REGISTERED CHARrrY IYUMBER: SC027348 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR EP¥TIED 31 MARCH 2022 FOR Arrao Cancer sprI Trnst Chartered Accountants Pavilion 2 i Dava Street Broornloan Road Gla4oow G512JA
Arran Cancer Support Trust CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 March 2022 Page Report of the Trusttts Indepelldent Exarni4er's R¢w)rt Statement of FinaDcial Activities BalaDce Sheet Note5 to the Finaneial Statements 7 to 12 Detsiled Statement of Fin#Dcial Activities 13 to 14
Arran Cancer Support Trust REPORT OF THE TRUSTEES For The Year Ended 31 March 2022 The tsu5tees present their report with the fmancial ststements of the charity for the year ended )1 March 2022. The stees have adopied the provisions of Accoutttints and Reporting by Charities: Statement of Recommended Practic¢ applicable to charsiies prepar¢n(r their a¢counts in accordance with the FitWLcial Reporti Stsndard appltcabl¢ in tFte UK and Republi¢ of Ireland (FRS 102) (effrctive l January 2019). ORIECTIVES AND AcfiviTIES Objectivu and aims To provide transport to and from island and main12Dd hospithls for Cancer patients on Arran. Arcas driver& WIK) are volunleer5, will wllect patients from the fe terminal at Ardrossan and ttke theEll to the appropria* hospital for their appoinThent. The driver, or another. will then bring them back to the ferry terniinal. On Art7n. a xI service is used to take pauents to the Brodick feny tenninal aTrJ home when necessary. Patients can apply for a ferry travel warrant to cover ihe cost of a fcrt)t p&ssenoer retyrn kn foreath of theirhospital Yisits. To 0Vide equipment to hospital& loc swoeries and community nurses which will help in ihe treatsnent and wellbeinrr of those islanders who have cancer. Numerous iterns of equipment su¢h &% ¢onunodes and beds for the Community Nurses to use in patienis, homes, canw diyJosi5 aids for the Arn Medical Group surfrertes e.g. dlgitsl cameras, breast awareness model. a Relatives Room prepared alld fvrnished at Arran War Memorial Hospital and a storage facility for Community Nurse equipmenL To provide rounselling and complemenw therapy to cancer patients on Anan. Ea¢h pati¢nt is offetrd six sessions. the practitioners bein(T fully qualified and registered professionals Én thesr fields. To fund the post of Director of Cancer Services for the is12rtd, the position to be recruited and employed by the AyTshire and Arran Health Board through the Arran Medical Group. All the aboye services are provided in the stridest confidence and atno cost to the patient Volunteers Approximately 40 voluTL¢eers give their time lo sthff the Charity Shop which 15 the main source of income. They give over 90 hours a week and their input is essential. The TnteeS also give their tim¢ voluntarily on working in the shop. administration. accountin(r and co-ordinating the transprt nttds of the patients and atTangintr Complementary Therapy. Page I
Arran Cancer Support Trust REPORT OF THE TRUSTEES For The Year Ended 31 March 2022 ACHIEVEMENT AND PERFORMANCE Charitable activities aneer Care Su ort urse We have pled(red £)O,000 ea¢h year for the Arcas support nurse who perforn)s a very import8nt role in the physical and emotional care of Cancer patients throughoui their i]Iness. has quickly adapted to this role.DuriT2g lh¢ lockdown she h&$ been in contact with many patients who herwiSe rnav not have been supwrted by her. She h&% an onc•oinu heaY workload and 15 greatly appreciated by Am Medical Group and the families she supports. We have also donated baby alarn)s. themiometers and nebu]is¢rs lor use by chemotherapy patient5. Patient TT Ort Th¢ transport system remaTns the other main reason for the existence of AJCaS, and patient transfers and ferry travel are much appreciated by patients and their families during difficult times. During the year to 31 March 2022 our drivers made 28? run5 in which they covered 19529 mile5. There were also 79 taxi runs on the tslan These figure5 are all up on I&M year but both y¢ar5 have be affectrd by variable Covkd regulaiiiffls. Th¢ organisation of traTtsport has bttll difficult. In February alone 51Y/o of 32 Ix>(>kings made were cancelled and 4 oui of 10 t&xi runs were camcelled. These probl¢ms have been due to Covi(L weather or frny problems or sometimes all We hope forsmc>other weather ahead! Well in ort As in the previous year most iher4)ies have Een affected by Covid a]I1ugh thiw are now iTnprovin(. The many therapies offered have been much appreciated by patients at a difficult time of their Itves. We fjjnded a iotal of IJ I therapy sessions over the past year. The Arran Cancer Support group has been able fiJncEion again recently and we have disltibuted cards to raise the profile of the group within the local rAylation. Fundraising activities In 20? I shop in¢om¢ and fictionIn[r wa5 Serio[Y affected by Coyid. Our first priority always been the safety of our staff, volunteers and customers. Shop fijnctioninv 15 much more back to nornul levels now aT]d we are I<Miking at possible new income streams. Improvintr our rnethods of publicisiDg Arcas and Tmpr()ving our digital fcK)tprint are irnportant issues which we are a¢tively PUTsuing. We are currently considering employing an Arcas support efrordinator. part of wh05¢ duties would include the developmeTLt of our fund raising activities. Other duties would include being a first point of contact and signpostitr to the various services we offer. FINANCIAL REVIEW Finantial position Our source of income is our charity shop. Intorne from the shop s¢riously affected because of Covid ¢losure, but we are now almost back to norn1. As mentioned last year. We it not for government ydnts we WOLLld Ix in a ditTicult position. We ¢ontinue to 5UPP)rt all transport and well requests. alontt with our e¥nctt ¢are nurse. alld ongoing equipment store rental. Bank baLances at the end of March 2022 were.. BBS £.181 and Bar¢lays £53,410 making a total of £145.591. These figure are up from Iast year because reqts for services have been reduced but this will change soon. Shop in¢ome remains higher than ever. Reserves policy It is the Tnstees, policy to retain a minimum of £60.000 tn nserved fithd8 to enable the transpoN service to ¢olltinue in the event of a sudden drop in incorne. This is the PTimary reason for the existence of Arcas and is therefore our priority. srRUCTURE, GOVERNANCE AND MANAGEMENr Governing doeumellt Arcas is a SCIO and the governing docum is th¢ ¢onstitutiOD. P4fre 2
Arran Cancer Support Trust REPORT OF THE TRUSTEES For The Year Ended 31 March 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT Recrurtment And appoint]nent of new trustees Trustee recruitsnent is done by ihe existino Trnstees identifyiAg persons who have shown an interest in th¢ workings of ArC2S and have a reputation for positive community involvement. If there is a vacancy their names are put fotward io th¢ Committee and, if approved by them, invitatiotL to join is offered. REFERENCE AEND ADMINISTRATIVE DETAILS Registered Charlty number SC027348 Principal addres$ The Pier Brodiek tsle of Arran KA27 8AU Trustees Inde elldertt E%aminer Approved by order of the board of tru5t¢e5 on 7 June 20?2 and $igned on its behalf by: Ttee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ARRAN CANCER SUPPORT TRUST I report on the accounts for the year ended 31 Marcb 2022 set out on pages five to tsvelve. Respeetiie r¢spott$lbilities of trustees and exmlner The ¢hariry's ISteeS are responsible for the preparation of the aceotmts in accordan with the ternL8 of the Charities and Ttee Investtnent (Scotland} Act 2005 and the Chartties Accounts (Scotland) Regulations 21M)6 (as 2mended). The chariry's trustees consider that the audit TequTreTnent of Regulation 10(IXa) to (c) of the Aecounts Regulations does not apply. It is my responsibility to examine the accounts &8 required wider S¢¢tion 44(IXc) of the Act and tts state whether particular mktters have come to rny attention. BasFS of the independent examine$ report My ¢kwninati(m was canied out in accordance with Retsulation I l of the Charilies Aecounts (Scotlandl R¢gulatio 2006. An examination includes a reyieiv of the accou1 records kept by the charity and a comparison of the accounts presented 7th those records. li also includes Consideration of any unusual items or disclosures in the accounts, and seekino exp12ntions from you &s trustees eoncerning ans. such matters. The proceduies undertaken do not provide all the evidence that would be required in an audiE and consequently I do not expres5 an audit opinion ort the view given by the account5. Independent examiner's statement In connection with my eYdminatior4 matter has come to my attention: (l) which gives me reasonable cause to believe thal in any er11 rest¢cL the requirements to keep accounting records ill accordance with Section 44(IXa) of the 200) Aet 2nd Regulation 4 of the 2006 Accounts Regulations. and io prepare aecounts which accord with the accounting records and to comply with R¢gulatiotL 8 of the 2006 Accounts Regulations have not been mei or P) io which. in my opinion. attentton should be dra1 in order to enable a proper understandintr of the accounts to be reached.
Arran Cancer Support Trust STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2022 2022 Total fimds 2021 Tota] fjjnds Unrestricted Restricted Sjnd Notes INCOlE ATriD ENDOWMENTS FROM Donations and lega¢ies 22.497 22,497 92,024 Other tradinly acEiviiies Investment inctsme 115.978 115,978 17261 Total 1)&519 138J19 109,321 EXPENDITURE ON Raising fijnds 5i,688 53.688 46,691 CharitAble activities AtTan Hospitsl Genero1 Practices Community Nurses Patient Transfers Ferry Transfer Warrdnts Wellbeino Support Payments to Pati¢nlS 2J50 30,1KKI 2.550 iO,O(K) 30.99) 138 14.317 128 17.8TI 406 6.9)4 1243 17.877 406 6,934 1,243 872 Other 1592 1.592 3,386 TotAI 114290 114290 103.515 NET INCOME 24229 24,229 5,806 RECONCILIATION OF FUNDS TotAI funds brtsuuht forward 225.910 330 226240 TOTAL FUNDS CARRIED FORWARD 250,139 250,469 226,240 The notes forni part of th¢se fin¥n¢ial swem¢rtts Page 5
Arran Cancer Support Trust BALANCE SHEET 31 March 2022 2022 Total fijnds 2021 Total fimds Unrestricted Restricted fund Notes FIXED ASSETS Tanoible assets 105,225 105,300 CURRENT ASSETS Cash at bank and in hand 145.604 i30 121.600 CREDrroRS Amounts falling due within one year (690) (690) (660) NET CUiiREKf ASSETS 144.914 330 145,244 120.940 TOTAL ASSETS LE&$ CURRENT LIABILITIES 250.139 330 250.469 NET ASSETS 250,139 250.469 226,240 FUINDS Unrestricted fimds Restrieted funds 250,139 225.910 330 TOTAL FUNDS 250.469 226,240 The financial statements were approved by the Board of Tn and authorised for issue on 7 June 20L? and were sioned on its behalf by.. Twstee The notes form part of these financial Statements
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMEKrs For The Year Ended 31 March 2022 ACCOUNTING POUCIES BASIS OF PREPARINC THE FINANCIAL STATEbfEprrs The fmancial Stalennts of th¢ ¢harity. whi¢h is a public benefit etttity utthr FRS 102. have ken prepared i accordance with the awities SORP (FRS 102) 'Accounttng Jnd Reportino by Charities.. Starnent of R¢¢oTrunended Praciice applicable io charities preparin4J their accounts in 2e¢ordanee with the FiTJancial Reporting Standard applicable in UK and Republic of Ireland (FRS 102) (effcctive l January 2019).. Financial Reporting StandaTd 10? Yhe Financial Rep)rting Stsndard applicable in the UK and Republic of Ireland, and the Charities and Tnstee InvestTnent {S¢otlaTrd) Act 2005. The financial statements have been prewed under the hi#oficai cost ¢onventio ENCOME All income is recogThised in the Statement of Financial Activities on¢e the charity h&$ entStlernent to the fimd5, it is probabl¢ that the incotne will be received and the atllount can be measured reliably. EXPENDITURE Liabilities are recoouised &8 expenditure as s(M)n as there is a legal or ¢oustru¢tiv¢ obligation ¢OTnmittinu the charity to that &YpendittJre. it is probable that a transfer of ecrjnomic t¢n¢fits will be required in settlemenÉ and the amount of the obligation can be measured F¢liably. Expendiwre is accountrd for on an accruals basis and has been classified under headings that &ggregai¢ a]1 c05t lated to the category. WThere costs eannot be directly attriiNJted to particular headings they have been allocated to accivities on a basis consistent with the use of resources. Grants offtred subject io conditions which have not been met at the year end date are noted as a comll)itment but not accrued as expendibjre. TANGIBLE FIXED ASSETS Depreciation is provided at the following annual Ta in order to WTite off each &4set over its esiimated useful lift. Freehold propety Computer equiptneni in accordance with the propety . 20% on cost The tru5te¢s ¢onsider that the value of the PTDperty at The Pier. Brodick &s stated in the accounts is accurate and that ongoing maintenance policy will ensure no reduction in ivs value. TAXATION The ¢harity is exempt from t&x on its clwi¢able tiVItIeS. FUND ACCOUNfiNG Unrestricted fjjnds can be used in aecoTdance with the charitsble objectives at the discretion of the trustees. Restricted tljnds ¢an only be used for particular restricted purpM withtTr the objects of the charity. Restrithions orise when SFecified by tbe donor or when fimds are raised for particular restricted purpose& Further ¢xplanion of the nature and putpos¢ of eath fiwd is included in the notes to the financial statement& PENSION COSTS AND OTHER POST-RETIREMENT BENEFrrs The ¢hariry operates a defined Corttr[ tion pension scheme. ConknEutions payable to the charitys pension scheme are chary.wed to ihe Statement of Finartcial Activities in th¢ P¢Tiod to which they relate. Page 7 continue..
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2022 DONATIONS AND LEGACILS 2022 2021 Donations Gift aid Grants VAT Repayments 12.238 10,914 207 79.856 ,047 9.613 646 22.497 92,024 Grants received. included in the above. are as follo 2022 2021 Coronavirus Job Retention Scheme Covid Closur¢ Grants Co-op Local Community Fund Third Sector Resilience Fund Other grants 337 7.000 22,550 22.000 22.917 2276 79.856 OTHER TRADING A1VITIEs 2022 2021 Shop incorne 115,978 17261 INVESTMEiYT INCOME 2022 20?] Deposit account itereSt 44 TRUSTEES, REMUNEIi4TION AhT) BENEFITS There were no trustees, MUneratiOn or other benefits for the year ended 31 March 20?2 uor for the year ended 31 March 2021. TRUSTEES, EXPENSES There were no bles. expenses paid for the year eI¢d 31 March 222 rM)r for the year ended JI March 2021. Pltre 8 ¢ontinued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2022 COMPARATIVES FOR THE ATEMENT OF FINANCIAL ACTIVITIES Ut)restricted f)Jnd Restricted thd Total fitnds IDICOME AND ENDOWMErifs FROM Donations and legacies 69.106 22,918 92,024 Other tnding activitie5 Inv¢slment income 17261 17261 Total 86.403 21918 109,321 EXPENDITURE ON Raisin(p fimds 43,712 2,979 46.691 Charitable a¢tivitie5 Arran H05Pital General Practices Cornmuniry Nurses Patient Trwfers FeThy Transfer Warrants Wellbeing SupFQrt Payments to Patients 400 i0.995 138 3.400 30.995 138 14.317 128 3,588 872 128 3.588 872 Other 2,164 Tot¥1 80.927 22588 103,515 NET INCOME 5.476 5,806 RECONCILIATION OF FUNDS Totsl funds brought forward 220.4)4 220.434 TOTAL FUNDS CARRtED FORWARD 225,910 Page 9 continued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2022 TANGIBLE FIXED ASSETS FehOld property Cotnputer equipment Totats COST At l April 20218nd 31 March 2022 105,(K)O i75 105,375 DEPRECIATION At l April 2021 Charge for yeax 75 75 75 75 At 31 March 2022 150 150 NET BOOKVALUE At 31 March 2022 105,000 225 1052?5 At J l M4r¢h 2021 105.000 300 105.300 CREDITORS: AMOUPUS FALLING DUE WITHIli ONE YEAR 2022 2021 Other creditors 690 660 MOVEMENT IN FUNDS Net movement in fitnds At At 1.4.21 Unrestricted funds General fimd 225.910 24,229 250.139 Restrkted funds Covid Resilience 3iO 3iO TOTAL FUNDS 24229 250,469 Net movement in furtd& included in the above are as follows: Incomin Re50ur¢es resources exp¢Dded MDv¢ment in fiinds Unrestrieted fllrtds Genernl fijlld 138.5l9 (114,290) 24.229 TOTAL FUNDS 1385l9 (114.290) 24,229 Page 10 ¢ontinued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2022 MOVEMENT IN FUNDS- eontinued Comparatives for movement in funds Net movemen¢ in fimds At 1.4.20 31.3.21 Unrestrieted funds General fvnd 220,434 5,476 225.910 Restricted funds Covid Resilience 330 TOTAL FUNDS 220,434 5,806 226,240 Comparative net movement in fimd$, irAcluded in the above are 2$ follows.. Incoming resources Resources expended Movement in fijnds Unrestricted funds Gener81 fund 86,403 (80,927) 5,476 Restricted funds Covid Resilience 22,918 {22.588) TOTAL FUNDS 109,J21 (103,515) 5.806 A ¢urrent year 12 months and prioryear 12 months combined position is as follows-. Nei movement in fitnds At il.i.22 At 1.4.20 Unres¢ri¢ted funds General fund 220.4)4 29.705 2iO,l)9 Restrlcted funds Covid Resilience 330 330 TOTAL FUNDS 220.434 30,035 250,469 Page 11 ntinued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2022 MOVEMENf IN FUNDS- ¢ontinued A CUTrent year 12 months and prior year 12 months combined net mov¢ment in funds, included in the abrJv¢ are as follows.. Incoming resources Resow¢es expended Movement in funds Unrestrieted funds General fund 224.9L? (195217) 29,705 Restricled fund5 Covid Resilience 22.918 (22.S88) i30 TOTAL FufiDS 247.840 (217,805) io. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended il Mawh 2022. Page 12
Arran Cancèr Support Trust DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2022 2022 2021 INCOME AND ENDOWMErirs DonAtiQD$ leg¥¢ie5 Donation5 Gift aid Grants VAT RepaThents 12238 10.914 207 79,856 1,047 646 22,497 92,024 Other trading activities Shop income 115.978 17.261 Inve$tmeDt in¢otNe Deposit account interest 36 Totsl incorning resources 138,519 109,321 EXPENDITURE Otber tradiDg aetivities Wages Social s¢¢uriry Pensions Licensin Repairs and Renewais lrtsurance Water Rares Refi Collection Sundry Expenses Auchrannie Room Hlre 43,747 2276 744 299 2,084 1,339 42.411 2,OfJ4 1,322 Ili 841 1.154 95 274 52.012 46,691 Charitable activities Grants to insii¢uEions Grdnts to individuals 34,395 19.043 26,460 59,010 53,4)8 Support costs Management Telephon¢ Pogtage aTKI s¢ationery Advertising Sundries .285 66 235 670 1.040 100 638 632 2256 2,410 This page does not fiMTh part ofth¢ staDrtory fuwicial sr*tnents
Arran Cancer Support Trust DETAILED STATEMENT OF FINANCIAL ACTIVITIES For Tho Year Ended 31 March 2022 2022 2021 Management Governane¢ eogts Accountaney and legal fe Payroll Fees Depreeiatioll of tangible fLxed assets 690 247 75 660 241 75 1,012 976 Total resour¢es expended 114.290 IOi,515 Net income 24229 5.806 This page does noi forni part of ihe statutory fIKial statements Page 14