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
31st March 2025

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Annual Report and Accounts for the Year Ended 31st March 2025
Page
Office Bearers and Administrative Details of the Charity
Trustees, Annual Report (Incorporating the Strategic Report)
4-17
Independent Auditors, Report
18-20
Statement of Financial Activities (SOFA)
21
Balance Sheet
22
Cashflow Statement
23
Notes to the Financial Statements
24-35

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Office Bearers and Administrative Details of the Charity
Directors l Trustees
Mr Lawrence Fisher (Chairman - Resigned October 2024)
Dr Gwyneth Hinds (Resigned October 2024)
Mr Leslie Drew (Chairman - Appointed October 2024)
Ms Marion Rybnikar (Treasurer)
Ms Kelly McBride (Secretary)
Ms Valerie Heron
Dr Stuart Mclntosh
Ms Amy Weir
Dr Kris Holte
Mr Lowry Grant (Appointed April 2024}
Dr Claire McEvoy (Appointed October 2024)
Patrons
Honorary Life Members
Ms Gloria Hunniford OBE
Professor Nicola Edelstyn
Ms Zoe Salmond
Ms Lisa McGee
Ms Myrtle Allen BEM
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
Solicitors
20 Windsor Avenue
Belfast, Northern Ireland, BT9 6EE
Telephone.. 028 9080 3344
E-mail.. info
actioncancer.or
Worthington Solicitors
24 - 38 Gordon Street
Belfast
BT12LG
Principal Bankers
Investment Advisors
Danske Bank Limited
Donegall Square West
Belfast
BT16JS
Rathbones
15th Floor
City Quays 3
Belfast
BT13FE
Statutory Auditors
AAB Group Accountants Limited
The Quays
Dromalane Mill
Newry
Co Down
BT35 8QS
31Page

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Trustees, Report for the year ended 31st March 2025
Introduction
Action Cancer is a Company limited by Guarantee (i.e. without share capital) (Company No. N1018091 }.
It is recognised as a charity by the Charity Commission for Northern Ireland (Registration No
NIC104170) and the Inland Revenue (Registration No XN 48533). The company is exempt under
legislation from using 'limited' as part of its name. The registered principal address and the list of
directors who served the company during the year are listed on page 3.
The Trustees (who are also Directors) of Action Cancer, have pleasure in presenting their Trustee
Report and the Financial Statements for the year ended 31st March 2025. This Trustee Report
incorporates the Directors and Strategic Report as required by company law for a medium size
company.
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 Memorandum and Articles of Association, the
Companies Act 2006, the Charities Act (Northern Ireland) 2008, the Charities (Accounts and Reports)
Regulations (Northern Ireland) 2015 and the 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)).
Reference and administrative details
See page 3.
Exemptions from disclosures
No exemptions from disclosures permitted under charity law in N. Ireland have been applied.
Background
Action Cancer is N. Ireland's leading local cancer charity, delivering unique and impactful services and
programmes for the early detection of breast and skin cancer, health checks, supports for people
impacted by cancer and the provision of education, information and advice on the disease.
All of the charity's services are provided free of charge to the end user and are accessible to book either
online via the charity's website www.actionacancer.or
or by telephone.
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.
The charity's breast screening, skin cancer detection and health checks are available from ACH and
from onboard its mobile clinic the "Big Bus" A limited number of health checks are also available in
workplace settings.
A range of psychological, physiological and therapeutic services are provided from ACH, from 17
community and hospital locations across N. Ireland, on-line and virtually.
The charity's cancer awareness, information and promotion activities alongside its health improvement
programmes to schools, workplaces and community are delivered virtually via the charity's website and
supplemented through the active and targeted use of social media, press and outdoor advertising.
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Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
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 N. Ireland through cancer
awareness, prevention, detection and support"
Critical to the success of the Plan and how the charity operates are its Guiding Principles, Values and
Behaviours. These are..
Guiding Principles:
1. Our services and programmes are provided free of charge to the end user.
2. We deliver innovative services and programmes proven to make a difference.
3. Location, impairment, poverty or other disadvantages should not be barriers to access.
Values:
1. Putting People First: People are at the centre of everything we do.
2. Making a Difference: Having a positive impact on everything we do.
3. Being Accountable: Operating with full transparency, honesty and fairness in everything we do.
Behaviours: We will...treat everyone with respect, care, dignity and consideration by...
1. Listening, hearing and responding to what people say.
2. Working together, supporting, adding value, learning from, and sharing with others.
3. Embracing and developing new ideas, ways of working and technologies.
4. Nurturing, supporting, developing and equipping our people to reach their full potential.
5. Learning from the past, building upon and celebrating our success.
6. Welcoming scrutiny and examination, taking ownership and responsibility for our actions.
Charitable Purposes
The key charitable purpose of Action Cancer 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 N.
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 and skin cancer detection,
psychological I mental hea5th support and cancer awareness and prevention. All services are provided at
their point of delivery free of charge. The charity's charitable purposes, as defined by the 2008 Northern
Ireland Charities Act, are 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 wholly, in N.
Ireland.
The benefit from this purpose is the earlier detection of breast and skin cancers. All research proves that
the earlier a cancer is detected, the higher the 5-year survivorship rate and the less aggressive and
expensive the treatment path.
Action Cancer is the only charity in the UK to provide a free breast screening service for women aged
between 40 to 49 and 70 plus, aiming to screen approximately 7,500 women annually. To qualify women
must have a N. Ireland Health and Social Care number, be registered with a GP in N. Ireland and not be
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Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
eligible for breast screening under the Nl Breast Screening Programme. The breast cancer screening
service is available from ACH in Belfast and on board the charity's 'Big Bus" which aims to travel
annually to circa 175 rural and 'hard to reach" communities across the country. It is anticipated that for
every 1,000 women screened, approximately 6 early stage breast cancers will be detected.
Action Cancer is also the only charity in N. Ireland to provide a free skin cancer detection service which
is available at ACH and onboard the Big Bus, aiming to carry out around 1,500 initial virtual assessments
followed up by circa 1,000 face to face assessments. It is anticipated that circa 20 % of the people
assessed faced to face will be directly referred into an HSC Trust for further assessment and of this
cohort, circa 10 % will have a melanoma or non-melanoma skin cancer.
Health checks, for anyone above the age of 16 years old, are available at ACH and onboard the Big Bus
and at workplace and community-based locations.
The benefits of these services are captured through an ongoing process whereby all services are
regularly audited, evaluated and assessed for impact and in relation to the Breast Screening service, the
results of people referred into HSC secondary care are recorded, documented, analysed and audited.
Provide helpy 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 and at other locations across N. Ireland. Evaluations of the
interventions provided clearly and consistently show that clients have an improved capacity to deal with
the impact of cancer and related treatment. Specifically, our support interventions are proven to improve
quality of life, aid sleep, reduce stress and anxiety and, depending on the intervention, can reduce pain,
sickness and nausea.
The charity captures the benefits of the service through an ongoing process of client feedback 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.
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.
Most of the health information, promotion and awareness activity is delivered online and is thus
accessible to a wide population. Very specific programmes have been developed for school children and
workplaces aimed at educating on the causes of cancer and the steps that can be taken to reduce
cancer risk and improve general health and wellbeing.
Effect positive change to people living in N. Ireland through promotingy 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 charity continues individually and collaboratively to be active in promoting, campaigning and
lobbying in relation to cancer and general health, including with the N. Ireland Executive Health Minister,
relevant MLAS and senior Departmental and Trust officials. The benefit of this work is an increased
awareness amongst the public of N. Ireland and influential stakeholders and opinion formers on the
issues relating and pertaining to health and specifically cancer.
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Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Strategic Report
Objectives and Activities
In 2022, the Trusteesldirectors developed a 5-year Strategic Plan 'For now...and the future 2022 -2027,.
The Plan can be downloaded from the charity s website at www.actioncancer.org.
A thematic approach to the Plan was adopted and three key objectives {themes> developed".
Saving and Supporting: To design, develop and deliver proven services and activities that raise
awareness, reduce risk, save lives and support people 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.
Each theme is underpinned by a Key Goal and four Key Supporting Actions.
Key Goals:
To design, develop and deliver proven services and activities that raise awareness, reduce risk, save
lives and support everyone affected by cancer.
To have highly valued, trained, passionate and committed staff and volunteers, working together
creatively and in partnership with others to make a difference.
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 Actions: Saving and Supporting
Continue to deliver, assess and revise our current services and programmes and where possible
increase their availability and impact.
2. Through co-design research, develop and where possible, introduce new evidence-based services
and programmes.
3. Through the use of technology, develop and provide cancer related interactive and dynamic
courses, programmes and information.
4. Continue to raise awareness of cancer and contributory factors through research, education and
campaigning, lobbying and direct engagement with key stakeholders.
Key Actions: People and Partnership
Continually seek to support and develop all our people through personal development, job
enhancement and the provision of appropriate reward and recognition.
Recruit, retain and develop volunteers by ensuring quality training, support & recognition.
3. Work collaboratively with others in pursuit of our Mission and common goals.
4. Work with, and support individuals and organisations, by adding value to their fundraising and
Corporate Social Environmental Responsibility activities.
Key Actions: Strength and Sustainability
Retain robust governance policies, processes and procedures that are externally verified and
recognised for their excellence.
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Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
2. Continuously review and evaluate the use of all resources, assessing and developing plans for the
introduction of new systems, IT and digital platforms, new and replacement assets.
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.
4. Through the use of media, PR campaigns and direct engagement, increase the awareness and
reputation of our services, programmes and brand.
The charity operates a system of annual Operating Plans. The operational activities for the year are
directly aligned to each of the Key Themes, Goals and 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.
2024 - 2025 Achievements and performance
Service and Programme Review
All of the charity's services and programmes are provided free of charge to the end user and are
accessible to book either online via its website or by telephone.
Breast screening, skin cancer detection, health checks and motivational change programmes are
available from Action Cancer House (ACH) and from the Big Bus. Therapeutic Services are provided
from ACH and as at 31 $1 March 2025, from 16 community and hospital locations across N. Ireland.
Health improvement programmes, including health checks are also available in workplace and
community settings. Health improvement and cancer awareness programmes are delivered virtually via
the charity's website.
The charity has in place a robust IT based system for the collection and measurement of data,
information and KPI'S in relation to the demand, usage and efficiency of all its services. Demand for all
services continued to exceed supply with an 80 % average utilisation of all services and programmes
scheduled (202312024 - 780/0). Of the 16,969 appointments attended, 85.25 /0 were delivered face to face
and 14.75 % virtually {202312024 - 86.40/0 and 13.6 % respectively).
In total, 12,466 people engaged in services or programmes during the year, a decrease of 1,456 (1 OO/D)
compared to 13,922 in 202312024. This was due in part to reduced resources, planned downtime
resulting from the replacement of both Mammomats and a number of operational issues with both the old
and new Mammomats. The number of women screened for breast cancer at 6,363 was 958 <13 % ) below
last year. Health checks were also down by 885 (41 % ) due to staff resources and a refocusing of the
team's limited resource towards the delivery of the Integrative Cancer Care model for people with
cancer.
The performance of Therapeutic (Integrated Can￿r Care) services was very good in terms of the
number of appointments scheduled, favourable by 1,388 <20 % ) whilst the number of people using the
services at 1,835 was in line with target and last year (202312024 - 1,871).
The number of people accessing online information, advice and Tier 3 Integrated Cancer Care
programmes is estimated at 1,694, 409 above last year.
The Big Bus was operational for 104 days during the year (202312024 - 117 days). A total of 2,893
people were examined onboard (202312024 - 3,238>.. 2,057 (202312024 - 2,034) women were screened
for breast cancer, 703 (202312024 - 997) individuals received a health check and 133 a face-to-face skin
cancer assessment (202312024 - 207).
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Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Impact Reporting
It is estimated during 202412025, that 38 breast cancers (circa 6.3 cancers per 1,000 women screened)
and 120 skin cancers, including 15 melanomas, have been detected. For clients having a health check,
almost 55 % were referred to their GP for further assessment whilst 760/0 of clients attending a
motivational programme, Step into Action reported improvements in mental, emotional, social and
psychological wellbeing, and 55 /0 increased their physical activity levels.
64 % 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.
During 202412025 the Big Bus visited 104 locations across N. Ireland (202312024 -117) of which 56 days
(55 % } were to areas located within the top 500/0 of deprivation in N. Ireland (202412025 - 50 % ).
Using client questionnaires all services consistently receive a 98 % plus satisfaction rating of either being
very good or excellent. Client comments and feedback received during the year included..
The nurse who examined me at my face-to-face appointment provided a first-class service.
Thorough examination and lots of useful information. Thanks for all your help and support. (Skin
Cancer detection)
What a brilliant service. Everyone should support Action Cancer. (Skin Cancer detection)
l am so thankful to have this seNice, l am 47yrs old and know women under the age of 50 who
have had breast cancer, some of whom have since lost their lives to the disease. It is very
reassuring for me that this seNice is available. (Breast Screening)
I found my counselling sessions to be extremely professional and caring. My counsellor was very
trusting and sincere and caring which made me feel very at ease and I was able to work through
my fears and worries. She helped me explore ways in which I can cope with my situation and also
provided me with all the different seNices Action Cancer has to offer. (Counselling)
What an invaluable seNice Action Cancer provides - Complimentary therapies, positive living
program and life coaching. When I started my life coaching sessions, I was struggling to accept
myself and see myself as whole after my cancer diagnosis treatment and the ongoing effects of
same. My coach provided me with a safe space to express my feelings and concerns about how I
am now in comparison lo how I was prior to my breast cancer experie17ce and to walk through how
cancer has impacted my life. Being treated as a 'Person' rather than a 'Patient' made this process
feel so much more personal than a cancer journey can feel and whilst baring your soul is certainly
not a comfortable activity, my coach made me feel at ease each and every time we met. I cannot
thank Action Cancer and my coach in particular enough, as without this service I do not believe I
would be in the positive head space that l am in now. l am a suNivorll (Coaching)
The holistic therapies I have received have been amazing. I have been sleeping better, my moods
have been lifted, and I feel brighter and more relaxed. (Complementary Therapy)
Having acupuncture has had an extremely positive impact on my life and my ability to make it
through my 6 weeks of head and neck radiotherapy. Not only did the acupuncturist work on my
saliva glands, but she also focussed on my pain levels, ability to sleep and my general wellbeing.
The medical professionals were amazed at how healthy my mouth stayed during my treatment, and
I firmly believe this was down to t17e acupuncture because my mouth remained healthy, I was able
to speak, eat and drink which enabled me to remain out of hospital and recovery was much quicker
following treatment. (Acupuncture)
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Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Financial Performance Review
Financially, the year was good with both the earnings before interest, tax, depreciation (EBITDA) and
transfer to Reserves substantially exceeding budget and last year. The cashflow position also remained
strong throughout the whole year whilst the unrestricted (free) reserve position at 31 st March 2025 at
circa 8 months was 2 months above policy of retaining 6 months of free and unrestricted reserves. The
vast majority of financial targets and KPI'S set for the year were achieved.
Total income in the year amounted to a very good £4,377,777 <202312024 - £4,336,801). Total
expenditure, including depreciation, decreased by £282,292 (60/0) to £4,333,983 (202312024 -
£4,616,275) resulting in an operating surplus for the year of £43,794 (202312024 deficit of £279,474).
During the year equity-based investments purchased at a cost of £975,423 were sold for £1,205,014,
realising a gain of £229,591, however resulting from global market turbulence at 31st March 2025 an
unrealised loss of £188,964 was recorded on investments held. The charity also disposed of two
Mammomats realising a profit on disposal of £50,000. As a result of these capital movements and the
operating surplus, £134,421 was transferred to total reserves (202312024 - transfer from total reserves of
£147,263).
Debtors at £632,253 (202312204 - £195,842) increased by £436,411 of which £325,702 related to known
legacies receivable at 31 St March 2025 and £50,000 receivable from Siemens on the sale of the old
mammomats. Creditors falling due within one year at £879,421 (202312024 - £425,419) increased by
£454,002 due primarily to £416,000 payable to Siemens for the purchase of a new breast screening
system.
Total reserves at 31 sl March 2025 were £5,581,105 (31 $1 March 2024 - £5,446,684) of which £2,915,188
(202312024 - £3,009,054) are deemed unrestricted and usable at the discretion of the Trustees.
Throughout the year, the charity's liquidity position remained strong. Total investments and cash held at
31 March 2025 amounted to £3,144,939, a reduction of £62,283 on the opening position at 1 $1 April
2024 of £3,207,222.
st
Details of the movement and source and application of funds are set out in the Cashflow Statement on
page 23 and in the related notes.
Legacy Income: Legacy income is an extremely important element of the charity's revenue mix. Legacy
income for 202412025 at £642,695 was an excellent £196,746 (44 % ) above the £445,949 received in
202312024 and £85,412 (15 % ) above the prior 5-year annual average of £557,283.
The charity's accounting policy is to recognise legacy income when the charity is aware that probate has
been granted, the estate has been finalised and notification has been made by the executor(s) that a
distribution will be made.
To help maintain and grow legacy income, the charity's partnership with Nl Solicitors and its annual
participation in the Will to Give Campaign remain critical components of its legacy strategy. This was
supplemented in 202412025 with the development of a Legacy marketing campaign. The campaign,
involved a telephoned based outbound Gifts in Wills campaign targeting 1,000 regular donors supported
by the sending out to interested parties an A4 Brochure highlighting the difference a legacy makes to the
charity. A radio campaign with a Call to Action is planned for 202512026.
Grants: Increasingly the charity is becoming more reliant upon grant support from public bodies,
philanthropic trusts and foundations and the National Lottery. In 202412025 total grant income of
£612,057 (202312024 - £520,308) was credited to the SOFA comprising..
Page | 10

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Source
Amount
Service I Programme
Ulster Garden Villages Trust
Garfield Weston Foundation
Mcclay Foundation
Total Capital Grants
Community Foundation Nl Cancer Fund
The Grace Trust
Walk the Walk worldwide
60,000
60,000
70,000
190,000
75,005
15,000
100,000
67,608
21,497
3,596
9,975
3,000
295,681
Capital - Replacement Mammomats
Capital - Replacement Mammomats
Capital - Replacement Mammomats
Skin Cancer Detection
Skin Cancer Detection
Integrated Cancer Care development
Therapeutic Services
Positive Living Programme
Therapeutic Services -western HSCT
Positive Living Programme
Therapeutic Services
National Lottery
CLEAR (PHA)
National Lottery (Viz Derry Well Women}
National Lottery Awards for All
Eoin Henry Foundation
Total Revenue Grants (Restricted Income)
Dept of Communities (Restricted Income)
Grand Total
126,376
612,057
Retail Job Support Scheme
The Trustees wish to formally place on record their sincere thanks for the support proved by the above
trusts and foundations, charities, public bodies and National Lottery.
They are also very appreciative of the continued support of a number of corporate businesses who
provide 'in kind, support. These include Clear Channel Nl who donate billboard and adshel advertising
space at an estimated commercial value of £161,738 (202312024 - £146,387), Manfreight, Dennison
Commercials and A1 Tyres who provide support to ensure the "The Big Bus" remains on the road safely
delivering is onboard lifesaving services.
The Trustees also wish to thank the thousands of people who have supported the charity through regular
giving, by donating goods for sale in our charity shops, undertaking fundraising activities, through leaving
a legacy, a gift in memory of a loved one or through a contribution having used one of our many
services.
Capital Expenditure and Grant Support
Total capital expenditure incurred during the year amounted to £358,468 relating primarily to the
purchase of two replacement X-Ray Machines (Mammomats) at a cost of £348,000. To offset this very
considerable capital expenditure, grant support of £60k each was received from Ulster Garden Villages
and the Garfield Weston Foundation and £70k from the Mcclay Foundation. The Trustees are indebted
to these Trusts and Foundations for the invaluable support received.
Investment Policy and Strategy
The charity has an Ethical Investment Policy which is required to be reviewed every three years and an
Investment strategy required to be reviewed at least annually by the Trustees.
The charity's Policy is to adopt a cautious I medium risk approach to investment whilst seeking to
achieve an optimum returnlyield on cash and investments without exposing initial capital to any undue
risk. The Policy also requires its Investment Brokers to screen all proposed corporate investments with
regards to their ESG ratings. Investments in companies with below average ratings are not to be made
Page | 11

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
nor should investments made either directly or indirectly, as far as can be reasonably ascertained, in the
following:
Companies significantly involved in tobacco, animal testing, armaments, alcohol, and money
lending, or located in or connected to Governments or States with oppressive regimes and
systemic, proven human rights violations.
Industries and companies with proven poor human rights.
Industries with poor and proven environmental practices which are likely to have a significant
impact on world climate change, irrespective of global location.
The charity's Investment Strategy for 202412025 was".
The Investment Policy to remain unchanged.
All income earned and cash from the sale of investment to be returned and not re-invested.
Investment decisions to be made at the discretion of the charity's Investment Broker's as guided by
the charity's Investment Policy.
In March 2025 the Trustees agreed, given the turbulence in global stock markets, to liquidate circa 50 %
of the charity's equity-based investments and for the proceeds to be invested in various short-term bank
deposits. As a result, investments purchased at a cost of £975,423 were sold for £1,205,014, realising a
gain of £229,591.
Reserve Policy and Reserves
To allow the charity to be managed efficiently and to provide a buffer for uninterrupted services, the
Trustees annually review the reserves of the charity. For 202512026 the Trustees have concluded that a
reserve equivalent to six months of running and salary costs should be held.
Total Reserves at 31st March 2025 are £5,581,105 (31 $1 March 2024 - £5,446,684) of which £2,915,188
(202312024 - £3,009,054) are designated as unrestricted and usable at the discretion of the Trustees.
With this level of unrestricted reserves, the charity's unrestricted reserve cover remains a healthy circa 8
months, 2 months above policy (31st March 2024 - 7.8 months).
The Trustees, are satisfied that the current level of free reserves and available liquidity remains
adequate to meet the foreseeable requirements of the charity.
Funds held as holding Trustee on behalf of others
Neither the charity nor its Trustees are acting in the capacity as agents or as "Holding Trustee.
Other Achievements
In addition to the ongoing work of delivering services and income generation, several key actions
towards the development of new services, the refinement of existing services and the securing of their
long-term sustainability, were successfully progressed during the year, these included the..
1. Development of the Charity as a Centre of Excellence for Integrative Cancer Care (ICC). It is planned
the ICC model will be further rolled out during 202512026. ICC is a holistic support model for people
affected by cancer which focuses on the needs of the person around the 3 Key Pillars of (1 } Pain,
Symptoms and Sleep, <2) Mental Health and Wellbeing, (3) Nutrition and Physical Activity.
2. Research and preparation of a very substantial report in conjunction with QUB into People's Cancer
JourneylExperience in N Ireland, was finalised, published and presentation to the Stormont All-Party
Group on Cancer.
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Action Cancer {A Company Limited by Guarantee and not having a Share Capital)
3. Tendering for the replacement of two X-Ray Machines (Mammomats} used for the detection of breast
cancer. Following detailed submissions and assessment a contract at a cost of £348k was awarded to
Siemens for their very latest B Brilliant machines. Both machines were installed at ACH and onboard
the charity's mobile screening unit (the Big Bus) towards the end of 202412025.
4. Research, development and successful submission to the National Lottery for a £500k grant over the
2024-2027 period in support of the development and rollout of the charity's proposed Integrative
Cancer Care model and, the awarding of a "Core Grant" for 202512026 of £100,000 from the
Department of Health.
Plans for the future periods (202512026)
The Operating Plan and budget for 202512026 was approved by the Trustees in March 2025. The more
significant activities to be delivered in 202512026 include..
The final rollout of the ICC model.
The opening of two new retail stores in Greater Belfast.
Rollout of Phase two of the Legacy marketing strategy.
Further development of digital systems, including the use of Artificial Intelligence.
Environmental I carbon footprint assessment of ACH.
The budget for 202412025 is for a transfer from reserves of circa £400k. As at 31sI March 2026, the
charity's unrestricted reserve cover is projected at 7.5 months, 1.5 months above policy.
There is no significant capital expenditure planned for 202512026.
Uncertainties and Going Concern
It is recognised by the Trustees that the charity is operating in challenging times and that these
conditions are likely to remain for the foreseeable future. However, the reputation of the charity is high,
its services and programmes impactful and proven to make a difference, the loyalty of its supporters and
clients good and its, income streams robust and diverse. In addition, the charity has in place a very
experienced and well qualified management team and good people and governance protocols.
The Trustees are satisfied that the charity's current level of reserves and liquidity are adequate to ensure
the ongoing and uninterrupted performance of the charity throughout 202512026 and beyond. 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.
Sustainability (Environmental)
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. A key environmental action for 202512026 is the completion of an environmental audit of
ACH and the development of a strategy and actions to reduce the charity's carbon footprint. To facilitate
this the charity has applied to the National Lottery under the Dormant Bank Account Sustainability
Programme for assistance and financial support.
Structure, Governance and Management
The charity's principal governing document is its Memorandum and Articles of Association, which were
last reviewed and approved by members at the charity's 2021 AGM and are next scheduled for review in
2026.
Page | 13

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Trustees
Action Cancer is a membership-based charity with assigned voting rights. All Trustees are members of
the charity. The legal and regulatory affairs of the charity are managed by the Trustees acting collectively
as the Council of Management (the Council). The structure of the Council is governed by the Articles of
Association which state the Council should be comprised of at least nine but no more than ten members,
its members to be elected by the members at the charity's AGM.
1) Three of the elected members are required to be representatives appointed from the local Groups,
three from the business community and three from a medical, nursing or related caring profession.
2> Members of Council are required to stand down three years after their last appointment but are
eligible for re-election, subject to their term on Council not exceeding 9 years from first being elected
at an AGM.
3) The positions of Chair, Treasurer, Secretary and Chair of the Group Forum, are to be elected
annually from amongst the members of Council.
4) The Council is required to meet at least four times per year. Audit and Governance including Health
and Safety and Professional Services issues are delegated to sub-committees, which operate under
specific Terms of Reference.
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 key aspects of the charity and the regulatory
framework within which it operates. Trustees are also briefed on their individual and collective legal
responsibilities as directors and charity Trustees.
During 202412025 Trustee and Chairman of Council, Mr Lawrence Fisher and Trustee, Dr Gwyneth
Hinds, having served nine years on Council were required in accordance with the Articles of Association
to retire, being replaced by Dr Claire McEvoy. Mr Lowry Grant who was co-opted onto Council in April
2024, was also formally appointed to Council. The Trustees wish to express their sincere thanks and
appreciation for the commitment and service of the retiring Trustees the charity throughout their tenure.
The Trustees of the charity receive no private benefit from their involvement in the charity. In 202412025
no Trustee or connected persons received remuneration, expenses or payment (202312024 - £nil).
There were no conflicts of interests declared by Trustees during the year (202312024 - none).
Council l Board Composition
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 Trustees and senior management.
Operational matters are delegated to the charity's management team.
The Council met on six (six in 202312024) separate occasions during the year to monitor performance
against plan, to consider the overall governance regime of the charity and to consider its future strategic
direction and long-term sustainability. The Audit and Governance Committee met on five (five in
202312024) occasions whilst the Professional Services Committee met on two (three in 202312024)
occasions. An Annual General Meeting was held in Belfast in October 2024 to which all members were
invited. The principal business transacted at the AGM was the appointment of new Trustees and the
updating of Members on current and future planned activity.
Page | 14

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
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.
The Trustees recognise that the staff employed by the charity and the volunteers who assist in many
activities across the whole charity are critical to its success and sustainability. The charity seeks to
employ only the very best in each role and then to provide training and development opportunities to
ensure that every staff member is competent and confident in what they do and appropriately developed
to maximise their own personal potential.
In 202412025 the charity employed an average of 72 persons (62 FTE) and availed of the services of
circa 275 volunteers. It also engaged in the Dept of Communities Job Start scheme offering short term
employment opportunities to 13 people in its retail division.
Volunteers
The trustees wish to acknowledge their sincere appreciation to all involved in the charity throughout the
year particularly the many volunteers, who freely and regularly give of their time. The tasks undertaken
by volunteers are many and include trusteeship, fundraising, stewarding at events, staffing of shops,
peer mentoring, reception duties, gardening, etc. It is estimated that in 202412025 a total of 34,500
hours were contributed pro bono by 275 volunteers. Based on the 2024 National Living Wage, the
benefit to the charity contributed by volunteers was circa £400,000.
Governance - Principal Risks and Uncertainties - Risk Management
At the February 2025 Council of Management meeting, the Trustees approved a new Risk Management
Policy, the purpose of which is, to help manage risk which, if not assessed and managed, may impact on
the charity's operations, financial resilience, reputation and sustainability. The policy's aim is to..
assess the Charity's appetite to embrace risk.
provide guidance on the management of risk in order to protect charity beneficiaries, staff,
volunteers, assets and reputation.
highlight the importance of considering risk in strategic, financial. fundraising, service planning
and project management.
help embed across the whole of the charity a better understanding of risk, its management and
collective and individual roles and responsibilities.
The policy recognises that 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 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 review the
charity's Risk Policy and Risk Management programme.
Page | 15

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
As at 31st March 2025, the charity had identified 88 risks. Using a scoring matrix of Likelihood (1-5) x
Impact (1-5) x Controls {1- 3):
78 (89 % ) of the risks are assessed as low risk (weighted score of 12 or less).
10 (11 % ) of the risks are assessed as medium risk (weighted score of between 13 to 24).
No (- % ) risks have then been assessed as high risk (weighted score of 25 or above).
The highest risks measured by weighted score are..
1. Cyber-attack on systems leading to failure or corruption of CID or other programmes. Weighted
score 24 (Amber).
2. Corporate Resilience. Weighted score 24 (Amber).
3. Ageing SMT. Weighted score 24 (Amber).
4. Lack of Shop Volunteers. Weighted score 24 (Amber).
5. Failure to maintain or retain appropriate resource to maintain bespoke (in-house and external)
systems. Weighted score 18 (Amber).
6. Insufficient income to cover costs. Weighted score 18 (Amber).
7. Advances in Breast Cancer Research making Mammograms redundant or ineffective. Weighted
score 16 (Amber).
8. Group fatigue. Weighted score 16 (Amber).
9. The rapid movement in society towards a cashless society. Weighted score 16 (Amber).
10. Security of Data and Information. Weighted score 16 (Amber).
There were no health and safety nor vulnerable personslchild protection issues arising during the year
requiring reporting to statutory and regulatory authorities, including the Charity Commission for Northern
Ireland.
In June 2024 the charity's Boutique Retail store in Bangor, Co. Down was unfortunately destroyed in an
arson attack resulting in alternative temporary premises in the City being acquired under a licence
agreement. Following reinstatement, the store relocated back to its original premises in July 2025. The
additional expense was largely compensated through insurance.
Data Protection and Cyber Security
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 systems, policies, processes and procedures are in place supported by adequate staff
and volunteer training to ensure as far is possible, the charity is compliant with the requirements of
GDPR 2018. To provide additional strength and assurance the charity's Client Information Management
system (CID), its Breast Screening Reporting system and cyber security software and protocols were all
further developed and enhanced during the year. As a measure of the controls and systems in place the
Cyber Security Plus cerÉification first awarded in January 2023, was maintained throughout the year and
successfully renewed in May 2025 for a further year.
Statement of Directors, Responsibilities
The Trustees l Directors are responsible for preparing the Trusteesl Directors, Report, Strategic 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
Page | 16

Action Cancer {A Company Limited by Guarantee and not having a Share Capital)
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.
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.
External Audit
AAB Group Accountants Ltd and its 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.
Disclosure of Information to the Auditors
So far as each person who was a Trustee I 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
Ms Kelly M
Secretary
Date: 18th September 2025
ride
Page | 17

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 'charity') for the year ended 31 March 2025
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 2025 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 othenmise appears to be materially misstated. If we identify SLrch
material inconsistencies or apparent material misstatements, we are required to determine whether

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
there is a material misstatement in the accounts or a material misstatement of the other information.
If, based on the work we have performed, we conclude that there is a material misstatement of this
other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of 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 Trustee's 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 | 19

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 of the 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 governance.
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 located on the Financial
Reporting Council's website at htt .'Ilwww.frc.or
.uklauditorsres
onsibilities.
This description forms part of our auditor's report.
This report is made solely to the charitable company's members, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006 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 responsibility 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.
Teresa Campbell (Senior Statutory Auditor)
For and on behalf of AAB Group Accountants Limited
Chartered Accountants & Statutory Auditors
The Quays
Dromalane Mill
Newry
Co Down
BT35 8QS
Dated: 18th September 2025
Page | 20

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 31$t March 2025
Note Unrestricted Restricted
Funds
Funds
Total
Total
Funds
Funds
202412025 202312024
Income and Endowments:
Donations and legacies
Charitable activities
2,431,624
144,061
1,096,543
190,000
295,681
126,376
2,621,624 2,469.618
439,742
591,774
1,222,919 1,221,223
Other trading activities
Bank interest and investment income
Total Income
3 765 720
612 057
4 377 777 4 336 801
Expenditure:
Expenditure on charitable activities
Cost of raising donations and legacies
Cost of retail activities
Cost of investing activities
Total Expenditure
6alb
2,535,162
437,016
925,714
295,681
2,830,843 2,983,779
437,016
527,731
1,052,090 1,090,471
6c
126,376
6c
3 911 926
422 057
4333 983 4616 275
Operating (Deficit) Surplus
Realised Gain on sale of Investments
Net Income {Expenditure}
146 206
190 000
279 474
229,591
229,591
273 385
16,554
262 920
190 000
Other recognised Gains (Losses)
Unrealised (Loss) Gain on investments
Realised Gain on sale of fixed assets
Transfer between reserves
Net movement in Funds
188964
188964
115 657
50,000
190 000
50,000
190000
134421
134421
147 263
Reconciliation of Funds
Total funds brought forward
Net movement in Funds
Total Funds carried forward
5 446 684
5 446 684 5 593 947
134421
134421
147 263
5 581 105
5 581 105 5446 684
There was no endowment income or expenditure during the year (202312024 - Nil).

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Balance Sheet
As at 31" March 2025
Note
2025
2024
Fixed Assets
Tangible fixed assets
Investments
2,683,334 2,469,039
973 883 1963 468
Total Fixed Assets
3 657 217 4 432 507
Current Assets
Debtors
Cash at bank and in hand
10
632,253
195,842
2 171 056 1243754
Total Current Assets
2 803 309 1439 596
Creditors falling due within one year
12
(879,421)
425419
Net Current Assets
1 923 888 1014 177
Total Net Assets
5 581105 5 446 684
Funds Employed
Restricted Funds
7a
Unrestricted and Designated Funds:
(ACH) - Therapeutic and Screening Centre
Breast Screening System
Mobile Screening Unit "The Big Bus"
Total
7b
1,910,032 1,954,391
449,885
126,239
306 000
357 000
7b
7b
2 665 917 2 437 630
Unrestricted Funds - other charitable funds
7b
2 915 188 3009 054
Total Funds Employed
5 581 105 5 446 684
The notes on pages 24 to 35 form part of these financial statements. The financial statements were
approved and authorised for issue by the Council of Trustees on 18th September 2025, and were
signed on behalf of Council by..
Mr Leslie Drew
Director and Chairman
Date.. 18th September 2025
Ms Kelly
Bride
Director and Secretary
th
Date: 18 September 2025
Page | 22

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Cash Flow Statement
For the Year Ending 31st March 2025
Note
2025
2024
Cash provided (used) in operating activities
Interest and dividends from received from investments
Proceeds from the sale of property, plant and equipment
Proceeds from the sale of equity investments
Purchase of property, plant and equipment
Purchase of investments
Cashflows inflow (outflow) from investing activities
Net cash inflow (outflow)
18
112066
175 504
93,492
50,000
1,205,014 302,198
(358,468} (106,880)
163 296}
279 317
826 742
54,186
938 808
205 317
Cash at the start of the year
Cash on deposit
Cash at bank and in hand
Cash included within investments
601,911 1,012,749
641,843 369,773
1254 906 1460 223
Cash at the end of the year
Cash on deposit
Cash at bank and in hand
Cash included within investments
538,328 601,911
1,632,728 641,843
22 658
2 193714 1254906
Increase (Decrease) in cash in year
938 808
205 317
Page | 23

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
l. Accounting Policies
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).
The principal accounting 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.
The financial statements have been prepared a going concern basis" Despite the prevailing economic
uncertainties and the current 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.
b) Recognition of Income:
Non-Exchange 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.
Exchange Income relates to contracts with third parties. This income is recognised when any
performance conditions attached to the contract have been met, the amount payable agreed and
contractual entitlement to the income clear.
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.
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.
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.
c) Donated goods, facilities and services, including volunteers:
They are recognised as income when the charity has control over them, 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. The benefit in kind is recognised
as income and a corresponding amount recognised as expenditure in the period of receipt. However,
where it is difficult to determine a true and accurate economic value to the donate good or service, this
is not recognised in financial terms in the accounts. As a result, the time committed by the charity's
volunteers is not monetarised in the accounts but recognised in the Trustees, annual report for the
significant and very invaluable contribution made by volunteers to the charity.
241Page

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
d) 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.
e) 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.
f) Expenditure and irrecoverable VAT:
Expenditure is recognised once there is a legal or constructive obligation for 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.
g) 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 6.d.
h) Tangible Fixed and Right of Use Assets
Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated
depreciation and impairment losses. It is policy not to depreciate freehold land. Any tangible assets
carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying
amount of an asset because of a revaluation, is recognised in other recognised gains and losses, unless
it reverses a charge for impairment that has previously been recognised as expenditure within the
statement of financial activities. A decrease in the carrying amount of an asset because of revaluation,
is recognised in other recognised gains and losses, except to which it offsets any previous revaluation
gain, in which case the loss is shown within other recognised gains and losses on the statement of
financial activities.
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount
being estimated where such indicators exist. Where the carrying value exceeds the recoverable
amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at
each reporting date. For the purposes of impairment testing, when it is not possible to estimate the
recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash
generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group
of assets that includes the asset and generates cash inflows that largely independent of the cash
Page | 25

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31" March 2025
inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired
in a business combination is, from the acquisition date, allocated to each of the cash-generating units
that are expected to benefit from the synergies of the combination, irrespective of whether other assets
or liabilities of the charity are assigned to those units.
Individual fixed assets costing £1,000 or more are capitalised 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 (The Big Bus)
X-Ray equipment
Motor vehicles
2 % per annum
200/0 per annum
33/0 per annum
10% per annum
20 % per annum
25 % per annum
i) Financial instruments and Investments: A financial asset or liability is recognised only when the
charity becomes a party to the contractual provisions of the instrument. Financial instruments are
initially recorded at their 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. Unlisted equity investments are initially recorded at cost and
subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at
cost less impairment. Listed investments are measured at fair value with changes in fair value being
recognised in income or expenditure.
j) 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.
k) 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.
i) stock: Stock is included at the lower of cost or net realisable value. Action Cancer receives donated
goods for resale. Due to 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.
m) 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.
n) Pensions: Employees of the charity are entitled to join a defined contribution pension scheme
administered through Standard Life. The assets of the scheme are held separately from those of the
charity in independently managed funds. 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 contributes 6 % of
salary to the pension scheme and acts as agent in collecting and paying over employee pension
contributions. The contributions made by the charity for the 202412025 year and which have been
treated as an expense were £131,357 (202312024 - £142,980).
Page | 26

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
2. Income from Donations and Legacies
Activity
Unrestricted Restricted
Funds
Funds
2025
Total
Funds
Unrestricted Restricted
Funds
Funds
2024
Total
Funds
Fundraising &
Donations
Legacies
Capital Grants
In kind Donations"
Gift Aid
1,371,535
1,371,535
1,621,099
1,621,099
642,695
642,695
190,000
161,738
224,381
445,949
445,949
190,000
161,738
224,381
146,397
219,673
146,397
219,673
Give as you earn
Total
2 431624
q90 000 2 621624
2 469 618
2 469 618
'In kind donations from Clear Channel Ltd for Bill Board, Adshel and BT Kiosk advertising space.
3. Income and donations from charitable activities
Activity
Unrestricted Restricted
Funds
Funds
2025 Unrestricted Restricted
Total
Funds
Funds
2024
Total
Breast screening
Skin cancer detection
Therapeutic supports
Health Improvement
Total
80,421
80,421
90,005
247,829
49,962
5,000
37,715
49,962
179,709
262,454
90,005
205,676
174,709
224,739
42,153
144 061
295 681
439 742
131556
460 218
591774
The charity receives exchange income from several contracts with third parties for the supply of the Big
Bus, the provision of breast screening services, health checks and therapeutic support services. This
income is included within Unrestricted Funds under charitable activities and for 202412025 amounted to
£97,707 (202312024 - £80,747).
4. Income from other trading activities
Activity
Unrestricted Restricted
Funds
Funds
2025
Total
U n restricted Restricted
Funds
Funds
2024
Total
Retail trading
Grants
Fundraising
Total Income
1,011,930
1,011,930 1,058,906
126,376
1,058,906
60,090
102 227
126,376
60,090
102 227
1096 543
126 376
1222 919 1161133
1 221223
Page | 27

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
5. Income from bank and investments
2025
2024
Investment income
Bank interest
51,975
32,681
6. Expenditure
6.a. Expenditure on charitable activities by type
Activity
Direct
Costs
Allocated
Support
Costs
Total
2025
Direct
Costs
Allocated
Support
Costs
Total
2024
Breast screening
Skin cancer detection
Therapeutic supports
Health checks & education
Promotion & campaigning
Governance costs
Total Costs
659,567 326,577
206,623 130,263
498,893 148,400
254,873 143,229
306,955
55,506
986,144
336,886
647,293
398,102
362,461
627,450
216,280
546,533
300,561
332,525
347,706
140,578
160,920
154,429
60,800
975,156
356,858
707,453
454,990
393,325
1926 911 903 932 2 830 843 2 023 349
960 430 2 983 779
6.b. Direct Expenditure on charitable activities by fund type
Activity
Unrestricted Restricted Total Unrestricted Restricted
Funds
Funds
2025
Funds
Funds
Total
2024
Breast screening
Skin cancer detection
Therapeutic supports
Health checks & education
Health promotion &
campaign
Support costs (see 6.d)
Total Costs
659,567
659,567
116,618
90,005 206,623
293,216 205,676 498,893
254,872
254,872
306,955
306,955
627,450
117,985
98,295
264,484 282,049
220,687
79,874
332,525
627,450
216,280
546,533
300,561
332,525
903 931
903 931
2 535 162 295 681 2 830 843
960 430
2 523 561 460 218 2 983 779
960 430
Page | 28

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
6.c. Expenditure on generating funds
2025
2024
Retail costs
Retail depreciation
Retail support costs (note 6d)
Total Retail costs
1,017,526
3,227
1,054,325
3,227
1052 090
1 090 471
Salaries
Training and recruitment
Travel
Events and challenges
Corporate fundraising
Raffle, lottery, payroll and regular giving
Communication costs
Legacy campaign
Other fundraising costs
IT and telephony costs
Postage and stationery
Support costs (note 6d)
Fundraising and Income generation costs
Finance and Investment charges
Total cost of income generation
89,721
779
3,733
132,691
53,106
48,903
22,227
13,308
4,750
19,190
8,189
93,937
2,779
2,962
205,494
55,727
75,038
16,828
5,115
21,630
6,337
437016
527 731
1 503 320
1632 496
6.d. Support Costs
The charity allocates its support costs on the basis of staff time spent on those activities.
Salaries Recruitment Establishment other
Total
& Training
costs
2025
Charitable Activities:
Total
2024
Breast screening
Skin cancer detection
Therapeutic supports
Health checks & education
Health promotion &
campaign
Governance
Service support costs
222,077
105,341
116,968
117,200
46,741
5,973
2,499
2,951
2,428
1,285
84,908 13,619 326,577 347,706
16,389
6,034 130,263 140,578
23,037
5,444 148,400 160,920
16,982
6,619 143,229 154,429
5,463
2,017
55,506
60,800
762
3028 49 194
149807 82927 903932 960430
655 300
Retail
Fundraising
Income support costs
23,486
381
381
762
5,463
2,006
32,919
Total 2025
702 273
169817 86938 975688
Total 2024
768 083
161347 90 342
1035 233
Page | 29

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31" March 2025
7. Funds
7.a. Restricted Funds
At 31 sl March 2025, restricted funds of the charity were Nil (2024 £Nil).
7.b. Total Reserve Funds
Reserve Funds
Designated Capital Funds
ACH
XRay
Mobile
Premises
Equip
Unit
Total
Free
Reserves
Restricted
Reserves
At start of year
3 009 054
1954 391 126 239
357 000
5 446 684
Income
Expenditure (ex Depn)
Depreciation
Gain on sale of Fixed
Assets
Gain on sale of
Investments
Unrealised loss on
Investments
Transfer between funds
At end of year
3 765 720
612,057
(422,057)
4,377,777
(4,189,810)
(44,359) (29,389) (51,000) (144,173)
3 767 753
(19,425)
50,000
50,000
229,591
229,591
(188,964)
163035
2915188
(188,964)
190 000
353 035
1910 032 449 885
306 000 5 581105
7.c. Transfer between Funds
£190,000 by way of capital grant received during the year for the purchase of two new mammomats
(X-Ray Machines) was transferred from Restricted Reserves to "Breast Screening System" to offset
future depreciation on the capitalised cost of the machines (202312024 Transfer- Nil).
7.d. Analysis of net assets between funds
Fund balances at 31 March are represented by:
2025
2024
Tangible Fixed Assets (unrestricted)
Tangible Fixed Assets (designated)
Investments
17,417
31,409
2,665,917 2,437,630
973,883 1,963,468
2,803,309 1,439,596
879 421
425419
5581 105 5446 684
Current Assets
Current Liabilities
Total Net Assets
Page | 30

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
8. Tangible Fixed Assets
Buildings Fixtures & Computer Mobile
(ACH)
Fittings Equip
Unit
X-ray
Equip
Motor
Vehicle
Total
Fixed
Assets
Cost
At start of year
Additions
Disposals
Total Cost
2 217 969
52 221 510 000
3,080
675 940
353,035
(491,000)
537 975
3 566 666
2,353
358,468
(491,000)
3434134
2 217 969
55 301 510 000
Depreciation
At start of year
Charge of year
Disposals
Total Depn
263 578
37 551 153 000
12,865 51,000
549 701
1097 627
44,359
3,333
29,389
(491,000)
3,227
144,173
(491,000)
750 800
307 937
50 416 204 00
At 311312025
1910 032
1954 391
4 885 306 000
8 940 14 670 357 000
449 885
2 683 334
126239
2 469 039
At 311312024
8.a Capital Expenditure
Expenditure on tangible fixed assets during the year relates to the purchase of two new replacement X
Ray Machines (Mammomats) at a cost of £348,000 and £5,034 on supporting IT and fixtures and fittings.
Assets are depreciated in accordance with Policy Note 1 (h).
8.b. Freehold Land and Buildings
The carrying value of the charity's headquarters at 20 Windsor Avenue, Belfast at 31st March 2025 is
£1.91 Om being its historical cost of £2.218m less accumulated depreciation of £0.308m. The Trustees
are satisfied the carrying value reflects current market value.
8.c. The net book value at 31 St March 2025 represents fixed assets used for..
Mobile
X-ray
Unit
Equip
Buildings
(ACH)
Fixtures Computer
Equip
Motor
Vehicles
Total
Fixed
Assets
Fittings
Breast screening
Skin Cancer
Health Checks
Therapeutic Services
Income generation
Governance
573,000
95,500
191,000
477,500
286,500
286 532
2,390
400
1,465 183,600 449,885
245
61,200
61,200
762
762
1,211,102
158,107
254,282
481,482
289,179
289212
800
490
762
2,000
1,185
1,220
732
762
762
762
733
4 885 306 000 449 885
14670 357000 126239
At 311312025
At 311312024
Page | 31
1910 032
1954 391
2 683 334
2 469 039

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
Fixed Asset Investments - Listed Securities and Cash on Deposit
The investments of the charity are managed and held on its behalf by Rathbones Limited. The value of
£973,883 reflects the market value at 31st March 2025. (2024 - £1,963,468)
2025
2024
Market value of investments at start of year
Additions in year
Disposals in year
Net realised Gain on investments
Net unrealised investment (Loss) Gain
Market value of investments at end of year
1 952316
1842 986
163,296
279,317
(1,205,014) (302,198)
229,591
16,554
188964
115657
951225
1 952 316
Cash held on deposit for investment
Market value of Investments and cash at end of year
973 883
1963 468
Categorisation of investment holding
United Kingdom Listed Securities and Fixed Interest
Non - United Kingdom listed securilies
Cash held on deposit for investment
273,865
677,360
491,193
1,461,123
973 883
1963 468
Historical Cost of Investments
1 126432
1 926 501
10. Debtors
2025
2024
Trade debtors
VAT receivable
Other debtors and prepayments
Less provision for doubtful debt
Total Debtors
100,582
17,661
517,544
49,109
8,807
141,460
632 253
195842
11. Bank and Cash Balances
Included in cash on deposit and in hand are monies held by local Action Cancer Fundraising Groups
which at 31 sl March 2025 amounted to £19,692 (31 sl March 2024 - £33,569). These monies are held for
the direct benefit of and are under the control of Action Cancer and whi5st not yet transferred to Head
Office bank accounts are included within these financial statements.
Page | 32

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
12. Creditors: amounts falling due, within one-year
12.a Creditors: amounts falling due, within one-year
2025
2024
Trade creditors
Taxes and social security
Salary Accruals
Accruals
Deferred income (see note 13.b)
Total
534,437
58,125
83,412
98,238
105209
147,717
47,371
69,628
38,886
121817
879 421
425419
12.b Movement of deferred income
2025
2024
At start of year
Arising during the year
Applied during the year
At end of year
121,817
105,209
121817
178,869
121,817
178 869
105 209
121817
12.c Creditors. amounts falling due between one and five years
There are no creditors falling due after more than one year.
12.d Lease commitments
At 31st March 2025 the charity had annual commitments under various leases for shop premises and
office equipment. Several of the leases are being held over pending negotiations with landlords. Current
live leases have future expiry dates between June 2026 and April 2030.
The cumulative lease commitments at 31 sl March 2025 are £311,177 (31 sl March 2024 - £167,818)
analysed as follows.
Operating leases which expire:
2025
2024
Within one year
In two to five years
Total Commitment
114,783
51,168
196 394 116650
311177 167 818
12.e Capital Commitments
There are no capital commitments, outside those which have been provided for in the Financial
Statements (31st March 2024- Nil}.
Page | 33

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
12.f Contingent Liabilities
On 5th March 2020, the charity accepted a grant offer of £360,000 towards the capital cost of a new
mobile clinic (The Big Bus) from Walk the Walk Worldwide (WTW). WTVV 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 VThV, to
repay the grant should it 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 1 OQ/o 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 31 sl March 2025, the liability to
repay the grant to Wfw on to the realisation of the above events amounted to £357,400 (Contingent
Liability at 31st March 2024 £360,000).
12.g Taxation:
No provision for corporation taxation is required for year ended 31 March 2025 (31st March 2024 - Nil).
13. Audit, independent and other financial services fees
Action Cancer accrued £7,500 plus VAT for the charity's Statutory Audit by AAB Group Accountants Ltd.
14. Trustee and Staff remuneration, related party and other transactions
2025
2024
Wages and salaries
Social security costs
Employers pension contribution
WPA- NHS Cash Top Up Scheme
Total Cost
2,222,116 2,354,248
195,176 207,202
131,367 142,980
2 561661 2 714 807
Staff salaries are based on national salary scales - ether the National Joint Council (NJC) scales or the
NHS Agenda for Change scales. 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 {202312024 - £nil). No Trustee received travel expenses during the year ended 31$1 March 2025
(202312024 £nil). No Trustee received payment for professional or other services supplied to the
charity (202312024 - £nil). There were no related party transactions during the year (202312024 - £nil).
The employee benefits of the key management personnel of the charity (including employer National
Insurance and Pension contributions) were £320,613 (202312024 - £311,733). The number of
employees whose total employee benefits {including basic pay, allowances, overtime and excluding
employer Nl and pension costs) were £60,000 - £70,000: two people and £80,000 - £90,000.. one
person.
Page | 34

Action Cancer (A Company Limited by Guarantee and not having a Share Capital)
Notes to the Financial Statements
As at 31st March 2025
14.a The average number of employees during the year was as follows:
No
2025
34
2024
38
Services
Fundraising and Communications
Retail
20
24
Administration
Average number employed
Number of full Time Equivalent {FTE> Employees (based on a 35-hr week)
10
72
83
62
68
14.b Ex-Gratia payments
There were no material ex-gratia payments made during the year (202312024 - £nil).
14.c 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 independently administered funds. There were no unpaid
contributions outstanding at the year end, apart from normal trade creditors (paid April 2025).
15. Guarantors
The company is a company limited by guarantee and not having a share capital. The liability of Members
(guarantors) is limited to £10 per member in the event of the company being wound up.
16. 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.
17. Reconciliation of net outgoing resources to net cash outflow from operating activities
2025
2024
Net inflow (outflow) 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 Loss (Gain) on investments
Realised (Gain) on investments
Movement in debtor's (increase}
Movement in creditors increase
Net cash provided by l {used in) operating activities
134421
147263
144,173
(50,000)
(93,492)
188,964
(229,591)
(436,411)
454 002
138,761
(54,186)
(115,657)
(16,554)
(16,379)
112066
175 504
Page135