2026-03-31-accounts - Teesside Lupus Support Group

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Charity Registration Number: 1209340

Teesside Lupus Support Group Financial Statements For the Year Ending 31 March 2026

JANE ASCROFT ACCOUNTANCY LIMITED

Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

Teesside Lupus Support Group

Financial Statements

Year Ended 31 March 2026

	Page
Trustees' Annual Report	1
Independent Examiner's Report to the Trustees	6
Statement of Financial Activities	7
Statement of Financial Position	8
Notes to the Financial Statements	9
The Following Pages Do Not Form Part of the Financial Statements
Detailed Statement of Financial Activities	17

Teesside Lupus Support Group

Trustees' Annual Report

Year Ended 31 March 2026

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2026.

This report outlines the charity's objectives, activities, achievements, governance and funding during the reporting period.

Teesside Lupus Support Group was established in 2015 as a community-based organisation supporting people affected by lupus and other chronic conditions. In July 2024, the organisation became a Charitable Incorporated Organisation. Since its formation, the charity has continued to develop its services, strengthen its community presence and expand the support available to beneficiaries and their families.

Objectives and Purpose

The objects of the charity are:

a) to promote and protect the physical and mental health of sufferers of lupus in Northeast England through the provision of support, education and practical advice, and b) to advance the education of the general public in all areas relating to lupus.

The charity's principal purpose is to support individuals living with lupus and related conditions through information, education, signposting and practical advice. It also works to raise public awareness and understanding of lupus in order to reduce stigma, improve knowledge and encourage earlier access to support.

Teesside Lupus Support Group

Trustees' Annual Report (continued)

Year Ended 31 March 2026

Activities and Events

During 2025-2026, Teesside Lupus Support Group continued to deliver a broad programme of practical, social and wellbeing-focused support for people living with lupus and other long-term health conditions across Teesside and the wider North East. Activities during the year combined peer support, community engagement, health improvement work and targeted projects designed to reduce isolation, improve wellbeing and strengthen resilience.

Empowering Lives supported members with practical advice, confidence-building opportunities
and community engagement activities.
Healthy Habits for a Healthier Community promoted healthier lifestyles through wellbeing
sessions, awareness activity and community-based support.
Men Empowerment created targeted opportunities to engage men and support their wellbeing
within the wider community.
Walk With Us encouraged accessible physical activity, participation and social connection to
improve health outcomes and reduce isolation.
Echoes of Belonging focused on inclusion, connection and belonging through community-led
activity and shared experiences.
Warm Hearts Warm Homes provided support aimed at improving comfort, resilience and
wellbeing for individuals facing hardship.
Lupus Wellbeing and Mental Health Resilience provided emotional wellbeing support, coping
strategies and safe spaces for discussion and recovery.

Service Delivery and Beneficiary Support

The charity delivered support through regular face-to-face meetings, informal peer support, outreach activity and digital communication. Beneficiaries were able to access information, signposting, practical guidance and a trusted environment in which to discuss the challenges of living with lupus and other chronic illnesses. This model of support helped to reduce isolation, encourage earlier access to help and strengthen confidence in managing health and wellbeing.

Community Reach and Engagement

The charity maintained a strong community presence throughout the year through both in-person and digital engagement. Across all platforms, our work achieved a reach of up to 5,900 people . We delivered 110 weekly meetings across the reporting period and organised 5 community events , all of which were very well received and contributed positively to connection, confidence and wellbeing among members and supporters.

Teesside Lupus Support Group

Trustees' Annual Report (continued)

Year Ended 31 March 2026

Impact and Achievements

The trustees are encouraged by the growth in reach and engagement during 2025-2026. The charity's combined digital and community presence enabled us to connect with a broad and diverse audience, while our regular meetings and events provided continuity, peer encouragement and practical support. Feedback from participants indicated that these activities were valued for the safe, welcoming and supportive environment they created, as well as for the positive effect they had on reducing isolation and strengthening wellbeing.

Reach across all platforms of up to 5,900 people .
110 weekly meetings delivered during the reporting year.
5 community events delivered, all of which received very positive engagement.

Partnership Working

Partnership working remained an important part of the charity's delivery model throughout the year. The charity continued to work with MVDA (Middlesbrough Voluntary Development Agency), NCVO (National Council for Voluntary Organisations) for organisational guidance and support, alongside community partners including Pioneering Care Partnership, Ground Works - Grow Your Own, Catalyst, One Community Link, NHS Public Health and the Refugee Forum. These partnerships strengthened referral pathways, broadened the charity's reach and enhanced the support available to beneficiaries.

Public Benefit

In planning and delivering its activities, the trustees have had regard to the Charity Commission's guidance on public benefit. The charity exists to improve the physical and mental health of people affected by lupus and to advance public understanding of the condition. The services delivered during the year provided clear public benefit through support, education, community participation and improved access to wellbeing-focused opportunities.

Volunteers and Future Priorities

Volunteers continued to make a valuable contribution to the charity's work during 2025-2026. Their support assisted with events, outreach, administration, peer support and project delivery. The trustees wish to record their gratitude for the commitment, compassion and lived experience that volunteers bring to the organisation, helping it remain responsive to community need.

In the year ahead, the charity will focus on strengthening long-term sustainability, expanding project delivery, deepening community partnerships and continuing to improve the quality and accessibility of support available to people affected by lupus and related long-term conditions.

The trustees would like to express sincere thanks to all grant-makers, partners and supporters who contributed to the charity's work during 2025-2026, including Tees Foundation, The National Lottery, The National Lottery Reaching Communities Fund, Tees Million, Sport England, Northern Gas Point North, Catalyst CMHTF, Stockton Borough Council Small Schemes Public Health, The Teesside Charity and the Catherine Cookson Fund. Their support enabled the charity to continue core services and to develop new projects that responded directly to the needs of the community.

Conclusion

Teesside Lupus Support Group continues to provide an important source of support, encouragement and practical assistance for people living with lupus and other chronic illnesses. The trustees are proud of the progress made during 2025-2026 and remain committed to strengthening the charity's impact and sustainability in the years ahead.

Teesside Lupus Support Group

Trustees' Annual Report (continued)

Year Ended 31 March 2026

Financial Review

During the year, the charity managed a combination of carried-forward restricted funds and new grant income to support both established and newly approved projects. The funders list included in this report shows balances brought forward of £17,193, income received during the year of £60,236, and total funds of £36,160. The trustees continued to monitor expenditure carefully to ensure that funds were applied in accordance with funder requirements, good financial stewardship and the charity's charitable objectives.

The charity does not hold any reserves.

Structure, Governance and Management

Teesside Lupus Support Group is a Charitable Incorporated Organisation governed by its constitution. The trustees are responsible for setting the strategic direction of the charity, overseeing its finances and resources, ensuring compliance with legal and regulatory requirements, and monitoring the effectiveness of its activities in furthering the charity's objects. Day-to-day delivery is supported by volunteers, project staff and partner organisations.

Reference and Administrative Details

Registered charity name	Teesside Lupus Support Group
Charity registration number	1209340
Principal office	12 Staindale Road
	Thornaby
	Stockton-On-Tees
	TS17 9BZ
The Trustees
	E P Makaure
	A Chooramun
	K Chouhdry
	M Nyahuye	(Appointed 9 January 2026)
Independent Examiner	Jane Ascroft FCA MA (Cantab)
	Enterprise House
	Harmire Enterprise Park
	Barnard Castle
	County Durham
	DL12 8XT

Teesside Lupus Support Group

Trustees' Annual Report (continued)

Year Ended 31 March 2026

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

E P Makaure Trustee

Teesside Lupus Support Group

Independent Examiner's Report to the Trustees of Teesside Lupus Support Group

Year Ended 31 March 2026

I report to the trustees on my examination of the financial statements of Teesside Lupus Support Group ('the charity') for the year ended 31 March 2026.

Responsibilities and Basis of Report

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

I report in respect of my examination of the charity's financial statements 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 Act.

Independent Examiner's Statement

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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements 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.

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

Teesside Lupus Support Group

Statement of Financial Activities

Year Ended 31 March 2026

					Period from
					1 May 24 to
		Year	to 31 Mar 26		31 Mar 25
		Unrestricted	Restricted
		funds	fundsTotal funds		Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	4	235	60,001	60,236	34,517
		`────`	`────────`	`────────`	`────────`
Total income		235	60,001	60,236	34,517
		`════`	`════════`	`════════`	`════════`
Expenditure
Expenditure on charitable activities	5,6	–	41,269	41,269	17,324
		`────`	`────────`	`────────`	`────────`
Total expenditure		–	41,269	41,269	17,324
		`════`	`════════`	`════════`	`════════`
		`────`	`────────`	`────────`	`────────`
Net income and net movement in	funds	235	18,732	18,967	17,193
		`════`	`════════`	`════════`	`════════`
Reconciliation of funds
Total funds brought forward		–	17,193	17,193	–
		`────`	`────────`	`────────`	`────────`
Total funds carried forward		235	35,925	36,160	17,193
		`════`	`════════`	`════════`	`════════`

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 15 form part of these financial statements.

Teesside Lupus Support Group

Statement of Financial Position

31 March 2026

		2026	2025
	Note	£	£
Current Assets
Cash at bank and in hand		36,520	17,553
Creditors: amounts falling due within one year	10	360	360
		`────────`	`────────`
Net Current Assets		36,160	17,193
		`────────`	`────────`
Total Assets Less Current Liabilities		36,160	17,193
		`────────`	`────────`
Net Assets		36,160	17,193
		`════════`	`════════`
Funds of the Charity
Restricted funds		35,925	17,193
Unrestricted funds		235	–
		`────────`	`────────`
Total charity funds	12	36,160 `════════`	17,193 `════════`

These financial statements were approved by the board of trustees and authorised for issue on 25.05.2026 ........................, and are signed on behalf of the board by:

K Chouhdry Trustee

The notes on pages 9 to 15 form part of these financial statements.

Teesside Lupus Support Group

Notes to the Financial Statements

Year Ended 31 March 2026

1. General Information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 12 Staindale Road, Thornaby, Stockton-On-Tees, TS17 9BZ.

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity’s ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

3. Accounting Policies (continued)

Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial Instruments

The charity only has financial assets and 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.

Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

3. Accounting Policies (continued)

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash 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.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

4. Donations and Legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2026
	£	£	£
Donations
Donations	235	–	235

Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

4. Donations and Legacies (continued)

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2026
	£	£	£
Grants
Tees Foundation	–	2,000	2,000
Tees Million	–	500	500
Stockton Borough Council :Small Schemes Public
Health	–	1,443	1,443
Sport England	–	12,155	12,155
The National Lottery- Reaching Communities Fund	–	39,000	39,000
Catalyst CMHTF	–	4,903	4,903
	`────`	`────────`	`────────`
	235	60,001	60,236
	`════`	`════════`	`════════`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Donations
Donations	–	–	–
Grants
Tees Foundation	–	2,500	2,500
The National Lottery - Awards For All	–	19,920	19,920
Tees Million	–	2,500	2,500
The Teesside Charity	–	3,597	3,597
Stockton Borough Council :Small Schemes Public
Health	–	2,500	2,500
Catherine Cookson Trust	–	1,000	1,000
Tees Valley Foundation Sofia Trust	–	2,500	2,500
	`────`	`────────`	`────────`
	–	34,517	34,517
	`════`	`════════`	`════════`

5. Expenditure on Charitable Activities by Fund Type

	Restricted	Total Funds	Restricted	Total Funds
	Funds	2026	Funds	2025
	£	£	£	£
Cost of charitable activities	40,789	40,789	16,964	16,964
Support costs	480	480	360	360
	`────────`	`────────`	`────────`	`────────`
	41,269	41,269	17,324	17,324
	`════════`	`════════`	`════════`	`════════`

Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

6. Expenditure on Charitable Activities by Activity Type

	Activities
	undertaken		Total funds	Total fund
	directly Support costs		2026	2025
	£	£	£	£
Cost of charitable activities	40,789	–	40,789	16,964
Governance costs	–	480	480	360
	`────────`	`────`	`────────`	`────────`
	40,789	480	41,269	17,324
	`════════`	`════`	`════════`	`════════`

7. Independent Examination Fees

		Period from
	Year to	1 May 24 to
	31 Mar 26	31 Mar 25
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	480 `════`	360 `════`

8. Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

		Period from
	Year to	1 May 24 to
	31 Mar 26	31 Mar 25
	£	£
Wages and salaries	9,707	–
Employer contributions to pension plans	229	–
	`───────`	`────`
	9,936	–
	`═══════`	`════`

The average head count of employees during the year was 1 (2025: Nil).

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

9. Trustee Remuneration and Expenses

No remuneration or expenses were received by the trustees during the current or previous period.

10. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	360	360
	`════`	`════`

11. Pensions and Other Post Retirement Benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £229 (2025: £Nil).

Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

12. Analysis of Charitable Funds

Unrestricted funds

Unrestricted funds
	At			At 31
	1 April 2025	Income	Expenditure	March 2026
	£	£	£	£
General funds	–	235	–	235
	`════`	`════`	`════`	`════`
	At			At 31 March
	1 May 2024	Income	Expenditure	2025
	£	£	£	£
General funds	–	–	–	–
	`════`	`════`	`════`	`════`
Restricted funds
	At			At 31
	1 April 2025	Income	Expenditure	March 2026
	£	£	£	£
Tees Foundation	877	2,000	(1,180)	1,697
The National Lottery - Awards For All	11,664	–	(11,664)	–
Tees Million	119	–	(119)	–
The Teesside Charity	335	–	(335)	–
Stockton Borough Council :Small
Schemes Public Health	1,531	1,443	(1,975)	999
Catherine Cookson Trust	1,000	–	(1,000)	–
Tees Valley Foundation Sofia Trust	1,667	–	(1,667)	–
Tees Million–Snap and Share	–	500	(500)	–
Sport England	–	12,155	(6,348)	5,807
The National Lottery- Reaching
Communities Fund	–	39,000	(16,481)	22,519
Catalyst CMHTF	–	4,903	–	4,903
	`────────`	`────────`	`────────`	`────────`
	17,193	60,001	(41,269)	35,925
	`════════`	`════════`	`════════`	`════════`
	At			At 31 March
	1 May 2024	Income	Expenditure	2025
	£	£	£	£
Tees Foundation	–	2,500	(1,623)	877
The National Lottery - Awards For All	–	19,920	(8,256)	11,664
Tees Million	–	2,500	(2,381)	119
The Teesside Charity	–	3,597	(3,262)	335
Stockton Borough Council :Small
Schemes Public Health	–	2,500	(969)	1,531
Catherine Cookson Trust	–	1,000	–	1,000
Tees Valley Foundation Sofia Trust	–	2,500	(833)	1,667
	`────`	`────────`	`────────`	`────────`
	–	34,517	(17,324)	17,193
	`════`	`════════`	`════════`	`════════`

Teesside Lupus Support Group

Notes to the Financial Statements (continued)

Year Ended 31 March 2026

13. Analysis of Net Assets Between Funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2026
	£	£	£
Current assets	235	36,285	36,520
Creditors less than 1 year	–	(360)	(360)
	`────`	`────────`	`────────`
Net assets	235	35,925	36,160
	`════`	`════════`	`════════`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Current assets	–	17,553	17,553
Creditors less than 1 year	–	(360)	(360)
	`────`	`────────`	`────────`
Net assets	–	17,193	17,193
	`════`	`════════`	`════════`

Teesside Lupus Support Group

Management Information

Year Ended 31 March 2026

The Following Pages Do Not Form Part of the Financial Statements.

Teesside Lupus Support Group

Detailed Statement of Financial Activities

Year Ended 31 March 2026

		Period from
	Year to	1 May 24 to
	31 Mar 26	31 Mar 25
	£	£
Income and endowments
Donations and legacies
Donations	235	–
Tees Foundation	2,000	2,500
The National Lottery - Awards For All	–	19,920
Tees Million	500	2,500
The Teesside Charity	–	3,597
Stockton Borough Council:Small Schemes Public Health	1,443	2,500
Catherine Cookson Trust	–	1,000
Tees Valley Foundation Sofia Trust	–	2,500
Sport England	12,155	–
The National Lottery- Reaching Communities Fund	39,000	–
Catalyst CMHTF	4,903	–
	`────────`	`────────`
	60,236	34,517
	`────────`	`────────`
	`────────`	`────────`
Total income	60,236	34,517
	`════════`	`════════`
Expenditure
Expenditure on charitable activities
Wages	9,707	–
Pension costs	229	–
Room Hire	1,382	2,709
Marketing & Promotion	1,189	1,507
Workshop & Support Material	148	755
Refreshments	615	1,151
Insurance	201	96
Volunteer Expenses	1,440	1,320
Sessional workers	17,247	4,365
Hot meals expenses	3,500	2,484
Travel Expenses	2,059	874
Admin services and materials	74	464
IT Expenses	631	415
Equipment & Technology	1,726	727
Other costs	641	97
	`────────`	`────────`
	40,789	16,964
	`────────`	`────────`
Governance costs
Accountancy fees	480	360
	`────`	`────`
	`────────`	`────────`
Total expenditure	41,269	17,324
	`════════`	`════════`
	`────────`	`────────`
Net income	18,967	17,193
	`════════`	`════════`