TAYSIDE CANCER SUPPORT TRUSTEES’ ANNUAL REPORT AND THE ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2025
Charity Number SC022798
bk plus Limited
Chartered Certified Accountants Stannergate House 41 Dundee Road West Broughty Ferry Dundee DD5 1NB
TAYSIDE CANCER SUPPORT
UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 31 OCTOBER 2025
| CONTENTS | PAGE |
|---|---|
| Charity information | 1 |
| Trustees' annual report | 2 |
| Independent examiner's report | 6 |
| Receipts and payments account | 7 |
| Statement of balances | 8 |
| Notes to the financial statements | 9 |
TAYSIDE CANCER SUPPORT
CHARITY INFORMATION
| Registered charity name | Tayside Cancer Support | |
|---|---|---|
| Charity number | SC022798 | |
| Principal office | St Aidan’s Centre | |
| 408 Brook Street | ||
| Broughty Ferry | ||
| Dundee | ||
| DD5 2EB | ||
| Trustees | Linda Swan, Chair | |
| Claire Whitelaw, Vice Chair | ||
| Clare Clarke | ||
| Stuart French | ||
| Dr Chukwuemeka Okoye | ||
| Nicola Stevens | Resigned November 2024 | |
| Amanda Stulka | ||
| Kenneth Uka | ||
| Lucy-Rose Walker | Resigned January 2025 | |
| Independent examiner | Karen Henderson CA | |
| bk plus Limited Chartered Certified Accountants | ||
| Stannergate House | ||
| 41 Dundee Road West | ||
| Broughty Ferry | ||
| Dundee | ||
| DD5 1NB | ||
| Bankers | Bank of Scotland | |
| 2 West Marketgait | ||
| Dundee | ||
| DD1 1QN | ||
| Solicitors | Brymer Legal | |
| 8B Rutland Square | ||
| Edinburgh | ||
| Scotland | ||
| EH1 2AS |
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TAYSIDE CANCER SUPPORT
TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 OCTOBER 2025
The Trustees present their report and the unaudited financial statements of the Charity for the year ended 31 October 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Reference and administrative details are shown in the schedule of charity information on page 1 of the unaudited financial statements.
THE TRUSTEES
The Trustees who served the Charity during the year were as follows: Linda Swan, Chair Claire Whitelaw, Vice Chair Clare Clarke Stuart French Dr Chukwuemeka Okoye Nicola Stevens Resigned November 2024 Amanda Stulka Kenneth Uka Lucy-Rose Walker Resigned January 2025
S TRUCTURE, GOVERNANCE AND MANAGEMENT
Tayside Cancer Support is an unincorporated association and it is governed by its constitution. It is registered as a charity with OSCR, with charity number SC022798.
At the end of October 2025 Tayside Cancer Support was granted SCIO Status with a new Scottish Charity number SC054674.
OBJECTIVES AND ACTIVITIES
The main objective of the Charity is to offer emotional support to anyone affected by cancer within the Tayside area. This includes those living with cancer and their family and friends as well as professionals, or volunteers, working in cancer care and support.
FINANCIAL REVIEW
The Statement of receipts and payments shows a surplus for the year of £19,226 (2024 – £10,500) with total reserves standing at £72,057 (2024 - £52,831).
INVESTMENT POWERS AND RESTRICTIONS
The Trustees shall have the power on behalf of the Charity to retain, accept, purchase, sell, lease, hold and invest any property, heritable and movable, real and personal of whatever kind and whatever situated.
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TAYSIDE CANCER SUPPORT
TRUSTEES' ANNUAL REPORT (continued)
YEAR ENDED 31 OCTOBER 2025
ACHIEVEMENTS AND PERFORMANCE
Tayside Cancer Support has met the charitable purposes set out above by:
(a) offering support, befriending and information to anyone in Tayside affected by cancer
(b) offering therapies and/or counselling to clients, carers or professionals affected by cancer (c) providing training and ongoing support to the charity’s volunteer befrienders.
The Charity continues to receive referrals for befriending, therapies and befriending from healthcare professionals, patients and family members who are in need of our services or support. The Charity continues to maintain close links with the Improving the Cancer Journey project workers in Dundee, Angus and Perth and Kinross as well as Living Well With and After Cancer (an overview group).
The Charity continues to provide professional counselling services to our clients, and following the retiral of our long term Counsellor and Therapist we had successfully recruited a Counsellor and a Therapist who worked tirelessly with the out-going counsellor to ensure smooth transitions for clients. Recently an additional therapist has been recruited to deal with the increased demand and the relocation of the other therapist. This addition provides a wider geographic spread of the support we are able to provide.
Our befrienders continue to support clients via telephone, in person or at our drop-in café. Numbers of befrienders and clients have varied throughout the year but approximately 50 - 60 people have been supported. The revamped Cosy Café has continued to thrive, with increased numbers month on month. Feedback from those attending is extremely positive and the activities each month have ranged from massage to nail painting, tai chi to relaxation, and quizzes to gentl e exercise.
The TCS Executive Committee commends our Counsellor, Therapist s and Befrienders for sensible, sensitive support they continue to provide for clients. Our Befriender Supervisor also must be commended as she continues to support existing befrienders while working hard to train a number of new Befrienders to increase numbers. We also thank the volunteers who support the Cosy Café and our providers of activities which are often free of charge.
The increased need for support we saw during and immediately after the pandemic has continued and, thanks to pupils winning money for the Charity via the Youth and Philanthropy Initiative, we have been able to meet that need.
Tayside Cancer Support is no different to other charities affected by the financial impact of high inflation and economic recession. The charity has made concerted efforts to reduce costs as well as seeking to increase funding from external organisations to support our work. In the year we managed to secure nearly £20k in support, along with almost £22k in donations. This along with our own fundraising provided an income of over £60k, which for a small charity provides stability and the reassurance of continued support for current and future clients. The charity is hugely grateful for the continued support of everyone who has contributed financially to this amount.
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TAYSIDE CANCER SUPPORT
TRUSTEES' ANNUAL REPORT (continued)
YEAR ENDED 31 OCTOBER 2025
The Youth Philanthropy Initiative (YPI) has provided a huge financial boost to the charity as well as increasing awareness of the support and services that the charity provides. We are invited to around 11 schools each year and most school have more than one group choosing to champion TCS. This year Grove Academy and Brechin High School both provided a winning team raising £3000 each for the charity.
Again the work and support of the charity’s volunteers has helped maintain our fundraising totals and for that Executive is hugely appreciative. In the past year the charity has continued with our Annual Golf Event and Christmas Fayre, both now a fixture in the TCS calendar, providing funds as well as an opportunity to showcase the work of the charity. Although there are too many individuals to thank we want to acknowledge the support of Robertson Construction, Tayside; Bank of Scotland; NHS Charitable Foundation; Northwood Trust and Margaret Muir for their considerable inputs to our funds.
RESERVES POLICY
The Charity has a policy of maintaining sufficient reserves to ensure that the Charity can continue to operate for a minimum period of 6 months should the current funding stop. The Trustees believe that the current unrestricted funds of £72,057 (2024 - £52,831) are sufficient for this purpose.
RISK MANAGEMENT
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that the systems are in place to mitigate our exposure to the major risks.
DEVELOPMENT INITIATIVES
Key aspects of a development plan for the Charity have been agreed by the executive, to be discussed at this meeting.
MANAGEMENT
The individual responsible for the day to day running of the charity during the year, was Amanda Stulka, with responsibility being moved to Kenneth Uka at the beginning of the new financial year.
APPOINTMENT, INDUCTION & TRAINING OF TRUSTEES
The Trustees of the Charity review the skills and composition of The Board of Trustees from time to time. Where new or replacement Trustees are required, an advert is drawn up and distributed, with the most suitable candidates being interviewed and where appropriate appointed. An ongoing advertisement for Trustees and Volunteers is available online at Dundee Voluntary Action for interested parties.
In 2025, we held a Conference, where Trustees, employees and volunteers could learn more about the activities of the charity and explore their own understanding, skills and abilities.
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TAYSIDE CANCER SUPPORT
TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 OCTOBER 2025
INDEPENDENT EXAMINER
Karen Henderson CA of BK Plus Limited, Chartered Certified Accountants has been reappointed as independent examiner for the ensuing year.
TRUSTEES' RESPONSIBILITIES STATEMENT
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (UK GAAP).
Law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year.
In preparing those financial statements, the Trustees are required to:
· select suitable accounting policies and then apply them consistently;
· state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
· prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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.
The Trustees' annual report was approved on TBC and signed on behalf of the Board of Trustees by:
Linda Swan Chair of Trustees
St Aidan’s Centre
408 Brook Street Broughty Ferry Dundee DD5 2EB
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TAYSIDE CANCER SUPPORT
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TAYSIDE CANCER SUPPORT
YEAR ENDED 31 OCTOBER 2025
I report on the accounts of the Charity for the year ended 31 October 2025 which are set out on page 7 to 10.
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 (the 2005 Act) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (the 2006 Accounts Regulations). The Charity's trustees consider that the audit requirements of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 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 the Regulation 11 of the 2006 Accounts Regulations. 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 respect the requirements:
-
to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of regulation 9 of the 2006 Accounts Regulations have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Karen Henderson CA Independent Examiner bk plus Limited Chartered Certified Accountants Stannergate House 41 Dundee Road West Broughty Ferry Dundee DD5 1NB
……………. 2026
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TAYSIDE CANCER SUPPORT
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED 31 OCTOBER 2025
| Unrestricted | Restricted | Total Funds | Total Funds | ||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| RECEIPTS | |||||
| Donations and grants | 4 | 42,643 | – | 42,643 | 34,264 |
| Receipts from fundraising activities | 5 |
18,870 | – | 18,870 | 12,706 |
| Investment income | 6 | 454 | – | 454 | 638 |
| ----------------------------------- | ----------------------------------- | ----------------------------------- | ----------------------------------- | ||
| TOTAL RECEIPTS | 61,966 | – | 61,966 | 47,608 | |
| ----------------------------------- | ----------------------------------- | ----------------------------------- | ----------------------------------- | ||
| PAYMENTS | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | 7 | (4,039) | – | (4,039) | (3,272) |
| grants | |||||
| Expenditure on charitable activities | 8 | (38,600) | _ | (38,600) | (33,836) |
| ----------------------------------- | ----------------------------------- | ----------------------------------- | ----------------------------------- | ||
| TOTAL PAYMENTS | (42,639) | _ | (42,639) | (37,108) | |
| ----------------------------------- | ----------------------------------- | ----------------------------------- | ----------------------------------- | ||
| SURPLUS/(DEFICIT) FOR YEAR | 19,327 | _ | 19,327 | 10,500 | |
| ================ | ================ | ================ | ================ |
The notes on pages 9 to 10 form part of these financial statements.
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TAYSIDE CANCER SUPPORT
STATEMENT OF BALANCES
31 OCTOBER 2025
| Unrestricted Funds |
Restricted Funds |
Total Funds 2025 |
Total Funds 2024 |
||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FUNDS | RECONCILIATION | ||||
| Cash at | bank and in hand | ||||
| - | 31 October 2024 | 52,831 | _ | 52,831 | 42,331 |
| ----------------------------------- | ---------------------------------- | ----------------------------------- | ---------------------------------- | ||
| Deficit/Surplus for year | 19,327 | _ | 19,327 | 10,500 | |
| ----------------------------------- | ---------------------------------- | ----------------------------------- | ---------------------------------- | ||
| Cash at | bank and in hand | ||||
| - | 31 October 2025 | 72,159 | _ | 72,159 | 52,831 |
| ------------------------------------ | ---------------------------------- | ---------------------------------- | ---------------------------------- | ||
| 2025 | 2024 | ||||
| £ | £ | ||||
| CASH | AT BANK | ||||
| - | Bankof Scotland | 37,557 | 18,683 | ||
| - | Scottish Widows | 34,602 | 34,148 |
||
| ---------------------------------- | ---------------------------------- | ||||
| 72,159 | 52,831 | ||||
| ================ | ================ | ||||
2025 |
2024 | ||||
| £ | £ | ||||
| LIABILITIES | |||||
| - | Independent Examination Fee | 1,859 | 1,690 | ||
| ================ | ================ |
The Notes on Page 9 to 10 form an integral part of these accounts.
Approved by the Trustees on ……… 2026 and signed on their behalf by: -
Linda Swan Chair of Trustees
The notes on pages 9 to 10 form part of these financial statements.
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NOTES TO THE ACCOUNTS
TAYSIDE CANCER SUPPORT
YEAR ENDED 31 OCTOBER 2025
1. BASIS OF ACCOUNTING
These accounts have been prepared on the Receipts and Payments basis in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”).
2. NATURE AND PURPOSE OF FUNDS
Unrestricted funds are donations and other incoming resources received or generated for the objects of the charity without further specified purpose and are available as general funds.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3. TRUSTEES’ REMUNERATION
Trustees received remuneration of £Nil (2024 - £Nil) from the charity by virtue of their employment. During the year, the trustees were repaid a total of £1,111 (2024 – £690) in relation to the reimbursement of travel and sundry expenses.
4. DONATIONS AND GRANTS
| DONATIONS AND GRANTS | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| General donations | 22,247 | – | 22,247 | 15,764 |
| Northwood Charitable Trust | 6,500 | – | 6,500 | 6,500 |
| Gift aid | 1,895 | – | 1,895 | – |
| Leng Charitable Trust | – | – | – | 2,000 |
| Bank of Scotland Foundation | 10,000 | – | 10,000 | 10,000 |
| Tom Morris & Toby Black | 1,500 | – | 1,500 | – |
| Lord Armistead | 500 | – | 500 | – |
| ---------------------------------- | ---------------------------------- | ---------------------------------- | ---------------------------------- | |
| 42,643 | – | 42,643 | 34,264 | |
| ==================================== | ================================== | ======================================= | ====================================== |
5. RECEIPTS FROM FUNDRAISING ACTIVITIES
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Fundraising | 18,870 | – | 18,870 | 12,706 |
| -------------------------------- | ----------------------------- | ----------------------------- | --------------------------------- | |
| 18,870 | – | 18,870 | 12,706 | |
| ==================================== | ================================ | ================================== | ================================== |
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TAYSIDE CANCER SUPPORT
NOTES TO THE ACCOUNTS
YEAR ENDED 31 OCTOBER 2025
6. INVESTMENT INCOME
| 6. | INVESTMENT INCOME | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds Total Funds |
||||
| Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| Bank interest received | 454 | – | 454 | 638 | ||
| ================= | ================= | ================= | ================= | |||
| 7. | COSTS OF GENERATING FUNDS | |||||
| Unrestricted | Restricted | Total | Total Funds | |||
| Funds | Funds | Funds | 2024 | |||
| 2025 | ||||||
| £ | £ | £ | £ | |||
| Fundraising | 4,039 | – | 4,039 | 3,272 | ||
| - ------- -------------------------- | ----------------------------- | ------------------------------------- | ------------------------------------ | |||
| 4,039- | – | 4,039 | 3,272 | |||
| ================================== | ============================== | ======================================= | ====================================== | |||
| 8. | COSTS OF CHARITIBLE ACTIVITIES | |||||
| Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | Funds | Funds |
|||
| 2025 | 2024 | |||||
| £ | £ | £ | £ | |||
| Wages and salaries | 18,497 | – | 18,497 | 12,820 |
||
| Professional fees | 13,785 | _ | 13,785 | 14,330 |
||
| Independent examination fees | 1,690 | – | 1,690 | 1,536 |
||
| General expenses | 1,885 | – | 1,885 | 923 |
||
| Telephone, postage and | 154 | – | 154 | 202 |
||
| Stationery | ||||||
| Insurance | 378 | – | 378 | 398 |
||
| Repairs & Renewals | – | – | – | – |
||
| Promotion | 1,814 | _ | 1,814 | 2,447 |
||
| Equipment hire | 398 | – | 398 | 1,180 |
||
| - ------- -------------------------- | ----------------------------- | ------------------------------------- | ----------------------------------- | |||
| 38,600 | – | 38,600 | 33,836 |
|||
| ================================== | ============================== | ======================================= | ====================================== |
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