Registered number 07580941 

Registered Charity Number: 1141704 

## Joss Searchlight 

## Report and Financial Statements 

31 March 2023 



**Joss Searchlight Registered number:** 07580941 **Registered Charity Number:** 1141704 **Directors' Report** 

The directors present their report and financial statements for the year ended 31 March 2023. 

## **Principal activities** 

To relieve the needs of children suffering from cancer and their families through the provision of a coordinated support service including but not by way of limitation by offering practical and emotional support for families affected by a child's terminal diagnosis 

## **Directors** 

The following persons served as directors during the year: 

Mr N Parkes Mrs D Parkes Mr C Skeith (resigned 7 December 2021) Ms T Elder Ms J Lewington Mrs S Sheridan 

## **Directors' responsibilities** 

The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations. 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: 

- select suitable accounting policies and then apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- ● state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

In so far as the trustees are aware, there is no relevant information of which the charitable company’s independent examiner is not aware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information. 

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**Joss Searchlight Registered number:** 07580941 **Registered Charity Number:** 1141704 **Directors' Report** 

## **Disclosure of information to independent examiners** 

Each person who was a director at the time this report was approved confirms that: 

- so far as he is aware, there is no relevant audit information of which the company's independent examiner is unaware; and 

- he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's independent examiner is aware of that information. 

This report was approved by the board on 26 June 2023 and signed on its behalf. 

Mr N Parkes Director 

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## **Joss Searchlight** 

## **CEO's Report** 

Twelve years ago, a legacy began. Around a kitchen table, the loss of 10 year old Joss’ life to a brain tumour sparked what would become Joss Searchlight, one of the very few national organisations supporting all families affected by childhood brain tumours, malignant and non-malignant. Every day, Joss Searchlight strives to bring hope to all the families affected by a brain tumour through our support services, information & education, through advocacy and research. 

Joss Searchlight holds a unique position in the childhood brain tumour community. The lived experiences of our trustees and senior management, together with our ‘common experiences’ program gives us an extensive understanding of our community. We believe we are well placed to help improve the quality of lives of the children and their families suffering from these cruel cancers. 

With each passing year that I have the privilege to work with our community, I continue to be astonished. Astonished by the resilience of the child patients, siblings, parents and caregivers. Astonished by the dedication of our 44 dedicated volunteers. Astonished by the generosity of our donors and supporters. In 12 years, we have accomplished great things. There is so much more that we want to achieve. 

To fulfil our potential we’ve upgraded our communication, in particular our website. We’ve also grown awareness by developing a narrative to support our charity, raised awareness of this devastating disease and built strong relationships with our supporters. We have also enhanced our support services to empower our parent community and advocated on behalf of children with brain cancer, campaigning, educating and influencing to bring out positive change. 

There is plenty to be proud of as we report back to you on 2022 and the ways that together we continued to bring hope to those affected by a brain tumour. I am also excited to share what we are working on for the future. We have partnered with The Brain Tumour Charity to fund UK paediatric clinical trials into aggressive child brain cancers and we’ve committed funds for a minimum of three years. We will be working under the guidance of their Scientific Advisory Board. With research commencing this summer we are looking forward to the future where families can cling to hope. 

These aggressive brain cancer are the most deadly of all cancers and every year we are deeply saddened by the heartbreaking stories of the beautiful children lost this year to this cruel disease, many living only 6-9 months post diagnosis. Each and every one of them strengthens our determination to ensure positive change is made. 

Finally, I would like to express my very grateful thanks to all our wonderful volunteers for their dedicated contribution and to the many generous individuals, charitable trusts and foundations and corporate supporters who have supported our cause over the past year. 


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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

## **CHARITABLE OBJECTS** 

To relieve the needs of children suffering from cancer and their families through the provision of a co-ordinated support service including but not by way of limitation by offering practical and emotional support for families affected by a child's diagnosis. 

## **The Impact of the cost of living crisis on our organisation:** 

Before the cost of living crisis, it was estimated to cost an additional £600 per month for families to care for a child with cancer. Now these costs are soaring for the thousands of families in the UK caring for their child with a life-threatening or life-limiting cancer. A quarter of the all the families we support say that are struggling to cope and in desperate need and we’ve experienced a surge in appeals for emotional & practical support. 

The cost of living crisis is creating additional trauma to already very traumatic lives of the families we support. Many of these children are robbed of their eyesight, mobility, voice and have exceptional health needs. One parent, sometimes both are unable to work yet during lengthy stays in hospital they are unable to receive financial benefits such as Disability Living Allowance nor Carers Allowance. 

The needs of caring for a seriously ill child at home are complex extra heating for the critically ill, the extra fuel costs for frequent hospital visits. (Average round trip in 60 miles) 

Families tell us they struggle to afford essential healthcare and household items, clothing and bedding and the healthy foods they need for their critically ill child. 

Adjusting to life with brain cancer can be overwhelming - many activities simply become impossible especially with their child’s lack of mobility. Families need large buggies, special chairs, even stair lifts.The NHS wait list for an electronic wheelchair or stair lift to give a child back some of independence is 18 months + 

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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

## **IMPACT ON PARENTS & GUARDIANS** 

It’s not uncommon parents to have feelings of guilt, helplessness and confusion. 

For struggling parents, coping with the immense challenges of childhood cancer, financial worries made the simple act of fun family times very difficult. Parents frequently suffer a poorer quality of life in terms of their own physical and mental health and well-being and in their social relationships. 

Parents are increasingly asked to fill the void left by staff shortages in the NHS (Children’s nurses account for just 6% of the Uk’s total nurse population).  Families are falling through the ever widening gaps in health and social care and this is putting an  immense and relentless strain onto these families. 

This relentless pressure of 24/7 care combined with the financial cost of living crisis is impacting on parent’s wellbeing and mental health. 

35% of parents show signs of acute stress 24% of parents have been diagnosed with Post Traumatic Stress Disorder (PTSD) 70% of parents have been prescribed anti depressants and/or sleeping pills 

## **IMPACT ON FUNDRAISING** 

Annually, we secure significant funding via large events, corporate sponsorship contracts & ticket sales. We also secure further funds via live auctions.  The cost of living crisis has had a huge impact on the above. However, our double donation Crowd funders (supported by Aviva) have encouraged our regular donors to chip in and has created new donors which has greatly eased the pressure. 

## **The support we put in place to address the COL crisis:** 

To help relieve the financial & emotional strain Support Workers support families with everything from providing essential healthcare, food & household items, e.g. clothing & bedding, & funding specialist equipment. We give support with accessing the right benefits, signpost for financial support as well as giving compassion and simply someone to unburden with. We also increased our psychosocial support services to fill the gaps in support via the NHS. 

We updated our website to current CMS and redesigned the pages to give a cleaner more modern look and make it more user friendly. We also implemented e-commence, Live Chat, social media.  Senior management were trained to use the software so that the website can be regularly updated and story blogs can link to social media. 

We applied to many more Charitable Trusts and Foundations and following fundraising successes we were able to re-open our grant giving in December 2021. 

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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

## **The services we were able to provide:** 

We increased our psychosocial support services to fill the gaps in support via the NHS. We took our support sessions online and delivered via Zoom with the help of our wonderful volunteers. 

Live Chat’ via our website proved a popular new way for families to reach out for help. Understanding more about how families cope with cancer related stress is enabling us to develop needs driven support services. 

Generally families have described that the resources are helping to address the ‘common experiences’ outlined from the questionnaires. Providing children & their families with ongoing personalised support packages & information is helping to improve the experience throughout their cancer journey. 

## **ONLINE SUPPORT SYSTEMS CREATED:** 

## **Live Chat:** 

Accessed via our homepage. http:// www.josssearchlight.org.uk. This service runs daily from 9.00am - 5.00pm. It is also installed via the Support Services Manager’s mobile phone for out of hours enquiries that are more urgent. 

## **Psychosocial & Art Therapies** : 

We have an ongoing demand for these services. Art therapy sessions are focused on fine and gross motor skills. 

## **Peer Support Group Sessions via Zoom** 

The emphasis is on health issues impacted by the pandemic. 

## **SUMMARY OF FEEDBACK FROM BENEFICIARIES:** 

- 1 Relieves anxieties for children and their parents 

- 2 Gives the ability to express feelings & communicate with others ‘who understand’ 3 Creates family links & develops better awareness 

- 4 Helps to build better relationships & bonds 

- 5 Gives families ‘a voice’ via our ‘Common Experiences’ program 

- 6 Provides structure to the day for children 

- 7 Gives respite care to parents 

‘Live Chat’ via our website is proving a popular new way for families to reach out for help. Understanding more about how families cope with brain cancer related stress is enabling us to develop needs driven support services. 

Generally families have described that the resources are helping to address the ‘common experiences’ outlined from the questionnaires. Providing children & their families with ongoing personalised support packages & information is helping to improve the experience throughout their cancer journey. 

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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

## **KEY SERVICES** : 

We are dedicated to strengthening our understanding of the challenges incurred by families. Via our focus groups of children, siblings, parents, health and education professionals (in addition to existing findings) we are establishing an extraordinary grasp of what is most needed by families.Families advised us that having a child in hospital at Christmas time is especially challenging. We therefore appealed for more In Kind donations for make our Christmas hampers more special with entertainment items such as gaming and craft materials as well as luxury items for the whole family to enjoy. Gift boxes & Christmas hampers were distributed to families week commencing 7th December through to Christmas Eve and were well received. 

Our Common Experiences program indicates that the biggest gaps in childhood  brain cancer journeys are within the area of long term recovery - largely relating to communication needs, emotional needs especially following long periods in hospital and better provision following the NHS ‘Ringing The Bell’ (to signal the official end of treatment). 

Via our support work and the families we support, we actively listen to ensure the voices and experiences of children, siblings and families are instrumental to our support service development, This enables us to share our findings with families, health and education professionals and to work to make a difference. 

## **Returning to school following cancer treatments** 

Looking at all the responses we can say that experiences have largely been negative, particularly for the newly diagnosed. Parents comments included that they did not feel systems were in place regarding care provisions for their child. For many they felt their voices were not listened too and EPC plans were poor. A few commented that their child had seemed ‘happier’ being home schooled but it seems that’s largely due to not feeling so vulnerable/the subject of bullying. 

Children with cancer experience a wide range of developmental vulnerabilities in their physical health and well-being and have lower academic achievement than peers without cancer, in some cases being less likely to pass educational milestones 

Conclusions are that overall lockdown has caused more stress and caused parents more anxiety about sending their child back to school. Many have not returned. 

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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

The latest findings via our focus groups & community groups identified an increasing number of adolescents affected by anxiety regarding body image following cancer treatments. Treatment with chemotherapy often results in hair loss (including eyelash/eye brow) steroid-induced weight gain, which are particularly distressing to adolescents. Many have suffered social discrimination contributing to feelings of depression and low self esteem. Our support work addresses the emotional impact of these issues for teenagers and will help prevent anxiety & depression.In summary our work highlighted the multiple challenges following cancer treatments, promoted positive self-image and the acceptance of a broad range of appearances. 

## **Long term communications** 

Our Common Experiences program indicates that the biggest gaps in childhood cancer journeys are within the area of long term recovery - largely relating to communication needs, emotional needs especially following long periods in hospital and better provision following the NHS ‘Ringing The Bell’ (to signal the official end of treatment). 

## **Transition from child to adult services** 

Childhood cancer patients sometimes are not sufficiently well informed about their treatment history on reaching adulthood, which can affect their ability to benefit from adequate followup care. Transition between children’s and adults’ services is known to be a critical point for childhood brain cancer survivors and it can be challenging to find the right time to initiate the transition process and determine where to transition the patient. 

## **Art therapy projects:** 

With the support of our In Kind partners and funders we provided art therapy kits to children.The art kits give opportunities for self expression and socialisation and we’ve focused special effort on reaching the most vulnerable.The activities offer children the chance to express themselves, experiment, solve real problems, and explore new ideas. In the process, children develop key competencies and new skills that help them to cope with stressful circumstances and build healthy relationships. Our childhood cancer art project is bringing real change to the lives of children struggling with mental health related to their critical illness. There are also wider benefits in creating understanding of the cancer journey. In addition to our own art projects we have successfully collaborated with The Brain Tumour Charity to provide artworks from children and families for the ‘Time’ Art Exhibition. 

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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

## **Public benefit:** 

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the trustees' report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 

## **Financial sustainability:** 

Due to successfully raising funds via we increased our income .Our work is sustainable as we have replaced our lost event income by applying to more Charitable Trusts & Foundations. We have also worked hard to ensure that we secure multiple year donations from a small number of charitable trusts. 

## **Financial review:** 

The charity received total income of £111,453, the cost of raising funds was £79,184. This was a good fundraising result. 

## **Risk assessment:** 

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. 

## **Reserves policy:** 

The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily. 

The policy is to ensure free reserves for 6 months of expenditure. Joss Searchlight is very dependent on its own fundraising efforts. The trustees ensure that the reserves are regularly checked and keep the reserves policy under quarterly review. 

The trustees are unconcerned by the surplus level held at 31st March 2023 given that in addition to the above, allowing for income fluctuations, the trustees plan to commit substantial funds to raise further awareness of brain tumours and in collaborations with The Brain Tumour Charity and other cancer charities to fund UK paediatric clinical trials. 

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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

## **Governing document:** 

Joss Searchlight is a company limited by guarantee without share capital use of 'Limited' exemption, governed by its Memorandum and Articles of Association as amended on 3 November 2011. It is registered as a charity with the Charity Commission. Members of the charitable company guarantee to contribute amounts not exceeding £1 to the assets of the charitable company in the event of winding up. 

## **Recruiting & appointing trustees:** 

Trustees are known to us and have ‘lived’/direct experience of caring for a child with cancer, two have experience of working as consultants at Macmillan Cancer Support, one as an employee within Cancer Research. 

## **Volunteers:** 

We have a total of 44 wonderful volunteers who support the work of our charity, last year as the majority of our events were cancelled our core 20 volunteers supported us. Volunteers contribute greatly to the charity by: 

- 1 Creating awareness of childhood cancer, e.g. delivering publications to treatment centres and promoting messages online. 

- 2 Support Services - organising activities, e.g. art therapy sessions, meeting with families to offer support, delivering toys, art materials, cleaning materials and other support items. Creating and delivering small remembrance gifts, e.g. to families who lost a child to cancer. 

- 3 Working with our focus groups to establish ‘common experiences’ and what helps to build resilience. 

- 4 Evaluating how well health, education and social services listen to children with cancer and their families. 

- 5 Event planning and delivery, e.g. our annual Christmas Ball for 300 guests. 

## **FUTURE PLANS:** 

Our key priorities include: 

Looking for opportunities to expand our support services to give families access to care services and resources. 

Conducting ongoing evaluation to continue the development of the information for families on our website and ensure we’re meeting their needs. 

To continue to collaborate with The Brain Tumour Charity and other associated charities to complete a 5 year research program into aggressive paediatric brain cancers. We also plan to continue to collaborate with collective voices and plan to link with The Brain Tumour Charity regarding their art exhibition ‘Time’ and ongoing awareness. 

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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

## **Support Services** 

Central to our support is for every child with a brain tumour to be properly cared for and supported at home with their families whenever possible and to have involvement in all decisions. 

## **Communications** 

We need our new website to expand our reach, grow our audience and promote more digital activity. We need to consolidate online articles on wellbeing to help families navigate the cancer journey. The content in the family sections are informed by the needs and issues faced by families and by the health professional community, 

We need to develop a stronger public voice for families on key issues and develop communication tools to improve communication of our impact. We need to continue our campaign to raise awareness of the pressure on families with the cost of living crisis and of families having increased expectations to deliver 24/7 support with little help. Much of the care of children with brain cancer is at home and families are reliant on local services. These are often difficult to source due to lack of resources. 

## **‘ Common Experiences ’ Program** 

By addressing the key learnings from the support sessions we are able to create a strong foundation to develop future support services. Key themes are lack of psychosocial support & lack of collaboration. 

## **Key Aims:** 

1. To shed light on relatively ignored issues and make the case for an increased focus on childhood brain cancer inequalities. 

2. Create a patient care continuum. The time frame of having the correct diagnosis, treatment being initiated, fatal treatment- related toxicities being identified and addressed, and treatment completed in the pathway to cure. 

3. Establish differences in terms of rates of undiagnosed cases, access to high-quality diagnostic services and, ultimately, outcomes, depending on where they live and the circumstances in which they grow up. 

4. Provide high-quality follow-up care that addresses the social and socioeconomic impacts of a childhood cancer diagnosis, as well as the physical and psychological late effects. 

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**Joss Searchlight Registered number: 07580941 Registered Charity Number: 1141704 Trustees' Charity Report** 

## **It’s Good to Talk Films** 

Once again we will feature interviews with parents to create better understand of the extreme pressure of a child’s critical illness on family life. To add to our series of informative films: 

## **Inequalities** 

Short Term : as children undergo treatment as patients. Increased financial stress, reduced health & wellbeing, poorer quality of life for child & their family 

Intermediate: neuro cognitive impairment, increase risk of death, educational difficulties related to illness. 

Long Term: as survivors. leading to increased risk of long-term conditions, developmental vulnerability and reduced educational attainment, there is the potential for childhood cancer survivors to endure longer-term inequalities, which can stretch into adulthood. 

## **Research** 

Since the charity’s start we have been dedicated to raise awareness of DIPG and other leading causes of death from brain cancer in children. It is a subject very close to our charities heart as over the past decade we have known of over 300 children die from this cruel brain tumour. For parents to be told by the NHS ‘there’s nothing we can do’ is devastating. We are committed to raise more awareness in order to raise funds to help research find a cure. We plan to work in collaboration with large cancer research charities. 

## **Develop multi-year funding** 

As a small charity most of our funding is for one year only.  We have a number of charity partners who support us annually, we are aiming to develop these relationships into 3 year funding commitments to strengthen the stability of our core income and enable us to commit to the provision of longer term support services and research. 

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**Joss Searchlight Independent Examiners report to the members of Joss Searchlight** 

## **Opinion** 

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023, set out on pages 14 to 27. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Responsibilities and Basis of Report** 

As the charity’s trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). 

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charitable company’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent Examiner's Statement** 

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

1) accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

## 2) the accounts do not accord with those records; or 

3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 

4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. However, I would like to draw your attention to the related party disclosure in Note 13 on pages 23. 

A Edwards FCCA Independent Examiner for and on behalf of Burrows & Edwards Limited Independent Examiner 26 June 2023 

2 Meadow Court High Street Witney Oxfordshire OX28 6ER 

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## **Joss Searchlight Income Statement for the year ended 31 March 2023** 

|**Notes**<br>**Income from generated funds:**<br>Charitable activities<br>3<br>Charitable Grants<br>Direct charitable expenditure<br>Expenditure on raising funds<br>Support and governance costs<br>**Operating (loss)/profit**<br>4<br>Interest payable<br>6<br>**(Loss)/profit on ordinary activities before taxation**<br>Tax on (loss)/profit on ordinary activities<br>**(Loss)/profit for the financial year**|**2023**<br>**£**<br>111,453<br>(50,700)<br>(60,972)<br>(12,490)<br>(5,722)<br>(18,431)<br>(487)<br>(18,918)<br>-<br>(18,918)|**2022**<br>**£**<br>109,953<br>(3,150)<br>(45,949)<br>(3,370)<br>(7,996)<br>49,488<br>-<br>49,488<br>-<br>49,488|
|---|---|---|



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## **Joss Searchlight** 

## **Statement of Comprehensive Income for the year ended 31 March 2023** 

|**Notes**<br>**(Loss)/profit for the financial year**<br>**Other comprehensive income**<br>**Total comprehensive income for the year**|**2023**<br>**£**<br>(18,918)<br>(18,918)|**2022**<br>**£**<br>49,488<br>49,488|
|---|---|---|



15 



## **Joss Searchlight Statement of Financial Position as at 31 March 2023** 

|**Notes**<br>**Fixed assets**<br>Tangible assets<br>7<br>**Current assets**<br>Stocks<br>8<br>Debtors<br>9<br>Cash at bank and in hand<br>**Creditors: amounts falling due**<br>**within one year**<br>10<br>**Net current assets**<br>**Total assets less current**<br>**liabilities**<br>**Creditors: amounts falling due**<br>**after more than one year**<br>11<br>**Net assets**<br>**Capital and reserves**<br>Profit and loss account<br>12<br>**Total equity**|470<br>3,500<br>128,214<br>132,184<br>(2,763)|**2023**<br>**£**<br>10,830<br>129,421<br>140,251<br>(9,517)<br>130,734<br>130,734<br>130,734|**2022**<br>**£**<br>12,582<br>1,176<br>3,500<br>148,378<br>153,054<br>(2,763)<br>150,291<br>162,873<br>(12,515)<br>150,358<br>150,358<br>150,358|
|---|---|---|---|



16 



## **Joss Searchlight Statement of Financial Position as at 31 March 2023** 

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard 102 Section 1A smaller entities. 

For the financial year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. 

No notice has been deposited under section 476 of the act requesting the company to obtain an audit. 

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. 

Mr N Parkes Director Approved by the board on 26 June 2023 

17 



## **Joss Searchlight Statement of Changes in Equity for the year ended 31 March 2023** 

|**At 1 April 2021**<br>Profit for the financial year<br>Transfer between funds<br>**At 31 March 2022**<br>**At 1 April 2022**<br>Loss for the financial year<br>Transfer between funds<br>**At 31 March 2023**|**Designated**<br>**Funds**<br>**£**<br>-<br>25,000<br>25,000<br>25,000<br>115,000<br>140,000|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-|**Unrestricted**<br>**Funds**<br>**£**<br>100,870<br>49,488<br>(25,000)<br>125,358<br>124,652<br>(18,918)<br>(115,000)<br>(9,266)|**Total**<br>**£**<br>100,870<br>49,488<br>-<br>150,358<br>149,652<br>(18,918)<br>-<br>130,734|
|---|---|---|---|---|



18 



## **Joss Searchlight Statement of Cash Flows for the year ended 31 March 2023** 

|**Notes**<br>**Operating activities**<br>(Loss)/profit for the financial year<br>Adjustments for:<br>Interest payable<br>Depreciation<br>Decrease in stocks<br>Decrease in debtors<br>Decrease in creditors<br>Interest paid<br>Cash (used in)/generated by operating activities<br>**Investing activities**<br>Payments to acquire tangible fixed assets<br>Cash used in investing activities<br>**Financing activities**<br>Repayment of loans<br>Cash used in financing activities<br>**Net cash (used)/generated**<br>Cash (used in)/generated by operating activities<br>Cash used in investing activities<br>Cash used in financing activities<br>Net cash (used)/generated<br>Cash and cash equivalents at 1 April<br>Cash and cash equivalents at 31 March<br>Cash and cash equivalents comprise:<br>Cash at bank|**2023**<br>**£**<br>(18,918)<br>487<br>2,097<br>706<br>-<br>-<br>(15,628)<br>(487)<br>(16,115)<br>(345)<br>(345)<br>(2,998)<br>(2,998)<br>(16,115)<br>(345)<br>(2,998)<br>(19,458)<br>147,672<br>128,214<br>128,214|**2022**<br>**£**<br>49,487<br>-<br>2,816<br>2,218<br>6,853<br>(1)<br>61,373<br>-<br>61,373<br>(3,154)<br>(3,154)<br>(1,475)<br>(1,475)<br>61,373<br>(3,154)<br>(1,475)<br>56,744<br>91,634<br>148,378<br>148,378|
|---|---|---|



19 



**Joss Searchlight Notes to the Accounts for the year ended 31 March 2023** 

## **1 Summary of significant accounting policies** 

## _**Basis of preparation**_ 

The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. 

## _**Turnover**_ 

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. 

## _**Intangible fixed assets**_ 

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. 

## _**Tangible  fixed assets**_ 

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: 

|Freehold buildings|over 50 years|
|---|---|
|Leasehold land and buildings|over the lease term|
|Plant and machinery|over 5 years|
|Fixtures, fittings, tools and equipment|over 5 years|



## _**Investment property**_ 

Investment property is initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit or loss. 

## _**Investments**_ 

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. 

## _**Stocks**_ 

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. 

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## **Joss Searchlight Notes to the Accounts for the year ended 31 March 2023** 

## _**Debtors**_ 

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 

## _**Creditors**_ 

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 

## _**Taxation**_ 

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. 

## _**Provisions**_ 

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. 

## _**Foreign currency translation**_ 

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. 

At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. 

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## **Joss Searchlight Notes to the Accounts for the year ended 31 March 2023** 

## _**Leased assets**_ 

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term. 

## _**Pensions**_ 

Contributions to defined contribution plans are expensed in the period to which they relate. 

## **2 Critical accounting estimates and judgements** 

No significant accounting estimates and judgements have had to be made by the trustees in preparing these financial statements. 

|**3**<br>**Analysis of turnover**<br>Charity Shop/Ebay Shop<br>Fundraising income<br>By geographical market:<br>UK<br>**4**<br>**Operating profit**<br>This is stated after charging:<br>Depreciation of owned fixed assets<br>**5**<br>**Staff costs**<br>Wages and salaries<br>Social security costs<br>Other pension costs|**2023**<br>**£**<br>-<br>111,453<br>111,453<br>111,453<br>**2023**<br>**£**<br>2,097<br>**2023**<br>**£**<br>-<br>-<br>-<br>-|**2022**<br>**£**<br>5,518<br>104,435<br>109,953<br>109,953<br>**2022**<br>**£**<br>2,816<br>**2022**<br>**£**<br>-<br>-<br>-<br>-|
|---|---|---|



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## **Joss Searchlight** 

## **Notes to the Accounts** 

## **for the year ended 31 March 2023** 

|**Average number of employees during the year**<br>Administration (including Trustees)<br>**6**<br>**Interest payable**<br>Bank loans and overdrafts<br>**7**<br>**Tangible fixed assets**|**Number**<br>6<br>6<br>**2023**<br>**£**<br>487|**Number**<br>6<br>6<br>**2022**<br>**£**<br>-|
|---|---|---|



|**Equipment**<br>_At cost_<br>**£**<br>**Cost or valuation**<br>At 1 April 2022<br>19,705<br>Additions<br>260<br>At 31 March 2023<br>19,965<br>**Depreciation**<br>At 1 April 2022<br>8,957<br>Charge for the year<br>1,651<br>At 31 March 2023<br>10,608<br>**Carrying amount**<br>At 31 March 2023<br>9,357<br>At 31 March 2022<br>10,748<br>**8**<br>**Stocks**<br>Donated goods and good for distribution<br>**9**<br>**Debtors**<br>Other debtors|**Fixtures**<br>**and Fittings**<br>_At cost_<br>**£**<br>4,043<br>85<br>4,128<br>2,659<br>221<br>2,880<br>1,248<br>1,384|**Motor**<br>**Vehicles**<br>_At cost_<br>**£**<br>4,500<br>-<br>4,500<br>4,050<br>225<br>4,275<br>225<br>450<br>**2023**<br>**£**<br>470<br>**2023**<br>**£**<br>3,500|**Total**<br>**£**<br>28,248<br>345<br>28,593<br>15,666<br>2,097<br>17,763<br>10,830<br>12,582<br>**2022**<br>**£**<br>1,176<br>**2022**<br>**£**<br>3,500|
|---|---|---|---|



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## **Joss Searchlight** 

## **Notes to the Accounts for the year ended 31 March 2023** 

|**10 Creditors: amounts falling due within one year**<br>Bank loans<br>Trade creditors<br>**11 Creditors: amounts falling due after one year**<br>Bank loans<br>**12 Profit and loss account**<br>At 1 April<br>(Loss)/profit for the financial year<br>At 31 March<br>**Designated Funds:**<br>Brain tumour research<br>Raising awareness<br>Support work activities<br>Holiday grant programme<br>Unrestricted funds|**2023**<br>**£**<br>1,863<br>900<br>2,763<br>**2023**<br>**£**<br>9,517<br>**2023**<br>**£**<br>149,652<br>(18,918)<br>130,734<br>50,000<br>12,000<br>20,000<br>-<br>48,734<br>130,734|**2022**<br>**£**<br>1,863<br>900<br>2,763<br>**2022**<br>**£**<br>12,515<br>**2022**<br>**£**<br>100,870<br>49,488<br>150,358<br>50,000<br>40,000<br>25,000<br>25,000<br>10,358<br>150,358|
|---|---|---|



## **13 Related party transactions** 

It was agreed at the charity's outset that Dianne Parkes, Director, would work as fundraiser due to her experience in fundraising and her knowledge of the organisation. This is considered to be a payment for provision of services and consent from the Charity Commission was obtaned in 2013. 

During the financial year the amount of consultancy fees paid (via the company Absolute Works Ltd of which D Parkes is a Director) was £33,123 inclusive of VAT. (2021/22 £33,800 inclusive of VAT). 

Note: the charity occupies a large 2 storey building owned by two of the directors rent free. The Board of Directors consider it reasonable to reimburse the Directors for a portion of the electricity and heating, internet and telephone/helpline costs that they have paid personally. 

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## **Joss Searchlight Notes to the Accounts for the year ended 31 March 2023** 

## **14 Presentation currency** 

The financial statements are presented in Sterling. 

## **15 Legal form of entity and country of incorporation** 

Joss Searchlight is a private company limited by guarantee and incorporated in England. 

## **16 Principal place of business** 

The address of the company's principal place of business and registered office is: 

Registered office: 21 Bedford Square London WC1B 3HH 

Principal place of business: Station House 15 Station Lane Witney OX28 4BB 

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## **Joss Searchlight Detailed profit and loss account for the year ended 31 March 2023** 

_This schedule does not form part of the statutory accounts_ 

|**Sales**<br>Charitable Grants<br>Administrative expenses<br>**Operating profit**<br>Interest payable<br>**Profit before tax**|**2023**<br>**£**<br>111,453<br>(50,700)<br>(5,722)<br>55,031<br>(487)<br>54,544|**2022**<br>**£**<br>109,953<br>(3,150)<br>(7,996)<br>98,807<br>-<br>98,807|
|---|---|---|



26 



## **Joss Searchlight Detailed profit and loss account for the year ended 31 March 2023** 

_This schedule does not form part of the statutory accounts_ 

|**Sales**<br>Charity Shop/Ebay Shop<br>Fundraising income<br>**Charitable Grants**<br>Charitable Grants<br>**Administrative expenses**<br>Charity Shop/Ebay Shop<br>Professional & Consultancy Fees re Fundraising<br>Gifts Donated from Stock Held<br>Motor expenses<br>Premises costs:<br>Light and heat<br>General administrative expenses:<br>Postage<br>Stationery and printing<br>Bank charges<br>Insurance<br>Computer and Software Costs<br>Repairs and maintenance<br>Depreciation<br>General Expenses<br>Legal and professional costs:<br>Independent Examination Fees<br>Other legal and professional|**2023**<br>**£**<br>-<br>111,453<br>111,453<br>50,700<br>12,490<br>33,123<br>27,849<br>1,334<br>74,796<br>738<br>738<br>-<br>-<br>6<br>-<br>353<br>104<br>2,097<br>101<br>2,661<br>960<br>29<br>989<br>79,184|**2022**<br>**£**<br>5,518<br>104,435<br>109,953<br>3,150<br>3,370<br>33,338<br>12,611<br>333<br>49,652<br>462<br>462<br>739<br>391<br>32<br>180<br>1,950<br>180<br>2,816<br>13<br>6,301<br>900<br>-<br>900<br>57,315|
|---|---|---|



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