REGISTERED COMPANY NUMBER: SC670718 (Scotland)

REGISTERED CHARITY NUMBER: 051187

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Cancer Card

(A Company Limited by Guarantee)

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

14

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 2024. 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).

Cancer Card Annual Report 2024

As Chair of Cancer Card, I am pleased to present our annual report for the year ended 31 December 2024, which reflects both our continued commitment to supporting those affected by cancer and the challenges we navigate in an evolving charitable landscape.

OBJECTIVES AND ACTIVITIES

Key Achievements in 2024

Enhanced Support Services: The substantial increase in our charitable activities expenditure demonstrates our commitment to expanding direct support. Our comfort boxes programme provided practical and emotional support across all 32 Scottish council areas.

Strong Financial Performance: We maintained a healthy balance between donations and fundraising activities, reducing over-reliance on any single income source. Our fundraising events show strong community engagement despite challenging economic conditions. This success in fundraising is particularly noteworthy given the widely acknowledged tough environment for charities in 2024.

Grant Success and Partnership Development: We secured grants from diverse funders, demonstrating strong confidence in our mission and approach. Our established partnerships with the National Lottery Community Fund and Pink Ribbon Foundation continued, providing stability and ongoing validation of our work.

The support from new funders was particularly encouraging, as they recognised our unique value proposition. Corporate interest in our services is clearly growing, evidenced by backing from Ventient Glenkerie Wind Farm and Bauer Radio. Meanwhile, charitable foundations including the HFD Charitable Trust, Wood Foundation and Allied Vehicles Trust joined other new supporters to significantly increase our overall funding base. This diversification across statutory, charitable trust and corporate funders strengthens our funding resilience while demonstrating growing recognition of Cancer Card's distinctive role in Scotland's cancer support landscape.

Operational Efficiency: Our cost management remained disciplined with fundraising costs representing just 24% of total expenditure, ensuring the majority of resources reach beneficiaries directly. Staff costs increased appropriately as we strengthened our professional service delivery capability.

ACHIEVEMENT AND PERFORMANCE

Governance and Leadership

The year concluded with a stable board structure, positioning us well for the governance transitions that would follow in early 2025 with the appointment of new trustees bringing fresh perspectives and expertise.

Strategic Focus

Our investment in digital infrastructure allocated to software and website development, positions Cancer Card to meet evolving needs in how people access support services. The growth in our Online Cancer Support Hub reflects this strategic priority.

The increase in staff costs to demonstrates our commitment to professional service delivery while maintaining our volunteer-supported model, which remains central to our community-focused approach.

Looking Forward

As we move into 2025, Cancer Card's position as Scotland's only comprehensive cancer navigation service provides a strong foundation for continued growth. With proven impact demonstrated through our 1,000+ comfort box deliveries, 42,000 annual website users and exclusive partnerships, we are well-positioned to expand our reach.

Our financial stability, combined with the recognition that true demand is estimated at five times our current capacity based on Scotland's 36,000 annual cancer diagnoses, presents both opportunity and responsibility. We are committed to extending our helpline hours beyond the current 15 hours per week and developing comprehensive community resources across Scotland through proactive local partnerships.

The ongoing challenge of reaching underserved communities - particularly those in rural areas, digitally excluded individuals and those unaware that support exists - remains central to our strategic focus for the coming year.

Acknowledgements

I extend sincere thanks to our dedicated staff, volunteers, trustees and supporters whose combined efforts make our work possible. Special recognition goes to our grant funders, individual donors and fundraising participants who provide the resources enabling our continued service.

Cancer Card enters 2025 with optimism, financial strength and ongoing commitment to supporting those whose lives are affected by cancer.

FINANCIAL REVIEW

Financial Overview

The year delivered solid financial performance with total income of £191,636, representing a modest increase from the previous year's £189,448. This stability in our income streams demonstrates the continued trust and support from our donors, grant funders and the communities we serve.

Our expenditure rose by 21% as we expanded our charitable activities, particularly through our Online Cancer Support Hub. This investment reflects our strategic focus on enhancing digital support services for cancer patients and their families.

We closed the year with a surplus of £7,992, bringing our total reserves to £81,864. This prudent financial management ensures Cancer Card remains sustainable while maximising our impact for beneficiaries.

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).

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 reserves.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC670718 (Scotland)

Registered Charity number

051187

Registered office

13-15 Morningside Drive

Edinburgh

EH10 5LZ

Trustees

Ms J A Hardy (Chair until 18.12.2023)

Ms K A Macartney

I Pirrie (appointed 24.3.25)

Ms E Hall

C Watson

E Fleming

Ms G Scholefield (resigned 5.7.24)

Ms K Frankish (appointed 8.5.25)

E Smith (appointed 1.3.25)

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 25 September 2025 and signed on its behalf by:

I Pirrie - Trustee

I report on the accounts for the year ended 31 December 2024 set out on pages five to fourteen.

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

25 September 2025

31.12.24

31.12.23

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

99,538

42,984

142,522

144,332

Other trading activities

3

49,114

-

49,114

45,116

Total

148,652

42,984

191,636

189,448

EXPENDITURE ON

Raising funds

44,184

-

44,184

44,170

Charitable activities

Online Cancer Support Hub

94,154

45,306

139,460

108,039

Total

138,338

45,306

183,644

152,209

NET INCOME/(EXPENDITURE)

10,314

(2,322

)

7,992

37,239

RECONCILIATION OF FUNDS

Total funds brought forward

59,022

14,850

73,872

36,633

TOTAL FUNDS CARRIED FORWARD

69,336

12,528

81,864

73,872

31.12.24

31.12.23

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

1,873

-

1,873

3,082

CURRENT ASSETS

Debtors

9

3,135

-

3,135

6,735

Cash at bank

65,488

24,767

90,255

74,330

68,623

24,767

93,390

81,065

CREDITORS

Amounts falling due within one year

10

(1,160

)

(12,239

)

(13,399

)

(10,275

)

NET CURRENT ASSETS

67,463

12,528

79,991

70,790

TOTAL ASSETS LESS CURRENT LIABILITIES

69,336

12,528

81,864

73,872

NET ASSETS

69,336

12,528

81,864

73,872

FUNDS

11

Unrestricted funds

69,336

59,022

Restricted funds

12,528

14,850

TOTAL FUNDS

81,864

73,872

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 25 September 2025 and were signed on its behalf by:

I Pirrie - Trustee

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.

2.	DONATIONS AND LEGACIES

31.12.24

31.12.23

£

£

Donations

85,369

83,507

Gift aid

6,669

5,852

Grants

50,484

54,973

142,522

144,332

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

31.12.24

31.12.23

£

£

National Lottery Community Fund

9,454

9,848

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

1,500

2,500

Lanarkshire Wind Farm

-

5,000

Wood Foundation

2,500

-

BM Murray - Books from Kevin

2,000

-

Penicuik High School

500

-

HFD Charitable Trust

3,000

-

Ventient Glenkerie Wind Farm

11,030

-

Allied Vehicles Trust

2,500

-

Bauer Radio

10,000

-

Mitchells Robertson

1,000

-

Balfour and Manson

1,000

-

50,484

54,973

3.	OTHER TRADING ACTIVITIES

31.12.24

31.12.23

£

£

Fundraising events

48,554

44,216

Shop income

560

-

Listing fees

-

900

49,114

45,116

4.	NET INCOME/(EXPENDITURE)

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

31.12.24

31.12.23

£

£

Depreciation - owned assets

1,209

1,210

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

The trustees are not remunerated for their duties as trustees.

Trustees' expenses

There was £154 paid in respect of trustees expenses in the year ended 31 December 2024 (2023 - £240).

6.	STAFF COSTS

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

31.12.24

31.12.23

Admin and project staff

5

5

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

112,984

31,348

144,332

Other trading activities

45,116

-

45,116

Total

158,100

31,348

189,448

EXPENDITURE ON

Raising funds

44,170

-

44,170

Charitable activities

Online Cancer Support Hub

86,532

21,507

108,039

Total

130,702

21,507

152,209

NET INCOME

27,398

9,841

37,239

RECONCILIATION OF FUNDS

Total funds brought forward

31,624

5,009

36,633

TOTAL FUNDS CARRIED FORWARD

59,022

14,850

73,872

8.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2024 and 31 December 2024

4,837

DEPRECIATION

At 1 January 2024

1,755

Charge for year

1,209

At 31 December 2024

2,964

NET BOOK VALUE

At 31 December 2024

1,873

At 31 December 2023

3,082

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

3,075

6,675

Tax

60

60

3,135

6,735

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

-

1,561

Other creditors

139

71

Accruals and deferred income

12,240

5,693

Accrued expenses

1,020

2,950

13,399

10,275

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

59,022

10,314

69,336

Restricted funds

Support delivery

576

-

576

Breast Cancer Journey

3,814

(1,020

)

2,794

Comfort boxes

10,460

(1,302

)

9,158

14,850

(2,322

)

12,528

TOTAL FUNDS

73,872

7,992

81,864

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

148,652

(138,338

)

10,314

Restricted funds

Support delivery

9,454

(9,454

)

-

Breast Cancer Journey

6,000

(7,020

)

(1,020

)

Comfort boxes

27,530

(28,832

)

(1,302

)

42,984

(45,306

)

(2,322

)

TOTAL FUNDS

191,636

(183,644

)

7,992

Comparatives for 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

Comparative 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

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

Net

movement

At

At 1.1.23

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

31,624

37,712

69,336

Restricted funds

Support delivery

182

394

576

Breast Cancer Journey

4,827

(2,033

)

2,794

Comfort boxes

-

9,158

9,158

5,009

7,519

12,528

TOTAL FUNDS

36,633

45,231

81,864

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

306,752

(269,040

)

37,712

Restricted funds

Support delivery

19,302

(18,908

)

394

Breast Cancer Journey

12,000

(14,033

)

(2,033

)

Comfort boxes

43,030

(33,872

)

9,158

74,332

(66,813

)

7,519

TOTAL FUNDS

381,084

(335,853

)

45,231

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.