Reglstored number: 08240913
Charlty number. 1149758
ARK CANCER CHARITY
(A Company Llmltsd by Guarantse)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

ARK CANCER CHARrrY
(A Clxnpany Umlted by Guarantee
CONTENTS
Page
Reference and Admlnlstratlve Detalls of the Company. Its Trusto05 and Advlse
Trustees, Report
Trustees. Rgsponslbllltles Statement
Independent Examlnets Report
9-10
Statement of Flnanclal Actlvltl
11
Balance Sheet
12-13
Statoment of Cash Flows
14
Notes to the Flnanclal Statwn•nts
15-29

ARK CANCER CHARITY
IA Company Llmlted by Guarantse)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustee8
M Rees
S Fell, Chalr
R Finlayson
l Harrlson
Company rogl8t•Md numbor
08240913
Charfty rogl8t•rad number
1149768
Rogl•tsred offlGe
The Ark Conference Centro, Dinwoodi• Drive, Ba8lng8tok8, Harnp8hlre, RG24 9NN
Company 8Kretary
B Devereux
A￿OUntant8
Shaw Glbbs (Audlt) Llmlted, Wey Court Wa8t, Unlon Road, Farnham, Surrey, GU9 7PT
Page 1

ARK CANCER CHARITY
(A Company UM1t￿ by Guarants•)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Truslee8 (who are al80 diredors of the Charity for the purposes of the Compan188 Act) present their annual
report, which is also the directors, report. togethor wilh th8 financial statements of Ark Cancer Charity (the
Company) for the year ended 31 December 2024. The Trustees ¢onfinn that the Annual Report and Financial
Statements of the company compty vfith the current ststulory requirements, the requirements of the companys
goveming document and the provisions of the Statement ol Recommended Practlce (SORP) "Accounting and
Reportlng by Charities. (effective 1 January 2019).
Sinca the Company qua1ffi68 as small under sectlon 383. the Strateglc Report requlred of medium and large
companles under the Companies Act 2006 (Strategic Report and Directors, Report) Regulatlons 2013 16 not
required.
8tvucturn, manag•m￿t and 9ov•rnanc•
• 8tructur•
Ark Cancer Charity 18 a Company Limited by Guarantee (No: 8240913) and a Charity Registered In England and
Wale8 {No: 1149758). It is govemed by its Memorandum and Article8 of A880ciatlon. The Trustee8 constitute
Directorn of the Charity for the purp08es of company law.
Ark Cancer wa8 registered a8 a cwipary on 4th October 2012. It was registered as a charfty on 14th Novomber
2012.
Emphas18 18 pla¢8d ￿ the 8ki118 of the TnMtees to ensur• TN$tees' full contrlbullon to the ChaTty8
development.
• Managofflont
The management of the Charlty fall8 into three areas of re8ponsibilty:
The managernent of th• Charity are d•dlcated to enhanc8 the experi￿¢0 of wicer patients fecoivlng
treatment at Hamp8hire Hospital Foundatson TnwL Thr(wh the grants pollcy, we ero able lo fund the
Wellbdng Service which the NHS ￿Vrnnty canrKJt provlde.
Communication:
The Tru8tee8 wll ensure that tho alms of the Charity are proiected with a￿Ur8¢Y and clarlty lo the
general public, acro88 all fvndral6ing activitses arxl initiatives to en8ure a rdectlon of It8 objects.
Finan¢• and administra￿n.
Responsibillty for the accounting, s￿￿la1. legal and administrative requirern￿ts of t￿ Charity are
managed by the Tru8tee8.
Pa98 2

ARK CANCER CHARrrY
IA Company Llmlted by Guarantee)
TRUSTEES. REPORT (coKfiNUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
StNcturn, rnanageM￿t and governanc• (contlnued
• Governance
1. Oblectlves and Activities
The Charitls objects as stated in its Artlcles of Assoclatlon are:
The relief of sickness and the Preservation of health and to assist in the treatment and care of persons affected
by cancer through the enhancements of all aspects of cancer care including".
providing or assisting in the pr¢￿ESTon of equipment, facilities and Sgnfjces anclllary or
supplemenlal to those provided by the statutory authorities or other care providers.
to provide or assist in the provision of funding for enhanced or improved frtting out and decoration
or any improvement to the aesthetic aspects of new or existing cancer care centres run by the
statutory authoritles or other care provlders to enhance the wellbeing of persons affected by
cancer.
provlding or assisting in the provision of. or provKling funding for statutory authorities or other care
providers to provide, ancillary and Complementary care Se￿ICe8 and therapies to enhance the
wellbeing of porsong affected by cancer.
provide support assistance and infomiation directly or indirectly to peopk affected by cancer and
their carer8, famil￿ and friends.
promote and influence effective care, involvement and support for people affected by cancer. their
rs, families and friends.
The furtherance of Such objects and purposes to be carried out in North Hampshire or generally in the United
Kingdom being objects and purposes which are exclusively charitable according the law of England and Wales.
2. Publtc Benefit
The Charity has looked at the public benefits of its objectives and hag concluded that there Is significant
evidence highlighting that offering tr8atm8nt in a plewaant. interesting, innovative environment ben8frt5 patients
and greatly improves the outcome of their treatment. The grants will ensure the provision of:
Services within an exceptior￿1 setting %there the environment will help to elevate the psychobgical
wellness of patients and their families. Evidence substantiates those administering treatments
wlthin an uplifting facilty contributes positively to patients and enhances the effectiveness of thelr
cancer treatment.
A range of support therapies. l.e. psychological support, survivorship courses, access to heafth,
fitness, ¢omplementary therapies, etc. plus comprehensive inforniation resources. These services
will enable patients to manage their condition throughout diagnosis and treatsnent to assist people
IlvSng %Mth canGer and their familie8.
In summary the public banafft of Ark Cancer Charity is to ansura that anhanced facilities are availabla for anyona
who need¥ Support, whether they are receiving treatment or are family members engaged in supporting a
Sufferer during or after their treatmenL
Page 3

ARK CANCER CHARITY
(A Company Umltod by Guaranteo)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure, manag•m•nt and govemance {contlnued)
Therefore the Trustees belteve that they have complied with the duty to have due regard to guidance published
by the Charity Commission.
Plans for future porlod8
To meet the increasing demand for our services, we plan to exiend the Centre's faciliti￿ by adding additional
rooms to accommodate more clinics. This expansion will allcwl us to reach more patients and provide them with
the 8UPPOrt they need.
• Grnnt maklng pollcy
Fundlng Is made available to Harnpshiro Hospitats NHS Foundatlon Trust via grants. Grants are made to
Hampshire Hospitals NHS Foundation Trust at the Trustees, discretion. The Trustees assess all bids from
Hampshire Hospitals NHS Foundation Trust to ensure that the Charlty would not be subslituting other funding
sources for standard NHS provision but would be contributing to enhancing what 18 expected over and above
that which will be prOV￿ed by Hampshire Hospitsls NHS Foundation Trust.
Grant requests to provide integrated a¢¢ess to Complernentary therapies and support services are required to
demonstrate that they meet at least one of the following objectives in order to be considered for funding:
Enhancing the qualty of care receNed by patients and families over and above the NHS standard
provision.
Improving patient confidence in care provided.
Pump priming and supportlng innovation.
Supporting the development and growth of the Wellbeing Centre to enable access to more
patients.
Attraction, retentlon and development of staff of the hlghest calibre.
Grants are not made to any other organisation or individual.
Once a grant has been approved the commltment is recogni8ed and the grant is paid in agreed instslments over
the duration of the proiect.
F5nanclal r•vlew
Investment pollcy
The Charity Trustees have agreed that cash deposits should be held in fixed tem interest bearing accounts
which will ensure that funds can be acxessed promptly, strategically and operationally as demands arise. In Ihe
previous year, the Trustses agreed to designate £1,500,000 towards the future funding of the Wellbeing Centre.
of whlch at the year end the closing balance of the fund is at £1,062,000.
The Charity Trustees have also agreed to designate £1,000,000 towards the future refurbishment of the Rainbow
Unit which has been expended at the year end.
Page 4

ARK CANCER CHARITY
(A Company Llmlted by Guarante•)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEM8ER 2024
• Reserves pollcy
At the year end the Charity held unrestricted reserv&8 of £1,324,029 (2023 - £2.655.918) of which £1,062,000
(2023 - £2,381,389) was designated by the Trustees.
The Reserves Policy will be subject to an annual raview, conducted at the end of each financial year. This review
will take into account the projectsd budget for the upcomlng year, allowlng the trustees to assess the adequacy
of the existing reserves.
Achl8voments and perforniance
• Maln achlevements
ot
Unil
During the 2020 Covid pandemic, chemothordpy treatments at Basingstoke Hospital were moved to
standalone unit to ensure the safety of patients and stsff by isolating them away frorn the main hospital building.
Recognising the success of this arrangement. the Ark Cancer Charity funded an extensive renovation of this un
to create a more cohesive and efficient working and treatment environment.
Collaborating with a team of architects, the Charty conducted a feasibility study to pkn the renovation following
which the hospital appointsd an Estate Project Manager and Clinical Project Manager to oversee the project
during the refurbishment process. The works took place from July to October 2024. Both staff and patients
actively participated in selecting appropriate colour schemes and styles of artwork for the internal design,
ensuring a thoughtful and inclusive approach to the univs aesthetics.
G￿enharn Twst generously agreed to release the £SOO,000 of match funding previously raised through their
fundraising platfomi by supportiva donors of Ark Cancer Charity. They also approved a furthw £50,000 towards
the costs of the relocation of the chemotherapy unit to a temporary hom8 for the duration of the refurbishment
works, having recognised our contribution to the local community and in honouring us in November 2023 wth the
Health & Wellbeing Charity of the Year Award during the inaugural Greenham Trust Charty Awards Ceremony in
Newbury. The charity is extremely grateful for their ongoing support.
This award not only acknowledges the outstanding achievement$ of our Charity but also highlights the positive
impact we have made on the communivs health and wellbein9.
Wellbein
Services
The Ark Cancer Charitls Wellbeing Centre continues to positively impact the communty by providing much-
needed 8UPPOrt 8ervices to cancer outpatients.
It has become a irital communty resourcq offering complementary therapi￿ and counselltng services at
Hampshire Hospitals NHS Foundation TrusL The Centre serves a wtde range of ￿nGer outpatients,
demonstrating its abilty to cater to diverse need5. including breast, 9ynaecological, haematologlcal, prostate,
colorectal, upper gastrointestinal. and lung cancer patients. This inclusivity ensures that a broad range of
individuals can access tailored support.
By offering ¢ornplementary therapies alongside conventional medical care, the Centre promotes healing that
encompasses both physical and emotional wellbeing. Patients benefrt from a comprehensive approach that
addres8e8 treatment slde effects and emotlonal challenges.
Page 5

ARK CANCER CHARITY
(A Company Llmlted by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THEYEAR ENDED 31 DECEM8ER2024
Achlevements and perf0mian￿ (contlnuadl
The Centre's team of experienced therapists and counsellors bring a wealth of knowladge to patient care. Thair
adheren¢e to NHS guidelines and collaboration with clinical colleagues ensures that patients receive evidence-
based, integrated care. By collecting and utilising patient feedback, the centre demonstrates ts commitment to
putting patients at the forefront of ts services. This approach not only Improves care qualty but akn offers
insights to HH￿ clinicians regarding treatment outcom85 and patient experiences. Variou5 case studies have
highlighted the Centre's therapies leading to positive outcomes such as alleviating treatrnent side effects, aiding
post-operatiw recovery, and supporting patients through challenging treatments such as radiotherapy.
Th8 Chartty has provided additional space within the newly refurbished chernotherapy unit for Ihese services and
has increased the grants available in 2024 in line with the increa8ing demand.
ilolhe
Chemotherapy. a crucial part of cancer treatment, often ￿adS to various side effects. ￿￿th chemotherapy-
induced peripheral neuropathy (CIPN) being a welkknown concem. This condition predominantly affects the
hands and feet of cancer patients, resulting in severe pain, discomfort, tingling, numbn&ss, and balance i&8ues.
The Hilotherm machine is a tailored solution designed to prevent or minimise the adverse effects of CIPN and
HFS and following a successful trial at Basingstoke Hospital, we were abla to fund the purchase of a further
machine at Basingstd(e, and iwo machines for the chemotherapy department at Winchester. These specffic
purchases were made possible through a further generous donation by The Edwina Mountbatten and Leonora
Children's Foundation who have supported thi8 project from the outget.
Page 6

ARK CANCER CHARITY
IA c￿1panY Umtted by Guaranto0>
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENOED 31 DECEMBER 2024
Achlevement8 and perft>rmance Icontlnued)
Fundral8lng actlvlty over the pa•t year
Throughout the year, our charity has continued 118 fundraising effort8 via online platform8 and h88 received
consistent 8UPPOrt fr￿ various communlty groups. The $0:SO initiatN8 has maintalnod Its popularity,
contrlbutlng to our fundralslng 8ucce8S.
In Nov•mbor 2024, ￿ recruited a Fundrnlslng Managor to increase our acbvth8s, building on all of the good
work whlch has been carrled out In the pa8t 80 thai can contlnue to fund the demand for our patient￿ntrOd
wellbelng 8ervlce8.
We extend our heartlelt gratit￿ to ovoryone invowour dedlcated team M￿be￿. 8UPPOrtern, and the
community at large. They inspire us to continue our fundraising with rentr￿d vwJour. knowing that our collectSve
effort8 are makSng a meanlnglul difference in the INe8 of those we serve, and look fomrd to contlnuing our
Journey towards creating a positlve Impact In the cL¥nmunity.
Small compan188 not•
In preparlng th18 report, Ihe dlrectors have taken advantag& ol tha small companios exemptlon8 provlded by
section 415A of the Companies Act 2006.
Approved by order of the members of the board of TNstaes and signed on thelr behalf by:
8 Fell
(rrustee)
%PRI(
Page 7

ARK CANCER CHARITY
(A Company Llmltsd by Guarantee)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees (who are also the directors of the Company for the purposes of compary law) are responsible for
preparing the Trusteos, Report and the financial statements in accordance with applicabla law and United
Kingdom Accountlng Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financlal . Under company law. the
Trustees must not approve the financial statements unl&ss they are satisfied that they give a true and fair view of
the state of affairs of the Company and of ts incorning re80urces and application of rgsources, including its
income and expenditure, for that period. In preparing these financial statements, the Trusteeg are required to:
select suitable accounting policies and then apply them con5iStently;
observe the meth(Jd5 and principles of the Charities SORP (FRS 102):
make judgments and accounting estimates that are reasonable and prudent;
stste whether applicable UK Accounting Standards {FRS 102) have been followed, subjact to any material
departures disclosed and explained In the financial Statements;
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Carnpany will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo Sh￿ and explain
Ihe Companys trdnsactions and disclose with reasonable accuracy at any time the financial posstion of the
Company and enable them to ensu￿ that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the
prevention and detection of fraud and other I￿ularities.
Approved by order of the rnanbers of the board of Trustees and 8igned on its behalf by:
S Fell
(Trustee)
Date:
2tfA[I
Page 8

ARK CANCER CHARITY
(A Company UM1t￿ by Guaranteo)
INDEPENDEKf EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independont Examlnots Report to the of Ark Cancer Charlty (Ihe Comparf)
I report to the charity Trustees on my examination of the accounts of the C(Thpany for the year ended 31
December 2024.
Responsibiliti88 and 8asls of Report
A5 the Trustees of the Company (and ts director3 for the purposes of company knw) you are responsible for the
preparation of the accounts in accordance TMlh the requir￿entS of the Companies Act 2006 (Ihe 2006 Acr).
Having satisfied myself that the accounts of the Cmipany are not required to be audited under Part 16 of the
2006 Act and are etigible for independent examinatKJn. I report in respect of my examination of the Companls
accounts carriad out undef section 145 of the Charities Act 2011 ('the 2011 Act,). In ¢arying out my examination
I have folkmpd the Diredons given ty the Charity Commi&8ion under 8ection 145(5)(b) of the 2011 ACL
Indep•nd•nt Examlnerfs Statsment
Since the Companls grw incoma exce•Jed £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 ACL I confirm that l am qualified to undertake the &Yaminalion because l am a member
of (enter body here). which is one of ts listed ￿dia6.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination gmng me cause to believe:
accounting records were not kept in res￿ of the Ccynpany as required by section 386 of the 2006 kt:
or
the accounts do not accord Mth those records; or
the accounts do not comply the accounting requirwnents of section 396 of the 2006 Act other than
any requir8m&tt that the accounts give a Irue and fairf view which is not a m*ter considered as part of
an independent examinatNM; or
the accounts have not been prepared in accordance with the methods and prfnclth of the Statemenl of
Recommended Practice for accounting and reporting by ¢harthes [appli¢able to ¢harities p￿paring their
accounts in accordance wlh the Financial Rewtng Standard appkable in tho UK and Repubkc of
Ireland (FRS 102)].
I have no concerns and have come across other matters in connection with the examinati¢)n to which
attention should be drawn in this rw in order to enable a proper understanding of Ihe Kcounts to be reached.
Page 9

(A Company Llmlted by Guarantoo)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
This report is made solely to the Companls Tntstees, as a body, in accordance with Part 4 of the Charities
(Accourrts and Reports) Regulations 2008. My work has been undertaken so that I might state to the CompanWs
Trustees those matters l am required to state to them in an Independent Examiners Report and for no other
purpose. To the fullest extent permitted by law, I do not a¢c8pt or assum8 responsiblfjty lo anyone other than the
Company and the Companrfs Trustees as a body, for my w>rk or for thi8 reporL
Signed:
Mark D￿kinSOn (FCA)
Shaw Glbbs IAudlt) Llmlted
Wey Court West
Union Road
Famham
Surrey
GU9 7PT
Page 10

ARK CANCER CHARITY
(A Company Llmltad by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrfcted
funds
2024
Total
funds
2024
Total
fund8
2023
Note
In¢omo from:
Donatlon8 and legacies
Other trading activitles
Investments
688,736
34.817
82,266
888,738
34.817
82,266
37.415
30,075
69,541
Total Income
805.819
805.819
137,03t
Exp•ndlturo on:
Raising fund8
Charltable 8Ctlvltla8
3.809
2,134.100
3,809
2.134.100
2,614
139,087
Total oxpendltur•
2,137.709
2.137.709
141,701
N•t movem•nt In fund•
(1,331.8901 (1,331.890)
(4,670)
Reconclllatlon of funds:
Total fund8 brought foMrd
Net mowment in fund8
2,655,918
2.656,918
11,331.890) (1.331.890)
2,660,588
(4, 670)
Total funds caffted fomard
1,324,028
1.324.028
2,655,918
The notes on Pag￿ 15 to 29 form part of these financial statements.
Page11

ARK CANCER CHARITY
(A Company Llmited by Guarante•)
REGISTERED NUMBER: 08240913
BALANCE SHEET
ASAT 31 DECEMBER2024
2024
2023
Not•
Flxed a88ets
Tanglble a88ets
Curr•nt aMots
11
8,341
7,010
Debtor8
Inv88tment8
Cash at bank and In hand
12
13
681,676
1,000,000
I,B39,914
9,838
2,058,596
677,932
3,121,690
Z 746,366
Crgditor8: amount8 falllng due ￿￿thIn on8
14
(1,805,902)
(97,458)
Not currnnt a88et•
1.316.688
2,648,908
Total not amet•
1.324.029
2,655,918
Charlty funds
Unrestrlcted fund8:
Wellbeing complimentary theraple8
Wellbeing mental health 8ervic88
Rainb1￿ unlt project
General furHIs
15
15
15
15
366,000
696,000
366,000
623,634
1,391, 755
274.529
262.029
Total unrestrlctod fund8
15
1.324.029
2,655,918
Total fund8
1.324.029
2,655,918
Page 12

ARK CANCER CtrIARITY
(A Company Llmlted by Guarantee)
REGISTERED NUMBER: 08240913
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER2024
The Compary wa8 antittad to exemption from audit under section 477 of th& Compan188 Act 2006.
The members have not required the Gompany to obtain an audit for the year In questlon In accordance wlth
8edion 476 of Companies Act 2006.
Tha Tru8tee8 acknowledge their re8pon8ibilitie8 for comptying wlth the requiremen18 of the Act wrth re8pe¢t to
accountlng records and preparation of financial 8tatements.
The flnanclal statement8 have been prepared in accordance wlth the provl8lon8 appllcabla to entit588 subject to
the small compani08 reglme.
The Ilnanclal statement8 were approved and author58ed for188ue by the Tru8tee8 and 61gned on thelr behalf by..
8 F911
Tru81e8
blq12&
The note8 on paga8 1 S to 291orni part of the88 flnanclal statements.
Page 13

ARK CANCER CHARITY
(A Company Umlted by Guarantee
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Cash flow8 operatlng actlvftle•
Net cash used In operatlng acttvlttes
18
(276.61n (160,200J
Cuh flow8 from Invmtlng actlvltl
Pur¢ha8e of tangible fixed assets
(3,263
(6,335J
Net ca•h u•od In Inv•8tlng actlvltl•8
(3,263
(6,336)
Cash flow• from Ilnanclng actlvlti
Dlvidends, Interest and rent8 from investment8
B1266
69,541
Not ca•h provlded by flnanclng aciivltles
82.286
69.641
Chango In ¢a•h and ca•h ¢qulv•lonts In th• y•ar
Cash and cash equwents at Ihe beginning of the y•ar
(196,614
2.736,628
(96.994)
2,833,522
Cash and cash equlvalents at tho •nd ol th• YMI
19
1639,914
2, 736,528
The note8 on pages 15 to 29 form part of these financlal statements
Page 14

ARK CANCER CHARITY
(A Company Llmltsd by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
G•norn1 Infomiatlon
Ark Cancer Charity 18 a private company, limited by guarantee without share capilal and incorporated in
England. Its reglstered office address 18 The Ark Conference Centre, Dinwoodie Drive, Ba8ingstoke,
Hampshire, RG24 9NN.
Accountlng pollcl
2.1 8a818 ol preparntlon of flnanclal 8tatsm•nts
The financial 8tatemant8 have ba8n prepared In accordance wlth the Charttle8 SORP {FRS 102) -
Accounting and Reporting by Charities: Statement of Recornmended Practlce applScable to charitles
preparlng their account8 In accordance wlth the FlnancSal Reporting Slandard appllcable in the UK
and Republlc of Ireland (FRS 102) (effective 1 January 2019), the Financlal Reporting Standard
applicable In the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Ark Cancer Char]ty meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are Inltlally recognl8ad at historical c08t or transaction value unless otherwlse stated in the relevant
accounting policy.
2.2 Incomo
All Income 18 recogn18ed once the Company ha8 entitlement to tho Incorne, It Is probable that the
income WEII be recelved and the amount of Income receivable can b? measured rellably.
The recognition of Incomo from legacle818 dependent on e8tabli8hing entitlement, the probabilty of
recelpt and the abllSty to estimate w5th suffident accuracy the amount recelvable. Evidence of
entldament to a legacy exlsts when the Company ha8 8uffi¢Sent avldanca that a glft has been laft to
them (through knowledge of the exSstenGe of a valid will and the death of the benefactor) and the
executor is 8at18fied that the property in que8tion will not be required to Satisfy claims In the e8tate.
Receipt of a legacy must be recognls8d when It18 probable that It will be recelved and the fair value
of the amount recelvable, whlch wlll ganerally be the expected cash amount to be dlstributed to the
Company, Can be reliably measured.
Grants are Included In the Statemant of Flnancial Actlvltle8 on a recalvable basls. The balance of
Income received for 8peGific purposes but not expended during the perfod 18 shown in the relevant
funds on the Balance Sheet. Where income 18 received in advance of entitlement of receipt, its
recognttlon 58 deferred and included In creditors as deferred Income. Where entiuement occurs
before income is received, the income is aGGrued.
Donated seNlces or facilttles are recognlsed when the Company has Mntrol over the Item, any
conditions a88ociated with th& donated item have been met, the receipt of economic benefit from the
Use of the Company of the Item Is probable and that economlc benefrt can be measured rellably. In
accordance with the Charities SORP (FRS 102), general volunteer time Is not recognised and refer to
the Trust8•8' report for more infomiation about their contribution.
On rKelpt, donated profe88ional services and facilities are recogni8ed on the ba818 of the value of
the gift to the Company which 1$ the amount it would have been I￿111n9 to pay to ¢)btain $8rvicas or
facilities of equivalent ewnomic benefrt on the open markel; a corresponding amount 18 then
reGognisad in expanditura in the period of receipL
Income tsx recoverable in relation to inve8tment income is recogni8ed at the time the investment
income is receivable.
Page 15

ARK CANCER CHARITY
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting poll¢l8s (contlnued)
13 Expendlture
Expendtture is recognised once there is a legal or constructive obligation to transfer e¢onomic benefrt
to a third party, it is probable that a transfer of economic benefts will ba required in settlement and
the amount of the obligation can ba measured reliably. Expenditurè is classified by actlvity. The costs
of e8ch 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 activty ara allocated direcdy
to that activity. Shared costs which contribute to more than one activty and support costs which are
not attributable to a single activity are apportioned between those activitles on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time Spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for ts
charitable purposes and includes costs of all fundraising a¢tiviti8s events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the actSvities which further the
Companls oW"ectives, as ￿11 as any aSs￿lated support Costs.
Grants payabla are charged in the year when the offer is made exc8pI in those cases whara the offer
is conditional, such grants being recognised as expandlture when the conditions attaching are
fulfilled. Grants cffered subject to conditions whiGh have not been met at the year end are noted as a
commitment. but nat accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.4 Internst recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Company, this is noMial￿ upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.5 Tanglbla flxod assets and depreclatlon
Tangible r￿ed assets are initsalty recognised at cost. After recognition, under the cost rnodel, tangible
fixed assels are measured at cost less ac¢umulated depreciation and any accumulated impaimient
losses. All costs incurred to bring a tangible fixed asset into its intended working conditbon should be
included in the measurement of cost.
At each reporting date the Company assesses whether there is any indication of impairnient. If such
indication exists. the ￿COVerable amount of the asset is determined to be the higher of its fair value
less costs to sell and its value in use. An impaimient bss is recognised where the carryin9 amount
exceeds the re¢over8ble amount.
Depreciation is charged so as to allocate the cost of tangible r￿ed assets less their residual value
over their estimated useful lives.
Depreciation is provided on the following basis:
Computer equlpmant
20% stralght Ilne basls
Page 16

ARK CANCER CHARITY
(A Company Llmlted by Guarantsè)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles (contlnued)
2.6 Debtors
Trade and other debtors are recognised at the Settlement amount after any Irade dlscount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Current asset Invgstments
Current assel investrnents include short-tem deposits with a maturity of more Ihan three months
from the date of opening of the depostt or slmilar account.
2.8 Cash at bank and In hand
Cash at bank and in hand includes cash and short-temi highly Ilquld Investments wlih a short maturfty
of three months or less from the date of acquisition or opening of the deposlt or similar account.
2.9 Llabllltles and provlslons
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefrt will be required in settlement, and the amount
of the settlement can ba egtimated reliably.
Liabilities are re¢ognised at tha amount that th8 Company anticipates it will pay to settle the debt or
the amount it has received as advanced payments for the goods or services tt must pn)vide.
2.10 Financial Instruments
The Company only has financial &%8ets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initialty recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.11 Fund accountlng
General fvnds arn unrestricted funds which are available for u8e at tho discretion of the Trustees in
furtherance of the generel objectives of the C¢)mpany and which have not been destgnated for other
purposes.
Designated fund8 comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the finanGial
statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 17

ARK CANCER CHARITY
(A Company Llmltod by Guarant•8)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Incom• from donatlon8 and legacles
Unre8trfcted
fund8
2024
Total
funds
2024
Donations
Legacies
Grants
43,738
95,000
550,000
43.736
96,000
660.000
688,736
688,736
Included Sn donatlons18 £8,097 (2023 - £17,540> eBtlm8ted a8 the co8t of 8alartes donat•d.
Grants recelvable are from lh8 Greenham Tru8t for the refurbi8hm8nt Costs ol the Oncology Centr8.
Unrnsbicted
fvnds
2023
Total
funds
2023
Donatlon8
L8gacl88
Grants
28, 124
9,291
28,124
9,291
37,415
37,415
Income from charltable actlvltleB
Incom• from fundralslng avant8
Unrn8trlctsd
funds
2024
Total
fund8
2024
Income Irom events
34.817
34,817
Page18

ARK CANCERCHARITY
(A Company Umlted by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER2024
Income from charttable acllvltle• (contlnuad)
Incomo from fundral8lng •vffits Icontlnued)
funds
2023
2023
Inwne from events
Xl,075
30,075
Invo•tm•nt Incom•
Unrestrlcted
funds
2024
Total
fvnds
2024
Bank Intere8t receivable
82,￿6
81266
Unrnstr'cled
lunds
2023
Tot81
funds
2023
Bank 5ntere8t receivable
69,541
69,541
Expendlturn on ral8lng funds
Costs of ralslng voluntary Incomo
Unr•strfcted
funds
2024
Total
fund8
2024
Event Costs
Onllne donatl¢M fee8
Cost of m8rkoting and prlzes
676
2,933
676
1933
3,609
Page 19

ARK CANCER CHARITY
(A Company LIMIt￿ by Guarnnteo)
NOTES TO THE FINANCIAL STATEPIIENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on ralslng funds (contlnuedl
Cosls of raising voluntary income (conlinued)
Unreslrfcted
funds
2023
Total
lunds
2023
Online donation fees
Costs of marketing and piizes
216
2,398
216
2,398
2.614
2,614
Anatyskn of exponditurn on charltable actm
Actlvttles
Grant
undertaken fundlng of
dlrectly
adiviti08
2024
2024
Support
costs
2024
Total
funds
2024
Direcl costs
1.844.398
256,276
33,426
2.134.100
rtak8n funding ol
Support
costs
2023
Total
funds
2023
2023
2023
Direct costs
108,245
10,366
20,476
139.087
Included in support costs Is £8,lJ97 (￿)23 - £17.540) estimated as the cost of salaries donated.
Pago 20

ARK CANCER CHARITY
IA Company Llmlted by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysls of oxpenditurn on ch•rftsbl• actlvltla8 (ContInu￿)
Analysls of dlr•ct C08ts
Dlrect cost•
. Actfvlt188
2024
Total
funds
2024
Ralnbow unlt refurbishmont C￿ts
1,844,398
1,844,398
Dirnct costs-
Activitses
2023
Tolal
funds
2023
Ranbow unlt refvrbl8hment costs
108,245
108,245
Anaty818 of 8UPPOrt costs
Total
funds
2024
Total
fijnds
2023
Fee818ub8crfptlon8
Mlscellaneous costs
Website costs
Recharged salary costs
Statlonery
Telephone
Govemance costs
441
661
(34)
487
6,290
1,096
147
8,619
301
11,976
33.426
20,476
Page 21

ARK CANCER CHARrrY
(A C￿Trpany Limlted ty Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of grnnt8
Grnnts to
Instltutlons
2024
Total
funds
2024
Grants to Hampshire Hospitals NHS Foundation Trust in supptyl of the
Wellbeing Centre
256,276
256.276
Grants to
Ins&tuti
2023
Totsl
funds
2023
Grants to Hampshire Hospitals NHS Foundation Trust in support of tr
Wellbeing Centre
10,366
10,366
Independent examlnots remuneratlon
Th8 independent examlnefs remuneration amounts to an independent ex￿Iner fee of £3,450 (2023 -
£3,270).
10. Tru8tees' remunoratlon and expons
During the year, no Trustees receiv•d any remuneratK>n or other benefits (2023- £NIU.
During the yw ended 31 December 2024, expenses total￿ng £147 ￿*re paid directly to 1 Trustee (2023
- £NIL) The expenses incurred were reimbursmwt of purchases on behalf of the charity.
Page 22

ARK CANCER CHARITY
(A Company Llmlted by Guarantee)
NOTES TO THe FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11. Tanglbl• fflxod a888ts
Computer
oqulpmont
Cost or valuatlon
At 1 January 2024
Addltlons
9,669
3,283
At 31 D￿￿nber 2024
12,932
Depreclatlon
Al 1 January 2024
Charge for the year
2,659
1,932
At 31 Decemhr 2024
4,691
Not book valuo
At 31 December 2024
8,341
At 31 December 2023
7,010
11 Dobtorn
2024
2023
Prepaymenls and accru•d Income
581,676
9,838
Page 23

ARK CANCER CHARITY
(A Company Umlted by Guarantee)
NOTES TO THE FINANCIAL STATEME1￿8
FOR THE YEAR ENDED 31 DECEMBER 2024
l& Current asset Invoslmonts
2024
2023
Terni deposit accounts
1,000,000
2.058.596
14 Credltor9: Amounts falllng du• wlthln one yaar
2023
Accruals and deferred income
1,805,902
97,458
Page 24

ARK CANCER CHARITY
IA Company Llmltod by Guarantse)
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 DECEMBER 2024
15. Stat•m•nt of fund•
ststement of fund• - curv•nt y•ar
Balance at
31
Trnnsfov• December
lnlout
2024
8alance at 1
Janu•ry
2024
Incorne Exp•ndlture
Unr•8trlcted fund•
De8lgnatsd lund8
Wellbeing cmiplhnentary therapies
Wellbeing mental health services
Rainbow unit project
366,000
698,000
623.634
1.391.766
1266,2761
328,642
682,000 11.844,398) (129,36n
2.381.389
682,000 12,100.674)
199,285
1,062.000
G•neral fund8
General furKIs
274.6
223,820
(37,0351 (199,286)
262,029
Total Unrestrlcw fun
2,655.918
805,820 (2,137,709)
1.324,029
Page 25

ARK CANCER CHARITY
IA Company Llmited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
15. Statement of funds {contlnued)
Statement of funds . prlor year
Balance al
31
December
2023
Balance at
l January
2023
Income Expenditu
Unrestrfcted funds
D8signatad fund8
Wellbeing complimentary therapies
Wellbeing mental heatth seThices
Rainbow unlt project
366,000
634,000
1,500,000
366,000
(10,366)
623,634
(108,245) 1,391, 755
2.500.000
(118,611) 2.381.389
Gen•ral fund8
General funds
160.587
137,032
(23,090)
274.529
Total Unrestrlcted funds
2,660,587
137,032
(141,701) 2,655,918
Page 26

ARK CANCER CHARITY
(A Company Limited by Guardntee)
NOTES TO THE FINANCIAL STATEIAENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16. Summary of funds
Summary of funds- current year
Balance at
31
Transfers ￿¢8Mber
inlout
2024
Balance at 1
January
2024
Incom• EX￿ndItUrn
Designated funds
General funds
2W1.389
274.529
582,000 12,100,674
199,286
223.820
(37,035) 1199,285)
1,062.000
262,029
1654918
805,820 12,137.709
1.324.029
Summary of funds- prior year
Balance at
31
December
2023
BalarKe at
1 January
2023
InC￿e Expendilure
Designated funds
General fund8
2.500,OCYI
160,587
(118,611) 2,381,389
(23,090)
274,529
137,032
2.660.587
137,032
(141,701) 2,655,918
Page 27

ARK CANCER CHARITY
(A Company Umlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
17. Analysls of nat assat8 between funds
Anatysls of not assots botwaen funds - currnnt parlod
Unrestrlctod
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
8.341
8.341
3,121.590
3.121,690
(1,805,902) 11,805.902)
Total
1.324.029
1,324,029
18. Reconclliatlon of net movement In funds to net cash flow from operatlng actlvltles
2024
2023
Net expenditure for the period (as per Slatement of Financial Actiirities)
11.331.890)
(4, 670J
Adjustments for:
Depreciation charges
Dividends, interests and rents from inwtments
Decreasel(increase) in debtors
Increasel(decrease) in creditor3
1,932
182.266)
(571.838)
1.708,445
1, 125
(69, 541)
(785)
(86.329)
Net cash used In operatlng actlvltles
(275,61n (160,200)
19. Analysls of cash and cash equlvalents
2024
2023
Cash in hand
Notice deposits (less than 3 months)
Terni deposits (mor& than 1 year)
123,050
1,416,864
1,000,000
159,919
518,013
2,058,596
Total cash and cash aqulvalents
2,539,914
2, 736,528
Page 28

ARK CANCER CHARITY
(A Company Llmlted by Guarants•)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER2024
Analysh of changes In net debt
At1
January
2024 Cmh flo
At31
Dacemb•r
2024
Cash at bank and In hand
Tern deposit accounts
677.932
861,982
1,539,914
2.068.696 (1.068,5961 1,000,000
2.736.628
(196,6141 1639,914
21. Operatlng lea•0 commllmonts
At 31 December 2024 tho Cunpany Imd commltrnents to make futurg minimumlgase payments under
non-cancellable operating leases as foll(M:
2024
2023
Equlpment
Not later than 1 year
Later than 1 year and not later than S yearn
1.250
1. 133
378
2,383
21 Memb•r8' Ilablllty
Each member of the charitable Company undertakes to contribute to tha assets of the Company In the
event of it being wound up whlle he18he 18 a mwnber. or within one year after helshe ceases to be
mwnber, such amount as may be required, not exc8ading £1 for the debts and liabilities contracted before
hel8he ceas89 to bo a member.
23. R•lat¢d party transactlon•
Durfng the year a Trustee of the charity had an honorary contract Hampshlre Hospltals NHS
Foundatlon Tnml, in forni of salary recharged costs, amounted to £7,450.
X Controlllng party
Durfng the year, the charity was urKler the control of the Trustea8.
Page 29