Charity Commisslon No 1080599
Companies Hou56 No 03736648
Organisatlon for Sickle Cell Anaemia Research (OSCAR) Sandwell
Company Limited
Report of the Trustees
and
Unaudited Financial Statements
For the Year ended 31 March 2024

Organlsatlon for Slckle Cell Anaemla Research {OSCAR) Sandwell
Index to tha financial statements
For tho year ended 31 March 2024
Pag8
The Committee, Advisors & Registration Details
Report of the Committee
Independent Examlner's Report
Statement of Financial Activiti8S
Balance Sheet
Notes to the Flnancial Statements
9-15

Organisatlon for Slckle Cell Anaemla Research IOSCAR) Sandwoll
The Committee, Advlsors & Reglstratlon Details
For the year ended 31 March 2024
Company Se¢relary: Miss R Mcfee
Commltteo of Managament:
Name
P Brocklesby
R McFe8
C Ffrench
Appolnted
11 Septemb8r 2013
22 October 2010
17 November 2018
Resigned
Indapendont oxarnlners".
Severn Accountlng
Shaw Mews
1 Shaw Street
Worcester
WR13QQ
Registratlon dotall8'. Charlly Commission (Number 1080599)
Companle8 Regl8tralion Numbar: 03736648
Reglstered Office:
120 Lodg& Street
W8St Bromwich
West Midlands
B70 8PL

Organtsatlon fc* Slckle Céll Anaem14 Research IOSCARI 8andwell
TNslees Roport Ilncludlng Dlrector4' Raportl
For the year ondtd 31 March 2024
Tho Truxtee8 PMSgllt thelr report togèlhor wlth th flnan¢lal stat•m¢nl¥ for thè yoar ended 31 March 2024.
Prln¢lpal Actlvitlgs
Our key &cl1vl￿g8 are thg provl8l¢J) ol &lv5co 8nd InfmatI￿, ralBlng awaren6$8, educatlon and tr*lnln9, health
promcxlon, user group. 8wlal actlvi1189. volunlew6, 81udent placemgnl and wolfr eYPerf&n￿ and 80clal medla,
OSCAR San¢J%¥ell Company Llmiled Is lncorpcyat￿j und8r th• Ch&illss Act 2011 and und8r comp￿118 Act 200e
Golng Conc•rn
Al ihe Ilthe of approvlng tho accLwn16, the Iru3tees hjve 8 reax)nabJo expeclatlon that the ¢h8rfly hgs &le4Uat&
rasouKe¥ lo conllnuo In opera¢lonal oyjstonce fc¢ the for68￿8b19 future. Thu8, the tru8le95' contlnue lo adopt tha
golTra w¢ern ba￿6 of aCc￿ntIng In pr8POrtng the aecounts.
81ot•m8nt of th• r•wponslbllltlo1 of th• Commltt•g
Th& Commltte8 18 rg$pon81ble for prBwln9 the Roport of Ihe Tru$19tr8 and the flnanclgl statem￿lS In accordanc8
wllh appllc8bl8 law and r￿UlatIOnS. Charlly C￿MIs￿l￿ 18glslatlon requlre8 the Comrnltta8 lo pr4)arv 11nancl
gtat8ments for &ach finoncld year. Under that the Irusteeg hav8 ￿pted the provlslon ol the Slaloment ol
Recommonded Pracllce ISORPI, AccountlTho R6p(rtng by Charflles In acC￿d￿Ce %vlth FRS 102 °Th6 FlnoThclal
Repc¥tlng s￿dard appllcable In tho UK end R•publlc of Ire18nd l. In prewlng Ihe8o fjnanclal $talornenlB, th8
Iru8188s are requlred lo,,
9&th1 Bultthlo *countlng wllcles then *ply th8m cM8lslgntly
ma￿ludgMen16 and osllmate¥ that ar8 rea8onabl¢ and prl￿￿t.,
state whether oppllcabla UK Accounllng Standards ha￿ been fr>llLwed, oublgct Ic 8rny malofi81
departur88 di8¢10$￿ and explalned In the finan¢lal 818twn6nt8,' In¢J
prepare the flnan¢l4 slalemenl8 on golng concern ba419 unl688 h Inapproprlate lo presuma Ihal th
cc¥np8ny wlll ￿ntInue In bu8lne$s.
The Ccmmlllee18 re8pon8lbl& Icr keeplng propor accountlng rec￿d5 whlch dlsoltsse wlth règsonable accu1￿Y al ￿Y
tlme tho flnanclol pjsltion of Ihg chaAty and end)￿ 11 lo ansure that tho flnanclal slalemenl$ ¢vmply wlth tha
Challleg Act 2011. It Is al30 reS￿￿ble for gafeguardlrYJ the asset8 01 thg Ch&rfly and h8nc• for laklng reasonable
$18P8 for tho prfyvenllon ￿ d9¢￿tIc￿ ¢1 fraud other Irregularllies.
Dl#clofjur8 ol Intorniatlon lo Ind•pènd•nt oxamlngrs
In 80 far as each of Iha tru81oe8 Ss awar0.'
thoro 1$ r)0 relevant inloimatlon of whloh the charltys Independant oxamlners aro unaware..
the tru8toas h8YQ ta(en o118tepp thal Itw oughl to have tsken lo make Ihefflsdvas sware of ary wlevanl
Infomalion and to establi8h that th8 Independent bxaminers$ are aww8 Df thal Inlormauon.

Organlsatlon for 81oklg Cell Ana8mla Rèsearch IOSCARI Sandwell
Rgport of the Commltt•e
For the year endod 31 March 2024 {contlnued
ObJ•ctfv•s and •ctivitses
The profilo of OSCAR Sandwell Company Llmlted CcmtInL￿ lo steadily gmw localty, re￿I￿allY and natlonally. Our
kay aBtivilles are th8 pmvision of aKlvlco 8nd Inf￿M￿L10n, ralslng 8warene88. educ*1¢￿ and trdnlng, health
pronolion, u¥eT group, swlal act1￿11￿, volLJnte*8, Student placenent ￿￿K 6xper18nce and socw media. The
charills object￿S 8r8= to Bupport WKI pr(¥note persons who 8re Ilving wlth thp effects of Sl¢kle Cell and
Thala5sa8rllla dlBorder8 and to prL¥note public 3waren058 knoNledgo ol Ih88e dlslxders wittilll the Sondwgll
Thè m&ln *8Bs of OSCAR Santheifs acu￿tY are th& provlslDn of and Inf(¥Thatl¢)n, ralsbng awaren88S,
lucatlon and Iralnlng, heatth prDmotlon, referral to coun88lllng $upp(¥t, user gr￿p, soc1￿ aclivltlab, volunte013,
stud￿1 placomenl Bnd w(Kk èXperler￿e.
Our thu8 W86 on d811verfng our Bervlcey lor those affeoled by Slckl& Ctsll and Thalaysaernla BI(￿ dlsordeTr In
Sandwdl and Ihe 8urroundlng ar89. W8 hBv8 workad ln pathershlp and cdl*)oratic￿ wllh Stalulory ond voluntary
orggnl8at6ons to contlnu& to Imp8rA 8orvlcas lo our elient group.
The Iru8tga$ have pald duo r￿rd to gulde￿¢015$u8d by tho Chwlty Comml58Ion In d8cldSng what a¢llvlli&8 the
charfty 8hc￿Id undatake.
Advlc• and InformAtlon
AB our cll8nt8 hlgh ri6k ond ¢llnlcally vulnor8bl& we ulllls8d I￿01 servlce5 such as Sandw811 C￿n¢11, Hefillhwalch
and the ehort temi 8UPPOrt w￿ker we r￿fL4119d lo 8n8ur8 they had relevant $UPPDrt and Informotlon, COBI of Ilvlng
erl818 has baon a ma6slve nog4tlv& lrnpecl on our Gllent8 and w• hav• wovld8d 8UPPOrt for Ihl8.
Cll•nt aftd Car•r Support
W& ¢￿tInu• lo wovld8 crto lo supporl In per80n at our ￿tro and vlrtud to our ¢llenls and cBr8rg. I9$u￿ we
have 8upwtsd wlth have houslng, TAF m&8llng$. DLA, PIP and ImmIgratl￿. Meetlngs wllh Tè&ch¢r$,
H￿SIn0 offlcere and Medlc81 c￿suIt￿lS. V￿b81 foodb8ck from Ih89é cll¢nl8 ha3 been that they wtte happy wllh
th18 $UPWt ￿￿11 really helped Ih8m. We conllnuo10 8UPPOrt with cllen16 with o¥ll8 lo wEthou8 58rvlc89 and research
grant8 lor Iham, lial86 wSth h￿ssn0 chlkJroN'8 ￿rvIces. VSrtU818upport Includlw phone ¢alls whalsopp calls.
CoBt of Llvlng Rl80$ hav? lrnpacted on our cllénl base and wo encourage Ihsm lo get a¥ rnuch 6UPWrt a8 pos&lbk.
Tho org8ni8otlon h88 b￿￿ approaohed rny indlvldual$ affected by SIC￿• Céll from out￿de of SaMdw811. We have
Lrffered 8UPPUt of advocaoy. informauon and Ad￿¢& as Ihay cannd r￿dIlY ggt Ihls support In Ihdr locsl I￿.
GRANT5. PROJECTS AND CONTRACTS
Background . Land and Bulldlng8
We have bo8n at our premls&s 81n¢• 1898, Th& 8ource of fundln9 for the land and bulldlng was a hlstorfc
Proporty Grvmt 4war(led In 1997 by thg Nallonal Loltery. Th18 w0& sp￿1 on ocqulrfng the land Bnd bulldlng Ihg
prem18e8 which opened In 19Q8.
Sandwell M•tropollt•n Borough Coun¢ll SMBC
Through our SeNlc& Level Agreement we hav9 been dbl& to pro%lde a mu¢h ne￿Ied 80rvlGe and venue for IoG81
p8Dpl8. Th& rlse In cost of livlThg ha8 01$0 impacted our ¢gntre, Th16 yèar th8 centro WAS a¢¢08sed I￿a RoLmhlrèl for
me81ings, e￿ts, partlbs. 8dvice and Infom8tlon. Th18 has Incrtrased awaipn853 81)wl our s6rvi¢e8 and Slckle Cell
nd Th8las8a8mla.
PARTNERSHIP WOFIKINGIGETTING OUR VOICE HEARD
Dr Brenda P0ku41e￿￿rCh Fellow S¢hoo1 of Soclology #nd soc￿1 Pollcy, Umlv•rsity d Noltlngknam
The UG￿1$8110n wcrked In pwtnorship to promote and oncouraoe partlclpatkn from children and parents frLvn the
Slckle Cell communlty to undertake Intervlew3. The study was to help us to understand th& 8)tpErien¢es of mlgrant
chlldren And young p8q)le Ilving wllh sickle cg11 disease in the UK arltl hcw to support thém.

Oryanlsatlon for Sl¢kle Cg11 Anoemla Reswrch IOSCARI 8andw•ll
Raport oftho Commlttoa
For tho yoar and6d 31 MarGh 2024 Icontlnuèdl
B¢LM Black County Llvlng Mu$eum
Ccxnrnunlty Advisory Pa￿l- We contlnuB to mool to review and work towards en8urfng Incluslvity uplako ol
the 818ck, Aslan, dl$Bbl*, deaf otc communlllos of th• 8gnqces cifered by BCLM. Wcrfk conunues Ihe now
Access Cenlre.
AwaYan•¥¥ Day In ¢?l•bratlon of 81ekl? C•ll Aw&ren69• Monlh at OSCAR Sandwo11
wlth Guest SP8akers frLYn our cllenl base and su￿ Raybould Hagmogthlnqjathy U418on CNS, 81nnlnqham
Chlldr•n8 hospll81. Shaied thelr •xp8rl8neeB of Ilvlng wlth Slckkg Cdl DIS￿der, cllnlcal seNl¢es avallabl8 and
h&￿ng Iheir vcic•s hwd. Th18 was attended by tho lood Communlty JJ80 helped ral89 aW¥8n889 a￿1 the
8xpe118nM 8nd needs. A posluve communlty 6venl,
Blo¢k Hl8tory Eerrto
We work•J In partner6hlp with Yv¢tt6 and Sarnanth8 lo undertako two B1￿k Hl¥tory ewnls 81 Lloyd¥ Head offlcg5 In
Cardlff amd Manchaslgr. Tho ladies wovlded MU81c black frou88ed 18gues Inf¢xm4I1￿ and we gavg
prg8enlatlons d)OLrt Slcklo Cell to ovgr 70 9taff membff8.
GOV•r￿nC•
Th& orggnlsatlon ha8 conllllued lo work l¢Xlgrd ImwoTAng and $lr8ng¢Wlng ¢JJr gOvern￿c8 lo enabl8 us to
d8mon8trotg Lwr acCcyjnt￿I1tty, Iransparemy, effectlvene88 and efficlwt, equSlabl6 whi181 worklng wlthin the rul& of
th• law. Thè Bowd has conUnued lo an8ure th& ¢rgar164tlon 18 worklng In an effic1￿1 and efl8cllvo flnan¢l41 bas1$.
Thls 1$ ￿ ongolnB prlorlty lor th8 oryan160Uon.
Background - Land ind 8ulldlnys
W6 have bow al c￿r pramlses sin¢9 1998. The scyJr¢e of funélng for Jhg land and buildlng was from ar) hl8tCflc
Property Grant warded In 1997 and wa8 8P8nl ¢)n ￿quIrIng the lond end bulldlng the pr8ml$os whlch opened In
Important . Not• 10 NLCB Proporty Gfanl. Th• land ond bulldlno Is a Tanglbla Flxgd AB••t only and *hould
ot be con•ldered a• fundslgrantlca*h hgld by ¢h• trganlBatlon.
CommuThlty Invofvem•nt
Wa c(￿tInUe lo work In partnwshlp lo devekp and deliver wlthln tho locol Sandw$ll and surroundlng arèas includlng
locgj Schoots and comn)unlly centrgs. Th18 partn￿Ship has helped to ra188 awwen888 cl OSCAR S8rvlcé$. We
ut1115ed Team8, phono ¢alls, g0¢I8l medl8 to offw servic88 In persLY) 8upport lo ¢JJr cllenl¥ and tho wld•r
communlty. We Invitgd our cllenlg both chlldrgn and adults lo parU¢lpate In Lwr communlly eventg.
Partner¥hlp workJr•g
Both vSrtual and In per8on Partnership continues wilhln th18 financlal year whh a range of vduntBry 8nd 81gtut
agenclo51(Yganl8atlon. We contlnued 10 Ilalsg In parlnershlp whlch alluwed O￿an[S0t40ns to support our
8V8nl$, pr4acts, c118nls ond ￿liVI116&. Th8s& Included, N¢Xtlngham Ulliver¥lly, SCVO, the NHS, Black Country
Llvlng Museum SCAT Ctrntrè- Clly Ho8pila, SMBC S8rvI￿, Blmilngharn W￿n9n,8 and Chlldran'8 Hospitd,
WalsHII C(Alege and ChIld￿n,8 Trust.
FINANCVIL REVIEW. ACHIEVEMENT AND PERFORMANCE
Prfnclpal fundln9 gourc•s
Fundlng for OSCAR Sandwoll Is wovided by Sandw811 Metropollton Borough Councll ISMBCI thr￿gh 8grvlce lavd
reemwl or grarrt which 1$ M￿ured through performan￿ and outputs. The SWBCCG gront was prevlwsly
eignificanlly redu¢8d (by 8ppfoL 90°k) ended ￿ 31. Mwch 2021 this c￿lINUeS to hav8 ￿gnificant Impact. Core
staffing level8 arg reduced and the 16v8J of 8¢rvlce bdng offor￿1 by the organisation. A Revlow by SMBC of all
Voluntary Sector ¢ontraGtlgrant holdèrs concluded wlth the declslom to ?nd thelr Support to tho organlsallon
In January 2024.

OvJanlsatlon lor Sickle Coll Anaomla Raswch IOSCARI Sandw8U
Rfjport ofthè Commlttge
For thè y•ar tnded 31 March 2024 Icontlnuedl
Re84￿0 Pollcy
The trustOO8ldlrector8 ¢{￿91der that reserves of £31,OW ehould b& almed to cow furKllng deficits Bnd fluctuatlons
for securlly of IhB q)erall(￿S of the ch*lty. Th18 equatss io ¥lx mcnth8 OXPgndllur0 of tho chgrlly at 202312024 levels.
Flnan¢lal Summary
Th8 total incotng for tho year wag £49.32512023', £51,73818nd Ihè expendlture ¥vas £62,01112023.. £57,2g61. glvlng
a sllghl deficll d £12,68812023.' £S.580 d8fi¢111.
R9strIct￿ funds at tho ye4r-end wer8 £109,932 wholly r8pre8enled by th8 pr￿￿¥8 preml$&8 (T8nglbJe FIx6d Asset
-Lodga RoAdl.
As at 316t March 2024 Unreslrlcted Funds were £113,17912023', £122,397).
D68pho th18 level ¢)f fund8, the obtalnlng of further toro fundlng remalns a vltsl requlrement for prolocl suslglnèbillty.
FUTURE PLAN3 202412025
To wcrfk low@Yd8 ¢c￿lInU￿n9 fln8ncl8J sugtaln8blllly for tho orggn18ati
To wlSnue lo davelop a stral8glc, flo￿ble gdaptablfj bu8lnos8 P
To brlng together and Inform all 8tskoholder8 aboul our work
To collaborato and work Sn ￿tnershIp wllh p88r oryanSsgUon8
Cgnllnue lo offer core wrvlcas lo our memborBhSp and wlder communlly
Strwolurg, Govqrn•nc• and Managemgnt
Thg Ch&lty18 ¢onlrdlod by Its govemlng do¢um8nl, a d8pd of Irufjl and 1$ a compwy Ilmlt6d by gu8ranl88,
Th8 Iru8196s, who &r¥ a180 the dlr•ctorq for the puipooe of cornpany laws And w+K) 8ervgd dudng th8 yew wer8..
Nam
Appolnts(I
R•8lgn•d
P Brocklosty 11 Saplembw 2013
- R McFe8
22 Oclc*er 2010
C Flronch
17 Novembar 2018
Tru8tee8 appdnl&J at tho AGM h￿Ing be9n nQ￿In4t8d from wllhSn the member8hlp. Nrffie of tho IN81ee8 has
any Wafi¢lal Snler681 In the cornpany. All th8 TIu81898 we mgmbers ol tho ccxnpany ai)d Quaran199 lo contrrbuto £1
In Ihe event c* a wlndlng up.
Tho Iruslgbs r
wa$ 4)provè(J by the BoBrd ot Tru$lg95 and slgnad on it8 by,.
ch
Ichalrl
D•t•:
1311112024

Organisation for Slckle Cell Anaemla Research (OSCAR) Sandwell
Independent Examiner's Report to the Trustees of OSCAR Sandwell
For the year ended 31 March 2024
We report on the account8 for the year ended 31 March 2024 sgt out on pages eighl to twelve.
Re8pectlve responslblllties of trustees and examiner
The charlty's trustees are responsible for the preparation of the accounts. The charity's trust8es consider that
an audit is not required for this year (under Section 144(2) of the Charltles Act 2011 (the 2011 Act)) and that
an independant examination Is required.
It Is our responsibillty to:
examlne the accounts under S8¢tion 145 of the 2011 Act
to follow the procedures laid down in the General Directlons glven by th@ Charity Commlssion (under
Section 145(5)(b) of the 2011 Act). and
to state whether partlcular matters have come to my attention,
Basls of th• Independent examiner's report
Our examination was carried out in accordance ￿th the General Directions given by the Charity Commission.
An examlnation includes a review of the accountlng records kept by the charity and a comparlson of the
accounts prèsgnted with those records. It also includes consideration of any unusual it&ms or disclosures in
the accounts. and seeklng explanations from you as trustees concernlng any such matters. Tha procedures
undertaken do not provlde all the evidenc8 that would be requlred In an audit, and consequently no opinlon is
given 8S to whether the accounts pres8nt a 'true and fair vlew ' and the report is limited to those matters set
out in the statements below.
Independent examlnerfs statement
In connection with our ex8mination, no matter has come to our attention:
which gives us reasonable cause to believe that, in any material respect, the requirements to keep
accounting records In accordance with Section 130 of the 2011 Act,. and to prepare accounts ￿1¢h
accord wlth the accounting records and to comply with the accounling requirements of the 2011 Act
hav8 not been mgt., or
lo which, In our opinlon, attention should be drawn in order to enable a proper understandlng of the
accounts to be reached,
Severn Accounting
Shaw Mews
1 Shaw Stre@t
Worcester
WR13QQ
Date.. 1311112024

OrganIsa￿on for Slckle Cell Anaemia Rèsgarch {OSCAR) Sandwèll
statoment of Financial Activltles
For the year ènded 31 March 2024
Note
Unr6strl¢ted Re8trlcted
funds
funds
2024
Total funds
2Q23
Total funds
INCOME FROM:
Donatlons and18gacies
Charltable activitie8
Investment income
Other Income
2,930
46,182
213
2,930
46,182
213
3,162
48.492
82
Total Income
49,325
49,325
51,736
EXPENDITURE ON:
Charltable actlvltl8S
Other r880urces expended
Governance costs
57,043
3,468
60,511
55,796
1,500
1,500
1,500
Total re$ource8 expended
58,543
3,468
62,011
57,296
NET INCOMING RESOURCES BEFORE
TRANSFERS
19,218)
{3.4681
{12,6861
{5,560)
Gro$9 transfer8 botween funds
19,218)
13,468)
(12,686)
(5,560)
RECONCILIATION OF FUNDS
Tolal funds brought forward
122,397
113.400
235,797
241,347
Pdlov&mont bgtwaen funds
TOTAL FUNDS CARRIED FORWARD
113,179
109,932
223,111
235,787
The not8s on pages 9 to 15 form part of Ihese financial statements.
Tha8e financial statemenls were approv8d by tha Board of Trustsess and signed on its behalf by..
Truste8'.
Date:
1311112024

OrganI￿￿on for Slckl• Cell Anaemla Rès&archlOSCARI Sandw•ll
Belance Sh98t
A8 at 31 March 2024
Nots Unrestrlcted R••trlclèd
2024
lunds
lund8 Totsl fund$
2023
Total fund$
FIXED ASSETS
TanglNo assets
9,531
109,932
119.463
124.902
CURRENT ASSETS
Debtors
Cash al bpmk onu In hand
107,704
107,704
112,780
CREDITORS
Amount# f•lllng qlu• wlthln on• year
107,704
107,704
112,780
4,056
4,056
1,8e5
NET CURRENT ASSETS
103,848
103,648
110,895
TOTAL ASSETS LESS CURRENr
LIABILITIES
113,179 109,932
223,111
235,797
CREDITORS
Amouhls falllng du• mor• than one ygar
NET ASSET8
113,179 109,932
223,111
235,797
FUND8
Unrosiricted fund8
Re8lrict8d fund
11
11
113,179
109,932
122,397
113,400
TOTAL FUND8
223,1 t1
235,797
The ¢ompgny18 enfjlled lo th& exempllon Irom the audlt roqulremenl conlaln8d In $8Ctlon 477 of the Compon198
Act 2006 for Ihg year endod 31 March 2024 rdallng lo small comp&nS8J. No rnembor of th6 company has
deposlted a notlcs, pur8uanl to 6èclion 476, requlring an audll of thes& account¥.
Tha trust8es' r98ponsik411108s for 8nsurino Ihat th8 ehorlly ke8ps accounllng rec￿d$ whl¢h comply with 68Ctlon 386
of the Act and for w6p8rlng #¢counls whlch give a true and fojr vl8w of Ihe slate of 4ffalrs of tho c(¥npany as al
the end of tha flnancial year and of its Incomino resour¢e8 and ￿PrICatIOn of resources, indudlng it8 incomg and
expendlture, for the finandal year in ￿￿d￿nCe with the rwuliemenls ol sectlon$ 394 and 395 and Mthlch
olheryvi86 CoM￿Y w+th Ihe requlroments of the Comp8nlg8 Act 2006 relodng to accoun18. so lar a8 awicable lo
the cumpany.
The89 aocounl8 h8v8 been p￿Pared in accordanca with the provlsions ap￿ICabl0 to ￿mpanIes, sublect to tho
small ¢ompanle8' re9lme.
Thosa fln8ndaJ slatemgnls were aR)roved by th8 Board ol Trustee88 and slgned on lis t￿h&ll by..
Trsuts•.'
Dats,,
131
024

Organlsatlon for Slckle Cell Anaemla Research (OSCAR) Sandwell
Notes to the Financial Statements
For the year ended 31 March 2024
1. Prlnclpal Accountlng Pollclgs
Basis of Accountlng
The financlal statements have been prepared under th8 hlstorical cost convention and In accordance with
FRS 102 "The Finan¢lal Reporting Standard applicable in the UK arsd Republlc of Ireland" Accounting and
Reportlng by Charities the Ststement of Recommended Practice (SORP) for charities applying FRS 102 as it
appli8s from 1 st January 2015. The charity is a public b8neflt entity as defined by FRS 102.
Golng concern
At the time of approving the accounts, the truste8s have a reasonable expectation that the charity has
adequate resources to wntinue in operational exlstence for the foreseeable future. Thus, the truste&s'
contlnue to adopt the going concern basis of accounting In preparlng the accounts.
Incomlng rnsourcas
All Incoming resources are included In the Statement of Flnancial Activitles when the charlty Is legally entitled
to th6 income and the amount can be quantifled with reasonable accuracy
Re8ourc88 expended
Expenditure is accounted for on an accrual basis and has been classified under headings that aggreate all
cost related to h6 category. Where costs cannot ba dSrectly attributed to particular headings they have ben
allocated to activities on the basis consistent wth the use of re80urces.
Tanglble flxed assats
Tangible fixed assets are Inltlally measured at cost and subsequently measured at cost or valuatlon, net of
depreclation and any impalrment losses,
Depreciation Is recognlsed so as to write off the cost or valuatlon of assats less thelr residual values over
their useful lives on the following bases-
Land and Buildings
Property Improvements
Computer equipment
Offic8 equipment
2tsk on cost
2.6316ts/0 on cost
33.33 /0 on cost
100/0 on cost
Th8 galn or loss arising on the disposal of an asset Is datermlned as the difference between the sale
proceeds and the carrying value of the assel, and Is recognSsed in net income/(expenditure) for the year
Fund accounting
Unrestricted funds can be used In accordance with the charitable objectives at the discretlon of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity,
Restrictions arlse 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 Ihe notes to the financlal
stalements.

Organisation for Sickle Cell Anaemla Research (OSCAR) Sandw911
Notes to the Flnanclal Statements
For the year endad 31 March 2024 (contlnued)
Impalmient of flxed assats
At each reportlng end d8te, the charity reviews the carrying amounts of Its tangible and Intangible ass8t8 to
detgmiine whether there is any Indication Ihat those assets have suffered an impairment loss. If any such
indication exists, the recoverable amount of Ihe asset is estlmated in order to determine the extent of the
impairment loss (if any).
Recoverabl8 amount Is the hlgher of fair value less costs to sell and value In use. In ass8ssing value in uge,
the estimated fulure cash flows are di8counted to their present value using a pre-tax dlscount rate that
reflects current market assessments of the tim8 value of money ané the rlsks specific to the asset for which
the 8Stimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estlmated to b8 less than its carrying amount, the carrying amount of
the asset is reduced to Its recoverable amount. An Impairment loss is recognised immedlately in incomel
(exp8néituw for the year, unless the relevant asset is carrled at a revalued amount, in which case the
Impairment105S IS treated as a revaluation decrease,
Recognlsed Impalrment losses are reversed if, and only if, th8 reasons for the Impalrment loss have ceased
to apply. Where an impairm8nt loss subsequently revarses, the carrying amount of the asset is increased to
the revised estimate of Its recoverable amount, but so that the Increased carrying amount does not exceed
the carrying amount that would have been determined had no Impairment loss been recognlsed for the asset
Cash and cash oqulvalents
Cash and cash equivalents Include ca9h in hand, d8POSlts held at call with banks, other short-term Ilquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
Baglc flnanclal assets
Basic financial assets ￿lch Include debtors and cash and bank bal8nces, are inltially measured at
transaction price including transactlon costs and are subsequently carried at amortised cost Using tha
effective interest method unless the arrangement constltutes a financing transactlon, where the transactlon is
measured al the present Value of the future recelpts discounted at a market rate of Interest, Financial assets
Ba81¢ flnanclal Ilabllltles
Basic f inanGial liabilities, including Creditors and bank loans are initially recognised at transaction prlce unless
the arrangement constitutes a financing transactlon, wh8re the debt instrument is measured at the present
value of the future receipts discounted at a market rate of inter8sI. Financial liabillties classified as payable
within one year are not amortised.
Debt instruments ara subsequently carried at amortised cosl, using the effective int8rest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due withln one
year or less. If not, they are presented as non-current liabllitles. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method
10

Organlsatlon for Sickle Cell Anaemla Research (OSCAR} Sandwell
Notes lo the Flnancial Statemènts
For tho yoar endod 31 March 2024 (contlnued)
Derecognltlon of flnanclal Ilabllltle8
Flnancial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
Gancelled
Employee beneflts
The cost of any unused holiday entitlement is recognlsed In th8 Perlod In ￿lch the employee's sarvices are
recelved.
Termlnation b8nefits are recognised Immedlately as an expense when the charity is demonstrably commltted
to terminate the employment of an employee or to provide terminalion b8nefits.
Crltlcal a¢coun*lng estlmates and judgements
In the application of the ch8rity's accounting policie8, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and li8billties that are not readily apparent
from other sources. The estimates and assoclated assumptions are based on historical experlence and other
factors that are considered to be relevant. Actual results may dlffer from these estlmates
The estimates and underlylng assumptions are revi8W8d on an ongoing basls. Revlslons to 8caounting
estlmates are recognised in the period In whlch the estimate is revlsed where the revislon affects only that
period, or in the perSod of the revision and future periods where the revision affects both current and future
periods
11

Organlsatk)n for Skkle Cell Anaernla Res•arch (OSCAR) Sandwell
Notes to the Flnanclal Statgments
For tha yaar ond8d 31 March 2Q24 {contlnued}
2.1. Donatlon$ and1ogaclo8
2024
2023
Donallons and gifts
L8gaci88 r8celvab
2,930
3,162
2,930
3.162
2.2. Charltable actlvltF08
2024
2023
Perform8nc8 related gronl8
African Hoallh Policy Nglwork ICOVID relatagl
Gronts T￿81v￿j
Oth8r ¢haritabl8 acllvitie8
40,409
676
5,000
96
48,491
48,182
Analys15 by funds
Unr88lrl¢ted fund8
R8slricled funds
49,112
49,112
For th8 year ended 31 March 2022
UnrestrICt￿ funds
Restrlcled funds
51.654
51,e54
3. Invfjfytment Incom
2024
2023
Interest rec81vabl8
213
82
4. Charltable artlvltles expondlture
2024
Z023
Staff co818
Deprgclalion and Impaimenl
Other chwitabk8 expenditure
39,085
5,445
449
44,979
42,061
5.443
251
47,755
Share of support costs {saè note 51
Share of govern￿09 costs Isee noÈe 51
15.S32
1,500
8.041
1,500
57,296
Analys15 by funds
Unre8tricled funds
R&slriclgd fvnds
58,543
3,468
62,011
53,828
3,468
57,298
For Ihe year ended 31 March 2022
Unrestricted funds
Reslrlcted funds
53,828
3,468
57,296
12

Organlsatlon for Slcklo Cell Anaemla Res&arch (OSCAR) Sandwoll
Notes lo the Flnanclal Statements
For tho year ended 31 March 2024 (contlnugd)
5. Support costs
Support costs
Govarnance
cost$
Total
2024
Total
2023
Support
Govemanca
15532
15,532
1,500
8,041
1,500
1500
15,532
1.500
17,032
9,541
Analysa batweèn:
Charitable acllvitles
Non-charilabb activities
15,532
1,500
17,032
9,541
15,532
1,500
17,032
9,541
6. Employmonl
Number of empolye•s
The average monthty number of employees during th8 year was.,
2024
Numb•r
2023
Number
General staff
Employmentcosts
2024
2023
Wage8 and salarles
39,085
42,061
39,085
42,061
There were no employe8s whose annual remuneratlon was £60,000 or more.
13

Organisation for Blckle Cell Anaomla R868arGh IOSCARI Sandw•ll
Notsj lo tho Flnanclal Statoments
For tho yoar èndod 31 March 2024 l¢ontlnu•dl
7. Tgnglble fixqd a869ts
Land and
Bulldlng8
Proporty
Improv¥mDnt$
Computer
Equlpm•nt
Flxluros and
Ilttlng
Offlc
Equlpm•nt
Tolal
oim412023
216,737
4,187
3,326
7,566
43.349
275,166
D18posals
3110312024
218,737
4,187
3.32e
7,566
43,349
275,166
Deprocl•tlon
01104r2023
Dlsposals
Charge for th8 y8or
98,834
1,321
2.216
4,542
43,349
150.264
3.466
106
1,108
757
5,4S9
3110312D24
102,302
1,427
3,326
5,299
43,349
155,703
N•t book ¥￿￿*
3110312024
114,435
2,760
2,288
119,463
3110312023
117,903
2,866
1,108
3,023
124,902
B. Débtor•
2024
2123
Prepaymènl8
•. Crodltor
2024
2023
Amounts l*lllng dug wlthln on• y•ar:
Credll ¢ord
Olher crèdltory and a¢cru&18
N8t waga$
pAYE1N￿ du•
1,500
1,664
693
1,SQO
385
14

Organlsation for Slckle Cell Anaemia Research (OSCAR) Sandwell
Notes to the Financlal Statements
For the year ended 31 March 2024 (contlnued)
10. Movoment In funds
Balance at
1 April 2022
Incomlng
Resources
Resources
Expended
Balance at
31 March 2023
Restrlcted f und8
Land and bulldlng
113,400
(3,468)
109.932
113.400
3,468
109,932
Unrestricted funds
Net incomingloutgoing resources
122,397
49,325
(58,5431
113,179
122,397
49,325
58,543
113,179
TOTAL FUNDS
235,797
49,325
62,011
223,111
11. Analysls of nat assets botwoen funds
Unrestrlcled
funds
Restrlcted
funds
Total
Fund balalces at 31 March 2023 aro
r•pre8entod by:
Tangible fixed assets
Current assets{liabilitl68)
9,531
103,648
109,932
119,463
103,648
113,179
109,932
223,111
12. Related party transactlons
None of the trustees lor any persons connected wlth them) received any remuneratlon or exp&nses
during the year in respect of their duties as trustees. However one trustee was employed by the charity
as a full time Chlef Executive Officer.
15