IRIS Accounts Production v24.1.4.33 Other Company accounts True false Pounds 1.1.23 31.12.23 31.12.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6707182022-12-31SC6707182023-12-31SC6707182023-01-012023-12-31SC6707182021-12-31SC6707182022-01-012022-12-31SC6707182022-12-31SC670718ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-31SC670718ns15:PoundSterling2023-01-012023-12-31SC670718ns11:FRS1022023-01-012023-12-31SC670718ns11:IndependentExaminationCharity2023-01-012023-12-31SC670718ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-31SC670718ns11:FullAccounts2023-01-012023-12-31SC670718ns11:CharitiesSORP2023-01-012023-12-31SC670718ns16:EnglandWales2023-01-012023-12-31SC670718ns11:RegisteredOffice2023-01-012023-12-31SC670718ns0:Trustee12023-01-012023-12-31SC670718ns0:Trustee22023-01-012023-12-31SC670718ns0:Trustee32023-01-012023-12-31SC670718ns0:Trustee42023-01-012023-12-31SC670718ns0:Trustee52023-01-012023-12-31SC670718ns0:Trustee62023-01-012023-12-31SC670718ns0:Trustee72023-01-012023-12-31SC670718ns11:CompanySecretary12023-01-012023-12-31SC670718ns0:TotalUnrestrictedFunds2023-01-012023-12-31SC670718ns0:TotalRestrictedIncomeFunds2023-01-012023-12-31SC670718ns0:Activity82023-01-012023-12-31SC670718ns0:Activity8ns0:TotalUnrestrictedFunds2023-01-012023-12-31SC670718ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-01-012023-12-31SC670718ns0:Activity82022-01-012022-12-31SC670718ns0:TotalUnrestrictedFunds2022-12-31SC670718ns0:TotalRestrictedIncomeFunds2022-12-31SC670718ns0:TotalUnrestrictedFunds2023-12-31SC670718ns0:TotalRestrictedIncomeFunds2023-12-31SC670718ns0:TotalUnrestrictedFundsns10:WithinOneYear2023-12-31SC670718ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-12-31SC670718ns10:WithinOneYear2023-12-31SC670718ns10:WithinOneYear2022-12-31SC670718ns10:ComputerEquipment2023-01-012023-12-31SC67071822023-01-012023-12-31SC67071812023-01-012023-12-31SC67071812022-01-012022-12-31SC670718ns10:OwnedAssets2023-01-012023-12-31SC670718ns10:OwnedAssets2022-01-012022-12-31SC670718ns0:TotalUnrestrictedFunds2022-01-012022-12-31SC670718ns0:TotalRestrictedIncomeFunds2022-01-012022-12-31SC670718ns0:Activity8ns0:TotalUnrestrictedFunds2022-01-012022-12-31SC670718ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-01-012022-12-31SC670718ns10:ComputerEquipment2022-12-31SC670718ns10:ComputerEquipment2023-12-31SC670718ns10:ComputerEquipment2022-12-31
REGISTERED COMPANY NUMBER: SC670718 (Scotland)
REGISTERED CHARITY NUMBER: SC051187














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Cancer Card
(A Company Limited by Guarantee)

Cancer Card






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

Cancer Card (Registered number: SC670718)

Report of the Trustees
for the Year Ended 31 December 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Reflections of the year
The foundations set in 2022 has enabled Cancer Card to mature and diversify. We have recruited a Fundraising and Events Manager providing focus to this key area of the charity. We have also recruited an Operations Manager who is ensuring controls and processes match the policies, allowing us to grow safely.

We have grown turnover significantly and we can see that the number of users of our website steadily growing. We have secured grant funding to help us achieve our objectives set out in our strategy.

We have successfully achieved Cyber Essentials Plus Accreditation a significant milestone in our commitment to data security and safeguarding our valuable resources.

We have established great partnerships that bodes well for the future development of Cancer Card. We would like to thank all funders for their invaluable support, and all who have donated money, or time to our charity.

We were delighted to learn that our founder, Jen Hardy, was recognised on King's Birthday Honours List and awarded a Member of the Order of the British Empire (MBE). The honorary awards recognise the most inspiring achievements and service of people across the UK.

We continue to enhance our website and are working through a number of exciting initiatives to support and compliment our core offering.

2023 was a year of growth, establishing partnerships and creating longevity for this great charity. We continue to strive to deliver the best possible non-medical support service to those that are impacted by cancer. We will also strive to influence the cancer strategy being developed by the Scottish Government.

Chair of Board, Jen Hardy stepped down as Chair of Board and remains a trustee of Cancer Card.

Gwyneth Scholefield was appointed new Chair of Board at Cancer Card in December 2023.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Cancer Card is a company limited by guarantee, governed by its memorandum and articles of association and recognised as a charity by the Office of the Scottish Charity Regulator in accordance with the provisions of the Charities and Trustee Investments (Scotland) Act 2006. In accordance with the Memorandum of Association, every member is liable to contribute a sum of £1 in the event of the company being wound up.

Directors and members
The directors of the charitable company ("the charity") are also the trustees of the charity for the purposes of the Companies Act 2005, and throughout this report are collectively referred to as Directors.

The directors have adopted the provisions of 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) (effective 1 January 2019).

Recruitment and appointment of new trustees
The Directors have the power to appoint any person to be a member of the Board subject to a minimum number of 4 and maximum of 6 Directors. Recruitment of new Directors is generally done through advertisements in the local press followed by a series of interviews, unless a suitable candidate is found from existing contacts, such as Cancer Card Ambassadors. At the interview stage candidates are fully briefed on the role and responsibilities of a Cancer Card Director and their commitment to undertake the role and attend training is ascertained.

Cancer Card (Registered number: SC670718)

Report of the Trustees
for the Year Ended 31 December 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Directors' induction and training
All new Directors are given a full induction which gives a background to the organisation, how it operates and an understanding of the impact that a diagnosis of cancer has on patients and their families. This includes briefing on the support services provided by Cancer Card.

Principal Risks and Uncertainties
Cancer Card has a comprehensive risk management process in place. The Board of Directors has assessed the major risks to which the charity is exposed, in particular those related to the operations and services of the charity and are satisfied that systems are in place to mitigate the charity's exposure to major risks.

This review continues to identify that the on-going general economic downturn and the increased cost of living, Cancer Card's major financial risk relates to challenges in ensuring that income generation supports the cost of Cancer Card's charitable activities.

Reserves Policy
The Directors have looked at the requirements for reserves in light of the main risks to Cancer Card. The policy has recently been reviewed and revised and the agreed policy is to hold a minimum of three months expenditure in reser

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC670718 (Scotland)

Registered Charity number
SC051187

Registered office
13-15 Morningside Drive
Edinburgh
EH10 5LZ

Trustees
Ms J A Hardy (Chair until 18.12.2023)
Ms K A Macartney
A Ferguson (resigned 14.8.23)
Ms E Hall (appointed 1.2.23)
C Watson
E Fleming (appointed 1.12.23)
Ms G Scholefield Chair of Board 18.12.2023 to 5.7.24 (appointed 1.12.23)

Company Secretary
I Pirrie

Independent Examiner
J S Accounting Services Limited
13-15 Morningside Drive
EDINBURGH
EH10 5LZ

Approved by order of the board of trustees on 8 July 2024 and signed on its behalf by:




Ms J A Hardy - Trustee

Independent Examiner's Report to the Trustees of
Cancer Card

I report on the accounts for the year ended 31 December 2023 set out on pages four to thirteen.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

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.








June Sinclair CA
The Institute of Chartered Accountants of Scotland

J S Accounting Services Limited
13-15 Morningside Drive
EDINBURGH
EH10 5LZ

8 July 2024

Cancer Card

Statement of Financial Activities
for the Year Ended 31 December 2023

31.12.23 31.12.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 112,984 31,348 144,332 63,746

Other trading activities 3 45,116 - 45,116 26,710
Total 158,100 31,348 189,448 90,456

EXPENDITURE ON
Raising funds 44,170 - 44,170 22,805

Charitable activities
Online Cancer Support Hub 86,532 21,507 108,039 53,968
Total 130,702 21,507 152,209 76,773

NET INCOME 27,398 9,841 37,239 13,683


RECONCILIATION OF FUNDS
Total funds brought forward 31,624 5,009 36,633 22,950

TOTAL FUNDS CARRIED FORWARD 59,022 14,850 73,872 36,633

Cancer Card (Registered number: SC670718)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 3,082 - 3,082 2,799

CURRENT ASSETS
Debtors 9 4,175 2,500 6,675 25
Cash at bank 55,697 18,633 74,330 41,736
59,872 21,133 81,005 41,761

CREDITORS
Amounts falling due within one year 10 (3,932 ) (6,283 ) (10,215 ) (7,927 )

NET CURRENT ASSETS 55,940 14,850 70,790 33,834

TOTAL ASSETS LESS CURRENT
LIABILITIES

59,022

14,850

73,872

36,633

NET ASSETS 59,022 14,850 73,872 36,633
FUNDS 11
Unrestricted funds 59,022 31,624
Restricted funds 14,850 5,009
TOTAL FUNDS 73,872 36,633

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Cancer Card (Registered number: SC670718)

Balance Sheet - continued
31 December 2023

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


The financial statements were approved by the Board of Trustees and authorised for issue on 8 July 2024 and were signed on its behalf by:





J A Hardy - Trustee

Cancer Card

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Computer equipment - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Cancer Card

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. DONATIONS AND LEGACIES
31.12.23 31.12.22
£    £   
Donations 83,507 52,617
Gift aid 5,852 -
Grants 54,973 11,129
144,332 63,746

Grants received, included in the above, are as follows:

31.12.23 31.12.22
£    £   
Arnold Clark - 2,000
National Lottery Community Fund 9,848 3,129
Pink Ribbon Foundation 6,000 6,000
Tesco 1,125 -
Peoples Postcode Lottery 20,000 -
St James Place 2,500 -
Robertson Trust 8,000 -
AABie 2,500 -
Lanarkshire Wind Farm 5,000 -
54,973 11,129

3. OTHER TRADING ACTIVITIES
31.12.23 31.12.22
£    £   
Fundraising events 44,216 26,710
Listing fees 900 -
45,116 26,710

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.23 31.12.22
£    £   
Depreciation - owned assets 1,210 545


Cancer Card

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There was £240 paid in respect of trustees expenses in the year ended 31 December 2023 (2022 - £126).

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.23 31.12.22
Admin and project staff 5 3

No employees received emoluments in excess of £60,000.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 52,616 11,130 63,746

Other trading activities 26,710 - 26,710
Total 79,326 11,130 90,456

EXPENDITURE ON
Raising funds 22,805 - 22,805

Charitable activities
Online Cancer Support Hub 42,847 11,121 53,968
Total 65,652 11,121 76,773

NET INCOME 13,674 9 13,683


RECONCILIATION OF FUNDS
Total funds brought forward 17,950 5,000 22,950

TOTAL FUNDS CARRIED FORWARD 31,624 5,009 36,633


Cancer Card

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023 3,344
Additions 1,493
At 31 December 2023 4,837
DEPRECIATION
At 1 January 2023 545
Charge for year 1,210
At 31 December 2023 1,755
NET BOOK VALUE
At 31 December 2023 3,082
At 31 December 2022 2,799

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors - 25
Other debtors 6,675 -
6,675 25

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 1,563 399
Social security and other taxes (60 ) 579
Other creditors 69 18
Accruals and deferred income 5,693 5,781
Accrued expenses 2,950 1,150
10,215 7,927


Cancer Card

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

11. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 31,624 27,398 59,022

Restricted funds
Support delivery 182 394 576
Breast Cancer Journey 4,827 (1,013 ) 3,814
Comfort boxes - 10,460 10,460
5,009 9,841 14,850
TOTAL FUNDS 36,633 37,239 73,872

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 158,100 (130,702 ) 27,398

Restricted funds
Support delivery 9,848 (9,454 ) 394
Breast Cancer Journey 6,000 (7,013 ) (1,013 )
Comfort boxes 15,500 (5,040 ) 10,460
31,348 (21,507 ) 9,841
TOTAL FUNDS 189,448 (152,209 ) 37,239


Comparatives for movement in funds

Net
movement At
At 1.1.22 in funds 31.12.22
£    £    £   
Unrestricted funds
General fund 17,950 13,674 31,624

Restricted funds
UN Ltd 5,000 (5,000 ) -
Support delivery - 182 182
Breast Cancer Journey - 4,827 4,827
5,000 9 5,009
TOTAL FUNDS 22,950 13,683 36,633

Cancer Card

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 79,326 (65,652 ) 13,674

Restricted funds
UN Ltd - (5,000 ) (5,000 )
First aid 1,000 (1,000 ) -
Support delivery 4,130 (3,948 ) 182
Breast Cancer Journey 6,000 (1,173 ) 4,827
11,130 (11,121 ) 9
TOTAL FUNDS 90,456 (76,773 ) 13,683

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.22 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 17,950 41,072 59,022

Restricted funds
UN Ltd 5,000 (5,000 ) -
Support delivery - 576 576
Breast Cancer Journey - 3,814 3,814
Comfort boxes - 10,460 10,460
5,000 9,850 14,850
TOTAL FUNDS 22,950 50,922 73,872

Cancer Card

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 237,426 (196,354 ) 41,072

Restricted funds
UN Ltd - (5,000 ) (5,000 )
First aid 1,000 (1,000 ) -
Support delivery 13,978 (13,402 ) 576
Breast Cancer Journey 12,000 (8,186 ) 3,814
Comfort boxes 15,500 (5,040 ) 10,460
42,478 (32,628 ) 9,850
TOTAL FUNDS 279,904 (228,982 ) 50,922

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.