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 D￿AlLs 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 D￿reuX
Accountants
Shaw Gibbs (A￿lit) 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 P￿￿S1onS 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 a￿a5 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 CANcERcHA￿Ty
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 $adness that the Trusl8gs report the death of Myrddin 'me￿ Rees who vras a founding Member
and Trustee of the Charty.
MeN was a pioneering surgeon who carried out more than 4000 liver resections frcrfn the first in 1987 to the last
in October 2025, just weeks before he died. Durlng his career the mortality rates for patients undergoing this
proceduT8 reduced from 20'h to 1%. AIDngside his surgical capability, MeN demonstralad incredible empathy for
all under his care and fomier patients travelled fiom all continents to ce18brale his life at a memorial service hold
at WIr￿￿eSter Cathedral in March 2D26.
It wa8 MerVs lrfelong ambttlon to prowde worfd class facilities at HHFT for all patients undergoing cancer
treatment. He achieved this in his lifetime through establishing the Charity which then funded the refurbishment
of the Basingstoke chemotherapy unit. the provision of treatrnent roorns in the Wellbeing Cenlre, and mada
gr8nts to HHFT to finance the Wellbeing SeNices.
The Trustees are grateful for the vi$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, facIl￿eS 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, invO￿eMent 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..
SeN￿s 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.
The￿fOre the Trustees beli￿8 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
d￿anstrate 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
G￿enhaM 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 ar￿rk
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 Tn￿le&S
recognised their 3upport by namin9 the new￿ refU￿Ished 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 Servi￿5. 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 rn￿e 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 inVo￿e(￿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 p￿parIng these financial statements, the Trustees are r￿ulled 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 at￿￿nts 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$p8¢t of my examination of the Companl8
account5 Garried out under section 145 of the Charities Act 2011 I'lhe 2011 Act'}. In carrying out my examination
I have folbwed the Direclions gwen by the Charity Commission under section 145(51{bl of the 2011 Act.
Indopendènt Examlnerfs Statement
Since the Companls gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualffied to undertake the examination because l am a member
of ICAEW, which is one of the liskd bodies.
I have completed my examination. I confirm that no rnatters hav8 coma to my attention in connection with the
exaMir￿10n giving m9 cause to believe:
aKounting r8cord8 were not kept in respect of the Company as ￿qUIred by sectbj) 386 of the 2006 Act..
or
th8 accounts do not 8c¢ord with those records,. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act olher than
any raquirament that the a￿ounts giv8 a 'lrue and faiv Trthew which is not a matter considered as part of
an independent examination., or
the accounts have not been prepared in accordance wth the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charitie5 lapplicable lo Gharities preparing their
accounts in accordanca with the Financial Reportitvj Standard applicable in the UK and Republic of
Ire5and IFRS 102)].
I have no ￿n￿m$ 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 CHAF￿Ty
IA Company Llmlted by Guarant8e)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
This report 18 made Sole￿ to the ctjnpan￿8 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.
Accoun￿n9 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 othe￿iSe 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 fr￿n 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 re￿iVed 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 v*th 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 InfO￿allOn 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 ￿111￿9 to pay to obtain seNices or
facilities of equivalent economic benefit on the open market., a COr￿spOnding 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 be￿en those aCti￿lieS on a basis consistent with
the use of reSoUr￿s. 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 eX￿p1 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 s8ttI￿ent, 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 Un￿tr1ded 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 ￿U￿bishMent costs of the Oncology Cenlre.
un￿stnCred
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￿&1￿cted
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
d1￿cl1Y
2024
Grant
fundlng ol
acl1vit￿S
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 èxpèndi￿r9 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
G￿nts to
Instilutions
2024
Total
funds
2024
Grants lo Hampshire Hospitals NHS FoU￿jaIlOn 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

rp (M UJ
¢0

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 D8￿mber 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