Shooting Star Cancer Support Aceounis 31st March 2023 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 FOR SHOOTING STAR CANCER SUPPORT CHARITY NO. 1079fj93 Shooting Star Cancer Support Aceountg 31st March 2023 LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31ST MARCH 2023 Trusteès Mr David Parry (Chaimanl Mr M.K.H. Crumplin Mr R Alun Morgan Miss Moira Jones Mr5 Yvonne Lush Dr Jenny Duguid Mr Jonathan Pye Mr Mark Corntnoll Mr Edwn Maik Williams Mrs Pam Wedl8y Mrs Zarina Kaga Mrs Karen Sinclair Prlnclpal Ottlce Tru51 HQ Betsi Cadwalsdr ULHB - East PO Box 18 Wrèxham LL13 7ZH Examiners M.D. Coxey and Company Limited Chartered A￿0￿￿tants & Regist8r8d Audittsis 25 Grosvenor Rosd Wrexham LL11 18T Bank8rs HSBC Bank plc 17-19 Regent Street Wrexham LL11 1RY Shawbrook 8ank Llmited Lutea House Warfey Hill Business Park The Drive G￿at Warley Brentwood Essex CM13BE Redwood Bank The Nexus Building Broadway Letchworth Garden City Hertfordshire SG6 3TA Cambridge and Count16s Bank Chamwood Court 58 New Walk Leic8Ster Virgin Money Jubilee House Gosforth Newcastle upon Tyne NE3 4PL LE16TE Thè Melttsn Building Society Mutual House Leicester Rtsad Mellon Mowbray Leicestershire LE13 ODB United Trust 80 Haymarkèt London SW1Y4TE Hampshire Trust Bank Savings PO Box 74003 London EC2P 2QR Th8 Cambridg8 Building Society PO Box 232 51 Newmarket Road Cambridge CB5 8FF Monmouthshire Building Society Monmouthshire House John Frost Square N8WPOrt South Walés NP20 1PX Sollcltors DTM Legal Archway House Station Road Chesler CH1 3DR Shooting Star Cancer Support Accounts 31st March 2023 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023 The trustees present their r8POrt along ￿th the financial slalernen15 of the charity for the year ended 31st March 2023. The financial statements have been prèpared in accordan￿ wlh the a¢wunting policies set out on pages 8-10 and comply wlh the charity's trust deed and applicable law. ConstltLrtlon and objects Shooting Star Cancer Support (formally known as Wrexham Maelor Hospital's Shootlng Star Appeall is consbtut8d under a trust deed dated 18th January 2000 and is a registered charity number 1079693. Folltswing a decision by th8 trustèes to change the name of the charity to'shooting Star Cancer Supporr. supplemental deed was exe¢ut8d to give effect lo this on 18th September 2019." The objects of the charity are the relief of sickness by the provision and équipping of an inlegrated spseialist can￿r treatment facility. including a specific area dedicated to services for womén at Wrexham Maelor Hospital. Organisatlon Tha trustees who have served during the year and since the year end are Sel out on paga 1. Tru51ees are appointed by a resolution of the Iru5t88s passèd at a special meeting. The trustee5 are legally responsible lor th8 overall management and control of the charity. They hold al leasl three ordinary meetings in each ye3r. Recrultm•nt & Training of Trustees Any trustee is invited lo nominatè a potontlal new trustee that is personally known lo and rewmmended by them. The nominated person musl be a perrnittÈd ￿lSOn as defined by the Charities Aot and of rèlèvant skill or knowledge to thè banefit of Shooting Star Cancer Support. Trustees are personally responsible lor maintaining thèir skllls and knowledge lo a reasonably currènt standard. On appointrnent. a ￿e￿Y elèeted trustee musl as a minimum. read and 8CC&Pt the Constitution of Shooting Star Cancer Support and read, undèrstand and accept the duties and responsibilities of a trustee as ouilined in the Charity Commission's booklets CC3- The Essential Trustee.. What You Need to Know and CC3lal- Responsibilities of Charity Trustees. Revlew of Activities and Futur8 D•v8lopments During 2022123, items purchased by the charity included a Thoracoscopy equiprnent. an Intraoral Optical Scanner ¢hair and equipment used by the p￿habIlit3t10n unil to assist patients in their preparation lor major surgery. Also purchased thls year were the LED panels for Specialist Palliative Care. Tre trustèes further decided lo concentrate on th8 purchase of items of equipment in order to persuè more properfy the charitable objects. Shooting Star Cancer Support Accounts 31st March 2023 REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023 Publlc Beneflt All Charities in England and Wales musl have charitable aitns that are based on providing public benefit and comply vrilh section 4 01 the Charities Act 2011. The trustees have referred lo the charity commission's guidance on public benefit when reviewing 2022123 activities and rnaking plans for future periods and believe they have complied wth their duty to have due regard lo this guidance. In particular, the trustees have considered how all the charity's activities contribute lo the charitable objectives sel out above. All the charity's activitiès focus on providing a comfortable and r8assuring environment lor ils users. Investment Pollcy There are no reslriclions on the charitys powers lo invest. The investment strategy is set by thè trustees and th8y consider the most appropriate policy lor investing the funds. The trustees are primarily concerned with placing tha funds raisad in short-term low risk investrnents. Reserves Poll¢y The Irus1885 hold 81evel of reserves du8 lo the surplus of funds raised over the cost of building equipping the centre. The trustees are looking lo apply these reserves over the next few years to purchzso nèw 01 r8plac8ment equipment as the appropriate need arises. and part fund an xt8nsion to th6 unlt. Tha H82lth Board's decision continues lo be awaited. Rlsk Management The trustees have examined the major strategic, business and opérational risks which th8 Charity laces and confirm that systems have been established lo enablè regular réports to be produced so that the necessary steps can be taken to lessen these risks. Finan¢lal Review The net assets of the Charity at the 31st March 2023 were £647,085 {2022'. £660,984), which represents a decr8a58 of £13,899 on the prioi year. Total incorlle for the year was £70,983 12022.. £68,182), which includes legacies totalling £12,50012022.. £5.3001. Expenditure for the year tolalled £84,88212022'. £101,684). Shooting Star Cancer Support Accoun15 31st March 2023 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023 Statement of Trustee5 Respor15ibilities The Iruslees are responsible for preparing the Report of the Trustees and the financial slalements in accordance with applicabl8 law and United Kingdom Accounting Standards Iunilèd Kingdom G8nerally AC￿pted Accounting Practice). The 18w applicable to charities in England and W21es. the Charities Act 2011, Charity IAceounts and Report51 Regulations 2008 and the provisions of the trust deed requires the Iruslees to prepare financial slaterrents for each linancizl year which give a true and fair view of the state of affairs ol the charity and ol the incoming resources and application ol resources, inGluding the incotne and expenditure of the charity for the period. In preparing those financial statsments. the trustees are required lo'.- select 5uilable accounting policies and then apply them consistèntly., observe the methods and principles of the ¢harily', makè judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to 8ny material departures disclosed and explained in the financial statements., prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any timè the financial position ol the charity and to enable them to ensure Ihat the financial statements comply with the Chariti&s Act 2011. the Charity (Accounts and Reports) Régulations 2008 and the provisions of the trust deed. They are a190 rèsponslbl8 lor safeguarding the assets ol the charity and hence for iaking reasonable steps for the prevenbon and detection ol fraud and other irregularities. Approved by the tnjstees and signed on theirbehalfby.." Mr D Parry (Chairman) Date.. 07. al. 1024 Shooting Star Cancer Support Accounts 31st March 2023 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF SHOOTING STAR CANCER SUPPORT FOR THE YEAR ENDED 31ST MARCH 2023 Independent examSner's report lo the trustees of Shooting Star Cancer Support I report to the trustees on my examin31ion ol the accounts of Shooting Star Cancer Support for the year ended 31st March 2023 which are Sel out on pages 6 10 13. ResponsibÈlities and basis of report A5 the charity trustees ol the Trust you are resptsnsible for the preparation of the aocounls in 8cwrdance with the requirements of the Charities Aot 20111'the Acl'l. I report in respect of my examination ol the Trustees accounts carried out under section 145 01 the 2011 Act 2nd in carrying out my examination I have followed all the applieable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's statemènt I have coThpleled my examination. I confirm that no m21erial mattels have cotne to my attention in connection wlh the examination giving me cause to believe that in any material respect.. 111 accounting records were not kept in respect of the Trust as reqUI￿d by section 130 of the Act.. or 121 the acoounts do not accord wth those records,. or 131 thé aceounls do not comply wth the applicable requirements conceming the form and content of accounts set out in the Chariii'es (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a fflalter considered as part ol an indapendent examination. I have no concems and have come across no other tn8tters in connection with the examination lo which attention should be drawn in this report in orderlo enable a proper undersianding Of the accounts lo be reached. Joanne Evans FCCA ACA M.D. Coxey and Co. Limited 25 Grosvenor Road Wrexham LL11 1BT Dale.. OE. OK. 2024 Shooting Star Cancér Support Accoun15 31 sl Maich 2023 Statement of Financlal Activities for the year ended 31 Mar¢h 2023 (Incorporating and Income and Expenditure Account) Restrlcted Income funds Total Funds 31.3.23 Unr8StrietÈd funds Note Incoming resources from generated funds.. Donations and legacies Investments Other Incoming resources Total incoming resourcès 64,128 6,857 64,126 6,857 70,983 70,983 Expenditure on.. Charitable activities Total expendFture 84,882 84,882 84,882 84,882 Net Income I lexpenditurel Net movement in funds 13,899 13,899 13.899 13,899 Recon¢iliatlon of Funds Total Funds brought fotward 15 660,984 660,984 Total Funds carrled forward 647,085 647,085 Statement of Financial Activities for the year ended 31 March 2022 (Incorporating and Income and Expenditure Account) Restricted Incorne lunds Total Funds 31.3.22 un￿strICted nds Note Incomlng rèsources from genara*ed fvnds: Donations and legacies Investments Other incoming r8sources Total incomlng resources 59.523 4.268 4,391 68,182 59,523 4,268 4,391 68,182 Expenditure on: Charitable acliviti&s Total expenditure 101,684 101.684 101,684 101,684 Net Incotn8 1 lexpenditurel 33,502 33,502 Net movement In funds 33,502 33,S02 Rèconciliatlon of Funds Tot81 Funds brought forward 15 694,486 694,486 Totsl Funds carried forward 660,984 660,984 Shooting Star Can￿r Support Accounts 315t March 2023 Balance Sheet as at 31 Mar¢h 2023 RÈstiicted Income funds Total 31 March 2023 Total 31 March 2022 Unrèstricted lunds Note Current assets.. Debtors Gash and cash equivalènts Total current assets 12 13 4,061 4,708 648,769 4,061 644,708 648,769 3,109 659,382 662,491 Llabilities.. Crèditors.. Amounts falling due within one year 14 11.6841 11,6841 11,5071 Total net assats I Iliabilltlesl 647,085 647,085 660.984 Thè funds of the charity.. Restricted income funds Unrestricted income funds 15 15 647,085 647,08S 660,984 Total funds 647.D85 647,085 660,984 The financi81 statemènts were approvsd by the board of trusléss on and were signed on its béhalf by'.- Mr Edwin Mark Williams (Trèasurerl Shooting Star Cancer Support Accounts 31st March 2023 Note on the accounts 1 A¢counting Policies lal Basis of preparation The financial slalemenls of the charity, which is a public benefit enlily under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021'Accounling and Reporting by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151., Financial Reporting Standaid 102 'The Financial Repoitng Standard applicable in the UK and RepLJblic of Ireland, and Charities Act 2011. The financial stslements have been prepared under thtt historical cost convention. The charivs presentational currency is pounds stèrling. The trustee5 consider that there are no material uncertainties about the charitjls ability lo continue as a going concem. The charity is an unincorporated bc>dy regISte￿d with the Charity commission for England and Wales. Its principal address can be found Dn page 1. Ibl Incorning resourcès All incoming resources are recognised once the charity has entitlement to the resources. it is probable (more likely than not) that the resources will be received and the monetary value of incotHing resource5 can be meaSu￿d with sufficient reliability. Where there are terms or conditions attached to incoming resources, particularty grants, then these terms or conditions musl be met before the incorne is recognised as the entitlement corldilion will not be satisfied until that point. Vvhere lerrns or conditions have not been met or uncertainty @xisls as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as defgrred income. (¢1 Incoming resources from legacies Legacies are a¢counted for a5 incoming resources either upon rèceipt or whère the receipt of the legacy is probable. Receipt is probable when- Confirmation has been received from the representative5 of the estalel51 that probate has been granted The executors have established that there are sufficient asseis in the estat8 to pay the legacy and All conditions attached lo the legacy have been fulfilled or are within the charitls control. If there is uncertainly as lo the amount of the legacy and it cannot be reliably estimated then the legacy is shown a5 a contingent asset until all of the conditions for income recogaition arè mel. Shooting Star Cancer Support Aceounls 31 sl March 2023 Note on the accounts 1 Accounting Policies - continued {dl Resources expended and Irr6coverabl6 VAT All expenditure is acwunled lor oll an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Slalement DI Firianeial Activitie5. Expenditure is recognised when the following criteria are mel.. Thère is a present legal or constructive obligation resulb'ng from a past event 11 is more likely than not that a transfer of benefits lusually a cash paym6ntl will be required in settlamenl The amount of the obligation can be mèasured or estiFnaled reliably. Irrecov8r8ble VAT is charged against the category of resources expended for which it was incurred. (el Recognltlon of expendlture and associated liabllities as a result of grants Grants payable are pgyments made lo linked, related party or third party NHS bodies and non NHS bodies, in furtherance ol the charitabl8 objectives ol the funds held on trusl, primarily r81ief of Ihosb who are sick. Grant payments a￿ recognised as expènditure wh8n the condition5 for their payment have been rnet or where there is a wnstructpiè obligation to make a pay￿ent. A constructive obligation aris85 when.. We ttave cotntnunicaled our intention to award a grant lo a recipient who then has a rèasonable expectation that they will receive a grant We have made a public announcernenl about a commilfflenl which is specific enough for thè recipient lo hav8 a reasonablè expectation that they wll receive a grant Therè is an established pattern of practice which indicatès to the reciplenl that we will honour our commitmènt. The Tnjstees have control over the amount and timing of grant payments and eonsequenlly where approval has been given by the trustees and any of the above criteria have been met then a liability is recognised. Grants are not usually awarded with conditions attached. However. wh8TI they are then those conditions have lo be mel before th& liability is raeognised. Where an intention ha5 not been Communicated, then no expenditure Is recognised but an appropriate designation is made in the appropriate fund. 11 a grant has b@8n offered but there is uncertainty as lo whether il will ba accepted or whether conditions will ba mel then no liability is recognised but a Contingent liability is disclosed. If) Allocatlon of sUPPOrt costs Support costs are those costs which do not relate d1￿clY lo a single activity. Thése include staff costs. costs of administration, internal and exlemal audit costs. Support costs have been apportionèd lo charitable activities. Tha analysis of support costs is shown in note 8. Igl Charltable aclivitles Costs of charitable activities compris8 all costs incurred in the pursuit of the chaThlable objects ol the charity. These ¢05ts, where not wholly attributable, are apportioned between the calegDriès of charitable expenditure in addition lo the direct costs. The lolal costs of each category of charitable &xpendilure includè an apportiollmenl ol support costs as shown in note 6. Shooting Star Cancer Support Aceounls 31st March 2023 Note on the accounts 1 Accounting Policies continued Ihl Fund accountlng Unreslricled funds call be used in accordancè with the charitable objectives at the discretion of the Iruslees. Restricted funds can only be usèd lor particular reslricled purposes within the objacts ol the charity Reslriclions arise whell specified by the donor or when funds are raised for particular restricted purposès. lil Flnancial Instruments The charity only has financial assets and financial liabilities that qualify as basic financi21 instruments. Basic financial instruments are initially recognised at transaction vslue and subsequently tneasured al their satt18menl value. Debtors Debtors ara amounts owed to the charity. They are measured on the basis of their recovèrable amount. Cash and cash equivalents Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due. Cash equivalents are short lemi, highly liquid invèstments, usually in notice interest b8aring savings accounts. Credltors Creditors are atnounls ow&d by the charity. They are measured at the amount that the charity expects lo have to pay lo settle the debt. Amounts which are owed in more than a year are shown as long term creditors. 2. Related party transactions The Shooting Star Cancer Support have made grants lo the Bètsi Cadwaladr University LHB for equipment to be used in the specialist cancer treatment facility. The cost ol the project lor the year wzs £77,927. 12022 £94,083). 3. Income from donatlons and legacies Restricted Incom& funds Total 31.3.23 Total 31.3.22 Unrestrictgd fktnds Donations Legacies Gift Aid 47,985 12,500 3,641 64,126 47,985 12.500 3,641 64,126 49,139 5,300 5,084 59,523 4. Role of volunteers Like all charities, the Ch8rity is reliant on volunteers for our smooth running. A nUrn￿r of volunle8rs 8clively support the Charity from lime to lime. In a¢cordance with the SORP, due lo the absence of any reliable measurement basis, the contribution of these volunteers 15 not recognised in th6 accounts. 10 Shooting Star Cancer Support Accounts 31st March 2023 5. Gross investment income Restricted Income funds Total 31.3.23 Total 31.3.22 Unrestricted lunds Short term investments. deposits & oash on deposit 6,857 6,857 4,268 6,857 6,857 4,268 6. Other Incoming res¢ouoes Rostrlcted Income funds Total 31.3.23 Total 31.3.22 Unrestricted funds HSBG Auto Transfer Refund HSBC Auto Transfer Refund Intèrest HSBC Compen581ion 2,380 1,911 100 4.391 7. Analysls of charitable activity Grant fundod adivity Support costs Total 31.3.23 Total 31.3.22 Grants for NHS Capital Èxpènditure Patient education and welfarè 77,927 5.912 1.043 83,839 1,043 100,544 1,140 77,927 6,955 84,882 101,684 8. Analysis of grants The charity does ntst TNak8 grants lo individuals. All grants are made to thé B&tsi Cadwaladr University Health Board to provide for th8 care ol NHS pat16nls in furtherance ol our charitable aims. The total cost of making grants, including support costs, is disclosed on the face ol thè Statement of Financial Activities and the actual fund5 spent on each category ol charitable activity, is disc105ed in note 7. Shooting Star Cancer Support Accounts 31st March 2023 9. Allocation of support costs Support and overhead costs are allocated lo charitable activitie5. Governance costs ère those support costs which relate lo the strategic and day lo day management of a charity. Charitable Total 31.3.23 Total 31.3.22 Governance Independent examination Ind 8xam - prior year under accrued Fin8nc8 and 8drnini5tralion 1,650 60 4,000 1,650 60 4,000 1.440 4,000 Total govèrnanee Other costs 5.710 1,245 5,710 1,245 S,440 2.161 6,955 6,955 7,601 Restricted lTrcom8 funds Total Funds 31.3.23 Total Funds 31.3.22 Unrestrict8d funds Charitable activities 6,955 6,955 7,601 6,955 6,95S 7,601 10. Trustees. remuneration, benefits and expenses The charity rnakes an honorarium payment (>f £2,500 per annum to the treasurer Mr E M Williams foi costs incurred in connection with the financial activities of the ch3rity. No other payments hav8 b8en made to the lo the Iruslees for the year12022'. £2.5001. 11. Independent examinatlon l Auditors remuneratlon The Independent examinerfs remunération of £1,65012022'. £1,440) respectively r8lated solely lo the examination ol thè statutory annual report and accounts. 12. Analysis of curront debtors Total 31 March 2023 Tol81 31 March 2022 Debtors under f year Debtors Acciued income 649 3.412 1,561 1,548 4,061 3.109 12 Shooting Star Cancer Support Accounis 3151 March 2023 13. Analysis of cash and cash equivalents Total 31 March 2023 Total 31 March 2022 Cash in hand Noliee dep)sils Iless than 3 months) Notice deposits (MO￿ than 3 tnonlhsl 136,164 167,450 341,094 107,663 290,931 260,788 644,708 659.382 The notice deposits are SUTllS held on interest bearing deposit with the follo￿ng banks.. United Trust Bank.. 100 day notice account and 40 day notice account Redwood Bank.. 95 day notice account Mellon Building Society= 90 day notice account Shawbrook 8ank.. 100 days noliee Monmouthshire Building Soaely- 90 days notice Hampshire Trust Bank.. 1 year bond - Maturity 5th December 2023 Cambridge & Counles.. 1 year bond - Maturity 3rd January 2024 The funds that are held wlhin notica accounts are classified as cash and cash equivalents. No cash or cash equivalents or cuwent as*1 investments were held in non-cash investments or outside of the UK. 14. Analysis of Ilabilities Total 31 March 2023 Total 31 March 2022 reditors under 1 year Creditors Accruals 34 1,650 1,500 Total credltois 1,684 1.507 15. Analysis of funds Balance 1 April 2022 Balanee 31 March 2023 Income Expenditure Unrestricted Funds General Funds 660.984 70,983 184,8821 647,085 660,984 70,983 184,8821 647,085 13