Company registration number: 04906693 Charity registration number.. 1102413 Cancer Active IA company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025
Cancer Active Contents Reference and Administrative Details Trustee, Report 2to6 Independent Examiner'5 Report Statement of Financial Activities 8t09 Balance Sheet Iotoll Notes to the Financial statements 12to18
Cancer Active Reference and Administrative Details Directors and Trustees S M Thomas L Brooks Secretary S M Thomas Charity Reglstration Number 1102413 Company Registration Numbey 1)4906693 The charity is incorporated in England. Operations Address Apple Tree Cottage Hay Lane Fulmer SL3 6HJ Henge Barn Pury Hill Busines5 Park Alderton Road Towcester Northants NN12 7LS Thompson5 MK Ltd Henge Barn Pury Hill Business Park Alderton Road Towcester Northants NN12 7LS Registered office Address Independent Examiner HSBC 2Walton Road AYLESBURY Bucks HP217SS Bankers Page I
Cancer Active Trustees, Report The trustee, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025. Objectlves and acttvities Object5 ond aims The company is a charity and exists to provide information from all published scientific sources around the world so that people wanting to beat cancer can make more informed choices. The objettives of the charity are.. • The relief of sickness of persons suffering from cancer by the provision of support and information. The advancement of education of the public by funding for research into cancer and the dissemination of the useful results of such research and by providing information and advice. CANCERactive aim5 to provide information, notjust on orthodox medicine. The charity is not supported by any major corporations (such as pharmaceutital companies) and so has been unable to fund its own research, which is extremely costly. However, it successfully fulfills it5 Objectives by focusing on providing various types of information including the research of others from around the world. It also provides support to cancer patients. The charity does not provide advice or counselling as the Trustees feel that the resources of the charity are too limited and, furthermore, they feel this might break the 1939 Cancer Advertising Act. To date the charity has pioneered a free and unique magazine, icon Ilntegrated Cèncer and Oncology New51, which 15 available in over 400 hospitals, cancer clinics and libraries across Britain. The magazine is very well received by patients and hospital staff. Oncology professors from both sides of the Atlantic contribute. The charity has a large and informative web51te Iwww.canceractive.coml which provides extensive information on all types of cancer and cancer prevention. The website a150 provides up to date reports on research and clinical trials from around the world in its research centre 'Cancer Watch,. A Medical Board was set up in the year 2011/2 and this includes professors of oncology, integrative doctors and experts in the field of complementary therapv. Publicbenefit The Trustees have referred to the Charity Commission's general guidance on public benefit when reviewing the objectives and when planning future activities. The trustee confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Page 2
Cancer Active Trustees, Report Achievements and performance Turning 'Survival' into Transition, The Pandemic hit everybody in the pocket. It crippled small businesses and hurt individuals and families. The new Labour Government doesn't appear to be helping much, with actions against Winter Fuel allowance and plans for heightened taxes. It's hard to predict the future but we believe people with cancer will have even less money next year. The traditional cancer patient has been biased to the over 60 age group, but this has been getting younger over the past decade or two. The pandemic seems to have accelerated thi5. The Chief exec of Pfizer, Albert Bourla, talked about Turbo Cancer in his Oxford Univer51ty interview saying that Pfizer were buying companies to strengthen their cancer resource5, and that they felt a third of all families would see Turbo cancer. Yale Medicine then produced research showing cancer case5 were being seen in even younger people and that, for example, young women had added problems such as looking after young children. We are Seeing all this at CANCERactive too. More people with cancer, younger people with cancer, and more people struggling to make ends meet. When the Pandemic hit, we were safely positioned. We have very low running costs. It was however sad to see hospltals not wanting our flagship magazine (the idea of our late founder Catherine Woollams) because touching it might spread Covid 111 but Chris Woollams was persuaded to leave his comfort lone and turn into an interviewer. He built the CANCERartive Sunday Show and raised money for us by interviewing oncology Professors such as Robert Thomas and Karol Sikora, Doctors such as Thomas Lodi, people with cancer expertise such as Holistic Dentist Elmar Jung, Chinese Medicine expert George Cooper and Natural Progesterone expert Judy Evan5. He then interviewed a host of former patients who credit him with beating their cancer - covering Lung, Colorectal, Breast, Prostate and many more cancers. We levied a small charge, or people became community members. We survived. We are also helped by donor5 who have raised money from running the marathon and climbing mountains along with many regular supporters of CANCERactive. Page 3
Cancer Active Trustees, Report Financlal revlew The net outgoing resources for the period amounted to £17,793. At 31 March 2025 the charity had a fund Surplus of £89,022, consisting of general reserves and no restricted fund5. More than this we were interested in how we were seen by the public, so we went to see what Al says about CANCERattive. This from 8RAVE: "CANCERactive is a well-established UK-bosed patient infvrmotion charity that provides detoiled. referenced guidunce on complementary and integrative approaches to cancer care. Its article5frequently include multiple references to scientific studies, and it has been a pioneer in making evidence-ba58d con7plernentory Ct7ncer strategies accessible to the public. The organization wasfounded by a cancer survivor and ht75 built a reputationfor thorough research and clear communication. It 15 a credible, well-referenced patient education resource whereas. some h05Pltal websltes or institutional sources may present subjective or poorly referenced content, ond inconsistencies sourcing stondords across platform5 ure a vt71id concern- Policy on resekves The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed a55et51"the free reserves"I held by the charity should be between 3 to 6 months of the resources expended. At this level the Trustee5 believe that they would be able to continue the current activities of the charity in the event of a significant drop in funding. It would obviously be necessary to consider how funding would be replaced or activities changed. Plans for future perlods Aim5 andkey objective5forfuture periods It is our aim to help our patients as a friendly and trusted resource. We do that well because we understand them. Everyone working with CANCERactive has been touched by cancer - we are proud of this. We aim to build a strong global community, to bring them videos that help, videos they can trust, to back up the articles on the website that often come with 10 or more references. We maintain our strategy of helping people touched by cancer to increase their personal odds of survival, but we will be adding to the website with stronger social media content, videos and podcasts. We may also merge Chris, other Websites IHealth Watch and Rainbow Diet into CANCERactive, and we may even have an annual icon magazine. We're in transition, but we have lots of great ideas about what that means for Britain's number one Integrative and Complementary cancer charity. Page 4
Cancer Active Trustees, Report Trustees and offlcers The trustee5 and officer5 serving during the year and since the year-end were as follows: Trustee.. S M Thomas L Brooks Secretary: S M Thomas Structure, governance and management Organisotionalstructure The charity is constituted as a company limited by guarantee. Trustees are recruited by personal invitation and recommendation and are entirely voluntary receiving no remuneration. Financial instruments Finoncial risk management objectives andpolicies The Trustees have conducted their own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Significant external risks to funding have led to the development of a strategic plan, which will allow for diversification of funding and activities. Internal risk5 are minimised by having authorisation for all transactions and projects and having procedures in place for computer failure. Internal reviews ensure that a consistently high standard of information 15 given, and the social policies are fully compliant with current legislation. These procedures are periodically reviewed to ensure they still meet the needs of the charity. Page 5
Cancer Active Trustees. Report Statement of Trustee, Responsibilities The trustee (who are also the directors of Cancer Active for the purposes of company lawl are responsible for preparing the trustee, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulation5. Company law requires the trustee to prepare financial statements for each financial year. Under company law the trustee rnust not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resource5. including its income and expenditure, for that period. In preparing these financial statements, the trustee are required to.. Select suitable accounting policies and apply them consistently,. observe the methods and principles in thè Charities SORP,. make judgements and estimates that are reasonable and prudent,. State whether applicable UK Accotjnting Standard5 have been followed, subject to any material departures disclosed and explained in the financial st3tement5,' and prepare the financial statements on the going concern basis unless it 15 inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping adequate accounting record5 that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularitie5. The an ual report was approved by the trustee of the charity on and signed on its behalf bv: L Broo Trus Page 6
Cancer Active Independent Examiner's Report to the trustees of Cancer Active {"the Company"} I report to the charity trustee on my examination of the accounts of the Company for the year ended 31, March 2025. Responsibilities and basls of report As the charity's trustee of the Company land also Its director5 for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 I'the 2006 Act'l. Having satisfied myself that the accounts of Cancer Active are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charit¢5 accounts as carried out undèr section 145 of the uharities Ar.t 2011 I'the 2011 Act'l. In carryillg out my examination I have followed the Direction5 given by the Charity Commission under section 14515llbl of the 2011 Act. Independent èJ(amlnerfs statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. l. accounting records were not kept in respect of Cancer Active as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as Pdrt of an independent examination- or 4. the accounts have not been prepa red in accorda nce with the methods and principle5 of the Statement of flecommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 10211. I have no concerns and have come acr055 no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr ex Beattie MAAT FCA Thompsons MK Ltd Henge Barn, Pury Hill Business Park Alderton Road Towcester Northants NN12 7LS Date.. Page 7
Cancer Active Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses} Unrestricted funds Restricted funds Total 2025 Note Income and Endowmentsfrom: Donations 79,794 1,716 1,500 79,794 1,716 1.500 Other trading activities Investment income Total income 83,010 83,010 EJ(penditure on: Raising funds Charitable activities 127,6431 173,1601 127,6431 (73,1601 Total expenditure 1100,8031 1100,8031 Net income 117,7931 117,7931 Net movement in funds 117,7931 117,7931 Reconciliatlon of funds Total funds brought forward 106,815 106,815 Total funds carried forward 89,022 89,022 The notes on pages 12 to 18 form an integral part of these financial statements. Page 8
Cancer Active Statement of Financial Activities for the Year Ended 31 March 2025 {Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Comparative data fortheyear Ended 31 March 2024 Unrestricted funds Restricted funds Total 2024 Note Income and Endowments from: Donations other trading activities 122,748 1,963 122,748 1,963 1,330 126,041 1,330 126,041 Investment income Total income Expenditure on: Raising funds Charitable activities {13.7531 161,0591 113,7531 161,0591 174,8121 174,8121 Total expenditure Net income 51,229 51,229 Net movement in fund5 Reconciliation of funds Total funds brought forward Total fund5 carried forward 51,229 51,229 55,586 55,586 106,815 106,815 All of the charity's activities derive from continuing operations during the above two periods. The breakdown of funds is shown in note 9. The note5 on pages 12 to 18 form an integral part of these financial statements. Page 9
Cancer Active (Registration number: 04906693) Balance Sheet as at 31 March 2025 2025 2024 Note Flxed assets Tangible assets 1,277 810 Current assets Stocks Debtors Cash at bank and in hand 7,500 1,518 98,349 1,397 81,341 90,738 107,367 Credltors: Amounts fallin8 due within one year Net current assets Net assets 106 Funds ofthe charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted fund5 106815 Total funds 02 For the financial year ending 31 March 2025, the cha rity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companie5. Directors, responsibilities- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with sertion 476,. and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The notes on pages 12 to 18 form an integral part of these financial statements. Page 10
Cancer Active (Registration number: 04906693) Balance Sheet as at 31 March 2025 These financial statements have been prepared in accordance with the special provisions relating to companie5 subject to the small companie5 regime within Part 15 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and signed on its behalf on.. Date L Brog Trustee The notes on pages 12 to 18 *orm an integral part of these financial statements. Page 11
Cancer Active Notes to the Financial Statements for the Year Ended 31 March 2025 I Charity status The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustee is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation. CANCERactive was incorporated on 22 September 2003 as a company limited by guarantee and registered as a charity on l March 2004. The company was created under a Memorandum of A5SOClation, which established the objects and power5 of the Charitable Company and 15 governed under its Articles of Association. Under those Articles the Board of Trustees are elected at the AGM to serve a period of 3 years, subject to ratification at each AGM. The address of its registered office is.. Henge Barn Pury Hill Business Park Alderton Road Towcester NN12 7LS The principal place of business is.. Apple Tree Cottage Hay Lane Fulmer SL3 6HJ 2 Accounting policies Summary of signlficant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policie5 have been consistently applied to all the year5 presented, unless otherwise stated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repu blic of Ireland IFRS 10211 (issued in October 20191 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of preparation Cancer Active meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recogni5ed at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charitV'5 ability to continue as a going concern nor any significant area5 of uncertainty that affect the carrying value of assets held by the charity. Page 12
Cancer Active Notes to the Financial Statements for the Year Ended 31 March 2025 Income and endowments All income is recognised once the charity has entitlement to the income, it 15 probable that the income wi1 be received and the amount of the income receivable can be measured reliably. Donations and legacies Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recogni5ed until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these condition5 will be fulfilled in the reporting period. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar CDStS to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis con515tent with the use of resources, Wlth central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Roislngfvnd5 These are costs incurred in attracting voluntary income, the management of investment5 and those incurred in trading activities that raise funds. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property Costs by floor areas, or per capita, staff Costs by the time spent and other costs by their usage. Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustee's meetings and reimbursed expenses. Taxation The charity is considered to pa55 the tests Set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity 15 Potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Ind ividual fixed assets costing £100.00 or more are initially recorded at cost, le55 any subsequent accumulated depreciation and subsequent accumulated impairment losses. Page 13
Cancer Active Notes to the Financial Statements for the Year Ended 31 March 2025 Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call dep051ts. and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to ar> insignificant risk of change in value. Trade creditor5 Trade creditors are obligation5 to pay for good5 or services that have been acquired in the ordinary course of business from suppliers. Account5 payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlernent for at least twelve months after the reporting date. they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund strurture Unrestricted income funds are general funds that are available for use at the trustee discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for Specific purposes, the use of which is restricted to that area or purpose. Financial instruments Classifi¢otion Financial assets and financial liabilitie5 are recognised when the charity becomes a party to the contractual provi5ion5 of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Page 14
Cancer Active Notes to the Financial Statements for the Year Ended 31 March 2025 Recognition andmeusurement All financial assets and liabilities are initially measured at transaction price (including transaction cost51, except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value Iwhich is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitLttes a financing transaction, the financial a55et or financial liability 15 measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either t9 Settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual right5 to the cash flow5 from the financial asset expire or are settled, bl the charity transfer5 to another party substantially all of the risks and rewards of ownership of the financial asset, or cl the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another partv. Financial liabilities are derecognised only when the obligation specified in the contract is dischar8ed, cancelled or expires. 3 Income from other trading activities Unrestrirted funds General Total funds Total 2024 Trading income: Magazine and book 5ale5 Sunday shows 836 836 743 880 880 4 Expenditure on raisin8 funds al Costs of generating donation5 and legacies Unrestricted funds General Total funds Website Fund raising events 10,206 1,615 10,206 1,615 Total for 2025 Total for 2024 Page 15
Cancer Active Notes to the Financial Statements for the Year Ended 31 March 2025 b} Costs of trading artlvities Unrestricted funds General Restricted funds Total funds Note Magazine and book production 15,822 15,822 Total for 2025 Total lor 2024 5 Expenditure on charitable actlvities Unre5trlcted funds General Total 2025 Total 2024 Independent examiner fees Consultancy Depreciation Other governance costs Administration 1,200 16,200 1,238 19,632 1,200 16,200 1,238 19,632 1,200 16,657 270 17,629 7a Page 16
Cancer Active Notes to the Financial Statements for the Year Ended 31 March 2025 6 Tangible fixed assets Furniture and equipment Total Cost At l April 2024 At 31 March 2025 6,475 6,475 Depreciation At l April 2024 Charge for the year 3,960 3,960 At 31 March 2025 5,198 5,198 Net bookvalue At31 March 2025 At 31 March 2024 7 Debtors 2025 2024 Prepayment5 VAT refundable 549 517 848 I,ooi 8 Creditors: amounts falling due within one year 2025 2024 Trade creditors Accruals 1,793 1,200 162 1,200 Page 17
Cancer Active Notes to the Financial Statements for the Year Ended 31 March 2025 9 Fund5 Balance at I Aprll 2024 Incoming resources Resources expended Balance at 31 March 2025 Unrestrbrted funds General 106,815 83,010 1100,8031 89,022 Restricted funds 03 Total funds 106 815 Balance at I April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestrirted funds General 55,586 126.041 174,8121 106,815 Re5trlcted funds Total funds Page 18