Charity registration number.. 1192670 CARING MATfERS NOW (CHARITY FOR THOSE AFFECTED BY CONGENITAL MELANOCYTIC NAEVUS) TRUSTEES, REpoRf AND FINAYICIAL sTATEmEs FOR THE YEAR ENDED 31 MARCH 2026 Tacconi fjreen & QJ 32a Fast Street SL Ives PE27 5PD
Cring %IAtters low. (Cknrit¥' for thost #fferted b). Congenital Mdanocytit NAevus) Contents P Reference andAdmini5tr8tii'¢ Dethils Tnee$, Repon Indepdent Exatninerfs Rwrt Stst¢m¢ni of Financial A¢tiviti¢s Comparative St*emeM of Finoncial Aciiviiies Statement of Financial Position Notes to the Finan¢ial S¢a¢em¢nts I15
CariDt IlatEtrs (ChaTÉtY for those affected bTr CottgeDital M¢J#o¢ytic Naevus) Reference aDd.4dmiDiStratiie Detsils ForThe Yegr Ended 3] Nlarch 2026 Trnsttes Trnc% TTavetstrBvrleK . Chatr lk CbaDCt. Treasurer al Lnsworth Ruth Gold Emma Robin5 Kuh¥n Vaileek8nthan Cbief Exeeutlve Jodi Whitehouse He#d of Finance Lisa Sly Held ofsupport Honnah CTee Hed ofCommvnlutioD% Helen Stroud Commvnl¢g¢lon$ •nd Enygemettt Coordinator Rachel Swanson SPPort CoordiDtor Carolyn Lewis Ch*rlty Number 1192670 Prlnclp•l Addr¢si Brid$e Chapel Centre Heath RcAd Liverpool L194XR IndtpeThdent Ex•mlner K F Or¢en FMAAT Tr¢oni Gre¢n & Co 321 East Str¢¢t St. Ives PE27 5PD Blnkery CharitiesAid Foundalion (CAF Bank L) 25 Ktn8s Hill Avenue King¥ Hill West Malling Kent ME194JQ The charity a core 8roup of volwtte¢n &551 thc staff xn deliv¢Ting our 5upporL fundrai5in8 and communications strategy. as detailed herein8fter. Pag¢ I
Ciritig Iltters {Cbxrity for th05t affected bv Cong¢Dital Mdanotytie Naevu5) Trusiees. Report For The ledr Ended 31 2026 The tnjsiees presenT their repon and the financial sthments for the ended 31 March 2026. Objecti%'e5 and ArtiiiD¢J Alms And Objtctives The objectives of the CIO are.. The relief of sickness and distre and the prnefflion and wes¢ryauon of the health of person5 ttffect by CMN and thcir familic5 and carers. in particular. but not restrict¢d to.. (al The advkncemcnt of the education of the m¢dicat profession and the 8eDernl public into CMN and its implitIonS for the family. and (b) The Promotion of re5cuch into the causes, effects, trealments and manasement of CMN and w disseminate th¢ usefvl results th¢r¢of. The chority 8¢tivities to achieve this we= Grant applicaiions at)d fvndraising events . Strong SUPPOrt str*egy for CMN mernbets . Tr3inin8 of ow regiOTl support conthcls • Host national. r¢8ional and agew$¢1fi¢ support events across the UK • Host online support ev¢nts and ¢ommunity groups Production and distribution of publicaiion$.' Inspire Magazin¢. suppm literntur< medical bookl¢t . Production distribulion of CMN mer¢handis¢ . Raisinsthe CMN profJl¢ throu8h medi8 & w¢bsit¢ • ExhibinI At ¢onfer¢¢S to raise awareness of the condition and the charity Publlc BeDefit Jtt settLn8 objectives gnd plannin8 aCtivi¢i¢s. in Irdn with th¢ requirements ofsedion 17 of the Chariti¢$ A¢t 2011, the tmstees have given duc consideralion to the Charity Cornrnission's 8enernl 8uidance on public benefit and in particular. to its supplementary public benefit 8uidwJce on th¢ relief of in necd. by re&wn of ill-hea]th or othcr disadvantage Iphy5i¢al disfigurement). Acbkvtments P¢rforTh•u¢e Mlln Athlevements During the 2025-2026 frnanci year, Caring Matters Now continued io m¥k¢ signifiunt progres5 in advancing its charttable objectives. Th¢ ¢harity str¢n8th¢n¢d its organIlOn81 ¢apa¢iry. expanded and ¢nhan¢¢d supp)rt s¢Thi¢¢s, in¢reas¢d &W8r¢ness of Cong¢niiai M¢10¢1¢ N•¢w$ ICMN), and ¢on¢inued tty fimd vi¢ai Ml¢al Tes¢h, ¢nsuring a positive impaci for childrtn. aduh5 aThd families affected by CMN. Stralegie Developmeni andG0rnape We produced and approved a five-year Mrategy for 2022031, Fffovidtng o ¢l¢ar and 8mbiiious framewtsrk for thc chrity's future direclion, sustainability and growth. The strotegy reflects th¢ needs of our Community and sets priorities a¢r05S SUPPOrt provision. research. awareness, income generation and 0T8153tsOnaj development. We Str¢ngthcned goV¢Tr)ee and opeT8tional ¢ffectiv¢tw thwugh the development of new policies and prOUr¢S and the review of existing one5. ensuring continu¢d compliance with regulatory requirem¢nts and best pro¢1i¢e. Page 2
Caring Nltter5 {CbArity for those gffected bTr" Congenitsl Melanocytle Naevms) Trustees. Report (CODtiDu¢d) For The lear Ended 31 %lrcb 2026 Main A¢hiei'tments- continlled Strengihenimg Oryonisaiionol Cap¢Yin We su¢¢essfvl])' recruited a Head of Communication5. enablin8 the charity w significantly strengthen its messaging, brd visibiliry and engagement M'ith members. supporter& profes5ion•ls #nd ffijnders. This Tole has improved the ¢onsisten¢y and impa¢t of communications acros5 all plarforn5. In response to growing service demand and in¢re&s¢d 0810n9I ¢omplexity. we increased the wo11)8 hows of both the Head of Support and the Head of Finance to full-iime roles". The Head of Support moving to full-time has strengthened leadership of the Support Pathway. improved oveTsighi of safe8uarding and service quality, and Incrsed ¢apa¢ity io mtti the needs of an expandin8 memberthip bas¢. The Head of Fininee moving to fvll-time has enhanced fin8n¢ial plonning. budgeting. Teporting at)d oversight, Strengthening financia] controls, supportit)g str8t¢8ic de¢isioD-makin8 and ensuring long-tem) fit)an¢ial su$tsinability and regulatory compli¢¢. We ¢oniinued io re¢ruii attd retsin v011ttrS for key op¢rationg1, fvndrai5in8 and xupport roles, ¢ttabling th¢ chlty exiend its reh while remainin8 e4)mmunity-led Co4ffeIye. AwareNesJ, CommupJicali0 ondagem¥nl We continued to strengthen brand w•reness and public engagemeni by enhan¢ing our social rnedi8 presence, improving websiie eon¢eni and producing new support materRS and fyndTaisin8 ¢ampaigns. We participated in Rare Di5ea5e Day (February 2026). helping io raise owor¢D¢ss of CMN and the w&der cha]len8e5 faced by people aff¢cted by rare conditions. W¢ increased and maintained our merchandise ran8e. $UpFrtIll8 both incom¢ generation and brand visibility. SNppori Services L7ndCommunity Developmenl We continued to develop and enhance our sup[ Pathway. ¢n$nn1 thilored and iimely support is avAi18ble ¥141151ages f the cNfN journey. Key developments included.. The intToductioD of online sup1 workshops. irnprovin8 ittessibility tnd rtach. bli¢ition of the CMN body map for inclusion in the newborn Red Book. Supporting lY rordIng ond moniloring. Updates to the CMN medical booklet, erLsurin8 members have &ceess atturnie, upto4ate infonnotion. We continued to provide hour-lon8 initial support consult&tions for parents of newb)m bgbi¢s off¢¢t¢d by CMN, deliv¢red the chArity'S Support Pathway Pra¢titioner. These ¢onsultsiions provide inunedith advice. motional support and reassurance at a criii¢al lime and are ¢¢$3¢d through th¢ ¢harity's helpline or email seNi¢e. We hosted a wide ran8e of online Mmnity Broups, includin8 a 8aminB Community aimed at 'd4ds and lads., g monthly baby and toddler group, new member meetings 8Thd our annual online rer¢h pre$entsiion. helping r¢du¢e isolation and stren8then peer support. Ev¢nls QFace-llFFQ¢e Support We h05tcd 10 re8ion&l support events ¢ross the iIK. providin8 Children, teena8us and adults with opportunities to build friendships, Share eXperie¢S a¢¢ess $upp)rt in a safe T¢laxed settin8. Psrents were a150 8ble to recetve Advice and support from the Charity's trained support Conta team. We delivered our b1-thU81 national support ¢venL The CfvIN Big Weekend, in Bimin8ham, welcomin8 130 attendees ong5ide Staff, trustees and members of the CMN Research team. The ¢v¢ni Strengthened community connections 8TrJ providcd opporn•t1¢S for l¢arnin8. refleGlion and $h¥red experience. Trainingand Volunl¢¢r D¢v¢lopmenl CONTINUED Pale 3
CATitig Ilitter5 Now ICh817ty forthose affected b!" CongeDitsI MdaDfVtle NIeV$) Trusttts, Report (continued) For The lear Ended 31 llareb 2026 Main Arhio'emellts- ¢olll¥DUtd Wt our Ual traiDiTrg and InfMlOn da%. for %olunt¢¢r suppon wjtacts. whith ittcluded updat¢s on CMN resear¢h. ¢harif)' d¢b"elopments. professional suppon training delivered by a qualified couns¢llor, opportunities ftsr volunteeTS to share leaming and best Prn¢TI¢¢. Informthion OPRestIM¢e$ W¢ designed. produced ond distrtbuted ihe annual suppott mawne INSPIRE trj all members. The magazine in¢ludes support advi¢¢. fundraising Stories. ¢hariry news and res¢arth updates and remains a valued resour¢e for families. We published OUT first children's book, Didi the 11.'olf ahd the Stsrry Tan005, which weived positive media attention #nd Strong sAl¢s. Th¢ book suptx)ns aw4r¢ness-raisin& represenwion Ind fula181 su5tain8bility. while providin8 8 meoningfiLI resource for children atkd families affected by CMN. Research undmedical Engogemw . We continued to fi]nd d¢di¢¥ted CMN T¢5eorch at Gr (h?ond Stred H05Pital. wheTe IMF1 pro8Jrss h&$ been made in understandin8 the causes of CMN and working tOWaTds the developm¢ni of ¢ffective treatments. We Attended three medic4] conferences, Yoising awamiess of CMN among dem)atolo8ists. nuTse$ and midwives and Strengthening r¢lationships with healthcare profession5. Fwndroixing 0ndsl01111ity We fvrther developed our fundr¥ising sirategy, in¢ludin8 the c110n of regional fundraising webpaBe5, 5UPPOrtin8 ommunity-led fundraisin8 and improving lo¢al eng4gemeni and visibility. FIDnelal Revlew The chartty continues to seek additional grams every year. We were fortunate to secure new grants during the y¢HT from the National Lottery and ihe VTCT Foundation. Whilst our overnll income fell from £413,758 in 2025 to £372,414 in the current year, we 8nticip&te in increAse next yeaT. The Charity $pends its funds very carefully and always in CordIn(C with relevant ¢hity rnles and legislation to support its 3 clear charithble wms.. to support thLtye by CMN, ts fithd CMN research, and w raise awareness Abo CMN. Support- Funds uiilised in supporting those affeded by CMN included fvnding in-person and online suppx)rt events, alon8 th printed support material. (hjr support costs represented 2Ph of our totsl expenditure in the ye8r12025- 24V¢), Awareness - We have funded awzreness c2mpai8N8 to raise the Profile of CMN on a ¥lobal seate. well as attending national medi¢il eonfcrcnces to edLKate doctors. nurses and midwives aboui CMN. Expenditure on awereness ¢ampai8n5 amobnt¢d 10 £44,54312025 £30,570) being pproxirnte]y IYA of our totsl expenditwe. Re8carch - Through grdnts received and rc5ear¢h donations. we have been able to fund the pioncering reStch undertak¢n by Professor Kinsler attd her ieam. Wath approximateiy 62% of income in the yr bein% restricted. around 440/0 of that was fi]rther restrietrd to research. Expenditur¢ made from that inwme Includ ihe research wsnt made to Univ¢rstty College London to the value of £125.000 (2025 £138.038). The charrty does >t invest funds outside of the nornial banking f8¢ilities. The trustees review fin•)cial requirements and in doing 50. aTe&% of adivity. funding 50UTces. future needs. opportimitie& Contingenci and risks are all duly considered. Pa8e 4
CriRg laners %ov•' {Charity for those affttted by Congefftitsl Melanoc)rtit Naewus) Trustee5' Report (continued) ForThe Year Ended 31 M¥rth 2026 Reserves Poli¢ The leN'¢l of reser¥es is ro'iewed annu1 egainsi the charity expenditure. The cash reserve poli¢y is to remain ai £75,IN)O. a]beit w'e are holding reserves in excess of th. These funds are invested in 3 month and 9 month fixed tem) iccounts. StTUCture. Governance And m18tMent Thistee Sel¢etion Methods Trustees are appointed by the board of trustee5. Stat¢m¢nt of Trnrteu. ReJpoTriibllltle4 The trust¢es are responsible for preparing the Trustees. Report ind the fin¢141 sthtements in accordantt with appli¢able law and United Kingdom A¢¢ouniin8 Siandards (Uniied Kingdom Genernlly A¢cepted A¢¢ouniing Practice). The law appli¢abk to ¢hariiies iti England •Dd Wales requires th¢ ¢rust¢¢s w wepwe financial st•iements for ts¢h finoncial year which give a true fair view of the Stale of affairs of th¢ charkty and of the in¢omin8 resourcej and gppli¢ation of resour of the charity for rd. In pPing the fuwKial s18tements the trustee$ art required fo: s¢le¢t suitable 8C¢OUllling policie5 and then apply them ¢oThsist¢nily- • obs¢tv¢ the meihods and prits¢iples in the Charity SORP: • make judgments and 8¢¢ountin8 estimates that #rt retsonablt and prLhdent.' artd prepare the flnattci statement$ on th¢ Boing ¢QDUrn b48is unl¢M it is in4Jpropriat¢ 10 pr¢$urn¢ the charity will coniinue in business. Th¢ trust¢¢s ve regponsible for keepin8 adequate accouthn8 records which dixkjse with reasonable xcuracy al anytime th¢ rinancial position of the charity and io enable thern to ensure that the accounts cornply with the Charities Act 2011. Ihe Charities IA¢¢ounts ond Reports) R¢gul&tions 20D8 and the Provisions of the trust de¢d. They are also responsible for 3af¢8uardins th¢ 8$s¢ts of the Charity 8nd hence fot thking reasonable sieps for the preveniion And dde¢tion of fraud and oth¢r irregylaTiti¢$. The iNs*es are responsible for the maintenan¢¢ and int¢8rity of th¢ corporate and financi81 infornijtion in¢lud¢d on the ¢h8rity'$ w¢bsite. Legislation in the United Kin8dom 8overnin8 the wep10 thd dissemination of fm8nciaJ stst¢m¢nts may differ from l¢gislation in oiher jurisdi¢iions. The trustees. report was approved by the of tyystees $i8ned on its bthllf by.. lan Chance Tru$t¢e Date Page 5
CariDg %laners Now. IChaTih. forth05e #ffected bi CoDgtDitsI Melanocytit Naevus) Independtni Eiamitier's Report to ihe Trustees of C8fiDg Ilatttn No. (Ch8rity for those affeeted by Congenilal %lelanocTrlic i%atrm$l ForThe ler Ended 31 Nlar¢h 2026 I repon to the trullees on m) examination of the accounts of Carin8 Now (Charity for those aff¢¢¢¢d by CoJ)g¢nitsl Melanocjlic Naeswsl (the Trust) for the year ended 31 March 2026. RponSIbIlI¢S #nd B$ls of Report As The charity lrnstees of the Trust YOU aTe reSW)lb1e for the preparation of the a¢¢ounts in Tord81)Ce with the requiran¢nts of ¢h¢ Chartties Act 2011 {he Acfl. l ieport in respect of my cxamination of the TTU51'5 accounts carried out under section 145 of the 2011 Act and in carrying out my examinaiion. I have followed the applicable Directions given by the Charity Commission und¢T section 145{5Mb) of the Act. ldepend¢t Ex#mln¢r'$ Ststemepl Sinc¢ the fTUSt'5 gross income ¢x¢e¢ded £250,000 your examiner must be a member of a body listed in sedion 145 of the 2011 Act. l eonfirni thot l am qualified to undert•&e the examinhtK)n be¢ause l •Jn a member of Th¢ Asso¢iation of Accountln8 T¢chni¢iAns, whi¢h is one of the lisied bodies. I have completed my ex8min8tton. l ¢onfirni no maferial maneys have come to my attention in connection wth the examination 8ivin8 me caus¢ to b¢liev¢ tha¢ in my materid respect.. l. accounting re¢ords w¢r¢ noi k¢0 in r¢spKt of the Tn ts r¢quir¢d by S¢dion 130 of the A¢L or 2. the a¢counts do not accord with those rrxords: or 3. the accounts do not cornply with the applicable r¢quiTern¢nts concerning the ftsnn and eontents of #eeount$ sel out in the Charities (Accounts and Rerts1 Regulations 2008 oth¢r than tny requirement thai the aecounts 8ive a 'tn]¢ and fair view, whi¢h is Jh)t a mattereonsidered Is pffi of an indeptndeni eXamin10n. I ht no concerns and have ci)me no h¢r matt¢rn in conn¢¢lffton wtth the ¢xaminalion to which ail¢ntion Should be drawn in this eport in order lo en•ble a prop¢r und¢r5tanding of the ac¢ounts to be Tu¢hed. K F Gr¢en FMAAT Date 32a EL%t Street St. Ives PE27 5PD ge6
Carly 3J•tteTS (Charit> for those afft¢ted bv Congenital Mdanotylie Iyaevus) Statemelli 4)f Fin8n£i8l Actlilties For The Year Ettded 31 Mu£h 2026 2026 2025 fun Total fund T•t•l funds P•tes IN'COME AND ENDOWMENTS FROhl: ChaTitabl¢ activities: Grants Donauon$ from fiujdrdisin Other income 2.368 97.(P)2 21.044 21.409 230.5LKI 232.868 97.092 2J.044 21.409 229.397 147,757 18,212 18,392 Invcitments 141.913 230J(KJ 372.413 413.758 XPENDITURE ON: Chan'table activilies: Fundraising Supportco8t$ 132J04) (32,304) (27231) (65,461) (33JlO ) (99.271) (81,704) (23.118) (21.425) (44.543 > {30.570) (2 J97) (143.974) (146.371) {157,094) (31,179) {13.456) (44.635) (43.933) {154,459) (212,665) (367.124) (340,532) (12J46) 17.835 5289 73.226 (423) {423) 4.866 Re5e4Tcb costs NET fNCOME BEFORE INVESTMENf GAINS Nei losse8 on inve8tments NET INCOME (12969) 17,835 73,226 NET MOVEM TN FUNDS (12.969) 17,835 4,866 73.226 RECOiYCIIJATION OF FUNDS: Totol fuThds brought forward 287,114 203,297 4sW.411 417,185 TOTAL FUNDS CARED FORWARD 14 274.145 221.132 495277 490,411 Tr Dot¢6 on pe8 10 to IS forn) pgrt of th¢s¢ fiwrtei #atthn•nts. Pa8¢ 7
CariDg 4ltttn (Charlty for those afferfed b) Congenitsl melDYt1£ NevM) Comp8r#tiTr'e Ststement ofFknaDeial Artiwties For The ye Ended 31 lre11 2026 2925 Uur¢Jtrl¢i¢4 Re4trl¢led rund• Totsj fundi Notes INCOME AND ENJ)OW7+lEYTS FROM: Cboritable a¢tiviti&#,' 229.397 46,612 229.397 147.7S7 18,212 18.392 Donions from fi]ndraism8 Other inc(me InveslThents 101.145 18212 18,392 137.749 276.009 413,758 EXPENDITURE ON: Ch8ritsble tIvI¢s.. 127231) (27231) 130,748) {50.956) (81,704) (18,463) (12.107) (30.570) (7,156) (149.938) {157.094) (34.398) (9.535) 143.933) (117998 > (222,534) (340.532 y 19.731 53,475 Support COBIS Aw¢0¢8£ ¢01 Research costs Govcrn8nce co8 NET INCOME BEFORE INVEmAENf GAINS 73,226 NET fNCOME 19,751 J3.475 73.226 NET MOVEM FUNDS 19.751 53.475 73.226 RECONCILIATION OF FUNDS: Tolal fUJ5 brou8ht fonvard TOTAL FUNDS CARIUED FORWARD 267.363 149,822 417.185 14 287.114 203297 490,411 The notes on pw8 10 to 15 forni Fwl of th69e 8ttteme•ty. Page 8
CriDg Iltters {Charih. for those gffetted b!. Congenitsl Melallorytit Naevv) Stattmellt of FiD¥Nci#I Position As At 31 %lar¢h 2026 2026 2025 L',nrestrlrted Restrieted Totsl ds funds fvnds Totil P&tes FJXED ASSETS Tangible A55¢ts 2.377 2,377 2.572 2.377 2.377 2,572 CURRENT A&SETS Stocks io 9.950 9,950 5.779 5,779 17,612 281.040 203397 484,337 473,559 Debiors Cash At bank and in hand 296,769 203.297 500,066 491.171 Creditor8: Amounts Fglling Due Within One Ye•r 12 15,167) (1,9991 17,1661 13.332} NET CURRENT ASSETS (LIABILITIES) 291.602 201.298 492,900 487,839 TOTALKSSETS LESS CURRENT LIABILITIES 293.979 201.298 495277 490,411 NET ASSETS 293,979 201,298 495,277 490,411 FUNDS OF THE CHARITY R¢strt¢ted Funds Unrestricted Funds 221.132 203297 274,145 287,114 TOTAL FUNDS 14 495,277 490.411 On behalf of the board lan Chan¢e Trust¢¢ Date Th¢ noies on pages 10 10 15 fonn part of these finwial stements. Pa8¢ 9
Ciring %latter5 low" {CThaTity for those affected bTr. CoDgenit#l Melanoryti¢ N¢w$) otes to the 8¢131 Ststements For The Year Ended 31 %14h 2026 General Illforniido Caring hlattets ICharitJ' for thos¢ aff¢¢ied b. Congenital Ilel8no¢Jtic Nacvu5} ys a altable incorporated or8anisation registered 1th ihe Chtiri. Commissioo. regisieTcd ¢harits" nurnb¢r 1192670. The principal address 15 Bridgc Chapel, Centre Heath Road, Liverpool. L19 4X 2. A¢cotIng Polioies 2.1. Basis of Pr¢p#rAtlon of Fknan¢il Sts¢¢meDts The finottcial 5tstements have beett prepared in a¢cordan¢e th¢ Cbaritiu SORP (FRS 102) "A¢¢ounting hnd Reporting by Chariti¢s'. Statemeni of Recommended Practite applicable to chaTiiies preparing their a¢¢ounis Ill accordance with the Finanria] Reporting St8ndard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 20191.. Finat)¢ial Reporting Standard 102 "Th¢ Financial Reporting St8ndard oppli¢8ble in the UK thd Republic of Jrcland" and th¢ Chariiies Aet 2011. Th¢ charity is a Public Benefit Entity 4$ defined by FRS 102. 2.2. Goln8 CoTrcern Dis¢lowre The try$t¢es have not identified any Matsri un¢eftainties related to events or conditio that may wf significant doubt about the charity's ability to continue as o 8oinB con¢em. The financial Siatem¢nts have been prepaTtd on a going wncern b4515 under the historical cost eonventiott. The financial slatem¢¥Lts prtsenied in sterlin8 whi¢h i5 th¢ functional of the charny and rOded ttl th¢ nearest pound. 2.3. Fund Aceountlng Unrestriaed funds ean be usd in ac¢ordan¢e wÉth the chtritable objectives at the diw¢tion of the tN$tees. Re5trict¢d funds ire to be used for sp¢¢ifi¢ purposes u laJ ¢kswn by the donor. 2.4. IncomffiDg All income is reeognised in the Ststemeni of Financial Adiyities once the charity has ¢ntiil¢m¢nt io the fund5, it is probabl¢ thoi the itt¢ome will be rK¢iv¢d and the amourf can be reliably mtssured. 2.5. Resourta Expend¢d Liabilities are Tecognised expenditure ¥ 5(KJn as there is a legal or ¢onsN¢tive oblxgation committing the charity to that expenditure, it is probable fh a trznsfer of economi¢ benefrts will be required itt settlement and the smount of the obligation can be m¢asured reliably. Expendilur¢ is a¢counled for on an a¢¢Nals basis attd hL% bcen cl&ssifLed under h¢adings that aggregate all costs relaied the category. Where costs cannot b¢ diwtly attrIted pirticylar h¢adin8$, they have bttn allocated to activilie$ on a basis ¢oNist¢nt with ihe use of resources. 2.6. TAnglble Flxtd kn¢ts •nd Depreeltlon Tangible fixed &%5¢ts aTe measured c05t less awumulated depreciation and any aceumulated impaimient losse5. Depr¢¢iation 15 provided at #t¢s l¢]ted to write off the cost of th¢ fix assew les5 their e51imated residu81 value. over their expected useful lives on the ftillowing bases.. cOmper Equlpmtnt 25% on reducing balance Page 10
CriDg %latter5 (Charity for those affected b) Cottgenital Melttoeyti¢ Naevw) -%ote5 to the FiDanci81 StstetDents {CODtinued) ForThe Year Ended 31 Marth 2026 2.7. Herit#£e.4ssets A colleciion of tM)mits are held b). the charin. for au'artness and knoM.ledge Purposes. Mlhilsi ihese have an insuranc¢ value of £J9.1100. theN are not retognised as att asser on the charif) s balance shttt as they have no value tsutside of th¢ chayiry. 2.8. Stocks #tsd W'ork in Ptogrtjs Stocks is valued the lower of cost realisable Y41ue. thd consists of merthandise for sale. Printed support literath expendinwe is rtcognised the Swement of Finan¢ial Adivities 85 it is incuned, as the literare 1$ sivm away free of chaTge, as such, no value of the stock of this held 15 recorded. 2.9. Cash Ind E4pfvleDts Cash cash equivalents are bosi¢ financi and include cath in hand and deposits h¢ld at ull with banks, other short-tern) highly liquid investments thai maDJre in no more than three months from th¢ dat¢ of acquisition and tre reodily convertibl¢ to a known amout)i of c¥h wrfh insignificant risk of change in value. and bank overdrafts. 2.10. Taxatlon The chlrity is exernpl from tsx u 411 its income is ¢haritsbl¢ and applied for charitable purposes. 2.1 l. Penilons The chwity opeT8tes w defined pension ¢ontribuiion Scheme. COntriblOn$ ar¢ th•rged to the Stal¢m¢ni of Financial A¢tiviti¢s as ihey become payable in accordance with the nblcs of the selm¢. 3. IDveJtment Intomt 2026 2025 Unrestrlcted Totil fun Bk interest rtt¢ivabk 21.409 18,392 4. GriAts Pybk Grants paid to institutions for rtsewrh PUT¥K>S¢S W¢ &$ follows.. 2•26 2025 Uttivcrsity Colle8e Londo 12S,000 138,038 5. lThdependet ExgmiTher's Remtsuergtio 2026 2025 ITMl¢pend¢nt examination of the finwKial slat¢m¢Tsts 1,495 890 Pa8c 11
CriDg Iltters loR' (Charity for those gffe¢ttd bv CoDgenitl Mei0¢Yt1C Nt) otes to the Fin•ncig1 Statements {tontiTrued) ForThe Year Ended 31 Nlarch 11126 6. Staff Costs No ¢mploitts receii'ed emoh]ments in Lxces5 of £60.000. Totsl staff costs are made up of.. Gross w'ag¢&saJanes £143.388 12025 £124,357) Employ¢r's Nation InsuTan¢e E05ts £17.640 12025 £10.9091 Ernploy¢Ps Pension costs £3.09] (2025 £2.714) The total of staff ¢osts. in¢ludin8 Employe¢s' tsx, NJC and pension contributions. arnounled to £153.61912025 £137,980). Th¢ total actual cost to ihe Chan'ty. net of EmployerNJC credits. amounted to £136.33112025 £115,323). 7. AveT¥e Nurnbtr of Employ¢ Avernge number of ¢mployees durin8 the y¢pr was". 6 {2025: 5} 8. TAn8lble Asmts Compvter Equiprnent Cost A5 ai l April 2025 Addition$ Disposals 6,124 949 {1,5251 As ai 31 MCh 2026 5,54B DtPTvllAon As at l April 2025 Provided during the period Disposals 3,552 661 (1,0421 As at 31 March 2026 3,171 Ne¢ Book Value As at 31 Mar¢h 2026 2,377 As at l April 2025 2,572 Durin8 the year, three old cornputers were disposed of. as they wert no lon8er fit for purFw. Losses ari5in8 on the disposal of these amounttd to £423. as sknwn on th¢ face of the Statement of Financial Activities under Ih heading of Tr4et losses on inv¢stm¢nts". Pag¢ 12
CATing %latter5 Nom" (Cbritv for those Affected b)" Congenhal Melanorytic Nevus) Ot io the FiD8n¢i815ts¢¢ments (Continued) ForTbt Year Ended 31 I¥IArch 2026 10. Stoeks 2(126 Siock 9,950 I l. Dtbtors 2026 2025 Due withln one ye#r Prepaym¢JJts 0¢¢nd in¢ome Grant du¢ from R Gold Due from Gift Aid 3.910 5,000 12,612 1,859 10 OveTpymtnt Nest Pension 5.779 17.612 12. Credltors: FAlling Due WithiD ODe Year 2026 2025 Trade creditors Taxaiion and social security A¢¢nbals and deferrtd iN¢orne 3,671 3,495 2.441 890 7.166 3.332 The £1 Comparative fi8ure in Trade Creditors for 2025 15 % routwjing difference whith e*h be Ied. 13. Dtferrtd Incomt Deferred income mov¢m¢nts in th¢ y¢ar were u follows: 2026 2025 Balance ai iht stsrt of the period Income defrrred in thc current period Balance at the ¢nd of the period 2.000 Page 13
Ciring %lrr¢rs )OV {Charity for those 8ffected bl" ConEetthal Mdno¢yti¢ N•¢vw) ote5 to the Financial Statements {contiDued) FoTThe Year Ended 31 Ilarek 2026 14. Mowement ID Funds As St l ApTII 21125 Asat31 Exptttdlthre Mab 2026 Unresiriettd funds Generaj.. Gcnernl unr¢Jth¢ted fund De5ignat¢d.. Unr¢$trid¢d designaied fun& 287.114 128.286 (143.5351 271,865 13.627 {11.347) 2.280 Tot1 unrtttrltted thDd• 287,114 141.913 (1 $4,882) 274.145 Rtritted futtds Restricfed fund 203297 230.5(K) 1212,665) 221,132 Th¢•1 490,411 372,413 {367,547) 495,277 It l Aprll 2024 Ai#t31 Exptthdlthtt March 2025 Unreitrl¢ted fundi Gener.. General unr¢5tri¢ted fund R¢Jtricttd Re$tri¢ted fund 267.363 137.749 (117.998) 287,114 149.822 276.009 (222.534) 203297 Thtsl 417,18S 413.758 (340J32) 490,411 Genera] unrestricted fimds contsin £75.000 of general reserves. in WTdJnce with th¢ tharity's reserves policy and an additional £IOO,(K>O sustainability fimd. 15. Trgns*¢tloD$ wllh Trnste¢J None of the twst¢¢s re¢eived any remuneration or any other bM¢fits fmm employment with the charity or a related cntity during lh¢ ¢urTent or previous ycar. Page 14
CriDg %l•tters low. (Charity for those gfferted by Congenitsl MeleY N•evuJ) oles io tht Fingneial St•i¢ments (coDtiDued) ForThe Y)r Ended 31 Martb 2026 During the year th¢ expenses reimbw5ed to thc tr1¢¢$ or paid dir¢ty to third partles wert as follows.. 2026 2025 Travel 515 300 Subsist¢n¢e Accommodatiot) OtherExpen8es 149 27 686 327 Number of trustees reimbursed foT expenses during th¢ year 3 {2025.. 2) 16. Related PArty Diidosurns The total wnount of un¢ondilional &Jnations I1Ved from 8 Trus*e and ¢)theT rtlthd partie$ amounts to £31,000 {2025.. £31.0001 P¢ 15