COOPERSÉea£
Accountants
Rowan Tree Cancer Care
Financial Statements
For the year ended 30 September 2024
Registered Charity No. 1096075
Company No. 4538022

Rowan Tree Cancer Care
Financial Statements
For the year ended 30 September 2024
CONTENTS
Report of the Directors and Trustees
Independent Examiners Report
10
Statement of Financial Activities
Balance Sheet
12
Notes to the Accounts
13-20

Rowan Tree Cancer Care
Report of the Directors and Trustees
The Trustees (who are also the Directors for the purpose of Company Law) have pleasure
in presenting their annual report and the audited financial statements for the year ended 30
September 2024. The provisions of the Statement of Recommended Practice "Accounting
and Reporting by Charities" (Charities SORP (FRS 102)) effective 1 January 2015, have
been adopted in preparing the annual report and financial statements of the charity.
1. REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name:
Rowan Tree Cancer Care
Charity Registration:
1096075
Company Registration:
4538022
Registered Office:
58160 Commercial Street
Mountain Ash
CF45 3PW
Charity Manager..
Company Secretary:
R Dash
NAC Dash
Bank:
Unity Bank
Nine Brindley place
Birmingham B12HB
Independent Examiners: Cooper Healey Audit Services Ltd
Rabart House
Pant Industrial Estate
Merthyr Tydfil
CF48 2SR

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
Treasurer/Director/
Secretary
Dirwtor
2002
K Rourke
R Dash
BJCodd
J A Williams MBE JP
Wayne Griffiths
Anthony Griffiths
Helen Jones
Diane Hawkins
200?
2002
2002
2002
2013
2017
2023
2023
CEO
Committee
Committee
Committee
Committee
Committee
Committee
2024
2020
2021
2. STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing Document
Rowan Tree Cancer Care is a registered charity and a company limited by guarantee. The
maximum liability of each member is limited to ten pounds. At 30 September 2024 the
company had 7 members. Rowan Tree Cancer Care is govemed by its Memorandum and
Articles of Association.
Rowan Tree Can￿r 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 and surrounding area. The Trustee
Board oversees the election process for Board appointments. A separate process, agreed
by the Trustee Board, is followed for the election of the Chair. The Reference and
Administrative Details above identifies 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
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 carry
the ultimate responsibility for the conduct of Rowan Tree Cancer Care and for ensuring that
the charity satisfies its legal and contractual obligations. Trustees meet as a minimum
quarterly and delegate the day-to-day operation of the organisation to senior management.
The Trustee Board is independent from management. A register of members. interests is
maintained at the registered offsce 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 ultimate decision-making process.
Major risks
Rowan Tree Cancer Care has worked on a Corporate Risk Management exercise. A risk
management strategy and risk register were agreed by the Trustee Board. The Trustees
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 its 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. Intemal
risks are minimised by the implementation of prO￿dureS for authorisation of all
transactions and projects and to ensure consistent 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 Rhondda Cynon Taff and surrounding area.

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 support 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 cancer
3. Complimentary therapies to help relieve stress and promote the feeling of wellbeing.
4. Therapy through Art
5. Creative workshop
6. Respite accommodation for carerslfamilies travelling to Velindre
7. Wig Fitting
Supporting infomation was provided for inclusion in the application and 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 for families living in Rhondda Cynon Taff whose lives are touched by
cancer. This is provided through the main office in Mountain Ash.
Contribution of Volunteers
The charity receives help and support in the fonn 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 23 to year ended 30 September 2024
The volunteer hours have been estimated as 18,750 volunteer hours at national minimum
wage of £10.42 for anyone over the age of 23 years.
It estimated the value of this help is £195,375
The figure has been calculaled by the volunteer driving hours provided by the volunteer
drivers, charity shop volunteers signing in sheets, lottery volunteers and monthly volunteer
committee members meetings.
The volunteer hours have decreased drastically from the previous period years report 1 $1
October 2022 to 301h September 2023 of 78,000 volunteer hours.
The charity did not recover after Covid as so many volunteers left following Govemment
Guidelines. The charity is now slowly recruiting with support from our CVC.
This has had a huge impact on the charity as additional paid staff were contracted to cover
the volunteer hours previously supported by shop and centre volunteers.

Rowan Tree Cancer Care
Report of the Directors and Trustees
4. ACHIEVEMENTS AND PERFORMANCE
Charitable Activities
Families are being referred daily into the seprfices provided by the charity.
Fundraising Activities
Total income for the year was £356,359 an increase of £87,182 on 202212023.
Investment Activities
The charity holds a capital investment which is a retail premises situated at 70 Oxford
Street, Mountain Ash CF45 3HB. This was refurt)ished during 2014. This has a current
market 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 Barclays Bank building next door to the main Cancer
centre during 2016 for £50.889.
During 2021- 2023 the building has been refurt)ished to a high standard providing respite
for carers, a dedicated children's counselling room. Due to demand additional rooms for
cancer support and complementary therapies. The Charity is currently in the process of
having the building revalued.
Factors Affecting the Achievement of Objectives
In order to strengthen the effectiveness of its serrfices, 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.
Marie Curie
providing training for staff and volunteers in bereavement support to families.
Interlink providing training and support and volunteer recruitment.
Moondance Foundation - ongoing financial support and business expertise.
CRT Together - signposting clients to RTCC.
Rowan Tree Cancer Care works in partnership through referrals with many organisations in
the Private, Statutory and Voluntary Sector. Cwm Taff Morgannwg University Health Board
contributes a percentage of funding for the charity to provide cancer support services
throughout the geographical area of Rhondda Cynon Taff.

Rowan Tree Cancer Care
Report of the Directors and Trustees
5. FINANCIAL REVIEW
Financial Position
Incoming resources in the year were £356,359 (202212023 £269,177). Of this £152,945
(202212023 £107,958) related to project restricted activities.
A loss of £30,841 was made in the year {202212023 a loss of £79,335). At 30 September
2024 total reserves were £346,901 of which £8,002 represented restricted funds, (2023:
£377,742 and £7,762) 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 that free monies are available
in each financial year to meet reasonable foreseeable contingency. During this financial
climate, Ihe 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 Taf Morgannwg University 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 invest the 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
6. FUTURE PLANS
RTCC is becoming one of the largest local charities in Rhondda Cynon Taff with all
services in great demand. The charity receives referrals daily for families to access the
free support services.
The charity wants to recruit more volunteers to meet the demand for the services and have
fundraising 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 to obtain retail skills to help them back into work.
During the period of this report. It has been a challenging time for RTCC with less
donations to the shops as well as cash donations as families cannot afford to give.
The current financial climate has had a huge financial impact on the charity.
The geographical area the charity covers has high deprivation and low income levels and
low employment.
Rowan Tree Cancer Care is aiming towards a sustainable future with new and innovative
ways of working to meet the demand with the ever changing financial climate.
7. DIRECTORS'RESPONSIBILITIES
Company Law and Charity Law require the Directors to prepare financial statements 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 those financial
statements, the Directors are required to: _
(a) select suitable accounting policies 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 intemal 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 report has been prepared in accordance with the Statement of Recommended
Practice
Accounting and reporting by Charities and in accordance with the special
provisions of the Companies Act 2006 relating to small companies.
.NAC Dash Secretary
16th June 2025
10

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
2024 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 ('the 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.
It 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(5)(b)) 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 accordance 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 with 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 not 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 fair, view and the report is limited to those matters
set out on the statement below.
Independent Examiners Statement
In connection with my examination, no material matters have come to my attention which
gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the
Charities Act. or
the accounts did not accord with the accounting records. or
the accounts did 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 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.
Cooper Healey Audit SeNices Ltd
16th June 2025

Rowan Tree Cancer Care
Statement of financial activities for the year ended 3010912024
Incorporating the Income and Expenditure Account
Ikvelop
Linr&ricte R￿}cted nEnt Total funds Total fund
Note dfun(Ls fu￿ts Fund
2024
Ib
IrKonr fr(Nn d(xuti(ns a￿1 Iwcil
It￿onE fr(m (rtIKT ti-&lingp actjljti
I￿nE frcAn imtStnrnts
I￿onE trINn clwitable aLiiiiti
39.742
97,379
39,742
97,379
111,567
45,601
2b
(rf)293 152,945
219,238
112,(K
Total inconE and en(knwTrtnts
?03.414 15? 915
3$6,-359
269,177
EN￿lItUre on
F￿￿￿'t￿e (x] Raising tillxts
ENMKkn'ture ffl C]uritable aLtivitics
234,495 152,705
387201
348,511
Total EX￿MIltUre
2_M.495 15? 705
387.?01
348,511
Net I￿n*/(eX￿nditUrc}
(31.081)
240
(30,841)
(79,335
Net nJ)ven*nt in funds for the l'ear
(31.081)
240
(30,841)
(79,335
BalarKEs IT(K@tt f(xward 2023
12
369.980
7,762
377,742
457,077
Balan￿ Carri￿ fornxrd 2024
12
338.8
8.(X)2
346,Wl
377,742
There are no recognised gains or losses in the year, other than those included in the
statement of financial activities.
All activities derive from continuing operations.
12

Rowan Tree Cancer Care
Balance Sheet as at 30 September 2024
Unrestricted
Funds
Restricted
Funds
Total
2023
Note
2022
Fixed Assets
Tangible Fixed Assets
703,428
703,428
703,398
Current Assets
Debtors
Short term deposits
Cash at bank and in hand
7.404
8.002
15,406
14,051
83,862
91.266
83,862
99.268
143,489
157,540
8.002
Creditors - amounts falling due
within one year
10
455,795
455.795
483,197
Net Current Assets
(364,529)
8,002
(356,527)
(325,657)
Net assets
338.899
8.002
346,901
377,742
Represented by:
Funds of the Charity
Unrestricted funds
Accumulated fund
Designated funds
338.899
8,002
346,901
377,742
Restricted Funds
13
338,899
8,002
346,901
377,742
These financial statements have been prepared in accordance wlh the micro-entity provisions of the
Companies Act 2006 and delivered In accordance with the provisions applicable to companies subject to the
small companies regime.
For the financial J'ear ending 30 Sepiember ?0?4 the company was enlitled io exemption from audit under section
1006 relaling lo small companies.
477 of the Companie% Act .
Directorfs respon4ibililies-.
. The members have nol required the company to obthin an audii of its accounts for the year in question in
accordance with section 476: and
The director acknO￿.1edg¢S his responsibilities for complying wilh the requirements of the Aci ￿'ith respecl
lo accounting records and the preparation of accounls.
The financial statements were approved by the Board on 16th June 2025 and signed on their behalf by: .
NAC Dash
Director & Treasurer
13

Rowan Tree Cancer Care
Notes to the financial ststements for the year ended 30 September 2024
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" (Charities SORP (FRS 102))
effective 1 January 2015. The adoption of Ihe revised SORP has resulted in
reclassification of some items and the comparatives have been amended
accordingly without any effect on net incoming reSoUr￿s.
b)
Incoming resources
Grants receivable
Grants made to finance the activities of the charity are credited to the
income and expenditure account in the period to which they relate.
Bank interest
Bank interest is included in the income and expenditure account on
receipt.
Other income
Sales of services are included in the income and expenditure account
in the period to which they relate. Other income, including donations,
gifts and covenants are included as they were received.
iv)
Gifts and Intangible income
In addition to the above, the charity also receives help and support in
the form of voluntary assistance 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 received 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.
14

Rowan Tree Cancer Care
Notes to the financial statements for the year ended 30 September 2024
Accounting policies (continued)
Resources expended
All expenditure is accounted for on an accrual's basis. All expenditure directly
related to the provision of advice services 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
25 % reducing balance
25 % straight line
5 /0 Straight 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 Trustees 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.

Rowan Tree Cancer Care
Notes to the financial statements for the Trear ended 30 September 2024
2 Income and endowments
Unrestricted
Restricted
2024 Total
2023
a Donations & legacies
Income from shops
Income from Café
81.604
15.776
97.379
81,604
15,776
97,379
92,192
19,374
111,566
b Income from other trading activities
Loltery
Fundraising evenls l Donalions
8,427
31,314
39,742
8,427
31,314
39,742
15,386
30,215
45,601
C Income from investments
Bank Inleresl received
3 Income from Charitsble Activities
Unrestricted
Restricted
2024 Total
2023 Total
Grants
66,533
66,533
152,705
152.705
219,238
219,238
112,009
112,009
4 Other Income
Unrestricted
Restricted
2024 Total
2023 Total
Profit on disposal of fixed assets
16

Rowan Tree Cancer Care
otes to the financial statements for the vear ended 30 September 2024
5 Total expenditure on
Direct
Charitable
aclivities
Grants to
Ihird parties
Support
Activities
2024
Tolal
2023
Total
Drivers Expenses
Therapists & counsellors
Training Courses
Client trips
Total
Costs of generating funds
Governance costs
Resources Expended
33,222
11.996
124
33,222
11,996
124
33,983
10,918
259
45,342
45.342
45,160
341,859
341,859
341,859
387.201
303,352
348,511
45.342
Natural classification of resources expended
2024
Total
2023
Total
Café Expenses
Stsff Costs
Communications
Premises
Stationery, printing and postage
Repairs
Advertising & information
Motor & Travel
Professional fees
Depreciation
Sundries
Bank Charges & Interest
Activities
Bank building costs
11,984
240,209
5,106
34,160
3,593
10,631
80
5,606
7,524
20,804
1,121
1,039
17,097
198,007
2,690
35,898
4,449
14,657
2,822
4,413
19,852
2,124
1,342
341,859
303,352
17

Rowan Tree Cancer Care
Notes to the financial statements for the l'ear ended 30 September 2024
6 Net incomel(expenditure)
2024
202
This is stated after charging:
Depreciation
Amortisation
Auditors, remunerats'on
Audit seNices
Consultancy work
20,804
19,852
2,235
2,000
7 Information regarding Directors and Employees
2024
2023
Wages and salaries
Pension costs
224,341
15,868
240209
189,994
3,560
193554
The average number of employees, analysed by function was:
2024
14
2023
Charitable purposes
Fundraising & publicity
Management and administration of charity
18
13
No employee received remuneration of more than £50,000.
18

Rowan Tree Cancer Care
Notes to the financi21 statements for the l'ear ended 30 September 2024
Fixed assets
Cancer
Shop Centre
Property
Vehicles Improve
Office
Equipment
Fixlures &
Fittings
Total
Cost
At01110123
Additions
Disposals
At 30109124
93022 237.360
8.394 410,304
20,833
6.780
18,574
774,434
20,833
93,022 237,360
8.394 431.137
6,780
18.574
795,267
Depreciation
At01110123
Charge for the year
Disposals
At 30109124
8.394
38,363
20,536
6.703
17,576
249
71.036
20.804
8.394
58.899
6.722
17.825
91,840
NBV 2024
93,022 237.360
0 372.238
58
749
703.427
NBV 2023
93,022 237,360
0 371,941
77
998
703,398
Debtors
2024
2023
Trade debtors
Other debtors
Prepayments
VAT
8.002
7,762
5.750
1.653
5.750
539
15,405
14.051
Creditors amounts falling due within one year
2024
2023
Loans and overdraft
Trade creditors
Deferred Income
Accruals
Lottery Payout
8,165
444,514
2.235
881
455,795
14,914
465,050
2.000
1,233
483,197
J9

Rowan Tree Cancer Care
Notes to the financial statements for the year ended 30 September 2024
369
A10
klrYJ
21S
7,
FttsyOLb
••
7,
12915
3fi￿1 1S
lJ7 3Z
Tc¥(n&)*lfLllÈ 3fiffi1 WI)7 33
Tda fuLÈ
A,Q3
313412
20

Rowan Tree Cancer Care
Notes to the financial ststements for the year ended 30 September 2024
13.
Purposes of restricted funds
Cwm Taff Local Health
Board
Funding contribution towards transport and
counselling & information.
Moondance Foundation
Funding towards transport taking clients to cancer
related hospital appointments.
Lottery
Funding towards bank building costs
RCT
Funding towards bank building costs
21