Charity registrdtion number NIC101345
Company registratlon number N16169251Northem Ireland)
FRIENDS OF THE CANCER CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

FRIENDS OF THE CANCER CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Patrons
Mr John Daly
Mr Eamonn Holmes
Mr lain Henderson
Mr Denis Moloney
Directors
Mr B Cave
Dr P Scullin
Ms C Aiken
Dr D Finnegan
Prof S Jain
Mr R Donnan
Ms C Keenan
DT S McAleer
Prof A Adalr
Mr P Mcmaw
Mr J Rice
Prof M Durkin
Mr Brian Fee
Mr D Cubbitt
(Appolnted 9 June 2023)
(Appointed g June 2023)
{Appointed 15 September 2023)
Secretary
Ms C Keenan
Charity number
NIC101345
Company number
N1616925
Registered office
N.1. Cancer Centre
Belfast City Hospital
Lisbum Road
Belfast
Co. Antrim
BT9 7AB
Auditor
Harbinson Mulholland
Centrepoint
24 Omieau Avenue
Belfast
Co. Antrim
Northèm Ireland
BT2 8HS
Bankers
Ulster Bank
91193 Unwersity Road
Belfast
BT7 1NB

FRIENDS OF THE CANCER CENTRE
CONTENTS
Page
Director8, report
Statement of Directors, responsibilitie6
Independent audltorfs report
statement of financial activit188
10
statement of financial posltlon
Staternent of cash flows
13
Notes to the finandal statements
14-24

FRIENDS OF THE CANCER CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The Directors present their annual report and financial statements for the year ended 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Companies Act 2006 and "Accounting and Reporting by Charrties=
Statement of Recommended Practice applicable to charrties preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for
accounting periods commencing from 1 January 2016)
Objectives and actlvltie8
The Charity operates in Northern I￿land and its objectives are to support patients and their families by
enhancing the quality of care they receive and contribule to can￿r care, treatment and research throughout
Northem Ireland.
Achlevernent8 and pertorniance
During the year funds amounting to £1,136,512 were used to contribute to research, patienl comfort, clinical care
and campaigns throughout Northern Ireland. These bréak down as follows..
Radiotherapy Physics Support Position 750/0
Radiotherapy, Research & Development Radiographer
Patrick G. Johnston Centre for Cancer Research, N.1. Can￿r Centre Trials Grant
15,243
64,860
317,052
397,156
P tient Comfort & Care
Teenage & Young Adults Group Programme
North West Cancer Centre, Coffee Dock Supplies
SoLTal Work Grants, Nl Cancer Cèntr8
Drinks Machines, Nl Cancer Cenlre
Support for Bre85t Health & Well Being Events
Physiotherapy, Physical Activity Cancer Referral Coach
Radiotherapy, Clothing for Patients
Social Work Grants, North West Cancer Centre
Bridgewater Suite, Refreshments for Patients
Macmillan Support & Information Centre, Support & Wellbeing Programme
8ariatric Chair for Inpatients, Wards Nl Cancer Centre
Radiotherapy, Children's Activity Gifts
Garden Materials, Nl Cancer Centre and Macmillan Support & Infomialion Centre
Wards 2B. Recliner Chairs for Patient Dayroom
Christmas Presents for Patients and Hampers for Staff
Bridgewater Suite, Refit of Reception Wall
2,667
857
137,175
2,684
338
35,076
103
13,500
110,203
6,105
170
930
2,825
2,184
318,261

FRIENDS OF THE CANCER CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Clinical Cara
Library Books
Clinical Nurse Specialist, Secondary Breast Cancer Nurse
Teenage & Young Adults Social Worker 2shrs￿k
Speech & Language Therapy Assistant Manager
Cancer Care books for Nursing
Occupational Therapy, Pressure Reducing Cushions
Dietitian Clinical Specialist, Nl Cancer Centra
Radiotherapy, ECG Machine
Haematology-10 North-wall mounted Ob$eNatlon Monitors
Radiotherapy. RT Thumbs Up
Teenage & Young Adults Education Day, NHSCT
Nursing BAFTA5 Celebration Day
Breast Prehabililation Information Leaflet, Nl Cancer Centre
Scholarship, PeaTI Ewing
Scholarship, Parnelg Lutton
Scholarship, Dr Gary McGowan
Clinical Nurse Specialist, Teenage & Young Adults
Clinical Nurse Specialist, Teenage & Young Adults Full
Training QA Praciitioner
Clinical Nurse Specialist Group Programme
Training, Clinical Nurse Speualist Programme
Radiotherapy Physics Support Position 250/0
998
45,621
25,260
21,592
1,550
1,720
37,909
2.T15
14,980
253
200
366
2,000
2,000
2,0(X)
32,324
84,238
412
126,179
5,201
388,710
al
Campaigns
32,386
32.386
1,136,512

FRIENDS OF THE CANCER CENTRE
DIRECTORS, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Flnanclal review
The net movement of fvnds amounted to outgoing of £39,119, of which £7,681 related to unrestricted activities
and £31,438 related to reslricled funds. The Charily is involved in vaTiOUS fund-raising aclivitie5 to provide
adequate resources to meet its objectives. The Directors are very pleased with the tolal income generated of
£1,675,428 in the year in relation to the £168,052 expended on fundraising and £92.241 on administration.
At 31 March 2023 the Charity had unrestricted reserves of £3.351,638 of which £3,288,368 has been committed
to support continuing activities within the Cancer Centre. The free uncomTnitted balance of fvnds is £63,270.
Reserves pollcy
The Directors, informed by the Tisk register, operating budget and known commitments and liabilities, have
established a policy for the general resenies held by the Charity. The organisalion is entirely dependent upon
fluctuating donor funding from year to year, and it requires protection against and the ability to continue despite,
downturn in income.
General Reserve.. the directors beli8V8 that the minimum lèvel of genersl resep4e8 should be the
equivalenl of six months, operating costs and six months, commitments calculated and reviewed
annually and believe thal Ihe reserves should be built up to the desired level in stages consistent with
the Charity's overall financial position and its need to maintsin and develop its charitable activities,
Designaled Reserves.. To enable the Charity to support projects and research posts which cover more
than one year the directors designate those fund8 for which grants have been committed or approved
for 8 period of up to 2 years from the period end. Th8 directors are of the opinion that approximately
£950,000 of designated funds would fall due for payment in the 6 months from the balance sheet date.

FRIENDS OF THE CANCER CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Structure, governance and management
The Charity is a company limited by guarantee and does not have a share capital. It is governed by a
Memorandum and Articles of Association and the liability of each member is limited lo an amount not exceeding
£1.
The directors must offer their resignation after two years but can make themselves available for rtrelection in
accordance with the Articles of Association. There were 12 directors serving during the period up to 31 March
2023.
New Directors are appointed by the Board. The 8im of the recruitment process is to appoint the most suitable
person for the position of Director. Recruitment of new Directors will také into account the Charity's need for new
ideas and fresh approaches. The last skills audit was carried out in 2015 and is periodically reviewed by the
Board.
The Directors who served during the year and up to the date of signature of the financial statements were:
Mr 8 Cave
Mr T Montague
Dr P Scullin
Ms C Aiken
Dr D Finnegan
Prof S Jain
Mr R Donnan
Ms C Keenan
Dr S McAleer
ProfAAdair
Mr P Mcmaw
MrJRi
Prof M Durkin
Mr Brian Fee
Mr D Cubbitt
(Resign8d 25 November 2022)
{Appointed 9 June 2023)
(Appointed 9 June 2023)
(Appointed 15 September 2023)
Auditor
Harbinson Mulholland have indicated Ihelr willingness to continue in office.
Dlsclosure of Information to auditor
Each of the Directors has confirmed that there is no infomiation of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to
identify such relevant information and to establish thal the auditor is aware of such information.
This report has been prepared in accordance with special provision of Part 15 of the Companies Act 2006
relating to small companies.
The Directors, report was approved by the Board of Directors.
Ms C Keenan
Director
Dated..
..2f.I 1.1120

FRIENDS OF THE CANCER CENTRE
STATEMENT OF DIRECTORS. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2023
The directors, who also act as trustees, are responsible for preparing the Directors, Report and the financsal
statements in accordance with applicable law and regulation.
Company law requires the Directors to prepare financi81 statements for each financial year. Under that law Ihe
Directors have prepared the financial statements in accordance with United Kingdom Accounting Standards,
comprising FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic of Ireland" and
applicable law {United Kingdom Generally Accepted Accounting Practice)- Under company law the Directors must
not approve the financial statements unless th6y are satisfied that they give a true and fair view of the stale of the
affairs of the and of the incoming resources and application of resources, including the incorne and expenditure, of
the for that period. In preparing these financial statements, the Directors are required to..
select 5Ultable accounting pollcles and then apply them conslstently.,
obseNe the methods and principles in the Staternenl of Recommended Practice.. Accountlng and Reporting
by Charities120151',
make judgments and estimates that are re8s0nable and prudent,. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
will conts'nue in business.
The Dlrectors are responsible for keeping adequate accounting records that are sufficient to show and explain the
company's transactions and disclose with Teasonable accuracy at any time the financial p051tion of the company
and enable them to ensure that the cornpany comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
In certain circufflstances clients may choose to include an additional statement here which is required to be made
within the direclors, report as a result of Section 418 of the Companies Act 2006.
In accordance with Section 418, directors, reports Shall include a statemenl, in the case of each director in office al
the date the directors, report is approved, that..
(a) so far as the trustee is aware, ther6 is no relevant audlt infomiation of which the company's auditors ar8
unaware., and
(bl they have taken all the steps that they ought to have taken as a trustee in order to make themselves aware of
any relevant audit information and to establish that the company's auditors are aware of that information.
By order of the Board of Directors
Ms C Keenan
Dlrector
Date..

FRIENDS OF THE CANCER CENTRE
INDEPENDENT AUDITOR'S REPORT
TO THE DIRECTORS OF FRIENDS OF THE CANCER CENTRE
Oplnion
We have audited the financial statements of Friends of the Cancer Centre (the 'Charity') for the year ended 31
March 2023 which comprise the slatement of financial adivities. the siatement of financial position, the statement of
cash flows and the notes to the financial statements. including sign¢ficant 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 R8public ol Ireland (United Kingdorn
Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its
incoming resources and applicAtion of resour￿8, for th8 year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Praclice,.
and
have been prepared in aGGordan¢e with the requirements of the Companies Act 2006.
8a818 for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UKII and appllcable
law. Our respon8ibilities under those standards are further described in the Auditods responsibilities for the audit of
Ihe fin8nc181 stat8ments section of our report. We are independenl of the Charity in accordance with the elhical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
standard, and we hav8 fulfilled our other ethical 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.
Concluslons relatlng to going concern
We have nothing to report in respect of the following rnatters in relation to which the ISAS (UK) require us to report
to you were..
the directors, use of the going conceTn basis of accounling in Ihe preparation of the finan￿al statements is
not apprtspriate., or
the directors have not disclosed in the financial statements any idenlified material uncertainties that may
cast significant doubt about the group's or the parent company's ability to continue to adopl the going
concem basis of accounting for a period of at least Mialve months from the date when Ihe financial
statements are authorised for issue.
Other informatlon
The other infomation comprises the infomiation included in the Director5, Report, other than the financial
statements and our auditor's report thereon. The directors are responsible for the other information. Our opinion on
the finanrial statements does not cover the other infomiation and, except to the extent othemise 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 olherwise 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 Ihe financial statements or a material misstatement of the other information. If, based on the work
we have perfomied, we conclude that there is a material missiatement of this other information, we are required to
report that fact.
We have nothing io report in this regard.

FRIENDS OF THE CANCER CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF FRIENDS OF THE CANCER CENTRE
Oplnions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the Directors, report, which includes the director5, report prep8red for the purposes of
company law, for the financial year for which the financial Statements are prepared 15 consistent with the
financial statements., and
the directors, report included within the Directors, report has been prepared in accordance with applicable
legal requirements.
Matters on whlch we are raqulred to report by exceptlon
In the light of the knowledge and understanding of the Charitable company and its environment obtained in Ihe
course of the audit, we h8ve not identified material misstatements in the Strategic Report and the Directors, Report.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you rf, in our opinion..
adequate accounting records have not been kept or retums adequate for our audit have not been received
from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Irustees, remuneration specified by law are not made,. or
we h8ve not received all the information and explanations we r8quire for our audit.
Rogpon8ibilltles of Dlrectors
As explained more fully in the statement of Directors, responsibilities, the Directors 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 Directors determine is necessary to enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial slatement5, the Directors are responsible for assessing the Charlty's ability lo continue as
going concern, disclosing, as applicable, matters related to going concern and using the going concem basis of
accounting unless the Directors either intend to liquidate the charitable company or to cease operations, or have no
realistic altemative but to do 30.
Auditorf8 r••pon8lbllltlo8 for the audSt of the flnanclal statem•nt•
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that 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 mi5Statement 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 af users taken on the basis of these finanlial statements.
A further description of our responsibilities is available on the Financial Reporting Council's website at= httPS:11
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditols report.

FRIENDS OF THE CANCER CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF FRIENDS OF THE CANCER CENTRE
Our approach to identifying and assessing the risks of material misstatement in respect of irregularitles. including
fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate cornpetence,
capabilities and skills to identify or recognise non-complian￿ with applicable laws and regulations;
we identified the laws and regulations applicable to the company through discussions with directors andlor
senior management, and from our commercial knowledge and experience of the sector;
We focused on specific laws and regulation8 which we considered may have a direct material effect on the financial
statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection,
anti-bribery, employment, environmenlal and health and safety legislation
we assessed the extent of compliance with the laws and regulation8 identified above through making
enquiries of management and inspecting legal COTrespondence,' and
identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial ststements to material misstatement, including obtaining
an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their
kn￿edge of actual. suspected and alleged fraud,. and
considering the intemal controls in place to mitigate rl8k8 of fraud and non-compliance with laws and
regulations,.
To address the risk of fraud through management bias and override of controls, we..
performed analytical procedures to identify any unusual or unexpected relationship8;
tested journal entries to identify unusual transactions.,
assessed whether judgements and assumptions made in detemiining the accounting estimates set out In
Note 2 were indicative of potential bias; and
investigated the ratlon818 behind significant or unusual transactions.,
In response to the risk of irregularitles and nonwcompliance with laws and regulations, we designed procedures
which included, but were not limited to..
agreeing financial ststement disclosures to underlying supporting documentation.,
reading the minutes of meetings of Ihose charged with govemance.,
enquiring of management as to actual and potential litigation and claims., and
reviewing correspondence with HMRC and the company's legal advisors.,
There are Inhe￿nt limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-complian￿.
Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to
enquiry of the directors and ather management and the inspeth'on of regulatory and legal correspondence, if any.
Material misslatements that arise due to fraud can be harder to detect Ihan those that arise from error as they may
involve deliberate concealment or collusion.

FRIENDS OF THE CANCER CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF FRIENDS OF THE CANCER CENTRE
Thi6 report is made solely to the charitable company'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 lo the parent charilable
companvs mernbers 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 company
and the charitable companys members as a body, for our audit work, for this report, or for the opinions we have
fomied.
Angela Cra
an (Senior Statuto
udltor)
for and on behalf of Harblnson Mulholland
Chartered Accountants
Statutory Audltor
Centrepoint
24 Ormeau Avenue
Belfast
Co. Antrim
BT2 8HS
Harbinson Mulholland is eligible for appointment as auditor of the Charity by virtu8 of its eligibility for appoinlment as
auditor of a company under of section 1212 of the CompaniesAct 2006.

FRIENDS OF THE CANCER CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restrfcted
funds
funds
2023
2023
Total
Total
2023
2022
Notes
Income from:
Donations and legacies
Investments
1,390,345
63,249
221,834
1,812,179 1,618,944
63,249
39,681
Total Income
1,453,594
221,834
1,675,428
1,658,625
enditure on:
Charitable activib'es
1,373,885
253,272
1,627,157 1,565,454
Net galnsl(losses) on investments
(87,390)
(87,390)
76,996
Net (exponditurellln¢ome for the yearl
Net movement In fund8
(7,881)
{31,438)
(39,1191
170,167
Fund balances at 1 April 2022
3,359,319
77,647
3,436,966 3,266.798
Fund balances at 31 March 2023
3,351,638
46,209
3,397,847 3,436,965
The ststement of financi81 activities includes all gains and10858s recognised in the year.
All income and expenditure derive from contlnulng activities.
The statement of financlal activities also complies wlth the requirements for an income and expenditure account
under the Companies Act 2006.
The notes on pages 14 to 24 fom part of these finanaal statements.
10-

FRIENDS OF THE CANCER CENTRE
STATEMENT OF FINANCIAL POSITION
AS AT31 MARCH 2023
2023
2022
Notss
Fixed assets
Tangible assets
Investments
11
12
1,594
1,135,623
1,160
1,223,013
1,137.217
1,224,173
Curr•nt a888ts
Debtors
Cash at bank and in hand
13
31,344
2,267,691
21,749
2,242,929
2,299,035
2,264,678
Creditor8: amounts falllng due wlthln
one year
14
(38,405)
(51,886)
Net current assets
2,260,830
2,212,792
Totsl a88ets less currènt Ilabilitie8
3,397,847
3,436,965
Income funds
Restricted fund6
Unrestricted funds
Designated funds
General unrestricted funds
15
46,209
T7,647
16
3,288,368
63,270
3,237,585
121,753
3,351,638
3,359,318
3,397,847
3,436,965
11

FRIENDS OF THE CANCER CENTRE
STATEMENT OF FINANCIAL POSITION (CONTINUED)
ASAT31 MARCH 2023
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2023, although an audit has been carried out under sedion 65 of the Charities
Act (Nl) 2008 .
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements which give a true anfj fair view of Ihe state
of affairs of the company as al the end of the financial year and of its incorning resources and application of
resources, induding its income and expenditure, for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
finoncial statements, so far as applicable lo the company.
The members have not required Ihe company to obtain an audit of financial slatemerrt8 undar the requirements
of the Companies Act 2006, for the year in quests'on in accordance wrth sedion 476.
These finanaal statements have been prepared in accordance with the prowsions applicable to companies subject
to the small companies regime.
fj.1.::12Q25.
The financial statements were approved by the Directors on .....
Mr B Cave
Dlrector
Mr R Donnan
Director
Company reglstration number N1616925
12

FRIENDS OF THE CANCER CENTRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Cash flow8 from operating actlvltie8
Cash (absorbed by)Igenerated from
operations
21
{36,854)
11,718
Investlng activitios
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
(1,7941
159
63,249
39,681
Net cash generated from investlng
a¢tlvltl•s
61,614
39,681
Net eA•h u••d In financlng activltl••
Net Increa•• In ¢ash and cash equivalénts
24,760
51,399
Cash and ca8h equlvalents at beginning of year
2,242,930
2,191,531
Cash and cash aqulvalents at end of year
2,267,690
2.242,930
13-

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting pollcle$
Charlty Information
Friends of the Cancer Centre is a private company limited by guarantee incorporated in Northern Ireland. The
registered office is Cancer Centre, Belfast City Hospit81, Lisburn Road, Belfast, Co. Antrim, BT9 7AB.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Companies Act 2006 and 'Accounting
and Reporting by Charities.. Statemenl of Recommended Practice applicable to charities preparing their
accounts in accordance with the Finanual Reporting Standard applicable in the UK and Republic of Ir8land
(FRS 102)" las amended for accountin9 periods commencing from 1 January 2016). The Charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared in steding, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial stat8ments have been prepared under the hislorical cost Convention, Imodified to include the
revaluation of freehold propertie8 and to include investment properties and certain financial instruments at falr
value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the tirne of approving the financial statements, the Directors have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Directors
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
Funds held by the Charity are either:
Unrestricted gener81 funds these are funds which can be used In accordance with the charitable
objects 8t the discretion of the directors.
Designated funds these are funds set aside by the directors out of unrestricted general funds for
specific future purposes or projects.
Restrlcted funds - these are funds that can only be used for particular restricted purposes within the
objects of the Charity. Restrictions arise when specified by the donor or when the funds are raised
for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
1.4 Income
Income is recognised in the period in which the Charity is entitled to receipt and the amount can be measured
with reasonable certainty. Income is deferred only when the Charity has to fulfil conditions before becoming
entitled to it or where the donor has specified that the income is to be expended in a future period.
Voluntary income is received by way of donations and gifts and is included in full in the Statement of
Financial Activities (SOFA) when re￿1Vable.
Income received from activities for generating funds are included when collected.
Investment income is included when re￿1Vable.
Donated facilities are included at the value to the Charity where thls can be quantified and a third
party is bearing the cost. No amounts are included in the financial statements for services donated
by valunteers.
14-

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting pollcle8
(Continuad)
1.5 Expenditure
Expenditur8 is included in the Statement of Financial Activities (SOFA) on an accruals basis, inclusive of any
VAT which cannot be recovered.
Costs of generating funds comprise the costs associated with attracting volunlary inceme.
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities
and servic85 for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitulional and statutory
requirement5 of the Charity and include the audit fees and costs linked to the strategic management
oflhe Charity.
All costs are allocated be•￿een the expenditure categories of the SOFA on a ba8is deslgned to refiect
the use of the resource. Costs relating to a particular activity are allocated directly, others are
apportioned on an appropriate basis e.g. staff lime and floor space as set out in Note 8.
1.6 Tanglblo flxed a8•ets
Tangible fixed assets are initially measured at C08t and subsequently measured 8t Cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over thelr
useful lives on the following bases..
Fixtures and fittings
Computers
15Vo Straight line
250/0 Straight line
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale
pra￿edS and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed aa•et Inve8tments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomellexpenditurel for the year. Transaction costs are expensed as incurred.
1.8 Impalrment of flxed a8S0t•
At each reporting end date, the Charity revlews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairrnent loss. If any such indication
exists, the recoverable amount of Ihe asset is estimated in order to determine the extenl of Ihe impairment
loss lif any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financial instruments
The Charity has elected to appty the provisions of Section 11 'Basic Financial Instruments, and Section 12
'other Financial Instrumenls Issues, of FRS 102 to all of its financial instruments.
Financial instrument5 are recognised in the Charity's balance sheet when the Charity becomes party to the
contractual provisions of the instrurnent.
Financial assets and liabilities are offset, with the net amounts presented in the financial stalements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or lo realise the asset and settle the liability sirnultaneously.
15-

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting pollcles
(Contlnued)
Baslc financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised c05t using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
dassified as receivable within one year are not amortised.
Baslc financial Ilablllties
Basic financial liabilities, includin9 creditor5 and bank loans are initially recogni8ed at transadion price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the prèsent
value of the future payments discounted at a market rate of interest. Financial liabilities dassified as payable
within one year are not amortised.
Debt instruments are subsequently Ca￿led at amortised cost, using the eff8Ctive intere8t rate method.
Trade creditors are obllgatlons to pay for goods or services that have been acquired in the ordlnary course of
operatlons from suppliers. Arnounts payable are dassified as current liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of flnancial liabllitles
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
rancelled.
Crltlcal accountlng estlmates and judgèments
In the application of th8 Charity's accounting policies, the Directors are required lo make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
f8Ctors that are considered to be relevant. Actual results may differ from these estimates.
The estimat8$ 8nd undedying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where Ihe revision affects only that
period, or in the period of the revision and future periods where the ￿VIsion affects both current and fvture
periods.
Critlcal judgements
Impaimient and depreciatlon
Long-lived assets comprising primarily of computer equipment. The annual dèpreciation charge depends
primarily on the estimated lives of each type of asset and, in certain circumslances, estimates of residual
values. The directors regularly review these useful lives and change them if necessary to reflect current
conditions. In determining these useful lives management consider technological change, patterns of
consumption, physical condilion and expected economic uts'lisation of the assets. Changes in the useful lives
can have a significant impact en the depreciation charge for the financial year. The net book value of tangible
fixed assets subject to deprecialion at the financial year end date was £1,59412022.' £1,160).
16

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Donatlons and legacies
Unrestrictsd Rèstrlcted
funds
funds
Total Unrestricted
funds
Restricted
funds
Total
2023
2023
2023
2022
2022
2022
Donation8 and gifts
Grants
1,390,345
189,631
32,203
1,579.976 1,493,771
32,203
61,070 1,554,841
64.103
64,103
1,390,345
221,834
1,612,179
1,493.771
125,173
1,618.944
Donatlon• and gifts
Supporter Events
Gener81 Donations
Corporate Donations
Friends Groups
Friends Events
Legacies
In lieu of flower6
Organisations
HMRC GiftAid
Merchandise
Other
360,537
236,870
153,674
12,173
307,135
98,023
129,225
11,635
70,974
4,741
5,358
1,000
4,514
56,190
361,537
241,384
209,864
12,173
309,578
98,023
131,340
83,935
72,043
4,741
75,358
274,715
301,120
175,725
10,024
208,976
261,265
142,764
26,388
83,229
5,116
4,449
2,252
1,225
50,355
276,967
302,345
226,080
10,024
208,976
261,265
144,953
31,437
83,229
5,116
4,449
2,443
2.115
52,300
1,069
2,189
5,049
70,000
1,390,345
189,631
1,579,976
1,493,771
61,070
1,554,841
Other Incom8 includes £4,000 (2022.. £4,000) of donated servlces and facilities which ¢ompris8 the provision
of office space and adminlstr8tlon services. A correspondlng amount is included wlthin the C05t of charitable
activities.
Grants recelvable f¢r
core activltl••
Community Foundation
Nl
Domiant Account Fund
Nl
48,000
48,000
32,203
32,203
16,103
16,103
32,203
32,203
64,103
64,103
17-

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Investments
Unre8trlcted Unrestrlcted
funds
funds
2023
2022
Investment income
63,249
39,681
Charltable actlvitie8
2023
2022
Research projects
Patient care and comfort
Clinical care
Projed support
Fundraising
Administration
Campaigns
397,155
318,261
388,710
229.762
162,349
76,461
32.386
364,457
411,637
383,534
156,638
120,050
71,698
30,989
1,605,084 1,539,003
Share of support costs (se8 note 6)
Share of govemance costs (see note 6)
18,573
3,500
22,951
3,500
1,627,157 1,565,454
Analysls by fund
Unrestricted funds
Restrtct8d funds
1,373,88S 1,503,137
253,272
62.317
1,627.157 1,565,454
18-

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support co•ts
Support Govomance
costs
costs
2023
Support Governance
costs
costs
2022
Insurance
Rent, electricity and
telephone
Fundraisevs expenses
Bank fees
Legal and professional
expenses
Depreciation
2,847
2,847
2,543
2,543
4.000
8,293
1,938
4,000
6,293
1,938
4,000
5,525
1,911
4,000
5,525
1,911
2,294
1.201
2,294
1,201
7,697
1,275
7,697
1,275
Governance costs
3,600
3,500
3,500
3,500
18,573
3,500
22,073
22,951
3,500
26,451
Analysed bet￿een
Charitable activitie5
18,573
3,500
22,073
22,951
3,500
26,451
Directors
None of the Directors {or any persons connected wlth them) received any r6muneration or benefits from the
Charity during the year.
Employee8
The average monthly number of employees during the year was:
2023
Nurnb•r
2022
Number
Administration
Directors
12
17
Total
21
25
Employment C08ts
2023
2022
Wages and salaries
Social security COSts
Other pension costs
307,765
27,936
25,309
258,572
22.737
20,672
361,010
301,981
19

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Employees
(Continued)
There was one employee with emoluments in excess of £60,000 per annum (2022.. 1).
The total amount of employee benefits received by key management P8rsonnel in the period was £219,772
(2022.. £196,695). The key management personnel of the Company comprises 4 memb8rs of staff (2022.. 4);
the CEO, Finance & Administration Mangger, Head of Fundraising and the Communications & Project
Manager.
Net gain81(10gBes) on Investments
Unre#trlct•d
funds
Total
2023
2022
Rev8luatlon of investments
(87,3901
76.996
10 Taxatlon
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its ch8ritable objects.
11 Tanglble fixed a8••ts
Flxturas •nd
flttlng•
Comput•rn
Totsl
Cost
At 1 April 2022
Additions
Disposals
1,573
12,681
1,794
{300)
14,254
1,794
(300)
At 31 March 2023
1,572
14,175
15,747
Depreclatlon and impalrment
At 1 April 2022
Depreciation charged in the year
Eliminated in respect of disposals
1,265
307
11,830
893
(141)
13,095
1,200
(141)
At 31 March 2023
1,572
12,581
14,153
Carrying amount
At 31 March 2023
1,594
1,594
At 31 March 2022
308
852
1,160
-20-

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
12 Fixed asset Inveslments
Listed
Investments
Cost or valuatlon
At 1 April 2022
Valuation thanges
1,223,013
(87,390)
At 31 March 2023
1,135,623
Carrylng amount
At 31 March 2023
1,135,623
At 31 March 2022
1,223,013
The Investments are held as part of the Northern Ireland Gentral Investment fund for Charit188. The
investments are held at Market Value.
13 Debtor8
2023
2022
Amounts falling due withln one year.
other debtors
Prepayments and accrued income
28,474
2,870
17,552
4,197
31,344
21,749
14 Cr•dltor8: amount• falllng due wtthln one y••r
2023
2022
Trade creditors
Other creditors
Accruals and deferred income
20,223
202
17,980
37,835
786
13,265
38,405
51,886
21

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
15 Restrlcted funds
The income funds of the ch8rity include restricted funds cornpri5ing the following unexpended balances of donations
and grants held on tTUSt for specific purposes:
Movemant in fundg
Incomlng
R•Sou￿e*
Bal•n¢• at
ro8ourc••
•xponded 31 March 2023
8•l•n¢• at
l Aprll 2022
Research
Clinical care
Patient care
Grants received
23,950
105,531
80,150
32,203
(23,950)
{95,172)
{71,410)
162,740)
(2)
23,135
54,514
10,357
11,875
23,977
77,647
221,834
(253,272)
46,209
Restricted funds are legacies and donations recelved for specified purposes within the overall aims of the Charlty.
Funds received for research are used to support cancer research in the centre.
Induded within Clinical care is £32,240 received from Applegreen Plc. This partnership works to provide support for the
Centre's Teenager and Young Adult Programme, funding vrtal nursing hours for teenagers and young adults with support
during and after treatment.
-22-

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16 Designatsd funds
The incorne funds of the charity include the following designated funds which have been sel aside out of
unrestricted funds by the Irustees for specific purposes=
8alance at
1 Aprll 2022
R•itsur¢••
frxpend•d
Tran•ler•
Bahn¢• at
31 PAarch 2023
Research
Clinical car8
Patient care
Campaigns
343,368
2,158.237
735.962
(397,155)
(318,261)
(386,710)
(32,386)
845,087
118,689
191,153
32,386
791,298
1,958,665
538,405
3,237,565 (1,136,512) 1,187,315
3,288,368
Many of the projects funded by the Charity span several years. For example, a research project post may be
approved for more than one year or, the purchase of equipment may require a mainten8nce contract. To
recognise these future commitments and ensure Ih8t there are no unexpected interruptions in the funding of
the work supported by the Charity, the directors designate the funds needed for the next year of the project.
For some specific projects hyo years of required funds have been designated. Designaled funds are not
restricted by nature.
17 Analysi8 of net assets between funds
Unrestrlctsd Re8trlcted
fundg
funds
2023
2023
Total Unrestricted
funds
2022
Restricted
funds
2022
Total
2023
2022
Fund balances at 31
March 2023 are
represented by..
Tangible assets
Investments
Current assetsllliabilities)
1,594
1,135,623
2,223,013
1,594
1,160
1,135,623 1,223,013
37,615 2,260,828 2,135,144
1,160
1,223,013
77,647 2,212,792
3,360,230
37,615 3,397.845 3,359,317
77,647
3,436,965
18 Retirement beneflt gcheme8
The Charity operates a defined contribution pension scheme for all qualifying employee5. The assets of the
scheme are held separately from those of Ihe Charity in an independently administered fund. The pension
cost and charye represents contributions payable by the company to the fund and amounts to £25,30912022.'
20,672).
19 Flnanclal comrnitrnents, guarantees and contingent liabilitles
There were no financial commitments at the balance sheet date over and above monies in designated fund5.
20 Relatsd party transactions
There We￿ no disc105able related party transactions during the year (2022 - none).
-23-

FRIENDS OF THE CANCER CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
21 Cash generated from opèratlons
2023
2022
(Deficit)Isurpus for the year
(39,119)
170,167
Adjustments for..
Investment income recognised in slatement of financial activtties
Lossl(gain) on disposal of investments
Depreaation and impairment of tangible fixed assets
(63.249)
87,390
1,200
(39,681)
(76,996)
1,275
Movements in working c8pital'.
(Increase)Idecrease in debtors
(Decrease) in creditors
(9.595)
(13,481)
407
(43,454>
CJ•h (absorbed by)Igeneratsd from operatlon8
136.854)
11,718
-24-