Reglstered number. 08240913 Charity number: 1149758 ARK CANCER CHARITY (A Company Limited by Guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ARK CANCER CHARITY (A Company Llmlted by Guarnnteg) CONTENTS Pagè Reference and Admlnlstratlve Detalls of the Company, its Trustegs and Advlsers Tru8t¢es' Report Trustees, Rosponslbllltles Statement Independent ExamineWs Report 10-11 Statom•nt of Flnancial ActlYftle5 12 Balance Sheet 13-14 Notes to the Flnancial Statements 15-28
ARK CANCER CHARITY IA Company Llmlted by Guarante• REFERENCE AND ADMINISTRATIVE DAlLs OF THE COMPANY. ITS TRUSTEES AND ADV18ERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustees M Rees (ned 26 November 20251 S Fell, Chair R Finlayson l Harrison F Welsh (appointed S March 20261 C Brookes lappolnled S March 20261 Company reglsteTed number 08240913 Charity rgg15tgred number 11497S8 Reglstered offlco The Ark Conference Centre. Dinwoodie Drive, Ba5ingstoke. Hampshlre, RG24 9NN Company secrotary B DreuX Accountants Shaw Gibbs (Alit) Limi18d, Wey Court Wes( Union Road. Farnham, SuTrey, GU9 7PT Pagg 1
ARK CANCER CHARITY (A Company Llmlted by Guavanteel TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Tru$leeJ (who are also dlfectors of the Charity fc* the purposes of the C¢Jmpanies Act) present their annual report, which 18 also the diractors, report, together with the financiol statemen15 Of Ark Cancer Charity (the comparyl for the year ended 31 December 2025. The Trustees canfirm that tho Annual Report and Financial Slalemgnts of the company comply with the current stalulory requirements, the requirements Df the company's goveming document and the PS1onS of the Slalemenl of Recommended Pra¢ti¢e (SORP) "Accounting and Reporting by Charities" leffeclive 1 January 20191- Since the Company qualifie5 as small under section 383, the Strategic Report requlred of rnedium and large companle5 under the Companies Act 2006 (Strategic Report and Dlrectors, Report) Regulations 2013 is not required. Slructure, management and governance Structur8 Ark Cancer Charity is a Company Limf(ed by Guarantee (No.. 82409131 and a Charity Registered in England and Wales (No: 1149758). It 55 governed by its Mernorandum and Articles of Association. The Trustee8 constitute Directors of the Charity for the purposes of company law. Ark Cancer was registered as a cornpany on 4th October 2012.11 was ragisleT8d as a charity on 14th Nov8mber 2012. Emphasis Is placed on the skills of the Trustees ID ensure Tru8lees' full contribution to the Chartys development. • Management The management of the Charity falls into three aa5 of re5wJnsibility'. The management of the Charity are dedicated to enhance the 8xperience of cancer patients receiving treatment al Hampshire Hospital Foundation TrusL Through the grants palicy. we are able to fund the Wellbeing Seplice whlch the NHS currently cannot provide. Communicalion.. Th8 Trustees wtll ensure that the aims of the Charity are projected wlh accuracy and clarity lo the general public, across all fundraising activities and initiatives lo ensure a true reffedion of its objects. Finance and administration: Respon5ibilityfor the accounting, Secretarial, legal and administralive requirements of the Charity are managed by the Trustees. Page 2
ARK CANcERcHATy IA Company Llmlted by Guarant•el TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 structure, managgment and gov8rnance (continued) Governan 11 is with great $adness that the Trusl8gs report the death of Myrddin 'me Rees who vras a founding Member and Trustee of the Charty. MeN was a pioneering surgeon who carried out more than 4000 liver resections frcrfn the first in 1987 to the last in October 2025, just weeks before he died. Durlng his career the mortality rates for patients undergoing this proceduT8 reduced from 20'h to 1%. AIDngside his surgical capability, MeN demonstralad incredible empathy for all under his care and fomier patients travelled fiom all continents to ce18brale his life at a memorial service hold at WIreSter Cathedral in March 2D26. It wa8 MerVs lrfelong ambttlon to prowde worfd class facilities at HHFT for all patients undergoing cancer treatment. He achieved this in his lifetime through establishing the Charity which then funded the refurbishment of the Basingstoke chemotherapy unit. the provision of treatrnent roorns in the Wellbeing Cenlre, and mada gr8nts to HHFT to finance the Wellbeing SeNices. The Trustees are grateful for the vi$w)n, leadership and endless gnthusiasm which Merv provided and will continuè to striv6 to maintain his legacy. 1. Objectives and Actmties The charitys objects as $taied in ils Articles of Association are.. The relief of si¢kness and the preservation of heaf(h and lo 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 provision of equipment, facIleS and seNces ancillary or supplemenlal to those providad by the Statutory authoritie5 or other care providers. lo provide or assist in the provision of funding for enhanced or improved fitting out and decorat(on or any improvement to the aesthetic aspects of new or exk8ling cancer care centres run by the stalulory authorities or Dthor care provider8 lo enhance the wellbeing of persons affected by ¢ancer. providing or as51sling in the provision of., or providing funding for slatulory authorities or other care providers lo prowde, ancillary and complementary care services and ther8pie5 to enhance the wellbeing of person5 affected by cancer. Iv. pmmde suppo¢ assistance and infomiation directly or indirectty to p8opIg affected by cancer and their carers, families and friend5. promote and influence effectlv6 Care, invOeMent and support for people affected by cancer, their carer5, fwnili8s and friends. The furtheran of such objects and purpose5 to b8 carried out in North HarnpshiTe or generdlty in the United Kingdom being objects and purposes which are exclusively charitable according the law of England and Wales. Page 3
ARK CANCER CHARI (A Company Llmited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 StNcturn, managemgnt and governaftce Icontlnued) 2. Public Benefrt The Charity has looked al the public benefits of its objectives and has concluded th8t there 15 5ignrficanl evidence highlighting that offering treatment in a pleasant, interesting. innovative environment benefits patients and greaty improves the outcome of their traalment. The grants will ensur8 the prowsion of.. SeNs within an axceptional setting where the enmronment will.help to elevate Ihe psychological wellness of patients and their familie5. Evidence substantiates those administering treatments within an uplifting facility corrtTibules positively to patients and enhance5 the effectiveness of their Gancgr treatmenL A range of support therapi8s, i.e. psycholcgical support. survivorship courses. access to heatth. frtness, complgmentary therapies, elc. plu5 compTehen5we informatiDn resources. These services will enable patients lo manage their condition throughout diagnosis and treatment lo assist people living with cancer and their families. In summary the public benefrt of Ark Cancer Charity is to ensure that enhanced facilf(ies are available fcff anyone who need5 suppori whether they are receiving treatment or are famity members engaged in supporting a sufferer during or after their treatment. ThefOre the Trustees beli8 that they have comp]ied with the duty lo have due ragard to guidarKe pub55hed by the Charity Commission. Plan$ for future pgrlods To meet the increasing demand for QUT services, we plan lo extend the Cenlre's facilities by adding additional rooms lo accommodate more cllnics. This expansion wll allow us to reach more patients and provid9 them with the sUPPOrt they need. Page 4
ARK CANCER CHARir (A Cc¥npany Llm5t8d by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER2025 Icontlnu•d) Grant making pollGy Funding 15 made available to HampshSre Hospitals NHS Foundation Trust yrants. Grants are made lo Hampshirg Hospitals NHS Foundation Trust at the Trustees, discrellon. ThB Trustees ass&ss all bids from Hampshire Hospitals NHS Foundation Trust lo ensure that the Charty would not be substitutlng other funding sources for slan%Jard NHS Provision bul would be contributing to enhancing what is expected over and above that which will be provided by Hampshire Hospitals NHS Foundation Trust. Grant requests to provide inlegral8d access to complementary therapie5 and support services are required to danstrate that they meet 81 least one of the following objectives in order to be consid&red for funding.. Enhancing the qualty of care received by patients and families over and above the NHS standard provision. ImprovirNJ patient ¢C'denCe in care provided. Pump priming and supporting innordtion. Supporting the development and growth of the Wellbeing Centr8 to enabl8 acc8SS to more patients. Attraction. retention and developm8nt of staff of the highest calibre. Grants are not made to any other organl88llcffl or Individual. iv. Once a grant has been 8pproved tha commitment is recognised the grant is poid in agreed instalmenls over the duration of the project. Flnancial review • Investment poliGy The Charity Trustees have agieed that cash deposits should be held in fixed term interest bearing a¢untS which will ensure that funds can be accessed promptly, strategically and operationally as demands arise. In the previous year. th8 Truste&s agreed lo designate £1,500,000 towards the future funding of the Wellbeing Cenlre, of which al the year end the closing balance of the fund Is al 1.104,267 12024: £1,062.000). The Charty Trustee8 have also agreed to designate £1,000,OOQ towards the future refurbishment of the Rainbow Unil which has been expend8d at the year end. Pag8 5
ARK CANCER CHARITY (A Company Limited by Guarantee TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 • Reserv•5 poIIcy At the year grKI the Chartty held unrestricted reseTve5 Of £1,442.25412024 - £1,324,029) of which £1,104,267 12024- £1.062,000) was d9signaled by the Trustee8. The Reserves Policy wll b8 subject to an annual review. conducted at the end Df each financial year. This 18view will take into account the proj&led budgat for the upcoming year. allowng the trustees tD a$S the adequacy of the existing reserves. Achlovements and p8rforniance • Maln achlevgments GenhaM Centre During the 2020 CoMd panderniG, chemotherapy treatments al Basingsloke Hospital were moved to a standalong unit to ensure the safety of patients and staff by isolating them away frt the main hospital building. Recognising thè $ucce5s of this arrdngement, the Ark Cancer Charty funded an extensive renovation d this unit to ¢reale a more coheswe and efficient working and Ireatrnent environment. The building works took place from July lo October 2024 and the unil was re-opened to patients in November 2024. Both staff and patients £ctivety participated in seleding appropriale colgur 5cheme5 and style5 of arrk for the internal design, ensuring a thoughtful and inclusive approach to the unit'8 aeslheiics. As reported last year, Greenham Trust had generously agreed to release the £500,000 of match funding prewously raised through their fvndraising platform by supporbve donors of Ark Cancer Charty and also approved a further £50,000 towards the costs of the relocation of the chemotherapy unrt to a temporary home for the duratiDn of the refurbishment WOTks. The charty is extremety grateful for IheiT 8UPPOrt and the Tnle&S recognised their 3upport by namin9 the new refUIshed unit The Greenham Centra. The Greenh8m cent was officially opened by Countess Mounlbatten of Bumia on 3th Juty 2025, at an event held in the Ark conferen Centre which was attended by many of the supporters who have raisèd funds for the Charity over the past 13 years. The attendees were provided with the opportunity to look round the Greenham Centra with members of the oncology nursing teams who were able to explain the difference Ihal the new facilities are making to the patients as they undergo their treatment. Thg Edwina Mountbatten and LeDnora Children's Foundation provided a grant of £51,750 to create the Leonora Garden outside the Greenham Centre which provides a seating area within an oasis of calm for both patients and the staff care for them. The Charity also benefitted from the generosty of the Squire Foundation who provided £200,000 towards the building costs sFEGrfTcally refurblshment of the Squire Ward whith is used for outpatient chemotherapy treatments. Wellbein Se The Ark Cancer Charity's Wellbeing Centro continues to positively impact the Gommunity by providing much- needed support services lo canc8r outpatients though provision of the counsellitYJ seNces was tempoorily paused pending the appointment of a new psyc)-one01OgY lead. Complementary therapies provide a vrtal servic8 to Hampshire H05Pitals NHS Foundation Trust (HHFT). The Centre serves a wde range of cancer oulpalients, demonstrating ils ability to cater to diverse needs, induding Page 6
ARK CANCER CHARITY IA Company Llmlted by Guarantee) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achlevements and p8rfomHnce Icontlnued) breast, gynaecological. haematological, prostate. colowtsl. uppeT gaslrointeslinal. and lung cancer patients. Thls inclu$Nty ensures that a broad r8nge of indwiduals can access tailored Support. By offering complementary Iherapl8s along81de conventlonal medical care. the Centre promotes healing that encompasses both physical and emotional wellb9ing. Patients benefft from a comprehensr¥e approach that addresses treatment side effects and amolional challenges. The Centre's team of experi&nced therapists and counsellors bring a wealth of knDwledge to patient care. Their adherence to NHS guidelines and collaboration with clinical colleagues ensur8S that patients reoive evidence- based, inlegraled care. By collects'ng and utilising pallenl feedback, the centre demonstrates its commitment to pulling p*ients at the forefront of its Servi5. This approach not only improve5 Care qualty bul also offer5 insigh15 to HHFT clinicians regarding treatment outcomes and patient experiences. Various case studies have highlighted the Cenlre's theTapies leading to positive outcomes such a5 alleviating treatment side effects, aiding post-operatwe recovery, and supporting patients through challenging treatments such as radiotherapy. The Charity has provided additlonal space within the newty refurbished chemotherapy unit for these serwces and has increased the grants avaiLible in 2025 in line ¥th the increasing demand. Hilothe Chemotherapy, a Cruci part of cancer treatmenL often leads to various slde effects. wlh ¢hemotherapy- induced peripheral neuropathy ICIPN) being a welkknown concem. This condition predominantly affects the hands and feet of cancer patients, resulting in severe pain, discomfort, tingling, numbness, and balance issues. The Hilothem machine is a tailored solution designed lo prevent or minimise the adverse effects of CIPN and HFS. The Charity has provided Iwo machines in Basingstoke and hvo in Winchester which were rne possible through a further generous donation by The Edwna Mountbatten and Leonora Chlhlren's Foundation who have supported this project from the outset. The Charity prowded a grant in 2025 to HHFT forthe maintenance Contract foT the four machinos. Page 7
ARK CANCER CHARITY IA Company Llmlt8d by Guarantee> TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achlgvemonts and performanc8 (contlnuedl • Fundralslng actlvity over the past year Through¢ut the year, our charrty has continued fts fundraising efforts via onlnie platfomis and has ceIVed consistent sUPPOrt from various community groups. The 50=50 inftiative has maintain8d its popularity, contributing to ourfundraising succgss. The Fundraising Manager, appointed in November 2024 has successfully increased our community fundraising actwities, building on all of the gocd work which has be carried in the past so that we continue to fund the increased demand for our wellbeing service5. We &xiend our heartfelt gralitude to everyone inVoe(ouT dedicated team member5, SUPPOrters, 8nd the community at larye. They inspire us lo continue our fundraising wth renewed vigour, knowng that our collective efforts are making a meaningful difference in th8 lThies of those we serve. and we look foNard to continuing our journey towards ¢realing a positive impact in the CDmmunity. Small companies note In preparing this report, the directors hav8 lak8n advantage of the small companies exemptions prowded by section 41 SA of the Companies Act 2006. Approved by crder of the members of the bc)ard of Trustees and signed on their behalf by. Sfkil_ S Fell (Trustee) 5,1, 202 Page 8
ARK CANCER CHARITY (A Company Llmlt8d by Guaranteo) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025 The Truste8s (who are also the directors of the Cc¥npany for the purposes of company law) are Tesponsible for preparino the Trustees. Report and the financial statements in accordance wlh applicable law and United Kingdom Accounting Standards (United Kingdom Generalty Accepted Accounting Prackn'cel. Company law quireS the Trust8&8 to prepaTe financial stalaments for each financial . Under company law, the Trustees must not approve the financial statements unless Ihey are satisfied that Ihay give a true and fair view of the slate of affairs of the Company and of 115 incoming resources and application of resources, including ils income and expenditure, for that perKJd. In pparIng these financial statements, the Trustees are rulled to.. select suitable accounting policies and then apply them consistently.. observe the methods and principles of the Charities SORP (FRS 102).. rnake judgments and accounting estimates that aTe reasonable and prudent., stale wholher applicable UK Accounting Standards (FRS 1021 have been followed, subjeGI to any material departures disclosed and explaingd in the financial slalements., prepare the financial statements on the going concErn basts unless it is inappropriate to presume that th8 Company will continue in business. The Trustees arè r8sponsl)le for keeping adequate accounting records that are sufficient to show and exptain the Companls transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial 51alements comply wf(h the Companies Act 2006. They are also TespDnsible for safeguarding the assets of the Company and hence for taking reasDnable st8P5 for the prevention and delection of fraud and other irregularities. Approved by order of the members of th9 board of Trustees and slgned on its bohaw by. S Fell (Trusteel Date: IL4{ J.1. £-I Page 9
ARK CANCER CHARITY IA Company Llmlted by Guaranteè) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECENIBER 2025 Indepgndent Examlnefs Report to the Trustees of Ark Cancer Charity Ilhe Company) I report lo the charity Trustees on my examin*'on of the accounts of the Company for the year ended 31 December 2025. R¢sponslbllltle8 and Basis of Raport As the Trustees of Ihg Company18nd Its directors for the purpose5 of company lawl you are respon8ible for the preparation of the accounts in accordance wth the requiremgnts of the Companies Act 2006 Ilhe 2006 Acl). Having satisfied mysew that the atnts of the Company ar8 not required to be authled under Part 18 of the 2006 Act and are eligible for independent examination, I report in Te$p8¢t of my examination of the Companl8 account5 Garried out under section 145 of the Charities Act 2011 I'lhe 2011 Act'}. In carrying out my examination I have folbwed the Direclions gwen by the Charity Commission under section 145(51{bl of the 2011 Act. Indopendènt Examlnerfs Statement Since the Companls gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualffied to undertake the examination because l am a member of ICAEW, which is one of the liskd bodies. I have completed my examination. I confirm that no rnatters hav8 coma to my attention in connection with the exaMir10n giving m9 cause to believe: aKounting r8cord8 were not kept in respect of the Company as qUIred by sectbj) 386 of the 2006 Act.. or th8 accounts do not 8c¢ord with those records,. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act olher than any raquirament that the aounts giv8 a 'lrue and faiv Trthew which is not a matter considered as part of an independent examination., or the accounts have not been prepared in accordance wth the methods and principles of the Statement of Recommended Practice for accounting and reporting by charitie5 lapplicable lo Gharities preparing their accounts in accordanca with the Financial Reportitvj Standard applicable in the UK and Republic of Ire5and IFRS 102)]. I have no nm$ and have come across no other matters in connection wlh thg gxamination to which attention should be drawn in this report in order to enable a PTopar understanding ofthe acGounts to be reached. Page 10
ARK CANCER CHAFTy IA Company Llmlted by Guarant8e) INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 This report 18 made Sole to the ctjnpan8 Trustees, as a body, in accordance with Part 4 of the Chartties (Accounts and Report51 Regulations 2008. My work has b88n undertaken so that I might stale to the Companls Trustees those matters l am required lo sLit8 to them in an Indepgndent Examiner's Report and for no other purpose. To the fullest ext8nt permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Companls Trustees as a body, for my work or for this report. Signed. , Mark Dickinson IFCA) Shaw Glbbs (Audlt) Llmlted Wey Court West Union Road Farnham Surrey Gug 7PT FCA 102& Page11
ARK CANCER CHARITY IA Company LimitEd by GuaTanto81 STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 Unrnstrlcted funds 2025 Total funds 2025 Tolal fimds 2024 Note Incomo from: Donations and legacies other trading activities Investments 287,017 46,023 52,319 287,017 45.023 $2.319 688, 736 34.817 82.266 Total income 384,369 384,359 805,819 ExpEndltur8 on., Raising funds Charitable activities 10.885 265,249 10,885 255.249 3.609 2. 134, 100 Total exp8nditure 266.134 266.134 2. 137,709 Net movemont In funds 118,225 118,225 {1,331,890) Reconclllatlon of funds: Total funds brought for4vard Net movement in funds 1,324029 118,22S 1.324029 118,225 2,655,919 (t,331,89QJ Total fund¥ Garrled fopavard 1.442.254 1,442.254 1,324,029 The note5 on pages 15 to 29 form part of these ffnarKial stalemenls. Page 12
ARK CANCER CHARiTY IA Company Llmltsd by Guarante•l REGISTERED NUMBER: 08240913 BALANGE SHEET AS AT 31 DECEMBER 2025 2025 2024 Not* Fixgd assets Tangible assets Current as8ets 11 16,184 8.341 Debtors Investments Cash at bank and in hand 12 13 12,329 1,000,000 580,926 581,676 1,000,000 1.539,914 1.693.255 3.121.590 CTedilors.' aM{ntS falling due thin one year 14 {166,185) (1,805,902) N&t current assets 1,427.070 1,315,688 Total net assets 1,442.254 1,324,029 Charity funds Unrestri¢ted funds.. Wellbeing complimentary thprapies Wellbeing mental health s8rvice8 Rainbow unit project Wellbèing Unit Refurbishment General funds 15 408,287 696,000 366,000 696,000 15 15 15 15 337,987 262,029 Total unrestricted funds 15 1,442,254 1,324.029 Total lunds 1,H2,254 1,324,029 Page 13
ARK CANCER CHARITY IA Company Llmlted by Guarantee) REGISTERED NUMBER: 08240913 BALANCE SHEET ICONTINUED) AS AT 31 DECEMBER 2025 The CDmpany was gntitled to exemption from audlt undèr se¢lion 477 of the Companies Act 2006. Thg members have not required the cnmpany to obtsin an audit for the year In question in accordance with section 476 of Companie8 A¢1 2006. The Trustaas acknowledge their responsibilities for complwng with the rquirements of the Act with respect to accountityj records and preparatlon of financial statements. The financia5 statements have be8n prepared in accordance the provisio applicablg to entities subiact to tha sm811 companies regime. The financial statements were approved and authorised for issue by the Tru$t6es 2nd signed on their beha by. £f2ii S Fell Tru$lee Date. ILkk JJ, 20 2b The note5 on pages 15 tD 28 form part of these finanGial statements. Page14
ARK CANCER CHARITY IA Company Llmlted by Guarantoel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Genernl Inforniation Ark Cancer Charity is a private company. limited by guarantee without share capital and incorporated in England. Its registered office address is The Ark Conference Contre, Dinwoodie Driv8, Basing8toke, Hampshirq RG24 9NN. Accounn9 policiE5 2.1 Basis of preparatlon of flnanclal statements Tha financial slalements have b prepar8d in accordance th the Charities SORP (FRS 102) Accounting and Reportlng by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and RepLtslic of Irgland IFRS 1021 (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102> and the Companies Act 2006. Ark Cancer Charity meets the definition of a public benefit entify under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheiSe stated in the rel8vanl counting policy. 2.2 Incorne Ail income Is recognised once the Company has entitlement to the income, it is probable that the income will be receive¢J and th& amount of income receivable can ba mgasured reliably. The recognition of income frn legacies Is dèpendenl on eslabli8hing enlillement, the probability of receipt and the ability lo estimate with sufficient accuracy the amount receivable. Evidence of enlitlemenl to a legacy exist¥ when the Company has sufficient evidence that a gift has been left to them Ilhrough knowledge of the existence of a valid will and the d&h of the benefaclorl and the execLrtor is satisfigd that the propety in question will not be required lo satisfy claims in the estate. Receipt of a legacy musl be recognised when it is probable that it will be received and the fair value of the amount receivable, which wll generalty be the expected cash amount lo be distributed lo the Company, can be reliably measured. Grants are includad in the Statement of Financial Activities on a rec8wable basis. The balance of income reiVed for specific purposes but not expended during the peri¢xl is shown in the relevant funds on thg Balance Sheet. Where incoTne is recaived in advance of enlillement of receipt, its reccgriition 18 deferred and included in creditors as deferred income. Where entitlement cK¢ur$ before income is received. the income is accrued. Donated senAe8s or facilities are r6rognised when Cornpany has control over th8 item, ary conditions associated vth the donated fiem have be8n m81, the receipt of economic benefrt from the use of the Company of the item is probable and that economic benefit can be measured lIablY. In accordan with the Charities SORP (FRS 1021, general volunloer time is not recognis8d and refer to the Truslees, report for more InfOallOn abotst their contribution. On receipt, donalBd professional services and facilitie5 ar8 rocognised on the basis of the value Df the gift to the Company which is the amount il would have been 1119 to pay to obtain seNices or facilities of equivalent economic benefit on the open market., a COrspOnding amount 18 th&n Taccgnised in expenditure in the period of receipL Income tax recoverable in relation to investment income is reccgni58d at the time the investment irKome is receivable. Page 15
ARK CANCER CHARITY (A Company Llmltod by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles Icontinuedl 2.3 Expendlture Expenditure is recognised once there is a legal or conslructiV8 obligation to transfer economic benerrt to a third party, it Is probable that a transfer of economic benefrts will be required in settlernent and the 8mount of the obligation can be measured reliably. Expenditure 15 classified by activty. The costs of 8aEh aclivity are made up of the total of direct costs and shared costs, including support Costs involved in undertaking each actNty. Direct costs attributable to a sin9le activity are allocated directly to that acttvty. Shared costs which contribute lo more than one activity and support casts which arè not attributable lo a singla activity are apportioned been those aCtilieS on a basis consistent with the use of reSoUrs. Central staff costs ara allocated on the basis of lime spent, and depreciation charge5 allocated on the portion of the a88el'8 Use. Expenditure on raising funds includes all expenditure Incur by the Company to ralse fund5 for ti5 charitable purposes and includes costs of dl fundraising acliwles events and non-charitable trading. Expandrture on charitable activities is incurred on directly undertaking the activities which further the Companls objectives, a5 well as any a550ciated SLtpport costs. Grants payable ar8 charged in the year when the offer is made eXp1 in those cases where the offer is Conditional. such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offerèd subject to conditions which have not been mel at the year end are noted as commitrnent. but not accrued as expenditure. All expenditure is inclusive of irrecoverable VAT. 2.4 Intgrest recelvabl& In18Test on funds held on deposit is included when receivable arKI the amount can be measured reliably by the Company.. this is nomially upon notificati of the inleTest paid or payable by the Institution wth whom the funds are deposited. 2.5 Tangible fixed assgts and depreclatlon Tangible fixed assets are initially recognised al cost. After recognition, under the c05t model, tangible xed assets are measured al cost less accumulated d8preciation and any accumulated impairment losses. All costs incurred to bring a tsngible fwl a58el intri ils intended working condition should be included in the measurement of cosL At each reporting date the Company assesses whether there is any indication of impairment. If such irKlication exists, Ihe recoverable amount of the as58t is dat8rmined lo be the higher of its fair value less costs lo sell and rt5 value in use. An impaimient Ioss 18 recognised where the caTrying amount exceeds the recovgTablg amount. Depreciation is charged so a5 to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. Depreciation is provid&J on the followng basis: Computer equipment 20% slratghl line basis Page 16
ARK CANCER CHARITY (A Company Llmlted by Guarantea) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting pollcles Icontinuadl 2.6 D8btor6 Trade and other debtors are recognised at the settlement amount after any trdde discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.7 Current •s$ot Investments Current asset investments include short-term deposits with a maturity of more than three months from the dale of op8ning of the depo$f( or similar account. 2.8 Cash at bank and In hand Cash al bank and in hand includgs cash and short-temi highly liquid investmonls wtih a short maturity of three month5 or18ss from the dal8 of acquisition or opening of.the deposit or similar a(xount. 2.9 Llabilltles and provlslons Liabilities are r8cognised when Iherg is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in s8ttIent, and the amount of the settlement can be esb'maled roliably. Liabiliti8s are recognised al the amount that Company anticipates it wll pay to settle the debt or thè smount il has r8c•iv•d 94 advanetd paymonts for the 9oods or serviocs it must provide. 2.10 Flftanclal instrument8 The Company only ha5 financial assets and financial liabiliti8s of a kind that qualrfy as basic financial instruments. Basic financial instruments are initially recognised al transaction value and $ub5equently measured al thair settlement value with the exception of bank loans lch are subsequéntly measured at amortised cost using the effectNe interest method. 2.11 Fund accountlng General funds are unrgslricted funds which are available for use at the discretion of thg Trustees in furtherance of the general objectives of the Company and which have not b8en d85ignated for other purposes. Designated funds comprise Untr1ded funds that have been sel aside by the Trustees for particular purpose8. The aim and us8 of each designated fund is set out in the note8 to Ihe financial slatemerts. Investmanl income. gans and losses are allocated lo the appropriate fund. Page 17
ARK CANCER CHARITY (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER 2025 Incomo from donatlons and legacles Unre5triGtEd funds 2026 Totsl funds 2025 Donation$ Legacies 284.131 2.886 284.131 2,J86 287,017 287.017 Included in donations is £10,780 (2024 - £8,09D estlmated as the cost of salaries donated. Grants receivable are from the Greenham Trust for the UbishMent costs of the Oncology Cenlre. unstnCred funds 2024 Tolal funds 2024 Donations 43, 736 43,736 95.000 94000 s50,0 s,000 LegaGies Grants 688. 736 688,736 Income fTom charltable actlvttles Incomefmm"fundra151ng •v8nts Unre5trfcted funds 2025 Total funds 2025 Income from events 45,023 45,023 Page 18
ARK CANCER CHARITY (A Company LlrnSted by Guarant8•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Income from charitable actlvltle8 Icontlnued) Income from fundrnislng events {¢ontinuedl UnresbiGtsd lunds 2024 Tolal funds 2C124 Income from events 34,817 34.817 Investment Income Unre5trlcted funds 2025 Total funds 2025 Bank interest receivable 52,319 52,319 Unmsbicted funds 2024 rolal funds 2024 Bank interest receivable 82.266 82,266 Expenditurn on rnlslng funds Costs of Talslng voluntary irt¢ome Unrestrlcted funds 2025 Total funds 2025 Event Costs Online donation fees Cost of marketing prizes 1,135 9.750 1,130 9,750 10,885 10.886 Pag819
ARK CANCER CHARITY (A Company Llmlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Expendituro on rdising funds Icontlnuedl Costs of raising voluntary income Iconlinued) Un&1cted lunds 2024 Total lunds 2024 Online donation fees Costs of marketing and prizes 676 2.933 676 2,933 3,609 3. 609 Analysis of expondituro on charitable acthities Activitlgs undgrtaken qllroctly 2025 Grant funding of activities 2025 Support cost8 2025 Total funds 2025 Direct costs 31,658 166.319 57,272 255,249 Aclwitios undertaken d1cl1Y 2024 Grant fundlng ol acl1vitS Support costs 2024 Total funds 2024 2024 Direct costs 1,844,398 256,276 33.426 2, 134, 1LI) Included in support costs is £10,78012024- £8.0971 estimated as the cost of sal*ies donated. Page 20
ARK CANCER CHARITY (A Company Limit¢d by Guaran> NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysls of èxpèndir9 on charitable activlttES Icontlnuad) Anafysls of dlrect costs Dlrect costs - Actlviti8s 2025 Total funds 2025 Rainbow unit refurbishment CQ5ts 31,658 31,658 DiTrct costs- ActNities 2024 Total funds 2024 Rainbow unil refutbishment costs 1,844.398 1.844,398 Analysis of support costs Total funds 2025 Tot81 fvnds 2024 Feeslsubscription5 Advertising and promotion Miscellaneous costs Website costs ReLharg8d salary costs stationèry Telephon8 Govemance costs 297 17 (146) 473 35,676 1,330 300 447 432 147 8.619 1.040 301 2Z446 19,325 57.272 33.426 Pag821
ARK CANCER CHARITY (A Company Llmltod by Guarantee) NOTES TO THE FINANCtAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysis of grants Grants to Instltutlons 2025 Total fund$ 2025 Grants to Hampshlre Hospitals NHS Foundation Trust in support of the Wellbeing Centre 166,319 166,319 Gnts to Instilutions 2024 Total funds 2024 Grants lo Hampshire Hospitals NHS FoUjaIlOn Trust in support of the Wellbeing Centre 254276 256,276 Independent examln¢rfs remuneratlon The indepgndgnt examlnevs remuner*ion amounts to an independent examiner fee of £4,86012024 - £3.450). 10. Trustees. romuneratlon and exp8nseB During the year, no Trus1ge5 received any remuneration or clher benefits {2024- £NIL). During the year ended 31 December 2025, expenses tolalling £NIL were paid directly to Trustee (2024- £147) The expenses incurred We reimbur8menl of PUTchase5 on behalf of the charity. Page 22
ARK CANCER CHARITY IA Company Llmited by Guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 11. Tanglble flxed assets Computer equlpment Cost orvaluatlon At 1 Januwy 2025 Addltlor 12,932 10,378 At 31 December 2025 23,310 Depreclatlon At 1 January2025 Charge for the year 4S91 At 31 December 2025 8.126 Net book valuè At 31 December 2025 15,184 Al 31 Decwnb¢r2024 8.341 12. Débtors 2025 2024 Prepayment8 and awued inGome 12,329 581,676 Page 23
ARK CANCER CHARITY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202S 1& Curront asset Investment8 2025 2024 Temi depo8f( accounts 1.01)0,000 t,000,oc 14. Creditorn: Amounts falling due wlthln on• yèar 202S 2024 Accruals and deferred income 166,185 1,8Q5,902 Page 24
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ARK CANCER CHARITY {A Company Llmlted by Guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 17. Analysls of nel wets bgtweon funds Analysls of ng1 assets between funds- current year Unrestricted funds 2025 Total funds 2025 Tangible as5els Current as5els Creditors due within one year 15,184 15,184 1,593,255 1,593,265 1166,1851 (166,185 Total 1,442,254 1,442,254 18. Operntlng lease commitm¢nts At 31 D8mber 2025 the Company had commitments lo make future minimum lease pawnents under non-Gancellable operating leases as follows: 2025 2024 Equlprnent Not lalerthan 1 y¥dr Laterthan 1 year and not later than S years 596 1,938 755 378 2,532 1, 133 19. Members. liability Each member of the charitable Company undertakgs lo contribute to the a35ets of the Company in the event of il being wound up Whi helshe is a member. or within one year after helshe ceases to be a member, such amoL¢nl a$ may be required, not exceeding £1 for the debts and liabllities ¢onlTacted before helshe aseS to be a member. 20. Related party transactlon$ During the sear a Trustee of the charity had an honorary contract with Hampshire Hospitals NHS Foundatlon Trust, in the fomi of salary ettarged costs, amounted to £5.74612024.. £7,450). 21. Controlllng party During the year, the charity wa8 under the control of the Trustees. Page 28