haris Cance Char bl Lt UD EPO 202 Oplnlon We have audlted the finandal 5tatwnents of Charls Cancer Care Ltd ('the charltable companv) for the year ended 31 Ortober 2020 whlch cornprlse the Statement of Flnanclol Actlvltles, the Statement of Flnandal Posltlon, the Statement of Cash Flows and the related notes to the financlal statements. Indudlng a summary of ￿gnIficant accountlng polldes. The flnandal reportlng framework that has been applled In thelr preparatlon Is appllcable law and Unlted Klngdom Accountln9 Standards. Includln9 FRS 102 "The Flnandal Reporting Standard appllcable In the UK and Republlc of Ireland" {Unlted Klngdom Generally Accepted Accountlng Prnctlce). Th15 report Is made solely to the charftable compan￿5 DITectors, as a bodyi In accordance wlth Chapter 3 of Port 16 of the Companle5 Act 2(106. Our audlt work has been undertaken so that we mlght state to the charitable company s Olrertors those matters we are requlred to state to them In an auditorfs report and for no (ther purpose. To the fvllest extent permltted by law, we do not accept or assume respmslbllity to anyone other than the thafltable company and the charitable tompanvs Dlrector5 as a body. for our aKIIt work, for thls report. or for the oplnlons we have formed. In our oplnlon the flnandal statements: give a true and falr vlew of the state of the tharltable companvs affalrs as at 31 OLtober 2020 and of Ifs total Incomlng resources and expendlture of resources, Indudlng Its Income and expendlture, for the year then ended. have been properly prepared In accordance wlth Unlted Klngdom Genernlly Accepted Accountlng Prartlce. and have been prepared In accordance wlth the requlrements of the Ctynpanles Act 2006. Basls for oplnlon We conducted our audlt In accordart￿ wlth Internatl(￿al Stsndarts on Audltlng (UK) (ISAS (UK)) and appllcable law. Our responslbllltles under those standards are further descrbbed In the Audltorfs responslblllties for the audlt of the firnanclal statements SeCtk￿ of our report. We are Independent of the company In accordance wlth ethlcal ￿UIrernents that are relevant to our audlt of the finandal statements In the UK, Indudlng the FRC'S Ethlcal Standard, and we have fulfllled our other ethlcal responslbllltles In accordance wlth these fEqulrernents. We belleve that the avdlt evldence we have obtalned Is sufficlent and appropriate to provlde a basls for our oplnlon. Concluslons relatlng to goln9 ¢oncem We have nothlng to report In respert of the followlng matter5 In relatlon to whlch ISAS {UK} requlre us to report to you where: the dlrectors. use of the g¢lng con￿rn ba515 of accountlng In the preparatlon of the flnandal statements Is not approprlate" or the dlrertors have not d15d05ed In the flnandal statements any Identlfied materlal uncertalntles that may cast slgnlfkant doubt about the charltable companrfs ablllty to contlnue to adopt the golng concern basls of actountlng for a perlod of at least twelve months from the date when the finandal statements are authortsed for Issue. CavanaghKelly* Chartered Accountants & Statstory Audltors Page 6 Is rca DEPE DEN UD ORS. other ln10m￿l￿on The d1￿ctOrS are responsible for the other Infonnatlon. The other Informatlon compdses the Infomiatlon Included In the Dlrectorg Report. other than the finandal Statements and our Audltovs Report thereon. Our oplnlon on the nnandal statements doe5 not cover the other Informatlon and, except to the extent otherwlse expllciuy stated In our repo¢ we <10 rrt express any fomi of assuran￿ concluslon thereon. In connertlm wlth (w audlt of the floandal statements. our responslblllty Is to read the other Informatlon and. In dolng so, conslder whether the other Informatlon Is materlally Inconslstent wlth the flnanclal statements or our knowledge obtslned In the audlt. or othen¥lse appears to be materfally mlsstated. If we Identlfy such materlal Inconslstendes or apparent matwlal m155tatements, we are requlred to determlne whether there Is a materlal mlsstatement In the Itnanclal statements or a materlal mlsstatement of the t, or returns adequate for our audlt have not been recelved from branches not vlslted by us: or the financlal statements are not In agreefflent with the accountlng records and returns. or certaln dlsdosures of dlrertor5' remuneratlon 5peclfied by law are not made: or we have not recelved all the Informatlon and explanatlons we requlre for our audlt. or the dlrectors were not entitled to prepa￿ the financlal statements In accordance wlth the small companles, reglme and take advantage of the small companles, exemptlon In preparlng the Dlrettors, Report. Responslbllltles of Dlrectors As explalned more fully In the Dlrettors. ResPN￿1bllltles Statement, the dlrector5 (who are also the trustees of the charitable company for the purpose of charlty law). are responslble for the preparatlon of the finandal statements and for belng satlsfied that they glve a true and falr vlew. and for such Internal control as the Dlrector5 detennlne Is necessary to enable the preparatlon of rinandal statements that free from materlal mlsstatemenL whether due to fraud or error. CavanaghKellyfft Chartered Accountants & sta￿tOry Audltors Page 7 R•sponslbllllles ol Dlrnrtors (Contlnu•d) Jn weparfng the flnandal statements. the dlrectors ore responslble for assessIn9 the companys ablllty to conttnue as a golng concern. dlsdoslng. as appllcable. matters related to golng concem and uslng the golng ￿nCern IMsls of accountlng unless the dlrtttors esther Intends to Ilquldate the tharftable company or to cease opefatlons, or has no r&￿IstIC alternatlve but to do $0. Audltorf8 v•spon•lbOlltle• for the •tsdlt •lth• Ilnanclal Jtatsments Our objectlves are to obtaln reasonable assuran￿ about whether the flnandal statements as a whole are free from matertal mlsstatement. whether due lo fraud or errori and to Issue an Audltorfs Repcrt that Indudes our oplnloTr. Reasonable assurance Is a hlgh level of assurance but Is not a guarantee that an audlt conducted In accorr1an￿ wlth ISAS (UK) wlll always detert a materlal mlsstatement when It exlsts. MlsstatemEntS Lzn ar15e frDm fraud or error and are consldered mateflal Ir. Indlvldualty or In aggre9at< they could reosonably be expected to Influence the economk dedslons of users tsken on the basls of these Ilnandal statements. A further descrfptlon of our respoThslbnitles for the audlt of the financlal Statements Is located on the Flnandal Reportlng Coundl s webslte at YdWW.frGory.uklaut*threspoftslbilltles. Thts descrlptlon foffl￿ part of f￿r audltorfs report. Use ol our R•part Thls report Is made solely to the companys rnembws. as J bodyi In accordance wlth Chapter 3 ol Part 16 of the Companle5 Act 2006. Our audlt work ho5 been undertaken 50 that we mlght state to the cornpanvs mernbers th05e matter5 we are requlred to state to them In an audltorfs report and for no other purpose. To the fullest extent pernilited by law. we do not accept or assume re5ponslblllty to anyone other than the company and the c(¥ThpanVs members as o body. for our audlt work, for thls report. or for the oplnlon5 we have ftThed. Mr. Ryan Falls ACA (Senlor Strtutory Audltar) For and on behall ol CAVANAGHKELLY Chartered Accountants and StstsJ* Aud￿5 36 - 38 Northland Row Dungannon Co, Trrone BT716AP Date: 22 February Z021 CavanaghK•lly, Chartered Acwntants & Statutory Audltora Page 8