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2025-07-31-accounts

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Registered Charity: 247558

Chartered Accountants

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

CONTENTS

Page
Reference and administrative information 1
Report of the trustees 2 - 4
Auditor's report 5 - 7
Statement of financial activities 8
Balance sheet 9
Notes to the accounts 10 - 14

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity name THE RICHARD DIMBLEBY CANCER FUND
Registered charity 247558
Address 4th Floor, Management Offices
Bermondsey Wing
Guys Hospital
Great Maze Pond
London
SE1 9RT
Trustees
Jonathan Dimbleby Chairman
Hamish Sinclair Honorary Treasurer and Deputy Chair from 28th November 2023
Patricia Brolly
Frederick Dimbleby
Kitty Dimbleby
Nana Fifield
Liz Price
Arnie Purushotham
Jo Ralling
Kyle Taylor
Staff
Paula Hargadon Cancer Care Map Co-Director
Robin Pritchard Cancer Care Map Co-Director
Lois Jacobs Cancer Care Map Content Manager
Patricia Hadfield Cancer Care Map Content Manager
Jessica Bailey Cancer Care Map Content Manager and Communications Lead
Advisors:
Auditor Edwards and Keeping Limited, Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset DT1 1HA
Investment managers Cazenove Capital Management
12 Moorgate
London EC2R 6DA
Bankers NatWest Bank
PO Box 35
10 Southwark Street
London, SE1 1TT
Professional Filanthropia Consulting Limited
Governance Advisor Heath House
Alldens Lane
Godalming, Surrey GU8 4AP

_____________________ - 1 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025

The trustees present their report and the audited financial statements of The Richard Dimbleby Cancer Fund for the year ended 31 July 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the 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.

Objectives and activities for the public benefit

The Trust was created by a Trust Deed in England dated 23 March 1966 and exists for the purpose of supporting people with cancer and their carers, as well as funding research into cancer treatment and palliative and supportive care: put simply, to help make life better for people living with cancer.

The original deed states that the funds be applied for all or any of the following purposes 1) to promote the work of Cancer Research 2) to provide relief and comfort for Cancer sufferers and/or 3) to establish and endow Cancer Research and/or treatment, fellowships, bursaries or scholarships.

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and setting the grant making policy for the year.

In the financial year 2023/24 the Trustees applied to amend the Trust deed in line with the evolving nature of the charity. The Charity Commission approved the amendments which were added on 13[th] October 2024.

Throughout 2024/25 the charity continued to focus its work on the growth and development of Cancer Care Map. Working with NHS Trusts, support services, charities and community support organisations across the UK, Cancer Care Map is the only comprehensive and trusted directory of cancer care services in the country. Robin Pritchard and Paula Hargadon continued in their roles of Co-Directors, 5 days per week and 3 days per week respectively. Lois Jacobs and Patricia Hadfield continued in their part-time roles (24 hours per week each) as Content Managers.

We continued to work with a team of contract Content Editors, managed on a day-to-day basis by Lois Jacobs, and Patricia Hadfield, overseen by Robin Pritchard. As the content has grown, this has allowed us to work flexibly with the team to ensure that all information is checked and updated every 3 months. We have grown the content team accordingly when needed. In December 2024, the charity brought the comms and social media activity ‘in-house’ taking on Jessica Bailey as part of the core team, working part-time (2 days per week) – 1 day as Content Editor, and 1 day as Communications Lead.

Signet Consulting are engaged on a monthly contract basis to ensure the technical support of the platform and all IT support for the charity. Sivoxi continue to provide technical development for the site and are engaged on a monthly retainer to maintain operations.

The Board has remained committed to continuing to raise the public profile of the charity. No formal fundraising activities were undertaken in FY 2024/25.

The Richard Dimbleby Cancer Care Research Fund remains on hold at this time. All historic grants awarded have now been finalised.

As per the terms of the Major Gift made to Guy's and St Thomas' Charity in July 2019, the Guy's and St Thomas' Trust continue to support the ongoing work of Dimbleby Cancer Care at Guy’s Cancer Centre with no further financial input from The Richard Dimbleby Cancer Fund.

The charity is registered at Guy's Hospital. The charity relinquished the office space at Guy’s Hospital in FY 2024/25 with the team all working remotely but continues to utilize onsite storage space and use of the postroom.

_____________________ - 2 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Achievements and performance

We continued to engage the contractual services of Michael Kay to manage all funding applications to Trusts and Foundations. In the financial year to 31 July 2025 grants to the value of £19,900 had been achieved through Michael Kay's applications.

We continue to engage directly with all the NHS England Cancer Alliances and continue to engage with stakeholders in Primary and Secondary Care as well as the third sector throughout the UK. We present regularly to both patient and health care professional groups and the site is now embedded within many NHS Trust and Cancer Alliance websites as a signposting resource for cancer support services.

In FY 2024/25 the charity continued to secure funding through its partnership strategy to license the Cancer Care Map database to partner organisations. In 2024/25 the charity secured licenced funding from five Cancer Alliances, and Macmillan Cancer Support.

Financial review

Hamish Sinclair continues in his role of Honorary Treasurer, working closely with Paula Hargadon and the Cazenove Account team. The charity accounts preparation, payroll and annual audit are managed by the charity’s accountants, Edwards & Keeping.

Total income for the year was £192,144 (2023/24 £184,603) and total expenditure was £286,871 (2023/24 £290,970), with an overall deficit of £94,727. The surplus on Restricted Funds was £11,200 (2024 deficit £35,591) and the deficit on unrestricted funds was £105,927 (2023/24 deficit of £70,776). The unrestricted funds balance at 31st July 2025 reduced from £166,491 to £60,564. The Restricted Fund balance at 31st July 2025 was £11,200.

Income from licensing agreement fees covers twelve months of service delivery. As a result, this income has been allocated across the full term of each licensing agreement, spanning the financial years ending 31 July 2025 and 31 July 2026. The income received in 2024/25 but deferred to 2025/26 for the purposes of the financial statements, is shown in note 10.

The Richard Dimbleby Cancer Fund's reserve policy is to hold six months of planned expenditure as cash reserves to ensure continued financial security.

At 31 July 2025, the charity held cash reserves of approximately £200,000 in line with the charity’s reserves policy. However, the Balance Sheet reserves are lower than this figure because a portion of income received - specifically licence income relating to future periods - has been treated as deferred income in accordance with accounting standards. This timing difference between the recognition of income and the cash received means that, while the charity holds sufficient cash reserves to meet its short-term obligations and maintain operational stability, the reported Balance Sheet reserves appear lower at the year end.

Plans for future periods

Over the financial year 2025/26 The Richard Dimbleby Cancer Fund will continue to develop Cancer Care Map, through its work with NHS England, the Cancer Alliances and supporting and developing their licensing partnerships. Cancer Care Map continues to be a key sign-posting resource for anyone facing cancer in the UK today.

Structure, governance and management

The Trust Deed provides for a minimum of three trustees. The power to appoint new trustees is vested in the surviving or continuing trustees. The Board of Trustees met four Times in the year. The Cancer Care Map Directors report to the Chairman and Deputy Chairman on a regular basis.

Annual staff appraisals (including salary reviews) are carried out by the Chairman and Director at the beginning of the year.

The charity remains bound and informed by GDPR legislation. The Board remains vigilant to possible risks and remain confident that the charity is not exposed currently to any that require action at this point.

_____________________ - 3 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Trustee responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

25 November 2025 Approved by the trustees for issue on ….............. and signed on their behalf by:

J Dimbleby

_____________________ - 4 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

AUDITOR'S REPORT TO THE TRUSTEES OF THE RICHARD DIMBLEBY CANCER FUND

Opinion

We have audited the financial statements of The Richard Dimbleby Cancer Fund (the ‘charity) for the year ended 31st July 2025 which comprise The Statement of Financial Activities, Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance 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 going 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 financial 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 financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in annual report, including the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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.

Our responsibility is to read 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified any material misstatements in the trustee's report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

_____________________ - 5 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

AUDITOR'S REPORT TO THE TRUSTEES OF THE RICHARD DIMBLEBY CANCER FUND

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement [set out on page 4], the trustees are responsible for the preparation of the financial 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 assessing 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 close the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.

• we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our knowledge and experience of the charity sector;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including legislation, such as the Charities Act 2011, data protection, employment and health and safety legislation.

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and reviewing legal expenses; and

• identified laws and regulations were communicated to the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the chairty's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations

To address the risk of fraud through management bias and override of controls,we:

• performed analytical procedures to identify any unusual or unexpected relationships;

• tested journals entries to identify unusual transactions; and

_____________________ - 6 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

AUDITOR'S REPORT TO THE TRUSTEES OF THE RICHARD DIMBLEBY CANCER FUND

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

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 or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidancefor-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx

This description forms part of our auditor’s report.

Edwards and Keeping is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Edwards and Keeping Limited, Statutory Auditor

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

_____________________ - 7 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025

Unrestricted
funds
Notes
£
Income from:
5,621
-
-
6,500
156,590
3,000
Investment income:
Income from managed funds
6,176
Bank deposit interest
857
Total income
178,744
Expenditure on:
2
17,963
3
266,708
Total expenditure
284,671
(105,927)
11
-
8
-
Net (deficit) for the year
5
(105,927)
Reconciliation of funds
Funds brought forward
166,491
Funds carried forward
11
60,564
Net gains/(losses) on investments
Net (deficit) before investment gains
and losses
Grants - other charities
Fundraising event donation/sponsorship
General donations and gift aid
Raising funds
Charitable Activities
Legacies
Transfer between funds
Charitable activities - Cancer Care Map
licence income
Fundraising event donations and gift aid		 Restricted
funds
£
-
-
-
13,400
-
-
-
-
13,400
-
2,200
2,200
11,200
-
-
11,200
-
11,200		 Total funds
2025
£
5,621
-
-
19,900
156,590
3,000
6,176
857
192,144
17,963
268,908
286,871
(94,727)
-
-
(94,727)
166,491
71,764		 Total funds
2024
£
4,301
78,265
20,075
41,050
27,136
6,500
5,786
1,490
184,603
26,940
264,030
290,970
(106,367)
-
-
(106,367)
272,858
166,491

All results are derived from continuing activities.

The Trust has no gains or losses other than those recognised in the Statement of Financial Activities.

___________________ - 8a -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVE - YEAR ENDED 31ST JULY 2024

Income from:
Investment income:
Income from managed funds
Bank deposit interest
Total income
Expenditure on:
Total expenditure
Net (deficit) for the year
Reconciliation of funds
Funds brought forward
Funds carried forward
Charitable Activities
Net (deficit) before investment gains
Net gains/(losses) on investments
General donations and gift aid
Grants - not performance related, other
charities
Charitable activity grants - NHS England
22/23
Charitable activities - Cancer Care Map
licence income
Raising funds
Legacies
Charitable activity grants - NHS England
23/24
Transfer between funds
Fundraising event donations and gift aid
Fundraising event sponsorship		 Unrestricted
funds
£
4,301
78,265
20,075
31,050
-
27,136
6,500
5,786
1,490
174,603
26,940
218,439
245,379
(70,776)
-
-
(70,776)
237,267
166,491		 Restricted
funds
£
-
-
-
10,000
-
-
-
-
-
-
10,000
-
45,591
45,591
(35,591)
-
-
(35,591)
35,591
-		 Total funds
2024
£
4,301
78,265
20,075
41,050
-
-
27,136
6,500
5,786
1,490
184,603
26,940
264,030
290,970
(106,367)
-
-
(106,367)
272,858
166,491		 Total funds
2023
£
64,199
0
15,047
61,300
145,000
100,000
-
1,429
1,169
388,144
17,724
208,459
226,183
161,961
-
-
161,961
110,897
272,858

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

Registered Charity: 247558

THE RICHARD DIMBLEBY CANCER FUND

BALANCE SHEET AS AT 31 JULY 2025

Notes
Fixed assets
Tangible assets
7
Current assets
Investments
8
Debtors
9
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one year
10
Net current assets
Net assets
Funds
Unrestricted income funds
General income funds
Restricted funds
11
Total funds		 Total funds
2025
£
1,217
1,217
130,900
4,743
200,922
336,565
(266,018)
70,547
71,764
60,564
11,200
71,764		 Total funds
2024
£
1,289
1,289
130,900
41,889
87,683
260,472
(95,270)
165,202
166,491
166,491
-
166,491

Approved by the trustees for issue on …........... and signed on their behalf by: 25 November 2025

J Dimbleby

H Sinclair

___________________ - 9 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(a) Basis of preparation

The Richard Dimbleby Cancer Fund was created by Trust Deed in England & Wales.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the relevant version of the 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 (FRS102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Trust has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The accounts are prepared on a going concern basis under the historical cost convention. There are no material uncertainties which cast doubt on the charity's ability to continue as a going concern. The accounts are presented in sterling which is the functional currency of the Trust and rounded to the nearest £.

The significant accounting policies applied in the preparation of these accounts are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Income

All income is recognised when the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount receivable can be measured reliably. No expenditure is netted off income.

Donations are recognised when the charity 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 letter of performance before the charity is entitled to the funds, the income is deferred and not recognised until either of those conditions are fully met, or the fulfilment of those conditions is wholly within the control od the charity and it is probably that those conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate where the administrator/executor for the estate has communicated in writing both the amount and the settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recogised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Licence income is recognised across the licence period on a time basis, to reflect the continuous supply of services.

Event income is recognised upon receipt of the funds.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared. This is normally upon notification from the fund managers of the dividend due.

Donated services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

(c) Expenditure

Expenditure is recognised on an accruals basis as soon as there is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes any VAT which cannot be fully recovered. All expenses including support and governance costs are allocated or apportioned to the applicable expenditure headings.

Donations and grants payable are payments made to third parties in the furtherance of the charitable objects of the Trust. In the case of an unconditional grant offer this is accrued as a commitment once the trustees have approved the application and the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one year or multi year grant. Grants awarded that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled conditions attaching to that grant is outside the control of the charity.

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees.

Governance costs and support costs have been apportioned between fundraising and charitable activities on the basis of the activities undertaken by staff.

(d) Tangible fixed assets

Tangible fixed assets purchased for continuing use by the charity are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:-

Computer equipment over 4 years

(f) Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in ‘net gains/(losses) on investments’ in the statement of financial activities if the shares are publicly traded or their fair value can otherwise be measured reliably.

Current asset investments are short term highly liquid investments and are held at fair value. These include cash on deposit and cash equivalents with a maturity of less than one year.

(f) Fund accounting

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the Trust. Unrestricted funds include designated funds which represent monies set aside by the trustees for specific purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2 Costs of raising funds

Fundraising costs
Investment management costs
Support and governance costs		 2025
£
3,407
216
14,340
17,963		 2024
£
12,653
141
14,146
26,940

___________________ - 11 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

3 Costs of charitable activities

3 Costs of charitable activities
Online information and support
Primary Care engagement strategy
Support and governance costs		 2025
£
237,404
2,200
29,304
268,908		 2024
£
228,663
-
35,367
264,030

4 Allocation of goverance and support costs

The breakdown of support costs and governance costs and how these are allocated between fundraising and charitable activities is shown in the table below:

Office running costs
Administration and operations salaries
Audit and accountancy
Legal fees
Insurance		 Total
allocated
£
3,627
33,250
4,028
-
2,739
43,644		 Fund
Raising
£
363
13,300
403
-
274
14,340		 Charitable
Activities
£
3,264
19,950
3,625
-
2,465
29,304

All costs were allocated on the basis of staff time, based on activities during the year.

5 Net income for the year

This is stated after charging:
Depreciation
Accountants' fees
Audit fees
Other services - accountancy
6 Information regarding employees and trustees
Salaries
National Insurance
Pension contributions		 2025
£
811
2,310
1,718
2025
£
150,605
8,831
3,580
163,016		 2024
£
762
2,075
4,604
2024
£
117,302
7,091
1,685
126,078

All trustees give of their time freely and no trustee remuneration was paid in the year.

During the year no travel expenses (2024 £Nil) were reimbursed to any of the Trustees. There were no travel expenses outstanding at the end of the year (2024 £Nil).

There was an average of 5 employees during the year (2024 3 employees).

There was one employee whose earnings fell into the £60,000 to £70,000 band (2024 nil)

The charity considers its key management personnel comprise the trustees shown on page 1.

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

7 Tangible fixed assets
At 1 August 2024
Additions
Disposals
At 31 July 2025
Depreciation
At 1 August 2024
Eliminated on disposals
Charge for the year
At 31 July 2025
Net book value
At 31 July 2025
At 31 July 2024
8 Current Asset Investments
At 1 August 2024
Acquisitions at cost
Disposal proceeds
Realised gains/(losses) on disposal
Unrealised gains/(losses) on revaluation
Cash deposits
At 31 July 2025
Cost
Valuation		 Cash
Equivalents
£
130,900
-
-
-
130,900
-
130,900
385
131,285		 Fixtures, fittings
and equipment
£
3,831
739
-
4,570
2,542
-
811
3,353
1,217
1,289
Total
Total
2025
2024
£
£
130,900
47,000
-
113,900
-
(30,000)
-
-
130,900
130,900
-
-
130,900
130,900
385
456
131,285
131,356		 Fixtures, fittings
and equipment
£
3,831
739
-
4,570
2,542
-
811
3,353
1,217
1,289
Total
Total
2025
2024
£
£
130,900
47,000
-
113,900
-
(30,000)
-
-
130,900
130,900
-
-
130,900
130,900
385
456
131,285
131,356
4,570
2,542
-
811
3,353
1,217
1,289
Total
2024
£
47,000
113,900
(30,000)
-
130,900
-
130,900
456
131,356

The cash deposits held by the investment managers is included within the cash at bank and in hand total.

___________________ - 13 -

Docusign Envelope ID: 4068195B-794E-48EE-B2CB-D6A2DD7B71A8

THE RICHARD DIMBLEBY CANCER FUND

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

9 Debtors
Trade debtors
Other debtors
10 Creditors: amounts falling due within one year
Deferred licence income
Other creditors
11 Funds
General
funds
£
At 1 August 2024
166,491
Income
178,744
Expenditure
(284,671)
Net investment gains
-
Transfers between funds
-
At 31 July 2025
60,564
Represented by:-
Tangible fixed assets
1,217
Net current assets
59,347
60,564
General
Prior year
funds
£
At 1 August 2023
237,267
Income
174,603
Expenditure
(245,379)
Transfers between funds
-
At 31 July 2025
166,491
All debtors are due within one year.		 Restricted
fund other
£
-
13,400
(2,200)
-
-
11,200
-
11,200
11,200
Restricted
fund other
£
1,475
10,000
(11,475)
-
-		 2025
£
-
4,743
4,743
2025
£
242,006
24,012
266,018
Restricted
fund NHSE
£
-
-
-
-
-
-
-
-
-
Restricted
fund NHSE
£
34,116
-
(34,116)
-
-		 2024
£
41,667
222
41,889
2024
£
76,038
19,232
95,270
Total
funds
£
166,491
192,144
(286,871)
-
-
71,764
1,217
70,547
71,764
Total
funds
£
272,858
184,603
(290,970)
-
166,491

The restricted fund other in 2024/25 relates to the Primary Care engagement strategy project

___________________ - 14 -