PRS Patton Rainey I Stenson Limited CHAR TERED ACCOUNTANTS & AEGISTEREO AUOITORS REGISTERED COMPANY NUMBER: N1073355 (Northern Ireland) REGISTERED CHARITY NUMBER= 101966 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR CANCER CONNEcf Nl Patton Rainey Sten50n Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Register&d lo carry out audit work anQregulaled lor a range ol investment business activities in the United Kingdom by the Insiilule of Chartered Aecountanls in Ireland
CANCER CONNECT NI CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2023 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 14
CAN ER CONNECT NI REGISTERED NUMBER: N1073355 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2023 The Trustees present their annual report together with the financial statements of Cancer Connect NI for the year ended 31 December 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities.. 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). OBJECTIVES AND ACTIVITIES Objectives and aims The objectives of the Company are to relieve sickness, to advance education about cancer, and relieve financial hardship amontsst people who are suffering from cancer and their families (hereinafter called the "beneficiaries") in county Fennanagh and its surrounding environs froTn the point of view of people with cancer and in particular: (a). to provide support services for the beneficiaries including counselling,. therapy sessions, health & well being programmes. fitting service for breast cancer patients and inforniation booklets and website guidance- (b) to foster an atmosphere of mutual support among people suffering from cancer and their carers/famili¢s' (c) to provide advice, inforniation and educational programmes to the beneficiaries including and to promote public awareness about the effects of cancer and methods of management and of services and resources (both fonnal and infonnal) available- (d) to enhance the quality of life of people suffering hair loss as a result of some chemotherapy treatments. Provision of a variety of headwear available. Public benefit The Trustees seek to ensure that the Public benefit requirement is considered and Cancer Connect Nl facilitates the support of Cancer patients and having due regard to the Charity Cornmission guidance on public benefit. ACHIEVEMENT AND PERFORMANCE Charitable activities In 2023 Cancer Connect NI offered the following services to people from across Fennanagh and neighbouring counties: Advice and Support Therapy Counselling Fitting service Support Groups Carers Support Equipment Loan Service Special Support (Food. Heat) FINANCIAL REVIEW Financial Performance During the year to 3 1st December 2023 the charity generated an operating profit of £23,454 Page I
CAN ER CONNECT NI REGISTERED NUMBER: N1073355 REPORT OF THE TRUSTEES ror the Year Ended 31 DECEMBER 2023 FINANCIAL REVIEW Reserves policy It is the policy of the Charity that reserves that have not been designated for a specific purpose should be maintained at a level equivalent to between 1-2 months expenditure. The Charity considers that reserves at this level will ensure thaL in the event of a significant drop in funding. they will be able to continue some activities however this would be on a greatly reduced scale. FUTURE PLANS The charity intends to continue the work it perfornls for the benefit of the public, while seeking additional sources of nding. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity. is. controlled by its oovernino document. a deed of trust, and constitutes a limited company, limited by guarantee. as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1073355 (Northern Ireland) Registered Charity number 101966 Registered offEce 3 Forthill Road Enniskillen Co. Fennanagh BT74 6AW Trustees Mrs B McGrenaghan Mr A Hamill Mrs C Wilson (appointed 1.3.23) Independent Examlner Thomas S Patton FCA Patton RaiThey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Femianagh BT74 7BT Approved by order of the board of trustees on l O June 2024 and signed on its behalf by.. Mrs B McGrenagh rustee Page 2
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUOITORS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CANCER CONNECT NI I report on the accounts of the company for the year ended 31 December 2023, which are set out on pages four to fourteen. Respective respollsibilities of charity trustees and exatniner As the charity's trustees (and also the directors for the pUoseS of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under Company law and is eligible for independent examination, it is my responsibility to- examine the accounts under Section 65 of the ChaTities Act follow the procedures laid down in the general Directions given by the Charxty Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report .I have.examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The exatnination included a review of the accounting records kept by the chaiity and a comparison of the accounts presented with those records. It also included consideration of any"unu5ual items or d.isclosures in the accounts. and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving Ene cause to believe: That accountintt records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not Comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statemellt I have completed my examination an(l.have no..concerns in respect of the matters (l) to (4) listed above and. connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. 7>562 Thomas S Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fernianagh BT74 7BT 10 June 2024 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Register8d lo carry out audit work anregulated for a fange ol investment business activities in the Uniied Kingdom by the Institute of Chart8red Accountants in Ireland
CAN ER CONNECT NI STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 90,343 65,000 155J43 65,275 EXPENDITURE ON Raising funds 5,657 7,343 13,000 5,702 Charitable activities Motor expenses Therapy Assistance 8,485 8,485 8,496 loo 5,752 21,626 3,979 5,836 869 3,468 435 4,443 3,464 2,663 1,777 839 743 3,750 5,393 709 775 10,340 26,672 9,295 2,196 700 11,040 26,672 9,295 2,196 800 4,264 2,032 5,516 2,016 2,558 1.631 904 186 3,990 33,836 Rent. rates & Insurance Light and heat Volunteer expenes Sundries Advertising Property costs Postatse and stationery Telephone Depreciation Bank Charges Loan Interest Accountancy Fixed assets Training Equipment repair Transfer bewtween funds Devenish Dragons boat expense5 800 2,000 2,264 2,032 3,581 2,016 2,558 1,631 904 186 3,990 1,935 33,836 1.804 1,664 3,468 Total 83,611 48,278 131,889 80,819 NET INCOMEI{EXPENDITURE) 6,732 16,722 23,454 (15,544) RECONCILIATION OF FUNDS Total funds brought fonvard 73J71 5,112 78,483 94,027 TOTAL FUNDS CARRIED FORWARD 80,103 21,834 101,937 78,483 The notes fonn part of these financial statements Page 4
CANCER CONNECT NI REGISTERED NUMBER: N1073355 BALANCE SHEET 31 DECEMBER 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 55,154 55,154 48,839 CURRENT ASSETS Debtors Cash at bank and in hand 4,989 33,953 4,989 55,787 2,253 39.559 21,834 38,942 21,834 60,776 41.812 CREDITORS Amounts falling due within one year (13,993) (13,993) (12,168) NET CURRENT ASSETS 24,949 21,834 46,783 29,644 TOTAL ASSETS LESS CURRENT LIABILITIES 80,103 21,834 101,937 78,483 NET ASSETS 80,103 21,834 101,937 78.483 FUNDS Unrestricted funds Restricted fund5 80,103 21.834 73,371 5,112 TOTAL FUNDS 101,937 78,483 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. The members have not required the cornpany to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othenvise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) The notes form part of these financial staternentS Page 5 continued...
CAN ER CONNECT NI REGISTERED NUMBER: N1073355 BALANCE SHEET- continued 31 DECEMBER 2023 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of TSteeS and authorised for issue on 10 June 2024 and were signed on its behalf by.. Mrs B McGrenagha rustee The notes forni part of these financial statements Page 6
CAN ER CONNECT NI NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities- Statement of 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) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon a5 there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has .been classified under headin0 that ats regate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis con51Stent with the use of resources. Tangible fixed 2ssets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold propety Improvements to property Plant and machinery Motor vehicles 20/0 on cost IO% on cost 200/0 on cost 20/0 on cost Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objective5 at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds ar¢ rais¢d for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 7 continued...
CAN ER CONNECT NI NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 NET INCOMEI(EXPENDITURE) Net incomd(expenditure) is stated after chargingl(crediting): 31.12.23 31.12.22 Depreciation - owned assets 1,631 1,777 TRUSTEES, REMUNERATION AND BENEFITS There were no tNstees' remunerdtion or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees, expenses Trustee expenses of £1,420 were paid for the year ended 31 December 2023. (2022 -£1,260) STAFF COSTS 31.12.23 31.12.22 Wages and salaries 26,672 21,626 26,672 21.626 The average monthly number of employees during the year was as follows: 31.12.23 31.12.22 Employees No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unr¢strict¢d fund5 Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 53,708 11,567 65,275 EXPENDITURE ON Raising funds 1,547 4.155 5.702 Charitable activities Motor expenses Therapy Assistance Wages Rent, Tates & Insurance Light and heat Volunteer expenes Sundries Advertising Property costs Postage and stationery 8,496 8,496 100 5,752 21,626 3,979 5,836 869 3.468 435 4,443 3,464 100 5.752 21,626 2.968 5.836 797 3.468 435 1,926 3,464 1,01 I 72 2.517 Page 8 continued...
CANCER CONNECT NI NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestricted Restricted funds funds Total fund5 Telephone Depreciation Bank Charges Loan Interest Accountancy Fixed assets Training Equipment repair Transfer bewtween fimds 2,663 1.777 8)9 743 3,750 2.663 1.777 839 743 3,750 5,393 709 775 5,393 709 775 (3.150) 3.150 Total 69,237 11,582 80,819 NET INCOMEI{EXPENDITURE) (15.529) (15) (15,544) RECONCILIATION OF FUNDS Total funds brought forward 88,901 5,126 94.027 TOTAL FUNDS CARRIED FORWARD 73,372 5,111 78.483 TANGIBLE FIXED ASSETS Improvements to property Freehold property Leasehold Property COST At l January 2023 Additions Disposals Grants Reclassification 52,159 20,051 23,446 (17,531) (AS,500) 2,520 (2,520) At 31 December 2023 54.679 7,946 DEPRECIATION At l January 2023 Charge for year Eliminated on disposal ReclassificatÈonltransfer 6,258 1,043 20,051 {17,531) (2,520) 2,520 At 31 December 2023 9.821 NET BOOK VALUE At 31 December 2023 44,858 7,946 At 31 December 2022 45,901 Page 9 continued...
CANCER CONNECT NI NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 TANGIBLE FIXED ASSETS- continued Plant and machinery Motor vehicles Totals COST At l January 2023 Additions Disposals Grants Reclassification 100,446 18,336 7,000 179.656 41,782 (17.531) (33,836) (18J36) At 31 December 2023 100,446 7,000 170.071 DEPRECIATION At l January 2023 Charge for year Eliminated on disposal Reclassificationltransfer 97,508 588 7,000 130,817 1,631 (17,531) At 31 December 2023 98,096 7,000 114,917 NET BOOK VALUE At 31 December 2023 2J50 55,154 At 31 December 2022 2,938 48,839 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade debtors Prepayments I,ioi 3,888 722 1,531 4,989 2.253 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Bank loans and overdrafts (see note 9) Hire purchase (see note l O) Trade creditors 3,891 800 11,368 10,102 13,993 12,168 Page 10 continued...
CANCER CONNECT NI NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 LOANS An analysis of the maturity of loans is given below.. 31.12.23 31.12.22 Amounts falling due within one year on demand: Bank overdrafts 3,891 io. LEASING AGREEMENTS Minimum lease payments under hire purchase fall due as follows: 31.12.23 31.12.22 Net obligations repayable: Within one year 800 MOVEMENT IN FUNDS Net movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fid 73,371 6,732 80,103 Restricted funds Big Lottery Enniskillen BID Halifax foundation Asda Grant The screwfix foundation Hospitsl Saturday fund 443 1,343 443 (lJ43) 3,800 (500) 5,000 9,765 3,800 2,826 5,000 9,765 3J26 5,112 16,722 21,834 TOTAL FUNDS 78,483 23,454 101.937 Page 11 conttnued...
CANCER CONNECT NI NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 ii. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrieted funds General fund 90?43 (83,611) 6,732 Restricted funds Enniskillen BID Halifax foundation Asda Grant FODC Sponsorship Fennanagh Trust- Help our Health Hereos Fermanagh Trust- Flope Grant Big Lottery - Community fund Pink Ribbon foundation RSPB The screwfix foundation Hospital Saturday fund Resticted Donation 3,000 5,000 (4,343) (1,200) (500) (3,000) (2.000) (1,500) (10,000) (5,000) (s,000) (lJ43) 3.800 (500) 3,000 2,000 1,500 10,000 5,000 5,000 5,000 10,000 15,500 5,000 9,765 (235) (15,500) 65,000 {48278) 16.722 TOTAL FUNDS 155,343 (131,889) 23,4S4 Comparatives for movement in funds Net movement in funds At 31.12.22 At 1.1.22 Unrestricted funds General fund 88,901 (15.530) 73,371 Restricted funds Big Lottery Enniskillen BID Asda Grant 543 4,583 (ioo) (3,240) 3,326 443 1,343 3.326 5,126 (14) 5,112 TOTAL FUNDS 94,027 (15.544) 78,483 Page 12 continued...
CAN ER CONNECT NI NOTES TO THE FINANCIAL STATEMENTS- Continued for the Year Ended 31 DECEMBER 2023 ii. MOVEMENT IN FUNDS- eontinued Compardtive net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in ndS Unrestricted funds General fund 53,708 (69.238) (15,530) Restricted funds Big Lottery Enniskillen BID Asda Grant Donnelly Bros Foundation Balcas (ioo) (8,240) (674) (1.817) (750) (loo) (3,240) 3,326 5,000 4.000 1,817 750 11,567 (11.581) (14) TOTAL FUNDS 65,275 (80.819) (15.544) A current year 12 months and prior year 12 months combined position is as follows= Net movement in funds At 31.12.23 At 1.1.22 Unrestricted funds General fund 88,901 (8.798) 80,103 Restricted funds Big Lottery Enniskillen BID Halifax foundation Asda Grant The screwfix foundation Hospital Saturday fund 543 4.583 (ioo) (4,583) 3.800 2,826 5,000 9,765 443 3,800 2.826 5,000 9,765 5,126 16,708 21,834 TOTAL FUNDS 94,027 7.910 101,937 Page 13 continued...
CANCER CONNECT NI NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2023 ii. MOVEMENT IN FUNDS - continued A current year 12 months and prior year l2 months combined net rnovement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fid 144,051 (152,849) (8,798) Restricted funds Big Lottery Enniskillen BID Halifax foundation Asda Grant Donnelly Bros Foundation Balcas FODC Sponsorship Femianagh Trust- Help our Health Hereos Fermanagh Trust - Hope Grant Big Lottery - Community fund Pink Ribbon foundation RSPB The screwfix foundation Hospital Saturday fund Resticted Donation (100) (12.583) (1,200) (1,174) (1.817) (750) (3,000) (2.000) (1,500) (i 0,000) (5,000) (5.000) (ioo) (4.583) 3,800 2,826 8,000 5,000 4.000 1,817 750 3.000 2,000 1,500 io,000 5.000 5,000 5,000 10,000 15.500 5.000 9,765 (235) (15,500) 76,567 (59,859) 16.708 TOTAL FUNDS 220,618 (212.708) 7.910 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2023. Page 14