IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true true false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07877025 2024-03-31 07877025 2025-03-31 07877025 2024-04-01 2025-03-31 07877025 2023-03-31 07877025 2023-04-01 2024-03-31 07877025 2024-03-31 07877025 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 07877025 ns15:PoundSterling 2024-04-01 2025-03-31 07877025 ns11:FRS102 2024-04-01 2025-03-31 07877025 ns0:IndependentExaminationCharity 2024-04-01 2025-03-31 07877025 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07877025 ns11:FullAccounts 2024-04-01 2025-03-31 07877025 ns0:CharitiesSORP 2024-04-01 2025-03-31 07877025 ns0:Trustee1 2024-04-01 2025-03-31 07877025 ns0:Trustee2 2024-04-01 2025-03-31 07877025 ns0:Trustee3 2024-04-01 2025-03-31 07877025 ns0:Trustee4 2024-04-01 2025-03-31 07877025 ns11:RegisteredOffice 2024-04-01 2025-03-31 07877025 ns0:Activity8 2024-04-01 2025-03-31 07877025 ns0:Activity8 2023-04-01 2024-03-31 07877025 ns0:Activity9 2024-04-01 2025-03-31 07877025 ns0:Activity9 2023-04-01 2024-03-31 07877025 ns0:Activity10 2024-04-01 2025-03-31 07877025 ns0:Activity10 2023-04-01 2024-03-31 07877025 ns10:WithinOneYear 2025-03-31 07877025 ns10:WithinOneYear 2024-03-31 07877025 ns10:AfterOneYear 2025-03-31 07877025 ns10:AfterOneYear 2024-03-31 07877025 ns0:TotalUnrestrictedFunds 2025-03-31 07877025 2 2024-04-01 2025-03-31 07877025 1 2024-04-01 2025-03-31 07877025 1 2023-04-01 2024-03-31 07877025 14 2024-04-01 2025-03-31 07877025 14 2023-04-01 2024-03-31 07877025 ns10:OwnedAssets 2024-04-01 2025-03-31 07877025 ns10:OwnedAssets 2023-04-01 2024-03-31 07877025 ns10:FurnitureFittings 2024-03-31 07877025 ns10:MotorVehicles 2024-03-31 07877025 ns10:FurnitureFittings 2024-04-01 2025-03-31 07877025 ns10:MotorVehicles 2024-04-01 2025-03-31 07877025 ns10:FurnitureFittings 2025-03-31 07877025 ns10:MotorVehicles 2025-03-31 07877025 ns10:FurnitureFittings 2024-03-31 07877025 ns10:MotorVehicles 2024-03-31 07877025 ns10:BetweenOneTwoYears 2025-03-31 07877025 ns10:BetweenOneTwoYears 2024-03-31 07877025 ns10:BetweenTwoFiveYears 2025-03-31 07877025 ns10:BetweenTwoFiveYears 2024-03-31 07877025 ns10:BetweenOneFiveYears 2025-03-31 07877025 ns10:BetweenOneFiveYears 2024-03-31 07877025 ns10:AllPeriods 2025-03-31 07877025 ns10:AllPeriods 2024-03-31

REGISTERED COMPANY NUMBER: 07877025 (England and Wales)

REGISTERED CHARITY NUMBER: 1150183

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

(A COMPANY LIMITED BY GUARANTEE)

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

Reference and Administrative Details | 1 |

Report of the Trustees | 2 |  | to |  | 7

Independent Examiner's Report | 8 |  | to |  | 9

Statement of Financial Activities | 10 |

Balance Sheet | 11 |  | to |  | 12

Cash Flow Statement | 13 |

Notes to the Cash Flow Statement | 14 |

Notes to the Financial Statements | 15 |  | to |  | 24

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 MARCH 2025

| TRUSTEES | G Anderson

| A P D Fewings (resigned 10.9.24)

| W J Watson

| J V Squires (resigned 8.12.25)

| REGISTERED OFFICE | Unit 71 Storforth Lane Trading Estate

| Storforth Lane

| Hasland

| Chesterfield

| Derbyshire

| S41 0QZ

| REGISTERED COMPANY NUMBER | 07877025 (England and Wales)

| REGISTERED CHARITY NUMBER | 1150183

| INDEPENDENT EXAMINER | Marriott Gibbs Rees Wallis Limited

| Chartered Certified Accountants

| First Floor

| Unit 4, Broadfield Court

| Sheffield

| South Yorkshire

| S8 0XF

NATIONAL HEREDITARY BREAST CANCER

HELPLINE (REGISTERED NUMBER: 07877025)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objective is to promote and protect good health and relieve sickness for the public benefit by:-

1. Operating, organising, managing and promoting an association for the training and/or education and/or general advice into all areas of hereditary breast cancer;

2. Managing a national helpline for the delivery of advice into all areas of hereditary breast cancer; and

3. Helping and supporting anyone concerned about their increased risk of developing cancer due to family history.

4. Providing the social network facility of support as this now seems to be an important signpost route that people rely upon.

In order to achieve this objective the charity has opened charity shops, which also act as community support and information centres, providing support to patients and families affected by hereditary cancer via discussion with volunteers and provision of resources. Signposting to all our facilities

This will also raise community awareness of hereditary cancer to promote early detection and management.

The charity will continue to make use of the 45 existing support groups set up by Wendy Watson who will attend meetings wherever possible; although since the pandemic the groups have been much more active online and remained that way. Each group is made up of an average of 50 volunteers and 2 or 3 administrators with the aim to build links with their local genetic services. This is still proving to be successful , with most geneticists adhering to NICE Guidelines on familial breast cancer and providing their patients with contact details of the Helpline and its support groups. The extra group - Tamoxifen and Side Effects which was added 4 years ago devised due to the pandemic reducing access to genetic services, testing, and surgical intervention. This group has continued to expand during 24/25 and accepts new requests to join on a daily basis. It has become an important feature of the Helpline facilities.

The charity continues to build links to encourage triangulation between clinicians, patients and researchers. This will improve the governance and focus of future research.

In determining the charities objectives and planning, its activities the trustees have had due regard for the guidance published by the Charity Commission for public benefit. The overwhelming letters and testimonials from users leaves one in no doubt of the benefits received.

NATIONAL HEREDITARY BREAST CANCER

HELPLINE (REGISTERED NUMBER: 07877025)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES

Significant activities

The helpline service is available 24hrs every day through social media, and 9am until 8pm by telephone. Emails are answered throughout a 24 hour period. The Helpline has identified other volunteers by way of training courses to help lead other groups around the UK.

The helpline continued its activities throughout 2024/25. Its role still of paramount importance to those using it, even more so due to the lack of NHS services available, and the backlog that has resulted through the pressures on all services. We had expert advice and governance 24/7 available from Prof Gareth Evans, Prof Julian Barwell and also additional guidance from surgeon Lester Barr, a former trustee and chair of The Genesis Appeal.

Psychological assessments still seem to taking far too long through the NHS. This has in some cases resulted in breast cancer being contracted and people actually dying. The charity took action on this and enlisted the help of Cath Parfitt, Masters degree in Counselling who also has a history of a BRCA fault in her Husband's family and therefore her children. These assessments are being undertaken within 2 weeks from referral to report. NICE guidelines have also not been adhered to and the Helpline is working to ensure this practice becomes robust.

National Hereditary Breast Cancer Helpline still operate several charity shops throughout the country.

Public benefit

The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Work done over the years by the helpline founder shows how many millions of pounds have been saved by;

1) Campaigning for recognition of these gene faults; and

2) Spearheading the campaign against the patenting of the genes in the European Parliament.

The work is not restricted to these two components but they have had the most considerable impact. Campaigns for NICE guidelines to be debated and adopted to ensure equality of service for all.

Further information can be found on our website:-

http://www.breastcancergenetics.co.uk/helpline-achievements/

Volunteers

The charity had help from over 300 volunteers, covering the charity shops and 45 support groups.

The Charity is extremely fortunate to have the strong support of three world renowned advisors.

Wendy Watson MBE continues to provide peer support to all on a voluntary basis. Details of remuneration received for Wendy Watson's role as Helpline Advisor can be found in Note 8.

The two professional medical advisors act voluntarily. These two advisors have been key to the service long before it became a registered charity. They, along with Wendy, continue to be influential worldwide.

NATIONAL HEREDITARY BREAST CANCER

HELPLINE (REGISTERED NUMBER: 07877025)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The charity has continued to operate its five charity shops and information centres. It has always been intended to run the charity shops and for them to have the means of funding themselves as self-supporting information centres.

The Helpline is a valuable resource for all, with GP's calling as well as the general public. Ongoing training is supplied to staff by Prof Barwell.

The support groups were being run as online meetings in replacement of face-to-face meetings due to social restrictions, and Wendy has headed several webinar online help sessions during lockdowns. The opportunity to meet and speak face to face with other who have gone through similar experiences had long been recognised for its importance by geneticists across the UK and echoed in NICE Guidelines.

A support group was formed to help support people with questions over any potential side effects and concerns of Tamoxifen. Wendy received excellent support letters from both medical advisors congratulating her on 'selfless' work whilst public services were on hold and unavailable.

Fundraising activities

The charity shops continue to receive a steady volume of donations. All contributions are completely voluntary and are very gratefully received.

We have a fundraising partnership with Skycycle Limited. Charity bags are distributed in license areas and filled with unwanted shoes, clothing, toys and bric a brac. The charity receive £75 for every tonne that Skycycle sell from house-to-house collections and £120 for every tonne collected from clothing banks. We also have a further partner, MV clothing who are contributed £9,300 this year.

We have also joined the Fundraising Regulator.

Investment performance

The charity has no investments.

Internal and external factors

The information sections within the charity shops and continuously improved and updated. A large proportion of shop space is allocated to giving information and charity shops are used for regular drop in sessions to give advice. The charity shops running costs continue to be apportioned as 50% fundraising and 50% charitable activity.

FINANCIAL REVIEW

Financial position

At 31 March 2025 the charity had unrestricted deficit funds of £38,905 (2024: Surplus £100,973).

Principal funding sources

The principal source of funding for the charity is charity shop income. The charity also benefits from donations and the continued goodwill of the public.

Investment policy and objectives

The charity does not hold any investments.

Reserves policy

The charity does not have an official policy amount as due to extreme circumstances it is difficult to project future needs, however the bank balances are usually at least £10k in credit.

NATIONAL HEREDITARY BREAST CANCER

HELPLINE (REGISTERED NUMBER: 07877025)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Going concern

Queries are answered by two of the world's respected medical advisors. The charitable activities are currently carried out by these experts in a voluntary capacity. The results are of course unparalleled. Patients are enabled to access referrals wrongly denied by uneducated medics. Support is always on hand by the lead helpline advisor, Wendy Watson MBE, who has global experience in this field. Wendy has advised and lectured professionals across Europe and the USA.

The charity is reliant on ongoing trading activities and donations for its continued existence. Total charity shop income in 2025 was £274,469 (2024:£308,274). The donations of clothing, furniture and electricals are now in abundance with sufficient to stock the shops for many years to come.

The information centres only need to be self supporting as our main charitable aim is to provide a service - not to raise monetary donations. They are self supporting by selling charity goods in the same vein as charity shops. We will continue to assess our remaining information centres/charity shop outlets for viability. For any sites continually losing money we shall consider closure, hence making the whole venture more stable and profitable.

The charity suffered a deficit during the year which has meant delays in paying HMRC and our other creditors. The charity financial position has been stable since the year end and the trustees believe that the charity can produce a surplus again going forward. Consequently, the accounts have been prepared on a going concern basis.

There is a need for more support given that that Helpline is actually funding work required (and should be provided) by the NHS. A musical has been written about Wendy's life entitled Wendy's World. This has attracted a Broadway musical director and a West End production team.

https://www.wendysworldonline.com/

The Helpline is full on 18 hours per day, 7 days per week. Hence the delay in providing full up to date accounts. A free will signing service has taken the charity on to its books also. At no cost or commission to the charity.

FUTURE PLANS

Our continued objectives and aims are to raise awareness of hereditary breast cancer and reduce mortality. We also will give support to those who find themselves at risk due to family history. The choices are stark; do nothing, be screened regularly, or opt for elective surgery. That option is the only near sure fire way of preventing breast cancer in those at risk.

Activities planned to achieve aims

We continued to monitor the number of charity shops outlets and their profitability, hence making the whole venture more stable and profitable. At the end of 2025 our venues are:

Rotherham

Matlock

Ilkeston

Doncaster

Hasland Warehouse

NATIONAL HEREDITARY BREAST CANCER

HELPLINE (REGISTERED NUMBER: 07877025)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

Group support meetings will continue to be held and attended by a core group of people. The meetings welcome new members who are preparing to start their journey. Discussions are always informal around all aspects - most significantly impending surgery. It is of great importance for people to have the opportunity to speak to others who have already been through the process and can share their experiences.

We have already made a series of podcasts to cover all aspects of hereditary breast cancer introduced by all the top professionals. The plan is to continue with the podcasts which all feature Wendy Watson and Rebecca Measures, entitled Mother/Daughter - Breast of Friends. The podcasts are made with no cost to the charity, save for the follow up printed materials added to our shops as part of the information service.

A series of podcasts to raise awareness in the 97% of the population has also uncovered many startling facts. Notably Coleen Nolan's family were tested in 2009. Found not to have a fault in BRCA1&2. Tragically 60,000 people were tested negative who should now be recalled for panel tests. The Helpline has made it their mission to alert everyone as this is not protocol with either GPs or genetic departments.

A docu/drama has been commissioned for Channel 4 on Wendy's life. This is a lively comedic but informative way to raise awareness in the populus. The documentary drama has now taken wings and become a full musical attracting the attention of a Broadway musical Director and a West End production team. Very gratifying! https://www.wendysworldonline.com/

Wendy has been invited to be the UK patient representative for a new form of breast screening called Mammowave. Mammowave is a clinical trial running for a further 4 years in UK hospitals and running alongside trials in Italy, Portugal, Spain, France and a few other European countries. A machine is now in place in Croydon. A mobile unit is to be commissioned for use for anyone with hereditary risk and given testing from 18 onwards in the Jewish population is going ahead - there needs to be something on offer other than surgery before the age of 30! Wendy is helping lead the trial in her capacity as Emeritus Research Scientist.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document and charity constitution

The organisation is a company limited by guarantee, incorporated on 9 December 2011 and registered with the charities commission on 14 December 2012 as amended by special resolution registered at Companies House on 11 December 2012.

The company was established under a Memorandum of Articles, which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and appointment of new trustees

The current Trustees are detailed on the reference page. If recruitment is required this will follow the policy and procedures to ensure that all legal and good practice requirements are met.

To enhance the work of the charity, the trustees appointed would have an interest in the work being conducted into Hereditary Breast Cancer.

Organisational structure

The trustees are responsible for the overall management and control of the charity. They are grateful to the many volunteers who give their time to the charity to enable it to be successful in fulfilling its objectives.

The Trustees believe that the organisation is well placed to fulfil the objectives of the charity into the future.

Induction and training of new trustees

Any new Trustees are given details of the rules and objectives of the charity.

They are invited to work in the central distribution centre and meet some of the volunteers, together with attending meetings held by the support groups.

NATIONAL HEREDITARY BREAST CANCER

HELPLINE (REGISTERED NUMBER: 07877025)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Key management remuneration

Key management includes Wendy Watson and all trustees. Details of trustees' payments are included in Note 8.

Other than Wendy Watson, no other trustees received remuneration in the period.

Key changes in management and trustees

There are currently 2 appointed trustees as at the accounts sign off date; Grant Anderson and Wendy Watson.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 6 March 2026 and signed on its behalf by:

G Anderson - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

Independent examiner's report to the trustees of National Hereditary Breast Cancer Helpline ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement - matters of concern identified

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination.

In carrying out my examination I noted the following:

1. The trustees did not have accurate financial information in order to maintain effective financial control. Failure to keep accounting records to the required standard is a breach of section 386 of the Companies Act 2006. Due to the following:

(a) Large quantities of bank transactions had been grouped when entered in the accounting records, so it was not possible to determine that individual transactions had been accounted for correctly.

(b) Takings have been accounted for in batches throughout the year. The largest grouping was for 8 months.

(c) Stock had not been counted or valued at the year end.

(d) On a number of occasions, cash had been deposited in Wendy Watson's personal account and paid to the Charity's account electronically. However, due to inadequacies in the accounting records it was not possible to verify that all cash had been paid to the charity.

(e) Key control accounts had not been reconciled during the year.

(f) At the year end, a cash deficit of £44,754 was accounted for partly as shop income and partly as funds introduced by Wendy Watson. However, no supporting evidence was available to confirm that the deficit had been accounted for correctly.

2. At the year end, the Charity had unpaid creditors of £136,218 and had been unable to pay PAYE and National Insurance liabilities to HM Revenue and Customs on their due date. The trustees believe the Charity is a going concern, and have prepared these accounts on a going concern basis as stated in the accounting policies and their reasons for doing so are detailed in the trustees report.

The accounting records have not been kept up to date since the year end and no budgets or forecasts have been prepared to support the trustees opinion on going concern.

Consequently, I have been unable to confirm that the disclosures about going concern required by the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) had been made or that the trustees' assessment of going concern was reasonable given the available information when approving the accounts as required under Direction 9.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

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

1. | except for the matter of concern noted above accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; and

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Alan Pickstone FCCA

The Association of Chartered Certified Accountants

Marriott Gibbs Rees Wallis Limited

Chartered Certified Accountants

First Floor

Unit 4, Broadfield Court

Sheffield

South Yorkshire

S8 0XF

6 March 2026

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 13,966 |  | 19,618 |

Other trading activities | 3 | 274,469 |  | 308,274 |

Other income | 4 | 33,290 |  | 46,756 |

Total | 321,725 |  | 374,648 |

EXPENDITURE ON

Raising funds | 5 | 319,355 |  | 216,660 |

Charitable activities | 6

Helpline costs | 1,989 |  | 2,289 |

Campaigning and raising awareness | 131,422 |  | 149,652 |

Activity support costs | 8,837 |  | 7,508 |

Total | 461,603 |  | 376,109 |

NET INCOME/(EXPENDITURE) | (139,878 | ) | (1,461 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 100,973 |  | 102,434 |

TOTAL FUNDS CARRIED FORWARD | (38,905 | ) | 100,973 |

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

NATIONAL HEREDITARY BREAST CANCER

HELPLINE (REGISTERED NUMBER: 07877025)

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 11 | 8,020 |  | 15,483 |

CURRENT ASSETS |

Stocks | 12 | 82,300 |  | 163,350 |

Debtors | 13 | 4,799 |  | 7,644 |

Cash at bank and in hand | 2,194 |  | 4,678 |

89,293 |  | 175,672 |

CREDITORS |

Amounts falling due within one year | 14 | (131,983 | ) | (78,349 | )

NET CURRENT ASSETS/(LIABILITIES) | (42,690 | ) | 97,323 |

TOTAL ASSETS LESS CURRENT LIABILITIES | (34,670 | ) | 112,806 |

CREDITORS |

Amounts falling due after more than one year | 15 | (4,235 | ) | (11,833 | )

NET ASSETS | (38,905 | ) | 100,973 |

FUNDS | 19

Unrestricted funds | (38,905 | ) | 100,973 |

TOTAL FUNDS | (38,905 | ) | 100,973 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

NATIONAL HEREDITARY BREAST CANCER

HELPLINE (REGISTERED NUMBER: 07877025)

BALANCE SHEET - continued

31 MARCH 2025

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

The financial statements were approved by the Board of Trustees and authorised for issue on 6 March 2026 and were signed on its behalf by:

G Anderson - Trustee

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 15,731 |  | (838 | ) |

Interest paid | (10,199 | ) | (314 | ) |

Interest element of hire purchase payments paid | (690 | ) | (962 | ) |

Net cash provided by/(used in) operating activities | 4,842 |  | (2,114 | ) |

Cash flows from financing activities

Capital repayments in year | (7,326 | ) | (7,054 | ) |

Net cash used in financing activities | (7,326 | ) | (7,054 | ) |

Change in cash and cash equivalents in the reporting period | (2,484 | ) | (9,168 | ) |

Cash and cash equivalents at the beginning of the reporting period | 4,678 |  | 13,846 |  |

Cash and cash equivalents at the end of the reporting period | 2,194 |  | 4,678 |  |

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

1. | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Net expenditure for the reporting period (as per the Statement of Financial Activities) | (139,878 | ) | (1,461 | ) |

| Adjustments for:

| Depreciation charges | 7,463 |  | 8,016 |  |

| Interest paid | 10,199 |  | 314 |  |

| Interest element of hire purchase and finance lease rental payments | 690 |  | 962 |  |

| Decrease/(increase) in stocks | 81,050 |  | (20,800 | ) |

| Decrease/(increase) in debtors | 2,845 |  | (1,018 | ) |

| Increase in creditors | 53,362 |  | 13,149 |  |

| Net cash provided by/(used in) operations | 15,731 |  | (838 | ) |

2. | ANALYSIS OF CHANGES IN NET DEBT

| At 1.4.24 | Cash flow | At 31.3.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 4,678 |  | (2,484 | ) | 2,194 |  |

4,678 |  | (2,484 | ) | 2,194 |  |

| Debt

| Finance leases | (8,825 | ) | 3,326 |  | (5,499 | ) |

| Debts falling due within 1 year | (4,000 | ) | - |  | (4,000 | ) |

| Debts falling due after 1 year | (6,334 | ) | 4,000 |  | (2,334 | ) |

(19,159 | ) | 7,326 |  | (11,833 | ) |

| Total | (14,481 | ) | 4,842 |  | (9,639 | ) |

NATIONAL HEREDITARY BREAST CANCER

HELPLINE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The financial statements have been prepared on a going concern basis.

| The trustees have assessed whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

| At the balance sheet date the charity had deficit unrestricted funds of £38,905 (2024 - surplus £100,973).

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income is derived from the provision of goods and services and is stated net of VAT.

| Donations and legacies

| Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

| Investment income

| Interest on funds held on deposit is included when receivable and the amount can be reliably measured by the charity: this is normally upon notification of the interest paid or payable by the Bank.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Raising funds

| These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities in raising funds.

| Charitable activities

| Charities expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature.

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

1. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment loss.

| Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

| Asset Class |  |  | Depreciation method and rate |

| Motor vehicles |  |  | 20% on cost |

| Fixtures and fittings |  |  | 15% on cost |

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Where practical, donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale. Costs include cleaning and processing of goods into a saleable condition.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Gifts and donations | 13,966 |  | 19,618 |  |

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Charity shop income | 274,469 |  | 308,274 |  |

4. | OTHER INCOME

| 2025 |  | 2024

£ | £ |

| Fundraising | 15,911 |  | 20,809 |  |

| Other income | 17,379 |  | 25,947 |  |

33,290 |  | 46,756 |  |

| Fundraising income of £15,911 (2024 - £20,809) includes income received from fundraising events such as balls, charity sports days and other fundraising events held by the charity. Fundraising income also includes the money the charity receives from Skycycle Limited.

5. | RAISING FUNDS

| Raising donations and legacies

| 2025 |  | 2024

£ | £ |

| Fundraising events - balls etc | 11,960 |  | 11,477 |  |

| Other trading activities

| 2025 |  | 2024

£ | £ |

| Stock movement | 81,050 |  | (20,800 | ) |

| Trustees' remuneration etc | 53,665 |  | 40,850 |  |

| Staff costs | 80,883 |  | 82,830 |  |

| Rent and rates | 34,858 |  | 49,285 |  |

| Light, heat, and insurance | 13,350 |  | 12,122 |  |

| Repairs and maintenance | 733 |  | 1,216 |  |

| Sundry | 2,524 |  | 2,098 |  |

| Travel and subsistence | 16,495 |  | 21,431 |  |

| Printing, postage, stationery | 1,491 |  | 2,071 |  |

| Depreciation | 7,463 |  | 8,016 |  |

| Interest payable and similar charges | 9,986 |  | - |  |

302,498 |  | 199,119 |  |

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | RAISING FUNDS - continued

| Finance costs

| 2025 |  | 2024

£ | £ |

| Bank charges and cardnet | 3,994 |  | 4,788 |  |

| Interest payable and similar charges | 903 |  | 1,276 |  |

4,897 |  | 6,064 |  |

| Aggregate amounts | 319,355 |  | 216,660 |  |

| Allocation and apportionment of charity shop costs

| The charity shops running costs are apportioned as 50% fundraising and 50% charitable activity expenditure. A large proportion of shop space is used for upgraded information centres and for community support and advice.

| Allocation and apportionment of staff costs

| Staff costs are apportioned as 50% other trading activities and 50% helpline, campaigning and raising awareness. This is to account for the time spent by staff offering support and advice in addition to running the charity shops.

6. | CHARITABLE ACTIVITIES COSTS

| Direct

| Costs

£ |

| Helpline costs | 1,989 |  |

| Campaigning and raising awareness | 131,422 |  |

| Activity support costs | 8,837 |  |

142,248 |  |

7. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 7,463 |  | 8,016 |  |

| Independent examiners fee | 3,420 |  | 3,348 |  |

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | TRUSTEES' REMUNERATION AND BENEFITS

| 2025 |  | 2024

£ | £ |

| Trustees' salaries | 49,363 |  | 38,484 |  |

| Trustees' social security | 4,302 |  | 2,366 |  |

53,665 |  | 40,850 |  |

| From August 2021 Wendy Watson has been employed by the charity and received a salary of £49,363 (2024 - £38,484) for her position of helpline advisor .

| No remuneration was paid to Wendy Watson for her role as trustee.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

9. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 203,295 |  | 197,588 |  |

| Social security costs | 9,766 |  | 6,960 |  |

| Other pension costs | 2,468 |  | 1,963 |  |

215,529 |  | 206,511 |  |

| The average monthly number of employees during the year was as follows:

| 2025 |  | 2024

| Average number | 11 |  | 14 |  |

| No employees received emoluments in excess of £60,000.

10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 19,618 |

| Other trading activities | 308,274 |

| Other income | 46,756 |

| Total | 374,648 |

| EXPENDITURE ON

| Raising funds | 216,660 |

| Charitable activities

| Helpline costs | 2,289 |

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted

| fund

£ |

| Campaigning and raising awareness | 149,652 |

| Activity support costs | 7,508 |

| Total | 376,109 |

| NET INCOME/(EXPENDITURE) | (1,461 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 102,434 |

| TOTAL FUNDS CARRIED FORWARD | 100,973 |

11. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 and 31 March 2025 | 71,696 |  | 53,916 |  | 125,612 |  |

| DEPRECIATION

| At 1 April 2024 | 71,696 |  | 38,433 |  | 110,129 |  |

| Charge for year | - |  | 7,463 |  | 7,463 |  |

| At 31 March 2025 | 71,696 |  | 45,896 |  | 117,592 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 8,020 |  | 8,020 |  |

| At 31 March 2024 | - |  | 15,483 |  | 15,483 |  |

| The net carrying amount of tangible assets includes the following amounts in respect of assets held

| under finance leases and hire purchase contracts:

|  | 2025 |  |  | 2024 |  |

| £ |  |  | £ |  |

| Motor Vehicles |  |  | 5,998 |  |  | 9.997 |  |

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

12. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 82,300 |  | 163,350 |  |

13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | 4,799 |  | 7,644 |  |

14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 16) | 4,000 |  | 4,000 |  |

| Hire purchase (see note 17) | 3,598 |  | 3,326 |  |

| Trade creditors | 25,365 |  | 16,710 |  |

| Social security and other taxes | 71,917 |  | 28,976 |  |

| VAT | 2,071 |  | 1,915 |  |

| Wages and salaries control | 18,553 |  | 13,465 |  |

| Other creditors | 4,383 |  | 7,463 |  |

| Pensions control | 476 |  | 352 |  |

| Accruals | 1,620 |  | 2,142 |  |

131,983 |  | 78,349 |  |

15. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025 | 2024 |

£ | £ |

| Bank loans (see note 16) | 2,334 |  | 6,334 |  |

| Hire purchase (see note 17) | 1,901 |  | 5,499 |  |

4,235 |  | 11,833 |  |

16. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year on demand:

| Bank loans | 4,000 |  | 4,000 |  |

| Amounts falling between one and two years:

| Bank loans | 2,334 |  | 4,000 |  |

| Amounts falling due between two and five years:

| Bank loans | - |  | 2,334 |  |

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase | contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 3,598 |  | 3,326 |  |

| Between one and five years | 1,901 |  | 5,499 |  |

5,499 |  | 8,825 |  |

| Non-cancellable | operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 1,375 |  | 16,500 |  |

| Between one and five years | - |  | 1,375 |  |

1,375 |  | 17,875 |  |

18. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 5,499 |  | 8,825 |  |

| Hire purchase creditors are secured on the assets acquired under the contract.

19. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 100,973 |  | (139,878 | ) | (38,905 | ) |

| TOTAL FUNDS | 100,973 |  | (139,878 | ) | (38,905 | ) |

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

19. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 321,725 |  | (461,603 | ) | (139,878 | ) |

| TOTAL FUNDS | 321,725 |  | (461,603 | ) | (139,878 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 102,434 |  | (1,461 | ) | 100,973 |  |

| TOTAL FUNDS | 102,434 |  | (1,461 | ) | 100,973 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 374,648 |  | (376,109 | ) | (1,461 | ) |

| TOTAL FUNDS | 374,648 |  | (376,109 | ) | (1,461 | ) |

20. | RELATED PARTY DISCLOSURES

| Wendy Watson

| (Wendy Watson is a subscriber member of the charity and trustee).

| Since August 2021 Wendy has received a salary for her position as helpline advisor. During the year Wendy's wages were £49,363 (2024- £38,484).

| No remuneration was paid for her role as trustee.

| As at 31 March 2025, Wendy Watson was owed £4,383 (2024 - £7,463) in respect of running costs paid on the charities behalf. This amount is repayable on demand.

| Rebecca Measures

| (Rebecca is Wendy Watson's daughter).

| Rebecca Measures was paid by the charity as a fundraiser and campaigner in the year. The

| fundraising costs of £6,180 (2024 - £140) relate to her services and expenses.

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NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

21. | CHARITY STATUS

| The charity is a company limited by guarantee and consequently does not have share capital. Each member is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of it being wound up.