ShootirrfJ Star Cancer Support Accounts 315t Marth 2024 PORT OF THE TR AND FINANCIA TATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 FOR HOOTING STAR AN PPORT HARITY N '. 107969 Shooting Star Cancer Support Accounts 31st March 2024 LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31ST MARCH 2024 TrvstP8S A.4f D4, -A D Mr M.K.H, Crumplin Mr R Alun Morgan Miss Moira Jones Mrs Yvonne Lush Dr Jenny Duguid Mr Dawd Spaiding Mr Mark Common Mr Edwtn Mark Williams Mrs Pam Wedley Mrs Zarina Kagan Mrs Karen Sinclair Principal Office Trust HQ Belsi Cadwaladr ULHB - Easl PO Box 18 Wrexham LL13 7ZH Examlners M.D. Coxey and Company Lirnited Chartered Accounlanls & Registered Auditors 25 Grosvenor Road Wrexham LL11 1BT Bankers HSBC Bank plc 17-19 Regent Street Wrexham LL11 1RY sha￿)roOk Bank Limiled Lutea House Warley Hill Business Parf The Drive Great Warley Brenlwood Essex CM13BE Redwood Bank The Nexus Building Broadway Letchworth Garden City Hertfordshire SG6 3TA Cambridge and Counties Bank Chamwood Court 58 New Walk Lelcester LEI 6TE Virgin Money Jubilce House Gosforth Newcastle upon Tyne NE3 4PL The Melton Building Society MLtlual House Leicesler Road Melton Mowbray Leicestershire LE13 ODB United Trust 80 Ha￿narket London SW1Y4TE Hampshire Trust Bank Savings pn Box 74003 London EC2P 2QR Monmouthshire Building SLKiety Monmouthshire House John Frost Square Newport South Wales NP20 1 PX DTM Legal P4rchway House Station Road Chester CH13DR Shooting Star Cancer Support Accounts 31 st March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 The Irustee5 present their report along with the financial slatemenls of the charity for the year ended 31st March 2024. The financial slalemenls have been prepared in accordance with the a¢￿untIng policAes sel OLrt on pages &10 and comply with the charlty's trust deed and applicable law. Constitution and objects Shooling Star Can¢ef Support (fonnally kn(win as w￿xhaM Maelor Hospital's Shooting Stsr Appeal> Is constsluted under a tTusi daed dated 18th January 20W and is a registered charity number 1079693, Following a decision by the trustees to change Ihe name of the charity lo"Shwting Star Cancer Support", supplemental deed was executed to give effect to this on 18th September 2019.. The objects of the charity are the rellef of sickness by the provision and equipping of an integrated specialisl cancer Ireatment facility, including a specific afea dedicated Io s8Nices for V￿Men at Wrexham Maelor Hospital. Oryanisation The trustees who have served during the year and since the ycar end are sel out on page 1. Twslees are appointed by a resolution of the trustees passed at a special meeting. The tNstees are legalty responsible for the overall management and control of the chartty. They hold al least three ordinary meetiws in each year. Recrulljncnt & Trnlnlng of Trustees Any Iruslee 1$ invited lo nominate a potentsal ncw trustee Ihal is pepsonally known to and recommended by them. The nominaled person musl be a pemiitted person as defined by thc Charities Ad and of relevant skill or knowledge lo the bencfit of Shoobng Star Canccr Support. Trustees a personally responsible for maintaining their skills and kn¢)wledge to a reasonably Current standard. On appointmenl. a newly elected trustee musl as a minimum. read and accept the Constitution of Shooting siar Cancer Support and rcad, understand and accept the dulles and responsibilities of a IrLtslee a5 Quilined in the Charity Commission's booklets CC3- The Essential Trustee: What You Ne8d to Know and CC3(a) - Responsibilities of Charily Tnjslees, Rewgw of A¢ilvttic$ and Future Developments During 2023r24, items purchased by Ihe charity included Iwelve therapy chairs. and equipment used by the Pfehabilitation unit lo asslsl pali8nls in their preparation for rnajor surgery. Also purchased this year were the "sky" panels for speualist palliatlve care. The trustees further decided to conccntrale on the purthase of items ol equipment in order to per5ue more propet1y the charitable objects. Shooting Star Cancer Support Accounts 31 st March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 315T MARCH 2024 PLtbli¢ Benefit All Charities in England and Wales must have charitable aims that are based on providing publ1¢ benefil and comply wilh section 4 of the Charities Ad 2011. The trustees have referred to the charity commission's guidance on public benefit when reviewiTr3 2023124 actiVTlies and making plan5 for future periods and beliéve they have complied with Iheif duti to have due regard to this guidance In parbcular. the truslees have c4Jnwdered how all the charity's aclivibe5 contribute to the ¢hariLible objectives set out above. All the tharity's aGb"vities foc4Js on providing a comfortable and ￿aSsuring environment for its users. Investment Policy There are no restrictions on the charity's powers lo invest, The inveslmenl slrJlegy is set by the trustees and ihey considor the most appfopriale poliw for invcsting the funds. The trustees are primarily concemed wilh placing ihe funds raised in short-lerm low risk investments. Reserves Poltcy The trustees hold a level of roserves due lo the surplus of funds raised over the rA)sl of buildlry and equSpping the cÉnlre. The Iruslees arc looking to apply these reserves over the next few years lo purchase new or replacement equipment as the appropriate need arises. and part fund an exlension lo the unit. The Health Board'5 derision continues to be awaited. Risk Management The trustees have examined the major slralegic. business and opcrational risks bthich the charity face: and confimi that systems have been established lo enable regular roports to be produced so that Ihe necessary steps can be taken lo le55cn these nsks. Flnanclal Revlew The net assets of th8 Charity al the 31 st March 2024 were £661,613 (2023.. £647.Q85), whith represents an increase of £14.528 on the prfor year. To131 ineotne for the year was £85.439 (2023.. £70,983), ¥thich includes legacies totalliThJ £6,IKM) (2023.. £12.5001. Expenditure for the year toialled £70,91112023.' £84,882) Shooting Star car￿er Support Accounts 31 sl March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 Statement of Trustees Rasponslbillties The trustees are responsible for pr&paring the Report of Ihe Trustees and the financial statements in accordance Wllh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Attountsng PractirA). The law appll¢able to charilies in EnglarKI and Wales, the Charilies Act 2011, Charity (Accounts and Reports) Regulations 2CQ8 and the provisions of the tnjst deed requires the tmstees to prepare financtal statemenls for each financial year whl¢h give a true and fair view of the slate of affalrs of the thanty and OF Ihe incomiryJ resources and application of resources. Ir￿lUding the income and expenditure ol Lhe charity for the pefiod. In preparing thosé financial statements. the trustees are requSred to".- select sultsble accixjnting policies and then apply them ￿siStenI1y. observe the methods and principles of the charity., make judgements and eslimalcs that are reasonable and prudent: stale ￿ethOr appllGable accounting standards have been foll￿ved, subject to any materfal departures disclosed and explained in the financial statements., prepare the financial statemcnls on the going concem basis unless it is inappropriate lo presume Ihat the tharity will )tinue in business. The truslees are responsiblo for keeping proper accounting records which disclose with reusonable accuracy al any lime the financial ws¢tion ol ihe charity and to enoble them lo ensure that the finarKial statements comply wilh the Charities Acl 2011, the Chanty (AcC￿nIS and Report5) Rcgulalions 2008 and the Pfovisions of the trust deed. They are also ¥)onsible for safeguarding the assets of the charity and hence for taking reasonable steps f¢y the prevcntion and deleciion of fraud and other irregularities. ApKYoved by Iho trustOQS 8nd signad on ththr behamby,." Mr D Parry (Chairman) Date., OZ4 Shooting Star Cancer Support Accounts 31st March 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHOOTING STAR CANCER SUPPORT FOR THE YEAR ENDED 31ST MARCH 2024 Independent exarninerfs report to the trustees of Shooting Star Cancer Support I report to the trustèes on my examination of the accounts of Shootirg Star Cancer Support for the year ended 31 st Marth 2024 which are set ¢￿t on pages 6 to 13. Responslbilltles and basls of report As the charity irustees of Ihe Trust you are responsible lor the preparatim of the accounts in accordarKe vAth the requirements of the Charrtles Ad 2011('the Act.). I report in re4)ect of my examination of Ihe Trustees accounts carried out under section 145 of the 2011 Act and in carying out my examination I have lollowed all the applicable Dir8ciions glven by the Charity Commission under section 1495)(b) of Ihe 2011 Act. Independent examlnef's statement I have compleled my examination. I that no material matters have come to my attention in C￿nectIon the examination giving mo cause to believe that in any malwial respect.. (1) accountir*J records w8re not kèpt In respect of the Trusl as required by section 130 of the Act; or (2) the accounts do noi accryd with those records. or (3) the accounts do not comply wtth the applicable requirements concerning Iho fomi and content of accounts sel out in the Charities (Accounts and Reports) Regu121ions 2(Ki8 other than any requirement that the accwnls givo a 'true and lair view, whith is not a matter congdered as part of an iThYependent examination. I have no con¢ems and have come across no other mallefs in connection wlh the examination lo which attention should be drawn in this regort in order lo enablc a proper understanding of the ac¢ounts to be reached. Joanne Evans FCCA ACA M.D. Coxey and Co. Limited 25 Grosvenor Road Wrexham LL11 18T Date". Shooting Star Cancef SupportAccounts 31 st March 2024 Statement of Financial Activities for the year ended 31 March 2024 (Incorporatin9 and Income and Expenditure Account) Tot21 Funds 31.324 Unrestricted fund$ It)come fund$ Note Incoming resources from generated funds: Donations and legacies Investments Other IncomiNJ resources Total incomlng resources 67,690 17,699 67.690 17,699 50 85,439 85,439 Expenditure on: Charilable activities Total expendlture 70.911 70.911 70,911 70.911 Net incom• I lèxpèndlture) 14528 14,528 Net movemMt In funds 14,528 14,528 Reconciliation of Funds Total Funds brought forward 15 647,085 647.085 Total Funds Carried forward 661,613 661,613 Statement of Flnancial Activltles for the year ended 31 March 2023 (Incorporating and Income and Expenditure Account) R¢¥trfcted In¢orn• funds Tothl Funds 31.3.23 Unrestricted funds Not Incomlng resources from generated fund$: Oonalions and legaries Investments Other incoming resourws Total Incornlng resourcès 64,126 6,857 64,126 6,857 70,983 70,983 Expenditure on: Charitable activities Total eX￿nditUr• 84.882 84,882 84,882 84,882 Net Income l (expenditure) 13,899 13,899 Not movement In funds 13,899 13,899 Reconcillatlon of Funds "Toial Funds brought fonNard 15 660,984 660.984 Totsl Funds carrled forward 647,085 647,085 Shooting Star Cancer Support Accounts 31 sl Mkn*rch 2024 Balance Sheet as at 31 March 2024 Restricted Income funds Total 31 March 2024 Tolal 31 March 2023 Unrestrlcted funds Note Current ass•ts: Debtws Cash and cash equivalents Total current assets 12 13 8,882 654.472 663.354 8,882 654,472 663,354 4,061 644.708 648.769 Liabilities: Creditors: AnK)unts fallin9 due within one year 14 {1,741) (1,741) (1,6841 Total net assets l (liabilities) 661,613 661,613 647,085 The funds of the charlty: Restricled i1￿e funds Unrestricted income tunds 15 15 661.613 661,613 647,085 Total fvnds 661,613 661,613 647.085 The financial slatements were approved by the board of tnjstees on and were slgn•J on its behalf by:" Mr Echyin Mark Williams (Treasurer) Shooting Star Cancer Support AcLounts 31 st March 2024 Note on the accounts 1 Accounting Policies {a) Basis of preparation The financial statements of Ihe charity, which is a public benefit entity under FRS 102. have been prepared in accordance wth the Charilies SORP (FRS 102)'Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 3 criteria are met.. There is a pre58nt legal or conslructs've obligation resulllng from a past evenl It is rnore likely than not that a transfer of benefits (usually a eash payment) will be required In settlemenl The amount of the obligation can be mèasured Of estr'mated reliably. Irrecoverable VAT is tharged against the c2leg0ry of re50urcos expended for which it was Inc￿￿0d. (e) Recognltlon of exponditure and associated liabilitles as a rèsult of grants Grants payable are paymen15 madc to Ilnked. related paty or third party NHS bcrfjiès and non NHS bodies. in furtheran￿ of the charitable objeclives ol the funds held on trust. primarily relief of those who arè sick. Granl payments are recognise(J as èxpenditure when the cC￿ltionS for Iheir payment have been mel or wPEre there is a constructive obligation lo make a paymenl. A constnjctive obligalion arises theft: We havc communicated otsr intention lo award a grant lo a recipient who then has reasonable expeclation that Ihey will receive a grant • We have made a public announcement about a commrtmenl which is specifi¢ enough for the reGipient to have a reasonable expectation Ihal they Vdill recpTve a grant There is an eslablished paltem of practice whlch indicat¢s to Ihe recipient that we will h￿OUr our mmmitrnent. The Trustees have control over the amount and Ilming ol grant payment5 and consequenuy ere approval ha5 been given by Ihe Irustees and any ol the above criteria have been met then liability is recognised. Gronts are r￿1 usually avrJrded wth condikn'ons altached. However. ￿en IFW are then those conditions have to be met belofe the liabillty Is recc*Jnised. Where an intentlon has not been communicated. then no expenditurc Is recc#Jnised but an appropriate desunalion is made in the appropriate fund. If a grant has been offered bul the is uncertainty as to ￿ether it viill be a¢¢epied or whether conditions will be mel then rKJ liability is recognis•Y but a contingent liabilily is disdosed. lfj Allocation of support costs Supporl costs are those costs ￿1th do not relate directly lo a single activity. These indude stslf cosis, costs of administration. inlemal and exlern81 audit cost5. Support costs have been apportioned to charitable ath'vities. The analysis of support cost5 15 shown in note 8. (g) Charitsble activities Costs of charilable activities comprise all costs irpJJrred in the pursuit of the charitable objects of the charity. These costs, ¥there not thotly attributable, a￿ apportioned between the categories of charitable expenditu￿ in addition to Ihe direct costs. The total costs of each category of tharilable expenditure include an apportionmcnl of support costs as sh¢)wn in not8 6. Shootmg Slar Cancer Support A¢counts 31 st March 2024 Note on the accounts 1 Accounting Policies - continued (h} Fund accountffing Unrestricted funds can be used in accofdance wilh the charitable objectives at the discretion of the trustees Restricted fund5 can only be used for particular rèstrfcled Purposes wtlhin the objects of the charity Restriclions arise when speofied by Ihe donor or when funds are raised for particular restricted purposes. (l) Financial Instruments The charity only has financial asscls and f*nancial liabilities that qualify as basie financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured at their settlement valu8. Debtors Debtors ar& amounts owed to the charity. They are measured on the basis of their recoverable amount. Cash and cash équlvalents Cash at bank and in hand Is held to moet the day lo day running costs of the charity as they fall due, Cash equivalenis are short lem, highly liquld invesiments. usually in notice inleresl bearing savings accounts. Credltors Creditors are amounts owod by the charity. They are measured 81 Ihe amount that the charity expects lo have to pay lo settle the debt. Amounls which are owed in fflore than a year are shown as long lenn creditors. 2. Related party transactions The Shooting Star Cancer Support have made grants to the Beisi Cadwaladr University LHB for equipment to be used in the specialist cancer treatment facility. The cost of the project for the year was £61,130. (2023 £77.927). 3. Income from donations and legacies Restrictod Incom• funds Total 31.3.24 Total 31.3.23 Unrèstricted funds Donations Legacies 56.274 6,000 5,416 67,690 56,274 6,000 5,416 67,690 47,985 12,500 3,641 64,126 4. Role of volunteers ..￿4 all charibes. the Charity is reliant on volunteers for our snioolh running. A number of volunteers actively support thn etr)arily Ifom time to time. In aGcordance with the SORP, due to the absence of any reliable measuremenl basis, the contribution of these volunteers is not recognised In the accounts. 10 Shwkn'ng Star Carbcer Support Ac¢ount5 31 $1 fv1arch 2024 S. Gross investment income Rèstyfi¢l? In¢om¢ fund$ Urtr•striGted funds 31.3.24 31.3.23 Short terni investm￿1$, deposits & cash on depO￿t 17,699 17.699 6.857 17,699 17.699 6.857 6. Other Incoming rescouces Restrict•d Income funds Total 31.3.24 Total 31.3.23 Vnr•*irl¢ted fund# HSBC Auto Transfer Refund HSBC Auto Transfer Refund Inlere5t HSBC CThxpen5ation 50 7. Analysis of charitable actlvity Grant funded actlvlty Support costs Total 31.3.24 Total 31.3.23 Grants lor NHS Capital expendilure Patienl education and welfare 61.131 8,313 1,467 69,444 1,467 83,839 1,043 61,131 9,780 70,911 84,882 8. Analysis of grants The CP￿rity dws not make grants to individuals. All grants are made to the Betsi Cadwaladr University Health Board lo provide for the care of NHS patients in furthcrance of our charilable aims. The total cost of making grants. indudiThJ Support costs, is disclosed on the face of the Statement of Financial Activities and the actual funds spent on eath category OT tharitable activity. is di5dosed in note 7. 11 Shoots'ng Star Cancer Support Accounts 31 sl March 2024 9. Allocation of support costs Support and overhead C3)Sts are allocated lo charitsble activitse5. Governance ¢osts are those support costs which relale10 the strateglc and day io clay managemeni oi a charily. Charitable aclivltios Totsl 31.3.24 Toial 31.3.23 Governance Independent examination Ind exam - prior year under accrued Finan￿ and administration 1.639 1,639 1,650 4,000 4,000 4.0 Total governanc• Other costs 5,639 4,141 5,639 4,141 5,710 1.245 9.780 9,780 6,955 Restricted Income funds Total Fund5 31.3.24 Tolal Funds 31.3.23 Unrostricted funds Charitable activilies 9.780 9,780 6.955 9,780 9,780 6.955 10. Trustees. remuneration, benefits and expenses The charity make$ an honorarium payment of £3,OCK) per annum io the Ireasuror Mr E M Williams lor cosls incurred in connection with the financial activities of the tharity. No other payments have been fflade to the lo the iruslees lor the year (2023.. £3,1￿)). 11. Independent examlnation l Auditors remuneration The Independent examinerfs remuneration of £1.639 (2023.. £1,650) respectively laled solèly lo the examination of the slalulory annual report and attounls. 12. Analysis of current debtors Total 31 March 2024 Toial 31 March 2023 Debtors under 1 year Deblors Accrued income 1,739 7,143 3.412 8.882 4,061 12 Shcoting Star Cancer Support Account5 31st March 2024 13. Analysis of cash and cash equivalents Total 31 March Total 31 March ?n? Cash in hand Nobce deposits <18ss than 3 months) Notice deposits (more than 3 months) 141,380 221,854 291,238 136,164 167,450 341,094 654,472 644.708 The notice deposlts a￿ sums held on interest bearing deposit vrith the following banks., - United Trust Bank: 100 day notice accounl arKI 40 day notice a¢¢ounl - Redwood Bank.. 95 day not1￿ account - Melton Buildiro Society.. go day nots'￿ account - Sha￿rOOk Bank.. 60 days nob'ce - Monmouthshire Building S¢￿ety- 90 days notice - Hampshire Trust Bank.. 1 year borKJ - Maturity 51h December 2024 - Cambridge & Counties.. 2 year bond - Maturity 3rd January 2026 The lunds ihal are held vdthin nollce accounts are classified as cash and cash equivalents. No ￿sh or cash equivalenis or cuffenl asset investmonts were held in non-cash investments or outside of the UK. 14. Analysis of Ilabilities Total 31 March 2024 Tolal 31 Marth 2023 Credltors under 1 year Creditors Ac¢yuals 91 1.650 34 1,650 Total creditors 1,741 1,684 15. Analysis of funds Balance 1 Aprll 2023 Balance Expendlture 31 March 2024 Income Unrestrlcted Funds G8r4eral Fu¢)ds 647,085 85.439 (70,911) 661,613 647,085 85,439 170,9111 661.613 13 ShootirrfJ Star Cancer Support Accounts 315t Marth 2024 PORT OF THE TR AND FINANCIA TATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 FOR HOOTING STAR AN PPORT HARITY N '. 107969 Shooting Star Cancer Support Accounts 31st March 2024 LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31ST MARCH 2024 TrvstP8S A.4f D4, -A D Mr M.K.H, Crumplin Mr R Alun Morgan Miss Moira Jones Mrs Yvonne Lush Dr Jenny Duguid Mr Dawd Spaiding Mr Mark Common Mr Edwtn Mark Williams Mrs Pam Wedley Mrs Zarina Kagan Mrs Karen Sinclair Principal Office Trust HQ Belsi Cadwaladr ULHB - Easl PO Box 18 Wrexham LL13 7ZH Examlners M.D. Coxey and Company Lirnited Chartered Accounlanls & Registered Auditors 25 Grosvenor Road Wrexham LL11 1BT Bankers HSBC Bank plc 17-19 Regent Street Wrexham LL11 1RY sha￿)roOk Bank Limiled Lutea House Warley Hill Business Parf The Drive Great Warley Brenlwood Essex CM13BE Redwood Bank The Nexus Building Broadway Letchworth Garden City Hertfordshire SG6 3TA Cambridge and Counties Bank Chamwood Court 58 New Walk Lelcester LEI 6TE Virgin Money Jubilce House Gosforth Newcastle upon Tyne NE3 4PL The Melton Building Society MLtlual House Leicesler Road Melton Mowbray Leicestershire LE13 ODB United Trust 80 Ha￿narket London SW1Y4TE Hampshire Trust Bank Savings pn Box 74003 London EC2P 2QR Monmouthshire Building SLKiety Monmouthshire House John Frost Square Newport South Wales NP20 1 PX DTM Legal P4rchway House Station Road Chester CH13DR Shooting Star Cancer Support Accounts 31 st March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 The Irustee5 present their report along with the financial slatemenls of the charity for the year ended 31st March 2024. The financial slalemenls have been prepared in accordance with the a¢￿untIng policAes sel OLrt on pages &10 and comply with the charlty's trust deed and applicable law. Constitution and objects Shooling Star Can¢ef Support (fonnally kn(win as w￿xhaM Maelor Hospital's Shooting Stsr Appeal> Is constsluted under a tTusi daed dated 18th January 20W and is a registered charity number 1079693, Following a decision by the trustees to change Ihe name of the charity lo"Shwting Star Cancer Support", supplemental deed was executed to give effect to this on 18th September 2019.. The objects of the charity are the rellef of sickness by the provision and equipping of an integrated specialisl cancer Ireatment facility, including a specific afea dedicated Io s8Nices for V￿Men at Wrexham Maelor Hospital. Oryanisation The trustees who have served during the year and since the ycar end are sel out on page 1. Twslees are appointed by a resolution of the trustees passed at a special meeting. The tNstees are legalty responsible for the overall management and control of the chartty. They hold al least three ordinary meetiws in each year. Recrulljncnt & Trnlnlng of Trustees Any Iruslee 1$ invited lo nominate a potentsal ncw trustee Ihal is pepsonally known to and recommended by them. The nominaled person musl be a pemiitted person as defined by thc Charities Ad and of relevant skill or knowledge lo the bencfit of Shoobng Star Canccr Support. Trustees a personally responsible for maintaining their skills and kn¢)wledge to a reasonably Current standard. On appointmenl. a newly elected trustee musl as a minimum. read and accept the Constitution of Shooting siar Cancer Support and rcad, understand and accept the dulles and responsibilities of a IrLtslee a5 Quilined in the Charity Commission's booklets CC3- The Essential Trustee: What You Ne8d to Know and CC3(a) - Responsibilities of Charily Tnjslees, Rewgw of A¢ilvttic$ and Future Developments During 2023r24, items purchased by Ihe charity included Iwelve therapy chairs. and equipment used by the Pfehabilitation unit lo asslsl pali8nls in their preparation for rnajor surgery. Also purchased this year were the "sky" panels for speualist palliatlve care. The trustees further decided to conccntrale on the purthase of items ol equipment in order to per5ue more propet1y the charitable objects. Shooting Star Cancer Support Accounts 31 st March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 315T MARCH 2024 PLtbli¢ Benefit All Charities in England and Wales must have charitable aims that are based on providing publ1¢ benefil and comply wilh section 4 of the Charities Ad 2011. The trustees have referred to the charity commission's guidance on public benefit when reviewiTr3 2023124 actiVTlies and making plan5 for future periods and beliéve they have complied with Iheif duti to have due regard to this guidance In parbcular. the truslees have c4Jnwdered how all the charity's aclivibe5 contribute to the ¢hariLible objectives set out above. All the tharity's aGb"vities foc4Js on providing a comfortable and ￿aSsuring environment for its users. Investment Policy There are no restrictions on the charity's powers lo invest, The inveslmenl slrJlegy is set by the trustees and ihey considor the most appfopriale poliw for invcsting the funds. The trustees are primarily concemed wilh placing ihe funds raised in short-lerm low risk investments. Reserves Poltcy The trustees hold a level of roserves due lo the surplus of funds raised over the rA)sl of buildlry and equSpping the cÉnlre. The Iruslees arc looking to apply these reserves over the next few years lo purchase new or replacement equipment as the appropriate need arises. and part fund an exlension lo the unit. The Health Board'5 derision continues to be awaited. Risk Management The trustees have examined the major slralegic. business and opcrational risks bthich the charity face: and confimi that systems have been established lo enable regular roports to be produced so that Ihe necessary steps can be taken lo le55cn these nsks. Flnanclal Revlew The net assets of th8 Charity al the 31 st March 2024 were £661,613 (2023.. £647.Q85), whith represents an increase of £14.528 on the prfor year. To131 ineotne for the year was £85.439 (2023.. £70,983), ¥thich includes legacies totalliThJ £6,IKM) (2023.. £12.5001. Expenditure for the year toialled £70,91112023.' £84,882) Shooting Star car￿er Support Accounts 31 sl March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 Statement of Trustees Rasponslbillties The trustees are responsible for pr&paring the Report of Ihe Trustees and the financial statements in accordance Wllh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Attountsng PractirA). The law appll¢able to charilies in EnglarKI and Wales, the Charilies Act 2011, Charity (Accounts and Reports) Regulations 2CQ8 and the provisions of the tnjst deed requires the tmstees to prepare financtal statemenls for each financial year whl¢h give a true and fair view of the slate of affalrs of the thanty and OF Ihe incomiryJ resources and application of resources. Ir￿lUding the income and expenditure ol Lhe charity for the pefiod. In preparing thosé financial statements. the trustees are requSred to".- select sultsble accixjnting policies and then apply them ￿siStenI1y. observe the methods and principles of the charity., make judgements and eslimalcs that are reasonable and prudent: stale ￿ethOr appllGable accounting standards have been foll￿ved, subject to any materfal departures disclosed and explained in the financial statements., prepare the financial statemcnls on the going concem basis unless it is inappropriate lo presume Ihat the tharity will )tinue in business. The truslees are responsiblo for keeping proper accounting records which disclose with reusonable accuracy al any lime the financial ws¢tion ol ihe charity and to enoble them lo ensure that the finarKial statements comply wilh the Charities Acl 2011, the Chanty (AcC￿nIS and Report5) Rcgulalions 2008 and the Pfovisions of the trust deed. They are also ¥)onsible for safeguarding the assets of the charity and hence for taking reasonable steps f¢y the prevcntion and deleciion of fraud and other irregularities. ApKYoved by Iho trustOQS 8nd signad on ththr behamby,." Mr D Parry (Chairman) Date., OZ4 Shooting Star Cancer Support Accounts 31st March 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHOOTING STAR CANCER SUPPORT FOR THE YEAR ENDED 31ST MARCH 2024 Independent exarninerfs report to the trustees of Shooting Star Cancer Support I report to the trustèes on my examination of the accounts of Shootirg Star Cancer Support for the year ended 31 st Marth 2024 which are set ¢￿t on pages 6 to 13. Responslbilltles and basls of report As the charity irustees of Ihe Trust you are responsible lor the preparatim of the accounts in accordarKe vAth the requirements of the Charrtles Ad 2011('the Act.). I report in re4)ect of my examination of Ihe Trustees accounts carried out under section 145 of the 2011 Act and in carying out my examination I have lollowed all the applicable Dir8ciions glven by the Charity Commission under section 1495)(b) of Ihe 2011 Act. Independent examlnef's statement I have compleled my examination. I that no material matters have come to my attention in C￿nectIon the examination giving mo cause to believe that in any malwial respect.. (1) accountir*J records w8re not kèpt In respect of the Trusl as required by section 130 of the Act; or (2) the accounts do noi accryd with those records. or (3) the accounts do not comply wtth the applicable requirements concerning Iho fomi and content of accounts sel out in the Charities (Accounts and Reports) Regu121ions 2(Ki8 other than any requirement that the accwnls givo a 'true and lair view, whith is not a matter congdered as part of an iThYependent examination. I have no con¢ems and have come across no other mallefs in connection wlh the examination lo which attention should be drawn in this regort in order lo enablc a proper understanding of the ac¢ounts to be reached. Joanne Evans FCCA ACA M.D. Coxey and Co. Limited 25 Grosvenor Road Wrexham LL11 18T Date". Shooting Star Cancef SupportAccounts 31 st March 2024 Statement of Financial Activities for the year ended 31 March 2024 (Incorporatin9 and Income and Expenditure Account) Tot21 Funds 31.324 Unrestricted fund$ It)come fund$ Note Incoming resources from generated funds: Donations and legacies Investments Other IncomiNJ resources Total incomlng resources 67,690 17,699 67.690 17,699 50 85,439 85,439 Expenditure on: Charilable activities Total expendlture 70.911 70.911 70,911 70.911 Net incom• I lèxpèndlture) 14528 14,528 Net movemMt In funds 14,528 14,528 Reconciliation of Funds Total Funds brought forward 15 647,085 647.085 Total Funds Carried forward 661,613 661,613 Statement of Flnancial Activltles for the year ended 31 March 2023 (Incorporating and Income and Expenditure Account) R¢¥trfcted In¢orn• funds Tothl Funds 31.3.23 Unrestricted funds Not Incomlng resources from generated fund$: Oonalions and legaries Investments Other incoming resourws Total Incornlng resourcès 64,126 6,857 64,126 6,857 70,983 70,983 Expenditure on: Charitable activities Total eX￿nditUr• 84.882 84,882 84,882 84,882 Net Income l (expenditure) 13,899 13,899 Not movement In funds 13,899 13,899 Reconcillatlon of Funds "Toial Funds brought fonNard 15 660,984 660.984 Totsl Funds carrled forward 647,085 647,085 Shooting Star Cancer Support Accounts 31 sl Mkn*rch 2024 Balance Sheet as at 31 March 2024 Restricted Income funds Total 31 March 2024 Tolal 31 March 2023 Unrestrlcted funds Note Current ass•ts: Debtws Cash and cash equivalents Total current assets 12 13 8,882 654.472 663.354 8,882 654,472 663,354 4,061 644.708 648.769 Liabilities: Creditors: AnK)unts fallin9 due within one year 14 {1,741) (1,741) (1,6841 Total net assets l (liabilities) 661,613 661,613 647,085 The funds of the charlty: Restricled i1￿e funds Unrestricted income tunds 15 15 661.613 661,613 647,085 Total fvnds 661,613 661,613 647.085 The financial slatements were approved by the board of tnjstees on and were slgn•J on its behalf by:" Mr Echyin Mark Williams (Treasurer) Shooting Star Cancer Support AcLounts 31 st March 2024 Note on the accounts 1 Accounting Policies {a) Basis of preparation The financial statements of Ihe charity, which is a public benefit entity under FRS 102. have been prepared in accordance wth the Charilies SORP (FRS 102)'Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 3 criteria are met.. There is a pre58nt legal or conslructs've obligation resulllng from a past evenl It is rnore likely than not that a transfer of benefits (usually a eash payment) will be required In settlemenl The amount of the obligation can be mèasured Of estr'mated reliably. Irrecoverable VAT is tharged against the c2leg0ry of re50urcos expended for which it was Inc￿￿0d. (e) Recognltlon of exponditure and associated liabilitles as a rèsult of grants Grants payable are paymen15 madc to Ilnked. related paty or third party NHS bcrfjiès and non NHS bodies. in furtheran￿ of the charitable objeclives ol the funds held on trust. primarily relief of those who arè sick. Granl payments are recognise(J as èxpenditure when the cC￿ltionS for Iheir payment have been mel or wPEre there is a constructive obligation lo make a paymenl. A constnjctive obligalion arises theft: We havc communicated otsr intention lo award a grant lo a recipient who then has reasonable expeclation that Ihey will receive a grant • We have made a public announcement about a commrtmenl which is specifi¢ enough for the reGipient to have a reasonable expectation Ihal they Vdill recpTve a grant There is an eslablished paltem of practice whlch indicat¢s to Ihe recipient that we will h￿OUr our mmmitrnent. The Trustees have control over the amount and Ilming ol grant payment5 and consequenuy ere approval ha5 been given by Ihe Irustees and any ol the above criteria have been met then liability is recognised. Gronts are r￿1 usually avrJrded wth condikn'ons altached. However. ￿en IFW are then those conditions have to be met belofe the liabillty Is recc*Jnised. Where an intentlon has not been communicated. then no expenditurc Is recc#Jnised but an appropriate desunalion is made in the appropriate fund. If a grant has been offered bul the is uncertainty as to ￿ether it viill be a¢¢epied or whether conditions will be mel then rKJ liability is recognis•Y but a contingent liabilily is disdosed. lfj Allocation of support costs Supporl costs are those costs ￿1th do not relate directly lo a single activity. These indude stslf cosis, costs of administration. inlemal and exlern81 audit cost5. Support costs have been apportioned to charitable ath'vities. The analysis of support cost5 15 shown in note 8. (g) Charitsble activities Costs of charilable activities comprise all costs irpJJrred in the pursuit of the charitable objects of the charity. These costs, ¥there not thotly attributable, a￿ apportioned between the categories of charitable expenditu￿ in addition to Ihe direct costs. The total costs of each category of tharilable expenditure include an apportionmcnl of support costs as sh¢)wn in not8 6. Shootmg Slar Cancer Support A¢counts 31 st March 2024 Note on the accounts 1 Accounting Policies - continued (h} Fund accountffing Unrestricted funds can be used in accofdance wilh the charitable objectives at the discretion of the trustees Restricted fund5 can only be used for particular rèstrfcled Purposes wtlhin the objects of the charity Restriclions arise when speofied by Ihe donor or when funds are raised for particular restricted purposes. (l) Financial Instruments The charity only has financial asscls and f*nancial liabilities that qualify as basie financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured at their settlement valu8. Debtors Debtors ar& amounts owed to the charity. They are measured on the basis of their recoverable amount. Cash and cash équlvalents Cash at bank and in hand Is held to moet the day lo day running costs of the charity as they fall due, Cash equivalenis are short lem, highly liquld invesiments. usually in notice inleresl bearing savings accounts. Credltors Creditors are amounts owod by the charity. They are measured 81 Ihe amount that the charity expects lo have to pay lo settle the debt. Amounls which are owed in fflore than a year are shown as long lenn creditors. 2. Related party transactions The Shooting Star Cancer Support have made grants to the Beisi Cadwaladr University LHB for equipment to be used in the specialist cancer treatment facility. The cost of the project for the year was £61,130. (2023 £77.927). 3. Income from donations and legacies Restrictod Incom• funds Total 31.3.24 Total 31.3.23 Unrèstricted funds Donations Legacies 56.274 6,000 5,416 67,690 56,274 6,000 5,416 67,690 47,985 12,500 3,641 64,126 4. Role of volunteers ..￿4 all charibes. the Charity is reliant on volunteers for our snioolh running. A number of volunteers actively support thn etr)arily Ifom time to time. In aGcordance with the SORP, due to the absence of any reliable measuremenl basis, the contribution of these volunteers is not recognised In the accounts. 10 Shwkn'ng Star Carbcer Support Ac¢ount5 31 $1 fv1arch 2024 S. Gross investment income Rèstyfi¢l? In¢om¢ fund$ Urtr•striGted funds 31.3.24 31.3.23 Short terni investm￿1$, deposits & cash on depO￿t 17,699 17.699 6.857 17,699 17.699 6.857 6. Other Incoming rescouces Restrict•d Income funds Total 31.3.24 Total 31.3.23 Vnr•*irl¢ted fund# HSBC Auto Transfer Refund HSBC Auto Transfer Refund Inlere5t HSBC CThxpen5ation 50 7. Analysis of charitable actlvity Grant funded actlvlty Support costs Total 31.3.24 Total 31.3.23 Grants lor NHS Capital expendilure Patienl education and welfare 61.131 8,313 1,467 69,444 1,467 83,839 1,043 61,131 9,780 70,911 84,882 8. Analysis of grants The CP￿rity dws not make grants to individuals. All grants are made to the Betsi Cadwaladr University Health Board lo provide for the care of NHS patients in furthcrance of our charilable aims. The total cost of making grants. indudiThJ Support costs, is disclosed on the face of the Statement of Financial Activities and the actual funds spent on eath category OT tharitable activity. is di5dosed in note 7. 11 Shoots'ng Star Cancer Support Accounts 31 sl March 2024 9. Allocation of support costs Support and overhead C3)Sts are allocated lo charitsble activitse5. Governance ¢osts are those support costs which relale10 the strateglc and day io clay managemeni oi a charily. Charitable aclivltios Totsl 31.3.24 Toial 31.3.23 Governance Independent examination Ind exam - prior year under accrued Finan￿ and administration 1.639 1,639 1,650 4,000 4,000 4.0 Total governanc• Other costs 5,639 4,141 5,639 4,141 5,710 1.245 9.780 9,780 6,955 Restricted Income funds Total Fund5 31.3.24 Tolal Funds 31.3.23 Unrostricted funds Charitable activilies 9.780 9,780 6.955 9,780 9,780 6.955 10. Trustees. remuneration, benefits and expenses The charity make$ an honorarium payment of £3,OCK) per annum io the Ireasuror Mr E M Williams lor cosls incurred in connection with the financial activities of the tharity. No other payments have been fflade to the lo the iruslees lor the year (2023.. £3,1￿)). 11. Independent examlnation l Auditors remuneration The Independent examinerfs remuneration of £1.639 (2023.. £1,650) respectively laled solèly lo the examination of the slalulory annual report and attounls. 12. Analysis of current debtors Total 31 March 2024 Toial 31 March 2023 Debtors under 1 year Deblors Accrued income 1,739 7,143 3.412 8.882 4,061 12 Shcoting Star Cancer Support Account5 31st March 2024 13. Analysis of cash and cash equivalents Total 31 March Total 31 March ?n? Cash in hand Nobce deposits <18ss than 3 months) Notice deposits (more than 3 months) 141,380 221,854 291,238 136,164 167,450 341,094 654,472 644.708 The notice deposlts a￿ sums held on interest bearing deposit vrith the following banks., - United Trust Bank: 100 day notice accounl arKI 40 day notice a¢¢ounl - Redwood Bank.. 95 day not1￿ account - Melton Buildiro Society.. go day nots'￿ account - Sha￿rOOk Bank.. 60 days nob'ce - Monmouthshire Building S¢￿ety- 90 days notice - Hampshire Trust Bank.. 1 year borKJ - Maturity 51h December 2024 - Cambridge & Counties.. 2 year bond - Maturity 3rd January 2026 The lunds ihal are held vdthin nollce accounts are classified as cash and cash equivalents. No ￿sh or cash equivalenis or cuffenl asset investmonts were held in non-cash investments or outside of the UK. 14. Analysis of Ilabilities Total 31 March 2024 Tolal 31 Marth 2023 Credltors under 1 year Creditors Ac¢yuals 91 1.650 34 1,650 Total creditors 1,741 1,684 15. Analysis of funds Balance 1 Aprll 2023 Balance Expendlture 31 March 2024 Income Unrestrlcted Funds G8r4eral Fu¢)ds 647,085 85.439 (70,911) 661,613 647,085 85,439 170,9111 661.613 13 ShootirrfJ Star Cancer Support Accounts 315t Marth 2024 PORT OF THE TR AND FINANCIA TATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 FOR HOOTING STAR AN PPORT HARITY N '. 107969 Shooting Star Cancer Support Accounts 31st March 2024 LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31ST MARCH 2024 TrvstP8S A.4f D4, -A D Mr M.K.H, Crumplin Mr R Alun Morgan Miss Moira Jones Mrs Yvonne Lush Dr Jenny Duguid Mr Dawd Spaiding Mr Mark Common Mr Edwtn Mark Williams Mrs Pam Wedley Mrs Zarina Kagan Mrs Karen Sinclair Principal Office Trust HQ Belsi Cadwaladr ULHB - Easl PO Box 18 Wrexham LL13 7ZH Examlners M.D. Coxey and Company Lirnited Chartered Accounlanls & Registered Auditors 25 Grosvenor Road Wrexham LL11 1BT Bankers HSBC Bank plc 17-19 Regent Street Wrexham LL11 1RY sha￿)roOk Bank Limiled Lutea House Warley Hill Business Parf The Drive Great Warley Brenlwood Essex CM13BE Redwood Bank The Nexus Building Broadway Letchworth Garden City Hertfordshire SG6 3TA Cambridge and Counties Bank Chamwood Court 58 New Walk Lelcester LEI 6TE Virgin Money Jubilce House Gosforth Newcastle upon Tyne NE3 4PL The Melton Building Society MLtlual House Leicesler Road Melton Mowbray Leicestershire LE13 ODB United Trust 80 Ha￿narket London SW1Y4TE Hampshire Trust Bank Savings pn Box 74003 London EC2P 2QR Monmouthshire Building SLKiety Monmouthshire House John Frost Square Newport South Wales NP20 1 PX DTM Legal P4rchway House Station Road Chester CH13DR Shooting Star Cancer Support Accounts 31 st March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 The Irustee5 present their report along with the financial slatemenls of the charity for the year ended 31st March 2024. The financial slalemenls have been prepared in accordance with the a¢￿untIng policAes sel OLrt on pages &10 and comply with the charlty's trust deed and applicable law. Constitution and objects Shooling Star Can¢ef Support (fonnally kn(win as w￿xhaM Maelor Hospital's Shooting Stsr Appeal> Is constsluted under a tTusi daed dated 18th January 20W and is a registered charity number 1079693, Following a decision by the trustees to change Ihe name of the charity lo"Shwting Star Cancer Support", supplemental deed was executed to give effect to this on 18th September 2019.. The objects of the charity are the rellef of sickness by the provision and equipping of an integrated specialisl cancer Ireatment facility, including a specific afea dedicated Io s8Nices for V￿Men at Wrexham Maelor Hospital. Oryanisation The trustees who have served during the year and since the ycar end are sel out on page 1. Twslees are appointed by a resolution of the trustees passed at a special meeting. The tNstees are legalty responsible for the overall management and control of the chartty. They hold al least three ordinary meetiws in each year. Recrulljncnt & Trnlnlng of Trustees Any Iruslee 1$ invited lo nominate a potentsal ncw trustee Ihal is pepsonally known to and recommended by them. The nominaled person musl be a pemiitted person as defined by thc Charities Ad and of relevant skill or knowledge lo the bencfit of Shoobng Star Canccr Support. Trustees a personally responsible for maintaining their skills and kn¢)wledge to a reasonably Current standard. On appointmenl. a newly elected trustee musl as a minimum. read and accept the Constitution of Shooting siar Cancer Support and rcad, understand and accept the dulles and responsibilities of a IrLtslee a5 Quilined in the Charity Commission's booklets CC3- The Essential Trustee: What You Ne8d to Know and CC3(a) - Responsibilities of Charily Tnjslees, Rewgw of A¢ilvttic$ and Future Developments During 2023r24, items purchased by Ihe charity included Iwelve therapy chairs. and equipment used by the Pfehabilitation unit lo asslsl pali8nls in their preparation for rnajor surgery. Also purchased this year were the "sky" panels for speualist palliatlve care. The trustees further decided to conccntrale on the purthase of items ol equipment in order to per5ue more propet1y the charitable objects. Shooting Star Cancer Support Accounts 31 st March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 315T MARCH 2024 PLtbli¢ Benefit All Charities in England and Wales must have charitable aims that are based on providing publ1¢ benefil and comply wilh section 4 of the Charities Ad 2011. The trustees have referred to the charity commission's guidance on public benefit when reviewiTr3 2023124 actiVTlies and making plan5 for future periods and beliéve they have complied with Iheif duti to have due regard to this guidance In parbcular. the truslees have c4Jnwdered how all the charity's aclivibe5 contribute to the ¢hariLible objectives set out above. All the tharity's aGb"vities foc4Js on providing a comfortable and ￿aSsuring environment for its users. Investment Policy There are no restrictions on the charity's powers lo invest, The inveslmenl slrJlegy is set by the trustees and ihey considor the most appfopriale poliw for invcsting the funds. The trustees are primarily concemed wilh placing ihe funds raised in short-lerm low risk investments. Reserves Poltcy The trustees hold a level of roserves due lo the surplus of funds raised over the rA)sl of buildlry and equSpping the cÉnlre. The Iruslees arc looking to apply these reserves over the next few years lo purchase new or replacement equipment as the appropriate need arises. and part fund an exlension lo the unit. The Health Board'5 derision continues to be awaited. Risk Management The trustees have examined the major slralegic. business and opcrational risks bthich the charity face: and confimi that systems have been established lo enable regular roports to be produced so that Ihe necessary steps can be taken lo le55cn these nsks. Flnanclal Revlew The net assets of th8 Charity al the 31 st March 2024 were £661,613 (2023.. £647.Q85), whith represents an increase of £14.528 on the prfor year. To131 ineotne for the year was £85.439 (2023.. £70,983), ¥thich includes legacies totalliThJ £6,IKM) (2023.. £12.5001. Expenditure for the year toialled £70,91112023.' £84,882) Shooting Star car￿er Support Accounts 31 sl March 2024 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 Statement of Trustees Rasponslbillties The trustees are responsible for pr&paring the Report of Ihe Trustees and the financial statements in accordance Wllh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Attountsng PractirA). The law appll¢able to charilies in EnglarKI and Wales, the Charilies Act 2011, Charity (Accounts and Reports) Regulations 2CQ8 and the provisions of the tnjst deed requires the tmstees to prepare financtal statemenls for each financial year whl¢h give a true and fair view of the slate of affalrs of the thanty and OF Ihe incomiryJ resources and application of resources. Ir￿lUding the income and expenditure ol Lhe charity for the pefiod. In preparing thosé financial statements. the trustees are requSred to".- select sultsble accixjnting policies and then apply them ￿siStenI1y. observe the methods and principles of the charity., make judgements and eslimalcs that are reasonable and prudent: stale ￿ethOr appllGable accounting standards have been foll￿ved, subject to any materfal departures disclosed and explained in the financial statements., prepare the financial statemcnls on the going concem basis unless it is inappropriate lo presume Ihat the tharity will )tinue in business. The truslees are responsiblo for keeping proper accounting records which disclose with reusonable accuracy al any lime the financial ws¢tion ol ihe charity and to enoble them lo ensure that the finarKial statements comply wilh the Charities Acl 2011, the Chanty (AcC￿nIS and Report5) Rcgulalions 2008 and the Pfovisions of the trust deed. They are also ¥)onsible for safeguarding the assets of the charity and hence for taking reasonable steps f¢y the prevcntion and deleciion of fraud and other irregularities. ApKYoved by Iho trustOQS 8nd signad on ththr behamby,." Mr D Parry (Chairman) Date., OZ4 Shooting Star Cancer Support Accounts 31st March 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHOOTING STAR CANCER SUPPORT FOR THE YEAR ENDED 31ST MARCH 2024 Independent exarninerfs report to the trustees of Shooting Star Cancer Support I report to the trustèes on my examination of the accounts of Shootirg Star Cancer Support for the year ended 31 st Marth 2024 which are set ¢￿t on pages 6 to 13. Responslbilltles and basls of report As the charity irustees of Ihe Trust you are responsible lor the preparatim of the accounts in accordarKe vAth the requirements of the Charrtles Ad 2011('the Act.). I report in re4)ect of my examination of Ihe Trustees accounts carried out under section 145 of the 2011 Act and in carying out my examination I have lollowed all the applicable Dir8ciions glven by the Charity Commission under section 1495)(b) of Ihe 2011 Act. Independent examlnef's statement I have compleled my examination. I that no material matters have come to my attention in C￿nectIon the examination giving mo cause to believe that in any malwial respect.. (1) accountir*J records w8re not kèpt In respect of the Trusl as required by section 130 of the Act; or (2) the accounts do noi accryd with those records. or (3) the accounts do not comply wtth the applicable requirements concerning Iho fomi and content of accounts sel out in the Charities (Accounts and Reports) Regu121ions 2(Ki8 other than any requirement that the accwnls givo a 'true and lair view, whith is not a matter congdered as part of an iThYependent examination. I have no con¢ems and have come across no other mallefs in connection wlh the examination lo which attention should be drawn in this regort in order lo enablc a proper understanding of the ac¢ounts to be reached. Joanne Evans FCCA ACA M.D. Coxey and Co. Limited 25 Grosvenor Road Wrexham LL11 18T Date". Shooting Star Cancef SupportAccounts 31 st March 2024 Statement of Financial Activities for the year ended 31 March 2024 (Incorporatin9 and Income and Expenditure Account) Tot21 Funds 31.324 Unrestricted fund$ It)come fund$ Note Incoming resources from generated funds: Donations and legacies Investments Other IncomiNJ resources Total incomlng resources 67,690 17,699 67.690 17,699 50 85,439 85,439 Expenditure on: Charilable activities Total expendlture 70.911 70.911 70,911 70.911 Net incom• I lèxpèndlture) 14528 14,528 Net movemMt In funds 14,528 14,528 Reconciliation of Funds Total Funds brought forward 15 647,085 647.085 Total Funds Carried forward 661,613 661,613 Statement of Flnancial Activltles for the year ended 31 March 2023 (Incorporating and Income and Expenditure Account) R¢¥trfcted In¢orn• funds Tothl Funds 31.3.23 Unrestricted funds Not Incomlng resources from generated fund$: Oonalions and legaries Investments Other incoming resourws Total Incornlng resourcès 64,126 6,857 64,126 6,857 70,983 70,983 Expenditure on: Charitable activities Total eX￿nditUr• 84.882 84,882 84,882 84,882 Net Income l (expenditure) 13,899 13,899 Not movement In funds 13,899 13,899 Reconcillatlon of Funds "Toial Funds brought fonNard 15 660,984 660.984 Totsl Funds carrled forward 647,085 647,085 Shooting Star Cancer Support Accounts 31 sl Mkn*rch 2024 Balance Sheet as at 31 March 2024 Restricted Income funds Total 31 March 2024 Tolal 31 March 2023 Unrestrlcted funds Note Current ass•ts: Debtws Cash and cash equivalents Total current assets 12 13 8,882 654.472 663.354 8,882 654,472 663,354 4,061 644.708 648.769 Liabilities: Creditors: AnK)unts fallin9 due within one year 14 {1,741) (1,741) (1,6841 Total net assets l (liabilities) 661,613 661,613 647,085 The funds of the charlty: Restricled i1￿e funds Unrestricted income tunds 15 15 661.613 661,613 647,085 Total fvnds 661,613 661,613 647.085 The financial slatements were approved by the board of tnjstees on and were slgn•J on its behalf by:" Mr Echyin Mark Williams (Treasurer) Shooting Star Cancer Support AcLounts 31 st March 2024 Note on the accounts 1 Accounting Policies {a) Basis of preparation The financial statements of Ihe charity, which is a public benefit entity under FRS 102. have been prepared in accordance wth the Charilies SORP (FRS 102)'Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 3 criteria are met.. There is a pre58nt legal or conslructs've obligation resulllng from a past evenl It is rnore likely than not that a transfer of benefits (usually a eash payment) will be required In settlemenl The amount of the obligation can be mèasured Of estr'mated reliably. Irrecoverable VAT is tharged against the c2leg0ry of re50urcos expended for which it was Inc￿￿0d. (e) Recognltlon of exponditure and associated liabilitles as a rèsult of grants Grants payable are paymen15 madc to Ilnked. related paty or third party NHS bcrfjiès and non NHS bodies. in furtheran￿ of the charitable objeclives ol the funds held on trust. primarily relief of those who arè sick. Granl payments are recognise(J as èxpenditure when the cC￿ltionS for Iheir payment have been mel or wPEre there is a constructive obligation lo make a paymenl. A constnjctive obligalion arises theft: We havc communicated otsr intention lo award a grant lo a recipient who then has reasonable expeclation that Ihey will receive a grant • We have made a public announcement about a commrtmenl which is specifi¢ enough for the reGipient to have a reasonable expectation Ihal they Vdill recpTve a grant There is an eslablished paltem of practice whlch indicat¢s to Ihe recipient that we will h￿OUr our mmmitrnent. The Trustees have control over the amount and Ilming ol grant payment5 and consequenuy ere approval ha5 been given by Ihe Irustees and any ol the above criteria have been met then liability is recognised. Gronts are r￿1 usually avrJrded wth condikn'ons altached. However. ￿en IFW are then those conditions have to be met belofe the liabillty Is recc*Jnised. Where an intentlon has not been communicated. then no expenditurc Is recc#Jnised but an appropriate desunalion is made in the appropriate fund. If a grant has been offered bul the is uncertainty as to ￿ether it viill be a¢¢epied or whether conditions will be mel then rKJ liability is recognis•Y but a contingent liabilily is disdosed. lfj Allocation of support costs Supporl costs are those costs ￿1th do not relate directly lo a single activity. These indude stslf cosis, costs of administration. inlemal and exlern81 audit cost5. Support costs have been apportioned to charitable ath'vities. The analysis of support cost5 15 shown in note 8. (g) Charitsble activities Costs of charilable activities comprise all costs irpJJrred in the pursuit of the charitable objects of the charity. These costs, ¥there not thotly attributable, a￿ apportioned between the categories of charitable expenditu￿ in addition to Ihe direct costs. The total costs of each category of tharilable expenditure include an apportionmcnl of support costs as sh¢)wn in not8 6. Shootmg Slar Cancer Support A¢counts 31 st March 2024 Note on the accounts 1 Accounting Policies - continued (h} Fund accountffing Unrestricted funds can be used in accofdance wilh the charitable objectives at the discretion of the trustees Restricted fund5 can only be used for particular rèstrfcled Purposes wtlhin the objects of the charity Restriclions arise when speofied by Ihe donor or when funds are raised for particular restricted purposes. (l) Financial Instruments The charity only has financial asscls and f*nancial liabilities that qualify as basie financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured at their settlement valu8. Debtors Debtors ar& amounts owed to the charity. They are measured on the basis of their recoverable amount. Cash and cash équlvalents Cash at bank and in hand Is held to moet the day lo day running costs of the charity as they fall due, Cash equivalenis are short lem, highly liquld invesiments. usually in notice inleresl bearing savings accounts. Credltors Creditors are amounts owod by the charity. They are measured 81 Ihe amount that the charity expects lo have to pay lo settle the debt. Amounls which are owed in fflore than a year are shown as long lenn creditors. 2. Related party transactions The Shooting Star Cancer Support have made grants to the Beisi Cadwaladr University LHB for equipment to be used in the specialist cancer treatment facility. The cost of the project for the year was £61,130. (2023 £77.927). 3. Income from donations and legacies Restrictod Incom• funds Total 31.3.24 Total 31.3.23 Unrèstricted funds Donations Legacies 56.274 6,000 5,416 67,690 56,274 6,000 5,416 67,690 47,985 12,500 3,641 64,126 4. Role of volunteers ..￿4 all charibes. the Charity is reliant on volunteers for our snioolh running. A number of volunteers actively support thn etr)arily Ifom time to time. In aGcordance with the SORP, due to the absence of any reliable measuremenl basis, the contribution of these volunteers is not recognised In the accounts. 10 Shwkn'ng Star Carbcer Support Ac¢ount5 31 $1 fv1arch 2024 S. Gross investment income Rèstyfi¢l? In¢om¢ fund$ Urtr•striGted funds 31.3.24 31.3.23 Short terni investm￿1$, deposits & cash on depO￿t 17,699 17.699 6.857 17,699 17.699 6.857 6. Other Incoming rescouces Restrict•d Income funds Total 31.3.24 Total 31.3.23 Vnr•*irl¢ted fund# HSBC Auto Transfer Refund HSBC Auto Transfer Refund Inlere5t HSBC CThxpen5ation 50 7. Analysis of charitable actlvity Grant funded actlvlty Support costs Total 31.3.24 Total 31.3.23 Grants lor NHS Capital expendilure Patienl education and welfare 61.131 8,313 1,467 69,444 1,467 83,839 1,043 61,131 9,780 70,911 84,882 8. Analysis of grants The CP￿rity dws not make grants to individuals. All grants are made to the Betsi Cadwaladr University Health Board lo provide for the care of NHS patients in furthcrance of our charilable aims. The total cost of making grants. indudiThJ Support costs, is disclosed on the face of the Statement of Financial Activities and the actual funds spent on eath category OT tharitable activity. is di5dosed in note 7. 11 Shoots'ng Star Cancer Support Accounts 31 sl March 2024 9. Allocation of support costs Support and overhead C3)Sts are allocated lo charitsble activitse5. Governance ¢osts are those support costs which relale10 the strateglc and day io clay managemeni oi a charily. Charitable aclivltios Totsl 31.3.24 Toial 31.3.23 Governance Independent examination Ind exam - prior year under accrued Finan￿ and administration 1.639 1,639 1,650 4,000 4,000 4.0 Total governanc• Other costs 5,639 4,141 5,639 4,141 5,710 1.245 9.780 9,780 6,955 Restricted Income funds Total Fund5 31.3.24 Tolal Funds 31.3.23 Unrostricted funds Charitable activilies 9.780 9,780 6.955 9,780 9,780 6.955 10. Trustees. remuneration, benefits and expenses The charity make$ an honorarium payment of £3,OCK) per annum io the Ireasuror Mr E M Williams lor cosls incurred in connection with the financial activities of the tharity. No other payments have been fflade to the lo the iruslees lor the year (2023.. £3,1￿)). 11. Independent examlnation l Auditors remuneration The Independent examinerfs remuneration of £1.639 (2023.. £1,650) respectively laled solèly lo the examination of the slalulory annual report and attounls. 12. Analysis of current debtors Total 31 March 2024 Toial 31 March 2023 Debtors under 1 year Deblors Accrued income 1,739 7,143 3.412 8.882 4,061 12 Shcoting Star Cancer Support Account5 31st March 2024 13. Analysis of cash and cash equivalents Total 31 March Total 31 March ?n? Cash in hand Nobce deposits <18ss than 3 months) Notice deposits (more than 3 months) 141,380 221,854 291,238 136,164 167,450 341,094 654,472 644.708 The notice deposlts a￿ sums held on interest bearing deposit vrith the following banks., - United Trust Bank: 100 day notice accounl arKI 40 day notice a¢¢ounl - Redwood Bank.. 95 day not1￿ account - Melton Buildiro Society.. go day nots'￿ account - Sha￿rOOk Bank.. 60 days nob'ce - Monmouthshire Building S¢￿ety- 90 days notice - Hampshire Trust Bank.. 1 year borKJ - Maturity 51h December 2024 - Cambridge & Counties.. 2 year bond - Maturity 3rd January 2026 The lunds ihal are held vdthin nollce accounts are classified as cash and cash equivalents. No ￿sh or cash equivalenis or cuffenl asset investmonts were held in non-cash investments or outside of the UK. 14. Analysis of Ilabilities Total 31 March 2024 Tolal 31 Marth 2023 Credltors under 1 year Creditors Ac¢yuals 91 1.650 34 1,650 Total creditors 1,741 1,684 15. Analysis of funds Balance 1 Aprll 2023 Balance Expendlture 31 March 2024 Income Unrestrlcted Funds G8r4eral Fu¢)ds 647,085 85.439 (70,911) 661,613 647,085 85,439 170,9111 661.613 13