Charity registration number.. 236141 Women's Cancer Detection Society Annual Report and Financial Statements for the Year Ended 31 March 2021
Women's Cancer Detection Society Contents Reference and Adminislralive Dètails Trustees, Report 2to5 Independent Audiiors, Report 6t08 Statement of Flnancial A¢tivities 91010 Balance Sheet 11 Notes to the Financial Statements 121021
Women's Cancer Detection Society Reference and Administrative Details Trustees P Magnay W N Picken Lord Principal Offlce 8 St Ma$ Green Whickham Newcastle upon Tyne NE16 4DN Charlty Reglstration Number 236141 Solicilors Thomas Magnay & Co. LLP 8 St MaS Green Whickham New¢astle upon Tyne NE16 4DN Bankers Santander UK p Bootle Merseyside L30 4GB Lloyds Bank pl 32 Gosforth Centre Gosforth Newcastle upon Tyn8 NE3 1JZ Virgin Money plc Jubilee House Gosforth Newcaslle upon Tyne NE3 4PL Auditor MHA Tait Walker Chartered accountant & statutory auditor Bulman Hous8 Regent Centre Gosforth Newcastl& upon Tyne NE3 3LS
Women's Cancer Detectlon Society Trustees. Report The trustees present the annual report together with the financial statements of the charfty for the year ended 31 MarGh 2021. Trust99$ P Magnay S N Hedley (resigned 16 January 20211 W N Picken Lord struclure. govèrnanco and management Organlsational structure Women's Cancer Detection Society, which was ft)unded under a tnjst deed dated 8th April 1964 and last amended on 1st August 1966. is a registered charity with a registered charity certificate number.. 236141. Objèctlves and acllvltles Objects and alms Th8 aims and objectives of the charity have remained unchanged and have been implemented throughout the year under vIeW. The charlty supports the treatment of patients and research into breast cancer. The charity athieves these aims by assisting with financing the purchase of essential equipment which cannot be funded by the National Health Service {NHS}. In addition the charity provides funds to support education about breast Cancer in the community and maintains a specialised breast cancer library. Fundralslng disclosurg$ The charity is required to report how il deals th fundraising from the public. The charity does not use a professional fundraiser or commercial particlpator to raise funds. Any monies raised direct from the publi follows all guidelines sel out by the Charty Commission and UK law in every r8spect. We respect the prfvacy and contact preferen$ of all public donors. Public beneflt The objectives and activities are listed above. 11 can be cl8aTly demonstrated that these have b9en achieved. The ¢harity ha$ continued to encnurage and fijnd research into breast cancer. The charity has supported the NHS with speclfic equipment, which coukl not be funded by other means. The Gharity has provided material support for patients at the Queen Elizabeth Hospltal. In the GOLFrse of itg widespread appeal and collection of funds, the charlty has educated large numbers of the general public abc%rt breast cancer. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Chaflty Commlssion for England and Wales.
Women's Cancer Detection Society Trustees. Report Achievements and perft>rman¢e The Charity has like all other corporale and similar bodies had lo wllhsland Ihe consequences of Covid-19 on its operation and accommodate the inevitable impa¢t upon its finances. Th8 resignation for personal reasons of tJYoTrustees in December 2020 and January 2021 was duly recorded. Notwithstanding these factors the Charity has managed to meet its aims of providing real and tsngible help to the radlology departm8nt at the Queen Elizabeth Hospital Gateshead by underwriting the purchase of specialist equipment which in general cannot be funded by the Natlonal Health Sorvice {NHS) and in meeting the costs of assoclated research projects. Th8 continue¢J finanelal viability of the Charity has been signrficantly helped by receipt of a generous legacy and its day-to-day administrati()n has been manage¢J in very diffiujlt circumstances by its Secretarylmanager Kathryn Jobes and its Treasurer Caroline Field despite the constralnts of lockdown and social distancing. The demands made upon the Cllnical Director and her stsff both al the Queen Elizabeth Hospital and Newcasue University during the pandemic have been great and Ihe Charity is pleased to unreserved acknowledge and express ils sincere thanks for her and their dedication and respedive expertise. Voluntsry fundraising usualty undertaken so enlhusiaslically by the Charitys friends and supporters has necessarily been restricted during the past year but their continued interest remains as strong as ever and, of course, very much appreciated. Finan¢lal review The results of the year give a report surplus of £232,739 {2020.' £11.620 deficit). Total reserves carried forward are £332,077. all of which are unrestricted. Key Management Personnel The day lo day management of the charity is delegaled to a Committee of Management which includes the trustees and is chaired by Mr P Magnay. The non-trustee rnembgrs of the Committee of Managemenl during thg year were as follow.. Mr P Magnay. Chaimian & Trustee Mrs C Field, Hon treasurer Mr N Picken, Trustee Mr S Hodley, Trust8e Mrs L Ord. Trustee Dr J Potterton, Consultant radiologist Mrs K Jobes, Finance secretary Mrs J Baines. Committee member Dr L G Lunt, Committee member Mrs A Ryder, Vice chairman & committee member Mrs A Brown, Cornmittee member Mrs M Humphrey, Committee member Mrs S Bheny. Committee member The charity is managed by voluntary workers and trustees and currently has one part-time paid empbyee.
Women's Cancer Detection Society Trustees. Report Pollcy on r•serves The calculation of free reserves is based on the definition included in the charity slatement of recommended practi ISORPI, which provides recommendations for accounting and reporttng for harilies. The trustees have examined the requirements of the charity to hold free reserves - Ihose rgserves not invested in tangible fixed assets, excluding long temi liabilities, or designated for a particular purpose. It is the policy of the charity lo maintain unrestricted funds of the charity at a level which equates lo approximately e1ve months unrestricted expenditure, which would equate to holding belween £30,000 to £60,000 in free reseN8s. This provides sufficient fvnds to govem managemenl. administration and support costs and to respond to applications for grants as and when they are submitted. At the year end. free reserves wgr8 £331,484 (2020- £98,670>. an increase of £232,814 in thè year. Since the charity is a grant making body, the Irusle8s can vary the grants awarded a(ordinglY and maintsin reserves io enable the charity to respond to requests for help. Golng concèrn The charity relies solety upon donations from Ihe public to achieve their objections of fvnding the purchase of equipment which the NHS could not afford. These donations are unpredictable and can vary greauy from year lo year. The charity does not commit to any purchases in advanc8 of receiving the relevant funds. The charity also receives requests to fund research proje¢ts. Again these are only approved when there a sufficient funds available. The trustees are aware of the funding requirements of the charity and as such are aware that they have to retain suflicient reserves Io Gover their costs for the foreseeable future. The Tnjstees have considered Ihe resources available. taking into 8ccount reasonable possibl8 Changes in performan¢e and the potential impact on the level of donations receiv8é arising as a result of COVID-19. Given the level uf reserves and cash hekl, and the ability lo reduce costs accordingly. the trustees consider that there are no material uncertalnlies about the charities ability to continue as a going concem. Rlsk management The trustees have assessgd the major risks to which the charty is exposed. in particular those r01ating to the operations and finances of the charity, and are sab'$fled that systems are in place to mitigate exposure to the major risks.
Women's Cancer Detection Society Trustees. Report Statement of Trustegs. Responsibillties The trustees are responsib18 for proparing the tnjstees. report and the financial statements in accordance with the United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustÈes lo pr8pare financial statements for each financial year which give a true and lair view of the state of affairs of the charity and of the incoming resources 2nd application of r8sourcgs of the charity for that period. In preparfng these financial statements, the trusla6S 8r8 required to.. sel8d suitablo accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent- stale whelher applicable accounting standards have been followed, subi8ct to any material departures (Jisclosed and explained in the financial statements,. and prepare the financial statements on the golng concem basis unless it is inappropriate to presume that the charity will continue in businesg. The trustees are responsible for keeping proper accounting records that dlsclose with reasonable accuracy at any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Charities Act 2011. the applicable Charities (Accounts arKI Reports} Regulations. and the provisions of the constitution. Th8 trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable step$ for the prevention and detection of fraud and other irregularities. Reappolntment of auditor A resolution to re-appoint MHA Tait Walker as auditor for the ensulng year wlll b8 proposed at Ihe annual general meeting. The annual report was approved by the trustees of the charity on by.. P Magnay Trustee
Women's Cancer Detection Soclety Independent Auditor's Report to the Members of Women's Cancer Detection Society Opinlon We have audited the financial statements of Women's C8ncer Detection Society {the 'chartly'l for the year ended 31 March 2021, which comprise the Statement of Financial Activities, Balance Sheet, and Notes 10 Ihe Financial Statements, including a summary of significant accounting policies. The financial reporting fraMork that has been appli8d in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financi81 R8porting Standard applicable in the UK and Republic of Ireland, and applicable law (Unlted Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 Inarch 2021 and of its Incoming sources and application of resources, including its income 2nd expenditure for the year then ended., have been properly prepared in accordance with United Kingdom Generally AG¢epled Accounting Practice,. and have been prepared in accordance with the requirements of the Charits'es Act 2011. Basis for oplnlon We conducted our audit in a¢wrdance with Intemalional Standards on Auditing IUK) (ISAS (UKI) and applicable law. Our responsbililies under those stsndards are further described in the Audilorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordan wfth the ethical requirements that are relevanl to our audit of the financlal statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufflclenl and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concern In auditlng the financial slatemenls. we have concluded thal the trustees, use of the golng concem basis of accounting in the preparation of the financial slatementg is appropriate. Based on the work w8 have perfomied, we have not Identrfied any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable companrfs ability to continue as a going concem for a period of at least tsv8lve months Irom when the financial stataments arg aulhorisad for issue. Our responsibllltles and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Women's Cancer Detection Society Independent Auditor's Report to the Members of Women's Cancer Detection Society Oth•r information The trustees are responsible for the other Infomiation. The other infomiation comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and. except to the extenl othe159 explicitly statgd in our report. we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statemgnts, our responsibilty is to read the other information and, in doing so, consider wheth6r the other informalion is materially inconsistent with th9 financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material rnisstatements, we are required lo detemiine whether there is a material misstatement in the financial statements or 8 material misstatement of tho other information. If, based on the work we have perfom)ed, we conclude that there is a material misstatement of this other infom)ation, we are required to report thal fact. We have nothing to report in this regard. Matters on which we are r8qulred to report by exception In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit. We have not identified material misstatements in the Trustees, Report. We have nothing to report in respe¢t of the following matters where the Charities Act 2011 requires us to report lo you if. in our opinion: adequate accounting records have not been kept, or turnS adequate for our audit have nol been reiVed from branches not Vi51ted by us,. or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of trustees remuneration specified by law are not made. or W8 have not received all the information and explanations we require for our audit. Responslbllities of trustees As explained more fully in the Statement of Trustees. Reswnsibilities (set out on page 51, the twstees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such in18rnal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material mi5ststemenl, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability lo continuo as a going concem, disclosing. as applicable, mallers related to going concern and using the going concem basi5 of accounting unless the Iruslees either intend to liquidat8 the charity or to ¢&ase operalions. or havg no realistic altemative bul lo do so. Auditor's responsibillties for the audii of the financlal stalomgnts Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material mis51alement, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assuran is a high level of assuran¢e, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements Gan arise from fraud or error and are considered material if, individually or in the aggreg2te. Ihey could reasonabty be expected to influence the economic decisions of users taken on th8 basis of these financial statements.
Women's Cancer Detection Soclety Independent Auditorfs Report to the Members of Women's Cancer Detection Society Irregularities. including fraud, are instances of non-compliance wth laws and regulations. We design procedur8s in Ilne with our responsSbilittes, outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our audrt procedures are capable of detects'ng irregularities, Including fraud, is detailed bekivr. enquiries with director5 about any known or suspected instances of non-compliance wilh laws and regulations and fraud,. and reviewing board minutes., and reviewng journal tr8nsaclions. Because of the field in which the dient operates. we identffsed the following areas a5 Ihose most likely to have 8 material impact on the financial statements.. compliance wtth the Charities Act. O¥ng to the inherent limitations of an audtt. there Is an unavoidaDie nsK inai some material misstatements in the financial statements may not be deteded, even though the audit is properly planned and performed in accordan¢e with the ISAS IUKI. For instance, the further removed non-compliance is from the events and transactions in the financial statements. the less likely the auditor is to become aware of it or recognise the non-compliance. A further description of our responsibilities for the audit of tt7e finanGial statements is located on the Financlal Reporting Council's website at www.frc.ory.ukJauditorsresponsibililies. This descriptlon fonns part of our audilorfs report. Use of our rgPOrt This report is made solety to the charity tnjstees. as a body. in accordance wth section 144 of the Charities AGt 2011 and regulalions made under section 154 of that Act. Our work has been undertaken so thal we might stale to the trustees those matters we are required to state to trustees in an auditors, report and for no other purpose. To the fullest extent permitled by law. we do not accept or assume responsibility lo anyone other than the chaTrty and ils Irustees as a body, for our audit work, for this report, or for th8 opinions we have formed. Simon Brown BA ACA DChA (Senior Slalutory Audltor) For and on behalf of MHA Tait Walker Chartered Accountants Slalulory Auditor Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS MHA Tait Walker is a Irading name of Tail Walker LLP.
Women's Cancer Detection Society ststement of Financial Actlvities for the Year Ended 31 March 2021 Unrestricted funds Total 2021 Total 2020 Nole Income and Endowment¥ from: Donations and legacies Investment income 259,749 305 259,749 305 45,480 715 Totsl Income 260,054 260.054 46,195 Expenditure on: Raising funds Charitable activities (30) 127,285) (301 27,285 {374) 57,431 } Total Expenditure Net movement in funds 27.315 27,315 57,805 232.739 232,739 (11.610) Reconclliatlon of funds Total funds brought forward Total funds carried ffOard 99.338 99,338 110,948 99,338 15 332.077 332,077 All of the charity's activities derive from ¢ontinuing operations during the above tmo periods.
Women's Cancer Detection Society Statement of Flnancial Activities for the Year Ended 31 March 2021 Unrestri¢ted Total funds 2020 Note Income and Endowments from: Donations and legacies Inveslment income 45.480 715 45,480 715 Totsl income 46,195 46,195 Exp•ndlture on: Raising funds Charitable activities {374} 57,431 13741 157,4311 57,805 Total expenditure Net movement in funds 57,805 (11.610} (11.6101 Rèconclliatlon of funds Total funds brought loard Total funds carried forwar(1 110,948 110.948 15 99,338 99,338 10
Women's Cancer Detection Society (Registration number: 236141) Balance Sheet as at 31 March 2021 2021 2020 Noto Fixed assets Tangible assets 12 419 Current assets Debtors Cash at bank and in hand 13 214,142 120.657 2,471 128.869 334.799 131.340 Creditors: Amounts falllng due withln ono year 14 13.141 32,496 Net currènt assets 331,658 98.844 Nel assets 332,077 99,338 Funds of the charity: Unreslricted income funds Unrestricted funds 332.077 99.338 Total funds 15 332,077 99,338 The fin ncial statement$ on page$ 9 10 21 were approved by the trustees, and authorised for issue on !.JA. and signed on their behalf by: P Magnay Trustee
Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2021 1 Accountlng pollcles statgment of compliance The financial statements have been prepared in accordance wf(h Accounting and Reporting by Charities: Statement of Recommended Practic8 applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeetive 1 January 20191 (Charities SORP {FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Charities Act 2011. Basis of prnparation Women's Canr Detection Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or tr8nsaction value unless otherwise stated in the relevant accounting policy notes. The functional Gurrency is slerting. Ex8mption from preparlng a cash flow statement The charity opted to adopt Bulletin 1 published on 2 February 2016 2nd have therefore not included a cash flow ststemenl in these financial statements. Golng ¢on¢em The charity relies solely upon donations from the publi¢ lo achieve their oblections of funding the purchase of equipment which the NHS could not afford. These donations are unpredictsble and can vary greatly from year to year. The charity does not Commst lo any purchases in advance of receiving the relevant funds. The charity also receives requests to fund research projects. Again these are onty approved when there are sufficient funds available. The trustees are aware of the lunding requirements of the charity and as such are aware that they have to retain sufficient reserves lo over their costs for the foreseeable future. 12
Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2021 1 Ac¢ountlng policies (conlinued) Estlmatlon uncertainty and Judgements The preparation of the financial statements requires management lo make judgements, estimatos and assumptions that affect the amounts reported. Management have provided depreciation, pr8paymenls, accruals and other cut-off adjustments. Whilst management believe that these estimates and judgements are accurate. there is every likelihood that they will not be exact. These estimales and judgements are continually reviewed and are based on experience and other factors, including expeclatsons of future events that are believed to be reasonable under the cirGumstances. A legacy was notified lo the the Gharity before the year end and as a result has been included in income 8nd debtors using the infomiation available at the time the charfty accounts were approved. Income and gndowmgnt$ Voluntary income induding donations. gifts, legacies and grants that provide core funding or are of a general nalure is recognised when the charity has enlilement lo the income. il is probabte that the income will be receiveij and the amount can be measured with sufficient reliability. Donatlons and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Expenditure All expenditure is recognised once there is a legal or constnjctive obligatTron to that expenditure. il is probable settlement is required 8nd the amount can be measured reliably. Expenditure agreed over multiple periods is recognised upon receipt of an invoic9 for the expenditure. AJI costs are allocated to th applicable expenditure heading that aggregate similar costs to that category. Where costs cannol be direcdy allributed to particular headings they have been allocated on a basis consistent wth the use of r8sources, with c8ntral staff costs allated on the basis of time spenl, and depreciation Charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raising funds These are costs incurred in attracting voluntary ino)me. the management of investments and those incurred in trading activities that raise funds. Charltable activitles Charitable expenditure comprises those eosts inCued by the charkty in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 13
Women's Cancer Detection Society Notes to the FinanGial Statements for the Year Ended 31 March 2021 1 Accounting pollcles (¢ontlnugd) Support G08ts Support costs include central functions and have been allocated to activity cost categories on a basis consistent wrth the use of resources, lor example. allocating property costs by floor areas, OT per capila. staff costs by the time sp8nl and other costs by their usage. Governance Costs These include the costs attributable to the charity's compliance with constilulional and slalutory requir8menls. including audit. stra18gic management and trustees, meetings and reimbursed expenses. Taxation The charity Is consldered to pass the tesls set out in Paragraph 1 Sched¥Jle 6 of the Flnance Ad 2010 and theref¢)re il meets the definition of a charitable company for UK cofj)oration tax purposes. Accordingly. the oharily is potentially exempt from taxation in respect of income or r2pitsl gains received within categories covered by Chapler 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Aci 1992, to the extent that such income or gains are applied exclusively to charitsble purposes. Tanglble flxed assets Individual fixed assets are initially recorded at Go$t. less any subsequent accumulated depre¢iallon and subsequent accumulated impairment losse$. Depreclation and amortisatlon Depreciation is provided on tsngible fixed assets so as lo write off the cost or valuation. less any estimated residual value, over their expected useful economi¢ lrfe as folbws.. Depreclatlon method and rat• 100/ts straight line Asset class Furniture and equipment Impalrment of flxed assets A review for indicators of impaimient is Carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Wh8r8 the cairying value ex¢e8ds the recoverablg amount, the asset is impaired accordingly. Prior impainnents are also reviewed for possible rev8r5al at each reporting date. Trade debtOT$ Trade and other debtors are recognised inttially al the Iransacllon price. Prepayments are valued al the amount prepaid net of any trade discounts due. Cash and Gash oqulvalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-temi highly liquid investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of change in value. 14
Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2021 1 Accounting pollclos (Gontlnugd) Trade crodltors Creditors and provislons are recognisgd where the ch8rity has a present obligation rèsulting from a past event Ihat will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured reliably. Creditors and provisions are normally recognised at their settlemenl amount after allowing for any trade discounts due. Fund $tructL¢re Unrestricted ir)come fvnds 8re general funds that are available for use al the trustees, discrelbon in fijrtherance of the obje¢tives of Ihe charty. 2 Income from donatlons and legacios Unrgstrictod funds Total 2021 Total 2020 General Donations and legaryes., Legacies Donations and grants 239.016 20,733 239,016 20,733 45.480 259,749 259,749 45.480 3 Investment Incomo Unrestricted funds Total 2021 Total 2020 General Intorest receivable and similar income.. Interest receivable on bank deposits 305 305 715 15
Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2021 4 Expendlture on raising funds a) Costs of generating donatlons and legacios Unrestricted funds Total 2021 Total 2020 General Fundraising expenses 30 30 374 5 Expendfture on charitable acllvities Unrestri¢tod funds Total 2021 Total 2020 General Provision of charitable services Govemance and support Costs 24,525 2.760 24.525 2,760 27,28S 54,731 2,700 27,285 57,431 Activity undertaken dlrectly Grant funding of activlty Total 2021 Total 2020 Provislon of charitable services Govemance costs 19.619 4,906 2,760 7,666 24,525 2,760 27,285 54,731 2,700 19,619 57,431 £24.525 {2020 - £57.4311 of the above exp8nditure was atlribulable lo unrestricted funds and £Nil12020- £Nil) to restricted funds. In addition to the expenditure analysed above, there are also governance costs of £2,760 {2020 - £2,700) which relate directly to charllable activities. See note 6 for further details. 18
Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2021 6 Analy$i$ of govemance and support costs Support costs allocated to charitsble actlvllles Governance cost¥ Support costs Totsl 2021 Totsl 2020 Stsff cosls General office Depreciation Audit fee 4,496 395 15 4,496 395 15 2,760 4,462 569 15 2,700 7,746 2,760 2.760 4,906 Govemance costs Unrostrlded funds Total 2021 Total 2020 General Audit fees Audit of the financial statements 2.760 2.760 2,700 2.760 2.760 2.700 7 Nel inGomingloulgoing re$ourcgs Net incornintyloulgoingl resources for the year indude- 2021 2020 Audit f&es Depreclalion of fixed assets 2.760 75 2.700 75 8 Trustgès remuneration and expenses No trustees, nor any petsons connected wblh them. have received any remuneration from Ihe charity during the year. 17
Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2021 9 Staff costs The aggregate payroll cosls were as follows: 2021 2020 staff costs during the year w8r•: Wages and salarfes Pension ¢osts 22,000 479 21,833 478 22,479 22,311 The monthly average number of persons linduding senior management team) employed by the charity during the year expressed as full time equivalents was as follows.. 2021 No 2020 Employees No employee received emoluments of more than £60.000 during the year 10 Auditors. remuneration 2021 2020 Audit of the financial statements 2.760 2,700 11 Taxation The charity is a registered charity and is therafore exempt from taxation. 18
Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2021 12 Tangible flxed assets Furnlturo and equipment Total Cost Al 1 April 2020 Al 31 March 2021 4,239 4,239 4,239 4.239 Depr•¢latlon Al 1 April 2020 Charge for the year At 31 March 2021 3,745 75 3.745 75 3,820 3,820 Net book value At 31 March 2021 419 419 At 31 March 2020 494 494 13 Debtgrs 2021 2020 Prepayments Accrued incom8 2,475 211,667 214,142 2,454 17 2,471 14 Creditors: amounts falling due withln onè year 2021 2020 Other laxalion and social security Accruals 288 2,853 32.496 3,141 32.496 19
Women's Cancer Detectlon Society Notes to the Financial Statements for the Year Ended 31 March 2021 15 Funds Balance at 31 March 2021 Balanc8 at 1 April 2020 Incomlng resources Resources expended Unrestrlcted funds G•neral General Funds 99,164 260.054 {27,3151 331.903 Desiqna¢ed Designated Fund - Scarves and wigs 174 174 Total fvnds 99,338 260,054 27,3151 332.077 The specific purposes for which the funds are lo be applied are as follows.. Unr8Stricled funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designaled funds. where the tnjstees, at their discretion. have created a fund for a specific purpose. The basis for calculating 'tree reserves, are after alkjwing for all designated funds, fixed assels 8nd other non-current assets and liabilities. 20
Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2021 16 Analy$ls of nel assets between funds Unrestricted funds General Total funds Tangible fixed assets CuTr&nl assets Current liabilities 419 334,799 (3.141 332.077 419 334.799 13,141 332.077 Total net assets Unrnstrlcted funds Genoral Totsl funds Tangible fixed assets Current assets Current liabilities 494 131,340 32,496 494 131,340 32,496 Total nel assets 99,338 99,338 17 Analysis of net funds At 31 March 2021 At 1 Aprll 2020 Cash flow Cash al bank and in hand 128,869 {8,212) 120,657 Net debt 128.869 {8.212) 120,657 At 31 March 2020 At l Aprll 2019 Cash flow Cash at bank and in hand 145,181 (16,3121 128,869 Net debt 145,181 (16,3121 128.869 18 Rèlated party transactions There were no related party transacts'ons in the year. 21