Ch*ty r￿tra1knn number. 236141 Women's Cancer Detection Society Annual Report and Financial Statements for the Year Ended 31 March 2022 Women's Cancer Detectlon Society Contents Referencè 8TrJ Admini8trativo Details 2to5 IndepeTrJent Aud11￿8. ReFrfKt 6108 Slatement of Flnand81 Acti¥lt 9t010 8alarKo Sh86t 11 Not83 to Fln8ndal Slatem8nts 12to21 Women's Cancer Detection Society Reference and Administrative Detsils Trustses P Magnay W N Pk*en Charlty R•gl8tratlon Numb•r U141 Prfnclpal Offlc• 8 St Marls Grwi Whickham Nw*casde upon T￿ NE16 4DN dltor Azots Audit sep￿08 Chartered ac1>yJn￿ & ststutryy a￿lItOr Bulman Housè Regent Centro Gosforih NE3 3LS Thoma$ M*Jnay a Co. LLP 8 St Marl8 Green Whlc*ham Newcasile upon TJ NE16 4DN B•nk•rn Sanlandef UK F4c M$￿e￿31d8 LX) 4GB Bank F4¢ 32 Gosforth Centre GO￿Orth Ne￿¢ up)n T NE3 1JZ Mwy plc J￿ilee Hou58 Gosforth NE3 4PL Women's Cancer Detectlon Society Trustees. Report The trustees present the annual re￿t tcgethgr the ststsmenls aThJ audltots, r¢pcA1 of the tharity lor the year ended 31 March 2022. P Magrwi W N Picknn StruGlur•• governanc• and m•nw•nt Organlsollon•l stru¢ Women's Cancgr D8tg(kn soc￿ty, TAt4ch was fouDdod wdor a trust dggd dat•J 8th 1964 and last amended on 18t Auw8t 1968. Is a ￿9t￿l charity wllh a rtyl8terad thartty certlllcate numbgr. 236141. ObJKts •nd •lm4 The alm8 and obJethe$ of thg tharrty have remalned unthanwl and have been Implemented thr￿￿tYjt the yp8r urKlw revi￿. The c*8rbty Supp￿ ts treatrnont of pati￿ts and (esearth into brg•st cancer. T1￿ ch8nty ￿hl￿Ve$ these aims by asslstlng vlth finèrJlation of fr8e r888rrf8S 18 b&￿1 on lh8 delknlllon irKaudwJ in th8 charlty stat8m8nt of ra¢ommendod pr8ctsc8 (SORPI. whlch wovtd86 recx>mmerKlations for aecthnting and rnp)rting for tharftle8. Th¢ trust9e5 hava examined the requirew*nts of the ¢h•rity to hcAd fr88 - those reserves not invesled ￿ targltle fixod assets. &XdLWJ￿￿ I￿g term IlablllU6s. or designated for a paiticular purposè. It Is the of the tharrty to rnainla￿ unrestrOct8d fvTrJs of the charfty al a level which equates to 8ppYoximatety months uN9strid￿ expgTrJllure, wl*ch would equate to hokllng b&ts¥een £30.OCKI to £60,CW in fr08 ratseTve5. This provpths suffioent fvnds to govem managemanl. admini8tratM)n 8rrtJ support costs army lo resp￿1 to 8pplutk￿s for grant$ 86 and when th8y 8r6 Sthnltted. At the yèar end, fr•e reserrfes **re £363.(￿)8 (2021: 331.4841, ￿ inc¥ease of £31.524 In the year. SinGg th& thartty Is a granl making b)dy. the trustegs can vary th8 grants awardgd acc¥Jrdlrrfdly and maint8kn r68ervgs to enat4e the c*anty to rospond to requests holp. Golng conc•rn The L*8rfty rell¢s donakn from pubrk to athl•v• Ih8lr 014ecll￿s of fundlng the purchasé of equipment the NHS coukl not affo￿. These thThtic*is are unpredthLle and can vary gready from >e8r to ywr. Th8 charfty ths not o)mmlt to any r￿r￿¥Se# wi advance d rncefvlThJ the relevant funds. The tharfty 8180 re¢8lves requesls to research w0￿Cts. Agth thgse are cdy approvad when SLrfn¢ienl funds 8V8llabl8. Thg tnJst088 are wware of tm fundiw requiromonts of the Charity d g¥ such aro aw¥a Ih8t thay have to retakn 8uffi¢knt to thoir costs for the fcffe8eoat40 luturo. TTU818e8 have consldered the r880urce8 avalable, taklw Into &(t¥Jnt r0880n8bl8 posslb changes In performance the F*)twilid Impoa ￿ the level of (bnatiLm8 rncefv8d. G6v8n tfw ￿Ve1 of res8rw& and co6h held, 8nd the atiity to reduce o)stS 8Lt4xdirrfJly, the trustées consider that there are no material uncartalnties about the ch8rilio8 abw to continue as o gcry C￿￿orn. Rlik m•nag•m•nt The Irustogs have ass8S$0(l the rnaJ￿ rl$ks lo the tharfty 18 exposed, In parflcular tho88 rolallng to tha operakns arKI financ•s of the charfty, and ara 64tlsfied Ihal sy8lem8 are in Fla￿ 10 mllipts •xF*wre to thè maity risks. Women's Cancer Detection Society Trustees. Report Statèm•nt of Trust•M' R￿Pon01b11ltl The trustee5 are reswjnsible lor preparfng I￿ Iru8tee8' rty(Yt arwj Iho lknandal statements in acg)rdance %*ith th8 United Kingdcyn A¢>)Mting Starthds (United Krydom Gemrnlly Accept8d AccounlirKJ Praclce) and appllcaL4e law arKt regulation8. The law apF4le4blo lo tharlties requires Ihe ITUStees to prepwe Ilnandal 8tatwn6nts tr e8¢h Iln8rK4al yoar whith give a Inje and falr vlew of the state of affalrs of the tharity and (I the Inwmlng resources ond applicati￿ of r880ureth of thé c*arty for tlwt l)81iCAI. In prapainJ thasa lknandal 8tat8m8nts. the trustoes are required to.. select 8urfable act￿￿￿n9 pclkl•8 SNI Ihgn •PFty them coMlst8nlly. observe tha meltmids and pthcW8s in tha Charilies so￿0. makejudggments and 8stimats8 th8t arn roa¥onable and pNd8nt', stsle whether appliL*Fe accOun￿Tr3 slantsds havè bèen fL410￿1, sutlect to any materfal departures dlsdosed and exF4ained in Ihe finaThial ¥tat¢m￿¢s. and prewo the I￿￿cl91 slatemnts on the gokwJ c#)n¢trn bas1• It18 InwopAat8 lo wesuma Ihal the chartty WHI ojntlnua kn bus1￿. Thè tnjstees are r8swslt46 for keepkng F*oper rec¢xd8 that dtsdose wlth re8son8bl8 accLtracy at any16mo the fln8nck4 p0S￿on of thg tharity ar￿ enabla Ihem to ensur8 that the financial statam¢nts compty with Ihe Chadtle8 h£t 2011. th8 8prAlc8tkn Ch8rits8 {Ac£￿nts and ReF4)rt81 Regul8tlons, and Ihe pmvwns of the tyustees arn re8F￿131bIts for 8afeguardlng the assets of the charlty aThY hgnce for tokkng rn880nable Step6 for th8 prn¥￿￿on aTrJ d8teclh)n of fraud and ollw irregularities. Dl8clo•urn of Inforni•tlon ta •udltor Eath trustee has laken 8tsp8 ihal they wht to havo tsk￿ a8 8 tru8tee In order to make thom88l¥e8 aware of any relevant •LKIII Inf￿rnal￿ army lo gslablisti that tlh? charlV8 audltor 18 aware of that infomwlhm. Tho trustee8 confinn Ihat Ihere 18 no re1tr4anl kn)fonn•ti￿ thjt they know of and of *td(** they kTr)w the audltor L8 un•hpre. R••ppolnlm•rf ol audllor A26ts Audtt S￿¢0$ Llmitwj. tradlng a8 A20ts Audlt Servk88. **rB 3ppolntgd eudltor to the cx)mpany following thelr wuisftlon ol th8 trade of Talt Walker LLP, tradlng as MHA Tall Walker. on 1 May 2022. A rnsc4uUon to r&appoint Azets ￿￿111 Serrflces as a￿]llor lof thè ansukng WM bo proposod at Ihe annual 98neral meetin The annual report wa8 apFTh*d by thè of ts d￿rtty on behall ty. N Plcken Trustoe Women's Cancer Dotactlon Society Independent Audltorfs Report to the Membern of Women's Cancer Detection Society Oplnlon W¢ have aurfrtgd the finan¢fid stst¢ments of W1)m￿￿ Cancer DoteLknn s￿4￿ty Its￿ 'ch8rity') for tho yFar ended 31 March 2022. Com[￿Se tho Statement of Financi* Actsviti98, Bal8nc¥ Sheet, Notgs to Financial Stslements, inthding a summary of signifkant a(￿￿n11Thg Fdldes. The fin8ndal reForting frame1￿￿ that has t*en aw4ied in their weparation 15 United lQngdom A¢X4)untlr standard8, comprising Cheribes SORP- FRS 102 Tr Finantiat ReportAng Standafd aprAic8bla in UK and Republic cl Irelan(r aThJ tyF4k*ble lffw (United lfjngdom Generally Accepted Aceountlng Pr8ctice). In our oprnion th8 finandal ststements: a Inje and fair of th8 stato crfthe affar8 88 at 31 Marth 2022 and of Its Incomlng resources and appllcatkni of resources, Indudin9 its incomg and expgndlturn for thg y88r then have beon pmperfy preparod kn ￿C￿dan￿ *llh Unllod lfjngd￿ GeneraHy Atteptad Aceounllng Pracike; and have been wepared In ￿£#￿￿8n¢¢ Tkn lh• rnquiroments of Charldts Acl 2011. 8a•l• for oplnlon Wè conducted our aL¥j￿ In aW)rdon￿ *lth Inlomthl Stw)dard8 on {UK) IISAS (UK)> apF4icable law. Our r•sponTAbiltts'es undor those standa￿6 aro further dgscdbgd Sn tho audltor respon8lbTrllll6s for the audit ol Iho financaal statoThnts sectth of our rew1. Wo are Indep￿dent of the ¢hadty kn accordanca wth thè 6thleal r8quir8mènts that are (oknnt to our audlt of th8 flnandol 81atemenlg In tho UK. indLxllr¥J the FRC'S Ethkal Standard. and wd h8ve fvffilled our othw ethlcal reSp￿SibilIti05 In acojrdance wlth th6s8 req￿re￿nIg. We Lwlieve that the a[WJ￿ evld8nce we have obtalned Is sufflclenl arK1 aFpropTiats trJ a bas￿ fof our c(>lnkn. c(•nCl￿1ons r•laOnq to golng conc•m In auditsng th6 finan￿￿ Stalements, h8¥e rjjnduded that tho trI￿te•s, U80 crf wlrg ¢mm ba￿$ of accountsng In tho prepaTrkn of tho flrwncw 8tatements18 apyofft. Based ￿ the WO￿ have perfOrn￿d, have Mt iden1rr￿ ary materi81 Lmcortainli88 relating lo events ￿ condlllons that. indivKlu$lty or cdlthely. may cast swftificant thwbl on the ¢haritablo companys abllity to cffifjnue as a QJnC￿ for a perh)d d at l•ast tsvthe month8 from vknen the finan¢lal $t8tements arg author￿ lor1$8UO. ChJr responsibilities and the resrMslbllrtfj86 of lh6 Iru8tees wlth rejpect to (x)ncem are degcribod in ts relevanl of this roporL Women's Cancer Detectlon Soclety Independent Audltorfs Report to tho Members of Women's Cancer Detection Society Oth?r Infommt The 1rusl8e8 are respJn¥ible for Ihe Ott￿r inforn￿ti￿. The olher k)fonrAtlon wmprises the infomiatvjn induded In the annual reF(¥L other the )InaThJal 8tatemgnts aThJ aUdI￿S reptyi thgrgon. Our oplnlon on the ftnanciel 8tstem8nts th)88 not CJ)¥er Il* other infcvrnallon and, except to the extent othervAso exF4iclUy slated In rewL V•Y do rK* expre88 any f￿M of assuran Condu￿On th@r8￿. In Comectton *lth ￿ awllt ol lh• finorM*I Stateme￿. ow Is to rnad tho other InfOrmaUc￿ and. in d￿r￿j so. o)nshJer Ihe other Infomialth is matena￿Y in￿nsIstenI with the flnancl81 statements or our knO￿¢dge ob￿ined in the audit LY 0th8PNige 8k¥W8 to be matedally misstated. If we Identy such matedal Inconslstenoas or app8r&nt material mvJstotoments. we are requlred to det8mlno %th¢ther thore b a materlal mlsstatement In the Ibnand81 statements or matèr1￿ mi$statwngnt of the 0￿r infornalkn. If, based on th8 havè porfomed. wo tondudo that there b 8 material miss18temnt of this other i)fomwtTron, wè ore rfjqulrod to rowt that faGt. We havo nothirvJ to rewl In thls regard. Matt•rn on whlch w• aY• r•qulr•d to I•￿rt by •xcWon In the Ilghl of our kn￿￿edge WKI urKleTslanding of Ihe charfty and Its an￿r(mOnt obtslnod In Iho (>)ut50 of ￿ audlt. we have not klenlfi8d malarid misstatemonts in Ih Twstees, RewrL Wo ha￿ nothlng to report in respoGt ol the ￿￿k￿lr￿a matter8 Chartlos Act 2011 r8qulrn8 U8 to rewrt lo w)u If, In (￿r opinkthn.. 8d4ualg gccountlng r8oJvd8 hove not been kept, or retums ad•qu8te for our audtt have not begn recelved from branc*a$ not Y￿•d ty u$; or the ftnandal $tstements are not In agreemenl w#h ts acawrrtlng ro¢(*d$ and returrn.. or ¢8rt8in dl$do¥ures of trustees remuneratlon spectfied by law are Ml mode,. ex we have not recdvelj all the Inf0m￿lIOn oxrAanallon$ Vbe requtre Ic¢ our audt. R••poMlblllll•• of Iru•t••• AS •xpl8lnad more fully In ￿ Slatement of Twstees, ResFwdbllltlè81$6t (Mrt ￿ pag8 $1. thè trugteg8 are respons1￿9 for the rxaparation ol thandal ststèmwts and for belng sawed that they glve a tru8 8nd fair vi6w. and for such intgmol contrd as the trustgos delefmin8 is r￿eSsary to enable I preporatim ol fnandal statements that are froo from matetsl m1861atomont. whgthor duo to fraud or error. In wopadr*J ts financial staiement8. the truslee8 aro r88pon86ble for 8880￿rVj Iho ablllty to ¢￿tinue 88 a wng ctmcem, d49d￿n9. as a￿￿bI8. mattors r￿at9￿ lo going concem arld u8ing the ng coneem basis of accounting unless the trustees wttw Inlernl tr* liwidal8 th8 chadty or to ca•$8 operations. or have no reallslic *temalve but to do so. Audltor R•sponslbllltl•$ for tho ¥udlt ol th• fln•Trcl•l slat•m•nts Our objectivos af& to obtaln ro99￿abkn assuran￿ atrfxrt wtsther the ffinancial a6 a ￿018 ar8 fr8e from material mlsstatement. ￿ther due to fraud or wror. and tQ iSSUg an 9￿j110r,s rwl that indLwJe$ our oplnlco). R8asc￿ab1e assurance is a hNJh level of assurancg, t￿1 Is Th)t a guarantee that an audit ca)nductd in accordanr* y￿th ISA% (UK) wim aws d8lect a materlal mlsstaternent when It exI9ts. Mlsst8t&xenls can 8rise frLWn frawl cr err¢Y and arB tts￿1dered material if. indivtdually or in ts agweggte. they (X￿4d rea8Th)ably be exp&*d to Infiuenc8 Ihe e￿norr￿¢ detisions of u¥ers taken on th8 bawB ofthes8 Ilnandal Statem￿1& Women's Cancer Detectlon Society Independent Audltorfs Report to the Members of Women's Cancer Detection Society Irregularitsos. includlng fraud. are Instan[￿ of n0n For and on behall of Azets Audit Serylces Chartered Accountsnts ststuw Aud Bulman Hou86 Regent Contre Gosforth Newcaslle upon T5me NE3 3LS D81e'. Azets Audlt Is a tradir*J name ofAzots Sen*kn Limitsd Women's Cancer Detsction Soclety Statement of Flnancial Activitles for the Year Ended 31 March 2022 Total 2022 Total 2021 Unr••trb¢t•d DOnath)￿ arKf legad•8 Inv8stment income 65.714 65.714 259,749 305 Tat#l IrKomo 65,764 85,764 260.054 Exp•ndltur• on: Raising funds Charltable 8thitre8 (2.149) 32,166 (2.149) 32,166 130) 27,285 Total Expend11￿8 N8t movement In fvrrt18 34,315 27.315 31,449 31,449 232.739 RKan¢lll•tlon of fvnd• Totel funds br￿ght foryrnrd Tolal frJnd8 carriad fiyward 99,338 332,077 15 JI of the th8riV5 acllvhlOB d*fv• from opwalc4w the iw) porbd•. Women's Cancer Detectlon Society Statement of Financlal Actlvltles for the Year Ended 31 March 2022 ToL•l 2021 funds Incom• and EndO￿onts from". Donations aThl legacles Inve81menl in￿rne 259,749 259,749 305 Totsl Income 280.054 260.054 Expenditur• on: Rsislng furKI8 ch81ltsl￿e {30) 130) 27285 Total eyndllure Nel income 232.739 232.739 Nat movement kn fimds 232,739 232,739 R•conclll•tlon of fund• Tot81 fund8 brwhl forward Total ftsnds c4rrf?d lo￿Ard 99,338 15 10 Women's Cancer Detection Soclety (Registration number: 236141) Balance Sheet as at 31 March 2022 2022 2021 Flx•d al￿% T￿gIbl& awts 12 419 Debtors Cash at bank arKI In hond 13 326 214,142 120,857 334.799 366.422 Cr•dltorn: Amourt• f•llln9 du• T*lthln ¢x* y• N•t currnnt a•••ts 14 3240 3.141 331,658 332,077 Fund• of th• ¢h•rlty: UnM8trlct•d In¢ome fvn Unrestricted funds 363.526 Total fvnd• 15 363,526 332,077 he cial 8lal$mwts on pages 9 10 21 V•W8 owrovtyl by th• trustee8. arKI outtM*sod for I￿U• on nad on I￿1r bghalt ty. Nslee 11 Women's Cancer Detection Society Notos to the Flnanclal Statements for the Year Ended 31 March 2022 1 Accounllng poIIGI•• Stat•nMrt ol compll*n Thè financial statemonls have bgen prepared In accordanc• *ilh Acc￿n￿ng and RèF*xting by Chartties: Statement of Recommended Practi¢è appfjCab￿ to charhles preparfng Ihelr a(xounts In actordance with the Fln8n(ial RepNting StaTrJard applicable In tho UK and RewtAlc of Ir8larKI IFRS 1021 leffectN8 1 January 20191- (Charities SORP {FRS 1021}, Ihe Financial RoportlrvJ Standard applic8ble In the UK and R8public of IrelaThl (FRS 1021 and tho ChorÉtw Act 2011. B••h of pr•p•ratlon Women's Cancer Detecuon SLxlety meets tha deflnillon of a publk benefit en￿ty under FRS 102. Th6 8cwJnts (financial statements) have been prepar&1 urthr Ihfr hlstorical COBI convgntion It￿n$ recogni8ad al cost or trarnactk)n value unl8so ott*p4ViSa Statad in ts rolgvant nolel6) to th88 accwnts. The fvnCthn￿ ¢urroncy18 $terfl Ex•mptlon from pr•parlng a ea•h fflow •tal¢m•nt The charlty opted to a(tr)pt ￿letin 1 publl8h•J on 2 Febnjary 2016 ar￿ havo thoreforn rv)t kncludad cash flow 8t8toment In these fin8ndal ststement& Golng ¢On￿rn Th8 charity rglles 8olety upon donoOMs from thg pjbllc lo ac*kn the* obJectlcffl8 of fvndlng tho PUftha86 of equipment which Iha NHS ciyJkJ ￿t affonl. These donallon8 arn unprodictablo aTrJ can vary grealy from ￿#r to ￿ar. The ￿rity doeg not ¢(XMIA to any In advanca of rocemng the relevant fund8. The charty also reoive8 ￿q￿Sts to furKf projects. Agaln these 8rè i)nty approved vthen thorn are $uffiGienl funds avall8t48. The tsustee8 arn aware of thé furKling r8qulrnm8nts of the charfty and as Such 8re gw8re that thgy have to rolain 8uffi¢Y*rt ro8or¥•8 to CJ)Vor tholr (a)8ts for tho fore8e8able firtur¢. E•tlmatlon unc•rt•lnty and ludg•m•nt• The prepgratk)n of the Ilnand￿ statements rewir8s mowemenl to makeJ￿jg￿entS, e8Urnates and as8umptions that affect the amounts rep￿tod. M•nagemgnt wovkl&J depr•dalth, sryayments, a(X7uals and other oJt4)ff a￿UStMents. Whllst management belSeve that Ihege e3Umales judgements arn a(￿rat8. there Is every kellhood th#t fv vlll r#)t be exact The8e esllmale$ and Judgements are c4)ntmu￿Y roviowj and basod expgrnnc* and other faclor8, induding expectalions of future evonts that are belI￿j to bg rea8(Tht48 und&r the dr¢um$tsn¢es. Inwn• and •ndowm•nts Vduntary incomo indLMling donalion& gffts. leg￿ and grants that wovKle (xxe fundlng or of a general nature is reLxgnised when th? charity has entrtl8ment to ￿ i1￿))Me, it is that thg In￿Me received a￿1 the amount can be measured ￿ suffiCi￿t rBliabihty. 12 Women's Cancer Detectlon Soclety Notes to th8 Flnanclal Statements for tho Year Ended 31 March 2022 Donatlons and logades aro recc¥nisod ￿ a T￿l¥abl8 bosis re¢*lpi 18 pr¢￿a￿e and the amount can be reliabty mtssurnd. ExpwdI￿r• l eX￿nd￿ur8 18 rncogni5ed onc* there 19 a W or wistruclive oblh3alion to that oxpendtture. 11 Is prob8bl6 settlement bs Tequlf&J and the amount can be measured reliably. Expendiium agreéd ¢)ver mulllple perh)d$ is recowisod upon le￿Ipt of an knv(xeé for the ex￿￿￿1bjr8. Al ¢osts a￿ 8llocat8d to the apyicable 8xpenditurg ￿￿11r￿J that aggregats ¥imlar costs to that c4tegory. Where c>)sts cannot be direclly attributed to parti￿lar headiThJ$ tw have all￿ated on 8 ba818 o)rri8tsnl wfflh tt uso of resources. wfth central slaff costs alk>caW on Ihe basis of tim? spgnt, and dopred8tlon char983 alhxated on the of Ihe asseys use. Othei 8UPP)rt costs are allocated bas8d on the sweal of slaff ¢08ts. Ralslnq funds The8a ara ¢o$ts Incurred In atlra¢Ung ¥ofuntsry Incorrn. th• m8n8gem8nt of h)vest￿ts a￿1 those incwrrgd in tradlng thilies thal ralse fund8. cha￿ta￿e exp￿dIturn ts)mprt888 IIK*• Q)8ts k￿rrffi1 by the (*8r6ty in thg ddNery of Its actlvlllos and 6ervk08 for Its bonefick9ries. 11 Indude8 both ￿$ts that can be alrKated dlrecty to 8uch and those Costs of an Indlrecl noture n￿sSary to 8UPWt thwn. Support colts Support CO8ts Indude cenlrgl furths and have begn alkxaled to actsvity rA)st calegodes on a bas1$ con81818nt with the of resoLWGeS, for example. all¢xats"Tha prop8ty costs by floor wgas. or per ¢apha, staff ¢08ts by thè tlmo ynt and other ccAts by tt*lr usoge. Gov•man¢• These include the a>sis attrilxtslJe to the I*￿￿8 CXknFdl8nc• c4JMIMonal anLI 81atutory requlrements. In¢￿ding aw*L ¥trateglc mwwmwbt #nd tru8tae8' m8étlNJ$ and r8lmbur8ed oxpgn8e8. T•utlon Thè charity is con8ideTed to Pa￿ ts tests set out in P4rB&woph 1 Sc**dtAe 6 of the Fln8nce Act 2010 and therefore it meets the deflnlllon of a dHrlIat￿8 for UK cory￿18110n tax purp05e$. Accordingty, the tharity potentially exempl from taxation in rgspect ol income or capit81 98lns rec8lved wlthln c4legorfes coV￿￿j by Chapter 3 Part 11 of the Corp)ratTr￿ Tax kt 2010 or Sect1( 256 of the Taxatlon of CharyJ8able Gains Act 19Y2. to the extonl that s￿h incomo or gains am applled exduwvgty to charflablo purpo8¢& Tanglbl• IPAed a￿•ts Indlyidual fixed assets are inrbaty rerwded at rthL jess ￿Y 9jt4eq￿nt accumulated d￿atIon and 8ub8equenl ac¢unxdaled •npairment ios Depreciat5on is provhjetj on tangible fixed assets so as to wrtts off the cost less any residual Value, over their 8xpecW USeft￿ economlc Ilfe as f￿. 13 Women's Cancer Detectlon Society Notss to the Financial Statements for tho Year Ended 31 March 2022 A•••t class F￿￿tUre arml equIrAn￿t Dw•clation rn•thod and rnt• 10% stra￿t ling Inwlrni•nt ol fix•d assets A review for Indlealors of knpdnnent Is crtrt at eaL* Tr￿r￿r￿j date, wrfth the ￿￿verable amount belng estimated where such iThJicators exist Whwe th8 canyng value gxc4eds the recover8ble amount, the asset ks im￿re￿ acc￿￿￿￿y. ￿lar inpairments 8r8 also rgvbwed for posslbla ravorsal at eath reporbiYJ data. Tr•d• d•bt•rn Trade and other debtors recognw inibaly at the tr￿a¢1￿)n we4. Prepayinents are valued at th• amount prepald net d any trade dlscounts duo. Ca•h and Gash •qulval•nts Cash and cash C*ynpri9o cash on hand and call and othor $hort-1grm hlgNy liquid investments th81 are T?￿1¢1Y convertible to a known amount of cash are subject to on rfsk of tharvJe kn valu8. Tr•d• cr•dltorn Cr¢ditors and proviths are re(￿n￿ed thg tharity has • w•sent ob1W￿ resulllng trom a pa8t event thal ￿11 probably re$￿t in the transfer of lunds to • third party and the 8mounl dug to setvo the otAigailon can ba moaswed reliatly. Creditorn and W0￿¥10nS aro nom￿llY recogn18ed at thelr 8ottlemanl amount aftor alow*)g for any tr8do dl#counts dug. Fund struclurn Unrestrkted Snc¢)me fvnd8 that arn avail*)le for u8e at tho tr￿$, dlscretlon in furtherance of tha rt>i•Gtfrrfes of Iho charfty. DepJgnot6d Incomè fijnds ￿1p1180 g￿)eral th•1 hwe been 8et ath• 8t th8 disryetK)n of th Iru8lee8 for 8pedfl purp)se8. The purpo80 ond use of tt￿0 de8Sgn8t•J fijndj 80t out In the Tr)tes to the flnanclal ststements. 08￿gnaled fund$ are unrestrkled funds Set asKkn lor 8pedk P￿p￿ 8t tho dS8(Trtth ol tho P•n•lon• and oth•r polt r•¢lr•m•nt obllgatkb The charity operates a defined contritrxjtron pe￿10￿ s{t￿me whk* i¥ a pen8k)n plan urthr vthich fixed conlrlbutions ar8 paid into a pension fund and Ihe tharrty has no or tsxthidve ¢)blig8ti to pay further con1dbutk￿S even rf the fund r￿1 hold suffiLyent 45sets to pay al gmployeo8 Ihe contribut￿nS to definthl ¢*ntribulIc￿ pqan8 arn re1x￿nI8ed In the Statement of Financial Activitios when thoy are du8. If tonMtr￿fyon pasrynents excood tho contrllmthn du8 9OP¥iC•, the 8xces8 Is f￿09n0$ed as a prepaymenL 14 Women's Cancer Detection Society Notes to the Financial Statements for the Year Ended 31 March 2022 T•)tsl 2022 Totsl Donatlon$ and18gacl88; Leg&So$ Donalom and warrts 239,016 20,733 259 749 61,714 5,714 3 Inv•8lm•nt Incom• Unr••trl¢t•d lund• G•n•r•l Total 2022 To¢al 2021 Int•rn¥t rocefvablo and Slmllar Incom: Intweot recefveble t)n dopo3iis 305 4 Exp•ndltw• ￿ rnl•lNJ lund• a) Colts of w•ratlng don#tlon• •nd l•gacl•• Tol•1 2022 Total 2021 Fundr818lThJ exp￿$68 2.149 30 15 Women's Cancer Detsction Soclety Notes to the Financlal Statements for the Year Ended 31 March 2022 undertak•n Support dlr•cty 2022 2021 Provision of charltatlo sep41¢ GOVern8n￿ ￿8ts 23,525 5,881 2.760 8.641 24,525 2,760 2.780 32.166 23.525 27.285 funds Total 2022 2021 Fro￿810ft ol c￿rttable Serv Govemanc• $upwt o>sts 29.406 29,4C 24.525 32,166 27285 2021 Inc¢me and exp￿dI1￿0 w88 unrestrkted. 16 Women's Cancer Detectlon Society Notes to tho Flnancial Statoments for the Year Ended 31 March 2022 l Ana￿10 ol 9ov•manc• and support co•1• Support ¢￿t* all*X•tod to CharIts￿ •¢tlvlU•s Gov•m•nc• Supwl Total 2021 Staff ¢>Jsts General offlce DepreeAation Audlt f80 4,780 4,780 1,086 4,496 395 15 15 2.760 2,760 5,881 8,641 Unr••trlct•d fund• G•n•rnl TrAal 2022 Total 2021 dit fe08 Audm of tho flnanclal 8tstements 2,7￿j 2.760 2.760 2,760 2,780 2.760 7 Not Incomlngloutgolng ro•oure•• Net In￿mIng r•e(W￿ for th¢ yaw rKJud•: 2022 2021 Audlt faè Depreclatkryn of fixed asaets 2,760 75 2.780 75 No tru8téo$. nor any por80n8 Ihem, rec4iv•d ary from tho tharity during the ￿•r. 17 Women's Cancer Detection Socloty Notss to the Financial Ststements for the Yoar Ended 31 March 2022 9 Staff The aggregate pasvrA costs e8 foknry: 2022 2021 Staff costs durlng th• y••r TH•rn: Wage8 and salaries pen￿On costs 22.750 502 22,0(X) 479 22,479 The montNy average numb•f of pera￿$ (kndudlry sonky managem￿t I19adersh￿ tsam) empbjpd by the charfty thrfng th8 wo8 as ION￿. 2022 No 2021 EmFAoye8J No employw r8c4lved 8molwnonts (rf morn £60.oc￿ thjrlng tr* The total emplo>w b8nellt8 01 the koy manapment p8r8(Kmel d lh& C￿rity were £NII12021- £NII). 10 Audltorn, r•mun•ratlon 20 Audll of the flnanctsl 8talaments 2,760 11 Tax•tloTr The charlty 48 8 r•gi8tored charity and 18 th8r•forn axompt from taxalkni. 18 Women's Cancer Detection Society Notes to the Flnancial Ststements for the Year Ended 31 March 2022 12 Tinglbl• fix•d a•8•ts Furnltur• and uipm•ftt Total Co•t At 1 Aprll 2021 At 31 Marth 2022 4,239 4.239 4.239 4,239 D•pv•cl•t5on At l Aprd 2021 Ch8ryg fry thg ￿r Al 31 March 2022 3.820 75 3.820 75 N•t book v•lu• At 31 March 2022 At 31 March 2021 419 419 13 D•bt•r• 2022 2021 Prepaylnents Ac¢ruod Income 326 2,475 211.867 214,142 326 14 Cr•dltor•: •mounts falllng du• t*lthln om y• 2022 2021 Other 18xalkn aThl 80dal 80¢urrty Accwals 369 2.853 3,240 15 Fund• B•l•nc• at 1 Awll 2021 Incomlng r••ourcgJs R￿QUr¢•* exp•nd•d Balanco at 31 March 2022 Unre•lrkted lund• General 331.9)3 (34,315) 363.352 Designated- 8carves and wig 174 174 T•)tal lund8 332,077 34.315 65.764 ￿ 363.526 19 Women's Cancer Detectlon Soclety Notes to the Flnancial Statsments for tho Yèar Ended 31 March 2022 Balan¢& at I Incomlng AprN 2020 rgsour Resourc oxpgndod Balance at 31 March 2021 Unrestrl¢t•d fund• GOner￿ FurKI8 J.164 280.054 {27.3151 331.903 Deslgnatsd Designated Fund- Sc£rveJ and vlgs 174 174 Total lund8 27,315 280.054 ￿ 332 077 Tho ¥peclflc purpo808 forwhlch the lunds are to b8 appllad ar8 as Unrothctod funds ctyrprl8fr th088 fund8 Iho tnJ8le88 free lo uso for any purp088 In fiJrth8rance ol thg tha￿table i)bJects. Unrestdclad fund8 I￿ILKIe d631gnaW funds. where ts trustees, at their di¥(¥etton. havg u8abJ a fL￿d for a spedfic pwpose. The ba818 for calcuLgtsng Yreg rgsefves. are oftor lor ￿ dwwatod fiJnd8, fixod assots and ot￿r nonw¢￿rranl assets aTha IWflio¥. Women's Cancer Detectlon Soclety Notes to the Flnancial Statements for the Year Ended 31 March 2022 16 Anaty818 of net •u•ts b•1W•￿ fund• Total funds •t 31 Mw¢h 2022 Gen•ral D•sl9nat•d TangiNg tlxed assets Current assets Current ILqblillo6 366.248 13,240 174 366,422 3,240 Totsl net 0850ts 363.352 174 363,526 Tolal fundi at 31 March 2021 Unr•strl¢t•d fvnd• G•nernl 1>••1gn•t•d Tonglbl8 fixed a888ts Curwl assets rrent liatylitles 419 334.625 419 334,799 174 Total not assets 331.9)3 174 332.077 17 Anal￿18 ol n•t fund• At 1 Aprfl 2021 Flnanclng ¢Mh flow• At 31 M•r¢h 2022 Ca8h al bank and In hwd 120.657 386,096 Net fuThYs 120,657 245,439 366,096 At 14Yll 2020 Flnanclng e••h flow• Al 31 Mar¢h 2021 Cash at bank arKI in lwnd Net fund6 128869 120657 18 R•l•t•d party tran•a¢tlon• 21