The trustees present their annual report and financial statements for the year ended 31 March 2026.
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 2025 to 31 March 2026 the Centre Headquarters located in Purley was open for five full days per week, 9:00 am to 5:00 pm and Saturdays, 9:00 am to 1:00 pm.
Over the reporting period, the Centre provided members with access to a wide range of one to one complementary therapies alongside a varied programme of group activities that are designed to complement conventional medical treatment and are not intended as an alternative. These included Pilates, Tai Chi, Gentle Yoga, an Arts and Craft Group and the Friday Club, all of which support physical well-being, social connection, and emotional resilience.
In addition, the Centre delivered a series of mindfulness and meditation activities, including an eight week mindfulness course, breathwork sessions, and a monthly Gong Bath, helping members to manage stress, anxiety, and the emotional impact of cancer. The Centre also continued to facilitate four specific cancer support groups for those affected by Bowel, Ovarian, Prostate, and Breast cancer.
Throughout the year, individual counselling sessions were provided by a team of six counsellors, alongside eleven qualified therapists offering Massage, Aromatherapy and Reflexology, Hypnotherapy, Reiki, and Grief Recovery. The Centre also offered ad hoc sessions, including support for lymphoedema, Lasting Power of Attorney guidance, as well as access to an independent solicitor for legal advice relating to the preparation of wills and power of attorney. In partnership with Look Good Feel Better, the Centre additionally delivered skincare and make up workshops to support confidence and self-esteem during and after treatment.
All therapists and counsellors working at the Centre are fully qualified members of their relevant professional associations, ensuring they meet or exceed recognised professional standards and hold appropriate insurance to practise. Therapists are also registered with the Complementary and Natural Healthcare Council (CNHC), the regulatory body endorsed by the NHS, which sets and monitors national standards of practice. All therapists and counsellors receive regular supervision, and the Centre operates in accordance with the guidelines of the British Association for Counselling and Psychotherapy (BACP).
Support Groups
The Centre facilitates four cancer support groups for patients and families affected by Bowel, Breast, Ovarian, and Prostate cancer. Each group is led by an experienced group leader and provides a supportive forum tailored to the specific needs of those affected by each condition.
The purpose of these groups is to offer information and mutual support through the sharing of experiences relating to diagnosis, treatment, living with the side and long term effects of cancer, and the impact on quality of life. All discussions take place within a safe, supportive, and confidential environment.
Each group meets monthly at the Centre, with meeting times published on the Centre’s website. Groups benefit from talks and contributions from specialist speakers from The Royal Marsden Hospital (RMH), Croydon University Hospital (CUH), and a range of other relevant organisations. In addition, all group members are encouraged to participate in the wider programme of activities and services offered by the Centre throughout the week.
Information
The Centre supports informed decision making and emotional well being by providing access to a wide range of high quality information resources. A comprehensive selection of leaflets and materials is available, covering different types of cancer, the impact of diagnosis and treatment, and routes to further help and support. These include resources from Macmillan and other recognised cancer charities and support services, ensuring members have access to trusted, accessible, and up to date information, which they are encouraged to take away for reference.
In addition, the Centre maintains a small lending library of books, videos, and CDs linked to the complementary therapies and activities it offers, helping members to deepen their understanding, continue self care beyond the Centre, and feel more informed and supported throughout their cancer journey.
Therapeutic Arts
The value of complementary therapies and counselling within cancer care is now widely recognised, and the Centre is proud to hold local NHS recognition. Our weekly art class is extremely popular, supervised by an experienced art teacher with creative ideas and the ability to provide members with an outlet to explore and communicate their emotions and experiences. The Centre believes these services play an important role in supporting health and well-being for individuals during a particularly challenging period of their lives.
Promotions and Community Links
The Centre continued to strengthen and develop relationships across the local community, including with businesses, Purley BID, schools, churches, volunteer centres, NHS Trusts, and other support organisations, to raise awareness of the Centre’s services among those who may benefit from them. Press releases were issued regularly to local print and online media, covering key events such as Paint Purley Purple, case studies highlighting the Centre’s impact, and the introduction of new services.
In parallel, the Centre expanded its use of social media to promote fundraising activities and increase awareness of the services available. Engagement across social media platforms continued to grow during the year, supporting wider community reach and visibility.
Partnerships and Working Relationships
The Centre continues its longstanding and complementary support to Croydon University Hospital through the Macmillan Centre. We currently provide two therapists, each working one day a week, offering Reflexology and Massage to patients. We are also exploring further opportunities to strengthen and develop this partnership.
The Centre works in partnership with Look Good Feel Better, enabling the charity to deliver its nationally recognised workshops at the Centre. These workshops provide practical and emotional support to people affected by cancer and complement the Centre’s existing services by enhancing confidence and wellbeing. Delivering the workshops locally improves accessibility for beneficiaries and strengthens the overall support available through the Centre.
We maintain strong working relationships with a wide range of local hospices and hospitals, including Croydon University Hospital, St Christopher’s Hospice, St George’s Hospital, and The Royal Marsden Hospital (RMH), as well as Maggie’s Centres. In addition, hospitals further afield—such as Epsom and St Helier Hospitals, University College London Hospital, and Guy’s Hospital, London—support the Centre by distributing our literature to patients. Several of our members have been referred to the Centre through these partnerships.
Our longstanding relationship with The Royal Marsden Hospital is particularly well established. Information about the Centre is included in patient information packs across most clinical areas. In addition, details of our services and support groups are displayed at the hospital’s Patient Advice and Liaison Service (PALS), helping to ensure patients are aware of the support available to them.
The Centre also works closely with local shops, businesses, and community organisations that provide valuable support for fundraising initiatives. Our fundraisers engage actively with the local community to raise both funds and awareness of the Centre’s work. During the year, we were pleased to work with a range of businesses and supporters, including Zurich, Pension Protection Fund, Caridon, Renaissance RE, Tesco, local schools, Purley BID, and others.
Policies
The Centre’s policy documents provide a strong framework for effective management and ensure that staff and volunteers remain focused on relevant legal requirements and recognised best practice. The policies cover a wide range of areas, including Data Protection, Privacy, Safeguarding, Confidentiality, Diversity and Equal Opportunities, Investments and Reserves, Health and Safety, Complaints and Grievance, alongside several other operational and governance matters.
In total, the Centre maintains 23 policies, all of which are reviewed annually by the Executive Committee. Any updates or amendments are communicated to Trustees, staff, and volunteers as appropriate, ensuring continued awareness, compliance, and consistent implementation across the organisation.
Health and Safety
The Centre places the highest priority on maintaining high standards of health and safety for all staff, volunteers, service users, and visitors. The Health and Safety (H&S) Policy Statement is reviewed annually by the Executive Committee to ensure it remains robust, up to date, and compliant with relevant legislation. All health and safety incidents are recorded using an Accident/Incident Report Form, with records securely stored in accordance with data protection requirements. During the year ended 31 March 2026, four minor incidents were recorded. No serious incidents occurred, and all matters were addressed promptly and appropriately.
Staff and Volunteers
The Centre employed six paid members of staff as at 31 March 2026. Five of these roles are part time, including the Centre Manager, two Centre Administrators, a Senior Trust and Grant Fundraiser, and a Community Fundraising Administrator. In addition, the Centre employs a full time Senior Corporate Partnership and Community Fundraiser.
We work closely with Croydon Voluntary Action and Voluntary Action East Surrey, which plays a vital role in referring individuals interested in volunteering with the Centre. They also provide valuable support through training and workshops, including sessions focused on attracting, managing, and retaining volunteers. Volunteer opportunities are further promoted through the Centre’s website and social media channels.
Volunteers are essential to the effective operation of the Centre and provide invaluable support to the small staff team across a wide range of activities. As of 31 March 2026, the Centre had 52 registered regular volunteers.
In addition to staff and volunteers, the Centre benefits greatly from the ongoing commitment of its Trustees who contribute practical support alongside governance oversight, helping with administration as well as professional expertise across a range of disciplines. Their involvement helps ensure the Centre continues to operate to high standards.
The Centre is committed to the ongoing support, training, development, and motivation of both staff and volunteers. This commitment is embedded through regular supervision, opportunities for learning and skills development, and ongoing review to ensure everyone feels supported, valued, and equipped to contribute effectively to the Centre’s work.
The Centre set a range of operational objectives to be completed during the 2025/26 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 2026 SECHC experienced the following membership and activity levels at our Purley Centre. Comparable figures for last year ended 31 March 2025 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 2026 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 2026. This represents an increase of around 8% in membership levels over the last 12 months and is caused by more existing members remaining for a further 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 2 show a 3% increase in activity choices provided to members.
During the year ended 31 March 2026, the Charity maintained and widened its range of services at both its Centre in Purley and the facility at Croydon University Hospital. The membership remained in line with the previous year and reflected, in part, a continuing slowdown in referrals coming through the local Hospitals. We are still striving to restore membership levels back to pre-Covid levels and are set up to accommodate new members should the numbers improve.
Our revenue declined during the current year solely due to a lower amount of legacy income, £20,000, whereas in the previous year, we received a substantial legacy amount of £71,580. Excluding this item, our other revenue at £267,485 for the year to 31 March 2026 was 12% above last year with an increase in all our other income streams. The reorganisation of our fundraising teams has helped to raise the level of income in these areas and we are hopeful that this improvement in results will continue for the future.
Following a significant rise in our expenditure last year, due mainly to the higher cost of employment from the recruitment of experienced fundraising staff, overall costs have stabilised with only a small inflationary increase.
As a result, our income for the year amounted to £287,485 (2024/25: £310,476) and our expenditure was £359,137 (2024/25: £349,307) resulting in a deficit for the year of £71,652 compared to a deficit for the previous year of £38,831.
Income
Our income of £287,485 compares with income last year of £310,476, a decrease of £22,991.
The Centre relies entirely on donations, legacies, grants and fundraising income and the support of its members to provide our revenue and no funds derive from central or local Government. We have an enthusiastic team of fundraisers and we are also very grateful to those supporters of the Centre who have either organised events to raise money for us or and to those local businesses who helped us with both financial and logistical support.
Details are shown in the Statement of Financial Activities.
Expenditure
Our expenditure this year rose slightly to £359,137 compared with £349,307 in the prior year, an increase of £9.830. We have concentrated on keeping cost increases as low as possible, helped in part by a decline in patient support costs due to a fall in volumes, though, inevitably, some overhead costs such as repairs, business rates, laundry and energy costs, all of which are beyond our control, have risen by more than the rate of inflation.
The large majority of our expenditure during the year continued to be on 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 2026, our Net Assets amounted to £209,428, a reduction of £71,652 over the Net Assets held at 31 March 2025, 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 28 July 2026 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 £56,305 at 31 March 2026, an increase compared with the previous year of £37,998. In the year, we received £70,200 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 £50,260 on these services in the year together with the residual 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 2027.
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 2026 was £153,123 compared to an amount of £243,082 at 31 March 2025.
Level of reserves held
The Accumulated Fund at 31 March 2026 amounted to £153,123. Our revised budgeted core expenditure for the full year ending 31 March 2027 is £304,000 which reflects a decrease in administration staffing costs partly offset by an increase in patient support costs as a result of higher membership numbers and project costs on the development of our website and computer systems. 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 this, 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:
i) 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".
ii) Such deposits should ordinarily be placed with widely recognised responsible financial institutions which are covered by the FSCS guarantee scheme for amounts up to £120,000.
iii) No such deposit will be above £120,000 with any one institution.
iv) 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.
v) 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 2026, 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.
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 28 July 2026 and it was agreed this policy be reviewed on an annual basis.
Investments and cash deposits held
Cash deposits held at 31 March 2026 principally comprised the following fixed rate:
United Trust Bank | 3 yr fixed maturing in July 2026 | £63,739 |
Lloyds Bank | Instant notice deposit | £18,334 |
Hampshire Trust Bank | 95 day notice deposit | £59,052 |
Hampshire Trust Bank | Easy Access deposit | £58,756 |
COI | Ready Access deposit | £825 |
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 28 July 2026. 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 2026-27 that will impact on our regular income streams. Our immediate focus has been to ensure we replace experienced fundraisers who had previously retired or left, 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 the risks and mitigation is listed below:
Donor income
Risk
Staffing levels are small in the organisation and anyone leaving could expose us to risk and timing issues in relation to replacements.
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 of the premises was agreed with Tesco in 2014 that extended the term of 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.
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 our Annual 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.
SECHC trustees and staff would like to offer their thanks and very best wishes to Michael Tubbs, a trustee who retired due to ill health in September this year after serving 18 years supporting the Centre. Also, our thanks and best wishes go to Lady Adele Sewell MBE who retired due to other commitments in August 2025 after serving 2 years supporting the Centre.
The trustees' report was approved by the Board of Trustees.
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;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the 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.
Opinion
We have audited the financial statements of South East Cancer Help Centre Limited (the ‘charity’) for the year ended 31 March 2026 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 18 to 27 form part of these financial statements.
The notes on pages 18 to 27 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 (2025: 2 full-time and 5 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.
There is no grant funding awarded as at 31 March 2026 but not yet received and recognised as income due to the recognition criteria not being met. (2025: £10,000)
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 (2025 - none).