Registered Charity Number: 1189412 Company Number: CE021793 ((I Macmillan Macmillan Caring Locally A Charitable Incorporated Organisation Trustees. Report and Financial Statements For the year ended 31 December 2025 Registered Office: Christchurch Hospital Fairmile Road Christchurch Dorset BH23 2JX {01202} 477628
Macmillan Caring Locally Annual Report 2025 Macmlllan Table of Contents Reference and Administrative Detalls............ ... Our History......................................-............. Whatwe do now............. . . Our Care........................................................ What we wanttodo................................................. Chaimian's Statement................................. . Trustees, Report... ... Clinical 5ervices..........................-.......... ..10-17 .10 Fundraising. Volunteering...............-........ Financial review............................................. . io-ii . 12-13 .14-15 Structtjre, governance and management................... Disclosure of infomiation to auditor........... .15-16 .16 Responsibilities of the Dirertors and Trustees......... Independent Auditors, Report..........-......... . . Ststement ol Financial Activities.........-................ .. . .17 .18-21 . 22-23 Balance Sheet........................... .... . -24 Statement of Cash Flows............................................ .25 Notestothe Financlal Ststements................................... .26-33
Macmillan Caring Locally Annual Report 2025 Macmlllan Reference and Administrative Details Legal Status Macmillan Caring Locally was set up by Trust Deed dated 26 July 1974 as Macmillan Cancer Trust, registered with the Charity Commission under registration number 268218. With consent of the Charity Commission, the name was changed to Macmillan Caring Locally on 29 September 21)09. On 11 May 2020 the charity converted to a CIO under gistratiOn number 1189412. On l January 2022 the old charity's reserves {excluding the leaseholdl were transferred into the CIO. Charlty Detsils Charity Registration Number: 1189412 Company Number: CE021793 Registered Office.. Christchurch Hospital, Fairmile Road. Christchurch, BH23 2JX Board of Trustees Mr PJ West Ichairmanl Mrs A Allen Dr AE Hickish Mr HG Lee (appointed 18 November 20251 Dr KL Rees (Deputy Chairman) Mrs CL Wade (appointed 18 November 2025} Mr Th Wilkinson Mrs DA Bannister-Gee (appointed 9 Sept 20251 Mr ME Emsley MrJJK Harvey Leadership Team Mr NSC Williams-Trust Secretary Mrs A Anderson ACA- Financial Controller Mrs LC Sharp- Fundraising Director Auditors; PKF Francis Clark Towngate House 2-8 Parkstone Road Poole BH15 2PW Solicitors: Steele Raymond LLP Richmond Point 43 Richmond Hill Bournemouth BH2 6LR Bankers: HSBC 62 Commercial Road Bournemouth BH2 SLR Investment Managers: CCLA One Angel Lane London EC4R 3AB
Macmillan Caring Locally Annual Report 2025 Macmlllan About Us Our history Formed in 1974. our main objective in our Trust Deed remains "the relief of people suffering from cancer or a life limiting illness or condition". Since formation. funds have been provided in full/part for the construction of: the Macmillan Unit at Christchurch Hospital in 1974. The charity continues to help maintain. equip and improve this unit.
small units at Wimborne and Wareham hospitals. Poole's Forest Holme Hospice- in conjunction with Macmillan Cancer Support Avon View, a nursing home adjoining Christchurch Hospital to provide 5tep-down beds in conjunction with Dorset Council. In 1986 Albany Lodge in Bournemouth was purchased to provide holiday accommodation for cancer patients and carers. In 2011 the provision was updated and The Grove, a 30-bed hotel in Bournemouth was purchased. After refurbishment, it opened in 2012. trading until March 2020 when it closed due to the Covid pandemic. In 2021, after unsuccessful attempts to sell the remaining lease. it reopened with a mana8ement fee being paid to the charity. The Macmillan Unit at Christchurch Hospital is an NHS specialist palliative care unit and hospice for patient5 in South East Dorset and South West Hampshire. The charity, Macmillan Caring Locally works in partnership with University Hospltals Dorset IUHDI NHS Foundation Trust to provide the services at the Macmillan Unit and in our community. Macmillan Caring Locally is a small community charity and is not connected in any way to the national charity Macmillan Cancer Support. What we do now Our Mission.. To sustaln and build upon the provlslon of specialist, responslve and compassionate end-of-life care close to homefor the residents of Christthurch. South East Dorset and South West Hampshire Our Vi5i0n.' MCL envisions acce55 to specialist and compassionate end-of-life care close to home for those living with o terminal diagnosis that responds sensitively to individual andfamily centred needs. MCL aims to SUPPOrt living whilst dying, and specialist palliative and end of life care at home, or close to home, in purpose-built hospice accommodation.
Macmillan Caring Locally Annual Report 2025 (I Macmlllan Our Ways and Means Energetic. ethical and sustainable fundraising Working constructively with NHS Providers, Commissioners, and other local palliative care services to ensure the provision of equitable and responsive services Contribute significant funding to the development or replacement of the existing Christchurch based Hospice premises Make available funding for those services considered desirable to support palliative and end of life care, but outside the current scope of the NHS Employment of appropriate professionals to enable MCL to meet its objectives and discharge its legal obligations to the Charity Commission Work towards recognition as an Educational Centre of Excellence supporting the interprofessional learning and development of specialist clinical expertise of all practitioners engaged with end of life and palliative care Through the above foster a sense of connection between the communlty and Macmillan Carin8 Locally The charity has 9 stsff members with a full time equivalent of 6.9. The main functions ofthe charity team are to fundraise or to provide administrative and finance support. One member of staff directly works with patients to provide advice on welfare benefits and another work5 within the aromatherapy team. The focus for fundraising is to raise about £1.8m annually to support the costs for the service delivery teams shown on page 6. The £1.8m is principally NHS staffing costs, however, the charity also provides other nursing and medical equipment to improve patient treatment and comfort. Our wards at the Christchurch Macmillan Unit can accommodate 16 patients. The are 5 private rooms and a guest bedroom. Patients are admitted to the unit for many reasons including a short stay to adjust medication or for the final days and hours of life. Whatever the reason, we are there to care for them and their families in the best way possible providing an exceptional stsndard of care and a homely environment. We care for cancer patients and those with life limiting illne55es such as Motor Neurone Disease or COPD. The Macmillan Unit wa5 awarded 'Practice Development ststus, making it a Centre of Excellence for Palliative Care. The unit also received The Princess Royal Training Award, for the training and development of their volunteers in 2017 and were very proud to earn the Queen's Award for Voluntsry Service in 2018. Many other patients are cared for in the community or at home. The teams continue to see an increased number of patients as shown in the clinical review on page 10.
(I Macmillan Caring Locally Annual Report 2025 Macmlllan Hospilol Palliative Core Servies Community Speciolist Pallialive Core Nurses Macmlllan Cathg loully The Macmillan Unrt is port of Ihe widew polliotThie care seNiceat UHD. 32 spaclISt nurses ore bosed In tha Mac unit and a team at UHD Boumemouth. Core is provided for patients in tt)e unSt or lo those wishing to sloy ol home. By providing support. core and medication. palienls can remoin comlortoble whilsl mainloining som8 independence. Aromolheropy Team Fomily Support Teom The team of trained professionols from oll different bockgrovnds including nursing soclol worl counselling. ond specialist volunteers prowde flexible supwrt to patients and families. Macmillon Rehabilitath)n Team Aromolherapy hdps lift mood of potients and improve wellbeing. Chaploin Physiotheropists, occupotionol Iheropists. and support workers help wlienls, both in the unit ond al home. to improvètheir mobility. maintoin their independence and feel more comfortoN&. The¢hapel provideso haven ol peace within Christchurch Hospitol for all denominolion of races and creed. Hospice ot Home Team Wellore Banelits Adwce Liwng with o life limiting illr)ess con18od to financial hardship. The odvisors con provide help on linonce5. assisting with opplication5 lor gronts ond benefi15 that patients ore en*illed lo. This t80m of nurses ond support core workers provide hh quality nursing care ond support for patients ond families at homè giving pulients choice oround their preferred place ol care al end of lrfe.
Macmillan Caring Locally Annual Report 2025 (I Macmlllan Hospice at Home {H@H) The primary aim of the H@H service is to enable patients with complex needs to die at home if it is their preferred place of care. The team provides care 24-7, 365 days a year. This care is hands-on and focused on complex palliative patients in the last 4 weeks of life. The service was started in April 2022, initially operating during daytime hours, and expanded in January 2023 to provide a 24-hour service. In 2024 there were 181 referrals. In 2025 there were 195 referrals. Since May 2025 the service has expanded and is now working together with Forest Holme Hospice. The H@H team now has a total of 14 full and part time staff, consisting of 2 team leads, 4 nurse5 and 8 health care support workers and is led by Matron for Hospice Inpatient and H@H Debbie Waters. Support is provided to patients who require admission to the inpatient unit or to prevent hospital admission Icrisisl pending alternative 5UPPOrt being provided. H@H aims to support rapid discharge from hospital or hospice to enable someone who is imminently dying to get home and be cared for in their preferred place of care at the end of life. The team offer expert clinical care during a period of high emotional stress to patients and families. This emotional and psychological support is imperative and during their visits the team are able to offer time and reassurance. We recognise that hospice at home nursinE is clinically complex and emotionally demanding so we ensure that effective support is offered to maintain safe care, staff wellbeing and service sustainability. Supportrng our team improves the quality, safety and experience of patient and families under our care. Education The opportunity to provide educational courses in 2025 was limited by stsffing constraints. Despite this, a couple of essential courses were provided. In April we hosted the "Allow a Natural Death" training at AFC Bournemouth Vitality Stsdium. This specialised training is aimed at registered nurses and covers the law and policies around AAND as well as the complexities of the actual conversation. Training was provided to 23 delegates who all gave feedback of "Very Good/Excellent" Delegates had the space to explore different approaches and communication style5 and reported that they felt more confident and empowered in having these extremely difficult conversations. In conjunction with Forest Holme and Weldmar Hospice our MND team provided face-to-face training to staff from local care agencies. A total of 52 delegates attended courses throughout the year. Delegates told us the training was.eye opening" and educational. Feedback showed that delegates felt more confident in caring for patients with MND.
Macmillan Caring Locally Annual Report 2025 Macmlllan What we want to do Fundraising 2024 was the celebration of our 501h year of service to our community and represented bumper year of fundraising. In 2025, we wanted to build on both the success of association with our 2024 Golden Partners and continue to engage our wonderful team of volunteers in our community fundraising. The charity recruited a team of over 50 volunteers to help at the fundraisin8 events and without this wonderful team. the range, diversity and number of community events would not be possible. We organi5ed and supported 122 events in 2025. Increase Awareness We set and met an ambitious goal for fundraising in 2025 and continue to work on our strategy for marketing the charity. We look to build on the publicity gained in recent years through print, radio and television. Our animated film hat If" created by a student from the Arts University, is an amazing addition to our fundraising resource and featured in 2025 appeals. The Hospice at Home service was put under the spotlight with a moving video of Jade Carpenter. whose brother James was cared for by the team. It has helped generate over £50,000. The charity contributes to the Hospice UK legacy campaign which promotes legacy giving to h05pices in national TV advertisements. In 2025. legacies represented 73% of the charity's income and as such represent a vital source of funds to meet the cost of continuing services. The campaign airs in both February and September 2026. Rebuild the Macmillan Unit We aspire to rebuild the hospice at Christchurch Hospitsl which is reaching the end of its serviceable life. Patient referrals to our service have si8nificantly increased over the last five years. The existing unit was built in 1974 and is too small for the number of people under our care. Designs for a new hospice were signed off in 2019, but the covid pandemic prevented progression. Since the pandemic, there has been a considerable increase in the costs of materials and labour. An initial £5m towards the rebuild was paid over to UHD in 2018 and the charity continues to receive some donations which are held in our restricted funds. £25k has been received in 2025 through donations and legacies. There are several plans being discussed. and costed. for the development of the next chapter of our hospice story. To ensure that the charity save5 towards the objective of a new or refurbished unit, the Trustees have pledged to re-allocate funds from unrestricted funds towards thi5 project. The Board have agreed to allocate surplus unrestricted funds over 5 years from 2023 to 2027. The reserves policy has been amended to reflect this decision as highlighted on Page 14. The effect of this change in reserves policy means that the charity has ringfenced £4.021,486 towards the capital project.
Macmillan Caring Locally Annual Report 2025 Macmlllan Chairman's Statement On behalf of Macmillan Caring Locally and the Board of Trustees, l am privileged and delighted to welcome you to our Annual Report for the financial year ending 31 December 2025. direction now from Government and the NHS make this service an essential constituent of the future of palliative care in the UK. Governance is a vital part of a charity and this is the responsibility of the Board of Trustees. It is essential that the serving trustees have the experience and qualifications necessary to fulfil their role accordingly. We are delighted to welcome three new trustee5 during 2025 in Denise Bannister-Gee, Claire Wade and Howard Lee. All three bring considerable skills and experiences to our Board and you can learn more about them from our website. I must pay tribute to all the people who make our work possible. including our staff and volunteers, our supporters, partners & donors. Their enduring commitment and support over many year5 is nothing short of ma8nificent. This allows us to continue our vital work in making a real difference to people having to face life-limiting illness and the associated problems they and their families have to face. We are indebted to the remarkable palliative care nursing teams from University H05Pitals Dorset, who provide their care within our Macmillan Unit at Christchurch Hospital and in our community. We continue to aspire to having a new or modified building to replace the existing Macmillan Unit, which is now 50 years old and is beyond modification in its present layout & condition. We continue to appraise the option5 available to us. given the vastly increased costs associated with this from our original plan some years ago. In 2024, we had our 50, year anniversary and it gave us the chance to acknowledge our founder Dr Ronald Fisher, whose profound vision then enabled our Macmillan Unit to be built as the first hospice in the state 5VStem. Needless to say, the fundraising initiatives and results in 2024 were astounding by any measure. This year we have seen the momentum continue and ourgrateful thanks go to our fundraising teams, our long-term SUPPOrters and all our supporters and donor5. We thank them for their continued generosity. The trustees are confident that with the continued support of ourvalued community, we will continue to provide our essential services for many years to come. This year we launched our Hospice at Home IH@Hl appeal and the early results look promising so far. This is a much needed dedicated, personally tailored support by our nurses to patients under palliative care who prefer to spend their final days at home in the comfort of their own surroundings. The Peter West Chairman
Macmillan Caring Locally Annual Report 2025 Macmlllan Trustees, Report Clinical Services The numbers of patients cared for by our services are as follows.. Ststlstlc Patients referred to the whole palliative care service 2025 1709 1607 Patients admitted to Mac Unit 423 404 Cornmunity team visits Hospice at Home visits 1995 2864 2412 2734 Community patient's average days in our care 59 78 Patients seen by the hospitsl palliative care team 815 797 Patients seen by end-of-life clinical nurse specialists 780 676 Fundraising We extend our heartfelt gratitude to everyone who has supported Macmillan Caring Locally over the past year. From donations and fundraising to volunteer time, goods and services. every contribution has made a meaningful difference. We have some amazing long term supporters and special mention must go to the following.. The Macmillan White Christmas Dip-started in 2(K18 byTommy Baker andjohn White with 8 people dipping in the sea in fancy dress on Christmas Day next to Boscombe Pier. This very popular event has grown and now has over 1.000 participants every year. The Dip raised £28,000 in 2025 and to date has raised over £389,000. The Sarah Green Golf Tournament- in memory of Sarah who died in 2003. aged 31. with her last days being spent in the Macmillan Unit. Her brother, Anthony Rogers, is the driving force behind the 18 hole, 314 handicap competition held at Iford Golf course every September.Thank you forthe £IO,(XIO raisedthis yearand over£171.0(J) donated to the charity since the event started. The Beach Hut Café Jo and Ron Smith have been raising funds for us in their very popular café, the Beach Hut at Friars Cliff for 19 year5. Holding summer coffee mornings and a Christmas morning special event they attract donations from hundreds of people coming to the beach promenade. for whom for many it is a family tradition. Ron with his amazing photographic skills also creates a beach calendar sold to benefit our charity. Their fundraising to date is over £147,0.
Macmillan Caring Locally Annual Report 2025 (I Macmlllan Diamond Divas- thi5 20-Strong choir based in Highcliffe has spent 11 years singin8 in support of our charity. They perform in care homes, local churches, Wl groups and supermarkets. In 2025, their total fundraising to date reached £78,000. Bournemouth GASP- this group have supported our charity since the unit opened in the 1970s. In 2025 they celebrated 50 years of supporting our charity and have raised over £120.000. Thank you. Whilst this highlights some of the larger donations to the charity this year, we are immensely proud and thankful for each of the individua15 and or8anisations that have donated funds to us. In 2025, we have received some incredibly generous donations from a number of individuals which has raised the fundraising totals to an unprecedented amount for this year. We could not continue the work of the charity without your support and we thank each and every one of you. The fundraising team attended some public events that we had not been represented at previously such a5 "Stompin on the Quomps" and introduced a couple of new ones.. The Wishing Well Walkand The Great Big Duck Race. These events all proved to beverysuccessful and will have a place in the calendar for 2026. The team are excited by the events planned for 2026 with the well-loved charity and supporters. events all returning. including the Flutterby Ball in October. Due to the small size of the fundraising team, proactive grant funding is not a priority for the charity. However. we applied and were successful in receiving several grants in 2025 as follows..
The TH Russell Trust- £15,000 for Hospice at Home The Roger Raymond Charitable Trust - £20.(KJO for Hospice at Home Sharegift- £5.000 for Hospice at Home The Toyota Charitable Community Fund- £500 for general funds Penguins against Cancer- £3,000 for general funds
Macmillan Caring Locally Annual Report 2025 (I Macmlllan Volunteering Macmillan MACMILLAN UNIT VOLUNTEERS SERVICE REPORT.. January- December 2025 The volunteers ol the Mocmillon Unil have continued to provide a variety of roles throughout 2025. Potients, their relolives. eorers ar those in bereavement have benefitted from our speciulist ond high skIld teom of volunteers in both the word environment and in Ihe communify. This Or has seen the introduction ofthe Regen food delivery service. whh hos required our ward support volunteers to attend specialist Iroining in Leval 2 Food Hygiene and sterIa. Volunteers In this role have provided voluoble feedback to ward stoff os they odapted to the new system ond have contributed importont idèas about reducing woste ond improving patienls, nutritionol intokè os port ol our regular volunleer mèètings. We hove also introduced regular wellbeing checks to Ènsure ourvolunleer5 feel supported in thg hospice enwronmenl,. this enables the volunleer stoff team to ensurè tIKJt volunteers are provided r8lèvont Iraining, adaptotions lo thèir rolès and emolionol 5VPPOTt to incfeose ielention and lthj volunteer resilignce. The End ol Lrfè ISPCV) volunteers continue to hovè bimonlhly peer supervision. ond enhanced training opportunities to supporl their roles os they hove a more intense level of patient conloct. This yeor, the SPCV attended o'care lor the Families, training session (provided by Rebeccu Luty, Children ond Fomilies Counsellor- Palientond Fomily Support Team, MMUI to buikl confidence and skillswhen supporting children ond fomilies ofward wtients. There orefurlher sessions in 2026 booked. starting wth'SeM¢or&ond Resilience when Volunteering in Polliotive Care, Ilo led by counsellor Kirsten Freemary PFST MMUI. In Februory 2025, two of our End of Life ISPCV) volunleers- Saly-Ann FOeT and Franco Monteregge- were invited tg be guest speakers at the End-of-Lsfe Champions meeting ol Royol Bournemouth Hospital. It wos wondorful to heor these expèrièncad volunteers lolkto ward staff representotiveslrom ocross UHD NHS Trust obout their rde. and the positivè impoct that troined volunteèrs can moke in supporting potients. thèir families and staff in end-ol-lil& shuations. Angle Brooks Ivolunleer odministratorl has introduced a hNicè-yearly volunteer gardeners meeting, and 2026 will see o recrurtmenl drive to expond the gordening team (working in portnèrshipwth MCL Charity).
Macmi113n Caring Locally Annual Report 2025 Macmlllan Macmillan Icmillan al Charity cal Funds
¢al Care We h¢Jve continued to recruit new volunteers. ond 2025 has seen us welcome l O new starters ot the Mo¢millan Unlt. We have had 4 volunteers retire during this period. The Volunteer Service at RBH continue to support our new opplicants with onboarding (including DBS checks. Occupationol Health opplieations and UHD mandotory volunteer training). Our currentl octive volunteer numbèrs for 2025 are as follows.. . Word supportl refreshmerit volunleers: 16 . Gardener& 5 . Admin.. 2 . Chaplaincy SUPF)Ort (prov¢ding refreshments lor bimor)thly Memoriol Services ot the MMU Chapell 2 . End of Life Comptsnions ISPVCI.. 8 - Volunteer eounsdlors ond befrlendors (under the Potient ond Family Support Teaml- 8 The total number of volunteer shrfts completed during 2025 wo5 1347 and the lotol number of voluntory hours provided to the MMU SeNce was 2737.01 (see table above for breakdown of figures). During this period. we also successfully nomirK]ted 3 MMU volunteers for the Room to Reward scheme, which recognises volunleers who have provided o slgnificont contributlon In t community. The successful volur)teers who will enjoy a free hotel stay of theirchoice. are.. . Franco Moteregge ISPCVI End of Life ward volunteer ond Gordening team) . Janet Clifford (Gardening team) . Sheilo Hickman ISPCVI End of Life word volunteer) FinalW. on t)ecember 10th. 2025, we welcomed 27 volunteers who attended the annual Volunteers Christmas Porfy Ibolh MMU ond MCL charity). This wos a hugely successful event. ond both teams recelved posilive feedback from those ottendlng. It was held al Atorro Sports, Borra¢k Road. Christchurch ond volunteers enjoyed a buffet lunch ond bar, plus on enjoyable virtuol horse racing experien which wos great fun for all who partheipoted. CoUne5 Macmillan
Macmillan Caring Locally Annual Report 2025 Macmlllan Financial Review Income for the year ended 31 December 2025 is £3,117,893, a decrease of £1,226,741 from the previous year, largely attributable to a decrease in legacies, following a particularly strong year for these in 2024. However, the estimated value of future legacies, neither received nor included in 2025 income, remains healthy and the charity continues to support the Hospice UK legacy appeal. This is recognising that this is such a significant income stream for Macmillan Caring Locally. There was some anticipation that donations, together with the top-up from gift aid, might th suffer following the 50 year celebrations. However, in fact the opposite has been true with these being £119,766 higher than 2024. The charity team and all our volunteers have worked incredibly hard to make this happen. The importance of hospice care to the local community continues to be reflected in the support of loyal donors. fundraisers and local businesses. However, by their very nature, these income streams do fluctuate. Costs year on year are relatively stable and reasonably predictable. The most significant cost to the charity in 2025 is the £1,700,0(KJ contributed to University Hospitals Dorset for staffi'ng costs for the service delivery teams as set out on Page 6. At 31 December 2025, Grove invoicing and recognition of rental costs against the Grove lease were moved back to the old, unincorporated charity. All credit notes for 2022 to 2025 were raised at this date and this has resulted in a cumulative adjustment to rental income and costs. These are further explained in notes 4 and 5 to these financial statements and also in the financial statements of the old, unincorporated charity, registered number 268218. There has been no loss of funds or harm to any person or group of persons as a result of the adjustments. The charity's investments with CCLA have underperformed against benchmarks and there will be an adjustment to investment strategy in 2026. Also, as interest rates continue to fall, but the charity has more cash to invest, a revised strategy is imperative to make the funds work harder to be able to address the future of the hospice building on the Christchurch site. The cash flow statement shows another positive net cash inflow of £826,843 in 2025. The surplus for 2025 is £996,046 compared to the previous year where the surplus was £2,065,229. The charity is looking to the future and is con5CiOUS that the ambition to rebuild the Macmillan Unit at Christchurch has become more expensive. The Board decided to designate surpluses arising from 2023 to 2027. as funds specifically targeted for the rebuild projert. Therefore. at the 2025 year-end a further £996,046 has been transferred from general unrestricted funds to designated funds to enable this project to commence in a reasonable timeframe. With the restricted capital appeal, plus £5 million already handed over to UHD, there is now just over £9 million saved toward5 this project. Reserves policy Our reserves policy is to hold unrestricted free reserves to cover 12 months of operating costs. This policy is considered sufficient having taken into account the variable nature of legacies. Page 114
Macmillan Caring Locally Annual Report 2025 Macmillan This mean5 that the charity has to keep in hand about £2rn of cash on relatively short-term deposit. As at 31 December, the charity has £3,375,797 in unrestricted free reserves which meets our required reserves policy of 12 months of expenditure. The Board took a decision to move reserves from unrestricted to designated at the end of 2025. £966,046 of re5erve5 have been transferred. This is to support the capital project to rebuild andlor refurbish the Macmillan Unit. The Board of Trustees will continue to actively review the risks faced by the charity and discuss these in relation to our reserve5 level. Structure, Governance and Management Macmillan Caring Locally's governing document is a Trust Deed dated July 1974. as subsequently amended in 2018. Following receipt of professional advice and agreement by the Charity Commission, the Trust established a Charitable Incorporated Organisation ICIO) in May 2020. The assets and business of the Trust lexcluding the leaseholdl were transferred on l January 2022 and registered with the Charity Commission with registration number 1189412. The Board The Board currently comprises ten Trustees. A list of Trustees who have served during the year can be found on page 3 and further information about their backgrounds. experience and interests can be found on the Macmillan Caring Locally website. Following a review of the Board's strersgths and weaknesses, during 2024 and 2025. the charity successfully recruited several new Trustees. A new Chair was appointed in 2025 to start to address the issue of succession planning. The skills audit has highlighted some gaps in experience potentially arising in the future and these will continue to be addressed by appropriate recruitment. All Trustees give their time freely and no remuneration was paid during the year in respert of their position as Trustee. Governance The Board of Trustees are responsible for the overall strategy and policie5 of the charity and meet four to six times a year. Responsibility for the day-to-day management of the Trust is delegated to the Trust Secretary. Trustees set the remuneration policy of the Trust annually considering matters such as performance. cost of living and charity market fartors. Trustees set the investment policy of the Trust in the context of the overall budget and reserves policy. Day-to-day management is delegated to the Financial Controller.
Macmillan Caring Locally Annual Report 2025 (I Macmillan Trustees are encouraged to visit the Macmillan Unit regularly and to familiarise themselves with the work of the Trust, in addition to being informed by regular bulletins and updates. Briefings are given at all the Board meeting5 by the Leadership team. UHD consultants and staff and other advisors where necessary. Trustees have carefully considered the fundraising activities of the charity and have made the decision to not employ external fundraisers. There is a small team of Trust employees who fundraise for the charity under the supervision of the Trust Secretary and Fundraising Director. Fundraising policies are monitored by the Trustees who would be briefed with reports on any complaints received and any actions taken. No complaints have been received to date. Public Benefft Charity Trustees have a duty to carry out their charity's purposes for the public benefit. The charity has undertaken. within its objects and purposes, and free of charge to Users. the support of people with a diagnosis of cancer or a life limiting illness. This report has set out our activities during the year and further details can be found on our website www.macmillanlocal.or The Tru5tee5 are therefore satisfied the public benefit requirement is fulfilled. Risk Management The Trustees consider annually a statement of the major risks to which the charity is exposed and consider the actions to be taken in mitigation of these risks. Disclosure of Information to Auditor Each Trustee has taken the steps they ought to have taken as a Trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The Trustees confirm there is no relevant information they know of and which they know the auditor is unaware.
Macmillan Caring Locally Annual Report 2025 Macmlllan Responsibilitses of the Directors and Trustees The trustees (who are also the director5 of Macmillan Caring Locally for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial ststements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including its income and expenditure, of the charity for that year. In preparing these financial statements, the trustees are required to: • select suitable accounting policies and apply them consistently; observe the method5 and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent: state whether applicable accounting standard5, comprising FRS 102 have been followed, subject to any material departures disclosed and explained In the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accountlng records that can disclose with reasonable accuracy at any time the tinancial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation governin8 the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees of the charity on Ifh April 2026 and signed on its behalf by: J West Chairman
Macmillan Caring Locally Annual Report 2025 (I Macm511an Independent Auditor's Report to the Members of Macmillan Caring Loca I ly Opinion We have audited the flnancial statements of Macmillan Caring Locally (the 'charity'l for the year ended 31 December 2025, which comprise the Ststement of Financial Activities. Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Stsndards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law {United Kingdom Generally Accepted Accounting Practicel. In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 December 2025 and of its incoming resources and application of resources. including its income and expenditure, for the year then ended: have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the linancial statements section of our report. We are independent of the charity in accofdance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to golng concern In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the linancial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statement5 were authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of thi5 report. Other information The trustees are responsible for the other information. The other information comprises the Information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon.
Macmillan Caring Locally Annual Report 2025 C(I Macmlllan In connection with our audit of the financial statements. our responsibility is to rearj the other information and. in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of thi5 Other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matter prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the Trustees, Report for the financial year for which the financial statements are prepared is consistent with the financial statements,. and the Trustees, Report ha5 been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit. we have not identified material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters where the Companies Act 21)06 requires us to report to you if, in our opinion: • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not Vi51ted by us; or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of trustees remuneration specified by law are not made: or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities (set out on page 171, the trustees are responsible for the preparation of the tinancial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for a55essing the charity's ability to continue as a going concern. disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no realistic alternative but to do 50. Auditor responsibilities for the audit of the financlal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mi5Statement, whether due to fraud or error. and to issue an Page 119
Macmillan Caring Locally Annual Report 2025 (I Macmlllan auditols report that includes our opinion. Reasonable a55urance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud 15 detailed below: A5 part of our audit planning we obtained an understanding of the legal and regulatory framework that is applicable to the Charity. We gained an understanding of the Charity and the sector in which the Charity operates as part of thi5 assessment to identify the key laws and regulations affectingthe Charity- As part ofthis, we reviewed the Charity's website for an indication of any regulations in place and discussed these with the relevant individuals responsible for compliance. The key regulations we identified were Charity legislation, health and safety regulations and breaches of The General Data Protection Regulation l GDPR"). We also considered those laws and regulation5 that have a direct impact on the preparation of the financial statements such as the Charities Act 2011 and Charities SORP - FRS 102. We discussed with management how the compliance with these laws and regulations is monitored and discussed policies and procedures in place. We also identified the individuals who have responsibility for ensuring that the Charity complies with laws and regulations and deals with reporting any issues if they arise. As part of our planning procedures, we assessed the risk of any non-compliance with laws and regulations on the Charity's ability to continue trading and the risk of material misstatement to the accounts. Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following:
Enquiries of management and trustees regarding their knowledge of any non- compliance with laws and regulation5 that could affect the financial statements. As part of these enquirie5, we also discussed with management whether there have been any known instances, allegations or suspicions of fraud. Reviewed fllings With the Charity Commission and whether there were any serious incident reports made during the year. Discussed with management if any health and safety incidents have been recorded during the year. Review of the GDPR policy and enquiries to management as to the occurrence of any reportable breaches. Reviewed legal and professional costs to identify any possible non-compliance or legal costs in respect of non-compliance. Reviewed Board minutes. Audited the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness. Reviewed estimate5 and judgements made in the accounts for any indication of bias. Pagfv 120
Macmillan Caring Locally Annual Report 2025 (I Macmlllan
Audited the risk of fraud in revenue recognition Icompleteness and valuation of legacies), including analytical procedures and substantive testing of legacy income from sources external to the accounting system. Because of the inherent limitations of an audit. there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error. as fraud may involve deliberate omissions, collusion, forgery, misrepresentations, or the override of internal controls. We are also less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. A further description of our responsibilities is available on the Financial Reporting Council's website at- www.frc.org.uk/auditorresponsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to State to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work. for this report, or for the opinions we have formed. ci Daniel Tout FCA Isenior Statutory Auditor) For and on behalf of PKF Francis Clark, Statutory Auditor Towngate House 2-8 Parkstone Road Poole Dorset BH15 2PW th 15 May 2026 Phge 121
Macmillan Caring Locally Annual Report 2025 (I Macmlllan Statement of Financial Activities- Year Ended 31 December 2025 {Including Income and Expenditure Account) Unrestrlrted funds Restricted funds Totsl 2025 Total 2024 Note Income and Endowments from: Donations and legacies Investment income 3,050.378 199,351 1243,4771 71.641 3,122,019 199,351 1203,4771 4,050,253 168,755 125,626 other income 40,000 Total tncome 3.006,252 111,641 3,117,893 4,344,634 Expendlture on: Raising funds Charitable activities 85,850 12.049,8831 113,9851 1159,3821 71,865 2.209,2651 190,6261 12,209,445) Total expenditure 11,964,033) 1173,3671 12,137,400) I2,3,071) Gain5 on investment asset$ 12 15,553 15,553 20,666 Net incomellexpenditure) 1,057,772 161,7261 996,046 2,065,229 Transfers between funds 16 186,5221 86.522 Net mo¥ement In funds 971,250 24,796 996,046 2,065,229 Reconciliation of lunds Total fund5 brou8ht forward 16 5,803,939 619,944 6,423,883 4,358,654 Totsl funds carried torwaid 16 6,765.280 654,649 7,419,929 6.423.883 The note5 on pages 26 to 33 form an integral part of these financial statements.
Macmillan Caring Locally Annual Report 2025 (I Macmlllan Statement of Financial Activities- Year Ended 31 December 2025 (Including Income and Expenditure Account) Unrestricted funds Restricted funds Total 2024 Note Intome and Endowments from: Donations and legacies Investment income Other income 4,029,473 168,755 125,626 20,780 4,050,253 168,755 125,626 Total income 4,323,854 20,780 4,344,634 Expenditure on: Raising funds Charitable activities 190.475 12.208,714 11511 7311 190,6261 12,209,445) Total expendlture 12,299.1891 18821 12,300,071) Gains on investment assets 12 20.666 20,666 Net in¢ome 2.045,331 19,898 2,065,229 Net movement in funds 2,045,331 19,898 2,065,229 Reconciliatlon of funds Total funds brought fonmard 16 3.758,608 6(KJ,046 4,358,654 Total funds Caled forward 16 5,803.939 619.944 6.423.883 All of the charity's activities derlve from COnnuing operation5 during the above two periods. The funds breakdown for 2024 is shown in note 16. The notes on pages 26 to 33 form an integral part of these financial statements.
Macmillan Caring Locally Annual Report 2025 Macmlllan Balance Sheet as at 31 December 2025 (Registration number: CE0217931 2025 2024 Note Flxed a$sets Investments 12 815,235 799,682 Total fixed assets 815.235 799,682 Current assets Debtors 13 678,761 309,236 Cash at bank and in hand 6,304,132 5,477.289 Total current assets 6,982.893 5,786,525 Creditors: Amounts falling due wlthln one year 14 1378,199 1162,3241 Net current assets 6,604,694 5,624,201 Net assets 7,419,929 6,423,883 Funds of the charlty: Restricted income lunds Restricted funds 644,740 619,944 Unrestrirted income funds Unrestricted funds 6,775,189 5,803,939 Total funds 16 7,419,929 6,423.883 The financial statements on pages 22 to 33 were approved by the Irustees, and authorised for Issue on 17, April 2026 and SiEned on their behalf by.. est Chairman The notes on pages 26 to 33 form an integral part of these linancial statements.
Macmillan Caring Locally Annual Report 2025 (I Macmlllan Statement of Cash Flows for the Year Ended 31 December 2025 2025 2024 Note Cash flow5 from operatlng a¢ttvhles Net cash income 996,046 2,065.229 Adlustments to cash flows from non<ash items Investment income 1199.3511 796,695 1168,7551 1,896,474 Working capital adfrustments Decreasellincreasel in debtors IDecreasel/increase in creditors 13 1369,5251 215,875 370,311 1175,0291 14 Net cash flows from operating athvitie5 643,045 2,091,756 Cash flows from SnvestSng activities Interest recelvable and Similar income Revaluation of investments Net cash flows from investing activities 199,351 115.5531 183,798 168.755 120.6661 148.0981 12 Net increase In cash and cash equivalents 826,843 2,239,845 Cash and cash equivalents at l January 5,477,289 3,237,444 Cash and cash equrvalents at 31 December 6,304,132 5,477,289 All of the cash flows are derived from continuing operations during the above two periods. The notes on page5 26 to 33 form an integ¥al part of these financial statements.
(I Macmillan Caring Locally Annual Report 2025 Macmillan Notes to the Financial Statements- Year Ended 31 December 2025 l Accounting policies Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities- Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211 lissued in October 20191- (Charities SORP IFRS 10211, the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of preparation Macmillan Caring Locally meets the delinltion of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carryin8 value of assets. Income and endowments All income is recognised once the eharity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably. Donotion5 and legocles Donations are recognised when the charity has been notifietl in writing of both the amount and settlement date. Where a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the intome is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditsons will be fulfilled in the reportin8 year. Legacy gift5 are recognised on a case-by-case basis following the grant of probate when the administratorlexecutor for the estate has communicated in writbnE both the amount and settlement date. In the event that the gift is in the form of an asset other than tash or a financi31 asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accijracy and the title to the asset having been transferred to the charity. Investment income Investment income is recognised on a receivable basis. Expendlture All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable 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 allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
Macmillan Caring Locally Annual Report 2025 (I Macmlllan Rolsinglunds These are costs incurred In attractinB voluntary income, the management of inve5tment5 and those incurred in trading activities that raise funds. Charitable octlvffjes Charitable expenditure comprises those cost5 incurred by the charity in the delivery of its activitie5 and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs These include the costs attributable to the charity's compliance wtth consthutional and statutory requirements, including audit, strategic management and trustees, meetings and reimbursed expenses. Taxatlon The charty is exempt from Corporation Tax as all r(5 income is charltable and is applied for charitable purposes. Cash and cash equlvalents Cash and cash equivalents comprise tash on hand and call deposits, and othershort-term highly liquid investments that a readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade credltors Trade creditors are obllgations to pay for goods or seNices that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as turrent liabilities rf the charlty does not have an unconditional right, at the end of the reporting year. to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-CLtrrent liabilities. Trade treditors are recognised initially at the transaction price and subsequently measured at amorknsed cost using the effective interest method. Fund structure Unrestricted income funds are general funds that a available for use at the trustees. discretion in furtherance of the objectives of the charity. Designated funds comprise unrestricted funds that have been set aslde by the Trustees for particular purposes. The aim and use of each designateij fund is set out in the notes to the financial statements. Restricted income funds are those donated for use in a particular area or for specific purposes, the Use of which is restricted to that area or purpose. Pensions and other post-rettrement obligations The charity operates a defined contribution pension scheme which is a pension plan underwhith fixed contributions are paiil into a pension fund and the charity has no legal or constructive obligation lo pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior year5. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for 5eNsce, the excess is recognised as a ppaYmefjt. Page 127
Macmillan Caring Locally Annual Report 2025 Macmlllan 2 Income trom donatlons and legaues Unrestrlrted fund$ General Restricted fvnds Totsl 2025 Total 2024 Donations to major appeals Donations from individuals 33,876 33,876 5,780 710,574 2,265,714 74,090 3,050.378 37,701 748,275 2,265,714 74,154 3.122,019 654,400 3.341,810 48,263 4,050,253 Legacies Gift aid reclaimed 71.641 3 Investment income Total 2025 Total 2024 Deposit interest Dividends 193,224 6,127 147,840 20,915 199.351 168,755 4 Other income Unrestricted lunds General Restricted funds Totsl 2025 Total 2024 Grant intome 3,500 1262.5c(II 3.105 12,418 1243,4771 40,orxJ 43.500 1262,SC4JI 3,105 12.418 1203,4771 21,800 75,000 10,560 18,266 125,626 Rental income Education and courses Other income 40,000 5 Expenditure on ralslng funds Unrestricted funds General Restricted funds Total 2025 Totsl 2024 Costs of tradlng artivities: Property rental income costs Costs of Emporium Fundraising and bank fee5 and charges Dirert fundralsing cost5 1119.3421 1119,3421 37,042 486 14.312 19,180 185,8501 124 14.436 33.041 171,8651 13,176 39,922 90,626 13,861 13,985
Macmillan Caring Locally Annual Report 2025 Macmlllan 6 Expenditure on charitable artlvities Unrestricted fvnds General Restrirted funds Total 2025 Totsl 2024 Staff costs Grove expenses Garden 314,129 22,108 4.328 13.799 32.975 56,331 440 314,129 22,108 4,328 14,007 35,763 56,429 440 330,6 25,020 1,752 13,685 30,569 61,658 1,241 Equipment costs including repalrs Professional fees Patients, expenses Volunteers travellin8 Contribution to UHD salarles for Macmillan Unit and palliative care services Staff travelling Office and stationery Telephone Subscriptions Training costs Insurante 208 2,788 98 1,544,206 2,437 7,956 3,477 10,197 5,024 6,492 9,043 16,941 2,049,883 155,794 1,700,000 2,437 7,999 3,477 10,322 5,278 6,492 9,115 16,941 2,209,265 1.680,431 2,778 8,822 3,858 6,822 10,611 6,399 9,379 16,414 2,209,445 43 125 254 Sundry expenses Governante costs- Note 7 72 159,382 7 Analysls of8ovemance costs 2025 2024 Audit fee5 Audit of the financial statements 16,941 16,941 16,414 16,414 Net In¢oming/outgolng resources Net incomin0Utg0ing resources for the year include: 2025 2024 Audit fees 16,941 16.414 Page 129
Macmillan Caring Locally Annual Report 2025 (I Macrnlllan 9 Trustees, remuneration and expenses No trnstees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 10 Staff costs The aggregate payroll costs were as follows.. 2025 2024 Staff costs during the year were: Wages and salarles Social security costs Pension costs 266,769 21,254 26,106 314,129 279.728 22,305 27,973 330,006 The monthly average number of persons (including senior management I leadership team) employed by the charity during the year was as follows: 2025 No 2024 No Charitable activities No employee received emoluments of more than £60.0(Ki during the year. The total employee benefits of the key management personnel of the charty We £143,58412024 - £144,592). 11 Taxation The charty is a registered charity and is therefore exempt from taxation. 12 Fixed asset invertments Urted Investments Total Market value as at l January 2025 Additions at cost 799.682 799,682 Change in value In the year Market value at 31 December 2025 15,553 815,235 15,553 815,235 Historical cost at 31 December 2025 750,000 750,000
Macmillan Caring Locally Annual Report 2025 (I Macmlllan 13 Debtors 2025 2024 Accrued Income 669,250 9,511 678,761 301,421 7,815 309,236 Prepayments 14 Creditors: amounts lalling due within one year 2025 2024 Trade creditors Other taxation and social securlty Other treditors 5,860 14,004 337,500 2,741 32,098 378.199 119,342 2,662 26,316 162,324 Pension scheme creditor Accnjals 15 Commitments Othei financial ¢ommltments As shown In note 18, the Trust has commltments to univeIty Hospitals Dorset IUHDI for staff costs under existing agreements. DisCussn5 are taking place wlth UHD regarding future financial contributions to staff. servtces and the rebuilding of the Ufttt. 16 Funds Balance at 31 December 2025 Balance at I Incoming JaTruary 2025 resouros Resources Goins on expended Investments Transfei Uniestrirted funds General 3,410,502 3.1X)6.252 11,964.0331 15,55311,082,56813,385,706 Designated 2.393,437 996.046 3.389,483 fte5tricted funds 619,944 111,641 1173,3671 86,522 644,740 Total funds 6,423.883 3,117,893 12,137,400 15,553 7,419,929 Page [31
Macmillan Caring Locally Annual Report 2025 Macmlllan Transler Balance at 31 De¢ember 2024 Balante at I Incomin8 January 2024 resources Resources expended Gains on investments Unrestricted funds General 3.758,608 4,323.854 {2,299,1891 20,666 12,393,437) 3,410.502 Designated 2,393,437 2,393,437 Restricted funds 600,046 20,780 18821 619,944 Total funds 4,358,654 4,344,634 12,300,071) 20,666 6,423,883 The spetifit purposes for which the funds are to be applied are as follows.. De5i8nated Unrestricted funds are to be used for the project to refurbish or rebuild the Macmillan Unit. The Board has committed to move surpluses, if they arise, to Designated funds for the 5 years from 2023 to 2027 in order to specilically fund this project. Restricted funds are for 3 purposes. The Brick-by-Brick capital appeal for the update to the hospice facility at Christchurch Hospital has £632,(K)3 net donations as at 31 Oecember 202512024 £606,953). Secondly, there was a dirert Hospice at Home appeal in 2025 with flyets distributed to households in the area that the h05pice covers. Also grant funds of £40,000 were also successfully obtained. At 31 December 2025 there are £Nil remaining funds12024 £Nill as all funds We used to fund staff salaries In year through the tontrlbution made to UHD. Addbtsonally, in restrlcted funds there 15 money received from specific training grants. £12,737 remains unspent as at 31 December 202512024 £12,991). 17 Analysis of net assets between funds Total funds at 31 December 2025 Unrestricted tunds Restrl¢ted funds Fixed asset investments 815,235 6,338,153 1378,1991 815,235 6,982,893 1378,1991 Current aet5 644,740 Current liabilities Total net assets 6,775,189 644,740 7,419.929 Pagp 132
Macmillan Caring Locally Annual Report 2025 Macmlllan Unrestricted funds General Total funds at 31 December 2024 Restricted funds Fixed asset investments Current assets 799,682 5,166,581 1162,3241 799,682 5,786,525 1162,3241 619.944 Current liabilities Total net assets 5,803,939 619,944 6,423,883 18 Related party transartlons During the year the charity made the following related party transactions.. University Hospitals Dorset IUHDI The Trust works closely with UHD. The admirbistrative offices of the Trust are based at Christchurch Hospital. During the year the Trust contributed £1,700,000 to UHD staff costs and services under existing agreements12024- £1,680,4311- At the balance sheet date, the amount due to University Hospitals Dorset IUHDI was £Nil12024- Nill. Macmillan Caring Locally. registration number 268218 Macmillan Caring Locally, unincorporated charity. registration number 268218 is linked to this charity. These charities are separated because the Grove leasehold asset was prevented from being transferred to the new tharity by the freeholder when the conversion to a CIO occurred from I January 2022. All bank accounts were transferred to the CIO, so at 31 December 2025, this tharity owes £337,500 to charity 268218 as highlighted in note 1412024: £nill.