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 f￿anCIal 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 docum￿lt 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 Inte￿St in the woikwgs of
Cas and have a rq)utstioD for positiv¢ ￿(￿n￿Un￿ involV¢￿I￿lt, 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¢ si￿d 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 exa￿inatIon, no matter has come to my attention .
(l) which gives me reasonable cause to believe that, in any inaterial respect, the requIreM￿ltS
to keep a￿OUntIng 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 ac￿rd 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 fi￿d8
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 bOh￿r￿.
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 f￿anCIal 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 M￿ch 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
fl￿dS
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 F￿llnerS 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