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2025-03-31-accounts

CHILDHOOD EYE CANCER TRUST

Reference and Administrative Details for the Year Ended 31 March 2025

TRUSTEES

lan Ellington - Chairman Gemma Boggs - Treasurer Elizabeth Coleman Alexandra Brebbia Andrea Bonzano Matthew Holt Rob Downes Damian Yeo (resigned 08/03/2025) Alexis Michelle Boothroyd Ainee Ward Patrick Tonks Lisa Brown (resigned 24/06/2024)

COMPANY SECRETARY

Rose-Marie Sexton

REGISTERED OFFICE

The Royal London Hospital, Whitechapel Road, London, E11FR

REGISTERED COMPANY NUMBER

02143917 (England and Wales)

REGISTERED CHARITY NUMBER

327493

INDEPENDENT AUDITORS

Knox Cropper LLP, Chartered Accountants and Statutory Auditors, 65 Leadenhall Street, London, EC3A2AD

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

OBJECTIVES AND ACTIVITIES

Objects of the Charity

The Objects of the Charity are to promote the relief of children with Retinoblastoma and to provide ongoing support for those affected.

This means the Childhood Eye Cancer Trust is dedicated to helping anyone affected by retinoblastoma (Rb), a type of eye cancer that affects babies and young children, mainly under the age of six. We have been supporting families since 1987.

Around one child a week is diagnosed with Rb in the UK or 50 a year. It accounts for 3% of childhood cancers in the UK and 10% of cancers in babies under one ~~.~~ Around 45% of cases are heritable and this carries with it an increased risk of developing tumours in other parts of the body in later life ~~.~~

The Charity was originally founded to provide support and information to those affected by Rb ~~.~~ In 1994 we merged with another charity that was funding research projects specifically related to Rb, and in 2004 we changed our name to the Childhood Eye Cancer Trust ~~.~~ As we grew, so did our aims and objectives and we began to run campaigns aimed at raising awareness among health professionals and the public in order to achieve the earliest possible diagnosis for children affected ~~.~~

Our aims are to:

Objectives, Strategies for Achievement and Public Benefit

During the period of this report, we have continued to deliver against our three core goals of support, research, and awareness.

The Trustees annually review the core goals and have reaffirmed that these remain the charitable focus ~~.~~

The Trustees are aware of the public benefit guidance published by the Charity Commission ~~.~~ We have considered the objectives of the Charity and have given regard to how these objectives, and the associated activities meet the public benefit criteria of advancing health, saving lives and the relief of those in need because of ill health.

We are the only UK-wide charity providing support to people affected by Rb and we believe that they benefit from our services in the following ways:

Main Objectives

Support: To ensure that everyone affected by Rb in the UK has access to support and information according to their need ~~.~~

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Our team provides signposting to organisations for financial grants, benefits advice, therapeutic and psychological support, visual impairment support, holidays, travel expenses, white goods, and other items.

Support Workers also assist with applications for Blue Badges, Disability Living Allowance and Carer’s Allowance, as well as supporting families with housing applications ~~.~~

The support team collaborates with the wider CHECT team with stories from members for CHECT publications, information leaflets and social media ~~.~~

Awareness - healthcare professionals: To save lives and minimise the impact of visual impairment by ensuring healthcare professionals are aware and _ know about Rb and its symptoms, listen to concerned parents and make urgent referrals where necessary ~~.~~

Awareness- public: To increase awareness of Rb and its signs and symptoms amongst parents, guardians and carers to promote the seeking of medical advice as soon as possible.

Research: Proactively engaging in the advancement of knowledge of Rb, its treatment and its impact through the awarding of grants to groups or individuals who wish to pursue research projects or audits to advance knowledge of Rb and related issues ~~.~~

The SAC is made up of experts from research and Rb-related fields ~~.~~ We also have three lay members representing families and the adult Rb community, and a CHECT Trustee and staff in attendance.

The committee evaluates the validity and appropriateness of the proposals using an agreed scoring matrix, seeking expert review for large projects, before making recommendations to the Board for funding ~~.~~ Grant recipients are required to provide six-monthly progress reports and present a final report to the SAC and Board on the conclusion of the project before disseminating the findings and learning through presentations and publications ~~.~~

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Support

Whilst one of our core priorities is the delivery of support to the parents and carers of children affected by Rb, we extend the provision to encompass anyone affected, including teenagers whose unique needs are very different to those of a young child or baby, and adults, many of whom are living with the late effects of the treatment they received for Rb as a child ~~.~~ Membership of CHECT is open to anyone affected by retinoblastoma (as well as their friends and family), supporters of CHECT and health professionals ~~.~~ We do not charge a membership fee ~~.~~

In 2024/25, 100% of families were offered support following a diagnosis of Rb in the UK. As well as face to face, email, and telephone, we continue to use virtual platforms to support our members.

There has been an increase in the number of face-to-face sessions delivered with over 1,440 sessions delivered across both treatment hospitals at inpatient and outpatient clinics ~~.~~

We record and monitor support interactions so that we ensure the service is meeting the needs of those affected by Rb as best it can ~~.~~

Face to face and remote support

The main areas that people sought support from CHECT in 2024/25 included:

*There are an increasing number of families with housing concerns and homelessness, including a rise in the numbers of those coming from abroad to seek treatment for their child ~~.~~

We also continue to receive a small number of enquiries from non-members. These mainly consist of international patients requesting advice as well as UK based parents, guardians or carers who have symptom concerns in their child.

Social media support

Social media is a vital source of support resources and information, with both members and non-members contacting us. We also raise awareness utilising all social media channels, including Facebook, Instagram, X, LinkedIn and TikTok ~~.~~ As well as our main public-facing Facebook page, we have two closed groups for members which are for parents of children with Rb and adults who have had Rb, both of which have seen increases in membership in the period ~~.~~

Financial Support

In 2024/25 we provided 77 CHECT support grants totaling just over £11,000 to families and individuals to help with the costs associated with an Rb diagnosis and ongoing treatment - for example travel to and from hospital, or helping to buy some specialist equipment for those with a visual impairment ~~.~~

The demand for support grants continues to increase and our team continues to work in partnership with other

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

organisations to offer as much financial support as possible, although we have seen many other charitable organisations having to reduce or stop this form of financial support.

Support Events

In 2024/25, we organised and held three face-to-face Family Days in Cardiff, Leicester and London. These included the presentation of our CHECT Champions award to some incredibly brave and deserving children ~~.~~

We also attended a CHECT-funded research day for teenagers and young adults in Birmingham, and hospital-organised events were also attended by our support team.

The support service hosted an online ‘tea and chat’ for grandparents and an online Christmas Meet-Up for teenagers and young adults. These virtual events provided opportunities for peer-to-peer support.

We also worked jointly with the oncology consultants at Birmingham Women’s & Children’s Hospital and Great Ormond Street Hospital to host an ‘After Treatment, What’s Next?’ online session for parents ~~.~~ Thank you to Dr Cat Duncan and Dr Helen Jenkinson for their participation ~~.~~

Pip the Penguin

Pip (our enucleation support toy) continues to be very popular, with 15 more this year given to children who have lost an eye as part of their treatment. Pip is used as a support tool for families and clinicians to normalise and explain the enucleation process ~~.~~

Teenage and Young Adult (TYA) Support

TYAwho had Rb as childrencan face specific challenges around self-esteem ~~.~~ We provide specialist support to meet need and facilitate invaluable peer support ~~.~~

We have a specific website and Instagram channel for TYAs, where they can contribute stories, videos and information appropriate to their audience. We also have a closed WhatsApp group where they can chat to each other ~~.~~

Adults (Beyond Rb)

For some people, the effects of Rb are lifelong ~~.~~ We continue to respond to the needs of adults who were affected by Rb as children.

We have a specific Beyond Rb group, the membership of which has grown via a closed Facebook group and a dedicated WhatsApp Group. We also provide information on the specific issues faced by adults who had retinoblastoma in childhood.

Partnerships

Collaboration and partnership development is a vital activity in the enhancement of our support provision.

Both support workers work very closely with the Eye Clinic Liaison Officers (ECLOs) based in each specialist centre and who offer advice, information and resources for children living with a visual impairment ~~.~~ In Birmingham Women’s & Children’s Hospital this service is provided by the RNIB, and in the Royal London Hospital this service is provided by Guide Dogs for the Blind.

Ongoing partnership continues with immense gratitude via organisations such as Box4Kids, the Ellen McArthur Trust, the Free Kicks Foundation, the Gavin Glynn Foundation, LATCH Welsh Children’s Cancer Charity, Lennox Children’s Cancer Fund, Miracles the Charity, Molly Ollys Wishes and Young Lives vs Cancer ~~.~~

Feedback From Those Supported

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

“| cannot express my gratitude enough for CHECT and for my CHECT support worker. The support from this team has been incredibly helpful during the most challenging time of my life ~~.~~ Every time we visit, our support worker is there to check on us and provide the most incredible emotional support ~~.~~ We always receive messages and emails from them to check in on us and see how we are doing and if we need any support. We are truly grateful for CHECT and the amazing work they are doing with families like mine ~~.”~~

“Our Childhood Eye Cancer Trust Support Worker has been an amazing support ~~.~~ She wrote an employment support letter explaining how retinoblastoma is rare and a very complicated cancer which is hard to predict, hence the regular monitoring and treatments of children under anaesthetic ~~.~~ Each child has their own treatment pathway which is dictated from appointment to appointment. This can be very difficult for families and future planning — getting back to work can require some flexibility and understanding of this complexity. This really helped Sarah to feel less guilty about the lengthy absence and lack of clarity she was able to provide to her employer ~~.~~ She also supported Sarah emotionally, with chats in person when Thomas had examinations under anaesthetic, but also with telephone calls in between ~~.~~ The guides, resources and real-life stories of families affected by retinoblastoma which are available through CHECT continue to be an invaluable source of information for us ~~.”~~

“CHECT has been amazing ~~.~~ Our CHECT support worker, especially, was always there playing with Esmae, making her feel comfortable at the hospital, and also always there for her dad and me ~~.~~ She would always ask how we were and if there was anything she could do to help us. She did a lot for us, and we couldn't thank her enough. She also helped me through a tough time with work as they terminated my contract for being off with Esmae.”

“The Childhood Eye Cancer Trust helped us with financial issues, support and connecting us with other parents of retinoblastoma patients ~~.~~ The Facebook group has been so helpful to ask other parents questions, and our support worker is always just a message away for us ~~.~~ | can’t thank her enough for her support.”

Members’ Survey

In September 2024 a survey was distributed to 1,863 CHECT members ~~.~~ We achieved an 11% response rate, of which 69% was from parents, and 22% from adults.

Areas of support most members rated as ‘extremely valuable’ were diagnosis and genetics info, face-to-face support and emotional support ~~.~~

81% said CHECT support had reduced feelings of loneliness and isolation.

Awareness

Rb is a rare disease which means that most people are not aware of it ~~.~~ Sadly, this can lead to a delay in a diagnosis being made and, because Rb is a fast-growing cancer, quick access to treatment can be vital to save a child's eyes, sight and life.

Raising awareness of Rb among both healthcare professionals and the public is therefore important in helping to drive early diagnosis and as such remains a key part of our work.

Pathways to Diagnosis

In 2012, as part of its aim to reduce the delays in diagnosis of retinoblastoma experienced by some families in the UK, CHECT began to collect information from parents called 'Pathways to Diagnosis’.

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

This information is gathered by support workers during the course of their conversations with families, and focuses on whether the families had any prior awareness of retinoblastoma; the signs they noticed in their child's eyes that prompted them to seek help; and the actions taken by the healthcare professionals they consulted ~~.~~

It is apparent that the range of experience is varied: from families who were referred to one of the two specialist Rb centres in the UK within days of noticing their child's symptoms; to families who spent over six months and numerous visits to various healthcare professionals before anyone recognised the significance of what they were reporting or carried out the appropriate tests and made appropriate referrals ~~.~~

Recording these experiences in a quantitative way allowed CHECT to refine messages and information to address those areas where it was most needed: not only to alert parents of young children, but also GPs, health visitors and opticians to the main signs and symptoms of Rb, and the need for urgent examination and onward referral ~~.~~

In 2024 the total number of pathways collected was 38, and we reviewed these against the ten-year average of reported figures.

A white glow in the eye remains the most common symptom overall ~~.~~ In 2024 more than the 10-year average noticed a white glow in the child’s eye, and slightly more than average noticed it in a photograph ~~.~~ This is significant because the glow is likely to be noticeable earlier in a photo than with the naked eye ~~.~~ A new squint is still the second-most important symptom, but slightly fewer families reported this as a symptom in 2024 than in other years.

There was no change in that GPs were the first port of call for concerned families (55%), followed by opticians (16%) and then health visitors (11%) ~~.~~

In 2024 rates of urgent referrals were up amongst GPs and opticians who examined a child with retinoblastoma (54% and 75% respectively against a 10-year average of 47% and 66%)

Encouragingly, in 2024 61% of children were referred to their local ophthalmology department within the recommended two weeks of seeing a healthcare professional. Although this was significantly better than the ten-year average of 53%, it was down on the last two record years when over 70% were referred within this urgent two-week window.

Although Pathways to Diagnosis is designed to be a snapshot, or an indicator of trends in diagnosis in the UK, it is a key part of the resources we use to help CHECT achieve its aim of raising awareness of Rb in order to aid earlier diagnosis ~~.~~

Public awareness

It's often parents or carers who spot the signs of Rb, whether that's a white eye seen in a family photo, a squint, or another symptom. Public awareness is therefore an important area of our work to help ensure a swift diagnosis ~~.~~ We use traditional and digital media to reach parents and other members of the public and raise awareness of Rb.

Media:

Previous research carried out by, or on behalf of, CHECT has shown that many people first hear about Rb after reading an article ~~.~~ We created press releases centering around prominent events of the year, including Rare Disease Day, World Retinoblastoma Awareness Week, Childhood Cancer Awareness Month and Christmas. We also utilise a freelance regional journalist who works throughout the UK to raise awareness of the stories of our CHECT Champions. During the reporting period we received over 111 mentions in the media, giving 264 million people the opportunity to see or hear across all media outlets ~~.~~ Coverage included the BBC and ITV TV, radio, and digital, various national newspapers across the UK as well as coverage around the world. In 2024, we were also featured on BBC’s A Night of TV for Children in Need, which had 3 ~~.~~ 7 million views ~~.~~ In addition to this, we were mentioned in Olivia Deane’s book, ‘My New Normal’.

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

Digital:

We continue to adapt the CHECT website to ensure that it is easy to navigate and contains relevant and useful information to visitors, adding in the ability to directly buy items from the website and refreshing the website with a new look and updated material. The most visited pages remain our white eye and signs and symptoms and ‘what causes retinoblastoma’ pages. Our website hits reached over 111,000 people ~~.~~ Time spent on the website was at the highest ever level — indicating that awareness of CHECT’s work and website has increased ~~.~~

Social Media:

Social media is a key tool to raise awareness of Rb ~~.~~ In the period our Instagram followers increased by over 37% and our Facebook followers by 7%. We reached over 1 million people on Facebook and Instagram alone. Our TikTok channel has over 280 followers, our X channel over 3000 followers, our Instagram channel for CHECT TYA over 260 followers and a LinkedIn channel has over 600 followers ~~.~~

Ongoing communication:

Inclusivity

We add image descriptions where appropriate to our social media posts, to make our posts more accessible for those unable to view the pictures ~~.~~ We also regularly review our websites to ensure that they remain as accessible as possible ~~.~~

We use case studies from a range of Rb experiences, including those who are blind, those who have and have not lost an eye(s) to Rb.

Research

CHECT continues to support three ongoing projects:

Laboratory / Basic science

Professor Yellapantula: Prognostic stratification and early detection of relapsed retinoblastoma using aqueous humor based cfDNA screening.

Cancers shed DNA fragments, called cell-free DNA (cfDNA), into bodily fluids which facilitates detection of genomic alterations driving tumor growth. Using aqueous humor (AH), a watery fluid that fills the eye, collected during treatment, we will evaluate:

1) if serial monitoring of cfDNA can inform intraocular relapse of retinoblastoma earlier than clinical findingsbased screening methods currently used ~~.~~

2) if cDNA prevalence at the end of treatment can inform prognosis of retinoblastoma. 3) the genomic and clinical features that differentiate low and high-risk of relapse ~~.~~

Professor Seigel: A retinal organoid platform for retinoblastoma drug development.

One challenge in developing new treatments for retinoblastoma is to preserve vision by ensuring that Rb

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tumour cells are killed without damaging surrounding normal retina ~~.~~ For this project, we have a new approach for testing promising retinoblastoma drugs. We can coax adult human stem cells to represent normal retinal tissue in a plastic dish (a “retina-in-a-dish”) ~~.~~ If we add human Rb tumour cells to this same dish, we can disrupt the retina, like an Rb tumour might do in the human eye ~~.~~ This mixture of RB tumour cells with the retina-in-adish lets us use human cells to see whether our new drug treatments will kill Rb cells specifically without harming nearby retinal cells ~~.~~ This new method will be very useful for testing Rb treatments that we have developed with previous support from CHECT.

Clinical

Dr Zerrin Onadim: Eloise Patterson Project: Study of records held at The Royal London Hospital and Childhood Cancer Research Group on retinoblastoma patients Phase II.

This project was initially funded via a donation from a foundation, inspired by a young adult who has previously had retinoblastoma ~~.~~ Phase | (collection of clinical and mutation data and linking to Public Health England records) is now complete ~~.~~ This will provide complete information on type of Rb, type of mutation, treatment, follow-up data on second primary tumours and causes of any deaths.

We were delighted that the Foundation provided further support to allow for an additional phase to be delivered ~~.~~ Phase II (statistical analysis to estimate risks, which it is hoped could potentially lead to earlier diagnosis and treatment of these second cancers in current - and future - Rb populations) is due to complete by the end of 2025.

In 2024/25 we continued our objective of delivering an annual research award ~~.~~

Professor Phillips: Co-production of a novel psychoeducation intervention for young people who have had Retinoblastoma‘ which will commence in January 2025.

Our thanks go to all members of our Scientific Advisory Committee, both lay and professional, who volunteer their time to make CHECT's research programme possible, and thus support our aim of improving the lives of everyone affected by retinoblastoma in the future ~~.~~

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

ACHIEVEMENT & PEFORMANCE

Fundraising

Fundraising Policy

CHECT does not use fundraising services or external professional fundraisers to undertake its fundraising activities. Additionally, no data is shared with or sold to any external agencies. The charity does not purchase external lists of potential individual donors or undertake direct mail appeals to such lists ~~.~~ The charity issues a biannual newsletter and a monthly e-newsletter / blog (both of which can be easily unsubscribed from) that share information about the charitable work and fundraising activities undertaken.

The charity occasionally invites individuals to attend events but does not exert undue pressure to attend or to donate ~~.~~ It does not approach or pressure vulnerable people to support its work. A complaints policy is in place and is accessible on the charity's website (www.chect.org.uk) ~~.~~ The charity adheres to the Fundraising Code of Practice issued by the Fundraising Regulator ~~.~~

Any fundraising events carried out on behalf of the charity that we are aware of are supported and monitored by the Fundraising Manager. Any marketing materials and approaches are checked to ensure that they comply with the Fundraising Code of Practice and details of income and expenditure are recorded by the Fundraising Manager. Income is acknowledged and grateful thanks are sent, typically with a letter and certificate ~~.~~

During the reporting period the generosity, creativity, and commitment to our supporters enabled the charity to exceed the budgeted income target, despite the many challenges faced by the wider charitable sector ~~.~~

From individual challenges and community events to corporate partnerships, every donation has gone towards supporting those affected by retinoblastoma, raising awareness and investing in groundbreaking research.

We are incredibly grateful and overwhelmed by the passion and dedication of our supporters who go to such lengths to raise funds for us ~~.~~ Thank you.

Community and Events

A huge thank you to ALL the community groups, golf clubs and lodges that supported us including:

Acocks Lions Club - £200 Stafford Lions Club - £150 Lytham St Annes Lions Club - £500 Brighton Lions Club - £500 Luton Lions Club - £500 Moseley Lions Club - £500 Shirley Lions Club - £750 Horley Lions Club - £500 Launceston Lions Club - £250 Rottingdean & Saltdean Lions Club - £200 Kings Heath Lions Club - £500

Great North Run

All 5 of our supporters completed the Great North Run raising over £4,000 ~~.~~

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

50K Your Way campaign

Following the success of 2023’s 50K Your Way campaign, 34 supporters took part in the campaign, raising over £10,000 ~~.~~

The Lynch family Christmas Swim

The Lynch family took part in their 29th annual swim raising £3,446 for CHECT ~~.~~

Miles for Nora

After Nora’s diagnosis, shortly before her first birthday, Craig Anstey challenged himself to run at least 2 miles every day for a year (April 2024-2025) for his niece and raised over £10,000 ~~.~~ He ran the 2025 London Marathon where friends and family watched him cross the finish line ~~.~~

London Landmarks Half Marathon

Our supporters who took part in the London Landmarks Half Marathon raised over £1,400 ~~.~~

London Marathon

We were fortunate to have 14 runners who took part in, and finished the 2024 TCS London Marathon on 21st April 2024, raising £45,000 ~~.~~

Corporate Support

We are grateful for the invaluable support of our corporate partners over the past year ~~.~~ Their commitment has played a crucial role in helping the charity. Thank you to Hancock & Wood, Loveluck Ltd, AJF Commerical and VML for their support. And to Highline Contracts for raising almost £4,000 through their corporate golf day ~~.~~

Individual Giving

Thank you to all who support us with a regular gift through a monthly pledge or Give As You Earn, as well as to those who so generously make a one-off donation to our charity ~~.~~ We understand that the economic situation is difficult for many and are very grateful to all who donate to our charity ~~.~~

Victoria Cooper-Bird and lan Bird attended a charity ball and auction in November, organised by Sheila & Clive Owen, which raised £4,000. Andy Lazenby and his band Major Accident played in Darlington, raising over £3,000 for CHECT ~~.~~

Trusts & Foundations

Income from charitable trusts and foundations totaled more than £200,000 ~~.~~ We were delighted to become a beneficiary of BBC Children in Need during the year ~~.~~ We are enormously grateful to every one of the trusts and foundations that have so kindly and generously supported CHECT’s work over the past twelve months ~~.~~

In Memoriam

Thank you and sincere condolences to families and friends who have given in memory of a loved one during the year and are grateful to those who have kindly remembered us in their will ~~.~~

Sandra Jeffs’ son, Michael, was diagnosed with Rb at 3 months old. Sadly, he passed away in 2022 from soft tissue sarcoma ~~.~~ To honor his memory and to celebrate what would have been Michael’s 30th birthday, Sandra created the 30 for 30 Campaign to raise money for the four charities involved in Michael’s care. We are truly grateful to Sandra and the Jeffs family for raising over £30,000 for CHECT in this heartfelt way ~~.~~

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

FINANCIAL REVIEW

Reserves Policy

CHECT maintains its reserves under two categories: (a) unrestricted (general) reserves, which are available for general use in pursuance of the charity's objectives, and (b) restricted reserves, which are for specifically earmarked purposes such as medical research or support to families belonging to a particular area.

The unrestricted funds of the Charity as of 31 March 2025 totaled £288,748 ~~.~~ The Trustees have determined that the Charity should hold atleast six months of running expenses in reserve ~~.~~ This figure represents the amount required to run the charity for six months excluding winding up costs and any special projects. Based on this calculation, the required value of reserves for the year 2025-26 is £247,947.

The reserves held as at 31 March 2025 represent 6.7 months of budgeted expenditure.

The Trustees review the Charity's reserves policy on a regular basis and no less than annually. The reserves position is reported at every board meeting.

Investment Policy

Funds surplus to immediate requirements are to be invested in interest bearing accounts without risk to the capital ~~.~~ Such accounts are to be those offered by institutions covered by the Financial Services Compensation Scheme (FSCS) ~~.~~ No more than the amount covered by the FSCS is to be invested in any one institution ~~.~~

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

FINANCIAL PERFORMANCE

The 2024/25 budget was set at a deficit in line with the agreed policy of utilising the levels of free reserves built up at the end of 2022/23 ~~.~~ This was on the assumption that the difficult economic and fundraising environment would continue to exist in the period.

This allowed for the continued delivery of the charity’s three core pillars of activity;

The plan was that the deficit would reduce free reserves down to no less than 6.5 months at the end of 2024/25 ~~.~~ Whilst this is above the minimum level reserves as per the policy, it was viewed as prudent to err on the side of caution ~~.~~

Income was budgeted to increase compared to 2024/25 with expenditure continuing to be carefully managed to ensure that this was focused on the delivery of the three pillars of activity alongside the pennies in the pound spent on charitable activity and the fundraising ratios protected.

Monthly expenditure (excluding research) was £46,600 in 2022/23, which reduced to £43,806 in 2023/2024 with the plan that this further reduce to around £42,000 in 2024/25 ~~.~~

The total incoming resources of the Charity were £519,370, which was an increase of £69,886 on 202324's total income of £449,484 ~~.~~ Total resources expended during the year decreased by £33,080 to £542,586 (2023-24: £575,666) ~~.~~

Overall, the Charity recorded a deficit of £23,216 in 2024/25 compared to a deficit of £126,182 in 2023/24.

As of 31 March 2025, this has resulted in net assets decreasing from £318,764, at the preceding year end to £295,548 ~~.~~

This comprises restricted funds of £6,800 (2023/24: £6,800) and unrestricted funds of £288,748 (2023/24: £311,964)

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FUTURE PLANS

Our vision continues to be the primary charity in the United Kingdom dedicated to helping families and individuals affected by Rb.

Our mission is to lessen the impact of retinoblastoma by driving early diagnosis, funding research into prevention and treatment, and offering lifelong support now and for future generations.

Our focus over the coming period is to:

Support

The delivery of lifelong levels of support is the key focus of the charity using a support pathway that follows the key stages of the Rb journey — research, pre-diagnosis, diagnosis, treatment, follow up, end of life.

We will provide our information, practical, social, financial, and emotional support at each of the above stages and continue the offer of both the direct and indirect (partnership) delivered services ~~.~~

We will run events for the three main groups of members: families; teens and young adults; and older adults (Beyond Rb), across different regions of the UK.

We will work closely with partner organisations allowing more children and young people to experience events that can increase confidence and resilience ~~.~~

We will continue to offer members memorable experiences through our special relationships with organisations such as the Free Kicks Foundation and Box4Kids.

Research

Research will continue to be a vital focus for us and our members ~~.~~ We were delighted to be able to make an award to Professor Phillips for his project “Co ~~-~~ production of a novel psychoeducation intervention for young people who have had Retinoblastoma” which will commence in January 2025.

We will continue to manage and support the existing projects referenced earlier and continue our commitment to research via another call for projects and a further investment during 2025-26 and beyond ~~.~~

Awareness

The raising of awareness around the signs and symptoms of Rb with both the public and the medical profession remains a vital function ~~.~~

Using the ‘Pathways to Diagnosis’ as the guide, we will be focusing on key areas and moments in the diagnostic pathway to ensure that the right people have the right knowledge and information at the right time ~~.~~

We are investing in digital media and are creating engaging content to aid in the raising of awareness ~~.~~

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Childhood Eye Cancer Trust (CHECT) (‘the Charity’) is a charitable company limited by guarantee (‘the Company’), incorporated on 1 July 1987 and a registered charity ~~.~~ The Company was established under a Memorandum of Association, which established the objects and powers of the Company and is governed under its Articles of Association. The directors of the Company are also charity trustees for the purposes of charity law and are known as the board of trustees (‘the Board’). The maximum number of trustees is 15 ~~.~~

The Company's Articles were amended in 2008 to change the charities objects and article 45 which focused on the of terms of the directors ~~.~~ In 2009 an amendment was made to include a new article, article 60 on authorizing director conflicts of interest, and in 2017 the articles as a whole were replaced. In October 2022, the Articles were further amended to remove article 47 which concerned a director's term and ability to apply for reflection, and to allow Society, General and Board of Trustee meetings to be held remotely ~~.~~

In 2023 the board agreed that the articles of association required a full review, and that this provided the opportunity to put forward for adoption to Society members a set of modernised and updated articles of association.

The primary reason for undertaking the review was that the articles were originally written over 30 years ago. Therefore, the Trustees considered that it would be good practice for the articles to be reviewed to ensure that they remained appropriate and fit for purpose, including where relevant by reducing any unnecessary administrative burdens.

In September 2024, following the detailed review, the board considered an amended version of the Articles, which contained a number of largely administrative changes to the previous version, and resolved to approve the proposed revised articles of association, subject to approval by a resolution of the Society Members at a Society Meeting (in accordance with the Articles) ~~.~~ Accordingly, it was resolved to invite the Society Members to vote on a proposed Special Resolution to approve the proposed new Articles of Association in substitution for and to the exclusion of all existing Articles of the Company ~~.~~

Notice of the Society Meeting was served, and a quorate Special Meeting of Society Members was held on 23" November 2024, during which 100% of votes / proxies were in favour of adopting the revised Articles. Accordingly, a special resolution was passed, and the revised Articles of Association were adopted ~~.~~

Organisational structure

The Board meets a minimum of 4 timesa year and atthe beginning of each meeting, the trustees are requested to declare any conflicts of interest. No conflicts of interest were declared during this financial year. The Board's performance and trustees’ skills are reviewed periodically and where possible new trustees are recruited to meet any needs or gaps identified ~~.~~ The Charity is a signatory to the NCVO's Good Governance Code for the voluntary and community sector ~~.~~

To assist in the effectiveness and smooth running of the Charity, the Board continues to resource two sub-committees to help oversee certain aspects of the Charity's work. Sub-committees are currently set up for: Finance, Risk and Safeguarding and for Research (Scientific Advisory Committee).

The day-to-day management of the Charity is delegated to the CEO, supported by the staff team ~~.~~ At the close of the year, staffing consisted of ten staff: a chief executive (four days per week); a head of finance & operations (two days per week); an operations & creative manager (full time); two fundraising managers and one fundraising officer (two full time and one four days per week); a head of support services (four days per week) and two support workers - one in London (four days per week) and one in Birmingham (four days per week); and a communications manager (three days per week) ~~.~~

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

The Childhood Eye Cancer Trust is not affiliated with any other charitable organisation and has no related parties except as shown in the notes to the accounts. The Charity is a member of the Association of Medical Research Charities, the National Institute of Health Research, and Cancer 52 ~~.~~

Induction and training of new trustees

New trustees are provided with information about their role and responsibilities as recommended by the Charity Commission and the National Council for Voluntary Organisations (NCVO) ~~.~~ This includes: the trustee role description and person specification relevant to the role, the Charity's confidentiality policy, and the eligibility requirements for becoming a trustee ~~.~~ They are also supplied with a copy of the Memorandum and Articles of Association, the strategic development plan and the chief executive's report and minutes from two previous board meetings ~~.~~

Trustee roles are advertised on the CHECT website and on occasion, using external recruitment organisations. Enquiries are also occasionally received from members ~~.~~ A selection panel made up of the Chair and CEO considers the application and the suitability of the applicant using agreed criteria identified on the person specification and the role description ~~.~~ The prospective trustee is then invited to observe a board meeting prior to appointment and standing for election, which is voted on and approved by the Board ~~.~~

Induction meetings covering the background to current matters take place with the CEO and key members of the staff team. Training on matters relevant to the role and responsibilities of trustees is encouraged and the Board subscribes to literature pertinent to good governance ~~.~~ All trustees are required to sign: a code of conduct; the conflict-of-interest policy; and confirmation of their eligibility to serve as a director ~~.~~ They also undergo Disclosure and Barring Service (DBS) checks and clearance ~~.~~

The majority of trustees have personal experience of retinoblastoma and its impact, but individuals with other key skills are also recruited to the Board to ensure an appropriate balance to meet the needs of the Charity ~~.~~

Risk management

The trustees regularly assess the risks to the Charity and maintain a comprehensive risk register which includes plans to mitigate or manage the risks identified.

The risk register is reviewed by the Finance and Risk Committee at each of their meetings and in detail twice a year. Their discussions are reported at each Board Meeting, who in turn undertake a detailed annual review ~~.~~ The Chief Executive reviews on a monthly basis after which any concerns are discussed with the Chair of the Finance and Risk Committee.

In addition to the Treasurer and Finance and Risk Committee, there are nominated trustees with oversight and non-executive lead for Human Resources, Policies & Procedures, Safeguarding, Data Protection, Legal Matters, and Information Technology ~~.~~

The trustees are satisfied that there are systems and arrangements in place to manage the risks identified as far as possible ~~.~~

Safeguarding

As a charity we are committed to safeguarding our employees and all those who receive and give support.

Safeguarding children, young people, and adults, with a focus on those who are vulnerable and may be at risk is a priority for the Childhood Eye Cancer Trust ~~.~~ Our safeguarding focus helps our trustees and employees to remove, reduce and manage safeguarding risks for those we support and work with.

We review our safeguarding policy on an annual basis, have clear reporting processes, and follow up on any safeguarding concerns. All staff and trustees undertake annual safeguarding training ~~.~~ The delivery of our safeguarding obligations is person-centered, and outcomes focused, ensuring we are timely and proportionate in all our actions.

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

ae es a ee eee Se

The trustees (who are also the directors of Childhood Eye Cancer Trust for the purposes of company law) 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) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland.”

Company law requires the trustees to prepare financial statements for each financial year. These give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP; make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going-concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company, and to enable them to ensurethat the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Knox Cropper LLP, have been re-appointed with a unanimous vote in favour by Trustees.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

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22/2 fred $
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Date
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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHILDHOOD EYE CANCER TRUST

Opinion

We have audited the financial statements of Childhood Eye Cancer Trust (the ‘charitable company’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement, and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ ~~.~~

In our opinion the financial statements:

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial 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 sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate ~~.~~

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue ~~.~~

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report ~~.~~

Other Information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon ~~.~~

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon ~~.~~

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the 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 misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact ~~.~~ We have nothing to report in this regard ~~.~~ Page 21

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHILDHOOD EYE CANCER TRUST

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on Which we are Required to Report by Exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees ~~.~~

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error ~~.~~

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so ~~.~~

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (Uk) will always detect a material misstatement when it exists ~~.~~ Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations ~~.~~ We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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26/09/2025

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

2024
Unrestricted Restricted 2025 Total
funds funds Total funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS
FROM:
Donations and Legacies 2 334,637 173,333 507,970 437,109
Other Trading Activities 3 843 - 843 1,046
Investment Income 4 10,557 - 10,557 11,329
Total 346,037 173,333 519,370 449,484
EXPENDITURE ON:
Raising Funds 5 154,967 - 154,967 128,670
Charitable activities 6
Medical Research and Grant Making 77,537 24,600 102,137 109,834
Awareness Raising 111,526 - 111,526 113,002
Family Support and Information 5,682 148,733 154,415 202,831
Influencing 19,541 - 19,541 21,329
Total 369,253 173,333 542,586 575,666
NET INCOME/(EXPENDITURE) (23,216) - (23,216) (126,182)
RECONCILATION OF FUNDS
Total Funds Brought Forward 311,964 6,800 318,764 444,946
TOTAL FUNDS CARRIED
FORWARD £288,748 £6,800 £295,548 £318,764

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) BALANCE SHEET AT 31 MARCH 2025

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||||||||| |---|---|---|---|---|---|---|---| |2024|2024| |Notes|=|£| |FIXED|ASSETS| |Tangible Assets|14|-|:| |CURRENT ASSETS| |Debtors|15|34,887|20,771| |Cash|at Bank and|in Hand|473,048|478,558| |507,935|499,329| |CREDITORS| |Amounts|Falling|Due|Within One|Year|16|(137,757)|(155,565)| |NET CURRENT|ASSETS|370,178|343,764| |TOTAL ASSETS|LESS CURRENT|370,178|343,764| |LIABILITIES| |CREDITORS| |Amounts|Falling|Due|After More Than|One|17|(74,630)|(25,000)| |Year| |NET ASSETS|£295,548|£318,764| |FUNDS| |Unrestricted|funds|20|288,748|311,964| |Restricted|funds|6,800|6,800| |TOTAL FUNDS|£295,548|£318,764|

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These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.

Theits behalf financial by: statements were approved by the Board of Trustees on of9/2025 andwere signed on

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lan fin
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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 ~~.~~ Accounting Policies

Basis of preparing the financial statements

The financial statements of the Charity, which is a public benefit entity under FRS 102, 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)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006 ~~.~~ The financial statements have been prepared under the historical cost convention ~~.~~

Going concern

The trustees consider that the Charity’s cash at the date of approval of the financial statements and its projected cash flows for the following year are sufficient such that the Charity remains a going concern for the foreseeable future, being a period of at least 12 months from the date of approval of these financial statements ~~.~~ In making this judgement, the trustees and senior management team have considered future agreed funding and the anticipated impact of external factors on future funding and expenditure.

Critical accounting judgements and key sources of estimation uncertainty The preparation of financial statements in accordance with generally accepted accounting practice requires management to make estimates and judgements that affect the reported amounts of assets and liabilities at the reporting date and the reported amounts of revenues and expenses during the reporting period ~~.~~ The critical judgements and estimates are reflected in these accounting policies ~~.~~

Income

All incoming resources are 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 when appropriate:

Expenditure

Expenditure is recognised on an accrual basis asa liability is incurred. Expenditure includes any VAT that cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Page 27

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 ~~.~~ Accounting Policies — continued

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. The cost of minor additions or those costing below £250 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, which in all cases is estimated at 4 years.

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.

Debtors

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

Creditors

Creditors are recognised at their settlement amount, after allowing for any trade discounts due ~~.~~

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.

Employee benefits

Short-term benefits are recognised as an expense in the period in which the service is received ~~.~~ Termination benefits are accounted for on an accrual basis and in line with FRS 102 ~~.~~ The Charity operates a defined contribution pension scheme ~~.~~ Contributions are charged to the Statement of Financial Activities in the period to which they relate and are allocated between activities and funds based on the use of the resource ~~i.~~ e ~~.~~ where employees spend their time.

Taxation

The Charity is exempt from corporation tax on its charitable activities ~~.~~

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees ~~.~~ Restricted funds can only be used for particular restricted purposes within the objects of the Charity ~~.~~ Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes ~~.~~ Further explanation of the nature and purpose of each fund is included in the notes to the financial statements ~~.~~

Hire purchase and leasing commitments Rentals paid under operating leases are charged ona straight-line basis over the period of the lease ~~.~~

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2 ~~.~~ Donations and Legacies

Unrestricted Restricted Restricted Total Total
funds funds 2025 2024
£ £ £ £
Grants
Grants from Trusts & Foundations 28,264 173,333 201,597 189,214
28,264 173,333 201,597 189,214
Donations:
General Donations 24,893 - 24,893 40,862
Standing Orders 29,618 - 29,618 21,770
In Memoriam 32,516 - 32,516 16,541
GAYE 2,126 - 2,126 4,644
Collecting Tins 457 - 457 2
Community Donations - - - 333
Other Corporate Donations 20,604 - 20,604 36,092
London Marathon 45,837 - 45,837 16,525
Great North Run 21,319 - 21,319 6,852
Other Running Events and walks - - - 5,531
Other events, Sporting Activities 129,003 - 129,003 98,743
and Community Fundraisers
306,373 - 306,373 247,895
Legacies - - - -
Total
Income
from		 Donations £334,637 £173,333 £507,970 £437,109
andLegacies

The Trustees would like to thank all the members and supporters who have contributed their time and effort to raising money for the Trust.

3 ~~.~~ Other Trading Activities

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2025 2024
Total Total
£ £
Christmas Cards 465 201
Merchandise Sales 378 845
£843 £1,046
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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Investment Income

2025 2024
Total Total
£ £
Bank Interest 10,557 11,329
£10,557 £11,329
5~~.~~ Raising Funds
2025 2024
Total Total
£ £
Raising Donations and Legacies
Staff Costs 100,911 73,138
Fundraising Costs 14,259 6,247
Support Costs 39,797 49,285
£154,967 £128,670

6. Charitable Activities

Grant Grant Grant Grant Grant
Funding of Support
Direct Costs Activities Costs (see 2025
(see note 7) (see note 8) note 9) Total
£ £ £ £
Medical Research and Grant Making 57,048 37,130 7,959 102,137
Awareness Raising 73,321 - 38,205 111,526
Family Support and Information 76,158 12,990 65,267 154,415
Influencing 11,582
218,109		 -
50,120		 7,959
119,390		 19,541
£387,619
Direct Direct Direct Costs of Charitable Activities
2025 2024
Total Total
£ £
Staff Costs 203,157 218,829
Newsletter Costs 3,810 3,324
Other Direct Costs 11,142 13,412
£218,109 £235,565

7. Direct Costs of Charitable Activities

Page 30

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9 ~~.~~ Support Costs

Support costs are allocated to activities on the basis of staff time. Governance costs of £15,163 are included in support costs. This includes trustee expenses and two years of audit fees as they were not fully accounted for in the prior year ~~.~~

Raising Donations Raising Donations Raising Donations Total Total Total Total
and Legacies
Medical Research		 and Family Support and Total Activities
Activities
GrantMaking Awareness Raising
Information		 Influencing 2025
2024
£ £ £ £ £ £ £
Salaries 27,252 5,450 26,162 44,693 5,450 109,007 121,406
Premises Rent 2,266 453 2,176 3,717 453 9,065 16,844
Premises Costs 34 7 33 56 7 137 568
Repairs & Maintenance - - - - - - 672
Insurance 233 47 222 382 47 931 -
Communications and Stationery 4,979 996 4,780 8,164 996 19,915 16,943
Meetings, Seminars and Staff 182 36 175 299 36 728 1,746
Training
Travel and Subsistence 126 25 121 206 25 503 754
Recruitment 162 32 155 266 32 647 24,906
Accountancy Fees 2,481 496 2,382 4,070 496 9,925 7,263
Sundries 200 40 192 328 40 800 1,620
Depreciation ofTangible Tangible Fixed - - - - - - 465
Assets
Bank Charges 73 15 70 119 15 292 492
Auditors’ Remuneration 1,809 362 1,737 2,967 362 7,237 3,460
39,797 7,959 38,205 65,267 7,959
£159,187		 £197,139

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10 ~~.~~ Net Income (Expenditure)

2025 2025 2024 2024
Total Total
£ £
Auditors Remuneration 3,048 3,542
Depreciation—Owned Assets - 465
Auditors’Remuneration—NonAuditServices 3,302 3,838

In the prior year audit fees had not been fully accrued for in the accounts due to materiality, however it was disclosed in the note above. In the current year two years of audit fee have been included in support costs.

11 ~~.~~ Trustees’ Remuneration and Benefits

There were no trustees’ remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024 ~~.~~

Trustees Expenses

During the current year £85 of expenses were reimbursed to the Trustees (2024: £71) ~~.~~

12. Staff Costs

2025 2024
Total Total
£ £
Wages and Salaries 373,078 368,800
Social Security Costs 28,855 33,447
Other Pension Costs 11,141 11,126
£413,074 £413,373

The average monthly number of employees during the year was as follows:

Average Number of Employees

2025 2024
Total Total
10 10

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025 2024
Total Total
£ £
£60,000 - £70,000 - 1
£70,000 - £80,000 1 -

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

13 ~~.~~ Comparatives For the Statement of Financial Activities

Unrestricted Unrestricted Restricted Restricted Restricted Total
Fund Funds Funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and Legacies 279,695 157,414 437,109
Other Trading Activities 1,046 - 1,046
Investment Income 11,329 - 11,329
Total 292,070 157,414 449,484
EXPENDITURE ON
Raising Funds 128,670 - 128,670
Charitable Activities
Medical Research and Grant Making 104,834 5,000 109,834
Awareness Raising 113,002 - 113,002
Family Support and Information 57,217 145,614 202,831
Influencing 21,329 - 21,329
Total 425,052 150,614 575,666
NET INCOME /(EXPENDITURE) (132,982) 6,800 (126,182)
RECONCILIATION OF FUNDS
Total Funds Brought Forward 444,946 - 444,946
TOTAL FUNDS CARRIED FORWARD
£311,964		 £6,800 £318,764
14. Tangible Fixed Assets
Computerand Office
Equipment
£
COST
At 1 April 2024 and 31 March 2025 28,428
DEPRECIATION
At 1 April 2024 28,428
Charge forYear -
At 31 March 2025 28,428
NET BOOK VALUE
At 31 March 2025 £-
At 31 March 2024 £-

Page 34

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15 ~~.~~ Debtors: Amounts Falling Due Within One Year

2025 2024
Total Total
£ £
Trade Debtors 14,859 509
Other Debtors 7,388 2,792
Prepayments and Accrued Income 12,640 17,470
£34,887 £20,771
Creditors: Amounts Falling Due Within One Year
2025 2024
Total Total
£ £
Trade Creditors - 15,674
Pension and PAYE Creditor 1,515 4,052
Deferred Income 66,275 23,489
Accruals 69,967 112,350
£137,757 £155,565

16. Creditors: Amounts Falling Due Within One Year

Included within Accruals is £62,315 for research grants awarded but expected to be drawn down within 12 months of the year end (2024: £108,418) ~~.~~

Deferred income relates to donations received in respect of future events, all of which is released in the following financial year ~~.~~

17 ~~.~~ Creditors: Amounts Falling Due After One Year

2025 2024
Total Total
£ £
Accruals and Deferred Income £74,630 £25,000

Accruals reflect grants awarded but not expected to be drawn down until more than 12 months after the current year end.

18 ~~.~~ Leasing Agreements

Minimum lease payments under non-cancellable operating leases fall due as follows

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2025 2024
Total Total
£ £
Within One year - £5,125
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The current lease expired in August 2025, with no commitment remaining ~~.~~ A new lease was signed in August 2025 for a two year period with a six month notice period.

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

19 ~~.~~ Analysis of Net Assets Between Funds

Unrestricted Restricted Restricted 2025 2024
Fund Funds Total Funds Total Funds
£ £ £ £
Fixed Assets - - - -
Current Assets 501,135 6,800 507,935 499 329
Current Liabilities (137,757) - (137,757) (155,565)
LongTerm Liabilities
(74,630)		 - (74,630) (25,000)
£288,748 £6,800 £295,548 £318,764

20 ~~.~~ Movement In Funds

Net
Movement in
At 1.4.24 Funds At 31~~.~~3.25
£ £ £
Unrestricted Funds
General Fund 311,964 (23,216) 288,748
Restricted Funds
Family Support
6,800
TOTAL FUNDS
318,764
Net movement in funds, included in the above are as follows:		 -
(23,216)		 6,800
295,548
Incoming Resources Movement in
Resources Expended Funds
£ £ £
Unrestricted Funds
General Fund 346,037 (369,253) (23,216)
Restricted Funds
Family Support 148,733 (148,733) -
Research 24,600 (24,600) -
TOTALFUNDS 519,370 (542,586) (23,216)

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

20 ~~.~~ Movement In Funds - continued

Comparatives forMovement in Funds Comparatives forMovement in Funds Comparatives forMovement in Funds Comparatives forMovement in Funds Comparatives forMovement in Funds Comparatives forMovement in Funds Net
Movement in
At 1.4.23 Funds At 31~~.~~3~~.~~24
Unrestricted Funds £ £ £
General Fund 444,946 (132,982) 311,964
Restricted Funds
Family Support
TOTAL FUNDS		 -
£444,946		 6,800
(126,182)		 6,800
318,764
Comparative Comparative Comparative Comparative Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
in
Resources Expended Funds
£ £ £
Unrestricted Funds
General Fund 292,070 (425,052) (132,982)
Restricted Funds
Family Support 152,414 (145,614) 6,800
5,000 (5,000) -
TOTAL FUNDS
449,484 (575,656) (126,182)

Comparative net movement in funds, included in the above are as follows:

Purposes of Restricted Funds

Medical Research

Support

Kent Travel

Available for research into various projects that promote the objects of the Charity

To provide support and information to families and individuals affected by retinoblastoma.

A fund to provide eligible families living in Kent with one-off travel grants for financial assistance with travel to UK clinics ~~.~~

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CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917)

CHILDHOOD EYE CANCER TRUST (REGISTERED NUMBER: 02143917) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

21 ~~.~~ Related Party Disclosures

There were no related party transactions for the year ended 31 March 2025.

22 ~~.~~ Reconciliation of Net (Expenditure)/Income To Net Cash Flow From Operating Activities

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Total|Total| |£|£| |Net|(Expenditure)/Income|for the|reporting|period|(as|per|the|(23,216)|(126,182)| |Statement of|Financial|Activities)| |Adjustments|for:| |Depreciation|Charges|-|465| |Interest|Received|(10,557)|(11,329)| |Finance|Costs|-|-| |Decrease|in|Debtors|(14,116)|(10,383)| |Increase/(Decrease)|in|Creditors|31,822|(14,173)| |Net Cash|(used|in)/provided|by|operations|£(16,067)|£(161,602)|

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23. Analysis Of Changes In Net Funds

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |At1.4|.|24|CashFlow|At|31.3,.25| |Net Cash|£|£|£| |Cash|at|Bank|478,558|(5,510)|473,048| |Total|£478,558|£(5,510)|£473,048|

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24 ~~.~~ Capital Commitments

At the year end there were no capital commitments (2024: Enil) ~~.~~

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Childhood Eye Cancer Trust

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~~Childhood Eye Cancer Trust: Audit Findings Report for the year ended 31 March 2025~~

The Board of Trustees

Childhood Eye Cancer Trust

19 August 2025

Dear Trustees

Audit findings for the year ended 31 March 2025

This Audit Findings Report highlights the significant findings arising from the audit and sets out the key matters which we are required to formally report to those charged with governance in accordance with International Standard on Auditing (UK) 260.

As you will appreciate, our audit procedures are designed primarily to enable us to form an opinion on the accounts as a whole. Our procedures include such tests of the accounting records and internal control systems as are, in our opinion, necessary for audit purposes. Consequently, whilst our procedures may identify certain weaknesses which may exist, the audit procedures in themselves should not be relied upon to reveal all the weaknesses which may exist in the system.

This report has been prepared for your sole use and we assume no responsibility to any other party in respect of its contents. The report should not be disclosed to any third party without our prior written consent.

This report is not exhaustive and deals with only the more significant matters which came to our attention during the audit. Other matters of lesser significance have been discussed with the relevant staff during the course of our audit work.

In conclusion we would like to take this opportunity of expressing our appreciation to management and staff for their assistance and co-operation during the course of our audit. If you have any queries on any of[the][points][in][this][letter,][please][do][not][hesitate][to][contact][us.] Yours Sincerely

Knox Cropper LLP

~~a~~ KNOX CROPPER

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Childhood Eye Cancer Trust: Audit Findings Report for the year ended 31 March 2025

Contents

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|||||||| |---|---|---|---|---|---|---| |Audit|Overview|Pages|3-4| |Materiality|and|Audit Adjustments|Pages|5| |Key|Audit|Risks|and|Conclusions|Pages|6-7| |Internal|Control|Observations|and|Recommendations|Pages|7| |Emerging|Issues|Pages|8-13| |Letter|of|Representation|Pages|14-16|

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im KNOX CROPPER 2|Page aee

Childhood Eye Cancer Trust: Audit Findings Report for the year ended 31 March 2025

Audit Overview

General

The purpose of our audit is to gather sufficient evidence to allow us to conclude that the transactions and balances disclosed in the accounts are unlikely to be materially misstated, to establish that disclosures reflected in the accounts comply with the requirements of legislation and relevant accounting standards, to assess whether the accounting policies adopted are appropriate and consistently applied and to assess whether judgements exercised and estimates made in the preparation of the accounts are fair and reasonable.

Audit Report

We confirm that we have completed the audit to our satisfaction and intend to issue an unqualified audit opinion on the Financial Statements. This means that we have no material reservations over the figures or information disclosed in the financial statements.

The wording of our audit report is in accordance with the standard text for unqualified audit reports prescribed by the Financial Reporting Council. Our report also includes a section which is specific to this audit setting out our response to the risk of material misstatement in respect of irregularities arising from non-compliance with laws and regulations, including fraud.

Estimates and Judgments

There are no key estimates and judgments made by management affecting the financial statements.

We have concluded that management have exercised judgments and calculated estimates in a fair and reasonable way.

Accounting Policies and Disclosures

The accounting policies which have been adopted in the financial statements are in accordance with Generally Accepted Accounting Practice and are, in all material respects, appropriate to the organisation’s operations and in compliance with FRS 102 and the Charity SORP.

Adequate consideration was given to the potential impact of changes in legislation and accounting standards which arose during the year.

No significant changes arose during the current year which affected the financial statements and therefore the form and content of the accounts are consistent with the preceding year.

KJ. KNOX CROPPER

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Childhood Eye Cancer Trust: Audit Findings Report for the year ended 31 March 2025

Materiality and Audit Adjustments

Materiality

Materiality is used both to plan the nature and extent of audit testing and to evaluate the effect of misstatement. In accordance with ISA (UK) 260 ‘Communication with those charged with governance’, we are obliged to include details in this report of all unadjusted errors which are below materiality unless they are clearly trivial. Whilst our audit procedures are designed to identify misstatements which are material to our audit opinion, we also report to those charged with governance and management any uncorrected misstatements of lower value errors to the extent that our audit identifies these.

Omissions or misstatements are regarded as material if they would reasonably influence the users of the financial statements. The assessment of what is material is a matter of professional judgement.

Our assessment of materiality the year ended 31 March 2025 was calculated as follows:

Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~		 Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~		 Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~		 Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~		 Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~		 Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~		 Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~		 Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~		 Our assessment of materiality the year endedended 31 March 2025 was calculated as follows:
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~~Explanation~~
OverallMaterialityfortheFinancialStatements
10,851
Accountsmateriallymisstatedwheretotalerrorsexceedthisvalue
Overall Materiality Materiality forthe Financial Statements Statements
10,851
Accounts materially		 materially misstated misstated where total total errors exceed this this value value
Performance Materiality Materiality
8,138
Work performed to capture individual errors		 errors at this level.
TrivialityLevel Unadjustederrorsabovethis thislevel levelarereported.

Audit Adjustments

There were no material adjustments made to the financial statements arising from our audit work.

We confirm that no further misstatements were detected during the audit which remain uncorrected in the financial statements other than matters which are both individually and cumulatively clearly trivial.

KJ. KNOX CROPPER

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Childhood Eye Cancer Trust: Audit Findings Report for the year ended 31 March 2025

Key Audit Risks and Conclusions

The following schedule sets out the key risks which we identified as part of our audit planning. It sets out our approach to ensuring that these risks did not give rise to any material misstatement in the financial statements and our audit findings.

1 Going concern — The charity has recorded We will review the charity’s forecasts for a We have reviewed current year budget, three intentional deficits in the last year. Budgets period of at least 12 months from the date of — year outlook and management assessment of going forward are expected to break even. approval of the financial statements and going concern. assess the validity of the underlying The current year budget is to break even assumptions in respect of future income and although the organisation is currently expenditure streams. performing better than budget. We are satisfied that the charity can continue as a going concern for the next 12 months. 2 Completeness of income receivable from We will review the underlying supporting We have reviewed a sample of income grants, donations and legacies. These income documentation to ensure that the Trust was documentation and agreed it to the nominal streams are sometimes received by instalments entitled to the income in the current period, ledger. and may relate to current or future periods. In that it was measurable and that it was All deferred and accrued income sampled has addition, they may also be in a form other than — probable that the Trust would receive the been correctly accounted for and income cash. income. We will also confirm that, where appears to be fairly stated in the accounts. income related to a future period or was due We have reviewed any restrictions that apply to the Trust at the year end, it is correctly to grants and are satisfied that the expenditure accounted for either as a debtor or as deferred _ is in accordance with the grant agreements. income.

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Childhood Eye Cancer Trust: Audit Findings Report for the year ended 31 March 2025

reasonable and consistent with our We have reviewed controls operating within expectations. the organisation and checked that they are working effectively. We have reviewed journals and adjustments that have been processed through the accounting system and not noted anything unusual.

4 Opening balances- the Charity moved We will review all opening balances transferred We have reviewed the opening balances and accounting systems at the beginning of the across and agree them back to signed accounts. are satisfied that they have been correctly year and there is a risk that opening balances transferred across. It was noted that the fixed have not been correctly captured in the new assets have not been transferred across but system. after discussion with management this was noted to be due to the fact that all assets have a nil value on the balance sheet and were due to be disposed of during 2025/26. We have agreed that this disposal will be reflected in the financial statements in 2025/26.

Internal Control Observations and Recommendations

We are required to report to you, in writing, significant deficiencies in the internal controls and the internal control environment that we have identified during the course of our audit. These matters are limited to those which we have concluded are of sufficient importance to be reported to you. Our audit cannot necessarily be expected to disclose all deficiencies in the system and, as a result, the matters reported may not be the only ones which exist.

The accounting records continued to be adequately maintained during the year and we can report that no significant weaknesses were identified during the audit.

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~~a~~ KNOX CROPPER ee

The provisions relating to the requirement to file all accounts using approved software is not expected to be implemented until late in 2026.

The Charity Statement of Recommended Practice (SORP) is in the process of being updated and a consultation draft was issued in March 2025 ~~Childhood Eye Cancer~~ Trust: ~~Audit Findings Report~~ for ~~theyear ended 31 March 2025~~ (available at charitysorp.org). and. Its effective implementation date will also be for accounting periods commencing on or after 1 January 2026. The draft revised SORP:

In April 2025, the Department of Culture Media and Sport commenced a consultation into raising a number of financial thresholds to reflect inflation since the thresholds were first set. These thresholds include the financial thresholds above which charities must:

The government response to the consultation is planned for September 2025.

International Non-Profit Accounting Standard (INPAS)

The Charities (Annual Return) Regulations 2024

This revised guidance was drafted in August 2023 following the Butler-Sloss case.

The guidance makes it clear that trustees have discretion to take other factors into account, apart from maximising financial return, when setting the investment policy. Such factors may include:

o

This updated guidance, which was issued in September 2024. states that the trustee decision making process should follow 7 key principles. Trustees should clearly record their decisions and take responsibility for them, 'jointly' and 'collectively', even where delegated.

Trustees should base any decision on the best interests of the charity and should not take into account personal opinions.

Revised Charity Governance Code

A new version of the Charity Governance Code is expected in 2025, offering updated best practice guidelines. This will help charities review their governance structures, ensuring they are transparent and accountable. Charities should review the updated code upon its release while continuing to utilise the existing code. - https://www.charitygovernancecode.org/en/front page

Review of the Code of Fundraising Practice

The Code of Fundraising Practice is undergoing a comprehensive review, with a 'soft launch' scheduled for 2025. The revised Code aims to be more principles-based, shorter, and easier to use, with new rules on unstaffed collections and fundraising platforms. A six-month transition period will follow the launch.

  1. We have fulfilled our responsibilities as trustees under the Companies Act 2006 and the Charities Act 2011 (“the Act”) for statements which give a true and fair view in accordance with the financial reporting framework (FRS 102 and the Charity SORP).

  2. We confirm that all accounting records have been made available to you for the purpose of your audit, in accordance with your terms of engagement, and that all the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and trustees’ meetings, have been made available to you. We have given you unrestricted access to persons within the charitable company in order to obtain audit evidence and have provided any additional information that you have requested for the purposes of your audit.

  3. We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that:

  4. so far as each Trustee is aware, there is no relevant audit information of which you as auditors are unaware; and

  5. each Trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that you are aware of that information.

Estimates and Judgments

  1. We confirm that the methods, significant assumptions and source data used by us in making accounting estimates, and their disclosure in the financial statements, are appropriate and in compliance with the recognition, measurement and disclosure requirements of FRS 102.

  2. We confirm that all known actual or possible litigation and claims, the implication of which should be considered when preparing the financial statements, have been disclosed to you and have been accounted for and disclosed in accordance with FRS102 and the Act.

  3. Post Balance Sheet Events and Commitments

    1. We confirm that there have been no events since the balance sheet date which necessitate revision of the figures in the financial statements, or ~~Childhood Eye Cancer~~ Trust: ~~Audit Findings Report~~ for ~~theyear ended 31 March 2025~~ inclusion of a note thereto, other than those matters which have already been disclosed or included in the financial statements.
    1. We confirm that the charitable company has not contracted for any capital expenditure other than as disclosed in the financial statements.

Related Parties

  1. We confirm that we are aware of the definition of a related party as set out in FRS102 and the charity SORP.

  2. We confirm that we have disclosed to you all related parties and related party transactions relevant to the charitable company and that we are not aware of further related party transactions other than those already disclosed in the financial statements in accordance with the requirements of FRS102 and the Act.

  3. We confirm that the charity/company has not had, at any time during the year, an arrangement, transaction or agreement to provide credit facilities for trustees, nor to provide guarantees of any kind on behalf of the trustees, except as disclosed in the financial statements.

Laws, Regulations and Contractual Agreements

  1. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charitable company conducts its operations, non-compliance with which could affect the financial statements.

  2. The charitable company has complied with all aspects of contractual and other agreements that could have a material effect on the financial statements in the event of non-compliance.

Internal Control and Fraud

  1. We acknowledge our responsibility for the design and implementation of controls to prevent and detect fraud and we confirm that we have assessed the risk that the financial statements may be materially misstated as a result of fraud and that we have made this assessment available to you. We also confirm that, to the best of our knowledge and belief, there have been no significant deficiencies in internal control during the year.

  2. We confirm that we have disclosed to you our knowledge of any actual or suspected instances of fraud involving management, employees with a significant role in internal control, and others where the fraud could have a material effect on the financial statements. We also confirm that we have disclosed to you our knowledge of any allegations of fraud or suspected fraud, affecting the financial statements, which have been communicated by employees, former employees, regulators or others.

Going Concern

Going Concern
16. We confirm that, having considered financial projections which reflect the We confirm that, having considered financial projections which reflect the
charitable company’s		 expectations and intentions for a period of at least
twelve months from the date on which the financial statements are expected to be approved, in our opinion, the twelve months from the date on which the financial statements are expected to be approved, in our opinion, the twelve months from the date on which the financial statements are expected to be approved, in our opinion, the
charitable company’s		 financial
statements should be prepared on the going concern basis.