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2025-03-31-accounts

Let's FINd tHe HUMOUR WitHiN tHe ruMOUR Annual Report and Accounts 2024- 2025 *1 LEV ECHOD

Table Of Contents Page 5-6: Chair Statement Page 7-8: Mission and Aims Page 9-10: Leadership Organigram Page 11-12: Our Model Page 13-14: Hair Raising Salon Page 15-16: Butterfly Youth Club Page 17-18: In The Same Boat Page 19-20: The Escape Room /iil 91 Page 21-22: Courage Is Cooking Page 23-24: Work in Progress Page 25-26: In Numbers Page 27-28: Photo Gallery Page 29 Onwards: Financial Accounts

Chair's Statement Dear Supporters and Beloved Cancer Warriors, Take a rnoment. Notice your breathing. This year has often felt like holding your breath. For many of the people connected to Lev Echod, life has been shaped by uncertainry, waiting for results, for clarity, for the next step to feel manageable. Cancer has a way of suspending things. Plans pause. Time stretches. Ordinary life continues, but under strain. Within that tension, we have seen people find small moments of release. A shared laugh. A familiar face. Someone who understands without needing everything explained. Humour has not been about denyAng fear, but abotst finding brief space to breathe. And a special thanks to our magnanimou5 fvnders. Thanks for investing in u5. To s, you are so much more than money. Thank you for trusting us and deeply caring. Our young people showed us this clearly. They reached for humour and connection instinctively, because it helped them stay grounded. At Lev Eehod, we do not Msh people forward or ask them to be positive. We stay aEongside them. allowing each person to move at their own pace. Thas work is sustained by people who give with care and humility. Volunteers who offer presence as much as praetical help. Trustees and steering group members who hold responsibility thollghthilly. Young adults who support one another whlle still navigating their own uneertainty. What holds Lev Echod together is relationship and trust. We are grateful to our partneTS and funders who have stood with us through a demanding year. Their support has strengthened not only what we deliveL but how we work. with accountability. flexibslity. and care. This year atso deepened our conversation5 about survivorship. For ￿any, life after treatrnent is complex and uneven. Through our work with young adults, we have created space for honesty for movtng forward without being asked to leave the cancer experienee behind. l am a150 thrilled to share that OUT re5Plte room , a calm, comfortable, almost magical space that 15 already in use, offering children and familie5 a place to rest, reseL and feel held away frorn the clinical demands of treatment. As Chai[ 15ee an organisation that understands how important it is to help people breathe again. Not with quick answers. but with presence. Lev Echod continues to be a place designed for and by the people it serves and not an organisation where systems and infrastructure is first. Thank you for breathing some of that Spa￿ into this work. With appreciation, Chair, Lev Echod Cancer Care

Our Vision: A Comn￿nity where no one (￿eCted by cancer freis isolate4 unhear4 or expected to cope alone,. at any Stage, and at any age. Mission and Aims Our kn'ms: We to prot¢¢t ¢htldhoo4 even in the presen¢e oAillne88. Our Mission Statement: We infuse kindness, care, and laughter in every cancer care plan. CHILDREN.. l) Create Safe Spaces.. where chsldren are cared for and emotionally held while parents are in hospital or treatment. 2) Preserve Joy and Play.. ensuring children facing cancer still have Space to laugh, explore, and be chudren, otj ordinary days, holiday5, and Sundays alike. 8) Support children who are unwell ar home or in treatment.. helpAng them stay COr￿eCted to sehool, friendships. and everyday life through thoughtful outreacm meaningful gifts. and gentle entertainment that makes treatment days a Jittle easier. 4) Offtr ogevappropriute iiJiderstanding ttnd support.. helping children make Sense of their experience in ways that feel manageable and reassuring. ADULTS.. l) Redu¢e l$oltttion.' through emotional and sotial $upporL includtng mentoring, counselling, and group connectio 2) Support Survivor5hip.' recognising that life after treatment brings its own challenges and requires ongoing care and understanding. S) Provtde compasstonate end-of-life support: prioriti5ing comfort, dignity, and emotiOTJal care for individua]s and families 4) Support and s￿Sta1n caregivers.. offering r&8ources, guidance, and space so they are not forced to on empty while caring for others.

Michelle Sprung Ch<iir Circular Leadership Tzippy Beck Michelle Konig Treic surer Jessic(1 Tzweibel Ushi Benedikt Organisational Business Management TRUSTEE'S DLVOiry Bergman Paramedic Mr Freisel Medical LEV ECHOD Esty Katz Riesy Getter Finance Manager Lhani Knoph Escape Room Debbie Hochciuser Suppon Worker Debby S. Grants and Papenvork Support Worker DLA, PIP h L1ndau Butterfly IEader and Events Yocheved Goldniic n Triage and Intake OffI￿r

Our Model •Transparent Leadershlp: Paiients and carers are aciively involved in shaping decisions, including through steering group5 and the board. . Minimal bureaucracy.. A flat, people-first structure where every voice is listened to. •Accessible Support: Simple self-referrals and professional referrals, with no waiting lists or being passed around. • Lived Experience At The Core.. T￿SteeS and cornrnittee members bring real experience of cancer and caregiving. • Strong Cllnical Links: Close working relationshÈps with Oncology, palliative care, and mental health teams acros5 hospital and community settings. Veteran Volunteers: STRON6ER THAN CANCER Project Volunteer Veterans, initsated by our Steering committee, pairs each child with an adult cancer s￿￿1V0r or a 'survivor sibling., These mentors, who deeply understand the pain￿1 journey, bui]d rapport and form friendships with children who struggle to open up to others. The mentoring follows the Mentoring Quality Framework, and mentors benefit from fvee training, regular appraisals. and a strong network of support. 'Nothing is more cathartic than holding the hands of the little child thac used to be me and giving them the rea50n to push through.. We value their trust and styive to make every day just a bit easier..

Lea I stayed strong through the diagnosis, the scans, and the treatlTLent. I even kept smiling when my body was exhausted. But when ￿lY hair started falling oiit, sornethinx in ffte crarked. l.o,sing it felt like losing a part of who I was. I'he hospitol wig didn'tfLel likl￿ me at all. Hair Raising Salon 'Lo.sin&r my huir w(L% lo.%inx my idLJntity. Lev Echod Cancer Care helped me llccess .soTnething that looked andfrlt like my own hair again. Being able to Look in the mirror and rerognise niyself helped ine step back into rhe world when I thought I rnuldn't. Step into the enchanting world of Hair Raising Salon, a special space where patients and survivors experiencing hair loss can feel pampered. Wigs are washed and styled at no cost professional stylists or volunteers, participants can also join wig workshops to experinient with various styles and accessories for a touch of creative fun. Lev Eth￿1 Hair Raising Salon also provides a mobile service, bringing expert support and styling to those unable to visit in person, whether at home or i]J the hospital. Beyond wig care, the salon offers con]plenielltary healthcare support, including poniegranate juice paeked with antioxidants, healthy smoothies and juicing, yoga sessions, and pain nianagenient n]assages. This year, the sa]on has helped 60 patients feel great inside and out. hisin rvtnT 13 14

THE BUTTERFLY CLUB Brian Cohen Siiice j(Jiiiiiig Butteifly Club. Iny son has taken up gardening. l.le's learned how to plaiit, core for rhiiEgs, aTid eveTI Started pluiiniiix a bmoll garden at hoirie. On days when he's too tired fvr physic.al activity, he .still feeLs' involved reodiiig about plants, a5kiiw que5ttonb. and watching what lie.'s growing. It's gcven hiffl sofftething to fociis on. bnnietliiiw li()pefiil to care al)out. arid a sense of acliievement at o time wlie.n 2iO much frels out of his control. er ou Butterfly Club is open four days a week: this is a magical kids, club where paediatric cancer warriors and their brave siblings (an forget about chemo and radiation. Here, they can relax, unwind. connect with kids who get them, and enjoy games, crafting workshops, music and dance, peer SUPPOrt, day trips, and atmual retreats. ?? We have recently started a monthly session for our Gateshead contingent, which we hope to offer more regularly in the next year. Gateshead kids also join London kids for our annual retreats. Rachel M Sonie doy.$ at hoinv tlier¥'.% food. but iiofhiiig I cali aLtiially eat. Wlieii my nioiith tb 50re, even kind meals can hurt. At J3utteifl.y Club. we xet pr()i)pr .siipi)eri• fliar fepl r()iiifortirw aiid fa￿LI1i0r, arid throiigh I,uel the I,'tglit my TlluTll can order a meal for ffte to take home that doesii't sting or burn. Sitring at a table witli other kids, eating food that fvels" safe, fftakes things fvel normal again. f ¢ 15 16

Chum When niy sister got sir.L I stopped tnovin& schooL fiien(ts, everything. Being part of In the Same Iloat got ine out of my rooin and back into life. In The Same Boat Though our journeys may have started from different shores, In the Same Boat, funded by Go London brought us together to weather the storm of cancer courageously. Weeldy kayaking sessions for all ages created an uplifting atniosphere. offering partieipants the chance to escape their illness and re-engage with life in a positive, empowering way. The unique environment of water sports proved I￿￿]enSelY powerful in helping patients build new. hopeful lives. The progran) reached new heights with Where There's a Wlieel. There's a Way, ￿nded by Sport England. This initiative introduced multi-sports and Paralympic eyeling. earning incredible feedback. Cancer patients reported gaining control over their bodies, nianagllig stiffiiess and disabilities caused by treathien( and, niost iniportantly. experiencing a renewed sense of joy and strength.

The Escape Room The Escape Room is a niagical place for paediatric cancer warriors and their courageous siblings to get support, explore hobbies. access hot nourishing eals, and let loose safely. It's an ESCAPE that helps children FIND themselves. This is a cosy space for the bravest teens to try son]ething new, relax, and conneet-whether through piekle-making. team challenges. or open. honest conversations with peer support. We moved this year, and though still raw, it already feels like home. 20

Miri << When I had no appetite andfrlt we.akfro￿I fosting and trelltment. thi5 Was the first tI￿e food didn't feel like pressiire. We played with it. fhot helped. Courage Is Cooking Courage Is Cooking. funded by Compass Wellbeing and Delapage. is a calm, shared cooking and support space for young people whose lives have been shaped by Cancer young patients. suNivors, siblings. and ebildren of parents in treatment. It isn't about fixing eating or pushing progress. We know food is never just food. It carries niemory, comfort, controL and sometin)es fear. Cancer ehanges how young people experience their bodies, and food is often where that change shows up first. Sessions are small and intentionally gentle. We've made smoothies and fresh juices, cooked siniple shared nieals, and brought food together potluck-style. Alongside this, we quietly introduce therapeutie ideas , sensory playj aroma therapyj intuitive eating, mindful preparation, and safe reintroduction of textures. To support this worK we adapted our kitchen to comfortably hold therapeutic group sessions. The space is practical. accessible. and deliberately non-clinical. It feels like a kitchen, not a service. Courage Is Cooking sits alongside Fuel the Fight, our s1￿cla11st meal Se￿]ee providing gentle, tailored meals for young people during treatment. Together, they offer both practical support and eniotional care. Courage is a quiet thing, but if you Itsten dosely you will hear it simmering here 21 22

DoN'tsay "HappiLy Ever AFter!" Work In Progress We know that cancer isn't 'over' when the bell rings and treatment ends. Survivorship Challenges For rnany, the time after treatment is the most challenging. We have successfully piloted '(Don't Say) Happily Ever After, Scheme exclusively focused on supporiing cancer survivors io embrace their past, brace for the future and brave their limiting beliefs. At school, at work, at home, and everywhere. Concentration difficulties Schooling Learning gap Relating to peers We look fornvard to launching this project this COTning year. We recognize ihai for many individuals, life after cancer is Forever transformed, and the challenges persist long after the treatment journey. The project airns to addres5 rhe profound impact of cancer on survivors and their loved ones, acknowledging that life may never be the same again. It seeks to provide the necessary support and resources to navigate the physical, emotional, and practicaL obstacles that arise post-treatment. Work Stigma to say or to FLide Skills gap Fatkgue Difficulty relaiing to others after 2ving a nexr death experience. t#)st, rllsry friendships IA)W self esteem Social Sean-anxiery and fear of Survivors guilt Mental Health TraU￿a cancer relapsing 23 24

In Numbers Children and adult patients supported. Number of young carers supported. Types of cancers addressed. Number of volunteer veterans. (Voiunteer5*ho had- rand weYeserviceuser&themseivesl Number of projects delivered. 11 Partnerships with hospitals, palliativelhospice care and medical teams. Number of Purple Pampering Packs and food parcels di5tributedthrough Fuel z f¢ht. 500 Volunteers. Hours of volunteering. 400+ 25 26

27 28

Charity registration number 1188272

LEV ECHOD CANCER CARE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

LEV ECHOD CANCER CARE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Zweibel M Sprung M Konig Charity number 1188272

Independent examiner

CHS Accountants Limited Lower Ground Floor, 13 High Road London N15 6LT

LEV ECHOD CANCER CARE

CONTENTS

Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Independent examiner's report 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7 - 13

LEV ECHOD CANCER CARE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's CIO Foundation Constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The charity's objects are:

For the public benefit, to relieve the charitable needs of people diagnosed with cancer, their families and carers by providing or funding the provision of support and assistance.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

Full details of the Charity's achievements and performance during the year is set out in the accompanying pages.

During the year, the charity received £285,722 in donations (2024: £411,371).

Financial review

The financial results for the year to 31 March 2025 are fully reflected in the attached Financial Statements and the Notes thereon.

As at 31 March 2025, the the charity had Unrestricted Funds of £17,320 (2024: £76,993).

Reserves policy

The charity's policy is to maintain Unrestricted funds at a level which the trustees deem appropriate after considering future commitments and the likely costs for the next year.

Structure, governance and management

The charity is a registered charity (charity number 1188272) and is governed by a CIO Foundation Constitution dated 2 March 2020.

The trustees who served during the year and up to the date of signature of the financial statements were:

J Zweibel

M Sprung M Konig

Recruitment and appointment of trustees

New trustees are appointed based on personal competence, availability and knowledge and familiarity with the community which the charity serves. New trustees are inducted into the workings of the charity by the existing trustees.

None of the trustees has any beneficial interest in the charity.

Organisational structure

The trustees administer the day-to-day affairs of the charity.

LEV ECHOD CANCER CARE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees' report was approved by the Board of Trustees.

M Sprung Trustee

27 January 2026

LEV ECHOD CANCER CARE

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

LEV ECHOD CANCER CARE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEV ECHOD CANCER CARE

I report to the trustees on my examination of the financial statements of LEV ECHOD CANCER CARE (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Pini Shebson ACA

CHS Accountants Limited Lower Ground Floor, 13 High Road London N15 6LT

Dated: 27 January 2026

LEV ECHOD CANCER CARE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
232,225
53,497
Total income
232,225
53,497
Expenditure on:
Raising funds
4
4,699
-
Charitable activities
5
287,199
53,497
Total expenditure
291,898
53,497
Net income/(expenditure) and
movement in funds
(59,673)
-
Reconciliation of funds:
Fund balances at 1 April 2024
76,993
-
Fund balances at 31 March
2025
17,320
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
285,722
306,361
105,010
285,722
306,361
105,010
4,699
-
-
340,696
275,628
105,010
345,395
275,628
105,010
(59,673)
30,733
-
76,993
46,260
-
17,320
76,993
-		 Total
2024
£
411,371
411,371
-
380,638
380,638
30,733
46,260
76,993

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

LEV ECHOD CANCER CARE

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

Notes
Current assets
Other debtors
11
Cash at bank and in hand
Current liabilities
12
Net current assets
The funds of the charity
Unrestricted funds
14		 2025
£
12,688
10,505
23,193
(5,873)		 £
17,320
17,320
17,320		 2024
£
46,538
35,970
82,508
(5,515)		 £
76,993
76,993
76,993

The financial statements were approved by the trustees on 27 January 2026

M Sprung Trustee

LEV ECHOD CANCER CARE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

LEV ECHOD CANCER CARE is a registered charity governed by its CIO Foundation Constitution.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's CIO Foundation Constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

LEV ECHOD CANCER CARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

LEV ECHOD CANCER CARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 232,225 53,497 285,722 306,361 105,010 411,371

4 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs 4,699 -

LEV ECHOD CANCER CARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Expenditure on charitable activities

Total
Total
2025
2025
£
£
Direct costs
Staff costs
-
35,064
Patient Non-clinical
services
239,234
-
Respite services
11,490
-
Hospital Transportation
Services
6,084
-
256,808
35,064
Share of support and governance costs (see note 6)
Support
36,329
-
Governance
12,495
-
305,632
35,064
Analysis by fund
Unrestricted funds
254,284
32,914
Restricted funds
51,347
2,150
305,631
35,064		 Total
2025
£
35,064
239,234
11,490
6,084
291,872
36,329
12,495
340,696
287,199
53,497
340,696		 Total
2024
£
-
314,030
11,058
9,929
335,017
19,406
3,576
357,999
252,988
105,011
357,999		 Total
2024
£
22,640
-
-
-
22,640
-
-
22,640
22,640
-
22,640		 Total
2024
£
22,640
314,030
11,058
9,929
357,657
19,406
3,576
380,639
275,628
105,011
380,639

6 Support costs allocated to activities

Support costs allocated to activities
Staff costs
General administrative costs
Rates
Utilities
Bank charges
Office rent
Parking and fuel
Governance costs
Analysed between:
Charitable activities		 2025
£
18,423
10,410
930
681
2,967
2,587
332
12,495
48,825
48,824		 2024
£
-
14,446
3,609
1,311
-
-
40
3,576
22,982
22,982

LEV ECHOD CANCER CARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6
Support costs allocated to activities
Governance costs comprise:
Independent examiners fees
Legal and professional
7
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 (Continued)
2025
2024
£
£
2,160
2,160
10,335
1,416
12,495
3,576
2025
2024
£
£
2,160
2,160		 (Continued)
2025
2024
£
£
2,160
2,160
10,335
1,416
12,495
3,576
2025
2024
£
£
2,160
2,160
3,576
2024
£
2,160

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
4 2
Employment costs 2025 2024
£ £
Wages and salaries 53,487 22,640

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

LEV ECHOD CANCER CARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11 Trade and other receivables

Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 2025
£
6,188
6,500
12,688		 2024
£
46,538
-
46,538

12 Current liabilities

Other creditors
Accruals and deferred income		 2025
£
3,713
2,160
5,873		 2024
£
3,355
2,160
5,515

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
- 53,497 (53,497) -
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
- 105,010 (105,010)

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 76,993 232,225 (291,897) 17,321

LEV ECHOD CANCER CARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Unrestricted funds (Continued) (Continued)
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 46,260 306,361 (275,628) 76,993
15 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Current assets/(liabilities) 17,320 - 17,320
17,320 - 17,320
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Current assets/(liabilities) 76,993 - 76,992
76,993 - 76,992

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).