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← The Leukaemia Unit Appeal Fund For The Metropolitan Borough Of Dudley

2025-03-31-accounts

Charity registration number 701336 (England and Wales)

LEUKAEMIA UNIT APPEAL FUND

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

LEUKAEMIA UNIT APPEAL FUND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Lee Jenkins
Roslyne Bratt-Wyton
Pauline Jenkins
Ken Winning
David Bareford
Christine Protheroe
Angela Watts
Charity registration England and Wales 701336
Principal address 38 Strathern Drive
Coseley
West Midlands
WV14 9HE
Independent examiner Neal and Co Business Services Limited
Shakespeare Buildings
26 Cradley Road
Cradley Heath
West Midlands
B64 6AG
Bankers NatWest
Merry Hill Centre
Brierley Hill
West Midlands
DY1 1LW
Solicitors Higgs & Sons
3 Waterfront Business Park
Dudley Road
Brierley Hill
DY5 1LX

LEUKAEMIA UNIT APPEAL FUND

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Statement of financial position 5
Notes to the financial statements 6 - 13

LEUKAEMIA UNIT APPEAL FUND

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 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 Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The charity's objective continues to be the promotion of care in comfortable surroundings for patients receiving treatment for haematological malignancies and those receiving chemotherapy for solid tumours. The charity has provided for the construction and expansions to the Georgina Unit in the Metropolitan Borough of Dudley. These objectives are met by a number of activities which assist in the maintenance of the care environment by assisting the welfare of patients, families and staff.

The charity formed a wholly owned trading subsidiary called LUAF Ltd on 7th February 2013. The trading activity of LUAF Ltd is the sale of donated goods in charity shops. Profits from this company are transferred to the charity via the provisions of gift aid at the end of each financial year.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Activities

In addition to assisting the Georgina Unit with general purchases of consumables, the fund has continued to finance large items of expenditure by earmarking monies to be spent on specific items which will benefit the Unit, the staff and the patients. Details of these are given in Note 18 of the financial statements.

The fund has continued to support the maintenance of the holiday homes, support of education and training for Haemato/Oncology staff and patient support. The fund has also been able to help patients with special events in their lives.

The respite accommodation allows the units patients and families to enjoy a holiday when treatment allows and also allows for bereaved families to take time away in a comfortable environment. The respite accommodation consists of two chalets and a family caravan.

The Trustees pay a tribute to the invaluable work undertaken by the many people who have volunteered their time, in assisting with the fund-raising events and helping to maintain the chalets, log cabin and caravan.

Therefore, taking into account the difficult economic climate, 2024/25 has been an encouraging year with the generous support from many people. This has allowed the fund to support the Georgina Unit in all its activities.

The success of the fund also brings additional responsibilities to the Trustees to ensure the money is spent appropriately.

Financial review

Income totalling £61,629 was received in the year and expenditure totalling £239,874. The unrestricted funds at the year end were £1,061,120.

LEUKAEMIA UNIT APPEAL FUND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have built up reserves to meet the ongoing changes within the Leukaemia and cancer care environment. The trustees have funds designated for the purchase of specialist equipment and the cost of educational scholarships. Other designated funds are for the support of salaries for specialised staff.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity was established by a charitable trust deed on 27 February 1989.

The trustees who served during the year and up to the date of signature of the financial statements were: Lee Jenkins Roslyne Bratt-Wyton Pauline Jenkins Ken Winning David Bareford Christine Protheroe Angela Watts

Recruitment and appointment of trustees

Prospective new Trustees are nominated by Board members.

The trustees' report was approved by the Board of Trustees.

Roslyne Bratt-Wyton Trustee

26 January 2026

LEUKAEMIA UNIT APPEAL FUND

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF LEUKAEMIA UNIT APPEAL FUND

I report to the trustees on my examination of the financial statements of Leukaemia Unit Appeal Fund (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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 financial statements to be reached.

Neal and Co Business Services Limited

Shakespeare Buildings 26 Cradley Road Cradley Heath West Midlands B64 6AG 26 January 2026

LEUKAEMIA UNIT APPEAL FUND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income and endowments from:
Donations and legacies 2 6,221 35,775
Other trading activities 3 13,088 250
Investments 4 9,621 9,468
Other income 5 32,699 104,503
Total income 61,629 149,996
Expenditure on:
Raising funds 6 14,017 -
Charitable activities 7 225,857 76,069
Other expenditure 12 - 10,000
Total expenditure 239,874 86,069
Net income/(expenditure) and movement in funds (178,245) 63,927
Reconciliation of funds:
Fund balances at 1 April 2024 1,239,365 1,175,438
Fund balances at 31 March 2025 1,061,120 1,239,365

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

LEUKAEMIA UNIT APPEAL FUND

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Property, plant and equipment 14 - 4,780
Investments 15 1 1
1 4,781
Current assets
Trade and other receivables 16 677 83,782
Cash at bank and in hand 1,070,163 1,153,944
1,070,840 1,237,726
Current liabilities 17 (9,721) (3,142)
Net current assets 1,061,119 1,234,584
Total assets less current liabilities 1,061,120 1,239,365
The funds of the charity
Unrestricted funds 18 1,061,120 1,239,365
1,061,120 1,239,365

The financial statements were approved by the trustees on 26 January 2026

Lee Jenkins Roslyne Bratt-Wyton Trustee Trustee

LEUKAEMIA UNIT APPEAL FUND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Leukaemia Unit Appeal Fund is a a registered charity in England and Wales. The principal address is 38 Strathern Drive, Coseley, West Midlands, WV14 9HE.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Charities Act 2011 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 Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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 £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 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.

1.3 Charitable funds

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

Restricted funds are subject to specific conditions by donors or grantors 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.

1.4 Incoming resources

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.

LEUKAEMIA UNIT APPEAL FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is included on an accruals basis, when incurred.

Charitable Activities

These are purchases of goods and services which relate directly to the provision of the charitable activities. Grants payable are accounted for once approved by the trustees.

Support Costs

These are incurred directly in support of the charitable activities. They are allocated equally to the two main charitable activities (supporting the patients and carers at the Leukaemia Unit at Russells Hall Hospital and respite accommodation for patients and families).

Governance

These are costs incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is calculated to write off the cost less estimated residual value of fixed assets on a straight line basis over their estimated useful lives.

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.

1.7 Non-current investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Cash and cash equivalents

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

1.9 Fund accounting

The charity's general reserves consists of funds which the charity will use for the purpose of supporting the specialist cancer unit in the Metropolitan Borough of Dudley (the Georgina Unit) for the treatment of cancer patients with a Haematological malignancy that are cared for on the Georgina Unit, and any other related expenditure (at the discretion of the trustees).

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

LEUKAEMIA UNIT APPEAL FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

2 Donations and legacies

2025 2024
£ £
In memory of Sandra Lorraine Price - 5,689
Theam Security Ltd - 4,000
Cy Wooldridge - 3,588
CPI Mortars Limited/CPI Euromix - 3,498
Friends at Studio 524 - 2,015
In memory of Dave Birchall (Enville Athletic Social Club) - 1,311
Housewives Choice - 1,000
Jeff Worsey - 1,000
Other donations 6,221 13,674
6,221 35,775
3 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Non-charitable trading activities 13,088 250
4 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 9,621 9,468
5 Other income
2025 2024
£ £
Net gain on disposal of tangible fixed assets 19,024 -
Rental income from holiday homes 13,675 13,805
Profits transferred from LUAF Ltd - 90,698
32,699 104,503

LEUKAEMIA UNIT APPEAL FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on raising funds

Fundraising and publicity
Other fundraising costs
Expenditure on charitable activities
Supporting
the
Leukaemia
Unit
Respite
Accommoda
tion
2025
2025
£
£
Direct costs
Depreciation and
impairment
-
-
Purchase of furnishings
and consumables for
ward
194,210
-
Scholarships
370
-
Repairs, maintenance
and cleaning
-
7,707
Furnishings and
consumables
-
480
Site costs - passes, rent
and utilities
-
17,001
194,580
25,188
Share of support and governance costs (see note 8)
Support
1,919
1,920
Governance
1,125
1,125
197,624
28,233
Analysis by fund
Unrestricted funds
197,624
28,233		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
14,017
-
Total
Supporting
the
Leukaemia
Unit
Respite
Accommoda
tion
Total
2025
2024
2024
2024
£
£
£
£
-
-
4,840
4,840
194,210
37,487
-
37,487
370
1,126
-
1,126
7,707
-
7,246
7,246
480
-
831
831
17,001
-
18,848
18,848
219,768
38,613
31,765
70,378
3,839
1,724
1,723
3,447
2,250
1,122
1,122
2,244
225,857
41,459
34,610
76,069
225,857
41,459
34,610
76,069		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
14,017
-
Total
Supporting
the
Leukaemia
Unit
Respite
Accommoda
tion
Total
2025
2024
2024
2024
£
£
£
£
-
-
4,840
4,840
194,210
37,487
-
37,487
370
1,126
-
1,126
7,707
-
7,246
7,246
480
-
831
831
17,001
-
18,848
18,848
219,768
38,613
31,765
70,378
3,839
1,724
1,723
3,447
2,250
1,122
1,122
2,244
225,857
41,459
34,610
76,069
225,857
41,459
34,610
76,069
Total
2024
£
4,840
37,487
1,126
7,246
831
18,848
70,378
3,447
2,244
76,069
76,069

7 Expenditure on charitable activities

LEUKAEMIA UNIT APPEAL FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs allocated to activities

Supporting
the
Leukaemia
Unit
2025
£
Printing, stationery and advertising
926
Insurance
1,879
Catering
-
Sundry
216
Governance
3,068
6,089
9
Net movement in funds
2025
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
2,250
Depreciation of owned property, plant and equipment
-
Profit on disposal of property, plant and equipment
(19,024)		 Total
2024
£
354
2,206
671
216
2,244
5,691
2024
£
2,244
4,840
-

10 Trustees

None of the trustees received any remuneration during the year.

11 Employees

There were no employees during the year.

12 Other

Charitable donations 2025
£
-
-		 2024
£
10,000
10,000

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

LEUKAEMIA UNIT APPEAL FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14
Property, plant and equipment
Respite
Accomm
£
Cost
At 1 April 2024
213,242
Disposals
(213,242)
At 31 March 2025
-
Depreciation and impairment
At 1 April 2024
208,461
Eliminated in respect of disposals
(208,461)
At 31 March 2025
-
Carrying amount
At 31 March 2024
4,780
15
Fixed asset investments
Cost or valuation
At 1 April 2024 & 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
16
Trade and other receivables
Amounts falling due within one year:
Amounts owed by subsidiary undertakings
Prepayments and accrued income		 Office
Equipment
Total
£
£
61,721
274,963
-
(213,242)
61,721
61,721
61,721
270,182
-
(208,461)
61,721
61,721
-
4,780
Unlisted
investments
£
1
1
1
2025
2024
£
£
-
67,573
677
16,209
677
83,782

LEUKAEMIA UNIT APPEAL FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Current liabilities

Current liabilities
Amounts owed to subsidiary undertakings
Accruals and deferred income		 2025
£
7,239
2,482
9,721		 2024
£
-
3,142
3,142

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Respite accommodation
Staff support and bursaries
Hinton scholarship fund
Amy Stew-Gregory scholarship
fund
Mr and Mrs Turner
ophthalmoscopes fund
General funds
Previous year:
Respite accommodation
Staff support and bursaries
Hinton scholarship fund
Amy Stew-Gregory scholarship
fund
Mr and Mrs Turner
ophthalmoscopes fund
General funds		 At 1 April
2024
Incoming
resources
Resources
expended
£
£
£
4,779
19,024
-
12,000
-
(370)
119,356
-
-
16,956
-
-
1,600
-
-
1,084,674
42,605
(239,504)
1,239,365
61,629
(239,874)
At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
9,619
-
(4,840)
12,000
-
(394)
119,356
-
-
14,100
3,588
(732)
1,600
-
-
1,018,763
146,408
(80,103)
1,175,438
149,996
(86,069)		 Transfers
At 31 March
2025
£
£
(23,803)
-
370
12,000
-
119,356
-
16,956
(1,600)
-
25,033
912,808
-
1,061,120
Transfers
At 31 March
2024
£
£
-
4,779
394
12,000
-
119,356
-
16,956
-
1,600
(394)
1,084,674
-
1,239,365		 Transfers
At 31 March
2025
£
£
(23,803)
-
370
12,000
-
119,356
-
16,956
(1,600)
-
25,033
912,808
-
1,061,120
Transfers
At 31 March
2024
£
£
-
4,779
394
12,000
-
119,356
-
16,956
-
1,600
(394)
1,084,674
-
1,239,365
1,239,365

LEUKAEMIA UNIT APPEAL FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Unrestricted funds

(Continued)

Respite accommodation

This represents capital expenditure on two chalets and one caravan which the Fund has purchased to be utilised by the patients of the Georgina Unit and their families. These have been sold within the year.

Staff support and bursaries

The Fund has previously supported the training and education of nurses and hospital staff, and had earmarked a further £12,000 towards this.

Hinton scholarship fund

This fund represents a legacy received from Kenneth and Margaret Hinton. The funds have been put aside and will be used for scholarships.

Amy Stew-Gregory scholarship fund

This fund represents money raised in memory of Amy Stew-Gregory. The funds have been put aside and will be used for scholarships.

Mr and Mrs Turner ophthalmoscopes fund

This fund represents a donation from Mr and Mrs Turner for ophthalmoscopes. These have now been replaced under the refurbishment of the isolation unit.

19 Related party transactions

The Keleaner is a cleaning firm operated by the daughter of one of the Trustees (P Jenkins). They were employed to do washing and deep cleaning for the holiday homes. The total value of services amounted to £nil (2024 - £200).

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