Care for Cancer Charity Accounts

COMPANY REGISTRATION NUMBER: NI697794

CHARITY REGISTRATION NUMBER: 110138

Care for Cancer

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2025

Care for Cancer

Company Limited by Guarantee

Financial Statements

Period from 1 June 2024 to 31 March 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	4

Statement of financial activities (including income and expenditure account)	5

Statement of financial position	6

Notes to the financial statements	7

Care for Cancer

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Period from 1 June 2024 to 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the Period ended 31 March 2025 .

Reference and administrative details

Registered charity name	Care for Cancer

Charity registration number	110138

Company registration number	NI697794

Principal office and registered	1 Campsie Place
office	Omagh
	Co. Tyrone
	BT79 0FD

The trustees

	Mrs Baxter
	Mrs M Caldwell
	Miss J Campbell
	Mr I Gilmour
	Mrs J Lappin	(Appointed 3 June 2024)
	Mr P McAleer
	Mrs P McKenna
	Mr J McLaughlin
	Mr P McNamee	(Appointed 3 June 2024)
	Mrs L Mills
	Mrs K Sloane	(Appointed 3 June 2024)
	Mrs S Smyth

Independent examiner	Nial Colhoun
	Unit B15
	Omagh Enterprise Centre
	Great Northern Road
	OMAGH
	Co Tyrone
	BT78 5LU

Structure, governance and management

i) Governing document

Care for Cancer registered as a charity with The Charity Commission for Northern Ireland on the 18 July 2024 and companies house on 13 May 2023. The governing document of the charity is a Memorandum & Articles of Association which sets out the objectives and powers of the charitable company. ii) Recruitment and appointment of management committee Trustees are elected on an annual basis with the charity seeking to have geographical representation across the rural Omagh district. iii) Risk management

Trustees take risk management seriously and have in place procedures of how the charity should be managed.

iv) Organisational structure

The Trustees meet on a monthly basis and are responsible for the strategic direction of the charity

Objectives and activities

The charity's principal activity is to relieve poverty, sickness and distress, to advance education in Omagh and surrounding district and in particular to provide support, information and practical help to people suffering from cancer and to their families and friends. They do this by providing a drop in centre to support cancer patients, family members and carers.

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Achievements and performance

Care for Cancer activities continue to be very busy for Reflexology, Counselling, Recliner Chair delivery and Bra Fitting services. Driving services continue to be in great demand to bring clients to hospital appointments. Many courses are now being held in Care for Cancer centre.

Fundraising

Street collections continue in Omagh twice a year. Fundraising continues to remain steady with many families and groups doing sponsored walks, runs and cycles and making use of online donations via JustGiving pages. Also Care for Cancer held a Christmas Raffle which was very well supported by the community and much thanks must go to the volunteers whom Care for Cancer rely on so much. Care for Cancer depends entirely on public donations to survive and therefore cannot thank everyone enough who return year after year to support the charity and to all the new fundraisers. Care for Cancer are currently applying to the National Lottery for funding to allow us to offer more services.

Financial review

Care for Cancer had another successful period generating a surplus of £48,421. The charity's net asset position at the 31 March 2025 was £651,352 all of which is classified as unrestricted.

Reserves Policy and Going Concern

The trustees have examined the charity's requirements for reserves, and agreed that the unrestricted funds not committed should be 6 months of the charity's annual expenditure. Based on the net asset position of the charity and plans for the forthcoming year, the financial statements are prepared on the going concern basis.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 2 September 2025 and signed on behalf of the board of trustees by:

Mr P McAleer	Mrs L Mills
Trustee	Trustee

Care for Cancer

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Care for Cancer

Period from 1 June 2024 to 31 March 2025

I report to the trustees on my examination of the financial statements of Care for Cancer ('the charity') for the Period ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the ‘2008 Act’) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Nial Colhoun Independent Examiner

Unit B15 Omagh Enterprise Centre Great Northern Road OMAGH Co Tyrone BT78 5LU

2 September 2025

Care for Cancer

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Period from 1 June 2024 to 31 March 2025

	Period from 1 Jun 24 to 31 Mar 25
	Unrestricted funds	Total funds
Note	£	£

Income and endowments

Donations and legacies		75,692	75,692
Charitable activities	4	45,052	45,052
Investment income	5	9,449	9,449
		---------	---------
Total income		130,193	130,193
		---------	---------

Expenditure

Expenditure on charitable activities	6	81,772	81,772
		---------	---------
Total expenditure		81,772	81,772
		---------	---------

	---------	---------
Net income and net movement in funds	48,421	48,421
	---------	---------

Reconciliation of funds

Total funds brought forward	–	–
	---------	---------
Total funds carried forward	48,421	48,421
	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Care for Cancer

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	31 Mar 25
Note	£

Fixed assets

Tangible fixed assets	9	15,101

Current assets

Investments	10	250,000
Cash at bank and in hand		391,104
		---------
		641,104

Creditors: amounts falling due within one year	11	4,853
		---------
Net current assets		636,251
		---------
Total assets less current liabilities		651,352
		---------

Funds of the charity

Unrestricted funds	651,352
	---------
Total charity funds	651,352
	---------

For the Period ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476 ;

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

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

These financial statements were approved by the board of trustees and authorised for issue on 2 September 2025 , and are signed on behalf of the board by:

Mr P McAleer	Mrs L Mills
Trustee	Trustee

Care for Cancer

Company Limited by Guarantee

Notes to the Financial Statements

Period from 1 June 2024 to 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 1 Campsie Place, Omagh, Co. Tyrone, BT79 0FD.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the disclosure exemption available under paragraph 1.12 of FRS 102 which allows no cash flow statement to be presented for the company.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities. This includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	15% reducing balance

4. Charitable activities

	Unrestricted Funds	Total Funds 2025
	£	£
Fundraising and events	40,582	40,582
Transport	1,907	1,907
Counselling and therapies	2,563	2,563
	--------	--------
	45,052	45,052
	--------	--------

5. Investment income

	Unrestricted Funds	Total Funds 2025
	£	£
Investment income	9,449	9,449
	-------	-------

6. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025
	£	£
Activity type 1	78,453	78,453
Support costs	3,319	3,319
	--------	--------
	81,772	81,772
	--------	--------

7. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	Period from
	1 Jun 24 to
	31 Mar 25
	£
Wages and salaries	16,300
	--------

The average head count of employees during the Period was 3 . The average number of full-time equivalent employees during the Period is analysed as follows:

	31 Mar 25
	No.
Number of staff	2
	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

8. Trustee remuneration and expenses

One or more trustees has been paid remuneration or received other benefits from employment with the charity or related entity.

9. Tangible fixed assets

	Fixtures and fittings
	£
Cost
At 1 June 2024	63,851
Additions	1,233
	--------
At 31 March 2025	65,084
	--------
Depreciation
At 1 June 2024	48,977
Charge for the period	1,006
	--------
At 31 March 2025	49,983
	--------
Carrying amount
At 31 March 2025	15,101
	--------

10. Investments

	31 Mar 25
	£
Short-term deposits	250,000
	---------

11. Creditors: amounts falling due within one year

	31 Mar 25
	£
Trade creditors	4,853
	-------

12. Incorporation

On 1st November 2024, the charity was incorporated under the name Care for Cancer with Companies House ( NI697794 ) and registered with the Charity Commission under a new charity number (110138).

Prior to incorporation, the charity operated as an unincorporated association under the name Care for Cancer and was registered under charity number 103595.

As part of the incorporation process, all assets, liabilities, and activities of the unincorporated charity were transferred to the newly incorporated company with effect from 1st November 2024.

The transfer was completed at book value and the total value of assets transferred was £602,930.

Following the transfer, the unincorporated charity ceased operating and is in the process of being formally closed and removed from the Charity Commission register.