**REGISTERED COMPANY NUMBER: 12020481 (England and Wales) REGISTERED CHARITY NUMBER: 1189836**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MAY 2022**
## **FOR**
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
Carter & Coley Chartered Accountants
3 Durrant Road Bournemouth Dorset BH2 6NE
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3 to 4|
|**Statement of Financial Activities**|5|
|**Balance Sheet**|6 to 7|
|**Notes to the Financial Statements**|8 to 13|
|**Detailed Statement of Financial Activities**|14 to 15|
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2022. The trustees have adopted the provisions of 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**
## **Objectives and aims**
The objectives of the charity are to relive sickness and preserve the health of the public by making financial grants to organisations involved in cancer and medical research in Bournemouth and the Dorset and Hampshire region and to make grants towards care and patients services if requested by such organisations.
## **Significant activities**
The Charity was formed when the Bournemouth Council changed to become the BCP council. This meant the Mayoral position changed to a Chartered Mayor. The Bournemouth Mayor had run a small charity shop for the past 8 years; however as the now Chartered Mayor is unable to participate in direct charity activities the landlords agreed to pass the lease to the last Mayor of Bournemouth, Councillor Derek Borthwick.
Councillor Derek Borthwick joined together with Ms Fiona Perry-Symes and Mrs Estell Wilson to became the 3 Trustees with volunteers Mr Nigel Higinbotham and Mrs Dorothy Borthwick.
The landlords have given us excellent support. The shop continues to go from strength to strength and is spoken about warmly by the shoppers. We have established a reputation for offering high quality clothing, glass and china and an extensive selection of books/audio working together to achieve the high standard we aim for.
## **Proposed changes to the Governing document**
Our intentions are to amend our Governing document to incorporate a wider range to enable us to make grants to local charities and Health and wellbeing, in the community.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
12020481 (England and Wales)
## **Registered Charity number**
1189836
Page 1
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2022**
## **Registered office**
15 Leydene Close Bournemouth Dorset BH8 9JH
## **Trustees**
D F Borthwick Councillor Mrs F Perry-Symes Mrs E M Wilson
## **Independent Examiner**
Carter & Coley Chartered Accountants 3 Durrant Road Bournemouth Dorset BH2 6NE
Approved by order of the board of trustees on 17 February 2023 and signed on its behalf by:
D F Borthwick - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **Independent examiner's report to the trustees of Bournemouth and District Cancer Foundation ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **Independent examiner's statement - matters of concern identified**
I have completed my examination.
During the year the charity made donations totalling £18,843 to organisations whose activities are not within the fields of cancer or medical research.
The following payments were not made in accordance with the requirements of the Charities Act 2011:-
F Perry-Symes, a Trustee, was paid £15,063 in the year. The payment was based on a percentage of the sales made in the charity shop.
A relative of one of the Trustees was paid £7,400 in connection to the grant making activities of the charity. The wife of a Trustee, was paid £750 for accountancy work during the year.
I confirm that no other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; and
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Andrew A Clark FCA Carter & Coley Chartered Accountants 3 Durrant Road Bournemouth Dorset BH2 6NE
17 February 2023
Page 4
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2022**
|**2022**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**589**
Other trading activities
2
**83,167**
Investment income
3
**-**
Other income
**1,681**
**Total**
**85,437**
**EXPENDITURE ON**
Raising funds
**48,607**
**Charitable activities**
Grants payable
**25,895**
Other
**1,200**
**Total**
**75,702**
**NET INCOME**
**9,735**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**59,529**
**TOTAL FUNDS CARRIED FORWARD**
**69,264**|2021
Total
funds
£
43,645
52,323
11
119|
|---|---|
||96,098|
||39,194
16,700
1,540|
||57,434|
||38,664
20,865|
||59,529|
The notes form part of these financial statements
Page 5
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **BALANCE SHEET 31 MAY 2022**
|**2022**
**Unrestricted**
**fund**
Notes
**£**
**CURRENT ASSETS**
Debtors
6
**-**
Cash at bank
**74,434**
**74,434**
**CREDITORS**
Amounts falling due within one year
7
**(5,170)**
**NET CURRENT ASSETS**
**69,264**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**69,264**
**NET ASSETS**
**69,264**
**FUNDS**
9
Unrestricted funds
**69,264**
**TOTAL FUNDS**
**69,264**|2021
Total
funds
£
6,895
56,391
63,286
(3,757)
59,529
59,529
59,529
59,529
59,529|
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
# **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **BALANCE SHEET - continued 31 MAY 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 17 February 2023 and were signed on its behalf by:
D F Borthwick - Trustee
The notes form part of these financial statements
Page 7
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 8
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2022**
## **2. OTHER TRADING ACTIVITIES**
|Shop income
**3.**
**INVESTMENT INCOME**
Deposit account interest|**2022**
**£**
**83,167**
**2022**
**£**
**-**|2021
£
52,323|
|---|---|---|
|||2021
£
11|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
F Perry- Symes, a Trustee, was paid £15,063 in the year. The payment was based on a percentage of the sales made in the charity shop.
No remuneration was paid to other trustees in either the current or previous period.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 May 2022 nor for the year ended 31 May 2021.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|43,645|
|Other trading activities|52,323|
|Investment income|11|
|Other income|119|
|**Total**|96,098|
|**EXPENDITURE ON**||
|Raising funds|39,194|
|**Charitable activities**||
|Grants payable|16,700|
continued...
Page 9
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2022**
|**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|
||||Unrestricted|
||||fund|
||||£|
||Other||1,540|
||**Total**||57,434|
||**NET INCOME**||38,664|
||**RECONCILIATION OF FUNDS**|||
||Total funds brought forward||20,865|
||**TOTAL FUNDS CARRIED FORWARD**||59,529|
|**6.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|||**2022**|2021|
|||**£**|£|
||Trade debtors|**-**|6,895|
continued...
Page 10
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2022**
## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Trade creditors
Accruals and deferred income|**2022**
**£**
**2,470**
**2,700**
**5,170**|2021
£
2,257
1,500|
|||3,757|
## **8. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|||||**2022**|2021|
|---|---|---|---|---|---|
|||||**£**|£|
|Within one year||||**3,822**|7,644|
|Between one and five years||||**-**|3,822|
|||||**3,822**|11,466|
|**MOVEMENT IN FUNDS**||||||
|||||Net||
||||movement||At|
||At 1/6/21||in funds||31/5/22|
|||£||£|£|
|**Unrestricted funds**||||||
|General fund|**59,529**|||**9,735**|**69,264**|
|**TOTAL FUNDS**|**59,529**|||**9,735**|**69,264**|
|Net movement in funds, included in the above are as follows:||||||
||Incoming||Resources||Movement|
||resources||expended||in funds|
|||£||£|£|
|**Unrestricted funds**||||||
|General fund|**85,437**||**(75,702)**||**9,735**|
|**TOTAL FUNDS**|**85,437**||**(75,702)**||**9,735**|
## **9. MOVEMENT IN FUNDS**
continued...
Page 11
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2022**
## **9. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|||Net||
|---|---|---|---|
|||movement|At|
||At 1/6/20|in funds|31/5/21|
||£|£|£|
|**Unrestricted funds**||||
|General fund|20,865|38,664|59,529|
|**TOTAL FUNDS**|20,865|38,664|59,529|
|Comparative net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|96,098|(57,434)|38,664|
|**TOTAL FUNDS**|96,098|(57,434)|38,664|
|A current year 12 months and prior year 12 months combined position is as||follows:||
|||Net||
|||movement|At|
||At 1/6/20|in funds|31/5/22|
||£|£|£|
|**Unrestricted funds**||||
|General fund|20,865|48,399|69,264|
|**TOTAL FUNDS**|20,865|48,399|69,264|
continued...
Page 12
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2022**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|181,535|(133,136)|48,399|
|**TOTAL FUNDS**|181,535|(133,136)|48,399|
## **10. RELATED PARTY DISCLOSURES**
During the year a relative of one of the Trustees was paid £7,400 in connection to the grant making activities of the charity.
Additionally the wife of a Trustee, was paid £750 for accountancy work during the year.
Page 13
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2022**
||2022|2021|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Gifts|**589**|145|
|Grants|**-**|43,500|
||**589**|43,645|
|**Other trading activities**|||
|Shop income|**83,167**|52,323|
|**Investment income**|||
|Deposit account interest|**-**|11|
|**Other income**|||
|Other income|**1,681**|119|
|**Total incoming resources**|**85,437**|96,098|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Insurance|**590**|516|
|Light and heat|**1,231**|647|
|Telephone|**499**|742|
|Postage and stationery|**286**|241|
|Sundries|**-**|1,163|
|Fund raising expenses|**34,738**|28,132|
|Cleaning|**292**|78|
|Premises expenses|**4,977**|1,246|
|Bank charges|**280**|280|
|Shop and credit card charges|**4,974**|1,073|
|Motor expenses|**740**|5,076|
||**48,607**|39,194|
This page does not form part of the statutory financial statements
Page 14
## **BOURNEMOUTH AND DISTRICT CANCER FOUNDATION**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2022**
||2022|2021|
|---|---|---|
||£|£|
|**Raising donations and legacies**|||
|**Charitable activities**|||
|Grants to institutions|**25,895**|16,700|
|**Support costs**|||
|**Governance costs**|||
|Accountancy and legal fees|**1,200**|1,540|
|Total resources expended|**75,702**|57,434|
|**Net income**|**9,735**|38,664|
This page does not form part of the statutory financial statements
Page 15