Childr￿ts
Cancer
Unit
Charty
CHILDREN'S CANCER UNIT CHARITY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
CHARITY COPIIMISSION lor NORTHERN IRELAND REGISTRATION NUMBER 104794

CHILDREN'S CANCER UNIT CHARITY
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Pagg
Charity Referen￿ and Administrative Details
Truste8s' Annual Report
Independent Audiloff s Report
Slalemenl of Financial Activities Ilncluding Income and Expenditure Account}
Balanc& Sheet
2-10
15
16
Statement of Cash Flows
17
Notes to the Financial Statements
18-25

CHILDREN'S CANCER UNtT CHARITY
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 OCTOBER 2025
Presldent
Or Ben Wilson
Trustees
Felix Mooney (Chairman)
Gavin McGrattan ITreasurer} lappoinled 281h October
20251
Sheila Ferguson
Stuart Irwin
Anthony Mccarthy
Denis Murphy
Aaron Niblock (appointed 24th January 2025 1 resigned 28th
October 20251
Anne Dougan lappoinled 241h January 20251
Mark Mccomiack (resigned 241h June 20251
Sarah Milliken lappointed 28th October 20251
Chlof Executlve Offlcer
Jane Hoare
Reglstsred offic&
141-143 Falls Road
Belfast
BT12 6AF
R•gi$tèr¢d numbèr
NIC104794
Audiiors
McGuire + Farry Limited
Chartered Certffied Accountants
Emerson House
Carryduff
Belfast
BT8 8DN
Solicitor
Edwards & Co. Solicitors
31d Floor Sessia House
61*7 Donegall Street
Belfast
BT1 2QH
Bankers
Ulster Bank (Northem Ireland)
PO Box 232
11-16 Donegall squa￿ East
Eelfast
BT1 SUB
Danske Bank
PO Box 183
Donegall Square West
Belfast
BT1 6JS
Investment manager5
J & E Davy IUKI Limited
Ilrading as'Davy Private Clients UK")
Doriegall House
7 Donegall Square North
Belfast
BT1 5GB
Page 1

CHILDREN'S CANCER UNIT CHARITY
TRUSTEE5' ANNUAL REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The Trustees are pleased to present their annual report together with the financial statements ol the charity
for the year ending 31 October 2025
Rafer•nce and Administrative Details
The requI￿d reference and administralwe details are laid out on Page 1- Company Infortnalion.
Objectlves and Actlvltles
The principal activity of tho Children's Can￿r Unil Charity is providing support for the Unit, medical staff and
farnilies at The Royal Belfast Hospital for Sick Children's Oncology and Haematology Unit, and lo ensure
that they have the necessary resources, equipment and support lo ensure that children affected by Cancer in
Northern Ireland have a¢¢ess lo the best possible treatment and ca￿.
The charity also aims to raise awareness of childhood cancer and the effec15 il has on families across
Northem Ireland, and to funding research into paediatric oncology.
In addition to this, ihe charity is committed lo providing addthonal support lo families affected by cancer.
MAIN ACTIVITIES
Staffing and Sp&cialisod Car
The Children's Cancer Unit Charity slrwes lo ensure that children and young people re￿1ve the highest level
of care they need during their cancer journey by supporting the ffledical teams involved in their treatment. We
fund vital posts across a range of disciplines al the Haematology and Oncology Unil.
We also provide support and resources for the wider Unit team and by funding training and education
Pfogrammes for the stsff lo ensure they have the knowledge and skills to provide the best possible care.
Infrastructure
We actively contribute to the funding, development and enhancement ol the physical infrastructure of the Unil.
here possible. we have funded the wnstruclion of additional rooms and spaces on the ward and clinic.
In the past this has iricluded the creation of trNo isolation suites. as well as dedicated rooms tailored specifically
for teenagers and young people, and a parents, kitchen on the ward. Through these inib'alives. we strive lo
improve the physical environment Df the Unil, making it a place of comfort, care and supptsrt.
Equipment
The Children's Cancer unit Charity provides and funds a range of equipment lo benefit children during their
cancer journey, both at hospital and al home.
We invest in essential medical equipment eg. funding the stsle of the art Ultrasound Room.
We aSso provide specialised equipment and resources lo prepare children for treatment including My Special
Aflac Ducks, play resources and sensory toys.
Our Robotics programme enables children lo a¢¢ess school during their treatment through the use of
telepresence robots, which help them get back into the classroom remotely and stay connected with their
schoolwork, lea¢hers and classmates.
Famlly Support Servlces
The Children's Cancer Unil Charity provides a range of seNices lo farnilies to ensure they find some level of
comfort, nomality and togetherness during their child's cancer joumey.
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CHILDREN'S CANCER UNIT CHARrrY
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 OCT08ER 2025
These services include practical and financial support lo ease the burdens families may lace following a cancer
diagnosis, home from home comforts in the Unit such as seasonal Ireals, visits and activities, as well as toys
and games. We organise events and opportunities for families lo spend quality lime together away from the
hospital setting.
Research & Devèlopment
The Children's Cancer Unil Charity actively conliibules lo research focused on improving treatment options
and outcomes lor children with carn￿r.
We continue lo work in partnership with other organisalions lo develop inilialives and improvements for
children and young people with cancer, including the ALlolescenl & Young Adolescent IAYAI Service. the
Northern Ireland Charities Health Coalition, the Northern Ireland Cancer Charitiès Coalition, as well as working
with Queens University Belfast lo prornole and engage Students with children's cancer nursing.
Together, we build a stronger, more supporbve environment for children, and strive to make a posfcive.
lasting impact on every child's cancer journey.
ACHIEVEMENTS AND PERFORMANCE
Govemance and Structure
In line with ils cOmm￿tMent lo organisation81 growth and long-lerm sustsinability, the Charity further
strengthened ils staff team during the year through the recruitment of a full-time Community Fundraiser. This
strategi¢ appointment reflects the Charity's continued investment in developing sustainable income streams
and enhancing engagement with Indiv￿uals, community groLJPS. schools and corporate partners. The role is
focused on expanding community ftjndraising aclivilies, fostering long-term supporter ￿latiOnshIpS and
increasing public awareness of the Charity's work.
By strengthening fundraising capacity, this appointment will help ènsuie the Charity is well POSTtioned lo
continue providing essential services and support lo children with can￿r and their families into the future.
Supporting the Unit
The Charity continued lo provide support lo the Children's Cancer Unrt through the provision of equipment and
resources for the Ward and Clinic, as well as providing toys, gifts and treats for ehildren and families.
We have continued our partnership with Ats¢ Northern Ireland to provide My Special Aflac Ducks lo children
diagnosed with cancer.
The Children's Cancel Unrt Charity continued its cornmitment to funding a range of specialist posts within the
Unil. recognising the vital contribution these roles make to the care and wellbeing of children and their families.
During the year, the Charity provided funding for an Assistant Clinical Psychologist. a Brain Tumour Dedicated
Social Worker, a Clinical Research Nurse, a Play Spe¢iali5t (including weekend ¢overl, and a Clinical Fellow.
In addition, the Charty expanded its support by irilroducing funding for a Benign Haemalology Social Vvorker,
further enhaneing the speaalist services available lo children and families receiving treatment and care.
The Charity continued its commitment to SUPPDrting the professional development and wellbeing of the
multidisciplinary team within the Children's Cancer Unil, recognising that investment in stsff contributes directly
to the quality of care and support provided lo children and their families. Throughout the year, the Charity
nded a rallge of education, training and professional development opportunit￿S for staff a¢ross the
MU￿Id1$Clpllnary team. This Includ￿ supporting attendance at specialist Courses, conferences and educational
events lo enhance knowledge, skills and the delivery of best practice. As one example, the Charity funded
attendance lor len members of the multidisciplinary team al the Children's Cancer and Leukaemia Group
ICCLGI Annual Conference In Birrllingham, providing valuable opportunib.es lo leam trom national and
international experts, share best practice and strengthen professional networks. The Charity also invested in
stsff wellbeing by funding a series of wellbeing workshops for nursing stsff. delivered by Queen'5 University
Belfast. These sessions focused on promoting resilien￿, supporting stsff wellbeing and recognising the
emotional demands of working within paediatric on¢ology.
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CHILDREN'S CANCER UNIT CHARITY
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The Charity continues lo maximise the use ol its headquarters lo support the work of the Children's Cancer
Unil and the wider multidisciplinary team. Throughout the year, the meeting rooms were regularly utilised by
Unil stsff for clinical meetings, training, famity consullalions and Se￿l¢e planning, providing a welcoming and
accessible space In close proximity to the hospital. The continued use of these facilrties has further
strengthened collaboration between the Charity and the Unil. while enhancing our ability lo respond efficiently
lo the needs of staff, children and families.
Family Support
The Charity continued to provide financial assistance lo families through its Family Grants programme, with
referrals made by the Soryal Work Team within the Unil. These grants he5ped lo alleviate some of the
additional financial pressures associated with a childhood cancer diagnosis by 5UPPOrting a range of needs,
including travel for treatment, specialist equipment for the famity home, childcare for siblings, educational
resources and palliative care.
During the year, the Charity further enhanced ils Roi)otics Programme through investment in a new suite of
Awsbot Beam telepresence robots These upgraded devices provide children undergoing prolonged
treatment with improved access lo their classrooms, enabling them to maintain educatiollal participation and
social connections with their peers while receiving care. The enhanced technology offers greater reliability
and luncbonality, ensuring the Charity Can ¢ontinue to deliver this important service to children and families
when it is needed most.
Working in partnership with Young Lives vs Cancer, the Charity continued to support the Parents, Advisory
Group, providin9 parents and ￿rerS with an opportunity to share their experiences, offer feedba¢k and
contribute lo the ongoing (Sevelopment of services within the Children's Cancer Unil.
As part of ils commitment lo supporting the emotional and physical wellbeing of families, the Charity also
funded Ath'on Cancer lo provide complementary therapies within the Unil. These therapies offered paients
and carers valuable opportunities for relaxation and wellbeing during what Is often an exceptionally
challenging lime.
The Charity also delivered a programme of family events throughout the year. recognising the importance of
creating positive expeTrences and opportunities lor families lo spend lime together away from the clinical
environment. Highlights included a Christmas celebration in partnership with Davy, where families attended
Belfast's Christmas Lights Swilch-on. and a Summer Family Fun Day supported by Aflac Nl. These even15
prtsvided children undergoing treatment and their families with the opportunity lo create lasting memories,
strengthen peer corinections and enjoy shared experiences in a safe and supportive setting.
Raising Awargnèss
The Charity continued to raise awareness of childhood cancer, the work of the Children's Cancer Unit and the
support available lo families through a range of COTNmuni¢8tions, education and partnership initiatives.
During the year, the Charity officially launched its new website, providing an enhanced platform to share
inft>rmalion about its services, engage with supporters and increase public awareness of its work. A Series of
new videos was also produced, highlighting the Charity's impact and showcasing the Children's Cancer Unil,
while family stories and lived eXperIen￿S were shared throughout the year lo raise awareness ol the realities
of childhc>od can￿r and the difference that charitable support makes.
In partnership with Can￿r Fund for Children and Friends c)f the Cancer Cenlre. the Charity once again
delivered Go Gold Day during Childhood Cancer Awareness Month, with events in the hospital and by
recognising and raising awareness of Ihe issues faced when a child is diagnosed with Cancer.
The Charity also continued tts successful partnership with the School of Nursing and Midwifery at Queen's
University Belfast, delivering the third year ol the programme. This included sponsorship ol the Dr Sid
Dempsey annual student prize, the delivery of the annLJa5 student showcase conference and the continuation
of the travel prograrnme lo Atlants, providing valuable learning and professional development opportunities
for future nurses.
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CHILDREN'S CANCER UNIT CHARITY
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
Recognising the importance of effective communication in paediatric oncology and haemalology care. the
Chanty funded Advanced Communication Skills Training as part of the Adolescent and Young Adult IAYAI
Service. This programrne equips heallhGare professionals wrfth the spècialist comrnunicalion skills required lo
support children, young people and their families through difficult and sensitive conversations.
The Charity also continued lo contribute lo the widercancercommunity through ils membership oflhe Northern
Ireland Cancer Charities Coalition and active participation in its Children, Adolescttnts and Young Adults
ICAYAI subgroup. working collaboratively with partner organisalions lo improve outcomes and advocate for
children and young people affeded by cancer.
Fundraising
The Charity continued lo benefit from the exceptional generosty of its corporate partners. community
supporters and the many families connected to the Children's Cancer Unit, whose fundraising efforts remain
central to the Charity's ability to provide vital services and support.
During the year, the Charity strengthened and developed a number of valued corporate partrTrerships,
including Grand Opera HoLJse Belfast. Da￿ Wealth ManageThenl, Aflac Northern Ireland and Nl Screen.
The first year of the Charity's two-year partnership with Grand Opera House Belfast generated in excess of
£50,000 through a range of fundraising and engagement acb'vilies. The Charity also continued its s￿￿essful
partnership with Davy Wealth Management, whose ongoing support concluded during the retx>rting period,
having raised a total of £112,550 across the partnership years_
August 2025 saw the return of the CCUC Golf Classic, bringing together more than 300 supporters at
Rockmounl Golf Club. The event was an oulslanding success and is on track to raise in excess of £150.000.
demonstrating the continued generosty and commitment of the Charity's supporters, and the organising
committee.
Alongside these flagship partnerships and events, the CharEty continued lo receive excellent sUPPOrt through
community fundraising inilialives, with schools, businesses, community groups and individual supporters
organising a wide range of activities throughout the year. The Charty also experienced increased
engagement from families connected lo the Children's Cancer Unit many ofwhom chose lo give back by
ftjndraising in support of future patients and their families.
Towards the end of the reporty'ng period. the Cha￿ty Invested In rts future fundraising capacty IhrDugh the
recruitment of a full-lime Community Fundraiser This strgtegic appointment will support the continued
development of community and corporate fundraising. strengthen supporter engagement and help ensure
the long-lerm sustainability of the Charty's services.
Research & D&v¢lopment
The Children's Cancer Unrt Charity remains Committed to advancing childhood cancer research and improving
outcomes for children and young people through investment in Collaborative research, innovatitsn and clinical
partnerships.
Workn"ng alongside U1sler University, Queen's University Belfast and University College Dublin, the Charity
continues lo support research that has the potential lo improve diagnosis, Irealmenl and survivorship for
chI￿ren and young people with cancer.
During the year, the Charity entered the second year of its Ihre&year PhD sludentship with Ulster University,
exploring the psychosocial needs of adolescents and young adults with a cancer diagnosis through an all-
island mixed methods study. Building on this Commitment lo research capacity, the Charity also established
fiJnding for collaborative PhD sludenlships with the Patrick G. Johnston Centre for Cancer Research at
Queen's Universrty Belfast. These projects
Intsgralive Functional Genomics lo ACcele￿te Precision
Oncology in Childhood C&ncets and Molecular Glues as New Therapies for Paedialric Leuka8mia
contribute to the development of innovative approaches lo personalised treatment and improved outcomes for
children with cancer.
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CHILDREN'S CANCER UNIT CHARITY
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
L(M)king ahead, the Charity has also committed lo supporting the Precision Oncology Ireland 2 programme,
specifically with funding towards a collaborative inilialNe between University College Dublin and Ulster
Universty, which is expected lo ¢omffEnce in 2026 and will further strengthen research collaboralitsn across
the island of Ireland.
The Charity also sought lo strengthen research collaboration by convening the inaugural CCUC Children's
Can￿r Research Workshop al Riddel Hall, Queen'5 University Belfast, in May 2025. Bringing logelhér
researchers, clinicians and key stakeholders, the workshop provided an important opportunity lo share
emerging research, identify opportunities for collaborab'on and support the development of future paedialric
oncology research.
In October 2025, the Charity partnered with Childhood Cancer Ireland. Children's Hoallh Ireland and the Royal
Belfast Hospital for Sick Children lo deliver the inaugural All-lsland Paediatric Oncology Conference. This
landmark event brought together healthcare professionals, researcheis and partner organisakn'ons from across
the island ol Ireland lo share knowledgè, strengthen collaboration and prorrrf)te excellence in paediatric cancer
care and research.
Ak)ngside ils investment in research, the Charity con11nued lo advoeale for improved services and research
opportunities for children and young people with cancer. Working collaboratively with clinical partners and
other stakeholders, the Charity supported initiatives lo strengthen paedialric oncology services, improve
access trj research and clinical trials, and foster greater wllaboration acros5 the childhood cancer sector.
FINANCIAL REVIEW
The Charity's income for the 12 month period ending 31 ￿ October 2025 was £1,277,718, increasing from the
previous financial year1£1,092,003 in 20241.
Total resources expended of £815.339 increased when compared lo the previous financial year 12024.
£754,180), mainly due lo the restructuring of the team, new staff roles, and move lo new headquarters.
Total net assets amounted lo £4,772,904 as of 31* October 202512024.. £4.310,5271.
The majority of funding comes from voluntary donations.
Reserves Poll¢y
The Trustees have considered the Charity's risk register, annual operating budget and known financial
commitments in delemiining an appropriate reserves policy. As the Charity relies significantly on voluntary
income, which can fluctuate from year to year, maintsining adequate reserves helps ensure the continuity of
seNi¢es, protects against unforeseen reductions in income and enables the Charity lo meet its ongoing
charitable commitrllents.
For this purpose. the Trustees define free reserves as unreslricled funds excluding designated funds and
amounts represented by tangible fixed assets held for the Charity's own use. Designated funds forrn part of
unrestricted funds bul have been set aside by the Trustees for approved strategic projects and mulli-year
commitments and are not therefore available lo rneet unforeseen financial pressures.
The Trustees consider il appropriate lo maintain free reserves equivalentto ￿e1ve months. budgeted operaling
expenditure, being approximately £1,300,000. This level has been delemiined having regard to the Charity's
financial risks, conlraclual obligations, staffing commitments, research programmes and other 51rategic
investments.
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CHILDREN'S CANCER UNIT CHARITY
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 OCT08ER 2025
Al 31 October 2025, total unrestricted fvnds amounted to £4,772,904, of which £1,433 was represented by
tangible fixed assets, giving free reserves al the year end of £4,771,471, equivalent lo approximately four
years. operating expenditure and signilicsnlly above the level sel by the poltcy. Since the year end, the
Trustees have resolved lo designate £3,300,000 of these funds for strategi¢ SerV￿e developmen15, the
potential acquisition of premises and the support of future research activity, as described in note 16 to the
financial slalemenls. After taking account of these designations, free reserves amount lo £1.471,471,
equivalent to approximately twelve months, operating expenditure. This is marginally above the level set by
the policy, reflecting funds held pending commencement of approved expenditure in the new financial year.
The Trustees are satisfied that the level of reserves held is appropriate to safeguard the Charity's ongoing
operations 3nd financial sustainability.
The Charity's unrestricted funds are principally represented by the Charity's investment portfolio, which is
managed on a discretionary basis and is readity realisable. The Trustees monitor the value of reserves in light
of investment market movements as part of their regular review of the Charty's flnancial posth.on and would
lake corrective action should free reserves fall materially below the policy level.
The Trustees review the reseNes policy and the level of reserves held al least annually as part of the budgeting
process. Should free reserves frdll below, or rise materially above, the 18rgel range. the Trustees will 8gree a
plan lo restore reserves lo the target level within a reasonable period.
The Trustees review the reserves policy and the level of reserves held at least annually as part of the budgeting
prO￿ss. Should free reserves fall below, or rise materially above, the target range, the Trustees will agree a
plan lo restore reserves lo the target level within a reasonable period.
PLANS FOR THE FUTURE
Plans for the next twelve months include.
Supportlng the Children's Cancer Unit
The Children's Cancer Unit Chanty will continue lo enhance its support for children, young people and
families while identrfying new opportunities lo strengthen the services and ￿re provided within the Children's
Cancer Unit.
Building on ils exisb'ng investment in specialist posts, the Charity has Commitied lo funding a dedicated
Dietician for the Unit and an additional Administrator for the Outpab'enls Clinic, recognising the irnportant
contribution these roles will make lo patient care, service delivery and the overall experience of Children and
families.
The Charity will continue lo work closely with the newly established Adolescent and Young Adult IAYAI
Service, supporting ils ongoing developfnenl IhroLJgh the continued funding ol Advanced Communication
Skills Training IACSTI and exploring opportunities lo invest in additional specialist roles where need is
identified.
The Charty will also continue lo deliver a programme of family events, creating opportunitie5 for children and
families lo spend qualty lime together and build supportNe peer connections outside ol the hospital
environment.
In partnership with the Children's Cancer Uni( the Charity will undertake a project lo redesign the athorf(
wrthin the outpalienl clinic and I￿atment rooms. helping lo create a more welcoming, child-frielld
environment that enhan￿ the experience of patients and their families.
The Charity will also continue io invest in the professional development and wellbeing of the multidisciplinary
team, while ensuring ils headquarters remains a valuable resource for Unil staff through the provision of
meeting, training and family support space that fosters collaboration and strengthens partnership working.
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CHILDREN'S CANCER UNIT CHARITY
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
Raising Awarene$$
The Charity will continue lo raise awareness of childhood cancer, the work of the Children's Cancer Unil and
the suptK>rt available lo children, young people and their families through strategic communications,
education and collaborative partnerships.
Building on the successful launch of the Charity's new website, a key priority for the coming year will be the
development and irnplementalion of a search engine oplimisalion ISEOI strategy lo increase the Charity's
digital reach, improve online visibility and ensure that families, supporters and healthcare professionals Can
more easily access information about the Charity's services.
The Charity will also continue to invest in high-quality digital content, developing a series of new videos to
showcase the impact of ils services. This will include highlighting the specialist roles funded within the
Child￿n,$ Cancer Unit, the Robotics Programme and the differen￿ these initiatives make lo children and
families.
The Charity will conliT7ue lo slrengihen rts partnership with the School of Nursing and Midwrfery al Queen's
University Belfast, supporting inilialives that inspire and develop the next generation of healthcare
professionals with an Interest in paedialric oncology and haematology.
The Ch8rity will also remain an active member of the Northern Ireland Cancer Charities coal￿On, including
ils Children, Adolescents and Young Adults ICAYAI subgroup, working collaboratively with partner
organisations lo raise awareness, influence policy and improve oulctsmes for children and young people
affected by cancer.
Famlty Support
The Children's Cancer Unil Charity will continue to work alongside the Social Work Team within the Unlt to
deliver appropriate support to families, as well as lo Continue lo expand the Robotics Programme
Re¢c￿nis1ng the Importance of supporting families beyond Irealmenl, the Charity will partnei with Cancer
Fund for Children lo devebp and deliver a new bereavement support seTvice for families.
We wi51 also deliver additional family events and parties lo allow children and young people lo relax and
enjoy quality lime logelher in a sale space, outside of the clinical environment
Fundraising
The Charity will continue lo strengthen and diversify ils fundraising programme lo ensure the long-lem
sustainability of ils services and support for child￿n with cancer and their fami15es.
A key priority for the coming year ￿￿11 be investment in a dedicated Customer Relationship Management
ICRMI system lo enhance supporter engagement, strengthen donor stewardship and irnprove the efficiency
and effectiveness of fundraising operations. This investment will enable the Charity to better manage
supporter relationships, develop more personalised communicats'ons and support future fundraising growth.
The Charity will continue lo deliver a programme of flagship fundraising events, includino the Dragon 8081
Race, Abseil Challenge and other ftjndraising inilialives, while also encouraging participation in Ihird-paty
ch8llenge events such as marathons and other organised events. These activities wi15 provide supporters
wth a wide range ol opportunities lo engage with and raise funds lor the Charity.
Alongside these events, the Charity will continue lo grow its corporate and community fundraising
programmes by developing new partnership5, strengthening relationships with existing supporters and
providing schools, businesses, community groups and individual fundraisers with the resources and support
they need to delNer successftjl fundraising aclivilies. Through these efforts. the Charity aims lo further
increase public engagement and secure sustainable income lo support its charrtable objectives.
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CHILDREN'S CANCER UNIT CHARITY
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
Governance and Structure
The Charity will continue to strengthen its governance arrangements lo ensure it remains well positioned lo
deliver ils charitable objectives and support its future growth.
During the coming year, the Charity will progress the incorporation proce55 and conb'nue lo ensure full
Complian￿ with the requirements of Ihe Charity Commission for Northern Ireland and all relevant
governance and regulatory obligations.
The Boar(I will also strengthen its governance framework through the continued development of ils
committee slruclure. Following the appointment of a new Honorary Treasuier, the Charity will further develop
the work of its Audit and Risk Committee, enhancing financial oversight, risk management and
organisalional assurance.
Recognising the increasing importance of research within the Charity's strategic objectives, the Board will
establish a Research Subcommittee and develop a Research Slral4y to guide ftjlure investment,
collaboration and innovation in paediatric oncology research
The Charity will also undertake a review of the Composition, skills and experience of the Board ol Trustees to
identify any gaps and ensLJre Ihe Board continues io reflect the expertlse and diversty required lo support
the Charity's strategic ambib'ons and long-lem) sustainability
R•$•arch and Development
The Children's Cancer Unil Charity will continue lo invest in research that has the potential lo improve the
diagnosis, treatment and outcomes of children and young people with cancer. The Charity will build on ils
existing research partnerships with the Patrick G. Johnston Centre for Cancer Research at Queen's University
Belfast, Ulster University and University College Dublin, maintaining its commitment lo collaboratNe. all-island
resear¢h initiatives.
During the coming year. the Charity will continue lo support ils existing research funding Commitments.
including its PhD studentships and collaborative research projects. while ¢ommencing the Piecision Oncology
2 IP021 programme in pathership with Ulster University and University College Dublin. This investment
reflects Ihe Charity's commitment lo advancing precision medicine alld smproving treatment options for
children and young people with cancer.
Recognising the growing importance of research within the Charity's work, the Board will also develop a
dedicated Research Strategy and establish a Research Committee lo provide slralegic oversight of research
investment, strengthen collaboration with academi¢ and clinical partners, and ensure that future research
funding is aligned with the Charity's mission and priorities.
Trustees, responslbllltlos
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
a￿ordanCe with applicable law and United Kingdom Accounting Standards (United Kingdom Gènerally
Accepted Accounting Practice).
The1aw applicable lo charities in Northern I￿land ￿qUireS the irustees to prepare financial statements for
each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming
resources and application of resources of the charity for that period.
In preparing these financial slalefnenls, the trustees are required to..
select suitable accounting policies and then apply them consistentty.,
Observe the methods and principles in the Charities SORP 2019 IFRS 1021..
make judgements and estimales that are reasonable and prudent",
state whether applicable acwunting standards have been followed.,
prepare Ihe financial statements on the going concern basis unless it is inappropriate lo presume that
the charty will Continue in operation.
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CHILDREN'S CANCER UNIT CHARITY
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees are responsible for keeping proper accounting recoTds that disclose with reasonable accuracy al
any time the financial position of the charity and enable them to ensure that the financial statemen15 comply
with the Charities Act (Northern Ireland) 2008. the Charities (Account5 and Reports) Regulations INorthern
Ireland) 2015 and the provisions of the trust deed. They are also responsible for safeguarding the assets of
the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Dlsclosurg of Information to the auditors
We. the Iruslees who held office al the date of approval of these Financial Statements as sel out above, each
confirn, so far as we are aware, that..
there is no relevant audit information of wh￿h the company's auditors are unaware,. and
we have taken all the steps that we ought to have taken as trustees in order lo make ouiselves aware of
any relevant audit information and lo establish that the company's auditors are aware of that information.
On behalf of the board
Felix Mooney, Chairman
Dale
Page1D

CHILDREN'S CANCER UNIT CHARITY
INDEPENDENT AUDITOR'S REPORT
Opinion
We have audited the financial stslements of Children's Cancer Unit Charity Ilhe'charilable company'l for the
year ended 31 October 2025 which comprise Slalement of Financial Activities. Balance Sheet, Slalement of
Cash Flows and notes lo the financial stalemenls, including significant accounting Policies. The financial
porting framework that has been applied in their preparation is applicable law and United lQngdom
Accounting Stsndards, including Financial Reporting Standard 102 The Financial Reporting Standard
applicable the UK and Republic of Ir8land (United Kingdom Generally Accepted Accounting Practicel.
In our opinion the financial statements..
give a true and fair view of the stsle of the chantsble company's affairs as al 31 Oclokr 2025, and
of its Incoming resources and application of resources, including its income and expenditure, for
year then ended..
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice", and
have beell prepared in accordance with the requirements of the Charities Act INothem Ireland)
2008.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs IUKII and
appli￿ble law. Our responsibilities under those standards are further described In the auditor responsibilities
for the audit of the finaricial slalemenls section of our report. We are independent of the charitable company
in accordan￿ with the ethical requirements that a￿ relevant lo our audit of the financial 51alements in the UK,
including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities iri accordance
with these requirements. We believe that the audit eviden￿ we have obtained is sufficienl and appropriate
lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial stalemenls, we h8ve concluded that the trustees. use of the going concern basis of
accounth.ng in the preparation of the financial slalements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating lo events or
conditions that, individually or collectively, may Cast significant doubl on the charitable Company's ability to
ntinue as a going concern for a period of at least b￿e1ve months Iiom when the financial statements are
aulhorised 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 infonnation
The other informatwjn Cofflprises the infom)ation included in the trustees. annual report2, other than the
financial slalements and our auditor's report thereon. The trustees are responsible for the other
information. Our opinion on the financial statements does not cover the other information and we do not
express any fom of assurance conclusion Ihereon.
Our responsibility is to read the other information and, in doing so. consider whether fhe other infomalion is
rnaterially inconsislenl with the financial statements or our knowledge obtained in the course of the audit or
otherwise appears ID be materialty misslaled. If we idenlfy such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements theMse￿e$. If, based on the work we have perfomed, we conclude that there is a material
rnisststemenl of this other information, we are required lo report Ihal fact.
We have nothing to report in this re9aTd.
Page 11

CHILDREN'S CANCER UNIT CHARrrY
INDEPENDENT AUDITOR'S REPORT
Matters on whlch we are requlred to rgport by exception
We have nothing to report in respect of the following matters in relation to which the Chartties IAc¢ounls
and Reports) Regulations {Northern Ireland) 2015 require us lo report lo you if. in our opinion".
the information gnien in the trustees, report is inconsistent in any material resp8Ct with the financial
statements," or
sufficieril accounting records have not been kept,. or
the financial statements are not In agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
Responslbilities of trustees
As explained more fulty in the trustees. responsibilities statement set out on page six, the trustees are
responsible for the preparation of the finaTrcial statements and for being satisfied thatlhey give a true and
fair view, and for such internal control as the trustees determine is necessary lo enable the preparation of
financial statements that are free from material misstatement, whether due lo fraud or error.
In preparing the financial slatemenls, the trustees are responsible for assessing the charitable
company'5 abilty to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of xcounting Ljnless the trustees either intend lo liquidate
the charitable company or lo cease operations, or have no realistic allernalive but lo do so.
Auditor rosponsibilitios for the audit of the financial stat¢ments
We have been appointed as auditor under section 65121 of the CharTties Act INorthern Ireland) 2008 and
report in accordance with the Act and relevant regulations made or having effect Ihereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due lo fraud or error. and lo issue all audttor's report that
includes Dur opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audrt conducted in accordance wilh ISAS IUKI will always delecl a material misstatement when it exists.
Misslalemenls can arise from fraud or error and are considered m31erial if. individually or in the
aggregate, they could reasonably be expected to influence the e¢onomi¢ dècisions of users taken on
the basis of these financial statements.
A further description of our responsibilities is available on the FRC'S webgite at..
https'.IlWM￿.IrC org.uklauditorslaudit-assuraneelaudilor -s-responsibililies-for-Ih&audil-of-Ihe-fLldescription-
of- the_audilorO/oE20/D800/099s_responsibililies-fof. Thls description forms part of our auditor's report.
Explanation as lo what exfenl the audit was tronsider6d capablg of detecting irregularilEs, including fraud
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We
design procedures in line wrth our responsibilities, outlined above, lo detect material misstatements in
respect of irregularities, including fraud. Owing lo the inherent limitations of an audit there is an
unavoidable risk that material misslalemenl in the financial statements may not be detected. even
though the audit is properly planned and performed in accordance with ISA'S IUKI.
The exlenl lo which our procedures are capable of detecting irregularrties, including fraud is detailed
below".
Based on our understanding of the company and industry, we identif1ed that the principal risks of non-
compliance with laws and regulations related lo compliance with Employment Law, Environmental
Regulations and Health & Safely Laws, and we considered the extent lo which non-compliance might
have a material effect on the financial slalements. We also considered those law5 and regulations that
have a direct impact on the preparation of the financial statements such as Cornp8nies act 2006 and
applicable lax laws. The Audit engagement partner considered the experience and expertise of the
engagement team lo ensure that the learn has appropriate competence and capabilities lo identify or
Page 12

CHILDREN'S CANCER UNIT CHARITY
INDEPENDENT AUDITOR'S REPORT
recognise non-compliance with the laws and regulation. We evaluated management's incentives and
opportunities for fraudulent manipulation of the financial statements (including the risk of override of
Controlsl and determined that the principal risks were related to posting inappropriate journal entries to
manipulate financial perf0rrnan￿ and management bias through judgements and assumptions in
significant accounting estimates. in particular in relation to significant one-off or unusual transactions.
We apply professional sceplicism throughout the audit lo consider potential deliberate omission or
concealment of significant trans8clions, or incDmplelelinaccurale disclosures In the financial
statements.
In response to these principal risks. our audit procedures included but were not limited to".
Enquiry ol management on the policies and pr￿ed￿re$ in place regarding compliance with laws
and regulations, including consideration of known or suspected instances of non-compliance and
whether they have knowledge of any actual, suspected or alleged fraud.,
Inspection of the company's regulatory and legal correspondence and review of minutes of
dire¢tof s meetings during the year",
Gaining and understanding of the internal controls established lo mitigate risk related lo fraud.,
Discussion amongst the engagement team in relation to the identified laws and regulations and
regarding the risk of fraud, and remaining alert to any indications of non-compliance or opportunities
for fraudulent manipulation of the financial statements throughout the audit..
Identifying and testing journal entries to address the risk of inappropriate journals and
management override of controls.,
Designing audit procedures lo incorporate unpredictability around the nature, liming or extent of our
testing-,
Challenging assumptions and judgements made by management in their significant accounting
estimates, including estimating useful lives of tangible fixed assels, and allowance for the impairment
of old or obsolete stock", and
Review of the financial statement disclosures lo undertying supporting documentation and
enquiries of management.
The primary responsibility for the PTevention and detection of irregularities including fraud rests Wlth those
charged wrth governance and management. As with any audit, there remains a risk of non-detection or
irregularities, as these may invofve collusion, forgery, intentional omissions. misrepresentations or
override of internal controls.
As part of an audit in accordan￿ with ISAS (UK}. we exercise professional judgment and maintain
professional scepticism throughout the audit. Vve also..
Identify and assess the risks ol material misslalement of the financial statements, whether due lo fraud
or error, design and perform audit procedures responsive lo those risks, and obtain audit evidence
that is sufficient and appropriate lo provide a basis for our opinion. The risk of not delecling a material
misstatement resulting from fraud is higher than for one resulting from error. as fraud may involve
co15usion, forgery, intentional omissions, misrepresenlalions, or the override of internal control.
Obtain an understanding of inlemal control relevant lo ihe audit in Drder lo design audit pr￿edureS
that are appropriate In the circumstances, bul not for the purpose of expressing an opiriion on the
effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the ￿asonab&eness of accounting
eslirnates and related disclosures made by the directors
Conclude on the appropriateness of the directors use of the going concern basis of a¢counb'ng and,
based Dn the audit evidence obtsined. whether a material un¢ertainty exists related lo events or
conditions that rnay cast Signifi￿nI doubl on the company's ability lo continue as a going concern If
we conclijde that a material Un￿rtaInty exists, we are require(S to draw attention in Dur auditof s report
lo the related disclosures in the financial slalements or, if sijch disclosures a￿ inadequate. lo modify
our opinion. Our conclusions are based on the audit evidence obtained up lo the dale ol our auditor's
report. However. lulure events or condV(ions may cau* the company lo cease lo continue a5 a going
concern.
Pagè13

CHILDREN'S CANCER UNIT CHARITY
INDEPENDENT AUDSTOR'S REPORT
Evaluate the overall presentation, structure and conlenl of the financial statements, including the
disclosures, and whether the f nancial statements represent the underlying transactions and events in
a manner that achieves fair presentation.
We communicate with those charged with govefnance regarding. among other matters. the planned
swpe and timing of the audit and significant audit findings, including any signifi¢ant deficiencies in internal
control that we identify during our 8udrt.
Use of our ￿POrt
This report is made solely lo the charitable company's trustees, as a body, in accordance with Part 4 of
the Charities (Accounts and Reports) Regulations INorthern Ireland) 2015. Our audrt work has been
undertaken so that we might slate lo the charitable company's trustees those matters we are required to
slate lo them in an auditor's report and lor 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 the charrtable
company's truslees as a body, for our audit work, for this report, or for the opinions we have formed.
Keith William Mcmanus FCCA (Seni
Auditorl
For and behalf of
McGuire+ Farry Limfced
Chartered Certrfied Accounlanls and Statutory Audrtors
Emerson House
Carryduff
Belfast
BT8 8DN
2? TL41J Zoji
Page 14

CHILDREN'S CANCER UNIT CHARrrY
STATEMENT OF FINANCIAL ACTIVITIES
Ilncluding the Income and Expendituro Accounti
FOR THE YEAR ENDED 31 OCTOBER 2025
202S
2024
uftrégtrictÉd
Restricted
lunds
Totsl
Total
Note
Income from:
Donations and legacies
Other trading activities
Other
Total in¢omg
895,863
895.863
654,782
28.420
924,283
28.420
924.283
17,837
672.619
ExpendltL¢r? on:
Raising funds
Charitable activities
Totsl 8xpendlture
43,137
772,202
815,339
43,137
772,202
815.339
69,128
685,052
754,180
Nel gain on revaluation of
investments
Net in¢omo
353,433
353,433
419,384
462,377
462.377
337,823
Transfers between funds
Net movement in funds
462,377
462.37f
337,823
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4,310,527
4.772,904
4,310,527
4.772,904
3,972,704
4,310,527
All income and expenditure derive from continuing activities.
The slalement of financial activities includes all gains and losses recognised during the year.
Page15

CHILDREN'S CANCER UNIT CHARITY
BALANCE SHEET
FOR THE YEAR ENDED 31 OCTOBER 2025
2025
2024
Noil
Fixed assets
Tangible assets
Investments
1,433
4,503,126
1,790
4,025,269
4,504,559
4,027,059
Cufftnt assets
Debtors
Cash al bank and in hand
5,491
382,969
395,092
395,092
388,460
Creditors: amounts lalllng due wlthln one y8ar
12
1126,7471
1104,9921
Net current ass•ts
268,345
283,468
Total assèts less current liabilities
4,772,904
4,310,527
Charlty Funds
Unrestricted fund8- General Funds
4.772,904
4,310,527
The financial statements were approved and aulhorised for issue by the Board on
Signed on behalf of the board of trustees
Signature
Name, Trustee } 16 r)
rfkJG
Date
The notes on pages 18 to 25 fom) part of these financial slalemenls.
Page 16

CHILDREN'S CANCER UNIT CHARITY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 OGTOBER 2025
2025
2024
Note
Cash flow from operating activities
Nel inctsmelllossl for the reporting period
462,377
337.823
Adjustments for..
Depreciation charges
nteresl received
Dividends and interest from investments
Write off ol creditor balances
Investrnent management lees
Net gain from revaluation of investments
10
357
13.4361
114.8161
110.1681
20,019
1353,4331
447
13,7781
114,0591
18,564
1419,3841
Changes Nn..
Creditors
Cash generated from operations
12
37.414
138,314
85,660
5,273
Interest received
Nel cash from operating activities
3,436
141,750
3,778
9,051
Cash flow from investing activitles
Addib'ons
Net ¢a$h flow from investing activities
129,627
129,627
Net increase I Idecreasel In cash and cash equlvalents
12,123
9,051
Cash and cash equlvalents at the beginning of the ygar
382,969
373,918
Cash and cash equivalents at the end of the year
395,092
382,g89
Page17

CHILDREN'S CANCER UNIT CHARrrY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Surnmary of slgnlfl¢ant aecounting policies
lal General information and ba81s of preparatlon
Childrèn's Cancer Unil Charity is a charity registered with the Charity Commission for Northern Ireland.
The address of the regisleied Offi￿ is given in the charity information on page 1 of these financial
slatemenls.
The charity conslilutes a public benefit entity as defined by FRS 102. The finanaal statements have
been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable lo charitr'es preparing their accounts In accordance with the Financial Reporting
Standard applicable iri the UK and Republic of Ireland IFRS 1021 (second edition, effective January
20191. the Financial Reporting Standard applicable in the United Kingdom and Repub5ic cif Ireland IFRS
1021, the Charities Act INorthern Ireland) 2008 and the Charities (Accounts and Reports) Regulations
(Northern Irelandl 2015, and UK Generally Accepted Accounting Practi￿.
The Iruslees consider that there a￿ no material uncertainties about the charity's ability to continue as a
going concern. and the financial statements have accordingly been prepared on a going Concern basls
Ljnder the historical cost conventson, modrfied lo include certain items at fairvalue, including investments
measured at fair value through the Statement of Financial Aclivilies. The financial statements are
presented in sterling, which is the functional currency of the charity. and are rounded lo the nearosl £.
The significant accounb'ng policies applied in the preparation of these financial sialemenls are set out
below These policies have been Gonsislently applied lo all years presented unless othepwise slated.
Funds
Unrestricted funds are available for use al Ihe discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unreslncled funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is sel out in the notes to the financial statements.
Restricted funds are funds which are lo be used in accordance with specific reslriclions imposed by
donors or which have been mised by ihe charity lor particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted fund
is set out in the notes lo the financial stalemenls.
Icl Income recognitlon
All incoming resour￿5 are included in the Statement of Financial Activities ISOFAI when the charity is
legally entitled to the income after any performance conditions have been met. the arnounl can be
measU￿d reliably and it is probable Ihal the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement
dale in writing. If there are conditions attached lo the donation and this require5 a level of performance
before enlillement can be obtained then income is deferred until those conditions are fully mel or the
fulfilment of those Conditions is within the control of the charity and il 15 probable that they will be fu￿illed.
No amount Is Included in the financial slalements for volunteer lime in line with the SORP. Further detail
is gwen in the Trustees, Annual Report.
Investment income is earned through holding assets for investment purposes such as shares and
propety. 11 includès dividends. interest and rent. Vvhere it is not practicable lo identify investment
management costs incurred within a scheme with reasonable a￿uraCY the investment in¢ome is
reported net of these costs It is included when the amount can be measured reliably. Interest income is
recognised using the effective interest method and dividend and rent income is re¢ognised as the
charity's right lo receive payment is established.
Page 18

CHILDREN'S CANCER UNIT CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Idl Expgnditure rocognition
Al expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related lo the category. Expenditure is recognised where there Is a legal or
constructive obligation lo make payments lo third parties, f( is probable that the selllement will be
required and the amount of the obligation can be measured reliably. 11 is calegorised under the following
headings..
Costs of raising funds includes of costs in¢urTed in attracting voluntary income, and those incurred
in trading activities that raise funds-,
Expendrture on charitable activities comprises the costs of delivering services ihe communty,
togethei with supports costs incurred centrally and governance costs associated wrth the
governance arrangements of the charity which are primarily associated wffch Constitutional and
statutory requirements.
Other expenditu￿ represents those items not falling into the categories above.
Irw0Verab￿ VAT is charged as an expense against the activity for which expenditure arose.
I costs are allocated belween the expenditure categorie5 of the SOFA on a basis designed to reflect
the use of the resource.
lol Tangible fixed assets
Tangible fixed assets are stated at cost lor deemed costl or valuation less accumulated depreciation
and accumulated impairment losses. Cost includes costs diredy attributable to making the asset
capable of operating as inlended.
Depre¢ialion is provided on all tangible fixed assets. at rates calculated lo write r)ff the CDSI, less
eslimaled residual value, of each asset on a syslemalic basis over ils expected useful life as follows..
Furniture ?nd Fillings
Equipment
20% Reducing balan
200/¢ Reducing balan
In Investments
Investments, including cash balances and money market fvnd holdings maintained as part of the
investment portfolio managed by the charity's investment managers. are recognised initially al cost and
subsequently measured at fair value al the balan￿ sheet dale. Cash held by the investment managers
pending reinvestment is shown within fixed asset investments rather than cash al bank and in hand. in
accordan￿ with the Charrties SORP IFRS 1021.
Igl Debtors and credltors receivable I payable within one year
Debtors and creditors with no ststed interest rale and re￿IV0b1e or payable within one year are recorded
at Iransa¢tion price. Any losses arising from impairment are recognised in expenditure.
Ihl Impairnient
Assets not measured al fair value are reviewed for any indication that the asset may be impaired al
ea¢h balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's
cash generating unit, is eslimaled and compared to the carrying amount ￿ere the carrying amount
exceeds its recoverable amount. an impairment loss is recognised in profit Dr105s unless the asset is
carried al a ievalued amount where the impairment loss Is a revaluation decrease.
Page 19

CHILDREN'S CANCER UNIT CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
111 Fund accountlng
The Trust has various types of funds for which it is responsible, and which require separate disclosure.
These are as follows..
Restricted funds
Grants or donations received which are design8led by the donor for specific purposes. Such purposes
are within the overall aim of the charity.
Unreslri¢led funds- General funds
Funds which are expendable al the discretion of the charity in the furtherance of the objectwes of the
charity.
Unrestricted funds- Designated funds
Funds which have been Sel aside by the charity to act as a contingency to ensure the continuity of
service. Oesignaled funds continue lo count as part of the unrestricted ￿ndS of the charity.
(il Lea$è$
The charity dassifies the lease of premises as an operating lease. The lille io th8 premises remains with
the lessor. Rental charges are ch2rged lo the stslemenl of financial aclw((ies on a straight line basis
over the lemi of the lease.
{kl Employee benefits
When employees have rende￿d service lo the charity, short-lerm employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected lo be paid in exchange for
that seNi¢e.
The charity operates a defined wnlribulion plan for the benefit of its employees. Contributions are
expensed as they become payable.
111 Tax
As a charity, thè Trust is not liable to either income lax or Corporation tax.
Iml Going concern
The financial slalements have been prepared on a going concern basis as the Iruslees believe that no
material uncertainties exist. The Iruslees have considered the level DI funds held and the expected 5evel
of inwme and expenditure for 12 months from aulhorising these financial statements.
{nl Judgements and key Sources of estlmatlon uncertainty
The preparation of the financial statements requires the Trustees to make judgements, estimates and
assLJmptions Ihal affect the amounts reported. These are based on historical experience and other
factors considered relevant, and are reviewed on an ongoing basis. Actual results may differ froTn these
eslimales
Critical judgèments in applylng accounting policies
The folbwing judgements (apart from those Involving estimates) have been made in the process of
applying the above accounting policies that have had the most yigntficanl effect on amounts recognised
in the financial statements..
Impairment of tangible fixeiy 8ssets - tho Trustees assess al each reporting dale whether there are
indicators ol impairment of the Charity's tangible fixed assets. Factors taken Into consideration in
reaching such a decision in¢lude the economic viability and expected futu￿ performance of the asset
and of the Chaiity's aclivikn'es in general.
Page 20

CHILDREN'S CANCER UNIT CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Income recognition- the Trustees exercisejudgement in determining whether the criteria lor recognition
of grants, donations and legacies have been mel al the reporting dale, in particular whether entitlement
has been established, receipt is prDbable and the amounl can be measured reliably, and whether any
conditions attached lo income are performance-related conditions that defer recognff(ion until the
conditions are mel.
Classification of funds judgement is applied in determining whether funds received are restricted,
unrestricted or endowment in nature, bas￿ on thè terms attached by the donor or thè terms of the
ielevanl appeal.
Key sources of estimation unc8rtainty
Useful economic lives of tangibl8 fixed assets - the annual depreciation charge Is sensitive lo the
eslimaled useful lives and residual values assigned lo each class of asset. These are reviewed annually
by the Trustees lo ensure they remain appiopriale, and are amended where necessary lo reflect current
circumstances, taking account of the condition of the assets, expected pattems of usage and anticipated
technological or other changes
other income
2025
2024
Bank interest received
Dividends aDd interest from investments
Others
3.436
14,816
10,168
28,420
3,778
14,059
17,837
Others COTllprise historic credilor balances released to the S18tement of Financial A¢tivities during the
year Following a review of aged creditor tsalan￿$, the trustees concluded that these amounts, which
had remained unclaimed for a significant period, no longer represented a present obligation of the charity
as no valid claim exists or is expected. The balances have acwrdingly been derecognised in accordance
with FRS 102.
The total amount was attributable lo Unrestrict￿ funds both in 2025 and 2024.
Expenditures
Unre6tr¢tsd
Rèstrfcted
Total Funds Total Funds
Fund
Funds
2025
2025
2025
2024
Ralslng Funds
PR and Marketing
Finan￿ servi￿ charges
22,099
21,038
43,137
22,099
21,038
43.137
49.449
19.679
69,128
Charittible actlvltio$
Support costs (Note 41
CHU- staff costs
Family and children support
Project and partnership costs
CHU - conference and training costs
250.524
207,288
163.216
116.226
34,948
772.202
250,524
207.288
163,216
116.226
34,948
772,202
265.109
256,753
78.485
78,283
6,422
685,082
Page 21

CHILDREN'S CANCER UNIT CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Allocatlon of support ¢o$ts
UJr95￿ct￿l
R•strict4d
Total Funds Totsl Funds
Funds
Funds
2025
2025
2025
2024
Support costs
Staff costs
Office costs lincl. rental)
Governance costs INote 51
Travel expenses
Insurance
Depreciation
8ank Charges
Total
170,985
54,808
14,799
5,624
3,587
357
364
250,524
170,985
54,808
14,799
5,624
3,587
3S7
364
250,524
128,062
69,550
62,359
2,189
2,321
181
265, 109
Gov8rnan¢e costs
202$
2024
Audit and accountancy services
PTofessional and legal fees
10,825
3,974
14,799
13,600
48.759
62,359
Net income l {expenditurel for th& yèar
Net income I lexpendilurel is staled after charging I Icredilingl..
2025
2024
Depreciation of tangible fixed assets
Operating lease rentals
Profil on lair value movement of investments
357
21.772
353,4331
447
20,020
419.3841
Auditor's remuneration
The auditor's remunerab.on amounts lo an audit fee of £6,00012024.' £6.0001 and other services of £nil
12024.. £nill.
Tru$t088' and key managgment personnel remuneratlon and 8xpenses
The Iruslees neither received nor waived any remuneration during the year12024.' £Nill.
The lotsl amount of employee benefits ￿ceiVed by key management personnel is
£59,49212024' £56,6401 The Trust considers ils key managemenl personnel comprise those
indtviduals who have the aulhority and responsibility loi planning. directing, and controlling the
actwities of the Trust. This typially includes members of the Board of Trustees. the Executive
Director, and other senior management roles.
No trustees are accruing pension arrarigemenls in 202512024.. Nill.
The trustees did not have any expenses reimbursed during the yeai12024- £Nill.
Page 22

CHILDREN'S CANCER UNIT CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Staff ¢osts and •mployee benefits
The average monthly number of employees and full lime equivalent IFTEI during the year was as
follows..
2025
Numbei
2025
FTE
2024
Nurnber
2024
FTE
Governance
The total staff costs and employee benefits were as follows..
2025
2024
Wages and salaries
Social security
Other pension costs
155.700
8,922
6,383
170,985
116.751
7,108
4,203
128,062
No employees received total employee benefits lexcluding employer pension costsl of rnore Ih8n
£60,000.
10 Tan9lble fixed assets
Equipment
Furniture and
Fittings
Total
Cost or valuation".
At 1 November 2024
Additions
Disposals
At 31 October 2025
7,220
72,633
79,853
7,220
72.633
79,853
Depreciation".
At 1 November 2024
Charge lor the year
At 31 October 2025
6,466
150
6,616
71,597
207
71,804
78,063
357
78,420
Net bix)k value-.
Al 31 Odober 2025
604
829
1,433
At 31 October 2024
754
1,036
1,790
Pa96 23

CHILDREN'S CANCER UNrr CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCT08ER 2025
11
Flxed asset Investments
Total
Cost or valuation
Al 1 November 2024
Additions
Withdrawals
Income received and retsined in portfolio
Investment management lees deducted
Net gain
At 31 October 2025
4.025,269
129,627
14,816
120,0191
353,433
4,503,126
The fair value of listed investments Is determined by reference lo the quoted price for Identical assets in
an adive market al thè balance sheet date.
12 Creditors: amounts falling due within one year
2025
2024
Trade Creditors
Other tax and social securty
Accruals
95,992
4,812
121.935
9,000
126,747
104,992
13 Anatysis of net assets between funds
Unre$tyctsd
Restric*d fvnd5
tund$
Total
2025
202S
2025
Fixed assets
Current assets
Creditors less than one year
4.504,559
395,092
126,747
4.504,559
395,092
126,747
Totsl
4,772,904
4,772.904
Uniesmcted
Rethaed fvnds
Total
2024
2024
2024
Fixed assets
Current assets
Creditors less than one year
4,027.059
388,460
104,992
4,027,059
388.460
104,992
Totsl
4,310,527
4,310,527
Page 24

CHILDREN'S CANCER UNIT CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
14 Pensions schemè
Defined contribution pension plans
The charity operates a defined contribution pension plall lor its employees. The amount recognised as
an expense in the period was £6,36312024.. £4,203).
The defined contribution liability is allocated lo unrestricted fvnds.
15 Relatgd party transactions
There are no related party transactions during the period.
16 Events after the reporting period
Al 31 October 2025, the Charity's Un￿striCted funds of £4,772,904 were hekj as general funds wrth no
amounts designated al that dale.
After the reporting dale, bul before the approval DI these financial statements, the Trustees resolved lo
designate £3,300,000 of general unreslricled funds for the following purposes..
Strategic Development Fund £1.000,000 set aside lo provide the financial capacty lo respond to
significant future developments in children's cancer services and facilities in Northern Ireland, including
pilal investment, specialist equipment, therapeutic environments, family facilities and service
developments ILJrthering the Charity's objectives. The timing of expenditure will depend substantially on
the ¢omplelioll of the new children's hospital and the service opportunities arising from It.
Premises Fund £800,000 sel aside lo enable the Charty lo acquire, adapt and refurbish suitable
prem1ses should an appropriate opportunity arise. The Charity currently operates from rented premises.
and the Trustees consider that ownership would strengthen long-terrn operational sustaifjability and
improve the facilities from which services are delivered lo beneficiaries. The Trustees anb'cipate that an
acquisition could lake place during the year ending 31 October 2027, subject lo iotenlificalion of suitable
premises, a full business case, independent professional advice and formal Trustee approv81.
Research Fund - £1.5QO,QOO sel aside lo support the Charity's future research a¢tivily. No amounts
have been designated lo individual research projects. Amounts will be applied lo research projects as
and when they are approved by the Trustees.
The designations do not represent legal or conslrucb've Obl￿allOnS ofthe Charty and may be amended
or released by the Trustees at their discretion. As the Trustees, resolution was made after the reporting
date, this is a non-adjusling event and the designations are not reflected in the funds ol the Charity at
31 October 2025. They will be refleded in the fi'nancial statements for the year ending 31 October 2026.
17 Comparative figures
Some comparats've figures in the Balance Sheet, Statèment of eash flows, Note 9 Staff costs and
employee benefits, and Note 14 Pensions scheme have been changed for presenlatitsn purposes only.
The changes have had no effect in the net income.
Pa9e 25