Charity registration iiumba.: 1049763 Pembrokeshire Cancer Support Group Annual R¢port And Financial Siatements for ihe Year Ended 31 Morch 2025
Pembrokeshire Canccr Support Group Contents (contlnued) Reference and Administrative Delaijs Trustees, Report 2to6 Siateinent of Truslees, Responsibilitics Independent Exaininel8 Report Statem1¢ of Financial Activilics Balaiice Sheet 10 Notes to the Financial Stsicmcnls
Pembrokeshlre Cancer Support Group Reference and Administrative DetAIIs Truslec5 Givyneth Haihway (Chaimian) lan Jones (Treasurcr) Stephen Elliolt Derryn Bevan (Secretary) Janet Rees (co.opt¢d) 1049763 Charlty Re2lStrAtion Numb¢r Prin¢lp*l Office 91 Queen Sir¢d Pci)Ibroke Dock Pembrokeshire SA72 6JE Indeyendeni Examin¢r LHP Firs1 Floor Agriculturc House Winch Lane 14avcrfordwesl Peiiibrokeshire SA61 IRW Solleliors Eaton. Evans & Morris 12 Hi8h Sireet l.lavcrfordivl Pembrokeshire SA612DB Bllnkei's Lloyds Bhi?k Pl¢ 35 Dimond Sircct Peinbroke Dock Pembrokeshire SA72 6BX Pagc I
Pembrokeshire Cancer Support Group Trustees, Report The Iriist¢¢s present the anniial report tO8etheT With the financial slalements of Ihc charity for the year ended 31 March 2025. Objectives Ind aetivilies Olijeets ttiicl ulms The objeclives of the charity are bas¢d on ils consiilulion: To allcvial¢ physical, mental or fiiiaiicial dislrcss or hardship of persons Mfith caneer. the family and fricnds of pei's01)S with n¢¢r, and persons berV¢d Ihrough cancer. To pi'ovide cdu¢aiion about caiicer lo persons with can¢¢r, th¢ family and friends of i?ersons with canccr, pei'sons bci'caved through cancer and niunber5 of the public ai large. Publlc henejli The General Coinmillee has mel every 2 monihs during the 24-25 financial year. We inl¢nd again iii 2025126 10 review our liaison with oihcr Cancer Support or88ni5alion8 operaling in Pcmbrokeshirc lo se¢ if we Can iiiipi'ove Olir co-oper8lion aiid ive ivill contii)uc lo meet (lie needs of those lyl l)ave or haiie l)Ad cai)c¢i' logeiher willi their faniilies and carers. 'The trustees confirn Ihal th¢y have complied wilh the requiremeiiL8 of seL'tion 17 of the Cl)arities Act 201110 hav¢ due regard to the piibli¢ benefit gilidtcC published by the Charily Conin)ission for England and Wul¢s. Fiiiancifvl revlew Pollcy oil reserves The niininiiim siini lo be held as a financial reserv¢ conlinues to bc £25.000 Prlnclp(IlJuiidiiiK xources AcknoM,led8em¢i)I 10 Fund Providers Whilst detail8 of funding appear in (he Fii)ai)cial Stalcm¢nis, we acknowledge Ilic support of Te8co Pembroke Dock foi. their doi)alion3 durii)g IIK year. Also, many individual small. but equally imporlaiil, doiiations mad¢ by Ilie two lo¢nl Town Coiincils in Pembroke & Pembroke Dock, AS well bs oiher local volun(8ry oi'ganisalions wl)o wish lo financially support our work. Also, donalioiis Inade by individuals and local businesses. During Ilie year we or8anis¢d the following 4cliYilies to raise fvnds for thc Group: 'rhe weekly Boniis Ball and regular Raffles in ihe cent (ogeihcr with a special rnffle at Chrislinas. Coffee Moniings arc held every 3 monil)s throu8houl th¢ year. - Applications lo Grant Making Trus14 Local Compani¢s et Ptx)fil from Ihe Charity sl)op ¢onlinue$ lo make a siibst8nti#l contribution ¢0 our funds. We received donations by pcrsonal gift5. togcther with Coll¢¢lion box donations fron) Ilie following organi5Lltions'. Bees Kn¢¢s P¢i)ibroke. Je¢van's Mininiarkel, Pembi'oke Dock and th¢ Peinbvoke Dock Bowling Club. Page 2
Pembrokeshire Cancer Support Group Trnstees, Report (continued) JnveFlmeRlpoliey objecilves The Trustees hav¢ r¢viewed the risk and relurn of inveslments wid have s¢lected a low risk bank accouiit for inv¢stnienls und r¢¢ognise that this resulis in low investment returns. Stru¢ture* goVerffixll and mAnAgement Oiganlsttilottal slruc(Mre Deve5opment & Support of Ou1rea¢h Locations - Wiil)ybusli l-lospiial - We no longer have a physical presence once a week 81 the Hospi181, but we do make visits lo Wai'd 10 and the CDU froi)I lin)e lo lime. Our leuflcis are dislribuled Ihyoughoui rhe Hospit81, and tliose are also issued iii packs given out by Macmillan Cancer Supp)rl 91 the Hospital. We havc also dislribut¢d our leaflets to lucal Doclors surg¢ri¢5 llnd HospitRIs in P¢mbmkeshire. Suppoyl at Penibroke Dock Support Cenlre- Mond&y mornings- Arin¢l)&ir Yoga is held and led by Mrs Irina Smith. Wediiesdv4y morniiigs- A'cbrd Making Gmup" is held and led by Mr5 Dcrryn Bevan. Thiirsdays- A R¢lllx&tion C5ass"Sw'viving Sircss" is led by Mr3 Heather Owcn, rriday - The last Friday ive 50nietime8 have an End of Month nieeting when tililc 15 $penl in siipport and ¢njoyiiig variou8 artistic and leisure aclivilies. We have speakers or demonslralions e.g. Jewclleiy Makii)g. Aiigel Card Reading, Cry5181 H¢alin& Alicrnative Therapies, Card Making ¢W. In addition. the Support Certlre providcs a ¢oiilacl poinl Monday lo Fridays for those who ivi511 lo visit or telephDne for advice. 5UPPOrt, or information. Oiitside of our opening hours a telephone ansiYer-pl)one 5ysI¢iii is iii operation. We havc an ¢xlcnsive range of infornialion ]d coiitaGIs. Suppovt Cenli'e- The Centre is th¢ bB5e for our P¢rnbroke / Pembroke Dock Group and Ihe Adminislralion of our Charily. Tlie Charity Shop- 'rhe shop wnlinucs lo be ihc maiii souwc of inu)mc for our organisation. Grateful thik8 duc lo.. The shop volunteers who give of Il)eir time week in and week out. The piiblic 9t lllrge ivho donate Clothin& Bric a Brac etc on a Yegiilfyr b15. Thanks also lo coinpanics wl¥) hoye donaled ilenis io sell in the shop. Page 3
Pembrokeshire Cancer Support Group Trustees, Rcport {continued) MNJor rlsks managemeiil oiihose riskn Fil'e Risk Assessiiienl Wc liaiie a Fire Alarm syslcm filled and this is 5Èfcty checked by 5laif on a Monihly basis. Thc sy$lem is also safety checked by Oeon l-,ire & Security twice a year. The FI Exliiiguishers and Fire Safety Bla1¢1 ave cliecked annually by Ocoii firc & Swvrily. Page 4
Pembrokeshire Cancer Support Group Trustees, Report (continued) Finallei*l instrurntnts Objecilves ftrtdpolleies lThc cliarity's activities exp05c il to & numbcr of financial risks including credit risk, cash flow risk and liquidity risk. The use of fiiiaiicipl dcrivativcs is govemed by Il)e charity's policies appr()ved by the board of trustees, which providc wi'iiien principles oil the usc of financi&l derii'atives lo nianage Ihcse risks. Tli¢ charit), does not use derivativc financial inslrumcnts for spe¢ulalivc purposes. CashJ7ow rlsk Th¢ ¢harity's activities expose li primarily Ihe financial risks of ¢k]anges in foreign currency exchange roles aiid interest ral¢s. Ti)¢ ¢harity uses foreign exchange forward contracts and ini¢$t rale swap ¢onliacls lo hedge Ihcse cxposur¢s. Inieresl beai'ing assets and lifibiliti are held at red ratc to ¢nsure certainty of eash flows. Credit rlsk Tlie Gharity's principal financial assels are bank balances and Cash, lrndc aiid other rcceivables. and iiiveslmenl3. Th¢ charity's credit I'isk is p'irnarily altribulable lo ils lde r¢c¢ivAbles. The amounts pi'esented in th¢ balance sli¢cl ai'c n¢1 of allowanc¢3 for doubtful rec¢ivable5. An alloM•n¢¢ for iinpaini)¢iil is made wl)ere Iliere is an idenlifi¢d loss event which, based on previous ¢xperience, is evidence of a reduction in the rccoverability of th¢ casli flow$. The ¢r¢dil risk on liquid funds And d¢rivftlive finRncial ii)strumeiils is liii)iled because Ili¢ counterpailies al'e banks ivith high crcdii-ralings assigned by inlernaiional crcdil-raling f¢Ben¢ics. Tlie charity has no significaiit con¢enlration of credil risk, with exEy)sur¢ spread over a large nuniber of couttleiparties and cuslotncrs. Liqiildity rlsk Iii order lo inainlain liquidily lo ensure Ihat sutTicicnt funds are availablc for oiigoing operailons aiid future developnienls, the charily uses a niixlwr of long-iern) aiid short-iern) dcbt fiiiaiice. Fiii'ihei. delails regarding liquidity risk can be lound in tli¢ Siatement of OUntIng poli¢i¢$ in the finaiicial stalcin¢iils, Kinployee involvement Groui) RepresentAtion Lyn Ncville is olso the main fundraiser for ih¢ Chariiy and pvIolI$jY reprc5enled Elly's Ward l o flag Ap81 raising fiinds for the nNv Word l O (in his own lime). Group Stwff Lyn Neville is the Charity Coordinator l Fundrni5cr. tmd he provides a 5UPPOIt rol¢ to all staff and dedls wilh Sh¢ admiiiisli'alioii aiid business duties in coiijunclion wilh Ilie Sccretary and Treasurer. Lyi) works lour days pei. w¢ek. Mrs Marian Cooney-DRnce is the Suprrf)rt Worker l Holistic Therapist. Marian works foLir days per weck (Iliis was reduced lo ihree days from Isi Janiiary). Heather Oiyen holds a w¢¢kly Relaxation Class "Surviving Sires5" at th¢ Support Centre on Thursday from 10.30aiii. Heather is contYa¢ied And ivork5 On Y4 Sclf-Bmployed basis lo provide services. PaE¢ 5
Pembrolieshire Cancer Support Group Trustees, Report (continued) The a]inual r¢port was approvcd by the Irusl¢es of ihe charity on 14 July 2025 and signed on its beliaifby: Crwyneth Haihway (Chainnan) Trustec Poge 6
Pembrokeshire Cancer Support Group Statement ofTviistees' Rcsponsibilities The Iruslees are i'espon,sibl¢ for prcpuring the Iruslees, repDrt and Ihe financial slalemenls in accoi'dancc wilh the United Kingdom Accountiiig Standards (Uniied Kingdom GeiKrally Accepted Accouiiliiig Practice) and applicable law and r¢gulalions. Th¢ law appli¢8ble to charities requir¢5 the Iru5tees lo pr¢pare financial stalemcnls foi, each financial year which give a li'ue and fair view of th¢ slat¢ of affairs of the chwity and of the incoming regourccs and applicalioii of resoiir¢es of the churily tor (hat period. In prcparing tl)¢s¢ financial slatemenls. the trle¢S ar¢ required io.. select suitablc accountiiig policies and then apply them Co81stentIy. obsei've the tneihods and principles in the Charities SORP; makc judgements and estimales tl)at are hrasonable and prudent; st81¢ ivhcther opplicabl¢ a¢couE]ting standards have been followed, subject lo at)y malerial departiirt$ disc105ed and cxplaii)ed in the financial sthlemcnts; aiid prepare the finwilial statements on lh¢ going concern basis unless il is inapi)rnpriate lo presuii)e Il)at the chvtrity will continuc in busincss. The Irusl¢es arc rcsponsible roy keeping propcr accoiinling records that disclosc with reasonabl¢ acciii'acy al any lime the fii)ai)cial position of tl)c charity and enabl¢ Ihein lo ei)sure Ilint ihc financial slal¢ine]i(s compl), willi Ihe Cli81'ili¢s Act 2011, th¢ Charilies (AccoLinls and Repot1s) Rcgulalions 2008. and the provisions ot the 01ig1ilution. Tl)e Iruslees also reswnsibl¢ for safeguarding th¢ a$sels of Il)e charity and hcncc for taking r¢asonable steps for thc prevenlion and d¢leclion offraud and oili¢r irregula¥ilics, Tlic triistckns are respoiisibl¢ foi. Ihe mainl¢naiice and iniegrity of Ihe corporate and fiiiaiicial information iiicluded on the cliarilable company's ivcbsile. Lxgislaiion governing Ihc preparation and disscrsiinalioii of finaiicial slulemeiits may difyer from legis181ion in oih¢r jurisdictions. Approved bv Ihe trustees of lh¢ ¢h8rily on 14 July 2025 and signed on 115 behalf by: Givyneih Hathiway (Chairnian) Truslee Pagc 7
Pembrokeshire Cancer Support Group Independcnt Fxamiiier's Report to the triistees of Pembrokeshire Cancel. Suppoi't Group I report to the trustces on my examination of Ihe accounts of P¢m10k£shlrc Cancer Suppori Group for the yeai. ended 31 March 2025, Re5pDnslbllilits >)lld bAsis of reporl As Il)e ¢l)arily Irustees of I'cmbrokeshire Can¢cr Svpporl Group you ar¢ responsible for the prcpatylion of lh¢ accounts in accordaiice ivith the I'equireiiienls of the Chayilies Act 2011 { Ihe Aci.). I reporl in respect of i1)y cxamination of lh¢ Pembrokeshire Cajicer Supporl Group's accounts cari'icd out undei. section 145 of 111¢ 2011 Act and in canying out niy exaininalion I hllve folloiyed all ihc applicable DireL*ioiis givcn by Ilie CliaTiiy Comn)issioi) undei section 14515Xb) of tli¢ A¢1. Indepeiident ¢x8mintr's stA¢em¢nt I have complelcd niy exainination. I wnfimi thai no ni&lcrial matlers l)av¢ come lo my attenlioii li) coiineclion with the cxuminalion giving me cause lo believe thal in Jny Inatcrial respect: g¢¢ounling records wer¢ i)ot kept in respect of Pcmbrok¢shir¢ Can¢¢r Support Group as I'cquii'ed by scLtion 130 of th¢ Acl. or 2. the accounis do nol accord wilh those rccords: or 3, th¢ acc4)unls do not coniply iviih the accounling requirenienls coiicerning the fomi aiid coiilenl of ac¢ounls sel out iii (h¢ Chariti&8 (Accounts and Reports) Regiilaiions 2008 othLr than ajiy requireinent that the accounts give a 'lruc and fair vi¢iv' which is nol 3 matter considcred 8s part of tjn independent exaiiiinatioii. I hav¢ iio coiicerns and hav¢ conie acmss iio oih¢r matters li) coiincction with the exan)inatioii lo ivhi¥h attention shoiild be di'awn in this report in ol'der io enable o proper understanding of tl?e accoiin15 lo be reaclied. Mi's J Collii)s rirsl Floor Agriculiiire House Winch Lanc 148Yerfoi'dwest Peiiil)roLesliirc SA61 IRW 23 Sune 2025 Page 8
Pembrokeshire Cancer Support Group Stxtemellt of FinanLial Activities for the Year Ended 31 March 2025 Unreslrieted funds Restrieted fuiids Tolal 2024 Note Income and Endowments from: Donations aiid legacies Charktable uctivities Invcstmcnt income 5.245 27.589 1,119 5,245 27,589 .Il9 11,936 29,812 1.005 Total Income 33.953 33.953 42,753 Expeii(lityre oil: Charitable activities 48,174) (48,174 {44,638) Total ExpendilLII Not iiioiieincnt in fLtnth (48,174) (48,174) 144.638 (14,221) (14,221) {1,885) Recon¢llintion Df funds Tolol fund5 brought forward Total fui?ds cftrried torward 334.574 13.250 347,824 349,709 320,353 13.250 333.603 347.824 All of Ilie rharily's Qcliyiti derive froin Continuing operations during the above two periods, 'rii¢ funds breakdown for 2024 is shown in note . The notes on pages I I to 16 form integral part ofiljese financial statcn)enls. P82e 9
Pembrokeshire Cancer Support Group (Regis(ration niimbcr: 1049763) statement of Financial Position as at 31 March 2025 2025 2024 Not¢ Fixed assets Tai)gible assets 232,924 233,649 Cui'reiit &8S¢tS Dcbiors Cash al bank aThd in harid 913 100,690 101.603 896 114,119 io 115,015 Creditors: Amounts fallittg due within Dne yeAr (924) 8401 Net currtnt Assets 100.679 114,175 N¢¢ assets 333,603 347,824 Funds of lh¢ chArlty: Reslrltted Income funds Restricted funds 13,250 13.250 Unrestricted Income funds Unreslricted funds 32n,351 334.574 TotAI funds 333.603 347,824 'Ilie fiiiaiicial stalemenlJ Oti pages 9 10 16 w¢re approved by ihe truslces, and 8uilioris¢d for issue 011 14 JLIIY 2025 and sign¢d on tlieir b¢l)alf by: Givyncih HAihivay (Chaimian) Ti'iislec 'rh¢ noles 011 paELS I 110 16 form an integTal part of Ihe5c finwicial staleincnls. Pagc 10
Pembrokeshire Cancer Support Group Notes to the Financial Statements for Ihe Year Ended 31 March 2025 l Accounting policies Statement Dfeoniplln¢¢ The financial slalenient5 Iiave bcen prepared in accordance with Ili¢ 8econd edilioi) of the Charities Siateinent OF RLcoinmended Practic¢ issiied in Oclobcr 2019. Ilie Firwicial Rcporling Standard opplicable in Ihe United Kingdom and Republi¢ of IrCld {fRS 102) and thc Charities Act 2011. Bas15 of prep4rAtioii Pembrokcshire Cancer Supw>rt Group nicets the dcfinition of a public benefit enlity under FRS 102. The accounts (financip41 statcmcnis) have en prepared uiidcr ihe Iiistorical cost convention iipiih ilems rc¢ognised at cost or Ii'atisaclioii value unlcss othen¥is¢ slaied in the relevwit Th)te(s) lo thcsc accounts. Goliig concern Thc Iruslees coiisider thai Ihere arc no matcrial uncertainiies about the cliariws ability lo ¢oiilinue as a going coi)¢ern. liieome And indowmentj Voluniary income includiiig doiiaiions, Bift5, legacies aiid gi'ants Il)a¢ provide core fijiiding or arc of a Seneral natur¢ is recogjiised whon Ili¢ charity has cnliileinent lo Ihc incoiii4 il is probable that Ilie incoiiie ivill be received and the amoiint can be measur¢d with sufficient rcliabilily. Doiirtiloiis uiidlegrt¢le5 Doiialioiis and legacies are recognised on a r¢ceivablc basis wheii receipt is probable and Ilie amoiinl cali bc reliably n)easurcd. liiv£slnteni Inconie Dividends are rccogiiised on( the dividend has been declared and noiificalion lias been reccived orth¢ dividend due. Expenditure All expenditur¢ is recognis¢d once thei'¢ is a Icgal or con5truclive obligation lo Ihat expcndilurc, il is probal)le seltlenicnt is required ajid the amouiil can be i)ie&sured r¢liably. All costg llre allocated lo the applicable expenditure hegding that aggregate similar cosis lo ih&t calegoiy. Where costy cAnnot be dirc¢ily atlribulcd to pttrlicular headings they Iiavc been allocaled on a basis coi)5iStent lviih Ilie use of re30urees. Iviih centr81 staff 0515 allocated on tlie basis of time spent. and d¢preciation charg¢s allocated on Ihe portion of the asset's use. other supporl costs are allocated bascd on the spread of slaff costs. Clifirlrnble ncflvliles Charitable expenditure comprises those Costs inciirred by the chariiy in ihe delivery of it5 O¢tivAlie5 and sei'vices ror it5 bcnef1¢14ries. li in¢lud¢$ boil) costs that cai) be allocated direcily lo sucli activities ai)d Il)ose ¢osis Df ali indire¢i iialure necessary to siipport ihem. Support CD3ts Siipport costs include cenlrgl function5 and liave b¢¢n Alloted lo activily cost categories on a ba51S COllSlSt¢nt with the use nf resour¢¢s. for exampl4 llllocating property wsts by floor areas, or per capila. slalT cosls by ilie time spenl gnd other cosls by thcir usage. Page 11
Pembrokeshire Cancer Support Group Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) TAxAtioii The charity is considered to pass thc tests set out in Paragrnph I Schedule 6 of th¢ Finance A¢1 2010 and therefoi'c it meets the definition of a ¢haritabl¢ company for UK corpor4tion lax purpoy¢s. Accordinglyi the charity is polenlially ¢xetnpt from laxation in respccL of income or capital g&ii)s receivcd w'ithin calegoi'ies covcred by Chaplcr 3 Pari I l of the Corporation Tax Act 2010 or S¢ction 256 of ihe Taxation of Chargeabl¢ Gaiiis Act 1992. 10 thc cxlent Ihal such ineonie or gall are applied excIlIVelY lo ¢1)3ritable purposes. TRnglblt fixed Ass¢tx Individual fixed assels costing £100.00 or mor¢ are inilially recorded at cost. D¢pre¢itioii Amortis•tion Depreciation is proYid¢d on tangible fixed assels so as lo wrile off I1 cosl or valualioi). Icss any estiinal¢d residiial value, over their expccled uscfvl ¢¢onomic life a5 follow%: Asset clAss Plaiil & n)acl)inery Fixtures & fittings DepreciAtlon intlhod rAte 2/0 reducing balance 20 /0 reducing balanr I'ride debtors Tradc dcbioi's are amoLinls due fmm custom¢rs for m¢Khandise sold or services pgrformed in Ihe ordinv4ry couryc of business. Trade debtors are recognised inilially at Ihe transa¢iion price. They are subsequeiiily measured di aniorlised cost iisiiig Ilie effeclive iiiierest Imeihod, less provision for impairmaii, A provision for ilie inipairiiienl of Ii'ade debtors 13 c8lablishcd iyhen there is objeciive evidence ihal the charity ivill nol be able to collecl ull amounis diie accoyding to the original ieriiis oftlic r¢¢eivables. Cash and eash equivAl¢ntJ Cash and cash equivalents comprise cash on hand and 11 deposits. and oihei. short-lerm highly liqiiid inveslmcnts Ihal are readily convertible lo a known amount of sh and arc subject lo an insignifi¢ai)I risk of chai)g¢ iii value. TrRde ereditors are obligalions lo pay for goods or s¢rvic¢s Il)al hay¢ been acquired in Il)e ordiiiary coursc ()f business fron) siippliers. Accounis payablc are classifi¢d as currenl liabiliiies if the does not hav¢ on iincoi)dilional right. al Ihc end of Ihe repoYlii)g period, 10 deter seiilemcjii of I1 creditor for at least IM'eli'¥ months after the I'eporling dale. If (here is an un¢onditional righi lo defer scttlemeni for at leasl ttyclve months after the reporting dale. tliey ai'c presented 8s Thon-curr¢n¢ liabilitlC5. r¢ recognised initially at Ilie tran58¢1ion price and subseqii¢ntly n)easured al 4niortised c05t Using Ili¢ ¢tTeclive iiiierest method. Page12
Pembrokeshire Cancer Support Group Notes to the Financial Statemenls for the Year Ended 31 March 2025 (continued) Borrowillgs Iiiterest-bekiring borrowings arc inilially recorded ai fair valuc, net of transaction costs. Iiiler¢st-bearing borrowings are siibsequently ¢aJ'ried Al amortised cost, with the differethce between ih¢ proceeds, net of Iran5aclion costs, and the an)ounl due on rcdemption being recognised as a charge lo the Siateinenl of Fit)aiicial A¢livilies over th¢ p¢i'iod of th¢ releyant tM)rrowing. Inl¢r¢si expens¢ 15 recognised oil Ihe basis of the eftTectiv¢ inteyesl m¢tliod and 15 included in inleyesl payable and stmilay charges. Borrowings are clossificd &s currcnl liabilities unless Ihe Charity has v4n uncondilional right lo defer $eltlen)¢nt of Ilie liabilily for al least ttvclve months after the rep)rting date. Fuiid stviicture UDI'e51fiCted incoi)ie funds ure general funds Ihal ar¢ available for use at Ihe trusl¢¢s discrelion in fui'iheriui¢¢ of Ihc objectiv¢s of the cliarity, Rests'icted income funds are those donated for use in a particular area or for specific pui'wscs, the use of wliich is reslricied lo that area ur purpos¢. FiDAntlxl Instrunients ClusslJFcrtiloii Financial asgels ajid finaiicial liabilities are r¢cognis¢d iyheii Ihc charity becoi))es a parly to the Loiitraclual provisions of the ii)slrumenl. Fiiianci41 liabilili¢s and equity inslnimei)Is ar¢ ¢lassified accordiiig lo Ili¢ subslai)¢e of the coi)Ira¢lual arrangenicnls ¢nlered into. Ali equity ins(niment is any conlrdct ihat cYiden¢es o rcxidual inieresl in the ossels or Ili¢ cl)ai'ity afler dedu¢liiig all of ils liabilities, Recogiililoii ftniliiièftsureiiienl All financial us5els and 5iclbililies are inilially measured at Iransaclion price (incliiding Ii'jnsaclion costs), excepl for Ihose financial assets classified as al fair value through pr()fil or loss. which are ii)ilially Ineasured at fair value (which is nomially ihe traiaCtIOn pri¢e excluding Irwisaclion cos13), unless the arrang¢nient constitul¢s a financing transaciion. If an arrangement wnsliliitcs a financing Iransaciion, Ihc financial assel oi. financial liability is measiired at Ihe prcsei)t value of the fulur¢ payin¢i)15 discounicd al a Inarkcl rAte of inleresl lor a siillilur debt in5truni¢nl. Financial assets Dnd liabililtes arc only off.8et in ihe slaleinenl of financial posilion wl*n, and oiily when Iherc exist5 0 Ir71Y enforcLable I'l1 to set off Ilie recognised aniounts pnd Il)c charity inlvnds eithei. to seiilL on iiet basis, or to re91ise Ilic as8el and seltle thc liability simultaneously. Financial assets are dere¢ognised when and only ivh¢n i) the conirnclual righis to tlie cash flows froni Ilie rinoiiLial ass¢t ¢xpire or arc seiilcd, b) the ¢liarity Iranslers lo Rnoiher parly subslaiitially all of ihe risks and reivards of Olynehip of tlie financial assd, or c) Ihe charity. despile having relained some, but nol ull, significant risks oiid rewards of ownciship, hos Iransferr¢d conlrol Df the as3¢1 lo anoilier purty. Financial liabilili¢s arc derecowiised only iyhen Ihe obligation S¢ir1ed in the wntrllct is discharged, cancelled or expires. Page 13
Pembrokeshire Canccr Support Group Notes to the Financlal Slatements for the Year Ei nded 31 Mareh 2025 (continued) Fdlr valiie mertsiiremenl Tl)e best evidcn¢e of fair i'alu¢ is a quoted pricc for an idcntical asset in an active market. Whthi quoted pi'ic are unavailable, the pri¢c of a recent Iransaciion for an identical &%sel provides cvidence of fair value as long as Ilier¢ has nol been a signifscanl change in economic circuiiistanccs or a significant lapse of lime 5ii)ce Ili¢ ti'ansaction look placc. If th¢ niarket is iiot active 4nd recent transactions of an identical asset on Ilieir own are not a good esliniale of fail. valuc. the fail. value is estimaled by iisiiig a valualion Icchnique. 2 Income from don*tioiis leEllCieS Unrestricted TotAI fuiid$ General Dniinliojis thnd legacies; Dona:ions fyom individlials 5,245 'rotAI for 2025 5,245 5,245 Total for 2024 11.936 11,936 3 liiveslm¢nt Incom¢ Unrcstrlcted funils General TotAI Iiileyest rec¢lvable and 5iii)ilur income. Iniercsi receivable on baiik deposi1$ TotAI for 2021 1,119 1,119 Tot41 (or 1024 1,005 1,005 4 f4ct lllcoilllngloutgolng resourr¢x Net oiilgoing resources for Ihe Y1. incliide.. 2025 1024 Dcpreci4tion of fixed asscls 1,058 1,196 s 'rru¥tees remunei'AtiOll txptttses No trustees. nor any persons conncded with them, havc re1ved aiiy ttniunerlllion froni the charily during the y¢ar, No lYiislee8 have recciv¢d any reimbursed cxpense% or any oiher benefits frolli thv chai'ity duriiig 11)¢ yeai.. Pagc 14
Pcmbrokeshire Cancer Support Group Notes to thc Financial Statemellts for Ihe Year Endcd 31 March 2025 (eontinued) 6 St%ff tost8 The aggregate payroll cosls were as folloivs: 2025 2024 Stnff cosls during the yeAr w¢rL: Wagcs aiid salai'ie5 P¢i)sion costs 35,420 892 31.107 943 36.312 32,050 No employec YeiVed cmoliirncnls of morc Ih8n £60,000 during the ycar 7 TAXYItio "rh¢ ¢harily is a registered charily and is th¢r¢for¢ exeinpl from taxation. ¥ Tmngible fixed Rsstty Furiiiturt *qulpm¢ttt buildlTrgy TotAI Cost Al l April 2024 Additions 228,692 14,188 33.1 242,880 334 At 31 fvlarch 2025 228.692 14,522 243,214 DepreciRtlon Ai l April 2024 ClIDrge for IliL year 9.232 1,058 9,232 1,058 Ai 31 March 2025 10.290 10,290 N¢¢ bookvAlue Ai 31 March 2025 228.692 4,232 ?32.924 Al 31 ma h 2024 228.692 4,956 233.648 g Debtors 2025 2024 Prci)nymeThis 913 8()6 Page 15
Pembrokeshire Caneer Support Group Notes to the Financial Slatemenls for the Yo%r Ended 31 March 2025 (continued) 10 Casli ¢osh equivAlents 2015 2024 Cash on hand Cash ¢1t bank 149 100.541 112 114,007 100,690 114,119 I CYedltDrs: amoumts fAllini due witliiii ohe year 2025 2024 'I'i'ade crediiors 924 1140 Pag¢ 16
Pembrolieshire Cancer Siipport Group Statement of Financial Activitftes by fund foi. the Year Ended 31 March 2025 TotAI TotAI Unrcsli'i¢led Unrestrictcd Fiinds Funds 2024 2025 liicome And Endowinents from: Donaiions wid l¢gacies Cliuritable activities IiiYeslm¢nl incom¢ 5,245 27,589 11.936 2.9,812 1,005 Total income 33.953 42,753 Expeiiditure on: Cliuritable activities {48,174) 141.638) I"ol¥l ¢xpenditLir6' 48.174) {44,638) Ncl ¢xp¢ndilure (14.221) (1,885) N'cl inovei)ienl in funds (14.221) (1.885) R¢conclliAtioii of fuhds Toilll fiindy broiight forward 'I'olal funds Carried forward 334,574 336,459 320,353 334,574 lknis page does not form parl of Il)e stalulory financial statenients. Page 17
Pembrokeshire Cancer Support Group Statement of Financial Activities by fund for the Year Ellded 31 March 2025 (continued) TotHI Re5tricteil Funds 2025 Total Restricted Fuiids 2024 Iiicome And Endowmettls from: xp¢ncllture on: Nel incotnel(expenditurc) Reeoii¢ilixtioii of funds Total fundy broiighi forward 'rolal fiinds carried foiivard 13,250 13,250 13,250 13,250 Tilis pa8¢ docs not forni part of lh¢ statutory fin8ncial statenicnts. Page IR
Pembrokeshire Cancer Suppoyt Group Detailed Statclllcllt of Financlal Activxties for the Year Ended 31 March 2025 Totml 2025 Tot*1 2024 Income And Endowments from: Donations and legacies (analysed lielow) Charitabl¢ aclivitics (analysed beloiv) Inv¢sinienl incnnie (onal)"scd b¢loiv) 5,245 27.589 1,119 1,936 29,812 1.005 Tolal income 33,953 42,753 I xpenilituve on: Cli&ritable activities (analys¢d beloiv) 48,174) 44,6381 'I"otul ¢xpendilure 48,174) 144,638 Nel ¢Xnd1{l'e (14.221) (1,885) Ncl ii)oven)¢iil. in fuiids {14,221) (1,885) Rci'on¢lli.Ition of funds Tolal fLinds brouglit trorwil rd 347,814 349,709 Total fiinds carried fonvard 333,6n3 347,824 I'his pag¢ does not forni pait of the statiilory financial 5t&l¢menls. Pagc 19
Pembrokeshire Cancer Support Group l)elailed Statcment of FiiiAncial Activities for the Year Ended 31 Maith 2025 (continued) Total 2025 TotRI 2024 Doiiniloiix ndIegeleS Appca15 and donations 5.245 11.936 5,245 11.936 ChurltNlple ftcliviliey Oili¥r ii)comc 27.589 29,812 27.589 29,812 liiv*.xlnieHI Inconie Dcpn.8il accoiinl iiiterest 1.119 1,005 1,005 Chftplittble bctiiiliies Direcl ci)s1s Wagcs and salaries Siafl. peiisioiis Traiielling Lic¢n¢¢s & Ii)silY¢¢ oirice ¢xpeiis¢s PA VS allilialion fcc 8ui)dry exp¢i)s¥s A¢Loiintancy fees Depi'eci8lion of fixlures and filliiigs Depi'eciation of offirc cqiiipment R¢nl and rale8 Teleplioiie aiid fax Pi'inliiig, postage (d s(alivnery Clemniiig (5.162) (35,420) (892) (268) (1,200) (()¥9) (3,115) (31,107) 1943) 1313) (1,842) (149) (30) (711) {R40) (592) (604) (214) (750) {1,421) 71 (6541 (924) (483) (575) (133) (803) (968) 44,638 This pagc docs not forni part of the StalOry financial stalemcnts. Page 20