RII GISTEI RED CHARITY NUMBEI R; SC027348 REPORT OF THI TRUSTEI Ei S AND FINANCIAL STATII MINTS FOR THE YEAR ENDED 31 MARCH 2025 FOR Arran Caiicer Support Trust Burgoyne Carey Chartered Accountants Pavilion 2 3 Dava Street Broomloan Road Glasgow G512JA
Arran Cancer Support Trust CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 March 2025 Page Report of the Ti'uste¢s I to 3 Independent li xaminer's Report Statement of Financial Aetlvlties Balance Slieet Notes to the Fiiianeial Statements 7 to 12 Detailed Stateinent of Fiiiancial Activitles 13 to 14
Arran Cancer Support Trust REPORT OF THE TRUSTEES For The Year Ended 31 March 2025 The ti'ustees present their i'eport with the fmancial statetnents of the Charity for the year ended 31 March 2025. The 'uste¢s have adopted the provisioiis of Accounting and Reportilig by ch'it1es'. Statement of Reconllnended Pi'actice applicable to charities pi'epai'llig their accounts in accordaiice with the Financial Repoi'ting Standard applicable in the UIC and Republic ofIi'eland (FRS 102) (effective l January 2019). OBJII CTIVEI S AND ACTIVITIES Objectives and aiins To provide ts'arASPOi't to and from island and mainland hospitals for Cancer patients on Arran. Arcas di'ivers, who are volunteers, will collect patients from the fei'ry terminal at Ai'di'ossan and take thein to the appi'opriate hospital for their appointment, The di'iver, or anothei,, will then bring them back to the fei'ry t¢rmirAal. Oil Arran, a taxi sei'vice is used to take patients to the Brodick feri'y tei'ininal and liome again, when necessary. Patients can apply foi. a ferry travel w,rant to cover the ¢osl of a foot passenger return fare for each of their hospital visits. Since tlie Covid pandetllic, a nunlber of patients have chosen lo take tlieir own vehicle across on the fei'ry and the triistees liave been happy to rellnburs¢ associated costs. To provide equipment to hospitals, local surgeries and community nurses which will help in the treattnent and wellbeing of islanders who have cancer. In this accounting year, Arcas supported the provisioii of cancer diagnosis aids for the AiTan Medical Group surgeries, e.g. equipinent for diagnosing and treating skin cancer. To provide counselling and complementary therapy to cancer patients on Arran. Each patieiit is initially offered six sessions, the pracLitioneiB being fully qualified and registered professionals in their fields. All the above servi¢¢s are provided in the strictest confidence and at no cost to the patient. To flmd the post of Cancer Care Siipport Nurse (Palliative Care) to woi'k alongside the ATran-based team of Disti'ict Nurses, the position to be recruited and employed by the Ayi'shire and Arran Health Board through the Ai'ran Medical Group. Volunteers Approximately 40 volunteers give their time to staff the Charity Shop which is the main source of incoine. They give over 90 hours a week and their input is ¢ssential and much appreciated by trustees, etnployees and ciistomers. The trustees also give their time voluntarily and seek to develop new initiatives to support people on Arran impacted by cancer. In the summer of 2024, we formally opened a Hub in th¢ biiildings of the former Calmac ferry terminal, with a Rooin to Talk" ld a ineeting space for our work and use by other Arran community groups. Trustees also provide holiday cover for the Arcas Coordinator, who is the first poit of call for organi5ing the transport need5 of tlie patients, and support our wellbeing officer who arranges complementary therapies. Trustees continue to look forward and consider new opportunities for the charity to raise fuiids and provide additional support services. Page I
Arran Cancer Support Trust REPORT OF THE TRUSTEES For The Year Ended 31 March 2025 ACHIEVEI MENT AND PII RFORMANCE Charltable aetfivitles CarAcer Care Su ort Nurse AICaS Iiave pledged £30,000 each y¢w' for this position. The Cancel. Care Support Nurse perfonns a very iinportant rol¢ irA tlie physical and emotional car¢ of can¢¢r patients Illl'oiighout their illness. Patient Trans ort The ts?nsport systenl remains th¢ other main reason for the existence of Arcas, and patient transfers and ferry travel warraiits are mucb appreciated by patients and their [nilleS during difficult times. During the year to 31 March 2025, our drivers made 365 l'uns in which they covered 28,327 miles. There were also 138 taxi runs. Most of these were on th¢ island but there were also soine runs to the rnainlarAd hospitals wheii no more drivers were available. Ferry-related issues continued to pi'ovide challenges, with appointtnents having to b¢ re-scheduled on inany occasions, and some people travelling up to a couple of days early to make sure they got thei'¢ in time. Wellbein ort The many therapies offered have been much appreciated by patients at a difficult time of their lives. In this financial year we facilitated 391 wellbeing sessions for 48 Clients. This includes Reflexology, Reiki, Massage, Podiati'y, Osteopathy, Haii'cuts and Nails with 16 practitioners. The Cancer Suppoi't th'oup holds monthly meetings in the Hub sessions. Fundraising aetlvities Sales through the chai'ity's shop in Brodick reinain the prunary source of incoine. We are very grateful to the island coinmunity for tlieir support, both in terins of donating and buying. and to oui. dedicated shop staff and volimteers for running a great shop. We are looking closely at possible new in¢oine streams. We have gained publicity for our chai'ity and engaged with a number of different groups and activities on the island. We will continue to improve OUT profile a'oSS digital and more traditional Channels. We are very grateful to a number of people who have chosen to undertake activities to raise inoney for Arcas. FINANCIAL REVIEW Flnanelal position Whilst the previous accounting year saw higli expenditure on tbe new Hub, this year saw no significant capital expenditure. Income from the shop) fundraising and donations increased slightly by 2.70/0 over the year. expenditure on cliaritable activities decreased by 9.40/th' and the cost of running the charity incr¢as¢d signifIcantly by over 250/0, much of this due to a much higher wage bill (and asso¢iat¢d costs: peiisions, National Insurance, ¢tc.). Note that the expenditure on cbaritabl¢ a¢tivities does not include all costs for the Cancer Support Nurse, due to invoices falling into other financial year5. Whilst the Balance Sheet is still healthy> the trustees are awai'e going into the fanCIal y¢ar 2025-26 that costs need to be controlled, and this, along with a fundraising push, is the focus of their attention. Reserves policy It is the Trustees, policy to retain a minitnum of £60,000 in unreserved funds to enable the tran5POrt service to continue in the event of a suddeii drop in income. This is the prllnary reason for the existence of Arcas and is thffl'efore oui, prioiuty. STRUCTURE, COVII RNANCE AND IVIANAGEMENT Governing doeument Arcas ts a SCIO and the governing documlt is the constitution. Page 2
Arran Cancer ¢upport Trust REPORT ofTHk TRUSTEES For The Year Endf..d 31 March 2025 STRUCllJRE: GOVERNAJYCE APID MANAGEMENr . RecruitJll¢nt xppointment of new trustees Trust¢c (rUi¢m¢t i5 don¢ by thc Gxtstills Trustee¥ id¢lllifyiDg p.erson5 have shoMD an InteSt in the woikwgs of Cas and have a rq)utstioD for positiv¢ (nUn involV¢Ilt, If th¢r¢ 15 a vacauGy their names are pui forward to the conThittee and, rfxpproved by then), an iDVitatioJ to join is off¢r¢d. REFERENCE kND ADMtN]STRATtVE DETALLS Registered Charity number SC027348 Independent EIMminer Burgoyme C,aTey Chartered Accountants Pavilion 2 3 Dava Street Broomloan Road Glasgow G512JA Appri)ved by order of the bodrd of tn¢¢¢8 on 4 S¢pten)kr 202¢ sid on Its i*h21f ty: Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ARRAN CANCER SUPPORT TRUST I repoit on tli¢ accounts for the year ended 31 Marcli 2025 set out on pages fIv¢ lo twelve. Respoetlvo responsibllltles of trustecs and cxamtiiei. The cl)arity's ts'ustees are i'esponsible for Ihe prepai'ation of die accounls in accordance with thc tenns of the Charities and Ti'uste¢ Investiiient (Scotland) Act 2005 the Charities Accounts (Scotland) Regulations 2006 (as elided). The chai'ily's tt'ustcos consider that the audit requireinciit of Rcgulation 10{I}(a) to (c) of tlie Accounts Regulations doos not api)ly. It ig iny responsibility lo examine the accounts as required under Section 44(1)(c) of the Act and to slatc whether pai'ticular mallei? Iiave come to Iny attention. Basls or the Independent oxamincr's report My exiimination was carried out in accordance with R¢gulation I l of the Chai'ities Accounts (Scotland) Regulations 2006. An ¢xainination includes a review of the accounting records kept by the charity and a comparison of the accounts pitseiited with those records. It also iiicludes consideralioii of ally unusual iteins or disclosui'es in the accoiints, and seel(ing explanations from you as ti'ustees coiiceming a]iy sucli mattel's. The procedures underlaken do not provide all the evidonce that would be requircd in an audit, and consequently I do not express an audit opinion on the view given by tho accounts. Independent examiner's statement In connection with my exainatIon, no matter has come to my attention . (l) which gives me reasonable cause to believe that, in any inaterial respect, the requIreMltS to keep aOUntIng records in accordance with Section 44(1)(a) of thc 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepar¢ accounts which acrd with th¢ accounting records and to comply with Regulation 8 of the 2006 Accounts R¢gulations 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. Burgoyne Carey CharteiEd Accountants Pavilion 2 3 Dava Street Broomloan Road GlasbTOW G512JA Dat¢: 4th Sept¢mb¢r 2025 Page 4
Arran Cancer Support Trust STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2025 2025 Total funds 2024 Total funds Unr¢strictsd fund Restricted funds Notes INCOlWltI AND EI NDOWMII NTS FROM Donations and legacies 26,764 26,764 20,152 Othei. ti?ding activities Investsneiit inco]ne 148,829 148,829 157,327 Total 177,688 177 688 179 541 EXPLI NDITUREI ON Raising fid8 99,267 99,267 79,036 Charltable activities General Practices Patieiit Transfers Fei'i'y Transfer Warrants Wellbeing Support Payments to Patients Arran Medical Group Other 15,323 28,161 441 21,908 6,077 3,022 15,323 28,161 441 21,908 6,077 3,022 15,151 32,190 802 20,235 8,871 3,413 2,000 Other 9,232 Total 183431 183431 167 229 NET INCOMEI(EXPlI NDITURE) (5,743) (5,743) 12,312 REI CONCILIATION OF FUNDS Total funds brought fOrw.d 283,774 9,773 293,547 281,235 TOTAL FUNDS CARRIEI D FORWARD 278 031 287 804 293,547 The notes forni part of these fmancial stateinents Page 5
Arran Cai)cer Support Tru8t BALANCF 8HEET 31 March 2025 2025 Total 2024 Total fimds Unrestrtct¢d fimd Restrletsd fiu)ds Nots8 FtKKD ASSETS T8ngil)le assets 128,609 128,609 129,778 CURRKNT ASSETS D¢btor3 Cath at bank plld Jnhwid 1.448 15?.244 1,448 162,017 1,043 160.217 9.773 1.13,692 9.773 163,465 167260 CREI DJTOKS Amouats fallllig due within one y¢ar {4270) (4,270) (3,491) NET CURRINT ASSKTS 149,422 9.773 159,195 163,769 TOTAL ASSE]3 LE&S CURRENT LIABILIT]LS ?,78,031 9,773 287,804 293,547 ET ASSE13 278,031 9,773 287,804 293,547 yo RLi8trloted funds 278,031 9,773 283.774 9,773 TOTAL FUNDS 287,804 293,547 The fwan¢1 Btstem¢nts were approved by tho Board of TnJsts¢8 alld aullwri8ed for i3slle on 4 Septemb¢r 2025 and wero Signed oll its bOhr. Th¢ nots3 forni purt ot thv8ri Alnall¢lal 8tatomonts
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 March 2025 ACCOUNTING POLICICI S BAS ofi PREI PARING THLI FINANCIAL STATEMENTS Tlie fanCIal statem¢nts of the charity, which is a public benefit entity undei. FRS 102, have been prepared in accoi'dance with the Charities SORP (FRS 102) 'Accounting wid RepoTting by Charities,. Stateinent of Recoinmended Pi'actice applicable to charities pi'epai'ing theii. accounts in accordaiice with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Flliancial Repoiting Standard 102 'The Finaiicial Reporting Standai'd applicable in tlie UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The fjnancial statejnents have be¢n pi'epared under the historical cost conventioii. All incoine is recogni5ed in the Statei]]ent of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and tlie amount can be measured reliably. XPENDITURI Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the chai'ity to that expenditure, it is probable that a transfer of econoinic benefits will be required in settlemeiit and the amouiit of the obligation can be m¢asured reliably. Expenditure is accounted for on an accruals basis and has been classified undei, headings that aggregate all cost IElated to the Category. Ivhere costs cannot be directly attributed to particular headings they have been allocated to activiti¢s on a basis coiisistent witli the use of resources. Grants offered subject to conditions whioh have not been met at the year end date are noted as a coinmitsnent but not accrued as expenditure. TANGIBLE FIXEI D ASSETS Depreciation is provided at tlie following annual rates in order to write off each asset over its ¢stiinated useful Eife. Freehold property Long leas¢hold Computer equipment in accordance with the property 40/0 on cost 200/0 on cost The trustees consider that the value of tlie pi'operty at The Pier, Brodick as stated in the accounts is accurate and that ongoing maintenance policy will ensure no reduction in it's value. TAXATION The charity is exempt from tax on its charitable activities. FUND ACCOUNTING Uiirestricted funds can be used in accordance with the charitable objectives at the discretioii of the trustees. Restricted funds can only be used for particular restiicted purposes within the objects of the charity. Restrictioiis arise when specified by the donor or when funds are raised for particular rests'icted puryoses. Further explanation of the nature and purpose of each fund is included in the notes to the financial stateinents. PENSION COSTS AND OTHER POST-RKTIREI MENT JIENEFITS The charity operates a defmed conti'ibution pension scheine. Conti'ibutions payable to the charity's pension scheme are charged to the Stateineiit of Financial Activities in the period to wliich they relate. Page 7 continued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2025 DONATIONS AND LEGACIEI S 2025 2024 Gifts Donation5 6,443 OTHER TRADING ACTIVITIII S 2025 2024 Fuiidraising events Shop iiicome 257 157 070 148,829 148 829 157 327 INVESTMENT INCOME 2025 2024 Deposit account interest TRUSTII ES, REMuf4ERATION AND BENEFITS There were no trustees, r¢mun¢ration or other benefits for the year ended 31 March 2025 nor for the year ended 31 Mch 2024. TRUSTEESI EXPENSII S There were no 31 Marcli 2024. trustee5' expenses paid for the yeai. ended 31 Mai'cb 2025 nor for the ye. ended COMPARATIVES FOR THE STATEMEI NT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fldS Total funds INCOME AND EI NDOWMENTS FROM Donations and legacies 13,709 6,443 20,152 Other trading activities Investsnent income 157,327 157,327 2,062 Total 173,098 179 541 EXPENDITURII ON Raising funds 79,036 79,036 Charitable activitles General Practices Patient Transfers Feriy Transfer Warrants Wellbeing Support Payments to Patients Arran Medical Gi'oup Other 15,151 32,190 802 20,235 8,871 3,413 15,151 32,190 802 20,235 8,871 3,413 Page 8 continued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2025 COMPARATIVES FOR THEI STATEM% NT OF FINANCIAL AcfIviTIEI S - continued Uni'estricted Restricted fund funds Total funds 2,000 2,000 Otlier Total 167,229 167 229 NET INCOME 5,869 6,443 12,312 RII CONCILIATION OF FUNDS Total funds brought forward 277,905 3,330 281,235 TOTAL FUNDS CARRIED FORWARD 283,774 293 547 TANGIBLE FIXEI D ASSEI TS Fi'eehold property Long leasehold Comput. eqiiipmeiit Totals COST At l April 2024 and 31 March 2025 105 000 764 131172 Dll PRII CIATION At l Api'il 2024 Charg¢ foi. year 1,016 378 153 1,394 1,169 At 31 March 2025 2,032 531 NET BOOK VALUE At 31 March 2025 105,000 233 128 609 At 31 March 2024 105 000 24,392 386 129 778 DEBTORS; AMOUNTS FALLING DUE WITHIN ONE YII AR 2025 2024 VAT Page 9 continued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2025 CREDITORS: AMOUNTS FALLING DUEI WITHIN ONE( YEAR 2025 2024 Taxation and social secui'ity Othei. creditors 3,670 600 2,891 600 4,270 io. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestrleted funds General fund 283,774 (5,743) 278,031 Restricted funds Covid ResiEience Youth Philanthropy Initiative National Fartners Union 330 3,000 330 3,000 6,443 TOTAL Fuf4DS 293 547 287,804 Net movemei)t in funds, tncluded in the above ar¢ as follows: Incoining resources Resoui'ces expended Movement in funds Unrestricted funds General fund 177,688 (183,431) (5,743) TOTAL FUNDS 177 688 183 431) Comparatlves for movement in lunds Net movemeiit in fuiids At 31.3.24 At 1.4.23 Unrestrlcted funds Gene171 fund 277,905 5,869 283,774 Restrieted funds Covid Resilience Youth Pliilai)thi'opy Iiiitiative National Farm¢rs Union 330 3,000 330 3,000 6,443 TOTAL FUNDS 281,235 293,547 Page 10 continued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2025 io. MOVEMENT IN FUNDS - continued Comparative net inoveinent in funds, included in the above are as follows: Incoining resoui'ces Resoui'ces expended Movement in funds Unr¢strleted funds Genernl fund 173,098 (167,229) 5,869 RestrSeted funds National FaiThers Union 6,443 6,443 TOTAL FUNDS 179,541 167229) A current year 12 months and prior year 12 inolitl cojnbined p051tion is as follows.. Net Inovement iii funds At 31.3.25 At 1.4.23 Unrestrlcted funds General fund 277,905 126 278,031 Restricted funds Covid Resilieiice Youth Pliilanthi'opy Initiative National Farmers Union 330 3,000 330 3,000 6,443 TOTAL FUNDS 281,235 287 804 A cui'i'ent yeai, 12 months and prior year 12 montlis combined net movement in funds, included in the above ar¢ as follows: Incoming resources Resources expended Movem¢nt in funds Unrestrlcted funds General fund 350,786 (350,660) 126 Restricted funds National FllnerS Union 6,443 6,443 TOTAL FUNDS 357 229 350 660 Pagell continued...
Arran Cancer Support Trust NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2025 ii. RELATEI D PARTY DISCLOSURES There w¢i'e no related party transactions for the year elided 31 March 2025. Page 12
Arran Cancer Support Trust DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2025 2025 2024 INCOME AND NDOWMEI NTS Donations and legacles Gifts Donations 6,443 13,709 26,764 20,152 otlier tradfing aetivities Fundraising events Shop incoine 257 157070 148 829 148,829 157,327 Investment income Deposit account interest Tothl Ineomlng resources 177,688 179,541 EXPEI NDITURE Other trading actlvities Wages Pensions Repairs and Renewals Insuran¢e Water Rat¢s Refuse Collection Sundry Expenses Meeting Room HIre 84,430 2,159 6,385 2,506 269 1,407 1,965 146 68,655 1,066 4,524 1,543 165 1,323 881 879 99,267 79,036 Charitable actlvltles Grants to institutions Grants to individuals 18,345 20,564 62,098 74,932 82,662 Support costs Management Telephone Adveitising Sundries 1,727 956 1,372 920 816 4,076 3,108 Flnance Subscriptions Carried forward 779 779 This page does not forni part of the statutory financial stateinents Page 13
Arran Cancer Support Trust DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2025 2025 2024 Finance Brought forward Bank cliarges Long l¢asehold Coinputei. equipinent 779 106 1,016 153 108 1,016 153 2,054 1,277 Humaii resources Software lic¢n¢es 562 Governaiiee eosts Accountancy and l¢gaI fees Payroll Feeg 1,778 762 485 661 Total resour¢¢s expended 183 431 167 229 Net (expendlture)lineoine 5,743) This page does not form part of the statutory fman¢ial statements Page 14