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
Statem￿1¢ 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.lavcrfordiv￿l
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 ber￿V¢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 gilidt￿cC 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 th￿ik8 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 b￿15.
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¢￿$t rale swap ¢onliacls lo hedge
Ihcse cxposur¢s.
Inieresl beai'ing assets and lifibiliti￿ are held at r￿ed ratc to ¢nsure certainty of eash flows.
Credit rlsk
Tlie Gharity's principal financial assels are bank balances and Cash, lrndc aiid other rcceivables. and iiiveslmenl3.
Th¢ charity's credit I'isk is p'irnarily altribulable lo ils l￿de r¢c¢ivAbles. The amounts pi'esented in th¢ balance
sli¢cl ai'c n¢1 of allowanc¢3 for doubtful rec¢ivable5. An alloM•n¢¢ for iinpaini)¢iil is made wl)ere Iliere is an
idenlifi¢d loss event which, based on previous ¢xperience, is evidence of a reduction in the rccoverability of th¢
casli flow$.
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 p￿vIolI$jY reprc5enled Elly's Ward l o flag Ap￿81
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 tr￿le¢S ar¢ required io..
select suitablc accountiiig policies and then apply them Co￿81stentIy.
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¢m1￿0k£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 Dfeonipll*n¢¢
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 IrCl￿d {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 Allo￿ted 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 excI￿lIVelY lo ¢1)3ritable purposes.
TRnglblt fixed Ass¢tx
Individual fixed assels costing £100.00 or mor¢ are inilially recorded at cost.
D¢pre¢i*tioii 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 trai￿aCtIOn 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 Ir￿71Y enforcLable I'l￿1 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 Olyne￿hip 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 Y￿1. 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 r￿e1ved 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 Ye￿iVed 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 ¢X￿nd1{￿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 n￿dIeg￿eleS
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 Sta￿lOry financial stalemcnts.
Page 20