Cancer Lifeline Company Limited by Guarantse Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 UnrestrirteA Restricted funds fijnds Totsl fund$ Total funds 2024 Noto Income and endowments Donations and kgacies Charitable activities Other trading actiVitS Other income 112,616 112,616 334,348 49,325 5.512 68,315 386.195 70.091 5,803 530.404 334.348 49,325 5.512 Total Income 167.453 334.348 501,801 Expendlture Expenditure on raising fvnds.. Costs of other trading activitses Expendrture on Charitab actNibes Totsl expenditure 72.144 118.741 72.144 461,134 533,278 114,691 458.053 10,11 342.393 342.393 19J,885 572.744 Net expendtture and net movement In funds (23.4321 (8,045) (31,4771 142,3401 Reconciliation of funds Totsl fvnds brought foTrvard as prvrftousPy reported Prior year adjustment Total funds brought forward as restated Total funds carrled fonvanl 510.510 857,980 1.368,49) 560,830 8SO,000 1.410,830 510.510 857,980 849,935 1.368,4 1.337.013 487,078 1,368,490 The statement of firlancial actNities includes all gains and losses rewgnised in the year. All income and expenditure derive from continuing plItIes. Th• not•5 on pays 22 to 36 forni wt of th¢8• fmanelal statemgnts. 19
Cancer Lifeline Company Llmlted by Guarantee Statement of Financial Position 31 March 2025 2025 2024 (r•&41odJ No* Fixed assets Tangible fixed assets 17 1.034,064 1,052,550 Current assets Debtors Cash al bank and in hand 18 5.383 312.822 5,443 372,207 318.205 377,650 Creditors: amounts falling due wlthln one year Net current assets 20 15,256 302,949 1,337.013 1.337.013 61,710 315.940 Total assets Jess current Ilabllllles 1,368,490 1.368,490 Net assets Funds of the charlty Restricted funds Unrestricted funds 849,935 487,078 857,980 510,510 Total charity funds 1,337.013 1.368,490 These financial statemetts have been prepared Mi accordance with th8 promsions applicable lo ccwnpanies subject to the small companies, regime. These financial statsm&tts were approved by the lThrd of trustees and autt)orised for tssue on 22 September 2025. and are signed behalf of the board by: R McGuvJan Trustee B Montg Trustee T not•s on pages 22 to 36forni part olth•s• fin¥nciil $tat•Thents.
Cancer Lifeline Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2025 2025 2024 (r•51at•dJ Cash flows from operatlng actlvitles Net expendrture 131.477) 142.340) Adjustments for. Depreciation of tangible fed assets Interest payable and similar charges Gains on disposal of tsngible fixed assets Accrued (incomellexpen5es 26.948 1,842 13.9C6} {4.050> 12,031 1,848 8,520 Changes in.. Trade and other debtors Trade and otr CritOrS (4.5431 22.620 (19,421) (30,CrfJ4) Cash generated from operations (1.8641 Interest paid Nel cash used in cyerating activities {1.842) (31.846) 11.848) {3.712) Cash flows from investing activities Purchase of tangible assets Proceeds from sale ofLqngible assets Net cash used in investin9 actNilies (11,556) (850,OCh)I (8.462) (850.000) Net decrease In cash and cash equivalents Cash and cash equlvalents at beglnnlng of year Cash and cash equivalents at end of year (40,308) (853.712) 346.678 350,390 (503,3221 19 306.370 Th• nots8 on pag•s 22 to 36 fomi p•rt of thMo financial 8tat•mont*. 21
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 Generdl infonnation The charity is a public benefft entty arKI a private company limited by guarantee. registered in Northern Ireland and a registered tharity in Northem Ireland. address of the registered office is 44 Alliance Avenue, Belfast. BT14 7PJ. Statsment 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 Recomrneftded Practice applicable to chafities Preparing their accounts in accordance wilh the Financial Reporting Standard appluble in the UK and Republic of Ireland (FRS 1021 {Charities SORP (FRS 102}) and the Companie5 Act 2006. Accounllng polkles Basis of preparation The financi Statements have been prepared on the historicat cost basis, a5 Modif by the revduation of certain financial assets and li8bilities aThJ investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterting. which is the functional currency of the entity. Going concern There are no material uncertainties abcAJt the ch&iV5 abilty to continue. Judgements and key sources of estirnation uncertainty The preparation of the financial stateAnents requires management to rnake judgements. estimates and assumptions that affect the amounts repjrted. These estimes and judgements are continualfy reviewed and are based on experience and other fa¢lors, including expectat)n8 of future events that are believed to be reasonable under the circumstances. Fund accountlng Unrestricted funds are available ts use a the dIscretn of the trustees to further ary of the ¢harty's purposes. Designated funds are unrestricted funds eamrked by the trusW for particular future prcyect or commthent. Restri¢*d funds are subj'ected to restrictK)rts on their expenditure dlared by the donor or through the temis of an appeal. and fall into cfft of two SUlaSses. wlrricted income funds or endowment funds.
Cancer Lifeline Company Llmited by Guarantee Notes to the Financial Statements (conlinue Year ended 31 March 2025 Accounting policies (conllnuod) Inc¢)ming r8sourc•s All incoming resources are induded in the Statement of financial activrties when entitlement has passed lo the charity" it is probab that the economic benefits associated with the transaction will ftow to the charty and the amount can be rel&)ly measured. The following splf policies are applied to particular categories of incorne.. income from donatKns or grants i8 c03n[sed when there is evidence cl entitlement to Ihe grft, receipt is probable and rts amount can be measured reliably. legacy income i8 rects3nised when rlpt is probable and errtitlement is established inGome from donated goods is measured at the fair value of the goods unless this is impractical to measure reliabty. in which case the value is derived from the cost to the donor or the estimated $•e value. Donated facilities and Sere$ are recDJnised in the accounts when rtteived if the value can be reliabty measured. No amounts are included for the ¢ontribulion of general volunteers. income from contracts for th8 suppty of services is reco3nised wrth the delwery of the contracted service. This ts classffied as unrestricted funds unless there is a contractual requirement for it to be sFenl on a parti(yJlar purpose and retumed rf unspen( in which case it may be regarded as restricted. Resources •xpendfjd Expenditure is recognised on an accruats basis as a liability is incurred. Expenditure includes any VAT whtch cannot be fully recovered. and is dassrfied under headings of the statement of financial actNtties to which it reL3tes: expenditure on raising funds includes the costs c4 all fundraisrng actiVitS. ents. non<haritable trading actNities. and the sale of doned glds. expendtture on charitable ivities dUdeS 1 costs Incur by a charity in undertaking activities that further its charitable aims for the benefit of Tts beneflanes, induding thos& support costs and costs relating to the govemance of the charity apporttoned to charitable activities. other expenditure inCdeS all expenditure that 1$ rnitt)er reled to raising funds for the charity part of its expenditure charrtable activities. All costs are allLxaled to expendrture categortes relleGting the use of the resource. Dir1 costs attributable to a single activty a allat directty to thal actwity. Shared costs are apportioned betsveen the acltvtties they contribute to on a reasonable. justifiable and consistent basis. Tangible as8ets Tangible assets are inibalty recorded at cost. and subsequently staled at cost less any accumulated depreciation and impaimient b)sses. Any tangib assets carried at revalued amounts are recorded at the fair value at the date of revauatron less any subsequent acwmulaed depraknn and subsequent NnU1*ed Iwirnenl losses.
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Ststements (eonfrn Year ended 31 March 2025 Accounting policies (conlinw¢ Tangiblè assots An increase in the carrying amount of an asset as a result of a revaluation, is recognk8ed in other reccgnised gains and losses, unsS it reverses a charge for impawment that has previously been ognised as expenditure within the statement of financial aclivities. A decrease in the Carrying amount of an asset as a resutt of TUatiOn, is renised in other recognised gains and losses. except to which il offsets any prevk)us revaluatton gain. in which case the kjss is shvhn_wilhin other recognised gains and losses on the statem1 of financial activities. Dopreciation Depreciation is calculated so as to write off the cost or valuation of an asset, sS its r85idual value, over the Usef economtc lrfe of th asset as folkyws: Long leasehold pr<Jperty Motor vehicles Equipment 2'h straight line 25% reducing balar8 2(Yk reducin9 balance Impalrnient of fixed assets A wew for Indicato of impaimwnt is carrd out at each reporbng date, wlth the recoverable amount being estimated where SLKh indicators exist. Where the carrying value exceeds the coverable amount. the asset is impaired accordirKJty. Prtor impairments are also reVId for possible reversal at each reportuig date. For the purposes of Impalmnt testiThJ. when it is not wssble to estinate the recoverable nount of an indivrdual asset. an eslirnate is made of the recoverable amount of the c2sh-generating unil to which the assel belongs. The cash-generabn9 untt is the smallest identifiable group of assets thal indudes the assel and generes cash infiows that largely independent ol the infltrws from other assets or groups of assets. For Impalml testing of 9oodwill. the g¢W)d*Il wuired in a business ccrtjination is. the acquisition date. aliocated to e&h of the cash-generating units that are expected to benefrt from the synergies of the combination. irrespective of whether other assets or liabilities of the charity are assign to those unrts.
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Statements l¢onl•ld} Year ended 31 March 2025 Accounting policies (C¢1) Financial Instruments A financial asset or a financial liabilty is recognised only when the charity bec( a party to the contractual provisK)ns of the inslrumenL Basic financial instruments are initialty rwni%ed at the amount receivable or payable including any reLgted transaction costs. Current assets and current liabilities we subsequentty measured at the cash or other Consideration expected to be patd or recerved and not dounted. Debt instruments are subsequentty measured at amortised cosL Where investrnents in shares are publicty tr*Yed ty their fair value can otherwise be measured reliably, the investment is subsequentty measured at fair value with changes in fair value recc4Jnised in income and expenditure. All other such investments are subsequently measured at cost less impairmenL Other financial instruments. ilUding derivalrves, are initsauy rwnised at fair value. unths payment for an asset is deferrgj beyond nomal business tems or financed * a rale of interest that is not a market rate, in whh case the asset is measured at the present value of the future payments discounted at a market rate of interest for a simikr debt instrument. Other financtal instruments a subsequenty eaSured at fair value, wtth any changes recagnised in Ihe statement of financial actpiities. with the ex¢epth)n of hedging instruments in designated hedging relationship. Financial assets that are measured al cost or arnortd cost a reviewed for objective evidence of impairment at the end of exh rewrting dale. If there is objective evidence of impaimient. an impaimient loss is recc¥3nised under the approprgte heading in the statement of financial activitie$ in which the inrb.al gain was rec(>3nised. For all equty instruments regardless of signrficance, and other financial assets that are individually significanl, Ihese are assessed individually for impaimient. Other financial assets are either assessed individually or wuped on the basis cl similar credlt rtsk characteristics. Any reversals of impaimient are recognised immthliately, to extent tha the reversa do8s not resu in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the irrpairnRnt not prevK)usty been recognksgj. Defined contribution plans Contributs'ons to defined contributK)n plans are recognised as an expense in the period in which the related SeThI is kyovided. Prepaid contributions are recognised as an asset to the extent that the prepayTnent will lead to a redUctn in future payments or a cash refund.
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Statsments {c¢7nthu8dJ Year ended 31 March 2025 Accountlng policies (¢ontlnL Defined contrlbutlon plans (eonthu•dJ en contributions are not expected to be settd wholty within 12 months of the end of the reporting date in which the employees render the related ser¥e, the liabilty is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in whKh it arises. Limited by guarantee The charity is a public benefft entty and 8 private company limited by guarantee. registered in Northern Ireland and a registered charty in Northern Irdand. The address of the registered office is 44 Aliance Avenue, Belfast, BT14 7PJ. Donations and legacies Unrestricted Totsl Funds UnrestricteA Tcrtal Funds Funds 2025 Funds 2024 Donations Donations Collection boxes 108.458 4,158 112.616 108,458 4.158 63,948 4,367 68.315 4,367 112,616 68.315 Charltable activities Restricted Total Funds Restricted T(rtal Funds Funds 2025 Funds 2024 {Kest•tedJ DFC (Neighbourhood Renewal) The National Lottery Community Fund (People in Communities Prcsramme) HSC (Public Health Agency) BHSCT {Careffs Support SeN¢esl BHSCT {Primary Care Tall(ing Therapies) Belfast Cty Council (Revenue Grrt} CFNI (through the Department of Health Cancer Charity Support Fund) The National Lottery Community Fund (through Dom)ant A¢counts Nl) PHA Halrfax DomiantA¢courtts CFNI 83,134 83.134 37,421 37.421 50.254 93,520 11.124 50,254 93.520 11,124 13,114 13.114 3.266 49,981 20,629 20.629 49.981 24.512 24,512 73.565 73.565 26.537 26.537 110.774 110.774 9.900 27.012 27,012 7,852 7.852 334.348 334.348 386,195 386.195
Cancer Lifeline Company Limited by Guarantse Notes to the Financial Ststements (conlinwd) Year ended 31 Pljarch 2025 Other trdding actlvltles Unrestricted Total Funds Unrestricted Total Funds Funts 2025 Funds 2024 Shop income 49,325 49.325 70,091 70,091 Other Income Unre5tricled Total Funds Unrestricted T4 Funds Fund5 2025 Fund5 2024 Gain on disposal of tsngible fixed assets held for ¢harity's ovm use Sundry income 3.906 1.606 3.906 5.803 5,803 5.512 5.512 5,803 5,803 Costs of other trading activitk8 Unrestricted Totsl Funts Unrestricted Tclal Funds Funds 2025 Funds 2024 (rest•leoJ Costs of other trading aCte$- Shop costs 72.144 72.144 114.691 114,691 10. Expenditure on charitable activities by fund type Unrestricted Resthcted Totsl Funds Funds Funds 2025 Charitable activity Support costs 118.741 255,019 87.374 373.760 87.374 118.741 342,393 461,134 Unrestlted Restricted Tota] Funds Funts Funds 2024 (reststed) Charitable activty Support costs 36,448 15.631 354,030 51.944 390.478 67,575 52.079 405,974 458,053
Cancer Lifeline Company Llmited by Guarantee Notes to the Financial Ststsments {c¢xJtinu8 Year ended 31 March 2025 11. Expendituro on charilable activtties by actNty type Actr4ities undertaken directty Supp(rt costs Total funds 2025 Total fund 2024 Charitable activity Governance costs 373,760 76.404 10.970 450,164 10,970 461,134 444,713 13,340 458,053 373.7EA) 87.374 12. Analysls of support costs Analysis of support costs Total 2025 Total 2024 PmiseS GlmunICatiOnS and IT General office Finance costs Goveman¢e Costs 31,475 4.234 38.853 1,842 10,970 87,374 31.475 4,234 38.853 1.842 10,970 87.374 11.059 5,307 36.021 1,848 13.340 67,575 13. Net expenditure Net expenditure is stated after chargingl{crediti'ng): 2025 2024 (restsied) Depwiation of tangible frAed assets Gain$ on disposal of tangible fed assets 26,948 13,906} 12.031 1& Auditors remunerdtion 2025 2024 Fees payable for the audit of the ffinancial statements 4,470 4.260
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Ststemonts (contin0? Year ended 31 March 2025 IS. Staff costs The total staff costs and erjE0Yee benefits for the reporbng perirA are anatysed as follows.. 2025 2024 {restaled) Wages and salaries Social security costs Empbyer contributions lo PenSn anS 22S.142 14,241 21.787 235,757 18.814 20,424 274.995 261.170 The average he&J Count of ernpbY during the year V•BS 12 {2024: 12). No employee receNed employee benefrts of more than £60.IX)O during Ihe year12024: Nil). Key Management Pernonnol Key management personnel indje all persons that have authority and responsibility for planning. directing and contrdling the activities of the ¢hanty. The total compensation paid to key management personnel for services provided to the chanty vras £106.530 {2024.'£106.267). 16. Trust8e remuneration and expenses No Trustee received emoluments during the year (2024:Nil) The Trustees, received in total £1.060 (2024'.£2.172) in re1Mbuernent of expenses. The reimbursement is made for c05t of travelling on Charrty business in retation to thr duties a5 Trustees, and also las with other volunteers) the reimbutsement of costs incurred during support visitatrons.
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Statements (el1¥1•) Year ended 31 Paarch 2025 17. Tangible fixod assets Long sehold property Motor vehicles Equipment Total Cost At 1 April 2024 (as restated) Addibons Disposals At 31 March 2025 1.143.983 11,5 11.000 129,380 1,284.363 11.556 111,000) 1.284,919 (11,LlJO) 1.155.539 129.380 Depreciation Al 1 April 2024 Charge for the year Disposals At 31 March 2025 109,87T 23,111 114.030 3,837 231,813 26,948 (7.906) 250.855 17.gJ6) 132.988 117.867 Carrylng amount At 31 March 2025 1.022.551 1.034,106 11.513 15.350 1.034. 1.052,550 At 31 March 2024 1& Debtors 2025 2024 (Mt•rtedJ Trade debtors Prepayments and accrued income Other debtors 900 3,324 1,219 4.196 1.187 5.383 5,443 19. Cash and cash equivalents Cash and cash equivalents c(ryrise the f01blng. 2024 Cash at bank and in hand Bank overdrafts 312.822 (2.546) 310.276 372.207 (25.529) 346.678
Cancer Lifeline Company Limited by Guarantee Notes to the Flnancial Statements l¢Mlty•wo) Year ended 31 March 2025 20. CredStors: amounts falling due within one year 2025 2024 (reststed) Bank loans and overdrafts Trade creditors AccTuals and deferred income Social security and other taxes 25.529 2,778 33.032 371 2.060 10.650 15.256 61.710 21. Derred income 2025 2024 (r•staiedJ At 1 April 2024 Amount released to income Amount deferred in year At 31 March 2025 24.512 {24.512) 6,180 6.180 24.512 24,512 22. Penslons and other post rellrement beneffts Defined contributlon plans The amount recognised irb income or expenditu as an expense in relation to defined contribution plans was £21.787 (2024. £20.424). 31
Cancer Lifeline Company Llmlted by Guarantee Notes to the Financial Statements l¢ontinu•d) Year ended 31 March 2025 23. Anatysis of charitable funds UnroStrict8d fund8 At 1 Apr 2024 Prior year At Transfers adjustments 31 Mar 2025 Income Expenditure General Funds General funds- property fund DeSnated Fund 62.142 167,453 1190,885) 38,710 161,9 286,372 510.510 161.9 286.372 167.453 (190.885) 487.078 At 1 Apr 2023 Prior year At Transfers &Jjustsnents 31 Mar 2024 Income Expenditure General Funds General funds- propety fund Designated Fund 146.422 144,209 (166.770) (61.719) 62.142 161.996 62,508 161,9 286,372 223,864 370,286 144.209 (166.770) 162.785 510,510 32
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Statements (¢onthu•d) Year ended 31 March 2025 23. Analy$ls of Charilable funds (co•thu8d) Restrlcted funds At 1 Apr 2024 Prior year At Income Expendf(ure Transfers adjustments 31 Mar 2025 Reslricled Funds - operating fund Restricted- Propety Fund DFC (Neighbcurhocal Renewal) National Lottery Communty Fund (People in Communilies) HSC (PUbC Health Agency) BHSCT {Care¢s support service) BHSCT (Primary care talking therapies) Belfast City Council (Revenue Grant) CFNI (thrcugh DOH Carers grant) CFNI (through DOH Can¢er Charity Support Fund) National Lottery Communty Fund IDom)ant Accounts) PHA Domiant Accounts CFNI Bdfast City Counal - Property 83,134 {83.134) 37.421 (32.319) 5,102 9.9)0 (9,9(X)) 13.114 (13.114) 20.629 {20.629> 7.980 24.512 (32.492) 110.774 (110.774) 27,012 7.852 (15.179) (7,852) 11.833 850,OLKI (17.IXK)) 334.348 {342.393) 833.000 857,980 849.935
Cancer Lifeline Company Limited by Guarantse Notes to the Financial Ststements (continuEd) Yéar ended 31 March 2025 23. Analysis of charitable funds {conJnyedJ At 1 Apr 2023 PrKJr year At InccThe Expenditure Transfers adju5tment5 31 Mar 2024 Restricted Funds - operating fund Restricted - Property Fund DFC INeighbouthood Renewal) National Lottery Community Fund {Pecyle in Communities) HSC {Public He8h Agency) BHSCT {Careffs support seNice) BHSCT (Primary care talking therapies) Belfast Cty Council {Rev8nue Grant) CFNI Ithr¢yJgh DOH Carerfs gTant) CFNI (through DOH Cancer Charity Suppc Fund) National Lry Conmunty Fund {Domiant Accounts) PHA 5,108 (5.108) 161.996 (161.996) 8.830 77.948 (86.778) 14,610 50.254 {64.864} 93.520 {93.$20) 11.124 (11,124) 3.266 {3.2661 49.981 {49.981) 6.898 (6.898) 66.667 (58,687) 7,980 26,537 {30.856) 4.319 Accounts CFNI Belfast Cty Counal - Property 850.OLKI 850.000 1SKI.544 386.195 (405.9741 (162.785} 850,000 857,980
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Statsments Year ended 31 March 2025 24. Anatysis of net assets between funds Unrestricted Funds Restricted Tolal Funds FurKIs 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 201.(64 295.09) {9,076) 487,078 833.0(JJ 23.115 (6.1801 849.935 1.034. 318,205 {15.2561 1,337,013 Unrestricted Funds Restrict&J Tdal Funds Funds 2024 Tangible fixed assets Current assets CdrtOrS less than 1 year Net assets 1,051,C64 345.158 137.198) 1.359,024 1.051.064 377,650 {61,710} 1,367.004 32,492 124.5121 7.980
Cancer Lifeline Company Limited by Guarantee Notes to the Financial Statements Iconlinuoo) Year ended 31 Illarch 2025 25. Taxatlon The Company is a gISterj charity, as such is entilled to tax exemption5 on in¢ome and profrts in fvrtherance cl the charity's wimary d)jectives. Related parties There were no lated parties in the year. 27. Prior year adjustments In preparing the 31 March 2025 accounts, it was noted that deeds of the propety of 42 Alliance Avenue were transferred lo Cancer Lifeline in the 23r24 year. The propety funding of£850,000 which had not been re¢ognised in the prior financial statements. This ha$ been included as a prior period adjustment and comparative anYJunts ha¥e been ieststed. 28. Analysis of changes In net debt At At 1 Apr 2024 Cash flows 31 Pljar 2025 Cash at bank and in hand Bank i)verdraft5 372,207 (25.529) 346,678 (59.3851 22.983 312,822 {2,5461 310,276 (36.402) 29. Contingencles A contingent lialty exists lo repay grants and Trust rrnnies received should certain conditKsns not be fulfilled by the charity. In the cyinion of the Trustees. the te5 of the Letters of Offers have been. or will be. complied wrf(h and no liability is expected. Canr Lifeline were transferred title deeds of the property 42 Aliance Avenue from Belfast Cty Council. There is a 10 year clause induded wtthin this transfer of deeds where the CounGil would be entitled to funds rf the property was disposed off 30. Ethlcal standards In common wth many other businesses of our size and naure we use our auditors to ptepare and submit retums to the tax authorttres and assist with the preparatton of the financrdl statements.