2024-03-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

The UK Oncology Nursing Society

Trustees’ Report (continued)

Year Ended 31 March 2024

The trustees have pleasure in presenting their report and the unaudited financial statements of the charitable company for the year ended 31 March 2024.

Status

The charitable company is limited by guarantee, having no share capital. Under the provisions of Section 60 of the Companies Act 2006, the company is entitled to omit the word "Limited" from its name. The governing document of the charitable company is its Memorandum and Articles of Association.

The charitable company is also known as UKONS.

Objects and Activities of the Charity

The objects of the charitable company are, for the public benefit:

To advance health and to relieve those in need by reason of ill-health, including without limitation people affected by cancer; and
To advance the education of the public in the subjects of health, medical and nursing care, including without limitation the causes, effects and treatments of cancer.

Aims of the charity

To promote excellence in the nursing care and management of all those directly and indirectly affected by cancer.
To encourage and facilitate the personal and professional development of nurses engaged in cancer care throughout the UK and overseas through education, research and policy.
To share information about research, learning and development opportunities with UKONS members.
To contribute to the development of cancer policy, clinical practice and service delivery nationally and internationally.
To foster alliances and develop UK and international networking opportunities.

Activities and achievements aligned to the charity’s aims for the year 202/24

Continuation of the Members Interest Groups: Living with and Beyond Cancer; Acute Oncology Services; Systemic Anti-cancer Treatments; Radiotherapy; Haemato-oncology; Lead Cancer Nurses; Research
A further Members Interest Group- ‘Young and Early Career Cancer Nurses’ was added in 2021 and fully established as an interest group with annual webinar activity and a Facebook and social media presence.
Continuation of our provision of the UKONS website (www.ukons.org), catering to the needs of members and the members interest groups.
Continued publication of fortnightly editions of UKONS ‘Breaking News’ bulletin, supporting practice development and career progression, which is sent to all members via e-mail. This includes cancer nurse job advertisements for UKONS members. These advertisements are provided free of charge to advertisers.
During 2023/24 Breaking News continued to be delivered jointly between UKONS and Macmillan Cancer Care due to an ongoing and developing partnership. This was underpinned by an MOU agreed and signed by both parties, renewed in 2022.
UKONS continues to hold the face-to-face annual conference since with increasing numbers of abstract submissions and attendance. The event focussed on a theme of ‘Integrating Cancer Care’. This provided the opportunity for cancer nurses to present orally, and through posters on education, innovation and research. This year, as with the previous nine, the

The UK Oncology Nursing Society

Trustees’ Report (continued)

Year Ended 31 March 2024

conference abstract booklet was made available to delegates. This is available in electronic format.
Work continued to produce a digital application of the UKONS Systemic Anti-cancer Therapy (SACT) Competency Passport together with our partner is Tefogo Ltd. This was launched in January 2024.
During 2023/24 UKONS continued to be a prominent member of the UK SACT Board (formally UK Chemotherapy Board) delivering guidelines across all four nations for the delivery of systemic anti-cancer therapies.
UKONS continued to be a central organisation in promoting the ACCEND (Aspirant Cancer Career and Education Development) programme. This career framework provides guidance and structure or all health care professionals wishing to develop a career in cancer care.
Continued to approve translations of the UKONS Acute Oncology Triage Tool as well as working to formalise and deliver electronic versions of the tool.
The AOS interest group designed and developed an eLearning course in partnership with E learning for Health NHS England. This was launched in 2024.
UKONS worked in partnership with the UK Acute Oncology Society and Macmillan to standardise AO education, training and assessment and advanced work on multi-professional AO competency passports. To be launched in June 2024
Work commenced and continued on a book on the impact of the COVID pandemic in cancer care across Europe in partnership with Springer Press.
Organised and presented education, training sessions and symposia at virtual and face-toface events for both UKONS and other organisations throughout the year, including the UK Oncology Forum and the Oncology Professional Care Conference, British Hematology Society. International Cancer Nursing Society and the European Oncology Nursing Society.
Further developed the activities of UKONS Champions, with Young and Early Career Cancer Nurse input into a wide range of programmes and events. The champions worked to establish a sub-group for both UKONS board alumni and Cancer Information Nurses.
Continued to work with a wide range of industry partners and develop further relationships, extending our numbers of partners to more than 20.
Collaborated with: NHS England, UK Oncology Forum; British Journal of Nursing; Cancer Nursing Practice, The European Oncology Nursing Society (EONS); International Society of Nurses in Cancer Care (ISNCC); and Oncology Professional Care
Representation at the UK Chemotherapy Board; various NHS Working Groups (including those on SACT Capacity and Workforce); Macmillan Cancer Support/HEE.
Provision of basic oncology education provided by O’Hallaran Consultancy, to all UKONS members.
Collaboration with Macmillan Cancer Support to provide Podcasting on topical issues available through podcasting platforms and accessible worldwide.

Organisational Structure

The Board has five executive officers: President, President Elect, Past President Secretary and Treasurer. It has an additional ten full Board members who are all Trustees. New Trustees receive induction into their role on the Board.

Assessment of going concern

The charity’s income is reliant on sponsorship from UKONS Partners. Income for 23/24 was reduced from the previous year but not significantly. It continues to be unpredictable for some partners and their budget constraints. The board maintain a cautious approach and these factors have been considered in budgeting resources for the next financial year.

The UK Oncology Nursing Society

Trustees’ Report (continued)

Year Ended 31 March 2024

Directors and Trustees

The directors and trustees who served the company during the year and up to the date of this report were as follows:

Karen Campbell (President) Mary Tanay (President Elect) Mark Foulkes (Past President) Lyndel Moore (Treasurer) Deborah Wightman (Secretary) Nalayini Kumaralingam Kay Bell Jo Bird Tracy Wilson Rosemary Roberts Naomi Clatworthy Ruth Hammond Constance Rowell Barry Quinn Linda Sherwood

Reserves

The Trustees plan to retain a modest level of reserves as a contingency fund against future demands on the charity’s resources.

Small Company Provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Signed on behalf of the directors

Dr Karen Campbell Director

Approved on ……31[st] August 2024

The UK Oncology Nursing Society Unaudited Financial Statements Year Ended 31 March 2024

Company Registration Number 06996552 Charity Registration Number 1136972

The UK Oncology Nursing Society

Financial Statements

Year Ended 31 March 2024

Contents	Contents		Page
Trustees' Report			1
			4
Statement of Financial Activities			5
Balance Sheet			6
Notes to the Financial Statements			7

The UK Oncology Nursing Society

Trustees

Year Ended 31 March 2024

The trustees have pleasure in presenting their report and the unaudited financial statements of the charitable company for the year ended 31 March 2024.

Status

The charitable company is also known as UKONS.

Objects and Activities of the Charity

The objects of the charitable company are, for the public benefit:

To advance health and to relieve those in need by reason of ill-health, including without limitation people affected by cancer; and
To advance the education of the public in the subjects of health, medical and nursing care, including without limitation the causes, effects and treatments of cancer.

Aims of the charity

To promote excellence in the nursing care and management of all those directly and indirectly affected by cancer.
To encourage and facilitate the personal and professional development of nurses engaged in cancer care throughout the UK and overseas through education, research and policy.
To share information about research, learning and development opportunities with UKONS members.
To contribute to the development of cancer policy, clinical practice and service delivery nationally and internationally.
To foster alliances and develop UK and international networking opportunities.

3/24

Continuation of the Members Interest Groups: Living with and Beyond Cancer; Acute Oncology Services; Systemic Anti-cancer Treatments; Radiotherapy; Haemato-oncology; Lead Cancer Nurses; Research
A further Members Interest Groupfully established as an interest group with annual webinar activity and a Facebook and social media presence.
Continuation of our provision of the UKONS website (www.ukons.org), catering to the needs of members and the members interest groups.
development and career progression, which is sent to all members via e-mail. This includes cancer nurse job advertisements for UKONS members. These advertisements are provided free of charge to advertisers.
During 2023/24 Breaking News continued to be delivered jointly between UKONS and Macmillan Cancer Care due to an ongoing and developing partnership. This was underpinned by an MOU agreed and signed by both parties, renewed in 2022.

UKONS continues to hold the face-to-face annual conference since with increasing numbers of

and through posters on

The UK Oncology Nursing Society

Trustees

Year Ended 31 March 2024

education, innovation and research. This year, as with the previous nine, the conference abstract booklet was made available to delegates. This is available in electronic format. Work continued to produce a digital application of the UKONS Systemic Anti-cancer Therapy (SACT) Competency Passport together with our partner is Tefogo Ltd. This was launched in January 2024.

During 2023/24 UKONS continued to be a prominent member of the UK SACT Board (formally UK Chemotherapy Board) delivering guidelines across all four nations for the delivery of systemic anticancer therapies.
UKONS continued to be a central organisation in promoting the ACCEND (Aspirant Cancer Career and Education Development) programme. This career framework provides guidance and structure or all health care professionals wishing to develop a career in cancer care.
Continued to approve translations of the UKONS Acute Oncology Triage Tool as well as working to formalise and deliver electronic versions of the tool.
The AOS interest group designed and developed an eLearning course in partnership with E learning for Health NHS England. This was launched in 2024.
UKONS worked in partnership with the UK Acute Oncology Society and Macmillan to standardise AO education, training and assessment and advanced work on multi-professional AO competency passports. To be launched in June 2024
Work commenced and continued on a book on the impact of the COVID pandemic in cancer care across Europe in partnership with Springer Press.
Organised and presented education, training sessions and symposia at virtual and face-to-face events for both UKONS and other organisations throughout the year, including the UK Oncology Forum and the Oncology Professional Care Conference, British Hematology Society. International Cancer Nursing Society and the European Oncology Nursing Society.
Further developed the activities of UKONS Champions, with Young and Early Career Cancer Nurse input into a wide range of programmes and events. The champions worked to establish a sub-group for both UKONS board alumni and Cancer Information Nurses.
Continued to work with a wide range of industry partners and develop further relationships, extending our numbers of partners to more than 20.
Collaborated with: NHS England, UK Oncology Forum; British Journal of Nursing; Cancer Nursing Practice, The European Oncology Nursing Society (EONS); International Society of Nurses in Cancer Care (ISNCC); and Oncology Professional Care
Representation at the UK Chemotherapy Board; various NHS Working Groups (including those on SACT Capacity and Workforce); Macmillan Cancer Support/HEE.
Held the European Cancer Nursing Day in Edinburgh 2023 in collaboration with EONS.
Collaboration with Macmillan Cancer Support to provide Podcasting on topical issues available through podcasting platforms and accessible worldwide.

Organisational Structure

Assessment of going concern

has increased from the previous year. Income continues to be unpredictable for some partners and their budget constraints. The board maintain a cautious approach and these factors have been considered in budgeting resources for the next financial year.

The UK Oncology Nursing Society

Trustees

Year Ended 31 March 2024

Directors and Trustees

The directors and trustees who served the company during the year and up to the date of this report were as follows:

Karen Campbell (President Elect) (from 17 November 2023) Mary Tanay Mark Foulkes (Past President) (to 16 November 2023) Lyndel Moore (Treasurer) Deborah Wightman (Trustee and Secretary) Nalayini Kumaralingam Kay Bell Jo Bird Tracy Wilson Rosemary Roberts Naomi Clatworthy Ruth Hammond Constance Rowell Verna Lavender (resigned 17 November 2023) Barry Gerard Quinn (appointed 18 November 2023) Linda Sherwood (appointed 18 November 2023) Lisa Barrott (resigned 17 November 2023) Libby Potter (resigned 31 January 2024)

Reserves

The Trustees plan to retain a modest level of reserves as a contingency fund against future demands on the

Small Company Provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Signed on behalf of the directors

Dr Karen Campbell Director

Approved on 30 November 2024

The UK Oncology Nursing Society

Report to the Trustees

Year Ended 31 March 2024

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

(and also its directors for the purposes of company law) you are responsible for the

Having satisfied myself that the accounts of the Company 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 charity’s accounts as carried out under sectio n 145 of the Charities Act 201 1 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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 part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across 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.

Martin Hobbs BSc ACA

Francis Clark LLP Chartered Accountants Sigma House Oak View Close Edginswell Park Torquay TQ2 7FF

Date: 2 December 2024

The UK Oncology Nursing Society

Statement of Financial Activities (incorporating an Income and Expenditure Account)

Year Ended 31 March 2024

Unrestricted Restricted Funds Funds £ £ Income from: Partnership income 147,042 - Board activity 19,235 - Donations 1,408 - Grants - 40,000 Other income 16,667 - Total 184,352 40,000 Expenditure on: BJN Awards 277 - CASCADE workshop 2,111 - Covid 19 and Cancer book 11,402 - Personalised Cancer Care Book 4,000 - Pocketbook of Cancer Care Nursing 8,333 - SACT passport project 56,205 2,230 - - EBN Health book - 2,917 Palliative care booklet - - EONS membership fee 875 - ISNCC membership fee 248 - Annual conference 33,122 5,000 Board meetings Travel and subsistence 7,784 - Other conferences 14,634 - Entertaining/other meetings 14,346 - MIGs 8,202 - Administrative support 26,760 - Secretarial services 15,000 - Legal and professional 660 - Stationery and admin 186 - Website and social media 7,043 - Accounting fees 10,320 - Insurance 985 - Irrecoverable VAT 10,997 - Grants BMS AOS 1,485 35,000 Purchases 10,734 - Total 245,709 45,147 Net income/(expenditure) (61,357) (5,147) Total funds brought forward 183,660 5,147 Total funds carried forward 122,303 -	Total 2024 £ 147,042 19,235 1,408 40,000 16,667 224,352 277 2,111 11,402 4,000 8,333 58,435 - 2,917 - 875 248 38,122 7,784 14,634 14,346 8,202 26,760 15,000 660 186 7,043 10,320 985 10,997 36,485 10,734 290,856 (66,504) 188,807 122,303	Total 2023 £ 80,833 14,691 4,100 - 1,025 100,649 - - - - - 20,000 31 28 2,450 893 244 22,500 8,970 11,084 11,055 7,629 15,760 330 2,601 17 7,013 5,475 848 6,931 15,000 10,230 149,089 (48,440) 237,247 188,807

All of the incoming resources of the charity for the comparative year are unrestricted. All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above. The result for the year for Companies Act purposes is equivalent to the net income / (expenditure).

The UK Oncology Nursing Society

Balance Sheet

31 March 2024

	Notes	2024	2023
		£	£
Current assets
Debtors	4	53,095	22,120
Cash at bank and in hand		151,808	252,811
		204,903	274,931
Liabilities
Creditors falling due within one year	5	(82,600)	(86,124)
Total assets less current liabilities		122,303	188,807
Unrestricted funds	6	122,303	183,660
Restricted funds	6	-	5,147
Total funds		122,303	188,807

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

(i) ensuring that the company keeps adequate accounting records which comply with section 386 of the Act, and
(ii) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395, and which otherwise comply with the requirements of the Act relating to financial statements, so far as is applicable to the company.

These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act.

These financial statements were approved and signed by the trustees and authorised for issue on 30 November 2024, and are signed on their behalf by:

Karen Campbell Director

Company Registration Number: 06996552

The UK Oncology Nursing Society

Notes to the Financial Statements

Year Ended 31 March 2024

1 Accounting Policies

Basis of accounting

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation of financial statements and assessment of going concern

The financial statements have been prepared under the historical cost convention and 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 Republic of Ireland (FRS 102) (effective 1 January 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The UK Oncology Nursing Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The functional and presentational currency of these financial statements is sterling.

a going concern.

b) Income

Income is recognised when the charity has entitlement to funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Capital grants receivable are credited to the SOFA as they become receivable and are treated as restricted funds. The depreciation on the assets to which the grants relate is charged against these funds.

c) Fund accounting

Unrestricted funds are funds available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds received which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

d) Expenditure

Expenditure is recognised once there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes irrecoverable VAT.

e) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The company holds the following financial instruments, all of which are considered to be basic:

Short term debtors and creditors
Cash and bank balances

The UK Oncology Nursing Society

Notes to the Financial Statements

Year Ended 31 March 2024

2 Related Party Transactions

During the year travel expenses of £11,919 were reimbursed to 13 trustees (2023: £12,164 to 15 trustees).

3 Company Limited by Guarantee

The company is limited by guarantee and has no share capital. In the event of a winding-up, the liability of the members is limited to £1 each. The Charity is incorporated in England and Wales. The address of its registered office is: Legalinx, 14-18 City Road, Cardiff, Wales, CF24 3DL.

4 Debtors

Trade debtors Prepayments and accrued income VAT	2024 £ 2023 £ 40,702 20,005 5,599 2,115 6,794 -
	53,095 22,120

5 Creditors: amounts falling due within one year

Accruals and deferred income VAT payable Other creditors	2024 £ 2023 £ 82,600 62,059 - 3,709 - 20,356
	82,600 86,124

6 Analysis of movement on funds

Total unrestricted funds Restricted funds: Gilead BMS AOS education grant EBN book grant	Balance at 1 April 2023 £ Incoming resources £ Resources expended £ Balance at 31 March 2024 £ 183,660 184,352 (245,709) 122,303 - 5,000 (5,000) - - 35,000 (35,000) - 2,230 - (2,230) - 2,917 - (2,917) -
	188,807 224,352 (290,856) 122,303

The Gilead grant represents funds to support healthcare professionals to attend the UKONS 2023 conference

The BMS AOS grant represents funds raised towards the development of acute oncology service telephone triage E-learning modules

The AOS education grant represents funds raised for the development of a digital friendly format for UKONS guidance for assessment of patients.

The UK Oncology Nursing Society

Notes to the Financial Statements

Year Ended 31 March 2024

The EBN book grant represents funds raised for the writing and publication of a reference book entitled

The restricted funds are all held as cash at bank and in hand.

Prior year analysis of movement on funds

Total unrestricted funds Restricted funds: AOS education grant EBN book grant	Balance at 1 April 2022 £ Incoming resources £ Resources expended £ Balance at 31 March 2023 £ 232,072 100,649 (149,061) 183,660 2,230 - - 2,230 2,945 - (28) 2,917
	237,247 100,649 (149,089) 188,807

The AOS education grant represents funds raised for the development of a digital friendly format for UKONS guidance for assessment of patients.

The EBN book grant represents funds raised for the writing and publication of a reference book entitled

The restricted funds are all held as cash at bank and in hand.

UK Oncology Nursing Society Corporation Tax Computation Year ended 31 March 2024

Tax reference: 456 98149 27182

UK Oncology Nursing Society

Year ended 31 March 2024

Corporation tax computation

A1 Corporation tax

Accounts analysis

B1 Profit and loss account reconciliation

Additional e-filing disclosures

C1 CT600 return values

UK Oncology Nursing Society 02 December 2024

Page 2

UK Oncology Nursing Society

Year ended 31 March 2024

A1	Corporation tax
		Tax
		£
Corporation tax payable		nil

UK Oncology Nursing Society 02 December 2024

Page 3

UK Oncology Nursing Society

Year ended 31 March 2024

B1 Profit and loss account reconciliation

Profit per accounts

nil

UK Oncology Nursing Society 02 December 2024

Page 4

UK Oncology Nursing Society

Year ended 31 March 2024

C1 CT600 return values *Profits before deductions and reliefs* Profits before other deductions and reliefs Profits chargeable to corporation tax *Tax calculation* Corporation tax Corporation tax chargeable *Calculation of tax outstanding or overpaid* Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments Self-assessment of tax payable	CT600 box 235 315 430 440 525 528	£ -
		nil
		- - -
		nil

UK Oncology Nursing Society 02 December 2024

Page 5

Company Tax Return CT600 (2024) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Northern Ireland (NI)

Put an ‘X’ in the appropriate boxes below
5 NI trading activity 6 SME 7 NI employer 8 Special circumstances

About this return

	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below
30		fromDD MM YYYY		35		to DD MM YYYY
		2 0 2 3 0 4 0 1			3		1	0	3	2	0	2	4
	Put an ‘X’ in the appropriate boxes below
40		A repayment is due for this return period
45		Claim or relief affecting an earlier	period
50		Making more than one return for this company now
55		This return contains estimated figures
60		Company part of a group that is not small
65		Notice of disclosable avoidance schemes
	Transfer pricing
70		Compensating adjustment claimed
75		Company qualifies for SME exemption

CT600(2024) Version 3

HMRC 04/24

Page 1

About this return – continued

Accounts and computations

80 I attach accounts and computations for the period to which this return relates
X
85 I attach accounts and computations for a different period 90 If you’re not attaching the accounts and computations, explain why Supplementary pages enclosed
95 Loans and arrangements to participators by close companies – form CT600A
100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches – form CT600B 105 Group and consortium – form CT600C 110 Insurance – form CT600D 115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E X
120 Tonnage tax – form CT600F
125 Northern Ireland – form CT600G

130 Cross-border royalties – form CT600H 135 Supplementary charge in respect of ring fence trades – form CT600I

140 Disclosure of Tax Avoidance Schemes – form CT600J
141 Restitution tax – form CT600K
142 Research and Development – form CT600L

143 Freeports and Investment Zones – form CT600M 144 Residential Property Developer Tax (RPDT) – form CT600N

Tax calculation – Turnover


145	Total turnover from trade	£					•	0	0
150	Banks, building societies, insurance	companies and		other financial		concerns
	– put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income

155	Trading profits				£		•	0	0

160	Trading losses brought forward set	against	trading	profits	£		•	0	0

165	Net trading profits –box 155 minus	box 160			£		•	0	0

170	Bank, building society or other interest, and profits				£		•	0	0
	from non-trading loan relationships

172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

CT600(2024) Version 3

Page 2

HMRC 04/24

Income – continued

175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted £ 0 0 • 180 Non-exempt dividends or distributions from non-UK resident companies £ 0 0 • 185 Income from which Income Tax has been deducted £ 0 0 • 190 Income from a property business £ 0 0 • 195 Non-trading gains on intangible fixed assets £ 0 0 • 200 Tonnage tax profits £ 0 0 • 205 Income not falling under any other heading £ 0 0 •	0	0
	0	0

Chargeable gains


210	Gross chargeable gains	£	•	0	0

215	Allowable losses including losses brought forward	£	•	0	0

220	Net chargeable gains_–_box 210 minus box 215	£	•	0	0

Profits before deductions and reliefs


225	Losses brought forward against certain investment income	£		•	0	0

230	Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments)	£		•	0	0
	brought forward set against non-trading profits
235	Profits before other deductions and reliefs – net sum of	£	0	•	0	0
	boxes 165 to 205 and 220 minus sum of boxes 225 and 230

Deductions and reliefs


240	Losses on unquoted shares	£	•	0	0

245	Management expenses	£	•	0	0

250	UK property business losses for this or previous	£	•	0	0
	accounting period
255	Capital allowances for the purposes of management	£	•	0	0
	of the business
260	Non-trade deficits for this accounting period from loan	£	•	0	0
	relationships and derivative contracts (financial instruments)

CT600(2024) Version 3

HMRC 04/24

Page 3

Deductions and Reliefs – continued

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0 0
	0	0

Tax calculation

326 Number of associated companies in this period
327 Number of associated companies in the first financial year
328 Number of associated companies in the second financial year
329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief

Enter how much profit has to be charged and at what rate

----- Start of picture text -----
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
----- End of picture text -----

CT600(2024) Version 3

HMRC 04/24

Page 4

Tax calculation – continued


Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425	430	£	0	•	0	0

Marginal relief	435	£		•

Corporation Tax chargeable– box 430 minus box 435	440	£	0	•	0	0

Reliefs and deductions in terms of tax


445	Community Investment Tax Relief	£	•

450	Double Taxation Relief	£	•
455	Put an ‘X’ in box 455 if box 450 includes an underlying rate relief claim
460	Put an ‘X’ in box 460 if box 450 includes an amount carried back from a later period
465	Advance Corporation Tax	£	•

470	Total reliefs and deduction in terms of tax	£	•
	– total of boxes 445, 450 and 465

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)


471	Coronavirus Job Retention Scheme (CJRS) received	£	•

472	CJRS entitlement	£	•

473	CJRS overpayment already assessed or voluntary disclosed	£	•

474	Other coronavirus overpayments	£	•

Energy levies


986	Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable	£		•	0	0

987	Electricity Generator Levy (EGL) exceptional generation receipts	£		•	0	0

Calculation of tax outstanding or overpaid

475	Net Corporation Tax liability – box 440 minus box 470	£	0	•	0	0

480	Tax payable on loans and arrangements to participators	£		•
485	Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A
490	Controlled Foreign Companies (CFC) tax payable	£		•

495	Bank levy payable	£		•

496	Bank surcharge payable	£		•

497	Residential Property Developer Tax (RPDT) payable	£		•

CT600(2024) Version 3

HMRC 04/24

Page 5

Calculation of tax outstanding or overpaid – continued

500 CFC tax, bank levy, bank surcharge and RPDT payable £ • –total of boxes 490, 495, 496 and 497 501 EOGPL payable £ • 502 EGL payable £ • 505 Supplementary charge (ring fence trades) payable £ • 510 Tax chargeable –total of boxes 475, 480, 500, 501, 502 and 505 £ • 515 Income Tax deducted from gross income included in profits £ • 520 Income Tax repayable to the company £ • 525 Self-assessment of tax payable before restitution tax £ • and coronavirus support scheme overpayments –box 510 minus box 515 526 Coronavirus support schemes overpayment now due £ • –total of boxes 471 and 474 minus boxes 472 and 473 527 Restitution tax £ • 528 Self-assessment of tax payable £ • –total of boxes 525, 526 and 527 0 0 0 0 0 0 0 0 0	£												•

Tax reconciliation


530	Research and Development credit	£	•

535	(Not currently used)	£	•

540	Creatives tax credit	£	•

545	Total of Research and Development credit	£	•
	and creative tax credit –total box 530 to 540
550	Land remediation tax credit	£	•

555	Life assurance company tax credit	£	•

560	Total land remediation and life assurance company tax credit	£	•
	–total box 550 and 555
565	Capital allowances first-year tax credit	£	•

570	Surplus Research and Development credits or	£	•
	creative tax credit payable –box 545 minus box 525
575	Land remediation or life assurance company tax credit payable –total of boxes 545 and 560 minus boxes 525 and 570	£	•

CT600(2024) Version 3

HMRC 04/24

Page 6

Tax reconciliation – continued

----- Start of picture text -----
580 Capital allowances first-year tax credit payable £ •
–
boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
–
box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
–
total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
----- End of picture text -----

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither

Indicators and information

620 Franked investment income/Exempt ABGH distributions £ • 0 0 625 Number of 51% group companies Put an ‘X’ in the relevant boxes, if in the period, the company:
630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations
631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations
635 is within a group payments arrangement for the period 640 has written down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts £ • 0 0 included as taxable income

CT600(2024) Version 3

HMRC 04/24

Page 7

Information about enhanced expenditure and tax reliefs

Research and Development (R&D) or creative enhanced expenditure and tax reliefs

	650	Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company	Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company
	655	Put an ‘X’ in box 655 if the claim is made by a large company
	656	Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted
	657	Put an ‘X’ in box 657 to confirm that an additional information form has been		submitted
	659	R&D expenditure qualifying for SME R&D relief	£		•	0	0

	660	R&D enhanced expenditure	£		•	0	0

	665	Creative qualifying expenditure and/or additional deduction	£		•	0	0

	670	R&D and creative enhanced expenditure	£		•	0	0
		total box 660 and box 665
	675	R&D enhanced expenditure of a SME on work	£		•	0	0
		subcontracted to it by a large company
	680	Vaccine research expenditure	£		•	0	0

Land remediation enhanced expenditure

	685	Enter the total enhanced expenditure	£		•	0	0

Information about capital allowances and balancing charges/disposal values Allowances and charges in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges
Annual investment allowance	690	£
Full expensing	688	£	689	£
Machinery and plant – super-deduction	691	£	692	£
Machinery and plant – special rate allowance	693	£	694	£
Machinery and plant – special rate pool	695	£	700	£
Machinery and plant – main pool	705	£	710	£
Structures and buildings	711	£
Business premises renovation	715	£	720	£
Other allowances and charges	725	£	730	£

CT600(2024) Version 3

Page 8

HMRC 04/24

Allowances and charges in the calculation of trading profits and losses – continued

	Capital allowances	Capital allowances	Disposal	Disposal
Electric charge-points	713	£	714	£
Enterprise zones	721	£	722	£
Zero emissions goods vehicles	723	£	724	£
Zero emissions	726	£	727	£
cars

Allowances and charges not included in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges	Balancing charges
Annual investment allowance	735	£
Structures and buildings	736	£
Full expensing	733	£	734	£
Business premises renovation	740	£	745	£
Machinery and plant – super-deduction	741	£	742	£
Machinery and plant – special rate allowance	743	£	744	£
Other allowances and charges	750	£	755	£
	Capital allowances		Disposal		value
Electric charge-points	737	£	738	£
Enterprise zones	746	£	747	£
Zero emissions goods vehicles	748	£	749	£
Zero emissions	751	£	752	£
cars

CT600(2024) Version 3

Page 9

HMRC 04/24

Qualifying expenditure


760	Machinery and plant on which first	£	•	0	0
	year allowance is claimed
765	Designated environmentally friendly	£	•	0	0
	machinery and plant
770	Machinery and plant on long-life	£	•	0	0
	assets and integral features
771	Structures and buildings	£	•	0	0

772	Machinery and plant	£	•	0	0
	– super-deduction
773	Machinery and plant	£	•	0	0
	– special rate allowance
775	Other machinery and plant	£	•	0	0

Losses, deficits and excess amounts Amount arising

	Amount	Amount	Maximum available	Maximum available
			as group relief
Losses of trades carried on wholly	780	£	785	£
or partly in the UK Losses of trades	790	£
carried on wholly
outside the UK
Non-trade deficits	795	£	800	£
on loan relationships
and derivative contracts
UK property business losses	805	£	810	£
Overseas property business losses	815	£
Losses from miscellaneous	820	£
transactions
Capital losses	825	£
Non-trading losses on intangible fixed assets	830	£	835	£

Excess amounts

	Amount	Amount	Maximum available	Maximum available
			as group relief
Non-trade capital allowances			840	£
Qualifying donations			845	£

Management expenses	850	£	855	£

CT600(2024) Version 3

Page 10

HMRC 04/24

Northern Ireland information

856	Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits	£												•	0	0
857	Amount of group relief claimed which relates to NI trading losses used against NI trading profits	£												•	0	0
858	Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits	£												•	0	0

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less.

Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return


865	Repayment of Corporation Tax	£	•

870	Repayment of Income Tax	£	•

875	Payable Research and Development tax credit	£	•

880	Payable Research and Development expenditure credit	£	•

885	Payable creative tax credit	£	•

890	Payable land remediation or life assurance company	£	•
	tax credit
895	Payable capital allowances first-year tax credit	£	•

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations

900	The following amount is to be surrendered	£	•
	Put an ‘X’ in the appropriate boxes below
	the joint Notice is attached	905
	or
	will follow	910

915	Please stop repayment of the following amount	£	•
	until we send you the Notice

CT600(2024) Version 3

HMRC 04/24

Page 11

Bank details (for a person to whom a repayment is to be made)

920 Name of bank or building society

925 Branch sort code

930 Account number

935 Name of account

940 Building society reference

Payments to a person other than the company

945 Complete the authority below if you want the repayment to be made to a person other than the company I, as (enter status – for example, company secretary, treasurer, liquidator or authorised agent)

950 of (enter company name)

955 authorise (enter name)

960 of address (enter address)

965 Nominee reference

to receive payment on company’s behalf

970 Name

Declaration

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975 Name DR K CAMPBELL

980 Date DD MM YYYY 985 Status Director

CT600(2024) Version 3

Page 12

HMRC 04/24

Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.

Non-exempt amounts should be entered on form CT600 in the appropriate boxes.

Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 2 2 4 3 5 2 2 2 4 3 5 2	Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 2 2 4 3 5 2 2 2 4 3 5 2	Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 2 2 4 3 5 2 2 2 4 3 5 2
	0	0

Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these supplementary pages

Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 2 9 0 8 5 6 2 9 0 8 5 6	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 2 9 0 8 5 6 2 9 0 8 5 6	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 2 9 0 8 5 6 2 9 0 8 5 6
	0	0

CT600E(2015) Version 3

Page 2

HMRC 04/15

Information required

Charity/CASC assets

Charity/CASC assets
Disposals in period	Held at the		end of the period
(total consideration received)	(use accounts figures)
Tangible fixed E130 £	E135	£
assets
UK investments E140 £	E145	£
(excluding
controlled companies)
Shares in, E150 £	E155	£
and loans to,
controlled companies
Overseas E160 £	E165	£
investments
Loans and non-trade debtors	E170	£

Other current assets	E175	£		2	0	4	9	0	3

Qualifying investments and loans	E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans	E185	£
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity	E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

CT600E(2015) Version 3

HMRC 04/15

Page 3


1	Company name	UK Oncology Nursing Society

2	Company registration number				0	6	9	9	6	5	5	2

3	Tax reference		9	8	1	4	9	2	7	1	8	2

4	Type of company											8

Trustees’ Report (continued)

Year Ended 31 March 2024

Status

Objects and Activities of the Charity

Aims of the charity

Activities and achievements aligned to the charity’s aims for the year 202/24

The UK Oncology Nursing Society

Year Ended 31 March 2024

Organisational Structure

Assessment of going concern

The UK Oncology Nursing Society

Year Ended 31 March 2024

Directors and Trustees

Reserves

Small Company Provisions

The UK Oncology Nursing Society

Financial Statements

Trustees

Year Ended 31 March 2024

Status

Objects and Activities of the Charity

Aims of the charity

3/24

The UK Oncology Nursing Society

Year Ended 31 March 2024

Organisational Structure

Assessment of going concern

The UK Oncology Nursing Society

Directors and Trustees

Reserves

Small Company Provisions

The UK Oncology Nursing Society

Report to the Trustees

Year Ended 31 March 2024

Responsibilities and basis of report

Martin Hobbs BSc ACA

The UK Oncology Nursing Society

The UK Oncology Nursing Society

Balance Sheet

31 March 2024

1 Accounting Policies

Basis of accounting

a) Basis of preparation of financial statements and assessment of going concern

b) Income

c) Fund accounting

d) Expenditure

e) Financial instruments

The UK Oncology Nursing Society

Notes to the Financial Statements

Year Ended 31 March 2024

2 Related Party Transactions

3 Company Limited by Guarantee

4 Debtors

5 Creditors: amounts falling due within one year

6 Analysis of movement on funds

The UK Oncology Nursing Society

Notes to the Financial Statements

Year Ended 31 March 2024

Prior year analysis of movement on funds

UK Oncology Nursing Society

Contents

Corporation tax computation

Accounts analysis

Additional e-filing disclosures

UK Oncology Nursing Society

UK Oncology Nursing Society

B1 Profit and loss account reconciliation

UK Oncology Nursing Society

Your Company Tax Return

Company information

Northern Ireland (NI)

About this return

Accounts and computations

Tax calculation – Turnover

Chargeable gains

Profits before deductions and reliefs

Deductions and reliefs

Tax calculation

Reliefs and deductions in terms of tax