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← UCAN (Grampian)

2025-06-30-accounts

Registered number: $C286333 Charity number: SC036638

UCAN (GRAMPIAN)

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

UCAN (GRAMPIAN)

CONTENTS

Page
Reference and administrative details of the company, its Directors and Trustees and 1
advisers
Trustees’ report 2-5
Trustees’ responsibilities statement 6
Independent auditors’ report on the financial statements 7-10
Statement of financial activities 11
Balance sheet 12
Notestothefinancialstatements 13-22

UCAN (GRAMPIAN)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS DIRECTORS AND TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025

Directors and Trustees James N'Dow (resigned 21 January 2025)
David Dent
Bob Hutcheson
Justine Royle
James Donaldson
Kenneth Anderson
Grigorios Athanasiadis (appointed 21 January 2025)
Company registered
number $C286333
Charity registered
number SC036638
Registered office 1 East Craibstone Street
Aberdeen
AB11 6YQ
Principal address UCAN Office
Foresterhill Health Centre
Foresterhill
Aberdeen
AB25 2AY
Company secretary James& George Collie LLP
Auditors AAB Audit& Accountancy Limited
Kingshill View
Prime Four Business Park
Kingswells
Aberdeen
AB15 8PU
Bankers The Royal Bank ofScotland
40 Albyn Place
Aberdeen
AB10 1YN
Solicitors James & George Collie LLP
1 East Craibstone Street
Aberdeen
AB116YQ

Page 1

UCAN (GRAMPIAN)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025

The Directors (who are also Trustees of the charity for the purposes of charity law) present their annual report together with the audited financial statements of UCAN (Grampian) (‘the charitable company’) for the year ended 30 June 2025.

The Directors confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities (FRS 102). Since the company qualifies as small under section 382, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

UCAN (Grampian) (‘UCAN’) is a company limited by guarantee (company number - SC286333) and a registered Scottish charity (charity number - SC036638). The charitable company is governed by its Memorandum and Articles of Association.

Method of appointment or election of Directors

The powers for appointment and removal of Directors are set out in the charitable company’s Memorandum and Articles of Association. It is the charitable company's policy to seek to appoint Directors who have a specific interest in its objects or whose skills can complement those already in place.

Policies adopted for the induction and training of Directors

Newly appointed directors are introduced to the workings of the Board through their first meetings.

Organisational structure and decision making

The Board of Directors is responsible for the overall control, strategic direction, and governance of UCAN. The directors during the year were as listed on page 1.

The Board of Directors is responsible for:

Risk management

The Directors have assessed the major risks to which the charitable company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to manage our exposure to the major risks.

Page 2

UCAN (GRAMPIAN)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

OBJECTIVES AND ACTIVITIES

UCAN has been set up to improve the quality of life for people and families living with urological cancers in the North of Scotland through establishment of a North of Scotland Urological Cancer Care Centre, provides better information and support to patients and their families (including a dedicated helpline), and provides dedicated urology cancer specialist nurses and other specialist support groups to bring the benefits of this work to patients and families in the North of Scotland.

UCAN successfully implemented the first robotic surgical system in Scotland (North East of Scotland being the first region in Scotland to have a surgical robot) in 2015 transforming the care urological cancer patients are receiving in the North of Scotland and was instrumental in bringing the new systems in 2021 and expanding the service they provide.

ACHIEVEMENTS AND PERFORMANCE

Review of activities

UCAN continues to successfully deliver what is now recognised as the UCAN model of urological cancer care. This model of care has positively impacted many thousands of beneficiaries in the North of Scotland. Having successfully implemented robotic surgical services in the North of Scotland, UCAN is successfully complementing the much improved cancer support services through the UCAN Centre with the best available surgical treatment techniques using the surgical robot.

The robotic surgical system funded by UCAN and the staff trained by UCAN funding are continuing to make an impact on urological cancer patients providing the highest quality urological care. This has allowed patients in the North East of Scotland to access world class urological care.

The staff training facilitated by UCAN has allowed more patients to access the system.

Our new nurse specialists have made an impact on patient care, cancer waiting times and patient centred care delivery.

UCAN has delivered on the most up to date diagnostic equipment for prostate cancer to facilitate early prostate cancer diagnosis.

UCAN has helped deliver world class research that has informed how we best manage urological cancers moving forwards.

FINANCIAL REVIEW

Financial and risk management objectives and policies

The net incoming resources for the year, amounted to £636,731 (2024 - £195,496), has been dealt with as shown in the statement of financial activities.

During the year, we generated voluntary income of £685,060 (2024 - £215,045) comprising £489,970 (2024 - £110,000) from corporate and significant individual donations and £195,090 (2024 - £105,045) from general and community donations.

Fundraising income of £Nil (2024 - £32,457) was recognised in the year and is included at note 4.

The main elements of the expenditure on raising funds are staff costs and costs associated with the fundraising event.

Page 3

UCAN (GRAMPIAN)

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

FINANCIAL REVIEW (CONT.)

Reserves policy

Unrestricted funds at 30 June 2025 showa surplus of £499,606 (2024 - £207,921), and restricted funds show a surplus of £555,999 (2024 - £210,953).

The directors' policy is to maintain a level of unrestricted funds which allows them to meet their general operating liabilities as they fall due. The policy on restricted reserves is to maintain the level necessary to meet the ongoing obligations related to that fund.

PLANS FOR FUTURE PERIODS

UCAN continues to enhance Aberdeen’s reputation as an International Centre of Excellence for Urological Care, Applied Research and Training (‘A Clinical Academic Centre’).

This is being achieved by:

Sharing knowledge of UCAN"s experience across Scotland, the rest of UK and Globally.

Increasing patient involvement by listening to the voice of the patient and to the patient's family regarding decisions about their care.

Further increasing access to robotic surgery for patients living in the North of Scotland.

Supporting service improvements in early diagnosis of all urological cancers establishing Aberdeen as the place to come for training in surgical skills by bringing the best trainers in the world to run courses in the North of Scotland.

UCAN continues to work on improving patient cancer outcomes and thereby demonstrating impact through contributing to European big data cancer programmes ensuring the North of Scotland can be compared and benchmarked against the best in Europe and beyond.

Strengthening UCAN's specialist nurse positions to provide broader coverage and more comprehensive cancer services to include bladder, kidney, testicular and penile cancers as well as prostate cancer.

UCAN continues to provide funding for robotic diagnostic additions to facilitate more complex renal cancer surgery to help to prevent loss of kidney function in patients who may otherwise require dialysis or other supportive measures.

The Charity has supported the purchase of new image guided prostate biopsy equipment to reduce the risk of complications and to increase the likelihood of identifying harder to diagnose prostate cancers at an earlier stage.

The introduction of robotic surgery for urology in Aberdeen by UCAN has dramatically improved and transformed outcomes for patients across the North of Scotland.

The Clinicians within UCAN have identified a further transformation that will have, in a different way just as dramatic a transformation as the introduction of robotic surgery.

This initiative is to create a ‘one stop’ unit to more quickly and efficiently diagnose and evaluate patients in a single visit and will include the introduction of some specific new outpatient procedures that can take place on the same day under local anaesthetic. Some of these outpatient procedures currently require a hospital inpatient admission, general anaesthetic and the use of an operating theatre as well as time in a hospital ward. In addition many patients are currently subjected to several appointments that will be reduced to one reducing anxiety and stress not just for the patient but for the patient's family as well. It will also result in a far more efficient use of Consultant's time and the time of all support staff.

Page 4

UCAN (GRAMPIAN)

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

PLANS FOR FUTURE PERIODS (CONT)

The new SURE Unit (Swift Urological Responsive Evaluation) will now be provided in an existing space within the Yellow Zone of ARI and UCAN has made a commitment to NHS Grampian to fund £2.8 million of the costs. This includes the alterations, ventilation and all associated construction work with UCAN’s contribution for the construction work capped at £600,000. Staffing for three years will be funded by UCAN after which NHS Grampian will fund the staff and maintenance of the Unit.

It had been hoped that work could start in two phases at Ward 211 in the first quarter of 2025 with all work complete within 36 weeks of commencement, however NHS Grampian has identified an alternative area for the SURE Unit as a result of further appraisals of available space across the ARI Estate. This alternative location has delayed construction commencement until January with all work now to be complete by June 2026. A contractor, OCS (formerly FES) has now been appointed.

UCAN's joint venture with Aberdeen based charity, Friends of Anchor has been cemented with a Memorandum of Understanding and Friends of Anchor will fund half of the £2.8 million. As a result of donations from companies and individuals, bequests, community fund raising and the generous under-writing of a substantial part of the balance by the Suttie Foundation, the Board believes UCAN now has sufficient commitments in place to meet all of the costs. Fundraising continues but it is hoped that any surplus will fund ongoing innovative initiatives.

UCAN has signed a Memorandum of Understanding (MoU) with NHS Grampian to deliver the SURE Unit, this MoU provides similar arrangements to those that applied to the provision of robotic surgery in 2015.

The SURE Unit will further enhance the reputation of Aberdeen Royal Infirmary’s Urology Department in Ward 209 as a Centre of Excellence thus helping to continue to attract the best Medical Practitioners from around the World”

DISCLOSURE OF INFORMATION TO AUDITOR

Each of the persons who are Directors at the time when this Directors' report is approved has confirmed that:

AUDITOR

The auditors, AAB Audit & Accountancy Limited, indicated the willingness to continue in office. The Designated Directors will propose a motion re-appointing the auditors at a meeting of the Directors.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Bob Hutcheson Director

Date: due %$, 2%

Page 5

UCAN (GRAMPIAN)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2025

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006, 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 6

UCAN (GRAMPIAN)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UCAN (GRAMPIAN)

Opinion

We have audited the financial statements of UCAN (Grampian) (the 'charitable company’) for the year ended 30 June 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 7

UCAN (GRAMPIAN)

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF UCAN (GRAMPIAN) (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 8

UCAN (GRAMPIAN)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UCAN (GRAMPIAN) (CONTINUED)

Auditors’ responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identified the greatest risk of material impact on the financial statements from irregularities including fraud to be:

Our audit procedures to respond to these risks included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors’ report.

Page 9

UCAN (GRAMPIAN)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UCAN (GRAMPIAN) (CONTINUED)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and Trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, its members, as a body, and its trustees, as a body for our audit work, for this report, or for the opinions we have formed.

Graeme Penman (Senior statutory auditor)

for and on behalf of

AAB Audit & Accountancy Limited

Statutory Auditor

Kingshill View

Prime Four Business Park

Kingswells

Aberdeen

AB15 8PU

Date: 2 g Noioh 7O7E

AAB Audit & Accountancy Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 10

UCAN (GRAMPIAN)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025

Restricted Unrestricted Total Total
funds funds funds funds
2025 2025 2025 2024
Note £ £ £ £
Income from:
Donations and legacies 3 348,396 336,664 685,060 215,045
Other trading activities 4 - - - 32,457
Investments 5 - 17,383 17,383 18,320
Total income 348,396 354,047 702,443 265,822
Expenditure on:
Raising funds 6 - 15,462 15,462 17,544
Charitable activities 7 3,350 46,900 50,250 52,782
Total expenditure 3,350 62,362 65,712 70,326
Net income/(expenditure) 345,046 291,685 636,731 195,496
Net movement in funds 345,046 291,685 636,731 195,496
Reconciliation offunds:
Total funds brought forward 210,953 207,921 418,874 223,378
Net movement in funds 345,046 291,685 636,731 195,496
Totalfundscarriedforward 555,999 499,606 1,055,605 418,874

The notes on pages 13 to 22 form part of these financial statements.

Page 11

UCAN (GRAMPIAN) REGISTERED NUMBER: SC286333

BALANCE SHEET AS AT 30 JUNE 2025

2025 2024
Note £ £
Current assets
Cash at bank and in hand 1,159,729 715,991
1,159,729 715,991
Current liabilities
Creditors: amounts falling due within one
year 10 (104,124) (172,326)
Net current assets 1,055,605 543,665
Total assets less current liabilities 1,055,605 543,665
Creditors: amounts falling due after more
than one year 14 - (124,791)
Total net assets 1,055,605 418,874
Charity funds
Restricted funds 13 555,999 210,953
Unrestricted funds 13 499,606 207,921
Totalfunds 1,055,605 418,874

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

kon uw eer 7 Bob Hutcheson Director Dates La, 3. 2G

The notes on pages 13 to 22 form part of these financial statements.

Page 12

UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1; General information

UCAN (Grampian) is a charitable company limited by guarantee incorporated in Scotland. The registered office is 1 East Craibstone Street, Aberdeen, AB11 6YQ.

The principal activity of the charitable company is to undertake activities aimed at improving the quality of life for people and families living with urological cancers on the North of Scotland.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have also been prepared in accordance with the Charities Accounts (Scotland) Regulations 2006 and the Charities and Trustee Investment (Scotland) Act 2005.

UCAN (Grampian) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements do not include a Cash flow statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement.

2.2 Going concern

The Directors, having made due and careful enquiry, are of the opinion that the charitable company has adequate working capital to execute its operations over the next 12 months following the approval of these financial statements. The Directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future.

As a result, the Directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

Page 13

UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2. Accounting policies (continued)

2.3 Income

All income is recognised once the charitable company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

Page 14

UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2. Accounting policies (continued)

2.4 Expenditure (continued)

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.9 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Pensions

The company contributes to a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Page 15

UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2. Accounting policies (continued)

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Restricted Unrestricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
General and community donations 86,403 108,687 195,090 105,045
Corporate and significant individual donations 261,993 227,977 489,970 110,000
Total 2025 348,396 336,664 685,060 215,045
Total2024 125,666 89,379 215,045

4. Income from other trading activities

Income from non charitable trading activities

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Fundraising - - 32,457
Total2024 32,457 32,457

Page 16

UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

5, Investment income

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Bank interest receivable 17,383 17,383 18,320
Total 2024 18,320 18,320

6. Expenditure on raising funds

Costs of raising voluntary income

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
UCAN Centre 1,784 1,784 6,662
Staffcosts 13,126 13,126 10,454
Pension costs 552 552 428
Total 2025 15,462 15,462 17,544
Total2024 17,544 17,544

Page 17

UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

7. Analysis of expenditure on charitable activities

Summary by fund type

Restricted Unrestricted
funds funds Total Total
2025 2025 2025 2024
£ £ £ £
Awareness and support - 46,900 46,900 49,432
Robotic surgery and related equipment 3,350 - 3,350 3,350
Total 2025 3,350 46,900 50,250 52,782
Total2024 3,350 49,432 52,782
  1. Analysis of expenditure by activities
Activities
undertaken
directly		 Support
costs		 Total
funds		 Total
funds
2025 2025 2025 2024
£ £ £ £
Awareness and support - 46,900 46,900 49,432
Robotic surgeryand related equipment 3,350 - 3,350 3,350
Total 2025 3,350 46,900 50,250 52,782
Total2024 3,350 49,432 52,782

Analysis of direct costs

Robot Total Total
project funds funds
2025 2025 2024
£ £ g
Robot training costs 3,350 3,350 3,350

No grants were committed in the year to institutions (2024 - 1).

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UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

8. Analysis of expenditure by activities (continued)

Analysis of support costs

Building
effective
support Total Total
structures funds funds
2025 2025 2024
£ £ £
Staff costs 31,916 31,916 32,648
Governance costs 14,984 14,984 16,784
46,900 46,900 49,432
9. Staff costs
2025 2024
£ £
Wages and salaries 43,753 41,817
Pension costs 1,841 1,713
45,594 43,530
The average number of persons employed bythe companyduring the yearwasas follows:
2025 2024
No. No.
Directors 6 6
Fundraising 1 1
7 7

During the year, no Director received any remuneration, benefits in kind or reimbursement of expenses (2024 - Enil).

No individuals outwith the Directors are considered to be key management.

No employee received remuneration amounting to more than £60,000 in either year.

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UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

10. Creditors: Amounts falling due within one year

==> picture [472 x 289] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Other|creditors|96,124|164,000| |Accruals|and|deferred|income|8,000|8,326| |104,124|172,326| |11.|Creditors:|Amounts|falling|due|after|more|than|one|year| |2025|2024| |£|£| |Grant|commitments|-|124,791| |12.|Financial|instruments| |2025|2024| |£|£| |Financial|assets| |Financial|assets|measured|at|fair value|through|income|and|expenditure|1,159,729|715,991|

----- End of picture text -----

Financial assets measured at fair value through income and expenditure comprise cash in bank.

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UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

13. Statement of funds

Statement of funds - current year

Balance at
Balance at 1 30 June
July 2024 Income Expenditure 2025
£ £ £ £
Unrestricted funds
General Funds- all funds 207,921 354,047 (62,362) 499,606
Restricted funds
Robot Project 19,037 z (3,350) 15,687
SURE Fund 191,916 348,396 - 540,312
210,953 348,396 (3,350) 555,999
Total offunds 418,874 702,443 (65,712) 1,055,605
Statement offunds - prior year
Balance at
Balance at
1 July2023		 Income Expenditure Transfers
in/out		 30 June
2024
£ £ £ £ £
Unrestricted funds
General Funds- allfunds 134,741 140,156 (66,976) - 207,921
Restricted funds
Robot Project 84,887 - (3,350) (62,500) 19,037
SURE Fund 3,750 125,666 - 62,500 191,916
88,637 125,666 (3,350) - 210,953

The restricted Robot Project fund represents amounts granted to fund the cost of robotic surgical systems and additional enhancing equipment and also training thereon.

The restricted SURE fund represents amounts to fund equipment for the Swift Urological Responsive Evolution unit at Aberdeen Royal Infirmary.

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UCAN (GRAMPIAN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Restricted Unrestricted Total
funds funds funds
2025 2025 2025
£ £ £
Current assets 555,999 603,730 1,159,729
Creditors due within one year - (104,124) (104,124)
Total 555,999 499,606 1,055,605
Analysis ofnetassets betweenfunds- prioryear
Restricted Unrestricted Total
funds funds funds
2024 2024 2024
£ £ £
Current assets 210,953 505,038 715,991
Creditors due within one year - (172,326) (172,326)
Creditors due in more than one year - (124,791) (124,791)
Total 210,953 207,921 418,874

15. Trustees" personal guarantees

UCAN (Grampian) is a company limited by guarantee and not having a share capital. The members’ liability in the event of winding up is limited by guarantee not exceeding £1 per member.

16. Related party transactions

Control

Throughout the year the charitable company was controlled by the Directors.

Transactions

The charitable company did not enter into any related party transactions in the year.

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