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2025-09-30-accounts

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

CHARITY NO: SC016259

NORTH AYRSHIRE CANCER CARE

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

PAGE
Reference and Administrative Information 1
Report of the Trustees 2 – 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 – 16

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered and
Operational Address:
 Muirside Lodge
Stevenston Road
Kilwinning
KA13 6NQ
Charity Registration Number: SC016259
Trustees:
D Haining – Chairperson
J Chesney – Vice Chairperson – Appointed March 2025
Mrs J Paterson – Appointed Jan 2024
Mr D Harrison
Ms C Baillie – Resigned March 2025
Mrs H Shields – Secretary – Appointed Jan 2024
A Partridge – Appointed Jan 2024
Mrs V Barbour
Mrs J McIntyre – Resigned February 2025
Ms A Reid
Mr I Sidey
Mr A Zdanowicz
Mr G Toner – Resigned December 2023
Mrs J Whittaker – Resigned November 2025
M Hutton – Appointed March 2025
C Stewart – Co-opted March 2025
K McCaig – Co-opted June 2025, Appointed November 2025
I Stewart – Treasurer – Co-opted June 2025, Appointed
Treasurer November 2025
C Larrett – Appointed November 2025
T Patrick – Appointed November 2025
Investment Advisor: Truly Independent Limited
Atlantic House
Parkhouse
Carlisle
CA3 0LJ
Independent Examiners: Wbg Services LLP
168 Bath Street
Glasgow
G2 4TP
Bankers: Virgin Money Plc

1

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Trustees present their report with the financial statements of the charity for the year ended 30 September 2025.

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 constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The legal and administrative information on page one forms part of this report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is an unincorporated association governed by its constitution which was registered with the Office of the Scottish Charity Regulator on 15 November 1989.

The management of the Charity is the responsibility of the Trustees who are elected or co-opted (for a maximum of one year).

Objectives and Activities

The aims under the Constitution are to relieve the suffering and distress of cancer sufferers and their families in North Ayrshire and its environs by:-

Premises

North Ayrshire Cancer Care premises comprise Muirside Lodge, (Patient and Administration centre), and six charity shops across North Ayrshire.

Muirside Lodge, West Kilbride bookshop, Ardrossan, Kilwinning and Stevenston shops are owned by the Charity.

The Largs bookshop and the clothes shop in West Kilbride are rented.

2

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Recruitment & Appointment of New Trustees

North Ayrshire Cancer Care is run entirely by volunteers including the Trustees who are elected for three years.

The maximum number of Trustees under the Constitution is fifteen. A minimum of five Trustees is required to stand down annually. All Trustees and any candidates submitted for election will be given a copy of the OSCR Guidance for Charity Trustees booklet. From April 2025 all Trustees are PVG checked as required under revised regulations.

There are currently around one hundred and eighty active volunteers, including Trustees. The contribution of each is valued. However, the commitment of a small number of key volunteers, and Trustees is recognised. The Trustees continue to keep this position under review.

ACHIEVEMENTS AND PERFORMANCE

Patient transport remains the main service provided and demand for this continues at a high level.

The number of volunteer drivers remains around the mid-thirties. This level of drivers can put additional pressure on all the drivers to do extra runs and to take two patients in one car when necessary. There is an increasing number of runs to University Hospital Crosshouse, Ayrshire and other local hospitals following service changes in 2020, rather than to The Beatson Centre in Glasgow.

Overall, throughout the year, over 200,000 patient miles were covered, not including doubling up runs. All drivers are PVG registered.

Counselling services helped 50 patients with our new counsellor who started in March 2025. The therapist saw 48 patients in the year from Oct 24-Sep 25. We are hopeful of expanding these services in this coming financial year and in future.

As part of promoting and developing our services the Trustees have completed the rebranding of all our promotional materials and practices, including publications, local involvement, displays, website and social media.

Since the retirement of the Vice Chairperson in 2021, and Treasurer in 2022, the Trustees had been unable to find volunteers to replace these positions until now. The time it has taken to make these appointments reflects the wider problem of attracting volunteers across all areas of our operations

FINANCIAL REVIEW

Financially the year to September 2025 was very successful with a surplus of over £182,000 recorded.

The main sources of income continue to be our charity shops, donations and fundraising. The charity is not dependant on, and receives no public funding, corporate funding or grant income.

3

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

FINANCIAL REVIEW (CONTINUED)

Donations traditionally are small and regular from patients and their families, and others who know of the work of the Charity. During the year these donations have shown a noticeable decline, however, during the financial year ending September 2025 will bequests totalling just under £125,000 were received giving a total of £198,280 in donations.

The regular income from the shops continues to contribute around 50% of funding at £170,826.

The shop at Ardrossan was closed at the end of July for major refurbishment and continued closed at the year end. However, another shop was opened at Kilbirnie for the short term at no cost. The success of this has resulted in the Trustees agreeing to continue with this in the long term and will consider a purchase of the shop unit if the price is favourable.

The Trustees have agreed that the minimum level of cash reserves should remain at £300,000. This is to cover any future reduction in income or any unforeseen extraordinary expenses and operating costs. This amount is held on deposit along with operating cash.

Further liquid general reserves of over £1,000,000 are held with Canada Life in a managed investment fund in keeping with the Trustees cautious approach to the investment of funds.

The Trustees have encountered some difficulties with banking in relation to the organisation being unincorporated, particularly in moving funds out of the general reserve fund into higher interest deposits and the issue of debit cards and cash pay in limits for our shops. The Trustees have taken legal advice on remaining unincorporated or becoming a Scottish Charitable Incorporated Organisation. On the basis of this the charity has remained unincorporated but will continue to review to situation.

The main outgoings are on patients services, (transport and therapies). Outgoings, if necessary, can be controlled very quickly through prioritising.

RISK MANAGEMENT

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

We regularly review our aims, objectives and activities. Whilst doing so the Trustees will consider the impact of any planned changes in relation to the aims and objectives.

The Trustees have engaged a specialist provider to carry out risk assessments, training, and to undertake health and safety adherence at all our locations to ensure that all our volunteers, patients and customers are protected.

4

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

FUTURE PLANS

The Trustees are committed to growing all areas of our charitable spending, particularly in counselling and psychological services.

The high level of will bequests, particularly post Covid, have enabled the Trustees to make progress in this challenge and major alterations, long overdue, to our patient and administration centre at Muirside Lodge have been approved and an architect instructed. This will be designed for purpose and bring it up to date with current regulations on patient access etc, making it much more user friendly and efficient for everyone who uses it. These changes will affect the whole building on both levels, opening out the patient/public areas for better access.

The Centre is well located on a regular bus route and has private parking at the rear. The Trustees are confident that the planned changes will allow us to expand our objectives under our Constitution.

5

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing the trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees and signed on their behalf by:

Name: David Haining (Chairman of Trustees)

Date: 29 June 2026

6

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NORTH AYRSHIRE CANCER CARE FOR THE YEAR ENDED 30 SEPTEMBER 2025

I report on the accounts of the charity for the year ended 30 September 2025, which are set out on pages 8 to 16.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respects the requirements:

  2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jenna Fair BA (Hons) ACCA Wbg Services LLP 168 Bath Street Glasgow G2 4TP

Date: 29 June 2026

7

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 30 SEPTEMBER 2025

(Including an Income and Expenditure account)

Note
Income and endowments from:
Donations & legacies
4
Trading activities
7
Total income
Expenditure on:
Trading activities
8
Investment management costs
Total expenditure
Net income
Investment gains
Net movement in funds
Funds reconciliation
Total funds brought forward
16
Total funds carried forward
16		 Unrestricted
Funds
2025
Restricted
Funds
2025
Total
Funds
2025
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Funds
2024
£
£
£
£
£
£
198,280
-
198,280
127,200
-
127,200
170,826
-
170,826
149,151
-
149,151
369,106
-
369,106
276,351
-
276,351
228,704
-
228,704
181,622
-
181,622
9,619
-
9,619
9,277
-
9,277
238,323
-
238,323
190,899
-
190,899
130,783
-
130,783
85,452
-
85,452
52,140
-
52,140
79,982
-
79,982
182,923
-
182,923
165,434
-
165,434
2,227,828
-
2,227,828
2,062,394
-
2,062,394
2,410,751
-
2,410,751
2,227,828
-
2,227,828

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

8

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

BALANCE SHEET AS AT 30 SEPTEMBER 2025

Note
_Tangible Assets:_14
Property
Office Equipment
Fixtures & Fittings
Current assets:
Debtors
12
Cash at bank and in hand
Investments
15
Total Current Assets
Liabilities:
Creditors falling due within one year
13
Net Current Assets
Net Assets
The funds of the charity:
Unrestricted funds
16
Total Charity Funds		 Total Funds
2025
Total Funds
2024
£
£
454,851
454,851
1,448
714
1,659
2,212
457,958
457,777
37,090
17,472
900,553
783,329
1,026,989
983,997
1,964,632
1,784,798
11,839
14,747
1,952,793
1,770,051
2,410,751
2,227,828
2,410,751
2,227,828
2,410,751
2,227,828

Approved by the trustees and signed on their behalf by:

Name: David Haining (Chairman of Trustees)

Date: 29 June 2026

9

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting Policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

(b) Fund’s structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed, or through the terms of an appeal.

Further details of each fund are disclosed in note 16.

(c) Income recognition

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity, and it is probable that those conditions will be fulfilled in the reporting year.

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.

Income from government and other grants, whether ‘capital’ 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.

10

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting Policies (continued)

(d) Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accrual’s basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (g) below.

(e) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. Refer to the trustees’ annual report for more information about their contribution.

(f) Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged as follows:

Basis
Property 0%
Fixtures, Fittings and Equipment 25% Reducing balance

(g) Allocation of governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory independent examination fees.

The allocation of governance costs are analysed in note 9.

(h) 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.

(i) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(j) Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

11

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting Policies (continued)

(k) 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.

(l) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. Legal status of the charity

The charity is a registered Scottish Charitable Unincorporated Organisation.

3. Related party transactions and trustees’ expenses and remuneration

The Trustees all give freely of their time and expertise without any form of remuneration or other benefit in cash or kind (2024: One employee received remuneration of £12,000 during the year. During the year the employee was a trustee and has since resigned to take up the role as executive officer).

During the year, £146 was reimbursed to 1 trustee in respect of travel costs incurred wholly and exclusively in carrying out their duties on behalf of the charity (2024: £nil).

No trustee waived the right to claim any expenses during the year (2024: £nil).

During the year no donations were made by the trustees to the charity (2024: None).

During the year no trustee had any personal interest in any contract or transaction entered by the charity (2024: £nil).

4. Income from donations & legacies

Donations – Gift Aid
Donations – Non Gift Aid
Fundraising Income (Note 5)
Investment Income (Note 6)
5. Fundraising Income
Fundraising Income – Cans
Fundraising – Big Band Fundraiser		 2025
2024
£
£
55,933
55,261
138,755
67,357
2,643
4,206
949
376
198,280
127,200
2025
2024
£
£
2,178
3,750
465
456
2,643
4,206

12

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. Investment Income

Interest Received
7. Income from trading activities
Shop Income
Ardrossan
West Kilbride
Kilwinning
Largs
Stevenston		 2025
2024
£
£
949
376
949
376
2025
2024
£
£
30,762
31,613
62,967
40,733
29,054
31,314
22,135
19,370
25,908
26,121
170,826
149,151

8. Analysis of expenditure on trading activities

Annual Subscriptions
Driver Costs
Therapy
Wages
Rent
Repairs & Renewals
Heat & Light
Telephone
Rates
Printing & Postage
Stationery & Advertising
Cleaning
Website
Insurance
Equipment Hire
Bank Charges & Interest
Depreciation
Consultancy
Management & Administration (Note 9)
Fundraising Expenses
Sundry Expense
Development of Muirside Lodge
Software		 2025
2024
£
£
267
903
103,745
89,503
2,970
3,505
39,890
12,000
12,980
14,623
5,524
6,111
23,432
27,640
4,043
3,197
7,890
6,234
389
1,116
6,233
2,154
930
629
-
505
4,561
6,934
-
648
1,161
364
772
975
300
1,741
3,596
2,594
1,487
246
1,355
-
5,653
-
1,526
-
228,704
181,622

13

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. Management & Administration

Audit & Accountancy
Professional Fees
10. Net Income/(Expenditure) For The Year
This is stated after charging:
Accountancy Fees
11. Analysis of Staff Costs
Salaries & Wages
Social Security Costs		 2025
2024
£
£
2,578
2,094
1,018
500
3,596
2,594
2025
2024
£
£
2,578
2,094
2025
2024
£
£
36,248
12,000
3,642
1,076
39,890
13,076

No employee received remuneration amounting to more than £60,000 in the year (2024: £nil)

12. Debtors

Prepayments & Accrued Income
Other Debtors
3. Creditors: Amounts Falling Due Within One Year
Accruals
PAYE Creditor		 2025
2024
£
£
34,188
9,395
2,902
8,077
37,090
17,472
2025
2024
£
£
10,102
13,842
1,737
905
11,839
14,747

13. Creditors: Amounts Falling Due Within One Year

14

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. Tangible Assets

Cost
As at 1 October 2024
Additions
As at 30 September 2025
Depreciation
As at 1 October 2024
Charge for year
As at 30 September 2025
Net Book Value at 30
September 2025
Net Book Value at 30----------
--September 2024		 Property
Equipment
Fixtures &
Fittings
Total
£
£
£
£
454,851
19,621
2,949
477,421
-
952
-
952
454,851
20,573
2,949
478,373
-
18,907
737
19,644
-
218
553
771
-
19,125
1,290
20,415
454,851
1,448
1,659
457,958
454,851
714
2,212
457,777

15. Investment

Market Value at 30 September 2024
Proceeds on Sale of Investments
Crystalised Gain
Uncrystallised Gain
Market Value at 30 September 2025
Cash Account Balance at 30 September 2025
Total Funds at 30 September 2025		 2025
2024
£
£
965,950
903,873
-
(17,905)
-
1,388
52,140
78,594
1,018,090
965,950
8,899
18,047
1,026,989
983,997

16. Analysis of charitable funds

2024
Analysis of
Fund movements
Unrestricted funds
General funds
Total unrestricted funds
Restricted funds
Total restricted funds
TOTAL FUNDS		 Fund
b/fwd
Income
£
Expenditure
£
Investment
gain
£
Fund
c/fwd
£
2,062,394
276,351
(190,899)
79,982
2,227,828
2,062,394
276,351
(190,899)
79,982
2,227,828
-
-
-
-
-
-
-
-
-
-
2,062,394
276,351
(190,899)
79,982
2,227,828

15

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

16. Analysis of charitable funds (continued)

2025
Analysis of
Fund movements
Unrestricted funds
General funds
Total unrestricted funds
Restricted funds
Total restricted funds
TOTAL FUNDS		 Fund
b/fwd
£
Income
£
Expenditure
£
Investment
gain/(loss)
£
Fund
c/fwd
£
2,227,828
369,106
(238,323)
52,140
2,410,751
2,227,828
369,106
(238,323)
52,140
2,410,751
-
-
-
-
-
-
-
-
-
-
2,227,828
369,106
(238,323)
52,140
2,410,751

a) The unrestricted funds are available to be spent for any of the purposes of the charity.

17. Net assets over funds

2024
Tangible Assets
Investments
Debtors
Bank
Creditors
2025
Tangible Assets
Investments
Debtors
Bank
Creditors		 Unrestricted
Funds
£
Restricted
Funds
£
Total
£
457,777
-
457,777
983,997
-
983,997
17,472
-
17,472
783,329
-
783,329
(14,747)
-
(14,747)
2,227,828
-
2,227,828
Unrestricted
Funds
£
Restricted
Funds
£
Total
£
457,958
-
457,958
1,026,989
-
1,026,989
37,090
-
37,090
900,553
-
900,553
(11,839)
-
(11,839)
2,410,751
-
2,410,751

16

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

NORTH AYRSHIRE CANCER CARE

Muirside Lodge Stevenston Road Kilwinning KA13 6NQ

Wbg Services LLP 168 Bath Street Glasgow G2 4TP

Dear Sirs

LETTER OF REPRESENTATION

We confirm to the best of our knowledge and belief and having made appropriate enquiries of other trustees and officials of the charity, the following representations given to you in connection with your independent examination of the charity’s accounts for the year ended 30 September 2025.

  1. We acknowledge as trustees our responsibility for making accurate representations to you and for the accounts which you have prepared for the charity. All the accounting records have been made available to you for the purpose of your independent examination, to the best of our knowledge and all the transactions undertaken by the charity have been reflected and recorded in the accounting records. All other records and related information, including minutes of all meetings, have been made available to you.

  2. The financial statements are free of material misstatements including omissions.

  3. We acknowledge our responsibility for the design and implementation of internal control systems to prevent and detect fraud. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud. There have been no irregularities (or allegations of irregularities) involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements.

  4. The charity has no liabilities or contingent liabilities other than those disclosed in the accounts.

  5. All claims in connection with litigation that have been, or are expected to be, received have been properly accrued for in the financial statements.

  6. There have been no events since the balance sheet date that require disclosure or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts. Should further material events occur, which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, we will advise you accordingly.

  7. To the best of our knowledge and belief, the charity has had at no time during the year any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for trustees nor to guarantee or provide security for such matters.

  8. We confirm that we have disclosed to you all related party transactions relevant to the charity and that we are not aware of any further related party matters that require disclosure in order to comply with the requirements of charities legislation, the Statement of Recommended Practice for charity accounts or accounting standards.

  9. The charity has not contracted for any capital expenditure other than as disclosed in the accounts.

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

  1. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the financial statements.

  2. We are not aware of any irregularities, including fraud, involving management or employees of the charity. No allegations of such irregularities, including fraud, have come to our attention.

  3. We confirm that we have told you of all laws or regulations that are central to the charity’s ability to conduct its business and confirm that there have been no material breaches.

  4. The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

  5. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

  6. All donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

  7. We approve the journal adjustments made during the preparation of the accounts as shown on page 3 – 5.

We confirm that the above representations are made on the basis of enquiries of staff with relevant knowledge and experience (and, where appropriate, of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the above representations to you.

Yours faithfully

…………………………………………….. Trustee

Date: 29 June 2026

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

Code Dr Cr
1 Office Equipment Depreciation 8004 218.00
Office Equipment Depreciation 0031 218.00
Being depreciation charge in theyear
2 Furniture/FittingDepreciation 8002 553.00
Furniture/Fixture Depreciation 0041 553.00
Being depreciation charge in theyear
3 Gross Wages 7800 3,747.64
Net Wages 2220 3,747.64
Being reallocation of wages in theyear
4 Web Site expenses 7600 60.00
Cash Register Discrepancies 8206 200.00
Charitable Expenditure 5003 260.00
Being reallocation of credit balances
5 Accruals 2109 907.50
Audit and AccountancyFees 7901 907.50
Being reversal of prioryear IE accrual
6 Audit and AccountancyFees 7901 1,386.00
Accruals 2109 1,386.00
Being recognition of currentyear IEaccrual
7 Software 1,526.22
Audit and AccountancyFees 7901 1,526.22
Being reallocation of IEfees
8 Premises Expenses 7503 1,606.61
Office Equipment 0030 1,359.95
Furniture andFixtures 0040 246.66
Being reallocation of asset additions capitalised

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

9 Charitable Expenditure 5003 314.00
Funds 3200 314.00
Being correction of opening balances
10 Transact 1251 52,140.32
Investment Gains 52,140.32
Being unrealised investmentgain
11 Invesment advisor fee & commission 9,618.88
Interest 117.80
Transact - cash 9,736.68
Being investment cashpayments in theyear
12 Transact - cash 589.00
Interest 589.00
Being investment cash receipts in theyear
13 AccruedIncome 24,361.94
Donations - Will Bequests 4008 24,361.94
Being recognition of accrued legacy income
14 Premises Expenses 7503 25.23
Office Equipment 0030 25.23
Being correction of asset additions
15 Mispostings Account 9999 238.00
PettyCash - NACC 1230 148.00
ShopFloats 1240 90.00
Being write off of petty cash balance
16 Credit Card 4349(David) 1249 375.73
MispostingsAccount 9999 375.73
Being correction of year end bank balance

Docusign Envelope ID: F610DD30-D816-881D-8212-7CD4766A876E

17 ShopIncome Ardrossan 4400 1,531.90
ShopIncome Kilwinning 4402 1,365.80
ShopIncome Stevenston 4404 947.02
ShopIncome WK 4405 1,541.47
Donations Received 4000 4,008.51
Accrued Income 9,394.70
Being reversal of prioryear accrued income
18 Accrued Income 7,643.02
Shopincome - Kilwinningshop 4402 1,028.60
Shopincome - Stevenston shop 4404 1,094.05
Donations on hand 4000 5,036.41
Card Reader- Stevenston 4415 13.50
Card Reader - WK Book Shop 4411 90.36
Card Reader - WK Clothes Shop 4414 78.00
Card Reader - KilwinningShop 4412 121.00
Kilbirnie 4417 125.50
CardReader - LargsBookShop 4413 55.60
Being recognition of accrued income in theyear
19 Accruals 2109 12,934.60
Transport expenses 5001 7,531.30
Volunteer expenses 5002 305.63
Shoprent 7001 780.00
Heat and light - shops 6007 2,831.55
Heat and light - Muirside 6007 943.11
Gas - Shops 6008 543.01
Being reversal of prioryear accruals
20 Transportexpenses 5001 6,560.00
Volunteer expenses 5002 146.70
Water Rates 7002 429.56
Heat and light - shops 6007 1,517.63
Gas - Shops 6008 61.77
Accruals 2109 8,715.66
Being recognition of accrued expenses in theyear
21 Prepayments 1103 2,182.54
Insurance 7604 2,182.54
Being recognition of prepayment expenses in theyear
22 Mispostings Account 9999 50.00
Accruals 2109 50.00
Being correction of accrual balance