COMPANY REGISTRATION NUMBER: N1049781 CHARITY REGISTRATION NUMBER: NIC101307 Cancer Focus Northern Ireland Company Limited by Guarantee Financial Statements 31 March 2023 Finegan Gibson Lld Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN Cancer Focus Northern Ireland Company Limited by Guarantee Financial Statements Year endad 31 March 2023 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members statement of financial activities (including income and expenditure accou nt) Statement of financial position 15 21 22 Statement of cash flows 23 Notes to the financlal ststements 24 Cancer Focus Northern Ireland Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (continued) Year ended 31 March 2023 The Iruslees. who are also the directors for the purposes of company law, present their report and the 'nanGial Statements of th8 charity for the year ended 31 March 2023. Reference and admlnlstratlve dotallg Reglstered charlty name Cancer Focus North8m Ireland Charlty registratlon number NIC101307 Company reg18tration number N1049781 Prlnclpal offlce and reglstered 40- 44 Eglantine Avenue offlce Belfast Co Antrim BT9 8DX Northern Ireland Patrons His Grace The Duke of Abercom KG Professor Roy Spence CBE OBE JP MD MA LLD(Hon) FRCS The trustees (Honorary Treasurer and Chairper80n, Flnance and Policy Sub-committee) Mr Boyd Carson FCA Dr Bernad8tt8 Cull8n Dr Andrew Gilliland Mr Donald Harte {Vi¢e Chaimian, and Chalrper80n, Research & Programm8s Sub Committee) Professor Mark Lawler Ms Susan McAleer Ms Patricia Mcclelland Mr Ivan Mcminn MBE Ms Caroline Murdoch Dr Helen Reid Mrs Violet Spence Ms Elizabeth Robinson Mr Mark Taylor Resigned 2nd August 2023 Resigned 291h November 2023 Resigned 29th November 2023 IChaiTperson,HR & Remuneration Sub Committee) Mr Noel Lavery CB M$ MargaTet Brown MBE Dr Paula O'Hare Appointed 22nd February 2023 Company secretary Richard Spratt Cancer Focus Northern Ireland Company Limited by Guarantee Trustees. Annual Report {Incorporating the Directorfs Report) (continued) Year ended 31 March 2023 Audltor Finegan Gibson Ltd Chart8r8d accountants & statuiory auditor Causeway Tower 9 James Street South Beffast BT2 8DN Bankers Danske Bank PO Box 183 Donegall Square West Belfast BT18JS Edwards & Company 28 Hill Street Belfast BT12LA Sollcltors Investment Managers CCLA Investment Management Ltd One Angel Lane London EC4R 3AB Cancer Focus Northern Ireland Company Limlted by Guarantee Trustees, Annual Report (Incorporatlng the Directorfs Report) fconllnuedj Year ended 31 March 2023 The Directors (who are also the Trustees of the Charity) present Iheir Report, together with the Financial Statements of the charity for the Year Ended 31 sl March 2023. The Financial Statements have been prepared in accordance wrth the accounting policies set out in Note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, Companie5 Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Financial R8POrtin9 Standard in the UK and Republic of Ireland (FRS 102) effective 151 January 2015 (Charities SORP FRS 102). Structure, governance and managemènt Directors & Organisational Structure Can￿r Focus Nl is a charity registered by the Charity Commission for Northern Ireland (NIC 1013071, a Company Limrted by Guarantee (Nl 49781) and not having a sharè capital constituted under the Companies (Northern Ireland) Order 1986 and is recognised as a charity by the Revenue & Customs number XN 48265. The Memorandum & Articles of Association allows for at least 5 and not more than 18 Directors to be appointed. Trustees serve for a terrn of 4 years. at the end of which they may be appointed lo serve for a further 4 years. Ail Directors must retire after 8 years, service with the exception of the Chair, vtce Chalr and the Treasurer, who may be reappointed annually thereafter, if the majority of the remaining Trustees deem it in the best interests of the charity. The Memorandum & Articles of Assoclalion have recently been reviewed to ensure that the charity's governance arrangements ar8 appropriate and effective. They will be reviewed every fwe years going foNard. INhen new Dir8Ctors are appointed, they are introduced to the work of Cancer Focus Nl with the informalion they need to fulfil their roles, which includes information about the role of Directors, Company, Trustee and charity law. Updated training is provided to ensure Trustees are adequately nfomied to ensure they can exercise effective governance. At the quarterly Board meetings, the Directors agree the broad strategy of Cancer Focus Nl and monitor all the adivities of the charity. Each Director takes ¢olleGlive responsibility for monitoring the work of Cancer Focus Nl The following committees operate as follows.. Finance & Policy Committee meets 6-8 times per annum to review key financial metrics and performance indicators. the charity's policy environment and risk r89ist8r. Human Resource & Remuneration Committee - meets at least bi-annually to review all employee, personnel and remuneration matters. Research & Programmes Committ88 - meets at least bi-annually to support and oversee the charity's portfolio of research and programme activities. Fundraising. Marketing & Communications Committee rneels at least bi-annualty to support all fundraising. marketing and development initiatives. Each sub-committee must include at least one Director, reports on activlties and makes recommendations to th8 Board. Cancer Focus Northern Ireland Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (eorrtlnuedj Year ended 31 March 2023 Structure• govemance and managefflent f¢onllnu•d) ASH NI (Action for Smoking and Health) also operates In Northern Ireland as a sub-group of the Cancèr Focus Nl Board who receivés reports and provides strategic oversight of the work of this intèr-agency group. The charity's Chief Executive is responsible for the day-to-day ¢)peralion of the ¢harity, manages the staff of the charlty on behalf of the Directors and is al80 the Company Sgcretary. Cancer Focus Nl is a member of the Association of European Cancer Leagues and a member of a range of relevant umbrella organisalions and netsvorks including NICVA (Northern Ireland Council for Voluntary Action) . CanGeT Focus Nl 18 registered with the Fundraising Regulator for England, Wales 8nd Northem Ireland, B¢)ard Composltlon The Board of Trusle8s currently has 15 Members. The composition and tenure of office for Trustees (including office bearers) 18 currently being reviewed as part of the Review of Articles of Association. Rlsk Management The ch8rily's Directors and Senior Management Team have consKlered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks. Mslor risks are identified and ranked in tefms of their potential impact and likelihood. Major T15ks, for Ihis purpose, are those that may have a slgnificant affect on the charity. Financial Operational Governance, Regulation & Management Risks are revlewed on a quarterly ba8is at Board meetings as a 8t8ndlng agenda item to ensure that adequale systems and procedures are in place and that risks are bein9 regularly monitored and reviewed. Where appropriate, risks are covered by insiirance, Sn assessing risk, our Diredor8 recognise that some areas of our work require the acceptsnce and menagement of rlsk If our key objectives are to be achieved. The Directors and Senior Management Team are involved in managing the areas of higher risk on an ongoing basls through the implementation of our Strategic and Op8ratlon81 plans. Impact of COV11>19 Whilsl the acute cycle of the pandemic appears to have passed regarding lockdi)wn and disruption to fundraislng activiti83 and service, the organisalion remains aware of future risk. The pandemic, as It has done with many organisations in different sectors, has increased appetrte for hybrid and remot8 working amongst the Workfor￿ in Northern Ireland. The Senior Management Team and Board of Trustees continue to monitor this work and manage its operations in a post COVID environment. Funds held as custodian trustees on behalf of others The charity holds no funds as custodian Iruslees on behalf of others. Cancer Focus Northern Ireland Company Limited by Guarantee Trustses. Annual Report (Incorporatlng the Directorfs Report) (eonllnu Year ended 31 March 2023 ObJ8Ctlve8 and activities The purposes of the charlty are.. For the public benefit and primarily within Northern Ireland to support and further the control of cancer and allied diseases and to alleviate trauma, pain and suffering therefrom and in particular.. to provide caring services and information for patients with cancer, their families and all concerned both for them and about cancer., to fund intematlonally competitive, high quality research into the causes. treatment and prevention of cancer,. and to reduce the incidence of cancer and promote its early diagnosis and treatment and to ralse professional and public awafen8ss of cancer issues and influ8nc8 policy makers to improve ¢an¢er seNices and public health policy. Cancer Focu8 Nl is a very well established and respected organisation with a highly committed Board of Trustees, staff team and nelwork of volunteers. Our 4 pillars of activity care services, cancer prevention, cancer research and campaigning are well established. Over the past number of years V￿ have striven lo develop our services, targeting communities al greatest risk of cancer and seeking opportunities to develop a range of innovative services throughout Northern Ireland. VI￿on Statement We want people to live their most fuifilled lives with access to world-leading. equitable cancer support, treatment, diagno81s, prevenlion and research. Mlsslon Statem8nt Supporting local people on their cancer journey, we will work to reduce the risk. impact and outcomes of all cancers. Contribution of Volunteers The conlribution of volunteers is Integral to the Success of our organisallon and does not go unrecognised. We value their input across every aspect of the organisation's activities. Without them, certain seNices and fundraising events could not operate. The most notable of these services is the Volunteer Driving Service, which currently contains 54 volunteer drivers that provide patient transport support across the Belfast, South Eastern & Northern Trust I￿alitIeS. The aspiration is to Gonlinue to grow this service regionally, which in turn will require the recruitment of additional volunteers across the country. The organi5ation has a wider volunteer base of approx. 200 volunteers who continue to 8UPPOrt our fundraising events, such as the Belfast Marathon, Pink Run, Mourne Seven Summits and Big Bucket Collections etc Volunteers are also instrumental in asslsting the activities of the wider organisation such as the Sing for Life Choir, Balmoral Show and the Staff Ing of our retail shops. We understand the vital contribution our volunteers make to the organisation, and we, and we will continue to ensure volunteers feel supported and valued within their roles. Cancer Focus Northern Ireland Cornpany Llmited by Guarantee Trustees, Annual Report Ilncorporating the Dlrector's Report) {eon¢lnu•d) Year ended 31 March 2023 Objectives and actlvltles {contlntMd) Stratéglc r8port The Board of Directors had previously 8xtended the Cancer Focus Nl 2020 strategy to the end of 2022 due to senior leadership transition and the COVID-19 pandemic. The lollowlng sections for achievements and perfomiance and financlal review fomi final report of the charrty based on the previous Strategic plan. Please note a new organisational strategy 2023-2027 has now been officbally launched with new strategic objective5 which are detailed on page 13. Achlevements and performance Promote the Well￿eIng olpeople affected by Canc•r The vffjll-being of people affected by cancer - patients and families - lies at the heart of our work. A cancer diagnosis can be life-changing. CanGer Focus Nl wantg to be available to more peopl8 affected by cancer offering information, adviGe and support from the time of diagnosis and throughout the cancerjourney. Progress in 2022-2023 Our Therapeutic Services Team h88 conllnued to offer remole support to Ihose in need across 8 variety of patient support offerings detailed as follows. In 2022-2023 a total of 3,567 patients were directly asslsted with much needed support and care. Counselllng Our Counselling Team working across Northern Ireland in all the Health Trusts have continued to offer personal emotional & psychosocial support for patients. Our counséllors are distinctive in that they are required to hold a minlmum accradrtatron with the Brltish Association of Counsellors & Psychotherapists or equivalent body. The key highlights for 2022-2023 are as follows.. 3,662 counselling sessions were accessed by 752 patients for 'one-t¢>one' counselling support. In addition, we have been able to resource this seNice more widely with sessional counsellors in respon88 to the acute pressures and increased waiting lime8 for patients. Famlly Support Service Our National Lottery funded 'Family Support Service, has been at the forefront of leading innovation in lems of adapting services to meet the needs of families. The Family Support Service works with families where a parent or other signifbcant adull has cancer with. Post COVID there has been a marked increase in th8 referral of cases wrth a terminal diagnosi5. In 2022-2023 the service was rebuilding and stabilising with the recruitment of two staff member8 to fill vacanGies . There was a total of 75 families referred to th8 seNice with 147 beneficiaries, both children and adults receiving dire¢t support (based on an average of 2 people per referral supported). Cancer Focus Northern Ireland Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) feontinuedj Year ended 31 March 2023 Achievements and performance (¢onlinu•d) Bra-Fithng Setvlce The Bra-Fitting Service is the only one of its kind in Northern Ireland providing bespoke support for women post-breast surgery. Working in partnership with Trusts has resulted in a bfa fitting servic8 being reestablished post COVID onsite in the South Eastern and Southern Trusts. There ha5 been an increase in ladies being seen in Ihe Cancer Focus Nl Belfast centre. in the Ballymoney hub and Derry l Londonderry retail shop. 822 fiiting sessions were attended by patients in 2022-2023 Art Therapy Art Therapy is a creative therapy uniqLte to Cancer Focus in Northern Ireland and part of a portfolio of creatlve therapies offered to palienls to help cope with a eaneer diagnogis and journey. 286 patients were engaged in 2022-2023 via open studio group sessions, 'Share a Skill, craft group, art journaling workshops and at the Cancer Centre at Belfast City Hospital. The support provided to the RVH sick children seNice has increased due to increased demand. Whilst the demand for face to f8ce se8slons ha3 increased, online support has been maintained as required. Gmup Support 352 people availed of group support in 2022-2023 Ihrough Zest for Life, Focus Friends and Thrive programmes. These programmes offer the opportunlty to meet others who have been on a cancer joumey and gain peer support whilst having support to build on skllls for the future, Nurse Line 678 people contacted the nurse help lin8 in 2022-2023, 135 of thesé people were followed up for support. Nurseline offers support, a prof8ssional nurse experienced in cancer care to1Ssten in times of crisis, support, signpost to oth8r service8 in Cancer Focus Nl, Trusts or charities as appropriate. Slng for Llfo The Sing for Life choir is a community based choir created for cancer patients, or those who have been affected by 8 cancer dlagnosis. It Is a unlque seNice that attracts Individuals from all over Northern Ireland, with an average of 70 participants meeting each week to rehearse Not only does it give members the Chan￿ to learn choral muslc end an opportunity to perform in front of audiences, but it also offers a sense of belonging, friendship, support and rejuvenated confidence for those who participate. The core membership of the choir slts at approximately 130 members and continues to attract new members on a regular basls. 2022-2023 was a milestone year for the choir as It ¢e￿brated it's 1 Olh Anniversary since inception. This culminated in a concert in Fisher4vick Pr&sbyt8rian Church, which attracted over 300 people, and party in Cooke Rugby Club to mark the special occasion. In addition to this the cholr have performed at Several venu85, m05t notably University College Dublin To mark World Cancer Day. St Patricks Church, Belfast with the USA based 'Mill Creek Chorale, to celebrate Independence Day. as well as many other venues around Northern Ireland. The choir remain in huge demand and have a busy calendar of events sch8duled Cancer Focus Northern Ireland Company Llmited by Guarantee Trustees. Annual Report (Incorporatlng the Director's Report) (contlnuedj Year ended 31 March 2023 Achlevomènts and performance (¢onlinuedJ Patlent Drfving Seryico During the reporting period the main goal for the Volunteer Driving Service team was to continue with reglonal 8xpanslon. We h8ve now expanded our offer beyond the traditional 8elfast and South Eastern Trust ar8as lo cover most of the Northern Trust. as well as providing support to the new DOH Rapid Diagnostic Centres. We aim to obtain a foothold in the greater Fermanagh area due lo a partnership wrth the Palliative Transport Service based in Enniskillen. The ongoing expansion of the S8rvice. improves our geographical footprint, increases vlsiblllty and improves our ne￿Ork of referral pathways. The seNice supported 125 patients and provided 904 journeys during Ihe reporting period. In order to COP8 with this increase in demand, our volunteer base has had to increase accordingty. We have recruited 36 new volunteers into the service and now have 54 active volunteers across three trust areas. In order to improve our retention of volunteer drivers, we have started to facilitate quarterly 'drlver evenings. which provides the platform ft)r drivers to feedback on their role. on how things could be improved and most importantly, meet others who are helplng to deliver the service. In addltion to this w8 are surveying patients to collate feedback and make amendments lo service delivery as required. Enable communttlas to reduce thelr risk of Cancèr Research shows that up to half of cancers could be avoided by hea￿hler Ilfestyle choices. Cancer Focus Nl's strategy is lo déliver a programme of serviGes aim8d at informing and supporting the public so that they can reduce their rlsk of cancer. Progress In 2022-2023 Cancer Prevention is one of the founding pillars of Cancer Focus Nl. Our work is evidence-based and provided within the framework of the European 12-Poinl Code Against Cancer. In the latter part of the prior year and in this period the work became more difficult wrthoul 'face-to-face' interaction wrth our servic8 users and especially with schools, workplaces, community evénts and other venues closing. Our team liaised with partner organisations to pivot the se￿iceS and establish new ways of working. Cancer Focus Nl reached a total of 36,029 people in 2022-2023 with cancer prevention messaging mainly via virtual means in schools, workplaces and community settings offering training. 'one-lo-one' health checks, health awareness sessions and care in the sun awareness events. This reflects a significant uplift on the previous year which had been disrupted due to GOVID-19. Skin cancer prevention work In partnership with Ihe Publlc Health Agency Successfully delSvered Be UV Aware messages and resources wrthin 712 setting5, e.g. workplaces. sporting venues. schools and summer schemes. reaching 39,927 people. Specific groups, i.e. people who are immunosuppressed, including Ihrough the Cystic Fibrosis team were targeted with advice and resources. Key messages were shared through largeted and promoted social and print media activities (36). resulting in enhanced 8ngagement with speGific target groups and 5uslained web5rte Iraffic throughoui the spring l $umm8r with 50,408 visits to the care in the sun website. This year the Be UV Aware e-18arning module was promoted to chiropractors and beauticians resulting in 43 professlonals participating. Key message5 were also shared via the Councils, Health and Safety netsvork L4SAN, and HSENI wilh subsequent promotion to 9 industry groups. The Mole Mapping pilot in SET started seeing patlents in July and will be evaluated in th8 incoming year. on this part of their cancer journey. Cancer Focus Northern Ireland Company Llmlted by Guarantse Trustees, Annual Report (Incorporating the Director's Report) (cé)ntlnued) Year ended 31 March 2023 Achlevements and perforniance (conthued) The Stop Smoking servi￿ continues to be provided in GP Practices and workplaces, with excellent Success rdtes. In 2022-2023 this service continued to be provided virtually. with 407 smokers signed up to stop smoking. and 270 remaining stopped smoking at 4 weeks. representing a success rate of 66% comparing very favourably with average of 57Y.. The private Facebook group for smokers now has ovei 265 members who access support information and support each other whèn quitting. Schools work in the Primary schools continued with the provision of SmokebustÉrs in P6 and P7 with 6,825 children participating in skills based leamin9. Wlth 360kn of the schools accessing Smokebusters being in an a￿8 of social deprivation {targel 20a/o). Keeplng Well Setvlce.. The Keeping Well Team provides province wide, equitable access to health promotion services especially in 'at risk, communities and marginalised groups. This takes the form of health checks, cancer prevention l awareness workshops and participation in health fairs and communlty events. Despite these barriers the team contlnued to promote the service and facilitate a targeted Out￿o¢h programme to establish a pipeline of work. as well as liaising with our communication5 team and extemal organisations to Improve the visibility of tho gervice across various sectors. The service visited 228 locations across all trust ar8as during 2022-2023 reporting period and engaged with 3,612 individuals across various demographics. New d8t8 colle¢lion protocols have been developed in order to capture beneficiary feedback and ensure the ongoing conlinuous improvement of the service. We now hold a large library of evaluations and testimonies that evidence the beneficial nature of the service and th8 positive impact it is having on participants. Influence publlc policy Cancer Focus Nl's mission 18 to reduce the ri8k of people in Northern Ireland getting cancer and improving the well-being and outcomes for people who are diagnosed with the disease. We know that the policies our government sets and the decisions it tak8s can have far-reaching effects on both cancer incidence and survival rates. For these reasons, influenclng public policy is one of our key goals. Progress in 2022-2023 Healthy public policy sets a supportive environment for all our services and Campaigns and has far-reaching impact on cancer trends. services and outcomes. Therefore. we place a priority on engaging with decision makers in our campaigning and advocacy work. We organised a full programme of events for the Assembly's All-Party Group on Cancer (APGC) this year. The charily's role as Secrelariat to the APGC allowed us to update MLAS on progrèss in the development of the Department's new Cancer Strategy and there was an enGouraging level of cross-party engagement. Can¢er Focus Nl facilitated various 5peake15, clinicians and experts to engage with ML4'5 and obs&Ners via the APGC. A review of the APGC is currently being undertakan with a desire to set future agenda and influence policy and legislation in the short to medium term. Cancer Focus Northern Ireland Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continuedj Year ended 31 March 2023 Achievements and perfomiance (continuÈdJ Fund cancerresearch We ar8 very aware that ¢anc8r r8s8arch is vital in éxpanding our knowledge of the causes of cancer and in developing treatments to secure best outcomes for patients. Since our inception, we have been engaged in funding local cancer research Progrem in 2022-2023 Durlng 2022-2023 we have p8rticipated in, or funded, the following research projects: Health Economist Post at Queen's Universily Belfast. Wlth increaslng pressure on health budgets and an increase in the rang8 and costs of treatmenls, it is essenb'al to evaluate which treatments and interventions are most cost effective. Exploiting the Immune Landscape of Oesophageal and Pancreatlc Cancer. This ploneering cancer research project seeks to determin8 how immunotherapy can mr8 successfully treat pancreatic and oesophageal cancers. cancers which at presant are hard to tréat and have very low survival rates. Our researchers. led by Dr Richard Turkington, Oncologist and Cancer Researcher at Queen's University, will work to understand why certain types of cancers are resistant lo immunotherapy, and identify which drugs can be used to help overcome this resistance 80 patients wlll respond posltively to the treatment. Secondary Breast Cancer Audit was launched in February 2023. The audit 15 being undertaken by the Nl Cancer Registry. Given the lack of published data and established rnethodology. the Nl Cancer Registry will seek lo develop a process and methodology to identify prevalent secondary breast cancers in Northern Ireland. Many patien18 in Northem Ir81and feel overlooked because they do not have the same access to Specialist Interventions, clinical trials and dedicated secondary breast cancer nursing support that patients elsewhere have. Imlh NHS England and Wales already committed to commissioning a clinical audit on secondary breast cancer, this timely audit will help to ensure that those living in Northern Ireland with thls devaslating prognosis will have their voices heard and needs addressed Dr Jim Birni8 Fellowship launch8d during the year to further develop the project led by Dr Richard Turkington. The fellowship has been created in memory of our former TTUStee. Dr Jim Birnie following 8 generous gift from his family. The project will focus on Oesophageal adenocarcinoma IQACI which is a devastating disease with a poor $urvlval rate, with fewer than 20% of people surviving 5 years after diagnosis. The proled will investigate if chemotherapies Could be used to boost immune signalling in OAC cells and if standard chemotherdpy drugs used in cancer treatment would rlve an immune response. Socure funds to sustaln development The majority of our funding comes froffl the Northern Ireland public and so Ihe success of our organisational strategy rests heavily on our capacity to raise sufficient funds to 5uslain current and future initialive5. Austerity, the reduction in government funding to the Gharity sector and increasing competition for voluntary funds have together created substantial pressures for charities who depend on donations from the pub Progress in 2022-2023 The Retail Team reported a strong performance during the financial year in terms of income and profitability boostad by a renewed focus on fumiture sales, online trading and gift aid receipts. Retail exceeded £1m in revenue in the 2022123 financial year, this represented a growth of 62Yo on prior year. 10 Cancer Focus Northern Ireland Company Limited by Guarantee Trustees. Annual Report {Incorporatlng the Director's Report) (conllnued) Year ended 31 March 2023 Achievements and performance (coneinuedj The retsil estate portfolio has also been fomially reviewed and in thé reporting period led to the relocation of our Lisburn shop with notice being served and lease tèrminated on a unit which was increasingly not economically viable. As part of the new strategic plan a number of new retail initiatives are also planned with the first of these being identified for Enniskillen. The Fundraising Team reported a positive position at the end of the financial year, rebuilding the team in a post pandemic environment. Fundraising brought in £1.7m revenue in the 2022123 financial year, this represented a growth of 47Q/o on prior year, The reporting period including a 81ring performance for our portfolio of outdoor fundraising events Including a number of highlights.. The Fun Run of the Glens IFRQGI organised on behalf of Cancer Focus Nl had record participants of 700 people. Our partn8rship with Ihe Belfast City Marathon formally came to a conclusion with ovar 900 runner3 taking part and 8 further 200 participating in the Belfast City Half Marathon. Other regular events such as our 5ignalur8 Mourn8 Seven Summits, Pink Run and Dare to Dip amongst many other events generated strong Interest and income for the organisalion. 11 is c188r that demand has returned for these events 8fter depressed actlvity levels in previous years du8 to the restrictions arising from the COVID-19 pandemic. It was 8130 a positive year for our Corporate fundraising with new partnerships developed with Barclays Communications, Derry Transport, Topglass as well as extending our Dale Farm partnership for an additional 2 years. Our local community fundraising groups contlnue to support by hosting a number of community events, collections and initiatives right across Northern Ireland. The articulation and Involvémént of the groups in the new organisational Strategy has en￿uraged and provided some stimulus for the actlve groups to continue with their programme of activities in support of resourcing the strategy in the years ahead. The Communicatlons and Marketing team has been enh8n¢ed and refreshed and Influential in delivering a first Continue to deliver innovative and Grealive programme8 to meet tha needs of cancer survivors. > Use local knowledge to shape camp8ign and lobbying efforts and influence effective publlc policy and practice. > Be recognised as the local cancer voice in Northern Ireland through leadlng the All-Party Group for Cancer and participating in other forums. 2. To Prlorftlse Healthy Llving Increase public awareness of how lo reduce the rigk of cancer and promote healthler living. By 2027 will.. Embed evidence-based educ8tional and health promotional activities within our nthork of reglonal cancer support cenlr88. Commlt to prioritizing our work in areas of higher social daprlvation and intentionally tackling health inequalily. > Develop innovative ways of connecting wllh marginalized and minority groups wlth tailored health promotion and educational campaigns. > Lobby government on actions and policy that can support health promotion initiatlves specifically in relalion to the prevention of cancer. 3. To Champlon Local Research Fund wortd-cla85, innovative cancer research. By 2027 we will.. > Invest in appropriate research to support the achievement of our mlssion. > Fund research on cancers of unmet need. > Support research into the personal and social outcomes of local people affected by and experiencing cancer. > Influen￿ the development and implementatlon of the Cancèr Research Strategy in Northern Ireland and participate in All-lsland cancer research initiatives. 4. To Sustaln Our Impact Grow local support for our work and seNic8S. By 2027 we will. > Grow a diverse funding portfolio to ensure the organi5ation has the financial base to meet its strategic aims. > Create multi-purpose retail outlets lo complement the cancer support centres. > Develop and maintain our regional volunteer and supporter base. Attract and retain talent to continue to be an employer of choic8. Communicate our story in compelling and imaginative ways to connect with those who rely on our seNices and our supporters. Ensure that Can￿r FL￿uS Nl 18 legally compliant in all areas of its opeptlons striving for best practice in govemance at Board level and throughout the organisation. 13 Cancer Focus Northern Ireland Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Director's Report) (¢ontlnuadJ Year ended 31 March 2023 Trugtges. r8spon8lbilities statement The tru8te8s, who are al80 dlrectors for Ihe purposes of company law, are responsible for preparing the trustees, Teport and the financial statements in accordance with applicabl8 law and United Kingdom Accounting Standards (United Kingdorn Generally AGcept8d Accounting Practice). Company law requires the charity trustees to prepare financial statements for eaGh year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure. for that period. In preparfng these flnancl81 statements, the trustees are requlr8d to.. select suitable accounting policies and then apply them consistently., obseNe the methods and principles In the applicable Charlties SORP; make judgments and accounting estimates that are reasonable and prudont., state whether applicable UK A¢¢ounting Standards have been followed, suble¢t to any material departures disclosed and explained in the financial siatemenl8,' prepare the financial 8tatem8nt8 on the going concern basis unless it is inappropriate to presume that the charity will continu8 in business. The trustees are responsible for keeping 8dequ8te accounting records that are sufficient to show and explain Ihe charity's transactions and disclose with reasonable accuracy et any time the financial position of the chariiy and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. Audltor Each of the persons who18 a trustee at th8 data of approval of this report confimis that,. $0 far as they are aware, there is no ￿levant audit information of whlch the charlty's auditor 1$ unaware", and they have taken all staps that Ihey ought to have taken as a trustee to make themselves aware of any relevant audit information and to eslablish that the charity'8 auditor is aware of that Information. The trustees, annual report and the strategic report were approved on 13 December 2023 and signed on behalf of the board of trustees by-. Professor Mark Lawler (Vice chaiM￿n) Trustee 14 Cancer Focus Northern Ireland Company Limited by Guarantee Independent Auditorfs Report to the Members of Cancer Focus Northern Ireland Year ended 31 March 2023 Opinlon We have audited the financial stat8m8nts of Cancer Focus Northern Ireland (the 'charily') for the year ended 31 March 2023 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 Kingdorn Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally AC￿pted Accounting Practice). In our opinion the financial statement$: give a true and fair view of the stat8 of the charity's affairs as at 31 March 2023 and of ils incoming resources and application of resources, including its income and exp9nditure, for the year then ended., have been property prepared in accordance with Unlted Kingdom Generally AcGepted Accounting Practice., have been prepared In accordance with tha requirements of the Companies Act 2006. Basls for oplnion We conducted our audit in accordance wlth International Standards on Auditing (UK) {ISAs (UKI) and applicab18 law. Our responsibilities under th08e Standards are further d8scribed in the auditorfs r88ponslbilities for the audit of the financial statements section of our report. We are independent of the charrty in accordance with the ethical requirements that are r8levant to our audh of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained Is sufficient and appropriate lo provide a basis for our opinion. Conclu$lon8 relatlng to going concern In auditing the financial statements. we have concluded that the trustees, use of the going CO￿ern basis of accounting in the preparation of the financial statement$ Is appropriate. Based on the work w8 hav8 performed, we have nol id8ntrfied any material uncertainties relating to events or conditions that, indivKlually or collectively, may cast significant doubt on the charlty's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our r8sponsibllities and the responsibilities of the trust8es with respect to going concern are described in the relevant sections of this report. 15 Cancer Focus Northern Ireland Company Llmited by Guarantee Independent Auditorfs Report to the Members of Cancer Focus Northern Ireland (contlnu•d) Year ended 31 March 2023 other Inforrnatlon The other information comprises the information included in the annual report, other than the financial statements and our audltor's report therean. The trustees are responslble for th8 Other information. Our opinion on the financial statements does not cover the other information and, except to tha extent otherwise explicitly stated in our report. we do not express any fomi of assurance conclusion Ihereon. In connection wrth our audit of the financial stalements, our responsibility Is to read the other information and, in doing so. consider whether the other information 1$ materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misslaled. If we identify such maleTial inconsistencies or appar8nt material misstatements, we are required to determine whether there is a material misstatement in the flnancial slalements or a material mis5talemenl of the other information. If, based on the work we have performed, we Conclude that there is a material misstatement of this Oth8r information, we are required to report that fact. We have nothing to report in this regard. Oplnlons on other matters pre8crib8d by the Compan185 Act 2006 In our opinion, based on tha work undertaken in the course of the audit- the information given in the trustees, report for the financial year for which the financial ststements are prepared is consistent with the financial statements- and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we ar8 réqulr8d to report by excoptlon In the light of the knowledge and understanding of the charity and its envlronment obtained in the course of the audit, we have not identified material misstatements in the trusl8es' report. We have nothing to report in respect of the followlng matter3 in relation to which the Companles Act 2006 requlres us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visiled by ug, or the flnanclal statements are not in agreement wlth the accounting records and returns., or certain dl$clo$ures of trustees, remuneration specified by law are not made,. or we have not received all Ihe information and explanations we ￿qUIre for our audit. 16 Cancer Focus Northern Ireland Company Limited by Guarantee Independent Auditor's Report to the Members of Cancer Focus Northern Ireland (contlnu•d) Year ended 31 March 2023 Rosponslbilities of trugtees As explained more fully in the trustees, responsibilities statement. the trustees (who are also thé 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 mlsslatement. whether due to fraud or error. In preparing the financ￿1 statements, thè trustees are ￿sponSible for assessing the charity's ability lo continue as a going concern. disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the chaniy or lo cease operations. or have no realistic attemative but to do 80. 17 Cancer Focus Northern Ireland Company Limited by Guarantse Independent Auditorfs Report to the Members of Cancer Focus Northern Ireland (¢ontinuedJ Year ended 31 March 2023 Auditor's responsibilities for the audlt of the f5nancial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslatement, whether due to fraud or error, and to issue an auditor's rèport that indudes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accofdance wilh ISAS (UK) will always detect a material misstatem8nl when rt exists. Misstatemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably b8 expected to influence the economic decisions of users taken on the basis of these flnancial stalemenls. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We deslgn procedures In line with our responsibilities, outlined above, to delect material misslaternents in respect of irregularities. including fraud. The 8xt8nl to which our procedures are capable of detecting irregularities. including fraudls detailed below.. In identifying and assessing ri5k5 of material mi85tatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following.. •th8 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 enquiries of rnanagement about their own identification and assessment ol the risk8 of irregularities.. any matters we identified having obtained and reviewed documentation of their policies and procedures relating to.. identifying, evaluating and complying with laws and regulations and whether management were aware of any instance8 of non-compliance,. detecling and responding to the risks of fraud and whether management have knowledge of any actual, suspected or alleged fraud., th8 internal controls established to mitigate risks of fraud or non-compliance with laws and regulations. the Matters discussed among the audrt engagement taam including significant component audit teams and relevant internal specialists, including tax and valuations specialists regarding how and where fraud might ¢xcur in the financial statements and any potential indicators of fraud. A$ a result of these procedures, we considered the opportunities and incentives that may exigl within the organisation for fraud and identified Ihe greatest polential for fraud. In common with all audits under ISAS IUKI, we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understandin9 of the legal and regulatory frameworks in operation, focusing on provisions of Ihose laws and regulations that had a direct effect on Ihe determination of material amounts and disclosures in the financial statements. The key laws and regulations we ¢onsidered in this context included ongoing ¢ompliance with the UK Companies Act and lax legislation. In addition, we considered provisions of other laws and regulations that do not have a direcl effect on the financial staternenls but compliance with which may be fundamental for their ability to operate or to avoid a material penalty. 18 Cancer Focus Northern Ireland Company Limited by Guarantee Independent Auditor's Report to the Members of Cancer Focus Northern Ireland (eontinu•dJ Year ended 31 March 2023 As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess th8 risks of material misstat8m8nt of thè financial stat&ments, whether due lo fraud or error, design and perfoim audit procedures responsive lo those risks, and obtain audit evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of nol 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 internal control relevant to the audit in order to deslgn audit procedures that are appropriate in the circumstanceg, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness af accounting policles used and the rea8onabl&ness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concem ba$ls of accountlng and, b88ed on the audit evidence obtained, whether a material uncertainty exists related lo events or conditions that may cast significant doubl on the charity's abilrty to continue 83 8 golng concern. If we conclude that a material unGertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial 8tatement8 or, if such dlsclo8ur8S are inad8quat8. to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentalion, structure and content of the financlal statements, including the disclosure5. and whether the financial statements represent the underlying tiansactions and events in a manner that achieves falr presentation. 19 Cancer Focus Northern Ireland Company Limited by Guarantee Independent Auditorfs Report to the Members of Cancer Focus Northern Ireland {eonilnu•4 Year ended 31 March 2023 We communicate wilh those charged with governance regarding, among other matters. the planned scope and timing of th8 audit and slgnlficant audit findings, including any significant defictencies in intemal conlrol that we idantsfy during our audil. Use of our report This report is made sol8ly to the charrty'$ members, as a body, in accordance with Chapter 3 of Part 16 of the Cornpani8s Act 2006. Our audit work has been undertaken so that we might state lo the charity's members th08e matters we are required to statè to them in an auditor's report and for no other purpose. To the fullest èxtent permitted by law, we do not accept or assume responsibllity to anyon8 oth8r than the charity and the charity'8 members as a body, for our audit work, for this report, or for the opinions we h8v8 formed. Conor Dolan (Senior Stslutory Auditor) For and on behalf of Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway T(yer 9 J8mes Street South Belfast 8T2 8DN 13 Dec8mber 2023 20 Cancer Focus Northern Ireland Company Limited by Guarantee ststement of Flnancial Actlvlties (including inGome and expenditure account) Year ended 31 March 2023 Period from 1Aug21to 31 Mar 22 Year to 31 Mar 23 Unrestrlded ReStr￿ted funds funds Total funds Total funds Nots Income and endowments Donations and legacie3 Charitable activities Other trading activltles Investment income Other income 1,679,825 130,794 1.161,330 28,812 800 13.188 998.809 1,693,013 1,129,603 1,161,330 28.812 50.715 4.063,473 1,154,332 611.886 713,000 24.919 65,369 2,569,506 49.915 1,061,912 Total Income 3,001,561 Expendlture Expenditur8 on raising fijnds.. Costs of ralsing donations and legacies Costs of other trading actlvities Expenditure on ch8rrtable adivities Total oxpendlture 10 828,709 11 6,391 12,13 1,204,340 2,999,440 828,709 966,391 2,166,847 476,162 610,389 1,176,630 2,263,181 962,307 962.307 3,%1,747 Net losses on investments (37,1581 137,158) {11,781) Net Incomg (35,037) 99.605 64,568 294,544 Transfers batrNeen funds 2,993 (2,993) Not movemont In funds (32,0441 96,812 64,568 294,544 ReGonciliatlon of fund8 Total fund8 brought forward Total funds carrled forward 2,687,890 2,655,846 497,525 594,137 3,185,415 3,249,983 2.890,871 3,185.415 The statemant of financlal actlvltie$ includes all gains and Eos8e8 recognised in the year. All income and expenditure derive from continuing activities. The notes on paggs 24 to 43 form part of these flnanclal statsmertts. 21 Cancer Focus Northern Ireland Company Llmltsd by Guarantee Statement of Financial Positlon 31 March 2023 2023 2022 Nots Flxed assets Fixed asset hald for sale Tangible fixed assets Investments 20 1,179,796 21 144,774 22 734,796 2.059,366 1,431,823 752,222 2,184,045 Current assets Debtors Cash at bank and in hand 23 200.931 1,345,054 1,545,985 125,713 1,345,209 1,470.922 Credltorg: amounts lalllnq due wlthln one year Net curront assets 24 268,944 336.533 1,134,389 3,318,434 1.277,041 Total a￿et5 le•$ current Ilabilltle8 3,336.407 Credltors: amounts falllng due after more than one year Net assets 25 86,424 3,249,983 133,019 3,185.415 Fundg of tho charity Restricted funds Unrestricted funds.. Revaluation reserve Other unrestrlcted incom8 funds 594,137 497,525 85,159 2,570,687 2,655,846 28 3,249,983 85,159 2,602,731 2,687,890 3,185,415 Total unrestrlctod funds Total charity funds These financial statements were approved by the board of trustees and authori8ed for issue on 13 December 23, and are slgned on behaff of the board by: Mr Boyd Carson FCA (Honorary Tre8$urer and Chairman, Finan￿ and Policy Committee) Trustee The notes on pages 24 to 43 form part of thgse flnanclal 8tstsmobts. 22 Cancer Focus Northern Ireland Company Limited by Guarantae statement of Cash Flows Year ended 31 March 2023 2023 2022 Cash flows from operatlng actlvltle8 Net Income 64,568 294,544 Adjustments for.. Depreciation of tangible fixed assets Net losses on investments Other interest receivable and similar Income Loss on disposal of heritage assets Accrued (income)lexpenses 114,551 (3,7361 (28,812) 65,659 23,562 (24,919) 3,590 73,299 (90,151> Chang8s In.. Trade and other debtors Trade and other creditors 139,589> (51,3501 124,7051 (134,632) {7,874) 249,753 Cash generated from operations Interest received 28,812 24,919 274,672 Net cash from operating activities 20,938 Cash flows from Inve811ng actlvltles Purchase of tangible assets Proceeds from sale of tangible assets Proceeds from sale of heritage assets Purchases of other Investments Proceeds from Sale of other investments (11,3561 4,058 (41,5901 (3,590) (87,137) 51,044 (81,273) (731,014) 752,176 Net cash froml(u8ed in) investing activities 13,864 Cash flows from flnanclng actlvitlas Proceeds from borrowings Net cash used in financing actlvities (34,957) (34,957) (27,018) {27,018) Net (decrea6e)Ilncroa8• In cash and ca8h •quivalents Cash and cash equivalents at beginnlng of year Cash and cash •qulvalonts at •nd of year (155) 1,345,209 1,345,054 166,381 1,178,828 1,345,209 The notes on pages 24 to 43 form part of the8e financial 8taternents. 23 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Flnancial Statements Year ended 31 March 2023 General informatlon The charity is a public benefit entity and a private company Ilmited by guarantee, régistered in Northern Ireland and a registered charity in Northern Ireland. The address of Ihe registered office 18 40 - 44 Eglantlne Avenue, Belfast, Co Antrim, B T9 6DX, Northem Ireland. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'Th8 Financial Reporting Standard applicable In the UK and the Republi¢ of Ireland,, the Slatement of Recommended Practice applicable to charities PTeparing their accounts in accordance with the Financial Reporting Slandard appliGable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 10211 and the Companies Act 2006. Accountlng policle8 Basls of prnparatlon The financial statements have been prepared on the historical cost basis, as rnodrfied by the revaluation of certain financial assets and liabilities and Investment properties measured at fair value through income or expenditure. The financial staternents are prepared in sterling, which is the functional currency of the entity. Going concorn There ar8 no material uncertainties about the ¢harily's ability to continue. Judgemontg and key sourcos of estlmallon uncertalnty The preparation of the financial statemants requires management to make ludgemenls, estimates and assumption8 that affed th8 amounts reported. Th88e estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events thal are believed to be reasonable under the circumstances. Forolgn currencle8 Foreign currency transactions are Inltlally recorded In th8 functional currency, by apptying the 8POt exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange Tate ruling at the reportlng date, with any gains or losses being taken to the statement of financial aGtivities. 24 Cancer Focus Northern Ireland Company Llmited by Guarantee Notes to the Financial Statements (conthiuedj Year ended 31 March 2023 A¢¢ountlng pollcies (conllnued) Fund accountlng Unrestricted funds ar8 available for use at th8 discretion of Ihe trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subj6Cted lo restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sub4lasses.' restricted income funds or endowment funds. Incomlng resources All incomlng resources are Included in the 8tat8m8nl of financial activities when entitlement has passed lo the charity, it 18 probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following speclflc policies ara applied to particular categorie8 of income.. income from donations or grants is recognised when there is evidence of enlitlement to the gift, receipt is probable and its amount can be maasured reliably. 18gacy income Is reGognis8d when receipt Is probable and entitlement is established. Income from donated goods is measured at the fair value of the goods unle8S this is impractical to m8asure reliably, in which ca88 the value Is derived from the cost to the donor or the estimated resale value. Donated facilities and s8rvices 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 wlth the delivery of the contracted servSc8. Th18 is classrfied as unrestricted fund8 unless there is a contractual requiremenl for it to be spent on a particular purpose and returned if unspent, in whlch case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability 18 incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the Statement of financial activities lo which li relates.. expenditurè on raising funds includes the costs of all fundraising activitie8. 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 the benefit of ils beneficiaries. including those support costs and costs relating to the govemance of the charity apportioned to Gharitable activities. other expenditure includes all expenditure that is neither related to raising funds for the harity nor part of its expenditure on charitable 8divilies. 26 Cancer Focus Northern Ireland Company Limited by Guarantse Notes to the Financlal Statements (conllnued) Year ended 31 March 2023 Accountlng pollclé$ feonthiu•d) Resources expended All costs are allocated to expenditure categories refleding the use of the resource. Direct costs attributable to a single activity a￿ allocated directly to that activity. Shared costs are apportioned between the activities they contnbute to on a rea80nabla. justifiable and consistent basis, Operatlng lea898 Lease payments are recognised as an expense ov8r the lease term on a straight-line basis. The aggregate benefit of lease incentlv85 is recognised as a reduction to expense over the lease term, on a strai9hl-line basis. Tanglblo a99ets Tangible assets are initially recorded at cost, and subsequently ststed al cost less any accumulated d8preciation and Impalm￿nI 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 3ub88quent accurnulated impairmenl k)sses. An increase in the carrying amount of an 888et as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverse8 a charge for impairment Ihat has previously been recognised as expenditure within the statement of financial activrtles. A decrease in the carrying amount of an asset as a result of revaluation, is racognised in 0th8r recognised gains and losses. except to which it offsets any prevlous ravaluation gain, in which case the1088 is shown within other r8cogni8ed gains and losses on the statement of financial.activilies. Depreciatlon Depreciation is calculated so as to write off the cost or valuation of an assel, 18ss ils residual value, over the useful economic life of Ihat asset as follows: Long leasehold property 2 /0 straight line Flxtures and r￿IngS 20QA straight line Motor vehicle8 20% straight line Inveslm•nts Unlisted equlty investments are initialty recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less Imp8imient. Listed investmen15 are measured at fair value with changes in fair value being recognised in income or expenditure. 26 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (contlnu•d) Year ended 31 March 2023 Accounting policie5 (contlnued) Investments In assoclates Investments in associates accounted for in accordance with the cost model are recorded al cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair v8lue model are initially recorded al the transaction price. At each reporting date, the inveslmÈnt9 afft measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value rellably without undue cost or effort, the c05t model will be adopted. Dividends and other distributions received frorn the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising befor8 or after the dale of acquisition. Investments In Jolnt ventures Investments in jointly controlled entities accounted for in accordance with the Gosl model are record8d a* co$t less any accumulated impaiment losse8. Investments in jointly controlled entities accounted for in accordance with the fair value rnodel are initially recorded at the transaction prlce. At each reportlng date, the Investments are measured 8t fair value, with Changes in fair value taken through income or expenditure. Where rt is impracticable to measure falr value reliably wlthout undue cost or effort, the cost model will be adopted. Dividends and other dislrlbulions received from the investrnent are recognised as income without regard to whether the distrlbulions are from accumulated profits of the joint venture arising before or after the date of acquisition. Impairment of flxed assetg A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrylng value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not po$sible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amounl of the Cash-generating unit to which Ihe asset belongs. Th8 cash-generating unit is the smallest identifiable group of assets that includes the asset and genarates 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 bu5ines5 Gombinalion is, from the acquisition date. allocaled lo each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned lo those units. 27 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (conllnvgdj Year ended 31 March 2023 Accounting policies (continu•d) Flnancial instrumants A financial asset or a financial liability 18 r8cognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instrum8nts are Initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequentty 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 Gan otherwise be measured reliabty. the inv88tmenl 18 subsequently measured at fair value with changes in fair value recognised in incom8 and expenditure. All other Such investments are subsequently mgasured at C08t less impairment. Other financial instruments, including derivatives, are initially r8cognised 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 al the present value of the future payments di8counted at a market rete of interest for a similar debt instrument. other financial inslruments are subsequently measured 8t fair value, with any changes recognised in the statement of flnancial activities, with the exception of hedglng 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 objeclive 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 regardl8ss of signthcance, and other financial assets that are individually significant, these are assèssed individually for impairment. Other financial assets ar8 either assessed indlvidually or grouped on the basis of similar credil risk characteristics. Any rever8al$ of impalmient are recognised immediately, to the extgnt that the reversal does not result in a carrying afflounl of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been reGogni$ed, Deflned contrlbution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related seNice is provided. Prepaid contributions are recognised as an asset to the extent that the prepaym8nt will lead to a reduGtion in future payments or a cash refund. When contributions are not expected lo be $8ltled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an 8xpense in the period in which it arises. 28 Cancer Focus Northern Ireland Company Llmited by Guarantee Notes to the Financial Statements (conllnuedj Year ended 31 March 2023 Limltgd by guarantee The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1. Donatlons and legacles Unrestricted Funds Restricted Tolal Funds Funds 2023 Donatlons Subscriptions in memoriam Direct mall appeavcollection boxes Give as you earn Olher income Committed Giving Fundraising events Major Donor 37.445 49,190 159,610 15.820 147,707 931,827 37,445 49,190 159,610 15,620 147,707 931,827 13,188 13,188 Legacles Legacle$ 338,426 1,879,825 338,428 1,693,013 13,188 Unrestrlcted Funds Restrlcted Total Funds Funds 2022 Donatlons Subscriptions In memoriam Direct mail appeallcolleGtion boxes Give as you earn Other income Committed Glvlng Fundraising events Major Donor 33,274 49,632 119.452 9,450 95.033 549,019 33,274 49,632 119,452 9,450 95,033 549,019 90,000 90,000 Legacle8 Legacies 208,472 208,472 1,064,332 90.000 1,154.332 29 Cancer Focus Northern Ireland Company Llmlted by Guarantee Notes to the Flnancial Statements (eontlnuedj Year ended 31 March 2023 Charitable acllvltles Unrestrict8d Funds Restrlcted Totsl Funds Funds 2023 Provision for care Services Cancer prevention programmes 34.604 96,190 540,422 458,387 998,809 575,026 554,577 1,129,603 130,794 Unrestricted Funds Restrided Total Funds Funds 2022 Provislon for care Se￿iCe$ Cancer prevention programmes 11,946 49,112 287,096 263,732 299,042 312,844 61,058 550,828 611,888 Other tradlng actjvltles Unr88tricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Shop income 1,181,330 1,161,330 713,000 713,000 Inva8tment Income Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Bank interest Dlvidend income 5,434 23,378 5,434 23,378 282 24,637 24,919 282 24,637 28,812 28,812 24,919 30 Cancer Focus Northern Ireland Company Limitsd by Guarantee Notes to the Financlal Statsments (c4nllnued) Year ended 31 March 2023 Other income Unrestricted Funds Restricted Total Funds Funds 2023 Furlough Dormant Account$ Fund Nl Sale of Assets GrantS￿rustS Refund 49,915 49,915 800 800 800 49,915 50.715 Unrestricted Fund8 Restricted Total Funds Funds 2022 Furlough Dormant Accounts Fund Nl Sale of Assets Grants￿rUStS Refund 5,250 5.250 49,915 6,000 1,750 2,454 49,915 6,000 1,750 2,454 15,454 49,915 65,369 10. Costs of ralslng donations and legacles Unreslricled Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Costs of raisSng donatlons and leg￿leS Donations 828,709 828,709 47e,162 476,182 11. Costs of other tradlng actlvitles Unrestrlcted Total Fundg Unrestricted Total Funds Funds 2023 Funds 2022 Costs of other trading activi118s - Shop costs 966,391 966,391 810,389 610,389 31 Cancer Focus Northern Ireland Company Limited by Guarantee Notss to the Financial Statements (¢ontinu Year ended 31 March 2023 12. Expendlture on charltable actlvities by fund type Unr8Stricted Funds Reslricted Total Funds Funds 2023 Cancer research and scientific activities Provision of patient care services Cancer Prevention Programmes Policy and Public Affairs Support costs 121,729 170,378 422,832 26,268 463,133 1,204,340 30,000 436.657 405,344 151,729 607,035 828,176 26,268 553.439 90,306 962,307 2,166,647 Unrestricted Funds R83tricted Total Funds Funds 2022 Cancer research and scientific activities Provision of patient care services Cancer Prevention Programmes Policy and Public Affairs Support costs 70,835 142,285 160,115 36,900 333,679 743.814 70,835 343,622 391,594 38.900 333.679 1,176,630 201.337 231,479 432,816 13. Expgnditure on charltable actlvities by activity type Activlties undertaken directly Support costs Total funds 2023 Total fund 2022 Cancer res&arch and 8cientifiG activities Provision of patient care service8 Cancer Prevention Pro3r8mmes Policy and Public Affairs Governance co$ls 151,729 607,035 828,176 26.268 5,665 195,307 195,307 84,918 72,244 157,394 802,342 1,023,483 111,184 72.244 2,166,647 74,519 470,702 518.673 92.153 20,583 1,176,630 1,613,208 553,439 32 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financlal Statements (conthiuod) Year ended 31 March 2023 14. Analyglg of support costs Analysis of Analysis of support Analysis of support costs costs in support costs in costs of charitable in costs of trading activities raising fund8 activities Total 2023 Total 2022 Staff costs Premises Communications and IT General office Human resources Govemance costs 288,411 103.460 40,585 42,533 6,208 72,244 553,439 25,448 9,128 3,581 3,752 548 25,448 339.307 179,505 9,128 121,718 74,000 3,581 47,747 42,462 3,752 50.037 68,038 548 7,302 4,343 72,244 20,583 42,457 838,353 388,931 42,457 15. Net losse9 on Investments Unrestricted Total Funds un￿strIcted Total Funds Funds 2023 Funds 2022 Losses on listed investments (37,158) {37,158) (11,7811 111,7811 16. Nat Income Net incom8 is stated after chargingl(crediting): 2023 2022 Depreciation of tangible flxed assets Loss on disposal of heritage assots Operating lea8é rent818 Forelgn exchange difference8 114.551 3,008 8,983 4,058 65,659 3,590 101 17. Audltors romun•rallon Period from Yearto 1 Aug 21 to 31 Mar 23 31 Mar 22 Fees payable for the audlt of the financlal statements 10,408 9,600 33 Cancer Focus Northern Ireland Company Limited by Guarantse Notas to the Flnancial Statements {¢ontlnuedJ Year ended 31 March 2023 18. Staff costs The total staff costs and employee benefits for the ￿porting period are analysed as follows.. Period from Yearto 1 Aug 21 to 31 Mar 23 31 Mar22 Wages and salaries Social security costs Employer contributions to pension plans 2,000,378 168,095 101.848 2,270,321 1,206,25S 97,535 47,020 1,350,810 The average head count of employees durln9 the year was 99 (2022.. 93), The number of employees whose remuneratlon for ihe year fell within the ft)Ilowing bands, were.. 2023 2022 No. £60.000 to £69.999 £70.000 to £79,999 Key Management Personnel The key management personnel of the charity comprlse the Chief Executlve 8nd Senior management team. The compensation paid to key management for employee service5 during the year totalled £351.848 (2022., £197,697). 19. Trustoe romuneratlon and exp6n809 Trustees did not recelve remuneration or relmbursement of expenses during the year. (2022.. £Nil) 20. Flxed ass6t held for gal• A$8et held for sale C08t Al 1 April 2022 Additions Transfers 1,808,233 At 31 March 2023 1,808,233 Dopreciation At 1 Aprll 2022 Transfers Charge for the year At 31 March 2023 592,273 36,164 628,437 Carrying amount At 31 March 2023 1,179,796 At 31 MarGh 2022 34 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Statsments (continuedj Year ended 31 March 2023 21. Tanglble fixed assets Long leasehold Fixtures and propety fittings Motor vehicles Total C08t At 1 April 2022 Additions Disposals Transfers 1,808,233 941,897 11,356 (77.3451 159,079 2,909,209 11,356 (48,023) {125,368) (1,808,233) 986,964 (1,808.233) At 31 March 2023 875,908 111,056 Depreclatlon At 1 April 2022 Charge for the year Disposals Transfers 592,273 764,728 69,901 (73,287) 120,385 1,477,386 8,486 78,387 (48,023) {121,310) (592,273) 842,190 (592,273) At 31 March 2023 761.342 80,848 Carrylng amount At 31 March 2023 114,566 177,169 30,208 38,694 144,774 1,431,823 At 31 March 2022 1,215,960 22. Inve8tmants Llsted other investments Investments Total C08t or valuatlon At 1 April 2022 Additions Disposals Falr v81ue movements 752,176 731,014 (752,1761 3,736 46 752,222 731,014 (752,176) 3.736 At 31 March 2023 734,750 734,796 Impalmiont At 1 April 2022 and 31 March 2023 Carrylng amount At 31 March 2023 734,750 46 734,796 At 31 March 2022 752,176 752,222 All investments shown above are held at valuation. 35 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Ststsments (contlnu•dJ Year ended 31 March 2023 22. Investments (conllnuedj Flnanclal assets held at falr value Long-term investments which include UK Governm8nt stocks of £46 {2022.' £46) and equity investments £734,750 {2022.' £752.176) are held within the United Kingdom and exist primarily to provide an investment return for the charity- At the end of each investment term the monies received are expected to be reimbursed in further investrnent opportunities for the benefit of the charity. 23. Debtors 2023 2022 Trade debtors Prepayments and accrued in¢ome other debtors 81,563 113,859 5,509 21,164 78,230 26,319 125,713 200,931 24. Credltors: amounts falllng due wlthln one year 2023 2022 Bank loans and overdrafts Trade creditors Accruals and deferred income Social security and other taxes other Creditors 41,032 66,280 144,924 7,012 9,696 29,394 56.720 199,448 38,598 12,375 268,944 336,533 26. Credltors: amounts falling due after mor• than one year 2023 2022 Bank loans and overdralts 86,424 133,019 26. Deferred Income 2023 2022 At1Apr22 Amount released to income Amount deferred in year At 31 Mar 23 78,487 178,487) 29,091 29.091 78,487 78,487 36 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2023 27. Penslons and other post ratirement bènof Defined contrlbutlon plans The amount recognised in income or expenditure as an expen¥e in relation to defined contribution plans was £98,448 {2022'. £45,404). 28. Anaty818 of charltable funds Unrestrlcted fund$ At 1 Apr 2022 Gains and At losses 31 Mar 2023 Income Expenditure Transfer8 Gen8ral funds Revaluation reserve Designated Fund 2,602,731 3,001,561 (2,999,440) {247,007) (37,1581 2,320,687 85.159 85.159 250.OC() 250,000 2,687,890 3,001,561 {2,999,440} 2,993 (37,1581 2,655,846 At 1 Aug 2021 Gains and At losses 31 Mar 2022 Income Expendlturo Transfers General funds Revaluation reserve Designated Fund 2,441,348 1,878.763 (1,830,365) 124,766 (11,781) 2,602,731 85,159 85,159 2,526.507 1,878,763 11,830,365) 124.766 (11,781) 2,687,890 The Trustaes have set asid8 £250,000 to e designated fund for the Enni8killen Cantre in the 2022123 year. 37 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (conrfnued) Year ended 31 March 2023 28. Analy818 of chariiable funds (conithu Re$trlcted funds At 1 Apr 2022 Gains and At losses 31 Mar 2023 Income Expenditure Transfers PHA Smokebusters PHA Care in the Sun PHA Belfast & South Eastèrn Central Cessation Service Belfest Health & Social Care Trust Counselling Service South Eastern Health and S(xial Care Trust Counselling Service Northern Health and Social Car& Trust Counselling Service Southern Health and Social Care Trust Counselling Service The Big Lottery Next Steps PHA Training James Birnie Will Charrtable Trust Brislol Myers Squibb 8,144 55,450 (56,892) 6.702 35,OOQ 67.978 (79,357) 23,621 50,000 251.746 (256,908) 44,838 29.117 (24,921) (4,196) 6,711 (10,1911 3,480 7,775 (4,369) 13,406) 6,334 (7,4631 1,129 98,062 4,000 100,000 123,032 10,700 13.188 {96,971) 17,837) {30,000) 124,123 6,863 83.188 3,114 (4,200) {1,086) Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Statsments (continu80) Year ended 31 March 2023 28. Analysis of charitable funds (¢ofttinu•dJ Black Santa Moy Park Department of Health Family Support - Community Fund Hospital Saturday Fund Elevate Programme Support Your Girls Dormant Funds Nl DOH Enniskillen MSD Pharma Southern Board Addltional Funds 85,885 282,510 (264,1101 104,285 21.063 {2,Q941 18,969 2.342 16281 1,714 5,000 5,000 35,000 (18,6251 18,375 49,915 49.915 104,656 36.350 (90,3061 9,524 104,656 32,000 (4,350) 16,450 497.525 1,081.912 (5,085) (962,307) 11,385 594,137 ¢2,993) Transfers have taken place In the year which relate to Income rec8ived due to Counselling Services, as all conditions havè be8n met and 88tViC8s have been d8liver8d during Ihe year, the remaining balance has been transferred to unrestricted reserves. At 1 Aug 2021 Gains and At losses 31 Mar 2022 Income Expendlture Transfers PHA Smokebusters PHA Care in the Sun PHA Belfast & South Eastern Central Cessation SeNlce Belfast H881th & Social Care Trust Counselllng Service South Eastem Health and Social Care Trust Counselling Service Northern Health and Social Care Trust Counselling Service 22,975 19.610 (16,8821 (17,559) 8,144 31,521 70,998 (49,1211 {18,398) 35.000 150,961 162,434 (156,478) (106.917) so.000 12,618 18,617 {21,059) (10,176) 2,992 4.304 (5.135) (2,161) 3,530 5,183 {3,931) (4,782) 39 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financlal Statements (conllnu•dJ Year ended 31 March 2023 28. Analysis of charltabl8 funds (contlnuoo) Southam Health and Social Care Trust Coungelling Service The Big Lottéry Next Steps PHA Training J8m8s Birnie Will Charitable Trust Bristol Myers Squibb Black Santa Moy Park Department of Health Family Support- Communlty Fund Hospital Saturday Fund Elevate Programme Support Your Girls Dormant Fund8 Nl DOH Enniskillen MSD Pharma Southern Board Additional Funds 5,492 4.222 (6.343) (3,371) 95,734 3.707 10.000 90,443 10,700 90,000 (88,115) 16,005) 98,062 4.000 100,000 (4,402) 3,403 (3,403) 10.000 725 10,706 (6,886) (725) 110,7061 3,114 141,255 (55,3701 85,885 23,062 (1,999) 21,083 <658) 3,000 2,342 5,000 5,000 35,000 35,000 49,915 49,915 364,384 690,743 (432,818) 1124,7661 497,525 40 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Statsments (contlnued) Year ended 31 March 2023 28. Analysls of charftabla fund8 feontlnued) PHA Smokebusters Smokebusters is a club for 9-11 year olds where every primary school in Northem Ireland is invited lo enrol their primary sixjseven class. Each student and teacher receives educational information and other resources about smoking and its harmful effects. PHA CaTr In the Sun This project was develop8d to make peopl8 more aware of the dangers of over exposure to ultraviolet radiation. Money Is used to fund an educational campaign through leaflets, training, advertising and the development of a website. PHA BeM8St & South Eastom Central Cessatlon Servlce This project offers smtjking cessation advice and support lo smokers in disadvantaged communities, workplace8 and youlh 5etting5 within PHA Belfast & South Eastern areas. PHA Training This project provides on line and f8C8 to face training on the topic of Stop Smoking. This wa8 developed and provided over a three year period and has been extended into two further years until 2022. Bemast Health & Soc181 Care Trust Counselllng Servlce This contract provide$ an additional 28 hours per week counselling in the Belfast Trust Area. South Eastem Health and Social Care Trust Counselllng SeThlce This contract provid88 an additional 7 hours per week counselling in the Lagan Valley Area. Northern Health & Social C8rn Trust Counselllng Servlce Thls contract provldes an additional 7 hours per week counselling in the Antrim Area Ho8Pltal. Southem Health and Soclal Care Trust Counselllng Servlce This contract provldes an additional 7 hours per week counselling in the Southern Trust area. The 81g Lottery Next steps The Next Steps Family Support Service funded by The Big Lottery. The funding received under the Empowerlng Young People Grant has enabled the existing family support service to expand. Two n8w family support workers have been employed increasing the geographic reach of the project. The work will also allow the expansion of existing bereavement support nighls, writing for the future work and the creation of additional services such as a Young Peoples parliament and empowerment activity days. Probatlon Board Northem Ireland Thi5 was a bespoke Service which delivered a Healthy Lifestyle Programme for offenders resident in PBNI approved premises in various locations across Northem Ireland. The programrne complemgnted the work that Probation OffiGers and hostel staff are undertaking wth the hostel residents in preparing them for a move to independent living Elevate Pmgramme Grant awarded to build capacity around addressing health inequalities in organisations. This includes training for staff on health in8qualrties, team building. capacity building and undertaking a scoping exercise with staff and service users to enhance organisational strengths in this area. 41 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financlal Statements {¢ontlnuod) Year ended 31 March 2023 28. Arbalysls of charltabl8 funds (continue Hospltal Saturday Fund Grant awarded to recruit sessional art therapists to wid8n the scope of art therapy provision offered by Cancer Focus in Northern Ireland. 11 Charttabla frust Grant awarded to provide funds for sessional counsellors and provlde training and professional development opportunitles for the counselling team staff. Ono of our fomtsr trustees Donation received from one of our Trustees. This will be used to fund cancer research. 29. ADalysl¥ of net assets bet￿on funds Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed assets Inve.8tmp.nt Current 853ets Creditors less than 1 year Creditors greater than 1 year Not assets 1,324,570 734,7 951,848 (355,388) 1.324,570 734,796 1,545,985 (355,388) 594,137 2,855,846 594,137 3,249,983 Unrestricted Funds Restrlcted Total Funds Funds 2022 Tangibl8 fixed assets Investments Current assets Creditors less than 1 year Creditors greater ihan 1 year Not a8set8 1,431,823 752,222 973,397 (338.533) (133,019) 2,687,890 1,431,823 752,222 1,470.922 (336,533) (133,019) 3,185,415 497,525 497,526 30. Corporatlon tax The Company Is a registered charity, and as such is entitled to tax exemptlon$ on Income and profits in furtherance of the charity's primary objective5. 31. Contingent Ilabilitleg A contingent liability exists to repay grants and Trust monies received should certain 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. 42 Cancer Focus Northern Ireland Company Limited by Guarantee Notes to the Financial Statements fcontlftu•41 Year ended 31 March 2023 32. Analysls of changes In net debt At At 1 Apr 2022 Cash flows 31 Mar 2023 Cash at bank and in hand Debt due within one year Debt due after one year 1.345.209 (29,394) 1133,019) 1,182,796 {15S) 1,345.054 111.638) {41,032) 46,595 {86,424) 34,802 1,217.598 33. Proporty Commltments Propety 2023 Propety 2022 The charity has annual commitments under operating leases which expire.. Within one year In more than one year, but not more than five years After five years 49,600 171,754 60,740 61,150 130,644 Total 232,494 241,394 34. Grant Commitments The Charlty have grant commitments of £151,191 (2022.. £190,007) which relate to future grant payments which will be made when the recipient has fulfilled the grant conditions.