Cancer Lifeline
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Other income
68.315
68,315
386,195
70,091
5,803
59,508
344,015
58,631
386,195
70,091
5.803
Total income
144.209
386,195
530,404
462,154
Expenditure
Expenditure on raising funds:
Costs of other trading activities
Expenditure on charitable activities
Total expenditure
114,691
52,079
114,691
458,053
47,016
422,465
10.11
405,974
166,770
405,974
572,744
469,481
Net expenditure
(22.561)
(19,779)
(42,340)
(7,327)
Transfers between funds
162.785
(162.785)
Net movement in funds
140.224
(182.564)
(42,340)
{7,327}
Reconciliation of funds
Total funds brought forward
Total funds carried forward
370,286
190,544
560,830
568,157
510.510
7,980
518,490
560,830
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 26 to 37 fonn part of these financial statements.
23

Cancer Lifeline
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
17
202,550
214,581
Current assets
Debtors
Cash at bank and in hand
18
5,443
372,207
900
363,585
377,650
364,485
Creditors: amounts falling due within one year
Net current assets
20
61,710
18,236
315,940
346,249
Total assets less current liabilities
518,490
560,830
Net assets
518,490
560,830
Funds of the charity
Restricted funds
Unrestricted funds
7,980
510,510
190,544
370,286
Total charity funds
23
518,490
560,830
These financial statements were approved by the board of trustees and authorised for issue on 25
November 2024. and are signed on behalf of the board by:
G Mathews
Trustee
B Montgomery
Trustee
The notes on pages 26 to 37 fonn part of these financial statements.
24

Cancer Lifeline
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Note
Cash flows from operating activities
Nel expenditure
(42,340)
(7,327)
Adjustments for..
Depreciation of tangible fixed assets
Interest payable and similar charges
Accrued expenses
12,031
1,848
8,520
14,087
2.008
Changes in."
Trade and other debtors
Trade and other creditors
(4,543)
22,620
(900)
5,041
Cash generated from operations
(1 ,864)
12,909
Interest paid
(1 ,848)
(3,712)
(2,008)
10,901
Net cash (used in)Ifrom operating activities
Cash flows from investing activities
Purchase of tangible assets
Nel cash used in investing activities
(5,999)
(5,999)
Net (decrease)lincrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(3,712)
350,390
4,902
345,488
19
346,678
350,390
The notes on pages 26 to 37 fonn part of these financial statements.
25

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General inforniation
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland. The address of the registered office is 44 Alliance Avenue, Belfast. BT14 7PJ.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charities
SORP {FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial ststements are prepared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experien￿ and other factors. including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of two sub-classes: restricted income fijnds or endowment
fijnds.
26

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continuedj
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity- it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income-
income from donations or grants is recognised when there is evidence of entitlement to the
gift. receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and ServI￿S are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted servi￿. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent. in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of financial
activities to which it relates-
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities. and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for Ihe benefit of its beneficiaries, including those
support costs and costs relating to the govemance of the charily apportioned to charitable
activities.
other expenditure includes all expenditure Ihat is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impaimient losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
27

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continuedj
Tangible assets (contlnued)
An increase in the carying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost orvaluation of an asset, less its residual value,
over the useful economic life of that asset as follows-
Long leasehold property
Motor vehicles
Equipment
20/0 Straight line
25 % reducing balance
200/0 reducing balan
Impaimient of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to eslimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expecled to benefit from
the synergies of the combination, irrespective of whelher other assets or liabilities of the charity
are assigned to those units.
28

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continuedj
Financial instruments
A financial asset or a financial liability is recognised only vthen the charity becomes a party to Ihe
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and cuThent liabilities are subsequenlly measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. Al other such investments are subsequently measured at
cost less impairment.
Other financial instruments. including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measU￿d at fair value, with any changes
recognised in the statement of finanual activities. with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impaimient. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immedialely, lo the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds whal the carrying amounl would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a reduction in future payments or a cash refund.
29

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continuedj
Defined contribution plans (contlnued)
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discounl is recognised as an expense in the
period in which it arises.
Limited by guarantee
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 187-189 Duncairn Gardens, Belfast, Antrim, BT15 2GF.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
Collection boxes
63.948
4.367
63,948
4,367
54,962
4,546
54,962
4,546
68,315
68,315
59,508
59,508
Charitable activities
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
DFC (Neighbourhood Renewal)
The National Lottery Community Fund
(People in Communities Programme)
HSC {Public Health Agency)
BHSCT (Carer's Support SeNices)
BHSCT (Primary Care Talking
Therapies)
Belfast City Council (Revenue Grant)
CFNI - The Comic Relief Empower
Change Core Programme
CFNI (through the Department of
Health Cancer Charity Support Fund)
The National Lottery Community Fund
(through Dormant Accounts Nl)
77,948
77,948
83,319
83,319
50,254
93,520
11.124
50.254
93,520
11.124
60,915
74,099
10,488
60,915
74,099
10,488
3.266
49,981
3,266
49,981
4,556
18,500
4.556
18,500
12,320
12.320
73.565
73.565
66,667
66.667
26,537
26,537
13,151
13,151
386.195
386,195
344,015
344,015
30

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Shop income
70,091
70,091
58,631
58,631
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Sundry income
5.803
5,803
Costs of other trading activities
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Costs of other trading activities - Shop costs
114,691
114,691
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Costs of other trading activities - Shop costs
47,016
47,016
10. Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Charitable activity
Support costs
36.448
15,631
354,030
51,944
390,478
67,575
52,079
405,974
458,053
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Charitable activity
Support costs
117.029
48,608
256,828
165,637
256,828
117.029
305,436
422.465
31

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
11. Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Charitable activity
Governance costs
390.478
54,235
13,340
444,713
13,340
418,865
3,600
390.478
67,575
458,053
422,465
12. Analysis of support costs
Analysis of
support costs Total 2024 Total 2023
Staff costs
Premises
Communications and IT
General office
Finan￿ costs
Governance costs
206,334
13,921
2,321
28,644
2,008
3,600
11,059
5,307
36,021
1,848
13.340
11,059
5,307
36,021
1,848
13,340
67,575
67,575
256,828
13. Net expenditure
Net expenditure is stated after chargingl(crediting}-
2024
2023
Depreciation of tangible fixed assets
12,031
14,087
14. Auditors remuneration
2024
2023
Fees payable for the audit of the financial statements
4,260
15. Staff costs
The total staff costs and employee benefrts for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
235,757
18,814
20,424
208,355
12,647
19,125
274,995
240,127
32

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
15. staff costs (continuedl
The average head count of employees during the year was 12 (2023: 13).
No employee received employee benefits of more than £60,000 during the year {2023'. Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning.
directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the charity was £106,267.
16. Trustee remuneration and expenses
No Trustee received emoluments during the year (2023'.Nil)
The Trustees. received in total £2,172 (2023".£706) in reimbursement of expenses. The
reimbursement is made for cost of travelling on Charity business in relation to their duties as
Trustees. and also (as with other volunteers) the reimbursement of costs incurred during support
visitations.
17. Tangible fixed assets
Long
leasehold
property
Motor
vehicles
Equipment
Total
Cost
At 1 April 2023 and 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
293,983
11,000
129,380
434,363
103.997
5.880
6,875
1,031
108,910
5,120
219,782
12,031
109,877
7.906
114,030
231.813
Carrying amount
At 31 March 2024
184,106
3,094
15,350
202,550
At 31 March 2023
189.986
4,125
20,470
214,581
33

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
18. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
900
3,324
1,219
900
5,443
900
19. Cash and cash equivalents
Cash and cash equivalents comprise the following:
2024
2023
Cash at bank and in hand
Bank overdrafts
372,207
(25,529)
346,678
363,585
(13,195)
350,390
20. Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Social security and other taxes
25,529
2,778
33,032
371
13,195
5,041
61,710
18,236
21. Deferred income
2024
2023
Amount deferred in year
24,512
22. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £20.424 (2023: £19,125).
34

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
23. Analysis of charitable funds
Unrestricted funds
At
1 April 2023
At 31 March
2024
Income Expenditure
Transfers
General Funds
General funds- propety
fund
Designated Fund
146.422
144.209
(166.770)
(61,719)
62,142
161,996
62,508
161,996
286,372
223.864
370.286
144.209
(166.770)
162,785
510,510
At
1 April 2022
At 31 March
2023
Income Expenditure
Transfers
General Funds
General funds- property
fund
Designated Fund
145.312
118,139
(117.0291
146,422
223.864
223,864
369.176
118.139
(117.029)
370,286
Restricted funds
At
1 April 2023
At 31 March
2024
Income Expenditure
Transfers
Restricted Funds -
operating fund
Restricted - Property
Fund
DFC (Neighbourhood
Renewal)
National Lottery
Community Fund
(People in Communities)
HSC {Public Health
Agency)
BHSCT (Carer's support
service)
5.108
(5,108)
161,996
(161,996)
8,830
77,948
(86,778)
14.610
50.254
(64.864)
93.520
(93.520)
11.124
{11.124)
35

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
23. Analysis of charitable funds (continued)
BHSCT (Primary care
talking therapies)
Belfast City Council
(Revenue Grant)
CFNI (through DOH
Carer's grant)
CFNI (through DOH
Cancer Charity Support
Fund)
National Lottery
Community Fund
(Dormant Accounts)
3.266
(3.266)
49,981
(49,981)
6.898
(6.898)
66,667
{58,687)
7,980
26,537
(30,856)
(405,974) (162,785)
4,319
190,544
386,195
7,980
At
1 April 2022
At 31 March
2023
Income Expenditure
Transfers
Restricted Funds -
operating fund
Restricted - Property
Fund
DFC (Neighbourhood
Renewal)
National Lottery
Community Fund
(People in Communities)
HSC (Public Health
Agency}
BHSCT (Carer's support
service)
BHSCT (Primary care
talking therapies)
Belfast City Council
(Revenue Grant)
CFNI (through DOH
Carer's grant)
CFNI (through DOH
Cancer Charity Support
Fund)
National Lottery
Community Fund
(Dormant Accounts)
36.985
344.015
(352.452)
28,548
161.996
161,996
198.981
344,015
(352.452)
190,544
36

Cancer Lifeline
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
23. Analysis of charitable funds (continued)
Transfers have taken place in the year in relation to the Property Fund as this fund is no longer
restricted as the grant restriction has ended.
Transfers have also taken place in the year to reclassify funds to unrestricted funds as the funds
are available for any use. no restrictions have been placed on this.
24. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
202,550
345,158
(37,198)
510,510
202,550
377,650
(61,710)
518,490
32,492
(24,512)
7,980
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
58,465
330,057
(18,236)
370,286
156,116
34,428
214,581
364,485
(18,236)
560,830
190,544
25. Analysis of changes in net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
Bank overdrafts
363,585
(13,195)
350,390
8,622
{12,334)
(3,712)
372,207
(25,529)
346,678
26. Contingencies
A contingent liability exists to repay grants and Trust monies received should ￿rtain conditions
not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letters of Offers
have been, or will be. complied with and no liability is expected.
27. Ethical standards
In common with many other businesses of our size and nature we use our auditors to prepare and
submit retums to the tax authorities and assist with the preparation of Ihe financial statements.
37