Action Cancer (a company limited by guarantee and not having a share capital) Company Registration No. N1018091 Nl Charity Commission Registration No. 104170 Charity Registered with HMRC No. XN48533 Action Cancer (A company limited by guarantee and not having a share capital) Reports and Financial Statements 31" March 2023 Action Cancer (a company limited by guarantee and not having a share capital) st Annual Report and Accounts for the Year Ended 31 March 2023 Pages Office Bearers and Administrative details of the charity Strategic Report for the Year ended 31 St March 2023 4-16 Trustees, Report Independent Auditors, Report 24- 26 statement of Financial Activities 27 Balance Sheet 28 Cashflow Statement 29 Notes to the Financial Statements 30-41 Action Cancer (a company limited by guarantee and not having a share capital) st Office Bearers and Administrative Details as at 31 March 2023 Directors l Trustees Ms Jane Adrain (Chairperson) Mr Eddie Currie (Vice Chairman and Treasurer) (Retired September 2022) Mr Lawrence Fisher (Vice Chairman from January 2023) Ms Marion Rybnikar (Treasurer from January 2023) Ms Ann Bowen (Secretary) Dr Gwyneth Hinds Ms Valerie Heron Ms Ella Tomlinson (Retired September 2022) Dr Stuart Mclntosh Mr Clifford Coulter Ms Amy Weir (Appointed September 2022) Dr Kris Holte (Appointed January 2023) Patrons Ms Gloria Hunniford OBE Professor Nicola Edelstyn Ms Zoe Salmon Honorary Life Members Ms Myrtle Allen BEM Ms Maura Gillan Ms Elizabeth Hill Ms Angela Mccrystal Executive Management Team Chief Executive: Mr Gareth Kirk Head of Professional Services". Ms Geraldine Kerr Head of Finance and Administration.. Ms Arlene McGeown Head of Fundraising and Communications: Mr Dougie King Registered Office 20 Windsor Avenue Belfast BT9 6EE Telephone: 028 9080 3344 E-mail.. info actioncancer.or Statutory Auditors FPM Accountants The Quays Dromalane Mill Newry Co. Down BT35 8QS Solicitors Worthington Solicitors 24 - 38 Gordon Street Belfast BT12LG Principal Bankers Danske Bank Limited Donegall Square West Belfast BT16JS Investment Advisors Investec 92 Donegall Quay 15th Floor City Quays 3 Belfast BT13FE Page13 Action Cancer (a company limited by guarantee and not having a share capital) st Strategic Report for the year ended 31 March 2023 The trustees of Action Cancer (the charity) present their Annual Report, incorporating the Strategic Report, Trustee Report and the financial statements for the year ended 31st March 2023. Action Cancer is registered with the Charity Commission for Northern Ireland (NIC 104170} and recognised as a charity by H.M. Revenue and Customs (No. XN48533). It is also a Company Limited by Guarantee (NI 018091) The charity's charitable purposes, as defined by the 2008 Northern Ireland Charities Act, is for'the advancement of health or the saving of lives" and "the advancement of education. Action Cancer Mission, Vision and Values Vision: "A future where cancer risk is reduced, cancers are detected early, successfully treated and people impacted are supported and empowered." Mission: "To save lives, support and improve quality of life for people in Northern Ireland through cancer awareness, prevention, detection and suppor. t. Critical to the success of the Plan and how the charity operates are its, Guiding Principles, Values and Behaviours. These are" Guiding Principles Our services and programmes are provided free of charge to the end user. We deliver innovative services and programmes proven to make a difference. Location, impairment, poverty or other disadvantages should not be barriers to access. Values. Putting People First: People are at the centre of everything we do. Making a Difference. Having a positive impact on everything we do. Being Accountable: Operating with full transparency, honesty and fairness in everything we do. Behaviours: We will...Treat everyone, with respect, care, dignity and consideration. We will... Listen, hear and respond to what people say. Work together, supporting, adding value, learning from and sharing with others. Embrace and develop new ideas, ways of working and technologies. Nurture, support, develop and equip our people to reach their full potential. Learn from the past, build upon and celebrate our success. Welcome scrutiny and examination, taking ownership and responsibility for our actions. 2022 - 2027 Strategic Plan In January 2022, the trustees approved a 5-year Strategic Plan "For now... and the future 2022 12027". This Strategic Report provides detail on the progress made in 202212023, the first year of the Plan, towards achieving the Strategic Plan's Key Goals and Key Actions. A thematic approach to the Plan was adopted and three key themes, referred to as Pillars, identified. Saving and Supporting, People and Partnership and Reputation and Resilience. Each Pillar is underpinned by a Key Goal and four Key Supporting Actions. Page14 Action Cancer (a company limited by guarantee and not having a share capital) The Plan states the Goals and Actions will be delivered and achieved by the charity's staff and volunteers working together or in collaborative partnership with other charities, community groups, government agencies and private bodies. Funding for its delivery will be achieved primarily through income re￿iVed from the general public of Northern Ireland, the charity's retail activities, local fundraising groups, government grants, charitable trusts and corporate supporters. Key Pillars and Goals Saving and Supporting: To design, develop and deliver proven services and activities that raise awareness, reduce risk, save lives and support everyone affected by cancer. People and Partnership: To have highly valued, trained, passionate and committed staff and volunteers, working creatively and in partnership with others to make a difference. Strength and Sustainability: To effectively manage all resources and be fully accountable, financially strong, robust in governance, processes and procedures and be recognised for our excellence. Operating Plans The charity operates a system of annual operating plans. The operational activities for the year are directly aligned to each of the Key Priorities, Goals and Key Supporting Actions of the Strategic Plan. The Operating Plan identifies the activities necessary to achieve the Key Actions, as well as the timeframe and resources required to achieve the required outcomes. A qualitative and quantitative overview of the achievements and performance for the year against the Key Supporting Actions is detailed below. 202212023 Financial and Performance Review Financial Review The financial details are set out in the Statement of Financial Activities on page 27 and in the related notes. As is evident from the financial statements, 202212023 was a satisfactory year, despite the progressively increasing financial headwinds encountered and particularly the devastating impact of inflation on charities. Total income in the year from all sources amounted to £4,013,477 (202112022- £4,173,010} a small 4 % reduction, this despite a reduction in legacy of income received of £585,772 (65 % ). A total of £2,771,491 (202112022 £2,325,587) was spent on charitable activities, 67 % of total expenditure (202112022 - 650/0). A further £400,535 (202112022 - £309,904) was spent on fundraising and communications activity, equivalent to 19 % of fundraising and legacy income (202112022 - 12 % ) and £988,390 (202112022 £937,577) on retail activities. The net result, including a loss on sale of investments, for the year is a deficit of £156,333 compared to a surplus in 202112022 of £625,553. After an unrealised loss on investments of £72,283 (202112022 - £6,408) a total of £228,616 was transferred from reserves (202112022 - £619,145 transferred to reserves). Total Reserves at 31s1 March 2023 are stated at £5,593,947 (31 St March 2022 - £5,822,563) of which £3,114,397 (202112022 - £3,230,007) are deemed unrestricted and usable at the discretion of the trustees. With this level of unrestricted reserves, the charity's reserve cover at 8.4 months is 2.4 months or 40 % above policy of retaining unrestricted reserves equivalent to 6 months of employment and running costs. Page15 Action Cancer (a company limited by guarantee and not having a share capital) During the year, the liquidity position of the charity remained strong with investments and cash holdings at 31sIMarch 2023 of £3,303,209 a reduction of £390,473 on the opening position at 1 $1 April 2022 of £3,693,682. Details of the movement and source and application of funds are set out in the Cashflow Statement on page 29 and in the related notes. Performance Review Service performance for the year was excellent with 14,563 people directly engaged in services or programmes, an increase of 2,091 (17 % ) compared to 202112022, with a 400/0 marked increase in the number of people using therapeutic support services. Demand for all services continued to exceed supply with utilisation of services and programmes in excess of 85 % . The total number of sessions utilised during the year was 16,929 (202112022 - 15,099) of which 90 % were delivered face to face and 10 % virtually {202112022 920/0 and 80/0 respectively). The number of people using services, the outputs delivered and the impacts achieved, all exceeded the targets set. Performance and impact of the individual services and programmes are detailed below. The number of operating days of the Big Bus at 120 (202112022 - 106) was however disappointing and well below the annual target of 175. Its reduced level of activity was due to a combination of factors including on going issues with its onboard generator and staffing. The highlight of the year was undoubtedly the introduction and commencement of the charity's skin cancer detection service in January 2023. A unique service provided by no other charity in Northern Ireland, the service is delivered in partnership with the Department of Health, using its e-photo triage skin cancer referral system directly into secondary care. The service is available on board the mobile clinic "the Big Bus" and at Action Cancer House (ACH). Employing two highly skilled and experienced Clinical Nurse Specialists in Dermatology, the service is delivered using a two-stage process involving an online virtual examination and if deemed necessary, this is followed up by a full body examination using the most up to date dermatoscope. The January to March 2023 period was used primarily to develop and embed the systems and protocols, however an excellent 319 sessions were held with 206 clients examined of which 20 were referred to secondary care for further assessment. It is targeted during 202312024 for 3,500 sessions to be delivered to 2,000 clients with around 100/0 being referred to secondary care for suspected skin cancer. The charity has highly developed and critical IT systems covering all aspects of the organisation. These were further developed and enhanced during the year, particularly with regards its client information management system (CID) its cyber security software and protocols and the introduction in 16 retail shops of an Electronic Point of Sale system (EPOS). A further highlight of the year was achieving Cyber Security Plus certification. This is the highest level of certification offered under the Cyber Essentials Scheme. To achieve certification, an external third party undertook a rigorous audit and appraisal of a representative set of user devices, including laptops/desktops and mobile devices, internet gateways and all servers accessible to internet users. Other notable achievements during the year included the inhouse development of a new website, the development of a new online learning and information portal and a number of new and highly successful income generating initiatives. Staff numbers increased by 9 (FTE) as the charity increased its staff resource to meet an increasing demand for services, the introduction of a new skin cancer detection service, the restatement of the fundraising team back to pre-pandemic levels and the strengthening of the internal IT resource. Page16 Action Cancer (a company limited by guarantee and not having a share capital) There were no health and safety, vulnerable persons or other issues arising during the year which would have required reporting to statutory and regulatory authorities or to the Charity Commission for Northern Ireland. 202212023 Operating Plan The charity develops an annual operating plan. The operational activities for the year are directly aligned to each of the Key Priorities, Goals and Key Supporting Actions in the Strategic Plan. The Operating Plan identifies the activities necessary to achieve the Key Actions, as well as the timeframe and resources required to achieve the required outcomes. A qualitative and quantitative overview of the achievements and performance for the year against the Key Supporting Actions is detailed below. 202212023 Key Performance indicators (KPIS) able 1. KPI'S Number of people using services. Number of service sessions delivered Number of Big Bus operating days otal income otal costs ransfer to (from) unrestricted reserves Unrestricted reserves Unrestricted Reserve Cover (Months Total Reserves Total number of people employed Number of Full Time E uivalent FTE 202212023 14,563 16,929 120 £4.014m £4.17m -£0.116m £3.114 202112022 12,472 15,099 106 £4.173m £3.58m £0.880m £3.230m Variance 2,091 1,830 14 -£0.16m -£ 0.59m -£0.996m -£0.116m 17. 12. 13. £5.594m 84 71 £5.823m 77 62 -£0.229 staff 14. Key Priority: Saving and Supporting Key Goal: To design, develop and deliver proven services and activities that raise awareness, reduce risk, save lives and support everyone affected by cancer. Key Supporting Action 1.. Continue to deliver, assess and revise our current services and programmes and where possible increase their availability and impact. Action Cancer House (ACH) at 20 Windsor Avenue Belfast, is the charity's headquarters and centre of excellence providing a dedicated breast screening clinic, therapeutic, health check and skin cancer detection rooms and other service-related facilities. All services are provided free of charge to the end user and are accessible to book either online via the charity's website www.actioncancer.or or by telephone. Breast screening, skin cancer detection and health checks are available from ACH and the Big Bus. Therapeutic Services are provided from ACH and from 16 community and hospital locations across Northern Ireland. Health improvement programmes, including health checks are also available in workplace and community settings. The school health improvement programmes and community cancer awareness programmes have historically been delivered face to face, however as a result of COVID 19 and need to make operational efficiencies, these programmes throughout 202212023 were delivered virtually online through a range of interactive digital programmes. This delivery method has proven attractive to schools and will remain the preferred delivery option. Page17 Action Cancer (a company limited by guarantee and not having a share capital) Details of the services provided, sessions scheduled and number of people engage with are included, in Table 2 below. Table 2. Current Year 202212023 Sessions attended Total Virtual Last- Year 202112022 People Sessions People erson 6,471 113 2,386 8,970 1,253 3,761 Breast Screenin Skin Cancer Detection Health Checks Detection Services Counsellin Com lementar Life Coachin Positive Learnin Peer Mentorin Acu uncture Scar Thera Ph siothera Pilates & Yo ste into Action ort Services Schools Pro rammes Communit Pro rammes Educational events Health Im rovement & Education 6,471 206 2,386 9,063 315 780 20 150 82 45 75 15 20 126 1,628 3,306 456 110 3,872 6,471 319 2,386 9,176 1,717 4,298 132 14 192 236 411 78 186 292 7,5461 7,546 206 2,023 9,569 240 509 29 92 90 28 66 10 14 81 1,159 1,192 502 50 2,023 9,569 1,319 2,799 162 206 464 537 127 Thera Pro ramme 14 192 236 411 78 186 69 6,205 200 157 362 56 151 191 223 1,351 144 22 144 49 78 43 27 197 31 166 125 Grand Total 14,563 16,929 15,206 1,723 15,099 Breast Screening The charity provides a free self-referral breast screening service to women, a service which was first introduced in 1978, 10 years before the NHS. Action Cancer's current policy is to screen women aged between 40 to 49 and 70 plus. The service is provided at ACH and onboard the Big Bus. Using Digital Breast Tomosynthesis {3D breast imaging), the charity was not only the first, but continues to be the only breast screening service in the UK and Ireland to use such advanced technology. In 202212023 a total of 6,471 women were screened (202112022- 5,546 women screened plus a further 2,000 on behalf of the Belfast and Western Trusts). Of the women screened, 90 % were aged 40 to 49 and 100/0 aged 70 plus (202112022, 89 % and 110/0 respectively). In 202212023, a total of 7,556 appointments were scheduled (202112022 - 6,853 appointments) of which 6,471 women were screened (860/0 of scheduled appointments) (202112022 84 % ). Did Not Attend (DNAS) remains low at only 3 %. Of the total women screened 4,326 (66.8 % ) (202112022 - 3,789 (68.3 % )) were screened at ACH and 2,145 (33.2 /0) (202112022- 1,757 {31.7 % )) on the Big Bus. 1 Includes 2,000 women screened on behalf of the Belfast and Western HSC TTUSts Page18 Action Cancer (a company limited by guarantee and not having a share capital) A total of 38 breast cancers were detected (202112022 - 32) of which 10 (202112022 - 3) were women in the 70 plus age group and 28 (202112022 - 29) in the 40 to 49 age group. For 42 % (202112022 - 440/0) of these women it was their first mammogram. At 38 (202112022 - 32) confirmed cancers detected this is equivalent to 5.8 (202112022 - 5.8} cancers for every 1,000 women screened. Analysed by age this represented 4.9 (202112022 - 5.89) cancers for every 1,000 women screened in the 40 to 49 age bracket and 14 (202112022 - 4.85) cancers for every 1,000 women screened in the 70 plus bracket. The number of women recalled for further assessment at 266 (202112022 - 224) was 4 % (202112022 - Skin Cancer Detection In May 2022, a grant of £400,025 was awarded from the Department of Health under the Covid 19 Cancer Charities Fund was received, enabling the introduction of another unique service, the provision of a free self-referral skin cancer detection service, to 31s1 March 2024. The service is open to anyone over the age of 18 who has noticed a new or change in an existing mole or lesion. A two-stage approach is used for all clients. Stage 1: A virtual assessment: This part of the process is carried out through a video call with a Clinical Nurse Specialist (CNS). The CNS will ascertain the clients past medical and family history along with a history of the concerning lesion. From this information, along with a visual assessment of the presenting mole / lesion, a decision will be made as to whether or not an in-person clinical assessment is required. Stage 2: Clinical assessment: At this appointment, the client's medical history ascertained from the virtual assessment will be verified and an examination of the lesion or mole of concern plus a full body examination using a dermatoscope undertaken. In the January to March 2023 period, an excellent 319 sessions were held with 206 clients examined. 113 clients were examined "face to face" with 20 being referred into secondary care for further assessment. Health Checks 20-minute health checks are offered on the Big Bus, at ACH, in community settings and in workplaces. Available to all aged 16 and above, the health check provides the client with body composition analysis, blood pressure, cholesterol and glucose checks, as well as healthy lifestyle and cancer awareness advice. In 202212023 a total of 2,386 (202112022 - 2,023) health checks were delivered. 56 % of all clients were referred to their GP for further assessment AND 96 % of clients indicated an intention to make positive life- style changes. Therapeutic Supports Therapeutic supports are available to any individual, family member or close friend of someone who has received a cancer diagnosis. Supports available include Counselling, Life Coaching, Group Support (Positive Living Programme}, One to One Peer Mentoring, Complementary Therapies, Acupuncture, Scar Therapy, Cancer Rehabilitation Physiotherapy, Yoga and Pilates and 'Step into Action'( a One to One motivational interview programme) to help clients achieve their health goals delivered by our Health Improvement team. During 202212023 these supports were either delivered face to face or virtually on line. In May 2022, a grant of £499,995 to 31sI March 2024 from the Department of Health under the Covid 19 Cancer Charities Fund was received, the money to be used for the sustaining and expansion of therapeutic services. At 31 sl Page19 Action Cancer (a company limited by guarantee and not having a share capital) March 2023 these services were available from 16 venues within community, private and hospital settings across Northern Ireland. Complementary Therapies: These therapies help to improve quality of life and are used alongside traditional medicine. Therapies offered include reflexology, massage, aromatherapy, touch therapy and Bach flower remedies. In total, 4,298 sessions {202112022 - 2,799) were attended by 780 people (202112022 - 509). Of the sessions delivered 3,761 (870/0) (202112022 2,462 - 88 % ) were delivered face to face and 537 (13 % ) (202112022 337 - 120/0) virtually. 63 % of clients engaging in "mind-body I complementary therapies" reported an improvement in their Quality of Life (QOL) score at the end of their support compared to their pre-commencement state. Counselling.. A confidential counselling service for children, young people and adults either at an Action Cancer venue or by arrangement, at the home of the client, or virtually. Available to any person impacted by cancer, our counselling service provides people with a safe place to explore their feelings and to talk about their thoughts with highly trained and qualified counsellors in the field of cancer. The children's counselling and support service is available for children and young people over the age 5 who have been affected directly or indirectly by the disease. The service provides children with an opportunity to talk freely about their emotions and feelings and teaches them ways to cope with the challenges they face. A bereavement counselling service is also provided. In total, 1,717 counselling sessions were attended {202112022 - 1,319) by 315 (202112022 - 240) people. Of the sessions attended, 1,253 (73 % ) (202112022- 870 (66 % )) were delivered face to face and 464 (27 % ) (202112022 - 449 (34 % )) virtually. Life Coaching" Uses techniques to help the person to reflect, refocus, rebuild and re-energise. Life Coaching aids the person to think about their life, to adapt to change and to move forward. Each client is provided with confidential and safe surrounds and is taught techniques for developing strategies to achieve their personal goals. Our life coaching support is delivered through one-to-one sessions held either face to face or virtually. During 202212023 a total of 132 sessions were delivered to 20 people (202112022 - 162 sessions to 29 people). Positive Living Programme: This is a two-day long programme which uses life coaching tools and techniques to support people affected by a cancer diagnosis, helping to focus on rebuilding their lives, on personal needs, goals and achievements. Issues covered include relationships, family, change, taking care of yourself, confidence, self-esteem, life coaching as an empowerment tool, counselling and therapeutic support. During the year, 7 face to face two-day programmes were held with 150 people attending (202112022 - 4 face to face and 1 virtual programme was delivered to 92 people). Peer Mentoring". Peer Mentoring is available to cancer patients and those affected by hereditary cancer at any stage of their journey. All mentors are volunteers who have had a cancer diagnosis. Mentors do not offer advice or counselling, their role is to help reduce fears, anxieties and the isolation by allowing patients to be honest and open with their emotions and worries and to answer questions in a very real, but helpful way. The service is delivered in a way that suits both the client and the mentor, therefore it can be a face to face meeting for a chat over coffee, a weekly phone call, zoom meeting or What's App etc. The service is offered for up to a 12-month period, or could be a one off, depending on the needs of the client. In total, 192 sessions were held during the year (202112022 - 200) with 82 clients (202112022 90). As at 31st March 2023 we have 28 trained and available mentors {31sI March 2022 - 30 trained mentors). 80 % of clients engaging in "talking therapies" reported an improvement in their Quality of Life (QOL) score at the end of their support compared to their pre-commencement state. Acupuncture.. Proven to reduce many of the physical and emotional symptoms commonly experienced by cancer patients and to improve quality of life. Acupuncture is particularly effective in the management of chemotherapy-induced nausea and vomiting, post-operative nausea and vomiting, pain relief, xerostomia, anxiety and stress, fatigue, and sleep disturbances. In total, 236 sessions were attended during the year Page | 10 Action Cancer (a company limited by guarantee and not having a share capital) (202112022 - 157) with 45 (202112022 - 28) people in receipt of treatment. 69 % of clients receiving acupuncture showed marked improvements in symptoms I presenting issues following treatment. Scar Therapy: Involves gentle manual manipulation of the skin and superficial connective tissue around the area of a post-surgical scar. Scar Therapy aims to reduce pain around the scar site, increase blood supply to the site and reduce swellingloedema. Scar Therapy addresses the more functional needs of clients and deals with pain, restricted movementlmobility in the surrounding area and loss of sensation around the scar area. In 202212023 a total of 411 sessions were attended (202112022 - 362) with 75 people (202112022 - 66) in receipt of treatment. 85 % of clients receiving scar therapy showed marked improvements in symptoms I presenting issues following treatment. Cancer Rehabilitation Physiotherapy: This is an essential component of aftercare for cancer patients. It is concerned with restoring and maintaining the highest possible level of function, independence and quality of life after diagnosis andlor treatment. It can involve manual physiotherapy to improve physical functioning, progressive physical activity resistance training, fatigue management and breathing education. In 202212023, 78 sessions were attended by 15 people (202112022 56 sessions delivered to 10 people). Yoga: Aims to improve physical, emotional and spiritual health. Through repetitive movement, it is not only extremely therapeutic but also helps build flexibility and strength. In 202212023, 131 sessions were attended by 26 people (202112022 76 sessions delivered to 8 people). Pilates: The focus is very much on physical rehabilitation, helping the client gain flexibility, strength and body awareness without building bulk. The main goal of Pilates is to strengthen the stomach, improve posture, stabilize and elongate the spine and develop balance and overall strength. In 202212023, 55 sessions were attended by 10 people (202112022 - 75 sessions by 4 people). 75 % of clients receiving engaging in Yoga or Pilates showed marked improvements in physical health following participation in classes Step into Action: "Step into Action" is a One to One motivational interview programme, providing 6 sessions with a health and wellbeing coach, to help clients achieve their health goals. In 202212023, 292 sessions were delivered to 126 people (202112022 - 191 sessions to 81 people). 73,/0 of clients reported an improvement in their mental health and 81 % were significantly happier with their goal achievements. Health Improvement The purpose of the charity's health improvement team is simple, to reduce cancer incidence, to increase early detection of cancer and help individuals reduce their risk of getting cancer through adopting a healthier lifestyle. With a range of group awareness programmes and individual support serviceslprogrammes, the team engage with children and adults across Northern Ireland. In 202212023 the Health Improvement team, excluding health checks and Step into Action, delivered a total of 197 sessions to 3,872 people (202112022 - 125 sessions to 1,744 people). Schools Programmes: These programmes are fun and interactive sessions that engage young people's interest and knowledge of healthy lifestyles. The programmes reflect the N. Ireland Curriculum for foundation stage, KS1 and KS2, targeting children from nursery to P3 and from P4 to P7, through our Health Action Heroes and Be Healthy, Be Smart programmes. Your Body, Your Health is aimed at improving young people's knowledge of healthy living, encouraging them to take ownership of their own health. Key health topics reflect the N. Ireland curriculum for KS3 and KS4, incorporate key objectives set out in the Learning for Life and Work and PDMU syllabus. Inclusive learning techniques and summative assessments support student engagement and learning on 6 key areas.. Sun Safety, Healthy Eating, Physical Activity, Alcohol, Smoking, and Cancer Awareness for older children are included, age Page | 11 Action Cancer (a company limited by guarantee and not having a share capital) appropriately. In 202212023, 144 school sessions were delivered to 3,306 children (202112022, 78 sessions to 1,192 pupils). Cancer Awareness Sessions and Healthy Living Programmes, Get Fit get Healthy: Interactive sessions designed to cover an extensive range of cancer and health related issues including the signs and symptoms of the most common male and female cancers, screening programmes and how to reduce the risk of developing cancer, get fit, remain healthy and motivated. In 202212023, 49 sessions were delivered to 456 adults (202112022, 43 sessions to 502 adults). 80 % of participants stated that they had increased their knowledge on signs and symptoms of cancer, 69 % intend to make changes in their lifestyle and 760 would recommend the programme to others. Cancer Educational Events Four educational events concerning cancer, treatments, interventions and supports were held with 86 people engaging. 90 % of participants indicated a very high satisfaction rating with these events. Key Supporting Action 2.. Through co-design research, develop and where possible, introduce new evidence-based services and programmes. Throughout the year research was undertaken into the merits and benefits of integrative oncology, the aims of which is to bring together complementary therapies and orthodox medicine to improve the lives of people affected by cancer, wherever they are on their journey. Integrative oncology focuses on the whole person, is informed by evidence, and seeks to complement cancer therapy with appropriate therapeutic and lifestyle approaches and to educate and empower cancer patients to make healthy choices to support and achieve optimal health and wellbeing. It is planned that development work will continue during 202312024 with the aim of establishing Action Cancer as a leading exponent of integrative oncology supports. Key Supporting Action 3: Through the use of technology, develop and provide cancer related interactive and dynamic courses, programmes and information. The charity delivers a very extensive and comprehensive range of cancer prevention and early cancer detection programmes. For adults, cancer awareness and healthy living sessions have been delivered to commLFnity organisations and workplaces across Northern Ireland for many years. For a myriad of reasons, accelerated by the impact of COVID 19, the uptake of the sessions and the number of people attending has been in decline whilst at the same time the charity's resource to deliver has also been reducing. To address these issues, following consultation with a number of stakeholders, during the year an easily accessible online Learning Portal/Hub was designed and development commenced. When completed during 202312024, the portallhub will contain the same and additional resources as provided at the face-to-face sessions but accessible 2417. With a host of videos, and downloadable resources, on bowel, breast, cervical, lung, ovarian, prostate and testicular and skin cancer, inforrnation will be provided on what each cancer is, the risk factors for developing a specific cancer, signs and symptoms and information on screening programmes, where relevant. Skin Cancer will also include additional information on the types of skin cancer, an understanding of UV radiation, knowing your skin type, choosing and applying sunscreen. Plans for the future development for the information portallhub include the addition of healthy living information on dietlnutrition, physical activity and exercise, coping withlreducing stress and improving sleep. It is further planned that the portal hub will also host the charity's schools, programmes, providing schools and teachers with greater choice in accessing and delivering our schools information to fit within their curriculum and specific learning plan across the year. Key Supporting Action 4: Continue to raise awareness of cancer and contributory factors through research, education and campaigning? lobbying and direct engagement with key stakeholders. Page | 12 Action Cancer (a company limited by guarantee and not having a share capital) Key members of the management team continued to be involved with various strategic and operational boards and groups relating to cancer and general health. These included the Regional Implementation Group on Obesity, the PHAIDARD Farm Families Steering Group, the PHA Communications Group and the Skin Cancer Prevention Strategy Implementation Group. The use of PR and Social Media activity was a key element of the charity's awareness and influencing strategy and when appropriate was very effectively used to focus key cancer messages relating to breast cancer, the causes of skin cancer and the impact of obesity, smoking and inactivity as potential contributory factors to cancer, to share compelling and heart-warming testimonials, to highlight the charity's services and the availability of the Big Bus. Key Theme: People and Partnership: To have highly valued, trained, passionate and committed staff and volunteers, working creatively and in partnership with others to make a difference. Key Supporting Action 1- Continually seek to support and develop all our people through personal development, job enhancement and the provision of appropriate reward and recognition. Ensuring that Action Cancer recruits only the best people and volunteers and then trains and develops them to an even higher standard, is core to how the charity operates. The charity provides all staff with ongoing opportunities to continually learn and improve their competencies and skills, actively identifying and providing opportunities for staff development. Training for staff, trustees and volunteers on internal procedures, risk management, health and safety and equality was ongoing throughout the year. All staff members participated in at least one trainingldevelopment activity during the year with an average of 4.6 courses or training events attended per staff member. Training and development spanned the whole remit and activities of the charity from statutory health and safety training to professional competencies and skills. During the year a radiographer commenced training and studying towards a certificate of competency in mammography, another staff member commenced an NVQ Level 5 in Occupational Health and Safety and six staff members commenced a CIM course in digital marketing. Highlights of the year included the successful completion by a radiographer of a certificate of competency in mammography, the successful completion of a Bach Teacher Training programme by a complementary therapist and the awarding of a third level certificate in coaching and mentoring to the Head of Finance and Administration. Key Supporting Action 2: Recruit, retain and develop volunteers by ensuring quality training, support and recognition for all. Ensuring the charity recruits only the best people and volunteers and then trains and develops them to an even higher standard, is core to how it operates. The charity provides all volunteers with ongoing opportunities to continually learn and improve their competencies and skills. In 202212023 specific training for volunteers included on emergency first aid at work, keeping adults safe, the new EPOS system introduced in shops and relevant policies and procedures. A survey of shop volunteers was undertaken in March 2023. the findings concluding that shop volunteers where happy with their volunteering experience, training and the opportunities that where available to them. A number expressed their satisfaction of volunteering for a charity that provided them with the opportunity to learn new skills that would enable them to return to the workplace, or to improve their confidence andlor English language skills. Key Supporting Action 3. Work collaboratively with others in pursuit of our Mission and common goals. Page | 13 Action Cancer (a company limited by guarantee and not having a share capital) The charity continually seeks to demonstrate its Values in everything it does and to ensure its services are only delivered through appropriate behaviours. All activities, services and policies are developed through cross-departmental teams and before being implemented are assessed against the charity's Values and Behavioural framework. Living out its Values and the delivery of success through appropriate Behaviours is fundamental. The charity prioritises internal and external engagement, consistent communication, detailed planning, measurement, evaluation, reporting and the delivery of activities through team working. In 202212023 increased use was made of online and social media as well as paper-based news and information updates for staff, retail volunteers and members. Cross departmental teams were used to deliver a number of projects and activities including the development of the skin cancer detection service, a new website and the ongoing development of the charity's bespoke client management database. The charity is committed to collaborative and partnership working with others. Throughout the year it continued to work with a number of other charities including Derry Well Women, Mount Zion House, Lurgan and BRCA Link Nl. It also continued to work with the Belfast, Western and South Eastern Health and Social Care Trusts, providing complementary therapies at the Royal Victoria Hospital, Belfast, Altnagelvin Hospital, U Derry, the Ulster Hospital, Dundonald and Ards Hospital, Newtownards. Key Supporting Action 4: Work with and support individuals and organisations by adding value to their fundraising and Corporate Social Environmental Responsibility {CSER) activities. The charity takes its own Corporate, Social and Environmental Responsibility (CSER) seriously, having in place a CSER Strategic Plan based around responsibility for Our People, Our Community and Our Environment. It also has a number of very significant partnership agreements with corporate organisations assisting with their CSER activities. These include long term partnerships with Supervalu, Centra and Gordons Pharmacies. Key Theme: Strength and Sustainability Key Goal.. To effectively manage all of our resources and be fully accountable, financially strong, robust in governance, processes and procedures and be recognised for our excellence. Key Supporting Action 1: Retain robust governance policies, processes and procedures that are externally verified and recognised for their excellence. The systems and governance processes of the charity are reviewed on a one to three-year rotational basis. Both the Audit and Governance Committee and the Professional Services Committee have delegated responsibility to review and rigorously scrutinise the policies and protocols presented, to propose revisions and to approve their adoption. The charity requires all policies and protocols to be reviewed on a rotational basis varying between one and five years. During 202212023, 16 specific policies were reviewed and updated. New policies and protocols in support of the introduction of the skin cancer detection service were developed and implemented during the year. During the year the charity's extensive suite of IT systems was subject to external review and examination with the aim of achieving Cyber Security Plus certification. This was successfully achieved with accreditation being awarded in January 2023. Page | 14 Action Cancer (a company limited by guarantee and not having a share capital) Key Supporting Action 2: Continuously review and evaluate the use of all resources, assessing and developing plans for the introduction of new systems, ITC and digital platforms, new and replacement assets. The use of ITC is core to the effectiveness and efficiency of the charity. Routine systems, ITC hardware and software, including cybersecurity software, continued to be upgraded during the year. Specific major IT projects undertaken included the installation of an Electronic Point of Sale (EPOS) system in each of the charity's 16 retail stores, the replacement of the charity's breast screening archive, the installation of the appropriate hardware and software to allow the skin cancer detection service to interface with Department of Health IT systems and, the further development of the charity's own client and service management system (C.l.D.) to allow skin cancer clients to book directly via the charity's website and the whole life management of their service engagement. Key Supporting Action 3: Seek to maintain a mixed and diverse income portfolio, raising sufficient income to cover all costs and maintaining distributable reserves at a level commensurate with policy. Income Generation: The high public awareness and profile of the charity, the excellent services provided, the general worthiness of the cause and a deliberate strategy of income diversification, has ensured over the years the charity has remained financially resilient. Income sources include retail activities, fundraising from corporate businesses, individual giving, treks, marathons, public run events, community groups, legacies, donations in lieu of gifts, charitable trusts and foundations, service users, investment income and Gift Aid. Fundraising: The income raised through fundraising activity for 202212023 was good. The income received from our long-standing corporate supporters Supervalu and Centra was particularly strong. Direct income support through raffles, regular giving and the Spring and Autumn News Update held up well. Income from our local fundraising groups and from activities such as marathons, overseas treks, abseils, zip lines and public run events started to bounce back following the impact in 202112022 of Covid. Legacy income has become increasingly an extremely important element of the charity's revenue mix. The partnership with Nl Solicitors and our annual participation in the Will to Give Campaign remain critical components of our legacy strategy. Unfortunately, legacy income for 202212023 at £314,988 was £585,782 (65 % ) below the £900,770 received in 202112022 and £220,201 (42 % ) below the prior five-year annual average of £535,189. Retail Income: Income, including Gift Aid generated by the charity's 16 retail stores and online activity is extremely important for the charity's financial sustainability, cashflow and brand awareness. No new stores were opened in 202212023 and there are no new store openings or closures planned for 202312024. In 202212023 total retail trading income amounted to an excellent £1,220,404 (202112022- £1,142,932) comprising of £1,064,534 from sales which was further supplemented by £107,274 of Gift Aid, £40,764 from the Dormant Bank Fund Account for the installation of an EPOS system and a further £7,832 for an employment grant support. With total retail costs of £988,390 (202112022 £937,577) the contribution of retail towards charitable expenditure was a healthy £232,014 (202112022 - £205,355). Service Income.. All services provided by the charity are free of charge to the end user, however many users freely make donations, for which the charity is very grateful. Total income from the provision of services in 202212023 amounted to an excellent £637,488 (202112022 - £637,259) of which £123,351 was contributed by service users (202112022 - £66,549). Pagel 15 Action Cancer (a company limited by guarantee and not having a share capital) Whilst the charity receives no core fund from the public purse nor does it engage in the provision of long- term commissioned services, in 202212023, £514,137 (202112022 - £270,882) was received from the Department of Health Covid 19 Cancer Charities Fund, the Big Lottery and Barclays Bank in support of therapeutic services and from the Covid 19 Cancer Charities Fund for the introduction of the skin cancer detection service. Key Supporting Action 4.. Through the use of media, PR campaigns and direct engagement, increase the awareness and reputation of our services, programmes and brand. Independent awareness surveys continue to show Action Cancer as having the highest "unprompted" recognition of any local N. Ireland charity. The use of media relations across print, online and broadcast platforms supported by a strategic digital PR plan was a key element of the charity's awareness, engagement and influencing strategy and when appropriate was very effectively used to focus key cancer messages, to share compelling and heart-warming testimonials, to highlight the charity's services. For 202212023, traditional media channels delivered 624 press articles and 93 Radiortv broadcasts, reaching an estimated audience of 22.3m at an estimated equivalent cost of £1.42m, a 21 % uplift in reach compared to 202112022. The charity continued to grow its social media presence with a total of 35,529 contacts as at 31st March 2023 (31st March 2022 - 34,146). At 31st March 2023 it had 27,048 (31st March 2022 - 26,174) "likes" on its main Facebook page, 4,687 on Twitter (31, March 2022 - 4,641), 2,921 followers on Instagram (31st March 2022-2,610>, and 873 (31st March 2022- 721) on Linkedln. Key campaigns undertaken during the year related to breast cancer, the causes of skin cancer and the impact of obesity, smoking and inactivity as potential contributory factors to cancer. The charity makes extensive use of billboards, BT kiosks and bus shelters in its advertising mix. This medium is provided free of charge by Clear Channel Nl, the commercial cost of the space utilised in 202212023 was estimated at £96,383 (202112022 - £91,793). Pagel 16 Action Cancer (a company limited by guarantee and not having a share capital) Trustees, Report for the year ended 31st March 2023 Introduction The directors (who are also trustees of the charity} present their report, together with the financial statements of the charity for the year ended 31st March 2023. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's MemorandLtm and Articles of Association, Companies Act 2006 and 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 the Republic of Ireland (Charities SORP (FRS 102)) Structure, Governance and Management Reference and Administrative details Action Cancer is a Company Limited by Guarantee (Nl 018091). The company is exempt under legislation from using 'limited' as part of its name. The registered principal address and a list of directors who served the company during the year are listed on page 2. Action Cancer is registered with the Charity Commission for Northern Ireland (NIC 104170) and recognised as a charity by Revenue and Customs (No. XN48533). Governance The role of the trustees individually and collectively, meeting as "the Council of Management" is to ensure the charity is effectively governed, that it complies with all relevant legislation, its Memorandum and Articles of Association, the requirements of good practice and in accordance with its Charitable Purposes. The charity's principal governing document is its Memorandum and Articles of Association. The current Articles were last reviewed in 202112022 and approved at the charity's 2021 AGM. The charity has a 'Guide for Council Members, and 'lnternal Control Procedures, documentation that along with the Articles of Association assists the trustees in the oversight of the charity. The Council of Management is required to meet at least four times per year. It delegates aspects of finance, governance and services to sub-committees comprising of four trustees and senior management. Operational matters are delegated to the charity's management team. The Council met on five separate occasions during the year to monitor performance against plan and to consider the overall governance regime of the charity. The Audit and Governance Committee also met on five occasions whilst the Professional Services Committee met on three occasions. An Annual General Meeting was held in Belfast in September 2022, reporting on the year ended 31st March 2022 and to which the membership was invited. CouncillBoard Composition The charity's Articles of Association allows for up to ten trusteesldirectors to be appointed, three of whom must be fundraisinglcommunity group members, three from a medicallcaring background and three from a business background. Trusteesldirectors are elected at the AGM on the basis of nominations from the membership and through the Council of Management. The directors operate in accordance with the rules set down in the Articles of Association and the Standing Orders. Action Cancer (a company limited by guarantee and not having a share capital) When new trusteesldirectors are appointed, they are provided with an in-depth introduction to the work of the charity. A robust induction process briefs them on all the key aspects of the charity and the regulatory framework within which the charity operates. They are also briefed on their individual and collective legal responsibilities as directors and charity trustees. During 202212023 Mr Eddie Currie and Mrs Ella Tomlinson retired from Council and were replaced by Ms Amy Weir and Dr Kris Holte. The trusteesldirectors of the charity receive no private benefit for their involvement in the charity. In 202212023 no trusteeldirector or connected persons received, remuneration, expenses or payment. {202112022 £nil} There were no conflicts of interests declared by trustees during the year (202112022 - none). Charity Commission for Northern Ireland There were no incidents reported to the Charity Commission for Northern Ireland under their Serious Incident Reporting protocol (202112022 - none}. External Audit FPM Accountants and successor firms, have been the charity's external Auditor since March 2011. They were reappointed in January 2023 for a further period not exceeding three years. Management and Staff The Chief Executive is responsible for managing the charity's day to day operations and resources on behalf of the trustees. The senior management team of the charity comprises the Chief Executive along with the Head of Finance and Administration, the Head of Fundraising and Communications and the Head of Professional Services. During the year, the charity employed an average of 84 (202112022 - 77} full and part time staff. The full-time equivalent number of staff is 71 (202112022 62). The charity is committed to an ongoing programme of investment in IT systems, staff development and training. Volunteer Contribution The charity could not operate as successfully without the dedication and commitment of volunteers who freely and regularly give up of their time to support the charity. The trustees are very grateful and appreciative of everyone and all that they do. Recognising that COVID 19 has had a devastating impact on the number of volunteers, particularly on our fundraising and retail volunteers, volunteer re-engagement and the recruitment of new volunteers was set as a priority for 202212023. As at 31 st March 2023 there are circa 200 people who freely and regularly give up of their time to support the charity. The tasks undertaken are numerous but include for example local fundraising, stewarding at events, staffing of shops, peer mentoring, manning reception desks, gardening at ACH and charity trusteeship etc. It is difficult to quantify and value the cost of the services provided free by volunteers, however the Trustees estimate that the annual cost of the time and contribution made is in the region of £500k. Page | 18 Action Cancer (a company limited by guarantee and not having a share capital) In Kind Donations The Trustees would like to acknowledge the ongoing support and commitment of Clear Channel Nl through their donation of Bill Board and Ad Shell advertising space at an estimated commercial value of £96,383 (202112022 - £91,793}. The trustees would also like to acknowledge the in-kind goods and services, donated to the charity, by various businesses and individuals including Manfreight, Dennison Ltd, SDC Trailers and Montgomery Transport, in their direct support of the charity's mobile screening unit the Big Bus. Objectives and Activities The key charitable purpose of the charity is to save lives and to support people and families directly or indirectly affected by cancer. The charity exists for the public benefit of citizens living primarily in Northern Ireland. The strategic aims of the charity and the activities directed towards their achievement are detailed in this report. The achievements and measurable outputs of the charity's activities demonstrate very substantial and tangible benefits to the public in areas of breast cancer detection, cancer awareness and prevention and physical and psychological support. All services are provided free to the public at their point of delivery. Action Cancer Public Benefit Statements The charity's charitable purposes, as defined by the 2008 Northern Ireland Charities Act, are for "the advancement of health or the saving of lives" and "the advancement of education" Purpose 1: "To protect health and wellbeing through the provision of services, equipment and facilities for the treatment and screening against cancer and allied diseases, particularly, but not exclusively in Northern Ireland" The benefit from the purpose is the earlier detection of breast cancer in women aged between 40 to 49 and 70+ registered with a GP in N. Ireland and who are not eligible for breast screening under the Nl. Breast Screening Programme. Scientific research proves that the earlier breast cancer is detected, the higher the 5-year survivorship rate. The cancer screening service is delivered at Action Cancer House (ACH) in Belfast and on board the Big Bus which aims to travel annually to circa 175 rural and "hard to reach. communities across Northern Ireland. In a normal year, the charity aims to screen circa 7,500 women for breast cancer and in doing so detect circa 6 Can￿rS for every 1,000 women screened. The benefits of the service are captured through an ongoing process whereby the results of women referred by the charity to the NHS Breast Screening Assessment Clinics are recorded, documented, analysed and reported. The harm associated with breast screening programmes has been thoroughly researched and documented. Whilst a number of issues around some physical discomfort and additional anxiety for women referred for further assessment have been identified; all studies conclude that the benefits of breast screening far outweigh any relatively minor harm caused by the screening process. The risks identified are recorded in the Action Cancer Risk Register and steps have been put in place to mitigate any identified risks. This includes providing all clients with information on the pros and cons of screening, using only the most up to date digital screening equipment and regular third-party audit and assessment of the service. This primary purpose was further and substantially enhanced during 202212023 with the introduction of a skin cancer detection service in partnership with the Department of Health. When fully functioning, it is expected the charity will provide circa 3,500 sessions annually to around 2,000 clients with circa 100/0 of clients being referred to secondary care for suspected skin cancer of which circa 10 % will potentially have either a squamous cell or melanoma carcinoma. This is a potentially lifesaving intervention. There is no recognised harm or unmanageable risks to the general public identified from providing the service. Pagel 19 Action Cancer (a company limited by guarantee and not having a share capital) Purpose 2: "To provide help, support and assistance through the development and provision of counselling, coaching, complementary therapies and similar interventions to people directly or indirectly affected by cancer, including children and young people., The service is accessible from ACH Belfast and at a number of other locations across Northern Ireland. Evaluations of the interventions provided clearly demonstrate that clients have an improved capacity to deal with the impact of cancer and related treatment. Through direct one-to-one intervention andlor the learning of strategies and coping mechanisms, therapeutic support interventions improve quality of life, aid improved sleep patterns, reduce stress and anxiety and, depending on the intervention, can reduce pain, sickness and nausea. The charity captures the benefits through an ongoing process of client feedback using online surveys. This data is recorded, documented, analysed and reported upon. The effectiveness of individual programmes is assessed and evaluated and the results are used to revise existing programmes or to develop new ones. Purpose 3: "To develop an awareness of cancer, its allied diseases and related illnesses through the provision of education, diagnostic services, equipment and facilities, the promotion and support of research and the dissemination of information." The programmes and services are available to the general public of Northern Ireland, including children, young people, men and women. Only individuals above 16 years old, are eligible for a diagnostic health check. The programmes and services are delivered in schools, various community-based locations, workplaces, ACH Belfast and on board the Big Bus. The benefits are a reduced risk of contracting cancer and an improvement in the general health and wellbeing of the children and adults who engage in the various programmes and services. The evaluation of programmes and services indicates a marked improvement in the understanding of children around the causes of cancer and the steps that can be taken to reduce cancer incidences. Purpose 4: "To effect positive change to the lives of the population of Northern Ireland through promoting, campaigning, lobbying and the general influencing of opinion formers, stakeholders and the general public on issues relating and pertaining to health and specifically cancer, its allied diseases and related illnesses" The benefits are an increased awareness amongst the public of Northern Ireland and influential stakeholders and opinion formers on the issues relating and pertaining to health and specifically cancer. Strategic Plan "For Now and the Future 2022 - 2027" (The Plan) The Plan was approved by the trustees in January 2022. Building upon the 2019-2022 Strategic Plan, the Plan adopted the same "horizontal approach" Built around three Key Pillars of Saving and Supporting, People and Partnership and Strength and Sustainability, each Pillar is supported by four Key Actions to be delivered during the life time of the Plan. The Vision, Mission, Values, Behaviours and Impact Measurements, whilst revised nevertheless remained largely unaltered from the previous Plan. The Plan can be downloaded from the charity's website at www.actioncancer.org. Principal Risks and Uncertainties and Risk Management The ultimate responsibility for the management and control of the charity resides with the trustees and as such, their involvement in the key aspects of the risk management process is essential, particularly in setting the parameters of the process and in the review and consideration of the results. The trustees have delegated elements of the risk management process to the Chief Executive and management team, whilst Page | 20 Action Cancer (a company limited by guarantee and not having a share capital) ensuring that they, as trustees, review and consider the key aspects of the process and results. The task of monitoring the charity's corporate governance systems and procedures is delegated to the Audit and Governance Committee. Prior to the commencement of each financial year the Audit and Governance Committee is required to approve the annual Risk Management programme detailing.. The process for identifying and quantifying risks and potential liabilities The development and maintenance of a Corporate Risk Register and reporting process Details of corporate processes to ensure all significant risks and potential liabilities are addressed including effective systems of internal control and how risks are managed and their potential impacts mitigated Contingency plans to offset the impact of adverse events Audit arrangements including,. internal audit, clinical audit, Health & Safety review Training and development provided for directors, staff and volunteers on understanding and managing corporate, financial and operational risk For 202212023, the Risk Management Programme was approved in March 2023. During 202212023, the Audit and Governance Committee considered quarterly the charity's corporate Risk Register considering in detail the risks to which the charity is exposed and the actions in place to ameliorate, as far as possible, the occurrence and impact of the individual risks. At 31 $1 March 2023, a total of 75 risks had been identified of which 66 (88 % ) were deemed to be low risk, 9 (120/0) medium risk and no high risks. The highest risks as measured by their weighted score were.. Hyper Inflation impact on expenditure and income generation Cyber-attack on systems leading to failure or corruption Other charitable causes - natural and humanitarian disasters (Ukraine) The rapid movement in society towards a cashless society Lack of volunteers Failure to retain software developers for Client Information Database Security of Data and Information Group fatigue and loss of membership Impact of COVID 19 Key controls used by the charity to manage risk include.. Experienced and professional management team and trustees Comprehensive strategic planning, operational planning, budgeting and management accounting procedures Established organisational structure, lines of reporting, segregation and delegation of duties Formal written policies and protocols for all activities Establishment and regular reporting of Key Performance Indicators and targets Retention of high unrestricted reserves Staff and Volunteer training and development Insurance and the use of professional advisors Data Protection and Information The Trustees are very conscious of their responsibilities regarding the use and protection of data both in relation to client personal data and its use for fundraising and other activities. The Trustees are satisfied that appropriate actions have been taken and policies are in place to ensure that as far is possible, the charity is compliant with the requirements of GDPR 2018. Reserve Policy: Page | 21 Action Cancer (a company limited by guarantee and not having a share capital) The trustees annually review the reserves of the charity, concluding that to allow the charity to be managed efficiently and provide a buffer for uninterrupted services, a reserve equivalent to six months of running and salary costs should be held. For 202312024, this will reqLrire free distributable reserves of circa £2.2m based on projected levels of expenditure to be retained. Total Reserves at 31 sl March 2023 are stated at £5,593,947 (31st March 2022 - £5,822,563) of which £3,114,397 (202112022 - £3,230,007) are designated as unrestricted and usable at the discretion of the trustees. With this level of unrestricted reserves, the charity's reserve cover at 8.4 months is 2.4 months or 40 % above policy of retaining unrestricted reserves equivalent to 6 months of employment and running costs. The trustees, despite the current geo political and economic conditions, are satisfied the current level of free reserves and available liquidity remains adequate to meet the foreseeable requirements of the charity. Uncertainties and Going Concern It is recognised by the trustees the charity is operating in very uncertain and financially challenging times and these conditions will remain for the foreseeable future. However, the reputation of the charity is good, its services and programmes effective and proven to make a difference, the loyalty of its supporters and clients high and, its income streams diverse. The charity has in place a very experienced and qualified management team and very strong people and governance protocols. The trustees are satisfied that the current reserves and liquidity of the charity are adequate to ensure the ongoing and uninterrupted performance of the charity throughout 202312024. The trustees consider there are no material uncertainties that cast significant doubt on the charity's ability to continue as a going concern and the financial accounts have been prepared on that basis. Statement of Directors, Responsibilities The directors are responsible for preparing the Directors, Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors are required to.. select suitable accounting policies and then apply them consistently observe the methods and principles in the Charities SORP make judgements and estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping proper accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Excludes depreciation or other capital movements Page | 22 Action Cancer (a company limited by guarantee and not having a share capital) 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. Disclosure of Information to the Auditors: So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information, being information needed by the auditor in connection with preparing its report, of which the auditor is unaware. Having made enquiries of fellow directors and the company's auditor, each director has taken all the steps that they are obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. On behalf of the Board Ann Bowen Secretary Date: 215tSeptember 2023 Page | 23 Action Cancer (a company limited by guarantee and not having a share capital) Independent Auditors, Report to the members of Action Cancer Opinion We have audited the accounts of Action Cancer (the 'Gharity') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the cash flow statement and the notes to the accounts, 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 Financial Reporting Standard 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the accounts: 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 resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. 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 accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate 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 group and 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. Other information The other information comprises the information included in the annual report, other than the accounts and our auditor's report thereon. The Trustees are responsible for the other information. Our opinion on the accounts 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 accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or othe￿ise 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 accounts or a material misstatement of the other information. If, based on the 241Page Action Cancer (a company limited by guarantee and not having a share capital) 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 our audit: the information given in the Trustees Report for the financial year for which the accounts are prepared is consistent with the accounts. and the Trustees Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the Trustees 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: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the accounts are not in agreement with the accounting records and returns., or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. Responsibilities of Trustees As explained more fully in the Statement of Trustees Responsibilities, the Trustees are responsible for the preparation of the accounts 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 accounts that are free from material misstatement, whether due to fraud or error. In preparing the accounts, 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 company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the accounts 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 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 accounts. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the company through enquiry of management, industry research and the application of cumulative audit knowledge. We identified the following principal laws and regulations relevant to the company - Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Page | 25 Action Cancer (a company limited by guarantee and not having a share capital) We developed an understanding of the key fraud risks to the entity (including how fraud might occur), the controls in place to help mitigate those risks, and the accounts, balances and disclosures within the financial statements which may be susceptible to management bias. Our understanding was obtained through review of the financial statements for significant accounting estimates, analysis of journal entries, walkthrough ofthe key controls cycles in place and enquiry of management. Our procedures to respond to those risks identified included, but were not limited to.. Enquiry of management, those charged with governance and the entity's solicitors around actual and potential litigation and claims. Enquiry of management to identify any instances of non-compliance with laws and regulations. Reviewing minutes of meetings of those charged with govefnance. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business. A further description of our responsibilities for the audit of the accounts is localed on the Financial Reporting Council's website at htt :Ilww.fr¢.or .uklauditorsres onsi This description forms part of our auditorfs report. This report is made solely to the Gharitable company's members, as a body, in accordance with Chapter 3 of Part 16 of Ihe Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose, To the fullest extent permitted by law, we do not accept or assume responsibllity to anyone other than the charitable company and its members as a body, for our audit work, for this report. or for the opinions we have formed. "qrGJ- JL GRANT (Senior Statutory Auditor) For and on behalf of FPM Accountants Ltd Chartered Accountants & Statutory Auditor The Quays Dromalane Mill Newry Co Down BT35 8QS Dated: 21" September 2023 Page126 Action Cancer (a company limited by guarantee and not having a share capital) Statement of Financial Activities (Incorporating an income and expenditure account) For the Year Ending 31st March 2023 Notes Income from. Donations and Legacies Charitable Activities 2,129,138 2,129,138 2,476,423 123,351 514,137 637,488 637,259 1,151,637 48,587 1,200,224 1,055,099 Other Trading Activities Bank interest and Investment income Total 3 450 753 562 724 4 013 477 4 173 010 Expenditure on: Raising Funds Charitable Activities 1,369,017 19,908 1,388,925 1,247,481 2 257 354 514 137 2 771491 2 325 587 Total 3 626 371 534 045 4 160 416 3 573 068 Operating (Deficit) Surplus Realised (Loss) Gain on Investments Realised (Loss) Gain on sale of Fixed Assets 175 618 28 679 146 939 (9,394) 599 942 11 <9,394) (5,080) 30,691 Net {Expenditure) Income 185 012 28 679 156 333 625 553 Other recognised Gains (Losses) Unrealised (loss) Gain on Investments Transfer between reserves 11.1 Net movement in Funds 257 295 28679 228616 619 145 Reconciliation of Funds Total Funds brought forward Total Funds carried forNard 8alb 5 822 563 5822 563 5 203418 5 565 268 28 679 5 593 947 5 822 563 There was no endowment income or expenditure during the year (202112022 - Nil). 271Page Action Cancer (a company limited by guarantee and not having a share capital) Balance Sheet As at 31st March 2023 Fixed Assets Notes 2023 2022 Tangible assets Investments 10 2,500,920 1920 687 2,599,110 1985 509 11.1 Total Fixed Assets 4 421 607 4584619 Current Assets Debtors Cash on deposit Cash at bank and in hand 12 13 13 182,996 1,012,749 369 773 193,478 1,501.495 206 678 Total Current Assets 1565518 1901651 Liabilities Creditors falling due within one year 14 393 178 663 707 Net Current Assets (Liabilities) 1172340 1 237 944 Total Net Assets 5 593 947 5 822 563 Funds Employed Restricted Revenue Funds - (ACH) - Therapeutic and Screening Centre X-ray Equipment Big Bus Restricted and Designated Funds: 28,679 1,998,750 44,121 408 000 2 479 550 2,043,109 90,447 459 000 2 592 556 8a Unrestricted Funds - other charitable funds 8b 3 114397 3 230 007 Total Funds Employed 5 593 947 5 822 563 The financial statements were approved and authorised for issue by the Board and were signed on its behalf by.. Ll Msma n Rybnikar Director and Treasurer Date: 21st September 2023 Ms Ann Bowen Director and Secretary Date: 21st September 2023 Company Number.. N1018091 Charity Number.. 104170 Page | 28 Action Cancer (a company limited by guarantee and not having a share capital) Cash Flow Statement As at 31st March 2023 Notes 2023 2022 Cash (absorbed) generated in operating activities 22 277 184 1093 983 Interest and dividends received from investments 46,627 4,229 Proceeds from the sale of property, plant and equipment Purchase of property, plant and equipment Proceeds from the sale of equity investments 159,556 (78,240) (38,823) 272,290 44,400 Purchase of investments 882 770 1328 944 Cashflows from investing activities (642,093) (1,159,582) Net cash (outflow) inflow 919 277 Cash Holdings Cash on deposit at beginning of period Cash at bank and in hand at beginning of period Cash included within investments at beginning of period 13 13 11 1,501,495 206,678 671327 1,500,906 331,241 612952 Total Cash at the beginning of the period 2,379,500 2,445,099 Cash on deposit at end of period Cash at bank and in hand at end of period Cash included within investments at end of period 13 13 1,012,749 369,773 1,501,495 206,678 671327 Total Cash at the end of the period 1,460,223 2,379,500 (Decrease) Increase in cash in year 919 277 Page | 29 Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 Accounting Policies 1. Basis of preparation The principal accoLtnting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. a) Basis of preparation The financial statements have been prepared in accordance with 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) and the Companies Act 2006. Action Cancer meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). b) Preparation of the accounts on a going concern basis Action Cancer has prepared the accounts on a going concern basis. Despite the prevailing uncertainties , the economic and geo-political situation, given the strength of the charity's unrestricted reserves, liquidity position and the information available, the trustees consider the going concern basis is the most appropriate basis. c) Income Income is recognised when the charity has entitlement to the funds, conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. For legacies, income is recognised when the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Income received in respect of future expenditure is credited to a deferred income account and released to income in the period to which it relates. d) Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. During the year, Clear Channel donated BillboardlBT KiosklAdshel sites to the commercial value of £96,383 (202112022 - £91,793). This benefit in kind is recognised as income and a corresponding amount is also recognised in expenditure in the period of receipt. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Charity's volunteers is not recognised and refer to the trustees, annual report for more information about their contribution. 30IPage Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 During the year, Action Cancer received donated or heavily discounted goods and service5. It is difficult to place a value on this contribution, and hence, has not been recognised in financial terms in the accounts. e) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the Bank. f) Fund Accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work. g) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings= Costs of raising funds comprise the cost of fundraising, trading activities and support costs. Expenditure on charitable activities includes the costs of providing breast screening, health promotion and awareness, educational activities, therapeutic and other support services to further the purposes of the charity and their associated support costs. Other expenditure represents those items not falling into any other heading. Under an agreement with HMRC a partial percentage of VAT is reclaimed on some items. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. h) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office, finance, human resources, payroll and governance costs which support the charity's activities. These costs have been allocated between the cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 7. i) Operating leases The Charity has leases relating to rental agreements for shop premises - see note 15. j) Tangible fixed assets Individual fixed assets costing £1,000 or more are Gapitalised at cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows. Freehold buildings (excluding land value) Fixtures and fittings Computer equipment Mobile unit and medical equipment X-Ray equipment Motor vehicles Property Investment Page | 31 20/0 per annum 20 % per annum 33 % per annum 10 % per annum 20 % per annum 25 % per annum 00/0 per annum Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable. The carrying value of Freehold Land and Buildings is stated at their fair value, which is reviewed annually. k) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. l) Cash at bank and in hand Cash at bank and cash in hand includes cash and short-term liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. m) Stock Stock is included at the lower of cost or net realisable value. Action Cancer receives donated goods for resale. Estimating the fair value of these goods is impractical because of the volume of low- value items and the absence of detailed stock record systems. The value of these goods is recognised as income when sold. n) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. o) Financial instruments and Property investments The charity records its financial assets and financial liabilities initially at transaction value and are subsequently measured at market or actual values in the balance sheet. Any gains or losses on revaluation at the balance sheet date are recognised in the Statement of Financial Activities. p) Pensions Existing employees of the charity are entitled to join a defined contribution pension scheme, administrated through Standard Life. The assets of the scheme are held separately from those of the charity in an independently administrated fund. The Pension Scheme is funded by contributions from the employee and employer. All employees are automatically enrolled into a stakeholder pension scheme, unless they have exercised their right to opt out of scheme membership. The charity makes a matching contribution of 60/0 of salary to this pension scheme and acts as agent in collecting and paying over employee pension contributions. The contributions made by the charity for the 202212023 year and which have been treated as an expense were £125,288 {202112022 - £111,379). Page | 32 Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 Income from Donations and Legacies Donations. Legacies Give as You Earn Gift Aid Total 202212023 Restricted Unrestricted Total 1572 150 1 572150 314 998 314 998 208438 2 129 138 208438 2 129 138 202112022 CJR Scheme Restricted Unrestricted Total 63,802 25,000 1280 456 1369 258 63,802 25,000 168 383 2 387 621 168 383 2 476 423 900 770 900 770 Unrestricted donations include £96,383 (202112022 91793) in kind contribution from Clear Channel Ltd for Bill Board, adshel and BT Kiosk advertising space. Income from Charitable Activities 202212023 Breast Therapeutic Screening Supports Health Skin Improvement Cancer Total Restricted Unrestricted Total 335,118 31,980 367 098 88,920 41,329 130 249 90,099 514,137 123 351 90 099 637 488 50,042 202112022 Restricted Unrestricted 270,882 270,882 366 377 316 5493 316549 Total 283 457 637 259 Income from Other trading Activities 2023 2022 Restricted Income Retail grant income (restricted) Retail Dormant Bank Account Grant for E.P.O.S system Total restricted income 7,823 12,104 Retail income Retail localised restriction scheme Fundraising income Total unrestricted income 1,064,534 51,434 901,563 1 151637 1 055099 Notes to the Financial Statements Includes £250,000 from Belf8s1 and Weslein HSC Trusts lor the provision of 8 breast screening conliacl. Page | 33 Action Cancer (a company limited by guarantee and not having a share capital) As at 31st March 2023 Income from bank and investments 2023 2022 Investments (unrestricted) Investment Income Bank interest 34,352 3,273 956 Expenditure in Income Generation 2023 2022 Retail costs Retail depreciation Retail support costs (note 7b) Total retail costs 958,302 1,882 909,659 988 390 937 577 Events and challenges Corporate fundraising support Salaries Training and recruitment Travel other fundraising costs IT costs Postage and stationery Telephone Payroll and regular giving Communication costs Investment charges Support costs (note 7b} Total fundraising costs 171,517 40.900 79,848 4,650 3,773 4,645 5,875 8,064 466 18,233 15,604 9,659 109,914 7,708 99,007 2,299 2,404 2,729 10,202 6,867 539 20,297 14,989 5,031 400 535 309 904 Total cost of income eneration 1388 925 1247 481 7a. Expenditure on Charitable Activities Activity Activities Restricted Undertaken activities directly Support Costs Total 2023 Total 2022 Breast screening Health checks Therapeutic supports Health improvement Skin cancer detection Campaigning Governance costs Totals Notes to the Financial Statements 612,201 44,970 180,389 157,697 112,077 300,303 316,501 51,245 144,610 83,824 124,392 54,722 928,702 907,507 96,215 97,560 660,117 561,899 330,441 417,321 326,568 355,025 284,470 335,118 88,920 90,099 1407 637 514 137 849 717 2 771 491 2 325 587 Page | 34 Action Cancer (a company limited by guarantee and not having a share capital) As at 31st March 2023 7b. Support Costs The charity allocates its support costs on the basis of staff time spent on those activities. Charitable Activities: Salaries Recruitment Establishment Other & Training costs Total 2023 Total 2022 Breast Screening Health Checks 217,210 39,323 3,040 1,049 80,027 4,971 16,224 316,501 310,123 5,902 51,245 70,523 Therapeutic Supports 111,830 1,759 22,069 8,952 144,610 125,560 Health Improvement 65,746 1,142 11,034 5,902 83,824 102,732 Skin cancer detection 98,619 1,713 14,913 9,147 124,392 Campaigning Governance 46,084 617 4,971 3,049 54,721 71,694 Total Services 618 135 141018 80195 849717 737462 Retail 16,909 451 8,186 2,660 28,206 27,918 Fundraising Total income generation 598 58 836 Total 2023 657 458 160 055 86 293 915 224 Total 2022 587 457 128051 793 298 8a. Restricted Funds At 31sI March 2023, restricted funds of the charity were £28,679 (2022-nil). 8b. Charitable Funds Reserve Funds Designated Capital Funds Total Reserves Unrestricted Restricted ACH XRay Equip Mobile Unit As at 01.04.2022 3 230 007 2043 109 90 447 459 000 5 822 563 Income Expenditure (ex Depn) Depreciation (Loss) on disposal of Investments Transfer between funds As at 31.03.2023 3,450,753 (3,469,198) (8,295) (72,283) 562,724 4,013,477 (524,182) (3,993,380) (9,863) (44,359) {62,913) (51,000) (176,430) (72,283) 3 114397 28 679 1998 750 44 121 408 000 5 593 947 Page | 35 Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 8c. Analysis of net assets between funds Fund balances at 31, March are represented by.. Tangible Fixed Assets (Unrestricted) Investments 2023 £ 2022 £ 2,500,920 1,920,687 1,561,985 389 645 2,599,110 1,985,509 1,898,118 660 174) 5,822,563 Current Assets Liabilities Total Net Assets 5,593,947 9. Taxation: No provision for corporation taxation is required for year ended 31 March 2023 or 2022. 10. Tangible fixed assets Buildings Fixtures & Computer Fittings Equip Mobile Unit X-ray Motor Vehicle Total Cost At 11412022 2 217 969 510 000 552 473 64 571 3 38q 546 Additions Disposals Total Cost 11,945 36,799 16,587 12,909 78,240 2 217 969 510 000 569 060 77 480 3 459 786 Depreciation At 11412022 174,860 44,359 14,557 6,412 15,422 9,863 51,000 462,026 51,000 62,913 64,571 1,883 782,436 176,430 Charge for year Disposals Total Depn 219219 102 000 524 939 958 866 At 311312023 1998 750 408 000 44 121 11026 2500 920 At 311312022 2043 109 459 000 90 447 2599 110 The net book value at 31st March 2023 represents fixed assets used for.. Buildings Fixtures & Fittings Comp Equip Mobile Unit X-ray Motor Equip Vehicles Total Breast Screening Skin Cancer Health Checks Therapeutic Supports Fundraising Governance 599,625 99,937 199,875 499,687 299,813 299813 3,626 1,209 1,813 3,022 1,813 604 10,774 1,347 2,694 6,734 4,040 244,800 81,600 81,600 44,121 2,205 905,151 2,205 186,298 2,205 288,187 509,443 2,205 307,871 2 206 303 970 At 3110312023 1 998 750 408 000 11 026 2500920 At 3110312022 2 043 109 459 000 2599 110 Page | 36 Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 10.1 Freehold Land and Buildings Policy is to state the value of tangible fixed assets at cost less accumulated depreciation but not to depreciate freehold land. Where the carrying value of land and buildings is materially greater or less than market value, the carrying value is adjusted to reflect market value. The carrying value of the charity's headquarters at 20 Windsor Avenue, Belfast at 31 $1 March 2023 is £1.999m being its historical cost of £2.218m less accumulated depreciation of £0.21 gm. The trustees are satisfied the carrying value reflects current market value. 10.2 Capital Expenditure Fixed asset expenditure during the year included air filters, an EPOS system for retail stores and a staff car (202112022 - £38,823 was expended on x ray archive and external signage). 11. Fixed Asset Investments 2023 2022 Market value of investments at 1 April Additions in year Disposals in year Net realised (loss) gain on investments Net unrealised investment (loss) gain Market Value of investments at 31 March 1,314,182 882,770 (272,290) (9,394) 41,126 1,328,944 (44,400) (5,080) 1842 986 1314182 Categorisation of investment holding United Kingdom Listed Securities and Fixed Interest Non - United Kingdom listed securities 427,653 1415333 1,842,986 324,020 990 162 1,314,182 671327 1985 509 1 991917 Cash held on deposit for investment Market Value of Investments and cash at 31 March Historical Cost of Investments 1920 687 1999 379 11.1 Listed Securities and Cash on Deposit The investments of the company are managed and held on the charity's behalf by Investec Wealth and Investment Limited. The value of £1,920,687 reflects the market value at 31 st March 2022 (31sI March 2022.. £1,985,509). Page | 37 Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 12. Debtors 2023 2022 Trade debtors VAT receivable other debtors and prepayments 55,027 14,790 113 179 82,331 12,755 Total debtors 182 996 193478 13. Bank and Cash Balances Included in cash on deposit and in hand are monies held by local Action Cancer Fundraising Groups which at 31st March 2023 amounted to £7,703 (31sI March 2022 - £32,833). These monies are held for the direct benefit of, and are under the control of, Action Cancer and whilst not yet transferred to Head Office bank balances are included within these financial statements. 14. Creditors: amounts falling due, within one-year 2023 2022 Trade Creditors Taxes and social security Accruals Deferred Income Other Creditors 144,982 48,830 16,964 178,869 118,390 50,594 73,690 417,500 Total Creditors 393 178 663 707 14.1 Movement of deferred income 2023 2022 At start of year Arising during the year Applied during the year At end of year 417,500 178,869 417500 170,398 398,359 151257 178 869 417500 15. Commitments 15.1 Lease commitments There are no creditors following due more than one year. Page | 38 Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 At 31 March 2023 the charity had annual commitments under various leases for shop premises A number of the leases are being held over pending negotiations with landlords. Current live leases have future expiry dates between October 2024 and June 2027. The cumulative lease commitments at 31 st March 2023 are £290,317 (31 sl March 2022 - £194,850) analysed as follows. Operating leases which expire.. 2023 2022 Within one year In two to five years 23,625 126,000 266 692 Total Commitment 290 317 194 850 15.2 Capital Commitments There are no other capital commitments, outside those which have been accrued and reflected in the Financial Statements (31st March 2022 - Nil). 15.3 Contingent Liabilities On 5th March 2020, the charity accepted a grant offer of £360,000 towards the capital cost of its new mobile Glinic from the cancer charity, Walk the Walk Worldwide (Wffw). is a charity and company limited by guarantee registered in Scotland that supports all aspects of care for those with cancer and provides grants, subject to certain terms and conditions. In relation to the grant offer received. Action Cancer is required, unless otherwise agreed by ￿W, to repay the grant should Action Cancer sell, lease, sublet, transfer, mortgage, pledge or dispose of any interest in the mobile unit to which the grant was applied, from 5th March 2020 until the tenth anniversary of completion of the work undertaken in respect of the mobile unit to which the Grant is applied, save that the amount of the repayment shall reduce by 10,/0 in each of the years from the fifth anniversary to the tenth anniversary of completion of the work in respect of the mobile unit. At 31st March 2023 the liability to repay the grant to Intrw due to the realisation of the above events amounts to £360,000. (Contingent Liability at 31st March 2022 £360,000). 16. Audit, independent and other financial services fees Action Cancer paid FPM Accountants £7,000 for the charity's statutory audit. 17. Trustee and Staff remuneration, related party and other transactions 2023 2022 Wages and salaries Social Security Costs Employers Pension Contribution WPA- NHS Top Up Scheme Total Cost 2,037,526 185,589 125,288 1,851,986 154,268 111,379 2 360 433 2 128403 Page | 39 Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Statements As at 31st March 2023 The average number of employees during the year was as follows: 2023 2022 Services Fundraising and Cornmunications Retail Administration Average number employed 42 12 19 38 10 19 10 77 84 Number of full Time Equivalent (FTE) employees 71 62 Staff salaries are based on the National Joint Council (NJC) scales. Professional clinical staff salaries are on the NHS Agenda for Change scales. One employee received emoluments, excluding employer pension contribution, within the range £80,000 to £89,999 (202112022 - None). No employees received emoluments, excluding employer pension contribution, within the range £70,000 to £79,999 (202112022 - One). Two employees received emoluments, excluding employer pension contribution, within the range £60,000 to £69,999 (202112022 - Two) Pension costs are allocated to activities in proportion to the related staffing costs incurred. No trustee received remuneration or any other benefits from their trusteeship with the charity in the year (202112022 - £nil). No trustee received travel expenses during the year ended 31sI March 2023 (202112022- £nil) No trustee received payment for professional or other services supplied to the charity (202112022 - £nil). There were no related party transactions during the year {202112022 - £nil). The key management personnel of the charity comprise the trustees, the chief executive, head of finance and administration, head of fundraising and communications and head of professional services. The employee benefits of the key management personnel (including National Insurance Contributions) of the charity were £304,084 (202112022 - £271,646). 18. Ex-gratia payments There were no material ex-gratia payments made during the year (202112022 - £nil). 19. Defined Contributions Pension Scheme The charity has a defined contribution pension scheme where the assets of the scheme are held separately from those of the charity in an independently administered fund. There were no unpaid contributions outstanding at the year end, apart from normal trade creditors (paid April 2023). 20. Guarantors The company is a company limited by guarantee and not having a share capital. The liability of guarantors is limited to £10 per member in the event of the company being wound up. Page | 40 Action Cancer (a company limited by guarantee and not having a share capital) Notes to the Financial Ststements As at 31st March 2023 21. Non-adjusting events after the financial period There are no non-adjusting events between the end of the financial period and signing of the accounts. 22. Reconciliation of net outgoing resources to net cash outflow from operating activities 2023 2022 Net movement in funds for the reporting period (SOFA) Net depreciation on tangible fixed assets (Profit) on disposal of fixed assets Bank interest and investment income Unrealised losses (gains> on investments Realised losses (gains) on investments Movement in debtor's decrease (increase) Movement in creditors increase {decrease) Net cash provided by (used in) operating activities 228 616 176,430 619 145 174,853 (30,691) (46,627) (4,229) 72,283 6,408 9,394 5,080 10,482 92,122 <270 530 231295 277 184) 1093 983 Page | 41