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2025-03-31-accounts

Annual Report 2024/25

HASAG Asbestos Disease Support

1 Talisman Business Centre, Duncan Road,

Southampton, SO31 7GA 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 third education day for nurses in January was a huge success. Nurse attendance was higher than it has ever been and the feedback we received was very positive.

Our speakers were made up of lawyers, oncologists, surgeons, palliative care experts, mesothelioma nurse specialists and a carer.

This event is a fantastic way to build on the relationships we have with the nursing community in our region.

“Fantastic day. Venue brilliant, speakers very engaging. Really learnt a lot about HASAG whihc I can relay to our patients. Can’t wait to come next year.”

Action Mesothelioma Day 2024

AMD 2024 was attended by 150 of our patients and families.

Royaz Shah gave a very informative presentation about drug trials, treaments and developments in mesothelioma.

Kate Hill from the June Hancock Mesothelioma Research Fund gave a fantastic speech on the brilliant work they do..

The day raised over £40000, which, yet again, surpassed our expectations. The money was split between the June Hancock Mesothelioma Research fund and funding specialist nurse positions within the NHS.

Grants

Our 3 year grant with the National Lottery ended in November 2024. We made a new application for further funds from them that, unfortunately, was rejected. We have had conversations with our Funding Office. They have new funding criteria coming in April better-suited to HASAG. We have been encouraged to make a new bid, which we will do in the next few months. We will also look at applying for the smaller funding pool ( up to £20k ) for other projects ( coffee-mornings ).

We are 1 year in on our 3 year grant with The Albert Gubay Foundation. We have just submitted our first interim report and received some really positive feedback from them.

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. ”

During the year, we took the decision to only visit patients in their homes if they has been diagnosed with mesothelioma. All other patients, we would perform the ‘visit’ over the phone and then support in the same way. This was necessary because of our staffing capacity. Some non-meso cases would also turn out to not be asbestos-related at all.

Demand for our services remain high. We visited 632 patients in their homes, and did a further 84 phone visits.

We continue to spend a lot of time chasing benefits with the Department of Work and Pensions. Their new teams that looked after these claims do not have enough experience. More time is taken to fight poor decisions that shouldn’t have been taken in the first place. DWP performance answering our calls continues to be poor. This has been taken up with government, and moves are afoot to improve this.

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.

Benefits Awarded 2024/2025

----- Start of picture text -----
0 200 400
IIDB 500
PWCA 468
Attendance Allowance 394
Blue Badge 385
2008 122
Constant Allowance 106
PIP 49
War Disablement Benefit 43
DLA 7
ESA 4 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.

“HASAG visited us at home following recommendation from the cancer nurse at RBH. Lynne was was very kind, patient and extremely knowledgeable on all things related to asbestos claims and benefits available. She completed all the paperwork including applying for a Blue Badge. In fact the Blue Badge was processed by the council the same day and received within 7 days. Today, 4 week later, I received my Attendance Allowance back dated to 16th September. We have also proceeded with a civil claim though one of their vetted solicitors and are proceeding with our wills and Trusts again through one of their vetted firms. We couldn't ask for more. We have barely had to raise a finger and everything has just happened. Thank you HASAG.

Staff Changes

In July, we said goodbye to Faye, who left HASAG to pursue a career in teaching. Trudie, who worked 2 days a week also left us in October.

We recruited Sheryll Mondey in July. Sheryll works 4 days a week, based solely in the office. She handles all calls and emails. This has taken so much pressure off the rest of the team. Sheryll has completed her probationary period and is doing a fantastic job. The office is running far more efficiently.

Office Relocation

Basepoint continued to offer a sub-standard service to us. Poor facilities, broken air-conditioning and heating, and a constant battle with them not to introduce new parking charges midway though our contract. We made tentative enquiries about the cost of rnewing our lease, which expires in June, and were told we would be looking at a 6% increase in rent, plus an additional parking charge of £400 per month. This makes an already expensive sub-standard service even more unappealing. We found new premises in Park Gate, and moved in December. The new office is about half the price were paying Basepoint, and is a bigger office in a better location. We have secured a 3 year lease on these favourable terms.

Patient Diagnosis

“We were put in touch with HASAG with our mesothelioma nurse. From the very start you have been absolutely brilliant took all the pressure away from us and made everything so easy in this very stressful time in our lives. Visiting us at home so very warm and understanding. Cannot thank you enough for all your help on this journey. ”

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 2024/2025

----- Start of picture text -----
0 200 400
Mesothelioma 580
Asbestosis 75
Pleural Thickening 21
Asbestosis & Pleural Thickening 17
Lung Cancer 13
Lung Cancer with Asbestosis 8
Unsure 2
----- 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 238 separate counselling sessions. The evaluations showed 40% 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 and is now held monthly. There is a new coffee morning on the Isle of Wight, driven by patients. We support this, but only attend ourselves every other month. 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

Over the last year the Community Mesothelioma Nurse (CMN) has provided a wide range of support to patients and their families. Historically community services for mesothelioma patients were provided by the NHS and local Palliative Care Teams, however since the Covid pandemic many nurses have left the NHS and palliative care sector leaving many patients struggling to access care.

Over the last year the CMN has assisted patients who have been newly diagnosed with regards to treatment choices and clinical trials. This has resulted in some patients accessing different types of treatment and being referred for clinical trials. By visiting patients in their own homes, the CMN has been able to talk about treatments in more detail and provide extra advice on recognising side effects and how to report them to their healthcare team. The CMN has also counselled patients on accessing treatment in the private sector which differs from the treatment options in the NHS.

The other key area where the benefits of the CMN service has been felt is in preparing patients for end of life. Many palliative care teams are only able to provide support to patients who have complex symptom management in the last few weeks of life. This has left the majority of patients with little or no support to make plans in a timely manner resulting in some patients being admitted into hospital for end-of-life care. The CMN has commenced over 100 Advance Care Plans with patients and their families ensuring that the patient is able to discuss resuscitation orders, document decisions to refuse treatment, and have a say where they would like to be cared for at the end of their life.

Funding of Mesothelioma Nurses

We continue to fund specialist mesothelioma nurse positions within the NHS through Mesothelioma UK.

Here are the nurses we continue to fund. In the last year, this has reduced from 5. Two nurses left their positions and the decision was made not to renew the funding contract for the other.

Sophia Holden – Guys and St Thomas

Helen Wilkes – Southampton General

HASAG ASBESTOS DISEASE SUPPORT

LEGAL AND CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

Charity name HASAG Asbestos Disease Support Registered charity no. 1197946 Principal address HASAG Asbestos Disease Support 1 Talisman Business Centre Duncan Road Park Gate Southampton Hampshire SO31 7GA Trustees Jacqueline Oakley Janet Lashly Samuel Hampshaw Vanessa Thomas Simon Northcott Appointed on 11 July 2024 Mandy Longmate Appointed on 24 July 2024 Independent examiners Knight Goodhead Ltd 7 Bournemouth Road Chandler's Ford, Eastleigh Hampshire SO53 3DA

13

HASAG ASBESTOS DISEASE SUPPORT

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025.

The trustees present their report and accounts for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts 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).

Structure, governance and management

The Charitable Incorporated Organisation (CIO) is the successor to HASAG Asbestos Disease Support (registered charity number 1122105). The CIO was registered with the Charity Commission in England and Wales on 16 February 2022 and is governed by a trust deed. All the activities, assets and liabilities of the unincorporated charity transferred to this Charitable Incorporated Organisation.

The following trustees served during the year:

Jacqueline Oakley Janet Lashly J Eden Resigned on 20 February 2025 Samuel Hampshaw Vanessa Thomas Simon Northcott Appointed on 11 July 2024 Mandy Longmate Appointed on 24 July 2024 Joanna Bailey Appointed on 17 October 2024 and resigned on 24 July 2025

Committee members have been selected from victims of asbestos related disease or have experiences related to the conditions.

Overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the governing document. Day-to-day project activity is managed and carried out by volunteers and paid staff.

14

HASAG ASBESTOS DISEASE SUPPORT

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025.

Objectives and activities

The principal objectives 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 purpose 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.

Financial review

Incoming resources totalled £926,581 (2024: 704,829) and resources expended were £884,398 (2024: £820,313), giving a surplus of £42,183 (2024: deficit of £115,484) for the period and total funds carried forward of £1,151,912 (2024: £1,109,729).

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 £934,997 (2024: £921,999) at 31 March 2025. These were comprised of unrestricted reserves of £1,078,967, less funds designated for a specific purpose of £140,121 and less tangible fixed assets of £3,849.

15

HASAG ASBESTOS DISEASE SUPPORT

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025.

Trustees responsibilities

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011. 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.

06-Jan-2026

Signed on behalf of the board of trustees on ….................

J.Oakley

J Oakley Trustee

16

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HASAG ASBESTOS DISEASE SUPPORT

I report to the trustees on my examination of the accounts of HASAG Asbestos Disease Support for the year ended 31 March 2025 set out on pages 18 to 29.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’).

I report in respect of my examination of the Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

CJ GOODHEAD FCA Knight Goodhead Limited Chartered Accountants

06-Jan-2026

7 Bournemouth Road Chandler's Ford, Eastleigh Hampshire SO53 3DA

17

HASAG ASBESTOS DISEASE SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Notes
INCOME
Donations and legacies
3
Charitable activities
Investment income
Other income
TOTAL INCOME
EXPENDITURE
Fundraising activities
Charitable activities
4
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE) BEFORE TRANSFERS
TRANSFERS BETWEEN FUNDS
NET INCOME/(EXPENDITURE) FOR YEAR
TOTAL FUND BALANCES AS AT 31 MARCH 2024
TOTAL FUND BALANCES AS AT 31 MARCH 2025		 2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
770,125
108,245
878,370
670,992
9,092
-
9,092
5,894
29,540
-
29,540
26,409
9,579
-
9,579
1,534
818,336
108,245
926,581
704,829
20,172
-
20,172
10,867
781,635
82,591
864,226
809,446
801,807
82,591
884,398
820,313
16,529
25,654
42,183
(115,484)
-
-
-
-
16,529
25,654
42,183
(115,484)
1,062,438
47,291
1,109,729
1,225,213
1,078,967
72,945
1,151,912
1,109,729

18

HASAG ASBESTOS DISEASE SUPPORT

BALANCE SHEET AT 31 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
6
Investments
8
CURRENT ASSETS
Debtors
7
Investments
8
Cash at bank and in hand
CREDITORS: amounts falling
due within less than one year
9
NET CURRENT ASSETS
NET ASSETS
FUNDS
Restricted reserves
10
General reserves
11
TOTAL FUNDS		 2025
£
£
£
3,849
1,722
90,623
180,185
94,472
32,145
82,689
865,480
269,549
324,651
596,704
1,222,276
948,942
(164,836)
(21,120)
1,057,440
1,151,912
72,945
1,078,967
1,151,912		 2024
£
181,907
927,822
1,109,729
47,291
1,062,438
1,109,729

06-Jan-2026 Approved by the Trustees on ….................. and signed on their behalf by

J.Oakley

J Oakley Trustee

19

HASAG ASBESTOS DISEASE SUPPORT

CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Notes £ £
NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES 2 209,439 (33,523)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 29,540 26,409
Cash placed on deposit maturing in greater than three months (506,369) (104,636)
CASH FLOWS FROM FINANCING ACTIVITIES
Fixed asset additions (4,663) (1,238)
NET CASH FLOW FOR THE YEAR 1 (272,053) (112,988)
The charity had no debt debt during this year nor the prior year.
NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
1 NET CASH FLOW FOR THE YEAR 2025
£		 2024
£
Change in cash and cash equivalents in the year (272,053) (112,988)
Cash and cash equivalent at start of the year 596,704 709,692
Cash and cash equivalents at the end of the year 3 324,651 596,704
2 NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES 2025
£		 2024
£
Net movement in funds for the year 42,183 (115,484)
Interest received (29,540) (26,409)
Depreciation 2,523 3,000
Loss on disposal of fixed assets 13 -
Decrease/(increase) in debtors 50,544 108,911
Increase/(decrease) in creditors 143,716 (3,541)
Net cash flow from operating activities 209,439 (33,523)
3 ANALYSIS OF CASH AND CASH EQUIVALENTS 2025 2024
Cash at bank and in hand £
324,651		 £
596,704

20

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

(a) Accounting convention

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)).

The charity meets the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

(b) Fund accounting

(c) Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Donations and gifts and are included in full in the Statement of Financial Activities when receivable.

Grants and legacies are accounted for as soon as the charity is notified of its legal entitlement and the amount due is probable.

Investment income is included when receivable.

Income is deferred when, at the end of an accounting period, they have been received but the charity has yet to become unconditionally entitled to them.

21

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

1 ACCOUNTING POLICIES (continued)

(d) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred.

Costs are apportioned in line with the income received from that source during the period.

Charitable activities expenditure comprises of those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly.

(e) Operating leases

Rentals paid under operating leases are taken to the Statement of Financial Activities on a straight line basis over the lease term.

(f) Fixed assets

Fixed assets are capitalised for ongoing use within the charity, where the individual cost of the asset exceeds £500 and are stated at historical cost (less depreciation).

Depreciation is provided on fixed assets to spread the cost over the estimated useful lives of the relevant assets at the following rates:

Land and buildings 10% Straight line Fixtures and fittings 33% Straight line Computer equipment 33% Straight line

(g) Investments

Non-current investments relate to cash deposits with a fixed term of at least 12 months. Current investments relate to cash deposits with a fixed term of more than 3 months but less than 12 months.

(h) Pensions costs

Contributions in respect of the company's defined contribution scheme are charged to the Statement of Financial Activities for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.

22

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

2 LEGAL STATUS

The charity is a Charitable Incorporated Organisation (CIO) and was registered on 16 February 2022 with the Charity Commission in England and Wales. The charity previously operated as an unincorporated charity HASAG Asbestos Disease Support (charity number: 1122105), which was registered on 21 December 2007. The assets of the old charity were transferred to the new CIO on 14 April 2023.

The registered office of the charity is HASAG Asbestos Disease Support, 1 Talisman Business Centre, Duncan Road, Park Gate, Southampton, Hampshire. SO31 7GA.

3 DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Donations and gifts
Solicitor panel donations
Legacies
Grants		 2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
324,524
-
324,524
357,594
410,601
-
410,601
300,000
35,000
-
35,000
13,148
-
108,245
108,245
250
770,125
108,245
878,370
670,992

There is a legacy to which HASAG has been notified as a beneficiary but at the balance sheet date, the amount has not been disclosed and was still passing through legal proceedings concerning the deceased's estate. As such, the legacy has not been included in the note above as it is currently unquantifiable.

23

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

4
CHARITABLE ACTIVITIES EXPENDITURE
Nurse education funding
Funding of MESO UK nurses
Research
Staff Costs
(note 5)
Rent, rates and room hire
Travel and subsistence
Entertaining
Print, post and stationery
Telephone
Admin costs
Legal and professional fees
Bank charges
Computers and subscriptions
Local projects
Conferences
Donations to partner charities
Repairs and renewals
Equipment
Gifts
Sundry expenses
Accountancy costs
Depreciation
Loss on disposal of non-current assets		 2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
46,575
500
47,075
-
85,922
-
85,922
163,087
87,674
-
87,674
37,192
382,481
63,747
446,228
411,930
57,166
-
57,166
30,088
32,944
14,302
47,246
43,960
3,934
3,934
-
15,955
-
15,955
11,440
4,064
-
4,064
3,802
3,102
-
3,102
-
14,323
4,042
18,365
26,450
2,939
-
2,939
807
5,037
-
5,037
2,056
15,912
-
15,912
15,425
1,116
-
1,116
2,331
1,420
-
1,420
33,777
3,557
-
3,557
-
2,659
2,659
6,778
313
-
313
-
2,656
-
2,656
4,293
9,350
-
9,350
13,030
2,523
-
2,523
3,000
13
-
13
-
781,635
82,591
864,226
809,446

Included within accountancy costs above are amounts due in relation to independent examination of £2,500 (2024: £7,200). Also included is nil (2024: £570) for other work.

24

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

5
STAFF COSTS
Wages and salaries
Social security costs
Pension		 2025
2024
£
£
341,429
328,015
32,601
30,588
65,765
43,119
439,795
401,722

The average number of staff employed during the year was 8 (2024: 8).

No employee received emoluments greater than £60,000 in the current or prior year.

The total remuneration paid to key management personnel during the year was £226,790 to 3 employees (2024: £197,227).

At the balance sheet date there were outstanding pension contributions payable of £5,631 (2024: £4,866). Total pension contributions of £65,000 (2024: £43,119) were paid by the charity and are included in the SOFA.

Staff costs in note 4 includes £6,433 administration costs.

6
TANGIBLE ASSETS
COST
At 1 April 2024
Additions
Disposal
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge
On disposal
At 31 March 2025
NET BOOK VALUE
At beginning of year
At end of year
7
DEBTORS
Trade debtors
Gift aid debtor
Prepayments and accrued income
Other debtors		 Land &
Buildings
£
18,354
-
-
18,354
18,354
-
-
18,354
-
-		 Computer
Furniture &
Total
Equipment
Equipment
£
£
£
13,757
20,366
52,477
3,435
1,228
4,663
-
(742)
(742)
17,192
20,852
56,398
12,205
20,196
50,755
1,955
568
2,523
-
(729)
(729)
14,160
20,035
52,549
1,552
170
1,722
3,032
817
3,849
2025
2024
£
£
-
200
6,776
-
22,522
79,642
2,847
2,847
32,145
82,689

25

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

8
INVESTMENTS
Cash or cash equivalents
Non-current asset investments
Current asset investments
9
CREDITORS: amounts falling due within one year
Trade creditors
Other creditors including taxation and social security
Accruals and deferred income		 2025
£
90,623
865,480
956,103
2025
£
6,526
14,811
143,499
164,836		 2024
£
180,185
269,549
449,734
2024
£
-
14,538
6,582
21,120

Accruals includes £43,399 research grants committed under a Collective Agreement. The maximum commitment under the agreement is for £150,000 over 5 years commencing November 2024, of which, £19,275 has been spent by the balance sheet date and £43,399 committed to be spent by 31 March 2026.

10 RESTRICTED FUNDS
Counselling
Mesothelioma nurse specialist
2024 comparative movements
RESTRICTED FUNDS
Counselling		 Funds
Funds
b/fwd
Income
Expenditure
Transfers
c/fwd
£
£
£
£
£
47,291
-
(47,291)
-
-
-
108,245
(35,300)
-
72,945
-
-
-
-
-
47,291
108,245
(82,591)
-
72,945
Funds
Funds
b/fwd
Income
Expenditure
Transfers
c/fwd
£
£
£
£
£
218,552
(143,366)
(27,895)
47,291
-
-
-
-
-
218,552
-
(143,366)
(27,895)
47,291

The Counselling restricted fund relates to Big Lottery Fund grants specifically for counselling. The transfer from the fund in 2024 was to correct the expenditure incurred for the year ended 31 March 2023.

The Mesothelioma nurse specialist fund relates to a grant to fund a specialist nurse over 3 years.

26

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

11 UNRESTRICTED FUNDS

The reserve movements during the year were:

Designated funds
Mesothelioma nurses
Property fund
Research fund
Collective research fund
General funds
Total unrestricted funds		 Funds
Funds
b/fwd
Income
Expenditure
Transfers
c/fwd
£
£
£
£
£
98,717
-
(85,922)
-
12,795
20,000
-
-
-
20,000
20,000
-
-
-
20,000
-
-
(62,674)
150,000
87,326
138,717
-
(148,596)
150,000
140,121
923,721
818,336
(653,211)
(150,000)
938,846
1,062,438
818,336
(801,807)
-
1,078,967

The designated fund for Mesothelioma nurses relates to the partial funding of Mesothelioma clinical nurse specialists for two years.

The property fund relates to lease and property costs.

The Research fund is designated for research.

The Collective research fund is to fund research grants up to a value of £150,000.

2024 comparative movements

Designated funds
Mesothelioma nurses
Property fund
Research fund
General funds
Total unrestricted funds		 Funds
Funds
b/fwd
Income
Expenditure
Transfers
c/fwd
£
£
£
£
£
240,157
-
(141,440)
-
98,717
20,000
-
-
-
20,000
20,000
-
-
-
20,000
280,157
-
(141,440)
-
138,717
726,504
704,829
(535,507)
27,895
923,721
1,006,661
704,829
(676,947)
27,895
1,062,438

27

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

12 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Designated Restricted Total
funds funds funds funds
For the year ended 31 March 2025 £ £ £ £
Tangible fixed assets 3,849 - - 3,849
Non-current asset investments 90,623 - - 90,623
Current assets 1,009,210 140,121 72,945 1,222,276
Creditors (164,836) - - (164,836)
938,846 140,121 72,945 1,151,912
For the year ended 31 March 2024
Tangible fixed assets 1,722 - - 1,722
Non-current asset investments 180,185 - - 180,185
Current assets 762,934 138,717 47,291 948,942
Creditors (21,120) - - (21,120)
923,721 138,717 47,291 1,109,729
OPERATING LEASE COMMITMENTS
At 31 March 2025, the charity had total commitments under non-cancellable operating leases, due as follows:
Within one year 2025
£
24,221		 2024
£
35,496
Between one to five years 23,256 12,095
Due after five years - -
47,477 47,591

13 OPERATING LEASE COMMITMENTS

14 RELATED PARTY TRANSACTIONS

During the year, key management personnel received £15,693 in reimbursed expenses and close family members to key management personnel received remuneration of £22,125 (2024: £87,250) for services provided.

No trustees received any emoluments or were reimbursed for expenditure incurred on behalf of the charity during this or the prior period.

28

HASAG ASBESTOS DISEASE SUPPORT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

15 PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

INCOME
Donations and legacies
Charitable activities
Investment income
Other income
TOTAL INCOME
EXPENDITURE
Fundraising activities
Charitable activities
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE) BEFORE TRANSFERS
TRANSFERS BETWEEN FUNDS
NET INCOME/(EXPENDITURE) FOR YEAR
TOTAL FUND BALANCES AS AT 31 MARCH 2023
TOTAL FUND BALANCES AS AT 31 MARCH 2024		 2024
2023
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
670,992
-
670,992
1,030,415
5,894
-
5,894
-
26,409
-
26,409
2,751
1,534
-
1,534
-
704,829
-
704,829
1,033,166
9,157
1,710
10,867
10,710
667,790
141,656
809,446
620,299
676,947
143,366
820,313
631,009
27,882
(143,366)
(115,484)
402,157
27,895
(27,895)
-
-
55,777
(171,261)
(115,484)
402,157
1,006,661
218,552
1,225,213
823,056
1,062,438
47,291
1,109,729
1,225,213

29