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2025-03-31-accounts

Trustees’ Annual Report for the period From: 1 April 2024 To: 31 March 2025

Charity name: The Battle Cancer Program

Charity registration number: 1193909

Objectives and Activities - Charitable purposes (as set out in the governing document)The preservation and promotion of good health by providing tailored functional fitness programs and peer-to-peer community support for individuals in any part of the world affected by ill-health, in particular but not limited to those who have had cancer treatment, as a path to rebuilding physical and mental strength.

Main activities in relation to these purposes for the public benefitDuring 2024/25, the charity continued to deliver structured 12-week functional fitness programmes through partner gyms, supporting people affected by cancer to rebuild strength, confidence, and wellbeing in a supportive community environment. Programmes combine physical training, peer support and celebration events that integrate participants into the wider Battle Cancer community.The charity also focused on strengthening its fundraising model, embedding programme-linked fundraising events and growing donor support to create a more sustainable financial base for delivery.

Public benefit statement - The trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit when planning activities and setting the charity’s objectives. Contribution made by volunteersVolunteers continue to support the charity by promoting the programme at events, assisting at community activities, and helping create welcoming environments within gyms. Their contribution increases reach and reduces delivery costs.

Achievements and Performance 2024/25 represented a significant year of growth and consolidation for the charity. Key achievements include: Continued delivery of the 12-week Battle Cancer Program in multiple gym locations, supporting individuals affected by cancer to improve physical and mental wellbeing. Further embedding of programme-linked events and community fundraising as part of the participant journey.Increased financial stability through substantial growth in income, enabling the charity to strengthen staffing capacity and programme infrastructure. Ongoing development of governance, financial oversight, and operational systems as activity levels increased.The charity’s work continues to make a meaningful difference to participants by improving health outcomes, reducing isolation, and helping individuals regain confidence after treatment.

Achievements against objectives The charity maintained programme delivery across numerous locations and continued to support a large cohort of participants through structured exercise and community support.

Performance of fundraising activities Fundraising performance improved significantly during the year. Income from donations and legacies rose to £192,132, more than doubling the prior year. This reflects strengthened fundraising activity, increased community engagement, and the

integration of fundraising within programme delivery. Investment performanceThe charity does not hold financial investments. Funds are applied directly to programme delivery, staffing and operational support.

Financial Review Financial position Total income (turnover) for the year was £192,132 (2024: £89,875).Cost of sales amounted to £21,097, resulting in a gross profit of £171,035. Administrative and operating expenditure totalled £64,750.The charity recorded an operating surplus of £106,285 for the year.

Reserves policyReserves are held to protect the charity against fluctuations in fundraising income and to ensure continuity of programme delivery and staffing. Reserves held At 31 March 2025, retained reserves stood at £192,166 (2024: £85,881). This significant increase reflects the surplus generated during the year and places the charity in a stronger position to manage risk, invest in delivery, and support future growth. Going concernThe trustees have reviewed forecasts and current financial performance and have no material concerns regarding the charity’s ability to continue as a going concern.

Principal risks The main risks facing the charity include: Potential reduction in fundraising income Reliance on continued engagement from gym partners Rising delivery and staffing costs as the programme grows Trustees manage these risks through income diversification, careful cost monitoring, and strengthening long-term partnerships. Structure, Governance and ManagementGoverning documentThe charity is governed by its constitution.Constitution The Battle Cancer Program is a Charitable Incorporated Organisation (CIO).

Trustee appointment Trustees are appointed in accordance with the provisions of the constitution.Induction and training of trusteesTrustees are supported through regular meetings, financial reporting, and guidance on their roles and responsibilities.Organisational structure

The charity is overseen by the Board of Trustees. Day-to-day activity is supported by employed staff (average of two during the year), programme coaches, and volunteers.

Details Charity name: The Battle Cancer Program

Other name: The BCPRegistered charity number: 1193909 Principal address:1–3 Finnimore Industrial EstateOttery St MaryEX11 1NR

Chairman: Mr S Britton

Trustees during the year:Scott Britton, Freya Britton, Turlough Adley, James Dollar, Hywel Thomas, Robert Rich

Registration number: 1193909

The Battle Cancer Program

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2025

Kneeshaws Chartered Accountants Fourth Floor St James House St James's Row Burnley Lancashire BB11 1DR

The Battle Cancer Program

Contents

Company Information 1
Profit and Loss Account and Statement of Retained Earnings 2
Balance Sheet 3
Notes to the Unaudited Financial Statements 4 to 6
Detailed Profit and Loss Account 7 to 8

The Battle Cancer Program

Company Information

Chairman Mr S Britton Registered office 1-3 Finnimore Industrial Estate Ottery St Mary EX11 1NR Accountants Kneeshaws Chartered Accountants Fourth Floor St James House St James's Row Burnley Lancashire BB11 1DR

Page 1

The Battle Cancer Program

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 March 2025

Note
Turnover
Cost of sales
Gross profit
Administrative expenses
Operating profit
Profit before tax
4
Profit for the financial year
Retained earnings brought forward
Retained earnings carried forward
2025
£
192,132
(21,097)
171,035
(64,750)
106,285
106,285
106,285
85,881
192,166
2024
£
89,875
(9,872)
80,003
(55,101)
24,902
24,902
24,902
60,979
85,881

The notes on pages 4 to 6 form an integral part of these financial statements. Page 2

The Battle Cancer Program

(Registration number: 1193909) Balance Sheet as at 31 March 2025

Note
Fixed assets
Tangible assets
5
Current assets
Stocks
6
Debtors
Cash at bank and in hand
Creditors: Amounts falling due within one year
7
Net current assets
Net assets
Capital and reserves
Retained earnings
Shareholders' funds
2025
£
3,326
5,455
1,871
190,691
198,017
(9,177)
188,840
192,166
192,166
192,166
2024
£
4,432
17,277
-
73,217
90,494
(9,045)
81,449
85,881
85,881
85,881

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 30 January 2026 and signed on its behalf by:

......................................... Mr S Britton Chairman

The notes on pages 4 to 6 form an integral part of these financial statements. Page 3

The Battle Cancer Program

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 General information

The company is a Charitable incorporated organisation, incorporated in England and Wales.

The address of its registered office is: 1-3 Finnimore Industrial Estate Ottery St Mary EX11 1NR

These financial statements were authorised for issue by the Board on 30 January 2026.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Office equipment

Depreciation method and rate

25% per annum reducing balance basis

Page 4

The Battle Cancer Program

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 Profit before tax

Arrived at after charging/(crediting)

Page 5

The Battle Cancer Program

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation expense
5
Tangible assets
Cost
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
6
Stocks
Stock
7
Creditors
Creditors: amounts falling due within one year
Due within one year
Taxation and social security
Accruals and deferred income
Other creditors
2025
£
1,107
Office
equipment
£
6,690
2024
£
1,198
Total
£
6,690
6,690
2,258
1,106
3,364
3,326
4,432
2024
£
17,277
6,690
2,258
1,106
3,364
3,326
4,432
2025
£
5,455
2025
£
2,337
840
6,000
9,177
2024
£
2,205
840
6,000
9,045

Page 6

The Battle Cancer Program

Detailed Profit and Loss Account for the Year Ended 31 March 2025

Turnover (analysed below)
Cost of sales (analysed below)
Gross profit
Gross profit (%)
Administrative expenses
Employment costs (analysed below)
Establishment costs (analysed below)
General administrative expenses (analysed below)
Finance charges (analysed below)
Depreciation costs (analysed below)
Operating profit
Profit before tax
2025
£
192,132
(21,097)
171,035
89.02%
(50,469)
(3,250)
(9,864)
(60)
(1,107)
(64,750)
106,285
106,285
2024
£
89,875
(9,872)
80,003
89.02%
(39,260)
(2,750)
(11,833)
(60)
(1,198)
(55,101)
24,902
24,902

This page does not form part of the statutory financial statements. Page 7

The Battle Cancer Program

Detailed Profit and Loss Account for the Year Ended 31 March 2025

Turnover
Donations and legacies
Cost of sales
Opening raw materials
Direct costs
Closing raw materials
Employment costs
Wages and salaries (excluding directors)
Staff NIC (Employers)
Staff pensions (Defined contribution)
Program coach
Establishment costs
Rent
General administrative expenses
Computer software and maintenance costs
Printing, postage and stationery
Trade subscriptions
Sundry expenses
Travel and subsistence
Advertising
Accountancy fees
Consultancy fees
Finance charges
Bank charges
Depreciation costs
Depreciation of office equipment (owned)
2025
£
192,132
17,277
9,275
(5,455)
21,097
43,880
3,547
702
2,340
50,469
3,250
1,075
534
561
-
2,412
1,384
1,200
2,698
9,864
60
1,107
2024
£
89,875
16,510
10,639
(17,277)
9,872
30,595
2,471
622
5,572
39,260
2,750
70
290
273
515
2,682
4,834
840
2,329
11,833
60
1,198

This page does not form part of the statutory financial statements. Page 8

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl mombers of The Battle Cancer Program On accounts for the year ended 31¥1 March 2025 Charity no (if any) 1193909 Set out on pages 1108 I report to the trustees on my examination of the accounts of the above charily I'the Trusf'l for the year ended 3110312025. Rosponsibilities and As the charity trustees of the Trust, you are responsible for the preparation basls of report of Ihe accounts in accordance wlth Ihe requirements of the Charities Act 20111"the Act'}. I report In respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515llbl of the Act. I have completed my examination. I confirm that no material mallers have come lo my attention (other than Ihal disclosed below ') in connection with the examination which gives me Gause lo believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concerns and have come across no other matters in Connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts lo be reached. Please delete the words in Ihe brackets if they do not apply. Signed: Date: 3ra Name: Andrew James Davies Relevant profossional qualificationls) or body (Sf any): BFP FCA {ICAEW} Addyoss: Fourth Floor St James House Sl James's Row Burnley BB11 1 DR IER October 2018

Section B Disclosure Only complete if the examiner needs to highlight malters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Glve here brief details of any items that the examiner wishes to disclose. IER October 2018