REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 |
FOR |
CANCER CONNECT NI |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 |
FOR |
CANCER CONNECT NI |
CANCER CONNECT NI |
CONTENTS OF THE FINANCIAL STATEMENTS |
for the Year Ended 31 DECEMBER 2023 |
Page |
Report of the Trustees | 1 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 | to | 7 |
Notes to the Financial Statements | 8 | to | 16 |
CANCER CONNECT NI (REGISTERED NUMBER: NI073355) |
REPORT OF THE TRUSTEES |
for the Year Ended 31 DECEMBER 2023 |
The Trustees present their annual report together with the financial statements of Cancer Connect NI 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). |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The objectives of the Company are to relieve sickness, to advance education about cancer, and relieve financial hardship amongst people who are suffering from cancer and their families (hereinafter called the "beneficiaries") in county Fermanagh and its surrounding environs from the point of view of people with cancer and in particular: |
(a) to provide support services for the beneficiaries including counselling, therapy sessions, health & well being programmes, fitting service for breast cancer patients and information booklets and website guidance; |
(b) to foster an atmosphere of mutual support among people suffering from cancer and their carers/families; |
(c) to provide advice, information and educational programmes to the beneficiaries including and to promote public awareness about the effects of cancer and methods of management and of services and resources (both formal and informal) available; |
(d) to enhance the quality of life of people suffering hair loss as a result of some chemotherapy treatments. Provision of a variety of headwear available. |
Public benefit |
The Trustees seek to ensure that the Public benefit requirement is considered and Cancer Connect NI facilitates the support of Cancer patients and having due regard to the Charity Commission guidance on public benefit. |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
In 2023 Cancer Connect NI offered the following services to people from across Fermanagh and neighbouring counties: |
Advice and Support |
Therapy |
Counselling |
Fitting service |
Support Groups |
Carers Support |
Equipment Loan Service |
Special Support (Food, Heat) |
CANCER CONNECT NI (REGISTERED NUMBER: NI073355) |
REPORT OF THE TRUSTEES |
for the Year Ended 31 DECEMBER 2023 |
FINANCIAL REVIEW |
Financial Performance |
During the year to 31st December 2023 the charity generated an operating profit of £23,454 |
Reserves policy |
It is the policy of the Charity that reserves that have not been designated for a specific purpose should be maintained at a level equivalent to between 1-2 months expenditure. The Charity considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue some activities however this would be on a greatly reduced scale. |
FUTURE PLANS |
The charity intends to continue the work it performs for the benefit of the public, while seeking additional sources of funding. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Independent Examiner |
Thomas S Patton FCA |
Patton Rainey Stenson Limited |
Chartered Accountants |
6 East Bridge Street |
Enniskillen |
Co. Fermanagh |
BT74 7BT |
Approved by order of the board of trustees on |
CANCER CONNECT NI (REGISTERED NUMBER: NI073355) |
REPORT OF THE TRUSTEES |
for the Year Ended 31 DECEMBER 2023 |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
CANCER CONNECT NI |
I report on the accounts of the company for the year ended 31 December 2023, which are set out on pages five to sixteen. |
Respective responsibilities of charity trustees and examiner |
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. |
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: |
- | examine the accounts under Section 65 of the Charities Act |
- | follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act |
- | state whether particular matters have come to my attention. |
Basis of the independent examiner's report |
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. |
My role is to state whether any material matters have come to my attention giving me cause to believe: |
1. | That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 |
2. | That the accounts do not accord with those accounting records |
3. | That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the 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 |
4. | That there is further information needed for a proper understanding of the accounts to be reached. |
Independent examiner's statement |
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. |
Thomas S Patton FCA |
Patton Rainey Stenson Limited |
Chartered Accountants |
6 East Bridge Street |
Enniskillen |
Co. Fermanagh |
BT74 7BT |
10 June 2024 |
CANCER CONNECT NI |
STATEMENT OF FINANCIAL ACTIVITIES |
for the Year Ended 31 DECEMBER 2023 |
31.12.23 | 31.12.22 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 90,343 | 65,000 | 155,343 | 65,275 |
EXPENDITURE ON |
Raising funds | 5,702 |
Charitable activities |
Motor expenses | 8,485 | - | 8,485 | 8,496 |
Therapy | - | - | - | 100 |
Assistance | 10,340 | 700 | 11,040 | 5,752 |
Wages | 26,672 | - | 26,672 | 21,626 |
Rent, rates & Insurance | 9,295 | - | 9,295 | 3,979 |
Light and heat | 2,196 | - | 2,196 | 5,836 |
Volunteer expenes | - | 800 | 800 | 869 |
Sundries | 2,264 | 2,000 | 4,264 | 3,468 |
Advertising | 2,032 | - | 2,032 | 435 |
Property costs | 3,581 | 1,935 | 5,516 | 4,443 |
Postage and stationery | 2,016 | - | 2,016 | 3,464 |
Telephone | 2,558 | - | 2,558 | 2,663 |
Depreciation | 1,631 | - | 1,631 | 1,777 |
Bank Charges | 904 | - | 904 | 839 |
Loan Interest | 186 | - | 186 | 743 |
Accountancy | 3,990 | - | 3,990 | 3,750 |
Fixed assets | - | 33,836 | 33,836 | 5,393 |
Training | - | - | - | 709 |
Equipment repair | - | - | - | 775 |
Transfer bewtween funds | - | - | - | - |
Devenish Dragons boat expenses | 1,804 | 1,664 | 3,468 | - |
Total |
NET INCOME/(EXPENDITURE) | ( | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 73,371 | 5,112 | 78,483 | 94,027 |
TOTAL FUNDS CARRIED FORWARD | 80,103 | 21,834 | 101,937 | 78,483 |
CANCER CONNECT NI (REGISTERED NUMBER: NI073355) |
BALANCE SHEET |
31 DECEMBER 2023 |
31.12.23 | 31.12.22 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 6 | - |
CURRENT ASSETS |
Debtors | 7 | - |
Cash at bank and in hand | 21,834 |
21,834 |
CREDITORS |
Amounts falling due within one year | 8 | ( | ) | - | ( | ) | ( | ) |
NET CURRENT ASSETS | 21,834 |
TOTAL ASSETS LESS CURRENT LIABILITIES | 80,103 | 21,834 | 101,937 | 78,483 |
NET ASSETS | 80,103 | 21,834 | 101,937 | 78,483 |
FUNDS | 11 |
Unrestricted funds | 80,103 | 73,371 |
Restricted funds | 21,834 | 5,112 |
TOTAL FUNDS | 101,937 | 78,483 |
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 CONNECT NI (REGISTERED NUMBER: NI073355) |
BALANCE SHEET - continued |
31 DECEMBER 2023 |
These financial statements have been prepared in accordance with the provisions applicable to small charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
CANCER CONNECT NI |
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. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Freehold property | - |
Improvements to property | - |
Plant and machinery | - |
Motor vehicles | - |
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. |
CANCER CONNECT NI |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Year Ended 31 DECEMBER 2023 |
2. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.12.23 | 31.12.22 |
£ | £ |
Depreciation - owned assets |
3. | 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 |
Trustee expenses of £1,420 were paid for the year ended 31 December 2023. (2022 -£1,260) |
4. | STAFF COSTS |
31.12.23 | 31.12.22 |
£ | £ |
Wages and salaries |
26,672 | 21,626 |
The average monthly number of employees during the year was as follows: |
31.12.23 | 31.12.22 |
Employees |
5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 53,708 | 11,567 | 65,275 |
EXPENDITURE ON |
Raising funds | 1,547 | 4,155 | 5,702 |
Charitable activities |
Motor expenses | 8,496 | - | 8,496 |
Therapy | - | 100 | 100 |
Assistance | 5,752 | - | 5,752 |
Wages | 21,626 | - | 21,626 |
Rent, rates & Insurance | 2,968 | 1,011 | 3,979 |
Light and heat | 5,836 | - | 5,836 |
CANCER CONNECT NI |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Year Ended 31 DECEMBER 2023 |
5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
Volunteer expenes | 797 | 72 | 869 |
Sundries | 3,468 | - | 3,468 |
Advertising | 435 | - | 435 |
Property costs | 1,926 | 2,517 | 4,443 |
Postage and stationery | 3,464 | - | 3,464 |
Telephone | 2,663 | - | 2,663 |
Depreciation | 1,777 | - | 1,777 |
Bank Charges | 839 | - | 839 |
Loan Interest | 743 | - | 743 |
Accountancy | 3,750 | - | 3,750 |
Fixed assets | - | 5,393 | 5,393 |
Training | - | 709 | 709 |
Equipment repair | - | 775 | 775 |
Transfer bewtween funds | 3,150 | (3,150 | ) | - |
Total | 69,237 | 11,582 |
NET INCOME/(EXPENDITURE) | (15,529 | ) | (15 | ) | ( | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 88,901 | 5,126 | 94,027 |
TOTAL FUNDS CARRIED FORWARD | 73,372 | 5,111 | 78,483 |
CANCER CONNECT NI |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Year Ended 31 DECEMBER 2023 |
6. | TANGIBLE FIXED ASSETS |
Improvements |
Freehold | Leasehold | to |
property | Property | property |
£ | £ | £ |
COST |
At 1 January 2023 |
Additions |
Disposals | ( | ) |
Grants | - | (15,500 | ) | - |
Reclassification | 2,520 | - | (2,520 | ) |
At 31 December 2023 |
DEPRECIATION |
At 1 January 2023 |
Charge for year |
Eliminated on disposal | ( | ) |
Reclassification/transfer | 2,520 | - | (2,520 | ) |
At 31 December 2023 |
NET BOOK VALUE |
At 31 December 2023 |
At 31 December 2022 |
Plant and | Motor |
machinery | vehicles | Totals |
£ | £ | £ |
COST |
At 1 January 2023 |
Additions |
Disposals | ( | ) |
Grants | (18,336 | ) | - | (33,836 | ) |
Reclassification | - | - | - |
At 31 December 2023 |
DEPRECIATION |
At 1 January 2023 |
Charge for year |
Eliminated on disposal | ( | ) |
Reclassification/transfer | - | - | - |
At 31 December 2023 |
NET BOOK VALUE |
At 31 December 2023 |
At 31 December 2022 |
CANCER CONNECT NI |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Year Ended 31 DECEMBER 2023 |
7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.23 | 31.12.22 |
£ | £ |
Trade debtors |
Prepayments |
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.23 | 31.12.22 |
£ | £ |
Bank loans and overdrafts (see note 9) |
Hire purchase (see note 10) | - | 800 |
Trade creditors |
9. | LOANS |
An analysis of the maturity of loans is given below: |
31.12.23 | 31.12.22 |
£ | £ |
Amounts falling due within one year on demand: |
Bank overdrafts |
10. | LEASING AGREEMENTS |
Minimum lease payments under hire purchase fall due as follows: |
31.12.23 | 31.12.22 |
£ | £ |
Net obligations repayable: |
Within one year | - | 800 |
CANCER CONNECT NI |
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 | 73,371 | 6,732 | 80,103 |
Restricted funds |
Big Lottery | 443 | - | 443 |
Enniskillen BID | 1,343 | (1,343 | ) | - |
Halifax foundation | - | 3,800 | 3,800 |
Asda Grant | 3,326 | (500 | ) | 2,826 |
The screwfix foundation | - | 5,000 | 5,000 |
Hospital Saturday fund | - | 9,765 | 9,765 |
5,112 | 16,722 | 21,834 |
TOTAL FUNDS | 78,483 | 23,454 | 101,937 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 90,343 | (83,611 | ) | 6,732 |
Restricted funds |
Enniskillen BID | 3,000 | (4,343 | ) | (1,343 | ) |
Halifax foundation | 5,000 | (1,200 | ) | 3,800 |
Asda Grant | - | (500 | ) | (500 | ) |
FODC Sponsorship | 3,000 | (3,000 | ) | - |
Fermanagh Trust - Help our Health Hereos | 2,000 | (2,000 | ) | - |
Fermanagh Trust - Hope Grant | 1,500 | (1,500 | ) | - |
Big Lottery - Community fund | 10,000 | (10,000 | ) | - |
Pink Ribbon foundation | 5,000 | (5,000 | ) | - |
RSPB | 5,000 | (5,000 | ) | - |
The screwfix foundation | 5,000 | - | 5,000 |
Hospital Saturday fund | 10,000 | (235 | ) | 9,765 |
Resticted Donation | 15,500 | (15,500 | ) | - |
65,000 | (48,278 | ) | 16,722 |
TOTAL FUNDS | 155,343 | (131,889 | ) | 23,454 |
CANCER CONNECT NI |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Year Ended 31 DECEMBER 2023 |
11. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net |
movement | At |
At 1.1.22 | in funds | 31.12.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 88,901 | (15,530 | ) | 73,371 |
Restricted funds |
Big Lottery | 543 | (100 | ) | 443 |
Enniskillen BID | 4,583 | (3,240 | ) | 1,343 |
Asda Grant | - | 3,326 | 3,326 |
5,126 | (14 | ) | 5,112 |
TOTAL FUNDS | 94,027 | (15,544 | ) | 78,483 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 53,708 | (69,238 | ) | (15,530 | ) |
Restricted funds |
Big Lottery | - | (100 | ) | (100 | ) |
Enniskillen BID | 5,000 | (8,240 | ) | (3,240 | ) |
Asda Grant | 4,000 | (674 | ) | 3,326 |
Donnelly Bros Foundation | 1,817 | (1,817 | ) | - |
Balcas | 750 | (750 | ) | - |
11,567 | (11,581 | ) | (14 | ) |
TOTAL FUNDS | 65,275 | (80,819 | ) | (15,544 | ) |
CANCER CONNECT NI |
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 position is as follows: |
Net |
movement | At |
At 1.1.22 | in funds | 31.12.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 88,901 | (8,798 | ) | 80,103 |
Restricted funds |
Big Lottery | 543 | (100 | ) | 443 |
Enniskillen BID | 4,583 | (4,583 | ) | - |
Halifax foundation | - | 3,800 | 3,800 |
Asda Grant | - | 2,826 | 2,826 |
The screwfix foundation | - | 5,000 | 5,000 |
Hospital Saturday fund | - | 9,765 | 9,765 |
5,126 | 16,708 | 21,834 |
TOTAL FUNDS | 94,027 | 7,910 | 101,937 |
CANCER CONNECT NI |
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 | 144,051 | (152,849 | ) | (8,798 | ) |
Restricted funds |
Big Lottery | - | (100 | ) | (100 | ) |
Enniskillen BID | 8,000 | (12,583 | ) | (4,583 | ) |
Halifax foundation | 5,000 | (1,200 | ) | 3,800 |
Asda Grant | 4,000 | (1,174 | ) | 2,826 |
Donnelly Bros Foundation | 1,817 | (1,817 | ) | - |
Balcas | 750 | (750 | ) | - |
FODC Sponsorship | 3,000 | (3,000 | ) | - |
Fermanagh Trust - Help our Health Hereos | 2,000 | (2,000 | ) | - |
Fermanagh Trust - Hope Grant | 1,500 | (1,500 | ) | - |
Big Lottery - Community fund | 10,000 | (10,000 | ) | - |
Pink Ribbon foundation | 5,000 | (5,000 | ) | - |
RSPB | 5,000 | (5,000 | ) | - |
The screwfix foundation | 5,000 | - | 5,000 |
Hospital Saturday fund | 10,000 | (235 | ) | 9,765 |
Resticted Donation | 15,500 | (15,500 | ) | - |
76,567 | (59,859 | ) | 16,708 |
TOTAL FUNDS | 220,618 | (212,708 | ) | 7,910 |
12. | RELATED PARTY DISCLOSURES |