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2025-03-31-accounts

COMPANY REGISTRATION NUMBER: NI049781 CHARITY REGISTRATION NUMBER: NIC101307

Cancer Focus Northern Ireland

Company Limited by Guarantee Financial Statements

31 March 2025

Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN

Cancer Focus Northern Ireland

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

Page
Trustees' annual report (incorporating the director's report) 1
Independent auditor's report to the members 18
Statement of financial activities (including income and
expenditure account) 24
Statement of financial position 25
Statement of cash flows 26
Notes to the financial statements 27

Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Registered charity name Cancer Focus Northern Ireland Charity registration number NIC101307 Company registration number NI049781 Principal office and registered Montgomery House - 6th Floor office 29-33 Montgomery Street Belfast BT1 4NX Northern Ireland Patrons His Grace The Duke of Abercorn KG Professor Roy Spence CBE OBE JP MD MA LLD(Hon) FRCS

The trustees Mr Boyd Carson FCA (Chairman) Dr Bernadette Cullen Dr Andrew Gilliland Mr Donald Harte Professor Mark Lawler (Vice Chair and Chair of Research & Programme Committee) Ms Susan McAleer (Resigned 19 June 2024) Ms Caroline Murdoch Dr Helen Reid Mrs Violet Spence (Honorary Treasurer and Chair of Finance & Policy Committee) Ms Elizabeth Robinson (Resigned 25 June 2025) Mr Noel Lavery CB (Chair of HR & Remuneration Committee) Ms Margaret Brown MBE Dr Paula Irene O Hare Mr William McCullins (Appointed 20 August 2025) Company secretary Richard Spratt Auditor Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

Bankers Danske Bank PO Box 183 Donegall Square West Belfast BT1 6JS Solicitors Edwards 28 Hill Street Belfast BT1 SLA

Investment Managers CCLA Investment Management Ltd One Angel Lane London EC4R 3AB Flagstone 1[st] Floor Clareville House 26-27 Oxendon Street London SW1Y 4EL

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

Structure, governance and management

Directors & Organisational Structure

Cancer Focus NI is a charity registered by the Charity Commission for Northern Ireland (NIC 101307), a Company Limited by Guarantee (NI 49781) and not having a share 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 term of 4 years, at the end of which they may be appointed to serve for a further 4 years. All Directors must retire after 8 years service with the exception of the Chair, Vice Chair 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 Association were reviewed and updated in November 2023. The Trustees continually ensure that the charity s governance arrangements are appropriate and effective.

When new Directors are appointed, they are introduced to the work of Cancer Focus NI and provided with a Trustees Handbook with the information they need to fulfil their roles, including the role and responsibilities of Company Directors, and key information regarding charity law and guidance on best practice for all governance related matters. Ongoing training is provided to ensure Trustees are appropriately informed during their tenure.

At the quarterly Board meetings, the Directors agree and monitor the broad strategy of Cancer Focus NI and monitor all the activities of the charity. Each Director takes collective responsibility for monitoring the work of Cancer Focus NI the organisation is delivering on it s vision and mission

The following committees operate as follows:

Each committee must include at least one Director, reports on activities and makes recommendations to the Board within its area of expertise and remit as laid out in the terms of references.

ASH NI (Action for Smoking and Health) operates in Northern Ireland as a sub-group of the Cancer Focus NI Board who receives reports and provides strategic oversight of the work of this inter-agency group.

The charity s Chief Executive is responsible for the day-to-day operation of the charity, manages the staff of the charity on behalf of the Directors and is also the Company Secretary.

Cancer Focus NI is a member of the Association of European Cancer Leagues and a member of a range of relevant umbrella organisations and networks including NICVA (Northern Ireland Council for Voluntary Action). Cancer Focus NI is registered with the Fundraising Regulator for England, Wales and Northern Ireland.

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

Board Composition

The Board of Trustees currently has 12 members. The composition and tenure of office for Trustees (including office bearers) was reviewed as part of the Review of Articles of Association.

Risk Management

The charity s Directors and Senior Management Team have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks.

Major risks are identified and ranked in terms of their potential impact and likelihood. Major risks, for this purpose, are those that may have a significant effect on the charity.

Risks are reviewed on a monthly basis at Senior Management Team meetings, bimonthly by the Finance and Policy Committee and also on a quarterly basis at Board meetings as a standing agenda item to ensure that adequate systems and procedures are in place and that risks are being regularly monitored and reviewed. Where appropriate, certain risks are covered by insurance.

In assessing risk, our Directors recognise that some areas of our work require the acceptance and management of risk 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 basis through the implementation of our Strategic and Operational plans.

Current risks impacting the Charity include single year government funding and we are working closely with other charities in the sector to lobby for multi-year designated funding for cancer.

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

Structure, governance and management (continued)

Sustainability

The charity s Directors and Senior Management Team are conscious of the need to look after our planet and have developed a sustainability policy to encourage all staff to print less, recycle more and be mindful of sustainability when planning events and carrying out every day work. Our retail section, by its very nature, is particularly focused on the environment and the following are some of the positive impacts being made:

Cancer Focus NI is currently collecting baseline data to inform the targets to reduce energy consumption and environmental impact across the rest of the organisation. During 2024/25 we replaced light fittings at Eglantine Avenue and Montgomery House in order to reduce energy consumption.

Funds held as custodian trustees on behalf of others

The charity holds no funds as custodian trustees on behalf of others.

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

Objectives and activities

The purposes of the charity 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.

Cancer Focus Northern Ireland is a leading cancer charity. For over 55 years, the charity has positively impacted the lives of local people affected through four main areas of work:

1) Cancer Support Services we provide evidenced based information support and care services for patients and their families and all concerned both for them and about cancer.

2) Cancer Prevention Initiatives we seek to reduce the incidence of cancer and promote its early diagnosis and treatment through a portfolio of innovative and tailored health improvement programmes and initiatives.

3) Research we fund world-class, high-quality research into the causes, treatment and prevention of cancer as well as exploring the personal and social outcomes for those affected by and living with cancer.

4) Policy & Advocacy we raise professional and public awareness of cancer issues and influence decision makers to improve cancer services and public health policy in Northern Ireland.

Vision Statement

We want people to live their most fulfilled lives with access to world-leading, equitable cancer support, treatment, diagnosis, prevention and research.

Mission Statement

We aim to support local people on their cancer journey, working to reduce the risk, impact and outcomes of all cancers. Cancer Focus NI s vision is a society where people can live their most fulfilled lives with access to world-leading, equitable cancer support, treatment, diagnosis, prevention and research.

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

Objectives and activities (continued)

Values

Our guiding principles will shape the future direction of our charity.

Innovative We will develop a range of quality cancer support services and health improvement initiatives that are evidence based and pioneering.

Compassionate -We will continue to provide free services to help support local people on their cancer journey.

Bold We will not be afraid to make difficult decisions and take courageous actions in the interests of local people.

Connected -We will connect and collaborate with local communities and sector partners including the Department of Health, Public Health Agency, Health Trusts, and other charities to create a fairer and healthier society.

Honest We will be transparent in our work, show respect for those we meet, and highlight our impact at all times.

Charity Behaviours

At the core of our charity s work, we will:

Contribution of Volunteers

The contribution of volunteers is integral to the success of our organisation and does not go unrecognised. We value their input across every aspect of the organisation s activities. Without them, certain services and fundraising events could not operate. For example, our unique Volunteer Driving Service, which currently has 80 volunteer drivers provides vital patient transport support across the Belfast, South Eastern, Northern and Western Trust localities. Our aspiration is to continue to grow this service regionally, through the recruitment of additional volunteers across the country. This is a critical service supporting the health and social care infrastructure in Northern Ireland ensuring patients in most need can access their treatments.

The organisation has a wider volunteer base of a further approximately 350 volunteers who continue to support our fundraising events, such as the Pink Runs (Enniskillen and Belfast), Mourne Seven Summits and Big Bucket Collections. Volunteers are also instrumental in assisting the activities of the wider organisation such as the Balmoral Show, the staffing of our retail shops, supporting our bra fitting service, groups and our family support team as well as providing a meet and greet service at our Fermanagh Therapeutic Support Centre.

We understand the vital contribution our volunteers make to the organisation, and we will continue to ensure volunteers feel supported and valued within their roles. A new Volunteer Engagement Coordinator has been appointed, to ensure volunteers are appropriately recruited, onboarded, trained and celebrated as they are an extremely valued support and part of the Cancer Focus NI team in assisting in the delivery of our services to people across the region.

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

Objectives and activities (continued)

Our organisational strategy 2023-2027 was launched in June 2023. The strategic objectives and delivery against them are detailed below. At its core, Cancer Focus Northern Ireland s future strategy is to create a network of Cancer Support Centres throughout Northern Ireland.

The first of these opened in Enniskillen town centre in May 2025 following careful planning. Our Support Centres are and will continue to be strategically placed across Northern Ireland. They will provide flexibility in how people engage, from being able to drop-in and have a coffee with a nurse or cancer specialist to availing of more tailored, structured individual or group therapeutic support. Most importantly, we want people to experience and have access to a place of social connection and to have the opportunity to participate in and be part of a community where they feel comfortable and understood.

The look and feel of our Centres is crucial for how patients and service users interact with them. They will continue to be thoughtfully and carefully designed to ensure that visitors experience a sense of being apart from the clinical environment, or the hustle and bustle of everyday life. It is important to us that they are close to, but feel separate from, the places of diagnosis and treatment.

Every visitor who will cross the doorstep of a Cancer Focus Northern Ireland Therapeutic Support Centre will have their own story, their own set of unique fears, hopes and aspirations. We welcome everyone as they are and where they are, when they take the courageous step to come in. We will be rooted in communities and equipped to embrace and provide the support network required for every person who invites us to join them on their cancer journey.

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity

Achievements and performance

STRATEGIC PRIORITIES

1. To Be Your Local Cancer Voice

Be an effective advocate, operating in local communities and speaking up for all people with cancer in Northern Ireland

By 2027 we will:

Progress in 2024/25:

The first Therapeutic Support Centre, opened to the public in Enniskillen in May 2025.. The centre is nurse led, staffed by two nurses with extensive experience in cancer care and support. They are supported by a multidisciplinary team of professionals delivering a range of services including counselling, family support, bra fitting, group and peer support as well as health improvement / cancer prevention programmes.

We have worked in close collaboration with clinical staff and Information and Support Managers from all five NI Health Trusts, local communities, and other charitable organisations. These efforts continue to raise awareness of Cancer Focus NI services whilst strengthening our professional relationships, referral pathways and partnership working across the sector.

A key priority for 2024/25 was the development and implementation of a new digital case management system for all of our services. The system, AdvicePro, was launched in November 2024, following a period of development and staff training. This investment strengthens both service-level and organisational dynamic reporting, data management and evaluation. The system ensures robust governance of client information and is fully compliant with GDPR requirements.

Teams have continued to develop and deliver services to meet increased demand within existing capacity, with significant work undertaken to define and strengthen service programmes. Over the course of the year we engaged with over 4,000 people through our portfolio of emotional and psychosocial support services. A summary of the services delivered is included below.

Family Support: The team continues to provide one-to-one and family support across Northern Ireland, including a pilot drop-in service during 24/25 at the Northern Trust Macmillan Unit. Family evenings, bereavement groups (in-person and online), and a dedicated Dad s support group remain ongoing.

Bra Fitting : The service remains active in all 5 Health Trust areas, supported by both staff and volunteers. We re-introduced the service into the Belfast City Hospital in July 2024.

Art Therapy : Sessions were delivered at the Children s Hospital (Royal Hospital site) until

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees Annual Report (Incorporating the Director s Report) (continued)

Year ended 31 March 2025

February 2025. Group sessions are delivered at Belfast City Hospital (BCH), with 10 clients per sixweek cycle.

We continued to serve as Secretariat of the All-Party Group on Cancer (APGC) during 2024/25 with important work presented to Stormont on the following themes:

We continue to use our ASH Manifesto to lead our tobacco advocacy work, including linking with the Roy Castle Lung Cancer Foundation for an event in Stormont to advocate for the introduction of lung cancer screening services in Northern Ireland, as well as speaking on the importance of stop smoking being incorporated into lung cancer screening at a Queen's University Belfast (QUB) Lungshot event.

We remain a charity representative on the Cancer Programme Board, the NI Health Department body responsible for the implementation of the NI Cancer Strategy 2022-2032.

Our Chief Executive served as Chair of The Northern Ireland Cancer Charities Coalition (NICCC) during the year and was re-elected for a 3 year term in September 2025. The NICCC creates a unified sector voice to strengthen third sector advocacy on cancer issues.

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Achievements and performance (continued)

2. To Prioritise Healthy Living

Increase public awareness of how to reduce the risk of cancer and promote healthier living.

By 2027 we will:

Progress in 2024-25:

The Health Improvement and Keeping Well teams continue to engage with a broad range of organisations including all 5 Northern Ireland Health Trusts and many statutory and commercial organisations to promote healthier living with all services increasing delivery from previous years. Our work prioritises outreach into areas of social deprivation whilst building connections with minority and hard to reach groups with a high level of engagement and reach throughout Northern Ireland evidenced in the table below:

in the table below:
Keeping Well Team Health Improvement (HI) Team
Sites visited 433 HI Team engagements 33,516
Service users engaged 9,276 Smokers 5,820
Quick Fits 33 Professionals 555
Health Checks 214 Schools and Youth 11,067
Cancer prevention/ awareness
talks		 110 Workplace and community 1,397
Health fairs 76 Care in the sun
community		 26,681
includes resources
sent

The Keeping Well Service continues to provide health checks and cancer prevention messaging on a regional basis engaging with a diverse audience. The multitude of sites they have visited range from local community settings such as health centres, educational institutions and local businesses to institutional settings such as Prisons, Local Councils and statutory agencies. The team have experienced their busiest year to date visiting 433 sites and engaging with 9,276 people.

Quick Fits are body composition checks; the client has Height, Weight, Body composition (body fat & water percentage, visceral fat, muscle & bone mass), BMI checked and receives cancer prevention information (signs, symptoms & relevant screening).

Health checks are a service where users receive all of the above "quick fits" plus blood pressure and blood glucose checks, CO monitoring as appropriate and smoking cessation information, plus information re signs and symptoms of cancer and signposting to relevant health professional as required.

11

Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Achievements and performance (continued)

Cancer Focus NI was an active partner in the Cancer Connected Communities West (CCCW) Project. This project involving a consortium of cancer charities operating in the Western Trust (WHSCT) led by Derry Well Women, which culminated in a conference in June 2024 where key stakeholders with in the made strategic commitments. This project was extremely successful and was recognised at the Patient Experience Network, National Awards (PENNA) where the CCCW project won the award for 'Engaging & Championing the Public'. Although the Lottery funded project has now finished, the WHSCT continues to fund aspects of work in local communities.

The project provided the opportunity for Cancer Focus NI staff to undertake key stakeholder engagement with rural communities and cancer patients in the west informing the need and strategic decision to open a Therapeutic Support Centre in Enniskillen, Co-Fermanagh.

The Health Promotion Team worked across schools, workplaces, health fairs, local community fairs, large events such as Balmoral Show to raise awareness of cancer prevention during the year. The promotion of cancer prevention messaging continues, including 'No Smoking Month' in March, Additional funded hours were received from the PHA for Smokebusters (our programme for schools), with increased targets delivered on.

The preparations and delivery of cancer prevention for the busy period of 'Be UV aware' was a huge success with a key highlight being the engagement with the public at The Open in Portrush where we had over 10,000 direct engagements.

Our e-learning platform continues to support staff and external professional training on cancer prevention messages.

In advance of key fundraising events including the Moy Park Belfast City Marathon and Ladies 10k events we held health events, also supporting other events with resources, and staff as capacity allows.

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Achievements and performance (continued)

3. To Champion Local Research

Fund world-class, innovative cancer research.

By 2027 we will:

Progress in 2024/25:

The organisation is currently invested and committed to the following research projects:

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Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Achievements and performance (continued)

4. To Sustain Our Impact

Grow local support for our work and services.

By 2027 we will:

Progress in 2024/25:

Our Retail network achieved a 12% increase on turnover last year. Progress was primarily driven by sales due to a significant increase in donations, with the team maximising all commercial opportunities. There was a key drive to increase gift aid income, which resulted in 1182 new donors being recruited. There were no additions to the Retail property portfolio, however our Bangor shop relocated to Main Street Bangor, with increased space and is currently delivering sales at 40% increase. The additional space in Bangor is also being used as a meeting room and has the potential to provide another location for the charity's service delivery. Counselling in Lisburn and Bra-fitting in Derry continue to highlight the value of multi-purpose retail outlets. It has been a successful year overall for retail, and we are now in a strong position to further maximise its potential given that the newer shops are now well established.

The Fundraising and Communications Department had a successful year both in terms of financial income achieved as well as PR and media exposure. A highlight this year for the department was the opening of the new Fermanagh Therapeutic Cancer Support Centre. The generation of major donor and grant support for the capital campaign was a key success. We achieved widespread media coverage including BBC News, UTV, Belfast Live, Belfast Telegraph and Newsletter along with the Fermanagh Herald and Impartial Reporter, receiving significant coverage in both papers over the past year.

14

Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Achievements and performance (continued)

The new local Fundraising Officer in Fermanagh has had a very successful first year of engagement with local businesses, individuals, schools and clubs all choosing to support the new Centre.

The outdoor events team raised a phenomenal £463k thanks to some excellent fundraising at our signature events - Mourne Seven Summits, Belfast City Women's 10k and the Causeway Coastal Walk. One of the most notable successes in our outdoor events calendar was our unique Pink Run with over 1,000 participants raising a fantastic £110k.The corporate team recruited 6 new Charity of the Year partnerships and organised a very successful Retail Shops Challenge and Golf Day.

Our legacy fundraising income was £478k at the end of the year with a strong pipeline of legacy notifications. A new Trusts and Foundations Manager was recruited to support the work of applying and administering gifts from trusts and foundations.

The Communications department also had numerous successful campaigns throughout the year, with the announcement of the Secondary Breast Cancer audit being one of the most significant in terms of PR coverage and event management of the launch at Stormont.

Our social media base has increased steadily each month across all platforms, and we had excellent reach for all our campaigns throughout the year.

Cancer Focus NI had an average head count of 131 (2023/24: 115) staff during 2024/25, however the FTE remained fairly consistent. In recognition of the work of our team, we awarded a pay increase from April 2024. Whilst the FTE remains at 81 staff at the end of March 2025, the mix of staff has changed, with new dedicated nurse support in the Fermanagh Therapeutic Cancer Support Centre and also investment in the area of Group Support and management of our services.

We continue to invest in the ongoing training and development of our staff team. Our staff team are now split over 13 retail sites, 2 premises in Belfast, being the therapeutic site on Eglantine Avenue and the back-office staff in Montgomery House as well as the new Fermanagh Centre. We are therefore focused on regular all staff briefings to bring all staff together monthly and have plans for social events to keep staff connected. We have strong retention rates with annual staff turnover of 12% compared to the UK average of 34%. Many of our staff are long serving with 1 member of staff approaching 30 years services and 3 staff approaching 25 years with Cancer Focus NI. A staff survey will be rolled out in 2025/26 to continue to monitor staff engagement.

15

Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Financial review

During the period, the charity has a surplus net of costs of £41,979 (2024: £160,855) from the general public and other sources through our fundraising activities. The total funds of the charity were £3,367,658 (2024: £3,325,679). Of these total funds £243,276 (2024: £291,057) was held for restricted purposes and not available for general purposes of the charity at the end of the financial period and £246,673 (2024: £543,000) have been designated for the delivery of the Fermanagh Therapeutic Support Centre in Enniskillen.

Investment Policy

The Directors have the power to invest in such assets as they see fit within our Ethical Investment Policy. The Treasurer is responsible for liaising with the Investment Managers and reporting to the Board at each meeting.

During the 2024/25 year we experienced a loss in value of the investments held of £28k. This was due to the uncertain economic climate, however a long term view is taken on investments with the expectation that in the long term, this will result in financial gain for the charity and we are confident in the stewardship of the funds with CCLA.

Reserves Policy

The charity has free reserves of £1,169,729 (2024: £1,282,470) which represents 3.4 months (2024: 4 months) unrestricted expenditure on charitable activities. The Trustees aim to maintain free reserves at a level that equates to between 3 and 6 months of unrestricted charitable expenditure.

The main reason for holding reserves is to ensure that the charity has enough resources to fund the programmes it is supporting and to meet any emergencies that may arise.

The current level of free reserves is at the lower end of the range intended to be held by the Charity. This is deemed to be appropriate and the Charity will continue to work to maintain reserves within this range.

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each 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.

16

Cancer Focus Northern Ireland

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

The trustees' annual report and the strategic report were approved on 24 September 2025 and signed on behalf of the board of trustees by: = Mr Boyd Carson FCA (Chairman) Trustee

17

Cancer Focus Northern Ireland

Company Limited by Guarantee

Independent Auditor's Report to the Members of Cancer Focus Northern Ireland

Year ended 31 March 2025

Opinion

We have audited the financial statements of Cancer Focus Northern Ireland (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity'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 responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

18

Cancer Focus Northern Ireland

Company Limited by Guarantee

Independent Auditor's Report to the Members of Cancer Focus Northern

Ireland (continued)

Year ended 31 March 2025

Other information

The other information comprises the information included in the annual report, other than the financial opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

19

Cancer Focus Northern Ireland

Company Limited by Guarantee

Independent Auditor's Report to the Members of Cancer Focus Northern

Ireland (continued)

Year ended 31 March 2025

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK). Those standards require us to comply with the Financial Reporting Council's (FRC's) Ethical Standard for Auditors', in the circumstances set out in note 30 to the financial statements.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

20

Cancer Focus Northern Ireland

Company Limited by Guarantee

Independent Auditor's Report to the Members of Cancer Focus Northern

Ireland (continued)

Year ended 31 March 2025

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included ongoing compliance with the UK Companies Act and tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental for their ability to operate or to avoid a material penalty.

21

Cancer Focus Northern Ireland

Company Limited by Guarantee

Independent Auditor's Report to the Members of Cancer Focus Northern Ireland (continued)

Year ended 31 March 2025

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

22

Cancer Focus Northern Ireland

Company Limited by Guarantee

Independent Auditor's Report to the Members of Cancer Focus Northern

Ireland (continued)

Year ended 31 March 2025

Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Pe

Conor Dolan (Senior Statutory Auditor)

For and on behalf of Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN

24 September 2025

23

Cancer Focus Northern Ireland

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 2,353,451 71,776 2,425,227 2,290,896
Charitable activities 6 283,609 784,693 1,068,302 996,854
Other trading activities 7 1,451,051 1,451,051 1,259,969
Investment income 8 41,380 41,380 53,931
Other income 9 9,669 9,669 159,969
Total income 4,139,160 856,469 4,995,629 4,761,619
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 10 (1,260,027) (1,260,027) (1,143,320)
Costs of other trading activities 11 (1,119,149) (1,119,149) (1,141,296)
Expenditure on charitable activities 12,13 (1,748,000) (797,763) (2,545,763) (2,383,415)
Total expenditure (4,127,176) (797,763) (4,924,939) (4,668,031)
Net (losses)/gains on investments 15 (28,711) (28,711) 67,267
Net income (16,727) 58,706 41,979 160,855
Transfers between funds 106,487 (106,487)
Other recognised gains and losses
Losses from revaluation of fixed assets (85,159)
Net movement in funds 89,760 (47,781) 41,979 75,696
Reconciliation of funds
Total funds brought forward 3,034,622 291,057 3,325,679 3,249,983
Total funds carried forward 3,124,382 243,276 3,367,658 3,325,679

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 27 to 48 form part of these financial statements.

24

Cancer Focus Northern Ireland

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 20 1,707,980 214,152
Investments 21 818,985 831,232
2,526,965 1,045,384
Current assets
Debtors 22 499,810 417,851
Asset held for sale 23 995,000
Cash at bank and in hand 709,549 1,057,037
1,209,359 2,469,888
Creditors: amounts falling due within one year 24 (368,666) (189,593)
Net current assets 840,693 2,280,295
Total assets less current liabilities 3,367,658 3,325,679
Net assets 3,367,658 3,325,679
Funds of the charity
Restricted funds 243,276 291,057
Unrestricted funds:
Other unrestricted income funds 3,124,382 3,034,622
Total unrestricted funds 3,124,382 3,034,622
Total charity funds 27 3,367,658 3,325,679

These financial statements were approved by the board of trustees and authorised for issue on 24 September 2025, and are signed on behalf of the board by:

Mrs Violet Spence (Honorary Treasurer and Chair of Finance & Policy Committee) Trustee

The notes on pages 27 to 48 form part of these financial statements.

25

Cancer Focus Northern Ireland

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

2025 2024
£ £
Cash flows from operating activities
Net income 41,979 160,855
Adjustments for:
Depreciation of tangible fixed assets 63,333 61,920
Impairment of tangible fixed assets 99,637
Net losses/(gains) on investments 28,711 (67,267)
Other interest receivable and similar income (41,380) (53,931)
Interest payable and similar charges 15,930 14,137
Accrued expenses/(income) 451,231 (329,184)
Changes in:
Trade and other debtors (351,262) 58,513
Trade and other creditors (2,855) 15,432
Cash generated from operations 205,687 (39,888)
Interest paid (15,930) (14,137)
Interest received 41,380 53,931
Net cash from/(used in) operating activities 231,138 (94)
Cash flows from investing activities
Purchase of tangible assets (562,161) (131,298)
Purchases of other investments (16,465)
Proceeds from sale of other investments - (29,169)
Net cash from/(used in) investing activities (578,626) (160,467)
Cash flows from financing activities
Proceeds from borrowings (127,456)
Net cash used in financing activities (127,456)
Net increase/(decrease) in cash and cash equivalents (347,488) (288,017)
Cash and cash equivalents at beginning of year 1,057,037 1,345,054
Cash and cash equivalents at end of year 709,549 1,057,037

The notes on pages 27 to 48 form part of these financial statements.

26

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Montgomery House - 6th Floor, 29-33 Montgomery Street, Belfast, BT1 4NX, Northern Ireland.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Gifts in kind

Gifts in kind relate to income resources received in the form of services and or assets. The value of these gifts is assessed by reference to their value to the charity; that value is then reflected as income in the Statement of Financial Activities. The Statement of Recommended Practice expenditure.

In accordance with Charities SORP, volunteer time is not recognised in the financial statements.

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

27

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the 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 subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

28

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment 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 subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property
 - 1% straight line
Long leasehold improvements - 10-20% straight line
Fixtures and fittings
 - 10% - 33% straight line
Motor vehicles
 - 20% straight line

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

29

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Investments (continued)

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Impairment of fixed assets

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 carrying 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 possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates 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 business combination is, from the acquisition date, allocated to 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 to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently 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 can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised 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 at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

30

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Financial instruments (continued)

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 objective 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 regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled 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 expense in the period in which it arises.

4. Limited 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.

5. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Subscriptions in memoriam 37,038 37,038
Direct mail appeal/collection boxes 40,151 40,151
Give as you earn 144,716 144,716
Other income 7,358 7,358
Committed giving 116,392 116,392
Fundraising events 1,216,571 71,776 1,288,347
Gifts in kind 280,989 280,989
Major donors 32,170 32,170
Legacies
Legacies 478,066 478,066
2,353,451 71,776 2,425,227

31

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

5. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Subscriptions in memoriam 33,097 33,097
Direct mail appeal/collection boxes 52,086 52,086
Give as you earn 155,192 155,192
Other income 9,849 9,849
Committed giving 129,524 129,524
Fundraising events 1,130,579 6,119 1,136,698
Gifts in kind 243,432 243,432
Major donors 39,999 15,504 55,503
Legacies
Legacies 475,515 475,515
2,269,273 21,623 2,290,896
6. Charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Provision for care services 103,545 313,896 417,441
Cancer prevention programmes 180,064 470,797 650,861
283,609 784,693 1,068,302
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Provision for care services 75,732 235,872 311,604
Cancer prevention programmes 127,297 557,953 685,250
203,029 793,825 996,854
7. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Shop income 1,451,051 1,451,051 1,259,969 1,259,969

32

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

8. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest 24,915 24,915 24,762 24,762
Dividend income 16,465 16,465 29,169 29,169
41,380 41,380 53,931 53,931

9. Other income

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Insurance claim 179 179
Other income 9,490 9,490
Grants/Trusts
9,669 9,669
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Insurance claim 40,577 40,577
Other income 29,312 17,402 46,714
Grants/Trusts 62,394 10,284 72,678
132,283 27,686 159,969
10. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Costs of raising donations and legacies
- Donations 1,260,027 1,260,027 1,143,320 1,143,320
11. Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Costs of other trading activities - Shop
costs 1,119,149 1,119,149 1,141,296 1,141,296

33

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

12. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Cancer research and scientific activities 131,249 30,000 161,249
Provision of patient care services 600,706 284,852 885,558
Cancer Prevention Programmes 503,115 481,912 985,027
Policy and Public Affairs 55,850 55,850
Support costs 457,080 999 458,079
1,748,000 797,763 2,545,763
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Cancer research and scientific activities 181,103 69,524 250,627
Provision of patient care services 280,562 468,893 749,455
Cancer Prevention Programmes 426,080 451,835 877,915
Policy and Public Affairs 32,642 32,642
Support costs 472,776 472,776
1,393,163 990,252 2,383,415

13. Expenditure on charitable activities by activity type

Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Cancer research and scientific
activities 161,249 4,806 166,055 255,647
Provision of patient care services 885,558 165,764 1,051,322 922,653
Cancer Prevention Programmes 985,027 165,764 1,150,791 1,052,796
Policy and Public Affairs 55,850 72,072 127,922 106,263
Governance costs 49,673 49,673 46,056
2,087,684 458,079 2,545,763 2,383,415

34

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

14. Analysis of support costs

Analysis of
Analysis of
Analysis of
support costs
support costs
support costs
in costs of
in charitable
in costs of
trading
activities raising funds activities Total 2025 Total 2024
£ £ £ £ £
Staff costs 286,112 25,245 25,245 336,602 316,356
Premises 63,754 5,625 5,625 75,004 73,970
Communications and IT 10,137 894 894 11,925 33,909
General office 37,471 3,306 3,306 44,083 55,975
Human resources 10,932 965 965 12,862 21,814
Governance costs 49,673 49,673 46,056
458,079 36,035 36,035 530,149 548,080

15. Net (losses)/gains on investments

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Gains/(losses) on listed investments (28,711) (28,711) 67,267 67,267

16. Net income

Net income is stated after charging/(crediting):

Depreciation of tangible fixed assets
Auditors remuneration
Fees payable for the audit of the financial statements		 2025
2024
£
£
63,333
61,920
2025
2024
£
£
11,475
10,584

17. Auditors remuneration

18. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 2,597,510 2,336,784
Social security costs 224,625 201,755
Employer contributions to pension plans 133,075 113,171
Other employee benefits 12,525
2,955,210 2,664,235

35

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

18. Staff costs (continued)

The average head count of employees during the year was 131 (2024: 115).

The number of employees whose remuneration for the year fell within the following bands, were:

2025 2024
No. No.
£60,000 to £69,999 1 1
£70,000 to £79,999 - 1
£80,000 to £89,999 1 -
£90,000 to £99,999 -
2 2

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £364,138 (2024:£352,090).

19. Trustee remuneration and expenses

Whilst entitled to receive expenses for work undertaken in relation to their role of trustees, none of the trustees received remuneration or reimbursement of expenses during the year. (2024: £Nil)

36

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

20. Tangible fixed assets

Long
leasehold
improvemen
ts
Long
leasehold
property
Fixtures and
fittings
Motor
vehicles
£
£
£
£
Cost/Valuation
At 1 April 2024
1,007,206
111,056
Additions
531,387
-
30,774
Transfers
995,000
At 31 March 2025
531,387
995,000
1,037,980
111,056
Depreciation
At 1 April 2024
814,779
89,331
Charge for the year
9,950
44,897
8,486
At 31 March 2025
9,950
859,676
97,817
Carrying amount
At 31 March 2025
531,387
985,050
178,304
13,239
At 31 March 2024
192,427
21,725		 Total
£
1,118,262
562,161
995,000
2,675,423
904,110
63,333
967,443
1,707,980
214,152

21. Investments

Listed
investments
£
Cost or valuation
At 1 April 2024 831,232
Additions 16,464
Fair value movements (28,711)
At 31 March 2025 818,985
Impairment
At 1 April 2024 and 31 March 2025
Carrying amount
At 31 March 2025 818,985
At 31 March 2024 831,232

All investments shown above are held at valuation.

Financial assets held at fair value

Equity investments of £818,985 (2024: £831,232) 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 investment opportunities for the benefit of the charity.

37

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

22. Debtors

2025 2024
£ £
Trade debtors 358,101 23,849
Prepayments and accrued income 122,731 376,739
Other debtors 18,978 17,263
499,810 417,851
23. Asset held for sale
2025 2024
£ £
Asset held for sale 995,000

The asset held for sale was in relation to the property at Eglantine Avenue. This asset is no longer held for sale and has been transferred to Long Leasehold Property as at 31 March 2025.

24. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 96,692 72,377
Accruals and deferred income 244,010 62,082
Social security and other taxes 75
Provision 23,672 23,672
Other creditors 4,217 31,462
368,666 189,593
Deferred income
2025 2024
£ £
At 1 April 2024 29,091
Amount released to income (29,091)
At 31 March 2025

25. Deferred income

26. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £133,075 (2024: £113,171).

38

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

27. Analysis of charitable funds

Unrestricted funds

At
1 Apr 2024
£
General funds
2,491,622
Revaluation
reserve
Designated Fund
543,000
3,034,622
At
1 Apr 2023
£
General funds
2,320,687
Revaluation
reserve
85,159
Designated Fund
250,000
2,655,846		 Income Expenditure
Transfers
Gains and
losses
At
31 Mar 2025
£
£
£
£
£
4,139,160
(4,127,176)
402,814
(28,711)
2,877,709
(296,327)
246,673
4,139,160
(4,127,176)
106,487
(28,711)
3,124,382
Income Expenditure
Transfers
Gains and
losses
At
31 Mar 2024
£
£
£
£
£
3,918,485
(3,677,779)
(137,038)
67,267
2,491,622
(85,159)
293,000
543,000
3,918,485
(3,677,779)
155,962
(17,892)
3,034,622

The total designated fund of £246,673 is in relation to the Enniskillen Centre.

39

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

27. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At Gains and
At
1 Apr 2024 Income Expenditure Transfers losses 31 Mar 2025
£ £ £ £ £ £
PHA
Smokebusters 33,619 50,512 (50,512) (33,619)
PHA Care in the
Sun 21,329 102,312 (119,783) (3,858)
PHA Belfast &
South Eastern
Central Cessation
Service 30,366 309,111 (296,749) (42,728)
Belfast Health &
Social Care Trust
Counselling
Service 32,304 (35,507) 3,203
South Eastern
Health and Social
Care Trust
Counselling
Service 7,456 (6,962) (494)
Northern Health
and Social Care
Trust Counselling
Service 7,775 (6,839) (936)
Southern Health
and Social Care
Trust Counselling
Service 6,684 (7,066) 382
The Big Lottery
Next Steps 4,033 (4,184) 151
PHA Training 4,692 8,025 (10,986) (1,731)
James Birnie 44,811 (30,000) 14,811
Bristol Myers
Squibb
Department of
Health
Family Support -
Community Fund
Hospital Saturday
Fund 3,714 (1,565) 2,149

40

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

27. Analysis of charitable funds (continued)

Elevate
Programme 4,801 (4,044) (757)
Support Your
Girls 14,610 14,610
Dormant Funds
NI
DOH Enniskillen 97,030 209,312 (157,310) 149,032
MSD Pharma
Southern Board
Additional Funds
Bra fitting 615 5,116 5,731
Secondary breast
cancer 300 300
Walk the walk 26,437 (26,437)
WHSCT
Macmillen
Magill Family
Trust 5,000 (354) 4,646
NW Prostate
Group 1,500 (109) 1,391
Pink Ribbon 6,000 (1,856) 4,144
Prostate Support 1,988 1,988
Myeloma Support
Group 891 891
Enniskillen
Donations 74,683 (35,000) 39,683
Cancer
Connected
Communities
West 2,500 (2,500)
John Wilson
Memorial 30,000 (26,100) 3,900
291,057 856,469 (797,763) (106,487) 243,276

41

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

27. Analysis of charitable funds (continued)

At Gains and
At
1 Apr 2023 Income Expenditure Transfers losses 31 Mar 2024
£ £ £ £ £ £
PHA
Smokebusters 6,702 60,161 (26,542) (6,702) 33,619
PHA Care in the
Sun 23,621 90,884 (69,555) (23,621) 21,329
PHA Belfast &
South Eastern
Central Cessation
Service 44,838 291,258 (260,892) (44,838) 30,366
Belfast Health &
Social Care Trust
Counselling
Service 30,138 (2,956) (27,182)
South Eastern
Health and Social
Care Trust
Counselling
Service 6,456 (5,989) (467)
Northern Health
and Social Care
Trust Counselling
Service 7,775 (6,188) (1,587)
Southern Health
and Social Care
Trust Counselling
Service 6,333 (13,497) 7,164
The Big Lottery
Next Steps 124,123 (76,712) (43,378) 4,033
PHA Training 6,863 24,200 (19,508) (6,863) 4,692
James Birnie 83,188 15,504 (53,881) 44,811
Bristol Myers
Squibb (1,086) 1,086
Department of
Health 104,285 141,255 (247,307) 1,767
Family Support -
Community Fund 18,969 5,766 (24,735)
Hospital Saturday
Fund 1,714 2,000 3,714
Elevate
Programme 5,000 (199) 4,801

42

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

27. Analysis of charitable funds (continued)

Support Your
Girls 18,375 (3,765) 14,610
Dormant Funds
NI 9,524 (9,524)
DOH Enniskillen 104,656 104,656 (112,282) 97,030
MSD Pharma 32,000 (32,000)
Southern Board
Additional Funds 11,365 (90) (11,275)
Bra fitting 615 615
Secondary breast
cancer 6,119 (6,119)
Walk the walk 40,200 (13,763) 26,437
WHSCT 1,530 (1,464) (66)
Macmillen 3,284 (3,284)
Magill Family
Trust 5,000 5,000
NW Prostate
Group
Pink Ribbon
Prostate Support
Myeloma Support
Group
Enniskillen
Donations
Cancer
Connected
Communities
West
John Wilson
Memorial
594,137 843,134 (990,252) (155,962) 291,057

43

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

27. Analysis of charitable funds (continued)

PHA Smokebusters

Smokebusters is a club for 9-11 year olds where every primary school in Northern Ireland is invited to enrol their primary six/seven class. Each student and teacher receives educational information and other resources about smoking and its harmful effects.

PHA Care in the Sun

This project was developed to make people 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 Belfast & South Eastern Central Cessation Service

This project offers smoking cessation advice and support to smokers in disadvantaged communities, workplaces and youth settings within PHA Belfast & South Eastern areas.

PHA Training

This project provides on line and face to face training on the topic of Stop Smoking.

Belfast Health & Social Care Trust Counselling Service This contract provides an additional 28 hours per week counselling in the Belfast Trust Area.

South Eastern Health and Social Care Trust Counselling Service This contract provides an additional 7 hours per week counselling in the Lagan Valley Area.

Northern Health & Social Care Trust Counselling Service This contract provides an additional 7 hours per week counselling in the Antrim Area Hospital.

Southern Health and Social Care Trust Counselling Service This contract provides an additional 7 hours per week counselling in the Southern Trust area.

Elevate Programme

Grant awarded to build capacity around addressing health inequalities in organisations. This includes training for staff on health inequalities, team building, capacity building and undertaking a scoping exercise with staff and service users to enhance organisational strengths in the Enniskillen area.

Hospital Saturday Fund

Grant awarded to recruit sessional art therapists to widen the scope of art therapy provision offered by Cancer Focus Northern Ireland.

Dr Jim Birnie

Donation received from one of our deceased Trustees. This is being used to fund cancer research on efficacy of immunotherapy in oesophageal adenocarcinoma and the secondary breast cancer audit.

Walk the Walk

Grant income awarded to facilitate support to ladies with breast cancer including 2 retreats and the bra fitting services across Northern Ireland.

Magill Family Trust

To facilitate support to ladies with breast cancer through 2 retreats, one for primary and one for secondary breast cancer.

44

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

27. Analysis of charitable funds (continued)

DoH Enniskillen

Grant awarded to establish services in the Enniskillen area in preparation for opening a new therapeutic cancer support centre in the town.

Big Lottery

The Family Support Service is funded by the Big Lottery's Empowering Young People grant. This has enabled the expansion of the Family Support service including in-person bereavement support nights, virtual bereavement support for those in rural areas, a bereaved dads group, writing for the future work and the creation of additional services such as empowerment activity days.

NW prostate group

This is from funding raised specifically by and for a North West region therapeutic support group to provide emotional and psychological and peer support to patients with a prostate cancer diagnosis who are living or treated in the Northern (North coast and Western side of Trust) and Western Trust locality.

Pink Ribbon

A project funded by the Pink Ribbon Foundation to support our bra fitting service including purchase of stock, training for staff/volunteers in new areas and delivery of bra fitting appointments.

Prostate Support

This is from funding raised specifically by and for a Belfast area therapeutic support group to provide emotional and psychological and peer support to patients with a prostate cancer diagnosis who are living or treated in the Belfast locality.

Myeloma Support Group

This is from funding raised specifically by and for a Myeloma therapeutic support group to provide emotional and psychological and peer support through a therapeutic support group, to patients with a myeloma cancer diagnosis.

Enniskillen Donations

These are funds raised by the Enniskillen based fundraising team specifically for the purpose of the Enniskillen centre.

Cancer Connected Communities West

Funded by Derry Well Women to engage local groups in Fermanagh and engage 100 participants across a variety of community based workshops.

Ulster Carpets

Funding received from the John Wilson Memorial trust as a contribution towards the capital costs for the kitchen in the new Therapeutic Cancer Support Centre.

Transfers

A transfer has been carried out from restricted to unrestricted funds due to funds received for which Cancer Focus Northern Ireland have fulfilled all contractual obligations. Transfers have also taken place in the year in relation to fixed assets. Cancer Focus used funding to purchase

assets which have been transferred to Unrestricted Funds as Cancer Focus fully own the assets, no restrictions have been placed on these assets.

45

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

28. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets 1,707,980 1,707,980
Investments 818,985 818,985
Current assets 966,083 243,276 1,209,359
Creditors less than 1 year (368,666) (368,666)
Net assets 3,124,382 243,276 3,367,658
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 214,152 214,152
Investments 831,232 831,232
Current assets 2,178,356 291,057 2,469,413
Creditors less than 1 year (189,118) (189,118)
Net assets 3,034,622 291,057 3,325,679

29. Corporation tax

The Company is a registered charity, and as such is entitled to tax exemptions on income and profits in furtherance of the charity's primary objectives.

30. Ethical standards

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

46

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

31. Gifts in kind

Gifts in kind received in the year:

Gifts in kind received in the year:
Total
£
Bridge Commercials 1,084
Clear Channel 233,320
Bauer Radio 7,432
Q Radio 242
Jeffers & Sons 6,000
Eyekiller Ltd 1,744
Four Star Pizza 669
Balcas 635
Haldane Fisher 26,441
Beleek Pottery 2,640
Bangor Stove 782
280,989

Expenditure has been as follows:

Expenditure has been as follows:
Total
£
Advertising 240,994
Vehicle 1,084
Professional Fees 6,000
Website 1,744
Catering 669
Premise expenses 30,498
280,989

32. Analysis of changes in net debt

At
At 1 Apr 2024 Cash flows 31 Mar 2025
£ £ £
Cash at bank and in hand 1,057,037 (347,488) 709,549
Current asset investments 995,000 (995,000)
2,052,037 (1,342,488) 709,549

47

Cancer Focus Northern Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

33. Property commitments

2025 2024
£ £
The charity has annual commitments under operating leases which
expire:
Within one year 142,311 42,600
In more than one year, but not more than five years 536,649 159,994
After five years 750,270 49,900
Total 1,428,231 252,494

Property commitments of £875,589 have been fully funded by an anonymous donor in relation to lease of office space.

34. Related parties

The Trustees have considered guidance in relation to related party transactions and believe there are no transactions that require disclosure.

35. Grant commitments

The charity has grant commitments of £23,708 (2024: £65,769) which relates to future grant payments which will be made when the recipient has fulfilled the grant conditions.

48