REGIS RED CHARITY NUMBLR.. SC020978 PORT OF THE TRUST DI cb TATE R THE YEAR ENDED 31 MA LATr4A TRUST Feely & Company. Chartered Accountants 165 Main Sireet Wishaw LanKshir¢ ML2 7AU
ARKSHIRE CANCER CARE TRUST CONTENT THE FINANCIAL S TEMEN E YEAR END I MARCH 202) Pag¢ Report of the Trustees Indep¢ndent Examiner's Report Statement of Financial Activities Ba18nct Sheet Noles lo the Financial Statements tktailcd Stat¢ment of FinanLial Activities 10
LANARK HIRE CANCER C TRUST REPO FOR THE YE STEES DED 31 MARC The trust¢es present th¢ir Feport with the finamciai statements of the charity for thc y¢ar ended 31 provisiL7ns of Aciounling and Reporttllg by ChaTilies.' Siatem¢nt of Recotntnended Practice applica accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of I12d (FRS 102 rbh 2025. Th¢ twst¢es have adopted the to ehaTities preparing their accollnls in effectiv¢ l January 2019). OBJEcrtVES AND ACTIvrriES Objtttive$ ttil aims The primary obje¥live of the Trusi is to relieve the suffeting and distress for cancLr sufferers, their Lanarkshir¢ by providing care and ser¥i¢¢s a5 set out below... ilies and ¢ar¢r5 within the area of NHS Finart¢ing and providing transport fauilities for those aff¢cted by cancer in respect of asbisting ac¢LsS t i)spital, day care and r¢spiÉe serviLes and Making available a Trust Fund with the ability to raise, CO•ordinale and administer ail contribution5 T¢Lei as a r¢sult of this activiry. ACIIIEVEI¥IENT AND PIRFORi¥IANCE ChÉritable activities The Trust continues to carry ¢ancer paiients to and from their hospital appointments throuohout Lanar joiirneys were undertaken. taking paii¢nts to and frotn th¢2T much.needed ¢anLer treatm¢nts. Th¢ total jo the previous year. a deLre of 3.20/0. Iiire. For the ytaT 2024125. 10.169 paEi¢nl eys were a decre& of 344 joumeys from Volunteers Thc Trust are always looking EO altrdbtt n¢w DriviD8 VolunteeTS in all ate&s of Lanarkshire. This financi of 31st March 2025 helpiTJtt the trust. yeaT saw an in¢Tease of 5 thiv¢rs to 112 a5 All Dtiv¢rs and TStee5 are now regiSted in the Protecting Vulnerable Groups sch¢m¢. cnsuring that p enis being transported have peace of mind. The Trust Board ha5 an additional Trusiet bringing the tTUSt¢¢s up to six. FINANCIAL REVIEW Fiuancial position The Ttusls inV¥Stm¥nis have seen a year of marginal othth and arc now valued at £193.272. Total incoine w&$ on a par with last year, thiiugh the Easier Draw inL()me could not b¢ reported due to th £16.Q75, a Tis¢ of 4.8/0 IelY as a r¢sult of pay awaFds. tiniing of Easter. Total expendilure rose by There were no signifiLant items of capital ¢xp¢nditute this year. PrincipBI funding sources Donalinn5 and legdLies ncr¢as¢d by £12,508, an in¢rea5¢ of 6.930/0. Th¢r¢ w&8 a smaller gain on inves prize draw incoTn¢ from the previL¥US yeaT a5 East¢r was laie this ye. nts and only a small proportion of Easter Going concern FRS 102 requires. if appropriate, the Chasities financial stalenitnts ate prepaTed on ihe going concern b operate foi the foi¥s¥eablc fvture on the basis ofthe knolvn and T¢&sonabl¢ projected TL5LIUTLes. There chity's ability to ci)filiiiue as a goiiig concem. The Tw8lL¥S b¢li¢vt that the Charity is well placed to m they have adopl¢d the going ¢onL¢m ba¥is of aLLounting in preparing the fin]l stat¢menls. is. which Tneans that the Chlty is able to e no nialerial uncertainties in r¢5peLt of the ag¢ its busintss risks sucLessthlly and thus s"rRbCTEIRE. GOVERNANCE LNAGE1¥llET Governing docutt The charity is a Tnist uovemed by its own canslilution. Recruitment and gPPOlIltment of new trustees Existino Trustees may ni)niiiial¢ prospective new Tru51ieS and any other interested individiials may writing to the Chair of the Board of TrllsiLes. They will then be invit¢d into the Trust offJLe lor an in Development manager. If suitable they will k invslcd to attend a Board meeting. ply. All pot¢nI1 TFUStccs niust apply in epdi digcussinn with the Chair and ServiLe rull details of movements in Truste¢s during the financial year are refl¢Lt¢d on anoiher page. Organi5ational Structure Th¢ Trust is uoyemed b), a Board of Tnist¢¢s oFvariable numbcr up to a m&xiinum of 18. The otrJLe TreUr¢r. The Bodtd appoints paid otfirK staff and overs¢LS thiir work 9d that of a]1 volunteeis. The year. rers are Chair. tkputy Chair, SeLTtiary and aTd should n)eet a miniinum offuur times a Induetion and training of new trustees Prior to joining th¢ Board all new Tn)ste¢s must SF¢nd a period of time in the otri¢¢ to faniiliarise theTtt. es with Twqt. Wider network The Tst operal¢s in co-op¢ratinn with, but under no obligalinn to. NHS Lanarkshire and. to a l¢ss¢r ¢ The Trust also woiks in partner%liip with other charities and organi%atinns. ¢ the two local authorities in LanaTksliir¢.
RCAR REPOR STRIICTiIRE, GOVLRNANCE AND hlAP*AGEMETr41' Risk mAnagemeDt The Tnisltts hAve a duty io iduitify, Ihe Tisk% ro which di¢ charity is ¢X5d and to cnsui¢ that appropTia a55ufdnce a8ain%i fraud and error. All Trustees now sign a peal infotmation forEn where they tnii bankrupL cnntro18 arc in plaLe t(} pmvide lea)nable tate whether the> have ever be¥n deLlared REfERENCE ADMIYISTIL4TIVE DETAILS ReRisttred ChArity number SC020978 Prin¢lpil 2ddr¢ss 3)4 Main Strf¢t 'ISHAW Lanark"ghire ML2 7NG Trustees Seer¢tAr)' o(rice 354 Main StrLe4 ishaw. ML2 7NG OffiLe Matts8er (prr) Admii)isllatiir Iprri Admiiit%lrator Iprri Dev¢lopnienVFwidrdi%ing OtTJLer (PIT) As"ilsiani Fundraibing Offi¢L'r Iprr} Banks 'ii¥u] Moftcy. 43 Hamilion iirf Motb¢rw¢lL MLI 3DD lJilteT. Quilkr Htruse, Ponland Terrxe. So ampton. S014 7EJ Indf ¢ndeni I,-.iarnincr Ftel) &. j 471111)L71'. Chartered Accountants 165 Main Str¢¢l Lanark-ihirc ML2 7AU
ER. RE.P RT LANARK'HIRE CANLER CARL'I'RUST TRU TEE l Teport on the cOuntS foT the year ¢nd¢d 31 2025 set out on pages four io nine. Respectiyt rtsponsibilitie$ of tru$ttcs And examiner The Charity's trusiees ate iespoiisible for die preparation of the accounts in aLLordCe with the tel Iswilwidl Aci 2005 wid tlie Chdtili¢s.4Liounts IScL)Llalldl Re8ulaiioi)$ 20061&4 atJi¢ndedl. The charity, ofR¢gulaiioTr 101 Illa) Icl of tlie Aciouii15 Regulwion5 doe5 not apply. li is Tny r¢5ponsibility to ¢ 44(1)l¢l (tf the Act and to stot¢ wh¢ih¢i partibular matt¢rs hav¢ com¢ to my att¢nli(m. of the Charities aod Trnsfre Inyestmet iustL'L'S cojisider that the audit TeqiLiiein¢ii¢ ine the ALLL)unt5 95 Tcquired undei Sedi B&yi$ of the Independent examiner's reN)rl My examinaiiiin was C&icd oiii in aLiJrdance with Regulitinn I l of thc Charitics Acth)Iinis (Scollandl vi¢w of the aLii)uniing rel[d$ kept by th¢ Charily a conipaiison of the accouiit5 pr¢stni¢d with ih any uniisual it¢ms or di%clii%ur¢s in the accounts, and seek-ing explanations from y011 as ITUSI¢¢s co undertaken do not provide all the evidence that would k required ill an audiL and consequenily I do no by thc gulatiiills 2006. An examinlon in¢ludes e recoTds. It also includes considerdlion of etning any such niait¥r5. Th¢ prod¢S '.xprLSS an audit tspioion on the view givcn IndepeDdeTht ex8miueT'$ 5txtemellt In coniieciion with tny ¢xdttiindlii)n. r]iatter ha5 CUWn¢ to n]y &tteiilion- wbich 8iVLS mc r¥tboiiable cllusL' to belicwe th8(, in any material Its¥t, Ihe T¢quir¥m¢rTrts to kelll) Oun11cT L(}rdS Tn aiLurdance with Seclii)n 44IIKal of the 2005 AGt w]d Reuulaiion 4 io plep accuiint5 which accord with d)e aLcouniiiio reioids and to coiiiply wilh Regulalii)11 8 0 th¢ 2006 ALI)u1 Regulaiions. and ie ?006 Acu)uiiis Reoulaiiuns hove not t*¢n m¢t: or 12) to whicli. in my opinioii alleJilDJll 51iuuld be dtawn in older to enable a pl0r w]derstsnding of a¥Loun(s lo be rehed. Feely & CompaDy, CharteTed AccÉ)untanls 165 Main Street Il'i%haw Lanark5hire ML2 7AU Dale". 20.IE.Iib................ Page 3
LANARKSHIRE CANCER CARE TRUST TEME.NT R TH FFIN TIVITI ENDED 31 MARCH 2025 2025 Unirsiftcted fuRd 2024 Total funds Notes INCOME AND Ef4DOWI¥IENTS FROM Donations And legacies 192,890 180.382 Charitsble Activities Gr#nis from NHS LlarksIre GrBnts from South Lanatkshire Council Grajls from North Lanatk5hire Council Granis fron) other oroanisaiii)ns 32.000 7.571 1.000 73,500 32,0(X) 7,571 1,000 54.375 Other trading £ttivitie5 2,342 17,443 Investment in¢ome 1,284 15,662 Total 310.587 308.433 EXPF.NDITI'RE ON Charitable activities Charitsble aciivities 337.023 318202 Support Costs 2.126 1,993 Other 11.228 14.107 Tpt¥l 350.377 334,302 NET INCOl¥tE/{EXPLNDITLTREI {39.7901 (25.869) RECONCILLITION OF FL'NDS Total funds brought forward 356,027 381.896 TOTAL FLry4DS CARRIED FORWARD 316.237 356,027 The notes fomi part of these finan¢ial statements Page 4
LANARKSHIRE CANCER CARE TRUST BALANCE SHEE'I. 202) Unrestricted fvnd 'rotal funds Notes FIXED LSSETS Tangible asse 97.504 107,158 CLRREKf A%SF,TS D¢biors Inv¢slTn¢n15 C&sh bank 13,337 193.272 12.124 7,874 191.988 49,7 218,733 248.869 r4E'I' CtiRRENT ASSiETS 218.733 248.869 TOTAL ASSETS I.E&S CURR&NT LIABILITIES 316237 356.D27 NET A&SETS 316237 3)6 (Tr27 FITr4DS Uniesttided fun 316237 356.W27 TOTAI. FIDs 316.237 )vid b). tlii o.. TTuilii% and auih)ii5ed foi is%ue o w¢rc signed on its The noks form part Of th¢sL financia] 5tattrnents P4¥)
LANARKSFURE CANCER CARE TRUST NOTES TO THE FfNANCIAL TATEM AR ENDED 31 MARCH 2025 ACCOITNTING POLICIES Basis of preparing the fEri#Itti#l $t8tements The finanLia] statements of th¢ charity. which is a public benefit ¢ntity under FRS 102. have be SORP IFRS 1021 'AcLouiiting and Reporting by Charities.. Statement of Reconimended PT acLounts in aL¥ordaiice with the Financial Reporting Standard applLLAble in the UK and Repub 20151,, Fin9claI Reportintt Standard 102 The Fin8J)Lia] Reporting Siandard applicable in the U Trusiee Inv¢51meAt {ScollId) Act 2005 and the Charilies Aciollnts IScotland} Reoiilaiitsns 200 pr¢parLd in alLordLe with the CharitiLs iue appliLable to charilie5 pparIng their of Ireland {FRS 1021 lerrttytive l Janiiary and Republic of Ireland,, the Charities and The financial stalem¢nts hay¢ been Prepared under the histori¢ai cost convention with items r otherwise stat¢d thc levant notes to these acLvunts. ognised at cost or transaction valu¢ unless Ineome All in¢ome is reeoonised in the StateTnent of Financial Adivities once the charity has enlitleme will b¢ Le1Ved aftd the amoiint can be mt&sllred rcliably. io the fundg. it is probable thai (he income Expenditure Liabililics are rcco#nised as expendiftjie as soon as there is a legal or constnJ¢tive obligation co probable that a tratisfer of eLtsnomic benefits will be r¢qvir¢d in seiilenient and tile amount Expenditur¢ is acLounled for on an accruals basis and has bLLn Classified undei headings di WhLr¢ ci)sts cannoL be diFecdy Attributed t(> partityular headings they have b¢¢n allocal¢d ro a T¥YI)urLt>. mitting ihe ehatity to that expenditure, it is the oblioaiii)n Can be measured r¢liably. aggregale all cust related to the cat¢gory. vilies on a basis congistent with the use of Tangible fixed asset5 DepTLLiaiinn ig provided at th¢ following annual rates in order io write off e8ch asset over its est iaied life. Freehi)Id PTiJperty'. 20/0 Straight line OtTiLe fittings and equipm¢nt.' 15,10 reduLing balance Plant and machinery.. 25 /0 reducin(p balte Taxation The charity is exempl from t&x on its ChlIable activities. Fund accountitlg Untestiicted funds can be u%ed in &Lordance with the chatitable obj¢div¢s at th¢ disbretion of tTUStees. Restricted fund5 can only be us¢d for partiLular restriLied pl)0St$ within the objects of the c the donor or wh¢n fuDds are rai%¥d for partiLular testricied pU05L8. ity. Reytrictions aris¢ when specified by Further explanation of the nature and pUose of eaLh fund is includ¢d in the nntes to the finanLi statements. OTHER TRADING ACrIvlEs 2025 2024 Prize Draw & Raffles 2.342 17.443 INvEsT[ENT INCOI¥IE 2025 2024 Change in InvLslment Value 1.284 li,662 The invLsimen( inLome or l(1ss tsenerated is d¢lemiined by the movemeni in the Ya]ue of th¢ period. liares held within the inve5tmenl ov¢r the TRUS'fEES' RETrIUNERATION AND BENEFITS There w¢r¢ no trusl¢¢s' remuneralion or other benefits for the y¢ar ended 31 March 2025 nor for e year end¢d 31 Marbh 2024. Trustees, expen*es During the year ended 31 MarLh 2025. no trust¢¢S Tectived any reimbursement of vehicle or o catried out on a voluntary blS.{2024- NIL) e expenses incurred in the course of duti¢s Pa8¢ 6 ¢ontinu¢d..
LANARKSHIRE CAN ER ETR TE THE FINANCIAL STATEMENTS- conlinyed FOR THE YEAR ENDED CH 202 STAFF COSTS The average monthly number of employee5 during th¢ y¢ar was as follows= 2025 2024 Office Administyators No employees reLeived emoluments in exS5 of £60,000. TANGIBLE FIXED ASSETS OtTiLe fittintss Freehold prop¢rty Computer equipment equipmeii Total$ COST At l April 2024 Additions 84.280 9.17 77.289 ilo 170.741 510 At 31 March 2025 84.280 9.17 77.799 171.251 DEPRECIATION Al l Aprll 20?4 Charge ftsr yedr 11.802 5.97 48 4).809 63.583 Al 31 March 2025 6.4) 53.807 73.747 NE'f BOOK VALUE At 31 Match 2025 70.792 2.72 23.992 97.504 At 31 MarLh 2024 72.478 3.20 31,480 107.158 DEBTORS: A1louNTs FALLING DUE WITHIN ONE YEAR 2025 2024 Debtors- GCVS 13,337 7.874 CURRENT ASSET INVESTI¥IE7*TS 2025 2024 Inve5tnients 193.272 191.988 The investtnent is not the type which simply generates ineutne by way of iniercst being added t ¢ capital bal1¢¢ held. Inst¢ad th¢ investment incum¢ 8¢n¢rated i5 dctertnilled by th¢ increas¢ in the va]u¢ of th¢ shar¢ shar¢5 can also fall in any TIOd. eld within the inyesiment. The value of the Dividends reLeived from shareholdings are re-invesled by way of purLh&se of addition sh ongoing rnana8¢ment of the invest¥nent. Th¢ charges are ¢ffectiv¢ly paid by way of r¢du¢lions i es. Charg¢$ #r¢ incurred in Te5ttct of the the numbers of 5har¢s held. MovEIENT IN FLP4DS Net movement in funds At 3113125 At 1141? UDrtstriettd funds Generd fimd 3£6.0? 139.790) 316,237 TOTAL FUNDS 356.02 139,790) 316237 Page 7 eontinued...
LANARK HI E CANCERCARE TRUST TE INANCIAL STATEMENT END MoVEIENT IN FUNDS- tontinued Nct movement in fi]nd& included in the above aTe Is follows-. Incomin resouiL¢S Resources expendLd Movement ID funds Unrestricted funds G¢neral Ojnd 310.587 {350,377) 139,7901 TOTAL FLTr4DS 310.$87 350.377 39.790 Comp*rniives for movement In funds Net movemtnt in fi]nds At 3113124 At 114r23 Ilnrestricted funds Gcneral fund 381.896 125.869) 356,027 TOTAL FUNDS 381.896 2).869 356,027 Comparaiive net rnov¢ment in funds. included in thc above are as follow5.' Incomints rtsuurLes Resouic¢s expended Movement in funds Unrestricted funds General fvnd 308.433 {334.302) 125,8691 TOTAL FUNDS 308.433 1334.302 25.869) A curr¢nt year 12 months and prior year 12 months eombin¢d posiiion is as follows: Nel movement in funds At 311312) At 114123 Unrestricted funds General fid 381.896 {6S.6i9} 316.237 TOTAL FUP4DS 381.896 6) 6)91 316,237 A current yedr 12 months and prior Ye 12 months combined nei movemenl in fynds. included i the aiK)ve are as follows.. IncL)iiiing re50uf¥LS Re511UfL¢S ¢xpendcd Movemtiit in funds Uttrestricted fund5 eneraI fid 619.020 1684.6791 {65.6i91 TOTAL FUNDS 619,0?0 684.6791 65.6)91 Page 8 continued...
LANAR HIRE CAN R CARE TR DET AII. TFI D STATE TOFFtN NCIAL A ENDED ARCH VITIES 2025 2024 INCOME AND ENDowlE1¥rS Donations and legAcies Donations Cans HMRC Rcpayment 164.698 10.212 17.980 158.417 10,335 11.630 192,890 180.382 Other trading aetivities Prize Draw & Raffles 2.342 17.443 Investment income Chang¢ in Investment Value 1284 15.662 Charitable activities Grants'_ NI-IS LanaTkshirc Grants- South Lanarkshir¢ Granis- North Lanarkshire Grants- Oth¢T 32.000 7.571 I,O(K) 73.500 32.000 7,571 1.000 54,375 114,071 Total ineoming re50urees 310.587 308.433 EXPENDITURE CharÉtable aetLvÉties Wages Community and day drivers Rent aJJd rates In%UrrC Light and htat Tel¢phi)ne and inlemet Posiage. stalioniry and offiL¢ Cl)siS SundriLS Prize diaw Depie¥iation of property DepFeiiation of fittillgs, ¢t¢. DepreLiation of ci)mput¢r equipment 130,)63 172.988 1.319 1.806 3,509 3.463 8,474 2.047 2,690 1,686 480 7.998 I li.782 159,815 1.262 5,476 3.166 10,844 4.599 3.402 1.686 565 10.494 337,023 318202 Other Servile Developm¢nt Repairs Prof¢%5ional fe¢s Computei softi¥are 4,889 1.058 2,Q22 3259 8,892 1,066 4.149 11.228 14.107 Support ¢osts Governanee eosts AcLouiiiJncy Payroll Servic¢s 1,152 974 1,140 853 2,126 1.993 Total resoyrLes expended 350J77 334J02 Net expenditure 39.790) 25.8691 This ptte does not Form part of the Slatut(iry financi staicnients