Charis Cancer Care Ltd
Consolidated Statement of Financial Activities
including the Income and Expenditure Account- Group
for the Year Ended 31 Oetober 2024
31110124
Total
funds
31110123
Total
funds
Unrestricted
funds
Restricted
funds
Noles
INCOME AND ENDOWMENTS FROM
Donations and legacies
241,851
241,851
151,108
Charitable activities
Charitable Activities
Other trading activities
Investment income
44,925
44,925
85,741
12,929
305,998
73,766
11,932
85,741
12,929
Other Income
Coininercial trading operations
209 579
209 579
203,075
Total
550 100
44,925
595,025
745,879
EXPENDITURE ON
Charitable aetivities
Charitable Activities
Support Costs
Governance Costs
276,884
186,644
16,057
102,122
30,611
379,006
217,255
16,057
536,165
Other Expenditure
Commercial trading operations
145,977
145,977
157,314
Total
625,562
132,733
758,295
693 479
NET INCOMEI(EXPENDITURE)
(75,462)
(87,808)
(163270)
52,400
RECONCILIATION OF FUNDS
Total funds brought forward
984,220
269,895
1,254,115
1,201,715
TOTAL FUNDS CARRIED FORWARD
908,758
182,087
1,090,845
1,254,115
The notes fonn part of these financial statements
14

Charis Caneer Care Ltd
Consolidated Statement of Financial Position- Group
31 October 2024
31110124
Total
funds
31110123
Total
funds
Unrestricted
funds
Restricted
fund5
Notes
FIXED ASSETS
Tangible assets
12
233,789
182 087
415 876
437,546
233,789
182,087
415,876
437,546
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
14,821
694,379
14,821
694,379
15,976
819,179
709,200
709,200
835,155
CREDITORS
Amounts falling due within one year
15
(34,231)
{34,231)
(18,586)
NET CURRENT ASSETS
674,969
674,968
816,569
TOTAL ASSETS LESS CURRENT
LIABILITIES
908,757
182,087
1,090,845
1,254,115
NET ASSETS
908,757
182 087
1,090,845
1,254,115
FUNDS
Unrestricted funds
Restricted funds
16
908,758
182,087
984,220
269,895
TOTAL FUNDS
1,090,845
1,254,115
These financial statements have been prepared in accordance with the provisions applicable to charlfable companies
subject to the small companies regime.
The financial stateinents were approved by the Board of Trustees and authorised for issue on 2 June 2025 and were
signed on its behalf by:
David Andrew
- Trustee
The notes form part of these financial stateinents
15

Ch8ris Cancer Care Ltd
Statement ofFinancial P051tion- Charity
31 October 2024
31110124
Total
funds
31110123
Total
funds
Unrestrieted
fuy)ds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
Investments
12
13
233,633
182,087
415,720
433,901
233,634
182,087
415,721
433,902
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
8,475
584,187
8,475
584,187
12,529
722 602
592,662
592,662
735,131
CREDITORS
Amounts falling due within one year
15
(30,264)
(30,264)
(14,042)
NET CURRENT ASSETS
562J98
562,398
721,089
TOT AL ASSETS LESS CURRENT
LIABILITIES
796,032
182,087
978,119
1,154,991
NET ASSETS
796,032
182,087
978,119
1,154.991
FUNDS
Unrestricted funds
Restricted funds
16
796,032
182,087
885,096
269,895
TOTAL FUNDS
978,119
1,154,991
These financial statements have been prepared in a￿OrdanCe with the provTr5ions applicable to charitable companies
subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 2 June 2025 and were
signed on its behalf by..
..O..
David Andrew
enry - Trustee
The notes forni part of these financial statement5
16

Charis Cancer Care Ltd
Consolidated Statement of Cash Floivs - Group
for the Year Ended 31 Oclober 2024
31110124
31110123
Notes
Cash flows from operating activitie5
Cash generated from operations
137,045)
64,716
Net cash (used in)Iprovided by operating activities
137,045)
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
(684)
(8,600)
Net cash provided by investing activities
12,245
8,600)
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
(124,800)
56,116
819,179
763,063
Cash and cash equivalents at the end of
the reporting period
094,379
819 179
The notes forni part of these financial statements
17

Charis Cancer Care Ltd
Note5 to the Consolid2ted Statement of Cash Flows
ror the Year Ended 31 October 2024
RECONCILIATION OF NET (EXPENDITURE)IINCOME TO NET CASH FLOW FROM
OPERATING ACTIVITIES
31110124
31110123
Net (expenditure)lincome for the reporting period (as per the
Statement of Financial Activities)
Adjustment5 for:
Depreciation charges
Interest received
Decrease in debtors
Increasel(decrease) in creditors
(113,270)
52,400
22,355
(12,929)
1,156
34,357)
21,327
2,409
11,420
Net cash (used in)/provided by operations
137,045)
64,716
ANALYSIS OF CHANGES IN NET FUNDS
At 1111123
Cash floiv
AI 31110124
Net cash
Cash at bank and in hand
819,179
124 800)
694,379
819,179
124,800
694J79
Total
819,179
124,800)
694,379
The notes forni part of these financial stateinents
18

Charis Cancer Care Ltd
Notes to the Financial Statements
for the Year Ended 31 October 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement
of Recominended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The fmancial statements have been prepared under the historical cost
convention.
The charlty is incorporated. limited by guarantee and registered in Northern Ireland. The registered office of the
charity is 163 Lough Fea Road. Ballybreist, Cookstown, Co. Tyrone. BT80 9TU. The charity's principal activity
15 the provision of support to people affected by cancer.
Preparation of consolidated financial statements
The financial statements consolidate the results of the charity and its wholly owned subsidiary on a line by line
basis. Details of the wholly owned subsidiary are in note 4. A separate Statement of Financial Activities and
Statement of Cash Flows a¢¢ount for the charity have not been presented because the charity has taken
advantage of the exeinption afforded by Companies Act 2006, s.408.
Income
AIS income is recognised in the Statement of Financial Activities once the charity has entitleinent to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants. whether 'capital' grants or 'revenue' grants, are recognised when the
charity has enlitlement to the funds, any performance conditions atta¢hed to the grants have been met, it is
pi'obable that the income will be received and the amount can be measured reliably and is not deferred.
Incoine received in advance for a future fundraising event or for a grant received relating to the following year
are deferred unlil the criteria for income recognition are met.
Interest on deposit funds held is included when receivable and the amount can be measured reliably by the
charity whlch is nonnally upon notification of the interest paid or payable by the bank.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation cominitÉing the
chai'ity to that expenditure. it is probable that a transfer of economic benefits will be required in 5ettleinent and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings ihat aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to aclivities on a basis consistent wilh the use of
resources.
Expenditure on charitable activities includes the costs of providing activÈties undertaken to further the purposes
of the charity and their associated support costs.
Support Costs comprise those costs which are incurred directly in support of expenditure on the objects of ihe
charity and include governance cost. finance, and office cosls. Governance costs are those costs incurred in
connection with the compliance with constitutional and statutory requirements of the charity.
Taxation
The charity is exempt from corporation tax on its charitable aclivities.
19
continued...

Charis Cancer Care Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 O¢tober 2024
ACCOUNTING POLICIES continued
Tangible fixed assets
Depreciation 15 provided at the following annual rates in order to write off each asset over its estimated useful
life.
Freehold propety
Office Equipment
Fixtures and fittings
Motor vehicles
Coinputer equipment
2% oncost
20 % on cost
200/0 on cost
200/0 on cost
250/0 on cost
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the truslees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
aris¢ when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the fmancial statements.
Pension costs and other post-retirement benefits
The charitable coinpany operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which
they relate.
OTHER TRADING ACTIVITIES
31110124
31110123
Fundraising events
Other Trading Income
83,061
73,184
585
85,741
73,769
INVESTMENT INCOME
31110124
31110123
Deposit account interest
12,929
11,932
COMMERCIAL TRADING OPERATIONS
The trading subsidiary of the charity is Friends of Charis Limited. The company is incorporated in Northern
Ereland within th¢ United Kingdom.
Company niimber . N1605705
Registered address:
163 Lough Fea Road
Ballybreist
Cookslown
Co. Tyi'one
BT80 9TU
20
oiitinued...

Charis Cancer Care Ltd
Note5 to the Financial Statements- continued
for the Year Ended 31 October 2024
COMMERCIAL TRADING OPERATIONS continued
31110124
31110123
Trading Income
Cost of Sales
Administrative Expenses
Other Operating Income
206,424
(84,642)
(61,335)
3,155
63,602
203,075
(92,088)
(115,225)
(4,238)
Included within Administrative Expenses for the year ended 31 October 2023 is a donation of £50,000 rnade to
the parent charity Charis Cancer Care. The donation has been eliminated on consolidation in accordance with
the Charities SORP.
Subsequent to the date of the balance sheet, the Directors have deterniined to make a donation from Friends of
Charis to the parent company, Charis Cancer Care Ltd, of £67.100 (2023 - £50,000). This donation is not
included in the above financial infonnation.
Aggregate Share Capital and Reserves
112,726
CHARITABLE ACTIVITIES COSTS
Supporl
costs (see
note 6)
Direct
Cost5
Totals
Charitable Activities
Support Cosls
Governance Costs
379,006
196,691
379,006
217,255
20,564
16,057
575,697
36,621
612,318
SUPPORT COSTS
Governance
costs
Finance
Totals
Support Costs
Governance Costs
19,143
1,421
16,057
20,564
19,143
36,621
NET INCOMEI(EXPENDITURE)
Net incomel{expenditure) is stated after chargingl(crediting):
31110124
31110123
Depreciation - owned assets
22,355
21,327
21
ontinued...

Charis Cancer Care Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 October 2024
AUDITORS, REMUNERATION
31110124
31110123
Fees payable to the charity'5 auditors for the audit of the group's financial
statements
5,760
7,441
TRUSTEES, REMUNERATION AND BENEFITS
There were no truslees, remuneration or other benefits for the year ended 31 October 2024 nor for the year
ended 31 October 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 October 2024 nor for the year ended
31 October 2023.
io.
STAFF COSTS
31110124
31110123
Wages and salaries
Social security cost5
Other pension costs
319,056
29,269
8,386
235,910
44,568
2,429
356,711
280 907
The average monthly number of employees during the year was as follows:
31110124
io
31110123
12
Administration
Charitable Activities
14
12
No employees received emoluments in excess of £60.000.
22
continued...

Charis Cancer Care Ltd
Notes to the Financial Slatements - continued
for the Year Ended 31 October 2024
ii.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Re5trieted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
151,108
ISI,108
Charitable activities
Charitable Activilies
Other trading activities
Investment income
305,998
305,998
73,766
11,932
73.766
11,932
Other Income
Commercial trading operations
203 075
203,075
Total
439.881
305 998
745,879
EXPENDITURE ON
Charitable activities
Charitable Activities
310,775
225,390
536,165
Other Expenditure
Commercial trading operations
157,314
157,314
Total
468,089
225,390
693.479
NET INCOMEI(EXPENDITURE)
(28,208)
80,608
52,400
RECONCILIATION OF FUNDS
Total funds brought fonvard
,012,428
189.287
1,201,715
TOTAL FUNDS CARRIED FORWARD
984,220
269,895
1,254 115
23
¢ontinued...

Charis Csncer Care Lld
Notes to the Financial Statement5 - continued
for the Year Ended 31 October 2024
12.
TANGIBLE FIXED ASSETS
Group
Fixtures
and
rittings
Freehold
property
Office
Equipment
COST
At l November 2023
Additions
Disposals
434,545
11,566
128,530
6,393)
At 31 October 2024
434,545
122,137
DEPRECIATION
At l November 2023
Charge for year
Eliininated on disposal
25,684
7,235
11,182
83
122,125
3,717
At 31 October 2024
32,919
11,265
119449
NET BOOK VALUE
At 31 October 2024
401,626
301
2,688
At 31 October 2023
408,861
384
6,405
Motor
vehicles
Computer
equipment
Totals
COST
At l November 2023
Additions
Disposals
36,545
50,601
685
661,787
685
12,143)
5,750)
At 31 October 2024
51,286
650
DEPRECIATION
At l November 2023
Charge for year
Eliminated on disposal
33,383
3,162
5,750)
31,867
8,158
224,241
22,355
12 143}
At 31 October 2024
30,795
234,453
NET BOOK VALUE
At 31 October 2024
11,261
415 876
At 31 October 2023
3,162
18,734
437 546
24
ontinued...

Chari5 Caneer Care Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 October 2024
12.
TANGIBLE FIXED ASSETS continued
Charity
Fixtures
and
rittings
Freehold
property
Office
Equipmenl
COST
At l November 2023
Additions
Disposals
434,545
7,176
97,504
At 31 October 2024
434,545
7,176
91,111
DEPRECIATION
At l November 2023
Charge for year
Eliininated on disposal
25,684
7,235
6,792
83
91,583
3,389
6,393)
At 31 October 2024
32,919
88,579
NET BOOK VALUE
At 31 October 2024
401626
301
At 31 October 2023
408,861
384
Motor
vehicles
Computer
equipment
Totals
COST
At l November 2023
Additions
Disposals
22,745
50,602
684
612,572
684
12,143)
5,750)
At 31 October 2024
16,995
601,113
DEPRECIATION
At l November 2023
Charge for year
Eliininated on disposal
22,745
31,867
8,158
178,67]
18,865
12,143)
5,750)
At 31 October 2024
16,995
40,025
185 393
NET BOOK VALUE
At I l October 2024
11,261
415,720
At 31 October 2023
18,735
433,901
25
continued...

Charis Cancer Care Ltd
Noles to the Financial Slatevnents - Continued
for the Year Ended 31 October 2024
13.
FIXED ASSET INVESTMENTS
Charity
Shares in
group
undertaking
COST LESS IMPAIRMENT
At l November 2023 and 31 October 2024
NET BOOK VALUE
At 31 October 2024
At 31 October 2023
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Group
31110n4
31110123
Trade debtors
Other debtors
Prepayments and accrued income
234
6.260
9.482
6,169
14,821
15,976
Charity
31110124
31110123
Trade debtors
Other debtors
Prepayinents and accrued income
234
3,856
8,439
1,824
8,475
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Group
31110ll4
31110123
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
5,742
5,479
257
4,945
6,111
1,383
34,231
18,586
26
ontinued...

Charis Cancer Care Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 October 2024
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR eontinued
Charity
31110124
31110123
Trade creditors
Social security and oiher taxes
Other creditors
Accruals and deferred income
3,575
5,479
257
2,247
5,390
257
6,148
30,264
16.
MOVEMENT IN FUIYDS
Net
movement
in funds
At
1111123
At
31110124
Unrestricted funds
General fund
Friends of Charis
Designated Funds
635,097
99,123
250,000
(89,066)
13,602
546,032
112,725
250,000
984,220
(75,464)
908,757
Restricted funds
Dept Of Health Cominunity Foundation
PowerNI Capital Grant
84,208
185 687
(84,208)
3,600
182 087
269,895
182,087
TOTAL FUNDS
1,254,115
163 270
1,090,845
Net movement in funds, included in the above are as follows:
Ineoming
resourees
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Friends of Charis
390,521
209,579
{479,585)
(195,977)
(89,066)
13,602
Restricted funds
Dept Of Healih Community Foundation
PowerNI Capital Grant
Mei'cy Projecls Fund
Hospital Saturday Fund
Tesco Stronger Start5
Misc Restricted Grants
23,865
(108,073)
{3,600)
(8,000)
(9,900)
(1,125)
(84,208)
(3,600)
8,000
9,900
1,125
2,035
44.925
132,733)
87,808
TOTAL FUNDS
645,025
808,295)
163,270)
27
conttnued...

Charis Caneer Care Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 October 2024
16.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movemenl
in fund5
At
illin2
At
3111012J
Unrestricted funds
General fund
Friends of Charis
Designated Funds
709,067
53,361
250,000
(73.970)
45,762
635,097
99,123
250.000
1,012,428
(28,208)
984,220
Restricted funds
Dept Of Health Communtty Foundation
PowerNI Capital Grant
84,208
84,208
185.687
189.287
189.287
80,608
269,895
TOTAL FUNDS
1,201,715
52,400
1,254,115
Comparative net movement in fitnds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Friends of Charis
236,808
203,075
(310,778)
(157,313)
(73,970)
45,762
Restricted funds
Dept Of Health Cominunity Foundation
PowerNI Capital Grant
305,999
(221,791)
3,600)
84,208
305 999
225 391)
TOTAL FUNDS
745.882
693.482)
52,400
28
continiied...

Charis Cancer Care Ltd
Notes to the Financial Statements - continued
ror the Year Ended 31 October 2024
16.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position 15 as follows:
Net
movement
in funds
At
1111122
At
31110124
Unrestricted funds
General fund
Friends of Charis
Designated Funds
709,067
53,361
250 000
(163,035)
59,364
546,032
112,725
250,000
.012.428
(103,671)
908,757
Restricted funds
PowerNI Capital Grant
189,287
(7,200)
182,087
TOTAL FUNDS
1.201.715
110.871)
1090 844
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Ineoming
resources
Resourees
expended
Movement
in funds
Unrestricted fund5
General fund
Friends of Charis
627,329
412,654
(790,363)
(353,290)
(163,035)
59,364
Restricted funds
Dept Of Health Community Foundation
PowerNI Capital Grant
Mercy Projects Fund
Hospital Saturday Fund
Tesco Stronger Starts
Misc Restricted Grants
329.864
(329,864)
(7,200)
(8,000)
(9,900)
(1,125)
2.035)
(7,200)
8,000
9.900
1.125
2.035
350,924
358,124)
7.200)
TOTAL FUNDS
1,390,907
(1,501,777)
110,871)
29
continued...

Charis Caneer Care Ltd
Notes to the Financial Slatelnents - continued
for the Year Ended 31 October 2024
17.
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 October 2024.
30
continued...

Charis Cancer Care Ltd
Detailed Statement of Financial Activities- Charity
for the Year Ended 31 October 2024
31110124
31110123
INCOME AND ENDOWMENTS
Donations and legAeies
Donations
Gift aid
276,632
15,219
151,108
291,85J
151,108
Other trading activities
Fundraising events
Other Trading Income
83,061
2,680
73,184
585
85,741
73,769
Investment income
Deposit account interest
12,929
1,932
Charitable activities
Grants
44,925
305 998
Total incoming resources
435,446
542,807
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Therapists
Fundraising Costs
Cleaning
Coinputer Costs
Repairs & Maintenance
Staff Training
Subscriptions
Ti'avel & Subsistence
250,169
23,554
6,85LI
419
7,566
8,128
5,247
8,090
1,873
2,619
218,060
ii,ooi
4,235
6,313
11,720
3,643
143,822
44,568
2.429
135
5,047
11,568
5,342
9,683
1,298
2,221
231,292
3,009
6,266
9,285
7,195
3,439
466
2,019
6,210
575,697
489.084
This page does not forni part of the statutory financial stateinents

Charis Cancer Care Ltd
Detailed Statement of Financial Aclivilies - Charity
for the Year Ended 31 October 2024
31110124
31110123
Support cosls
Finance
Bank charges
Depreciation of tangible fixed assets
278
287
19,143
17,836
Governance c0515
Auditors, remuneration
Legal fees
5,671
7,441
21.808
17,478
29,249
Total resources expended
612,318
536,169
Net (expenditllre)lincome
170 872)
This page does not forn] part of the statutory financial stateinents
32