Charity Registration No. 1155747 Company Registration No. 08347720
CANCER UNITED
(a company limited by guarantee)
REPORT AND UNAUDITED FINANCIAL STATEMENTS
For the year ended 31 January 2025
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Cancer United
REPORT AND FINANCIAL STATEMENTS For the year ended 31 January 2025
| CONTENTS | PAGE |
|---|---|
| Legal and administrative details | 3 |
| Report of the Trustees | 4 to 7 |
| Independent Examiners’ report | 8 |
| Statement of financial activities | 9 |
| Balance Sheet | 10 |
| Notes to the financial statements | 11 to 18 |
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LEGAL AND ADMINISTRATIVE DETAILS
Trustees: J Sheward K J Hall E Sheward S S Mitra H L Fisher D S Lovell G Hermann E Hollings (resigned 25 August 2024) S Murphy M Beckett Company registration number: 08347720 The charity is incorporated in England and Wales Charity registration number: 1155747 Registered office: Millfield House Station Road Angmering West Sussex BN16 4HY Independent Examiner: Sarah Alexander FCA FCCA Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ
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REPORT OF THE TRUSTEES OF CANCER UNITED FOR THE YEAR ENDED 31 JANUARY 2025 The Trustees present their annual report together with the fmancial statements of the Charity for the year l Febnwy 2024 to 31 January 2025. The Annual report serves the purposes of both a TTUStees' report and a directors, report under company law. The Trustees ronfirni that the Annual report and fmancial statements of the charitsble company comply with the current statutory requir¢ments. the requirements of the charitable company's governing document and the provisions of the Sta*m¢nt of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective I January 2019). Since the Charity qualifi¢s as small under section 382 of the Companies Act 2006, the Strategic report required of medium and lar8e companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. 8. Policies and obje¢tlves Th¢ Charity's objects (the Objects) are: l. The relief of sickness and the preservation of health among people who have been affected by cancer from diagnosis onwards through non-medical interventions 2. To assist persons suffering from cancer. or those in need of help and sUPPOrt &s a result of such illness, by the provision of fxilities for pre-habililation and rehabilitstion through cancer specific exercise, recreation, music and singing 3. To promote the physical and mental health and well being of sufferers of cancer through the provision of a support groups, education and prdctical advice to them, their families and fri¢nds. 4. To relieve the mental and physical sickness of persons affected by cancer by the provision of social interaction and peer to SUPkK)rt for them. their fomilies and friends. In setting objectives and planning for artivities, the Trustees have given due ¢onsid¢ration to general guidance published by the Charity Commission relating to public ttnefiL including the guidance 'Public benefit: njnning a charity {PB2)'. The Charllks purpose for th¢ publk bcn¢fft The Trustees confmn that they have referr to the guidance ¢ontained in the Chartty Commission's general guidance on public benefit when reviewing Cancer United's ain)s and objectives and in planning future activities. Founded in November 2012 by Jan Sheward BEM herself a cancer survivor Cancer United is a support charity like no other. It serves the local community with an integrated supwrt service for all th( affected by a cancer diagnosis. Its primary focu5 is on providing belp and SUPFK)rt at a critical momenl to aid in(lividual rebuild their love5 following Icer diagnosis. It does this by offering a plethora of benefits so that all who are referred can be ¢ater¢d for. b. Strategles for a¢hlevlng objectives: We pursue our mission through a range of innovative prowmes and services: CUFITTER: Our unique cancer-specialtst gym service, providing tailored exercise progmmes to aid recovery and improve qUlty of life for all cancer patients and those with additional medical conditions and comorbidities. CU On the Ward: Expanding digital a¢eess and hospital-based service& bringing exercise and sUPPOrt directly to patients during treatrn¢nL CU Online: Offering virtual and real time classes and resou to ensure accessibility for all members. regardless of location. Peer Support Networks: Facilitating social groups and on¢-on-one support to further create Community and shared experiences. OUTSINGCANCER Cholr: Harnessing the therapeutic power of music to promote emotional healing and community engagement. Outdoor Activities: Including walking f(M)tball. cyclin& and striding to encourage phy5i¢al activity in a supportive environment. Partnerships: Collth)rating with clinicians and community stakeholders to integrate our services into broader care pathways. Page 4
REPORT OF THE TRUSTEES OF CANCER UNITED FOR THE YEAR ENDED 31 JANUARY 2025 Staff Training and InnovatioD: Investing in our team to ensure the highest quality of service delivery and progmme development. Advocaey and ReseAreh: We continually advocate for ¢8ncer paiients. needs and striving to improve ¢ancer care and support througb our own research and collaboration with our clinical and healthcare partners. Continuous Improvement: We constantly evaluate and asses the effectivene&s of our programmes through observation and feedback and implement impmvements as need Utillsing TeehnoloLY: We us¢ film, media and digitsl platforms to assist in our services and the promotion of them Dfverslfylng Income Streams: Funding raisin& grant funding and donations from SuprterS are all part of our plans for diversification of income streams Through these strategies, we aim to lfIl our mission of empowering cancer pati¢nts to improve their physical and emotional well-being, fostering a p)sitive impact on their overall quality of life during and after cancer treatmenL Achlevements and Perfonn8nee This year has been marked by significant milestones and recognitiODS: Cancer United Centre of Excellenee: In April 2024 we were inforn)¢d that a local landowner was to gift the charity nearly three quarters of an acre of land on which we could build a new centre. Outline Planning Consent was submitted in August 2024 but did not get to planning committee by the end of the faTr¢ial year. There is excitement and a focus on raising the money to build as soon as possible after outline pem]ission has been granted Reeognition of Our Founder: tn the 2023 New Year HoDours LISL our founder, Jan Shewrf was awarded the British Empire Medal (BEM) for her services to people with Cancer in West Sussex. Tb¢ investiture ¢eremony took place on 17 June 2024, attended by many of (bur dedIced staff, trustees. volunteers, and st8kebolders- moment of inurlense pride and celebration for all involved in the Cancer United family. CUFITTER Expansion: Our CU Fitter progrdmme continued to grow. now serving over 400 members and offertng approximately 6.(MXI sessions annually. The addition of two minibuses improved accessibility for those with mobility challenge5, and our mobile popup gym extrnded our reach to isolated communities, always working with our ¢linical partners to ensure that ow &Cer specifkc sessions compliment the overall care of cancer patients. CU On the Ward.. This pioneering service continued to support inpatients undergoing haematological cancer tr¢aknent. Deliv¢red via iPads, it enables patients to Maintain movemen( mental health, and motivation during long perio&s of hospitalisation. CIMSPA-Endor5ed cUF1ER Tralning Course: Chr CIMSPA-endorsed traintng course for personal trdiners continued to flourish, equipping a new cohort of fitness professionals with the specialist knowledge required to become CUFITfER insrructOTS. This programme not onty strengthens our internal capacity but is also buildin8 a national community of cancer-aware fitness professionals committed to making movement core part of cancer recovery. OUTSll¥GCANCER Cholr: Our choir has grown to 50 members and continued to perforni with heart and purpose at a variety of local and private events, proving once again that music is a powerful tool for healing and unity. In conjunction with national organization Making Music we took part in music workshop and ekebrated World Music Day with a spla1 singing OD 21* June 2024 Fundrabing and Communfity Events: Our two OUTRUNCANCER events grew in size and energy, doubling the number of runners while various corIate fundraisers and local donatlons h¢lped us strengthen our financial base and public visibility. Creatlve Writfing Programme: A new creative writing initiative is being pla[ed with TV producer and stee Kate Hall. to empower patients to tell their stories and process their experiences through narrative expression. Peer Supp)rt: Regular hriittsted supwt groups aDd on¢-tO-one sessions, creating a sense of community and emotional support for those affected by cancer Page 5
REPORT OF THE TRUSTEES OF CANCER UNITED FOR THE YEAR ENDED 31 JANUARY 2025 networking and other Cbarities to raise awar¢ness of cancer and OUT serv15 Flnancl81 review The charity held total reserves of £71,118 (2024: £91,612), of which £8,493 (2024: £15,939) wer¢ held as red assets and £NIL (2024: £NIL) were held as Restricted fimds. As a resulL the charity held free reserves of £62,625 (2024: £75,673). Total unrestricted reserves held al the y¢ar end were £71, 118 (2024: £91,612). While the loss of £20.494 this y¢ar is ODCK more very disappointing compared to 2024 accounts profit of £l1.997, the results do not reflect the strides and commitment from the staff or the members ofthe charity. It can be seen the loss is mainly due to unsuccessful grant funding applications. Funding Awards in 2024 were £60,250 compared to 2025 which were £27.4(K), while support through donations dramatically improved by £19.188 with practically no difference in expenditure The Trustees continue to monitor reserves against futsw¢ risks and operational needs. a. Going eon¢ern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to Continue in operational existence for the foreseeable future. For this re&son. they continue to adopt the going concern basis in preparing the fmancial statements. Further details regarding the adoption of the going concern basi5 can be found in the accounting rK)licies. b. Reserves pollcy The Board of Trustees are responsibl¢ for approving the fU1¢e strategy, risk management and reserves policies. Free reserves are that part of the ¢barity'S unrestricted funds that are freely available to spend on any of the charity, purposes. Cancer United maintain5 free unrestricted reserves." Continuity of service during periods of income fluctuation. Ability to seize new Oprt[MI11¢S aligned with our mission. Cover for unexpected costs. The Board of TNstees will review the above criteria with reference to Cancer United's strategy and Annual Plan and deterniine the target level of free reserves to meet these. The Board of Trustees will at times agree to designate funds from fr¢¢ reserv¢s for significant project costs or repla¢em¢nt of major &8sets. Restricted funds ar¢ monies set aside for a particular purpose as a result of designated giving. They are permanently restricted to that purpose and cannot be used for day to day expenses or the nIng costs of the charity strnetU governanc¢ Vdnd minAgemeTrl Cancer Uni*d is a charitable company limited by guarantee. The Board of TTUStees oversees governance, compliance, strategic direction, and risk. Tnee$ bring diverse experience aeross health, busi0¢ss, finance. and community engagement. A full indurtion is provided to new Tnlstees. During the year, E. Hollings T¢signed from the Board. We thank her for her wvice and contributions. Day-tOThday operations are led by the CEO and a small team of committed staff and volunteers. We acknowledge the tireless dedication of our instructors, administrators. cholr leaders, and community parthet5. b. Metbods of appointment or ele¢lion of Trustees The management of the Charity is the reswisil)ility of the Trnst¢¢s who are elected and co-opted under the ternis of the Trust deed. Page 6
REPORT OF THE TRUSTEES OF CANCER UNITED FOR THE YEAR ENDED 31 JANUARY 2025 Future Plans Our ambitions frir the year ahead are driven by the same vahKs that have shaped Cancer United from the start: innovation, inclusion, and impact. Key developments on our horizon include: Expanding CU On the Ward to additional NHS Trusts and into other inpatient departsnents such as oncology and palliative are. Increasing access to CU Fitter through more venues, online classes, and transp)rt supwrt. Diversifying our training pr0Me. Building on the suettss of the CIMSPA-endorsed CUFITTER qualification, we plan to expand the training course into modular wntent. This will ¢nable personal trainers, carers, allied health professionals and eveD family members to better und¢rstand how to support individuals living with and E¢yond cancer. Introduring a pilot 5UPPOrt group specifically for young mothers diagDos¢d with Cancer. following the inspiring journey of s¢veral recent CU member& Launching new outr¢a¢h campaign5 to target underserved communities who are disproportionately affected by laterstsge cancer dtagnoses.Increa5ing revenue through Sla1 enterprise activity, grant appli¢ations, and online prfKluct development (e.8.. downloadable fitDeSS and nutrition plans for cancer survivors). Statement of Trusttts, responsibilllks The Trustees (who are also the directors of the Charity for the puryoses of MpanY law) are responsible for preparing the Trustees, report and the fmancial statements in a¢wrdance with applicable law and United Kingdom Accounting Standards (Unid Kingdojn G¢n¢rally Accept¢d Accounting Prxtice). Company law requires the Trustees to prepare fllJan¢ial ststements foreach financial. Under company law, the Trustees must not approve the fancial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and applir&ion of Tesour¢¢s, including its income and expenditure, for that period. In preparing these financial statements. the Trustees are required to.. sel¢ct suitsble accounting lIcIeS and then apply them consistentty. observe the methods and ptinciples of the Charities SORP (FRS 102). make judgments and accounting estlmates that are reasonable and prudent: sthte whether applirable UK Accounting Standards (FRS 102) have been followeit subject to any material deparnires disclosed and explained in the financial statements. prepare the fmancial statements on the going concern b&sis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are resp)nsible for keq>ing adequate a¢eounting rea)rds th are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time tbe fanCial position of the Charity and enable them io ensure that the fuwicial statements Comply with th¢ Companies Act 2006. They are also responsible for Safeguarding the assets of the Charity and henrx for taking reasonable steps for the prevention and detedion of fraud and other irregularities. Approved by order of the members of the board of Ttte9 on and signed on their behalf by: J Sheward Trustee Page 7
INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF CANCER UNITED FOR THE YEAR ENDED 31 JANUARY 2025 Independent examlner's report to the trustets ofcaneer Unlted ('the Company,) I report to the charity tris on my examination of the a¢counts of the Company for the year ended 31 January 2025. Respon$lbilltles and basis of report As the charity's tNstees of the Company (and also its directors for the purtx)ses of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2(M)6 ('the 2006 Act,). Having Satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independ¢nt examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (the 201 l ACV). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145{5) (b) of the 2011 ACL Independent examiner's stslement I have completed my examination. l ¢onfm that no matters have come to my attention in connection with the examination giving me cause to believe: l. accounting records were not kept in respect of the CompaDy as required by Section 386 of the 2006 Act" or 2. the accounts do not accord with those records: or 3. the accounts do not comply with the a¢¢ounting requirements of Section 396 of the 21X)6 Act other than any requirement that the accounts give a true and fair view which is not a matter considered &$ part of an independent examination. or 4. the a¢¢ounts have not been prepared in accordance with the meth(Kls and prlnciples of the Ststement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their a¢counts in accordance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper Understsnding of the accounts to be reache Sarah Alexander FCA FCCA Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barn5 Birdham Road ChTrchester West Sussex P020 7EQ Date: ... 26 sep.tember 2025 Poge 8
Cancer United STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) For the year ended 31 January 2025 Note Unrestrithed Restrictrd funds fimds Total 2025 2024 Income and endowments from: Donation and legacies Charitable activities Other trading activities Envestment income Other income Total 75,945 60,868 27,357 550 75.945 61,203 27,357 550 93,669 62,372 23,649 432 497 335 1,244 165,964 1,244 166,299 335 180.619 Expenditure on Raising funds Charitable activities Total 44,075 141,853 185,928 44,075 142,718 186,793 37,328 131,294 168,662 865 865 Net IDcomel{expenditure) (19,964) (530) (20,494) 11,997 Transf¢rs between funds 530 530 Net movement fiD fuads Funds brought forward FuDd$ carrled forward 16 (20,494) 91,612 71,118 (20,494) 91,612 71.118 11,997 79,615 91,612 The notes pages l I to 18 forni an intwal part of these fu1¢la1 statements. The statement of fmancial activities also complies with the requirements for ao income and expenditure account under the Companies Aa 2006. All of the inwme and expenditure relates to continuing activities during the above two periods. Page 9
Cancer United BALANCE SHEET (Registration number: 08347720) As at 31 January 2025 2025 2024 Notes Fixed assets Tangible assets Other unlisted investment 8.492 15.938 12 8,493 15,939 Current assets Debtors C&sh at bank and in hand 13 4,741 62,065 66,806 5,146 73,975 79,121 Current Liabilities Creditors: amounts falling du¢ within one year 14 (4.181) (3,448) Net eurrent assets 62,625 75,673 Totsl assets leu Current liabilities 71,118 91,612 Net assets 71.118 91.612 Funds of th¢ Charity: Unrestricted fid5. Restricted funds Total funds 16 71,Il8 91,612 71.118 91,612 For the fllwi¢ial year ending 31 January 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2(K)6 relating to small companies. Directors, responsibilities: The TTUSt¢es have not required the charity io obtain an audit of its accounts for the year in question in accordance with sertion 476; and The Trustees acknowledge their responsibilities for complying with the requirement of the Act with r¢spect to accounting records and the preparation of accounts. These fmancial statem¢nts have b¢¢n prepared in accordanrx with the provisions applicabk to companies'subject to the small Companies, regirne within Part 16 of the Companie5 Act 2006. The accounts were approv¢d and authorised for by the Board of Tn (xi and signed on their behalf by ts4 J SHEWARD Trustee Page 10
Cancer United NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 January 2025 NOTE I- ACCOUNTING POLICIES CHARITY STATUS Cancer United is a privat¢ charitable company limited by guarantee. incorporated in England and Wales, and eonsequently d(S not have share capital. FAch of the Trustees is liable to contribute an amount not exceeding £1 towards the assets of the tharity in the event of liquidation. Further details of its company and Charity registration are giveD on page 3. BASIS OF ACCOUNTIiV4G The financial statements have been prepared in accordance with applicable law and Accounting and Reporting by Chorities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second editio effective l January 2019)- (Clwities SORP (FRS 102)), and with the Financial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland (FRS 102) and the Comp8ntes Act 2006. The financial statements are presented in sterling and figures are rounded to the nearest £. The charity meets the defmition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historiral cost or transaction value unless otheNise ststed in the relevant accounting EN)licy note(s). GOING CONCERN The Trustees consider that there are no rnaterial uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by th¢ ¢harity. The trnstees have a rvasonable expectation th* the charity will continue in owational existence for the foreseeable future. Th¢ financial statements have therefore been prepared on a going concern basis. EXEMPTION FROM PREPARING A CASH FLOW STATEMENT The charity Opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a ¢ash flow stst¢ment in these financial ststements. INCOME AND ENOWMENTS In¢ome is r¢ColSed when the charity bas entitlement to the funds, any perfonDan¢e conditions attached to the items of income have been m¢L it 15 probable that the income will be receive(L and the amount can be measured reliably. DONATIONS AND LEGACIES Donations are recognised when the chaTity has been notified in writing of both the amount and Settlement date. In the event that a donation is subject to conditions that require a level of perforniance by th¢ charity before th¢ charity is entitled to the funds, the income is deferred and not recognised until either those conditions ate fully meL or the fulfilment of those conditions is wholly within th¢ control of the charity and it is probable that these condilions will be fulfilled in the reporting period. GRANTS RECEIVABLE Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where perforniance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and includ¢d on the balance sheet as deferred income to be released. EXPENDITURE All expenditure is recognised once there is legal or ¢onstsuctive obligation to that expenditure. it is probably settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that Category. Where costs cannot be directly attributed to particular headings they have been allocaE¢d on a b&sis consistent with the of resources, with central staff costs allocated on the basis of time spenL and depreciation charges allocated on the proportion of the asset's use. Oth¢r support costs are all(Kated based on the spread of staff costs. RAISIL¥G FUNDS Thes¢ are costs in¢urred in attracting voluntary income, the management of invesunents and those incurred in tradin activities that raise funds. Page IJ
Cancer United NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 January 2025 CHARITABLE ACTIVITIES Charitable expenditure ¢omprises those costs incurred by the charity in the delivery of its activities and seryices for its bmeficiaries. Is includes both costs that Can be allocated ditlY to such artivities and thos¢ costs of an indir¢ct nature necessary to support them. SUPPORT COSTS Support costs include central functions and have been alloLXted to activity cost cafrgories on a basis consistent with the use of resource& for example. allocating property costs by floor areas, or per capity staff costs by the time spent and other ¢osts by their usage. GOVERNANCE COSTS These in¢lude the costs attributable to the charity's compliance with constitutional and statutory requirements, including audiL strategic rnanagement and In, m¢¢tings and reimbursed expenses. TAXATION The ¢harity is considered to p&ss the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the defltiOn of a charitable company for UK corporation t&x purpjses. Accordingly, the charity is ¢xempt from taxation in reSpt of Éncome or capiLql gains RIved within categories covered by Chapter 3 part I l of the Corporation Tax Act 2010 or Sethion 256 off the Taxation of Chargeable Gain5 Art 1992, to the extent that such income or gains are applied exclusively to charitable purposes. FIXED ASSETS AND DEPRECIATION Assets costing £1 00 or more are initially reco)Sed at ¢osts where they are purChd or a fair value at the time of transfer in respect of &ssets where they are donated. The fair value of such &ssets is tr¢ated as a d¢¢med cost. Depreciation is provided on all tangible fixed &wts at rat¢s lCulated to write off the cost, less estimated residual value, of ¢a¢h asset over its expected useful life. &$ follows: _ A) Improvements to pro B) Motor Vehicles C) Computer and other equipment D) Plant and nwhinery - over 10 years - over 5 years - over 2 years - Ovff 4 ye4rs TtUDE DEBTORS Trade debtors are amounts thie from customers for merchandis¢ sold or services rfOnned in the ordinary course of business. Trade debtors are r¢cognised initially at the transactton price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original ternjs of th¢ rec¢ivables. CASH AND CASH EQUIVALENTS Cash and cash equivalents comprise cash on hand and call deposits, and other short terni highly liquid investhients that are readily convertible to a known amount of cth and are subject io an Insi]ficant risk of change in value. FUNDS Restricted funds are to be used for specific purposes as laid down by the donor. Exp¢ndilure, which meets these crtteri4 is ¢barged to the fund. Unrestricted funds are donations and other income received or generated and are expendable at the discretion of the Trustee5 in furtberance of the cbarity's objedives. DeSied fimds 8re unTestricted funds eannarked by the Trustees. FINANCIAL INSTRUMENTS Classlflcation The charity only h&% fmaDrial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments aT¢ initially recognised at transaction value and subsequently Mured at their settlement value with the exemption of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 12
Cancer United NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 January 2025 BORROWINGS Borrowings are classified &8 current liabilities unless the ¢harity has an unnditIonal right to defer settlement of the liability for at leasr twelve months after the reporting dat¢. DONATIONS AND LEGACIES Unrtsricted Restricted funds funds Total 2025 Total 2024 Donations and legacies Donations from individuals Granls, including capital granls Grants from other charities Regular giving and capital dOnl0S 43.757 43.757 24,570 27.4(K) 27,400 60,250 8,849 93,669 75,945 75,945 Of the Donation and Legw inwrne from 2024, £10,(K)O was attributable to Restri¢t¢d funds. tNCOME FROM CHARITABLE ACTIVITIES Unrestricted funds Restricted funds Total 2025 Total 2024 CU Fitt¢r Outsing Cancer Outki¢k Cancer Outcycl¢ Can¢er Outrun Cancer CU Onltne CU on the Ward 24,251 21,092 2,440 385 iJ,440 1260 24,251 21,092 2,440 385 11,440 1.260 335 61,203 27,246 22,297 3,230 410 6,692 2,304 192 62,372 335 335 60,868 Of the 2024 Charitable activities income, £192 was in relation to restricted funds. Page 13
Cancer United NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 January 2025 INCOME FROM OTHER TRADING ACTIVITIES Unrestricted fuDds Total 2025 Total 2024 Trading income; Shop income from sale of donated goods and seryices Sales of Goods and services Local fundraising and Street collection income 6,173 6,173 5,365 3.077 3,077 896 27.357 27,357 23,649 All other trading activities incorn¢ from 2024 was attributable to Unrestricted fiJt)ds. EXPENDITURE ON RAISING FUNDS Unrestricted funds Restricted fimds Total 2025 Totsl 2024 a) Costs ofgeneratlng donations and legaeles Donations 3.002 3,002 2,774 Restricted funds Total 2025 Total 2024 funds b) Costs of trading activities Depr¢¢latiO atnortisation and other similar 10.468 10,468 9,392 Other direct costs of activities for generating funds 30,605 30.605 25,162 Totsl Expenditure on Raising Funds 44,075 44,075 All expenditure on raising in 2024 was attributable to Unrestricted fimds EXPENDITURE ON CHARITABLE ACTIVITIES Unrestri¢ted funds Restricted funds Total 2024 2025 Events Direct Charitabl¢ Activities Allo¢ated support costs Governance ¢osts (note 71 17228 73,460 42.030 17,228 74,325 42.030 17,592 65,763 38,680 141,853 865 142,718 131,294 Of the Charitsble Activity expenditure in 2024, £11224 was attributable to restricted fund5. Page 14
Cancer United NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 January 2025 ANALYSIS OF GOVERNANCE COSTS Governance costs Unrestricted funds Total 2025 Total 2024 Independent examiner fees Examitiation of th¢ fmancial statements Other fees paid to examiners Accountancy fees Legal fees 1,680 1,680 1,590 7,455 7,455 7.348 321 9.135 All governanc¢ cost expenditure in 2024 was in relati( to unrestricted fund& NET OUTGOING RESOURCES Net outgoing resources for tbe year include: Tothl 2025 Total 2024 Depreciation of f¢d assets STAFF COSTS 2025 2024 Wages and salaries Pension contributions Social security costs 92,061 1,528 6,376 99.965 83,502 1,417 5,800 90,719 2025 2024 No. Partlculars ofemployeu: The average number of employees during the year. calculated on the basis of full-time equivalents, was as follows: Project and Fiiness Staff Finance and Administrativ¢ staff No employees received remuneration of more than £60,OIXI during the (2024: none). Key management personnel are considered to be the Creative Content Director, Trainlng Director and the Musical Director. The total remuneration paid to Key Management Personnel was £65,045 (2024". £63,871) 10. TAXATION The charity is a reeognised Charity and is therefore exempt from CoryK)ration T&x. Page 15
Cancer United NOTES TO THE FINANCIAL STATEMEFrrs For the year ended 31 January 2025 TANGIBLE FIXED ASSETS Improvements to property Furniture Motor Vehicles equipment Total Cost or Valuation At l February 2024 Additions Disposals At 31 January 2025 54,887 18254 3.022 94,906 168,047 3,022 21,276 Depreciation At l Febnw 2024 Charge for the year Depreciation on disposals At 31 January 2025 46,489 4.649 13.975 2.831 91,645 2,988 152,109 10,468 162 577 Net book value At 31 January 2025 3,749 4.470 273 492 At l F¢bruary 2024 4280 12. UNLISTED ENVESTMENT The unlisted investment of £1 represents the charity's interesi in the share capital of its wholly-owned subsidiary undertaking, Uniting T¢ams Lin)ite<L The subsidiary is registered in England and Wales aDd has been dom]ant since incoryK)ratlOD. 13. DEBTORS AND PREPA YMENTS 2025 2024 Trade debtors Prepayments Other debtors 20 65 5,081 5,146 4,649 4.741 14. CREDITORS: AMOUNTS FALLI]YG DUE WITHIN ONE YEAR 2025 2024 Trade credit¢)rs Other Creditors Social security costs Accruals 952 1.549 1,680 4,181 366 1,492 1,590 3,448 Page J6
Cancer United NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 January 2025 15. PENSION AND OTHER SCHEMES Defined contribution penslon sebeme The charity operates a defmed contribution pension scheme. The pension cost charge for the year represents contributlons payable by the charity to the scheme and amounted to £1,528 {2024: £1.417). The amount outstanding in relation to the pension scherne at the balance sheet dat¢ is £309 (2024: £285). 16. FUNDS Balance at 01 February 2024 Income and gaiDS TraDsf¢T5 between funds Balance at 31 January 2025 Expenditure/ Loss¢s Unrestrleted funds: General Fund 91,612 165,964 (185,928) (530) 71,118 Restrleted funds CU On the Ward Will Charitable Trust Total r¢stria¢d funds 335 (865) 530 335 166,299 865 186.793 530 71,118 Balance at 01 February 2023 Income and gaiDS Transfers between funds Balance at 31 January 2024 Expenditurel Unrestrleted funds: General Fund 78.833 170,427 (157,398) (250) 91,612 Restrleted funds CU On the Ward Will Charitable Trust 782 192 (1224) 250 Total restricted funds 782 79,615 250 180.619 168 622 Page 17
Cancer United NOTES TO THE FINANCIAL STATEMEr For the year ended 31 January 2025 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unr¢stri¢t¢d funds Restricted funds Total 2025 Ftxed &ssets Current assets Current liabilities 8,493 66,805 8,493 66.805 Unrestricted fuDds Restrietrd fimds Total 2024 Fixed assets Current assets Current liabilities 15.939 79,121 15,939 79,121 18. RELATED PARTIES During the year the charity mwle the following related party transactions: J Sh¢waTd No travel expenses were reimbursed (2024: £20 fiu)draising expenses). At the balance sheet date the amount due to/from J Sheward was £nil (2024: £nil). E Sheward Loan repayments £1,158 (2024: £1.5451 At the balan¢e sheet date the amount due to E Sheward was £643 (2024: £1,801) Page 18