Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 No description of principal activity true 1 November 2024 31 October 2025 31 October 2025 02184955 Victoria Cleary Margaret Davitt Sharon Harvey Winifride Pickup 519725 true true true true true false Charitable activities true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02184955 2024-10-31 02184955 2025-10-31 02184955 2024-11-01 2025-10-31 02184955 frs-core:CurrentFinancialInstruments 2025-10-31 02184955 frs-core:Non-currentFinancialInstruments 2025-10-31 02184955 frs-core:BetweenOneFiveYears 2025-10-31 02184955 frs-core:FurnitureFittings 2025-10-31 02184955 frs-core:FurnitureFittings 2024-11-01 2025-10-31 02184955 frs-core:FurnitureFittings 2024-10-31 02184955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 02184955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 02184955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 02184955 frs-char:CharitableCompanyLimitedByGuarantee 2024-11-01 2025-10-31 02184955 frs-bus:FullAccounts 2024-11-01 2025-10-31 02184955 frs-bus:MediumEntities 2024-11-01 2025-10-31 02184955 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 02184955 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 02184955 frs-char:TotalUnrestrictedFunds frs-core:Non-currentFinancialInstruments 2025-10-31 02184955 frs-char:TotalRestrictedIncomeFunds frs-core:Non-currentFinancialInstruments 2025-10-31 02184955 frs-char:TotalUnrestrictedFunds 2024-10-31 02184955 frs-char:TotalUnrestrictedFunds 2025-10-31 02184955 frs-char:TotalUnrestrictedFunds 2024-11-01 2025-10-31 02184955 frs-char:TotalRestrictedIncomeFunds 2024-10-31 02184955 frs-char:TotalRestrictedIncomeFunds 2025-10-31 02184955 frs-char:TotalRestrictedIncomeFunds 2024-11-01 2025-10-31 02184955 frs-char:UnrestrictedFundsGeneral 2024-10-31 02184955 frs-char:UnrestrictedFundsGeneral 2024-11-01 2025-10-31 02184955 frs-char:UnrestrictedFundsGeneral 2025-10-31 02184955 frs-char:IndependentExaminationCharity 2024-11-01 2025-10-31 02184955 frs-countries:EnglandWales 2024-11-01 2025-10-31 02184955 frs-char:Trustee1 2024-11-01 2025-10-31 02184955 frs-char:Trustee2 2024-11-01 2025-10-31 02184955 frs-char:Trustee3 2024-11-01 2025-10-31 02184955 frs-char:Trustee4 2024-11-01 2025-10-31 02184955 frs-char:Activity1 2024-11-01 2025-10-31 02184955 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-11-01 2025-10-31 02184955 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2024-11-01 2025-10-31 02184955 2023-10-31 02184955 2024-10-31 02184955 2023-11-01 2024-10-31 02184955 frs-core:CurrentFinancialInstruments 2024-10-31 02184955 frs-core:Non-currentFinancialInstruments 2024-10-31 02184955 frs-core:BetweenOneFiveYears 2024-10-31 02184955 frs-core:MoreThanFiveYears 2024-10-31 02184955 frs-core:WithinOneYear 2024-10-31 02184955 frs-char:TotalUnrestrictedFunds 2023-10-31 02184955 frs-char:TotalUnrestrictedFunds 2024-10-31 02184955 frs-char:TotalUnrestrictedFunds 2023-11-01 2024-10-31 02184955 frs-char:TotalRestrictedIncomeFunds 2023-10-31 02184955 frs-char:TotalRestrictedIncomeFunds 2024-10-31 02184955 frs-char:TotalRestrictedIncomeFunds 2023-11-01 2024-10-31 02184955 frs-char:UnrestrictedFundsGeneral 2023-10-31 02184955 frs-char:UnrestrictedFundsDesignated 2023-10-31 02184955 frs-char:UnrestrictedFundsGeneral 2023-11-01 2024-10-31 02184955 frs-char:UnrestrictedFundsDesignated 2023-11-01 2024-10-31 02184955 frs-char:UnrestrictedFundsGeneral 2024-10-31 02184955 frs-char:UnrestrictedFundsDesignated 2024-10-31 02184955 frs-char:Activity1 2023-11-01 2024-10-31 02184955 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2023-11-01 2024-10-31 02184955 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2023-11-01 2024-10-31
Company registration number: 02184955
Charity registration number: 519725
"Lyndale" Knowsley Cancer Support Centre Limited
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2025
"Lyndale" Knowsley Cancer Support Centre Limited
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—4
Independent Examiner's Report | 5
Statement of Financial Activities (including Income and Expenditure Account) | 6
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 7
Balance Sheet | 8
Notes to the Financial Statements | 9—15

Page 1
"Lyndale" Knowsley Cancer Support Centre Limited
Company No. 02184955
Trustees' Report For The Year Ended 31 October 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 October 2025.
Objectives and Activities
Aims and Objectives
To provide the relief of any person suffering from cancer in any form by:
a) offering a counselling service to cancer sufferers and their dependants, relatives or friends;
b) promoting facilities for the exchange of experiences, views and information among cancer sufferers, their families and friends and other interested persons;
c) establishing and managing a home care visting service whereby persons suffering from cancer in any form may be visited and comforted in their own home or other establishment;
d) to acquire, establish, maintain and manage or assist in the acquisition, establishment, maintenance and management of a respite centre or centres for the short term care of such persons suffering from cancer to produce temporary relief and assisstance to cancer sufferers sependants, relatives, friends or other interested persons, provided that this shall not entitle the association to provide long term residential care.
Significant Activities
During the year ended 31 October 2025 the charity has achieved the following against the objectives set for 2025:

- Lyndale successfully applied for grants from funding bodies and the therapies, yoga and relaxation classes have been maintained.

- Lyndale has continued to be a member of the Knowsley Chamber.

- The relationship with communications teams across Knowsley has been maintained and Lyndale continues to advertise for new volunteers from groups and businesses across Knowsley.

- Counter collection tins continue to be placed in shops and businesses across Knowsley.

- Home collection boxes continue to be handed out to members and volunteers to raise funds.

- The new website has been successfully completed.

- Liverpool University Radiology Department students are again welcome to attend Lyndale to enhance their experience of people with cancer.

- Lyndale continues to work with Knowsley Carers and other local and national charities to support disabled and able-bodied people and their families affected by cancer.

- Lyndale aims again to accept trainee nurses from Edge Hill University.

- Following consultation with members, we have arranged for new craft experiences to take place.

- Lyndale fundraising activities and days out will continue to be arranged at various events through the year and we arranged to speak at some local groups, which we intend to pursue.

- We were instrumental in helping Merseyside MacMillan information and support programme getting off the ground.

“Thanks, Wyn for your ongoing support …. got so much from the visits I made to Lyndale……. The stories shared by the service users have been crucial as part of our evidence base to create much needed change and I really appreciate their trust in me” Louise Howard Hunter, MacMillan Engagement Officer, Merseyside Macmillan Information & Support Service Programme.
To achieve its aims and to build on the successes of previous years objectives the charity will at least maintain its current fundraising efforts.
Public Benefit
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives in planning future activities.
Risk Management
The trustees continue to be aware of their responsibilities regarding risk management and meet regularly continuing to profile risks, examining controls already in place and embedding new controls to mitigate significant risks.
Page 1
Page 2
"Lyndale" Knowsley Cancer Support Centre Limited
Trustees' Report (continued)
For The Year Ended 31 October 2025
Financial Review
Financial Position
The deficit for the year amounted to £36,500 (2024: £34,212 deficit). The reserves position stood at £398,204 (2024: £434,704) of which £53,157 (2024: £87,243) was unrestricted.
Reserves Policy
It is the policy of the charity to hold reserves in its unrestricted funds in order to establish an appropriate level of working capital and to protect the future operations of the charity from the effects of any unforeseen and material variations in its income streams, as part of a policy of good financial management practice.
As a result of a reduction in operation from reducing numbers of volunteers the unrestricted funds have reduced to £53,137. Several small grants were received this year and there is a conscious effort to continue fundraising. Once income has stabilised it is the intention of the board to begin building the reserves and maintenance pots.
The Trustees have targeted a cash reserves minimum of £70,000 which currently equates approximately to 12 months' operating expenditure. At the year-end cash reserves covering all funds amounted to £25,090 including amounts held on short term deposit (2024: £53,124) and this is now short of the reserves policy target.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund for the coming year.
Structure, Governance and Management
Trustee Selection Methods
Trustees retire every three years and may stand for re – election. Election of trustees is determined by the membership. The Trustees are volunteers, contributing significantly to the charity’s activities in addition to fulfilling their trustee responsibilities.
Within the Board of Trustees there is a wide range of expertise and experience. The Trustees follow an induction programme to familiarise themselves with the charity and their role when they join the organisation and receive regular training.
Reference and Administrative Details
Trustees
Victoria Cleary
Margaret Davitt
Sharon Harvey
Winifride Pickup
Charity Number
519725
Company Number
02184955
Principal Address
Lyndale
40 Huyton Lane
Huyton
Merseyside
L36 7XG
Page 2
Page 3
"Lyndale" Knowsley Cancer Support Centre Limited
Trustees' Report (continued)
For The Year Ended 31 October 2025
Independent Examiner
Matthew Brown CIPFA
Adding Value Consultancy Ltd
Studio 21, Bluecoat Chambers
School Lane
Liverpool
L1 3BX
Bankers
National Westminster
The charity name
The legal name of the charity is:- "Lyndale" Knowsley Cancer Support Centre Limited.
The charity is also known by its operating name, "Lyndale" Knowsley Cancer Support Centre Limited.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 519725.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the companyunder company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
Page 3
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"Lyndale" Knowsley Cancer Support Centre Limited
Trustees' Report (continued)
For The Year Ended 31 October 2025
Other Information
Volunteer Support
In common with many organisations in the voluntary sector, Lyndale receives much valuable support from its volunteers. We again gratefully acknowledge the support and continued contribution of our volunteers with their wide-ranging input to our work.
The charity is very reliant on the contribution and dedication of its volunteers, and their involvement at all levels continue to be a particular strength of the charity.
Acknowledgement
The Trustees acknowledge the continuing and significant contribution made by the charity’s supporters, volunteers and funding providers without whom the valuable work of the charity could not continue.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Winifride Pickup Trustee
8th April 2026

Page 4
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"Lyndale" Knowsley Cancer Support Centre Limited
Independent Examiner's Report to the Trustees of "Lyndale" Knowsley Cancer Support Centre Limited
For The Year Ended 31 October 2025
Independent Examiner's Report to the Trustees of "Lyndale" Knowsley Cancer Support Centre Limited
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.
Responsibilities and Basis of Report
As the charity 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
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. 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; or
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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Matthew Brown CIPFA
8th April 2026
Studio 21, Bluecoat Chambers
School Lane
Liverpool
L1 3BX
Page 5
Page 6
"Lyndale" Knowsley Cancer Support Centre Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 20,517 | - | 20,517 | 25,719
Investments | 4 | 3,265 | - | 3,265 | 1,428
|  | 23,782 | - | 23,782 | 27,147
EXPENDITURE ON:
Charitable activities: | 7
Charitable activities |  | (57,868 ) | (2,414 ) | (60,282 ) | (61,359 )
NET EXPENDITURE |  | (34,086 ) | (2,414 ) | (36,500 ) | (34,212 )
NET MOVEMENT IN FUNDS |  | (34,086 ) | (2,414 ) | (36,500 ) | (34,212 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 87,243 | 347,461 | 434,704 | 468,916
TOTAL FUNDS CARRIED FORWARD | 17 | 53,157 | 345,047 | 398,204 | 434,704

The notes on pages 9 to 15 form part of these financial statements.
Page 6
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"Lyndale" Knowsley Cancer Support Centre Limited
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2024
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 25,719 | - | 25,719
Investments | 4 | 1,428 | - | 1,428
|  | 27,147 | - | 27,147
EXPENDITURE ON:
Charitable activities: | 7
Charitable activities |  | (58,729 ) | (2,630 ) | (61,359 )
NET EXPENDITURE |  | (31,582 ) | (2,630 ) | (34,212 )
NET MOVEMENT IN FUNDS |  | (31,582 ) | (2,630 ) | (34,212 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 118,825 | 350,091 | 468,916
TOTAL FUNDS CARRIED FORWARD | 17 | 87,243 | 347,461 | 434,704

The notes on pages 9 to 15 form part of these financial statements.
Page 7
Page 8
"Lyndale" Knowsley Cancer Support Centre Limited
Balance Sheet
As At 31 October 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 12 | 84,178 | 345,047 | 429,225 | 432,242
|  | 84,178 | 345,047 | 429,225 | 432,242
CURRENT ASSETS
Debtors | 13 | 11,010 | - | 11,010 | 480
Cash at bank and in hand |  | 25,090 | - | 25,090 | 53,124
|  | 36,100 | - | 36,100 | 53,604
Creditors: Amounts Falling Due Within One Year | 14 | (10,641 ) | - | (10,641 ) | (2,842 )
NET CURRENT ASSETS (LIABILITIES) |  | 25,459 | - | 25,459 | 50,762
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 109,637 | 345,047 | 454,684 | 483,004
Creditors: Amounts Falling Due After More Than One Year | 15 | (56,480 ) | - | (56,480 ) | (48,300 )
NET ASSETS |  | 53,157 | 345,047 | 398,204 | 434,704
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 345,047 | 347,461
Unrestricted Funds |  |  |  | 53,157 | 87,243
TOTAL FUNDS | 17 |  |  | 398,204 | 434,704

For the year ending 31 October 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Winifride Pickup Trustee
8th April 2026

The notes on pages 9 to 15 form part of these financial statements.
Page 8
Page 9
"Lyndale" Knowsley Cancer Support Centre Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
"Lyndale" Knowsley Cancer Support Centre Limited is a company limited by guarantee, incorporated in England & Wales, registered number 02184955 and registered charity number 519725 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Going Concern Disclosure
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 October 2025, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
2.3. Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
2.4. Incoming Resources
All income is included in the statement of financial activities when the organisation is entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

- Grants receivable:

Grants are credited to the Statement of Financial Activities when they are receivable. Grants that are awarded for specific purposes are treated as restricted income.
Grants received for acquisition of fixed assets are accounted for as restricted funds when the recognition criteria are met. The restricted fund is reduced by the depreciation or amortisation charges made over the expected useful life of the asset concerned.
Grants where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant. Where applicable, grants receivable for which cash has not yet been realised are shown as accrued income and is included within debtors. If any grants are received in advance of a period to which they relate, then the amount of the grant, which relates to the future periods is shown as deferred grants and is included within creditors.
Grants where the income is related to performance and specific deliverables are accounted for as the charity earns the right to consideration by its performance.

- Donations:

Income form donations is credited to the Statement of Financial Activities when received.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.On 18 March 2025 the Trustees requested a rebuild cost assessment for the property for insurance purposes which indicated the value to be significantly in excess of the carrying value of the property in the financial statements.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value
over their estimated useful lives:

Freehold Property and Alterations | 2% on cost less estimated residual value
Fixtures & Fittings | 25% on cost

Page 9
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"Lyndale" Knowsley Cancer Support Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities as incurred.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.8. Financial Instruments
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
2.9. Taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
2.10. Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
2.11. Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.
2.12. Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 3,446 | 6,061
Grants | 17,071 | 19,658
| 20,517 | 25,719

4. Investment Income

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 3,265 | 1,428

Page 10
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"Lyndale" Knowsley Cancer Support Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Government Grants
Government grants recognised in the accounts were as follows:

| 2025 | 2024
--- | --- | ---
| £ | £
NHS Cheshire & Merseyside Integrated Care Board | 17,071 | 19,658

6. Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Operating lease rentals | 5,363 | 11,788
Depreciation of tangible fixed assets - owned | 3,017 | 3,036

7. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly (see note 8 ) | Support costs (see note 9 ) | Total
| £ | £ | £
Charitable activities | 10,769 | 49,513 | 60,282

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly (see note 8 ) | Support costs (see note 9 ) | Total
| £ | £ | £
Charitable activities | 12,508 | 48,851 | 61,359

8. Direct Costs

| 2025
--- | ---
| Charitable activities
| £
Cost of goods sold:
Therapy costs | 10,345
Other beneficiaries costs | 424
| 10,769

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"Lyndale" Knowsley Cancer Support Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

| 2024
--- | ---
| Charitable activities
| £
Cost of goods sold:
Therapy costs | 11,640
Other beneficiaries costs | 868
| 12,508

9. Support Costs

| 2025
--- | ---
| Charitable activities
| £
Premises expenses:
Light, heat and power | 6,719
Premises repairs, renewals and maintenance | 6,609
Cleaning and waste management | 6,710
General administration:
Hire and leasing of equipment | 12,808
Insurance | 1,356
Stationery and printing | 487
Telephone and internet | 2,580
Website costs | 1,062
Subscriptions, DBS & ICO fees | 1,260
Bank charges | 12
Sundry expenses | 118
Volunteers' expenses | 1,384
Depreciation:
Depreciation | 3,017
Governance costs:
Independent examiner's fees | 1,200
Other financial services | 4,191
| 49,513

| 2024
--- | ---
| Charitable activities
| £
Premises expenses:
Light, heat and power | 6,334
Water charges | 1,116
Premises repairs, renewals and maintenance | 6,846
Cleaning and waste management | 9,243
General administration:
Hire and leasing of equipment | 11,788

...CONTINUED
Page 12
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"Lyndale" Knowsley Cancer Support Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Insurance | 960
Stationery and printing | 291
Telephone and internet | 2,875
Subscriptions, DBS & ICO fees | 643
Bank charges | 216
Sundry expenses | 895
Volunteers' expenses | 1,757
Depreciation:
Depreciation | 3,036
Governance costs:
Independent examiner's fees | 1,200
Other financial services | 1,051
Legal fees | 600
| 48,851

10. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 1,200 |  | 1,200
Other financial services | 4,191 |  | 1,051
| 5,391 |  | 2,251

11. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
12. Tangible Assets

| Land & Property
--- | ---
| Freehold Property and Alterations | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 November 2024 | 502,861 | 60,947 | 563,808
As at 31 October 2025 | 502,861 | 60,947 | 563,808
Depreciation
As at 1 November 2024 | 70,619 | 60,947 | 131,566
Provided during the period | 3,017 | - | 3,017
As at 31 October 2025 | 73,636 | 60,947 | 134,583
Net Book Value
As at 31 October 2025 | 429,225 | - | 429,225
As at 1 November 2024 | 432,242 | - | 432,242

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"Lyndale" Knowsley Cancer Support Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
13. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,939 |  | -
Other debtors | 7,071 |  | 480
| 11,010 |  | 480

14. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,836 |  | -
Accruals and deferred income | 1,805 |  | 2,842
| 10,641 |  | 2,842

15. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals for grants payable | 56,480 |  | 48,300

16. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 864
Later than one year and not later than five years | 5,488 |  | -
Later than five years | - |  | 5,320
| 5,488 |  | 6,184

17. Movement in Funds

| As at 1 November 2024 | Income | Expenditure | As at 31 October 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
Unrestricted Revenue Funds | 87,243 | 23,782 | (57,868 ) | 53,157
Restricted funds
Buildings | 347,461 | - | (2,414 ) | 345,047
Total funds | 434,704 | 23,782 | (60,282 ) | 398,204

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"Lyndale" Knowsley Cancer Support Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

| As at 1 November 2023 | Income | Expenditure | Transfers | As at 31 October 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
Unrestricted Revenue Funds | 15,597 | 27,147 | (58,729 ) | 103,228 | 87,243
Designated:
Designated Revenue Funds | 103,228 | - | - | (103,228 ) | -
Total unrestricted funds | 118,825 | 27,147 | (58,729 ) | - | 87,243
Restricted funds
Buildings | 350,091 | - | (2,630 ) | - | 347,461
Total funds | 468,916 | 27,147 | (61,359 ) | - | 434,704

Unrestricted Funds:
Unrestricted Revenue Funds:
These funds are held for meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.
Restricted Funds:
Buildings Fund:
The reserve for the funds received for the refurbishment of the charity's premises at Huyton.
18. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
19. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
20. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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