Reglstsred numbor.. 05654487 Chartty number: 1114000 THE JOSHUA TREE- SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlted by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 THE JOSHUA TREE . SUPPORTING FAPalLIES AFFECTED BY CHILDHOOD CANCERS (A campany IDmlt•d by guarant••) CONTENTS Page Referance and admlnlstrallv• d•talls of the Companyi Its Truste•8 and advl$gr8 Tru$tMs' roport Ind•p•nd•nt audltorn. report on the flnanclal *latsmgnts Stat•m•nt of financlal actlvftl•8 10-13 14 Balan¢• $h••t 15-16 ststem•nt of Cash flows 17 Not•$ to the flnanclal statements 18-37 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmltod by guaranteo) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trust•es Andy Seferta. Chair Tonia Ball, Trustee Dr Susan Gilby, Trustee Deborah Jones, Tnjstee Paullne B￿ne, Truslee Dr John Archer, Trustee Tracey Harrfson. Truste8 Nerys PriceJones. Trustee Katie Walton, Trustee (appointed 26 September 2024) Dr Michael Carter, Trustee (appolnted 27 June 2024) Jonath8n Kidd. T￿￿tee {appoinled 27 Juna 20241 Phil Gray (appolnted 26 September 2024, resigned 13 March 20251 Company roglstored numb•r 05654487 Charlty reglstei number 1114000 Reglgtered offic• Dalefords Lane Sandiway Northwich Cheshire CW8 2GW Cornpany secretary David Perrin Chl¢f executlve officer Richard Driffield Ind•p•ndent audltors WR Partners Chartered Accountants Drake House Gadbrook Park Northwich Cheshire CW9 7RA Page 1 THE JOSHUA TrEE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A ¢ompany Ilrnlted by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the audited financial statements of the The Joshua Tree - SUppO￿ng Famili8s Aff8Cted By Childhood Cancers for the year 1 April 2024 to 31 March 2025. The Annual report serves the purposes of bolh a Trustees. report and a direotors. report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply wlth the current statutory requirements, the requirements ol the charitable companys govemlng documenl and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of I￿land {FRS102) (effective 1 January 2019). ObjeGtlves and a¢tivltles a. Pollcies and objoctlvos Objects and principal activi118s are: The relief of ¢hildren with life thr8at8ning illnesses and their families and friend5, by the provision of an environmentally frlendly and energy efficient holiday hous8, and the provlslon of a support centre to help those who have been affected by a child with a1rf8-threatening illness. From April 2024 to March 2025, our focus has been on expanding our family support S8Diices to meet th8 needs of a growing number of families, increasing income through new and dlverse fvnding sources. and strengthening our intemal infrastructure, particularly our financial systems. in pr8paration for tulure growth. As our Gurrenl three-year strategy comes to an end in March 2026, a key priority for 2025 will be developing our next strategic plan. Our existing strategy is built around three core goals- Understanding our irnpact Achleving sustainable gro Supporting more familles Publlc benefit In $9tting our objectives th8 trustees have Garefully considered th8 Charity Commlsslon's general guidance on publlc benefit. Page 2 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objoctives and activSties (¢ontlnued) b. Activitlos undertakén to achleve objeclives Family Support Serv1¢• This financial year, demand for our Farnily Support Service has continued to grow. To dale. we have supported over 690 families. including 140 new refèrrals in the past year. We are currently worklng with 396 active falnilies. representing more than 1,500 Indlviduals. We provide bespoke support to families across Cheshire. tha North-west of England, and North Wales, and are increasingly receiving national referrals from Shropshire, The Midlands and Great8r London. To meet this rising demand, we have expanded the Family Support team and restructured roles within the service, including the Introduc￿on of new Team Leader positions in Cheshire and North Wales. In September 2024. we further strengthened our presence in North Wales by opening the North Wales Hub a dedicated c8ntrè that offers a base for our team, counselling and therapy rooms, and a m8in space for service delivery. Outreach Vèhiclo In March 2025, we Joshua Tree launched our unique and fully equipped outreach v8hicle, mad8 possible through fundlng from The Moulding Foundallon. This mobile support hub is designed lo take our services directly Into communltles, ensuring families who face barriers to travel can still re￿1ve the vltal emotional and praclical care th8y need. Impact With therapy spaces and activity r8sources onboard. our trained Family Support Team uses the vehicle lo deliver one to one emotional sUPPOrt sessions. therapeutic interventions, and sibling-focused activities in hard-lo-reach localions. This has transformed the way we support families living rurally or dealirsg with complex logistical challenges. significantly reducing isolation and expanding access to our services into new areas. Delivery Our learn delivers a broad range of services from our kn cenlre's in Chèshire and North Wales. in the community outreach services and digital support online. The activities are provided in both groups and via one lo one support. The delivery m8thod depends on the event and the support required. These improve the emotional health and wellb8ing of all family members and include.. Emotional Support.. Our farnily support Workers provide a listening ear to help famllles navigate the 8motional challonges of childhood cancer. We look lo gift you our tim8 undivided attention and opportunity to lalk about whatèver is on your mind. Practical Support.. We assist families with navigating healthcare systems accessing other services and managlng day-to4ay challenges such as school reintegration. Therapeutic Activities.. From couns811ing lo art and musi¢ therapy mindfulness and relaxatlon sesslon8 personal training we offer therapeuti¢ outlets designed to support emotional and mental well-being. Sibling Support.. Racognising the impact on siblings we provlde dedicated prograrns Workshop5 and fun activities to ensu￿ they feel supported and included. Educational Workshops: We hosl workshops for parents and carers on topScs like coplng strategies self FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management Icontlnu•d) e. Stafling The charily employs 22 members of slaff. 13 of ￿orn work part4ime, and have a dedicated team of volunteers (approximately 70) who play a varled and valuable role. Key Senlor staff CEO: Richard Drlffield Head of Family Support: Danielle Pei¢ival Head of Operatlons.. David Perrin f. Bankers HSBC. 19 High Street, Northwich. Cheshire. CW9 5BZ g. Related Parties None of the trustees rece5ve remuneration or other benefit5 from their work as trustees. Any conn8Ction between a trustèe or senlor manager With an organlsation involved In transactions with the charitable company must be disclosed to the full board of truste8s In the same way as any other contractual relationship with a related party. In the current year no sud) relaled party transactlons were reported. Statement of Trust8eg' responsibilitie$ The Trustees (who are also the director5 of the Company for the purposes of company law) are responsible for preparing the Tnjstees, report 8nd thè financial statements In accordance with applicable law and United King¢Jom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trust88S to prepare financial statements for each financial year. Under company law, the Truslees must not approve the financial statèments unless they are satisfied Ihal they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources. including its Income and expenditure, for that Period. In pr8paring these financial statements, the Trustees are requlred to: select sultable accounting policies and then apply thém consistently, observe the methods and principles of the Charities SORP (FRS 1021., make judgments and accounting estlmates that are reasonable and pruden(. stste thether applicable UK Accounting Standards (FRS 102} have been followed, subject to any material departures disclosed and explained in the financial statements: prepare thè financial statements on the going concem basis unless it is inappropriate to presume that the Cornpany will wntinue in business. The Trustees are responsible for keeplng adequats aGGounting records that are sufficient to show and explain the Company's transactions and disclose with ￿asonabl8 accuracy at any Ilme the finanryal position of the Company and enable them to ensure thal the financial ststements comply with th8 Companiès Act 2006. They are also responsible for safeguarding the assets of the Company and hènce for taking reasonable Steps for the Prevention and detection of fraud and other irregularities. Page 8 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A Gompany Ilmltsd by g￿Tan￿o) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Dlxlosurn of infomiallon to audltor8 Eath of the persons WI￿ are Trustees at the time vthen this Trustees, repDrt18 approved has ￿n￿￿ed thaL" $0 far as that Trustee is aYAre, thwe is no relewant au(*t infomallon of whtch the charltys authtors arn unaware, and that Trustee has taken al steps that to have been taken as a Trustee wi orfer to be aware of any rele￿ aui*t Information and to estsbli8h Ihat the chartye audit￿5 are &Yare of that Irrfornwtton. Auditorn The wdltors. WR Partners. hav• I￿1¢0*d their *ittIngne￿ to c¢ntirn* kn offi￿. The d8slgMted Trugtees will propose a motion ￿PPointing the au(fith at a meeting of th¢ Tnth. Approved by order of the membern of Ihe board 0fTW$t¢￿ and signad on Ihgir behalf by.. Andy Seforta (Chalr of Trust88s) Date.. 25 Swber 2025 Page 9 The JOSHUA TREE- SUPPORTING FAWUES AFFECTED BY CHILDHOOD CANCERS INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE JOSHUA TREE . 8UPPORTING FAPaUE8 AFFECTED BY CHILDHOOO CANCERS Oplnlon We have audited the ffflandal Statem￿ of The Joshua Tm . Supptyting Famllle8 Affected By Chiklh(¥>J Canc•s {the'¢harltth o)nyanV> tr the yBar érnlod 31 Marc* 2025 whith c￿rI￿o the Statemwt of financlal actI￿e6, the Balgnco •heat. the Siatement of cash ftowa and the reiabj not￿, inclwling • sunynary of significant ac¢ourrtlng poltaes. Tho )Inanoyal reporling framo¥vork that hx been applied in Ihetr prepprBlon Is appllcable law and Urited lfjngdom AccounllNJ Standards. irduding Financial Reportlryj StarKlard 102 'The Firon¢bal Reporthg Stsndard applkable In the UK and RépublK of IreSarnl' (United KiNJdom Gènwally A¢￿pIed Aco)unllTrJ Prxlke). gl¥e a true aTrJ fair view of the state ot ts tharftable companl• •ffairn 8$ at 31 March 2025 and of its In¢omlty re8ource$ and appli(allon ot resource8. Ind￿JIn01ts Incon￿ and expenthturn lor yew then Prndeé: and have been prewired in a￿0[{10￿ with the tequiremont8 ofthe Ch•riti•s Ad 2011. Ba818 for opinion We conduc*ed our audrt in a0￿ance with Intematlonal Standard$ on Audlling (UK) (ISA8 (UK)} and appllcable I￿. Our r88ponslbllities under th08e standwth are lurthor des¢ribed in tho Authtorg respon8i)Ilitkn8 for the audit of the finarKial statements 88(lion of our repo￿ We are indepèndent of the tharitable company ifi accordance V41th the requirem•nts that are relevant to (w audk of the finandal staloments in the Ui*teJJ lfjngdom, irdudir4J thè Fina￿al Reportln9 CtyJnc4f$ Ettrmcal Standard, and we havè fulfilled ow other eth1￿1 regpon*bilMles in 8(xordanee wllh th880 req￿rements. Wo b•lieve that the a￿lIt eVId•￿ fove otiainad18 sufficient and appropri* to provid• a basi8 for our oplth. Con¢lu8loM r•lallng to golng ¢one•rn In audiung thè finan￿1 statements. we have conduded that the TrustseB' tho golng wnc8rn basis of aeeourtiThJ In the preparafjon of the financial ststernents is appropriate. 8a$ed on Ihe Work wè have perfomied, we have not idenlfied any matsrial uncortalnliu relallr¥J Io 8vents or cthdtbon$ tr￿t, indi￿l￿allY or (dlethvdy. may cast slgnilleant dotht (m the ¢*aiilable compan18 ability to cTh*lnye a8 a golng conL¥m fDr a PWiDd of * least twelve monts from t*tKn Ihe finaM*I statements are authorised frjr iuue. r respon￿bIlitIeS arKI the re8pon8ibilili85 of the Trustee$ tNIth respect to going cmrn are d88cdbed in thB relevarrt seL*ons ol thls rep Page 10 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlted by guarantee) INDepENDENT AUDITORS, REPORT TO THE MEMBERS OF THE JOSHUA TREE . SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (CONTINUED} Other Inforniatlon The other Information comprises the informalion included In the Annual report other than the financial statements and our Auditors, report thereon. The Trustees are responsible for the other infomiation contained wilhin the Annual report. Our opinlon on the Inanttal statemenls does not cover the other information and, except to the extent otherwlse explicitly stated in our report, we do not express any form of assurance concluslon thereon. Our responsibility is to read the other information and. in doing so, consider whether the other Infomation is malerially inconsistent with the financial slatemenls or our knowledge obtsined in the course of the audit, or otherwise appears to be materially misstated. If we Identtfy such material inconsistencies or app8Tent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on Ihe work we have performed, we conclude that there is a material misstatement of Ihis other infonnatlon, we are required to report that fact. We have nothing to report in this regard. Matters on whlch we aro required to report by ex¢optlon Vve have nothing to report in respect of the followng matters where the Charities (Accounts and Reports) Regulalions 2008 requires us lo report to you if, in our opinion.. the infomiatlon given in the Tru8te6s' report is inconslstent in any malerial respect wlh the flnancial statefnents., or sufficient accounting records have not been kept. or the financial statements are nol in agreement with the accounting records and retums,. or we have not received all the information and explanations we r&quire for our audit. Responslbllltles of trustees As explained more fully In the Trustee5' responsibilities statement, the Trustees Iwho are also Ihè directors of the charitable company for the purposes of company law) are responsible for the preparation of the financlal statements and for bein9 satisfied that they give a true and fair view. and for such intemal control as the Trustees determine is necessary to enable the preparation of financlal statements that are frèè from malerial misslatement, whether du6 to fraud or error. In preparing the financial stslements, the Trustees are responsible for assessing th8 charitable company's ablllty to continue as a going concern, disclosing, as appllcable, matters related to going concern and using the going concern basis of a￿oU￿￿,n9 unless the Trustees either intend to liquidate the charftable ¢ompany or to cease operations, or havo no realistic attemative but to do so. Page 11 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS {A Company Ilmlled by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (CONTINUED Audftors. responslblllties for the audlt of the financlal statements We have been appointed as auditor under section 144 of th8 Charities Act 2011 and r8POrt in accordancé with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial slatemènts as a whole ara fr88 from materfal mlsstalement, whether due lo fraud or error, and to issue an Auditors. report that indudes our opinion. Reasonable assurance is a high 18vel of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exlsts. Misstatem8nls can arlse from fraud or e￿Or and are considered material if, indivldually or in the aggregate, they could reasonably be expeclgd to influence the economic decisions of userstaken on the basis of these financi81 statements. Irregularlties, includlng fraud, are instanc8s of non-complianc8 With laws and regulatlons. We design procedures In Ilne with our responsibilities, outlined above, to detect material misstatements in respect of irregularit'8S, Including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed belovr. The audit team obtained an understanding of the legal and regulatory frameworks thal arè applicable to the Company and detemiined that th6 most signtficant are those that relate to the reporting framework (FRS 102 and the Companies Act 2006). the Charities Act, SORP, the relevant tax compllance regulallons. employment law. Healih and Safety Regulalions and the EU General Data Protection Regulatlon (GDPR). We understood how lh8 company is complylng with these fram8WOfks by making enquiries of management and those r8sponsible for legal and compliance proc@dures. We also reviewed board mlnutes to identify any recorded instsn¢es of Irregularity or non-compliance that might have a material impact on the financi81 statements. We assessed the susc6ptibility of the company's flnandal statements to rnalerial misstatement. induding how fraud might occur by meeting with key managèment to understand where they considered there was susceptibllity to fraud. Based on our understanding our procedures involved enquiries of management and those charged with governance, manual journal enty lesting, cashbook reviews for largè and unusual items and the challenge of significant accounting estimates used in preparing the financlal statements. Be￿use of the inherent Ilmitatlons of an audit, Ihere is a rlsk that we will not detect all irregularitles, Including those leading to a material misslatemenl in the financial stalements or non-compl[an￿ with regulation. This risk increases the more that compliance wth a law or regulation is removed from the events and transactions refleded in the financial 5tatemenls, as we will be less likely to become aware of instances of r￿￿-¢Or￿p1Ian¢O. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud Involves intentional concealment, forgery. collusion. omission or misrepresentation, A further descTlPtion of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www. .or .uklauditorsr ibilities. This description forms part of our Auditors, report. Page 12 THE JOSHUA TREE - SUPPORTING FAPAILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlted by guarantee) INDEPENDENT AUDrroRS' REPORT TO THE MEMBERS OF THE JOSHUA TREE . SUPPORTING FAMILIES AFFECTED B Y CHILDHOOD CANCERS (CONTINUED) Use of our report This report is made so181y io lh8 charitable companys trustees. as a body, in accordance with Part 4 of the CharitEes (Accounts and Reports) Regulatlons 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to stste to them in an Audltors. report and for no other purpose. To tha fullest extent perniitted by law, we do not accept or assume responslbility to anyone other than the charitable Company and Its members, as a body, for our audit work. for this report. or for the opinions we have fomied. WR Partnors Charterèd Accountants StatLrtory Auditors Drake House Gadbrook Park Northwich Ch8shi CW9 7RA 26 September 2025 WR Partners are ellglble lo act as audltors in temis of seGtion 1212 of the Companies Act 2006. Page 13 THE JOSHUA TREE - SUPPORTING FMIILIES AFFECTED BY CHILDHOOD CANCERS (A company limltad by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restri¢tsd funds 2025 Total funds 2025 Total fvnds 2024 Note Income from: t)onalions and legacies Charitable activitles: Core activities Other income Other trading activities.. Fundraising Invèstments 309,924 78N47 388,371 318.130 38,387 878 442,923 481,310 878 300,204 2, 798 208,223 13,793 208,223 13.793 162,379 9,451 Total Income 571,205 521,370 1,092.575 792,962 Expenditure on: Raising hJnd5 Charitsble activities 167.376 353,074 167,376 850.435 170.157 554, 634 497,361 Total expenditure 520,450 497,361 1,017,811 724, 791 Net income Transfers b8Meen funds 50,755 5,000 24,009 {5,000) 74764 68,171 19 Net movement In funds 55,T55 19,009 74,764 68,171 Re¢on¢iliation of funds: Total funds brought forward Net movement in funds 604,003 55.755 1,215,290 19,009 1.819,293 74,764 1,751,122 68,171 Total funds carrièd forward 659.758 1,234,299 1,894,057 1,819,293 The Statement of Financial Aclivities includes all gains and losses rectyjnlsed in the year. The notes on pages 18 to 37 fomi part of th8s8 financial statements. Page 14 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS IA ¢ompany limlted by guarant601 REGISTERED NUMBER: 05664487 BALANCE SHEET AS AT 31 PAARCH 2025 2025 2024 Flx•d a•sets Tary1￿¢ as•ets 14 1,229816 1. 186,528 1.229.415 Current a880ts 1. 18&528 Debtors Cash at bank and in hand 15 21161 763,256 3, 104 705.484 713017 Curr•nl IlabMilig• Credttorg: amounts falllng due wllhln one 708,588 16 (118,774) (74,823) Not current au•ty 633, 765 Totsl a8•9ts curront Ilablllli•s 1.894,058 1.819,293 Net a8$els èxcluding pan•Son a¥wt 1094058 1,819,293 Totsl ngt ass•ts 1I94,058 1,819,293 Charlty lund¥ Restrict¢d fund$.' Re8trlcted funds Flxed assets restricted fund 19 19 1.234,300 1,212,290 Total restricted lund$ Unre$tsicted funds 19 19 1,234,300 659,758 1.214290 604,003 Total funds 1,894.068 1,819.293 The enoty wag enlitled to èxemption from audit under sK*on 477 of Ihe Companies Acl 20￿. members have not requlred th8 entity to O￿ain an audll for the year in westion in accordance section 476 of the Companies Act 2006. Howwer. an audft Is requlred in atxordanc• wilh seL#ion 144 ot the Charit*s Act 2011. The Trustees ackrMY* Iheir respcmttx'liti￿ tr Comp￿ng th8 requlrements of the Act respeLt to accounlng records arKI prewation Of￿aTr￿al statem￿. Page15 J08HUA 7REe . 3UPPORTIMO FAIIIUE8 AFFEcfED BY CIOLDHOOD CANCER8 (A e￿npanY guaTaiit••) .RI018TERED MUAIBER: OJU4487 BALAIICE 8HEEf (COllTINUED) A8 AT 31 MARCH ￿26 Th• ffrnndal have been rrfyed In •c¢ordAnc• with thè provlBkni8 to enth8 wbl•ct to lh8 Small ctyrynle8 r•ylma. glqned ￿ thdr by. (Ctroir of TnMtee8) Pap 10 THE JOSHUA TREE - SUPPORTING FAMIUES AFFECTED BY CHILDHOOD CANCERS (A company 11m1t￿ ty guarant•o) STATEMENT OF CASH FLOW8 FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows Irom operatlng actlvftles Net cash used In operats'ng activities 139,302 155.600 Cash flows from Inv•sllng actlvltlel Purchase of tangible fixed asset8 Investment incorne received (95,323) 13,793 f3,700) 9,451 N•t ¢a$h (used Inyprovlded by Inv•stlng a¢tMt108 (81.530) 5.751 Cash flows from flnanclng actlvhlos Net cash providod by IlTranclng actlvltlès Change in cash and c•$h oqulval•nt8 In the year Cash and cash equivalents at the beginning of the year S1.T12 161,351 705A84 544,133 Cash and cash oqulvalents at the end of tho yèar 763,256 705,484 The notes on pages 18 to 37 forn part of these financial statem8nts Pag8 17 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company limlted by guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Charlty information The Joshua Tree - Supporting Families Affected by Chlldhood Cancers is a prlvate company limited by guarantee incorporated in England and Wales. Th8 registered office ss Dalefords Lane, Sandiway. Chashire, CW8 2GW. Accounting policFos 2.1 Basls of preparattron of financial statement The financial statements have been prepared in accordance with the Charitles SORP IFRS 102) - AGmunting and Reporting by Cha￿lIaS. Slalement of Re￿rnrnended Practice appliGable to charities preparing their accounts in accordance with the Financia5 Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effectivè 1 January 2019). the Financial Reporting Stsndard applirAble in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. The Joshua Tree Supporting Families Affected By Childhood Cancers meets the definition of a publi¢ benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwi58 Stated in the relevanl accounting policy. The financial statements are prepa￿d in sterling, which Is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £. The financial ststements have been prepared under the historical cost convention. The principal accounllng policies adopted are set out below. 2.2 Going concom At Ihe time of approving the financial statements, the trustees have a reasonable expectab'on that the charity has adequate resources to continue in operational existenc8 for the foreseeable future. Thus th8 trustees continue to adopt Ihe going concern basis Df accounting in preparlng the financial statements. The trustees assess whether tha use of going conGem is appropriate i.e. whether Ihere are any material uncertaintles related to events or conditions thal may cast significant doubt on the ability of the company to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authO￿satIon for issue of the financial statements arKI have concluded thal the charltabl& company has adequate resources to continue in operational existence for the foreseeabi& future and there are no malerial uncertainties about the charitable oMpan￿$ ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Page 18 THE JOSHUA TREE - SUPPORTING FAMIUES AFFECTED BY CHILDHOOD CANCERS (A company Ilmftod by guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting polleies (eontinued) 2.3 Charitable funds Unrestricted funds are available for use at the dlscretlon of the trustees In furtherance of their charitable objectivès. Restricted funds are subject lo specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes lo the financial statements. Grants are included in the Slalement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, Its recognition is deferred and included in creditor5 a5 defeffed income. Where entitlement occurs before income is received, the income is acGrued. Gifts in klnd donated for distribution are included at valuation and recognlsed as Sncome when they are distribut8d to the projecls. Gifts donated for resale are included as income when they are sold. Other income Is recognised in the period in whioh it is receivable and to the extent the goods have be8n pr¢)vidéd or on completion of the service. 2,4 Expenditure Expenditure is recognised once there is a legal or construclive obligalion lo transfer economic benefit to a third party, it is probable that a transfer of economic benefits wlll be required In settlement. and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs invofved in undertaking each activity. DirKt costs attributable to a single activity are allocat8d directly to that activity. Shared costs which conlribute to more than one activity and support costs which are not attrlbutable to a single activity are apporlioned between those aGlivilies on a basis consistent with the use of resources. Central siaff cost5 are allocated on the basis of lime spent, and depreciation charges are allocated on the portion of the asset's use. Expenditure is recognised once there Is a legal constructive obligation to make a payment lo a third paty, it is probable that settlement will be required. and the amount of the obligation can b8 measured r811ably. Expenditure is classified under the following activity headings.. Expenditure on charilable activities includes the costs of activities undertaken lo further the purposes of the charfty and their associated support costs. Other expenéiture represents those items nol falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Page 19 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company limlted by guaranteo) NOTES TO THE FINMCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles Icontlnued) 2.5 Income Government grants relating lo tangible fixed assets a￿ treated as deferred income and released to the Statement of financial activilies upon the completion of the rélevant performance-relaled conditions. Other grants that are not subje¢t to perfonnanc&related conditions are credfted to the Statement of financial activities as the grant proc8eds are received. Grants received prior to the revenue recognltion crfteria being satisfie(i are recognised as a liability- 2.6 Tangible fixed asset$ and depreeiatlon Tangible fixed assets are inltlally measur6d at cost and subsequently measured al cost or valualion. net of dep￿latIOn and any impairment Ioss88. Depreoiatlon is charged so as lo allop2te the ¢ost of langlble fixed assets less their r8sidual value over their estimated uselul Ilves. Depreciation is provided on the following bases: Freehold property Motor vehicles Fixtures and ffittings Computer equipment Gains and losses on disposals are determined by comparlng the procgeds with the carytng amounl and are reccgnised in the Statement of financial activitles. Land Nil. Buildings 2.5% on cost 250A on cost 100h on cost 259h before 2022. 330/0 Post 2022 on cost 2.7 Impalrment of flxed assets At each reporting end date, the charity reviews the Car￿ng amounts of its tsnglble ass8ts lo determine whether there is any indlcation that those assets hav8 suffered an impairment loss. If any such indlcation exi$ts, the ￿CoVer#ble amount of the asset is esiimated in order to detemiine Ihe extent of the imp8imient loss (if any). 2.8 Cash and ¢ash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-lefm liquid inveslments wth original maturilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings In current liabilitl8S. Page 20 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company limtted by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies {continued) 2.9 Financlal instruments The charity has 818Cted to apply the provisions of Section 11 'Basic Financi81 Instruments, and S8Ction 12 '0ther Financial Instruments Issues. of FRS 102 to all of its financial instruments. Flnanclal Instruments are recognised in the charitys balance sh88t when th8 charlty becomes paty to the contractual provlsions of the instrument. Financlal assets and liabilities are offset, wlth the nel amounts presented In the flnanclal statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or lo realise the asset and settle the liability simultaneously. Basic finan¢io1 assets Basi¢ financial assets, which include debtors and cash and bank balancès, are initially measured at transaction price induding transaction costs and are subsequently ca￿led at amortised ccist using Ihe effèdive Interest method unless the arrangement conslitules a finanong transacllon. where th8 transaction is measured at the present value of the fulure receipts discounted al a market rate of inleresl. Financial assets classified as r8celvable within one year are not amortised. Basic financial liabilltles Basi¢ financial liabilittes, including creditors and bank loens are initially recogni$ed at transaction price unless the arrangement constitutes a financlng transaction, where the debt Instrument is measured at the present value of the futur8 paym8nts discounted at a market rate of inl8rest. Financial liabilities classified as payable within one year are not amortised. Debt Instruments are subsequently carrled at amortlsed cost. using the effectlve Interest ra18 method. Trade creditors are obligations to pay for goods or sernices that have been acquired in the ordlnary course of operations from suppliers. Amounts payable are classlfled as current Ilabllilles If payment Is due withln one year or less. If not, they are presentéd as non-current liabilities. Trade creditors are ognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Dere¢oqnition of financial liabilitles Flnancial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 2.10 Employée benefits Th8 cost of any unused holiday entitlement is rocognlsed In the perSod in which the employee's services are recelved. Termination benefits are recognised Immediately as an expense when the charily is demonstrably committed lo terniinate the employment of an employee or to provide tennination benefits. 2.11 Retirement beneflts Payments to defined contribution retirement benefrt schemes are charged as an expense a5 they fall due. Page 21 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS IA company Ilmlted by guarant•e) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Critlcal accounllng estlmates and area8 of Judgment Estlmates and judgments are C￿tinuallY evaluated and are based on historical experience and other factors, indLKling expectations of fulure events that aro believed to be reasonable under the clr¢umstances. Critical accounting estimat8s and assumptions.. The Company makes estlmates and assumptions con￿mIng the future. The resulting accounting estimates and assurnptions WIIS, by dofinition, seldom equal the related actual results. Thé estimates and assumptions that have a 5ignifi¢ant risk of causing a material adjustment to the Carr￿ng amounts of assets and Ilabllltles within the next ffinancial year are discussed below. Income from donatlons and1ogacie$ Restrlcted Unrestrictsd fixed assets funds fvnd 2025 2025 Total funds 2025 Donations & Gifts Gifts & donations from organisations 270,574 39.350 78,447 349,021 39,350 309,924 78,447 388,371 Réstricted Unrestrtct8d fixed assets fvnds funds 2024 2024 Total funds 2024 Donations & Gifts Gifts & donations from organisations 278,609 34.521 283,609 34,521 313,130 318,130 Pa9e 22 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlted by guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2025 Income from ¢haritable activit108 Unreslrfcted Restrlcted funds funds 2025 2025 Total funds 2025 Grant income - core activities Website sales 38,387 878 442.923 481,310 878 39,265 442.923 482,188 Unr8Strict6d R6Stricted funds funds 2024 2024 Total funds 2024 Grant income - cor8 activities Website sales 46.941 2. 798 253,263 300.204 2. 798 49, 739 253.263 303,002 Fundralslng Income from fundralslng events Unrostrfcted funds 2025 Totsl funds 2025 Tolal funds 2024 Fundralslng 208,223 208,223 162.379 Investment Income Unrestrlcted funds 2025 Total funds 2025 Total funds 2024 Interest receivable 13,793 13,793 9.451 Page 23 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlt•d by guarante•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Expendllura on ralslng funds Fundralslng tradlng expon$•8 Unrestrlctod funds 2025 Total lund5 2025 T¢*al fund8 2024 Stsging fvndrai8ing ev8nt8 Fundraising agents Fundraislng trading expenses- wages and salarles 66,443 21,549 79,384 66.443 21,549 79,384 67, 085 21.849 81.223 167.376 167.378 170,157 Analys19 of exp¢ndltwe on charllable actlvltles Summary by fund typo Unrestrlcted Rostrlcted funds fund$ 2025 2025 Total 2025 Service provislon 353,074 497.361 850,435 Unrestricted Re8ti7cted funds 2024 Total 2024 2024 Sgrvtce provision 216,119 338,515 554,634 Page 24 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS {A Company Ilmltqd by guaranteo) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Analysis of oxpendlturo by actlvllles Actlvftlos ndertaken dlroclty 2025 Support costs 2025 Total fundg 2025 Service provision 574.372 276.063 850A35 Aclivllles undertaken dlr8cfly Support costs 2024 2024 Total funds 2024 Service provision 416,828 137,806 554.634 Anaty818 ol dlrnct cost8 Total funds 2025 Total funds 2024 Staff costs DepreLiation Training Other ￿)sts Sesslonal counselling HWB rent Evaluallon servlce Trav81 axpens&s 384.176 51.437 2,683 59,645 53,773 16,660 916 6.082 290. 764 47.751 3.522 25,336 33,800 6.000 732 8,923 574,372 416,828 Page 25 THE JOSHUA TREE - SUPPORTING FAMIUES AFFECTED BY CHILDHOOD CANCERS (A ¢tynpany IlfflIt￿ by guarant•o1 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Amatysls of expendlture by actlvltles (conllnued) Analysls ol support costs Total funds 2025 Total lunds 2024 staff costs Propety costs Office costs Insurance expense Bank charges Other Accounlan Travel expenses Trahlng Lagal and Professional IT Malntenance Gov8rnanc8 costs - Independenl examiner Gov8rnance costs - Auditors, remuneration 99,868 74.916 31,828 7256 82,722 14.872 18,848 6,010 301 3.971 8.482 1725 3A14 4,144 5,212 10,439 25,763 10,300 276,063 137,806 11. staff Costs 2025 2024 Wages and salarles Social securlty COsIs C¢)ntributlon to defined contribution pension s¢hemes 506,818 45,986 10,625 474,009 32,319 8,381 454, 709 Page 26 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlled by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. Staff costs {continued) The average number of persons employed by the Company during the year was as follows.. 2025 No. 2024 No. Family Support Income Generation Business Offic8 SLT 13 io 22 17 No employee received remuneration amunting to more than £60,000 in either year. The key management Personnèl of the charity comprises of th8 Chief Executive Officer, Head of Operations arKI the Head of Family Support. The total 8mploym8nt b8n8fits of the key management personnel of the charity wa$ £148,000 (2024.. £143,608). 12. Truslees. remunaratlon and expenses During the year, no Trustees recewed any remuneration or other benefits f2024 - £NIL). During the year ended 31 March 2025. no Trustee expenses have b8en incurred {2024 - £NIL). 13. Taxallon The charity is 8x8mpt from tax on incomè and gains falling within section 505 of the Taxes Act 1988 or seclion 252 of the Taxation of Chargeable Gains Act 1992 to the extent Ihat these are applied to its charitable objecls. Page 27 THE JOSHUA TREE . SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A ¢ompany Ilmlted by guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Tangible fixed assets Freehold property Motor vehicles Flxtures and Computor ffttings equipment Total Cost or valuatlon At 1 Aprll 2024 Additlons 1.233,656 15336 112,353 3,325 32,963 3,316 1,378.972 95,323 73,446 At 31 Ma￿h 2025 1,248.892 73.446 115,678 36,279 1,474,295 Dopre¢latlon At 1 April 2024 Charge for the year 112,537 28,378 54.576 11,390 26.331 4.843 193,444 51rt37 6.826 At 31 March 2025 140.915 6.826 65.966 31,174 244.881 Net book value At 31 MarGh 2025 1,107,977 66,620 49.712 5,105 1,229,414 Al 31 March 2024 1,121,119 57,777 6,632 1, 185,528 15. Debtors 2025 2024 Due wfthln one year Trade debtors Prepayments and accrued income 876 426 2,678 19,285 20,161 3,104 Page 28 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS {A company Ilmitod by guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Creditors: Amounts falling due within one year 2025 2024 Other taxation and social security Other creditors DefeThed restricted grant funds 11,123 2,074 105,577 8,221 1.675 64,927 118,774 74,823 2025 2024 Other deferred income 91,900 62,324 Deferred inGome included in the financial statem8nls Is as follows.. Funding for future ¢apitsl projects £0 (2024.. £0). Revenue funding for future salary costs of £91,900 (2024.. £54,151) and other donations to be used In future periods £0 {2024'. £8,173). Durlng the year £62,324 of the deferred income brought forward was released to Income and £91,goo of incoming resources was deferred. 17. Operatlng lease commitments At 31 March 2025 the Company had commitments to make fulure minimum lease payments under non- cancellable operating leases as follows: 2025 2024 Not later than 1 year Later than 1 year and not later than 5 yea 19,243 48,333 67,576 18. Retlrement benefit schémes Deflned contrlbutlon schemès The charity operates a defined contribulion pension scheme for all qualifying employees. The assets of the scheme are held separately from Ihose of the charity in an independently administered fund. The charge to profil or loss in r8specl of defined contribution schem8s was £10,625 (2024: £8.381). Page 29 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 19. Statement of funds statsment of funds - Current year Balance at 1 Aprfl 2024 Transfers Balance at 31 Inlout March 2025 Income Expendlture Unrestrl¢ted funds Dosignatsd funds Designated Funds 200,000 200,000 General funds Unrestrlcted funds 404,003 571,205 (520,450) 5.000 459,758 Total Unrgstsleted funds 604,003 571205 {520,450) 5.000 659.758 Restricted funds Zacs Fund Marlory Boddy Erlc Wrlght Charitable Trust Clocaenog Morgan Foundation Neumark Foundalon Lottery Wales Gwynl Y Mor National Lottery- Reachlng communitses st James Court cvsc RWE Other 3,000 (3,000) 110,000) (21,000) 113.775) (12.500) 117,502) 129,032} {41,965) 10,000 21,000 13.775 12,500 17,502 29,032 41,965 151,595 17,000 24,905 79,996 23,653 1151,595) (17.000) 124.905) 179,996) (23,653) 3,000 442,923 (445,923) Page 30 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlled by guarantee> NOTES TO TrIE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 19. Statsmenl of fund$ (continued) Balanc• at 1 Aprll 2024 Transfers Balanc• at 31 Inlout March 2025 Income Expèndlturn Flxed a8¥ets re8trlcted fund Flxad assats 1,212,290 78.447 (51,437) (5,000) 1.234300 Total Rostrlcted funds 1,215.290 521.370 1497.360) {s.000) 1,234,300 Total of funds 1.819293 1.092,575 (1,017.810) 1,894,058 Page 31 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlted by guarante•) 140TES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 19. Statement of funds (¢onllnuod) The purpose of the restricted funds is as follows: Stevo Morgan Foundation: A grant towards a staff member in North Wales. BBC Chlldren In Need: A grant towards a Children's Support Worker role. Natlonal Lottery Roaching Communiti08: A grant 5UPPOrtlng Famlly Support Workers and servlce delivery provision. Gwynt Y Mor: A grant towards family support activlttes and staff salaries in North Wales. Erlc Wrlght Charltable Trust A grant towar(is family support activities. National Lottery Walès: A grant towards a Family Support Worker salary In North Wales. St James Place: A grant towards family support ¢ounselling seNices. CVSC: A grant Vl8 UKSPF towards volunteerfng In North Wales. Neumark Foundatlon: A granl towards actlvlty costs In North Wales. Edward Gosllng: A grant towards family support activities. ESC Lottery: A grant towards sport and wellbelng actfvitles. Macmlllan: A grant towards equipment, expenses, and famlly support activities. Zac's Fund: Funding to facilitate bespoke therap8Utlc coun8811ing support sesslons for chlldr8n and young people und8r th8 age of 21 affected by childhood cancers. Majorry Boddy: A granl towards Family Support activities across Cheshire. Clocaenog: Support for farnilies in Wales. RWE Foundation: A grant supporting Family Support staffing and setv1￿ delivery provision. Page 32 THE J08HUA TREE - SUPPORTING FAMIUES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 19. Slatemerrt of funds (contlnuod) s￿￿eMOnt of fund$ - prfor yur Balance 81 31 March 2024 B818nc8 at 1 Apnl 2023 Tr8nsf8rs in/out Income Expenditu Unrestrlcted funds D•slgnat•d funds Family support team development 200,000 200,000 G•n•ral funds Unrestrlcted funds 255,852 534,699 (384,341) (2,207) 404,003 Total Unrestrlcted funds 455,852 534.699 (384,341) (2,207) 604,003 Page 33 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 19. Statement of funds {continuedl B81ance al 31 March 2024 Balance at l Aprll 2023 Transfers in/out Income Expenditure Reslrlcted funds Arete Zacs Fund Morgan Foundation BBC Children in Need National Lottery- Reaching Communitl8S Gw￿t y Mor Eric Wright Charitable Trust Nattional Lottery Wales Sl James Place Neumark Foundation Edward Gosling cvsc ESC Lottery Macmillan 5,000 3,000 30.000 (5,000) 3,000 30.000 3,303 (30,000) (3,303) (30,000) 95,324 11,811 18,324 6,929 71,493 32,144 (95,324) (43,955) (18,324) (28,328) (1,000) (10,003) (20,000) (10,674) (13,450) (13,338) (71,493) 21,399 1,000 10,003 20,000 10,674 13,450 13,338 165,691 231,501 (292, 699) (101,493) Balance at 37 M8rGh 2024 Balance al l April 2023 Transfers in/out Income Expenditure Flxed assets rostricted funds Fixed assets 1.229,577 26, 762 (47. 749) 3, 700 1,212.290 Total Restricted funds 1,395,268 258,263 {340,448) (97, 793) 1.215,290 Total of funds 1,851. 720 792,962 (724. 789) (100, 000) 1,819,293 Page 34 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS IA company limlt¢d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 20. Summary of fund5 Summary of funds . current yoar Balance at 1 April 2024 Transfers Balance al 31 inlout March 2025 Income Expenditure Designated fvnds General fiJnd8 Restricted funds Restricted fixed asset fund 200,000 404.003 3,000 1.212.290 200,000 459,758 571.205 442,923 78.447 (520,450) (445,923) (51,437) 5,000 (5.000} 1,234,31XI 1,819,293 1,092,575 (1.017,810) 1,894,058 Summary of funds - prior year Balance at 3t March 2024 8alancè al l Aprll 2023 Transfars In/out Incom8 Expéndlture Designated fvnds General funds Restricted funds Fixed asset restricted fund 200,000 255,852 165,691 1.229,577 200,000 404,003 534.699 231,501 26. T62 (384,341) (2.207) (292.699) (tot,493) (47. 749) 3. 700 1,212,290 1,851,120 792,962 (724. 789) (100,000) 1,819,293 21. Analysls of net assets between funds Analysis of ngt assets between funds - current year Unrestrlcted RestrICt￿ Restrlcted funds funds fixed assets 2025 2025 2025 Total funds 2025 Tangible flxed assets Currenl assets Creditors due within one year 1,229,415 4,885 1,229,415 783,417 1118,774) 686.632 (26,874) 91,￿]0 (91,gJO) Total 659,758 1,234.300 1,894,058 Page 35 THE JOSHUA TREE - SUPPORTING FAMILIES AFFECTED BY CHILDHOOD CANCERS (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 21. Analysis of nèt assets between funds (contlnued) Analysls of nèt assots between funds - prlor yoar un￿8￿*¢t8d Restiycted fvnds fvnds 2024 2024 Restricted Ixed assets 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due wlthin one year 1,185,528 26, 764 q, 185,528 708,588 (74,823) 678.824 (74,823) 3,000 T¢)tal 604,001 1.212,292 1.819.293 22. Re¢onciliatlon of net movement In funds to net cash flow from operatlng activltl88 2025 2024 Net income for the year (as pèr Statement of Financial Acbvitlesl 74,764 68,171 Adjustmonts for: Deprecialion Charges Interest from investments (Increaselld8crease in debtors Increase In creditors 51,437 113,793> 117,057) 43,953 47,751 {9,451) 870 48,259 Net ca$h provlded by operating artlvStlos 139,304 155,600 23. Analysis of cash and cash equlvalènts 2025 2024 Bank and cash 763,256 705,484 Total cash and cash equival•nts 763,256 705,484 Pag8 36 THE JOSHLIA TrEE . suppoirfiNG FAMILIE8 AFFECTED BY CHILDHOOD CANCER8 (A company Ilmlted by guarantso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysls of ¢hange• In not debt At 1 Aprll 2024 At 31 March 2025 Cash flows Cash at bank and In hand 705.484 57,772 763,256 705,484 57,772 703,256 Page 37