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**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. - 5 - ## **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** - 6 - ## **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. - 7 - ## **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. - 8 - ## **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|-| - 9 - ## **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| - 10 - ## **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. - 11 - ## **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| - 12 - ## **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). - 13 -