2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1095931

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

YORKSHIRE'S BRAIN TUMOUR CHARITY

Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB

YORKSHIRE'S BRAIN TUMOUR CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

	Page
Reference and Administrative Details	1
Report of the Trustees	2 to 6
Independent Examiner's Report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10 to 20
Detailed Statement of Financial Activities	21 to 22

YORKSHIRE'S BRAIN TUMOUR CHARITY

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2023

TRUSTEES	P D Chumas (resigned 28/11/23)
	C Osmond (resigned 28/11/23)
	D Heward
	P J Myerscough
	R Corns
	S V Picton
	S L Willis
	A R Clark
	T Calverley (resigned 4/10/23)
	B A Foster
	C McPhillimy (appointed 7/12/23)
	P Szulc (appointed 7/12/23)
	C Pinks (appointed 7/12/23)
	J Eyre (appointed 7/12/23)
PRINCIPAL ADDRESS	31 Otley Road
	Headingley
	Leeds
	LS6 3AA
REGISTERED CHARITY NUMBER	1095931
INDEPENDENT EXAMINER	Thomas Coombs Limited
	Chartered Accountants
	3365 The Pentagon
	Century Way
	Thorpe Park
	Leeds
	West Yorkshire
	LS15 8ZB
BANKERS	Virgin Money
	Waver Green
	Pudsey
	LS18 7BG

Page 1

YORKSHIRE'S BRAIN TUMOUR CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

Structure, Governance and Management

Yorkshire's Brain Tumour Charity (YBTC) is a registered charity governed by the rules contained with the "Model Declaration of Trust for a Charitable Trust" adopted on the 17th October 2002, then registered as a charity with the Charity Commission on the 13th February 2003.

Trustees

Details of the Trustees who have served during the year are listed above. Danielle Heward recently resigned from her role as Trustee; this report is signed by Simon Thomson who replaced Danielle as Chair of Trustees, effective from 1st May 2024. None of the Trustees had any personal beneficial interests in the Charity requiring disclosure.

Appointment of Trustees

The charity continued our practice that governs how the charity advertises for Trustees, as well as a new application and induction process for safe recruitment. The process includes undertaking a skills audit to ensure the Board of Trustees is reflective of the skills and knowledge required and the communities we support.

Training of Trustees

New Trustees receive a briefing on their legal obligations under charity law; the content of our Model Declaration of Trust; our Conflicts of Interest Policy; Internal Financial Controls; Risk Management; the history of the charity; current budgets and the recent financial performance of the charity. In addition, Trustees are encouraged to attend appropriate internal and external training and events to facilitate the undertaking of their role.

Management

Due to the financial challenges experienced in the first half of the year, and the previous CEO leaving suddenly, the Trustees managed the charity between April and August. During this time they met more frequently and were working more operationally than usual. In 2024 there are plans to resume quarterly meetings, to decide broad strategy, review policies and areas of activity including research, grant funding, administration, reserves, and risk management. They monitor progress towards the Charity's Objectives and Key Results (OKRs). The day-to-day administration of research grants is delegated to the Charity Director.

During 2023 the Board of Trustee Meetings have been a mixture of online, in person and hybrid Board Meetings to ensure all had access to attend and contribute. A resolution to amend the Model Declaration of Trust for a Charitable Trust was made on 13th April 2022 to facilitate the continued virtual meetings and this was approved by the Charity Commission.

Key Management Personnel and Remuneration Policy

D. Grant-Roberts (appointed 29th August 2023),Charity Director

The Board of Trustees together with the Charity Director are considered to be the key management personnel of the charity.

The Trustees give their time freely and no Trustee remuneration or expenses were paid during the year. The Charity Director's salary is determined by benchmarking across the Third Sector on an annual basis.

Risk Management

The Trustees regularly review the Charity's Risk Register and risk management strategy in accordance with the requirements of the Statement of Recommended Practice on Accounting and Reporting by Charities. Identified principal risks are discussed at Board of Trustee meetings with discussions and decisions being documented.

The Charity's Risk Register records all mitigating steps being taken to protect the Charity, it's assets and reputation.

Internal control risks are minimised by the implementation of procedures for the authorisation of all patient and research grants and other financial transactions.

Procedures are in place to ensure compliance with health and safety of staff, volunteers, and visitors.

Fundraising guidelines are issued to all volunteers and third-party supporters to ensure they comply with charity law, local authority, and national regulations and to minimise risks to health and safety. The Charity is now using a centralised compliance database to manage all processes and procedures in this matter.

The charity is registered with the Fundraising Regulator and complies with the Fundraising Code of Practice.

Page 2

YORKSHIRE'S BRAIN TUMOUR CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

Conflict of Interest Policy

The charity has adopted a conflict-of-interest policy applicable to all Trustees and Staff. This policy aims to protect the organisation and the individuals involved from any appearance of impropriety. All Trustees and Staff are asked to declare their interests and any gifts or hospitality received in connection with their role in the charity. A register of interests is kept and maintained. In accordance with the charity's policy, Trustees are required to withdraw from decisions where a conflict of interest arises, and this is documented within meeting minutes.

Objectives and Activities for public benefit

The objects of Yorkshire's Brain Tumour Charity are shown below:

In the county of Yorkshire and Humberside, including North Yorkshire, South Yorkshire, West Yorkshire, and the East Riding of Yorkshire.

i. To provide funds for research into the causes and cures of paediatric and adult brain tumours and to disseminate the useful results of such research.

ii. To provide funds to supply aids and equipment to Yorkshire hospitals to support brain tumour patients whilst they are in hospital.

iii. To provide funds to support brain tumour patients and their families financially, practically, and emotionally.

Funds shall be allocated to objects i, ii and iii based on the needs of each object and to ensure the effective operation of the charity.

The trustees have decided to accept restricted and designated funds, as long as such funds are used to meet the charity's general objectives.

Voluntary Help and Employees

The Trustees wish to record their thanks for the hard work of the charity's staff team and the support of our much-valued volunteers who gave up their valuable time in 2023 across a range of roles including the shop, support, office, events and fundraising.

Activities and Performance

Treatments for brain tumours have remained relatively unchanged for over 40 years. We fund next generation research because we want to find a cure. Whilst we are doing that, we offer a variety of supports for children and adults who are living with, or are affected by, a brain tumour. The distress caused to patients, their families and their primary carers is devastating; our services support people emotionally, practically, and financially and last for as long as they are needed.

Support Services

We have continued to deliver our support services to patients, carers, and family members through our in-person community support and remote services which include our telephone support line, check-in calls, walks and email support. We recognise the value of peer support in helping to provide a deeper level of understanding and empathy to the unique challenges experienced by brain tumour patients and families. We have been working to train our peer support volunteers and ensure we incorporate the principles of this type of support within all our services.

Peer Support Groups

In 2023, we delivered vital regular support meet ups in 5 different Yorkshire areas in addition to providing online support groups. The online peer support group has provided a vital method of support to those who find it difficult to leave the house and travel to the in-person groups.

Patient Grants

Due to the financial challenges experienced during this period, we were unable to provide the same volume of financial grants as we had done in the previous year. However, we were able to secure local funding from the One Community Household Support Fund, which enabled us to deliver financial support to brain tumour patients and families in Kirklees. We have applied for similar sources of funding, which we hope will enable us to offer the same type of localised support in 2024.

Page 3

YORKSHIRE'S BRAIN TUMOUR CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

Counselling & Hypnotherapy

We understand that it is helpful to talk to a trained counsellor in certain circumstances, and in the first half of the year we provided support from trained counsellors for patients, family members, carers, children and those bereaved. Where people were unable to access this service due to location we covered the cost of this in their own locality or through remote sessions. We were unable to offer this on the same scale as 2022, and part way through 2023 we paused this service due to financial restrictions. In 2024 we will deliver a new strategy for our support services, which will include the provision of peer support services alongside this service.

Benefits Advice & Signposting

We provide one-to-one specialist support from our Support Services Lead for patients and their relatives who need advice and information about applying for new benefits, amendments to existing benefits or guidance on completing benefit forms.

We can signpost to other local welfare support services, including other charities or council and community services to ensure access to support in communities where people live. This has also included the development of an internal directory of services to provide information for a range of communities across Yorkshire and the Humber.

Neuro-oncology Clinical Nurse Specialist Teams

We continue to work closely with the neuro-oncology clinical nurse specialist teams across Yorkshire.

We provide information and support to these teams for primary brain tumour patients, and we receive patient referrals and grant applications from them directly.

Coproduction

We have continued to develop our commitment to coproduction, encouraging members to represent the views and experiences of people affected by a brain tumour, supporting them to become a driving force behind the development of our support services across Yorkshire and Humber and giving them a voice to help direct the focus of research in the future.

Current Research Grants

In 2023, we funded 7 research projects, spending £58,569.

The projects funded during the year include:

Dr Lucy Stead, Leeds Institute of Medical Research, St James's University Hospital, "Establishing an ex vivo preclinical GBM model in Leeds"

Drs Pedro Beltran-Alvarez and John Greenman, University of Hull, "Investigating new diagnostic biomakers of glioblastoma"

Drs Ola Rominiyi and Spencer Collis, University of Sheffield Medical School, "Dissecting spatiofunctional intratumoural heterogeneity in the DNA damage response of glioblastoma to establish common therapeutic vulnerabilities"

Leeds Brain Tumour Tissue Bank & Paediatric Brain Tumour Cell Lines, Dr Lucy Stead, Leeds Institute of Medical Research, St James's University Hospital, Leeds

Funding for 2 Years of PhD student Dr Pedro Beltran-Alvarez, University of Hull "Tissue on Chip".

Dr Lucy Stead, Leeds Institute of Medical Research, St James's University Hospital, "Gliomodel"

During the year our funding has covered roles including associate professors, clinical lecturers, a tissue bank manager, PhD and masters students and postdoctoral researchers.

Our research commitments for 2024 are £43,020.

Financial Review

The financial statements are presented in the standard format required by the Charity SORP and cover the activities of the charity. The Statement of Financial Activities (SOFA) shows the gross income from all sources and the split of activity between restricted and unrestricted funds.

Expenditure

Expenditure for the year reduced from £580,397 to £308,330.

Page 4

YORKSHIRE'S BRAIN TUMOUR CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

The main cause for the decreased expenditure is that, following the charity restructure, there has been a significant reduction in staff salaries and in the cost of fundraising activities. The reduction in the cost of fundraising, cost of services and support costs accounted for a reduction of £207,455 year-on-year.

We also reviewed all costs, removing non-essential costs where possible also changing supplier where necessary to benefit from more affordable deals.

Income

Incoming resources for the year totaled £376,979, a decrease on the income received in the previous year of £53,600.

The charity went through a cost-saving restructure in 2023, consequently the reduction in income has had only a limited impact on the charity's services. During this period, the charity has focused on stewardship, supporting community fundraising, as a way to maintain vital income, whilst also reducing costs. The charity benefitted from the support and assistance of much valued unpaid volunteers and community supporters, acting as ambassadors across the region and organising fundraising activities. Their efforts and creativity in this challenging period has been invaluable.

The charity also looked towards Trusts and Foundations to help buttress income, despite the fewer available staffing resources. In 2023 this source of income increased by £25,434 from the previous year.

The result for the year shown by the Statement of Financial Activities is net income in 2023 of £68,649 compared with net expenditure in 2022 of £149,818.

Reserves policy

Based on an assessment of the main risks facing the charity, the Trustees currently endeavour to hold unrestricted reserves equal to: - a minimum of 6 months' operating costs

• plus £25,000 for unexpected liabilities or opportunities.

Based on budgeted expenditure for 2024 the target is to hold £109,000 in unrestricted reserves.

The reserves are needed to meet the working capital requirements of the Charity and the Trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The Charity's income comes from diverse sources which helps reduce the risk of reductions in funding that are unmanageable, based on current levels of activity.

The present level of unrestricted reserves available to the charity is £71,981. This falls short of the target level by 34%.

The reserves policy included in the 2022 accounts, stated that the target was to hold reserves equal to a minimum of 6 months running expenses. Based on that policy, unrestricted reserves fell short of their target level by 66%. The various measures taken by the Trustees during 2023 to contain costs have resulted in the improved position. The trustees are confident that by continuing to control costs and continuing to operate in a streamlined form, reserves can be rebuilt whilst ensuring that the charity continues to have a positive impact.

Investments policy and objectives

Short term funds are held in Virgin Money and PayPal current accounts, saving deposits are held at Virgin Money. The main banking is with Virgin Money.

Fraud and Cyber Security

As part of the continued work to decrease risk of fraud and cyber security, the charity uses BitDefender to protect itself online. There are regular communications with staff about potential threats and team members alert each other when a suspicious email is received. If we are unsure of the nature of the email, we research the sender before taking any action.

In 2023, the charity continued to implement steps to protect against fraud, for example the Trustees have taken an active role in auditing the larger amounts paid out by cross-referencing them with invoices and reports. Expenses to staff are only paid on receipt of evidence (receipts) and after having been approved by the Finance Officer and Charity Director.

We do not currently accept crypto currencies.

Our Approach to Fundraising:

The charity remains 100% reliant on donations and grants to continue funding its activities.

Page 5

YORKSHIRE'S BRAIN TUMOUR CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

To raise the majority of the funds required to continue the charity's work, we actively support individuals, groups and corporates fundraising within the Yorkshire community. In the last year, the charity did not use a third-party professional fundraiser or commercial participator.

Fundraising activities carried out on behalf of Yorkshire's Brain Tumour Charity are monitored closely by the Charity Director on a regular basis to ensure adherence to the fundraising code of conduct and fundraising promise. The charity offers an excellent supporter experience, with advice and support to the public to ensure compliance with all legal requirements.

Fundraising Standards:

At Yorkshire's Brain Tumour Charity, we ensure that we maintain the highest possible principles when fundraising throughout the year by making sure all our activities are compliant with all legal and regulatory standards.

As part of our commitment to high standards, we continued to deliver on all the pledges stated in our fundraising promise. This includes adhering to the code of fundraising practice and being a member of the fundraising regulator.

Helping Our Supporters and Addressing Complaints:

The charity has ensured it was accessible to all throughout the year if individuals had a query or needed guidance. There is a complaints policy in place that is accessible via our website, and the charity reports all complaints received to our Board of Trustees on a regular basis. During 2023, we didn't receive any complaints about our fundraising.

Protecting People At Risk and the Wider Public

The charity aims to make sure the privacy of its supporters is fully protected, particularly in the cases of people at risk. The charity is committed to ensuring that no vulnerable person feels subject to unreasonable intrusion of privacy or of persistent or undue pressure to donate. This is covered in staff induction training and is reviewed by the Charity Director and staff team on an annual basis.

Plans for the Future

The charity is committed to continuing the support we offer across the Yorkshire region to ensure we meet the needs of people with brain tumours and their families across all of our different communities.

The charity's plans for 2024 include funding research as well as expanding the number and reach of our peer support services, and providing welfare advice and information. We will continue to provide monthly peer support walks in new areas, to expand the reach of these opportunities to support the physical and mental health of everyone impacted by a brain tumour diagnosis.

We will continue to develop varied income streams through the year to diversify our fundraising and reduce risk, this includes new active events and campaigns.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 25[th] June 2024 and signed on its behalf by:

S. Thomson - Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YORKSHIRE'S BRAIN TUMOUR CHARITY

Independent examiner's report to the trustees of Yorkshire's Brain Tumour Charity

I report to the charity trustees on my examination of the accounts of Yorkshire's Brain Tumour Charity (the Trust) for the year ended 31st December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christopher Darwin FCA ICAEW Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB

Date: 25[th] June 2024

Page 7

YORKSHIRE'S BRAIN TUMOUR CHARITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable income 2 263,448 Other trading activities 3 47,948 Other income 4 3,302 Total 314,698 EXPENDITURE ON Raising funds 5 99,398 Charitable activities 6 Cost of services 83,106 Cost of research (18,747) Support costs 100,451 Total 264,208 NET INCOME/(EXPENDITURE) 50,490 RECONCILIATION OF FUNDS Total funds brought forward 21,492 TOTAL FUNDS CARRIED FORWARD 71,982	Restricted funds £ 62,281 - - 62,281 - 100 - 44,022 44,122 18,159 1,261 19,420	2023 Total funds £ 325,729 47,948 3,302 376,979 99,398 83,206 (18,747) 144,473 308,330 68,649 22,753 91,402	2022 Total funds £ 358,082 69,989 2,508 430,579 160,321 181,420 45,865 192,791 580,397 (149,818) 172,571 22,753

The notes form part of these financial statements

Page 8

YORKSHIRE'S BRAIN TUMOUR CHARITY

BALANCE SHEET

31ST DECEMBER 2023

					2023	2022
		Unrestricted	Restricted		Total	Total
		fund	funds	funds	funds	funds
	Notes	£	£		£	£
FIXED ASSETS
Tangible assets	13	1,132		-	1,132	3,080
CURRENT ASSETS
Stocks	14	1,500		-	1,500	8,868
Debtors	15	22,075		-	22,075	21,113
Cash at bank		96,021	19,421		115,442	117,094
		119,596	19,421		139,017	147,075
CREDITORS
Amounts falling due within one year	16	(48,747)		-	(48,747)	(111,663)
NET CURRENT ASSETS		70,849	19,421		90,270	35,412
TOTAL ASSETS LESS CURRENT LIABILITIES		71,981	19,421		91,402	38,492
CREDITORS
Amounts falling due after more than one year	17	-		-	-	(15,739)
NET ASSETS		71,981	19,421		91,402	22,753
FUNDS	19
Unrestricted funds					71,981	21,492
Restricted funds					19,421	1,261
TOTAL FUNDS					91,402	22,753

The financial statements were approved by the Board of Trustees and authorised for issue on 25[th] June 2024 and were signed on its behalf by:

S. Thomson - Trustee

The notes form part of these financial statements

Page 9

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Charitable income

Charitable income received by way of donations, legacies and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees' Annual Report.

Investment income is earned through holding assets for investment purposes. It includes interest. Interest income is recognised using the effective interest method.

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

continued...

Page 10

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Leasehold improvements -20% straight line Fixtures and fittings -20%-33% straight line Plant and machinery -20% straight line

Stocks

Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Taxation

The charity is exempt from 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 charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2. CHARITABLE INCOME

Corporate and individuals Gift aid Legacies Trusts and foundations Event registrations	2023 £ 238,503 25,963 - 57,073 4,190 325,729	2022 £ 272,717 22,583 10,000 31,639 21,143
		358,082

continued...

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YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

3. OTHER TRADING ACTIVITIES Merchandise sales 4. OTHER INCOME Other income 5. RAISING FUNDS Raising donations and legacies Cost of fundraising Cost of trading 6. CHARITABLE ACTIVITIES COSTS Cost of services Cost of research Support costs 7. DIRECT COSTS OF CHARITABLE ACTIVITIES Mental health services Cost of research	Direct Costs (see note 7) £ 64,256 - - 64,256	Grant funding of activities (see note 8) £ 18,950 (18,747) - 203

continued...

Page 12

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

8. GRANTS PAYABLE

GRANTS PAYABLE
Cost of services Cost of research A breakdown of the above grants figure can be found below: Adults-category 1 Adults-category 2 Adults-category 3 Paediatrics-category 1 Paediatrics-category 2 Paediatrics-category 3 L52 Bridging grant Grant obligation removed/no longer required	2023 £ 18,950 (18,747) 203 2023 £ 14,900 400 1,100 1,950 - - 600 (18,747)	2022 £ 66,051 -
		66,051
		2022 £ 37,526 11,475 6,800 4,250 500 2,100 3,400 -
	203	66,051

9. SUPPORT COSTS

Governance Management costs £ £ Support costs 134,678 9,795 Support costs, included in the above, are as follows: 2023 Support costs £ Wages 73,709 Social security 1,809 Pensions 1,455 Rates and water 1,133 Premises insurance 3,065 Light and heat 7,037 Telephone 2,375 Postage and stationery 1,144 Sundries 1,486 Staff training 332 Business mileage costs reimbursed 135 Rent 24,930 Premises cleaning 1,669 Repairs and maintenance 1,483 Bank charges 125 Equipment leasing and hire 1,856 Meeting costs 547 Software, IT support and related costs 8,387 Depreciation of tangible assets 2,001 Accountancy and legal fees 3,114 Carried forward 137,792	Totals £ 144,473
	2022 Total activities £ 110,235 9,755 3,995 1,579 2,709 8,054 2,891 3,079 1,655 1,132 - 25,000 1,682 2,401 21 1,880 723 9,611 2,433 2,820
	191,655

continued...

Page 13

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

9. SUPPORT COSTS - continued

SUPPORT COSTS - continued
Brought forward Other legal and professional	2023 Support costs £ 137,792 6,681 144,473	2022 Total activities £ 191,655 1,136
		192,791

10. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2023 nor for the year ended 31st December 2022.

11. STAFF COSTS

Wages and salaries Social security costs Other pension costs	2023 £ 184,315 8,059 5,213 197,587	2022 £ 289,518 18,471 12,036
		320,025

The Charity considers its key management personnel comprise the trustees and the Chief Executive Officer. The total employment costs, gross remuneration, employers national insurance and pension contributions of the key management personnel were £35,249 (2022: £47,289).

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

Employees No employees received emoluments in excess of £60,000.	2023 11	2022 17

The full time equivalent for the average number of employees is 6 (2022:11).

continued...

Page 14

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Charitable income 314,119 43,963 Other trading activities 69,989 - Other income 2,508 - Total 386,616 43,963 EXPENDITURE ON Raising funds 159,191 1,130 Charitable activities Cost of services 128,250 53,170 Cost of research 31,078 14,787 Support costs 177,647 15,144 Total 496,166 84,231 NET INCOME/(EXPENDITURE) (109,550) (40,268) RECONCILIATION OF FUNDS Total funds brought forward 131,042 41,529 TOTAL FUNDS CARRIED FORWARD 21,492 1,261 13. TANGIBLE FIXED ASSETS Fixtures Short Plant and and leasehold machinery fittings £ £ £ COST At 1st January 2023 14,744 8,404 16,137 Additions - - 53 At 31st December 2023 14,744 8,404 16,190 DEPRECIATION At 1st January 2023 13,745 8,404 14,056 Charge for year 499 - 1,502 At 31st December 2023 14,244 8,404 15,558 NET BOOK VALUE At 31st December 2023 500 - 632 At 31st December 2022 999 - 2,081

Total funds £ 358,082 69,989 2,508 430,579 160,321 181,420 45,865 192,791 580,397 (149,818) 172,571 22,753 Totals £ 39,285 53 39,338 36,205 2,001 38,206 1,132 3,080

continued...

Page 15

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

14. STOCKS Goods for resale 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Debtors in the course of activities Other debtors Prepayments and accrued income 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Creditors in the course of activities Other creditors 17. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Other creditors Grants payable Opening liability obligation Grants awarded Grants paid Grant obligation removed/no longer required Closing liability obligation 18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years	2023 2022 £ £ 27,120 27,120 49,336 76,456 76,456 103,576	2022 £ 27,120 76,456

continued...

Page 16

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

19. MOVEMENT IN FUNDS

Unrestricted funds General fund Restricted funds One Off Donations-Other National Lottery One Community Kirklees Hull and East Riding CCG - Hey Smile Foundation Live Well Leeds Sir James Reckitt Charity George Martin Trust - Extended Yorkshire Building Society The King Baudouin Foundation One Community Kirklees - Jimmy Dickinson Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Ellies Fund Maci's Fund-Paediatrics Tissue Bank One Off Donations-Research One Off Donations-Other National Lottery One Community Kirklees Hull and East Riding CCG - Hey Smile Foundation Live Well Leeds Sir James Reckitt Charity George Martin Trust - Extended Shear's Foundation Yorkshire Building Society The King Baudouin Foundation One Community Kirklees - Jimmy Dickinson Fund TOTAL FUNDS

Net movement At At 1/1/23 in funds 31/12/23 £ £ £ 21,492 50,489 71,981 - 100 100 - 5,835 5,835 - 5,073 5,073 968 (968) - 293 690 983 - 578 578 - 2,400 2,400 - 1,492 1,492 - 1,977 1,977 - 983 983 1,261 18,160 19,421 22,753 68,649 91,402 Incoming Resources Movement resources expended in funds £ £ £ 314,698 (264,209) 50,489 2,446 (2,446) - 6,100 (6,100) - 14,992 (14,992) - 120 (20) 100 9,780 (3,945) 5,835 6,386 (1,313) 5,073 - (968) (968) 983 (293) 690 3,000 (2,422) 578 2,500 (100) 2,400 5,500 (5,500) - 2,000 (508) 1,492 7,491 (5,514) 1,977 983 - 983 62,281 (44,121) 18,160 376,979 (308,330) 68,649

continued...

Page 17

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund Restricted funds Match IT National Lottery 2 One Community Kirklees Sir Samual Scott of Yews Hull and East Riding CCG - Hey Smile Foundation Live Well Leeds TOTAL FUNDS Comparative net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Ellies Fund Maci's Fund-Tissue Bank One Off Donations-Support One Off Donations-Research One Off Donations-Other Match IT Arnold Clarke Trust National Lottery 2 One Community Kirklees Sir Samual Scott of Yews Harry's Star Hull and East Riding CCG - Hey Smile Foundation Hillards Cutlers Company CT Live Well Leeds Freemasonry and Lieutenancies Partnership Fund Edward Gostling Foundation TOTAL FUNDS

Net movement At At 1/1/22 in funds 31/12/22 £ £ £ 131,042 (109,550) 21,492 1,646 (1,646) - 36,002 (36,002) - 1,065 (1,065) - 2,816 (2,816) - - 968 968 - 293 293 41,529 (40,268) 1,261 172,571 (149,818) 22,753 Incoming Resources Movement resources expended in funds £ £ £ 386,616 (496,166) (109,550) 3,601 (3,601) - 5,770 (5,770) - 1,728 (1,728) - 2,082 (2,082) - 350 (350) - 1 (1,647) (1,646) 1,000 (1,000) - 6,895 (42,897) (36,002) 4,120 (5,185) (1,065) - (2,816) (2,816) 168 (168) - 1,999 (1,031) 968 1,000 (1,000) - 750 (750) - 999 (706) 293 3,500 (3,500) - 10,000 (10,000) - 43,963 (84,231) (40,268) 430,579 (580,397) (149,818)

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Page 18

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

19. MOVEMENT IN FUNDS - continued

Ellie's Fund

Research, awareness raising about brain tumours and support of children and young people affected directly or indirectly by a brain tumour.

Maci's Fund

Paediatric and adult work at the Leeds Brain Tumour Tissue Bank at the University of Leeds.

One off Donations - Research

One off donations for research purposes.

One off Donations - Other

One off donations for the purchase of a specific book, and associated costs.

National Lottery

Delivering support services, including counselling, patient support groups and events. Developing services across areas previously lacking access to, or awareness of, support available.

One Community Kirklees

Drop in Cafes and wellbeing walks held in Kirklees and the associated costs.

Hull and East Riding CCG - Hey Smile Foundation

Drop In Cafe and Wellbeing Walk held in Hull and the associated costs.

Live Well Leeds

Drop In Cafes held in Farsley, Leeds and the associated costs.

Sir James Reckitt Charity

Funding towards the costs of support, delivering across Hull and East Yorkshire for people impacted by a primary brain tumour.

George Martin Trust

To support anyone impacted by a primary brain tumour across Yorkshire.

Shear's Foundation

To support the team at YBTC for those that require our assistance during the working

week and can offer support, provide guidance and refer people to other professional services they may need.

Yorkshire Building Society

Drop In Cafe, and wellbeing walks held in Yorkshire and the associated costs.

The King Baudouin Foundation

To help understand differences & find common weaknesses within various brain tumours which will help develop novel drugs & treatments.

One Community Kirklees - Jimmy Dickinson Fund

Wellbeing walks held in Kirklees and the associated costs.

continued...

Page 19

YORKSHIRE'S BRAIN TUMOUR CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

20. RELATED PARTY DISCLOSURES

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

Page 20

YORKSHIRE'S BRAIN TUMOUR CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023

INCOME AND ENDOWMENTS Charitable income Corporate and individuals Gift aid Legacies Trusts and foundations Event registrations Other trading activities Merchandise sales Other income Other income Total incoming resources EXPENDITURE Raising donations and legacies Cost of fundraising Cost of trading Charitable activities Mental health services Cost of research Grants payable Support costs Management Wages Social security Pensions Rates and water Premises insurance Light and heat Telephone Postage and stationery Sundries Staff training Business mileage costs reimbursed Rent Premises cleaning Repairs and maintenance Carried forward	2023 £ 238,503 25,963 - 57,073 4,190 325,729 47,948 3,302 376,979 66,875 32,523 99,398 64,256 - 203 64,459 73,709 1,809 1,455 1,133 3,065 7,037 2,375 1,144 1,486 332 135 24,930 1,669 1,483 121,762	2022 £ 272,717 22,583 10,000 31,639 21,143
		358,082 69,989 2,508
		430,579 120,047 40,274
		160,321 115,369 45,865 66,051
		227,285 110,235 9,755 3,995 1,579 2,709 8,054 2,891 3,079 1,655 1,132 - 25,000 1,682 2,401 174,167

This page does not form part of the statutory financial statements

Page 21

YORKSHIRE'S BRAIN TUMOUR CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023

Management Brought forward Bank charges Equipment leasing and hire Meeting costs Software, IT support and related costs Long leasehold Fixtures and fittings Governance costs Accountancy and legal fees Other legal and professional Total resources expended Net income/(expenditure)	2023 £ 121,762 125 1,856 547 8,387 499 1,502 134,678 3,114 6,681 9,795 308,330 68,649	2022 £ 174,167 21 1,880 723 9,611 499 1,934 188,835 2,820 1,136 3,956 580,397 (149,818)

This page does not form part of the statutory financial statements

Page 22