Rowan Tree Cancer Care
Notes to the financial statements for the year ended 30 September 2023
13.
Purposes of restricted funds
Cwm Taff Local Health
Board
Funding contribution towards transport and
counselling & infomiation.
Moondance Foundation
Funding towards transport taking clients to cancer
related hospital appointments.
Lottery
Funding towards bank building costs
RCT
Funding towards bank building costs

Rowan Tree Cancer Care
Notes to the financial statements for the year ended 30 September 2023
1¢
7.￿ 157,sti
7,￿ ￿,7ffj2
A1(1*ts
(&Jktrg
(JwnTa
7.
aLb
7,fAT 10T,
7.
11585
115&5
Tda fir(È
74 215917
YZ14Q Th,742
19

Rowan Tree Cancer Care
Notes to the finAn¢ial $tgtem¢nt$ for the !'e2r ended 30 September 2023
Fixed assets
Cancer
Shop Centre
Property
Im prove
Office
Equipment
Fixtures &
Fittings
Vehicles
Total
Cost
At01110122
Additions
Disposals
AI 30109123
93022 237,360
8.394 397.804
12.500
6.780
18.574
761.934
12.500
93.022 237,360
8,394 410,304
6.780
18,574
774,434
Depreciation
AI 01110122
Charge for the year
Disposals
AI 30109123
8.394
18,869
19,494
6.677
26
17,244
332
51,184
19,852
8.394
38.363
6.703
17.576
71.036
NBV 2023
93,022 237,360
0 371,941
77
998
703,398
NBV 2022
93,022 237.360
0 378.935
103
1.330
710.750
Debtors
2023
2022
Trade debtors
Other debtors
7,762
7.647
Prepayments
VAT
5,750
539
5,750
3,026
14.051
16.423
Creditors amounts falling due within one year
2023
2022
Loans and overdraft
Trade creditors
Deferred Incom e
Accruals
Lollery Payout
14,914
465.050
2,000
1,233
483,197
4,055
484,543
1,825
4,787
495,210
18

Rowan Tree Cancer Care
Notes to the fiD8nei21 statements for the l'ear ended 30 September 2023
6 Net incomel{expenditure)
2023
2022
This is stabj aftu thargir#J.'
tkprerialic
AMC￿l$at
Jditors, remuwati¢
AJJdrt
19.852
478
1,825
7 Information regarding Directors and Employees
2023
2022
Wa￿5 s4ari&s
189,gJ4
3,560
193554
136,223
2.875
139098
The aver¥ rwJmLw (rf arJ3W by was:
2023
2022
Charitat￿e purFK6es
Fundraising & pulliaty
orWm￿I aiKI administratK)n d c*arity
13
13
J emFAoyee ￿￿[Wati{￿) ￿ nKve than £￿,1X(l.
17

Rowan Tree Cancer Care
Notes to the financial statements for ihe >'ear ended 30 September 2023
S Total expenditure on
Direct
Charitable
actNities
Grants to
third part*s
Support
Activities
2023
Total
2022
Total
Drivers Expenses
Therapists & o)unselkffs
Training Courses
Client trips
Total
Costs of generatin9 funds
Governance costs
Re￿￿rCeS Expen¢Yed
33.983
10,918
259
33,983
10,918
259
34,595
3,107
45.160
45,160
37,702
303,352
303,352
303,352
348,511
218,247
255,950
45,160
Natural classification of resources expended
2023
Tolal
2022
Total
Café Expenses
Stsff Cosls
Communications
Premises
Stslionery. printing and kN)sla9e
Repairs
Advertising & information
Motor & Travel
Professional fees
Depreciation
Sundries
Bank Charges & Interest
Activities
Bank building costs
17,097
198,007
2,6
35,898
4,449
14,657
139,098
2.653
35,596
1,732
8,333
2,822
4,413
19,852
2,124
1,342
2,848
5,456
19,347
2,149
1,036
303,352
218,247
16

Rowan Tree Cancer Care
Iyotes to the fin#nei21 statements for the vear ended 30 September 2023
2 Income and endowments
UnrestrKled
Restricted
2023 Total
2022
a Donations & legacies
Income from shops
Income from Cafè
92,192
19,374
111,567
92,192
19,374
111.567
81,604
81.604
b Income ffom other trading activities
Lottery
Fundraising events l Donations
15.386
30,215
45,601
15.386
30,215
45.601
16,330
67,740
84,070
C Income from investments
Bank Interest received
3 Income from Charitable Activities
Unrestricted
Restricled
2023 Total
2022 Tol81
Grants
4.050
4.050
107.958
107.958
112,009
112.009
101,424
101.424
4 Other Income
UnreStr￿le￿
Restricled
2023 Total
2022 Total
Profil on dispos81 of fixed assets
15

Rowan Tree Cancer Care
Notes to the financial statements for the year ended 30 September 2023
Accounting policies (continued)
Resources expended
All expenditure is accounted for on an accrual's basis. All expenditure directly
related to the provision of advice seNices is included within charitable
expenditure. Other costs incurred have been allocated between fundraising
and publicity and management and administration as appropriate. Where such
costs relate to more than one functional cost category they have been split on
an estimate of time or floor space basis, as appropriate.
d)
Fixed assets and depreciation
Fixed assets are included at cost.
Depreciation is charged on the following basis on the costs of the assets over
their estimated useful lives as follows:
Fixtures, fittings and equipment
Motor Vehicles
Property Improvements
250/0 reducing balance
25 % straight line
5 % slraight line
The depreciation policy has been reviewed in accordance with the Statement
of Recommended Practice "Accounting and Reporting by Charities" (Charities
SORP (FRS 102)) effective 1 January 2015 and no change has been made
from the previous year.
Restricted funds
Income received for the restricted purposes is included in a separate restricted
fund against which appropriate expenditure is allocated.
Designated funds
Designated funds are allocated out of unrestricted funds by the Truslees for
specific purposes. The use of such funds is at the Trustees, discretion.
g)
Cash Flow
The charity has taken advantage of the exemptions in FRS 102 from the
requirement to produce a cash flow statement on the grounds that it is a small
company.
14

Rowan Tree Cancer Care
Notes to the financial ststements for the year ended 30 September 2023
Accounting policies
Accounting basis
The financial statements have been prepared under the historical cost
convention and are in accordance with the Companies Act 2006, applicable
accounting standards and the Statement of Recommended Practice
'Accounting and Reporting by Charities" (Charilies SORP (FRS 102)) effective
1 January 2015. The adoption of the revised SORP has resulted in
reclassification of some items and the comparatives have been amended
accordingly without any effect on net incoming resources.
b)
Incoming resources
Grants receivable
Grants made to finance the activilies of the charity are credited lo the
income and expenditure account in the period to which they relale.
Bank interest
Bank interest is included in the income and expenditure account on
receipt.
Other income
Sales of seNices are included in the income and expenditure account in
the period to which they relale. Other income, including donations, gifts
and covenants are included as they were received.
Gifts and Intangible income
In addition to the above, Ihe charity also re￿iVeS help and support in
the form of voluntary assistan￿ in advising the public. This help and
support are not included in the financial statements. However, its value
to the Charity has been estimated and disclosed in the Directors, report.
Deferred income
Grants re￿iVed in advance of the period in which the funder requires
the expenditure to be applied will be reflected in deferred income within
the balance sheet.
13

Rowan Tree Cancer Care
Balance Sheet as at 30 September 2023
Unrestricted Restricted
Funds
Funds
Total
2023
Note
2022
Fixed Assets
Tangible Fixed Assets
703.398
703,398
710,750
Current Assets
Debtors
Short term deposits
Cash at bank and in haNI
6,289
7,762
14,051
16,422
143.489
149,778
143,489
157,540
225,114
241,537
7,762
Creditors - amounts falling due
within one year
10
483,197
483,197
495.210
Net Current Assets
1333.4181
7,762
1325,6571
1253,6741
Net assets
369,
7.762
377,742
457,077
Represented by..
Funds of the Charity
Unreslricled funds
Accumulated fuThJ
Designated funds
369,980
7,762
377,742
457,077
Restricled FuThYs
13
369,980
7,762
377,742
457,077
These financial slalemenls have been prepared in accordance with the microenlily provisions of Ihe
Companies Acl 2006 and delivered in accordance with the provisions applicable lo companies subject lo the
small companies regime.
For ihe financial year ending 30 Sepiember ?023 the company eniiiled to exemption from audit under %eetion
477 of ihe Companies Aci relaiing io small companies.
Dirccioes re5p0￿sibl1il1eS'.
• The member% h3i"L noi required the company io obtain an audii of its aecounts for the year in quesiion in
accordance M'iih ￿lIOn 476.. and
• The director acknowledge% his reswnsibilities for complying with the requirements of the Act M'ith respect
10 accounting records and ilie prepardiion of accounLS.
The financial slalements were approved by the Board on 28m Febwary 2024 and signed on their behalf by.. -
NAC Dash
Director & Treasurer
12

Rowan Tree Cancer Care
Statement of financial activities for the year ended 3010912023
Incorporating the Income and Expenditure Account
tkndop
Un￿1￿¢ Restricted ntnt Totsl fuThls T￿#1 fund
e d fillM15 Fu￿]
2023
202.
Ib
InC(X￿ fr(xn d(K]ati(n8 a￿1 Iwt¢S
Inc<￿ trom trddingi &Xjijlj
111.567
2b
45.￿1
84,070
I￿)nt troThnclwiiable &Yiviti&s
4.1150 107.958
112,(KF)
11)1,424
161 ?18 107.9$8
?69.177
267.IM
EVK￿.tUre (x] Raising fiux
ENklK1It￿ (n Charitable &Xiiqtit
240.553 107,958
348.511
255,950
?40.5$3
1(17.958
255.()511
Net InLy￿(ex￿￿]ItYre)
(79J35)
(79,335)
11.149
l¥et in fu￿￿ for vear
(79.335)
(79.335)
11,149
larKx3 l(nKrd 2022
12
449J15
7.762
457,077
Balance5 Carri￿ fornxrd 2013
7.76?
177.742
457,077
There are no recognised gains or losses in the year, other than Ihose included in the
statement of financial activities.
All activities derive from continuing ope￿Il0n5.

Independent Examiners Report to the Directors of
Rowan Tree Cancer Care
I report on the accounts of Rowan Tree Cancer Care for the year ended 30th September
2023 which are set out on pages 11 to 20.
Respective responsibilities of directors and examiner.
The directors of Rowan Tree Cancer Care are responsible for the preparation of the
accounts. The directors consider that an audit is not required for this year under section
144 of The Charities Act 2011 (llhe Charities Act) and that an independent examination is
needed. The charity's gross income exceeded £250,000 and l am qualified to undertake
the examination by being a qualified member of ACCA.
11 is my responsibility to=
Examine the accounts under section 145 of the Charities Act,
To follow procedures laid down in the general Directions given by the Charity
Commission (under section 145(5Mb)) of the Charities Act, and
To state whether particular matters have come to my attention.
Basis of Independent Examiners Report
My examination was carried out in accordanc£ with the general Directions given by the
Charity Commissioners.
An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented wilh those records. It also includes consideration of
any unusual items or disclosures in the accounts and seeks explanations from you as
directors concerning any such matters. The procedures undertaken do noi provide all the
evidence that would be required in an audit, and consequently no opinion is given as to
whether the accounts present a 'true and fairf view and the report is limited to those matters
set out on the statement below.
Independent Examiners Statement
In connection with my examination. no malerial matters have come to my attention which
gives me cause to believe that in. any malerial respect:
the accounling records were not kept in accordance with section 130 of the
Charilies Act., or
the accounts did not accord with the accounting records., or
the accounts did not comply with the applicable requirements conceming the form
and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that Ihe accounts give a 'true and fair, view which
is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attenlion
should be drawn in this report in order to enable a proper understanding of the accounts to
be reached.
Cooper Healey Audit Services Ltd
28th February 2024
10

Rowan Tree Cancer Care
Report of the Directors and Trustees
6. FUTURE PLANS
Rowan Tree Cancer Care is aiming towards a sustainable future, will open more shops if
funding is secured and offer additional seNices to our families from the new building,
Barclays Bank. RTCC is becoming one of the largest local charities in Rhondda Cynon
Taff with all seNices in great demand. The charity wants to recruit more volunteers to meet
the demand for the services and have a presence in the Rhondda Valley. The charity will
continue to support students from local colleges to work on various projects within the
charity. Also, to work in partnership with local agencies by training people lo obtain retail
skills to help them back into work.
7. DIRECTORS, RESPONSIBILITIES
Company Law and Charity Law require the Directors to prepare financial statemenls for each
financial year, which give a true and fair view of the state of affairs of Rowan Tree Cancer
Care and of the surplus or deficit for that period. In preparing ihose financial statements, the
Directors are required to.. -
la) select suitable accounting PK)licies and then apply them consistently,
(b) make judgements and estimates that are reasonable and prudent,
(c) state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements, and
(d) prepare the financial statements on the going concem basis, unless it is inappropriate
to presume that the company will continue in operation.
The Directors are also responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of Rowan Tree Cancer Care and to
enable them to ensure that the financial statements comply with the Companies Act, 2006.
The Directors are responsible for ensuring that the company maintains an adequate system
of internal control designed to provide reasonable assurance that assets are safeguarded
against material loss or unauthorised use and to prevent and detect fraud and other
irregularities.
This reporl has been prepared in accordance with the Statement of Recommended Practice
Accounting and reporting by Charities and in accordan￿ with the special provisions of the
Companies Act 2006 relating to small companies.
.NAC Dash Secretary
28th February 2024

Rowan Tree Cancer Care
Report of the Directors and Trustees
5. FINANCIAL REVIEW
Financial Position
Incoming resources in the year were £269,177 (202112022 £267,099). Of this £107,958
(202112022 £101,424) related to project restricted activities.
A loss of £79,335 was made in the year (202112022 a profit of £11,149). At 30 September
2023 total reserves were £377,742 of which £7,762 represented restricted funds, 12022:
£457,077 and £7,647) as all restricted funds with respect to the purchase of the building
Barclays Bank were moved to unrestricted funds.
Reserves Policy
Previously, Rowan Tree Cancer Care was required to ensure Ihat free monies are available
in each financial year to meet reasonable foreseeable contingency. During this financial
climate. the charity will take all necessary steps to ensure that the charity provides a best
value of service.
Principle Funding Sources
The Directors extend their gratitude to the MOOndan￿ Foundation, Cancer Care Society,
Cwm Taff Local Health Board and to all kind donations and fundraising in the community.
Funds in Deficit
No funds were in deficit at the balance sheet date.
Investment Policy
As required in its Memorandum paragraph 4.15, in furtherance of its objects, and for no other
purposes, the Company has the power to invesl Ihe monies of the Company not immediately
required for its purposes in or upon such investments. securities or property as may be
thought fit, subject nevertheless to such conditions and such consents as may for the time
being be imposed or required by law.

Rowan Tree Cancer Care
Report of the Directors and Trustees
4. ACHIEVEMENTS AND PERFORMANCE
Charitable Activities
Families are being referred daily into the seNices provided by the charity.
Fundraising Activities
Total income for the year was £269,177 an increase of £2.079 on 202112022.
Investment Activities
The charity holds a caprtal investment which is a retail premises situated at 70 Oxford
Street. Mountain Ash CF45 3HB. This was refurbished during 2014. This has a current
markel valuation of £105.000. The main Cancer centre purchased and refurbished during
2010 at 58-60 Commercial Street, Mountain Ash. CF45 3PW has a current market value of
£650,000.
The charity also purchased the old bank building next door to the main Cancer centre
during 2016 for £50,889 and is being held at market value.
Factors Affecting the Achievement of Objectives
In order to strengthen the effectiveness of tts services, the charity has continued to develop
partnerships with other agencies and businesses. The Department of Works and Pensions
provides training for the charities staff to offer advice and arrange home visits. Rowan Tree
Cancer Care works in partnership through referrals with many organisations in the Private.
Statutory and Voluntary Sector. Cwm Taff Local Health Board contribules a percentage of
funding for the charity to provide cancer support services throughoui Ihe geographical area
of Rhondda Cynon Taff.

Rowan Tree Cancer Care
Report of the Directors and Trustees
Aims, Objectives, Strategies and Activities for the Year
Rowan Tree Cancer Care aims to provide emotional and practical supporl to families living
in Rhondda Cynon Taff and surrounding area by the provision of.. .
1. Free transport for any cancer-related, hospital appointment
2. Counselling for anyone whose life is affected by can￿r
3. Complimentary therapies to help relieve stress and promote the feeling of wellbeing.
4. Art Iherapy, creative workshop and the RTCC Choir
5. Hydrotherapy
6. Outreach Venues based in local GP Surgeries in Tonyrefail, Llanlrisant and Porlh
7. Wig Fitting
Supporting information was provided for inclusion in the application ar)d plans made for
implementing the additional service in the event of the application being successful.
The principal activity of Rowan Tree Cancer Care remained the provision of emotional and
practical support forfamilies living in Rhondda Cynon Taff whose lives are touched by cancer.
This is provided through the main office in Mountain Ash, as well as outreach services based
in GP Practices.
Contribution of Volunteers
The charity receives help and support in the fomi of voluntary assistance in providing
information to the public, driving clients to cancer treatments, supporting the social
enterprises and administering the charity. During the period of this report 1st October 2022
to 30th Seplember 2023 the volunteer hours have been estimated as 78,000 volunteer
hours at national minimum wage of £9.50 for anyone over Ihe age of 23 years. 11 is
estimated the value of this help is £741.000
The figure has been calculated by the volunteer driving hours provided by the
Merthyrlcynon Valley Probation Service supporting the charity through the pandemic.
Volunteer hours have been calculated for our charity food bank and the 7 members of the
volunteer Charity Committee.
The latter part of the year as we are coming out of the pandemic, the volunteer hours were
calculated as our shop, lottery and centre volunteers retum along with our charity volunteer
drivers who had to follow Govemment Guidance and refrain from driving.

Rowan Tree Cancer Care
Report of the Directors and Trustees
Organisational Structure
Rowan Tree Cancer Care is govemed by its Trustee Board which is responsible for setting
the strategic direction of the organisation and the policy of the charity. The Trustees cary
the ultimate responsibilty for the conduct of Rowan Tree Can￿r Care and for ensuring that
the charity satisfies its legal and contractual obligations. Trustees meet as a minimum
quartedy and delegate the day-to4ay operation of the organisation to senior management.
The Trustee Board is independent from management. A register of members, interests is
maintained at the registered office and is available to the public.
Related Parties
The charity Co-operates and liaises with a number of other services. local charities and social
services departments on behalf of clients. Where one of the trustees holds the position of
trusteeldirector of another charity they may be involved in discussions regarding that other
charity but not in the uttimate decision-making pro￿sS.
Major risks
Rowan Tree Cancer Care has worked on a Corporate Risk Managemenl exercise. A risk
management strategy and risk register were agreed by the Trustee Board. The Truslees
recognise that any major risks to which the charity is exposed need to be reviewed and
systems put in place to mitigate those risks. To that end Rowan Tree Cancer Care is
continually monitoring and managing its risk, reviewing the corporate risk register and
ensuring action plans are in place to mitigate tts key risks.
Included in extemal risks is that of the loss of funding. The effects of this have been
minimised by the procedures in place, which have resulted in funding being secured from a
variety of sources. The charity continues to seek to diversify its funding sources. Internal
risks are minimised by the implementalion of procedures for authorisation of all transactions
and projects and to ensure consisleni quality of delivery for all operational aspects of the
charitable company. These procedures are reviewed annually to ensure that they still meet
the needs of the charity.
3. OBJECTIVES AND ACTIVITIES
Objects
The charity's main objective is to offer emotional and practical support to cancer sufferers
and their carers living in the Borough of RhorKJda Cynon Taff and surrounding area.

Rowan Tree Cancer Care
Report of the Directors and Trustees
The following people were directors and officers of the charity on the date of approval of the
report..
DATE
ELECTED
DATE
RESIGNED
DIRECTORSI TRUSTEES ROLE
ELECTED BY
NAC Dash
TreasurerlDire¢torl
Secretary
Dircctor
Mdnagcr
Cc)mmillee
Committee
Committee
Commillee
2002
K Rourke
R Dash
BJCodd
J A Williams MBE JP
Wayne Grilfith5
Anthony Griffiths
2002
200?
2013
2017
2. STRUCTURE. GOVERNANCE AND MANAGEMENT
Goveming Document
Rowan Tree Can￿r Care is a registered charity and a company limiled by guarantee. The
maximum liability of each member is limited to len pounds. At 30 September 2023 the
company had 7 members. Rowan Tree Cancer Care is govemed by its Memorandum and
Articles of Association.
Rowan Tree Cancer Care was incorporated as a Company Limited by Guarantee on 18
September. 2002. The charity commenced operations in 2002.
Recruitment, Appointment of Trustees
Trustees. who are also Directors of the Company, are elected from the local community and
must either reside or work in Rhondda Cynon Taff. The Trustee Board oversees the election
process for Board appointments. A separate process. agreed by the Trustee Board, is
followed for the eleclion of the Chair. The Reference and Administrative Details above
idenlifies the constituencies that elected each of the current trustees. No other persons or
bodies extemal to the charity were entitled to appoint persons to the Trustee Board.
Induction of Trustees
Newly appointed Trustees are provided with a comprehensive induction to Rowan Tree
Cancer Care through the provision of training courses and mentoring by established
trustees.

Rowan Tree Cancer Care
Financial Statements
For the year ended 30 September 2023
CONTENTS
Report of the Directors and Trustees
Independent Examiners Report
10
Statement of Financial Activities
Balan￿ Sheet
12
Notes to the Accounts
13-20

Rowan Tree Cancer Care
Financial Statements
For the year ended 30 September 2023
CONTENTS
Report of the Directors and Trustees
Independent Examiners Report
10
Statement of Financial Activities
Balan￿ Sheet
12
Notes to the Accounts
13-20

Rowan Tree Cancer Care
Financial Statements
For the year ended 30 September 2023
Registered Charity No. 1096075
Company No. 4538022