2024-03-31-accounts

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Registered Charity no. 519429
Registered Company no. 02179048
Cancer Support Yorkshire
(Company Limited by Guarantee)
Trustees Annual Report and Accounts
Year Ended 31st March 2024
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Reference

519429 02179048 Daisy 44 Smith Bradford

2025

Patrons

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Cancer Support Yorkshire
Year Ended 31st March 2024
Trustee's Annual Report
The Trustees, who are also Directors for the purposes of company law, are pleased to present their annual
report together with the financial statements of the charity for the year ending 31 March 2024.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of
Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and the Republic of Ireland (FRS 102) (effective 1 January 2019).
Structure, Governance and Management
Company status
The charity is constituted as a company limited by guarantee, registration number 02179048, and is therefore
governed by its Memorandum and Articles of Association. The liability of the members in the event of the
company being wound up is limited to £1. The company is a registered charity, registration number 519429, and
acts entirely as a non-profit making organisation.
Recruitment and Appointment of Management Committee
The Trustees under the company’s Articles are known as members of the Management Committee. Under the
requirements of the Memorandum and Articles of Association the members of the Management Committee are
elected to serve for a period of three years after which they can offer themselves for re-election at the next
Annual General Meeting.
The Management Committee recruits members with a range of skills and attributes. New Trustees will continue
to be introduced to further diversify the membership and balance the skills of the Committee. Members of the
Management Committee are requested annually to provide a list of their skills and identify any potential gaps.
Trustee Induction and Training
New Trustees normally receive an induction from the Chair of Trustees and the Director, with the opportunity to
meet staff and volunteers and understand the operation of the organisation with relevant training given.
Risk Management
The Management Committee maintains a regular review of the major risks to the charity with a risk register which
is updated at least quarterly and monitoring of actions to manage these risks. Internal control risks are minimised
by the implementation of procedures for authorisation of all transactions and projects. A variety of sources and
projects are used to seek to minimise risks to funding streams. Procedures are in place to ensure compliance
with the health and safety of staff, volunteers, clients and visitors. The Charity holds the Advice Quality Mark
standard which has been successfully retained in May 2024 for a further two years.
Organisational Structure
Cancer Support Yorkshire has a Management Committee, led by the Chair, currently of 5 members, with a
quorum of 3, who meet at least quarterly and are responsible for the strategic direction, overall performance and
policy of the Charity.
The Board has Finance and Audit Subgroup to oversee Audit, Management accounts and the Budget. The Chair
and all Board members have responsibility for Governance and Risk.
A scheme of delegation is in place and day to day responsibility for the provision of the services and operation
of the organisation is the responsibility of the Executive Director. The Executive Director also is a member of
the Board and the Finance and Audit Subgroup but does not have voting rights.
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Cancer Support Yorkshire
Year Ended 31st March 2024
Trustee's Annual Report
Related Parties
The Charity is influenced by local and national policy, as far as it is complementary to the charity’s objectives.
Commissioning services are with NHS West Yorkshire Integrated Care Board (ICB). In addition, the Charity is
part of a consortium commissioned by Bradford District Metropolitan Council to provide specialist welfare rights
information and advice for complex needs Lot One. We are grateful for their continued support. We are also
proud to work within the local Hospital Teaching Trusts, BTHFT and ANHSFT, West Yorkshire & Harrogate
Cancer Alliance and Macmillan allowing partners to work together for the good of people affected by Cancer.
Public Benefit
The Trustee Board has referred to the guidance contained in the Charity Commission’s general guidance on
public welfare when reviewing the Charity’s aims and objectives and in planning future activities.
Principal Funding Sources
Cancer Support Yorkshire receives statutory funding through contracts with the NHS West Yorkshire Integrated
Care Board and Bradford MDC via a consortium for welfare advice which currently equates to 55% of
expenditure. The charity raises funds through public fundraising, our Preloved Charity Shop in Skipton and
applications for grants to underpin the remaining expenditure and to support new projects
Objectives and Activities
The Charity objectives and principal activities are:
Non-Medical support for persons affected from all forms of cancer, carers and families
The provision of services aimed at supporting the best possible quality of life for people affected by
cancer through practical, social and emotional support
Support to people bereaved by cancer
Collaborative and partnership working with other organisations both voluntary and statutory involved in
supporting people affected by cancer
The strategy employed to assist the Charity meet these objectives continues to be:
To provide a range of services which are delivered to relevant quality standards and address the
potential problems related to cancer
To work in partnership with other agencies to ensure the widest range of services that best matches the
needs of the client group are available and accessible.
Who Uses and Benefits from our Services
Our services are available to anyone affected by cancer in our area including those with a cancer diagnosis,
carers and the bereaved. Bradford and Craven districts currently form our core area of delivery. Our work also
supports family members, carers, friends and family, communities and the wider general public.
Cancer Support Yorkshire will develop support in the wider area if opportunities present themselves.
Operational Activities
We deliver support groups, complementary therapies, counselling, welfare advice and personalised support
with our Next Steps service for people at the end of their treatment in our Bradford Centre. The decision was
taken to end the lease of our Skipton centre after a ten year period which we were grateful for all the support
we delivered and for all the support we received. We continue to deliver our services across the Skipton district
with complementary therapies, counselling, support group and welfare rights support in various locations
across Skipton. Our charity shop in Skipton continues to do well with increasing donations which we are
always grateful for.
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Cancer Support Yorkshire
Year Ended 31st March 2024
Trustee's Annual Report
Information
We continue to provide information and one to one supportive listening. Increasingly our holistic support services
are being integrated into NHS Cancer pathways and our leaflet is given to every diagnosed cancer patient in the
district at the time of diagnosis
Welfare advice
The Welfare Advice Service has operated by phone, online and in person activity throughout the year. Finances
are a key priority for people affected by cancer and the Welfare Advice team are often the first support people
need following a cancer diagnosis. Our advisers have a wealth of experience in providing a service which guides
and helps individuals through the Welfare Benefits system seeking to ensure that they get the benefits they are
entitled to and need as well as grants which are available to them.
In the year we have:
Assisted 1279 new clients, claiming £3,587,562 on their behalf.
Worked in partnership with other advice providers to form to ensure clients with complex needs have
access to benefits advice.
Delivered a timely and supportive service to palliative clients at referral.
Reaching Inequalities in City Welfare Advice
Continuing to deliver specialist advice service for benefits and grants available for seven hours per week. Funded
through Bradford City and Bradford District Clinical Commissioning via Bradford VCS Alliance
Wellbeing Service
The service delivers a professional, timely and mutually agreed support programme to those people whose lives
are affected by a cancer diagnosis. The client is involved at every stage of their support plan taking into account
their uniqueness, the stage of their disease and the fundamental issues as identified by them.
The service provides the widest possible help from Image Solutions providing headwear and beauty treatments
for people affected by cancer treatments, group and individual counselling, exercise and relaxation classes,
activity groups, complementary therapies, mindfulness.
In the year we had:
859 new clients
New clients supported on average 24 weeks
Clients supported by 30 volunteers and sessional providing holistic support — group support, counselling,
complementary therapies, Image Solution volunteers, and our Preloved Shop Volunteers.
Next Steps
Our Next Steps Service delivers personalised care support for cancer patients at the end of their treatment by
offering a range of community and non-clinical support available to help to live as full a life as possible after
treatment.
In the year we supported 741 clients
Transport
We continue to deliver our transport Service to help people get to their hospital appointments at Eccleshill
Hospital, Bradford Royal and St Luke’s hospitals and to our Centre appointments for counselling, group support
and complementary therapy sessions. We are grateful for our volunteer driver and continue to use a local taxi
service for this with over 410 journeys carried out.
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Cancer Support Yorkshire
Year Ended 31st March 2024
Trustee's Annual Report
Review of 2023-24 and Priorities for the future
The Trustees took steps to reduce the deficit in 2023/24 by cutting overhead costs and appointing a
professional fundraising organisation to apply for large core funding grants on behalf of the charity. However,
the deficit continued to deteriorate in the year to March 2024.
Further action became necessary during 2024/25 financial year, which included a staff restructure, reducing
centre opening times from five to four days per week and entering into discussions regarding sale of the part of
the building which was leased out to Bradford District Care Trust.
The grant applications submitted were all unsuccessful. The trusts we applied to reported that they had
received a 3000% increase in grant applications in this very challenging financial climate. Due to the significant
issues with cashflow (which had been reported to the Charities Commission in October 2024 as a risk to the
charities financial viability) by October 2024, for the immediate survival of the Charity a decision was made to
sell Daisy House Farm in its entirety. The sale completed in March 2025 generating net funds of £680,500.
Financial Viability
As with many charities, even with savings being made in staff and other expenditure, we have needed to put
financial recovery plans in place. The cash funds released from the sale of the building will ensure our viability
for the next 12 months and beyond. The charity was also fortunate to receive a legacy in the amount of £110,350
in December 2024 which covered the salaries and overhead costs for January and February 2025 before the
funds from the sale of the building were received in March 2025.
Unfortunately, between 19 March 2025 and 4 April 2025 payments totalling £170,000 were made to two
employees of the charity without approval from the trustee board. On discovery, this incident was reported to the
police and the Charity Commission and these transactions are currently subject to ongoing investigations by
both agencies. No conclusions have yet been reached at the date these financial statements were approved.
The board of trustees are pursuing recovery of these funds and are working with relevant agencies to pursue
recovery of these funds. The trustees are also reviewing internal financial controls to mitigate the risk of anything
similar happening again in the future.
In the coming year we intend to;
Move towards a community led model where we can extend our reach into the heart of all communities
across the Bradford and Craven Districts, vital to us as a charity ensuring we support the changing needs
of people affected by cancer.
Following the sale of the building, we will lease a designated hub where we continue to deliver
counselling, therapies and other services.
Look to strengthen the new board by appointing trustees within the health sector, finance, legal, HR and,
safeguarding and digital marketing skills
Continue to generate new funding opportunities and incorporate new and innovative ways of working to
increase efficiencies and improve reporting, to meet the new challenges and funding mechanisms being
set.
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Cancer Support Yorkshire
Year Ended 31st March 2024
Trustee's Annual Report
Results for the year
Income for the year ended 31 March 2024 was £545,244 (2023: £560,774). After expenditure of £604,160 (2023:
£581,995), net expenditure for the year was £58,916 (2023: £581,995). This resulted in the total value of funds
at 31 March 2024 being £958,258 (2023: £1,017,174) of which £31,409 (2023: £88,104) were unrestricted in
nature. Of these general funds at 31 March 2024, £926,854 is held in fixed assets.
Our principal restricted funding sources during the year have been NHS West Yorkshire Integrated Care Board
(ICB) and Bradford Metropolitan District Council. The trustees would wish to extend their gratitude to all our
funders for their continuing support.
Reserves Policy
Trustees have considered the main risks to the organisation and in view of anticipated reduction of statutory
funding levels prudent financial management has been implemented and is ongoing throughout the year. This
will ensure that core activity can continue and increasing demand for support can be managed.
The Trustees have an established a policy whereby unrestricted funds neither committed nor invested in
tangible fixed assets (free reserves) held by the charity should be between four and nine months budgeted
expenditure, which amounts to £150,000 to £450,000. At 31 March 2024 the free reserves fell short of this
level at only £31,409. The sale of the building in March 2025 resulted in an increase in free reserves to cover in
excess of nine months running costs. Trustees are working on a financial strategy to ensure the charity
maintains an appropriate level of reserves, whilst continuing to deliver high standard services to our
beneficiaries.
Trustees’ responsibilities in relation to the financial statements
The Charity Trustees are responsible for preparing a Trustees’ annual report and financial statements in
accordance with applicable law and UK Accounting Standards (UK Generally Accepted Accounting Practice).
Company law requires the Charity Trustees to prepare financial statements for each year which give a true and
fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable
company for that period. In preparing the financial statements, the Trustees are required to:
select suitable 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;
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue to operate.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group
and hence taking reasonable steps for prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
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Cancer Support Yorkshire

Year Ended 31st March 2024

Trustee's Annual Report

Statement of Disclosure of Information to Examiners

The Trustees of the company who held office at the date of approval of this annual report confirm that:

so far as they are aware, there is no relevant audit information needed by the company’s auditors in connection with preparing their report, of which the company’s auditors are unaware; and * they have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the company’s auditors are aware of this information.

Small Company Rules This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. It was approved by the Board and signed on its behalf.

Gordon Alistair Richard Guest

Trustee

Date

28/08/2025

I report to the trustees on my examination of the financial statements of Cancer Support Yorkshire ('the

As the trustees of the charity you are responsible for the preparation of the financial statements in

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by

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

I have completed my examination. I confirm that no material matters have come to my attention in

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an

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

Date:

Garforth Leeds

			2024		2023
		Unrestricted	Restricted	Total	Total Funds
		Funds	Funds	Funds
	Note	£	£	£	£
Income
Donations and legacies		94,123	-	94,123	65,791
Charitable activities		32,708	305,478	338,186	385,565
Other trading activities		111,918	-	111,918	109,027
Investment income		1,017	-	1,017	391
Total Income	2	239,766	305,478	545,244	560,774
Expenditure
Raising funds	5	40,640	-	40,640	64,227
Expenditure on charitable activities	6	258,037	305,478	563,515	517,768
Total Expenditure		298,677	305,478	604,155	581,995
Net Income / (Expenditure)		(58,911)	-	(58,911)	(21,221)
Net Income and Net Movement in Funds
Total funds brought forward	15	1,017,174	-	1,017,174	1,038,395
Transfers	15	-	-	-	-
Total Funds Carried Forward	15	958,263	-	958,263	1,017,174

		2024	2023
	Note	£	£
Fixed Assets
Tangible fixed assets	11	930,206	929,070
Current Assets
Debtors	12	54,921	45,387
Cash at bank and in hand		65,245	132,334
		120,166	177,721
Creditors: Amounts Falling Due Within One Year	13	67,168	59,699
Net Current Assets		52,998	118,022
Total Assets Less Current Liabilities		983,204	1,047,092
Creditors: Amounts Falling due After More Than One Year	14	24,941	29,918
Net Assets	16	958,263	1,017,174
Funds ofThe Charity
Restricted funds		-	-
Unrestricted funds
General funds		31,409	88,104
Designated funds		926,854	929,070
TotalCharityFunds	15	958,263	1,017,174

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024, although an audit has been carried out under section 144 of the

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for

These financial statements have been prepared in accordance with the provisions applicable to companies

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2024	2023
£	£
(38,388)	(10,182)
(38,388)	(10,182)
1,017	391
(17,611)	(1,322)
(16,594)	(931)
(9,216)	(10,005)
-	-
(9,216)	(10,005)
(64,198)	(21,118)
129,443	150,561
65,245	129,443
Activities
2024	2023
£	£
(58,911)	(21,221)
20,372	19,716
(1,017)	(391)
(9,534)	18,761
10,702	(27,047)
(38,388)	(10,182)
2024	2023
£	£
65,245	132,334
65,245	132,334

Cancer�Support�Yorkshire

Year�Ended�31st�March�2024

Notes�to�the�Financial�Statements

1 Accounting�policies

Charity�Information

Cancer Support Yorkshire is a private company limited by guarantee, the liability of the Trustees is limited to £1, and a charity incorporated in England and Wales. The registered office�is�Daisy�House�Farm,�44�Smith�Lane,�Bradford,�BD9�6DA.

Each member of the company has undertaken to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

Accounting�Convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity�is�a�Public�Benefit�Entity�as�defined�by�FRS�102.

The financial statements are prepared in sterling, which is the functional currency of the charity.�Monetary�amounts�in�these�financial�statements�are�rounded�to�the�nearest�£.

Going�Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting�in�preparing�the�financial�statements.

Charitable�Funds

Unrestricted�funds�are�available�for�use�at�the�discretion�of�the�trustees�in�furtherance�of�their� charitable�objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees�for�specific�purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained�by�the�charity.

Cancer�Support�Yorkshire

Year�Ended�31st�March�2024

Notes�to�the�Financial�Statements

Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income�will�be�received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant�is�recognised�at�the�time�of�the�donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known,�the�legacy�is�treated�as�a�contingent�asset.

Income from goods donated for sale by the charity is recognised at point of sale. As a result of the high volume of donated goods received by the charity, the cost of recognising these items�at�fair�value�on�receipt�would�outweigh�the�benefit�of�recognising�them�in�the�accounts.

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity,�are�recognised�when�the�charity�becomes�unconditionally�entitled�to�the�grant.

The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance Charites SORP (FRS102),�the�economic�contribution�of�general�volunteers�is�not�recognised�in�the�accounts.

Expenditure

Expenditure, which includes attributable VAT which cannot be recovered, is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that�settlement�will�be�required�and�the�amount�of�the�obligation�can�be�measured�reliably.

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

Governance costs, included in support costs, include those costs incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements�and�are�allocated�to�charitable�activities.

Cancer�Support�Yorkshire

Year�Ended�31st�March�2024

Notes�to�the�Financial�Statements

Tangible�Fixed�Assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation,�net�of�depreciation�and�any�impairment�losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values�over�their�useful�lives�on�the�following�bases:

Freehold�buildings:�2%�straight�line

Furniture�and�equipment:�20%�Reducing�balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial�activities.

Impairment�of�Fixed�Assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to�determine�the�extent�of�the�impairment�loss�(if�any).

Cash�and�Cash�Equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank�overdrafts�are�shown�within�borrowings�in�current�liabilities.

Financial�Instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes�party�to�the�contractual�provisions�of�the�instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Cancer�Support�Yorkshire

Year�Ended�31st�March�2024

Notes�to�the�Financial�Statements

Basic�Financial�Liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate�of�interest.�Financial�liabilities�classified�as�payable�within�one�year�are�not�amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured�at�amortised�cost�using�the�effective�interest�method.

Derecognition�of�Financial�Liabilities

Financial�liabilities�are�derecognised�when�the�charity's�contractual�obligations�expire�or�are� discharged�or�cancelled.

Taxation

Cancer Support Yorkshire is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, it is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains�Act�1992�in�respect�of�income�and�gains�arising.

Employee�Benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s�services�are�received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination�benefits.

Retirement�Benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they�fall�due.

Cancer�Support�Yorkshire

Year�Ended�31st�March�2024

Notes�to�the�Financial�Statements

Critical�Accounting�Estimates�and�Judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual�results�may�differ�from�these�estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision�affects�both�current�and�future�periods.

Funds	Funds	2024
£	£	£
94,123	-	94,123
-	-	-
94,123	-	94,123
7,999	305,478	313,477
24,709	-	24,709
-	-	-
32,708	305,478	338,186
20,902	-	20,902
91,016	-	91,016
111,918	-	111,918
1,017	-	1,017
1,017	-	1,017
239,766	305,478	545,244

2 Analysis of Income (Continued)

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|||| |---|---|---| |Funds|Funds|2023| |£|£|£| |-| |56,561|56,561| |-| |9,230|9,230| |56,561|9,230|65,791| |-| |347,244|347,244| |-| |21,826|21,826| |-| |16,495|16,495| |38,321|347,244|385,565| |-| |35,880|35,880| |-| |73,147|73,147| |-| |109,027|109,027| |391|-|391| |391|-|391| |204,300|356,474|560,774| |Restricted|Total|Funds| |Funds|Funds|2024| |£|£|£| |-|-|-| |-|-|-| |-|-|-| |Restricted|Total|Funds| |Funds|Funds|2023| |£|£|£| |-| |2,030|2,030| |-| |7,200|7,200| |-| |9,230|9,230|