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← The Holistic Cancer Centre

2025-03-31-accounts

Charity registration number 702114

Company registration number 02349347 (England and Wales)

THE HOLISTIC CANCER CENTRE LTD

(A Company Limited by Guarantee and not having a share capital)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

THE HOLISTIC CANCER CENTRE LTD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Y.L. Marsden-Beckett A. Brookes A. C. McKevitt C. P. Alfonso Charity number 702114 Company number 02349347 Principal address Solas 6 Ashburton Road Claughton Prenton Wirral CH43 8TW Wirral Independent examiner McEwan Wallace Limited 6 Abbots Quay Monks Ferry Birkenhead Wirral CH41 6AF Bankers Barclays Bank PLC Birkenhead Wirral CH41 4DA Solicitors Michael Saleh & Co 748 Wilmslow Road Didsbury Manachester M20 2DW

THE HOLISTIC CANCER CENTRE LTD

CONTENTS

Page
Trustees report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 20

THE HOLISTIC CANCER CENTRE LTD

TRUSTEES REPORT (INCLUDING DIRECTORS' 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 financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 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)" (effective 1 January 2019).

General charity information

The charity was established in 1988 and is recognised as a Centre of Excellence by many health care professionals across not only the UK but also further afield.

The charity is a nursing led organisation that continues to evolve based on the identifiable needs of those who use its services. It is a patient directed organisation, we work in collaboration with patients using a combination of innovative ideas and lateral thinking, enabling us to respond to and meet patients needs.

We help our patients to make sense of their world when they feel that everything has gone out of control and empower them with knowledge to improve their quality of life.

Objectives and activities

When planning activities for the residents of Wirral and beyond, the Trustees are mindful of the Charity Commissions guidelines on Public Benefit and believe that the Charity has complied with the duty in section 17 (5) of the Charities Act 2011 and subsequent updates in the Charities Act 2022.

The Charity’s principal objective and activity continues to be, to promote the relief of sickness and advance the education of the public by the provision of services and resources to meet the emotional and medical needs of the individual who requires them and to improve the quality of life for such individuals by means of holistic care and services. There has been no change in these during the year.

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

THE HOLISTIC CANCER CENTRE LTD

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

Achievements and performance

Over the year the charity has continued to provide direct care to those with cancer and also to provide emotional/ psychological support for family members, relatives and carers. In the 24/25 financial year, the team have delivered in excess if 7,000 contacts; including but not limited to, a range of Therapeutic treatments, nurse consultations and counselling.

The charity has maintained it's opening hours, including evening opening for those that may be in employment or require additional flexibility around the standard '9-5' working hours.

During the year, members of the Board of Trustees agreed to change the Charity’s management structure, in recognition of the operating model. This involved the Nurse and Centre Manager becoming the CEO to accurately reflect the role and responsibilities being undertaken.

The charity’s charity shop continues to provide essential income to support the delivery of services, vital fundraising activities are undertaken and continuous grant applications are submitted. These grant applications and fundraising activities are going to become even more crucial from 25/26 as the Charity will be losing it's NHS funding after 37 years (£40,000+ per year), due to budget cuts.

Below are some of the grants that were awarded to the Charity during the 24/25 financial year:

Funding From Amount (£)

Awards for All 20,000 Medicash 3,000 Skelton Fund 1,144 Asda Foundation 1,000 Mason Bibby 600

Overall, the charity has had a successful but challenging year. It has been a year of increased service demand, coupled with a reduction in income raised, due to the increasingly difficult economic climate and the subsequent impact on charities. Furthermore, as the charity is set to lose it's NHS funding, the Board of Trustees are working to mitigate the threats to which the charity is exposed and are satisfied that sufficient systems are in place to mitigate exposure to the major risks.

THE HOLISTIC CANCER CENTRE LTD

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

Financial review

It is the policy of the charity that 'free reserves', being unrestricted funds which have not been designated for a specific use nor tied up in fixed assets, should be maintained at a level equivalent to between three and six month’s unrestricted charitable 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.

Unrestricted expenditure on charitable activities (excluding discretionary repairs and other costs incurred when funds permit) in 2025/26 is expected to be in the range £50,000 to £70,000 (if identified cost savings and planned cost reductions have to be applied). Three months of unrestricted expenditure at this level would equate to £12,500 to £17,500.

Actual unrestricted reserves held at the year end amounted to £650,527 (see note 21). Of these funds, (£5,662) is related to net assets not tied up in fixed assets, with the 'current' element of bank loans of £20,326 netted from that figure. As the bank loans are secured specifically on fixed assets, the trustees deem it appropriate to also exclude the related bank loan element from the current assets assessment for 'free reserves' purposes, resulting in 'free' unrestricted current assets equating to £14,664. This adjusted 'free reserves' figure meets the planned minimum 'free reserves' policy level. The trustees are working in 2025/26 to increase the retained unrestricted reserves not tied up in fixed assets to move them further into the 'three to six months' band.

Income in the year amounted to £210,829, a decrease of £21,416 on 2024's unusually high total of £232,245. The Board of Trustees appointed a part time Fundraising Manager in 2023/24 to increase fundraising activities, and this has led to higher levels in 2024 and 2025 than achieved in the years prior.

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.

THE HOLISTIC CANCER CENTRE LTD

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

The charity is a company limited by guarantee and not having a share capital. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs. Y.L. Marsden-Beckett Mr. A. Brookes Miss. A. C. McKevitt Mrs. C. P. Alfonso

Trustees appointed in 2022/23 and 2023/24 were recruited via a formal expression of interest to the Chair of the Board, currently Mr A Brookes, for consideration by Board Members. The interested parties were then invited for a formal interview with the Board and it was subsequently decided that they should be appointed as trustees with specific responsibilities in relation to the running of the Charity.

As ever the charity can report it is very fortunate to have a caring and responsible team who are always willing to take on "new" challenges and "go the extra mile". The majority of the charity's team are volunteers who provide a valuable service to the charity in assisting in the delivery of care at the Therapeutic Cancer Centre and working in the charity's shop. The volunteers are pleased to provide their time, knowledge and skills with no financial gain. Many of the volunteers are active or retired health care professionals.

The management of the Charity was overseen and decided by the active Trustees. The Board of Trustees attend formal monthly Board meetings throughout the year.

The team (staff) in the Centre comprises Registered Nurses, Therapists and Administrative staff. The day to day management of the Centre is the responsibility of the Nurse/Centre Manager who reports directly to the Board of Trustees.

The Charity shop is led by two Managers (job-share) who are supported by volunteers.

Both the Centre and Shop teams come together for meetings, training, socialising and charity fundraising events.

All team members have up to date DBS checks where appropriate.

Supplier payment policy

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

THE HOLISTIC CANCER CENTRE LTD

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees report was approved by the Board of Trustees.

THE HOLISTIC CANCER CENTRE LTD

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE HOLISTIC CANCER CENTRE LTD

I report to the trustees on my examination of the financial statements of THE HOLISTIC CANCER CENTRE LTD (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, 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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Kris Billington

McEwan Wallace Limited

Kris Billington 6 Abbots Quay Monks Ferry Birkenhead Wirral CH41 5LH

Dated: .........................

THE HOLISTIC CANCER CENTRE LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
67,855
-
Charitable activities
4
57,448
40,218
Other trading activities
5
45,308
-
Total income
170,611
40,218
Expenditure on:
Raising funds
6
18,891
-
Charitable activities
7
152,942
46,610
Total expenditure
171,833
46,610
Net income/(expenditure)
(1,222)
(6,392)
Transfers between
funds
190,148
(190,148)
Net movement in
funds
8
188,926
(196,540)
Reconciliation of funds:
Fund balances at 1 April 2024
463,116
201,797
Fund balances at 31 March
2025
652,042
5,257		 Total Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
67,855
92,977
-
97,666
43,248
43,204
45,308
52,816
-
210,829
189,041
43,204
18,891
23,296
-
199,552
143,783
36,556
218,443
167,079
36,556
(7,614)
21,962
6,648
-
-
-
(7,614)
21,962
6,648
664,913
441,154
195,149
657,299
463,116
201,797		 Total
2024
£
92,977
86,452
52,816
232,245
23,296
180,339
203,635
28,610
-
28,610
636,303
664,913

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

THE HOLISTIC CANCER CENTRE LTD

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 13 759,273 746,748
Current assets
Debtors 14 458 156
Cash at bank and in hand 26,287 64,500
26,745 64,656
Creditors: amounts falling due within 16
one year (27,150) (24,209)
Net current (liabilities)/assets (405) 40,447
Total assets less current liabilities 758,868 787,195
Creditors: amounts falling due after
more than one year 17 (101,569) (122,282)
Net assets 657,299 664,913
The funds of the charity
Restricted income funds 19 5,257 201,797
Unrestricted funds 20 652,042 463,116
657,299 664,913

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 2025.

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 for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 1 December 2025

Trustee

Company registration number 02349347 (England and Wales)

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

The Holistic Cancer Centre Ltd is a registered Charity and a company limited by guarantee incorporated in England and Wales. The liability in respect of the guarantee as set out in the memorandum is limited to £1 per member of the company

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". 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 not to prepare a statement of cash flows.

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. The principal accounting policies adopted are set out below.

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 immediate future, at least for a minimum period of twelve months following approval of these financial statements.

The charity has, as of July 2025, not been able to renew the receipt of central core funding for 2025/26 which was previously £43,248 per annum. The trustees are appealing the decision to stop this central funding and are taking steps to replace that income and open up new funding streams. The charity has been able to generate funds raised through operating a shop, fundraising and applying for specific grants. In 2024/25, this additional funding amounted to over £160,000 and whilst it is discretionary to a certain extent, the trustees are confident similar levels can be accessed in 2025/26 and beyond.

The charity has overall reserves of in excess of £650,000 at 31 March 2025, of which the vast majority are unrestricted, and available cash deposits at that date of in excess of £26,000. The charity has significant fixed assets, including property, which if required could be used to generate or secure additional cashflow should the trustees find it necessary. It is the trustees preference to continue operating from the property it currently owns, but if necessary to ensure the future operation of the charity, the trustees are prepared to sell the property and use the net proceeds (after clearance of secured loans) to fund the leasing of new premises, relocation and provide working capital to fund on-going service provision.

On this basis, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.2 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.

THE HOLISTIC CANCER CENTRE LTD

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

1 Accounting policies

1.3 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.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.5 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:

Land and buildings No Depreciation Property improvements 10% Straight Line Fixtures and fittings 25% Straight Line Computers 33% Staight Line

Land and buildings have not been depreciated as the trustees keep the property in a sound state of repair, such that its expected useful economic life is in excess of 50 years. As a result, any depreciation charge is considered immaterial

Gifted assets are capitalised if valued over £250 at then point of receipt

1.6 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible 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).

1.7 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.

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

1.8 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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.

1.9 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.

1.10 Retirement benefits

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

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

2 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.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 67,855 92,977

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Charitable activities

Performance related grants
Analysis by fund
Unrestricted funds
Restricted funds
Performance related grants
NHS Cheshire and Merseyside ICB
Mark Benevolent Fund
Bereavement Support
Lottery funding
Sport England
Albert Hunt Trust
Anne Duchess of Westminster's Fund
The Duchy of Lancaster Benevolent Fund
PH Holt Foundation
The Louis Nicholas Residuary Charitable Trust
Other		 2025
£
97,666
57,448
40,218
97,666
43,248
-
-
20,000
-
5,000
-
-
10,000
6,000
13,418
97,666		 2024
£
86,452
43,248
43,204
86,452
43,248
16,984
9,750
-
5,965
5,000
3,705
1,800
-
-
-
86,452

5 Other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Shop income 45,092 52,535
Miscellaneous income 216 281
Other trading activities 45,308 52,816

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Staging fundraising events 1,708 2,408
Trading costs
Operating charity shops 17,183 20,888
Total costs 18,891 23,296
Charitable activities
2025 2024
£ £
Staff costs 119,856 104,746
Depreciation and impairment 3,739 1,560
Course and activity costs 9,363 7,815
Telephone 4,075 3,328
Stationery and postage 1,670 1,499
Insurance 5,699 4,846
Repairs and Renewals 9,240 29,385
Miscellaneous 23,106 3,600
Bank charges and interest 8,644 9,934
Utilities 9,255 8,906
Independent review and accountancy 4,905 4,720
199,552 180,339
199,552 180,339
Analysis by fund
Unrestricted funds 152,942 143,783
Restricted funds 46,610 36,556
199,552 180,339

7 Charitable activities

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8

Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements - -
Depreciation of owned tangible fixed assets 3,739 1,560

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

Managers and trustees
Other
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
5
6
11
2025
£
115,804
2,294
1,758
119,856		 2024
Number
5
7
12
2024
£
102,221
1,014
1,511
104,746

No trustees received remuneration in respect of their services as a trustee in the year. All expenditure other than employment costs are considered to be support costs of the charity.

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

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

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12 Intangible fixed assets

Cost
At 1 April 2024 and 31 March 2025
Amortisation and impairment
At 1 April 2024 and 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Land and
buildings
Property
improvements
Fixtures and
fittings
Computers
£
£
£
£
739,682
7,920
44,284
5,534
-
11,844
3,800
620
739,682
19,764
48,084
6,154
-
2,376
43,626
4,670
-
1,976
1,279
484
-
4,352
44,905
5,154
739,682
15,412
3,179
1,000
739,682
5,544
658
864		 Website
£
13,800
13,800
-
-
Total
£
797,420
16,264
813,684
50,672
3,739
54,411
759,273
746,748

13 Tangible fixed assets

The cost of 'Land and Buildings' is the actual built up cost of acquiring the property and renovations carried out since to enable the charity to carry out and enhance the services it provides. The carrying value is reflective of its 'value in use' to the charity and not in respect of its resale value if it ever had to be sold to parties which have different planned usage.

14 Debtors

Debtors
2025 2024
Amounts falling due within one year: £ £
Prepayments and accrued income 458 156

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15 Loans and overdrafts

Bank loans
Payable within one year
Payable after one year		 2025
2024
£
£
121,895
140,640
20,326
18,358
101,569
122,282

The bank loan is secured by way of a legal charge dated 7 July 2005 over the freehold property situated and known as 6 Ashburton Road, Claughton, Birkenhead, CH43 8TW

The secured debt amounts to 16.5% (2024 18.9%) of the total carrying value of the property.

16 Creditors: amounts falling due within one year

Notes
Bank loans
15
Other taxation and social security
Other creditors
Accruals and deferred income
17
Creditors: amounts falling due after more than one year
Notes
Bank loans
15
18
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
20,326
2,502
427
3,895
27,150
2025
£
101,569
2025
£
1,758		 2024
£
18,358
1,700
418
3,733
24,209
2024
£
122,282
2024
£
1,511

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
- - - - -
Refurbishment grants 190,148 - - (190,148) -
Sport England 3,151 - (3,151) - -
Anne Duchess of Westminster's
Fund 3,705 - (3,705) - -
The Duchy of Lancaster
Benevolent Fund 1,077 - (1,077) - -
The Albert Hunt Trust 3,716 - (3,716) - -
Eleanor Rathbone Charitable
Trust - 2,000 (1,433) - 567
Hemby Charitable Trust - 1,500 (752) - 748
LCVS Community Impact Fund - 2,574 (2,400) - 174
Lottery Community Grant - 20,000 (20,000) - -
The Skelton Trust - 1,144 (1,144) - -
PH Holt Foundation - 10,000 (8,912) - 1,088
Medicash Foundation - 3,000 (320) - 2,680
201,797 40,218 (46,610) (190,148) 5,257
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Refurbishment grants 190,148 - - - 190,148
Sport England - 5,965 (2,814) - 3,151
Anne Duchess of Westminster's
Fund - 3,705 - - 3,705
The Duchy of Lancaster
Benevolent Fund - 1,800 (723) - 1,077
Mark Benevolent Fund - 16,984 (16,984) - -
Rathbones/ Price Harry Trust 2,001 - (2,001) - -
Zedra Trust 3,000 - (3,000) - -
The Albert Hunt Trust - 5,000 (1,284) - 3,716
Bereavement Support - 9,750 (9,750) - -
195,149 43,204 (36,556) - 201,797

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Restricted funds

The purpose of the Refurbishment grant, which includes I.C.A.P. grant income, was to meet the costs of refurbishment of the property acquired and fitted out to meet the charity's service needs and provision. The balance of the fund was carried in fixed assets under Land & Buildings, and was fully released to unrestricted funds in 2024/25 following a review by the Trustees that confirmed all terms and conditions of the grant release had been met.

The Sport England grant relates to the project Yoga in the Park.

The Anne Duchess of Westminster's Fund grant is for instructor expenses and room hire for yoga classes. The Duchy of Lancaster Benevolent Fund grant is for the purchase of garden furniture. The Bereavement Support grant relates to courses on bereavement.

The Eleanor Rathbone grant relates to the hire of an acupuncture therapist.

The Hemby Charitable Foundation Relates to the purchase of lotions and creams for the patients. The LVC Cost of Living grant relates to nurses salaries.

The Lottery Community grant relates to nurses salaries and the general running costs of the charity. The Skelton Trust relates to new equipment for consulting rooms and a new reception desk. The PH Holt Foundation grant relates to charity running costs.

The Medicash Foundation grant relates to the hire of therapists and the general running costs of the charity.

20 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.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
General funds 463,116 170,611 (171,833) 190,148 652,042
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 441,154 189,041 (167,079) - 463,116

21 Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Tangible assets 759,273 - 759,273
Current assets/(liabilities) (5,662) 5,257 (405)
Long term liabilities (101,569) - (101,569)
652,042 5,257 657,299

THE HOLISTIC CANCER CENTRE LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

21 Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 555,523 191,225 746,748
Current assets/(liabilities) 29,875 10,572 40,447
Long term liabilities (122,282) - (122,282)
463,116 201,797 664,913

Included in unrestricted current assets of (£5,662) for 2025 are bank loan repayments falling due within one year of £20,326. Excluding these amounts, unrestricted current assets amount to £14,664.

22 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).