Charity Registration No. 1146902
SHINE CANCER SUPPORT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY
SHINE CANCER SUPPORT
CONTENTS
| Page | |
|---|---|
| Charity information | 1 |
| Trustees' report | 2 - 12 |
| Independent examiner's report | 13 |
| Statement of financial activities | 14 |
| Statement of financial position | 15 |
| Statement of cash flows | 16 |
| Notes to the financial statements | 17 - 30 |
SHINE CANCER SUPPORT
CHARITY INFORMATION
Trustees C Riley R J Cranefield R Salter L Purandare J Talman F A Woodcock Charity number 1146902 Independent examiner TC Group Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY
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SHINE CANCER SUPPORT
TRUSTEES' REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2025
The trustees present their annual report and financial statements for the period ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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).
The period covered by these financial statements is 1 October 2024 to 31 December 2025. This totals 15 months and is to allow us to adjust our future reporting dates to align with the calendar year. This will make activity reporting and grant reconciliation more clear for future years. For this period, comparatives will not be entirely compatible due to the additional 3 months included in the reports. We have the authority to make this change following guidance from the Charity Commission.
Objectives and activities
To summarise the purposes of Shine Cancer Support as set out in our governing document, our ‘Charitable Objects’ are:
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To promote physical and mental health by providing a support network for adults and their families who have been diagnosed with or in the past have suffered from cancer, through the provision of services including information, open meetings, social events, and a website.
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To advance the education of the public in the subject of cancer and other cancer related subjects such as but not limited to cancer prevention and cancer diagnoses.
The board of Trustees have been provided with guidance issued by the Charity Commission on public benefit. This report summarises the main activities in relation to those purposes above for the public benefit, summarises the primary achievements of Shine Cancer Support, and demonstrates the difference that our work has made to its beneficiaries and the wider public between 1 October 2024 and 31 December 2025.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
Every aspect of life can be affected by a cancer diagnosis, including work, fertility, finances, insurance, sex, dating, and mental health. Younger adults often face these challenges while managing careers, caring responsibilities, relationships, and plans for the future, yet most cancer support remains designed with older people in mind, or stops at age 24. This means that an increasing cohort of adults in their 20s, 30s and 40s are not getting the support or information they need to live well after a life-changing diagnosis.
At the same time, more and more research in the last two years has shown that rates of ‘early onset cancer’ (cancer in those under 50) is increasing. This means that there are increasing numbers of younger adults who need tailored support but struggle to find it (see for example, Ledford 2024; Bray 2024; and Shelton et al 2024). Many tell us that they are the youngest person in the waiting room, or that friends and colleagues ‘don’t get it’, compounding feelings of isolation and fear. Shine exists to close this gap. We were the first charity in the UK to focus specifically on supporting young adults in their 20s, 30s, and 40s with cancer. We work alongside those with lived experience to create resources, programmes, and events that address their realities and help them feel less alone, more informed, and better equipped to face whatever challenges that cancer brings.
Vision
We want every adult in their 20s, 30s and 40s diagnosed with cancer to know they’re not alone, and to have the support, knowledge, and confidence to navigate whatever cancer throws their way.
Mission
There’s never a good time for a cancer diagnosis, but in your 20s, 30s or 40s there are particular challenges to navigate, like work, dating, finances and more. At Shine Cancer Support, we’ve been there and we get it. We’re here to help you deal with everything that your diagnosis brings, before, during and after treatment, and to welcome you into our community.
2024 - 2025 Impact
Main activities
Between 1 October 2024 and 31 December 2025, Shine continued to deliver a wide range of support activities for young adults with cancer across the UK. We focused on strengthening and expanding our programmes and events, further developing our volunteer-led networks, and continuing to refine the ways we measure and understand impact. We provided a mix of in-person and online offerings, recognising that both are needed to reach people across the country and to ensure the accessibility of events and programmes.
1. Online programmes
During the 2024-2025 period, we delivered our core online programmes: the Break Out programme for younger adults coming to the end of treatment or in remission, the Shine Circles programme for younger adults with incurable cancer, the Plus Ones Circle programme for the partners of younger adults with incurable cancer, and the Reset programme for adults aged 20 to 28.
These structured, six-week programmes provide facilitated, supportive spaces for participants to explore the impact of cancer on their lives, connect with others in similar situations, and consider new ways of supporting their emotional wellbeing. Each of the programme sessions ran for two hours over six weeks and were led by two trained facilitators; at least one facilitator in every pair had their own experience of cancer. The weekly sessions centre on topics like living with uncertainty, relationships, and processing emotions, and provide participants with a range of tools that they might find useful for coping with their experience.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
In total, Shine delivered 15 online programmes to 157 young adults over the reporting period:
| Programme | Number of cohorts | Number ofparticipants |
|---|---|---|
| Break Out- aimed at adults aged 20-49 in treatment or in remission from cancer. |
5 |
55 |
| Circles- aimed at younger adults with incurable cancer |
5 |
51 |
| Plus Ones- for the partners of those with an incurable diagnosis |
3 |
31 |
| Reset- for those aged 20-28 | 2 | 20 |
| Total | 15 | 157 |
Upon completing the programme, one Break Out participant wrote:
Signing up for the Break Out programme was one of the only good things to come out of my cancer journey. I was nervous about joining [...] but as soon as I joined that went away. The programme allowed me to say as little or as much as I wanted about each week’s topic and there was completely no judgement within the group.
One participant, who was part of a Circles group, wrote:
We really learned to empathise and listen to others, and it always felt like a safe space to share, even some of those more dark or personal thoughts that you might not want to share with family and friends. I really appreciated the format and themes of the sessions, and found the topics so relatable [...] It was so incredible to meet young people with incurable cancer who really get it.
We began to use a wellbeing valuation tool and the Short Warwick-Edinburgh Mental Wellbeing Scale (SWEMWBS) as a new framework for analysing our impact at the end of 2024. As a result, we have been able to gain an increasing amount of data on the impact of our online programmes and in-person events. This approach to social impact measurement evaluates change in individuals’ self-reported well-being and calculates the monetary equivalent of these impacts. We use SWEMWBS before and after key activities to understand how participants’ wellbeing changes over time, and to see whether the changes we observe are likely to be meaningful. Research suggests that a change of 3 points or more on the SWEMWBS represents a 'meaningful change' at an individual level.
Using this methodology, we found that our programmes bring about significant improvements in participant wellbeing. Using the SWEMWEBS framework, we found that across all programmes, each participant experienced an average change from baseline of 3.2, and an average wellbeing improvement equivalent to approximately £3,023.93 in social value, with wellbeing scores increasing by an average of 12.8%.
Participants on all programmes consistently identified peer connection as the most valuable element of the programme; this was cited by 74% of respondents as the best part of their experience. As of October 2025, we began to analyse participants’ responses to the UCLA Loneliness Scale, and found that, before programmes began in October, 62% of respondents often felt isolated from others. This number decreased to 36% after the programmes.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
2. Shine Networks and Meet Ups
From October 2024 to the end of 2025, local Shine Networks facilitated 27 online meet-ups with a total of 189 attendees, and 170 in-person meet-ups with a total of 1,122 attendees across the UK.
The total number of online meet ups was reduced in 2025, as the online ‘Meet Ups for All’ were moved from a monthly to quarterly basis, as a result of decreased demand. Responding to this change, we began to focus these events on specific topics, an approach has yielded higher rates of attendance.
| Year | Type of meet up | **Number of events ** | Total number attending |
|---|---|---|---|
| Oct - Dec 2024 | Online | 6 | 38 |
| Oct - Dec 2024 | In-person | 21 | 74 |
| Jan - Dec 2025 | Online | 21 | 151 |
| Jan - Dec 2025 | In-person | 149 | 1048 |
In-person Network meet-up attendees reported many positive responses to meet-ups. One recent attendee to a Manchester meet-up wrote:
Honestly, Shine has been life changing. I’ve met so many great people and already made a good few friends. I’ve travelled to Manchester to experience their amazing in-person meet-ups and I feel like a new person after only a few months!
Our in-person Network Leader Training Weekend, held in November 2025 allowed us to provide training and support to our volunteer Network leaders, who are scattered around the country. As a result of attending, participants reported feeling better supported and more equipped to lead their groups, and noted that they appreciated the combination of practical training, space for reflection, and time to connect with peers. One participant wrote:
I love the Network Leaders training weekend because it fills my cup, gives me energy to keep going. It also reminds me that I'm part of something bigger and amazing. And I like being a small part of something amazing.
In our 2025 Volunteer Survey, Network Leaders rated their satisfaction with their role with an average score of 8.8/10. In the same survey, respondents had an average of 9.3/10 when asked ‘how supported they felt as a Shine volunteer’.
3. Shine Shake Ups
We continued running our full-day in-person Shine Shake Up events, which launched in March 2024. These events bring together young adults with cancer for a day of workshops, peer connection, and support. We also introduced Shake Up Max, a residential weekend version of the Shake Up format, which saw strong interest and positive feedback. The success of these events demonstrates the ongoing need for intensive, in-person support opportunities.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
From October 2024 through December 2025, 87 people attended a full-day Shake Up and gave the events an average rating of 4.7 stars out of 5.
Feedback included:
I felt so welcome and comfortable during the [Shake Up], even if I was nervous at first. It was a huge step for me to do this after so many years and I am already looking forward to the monthly socials and getting to know people more. I feel optimistic and less alone! Thank you for all you do. On a beautiful sunny day why would you want to sit inside all day with other cancer folks you've never met before, chatting about life with cancer? Well I'll be honest, immediately before this type of thing I didn't want to go! But good grief, it's good for me when I do! I laughed so much today and met fantastic people. Early onset cancer….can be really isolating, and being with a gang of others who get it, even though you've all had such different experiences or treatment, is amazing.
4. Social media
As of December 2025, Shine’s Facebook groups had 4,904 members. After conducting a focus group and a survey with a sample of Shine’s Facebook members, we made some improvements to the pages, making it easier for members to find the specific support they need.
Many participants described the group as a "comforting resource" that provided reassurance and a sense of normalcy during an abnormal time. The shared experiences and supportive comments helped members feel validated in their emotional responses to cancer.
Our social media presence has continued to grow, and by the end of 2025, we had 5,900 likes on Facebook and 6,249 followers on Instagram. At the start of 2026 we also began sharing more content on LinkedIn and will be measuring impact on this platform in the upcoming year.
5. Other resources
From October 2024 to December 2025, Shine produced 18 new podcasts on topics including sleep, family dynamics, palliative care, and anxiety. In 2025 alone, these podcasts were downloaded 5,817 times. Our Not Your Grandma’s Cancer Show series continues to be an important way of reaching younger adults with cancer, offering accessible, on-demand support and information, allowing people to engage with Shine content privately and at their own pace. Most episodes feature conversations with Shine community members, as well as experts from across the cancer and health space.
Reviews for Not Your Grandma’s Cancer Show have been overwhelmingly positive, with one listener writing:
This podcast is at once both highly engaging and a wonderful, deep well of resources to support cancer patients in the 18-50 age bracket, providing them with extremely insightful experience and tips and advice, and above all the emotional comfort of knowing they are not alone in facing this awful disease. Truly wonderful stuff.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
Shine offers a range of booklets aimed at different groups within our service users demographics. This includes booklets on incurable cancer, being newly diagnosed with cancer, supporting yourself as a ‘plus one’ and living with chronic cancer. These booklets are a useful way for healthcare professionals to introduce Shine and our services to their patients, and across 2024 and 2025 we have continued to distribute our booklets and finalised a booklet on ‘cancer in your 20s’. We have also updated our Shine Services booklet to reflect all of our current offerings.
We launched a new website in February 2025, representing a significant milestone in our infrastructure development. The new site features improved navigation, enhanced accessibility features, better integration of our resources, and an upgraded donation function that makes it easier for supporters to contribute to our work. Early feedback on the new website has been positive, with users noting that programmes and resources are now easier to find. In total, the website received more than 237,000 hits to the main page across the reporting period.
We also have made progress on upgrading our use of Salesforce, our CRM system. While this project is ongoing, we now have improved functionality to use it for tracking fundraisers and donors, as well as ensuring that regular newsletters are sent to different stakeholders including donors/fundraisers, service users, and healthcare professionals. We are continuing to upgrade the system with the aim of using it more effectively to manage our programmes and programme participants.
6. Shine Connect
Our 2024 Shine Connect conference was held in-person on 12 October 2024 at Wallacespace Clerkenwell, with 120 attendees. On Sunday 13 October, we ran a number of online workshops.
In total, we offered 13 sessions on 12th October which covered:
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Fertility
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Managing anxiety
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Understanding clinical trials
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Getting moving after cancer
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Art therapy
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Returning to work
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Storytelling
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Relaxation for resilience
In addition, we had counsellors available for one-to-one sessions and therapy dogs available at lunch.
On the 13th of October, 2024, we ran four sessions, namely: Communicating with your partner, Finding your feet when returning to work, Managing menopause, and Understanding your changing identity after cancer.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
We received overwhelmingly positive feedback on the event. Respondents gave the event an average of 4.8* out of 5, with similar scores for the food and the venue.
Thank you SO much for holding this conference. I was so lonely before I found Shine, and for the first time I feel hopeful that there won't be "nothing" - I have an opportunity to connect with people like me, and that gives me hope xx
It was such a brilliant day. Thank you so much for organising it. I can’t wait for the next one!
Thank you for this event, I know a huge amount if work must go into organisation today. I thought sessions were really well facilitated, and I thought it was an incredibly welcoming and inclusive event.
After the 2024 conference, we established a Shine Connect Steering Committee to ensure that Shine Connect continues to meet the needs and interests of the Shine community.
Our 2025 Shine Connect conference sold out very quickly, with little promotion required. The conference, which ran on 11th October in Wallacespace Clerkenwell, had 130 attendees.
This conference brought together younger adults from all across the UK, providing a full day of support, connection, and opportunities to learn. The conference featured an introductory session, a keynote speaker section (featuring Dr. Kairbaan Hodivala-Dilke, the Deputy Institute Director at Barts Cancer Institute), therapy dogs, and one-to-one support offerings, in addition to offering attendees the chance to attend two workshops of their choice (of 12 options) during the afternoon.
Shine Connect attendees gave the event an average rating of 4.75 stars out of 5. A few responses from Shine Connect attendees after the event included:
I had an absolutely fantastic time at the conference, which was delivered perfectly. I’ve also made friends for life through Shine.
Thank you for organising such an enjoyable, positive event. I loved the venue, food and format for the day.
It exceeded every expectation and I can’t wait to attend next year!
We will be hosting the 2026 conference in a larger venue to accommodate more attendees. Because of the success of the 2025 Shine Connect Steering Committee, we have recruited a new group of 12 younger adults with cancer to be part of the 2026 Steering Committee, who have already started helping us to shape our upcoming Shine Connect.
7. Shine Camp
Shine Camp accommodated 104 participants in 2025 and ran from 25-28 July, 2025 in Dorset. This annual event brought together younger adults with cancer and their families, including partners, children, and pets, for a weekend of connection. We introduced facilitated group sessions to Shine Camp, meaning that the weekend now offers not only social connection but also a designated space for processing and sharing experiences in a more structured way. This addition was well-received by attendees.
Shine Camp received an average rating of 4.8/5 stars, and 100% of survey respondents said that they would like to return to Shine Camp the following year.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
After Shine Camp, feedback from attendees included:
Shine Camp is better than I can explain - everyone bonds quickly and is welcoming to everyone. There is a mix of time to chat about shared experiences and time to forget about it and being silly, lots of laughs and some cathartic tears, so I always leave feeling like my soul has been refreshed and full of so much love and hope.
It felt like a big leap of faith for us to attend the first time we did (as we'd not previously been involved in Shine) but now we genuinely plan our whole summer around it.
Shine Camp is more than just a place to stay for a few days; it's a community where you can truly be yourself. You'll get to meet new people from all different backgrounds and forge friendships that can last a lifetime. Shine staff and volunteers are there to help you, making sure you feel welcome.
8. Workshops for healthcare professionals (HCPs)
From October 2024 to December 2025, we continued to provide CPD-accredited training to healthcare professionals across the UK on the needs of younger adults with cancer. We delivered six workshops to 97 people across the country.
Of those attending, 69% reported that they felt “a lot” better able to support their patients as a result of attending. 100% reported that they would recommend the workshop to a colleague.
Feedback received included:
I wish I had known of your services and support sooner. I wasn't really aware of what you offered and how valuable this can be to younger adults with cancer. I wish I had known to ask all of the patients in their 20s, 30s and 40s about their relationships and fertility worries, what a shame this wasn't taught in my nurse training to focus more on some psychological support - however, I can start now!
In March 2025, we launched a new CPD-accredited Shine Champions programme, which provided training to 20 healthcare professionals across the country. This first cohort gained knowledge about the issues of younger adults with cancer, information on relevant research, and an understanding about how to better work with this community in a way that centres the needs of this patient population. Shine Champions met twice for full-day, inperson training sessions with the Shine team and other experts in the field, attended ‘lunch and learn’ sessions on important topics, and networked with others in similar job roles. Through the programme, Shine also directed Champions toward tools and resources for speaking with colleagues and other professionals about how they can best support younger adults with cancer. This programme will be full evaluated after it ends in February 2026, however, because of its success to-date, the size of our 2026 Shine Champions cohort has doubled. We’re looking forward to continuing to grow this programme in future years.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
9. Advocacy and involvement
From autumn 2024 through winter 2025, Shine’s influencing and advocacy activities have grown. We have not only taken part in more national and local campaigns and activities, but also conducted our own research into the current needs of younger adults with cancer. We were also recognised as an important part of the cancer support landscape in May 2025, when we received an invitation to Buckingham Palace for members of the ‘cancer support community’. In addition:
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We responded to the UK Government’s consultation on the creation of a new National Cancer Plan both in person and through the UK Government’s online portal.
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One of our Co-CEOs, Ceinwen Giles, began co-chairing NHS England’s Cancer Improvement Collaborative, an initiative supported by the National Cancer Team to encourage quality improvement programmes in various Cancer Alliances across the country.
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We collaborated with the South East London Cancer Alliance to develop an online module for GPs about the needs of young adults with cancer. This went live in October 2025.
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We joined the North Star Cancer Collective, a small group of cancer charities chaired by Young Lives vs. Cancer (a charity supporting those 0 to 24 with cancer). This is a group of cancer charities who are meeting with the aim of developing projects to improve the long-term mental health of young people with cancer.
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The Shine team also delivered training at range of events including: the Oral Cancer Symposium for East of England Cancer Alliance, attended a Bowel Cancer UK roundtable event, spoke at a Cancer52 parliamentary reception at the House of Lords, and participated in a Compassionate Care in Cancer conference, a Colorectal Oncology Training day at Guy’s Hospital, and a Bowel Cancer UK conference for clinical nurse specialists.
In addition, we have undertaken two important pieces of research which will be published in 2026. The Shine Cancer Experience Survey was run by Branding Science at the end of 2024 and into 2025. We have also been working with ZS, a consultancy company, to do a small piece of work on the financial impact of cancer. Five qualitative interviews were carried out and analysed by the ZS team. We have since collaborated to form a set of recommendations from this research. This report will be launched in April 2026 and, along with our other survey, will form the basis of future advocacy and influencing activities.
Financial review
At the end of the period the charity had unrestricted funds of £457,622 (2024: £409,019) and restricted funds of £179,565 (2024: £92,081). The charity's free reserves (unrestricted funds less long-term assets) are £323,921 (2024: £290,309).
Reserves policy
In the Trustees' view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future. At a time of growth within the charity, the accounts are monitored monthly by the Co-CEOs and discussed quarterly with the Trustees to allow analysis of unexpected events, risks and issues to be managed.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
Our policy is to maintain a level of reserves equal to 80% of 9 months budget (for 2025/26 this equals £374k) in order to provide stability across the organisation. This enables us to provide staff with security in their jobs, as well as ensuring that we are able to continue to provide a basic level of support to all of our service users in the event of a major financial downturn or event that impacts our income or ability to provide services as planned. (e.g. another pandemic).
At the end of this financial period (31/12/25) we hold £50k free reserves below the current target.
Plans for future periods
Demand for Shine services continues to grow and our strategic plans include expansion of our services and overall growth of the charity. The Trustees believe this approach will allow us to provide support and continuity to the growing community of young adults with cancer in an uncertain financial context.
Structure, governance and management
Shine Cancer Support was formed by Constitution, which was agreed on 23rd September 2009. The association was registered as a charity with the Charities Commission of England & Wales on 17th April 2012 with the three founding Trustees: Emma Willis, Ceinwen Giles, and Laura Purandare.
The Trustees oversee the charity and, by the end of this financial year, there were ten people employed by the charity. No Trustees are paid for carrying out their official duties.
Other professionals have been paid for providing specific services to the charity on an invoice basis that does not constitute employment. The Trustees make decisions regarding the running and management of the charity with day-to day management delegated to the two Co-CEOs who are supported by the staff and volunteers who carry out specific tasks and roles that do not involve major decision-making.
The trustees who served during the period and up to the date of signature of the financial statements were: C Riley
R J Cranefield
R Salter
L Purandare
J Talman
F A Woodcock
Recruitment and appointment of trustees
Recruitment and appointment of new Trustees is the responsibility of the existing Trustees.
The Trustees may appoint any person who is willing to act as Trustee subject to the requirements of the Charity Commission and the Constitution.
The Trustees have had due regard to the commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant. The Trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks. There were no serious incidents to report during the financial year.
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SHINE CANCER SUPPORT
TRUSTEES' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
The trustees' report was approved by the Board of Trustees.
.............................. C Riley Trustee 19.6.26 Date: .............................................
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SHINE CANCER SUPPORT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SHINE CANCER SUPPORT
I report to the trustees on my examination of the financial statements of Shine Cancer Support (the charity) for the period ended 31 December 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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 that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 financial statements to be reached.
I M Rodd BSc FCA FCCA TC Group Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY
Dated: .........................24 June 2026
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SHINE CANCER SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 DECEMBER 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 297,696 442,104 Charitable activities 4 6,542 - Other trading activities 5 4,982 - Investments 6 12,145 - Total income 321,365 442,104 Expenditure on: Raising funds 7 23,522 - Charitable activities 243,963 375,096 Total expenditure 267,485 375,096 Net gains/(losses) on investments 12 15,199 - Net income 69,079 67,008 Transfers between funds (20,476) 20,476 Net movement in funds 9 48,603 87,484 Reconciliation of funds: Fund balances at 1 October 2024 409,019 92,081 Fund balances at 31 December 2025 457,622 179,565 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 739,800 175,480 174,599 6,542 3,076 - 4,982 6,580 - 12,145 8,416 - 763,469 193,552 174,599 23,522 13,304 - 619,059 179,647 178,512 642,581 192,951 178,512 15,199 15,164 - 136,087 15,765 (3,913) - (21) 21 136,087 15,744 (3,892) 501,100 393,275 95,973 637,187 409,019 92,081 |
Total 2024 £ 350,079 3,076 6,580 8,416 |
|---|---|---|
| 368,151 | ||
| 13,304 358,159 |
||
| 371,463 | ||
| 15,164 | ||
| 11,852 - |
||
| 11,852 489,248 |
||
| 501,100 |
The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.
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SHINE CANCER SUPPORT
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
| 2025 Notes £ Fixed assets Property, plant and equipment 14 Investments 15 Current assets Trade and other receivables 16 11,294 Cash at bank and in hand 499,833 511,127 Current liabilities 17 (7,641) Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 19 Unrestricted funds 20 The financial statements were approved by the trustees on ......................... .............................. .............................. C Riley R Salter Trustee Trustee 19.6.26 |
£ 2,640 131,061 133,701 503,486 637,187 179,565 457,622 637,187 |
2024 £ 13,573 379,657 393,230 (10,840) |
£ 2,848 115,862 |
|---|---|---|---|
| 118,710 382,390 |
|||
| 501,100 | |||
| 92,081 409,019 |
|||
| 501,100 | |||
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SHINE CANCER SUPPORT
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 31 DECEMBER 2025
| Notes Cash flows from operating activities Cash generated from/(absorbed by) operations 23 Investing activities Purchase of property, plant and equipment Investment income received Net cash generated from investing activities Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period |
2025 £ (3,598) 12,145 |
£ 111,629 8,547 - 120,176 379,657 499,833 |
2024 £ (1,006) 8,416 |
£ (26,058) 7,410 - (18,648) 398,305 379,657 |
|---|---|---|---|---|
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
1 Accounting policies
Charity information
Shine Cancer Support is a charitable unincorporated association. Registered at the Charity Commission.
1.1 Reporting period
These financial statements cover an extended 15 month period from 1 October 2024 to 31 December 2025. As a result of this change, comparative figures are not entirely comparable.
1.2 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.3 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.4 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.5 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Government Grants
Government grants shall be recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
1.6 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.7 Property, plant and equipment
Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings Straight line over 3 years Computers Straight line over 3 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
1.8 Non-current investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.9 Impairment of non-current assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.10 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.11 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 108,983 - Grants - 442,104 Sponsorship 170,168 - Other 18,545 - 297,696 442,104 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 108,983 21,960 - 442,104 5,000 174,599 170,168 97,936 - 18,545 50,584 - 739,800 175,480 174,599 |
Total 2024 £ 21,960 179,599 97,936 50,584 |
|---|---|---|
| 350,079 |
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
| 3 Income from donations and legacies Unrestricted Restricted funds funds 2025 2025 £ £ Grants The National Lottery - 145,222 Oak Foundation - 240,000 Merck - 7,968 Point of Care Foundation - 18,414 St James' Place - 10,000 Cabaret V Cancer - 9,000 Glaxo Smith Kline UK - 6,500 BBK - 5,000 - 442,104 4 Income from charitable activities Charitable activities Conference 5 Income from other trading activities Fundraising events Shop income Other income Other trading activities |
Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ (Continued) 145,222 - 136,946 136,946 240,000 - 20,260 20,260 7,968 - 6,879 6,879 18,414 - 5,000 5,000 10,000 5,000 - 5,000 9,000 - 3,000 3,000 6,500 - 1,611 1,611 5,000 - 903 903 442,104 5,000 174,599 179,599 Unrestricted Unrestricted funds funds 2025 2024 £ £ 6,542 3,076 Unrestricted Unrestricted funds funds 2025 2024 £ £ 1,075 285 307 520 3,600 5,775 4,982 6,580 |
Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ (Continued) 145,222 - 136,946 136,946 240,000 - 20,260 20,260 7,968 - 6,879 6,879 18,414 - 5,000 5,000 10,000 5,000 - 5,000 9,000 - 3,000 3,000 6,500 - 1,611 1,611 5,000 - 903 903 442,104 5,000 174,599 179,599 Unrestricted Unrestricted funds funds 2025 2024 £ £ 6,542 3,076 Unrestricted Unrestricted funds funds 2025 2024 £ £ 1,075 285 307 520 3,600 5,775 4,982 6,580 |
|---|---|---|
| 6,580 |
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
6 Income from investments
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 12,145 | 8,416 | |
| 7 | Expenditure on raising funds | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising and publicity | |||
| Fundraising fees | 23,522 | 13,304 | |
| 8 | Support costs allocated to activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Insurance | 2,316 | 1,331 | |
| Governance costs | 6,479 | 9,233 | |
| 8,795 | 10,564 | ||
| Analysed between: | |||
| Unrestricted Funds | 8,795 | 10,564 | |
| 2025 | 2024 | ||
| Governance costs comprise: | £ | £ | |
| Audit and IE fees | 3,600 | 7,332 | |
| Accountancy | 2,485 | 1,524 | |
| Bank fees | 347 | 377 | |
| Trustee expenses | 47 | - | |
| 6,479 | 9,233 |
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
| 9 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 3,600 | - | |
| Fees payable for the audit of the charity's financial statement | - | 7,332 | |
| Depreciation of owned property, plant and equipment | 3,806 | 2,830 |
10 Trustees
There were no trustees' remuneration or other benefits for the period ended 31 December 2025 nor for the year ended 30 September 2024.
Trustees are remunerated in accordance with the Charities constitution for work that falls outside of their Trustee duties.
Trustees' expenses
During the period ended 31 December 2025, 2 trustees (2024: none) received reimbursement for travel expenses totalling £47 (2024: £nil).
11 Employees
The average monthly number of employees during the period was:
| Head count Employment costs Wages and salaries Social security costs Other pension costs |
2025 Number 9 2025 £ 358,383 31,438 7,594 397,415 |
2024 Number 8 |
|---|---|---|
| 2024 £ 228,670 16,933 4,895 |
||
| 250,498 |
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
| 11 | Employees | (Continued) | |
|---|---|---|---|
| The number of employees whose annual remuneration was more than | |||
| £60,000 is as follows: | |||
| 2025 | 2024 | ||
| Number | Number | ||
| £60,000 - £70,000 | 2 | - | |
| Remuneration of key management personnel | |||
| The remuneration of key management personnel was as follows: | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Aggregate compensation | 157,669 | 118,666 | |
| 12 | Gains and losses on investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| Gains/(losses) arising on: | £ | £ | |
| Revaluation of investments | 15,199 | 15,164 |
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
| 14 Property, plant and equipment Fixtures and fittings £ Cost At 1 October 2024 - Additions 1,490 At 31 December 2025 1,490 Depreciation and impairment At 1 October 2024 - Depreciation charged in the period 331 At 31 December 2025 331 Carrying amount At 31 December 2025 1,159 At 30 September 2024 - 15 Fixed asset investments Cost or valuation At 1 October 2024 Valuation changes At 31 December 2025 Carrying amount At 31 December 2025 At 30 September 2024 There were no investment assets outside the UK. |
Computers Total £ £ 9,766 9,766 2,108 3,598 11,874 13,364 6,918 6,918 3,475 3,806 10,393 10,724 1,481 2,640 2,848 2,848 Unlisted investments £ 115,862 15,199 131,061 131,061 115,862 |
Total £ 9,766 3,598 |
|---|---|---|
| 13,364 | ||
| 6,918 3,806 |
||
| 10,724 | ||
| 2,640 | ||
| 2,848 | ||
| 131,061 | ||
| 131,061 | ||
| 115,862 | ||
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
| 16 Trade and other receivables Amounts falling due within one year: Trade receivables Prepayments and accrued income 17 Current liabilities Trade payables Other payables Accruals and deferred income 18 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes |
2025 £ 2,022 9,272 11,294 2025 £ 2,337 1,704 3,600 7,641 2025 £ 7,594 |
2024 £ 5,000 8,573 |
|---|---|---|
| 13,573 | ||
| 2024 £ 1,299 1,609 7,932 |
||
| 10,840 | ||
| 2024 £ 4,895 |
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
19 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 Lottery funding Oak Foundation Winston Churchill 2 Gilead Pfizer Limited Merck/MSD Cabaret vs Cancer The Access Foundation Astellas Pharma Ltd BBK Glaxo Smith Kline UK St James' Place Point of Care Foundation VBG Camp Previous year: At 1 Lottery funding Oak foundation Merck/MSD Winston Churchill 2 Gilead Pfizer Limited Cabaret Vs Cancer The Access Foundation Astellas Pharma Ltd VBG Camp |
October 2024 Incoming resources Resources expended Transfers At 31 December 2025 £ £ £ £ £ 50,879 145,222 (173,642) 18,856 41,315 - 240,000 (150,000) - 90,000 3,814 - (3,827) 13 - 6,258 - (6,258) - - 13,146 - (13,879) 733 - 4,186 7,968 (4,186) - 7,968 3,000 9,000 (5,000) - 7,000 5,000 - (5,000) - - 1,293 - (1,831) 538 - - 5,000 (2,134) - 2,866 - 6,500 (6,836) 336 - - 10,000 (2,503) - 7,497 - 18,414 - - 18,414 4,505 - - - 4,505 92,081 442,104 (375,096) 20,476 179,565 October 2023 Incoming resources Resources expended Transfers At 30 September 2024 £ £ £ £ £ - 136,946 (86,067) - 50,879 64,617 - (64,638) 21 - - 6,879 (2,693) - 4,186 9,530 - (5,716) - 3,814 17,321 903 (11,966) - 6,258 - 20,260 (7,114) - 13,146 - 3,000 - - 3,000 - 5,000 - - 5,000 - 1,611 (318) - 1,293 4,505 - - - 4,505 95,973 174,599 178,512 21 92,081 |
October 2024 Incoming resources Resources expended Transfers At 31 December 2025 £ £ £ £ £ 50,879 145,222 (173,642) 18,856 41,315 - 240,000 (150,000) - 90,000 3,814 - (3,827) 13 - 6,258 - (6,258) - - 13,146 - (13,879) 733 - 4,186 7,968 (4,186) - 7,968 3,000 9,000 (5,000) - 7,000 5,000 - (5,000) - - 1,293 - (1,831) 538 - - 5,000 (2,134) - 2,866 - 6,500 (6,836) 336 - - 10,000 (2,503) - 7,497 - 18,414 - - 18,414 4,505 - - - 4,505 92,081 442,104 (375,096) 20,476 179,565 October 2023 Incoming resources Resources expended Transfers At 30 September 2024 £ £ £ £ £ - 136,946 (86,067) - 50,879 64,617 - (64,638) 21 - - 6,879 (2,693) - 4,186 9,530 - (5,716) - 3,814 17,321 903 (11,966) - 6,258 - 20,260 (7,114) - 13,146 - 3,000 - - 3,000 - 5,000 - - 5,000 - 1,611 (318) - 1,293 4,505 - - - 4,505 95,973 174,599 178,512 21 92,081 |
|---|---|---|
| 92,081 |
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
19 Restricted funds
(Continued)
Funds are restricted for the following purposes:
VBG Camp - This is income to be spent specifically on the camp run by Shine on an annual basis.
Lottery - To build and strengthen the community of young adults with cancer, reducing isolation and improving mental well-being.
Oak Foundation - Core support to improve the lives of young adults with cancer through the strengthening and development of Shine’s structure, programmes and resources.
Winston Churchill MT 2 - To support the creation of a programme to support people transitioning from teenage cancer services.
Gilead - To support a programme of events and resource creation to tackle inequalities.
Pfizer Limited - To support Shine Shake Up Programme 2024-2025.
Merck/MSD - To support a programme of events and resource creation to tackle inequalities.
Cabaret Vs Cancer - To support Shine Shake Up Programme.
The Access Foundation - To support Shine Reset Programme and Part-Funding for Shine Shake-Up Programme.
Astellas Pharma Ltd - To support HCP workshops from August 2024 - March 2025.
BBK - To support two Shine Shake Up days taking place in London.
Glaxo Smith Kline UK - To support the building of a trained cohort of Shine Champions.
Point of Care Foundation - To support the training of 220 Health Care Professionals, giving them the skills to improve and humanise care for young adults with cancer in their 20s, 30s and 40s.
St James Place - TO provide four all day 'Shake Up' events to support 100 young people in their 20s, 30s and 40s with cancer.
Transfers between funds:
Transfers have taken place between the General fund and restricted funds to cover an overspend on the restricted funds.
A transfer has taken place between the Lottery fund and the General fund to correct the prior year allocation of lottery expenditure.
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
20 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 | October | Incoming |
Resources | Transfers | Gains and | At 31 | |
|---|---|---|---|---|---|---|---|
| 2024 | resources | expended | losses | December | |||
| 2025 | |||||||
| £ | £ | £ | £ | £ | £ | ||
| General funds | 409,019 | 321,365 | (267,485) | (20,476) | 15,199 | 457,622 | |
| Previous year: | At 1 | October | Incoming |
Resources | Transfers | Gains and | At 30 |
| 2023 | resources | expended | losses | September | |||
| 2024 | |||||||
| £ | £ | £ | £ | £ | £ | ||
| General funds | 393,275 | 193,552 | (192,951) | (21) | 15,164 | 409,019 | |
| Analysis of net assets between | funds | ||||||
| Unrestricted | Restricted | Total | |||||
| funds | funds | ||||||
| 2025 | 2025 | 2025 | |||||
| £ | £ | £ | |||||
| At 31 December 2025: | |||||||
| Property, plant and equipment | 2,640 | - | 2,640 | ||||
| Investments | 131,061 | - | 131,061 | ||||
| Current assets/(liabilities) | 323,921 | 179,565 | 503,486 | ||||
| 457,622 | 179,565 | 637,187 | |||||
| Unrestricted | Restricted | Total | |||||
| funds | funds | ||||||
| 2024 | 2024 | 2024 | |||||
| £ | £ | £ | |||||
| At 30 September 2024: | |||||||
| Property, plant and equipment | 2,848 | - | 2,848 | ||||
| Investments | 115,862 | - | 115,862 | ||||
| Current assets/(liabilities) | 290,309 | 92,081 | 382,390 | ||||
| 409,019 | 92,081 | 501,100 |
21 Analysis of net assets between funds
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SHINE CANCER SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
22 Related party transactions
Transactions with related parties
During the period ended 31 December 2025, no trustees (2024: one) were paid a total of £nil (2024: £777) for freelance services.
During the period ended 31 December 2025, one trustee's spouse (2024: nil) was paid a total of £40 (2024: £nil) for freelance services.
During the period ended 31 December 2025, one trustee (2024: nil) received a gift hamper totalling £24 (2024: £nil) for speaking at a Network leaders weekend.
| 23 Cash generated from operations Surplus for the period Adjustments for: Investment income recognised in statement of financial activities Gain on disposal of investments Depreciation and impairment of property, plant and equipment Movements in working capital: Decrease/(increase) in trade and other receivables (Decrease) in trade and other payables Cash generated from/(absorbed by) operations |
2025 £ 136,087 (12,145) (15,199) 3,806 2,279 (3,199) 111,629 |
2024 £ 11,852 (8,416) (15,164) 2,830 (11,571) (5,589) (26,058) |
|---|---|---|
24 Analysis of changes in net funds
The charity had no material debt during the year.
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