Our biggest achievement during the past two years was the finalised agreement to fund four psychologist posts to support the mental health of young cancer patients treated in the Royal Hospital for Children and Young People in Edinburgh and Glasgow Children’s Hospital. The two posts for Edinburgh were filled in early 2022 and the two in Glasgow were filled in autumn 2022.
We purchased woodland adjoining our land at Ripple Retreat – our neighbour planned to sell the area and to secure the privacy of Ripple Retreat guests we, as a Board, agreed to purchase it. We plan to enhance it by planting additional native trees.
Our End of Treatment Bells continue to be provided for young cancer patients in Edinburgh and Aberdeen. We have also continued to provide our Parent and Patient Packs throughout the year to the Edinburgh, Aberdeen and Glasgow hospitals.
During this financial year we were able to welcome 30 families to the Ripple Retreat, delivered two mum’s days focused on the health and wellbeing of mums whose child is going through treatment and organised an open day to welcome our volunteers and supporters to Ripple Retreat. We also held a fun parent and child biscuit decorating workshop at the Retreat which went down a storm.
Our bald Lottie dolls continue to prove popular with young cancer patients enabling them to have a doll they can relate to during their treatment and hair loss.
Supermarket voucher requests for newly diagnosed and relapsed families continue to be a vital service we provide to families across Scotland. With a steep rise in living costs, we have seen requests increase for additional vouchers and we help where we can.
It was so good to return to organising fundraising events. We held our Blingo event at the Sheraton Hotel in May 2022 and a Glasgow Blingo event in September 2022. Our Young Ambassadors held their Christmas Afternoon Tea event in December at a new venue for this event – at the Kimpton Hotel. It was our biggest afternoon tea yet with over 200 guests. Our Young Ambassadors were once again, exceptional.
We are extremely grateful to the various trusts and foundations who have supported us throughout the year. Grants were awarded from The Elizabeth Frankland Moore and Star Foundation, Tesco Bags of Help, B&Q Foundation, BlackRock, Lovell Builders, Hugh Fraser Foundation, Edinburgh College for training, Arnold Clark Community Fund, UNUM, Wm Grant Foundation, Loch Venachar Lodges, Callander Rotary, Co-op Community Fund, Crieff Hydro – Charity Partner – donation of several prizes to raise funds.
Our corporate supporters and Charity of the Year partners have once again provided excellent support, for which we are extremely grateful. In particular the support shown to us by KDMedia through the Scottish Property Awards, Scottish Home Awards and Scottish Legal awards is most appreciated. A returning charity partner, Balanced Physiotherapy, has also been one of our proactive partners organising several events and they plan to raise enough to create a sensory trail in the wooded area at Ripple Retreat.
Despite the challenges we faced, I am delighted to report that our income for the year totalled £367,730.
The feedback we receive from young cancer patients and their families is a true testament of the commitment and passion our team, volunteers, and trustees, have given to It’s Good 2 Give throughout the year.
We look forward to building on the success of 2022/2023 and the return of more face to face fundraising in 2023/24.
The trustees present their annual report and financial statements for the year ended 31 March 2023.
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 Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 2019).
The charity has two primary objectives:
the care and wellbeing of young people with cancer and their families;
the provision of accommodation for care and respite for young people with cancer and their families (“the Ripple Retreat”).
Fundraising activities to date have secured significant funds. The day-to-day support of young patients has consisted of the provision of nutritional snacks and drinks in both Glasgow and Edinburgh oncology wards together with funding of items, both functional and fun, to make patients’ lives a little brighter.
Ripple Retreat
It has been wonderful to return to full occupancy at our Ripple Retreat. All our Welcome Volunteers are back too and love welcoming a family each Saturday. We have some housekeeping, gardening, and maintenance volunteers too and they are all delighted to be back supporting our charity. Our Ripple Retreat Bookings Manager video calls the family a week prior to their stay to go through our terms and conditions and answer any questions. Our Welcome Volunteers offer a warm welcome on-site and talk through the practical elements of their stay. The video call and Welcome Team roles have been updated accordingly. Training for Welcome Volunteers is continuous.
We continue to maintain excellent relationships with our business contacts in the Callander area. Go Ape, Blair Drummond Safari Park, the Loch Venachar Sailing Club, Wheels Cycle Hire, and Callander mini golf, are all offered to our families free of charge during their stay. We donate a £100 supermarket voucher to each family to help with fuel or food costs.
In December 2022, we engaged Susan Milligan as our Ripple Retreat Manager. Susan stays locally and is therefore a great support to our Ripple Retreat Director – Co-Founder Lynne McNicoll. Going forward Susan will forge relationships with local businesses and individuals to provide support to our charity.
Volunteers
Our volunteers and Young Ambassadors are delighted to return to volunteering activities.
Our Volunteer Manager, Jane Lothian, has made considerable progress in identifying new and improved processes for the recruitment, training and support of volunteers and Young Ambassadors.
Our Young Ambassadors helped organise a Christmas Afternoon Tea event in December 2022 at the Kimpton Hotel Edinburgh with over 200 guests attending!
The total volunteer hours donated to It’s good 2 give this financial year is an incredible 4621. We are truly grateful to all volunteers who donate their time.
Whilst the Trustees did not set a specific fundraising target for the year, they are satisfied that the amount raised this financial year is commensurate with the amount we were able to realistically raise during continued periods of uncertainty. We diversified our income applying for additional funding through grants and trust funds, and identified new opportunities to increase our regular income, like making a monthly donation through Friends of It’s good 2 give.
We are all delighted that the four psychology posts we fund in central Scotland are all filled. We are equally delighted that they have all made a big difference in a short period of time – in addition to working with patients on a one-to-one basis they are creating projects that will help more young cancer patients.
Annual fundraising events
It was wonderful to return to face-to-face events and we enjoyed holding our annual ladies lunch - Blingo - in May 2022. We owe a huge debt of gratitude to Founding Patrons Grant Stott and Tonya Macari for hosting this event for over ten years. In September 2022, we held our second event in Glasgow - Glasgow Blingo - with Grant hosting this event along with Charity Ambassador Kylie Reid. This event was co-organised by Lynne McNicoll and fellow trustee, Rosemary Calder. It was so successful a further Glasgow Blingo is planned for 2024.
The Charity recorded a deficit for the year of £194,646 (2022 - £78,498) on total income of £367,730 (2022 - £266,482). Income continues to be delivered through a mix of donations, volunteer and trustee organised fundraising events and the intention is for this successful mix to continue. In addition, increasing time is being spent to widen the donor base and to identify new funding sources. In particular, the charity is seeking to increase applications to trust funds and corporate partners.
The Trustees keep under review the level of freely available reserves to ensure the Charity’s continuation in future years. The actual available reserves of the Charity are those funds not tied up in fixed assets and contingent liabilities. At the year end, the Charity held available reserves of £193,209 (2022 - £1,207,202).
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 at least one year'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.
While The Ripple Retreat included in the accounts at £1,258,609 as at 31 March 2023, the building and original donated land cannot be sold.
Trusts and Foundations
Our Trusts and Funds Manager has applied for funding throughout the year and identified new opportunities for support from companies. We are grateful for all grants received during this financial year. Any restricted funding received is noted in the accounts.
Risk Assessment
The trustees are satisfied that there are systems are in place to mitigate risk. This includes an organisational risk register, H&S and Fire risk assessments, volunteer and event risk assessments.
We will continue to work closely with the psychology teams, nursing staff and social work teams to find additional ways to support young cancer patients and their families.
We will continue to offer short breaks at the Ripple Retreat for families of young cancer patients, at no cost to themselves.
Our focus will continue to be on the mental and physical wellbeing of the family as a whole.
Our partnerships with Edinburgh, Glasgow, and Aberdeen hospitals continue to thrive. The team will continue to work closely with nursing staff and social work teams to identify new and ad hoc ways for us to support young cancer patients.
We are in discussion with a company to provide and install a Volunteer Pod in the grounds of the retreat during 2022.
We look forward to celebrating the retreat’s 5th birthday in May 2022.
Our partnerships with Edinburgh, Glasgow, and Aberdeen hospitals continue to thrive. The team will continue to work closely with nursing staff and social work teams to identify new and ad hoc ways for us to support young cancer patients.
The charity is a company limited by guarantee.
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:
Lynne McNicoll OBE (resigned Chair 17 July 2023)
Fiona Bruce
Rosemary Calder
Professor Paul Chapman
Louise Caithness (appointed Chair 17 July 2023)
Tabitha Lawson
Professor Donna-Jean O'Boyle
Donald Robertson
Dr David Rowney (appointed 4 October 2022)
Secretary Thomas Spiers
Charity Number (Scotland) SC041416
Company Number SC376977
Registered Office Ripple Retreat
Invertrossachs Road
Callander
FK17 8HG
Auditor Thomson Cooper Accountants
22 Stafford Street
Edinburgh
EH3 7BD
Recruitment and Appointment of Trustees
The inaugural appointment of trustees was achieved through personal recommendations. The skills of the appointees cover a wide spectrum and include banking, marketing, health care, business, project management, law and fundraising gained from experience in the public, private and voluntary sectors.
The strategic direction of the charity is determined by the board of trustees which meets four times a year. The charity does not employ any staff. Day to day management is exercised through individual trustees who have delegated authority and report through the director who has Fundraising responsibility. The trustees accepted their appointments in the knowledge that their participation excluded remuneration or personal expenses.
Patrons
Grant Stott
Lorraine Kelly
Peter Capaldi
Cathy Cassidy
Tony Kettle
Lynsey Sharp
Tonya Macari
Professor Angela Thomas OBE
Gavin Hastings OBE
Alfie Boe OBE
Administration
Lynne McNicoll OBE - Co-Founder
Carla Kerr - Administration support
Jane Lothian - Volunteer Manager and Young Ambassador support
Sarah Penny - Administration support for Volunteers, Ripple Retreat, and Events
Angela Preston - Trusts and Funding, Strategic Support
Michelle Markham – Administration support
Susan Milligan – Ripple Retreat Manager
Gillian Baldwin – Ripple Retreat Maintenance
Volunteers
100
Partnerships
We have longstanding partnerships with Timberbush tours, ArtFe, Zest Skin Spa, KDMedia, Media Zoo Scotland.
Ongoing partnerships include Fusion Meetings and Events, Pertemps, Dine Restaurant, George Watson’s College and Edinburgh Rugby.
We have a new partner in Tangram, Edinburgh.
Our partnership with the Scottish Home, Property and Legal Awards through KDMedia continues and provides incredible opportunities for networking and fundraising.
All our partnerships provide us with different benefits. Some are financial, some support us with their time or skills or products that we can use as prizes at events.
We look forward to another year of partnering with them.
The trustees, who are also the directors of It's Good 2 Give! for the purpose 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).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these 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; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of It's Good 2 Give! (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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.
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 charity’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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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.
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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 an auditor's report 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.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of income, posting of unusual journals along with complex transactions and non-compliance with laws and regulations. We discussed these risks with management, designed audit procedures to test the timing and existence of revenue and tested a sample of journals to confirm they were appropriate. In addition, we reviewed areas of judgement for indicators of management bias to address these risks
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards
We reviewed the laws and regulations in areas that directly affect the financial statements including applicable charity and company law and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the charity.
We communicated identified laws and regulations and potential fraud risks throughout our team and remained alert to any indications of non-compliance or fraud throughout the audit. However the primary responsibility for the prevention and detection of fraud rests with the trustees.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
designated
Charitable activities
The statement of financial activities includes all gains and losses recognised in the year.
In the preceding year all amounts related to unrestricted funds.
Charitable activities
It's Good 2 Give! is a private company limited by guarantee incorporated in Scotland. The registered office is Ripple Retreat, Invertrossachs Road, Callander, FK17 8HG.
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. The purposes and uses of the designated funds are set out in the notes to the financial statements.
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.
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.
Expenditure is recognised when a liability is incurred.
Charitable costs included those incurred in the furtherance of the charity's objectives.
Governance costs include those incurred in governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.
Support costs included central functions and have been allocated to the charitable activity on a basis consistent with their use.
Volunteers play an important part in the operations of the charity. However, as there is no reliable way of measuring the value of the contribution of volunteers in financial terms, no value has been assigned to these contributions in the financial statements.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
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 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.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Grants Received
Charitable activities
Fundraising Charitable Activities
Merchandise
Hospital Support
Ripple Retreat
Other charitable activities
Psychology Posts
Hospital Support
Postage and stationery
Telephone and IT Costs
Travel expenses
Consultancy fees
Bank charges
Retreat
Donations
Insurance
Miscellaneous
Psychology Posts Payments
Hospital Support
Ripple Retreat
Other charitable activities
Psychology Posts
Hospital Support
Postage and stationery
Telephone and IT Costs
Travel expenses
Consultancy fees
Bank charges
Retreat
Donations
Insurance
Miscellaneous
Governance costs include audit fees of £6,540 (2022: £5,700).
The average monthly number of employees during the year was:
In 2016, construction began on the Ripple Retreat. The land which the Ripple Retreat sits on was donated to the charity for the specific purpose of building the Ripple Retreat. Due to the location of the land, it is not economical for the charity to obtain a valuation. Therefore, the land is not shown in the Fixed Assets note above.
In 2023, a further section of land was purchased by the charity for £65,000 on 9 January 2023 which is included as additions within the Land and Buildings addition.
Deferred income relates to income for events that will occur after 31 March 2023.
Turcan Connell/Hugh Fraser - Glasgow - Project to support Glasgow families
National Lottery Community Fund - For Supporting our Valunteers and Young Ambassadors to help the community thrive.
Morrison's Foundation - For End of Treatment Packs Project.
The Royal Caledonian Charities Trust - For the support of the Ripple Retreat.
Unum European Holding Company Limited - For the purpose of funding the parent & child days & Mum's days.
The Tides Foundation - For the purpose to cover the Ripple Retreat Manager Costs
Turcan Connell/Hugh Fraser - Vouchers - To purchase vouchers for families staying at the Ripple Retreat
The Neighbourly Foundation - Funding for the purpose of painting the Ripple Retreat
These are unrestricted funds which are material to the charity's activities made up as follows:
Incoming resources
Resources expended
Transfers
Incoming resources
Resources expended
Transfers
During the year, the charity entered into a Service Level Agreement for 5 years with the NHS to fund 3 psychologists posts (a Clinical Psychologist, an assistant Psychologist and a Business Support Administrator) in Glasgow and 2 psychologists posts (a Clinical Psychologist and an assistant Psychologist) in Edinburgh. The total cost of this over the 5 years is £919,531.
These posts are to provide and develop a specialist psychology service within the Paediatric Haematology/ Oncology Service within the hospitals.
During the financial year a payments totalling £334 (2022 - £nil) was made to L McNicoll in respect of reimbursement for expenses paid.
The charity had no debt during the year.