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, 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)".
Vision
Our vision is to be the leading independent provider of cancer support services in our area and to be known to all new patients diagnosed with cancer, in order that they and their family can receive the support they need.
Mission
Our mission is to provide complementary therapies, counselling, and other therapeutic activities, within a caring and friendly environment to help anyone affected by cancer cope with their situation.
Aims
To offer the highest standard of service provision in the form of individual and group support by employing fully qualified therapists with considerable experience to work with our members.
To attract and retain volunteers who will play an essential and mutually beneficial role in the running of the Centre and who want to make a significant difference to the lives of other people.
Work closely with local hospitals GP hubs, Social Prescribing Boards and Clinical Commissioning Groups to ensure we reach all residents in the borough and increase their knowledge of our support and available services.
Public Benefit
The activities that we carry out are described below. These activities are undertaken to meet our objectives and aims and to further our charitable purposes for the public benefit.
In setting and reviewing our objectives and aims, and in planning and carrying out our activities, we have due regard to the public benefit guidance published by the Charity Commission.
Opening Hours
During the period from 1 April 2024 to 31 March 2025 the Centre Headquarters located in Purley was open for 5 full days per week, 9:00 am to 5:00 pm and Saturdays, 9:00 am to 1:00 pm.
Over this period, we have offered our members access to a range of one-to-one therapies as well as several of our group activities which include Pilates, Tai Chi, Gentle Yoga, the Arts and Craft Group and the Friday Club. We also hold mindfulness and meditation workshops that include an eight-week mindfulness course, a breathwork class and a monthly Gong Bath. We continue to run four cancer support groups, Bowel, Ovarian, Prostate and Breast cancer. We had individual counselling sessions provided by six counsellors together with nine therapists providing Massage, Aromatherapy and Reflexology, Hypnotherapy, Reiki, Grief Recovery and Craniosacral Therapy. We continue to offer ad hoc sessions for hair advice as well as access to an independent solicitor for the provision of legal advice in respect of making a will.
Our therapists and counsellors are fully qualified members of their relevant professional associations, which ensures that they meet or exceed agreed standards and that they are insured to practice.
The therapists are also registered with the Complementary and Natural Healthcare Council, the regulatory body endorsed by the NHS, which sets and oversees the standards that practitioners need to meet. All our therapists and counsellors receive regular supervision and as an organisation we work within the guidelines of the British Association of Counsellors and Psychotherapists (BACP).
Support Groups
We have four cancer support groups for patients and families affected by Bowel, Breast, Ovarian and Prostate cancer, each managed by an experienced group leader.
The aim of each group is to provide information and mutual support, typically by sharing experiences with other similarly affected members about their illness, treatments, living with the side and after effects and the impact on their quality of life, all within a safe and confidential environment.
Each group meets at the Centre once a month at different times that are shown on our website and all enjoy specialist speakers from The Royal Marsden Hospital (RMH) and Croydon University Hospital (CUH) together with a number of other organisations. All group members are entitled to attend any of the many other activities held at the Centre during the week.
Information
A wide range of information and leaflets are available covering many forms of cancer, the impact of illness and how to find further help and information which people may take away with them. In addition, members can borrow books, videos and CDs relevant to the various complementary therapies and activities that we offer.
Therapeutic Arts
The value of complementary therapies and counselling in cancer care is now widely acknowledged and the Centre is proud to have local NHS recognition. Our range of therapies, support and counselling services complement any conventional treatment and are not an alternative. We believe that by using our services, people can improve their health and well-being during a difficult time in their lives. The ever-growing Arts in Health movement fully endorses the provision of the Therapeutic Arts in organisations providing health care, thus validating the long-standing provision of such activities at the Centre.
Promotions and Community Links
We continued to network and establish new relationships with the local community including businesses, Purley Bid, schools, churches, volunteer centres, NHS Trusts and other support centres, to bring our services to the attention of those who could benefit from them. Press releases are regularly sent to local newspapers, magazines and online newspapers. The press releases cover major events such as Paint Purley Purple, personal stories about how the Centre has helped members and any new services being offered by SECHC.
In addition, we have developed use of social media to provide information about our fundraising events and at the same time promote the services offered at the Centre to a wide and varied audience. Our usage of social media has expanded and is attracting increasing levels of interest.
Partnerships and Working Relationships
We continue our longstanding complimentary support to Croydon University Hospital via their Macmillan Centre and currently provide two therapists, both working one day a week, offering Reflexology and Massage. We are also looking at other opportunities to work together.
We have very good working relationships with other local hospices and hospitals including St. Christopher's Hospice, St. George's Hospital and the Royal Marsden Hospital (RMH) together with Maggie's Centres as well as hospitals further afield including Epsom and St. Helier Hospitals, University College London, Guy's Hospital London and Queen Mary's Sidcup, all of whom distribute our leaflets to their patients. Several of our members have been referred to SECHC by these hospitals.
Our longstanding relationship with RMH means that most of the clinical areas include our literature in their packs for people both at the start and end of their treatment plans and along with our leaflets, details of our support groups are on display at the hospital's Patient Advice and Liaison Service (PALS).
We engage with local shops and businesses who have supported various fundraising initiatives. Our fundraisers have worked within the community to raise funds and awareness for the Centre. Last year we worked with businesses and supporters, including Barclays Bank, Burgess Hodgson LLP, David Lloyd Purley, local schools, Croydon Voluntary Action, Purley BID and others.
Policies
The Centre policy documents guide its management and help focus staff and volunteers on relevant legal requirements and best practice. Subjects covered include Data Protection, Privacy Policy, Safeguarding, Confidentiality, Diversity and Equal Opportunities, Investments and Reserves, Health and Safety, Complaints and Grievance and several other policies. In total there are 26 policies and each is reviewed annually by the Executive Committee. Any changes are reported to the Trustees, staff and volunteers as appropriate.
Health and Safety
High standards of health and safety are of paramount importance for all attending the Centre. The Health and Safety (H&S) policy statement is reviewed annually by the Executive Committee. All H&S incidents are recorded using an Accident/Incident Form, and this data is filed and kept secure. There were three minor incidents recorded during the year ended 31 March 2025.
Staff and Volunteers
The Centre has six paid members of staff, with five working part-time including the Centre Manager, two Centre Administrators, a Senior Trust and Grant Fundraiser, a Community Fundraising Administrator and a full-time Senior Community Fundraiser.
We work closely with Croydon and Tandridge Voluntary Centre, who are invaluable in referring people interested in volunteering with us, as well as providing a range of workshops that include attracting and retaining volunteers. Our volunteer roles are also applied for via social media and our website. Volunteers are essential to the successful operation of the Centre and to support the small number of staff employed.
As of 31 March 2025, we had 50 regular volunteers registered. In addition our Trustees continue to provide a range of support, including general assistance, administration, and professional expertise, to ensure the Centre maintains the highest standards. The Centre's commitment to supporting, training, developing, and motivating its staff and volunteers is continuous and includes ongoing supervision and review.
The Centre set a range of operational objectives to be completed during the 2024/25 financial year with key targets being set and monitored by the Executive Committee in the following areas:
To Attract Adequate Funding
Fundraising activities continued although economic conditions are making this more difficult. Although our recruitment of fundraisers back to previous levels was completed last year, there is a settling-in period and although fundraising income improved it was insufficient to offset the additional costs incurred during the year.
Performance
During the year ended 31 March 2025 SECHC experienced the following membership and activity levels at our Purley Centre. Comparable figures for last year ended 31 March 2024 are shown in brackets and these would also include the services that SECHC provides to the Croydon University Hospital Macmillan Centre.
New members joining the Centre were 173 (183) during the last 12 months to 31 March 2025 representing a 5% decrease compared to the previous year. This is likely to reflect the much-publicised backlog the NHS has experienced in identifying new patients with cancer that continues to impact our new membership. Most of SECHC's new members are recently diagnosed or are within 12 months of diagnosis and many existing members leave each year as they move into remission and are encouraged to leave the Centre and move on with their lives.
There were a total of 414 (385) members registered with SECHC at 31 March 2025. This represents an increase of around 8% in membership levels over the last 12 months.
There were 2811 (2623) individual one-to-one remote and face-to-face counselling therapy sessions showing an increase of around 7% over the last 12months. This reflects the increase in members.
Group sessions of 345 (364) show a decrease of around 5% from last year.
The 33 (32) different services provided as described under activities on page 4 show a 3% increase in activity choices provided to members.
During the year ended 31 March 2025, the Charity continued to increase and widen its range of services at both its Centre in Purley and the facility at Croydon University Hospital. The membership also rose for a third year running, though we are still below the record total of members we achieved just before the Covid pandemic. Consequently, the rise in membership led to an increase in demand for counselling and complementary therapies and, together with the cost of restoring our fundraising staff to pre-Covid levels, it resulted in much higher expenditure compared with the previous year.
Our revenue also improved during the current financial year and both trust and community fundraising income were higher than the previous year. We also received a large legacy of just over £71,500 (2023/24: £nil) and we anticipate a further amount from the estate sometime in the future. However, there is some doubt when this might be and also the amount we may receive, so we have not accrued for any further legacy income in the year to March 2025.
Despite the sharp increase in revenue, our expenditure has also risen significantly, mainly due as already stated, to the higher cost of employment from the recruitment of experienced fundraising staff, but allowing for the time lag in the new team getting fully operational, the results have been rather encouraging for the future.
As a result, our income for the year amounted to £310,476 (2023/24: £207,597) and our expenditure was £349,307 (2023/24: £274,566) resulting in a deficit for the year of £38,831 compared to a deficit for the previous year of £66,969.
Income
Our income of £310,476 compares with income last year of £207,597, an increase of £102,879.
Income traditionally comes from voluntary funding sources including our members, Charitable Trusts and Foundations, legacies and donations from other individuals and organisations. We also raise money from various events organised by our Community Fundraisers and individuals, groups and businesses in the local area.
Details are shown in the Statement of Financial Activities.
In the year under review, as stated, we received a large legacy and our fundraising income increased as a consequence of the new staffing capacity. The Centre received an increase in Charitable Trust income compared to last year and benefited from donations from Trusts who had either not supported us before or not done so for a number of years. We again were greatly appreciative of a number of individual events organised by both our fundraising team and outside supporters including a weekend fundraiser at a local sports club, being “Charity of the Year” at both a local golf club and an Insurance company based in Canterbury and a quiz night held at a Public House in South Croydon.
Expenditure
Our expenditure this year rose to £349,307 compared with £274,566 in the prior year, an increase of £74,741. Following the recruitment of additional fundraising staff at the end of the last financial year, employment costs rose significantly during this financial year and, together with higher demand for services on the back of an increase in membership, total expenditure rose by 27% over the previous year. This increase follows an rise of 14% in costs in the year to March 2024.
The majority of our expenditure during the year continued to be on the charitable activities covered by our principal objectives. The remaining expenditure was incurred in fundraising activities and essential governance matters.
Details are given in the Statement of Financial Activities and Notes to the Financial Statements.
Assets
At 31 March 2025, our Net Assets amounted to £281,080 a fall of £38,831 over the Net Assets held at 31 March 2024, being the deficit for the year.
The Centre's Policy is to maintain the Accumulated Fund at no less than six months' budgeted unrestricted core expenditure for the following year. Unrestricted core expenditure is total expenditure less that which is covered by restricted funds or other specific identifiable income. This allows for the members, staff and volunteers to be assured of reasonable continuity of employment and services despite the unpredictable flow and scale of donations, legacies and monies raised through fundraising activities.
The Reserves Policy is reviewed annually after the end of the financial year and may be changed if appropriate. The current Policy was agreed by the Board at its meeting on 22 July 2025 and remains the same policy that was in place for the previous year.
The charity has the following reserves:
Restricted Funds
These are funds which may only be used for purposes specified by the donors. They amounted to £37,998 at 31 March 2025, an increase compared with the previous year of £24,123. In the year, we received £45,375 in new donations from a number of Trusts mainly towards the provision of therapies for specific new members and for the provision generally of services to those members suffering from breast cancer. We spent £31,500 on these services in the year together with the provision of service data to the NHS. It is anticipated that a large proportion of the remaining balance of these funds at the year-end will be spent by 31 March 2026.
Unrestricted Funds
The remaining funds, known as the Accumulated Fund, may be used at the discretion of the directors in furtherance of the general objectives of the Centre. The Accumulated Fund acts as a reserve fund to cover future expenditure. The Accumulated Fund at 31 March 2025 was £243,082 compared to an amount of £295,788 at 31 March 2024.
Level of reserves held
The Accumulated Fund at 31 March 2025 amounted to £243,082. Budgeted core expenditure for the full year ending 31 March 2026 is £306,000 which reflects an increase in patient support costs as a result of higher membership numbers and also some essential repairs in modernising the lift at the Purley Centre. The Accumulated Fund was therefore still above the target limit of six months cover set in our Reserves Policy.
The Trustees regularly monitor the level of reserves carefully and are prepared to take appropriate action if required.
In order to achieve these aims, the Centre will:
Maintain sufficient funds in the bank current account to cover all short-term needs. In general, a balance of up to £15,000 is maintained, though it may be necessary to exceed this parameter when appropriate. An on-call deposit account is also maintained with Lloyds in parallel with the current account to facilitate the placing of excess funds in an interest-bearing account.
Place any surplus funds on deposit provided they meet the following criteria:
Investments which the Trustees shall from time to time decide are appropriate in accordance with the terms of the Memorandum of Association and having regard to the content of the Charity Commission document CC 14 entitled "Investment of Charitable Funds: Basic Principles".
Such deposits should ordinarily be placed with widely recognised responsible financial institutions which are covered by the FSCS guarantee scheme for amounts up to £85,000.
No such deposit will be above £85,000 with any one institution.
Whilst the highest interest rate return possible should be sought, it must also be balanced against the creditworthiness of the provider - the highest rate is not necessarily the best rate for the Centre.
Deposits will be for terms, as determined by the Trustees having regard to both the short-term and long term funding requirements of the Centre.
At 31 March 2025, as well as the Company's bank current account, the Centre had deposits with Metro Bank, United Trust Bank, Hampshire Trust Bank, Lloyds Bank and COIF.
At 31 March 2025, the Centre’s deposits with United Trust Bank, Hampshire Trust Bank and Lloyds Bank all exceeded the FSCS guarantee of £85,000 as a result of re-investing deposit funds that were previously with Virgin Money and matured in January 2025. This was authorised by the Board as a temporary measure based on the decision not to re-invest these funds with Virgin due to unattractive interest rates and the difficulty of finding other appropriate institutions for the Centre to deposit money with. It is expected that these investments will fall below the guaranteed limit within the next few months as the Centre needs to fund an expected outflow of funds during the first six months of the new financial year. (See below**)
The Trustees will consider all the investments to be made under 2) above and review this Policy on an annual basis after the end of each financial year and otherwise during the financial year if and when circumstances require them to do so.
The Policy was re-confirmed by the Board at its meeting on 22 July 2025 and it was agreed this policy be reviewed on an annual basis.
Investments and cash deposits held
Cash deposits held at 31 March 2025 principally comprised the following fixed rate:
United Trust Bank United Trust Bank | 3 yr fixed maturing in July 2026 3mth fixed maturing in July 2025 | £60,704 £30,000 |
Lloyds Bank | 95 day notice deposit | £40,567 |
Lloyds Bank | 32 day notice deposit | £35,144 |
Lloyds Bank | Instant notice deposit | £13,893 |
Hampshire Trust Bank | 1 yr fixed maturing in November 2025 | £56,487 |
Hampshire Trust Bank | Easy Acess deposit | £41,256 |
Metro Bank COIF | Ready Access deposit Ready Access deposit | £12,411 £794 |
There is also a current account with Lloyds Bank for day-to-day funding requirements. These arrangements were re-confirmed by the Board at its meeting on 22 July 2025. Interest is accrued on these deposits in the Accounts on a daily basis.
The core long-term objectives remain largely unchanged. These are to identify opportunities for increasing membership, maximising Centre usage and attracting adequate funding. This will require continuous promotional and marketing efforts to sustain and improve awareness of the services available.
We will continue to develop our services in line with the needs of our new and existing members and continue working in collaboration with Local hospitals GP hubs, Social Prescribing Boards, like-minded organisations such as Maggie's and Penny Brohn.
As membership numbers increase, it is essential that services are fully prepared for higher activity levels with adequate resources and servicing plans.
Our fundraising income remains of concern, given the financial impact consequence of the poor economic forecast predicted for 2025-26 that will impact on our regular income streams. Our immediate focus has been to ensure we replace experienced fundraisers who either retired or left during or after Covid, to the previous staff levels considered essential to maintain our income levels.
The South East Cancer Help Centre ('SECHC or the Centre') is a Charitable Company limited by guarantee and governed by a Memorandum & Articles of Association dated 1 April 1992 as amended by a Trustees' Resolution of 13 September 2006.
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:
The Board of the company meets quarterly but delegates the routine management of the company to an Executive Committee. The Executive Committee normally meets monthly and comprises the four officers of the company and the Centre Manager.
The Company Secretary, Treasurer and one other director form a Finance Sub-Committee, which meets as necessary to monitor financial performance in detail. In addition, there is a Marketing Sub-Committee and IT Sub-Committee. Other ad-hoc sub-committees are formed as required.
Trustees are encouraged to have such training as is necessary and appropriate to their experience and requirements. This is provided through the CS Skills Centre or similar organisations.
Risk management
The trustees consider that the company is exposed to a number of significant risks. The nature of these risks and the method of dealing with them are described below:
Donor income
Risk
The Centre's income is largely dependent upon the generosity of donors. Should charitable trusts, local companies or individuals who support the Centre be unable or unwilling to continue to do so, income could fall.
Solution
This risk is countered by putting in place a systematic, professional approach to fundraising, including the employment of experienced fundraisers with back-up volunteer help. Our funds are raised from a wide variety of sources, which results in our being less exposed to a reduction from anyone or even a group of supporters. Also, the Centre seeks to maintain sufficient reserves to enable services to be maintained throughout any period of income downturn.
Our staff
Risk
Should any of our staff decide to leave the Centre would experience a period of difficulty and be exposed to the risk of delay in finding a suitable replacement.
Solution
This risk is countered by having a substantial team of longstanding directors and volunteers with sufficient experience who could assist by taking on additional tasks until a replacement is found.
Premises
Risk
The Centre relies on the generosity of Tesco in providing our premises without cost. Should Tesco be unable or unwilling to continue with this arrangement, the Centre would have to seek alternative premises, which might only be achieved at considerable cost and would place a considerable strain on our financial resources.
Solution
A good relationship has been developed and maintained with Tesco who have given every indication that this relationship is a long-term one. A new lease contract has been agreed with Tesco that extended the lease by around 22 years to December 2036.
Risk management
Volunteers
Risk
The Centre relies on the support of many volunteers who give their time or services at no cost as directors/trustees and general volunteers covering a wide range of skills. Any sudden reduction in the number of people willing to give their time would constitute a risk to the services the Centre can offer.
Solution
This risk is mitigated by adopting an organised, professional approach to the management of volunteers. This is achieved by focusing on the recruitment, training, development, and job satisfaction of volunteers. We continue to apply the principles of Investing in Volunteers and are committed to apply this high standard to the management and development of our volunteers.
Safeguarding vulnerable adults and children
Risk
The Centre provides complementary group and one-to-one therapies for adults affected by cancer. Family counselling, where young children may be present and individual counselling is offered to children and young people, over 12 years old. All those affected by cancer are vulnerable due to their potential physical and psychological dependence on those providing services to them and due to the involvement of others from whom they might seek advice and comfort.
Solution
Our charity maintains and regularly reviews our Safeguarding policy and other procedures aimed at mitigating and addressing these risks. The vulnerability of our client group is a high priority in the establishment of our policies and procedures. Staff and volunteers are subject to DBS checks where necessary. Most one-to-one meetings are conducted by qualified professional therapists or counsellors. Children under 18 must be always accompanied by a responsible adult.
We have no direct financial link with other organisations but are involved in several networking arrangements as described in Partnerships and working relationships.
The trustees, who are also the directors of South East Cancer Help Centre Limited 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; 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 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 Kingston Burrowes Audit Ltd be reappointed as auditor of the company will be put at a General Meeting.
Our thanks are extended to the many individuals who have supported the work of the Centre during the past year and to the local organisations that hold fundraising events on our behalf. Their generosity enables us to maintain the services we offer.
We are most grateful to Tesco for generously providing, free of charge, the Centre's excellent premises and for its continued efforts to support our activities in every way possible.
We wish to express our appreciation to all our volunteers who kindly provide their services free of charge. They give their time and talents in different ways to make the Centre the friendly, informed and caring community it is. The time and effort given to ensure that the Centre continues to raise funds are also greatly appreciated.
The Centre is managed by a small team of paid staff. We are extremely grateful for their vital contribution to the running of the Centre over the year and acknowledge the generous commitment of their own time on so many occasions.
Our ability to offer a selection of services to members according to their personal needs and preferences is made possible only through the co-operation of the therapists and group leaders who bring dedication and expertise to the treatment of those people affected by cancer. We are most grateful to them for their contribution.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of South East Cancer Help Centre Limited (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet 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, except to the extent otherwise explicitly stated in our report, 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
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.
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.
Enquiry of management and those charged with governance about actual and potential litigation or claims and the identification of non-compliance with laws and regulations.
Reviewing minutes of meetings of those charged with governance.
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
Auditing the risk of management override of controls, including testing journal entries and other adjustments for appropriateness; and assessing whether the judgements made in making accounting estimates are indicative of a potential bias.
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
Professional scepticism in course of the audit and with audit sampling in material audit areas.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
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 charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 17 to 26 form part of these financial statements.
The notes on pages 17 to 26 form part of these financial statements.
South East Cancer Help Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 2 Purley Road, (Tesco Development), Purley, Surrey, CR8 2HA.
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.
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.
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.
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 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.
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.
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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
The average monthly number of employees during the year was:
2 full-time and 5 part-time (2024: no full-time and 4 part-time) staff were employed by the Charity on average during the year.
The remuneration of key management personnel was as follows:
Under FRS 102, employee benefits includes gross salary, benefits in kind, employers national insurance and employers pension contributions.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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.
Total grant funding awarded as at 31 March 2025 but not yet received and recognised as income due to the recognition criteria not being met amounts to £10,000. (2024: £20,000)
The company has a long-term lease commitment with Tesco Stores Limited which terminates in December 2036 and provides for the rent free use of its premises in Purley, Surrey.
There were no disclosable related party transactions during the year (2024 - none).