Cancer Lifeline
Company Limited by Guarantee
Independent Auditor's Report to the Members of Cancer Lifeline
Year ended 31 March 2024
Opinlon
We have audited the financial statements of Cancer Lifeline (the 'charity'} for the year ended
31 March 2024 which comprise the statement of financial activities (including income and expenditure
account), statement of financial position, statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:
give a true and fair view ofthe state of the charity's affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then
have been properly prepared in accordance with Unlted Kingdom Generally Accepted Accounting
Practice.,
have been prepared in accordance with the requirements of the Compenles Act 2006.
Bas18 for oplnlon
We conducted our audit in accordance with International Stsndards on Auditing (UK) IISAS (UK)) and
applicable law. Our responslbilities under those standards are further descrlbed in the auditorfs
responsibilltles 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 8udit of the financial
statements in the UK, includlng 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.
Conclu81ons relatlng 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 financial statements is appropriata.
Based on the work we have perk)rmed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, rnay cast significant doubt on the charity's ability to
continue as a going concern for a period of at least ￿e1ve 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.
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Cancer Lifeline
Company Limited by Guarantee
Independent Auditor's Report to the Members of Cancer Lifeline (contlnuerfj
Year ended 31 March 2024
Other information
The other informatSon comprises the informatlon included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information. Our
opinion on the financial statements does not cover the other information and, except to the exient
otherwise explicitly stated in our report. we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsiblllty Is to read the other information
and, in doing so, consider whether the other infomiation is materially inconsistent with the financial
statements or our knowledge obtained in the audit or othemise 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 thero
is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other mattar8 prescrlb8d by the Companle8 Act 2006
In our opinion, based on the work undertaken in the course of the audlL'
the information given in the trustees, report for the financial year for whlch the financial statements
are prepared is consistent with the financial statements,. and
the trustees, report has been prepared In accordance with appllcable legal requirements.
Mattgrs on whlch we aro rgqulred to r8POrt by excoptlon
In the light of the knowledge and understandlng ofthe 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 in relation to which the Companies Act
2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kep( or returns adequate for our audit have not been
received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and ￿tUrnS. or
certain disclosures of tru5tees' remuneration specified by law are not made; or
we have not re￿iVed all the information and exptanations we require for our audit.
Respon8lbllltles of trustees
As explalned more fully in the trustees, responsibilities statement, the trustees {who are also the
directors for the purposes of company law) 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.
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Cancer Lifeline
Company Limited by Guarantee
Independent Auditor's Report to the Members of Cancer Lifeline (witlnued)
Year ended 31 March 2024
Our responsibility is to audit and express an opinion on the financial statements in accordance with
applicable law and International Standards on Auditing (UK). Those standards require us to comply with
the Financial Reporting Council's {FRC's) Ethical Standard for Auditors,, in the circumstances set out in
note 27 to the financial statements.
In preparing the financlal statements, the trustees are responsible for assessing Ihe charity's ability to
continue as a going concern, disclosing, as applicable, matter5 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 so.
19

Cancer Lifeline
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Cancer Lifeline fcontlnuedj
Year ended 31 March 2024
Auditor's responslbilities for the audlt of the flnanclal statements
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 a￿ayS 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..
In Identlfying and assessing risks of materlal mlsstatement in respect of Irregularitles, Includlng fraud
and non-compliance with laws and regulation5. we considered the following
the nature of the industry and sector, control environment and business performance including the
design of the remuneration policies, key drivers for directors, remuneration, bonus levels and
performance targets.,
results of our enquirles of management about their own identificatlon and assessment of the risks
of Irregularities.,
any matters we identified havlng obtslned and reviewed documentatlon of their pollcles and
procedures relating to:
identifying, evaluating and complying with laws and regulations and whether management were
aware of any instances of non4ompliance;
detecting and responding to the risks of fraud and whether management have knowledge of any
actual, suspected or alleged fraud.,
the internal controls established to mitigate risks of fraud or non-compllance with lavfis and
regulations.
the matters discussed among the audit engagement team Including significant component audit
teams and relevant internal specialists, including tax and valuations specialists regarding how and
where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits under
ISAS (UK), we are also required to perform specific procedures to respond to the risk of management
override.
We also obtained an understanding of the legal and regulatory frarnevrforks in operation, focusing on
provisions ofthose laws and regulations that had a directeffect on the determination ofmaterial amounts
and disclosures in the financial statements. The key laws and regulations we considered in this context
included ongoing compliance with the UK Companies Act and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.
20

Cancer Lifeline
Company Limited by Guarantee
Independent Auditor's Report to the Members of Cancer Lifeline (¢ontlnuedJ
Year ended 31 March 2024
As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain
professional scepticlsm throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control,
Obtain an understanding of intemal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concem basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the charity's ability to continue as a going concern.
If we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs
report to the related disclosures In the financial statements or, if such disclosures are inadequate,
to modify our oplnion. Our conclusions are based on the audit evidence obtained up to the date of
our auditorfs report. However, future events or conditions may cause the charity to cease to
continue as a going concern,
Evaluate the overall presentation, structure and content of the flnancial statements, including the
dlsclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation.
21

Cancer Lifeline
Company Limited by Guarantee
Independent Auditor's Report to the Members of Cancer Llfeline (contlnued)
Year ended 31 March 2024
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report Is made solely to Ihe charity's members, as a body, in accordance with Chapter 3 of Part 16
of Ihe Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's
members those matters we are required to state to them in an auditor's report and for no olher 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 members a5 a body, for our audit work. for this report, or for the opinions
we have formed.
Paul Dolan FCA (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Charter8d accountants & statutory auditor
Causeway Tower
9 James Street Soulh
Belfast
BT2 8DN
25 November 2024
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