## **Annual Report 2023/24**
**HASAG Asbestos Disease Support Unit 19 Basepoint Centres, Andersons Road, Southampton, SO4 5FE 02380 015015 | info@hasag.co.uk | www.hasag.co.uk Registered charity 1197946**
## **HASAG – Living, breathing, and inhabiting the world of mesothelioma in 2024**
Our second education day for nurses in January was a huge success. We brought together world-leading experts on treatments, fellow clinical nurse specialists and clinicians all sharing their knowledge with our audience of medical professionals.
Our 7speakers were made up of oncologists, surgeons, palliative care experts, thoracic mesothelioma nurse specialists and solicitors. The feedback from the nurses who attended was again really encouraging. We are holding our next conference for them in January 2025.
**“The whole day was fantastic. Brilliantly organised and the speakers covered such a wide area. I’ve learnt a lot and will take that back to share with my colleagues.”**
## **Action Mesothelioma Day 2023**
AMD 2023 was attended by 150 of our patients and families.
We were fortunate to be joined by Professor Crispin Hiley give a presentation (via Zoom) on a new HITMeso trial, a Proton Beam Therapy trial starting soon in the UK.
The irrepressible Brendan Tully flew in from New York to give a presentation on UK citizens making claims in the US. He also spoke about the dangers of talc products.
Pauline McWilliams, Musical Director of Southampton Health Choir spoke about the benefits of singing groups for those with breathing difficulties and inttroduced some exercises.
The day raised £40000, which, with the cost-of-living crisis, surpassed our expectations. The money was split between the June Hancock Mesothelioma Research fund and funding specialist nurse positions within the NHS.
## **Grants**
We continue to receive funding from National Lottery Community Fund. This money is ring-fenced to help cover the costs of our home-visits and our counselling service. This is a huge financial boost for us, and ensures that we can continue delivering the same excellent service to our community. We would like to say a huge thankyou to the National Lottery and to all the players who make this possible.
## **Patient Visits**
“They have been brilliant, very informative with information and treatment for this dreadful disease. My questions have been dealt with a very professional manner and care. You are carrying out a superb job that my wife and I find rewarding. Just keep up the good work! I or we find the care and attitude of the team so helpful. ”
We went on 676 separate home visits to our patients during the financial year. A home visit is the beginning of our relationship with both our patients and their families. We discuss their situation and give expert advice and guidance. The services we provide at the home visit is a lifeline to our patient at a time when they feel lost and isolated. From a home visit, we can also identify services a patient needs outside of
the services we offer.
Our aim is to give all the support we can to our patients and their families, and to get all the support they need from outside agencies. From our own lived experience, we know how distressing it is for the whole family when a terminal diagnosis of mesothelioma is given. We want to take away as much of this stress as we can. Arrange for benefits to be paid, help with compensation claims, arrange counselling to improve their mental health.
## **Benefits**
Every occurrence of an asbestos-related illness will probably create additional costs for patients and their families. It is important that we act to protect their financial security. We do this by pursuing State Benefits for our patients.
**----- Start of picture text -----**
Benefits Awarded 2022/2023
0 200 400
IIDB 477
PWCA 438
Attendance Allowance 378
Blue Badge 325
Constant Allowance 96
2008 79
PIP 33
War Disablement Benefit 26
ESA 7
DLA 2 Benefits Awarded
**----- End of picture text -----**
Those who were exposed to asbestos whilst serving the military are not entitled to the typical benefits. We can claim for them under a scheme run by the Ministry of Defence. In this financial year, we claimed a total of £1,962,039 for those that were entitled to this payment.
**“We had a visit from Lynne Squibb within a few days after we contacted HASAG post diagnosis. She was absolutely brilliant and helped us by explaining very clearly the nature of the disease and how we could apply for ‘entitlements’ and get help with financial compensation claims, wills and powers of attorney, travel insurance and further specialist medical advice. She completed the necessary forms for us and within a matter of days we had received a blue badge, attendance allowance, and Industrial Injury benefit. Without her help we would have been floundering, instead we are flourishing!”**
## **Patient Diagnosis**
“They have been excellent at helping me to understand my condition, and to help with all the paper work required. Have helped me get through a stressful time. I know they are always there should I need them. Looking forward to attending one of their forums, and meeting people in a similar situation as myself. Personally I think they provide a wonderful service. ”
Our data shows that those receiving a diagnosis as a result of exposure to asbestos is still a significant number. Asbestos-related deaths in the UK are expected to peak in the coming decade and then decline. The Health and Safety Executive (HSE) estimates that over 5,000 people die from asbestos-related diseases each year, including asbestosis, lung cancer, and mesothelioma.
## **Patient Diagnosis 2023/2024**
**----- Start of picture text -----**
0 200 400
Mesothelioma 540
Asbestosis 68
Asbestosis & Pleural Thickening 17
Lung Cancer with Asbestosis 17
Lung Cancer 17
Pleural Thickening 12
Other 2
Pleural Plaque 1
Unsure 1
**----- End of picture text -----**
## **Counselling**
We continue to offer free professional counselling to our patients and their loved ones.
When someone is diagnosed with an asbestos-related disease their first thoughts will probably be that their 'normal' lives are about to change. This often leads to feelings of shock, disbelief, anger, fright, and worry, not just themselves but also their loved ones. When diagnosed, your emotions play an important role in your well-being and talking to family and friends definitely helps. However, some people are scared of the emotions and upset that this could bring up and won't or indeed can't talk to their family and this can lead to strained family relationships. This situation causes great anguish for both patients and their loved ones. Their mental well-being is adversely affected. The counselling service we provide gives the coping mechanisms that our patients and their families need to deal with what is a really devastating situation.
We receive evaluations from our Counsellors, based on scores taken from the participants. Those attending the sessions are asked for a score on several questions at their first and last sessions, from this a clinical score of their mental well-being is calculated. Comparisons can then be made as to how much they have benefitted from the counselling. During the financial period we paid for 288 separate counselling sessions. The evaluations showed an incredible 60% increase in mental well-being from first to final sessions.
## **Coffee Mornings**
“Another very good coffee morning today - met some more amazing people, and everyone including myself speak so highly of the charity. Well done! To all the team..”
**We continued to hold monthly coffee mornings in Southampton, Portsmouth, Guildford, Uckfield, Reading. Our coffee morning in London was held every 2 months. We also hold a monthly coffee morning in Essex, split between venues in Basildon and Braintree. For those who prefer, or find travelling difficult, we held a ‘coffee morning’ every 2 months online via Zoom. All of our coffee mornings are attended by ourselves, specialist mesothelioma nurse professionals and specialist lawyers. There is a wealth of face to face support for our patients. More importantly, our patients get to know each other and swap stories about their situations, building new relationships and support networks. The coffee mornings remain so important to our organisation. HASAG was originally formed as a single monthly coffee morning and thanks to our community has grown into what we are now.**
## **HASAG Specialist Mesothelioma Nurse Rachel Thomas**
Rachel was appointed as HASAG Community Mesothelioma Nurse Specialist in October 2023.
“My role is very varied and covers the whole pathway from diagnosis to end of life and bereavement care. I have been very privileged to work in collaboration with Lung Cancer CNS’s in hospitals across the South, many Lung Cancer nurses are experiencing great pressures and demands on their time with growing caseloads of patients. Having been a Mesothelioma/Lung Cancer CNS myself for 12 years in the NHS, I completely understand the pressures that they face daily. It has been a privilege in my new role to offer both the nurses and patients support to try and ease the burden for the nurses and assist in the care of mesothelioma patients and I don’t think my new role would have been so successful without the support of the nurses.
One of the things I love about my job is being able to spend quality time with patients and their families to guide them through what a diagnosis of mesothelioma is and the treatments available, most of the time I visit patients at home. This allows conversations to take place in a place where patients have privacy and feel safe, and I have noticed that the questions patients ask and the things they want to know about are very different to the questions that they asked or didn’t ask in a clinical setting.
I have been able to update patients on clinical trials, help them formulate questions to ask their treating oncologist and explain to them why certain decisions are made by oncologists. I also partner with my Mesothelioma UK nurse colleagues in running a number of patient support groups across the South, due to this partnership HASAG is able to ensure patients and their families have access to a specialist nurse at every single support group that they run.
One of the hardest parts of my role has been to witness the lack of support available in the community setting, palliative care teams are under extreme pressures and often are short staffed. This has an impact on how many home visits they can undertake and the availability of beds in local hospices. The palliative care teams are often trying to plug the gap in social care and have limited funding to be able to do this.
As I have worked in hospices and palliative care for many years, I am able to help patients and their families navigate the end-of-life pathway, to help them make plans, know what dying looks like and support the family through this whole process and beyond. In the last 6 months I have had the privilege of caring and supporting patients in their final days and have worked alongside some truly amazing District Nurses.
HASAG are a wonderful team, and I am delighted to be part of a charity that truly cares for the patients and families who are referred to them. They have made me very welcome, and I am very much looking forward to continuing to grow my role and provide first class support to patients and their families who have been affected by a diagnosis of mesothelioma or asbestosis. “
## **Funding of Mesothelioma Nurses**
**We continue to fund a number of specialist mesothelioma nurse positions within the NHS through Mesothelioma UK. We are extremely proud of our partnership with Mesothelioma UK. Here are the nurses we funded in this financial year.**
**Anne Moylan – Portsmouth QA**
**Sophia Holden – Guys and St Thomas**
**Helen Wilkes – Southampton General**
**Catherine Stoten – University College London**
**Samantha Jayasekara – Broomfield**
**Lou Gilham – Tunbridge Wells**
**Charity registration number 1197946**
# **HASAG ASBESTOS DISEASE SUPPORT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **HASAG ASBESTOS DISEASE SUPPORT**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
## **Charity number**
## **Independent examiner**
J Oakley J Lashly J Eden V Thomas
S Hampshaw
S Northcott M Longmate J Bailey
1197946
Azets Audit Services Secure House Lulworth Close Chandlers Ford Southampton Hampshire SO53 3TL
(Appointed 21 September 2023)
(Appointed 14 September 2023) (Appointed 11 July 2024) (Appointed 24 July 2024) (Appointed 17 October 2024)
**HASAG ASBESTOS DISEASE SUPPORT**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Statement of trustees' responsibilities|5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Statement of cash flows|9|
|Notes to the financial statements|10 - 18|
## **HASAG ASBESTOS DISEASE SUPPORT**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
The trustees present their annual report and financial statements for the year ended 31 March 2024.
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 governing document, 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 principal objects of the charity are the relief of persons who suffer ill-health, injury or become disabled from their exposure to asbestos and their families by the provision of support, advice, and assistance and also by linking with other asbestos support groups throughout the UK and abroad to ensure all those injured by asbestos are offered the support and assistance as required. Fundraising is undertaken for the purposes of mesothelioma research.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
We give advice to anyone diagnosed with asbestos related diseases, advice about welfare claims, how to seek advice for compensation and advice about making civil claims. We act as a support group for victims and carers and highlight the dangers of exposure to asbestos.
## **Achievements and performance**
## **HASAG – Living, breathing, and inhabiting the world of mesothelioma in 2024**
Our second education day for nurses in January was a huge success. We brought together world-leading experts on treatments, fellow clinical nurse specialists and clinicians all sharing their knowledge with our audience of medical professionals.
Our 7 speakers were made up of oncologists, surgeons, palliative care experts, thoracic mesothelioma nurse specialists and solicitors. The feedback from the nurses who attended was again really encouraging. We are holding our next conference for them in January 2025.
_“The whole day was fantastic. Brilliantly organised and the speakers covered such a wide area. I’ve learnt a lot and will take that back to share with my colleagues.”_
## **Action Mesothelioma Day 2023**
AMD 2023 was attended by 150 of our patients and families.
We were fortunate to be joined by Professor Crispin Hiley to give a presentation (via Zoom) on a new HITMeso trial, a Proton Beam Therapy trial starting soon in the UK.
The irrepressible Brendan Tully flew in from New York to give a presentation on UK citizens making claims in the US. He also spoke about the dangers of talc products.
Pauline McWilliams, Musical Director of Southampton Health Choir spoke about the benefits of singing groups for those with breathing difficulties and introduced some exercises.
The day raised £40,000, which, with the cost-of-living crisis, surpassed our expectations. The money was split between the June Hancock Mesothelioma Research fund and funding specialist nurse positions within the NHS.
- 1 -
## **HASAG ASBESTOS DISEASE SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Grants**
We continue to receive funding from National Lottery Community Fund. This money is ring-fenced to help cover the costs of our home-visits and our counselling service. This is a huge financial boost for us, and ensures that we can continue delivering the same excellent service to our community.
We would like to say a huge thank-you to the National Lottery and to all the players who make this possible.
## **Patient Visits**
We went on 676 separate home visits to our patients during the financial year. A home visit is the beginning of our relationship with both our patients and their families. We discuss their situation and give expert advice and guidance. The services we provide at a home visit is a lifeline to our patients at a time when they feel lost and isolated. From a home visit, we can also identify services a patient needs outside of the services we offer.
Our aim is to give all the support we can to our patients and their families, and to get all the support they need from outside agencies. From our own lived experience, we know how distressing it is for the whole family when a terminal diagnosis of mesothelioma is given. We want to take away as much of this stress as we can. Arrange for benefits to be paid, help with compensation claims, arrange counselling to improve their mental health.
_“They have been brilliant, very informative with information and treatment for this dreadful disease. My questions have been dealt with a very professional manner and care. You are carrying out a superb job that my wife and I find rewarding. Just keep up the good work! I or we find the care and attitude of the team so helpful.”_
## **Benefits**
Every occurrence of an asbestos-related illness will probably create additional costs for patients and their families. It is important that we act to protect their financial security. We do this by pursuing State Benefits for our patients.
Those who were exposed to asbestos whilst serving the military are not entitled to the typical benefits. We can claim for them under a scheme run by the Ministry of Defence. In this financial year, we claimed a total of £1,962,039 for those that were entitled to this payment.
_“We had a visit from Lynne Squibb within a few days after we contacted HASAG post diagnosis. She was absolutely brilliant and helped us by explaining very clearly the nature of the disease and how we could apply for ‘entitlements’ and get help with financial compensation claims, wills and powers of attorney, travel insurance and further specialist medical advice. She completed the necessary forms for us and within a matter of days we had received a blue badge, attendance allowance, and Industrial Injury benefit. Without her help we would have been floundering, instead we are flourishing!”_
## **Patient Diagnosis**
Our data shows that those receiving a diagnosis as a result of exposure to asbestos is still a significant number. Asbestos-related deaths in the UK are expected to peak in the coming decade and then decline. The Health and Safety Executive (HSE) estimates that over 5,000 people die from asbestos-related diseases each year, including asbestosis, lung cancer, and mesothelioma.
_“They have been excellent at helping me to understand my condition, and to help with all the paper work required. Have helped me get through a stressful time. I know they are always there should I need them. Looking forward to attending one of their forums, and meeting people in a similar situation as myself. Personally I think they provide a wonderful service.”_
- 2 -
## **HASAG ASBESTOS DISEASE SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Counselling**
We continue to offer free professional counselling to our patients and their loved ones.
When someone is diagnosed with an asbestos-related disease their first thoughts will probably be that their 'normal' lives are about to change. This often leads to feelings of shock, disbelief, anger, fright, and worry, not just themselves but also their loved ones. When diagnosed, your emotions play an important role in your well-being and talking to family and friends definitely helps. However, some people are scared of the emotions and upset that this could bring up and won't or indeed can't talk to their family and this can lead to strained family relationships.
This situation causes great anguish for both patients and their loved ones. Their mental well-being is adversely affected. The counselling service we provide gives the coping mechanisms that our patients and their families need to deal with what is a really devastating situation.
We receive evaluations from our Counsellors, based on scores taken from the participants. Those attending the sessions are asked for a score on several questions at their first and last sessions, from this a clinical score of their mental well-being is calculated. Comparisons can then be made as to how much they have benefitted from the counselling. During the financial period we paid for 288 separate counselling sessions. The evaluations showed an incredible 60% increase in mental well-being from first to final sessions.
## **Coffee Mornings**
We continued to hold monthly coffee mornings in Southampton, Portsmouth, Guildford, Uckfield and Reading. Our coffee morning in London was held every 2 months. We also hold a monthly coffee morning in Essex, split between venues in Basildon and Braintree.
For those who prefer, or find travelling difficult, we held a ‘coffee morning’ every 2 months online via Zoom.
All of our coffee mornings are attended by ourselves, specialist mesothelioma nurse professionals and specialist lawyers. There is a wealth of face to face support for our patients. More importantly, our patients get to know each other and swap stories about their situations, building new relationships and support networks.
The coffee mornings remain so important to our organisation. HASAG was originally formed as a single monthly coffee morning and thanks to our community has grown into what we are now.
_“Another very good coffee morning today - met some more amazing people, and everyone including myself speak so highly of the charity. Well done! To all the team..”_
## **Funding of Mesothelioma Nurses**
We continue to fund a number of specialist mesothelioma nurse positions within the NHS through Mesothelioma UK. We are extremely proud of our partnership with Mesothelioma UK.
## **Financial review**
Incoming resources totalled £704,829 (2023: £1,033,166) and resources expended were £820,313 (2023: £631,009), giving a deficit of £115,484 (2023: surplus of £402,157) for the period and total funds carried forward of £1,109,729 (2023: £1,225,213).
The trustees aim to ensure that sufficient reserves are held for the purpose of ensuring the continuation of the services and activities of the charity during a period of unforeseen difficulty. A proportion of these reserves should be in a readily realisable form. The trustees have determined that this level of 'free' reserves should equate to 9 months' worth of expenditure.
Free reserves are £921,999 at 31 March 2024. These were comprised of unrestricted reserves of £907,741, less funds designated for a specific purpose of £138,717 and less tangible fixed assets of £1,722.
- 3 -
HASAG ASBESTOS DISEASE SUPPORT
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Stru¢tur•, goveman¢• and m*nagem•nt
The charity is a eharithble I)Cr&d or9onisation and rs gov•rn8d by • trust deed.
Th• tru8t8ès who 8•N•d durfng thè y8ar and up to lh8 dat8 of signaturè of thè finafieial ¥lat•monts war•..
J 01kY
S HoTring
J L&shly
R C Thomas
DL•8
J Eden
V ThornaB
S Hampghaw
S NJrtho)tt
M Longmate
J 881Y
IRèAignod 17 Juno 20241
IR•slgn•d 1 S•ptomb•r 20231
(Reslgnod 19 Octobèr 20231
IAppolnt•d 21 Sopt•mbor 20231
(Appointed 14 Sgptgmber 20231
(Appointed 11 July 20241
(Appointed 24 Juty 20241
(Appnted 17 00bl 20241
Commltte8 membgrs havp bn sfjlgctgd from VIlmS of g3b9s100 rg191gd d1¥ga Qf have experieneo8 r8l•t8d to
the condillon$.
Over411 mknaymont of Ihe charity Is th• rèsponslbllity ol Ihtt truste08 who ar& decte(S and UJ•led under Ihe
te$ ol the governing doujrnent. D8y-Io-day project actlvity 18 m8n898d 8nd ¢8irfed out by wlunleers and paid
$lall.
Rfrf•r•nco •rNI •dmlnl8trJtlv• O•ts11g
7he chartty number is 1197946 ond th8 busln09s address IB FITSI FkxT, 1 T•lisman Businou Cgnlre, Dun¢8n Road,
P8rk Ggle, Southampton, S0317GA.
The charlty Is Ihg 8UClS0r lo HASAG Asbg$to8 Dl$o489 Support Ir•gl$l•r•d ch8rfly numbor 11221061. 11 wa8
règlsiered as a Chgrftable Incorpornled Organisation on le F8bTU8ry 2L)22, with all the activits"•s, a$s8ls an
liabifj1Ses of Ihe unIncooraIed charity tran61erred lo this Chaiitablg Incorpoialed Oigpni¥Bllon. Thg truNt*g1 intend
to 88• the acttvltt88 of tho unInrpOrated chartty and remove It from the Reg181èr ol ChAfilie8.
The tru$loeB' rpport w?1 appro1 by tho Buprd ol Tru6lefj$.
kl•y
Tw•l••
## **HASAG ASBESTOS DISEASE SUPPORT**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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.
- 5 -
HASAG ASBESTOS DISEASE SUPPORT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HASAG ASBESTOS DISEASE SUPPORT
I report lo the Iruslees on my examination of the finana statements of HASAG Asbestos Dlsèase Support (the
¢hairfyl for the y8*r èndèd 31 Maith 2024.
Responslbllltlos and basls ol report
As the Iruslè85 01 tha charity you aré rèsponsiblè fo¥ thè proparolion ol the finanr4al stalarn8nts In aecordance wrth
the iequiremenls ol the Chairties Act 2011 Ilhe 2011 Acll.
I report in r¢$p¢cl of rny examin•lion of the charlty's financial stalernenlB Garded out under secilon 145 01 the A¢t. In
Carrn9 OLrt my examination I have followed all the applie4ble Dlreetioni gfven by the Chadty Commi¥8ion under
sactlon 14515llbl al thé Act.
Ind*p•nd•nt •xamln•ffA ststsmént
Since Ihe charity'5 gros8 IncMe eKe8edèd £250.000 your èx8minèr must bè a m?rnbai of a body listgd Ir Section
145 of the AGt. I corFfirm th81 l am qu8iif18d lo vnd¥rtake lh• examin81ion bg¢au?e l #rn 0 rngmber olACCA. whkh Is
one of the listed bodies.
I have eompleted my exemirnation. l confirm that no matter5 h8¥e rA)rne lo my Bttenllon in eonntrcllon th Ihe
examinÈllon gllrirtp mè eausè lo bèl'Èv8 that tn any malerSal r8$pecl.'
accountino r8cttrds were not kèpt in respect of th8 tharity as required by &•cllon 130 01 Ihe Act., or
thé fin3nciAI slalèmènt* do not aecord with those rec(Kd¥', or
tho financial slalfftm•nlg do nol comply with thè applicab rèquirèmenti conc•mlng th8 form and conlenl ol
accounts 381 oul In Ihe Chartlles IAccounts and Reports) Regulations 2008 olhor than any requirèmenl that th8
account5 glve a true and falr wew whlch Is not a matter consldered as part of an independent exainln81ion,
I heve no concern8 artrd hjva com¢ 8cro$s no 0th8r matteri In connection with th• ¢xamlnatlon lo whSch •ttonUon
should ba drawn In Ihls report ordor lo 8nabl8 a proper und•r&tanding of Iho financlal Gtolemenl$ lo bè rèa¢h0d.
Jon Nobl• FCCA
•ts Au¢ll SeThlcei
SètrJr8 House
Lulworth Close
ChaTh(Jler$ Ford
SoLrthampton
Hampshir
S053 3TL
Daled..
o J.
2oLS
## **HASAG ASBESTOS DISEASE SUPPORT**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income from:**
Donations and
legacies
**2**
678,420
-
Investments
**3**
26,409
-
**Total income**
704,829
-
**Expenditure on:**
Raising funds
**4**
9,157
1,710
Charitable activities
**5**
667,790
141,656
**Total expenditure**
676,947
143,366
**Net incoming/(outgoing)**
**resources before**
**transfers**
27,882
(143,366)
Gross transfers
between funds
27,895
(27,895)
**Net income/(expenditure)**
**for the year/**
**Net movement in funds**
55,777
(171,261)
Fund balances at 1 April
2023
1,006,661
218,552
**Fund balances at 31**
**March 2024**
1,062,438
47,291|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
678,420
789,305
241,110
26,409
2,751
-
704,829
792,056
241,110
10,867
10,710
-
809,446
597,741
22,558
820,313
608,451
22,558
(115,484)
183,605
218,552
-
-
-
(115,484)
183,605
218,552
1,225,213
823,056
-
1,109,729
1,006,661
218,552|**Total**
**2023**
**£**
1,030,415
2,751|
|---|---|---|
|||1,033,166|
|||10,710|
|||620,299|
|||631,009|
|||402,157
-|
|||402,157
823,056|
|||1,225,213|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 7 -
HASAG ASBESTOS DISEASE SUPPORT
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Not•#
Foxed aisèts
Tangibl& as$è18
IntIMnIS
1.722
180.185
3,484
256,020
10
181.907
259.504
Currenta88ets
Debtors
Inveslm8nts
Cash at bank and In hand
11
82,689
269,549
598, 104
191.800
89.078
709,697
S48,942
990,370
Creditors.. arnotsnts f•lllng due withln
one yoar
13
121,1201
(24,8811
Nel current asse18
927,822
965,709
Total a••*ts 1gJ¥5 curr•nt Ilabllltle•
1,109,729
1.225,213
Incom• lund
Restricted funds
15
47,291
216,552
De&9n8led funds
General unre81ricled funds
13B,717
923,721
280,157
726,504
1,082,438
1,006,861
1.109,729
1.225,213
The finaneAal slatem?nls were approved by th& Trus1$ on .
akley
7ru1t••
## **HASAG ASBESTOS DISEASE SUPPORT**
## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 MARCH 2024**_
|||**2024**||**2023**||
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Cash flows from operating activities**||||||
|Cash (absorbed by)/generated from|**19**|||||
|operations|||(33,523)||226,603|
|**Investing activities**||||||
|Purchase of tangible fixed assets||(1,238)||(449)||
|Cash equivalents with maturity of more than||||||
|three months||(104,636)||(170,663)||
|Investment income received||26,409||2,751||
|**Net cash used in investing activities**|||(79,465)||(168,361)|
|**Net cash used in financing activities**|||-||-|
|**Net (decrease)/increase in cash and cash**||||||
|**equivalents**|||(112,988)||58,242|
|Cash and cash equivalents at beginning of year|||709,692||651,450|
|**Cash and cash equivalents at end of year**|||596,704||709,692|
- 9 -
## **HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, 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 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. 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 donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used.
## **1.4 Income**
Grants, donations and income from charitable activities are recognised in full in the year in which they are entitled.
## **1.5 Expenditure**
Resources expended are included on an accrual basis, inclusive of non-recoverable VAT.
Governance costs comprise all costs of the charity as well as its compliance with regulation and good practice. These costs included costs related to the statutory independent examination.
## **1.6 Tangible fixed assets**
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Land and buildings 10% Straight line Fixtures and fittings 33% Straight line Computers 33% Straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
- 10 -
## **HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
## **1.7 Fixed asset investments**
Investments relate to cash deposits with a fixed term of at least 12 months.
## **1.8 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.
## **1.9 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.10 Current asset investments**
Current asset investments relate to cash deposits with a fixed term of more than 3 months but less than 12 months.
## **1.11 Legacies**
Legacies and donations are accounted for when receipt of the income is probable. Wherever possible, donated assets have been included at a reasonable estimate of their value to the Charity.
## **2 Donations and legacies**
|**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
Donations and gifts
665,022
640,662
5,000
Legacies receivable
13,148
148,393
-
Grants receivable
250
250
236,110
678,420
789,305
241,110
**Donations and gifts**
Solicitor panel donations
300,000
360,042
5,000
Other
365,022
280,620
-
665,022
640,662
5,000|**Total**
**2023**
**£**
645,662
148,393
236,360|
|---|---|
||1,030,415|
||365,042
280,620|
||645,662|
- 11 -
## **HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **3 Investments**
||||**Unrestricted **|**Unrestricted**|
|---|---|---|---|---|
||||**funds**|**funds**|
||||**2024**|**2023**|
||||**£**|**£**|
|Bank interest|||26,409|2,751|
|**Raising funds**|||||
||**Unrestricted**|**Restricted**|**Total **|**Unrestricted**|
||**funds**|**funds**||**funds**|
||**2024**|**2024**|**2024**|**2023**|
||**£**|**£**|**£**|**£**|
|Fundraising and publicity|||||
|Seeking donations, grants and legacies|9,157|1,710|10,867|10,710|
||9,157|1,710|10,867|10,710|
## **4 Raising funds**
- 12 -
**HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **5 Charitable activities**
||**Asbestos**|**Asbestos**|
|---|---|---|
||**Disease**|**Disease**|
||**Support**|**Support**|
||**2024**|**2023**|
||**£**|**£**|
|Staff costs|411,930|334,408|
|Depreciation and impairment|3,000|4,805|
|Educational conferences|2,331|12,636|
|Rent, rates and room hire|30,088|32,641|
|Local projects|15,425|11,616|
|Donations|33,777|27,060|
|Funding of Meso UK nurses|163,087|88,288|
|Sundry expenses|4,293|4,774|
|Travel costs|43,960|44,546|
|Stationery|9,555|2,583|
|Postage|1,885|3,896|
|Subscriptions|2,056|1,564|
|Equipment|6,778|9,140|
|Telephone|3,802|6,124|
|Bank charges|807|827|
|Accountancy and bookkeeping|7,030|1,872|
|Legal and professional fees|26,450|25,519|
|Research|37,192|-|
||803,446|612,299|
|Share of governance costs (see note 6)|6,000|8,000|
||809,446|620,299|
|**Analysis by fund**|||
|Unrestricted funds|667,790|597,741|
|Restricted funds|141,656|22,558|
||809,446|620,299|
- 13 -
**HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **6 Support costs**
|**Support costs**|||||
|---|---|---|---|---|
|Audit fees
Independent examination
fees
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
-
-
-
6,000
-
6,000
-
6,000|**2024**
**£**
-
6,000
6,000
6,000|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
-
8,000
-
-
-
8,000
-
8,000|**2023**
**£**
8,000
-|
|||||8,000|
|||||8,000|
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **8 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2024**
**Number**
8
**2024**
**£**
328,015
30,588
43,119
401,722|**2023**
**Number**
7|
|---|---|---|
|||**2023**
**£**
277,621
32,242
24,545|
|||334,408|
There were no employees whose annual remuneration was more than £60,000.
- 14 -
**HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **9 Tangible fixed assets**
|**Cost**
At 1 April 2023
Additions
At 31 March 2024
**Depreciation and impairment**
At 1 April 2023
Depreciation charged in the year
At 31 March 2024
**Carrying amount**
At 31 March 2024
At 31 March 2023|**Land and**
**buildings**
**Fixtures and**
**fittings**
**Computers**
**£**
**£**
**£**
18,354
20,366
12,519
-
-
1,238
18,354
20,366
13,757
17,434
19,266
11,055
920
930
1,150
18,354
20,196
12,205
-
170
1,552
920
1,100
1,464|**Total**
**£**
51,239
1,238|
|---|---|---|
|||52,477|
|||47,755
3,000|
|||50,755|
|||1,722|
|||3,484|
|**10**|**Fixed asset investments**||
|---|---|---|
|||**Cash in**|
|||**portfolio**|
||**Cost or valuation**||
||At 1 April 2023|256,020|
||Additions|180,185|
||Reclassification as current asset investments|(256,020)|
||At 31 March 2024|180,185|
||**Carrying amount**||
||At 31 March 2024|180,185|
||At 31 March 2023|256,020|
## **11 Debtors**
|**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income|**2024**
**£**
200
82,489
82,689|**2023**
**£**
1,535
190,065|
|---|---|---|
|||191,600|
- 15 -
## **HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **12 Current asset investments**
|**Current asset investments**|||
|---|---|---|
||**2024**|**2023**|
||**£**|**£**|
|Unlisted investments|269,549|89,078|
Current asset investments relate to cash deposits with a fixed term of more than 3 months but less than 12 months.
## **13 Creditors: amounts falling due within one year**
|Other taxation and social security
Trade creditors
Accruals and deferred income|**2024**
**£**
9,672
-
11,448
21,120|**2023**
**£**
7,169
10,122
7,370|
|---|---|---|
|||24,661|
At the year end the charity had signed a Collective Agreement with committed future research expenditure of £150,000. At the year end and up to the date of signing this report there has not yet been any payment against this commitment and so no liability has been included in these accounts.
## **14 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £43,119 (2023 - £24,545).
## **15 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||**Movement**|**in funds**||||||
|---|---|---|---|---|---|---|---|
||**Incoming**|**Resources**||**Balance at**|**Resources**|**Transfers**|**Balance at**|
||**resources**|**expended**|**1**|**April 2023**|**expended**|**31**|**March 2024**|
||**£**|**£**||**£**|**£**|**£**|**£**|
|Counselling|234,000|(15,448)||218,552|(143,366)|(27,895)|47,291|
The restricted fund relates to Big Lottery Fund grants specifically for counselling.
£27,895 has been transfered to restricted funds to correct the expenditure incurred for the year ended 31 March 2023.
- 16 -
## **HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **16 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
|**Balance at**
**1 April 2022**
**£**
Mesothelioma
Nurses
250,000
Property fund
20,000
Research
fund
20,000
290,000|**Movement in funds**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Balance at**
**1 April 2023**
**£**
**£**
**£**
**£**
86,178
(86,178)
(9,843)
240,157
-
-
-
20,000
-
-
-
20,000
86,178
(86,178)
(9,843)
280,157|**Resources**
**expended**
**31**
**£**
(141,440)
-
-
(141,440)|**Balance at**
**March 2024**
**£**
98,717
20,000
20,000|
|---|---|---|---|
||||138,717|
The designated fund for Mesothelioma Nurses relates to the partial funding for Mesothelioma Clinical Nurse Specialists for the next two years. The property fund relates to lease and property costs and the research funds are designated for research.
## **17 Analysis of net assets between funds**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**2024**
**2024**
**£**
**£**
Fund balances at 31
March 2024 are
represented by:
Tangible assets
1,722
-
Investments
180,185
-
Current assets/(liabilities)
880,531
47,291
1,062,438
47,291|**Total Unrestricted**
**funds**
**Restricted**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
1,722
3,484
-
180,185
256,020
-
927,822
747,157
218,552
1,109,729
1,006,661
218,552|**Total**
**2023**
**£**
3,484
256,020
965,709|
|---|---|---|
|||1,225,213|
## **18 Related party transactions**
## **Remuneration of key management personnel**
The remuneration of key management personnel is as follows.
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Aggregate compensation|132,129|120,219|
- 17 -
## **HASAG ASBESTOS DISEASE SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **18 Related party transactions**
## **(Continued)**
## **Transactions with related parties**
During the year, close family members to Key Management Personnel received remuneration of £87,250 (2023: £110,613).
|**19**|**Cash generated from operations**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
||(Deficit)/surpus for the year|(115,484)|402,157|
||Adjustments for:|||
||Investment income recognised in statement of financial activities|(26,409)|(2,751)|
||Depreciation and impairment of tangible fixed assets|3,000|4,805|
||Movements in working capital:|||
||Decrease/(increase) in debtors|108,911|(183,023)|
||(Decrease)/increase in creditors|(3,541)|5,415|
||**Cash (absorbed by)/generated from operations**|(33,523)|226,603|
## **20 Analysis of changes in net funds**
The charity had no debt during the year.
- 18 -