**Charity number: 1206230** ## **MADLANI CANCER SUPPORT** ## **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2024** ## **MADLANI CANCER SUPPORT** ## **CONTENTS** ||Page| |---|---| |**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1| |**Trustees' Report**|2 - 3| |**Independent Examiner's Report**|4 - 5| |**Statement of Financial Activities**|6| |**Balance Sheet**|7| |**Notes to the Financial Statements**|8 - 12| **MADLANI CANCER SUPPORT** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024** |**Trustees**|Dinta Madlani, Chair (appointed 15 December 2023)| |---|---| ||Katharine Lucy Keeble, Trustee (appointed 15 December 2023, resigned 30 June
2025)| ||Niraj Madlani, Trustee (appointed 15 December 2023)| ||Dinah Gately, Trustee (appointed 6 March 2025)| ||Ria Patel, Trustee (appointed 31 March 2025)| |**Charity registered**
**number**
1206230
**Principal office**
High Gable
Hazel Grove
London
BR6 8LU
**Accountants**
Bayar Hughes & Co Limited
Chartered Certified Accountants
4 Green Lane Business Park
238 Green Lane
New Eltham
London
SE9 3TL|| Page 1 **MADLANI CANCER SUPPORT** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2024 to 31 December 2024. ## **Objectives and activities** ## **a. Policies and objectives** During the period the Trust has operated in accordance with its stated objectives. The objectives of the Trust are the advancement of health and the relief of need of persons suffering from cancer, their carers and families by providing confidential support, counselling, information and complementary therapies directed to contributed to relieving the needs such as massage, reflexology, reiki and other services and activites that may benefit their well being. There have been no changes in the objectives since the last annual report In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. ## **b. Main activities undertaken to further the Charity's purposes for the public benefit** The charity helps children/young people, Elderly/old people, People with disabilities, other charities or voluntary bodies, other defined groups and the general public by providing them bulidings/facilities/open space, provide advocacy and advise and other chaitable activities. ## **Achievements and performance** ## **Financial review** ## **a. Going concern** After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. ## **b. Reserves policy** The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity’s continuing obligations on a regular basis at their board meetings. ## **Structure, governance and management** ## **a. Constitution** The charity was formed through a constitution dated 15 December 2023 and commenced activity on that date. The principal object of the charity is to provide the advancement of health or saving of lives. Page 2 **MADLANI CANCER SUPPORT** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Structure, governance and management (continued)** ## **b. Methods of appointment or election of Trustees** The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. ## **c. Financial risk management** The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. ## **Statement of Trustees' responsibilities** 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 & 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP (FRS 102); - make judgments and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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. Approved by order of the members of the board of Trustees on 29 October 2025 and signed on their behalf by: **Dinta Madlani** Page 3 **MADLANI CANCER SUPPORT** ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Independent Examiner's Report to the Trustees of Madlani Cancer Support ('the Charity')** I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024. ## **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 2011 Act'). I report in respect of my examination of the Charity'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 145(5)(b) of the 2011 Act. ## **Independent Examiner's Statement** Your attention is drawn to the fact that the Charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination. 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. This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. Signed: Dated: 29 October 2025 Page 4 **MADLANI CANCER SUPPORT** ## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024** B Chakarto ## ACCA Bayar Hughes & Co Limited Chartered Certfied Accountants 4 Green Lane Business Park 238 Green Lane New Eltham London SE9 3TL Page 5 **MADLANI CANCER SUPPORT** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024** |**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
**41,817**
**41,817**
**6,837**
**6,837**
**34,980**
**34,980**
**34,980**|**Total**
**funds**
**2024**
**£**
**41,817**| |---|---|---| |||**41,817**| |||**6,837**| |||**6,837**| |||**34,980**| |||**34,980**| |||**34,980**| The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 8 to 12 form part of these financial statements. Page 6 ## **MADLANI CANCER SUPPORT** ## **BALANCE SHEET AS AT 31 DECEMBER 2024** |**Note**
**Fixed assets**
**Current assets**
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one year
8
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Restricted funds
9
Unrestricted funds
9
**Total funds**|**35,700**
**35,700**
**(720)**|**2024**
**£**| |---|---|---| |||**-**
**34,980**| |||**34,980**| |||**34,980**| |||| |||**34,980**| |||**-**
**34,980**| |||| |||**34,980**| The financial statements were approved and authorised for issue by the Trustees on 29 October 2025 and signed on their behalf by: ## **Dinta Madlani** The notes on pages 8 to 12 form part of these financial statements. Page 7 **MADLANI CANCER SUPPORT** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1. General information** The charity was formed through a constitution dated 15 December 2023 and commenced activity on that date. The principal object of the charity is to provide the advancement of health or saving of lives. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Madlani Cancer Support meets the definition of a 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. ## **2.2 Income** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. ## **2.3 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. Page 8 **MADLANI CANCER SUPPORT** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **2. Accounting policies (continued)** ## **2.4 Cash at bank and in hand** Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **2.5 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost. ## **2.6 Financial instruments** The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **2.7 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund. ## **3. Income from donations and legacies** ||**Unrestricted**|**Total**| |---|---|---| ||**funds**|**funds**| ||**2024**|**2024**| ||**£**|**£**| |Donations|41,817|**41,817**| Page 9 **MADLANI CANCER SUPPORT** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **4. Analysis of expenditure on charitable activities** ## **Summary by fund type** ||**Unrestricted**|| |---|---|---| ||**funds**|**Total**| ||**2024**|**2024**| ||**£**|**£**| |Direct costs|6,837|**6,837**| ## **5. Analysis of expenditure by activities** ||**Activities**|| |---|---|---| ||**undertaken**|**Total**| ||**directly**|**funds**| ||**2024**|**2024**| ||**£**|**£**| |Direct costs|6,837|**6,837**| ## **Analysis of direct costs** |Treatment cost
Advertising
Travel
Legal & Professional fees
Bank Charges
Rent or lease of building
Sundry expenses
Insurance
Computer cost|**Direct costs**
**2024**
**£**
823
2,035
6
770
95
2,360
136
183
429
6,837|**Total**
**funds**
**2024**
**£**
**823**
**2,035**
**6**
**770**
**95**
**2,360**
**136**
**183**
**429**| |---|---|---| |||**6,837**| Page 10 ## **MADLANI CANCER SUPPORT** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **6. Independent examiner's remuneration** ||**2024**| |---|---| ||**£**| |Fees payable to the Charity's independent examiner for the independent examination of|| |the Charity's annual accounts|**720**| ## **7. Trustees' remuneration and expenses** During the year, no Trustees received any remuneration or other benefits. During the year ended 31 December 2024, no Trustee expenses have been incurred. ## **8. Creditors: Amounts falling due within one year** ||**2024**| |---|---| ||**£**| |Accruals and deferred income|**720**| Page 11 ## **MADLANI CANCER SUPPORT** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **9. Statement of funds** ## **Statement of funds - current year** |**Unrestricted funds**
General Funds 1
**Summary of funds**
**Summary of funds - current year**
General funds|**Income**
**£**
**41,817**
**Income**
**£**
**41,817**|**Expenditure**
**£**
**(6,837)**
**Expenditure**
**£**
**(6,837)**|**Balance at**
**31**
**December**
**2024**
**£**
**34,980**| |---|---|---|---| ||||**Balance at**
**31**
**December**
**2024**
**£**
**34,980**| ## **10. Summary of funds Summary of funds - current year** ## **11. Analysis of net assets between funds Analysis of net assets between funds - current period** |**Unrestricted**
**funds**
**2024**
**£**
Current assets
35,700
Creditors due within one year
(720)
**Total**
34,980|**Total**
**funds**
**2024**
**£**
**35,700**
**(720)**
**34,980**| |---|---| ## **12. Related party transactions** During the year the charity received a donation of £30,000 from Popat Leisure Ltd, a company wholly owned by a Trustee (Mr Niraj Madlani) of the charity. No other related party transactions ocurred during the year. Page 12