REGISTERED No SCO 33252 SCOTTISH CANCER SUPPORT FINAMCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2020
SCOTTISH CANCEA SUPPOAT INOEX TO THÉ FINANCIAL STATEMENTS Pag• Charlty Informatlon R*port of th• Truste•s Indep•nd¢nt Examlners Aoport Income and Exp•ndltur• A¢count Balance Sh¢•1 Notes to the Finan¢lal Statem•nts
qfOTII*H CAMC.Fn giippnnT CMAniTY IMfnFIMAfi()N 7piiÉTE£S DEPEIIDEPIT ÉXAMINER Milllk•n S Co 9 vonn Slrtet Stew•rton KA3SHL AEGISTEPED OFF¢e 29 b Bfown Slt••l 14•wmlln• KA16 gAO REGtSTEPED NUII8EA 8CQ 33252
SCOnlSH CANCER SUPPORT REPORT OF THE TRUSTEES COMPANY NO SCO 332S2 C.8ncer Support was crèated by a Foundkng Deed Dn the 25th March 2fXY2. It a rwinlsod Sc£JThh Chanry fty the purpos• ol S 505 Iorn Corporation Taxe$ Act 1988 and tho Char.e
na Trust8es Investmenl {Scotiandl Aot 2006 and Charib'es Accounts Iscoiand) Regulations 2CQ6 (8•
amendgo).
The clw is vJrronty alyrninsstorod by a gfOUP offNe trustg8s, at one stag9 during the y6&r. Tho
current trustses bwng".
The day to day aff"r$ of the chariry are administered by a small numbw of staff from srnall offices
sted ai 298 Brown Street. Newmilns, Ayrshirg. Staff and trustee$ all thèmselves have lived
expwienca ol ber4J affectsd by c4n¢er which has bean the drmng force tr thg operation 01 th9
Th• tharity'$ prirwl ot¥•ctNe is to offer assistance lo those affected by cancer. their familles and
¢arers. Wa have dwgloped a partkular though excIusNg focus on th8 provision ols&rvlces vthich
arg not Yrtdely awlable through othor cancer charities in para"cuLqr tho relief of th058 8xperlencin9
povwty and hardship. and support with end.of-lrfe exwriences. This indudes our used service8
crf the provision ol essenDal items lor the horne to make life more GomfofDble or conv8nienL
hdp and SUPFAIrt and holiday and r8SPite accomModatn in Ayrsttire.
Our tracfirg aCbVits are Ihe same as in previous years. aTrJ this IrU9$ $8cond hand shops. can
cojlecvons. pen boxes artry communffy fundraising activities. R6tums Irom th¢s? have gradually
Tho majority of r8quosts for ffinancKql assistance come via reterraLg from h8afth and so¢ial work,
vlilst aco)mmodation requests come from both sem and third.paty refèrrnl. The no.0al valuo ol
ac¢omnKdation provKf6d this year was £15,000, with the value ol other asslstarce whlGh Includes
the Frf¢wiM)n of 9d$. parlent tran8FWt and rwro. wme to £12.5C4)
The has be•n costing more to run than it has b8•n ablè to r8i8o In funds lor a prolongod
Porlc
finances, hav• conc*rns thai tho charlty woulLI nol bo $UStalnabl6 wilh the 8¢81¢ of change requirod the lev•1 ol investmeni reovlrèd, all ol whlch o¥15ts wilhin a curroni eonteyt of tho covld.19 and8mt a¥ of our fUndraing servlcw ar8 susp8nd. Trust•o1 havo thefeloro confyludèd that Iho charity shwkj be wound up and havo vote¢ unanimously lor th18 oplion. As of 3Crth Aw'l 2020, charitatyè a¢tlwty 1$ $u$pon(led tho ¢&ntoxi ol¢ovld-19, arKI the Tru$io08 aro tsking $p$ towarts wThling th& chafity up. This will Includ• formal apphulon to OSCH with a view to ehwity c6wing gnb.rety in th• next Itnanciai period. ac¢oJns tr the yeaf UTh¢Y¢r remew are attathed. and form part of ihK8 reporL Th8y were appr¢Ned by the trustegs S%nèd on tsharf ot the trustees
ScOlS CANCER SUPPORT Indwnd•nt Examln•r's R•port to th• Trust•M of Scottl$h Canc•r Support I reF¥Yt the accounts of ihe chanty for thg year nded 30 April 2020 which afe set out on pages 4 to 9. Rsp+¢fiv• responshbillti•s of truste•s and •xamln•r Tre ¢hanty'$ truslees are Tesp)nsible lor the preparation ol the accounts in accordance with the terms of the Chariti Tnstee Invesrment ISco#andl 2005 and tme Chariiies Accounts (Scotlandl Fle9ulations 2006. The chartty trLtstees crAis>oer that the audr( Tequirernent ol Regulation 10111 Idl ot the Accounts Flegulations does not appty. It is my re$r<tyty to examine the accounts as required under 5e¢D"on 44{11 Ic) of the Act and to State whether particular rs have cryne to my attentson. B•"$ ol ind•pend¢nt •xaminerfs statement Ply exarninan is caryied out in a¢xordan¢e with Regulatioft 11 of the Charities Accounts IS¢otiand) Regulat"on$ 2CMJ8. An exarninatw Indudes a Tewew ot the accountyng records kept by thg charity and a compari50n of the accounts presented wrth Ihos8 records. tt aLso includes consideratron of any unusual iloms or disclosures in the accounts. and seeks eLInabOr6 from the trustee$ concerning any such matters. The prodUreS undertaken do not provid8 al tha eyenCe mat would be requir8LI In an audit, and consequenty I do not oxpress an audit opinion on the a¢cJnts. IrKlependent •xamifierfs tatement In tr5e C4xffse of rrry exarrllnation, no matter has come to my attention Tkn"th gNes me reasonable causg to beli$ that in any mat8rial respect the requiremenl8: tv keg9 accounting reeords in accordance with Sedion 44{11 lal ot tho 2005 Act and Regulation 4 of the 2006 R&JuLaions. and to wepare accounts which acrd with the accouniing records and eomply witr5 Regulailon 9 of tha 2(K)6 Actojnts Regulats"oTrs have not been mot. or to which. in my opinion. attention should be drawn in order lo enable a proper understanding of the accounts to to be reached. Millik¢n & Co Chartr¢d Ac¢ountants 9 Vennel Stre•t St¢warton KA3 SHL D•t•: % 4px<-L IC)11
SCOnlSH CANCEA SUPPORT INCOME AND EXPENOITURE ACCOUNT FOA THE YEAR ENDED 30 APRIL 2020 Unr•$trlci•d Funds R•strSct•d Funds INCOMING RESOURCES AcMeS in fiJrtheTan¢e of tlie charrty's objects.. Acttvltfes tor generotlng funds: FuTrJraising 377 377 34,551 42 82 Intwest Income 42 Dcwtsor¥5 8.335 8.335 19.276 44.764 Tradin9 Inca)mo 130,215 130.215 Other irwrrdTrJ frjnds Totsl incoming resources 143,295 143.295 123,859 Net incoming resources available for charrtable applKat)n CHARffABLE EXPENDITURE: Grants a1 Donations 30.968 30.968 32,999 FundraKsing costs 32,1C6 32,106 37,714 Supp)rt costs 73.506 73.506 78.179 Managemont & Administration TO resources expended N61 InmIng resourc08 NET MOVEMENT ON FUNDS Balance at 01 May 2019 21 Balance al ao April 2020 The Notes on pagès e to 9 form an integrd part of these acwnts
SCOTTISH CANCER SUPPORT BALANCE SHEET AS AT 30 APRIL 2020 Not•s FIXEO ASSETS TarKJit4è Assets 28,306 37.675 CURRENT ASSETS Cth at Bank and in Hand Cther deb 52,286 99,250 57,798 100.436 CREDffOHS.. AMOUNTS FALLING DUE WtrHIN ONE YEAR NET CURRENT ASSETS TOTAL As$s LESS CURRENT UABIUTIES 76.652 133.979 NEf ASSETS ¢HARrrY FUNDS Unrvstrd Inwme Fund 76,652 133.979 Restrted Incom? Fund TOTAL CHARrrY FUNDS Aporoved by Ihe truste on ..... n8d on thoir behall b All fiJnds arg unrestrictsd Th• Not9$ on pages 6 to 9 lorm an Integr part of Ihos8 aeeounts
scorrisH CANCER SUPPORT NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 30 APAIL 2020 ACCOUNTING POLICIES la) The financial statements h8v8 been preoared und8r the historical cosl conv8niion. thg Charttr & Truslgo Investmeni Iscovandl Act 2005. th8 Charities Accounts (Scotlandl Aegulations 2006 las amended) and follow the Te¢ommenaahon5 In kcouniing and Reponing by Charities.. Stat¢ment of Recommended Prafv (SORP (bl Voluntary incomo is recewed by way of donaiiortss and g*fts and is included in full in Ih? Statemenl of Financ1 Acmjes en receNa018. The value of services provided by volunteers has noi been included. Grants. inc4uding grants for the purchase of fixod assets, are recognisod in full in the Statement of Financial AcDwtses In the year in which they ar• receivable. (c) Idl Iorg resources from collector$ and from Investments is included when Tecewable. Resources 8xpended are recognised in the period in which they incurred. Resources expended include atrnbutsble VAT which cannot be recovered. (e) (o Resources exnded are allocatod to the pafticvlar aotiwty where the cost relates direcuy to that activity. Depreoats'on provided at rates calculaied to write off the ¢osl of each asset over its expected usefvl lile, in dl cases 1$ estimated ai 5 years. Items ol equipment are capitalised whera tho purcha$8 price 191 (h) UNeStrted fvnds are donatsons and other incoming resources rec8ivablg or generated for the objects of Ih charty withoLrtfiJnher $pecifted purpose and are availabla as general lun(ts. Designated fvnds are unrestrie1j funds earmarked by the management wmmitt86 for particular PUTFrt)ses. Restrtw lunds are lo be used for specrfic purposes as laio ¢Jown by the donor. Expenditure Yrfhich meets trjese crrteria is charged io the lund, together with 8 fair allocation of management and support costs. FUND RAISING COSTS Unr•$trlet•d Totol Shop Purchas8s 8,921 8.921 10,886 Ccmmwion 17,107 17,107 17.644 Brochures and Material
scorrisH CANCEA SUPPOAT NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAA ENDED 30 APAIL 2020 SUPPORT COSTS Sup[W repr8$ents tho cost ol wages pai¢J to UK based staff. The average number ot employees during Ihe year was 8 (2019 - 8). Trustees I1Ved remuneraD"on of £0 dunng the year12019 - £0). MANAGEMENT AND ADMINISTRATION Thèse represenl the costs IncU8d by the Charity attributablg to the rnanag8ment ol Ihe charty's assets organisational adminLstration and compliance with ¢onstJWtional and statutory requiremonts. 2020 201 Pr8mkses IndePdent Examiners f••5lAccountancy Deprèciation and Leasing Gen AdminIstratfi 30,0S9 3.839 18,891 10,972 25,350 4,354 17,324 9,656 UNRESTRICTED INCOME FUND Bance at 01 May 2019 133,979 Net incoming resources 57 27 Balan¢8 at 30 April 2020 Movtrmgnt in th? unrastricted fijnd in the pr¢vioLts year. Balanc8 al 01 May 2018 216.819 Net in¢oming rosourcgs Barte at 30 April 2019
SCOTTISH CANCEA SUPPORT NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAH ENDEO 30 APRIL 2020 RESTRICTED INCOME FUND B81m 8tOI May 3)18 ai XJ Awil 2019 Movem1 in the reSknCtj thjnd in the previous year. 01 May 2017 Bajartt at 30 Awil 2018 TANGIBLE ASSETS Plant & Equlpment Total COST OR VALUATION At 01 IAay 2119 90,471 ,471 At April 2020 DEPRECIATION At 01 May 2019 Charge for year Wfflten back in year 52.796 9,369 52,796 At 30 April 2020 NET BOOK VALUE AI 30 Aprll 2020 At 30 April 2019
SCOTTISH CANCER SUPPORT 14OTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2020 DEBTORS Prepaid Expenses Tax Recoverable Othw Dgbtois 326 326 CREDITORS.. AMOUNTS FALLING DUE W11N ONE YEAR 4,789 2.130 Credrtors SOO'J Security and other Taxes