OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Registered number 07580941

Registered Charity Number: 1141704

Joss Searchlight

Report and Financial Statements

31 March 2025

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 2025.

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 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:

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.

1

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:

This report was approved by the board on 10 July 2025 and signed on its behalf.

Mr N Parkes Director

2

Joss Searchlight

CEO's Report

Joss Searchlight was founded in March 2011and gives a voice to the unique perspectives and urgent concerns of childhood brain tumour patients, survivors and their families - a voice that had been virtually absent in national debates on cancer policy at that time. We’re so proud of how far the childhood brain cancer community has come since we founded fourteen years ago. We are no longer a family community without a voice.

During the year we achieved many successes and positively impacted families with our many accomplishments. In the past year we raised £66,450 via online fundraising allowing us to increase our support services which especially allowed us to support the most vulnerable families facing poverty. What is clear is that the UK lacks support systems for parents struggling to care for a child with catastrophic illness leaving families particularly vulnerable to financial ruin at the time of cancer treatments and for many years after. Whilst we’re proud of the difference we make we also acknowledge that there is still much work to be done. Childhood brain cancer has a profound and lasting financial impact of families. Families need considerable support to mitigate the economic burden and to support the wellbeing of the whole family. That’s why we run projects and promote voices to make sure our brain tumour family community is heard and for a future hope that families living with child brain cancer are treated more fairly.

We also remain committed to advancing programs for the development of safer cancer treatments for children which address the unique needs and life long challenges faced by the UK’s 1,600 childhood brain cancer sufferers and their families. This past year has been particularly special joining our partners at The Brain Tumour Charity to amplify the voices of our family community to launch the most high-profile policy campaign yet - The National Brain Tumour Strategy.

In 1962 American Astronaut Neil Armstrong’s 2 year old daughter, Karen (affectionally known as “Muffie’) died from DIPG the same rare brain cancer that stole the life of my son Joss. Armstrong famously said ‘How can they send me to the moon but can’t cure my daughter?’ In 63 years very little has advanced and still this childhood cancer has no survivors and very little funding.

We’ve been banging the drum for a long time now and we’re therefore proud that our initial £150,000 clinical trial funding is helping to drive excellence and capacity. Researchers are now studying two oral drugs given after radiotherapy to children diagnosed with a High-Grade Glioma (including DIPG) to find safer, more effective cancer treatments. We are also passionate about the Rare Cancers Bill which aims to make provision to incentivise research and investment into the treatment of rare types of cancer and for connected purposes. We know we still have much work to do. Brain cancer is the number one cause of death by disease and only one in three children make the five year survival. Too many children are still dying from brain cancer or from the secondary long-term effects of their treatment, which include second cancers and heart failure. Every year we are deeply saddened by the heart breaking stories of the beautiful children lost to this cruel disease, most under 7 years old. Each and everyone of the 336 children known to us strengthens our determination for Joss Searchlight to be a guiding light.

Thank you to all our wonderful volunteers for standing with us and to the many generous individuals, charitable trusts and foundations and corporate supporters who help to make our work possible.

Nigel Parkes CEO

3

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:

Childhood brain cancer has a profound and lasting financial impact of families. Families need considerable support to mitigate the economic burden and to support the wellbeing of the whole family. In 2024/25 we received a further increase of 37% to our Helpline with calls being longer & more complex as families struggle to cope with the COL crisis.

The 4 major themes that are contributing factor to the severe economic pressures are:

  1. Loss of income due to a reduction in hours or termination of parental employment. (I in 5 cases both parents have no option but to both cease work to care for their children) 2. Out-of-pocket expense for additional treatments, vitamins and supplements

  2. Travel expenses and accommodation for treatment and follow up care

  3. An inability to cope with the new challenges of the complex welfare system

THE IMPACT ON FAMILIES

The cost of living is severely affecting the families we support. Via phone conversations and questionnaires and our ongoing cost of living project families tell us that their debts accrued over the course of the cancer treatments.The cost of nutritious food, energy bills and travel to numerous hospital appointments has become increasingly unmanageable, especially for the 1 in 5 families where neither parent is able to work and they have to live off their child’s Disability Living Allowance. At the same time the cost of additional health care needs, vitamins and supplements, aids and adaptions are also on the increase. On average families need to find an additional £230 per week in extra costs to cover the needs of having a child with brain cancer.

With a stretched NHS and social care services and changes to welfare support, families rely on charities like us to help improve the support and services they need. Although there are some 16 charities in England and Wales to support adults with one of the top 5 cancers we’re only of the very few working nationwide to address the needs of families affected by childhood brain cancer.

Families who’ve received support & signposting are on average £5,000 per annum better off helping to ease the pressure. Generally families have described that our resources helped to ease problems & helped to build resilience. Our support services are being highly praised by our cancer family community for tackling the unmet needs. It provides children & their families with ongoing personalised support packages & information which is helping to improve the experience throughout their cancer journey. Feedback direct from families &

4

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

via our community volunteers have informed us that the information, family grants & boxes of essential items have been well received. As the COL crisis continues, we are seeing more families come to us for top-ups of essential household items & hearing about more families turning their heating off to save energy. By providing basic essentials to a family we alleviate some financial pressure, meaning they can put the heating on for a bit longer, or can cook a healthy meal

We also supported via our online Live Chat engaging with families to establish individual family needs & ensuring families can access the support & information they need both via our direct services & online platforms & signposting to additional sources of support. Volunteers supported the sourcing of goods (essential items) for the family hampers, appealing for shopping vouchers, packing & distribution of hampers/goods to family homes. We promoted our work via our website & via social media to our support groups & 43,000 social media followers.

KEY SERVICES

Our Support Workers provide the tools to help families cope with the demands of treatment and to minimise family disruption and related stress. Areas of support address the emotional, educational, accommodation, financial and survivorship needs of our children and families both from a therapeutic and recreational aspect. Via our support work & the families we support we actively listen to ensure the voices and experiences of children, siblings & families are heard.

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 & simply someone to unburden with. We also increased our psychosocial support services to fill the gaps in support via the NHS.

Via our support services we’re establishing an extraordinary grasp of what is most needed by families.This enables us to share our findings with families, health and education professionals and work to make a difference.

Key Aims of our cost of living support work

  1. Put support systems in place to ease the financial pressure on families. To help relieve the financial & emotional strain Support Workers support families with everything from providing essential healthcare, food & household items, e.g. clothing, bedding and funding specialist equipment.

  2. We give support with accessing the right benefits, signpost for financial support as well as giving compassion & simply someone to unburden with.

  3. Assess the financial impact of care on the household of families affected by child brain tumours

  4. Examine the impact of child brain tumours on the quality of life and personal wellbeing of all family members

5

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

  1. Use the information we find to work with our charitable partners consortium to inform the government and policy makers about areas where they need to focus efforts to improve care.

Our Common Experiences program

Everything we do in our support work is based on listening to the voices and opinions of the families we support. The ultimate goal being to dramatically improve the quality of life for families affected by childhood brain tumours. Every quarter we run our Common Experience program, a series of questionnaires forming the core evidence behind our social research projects. The aim of the program is that all the insight, learning and expertise that families have gained from their lived experiences of childhood cancer is valued and used to help other families to have better, less stressful family cancer journeys.

We share stories with our community and via our support groups for shared support and learning we learnt that many families use LEGO to help to help come together to heal difficult emotional traumas and come to terms with lessened abilities. For many years Joss Searchlight has been supplying LEGO sets as part of our gift/entertainment activities for children spending long periods in hospital. Our focus group of adolescents have been collecting additional LEGO materials and repurposing them and tell us that they feel like they belong to a group of friends who are like them. We’ve encouraged them to display models online and they’ve taken pride in successfully building them, in the skills used and the creativity. Although it’s good to see photographs many families have said it would be much better done as part of peer group support and at specially arranged workshops and events exhibited in display cabinets.

Our family community also told us how they are struggling financially, one third expressed considerable concerns about the ability to put nutritious food on the table with 28% saying they felt hopeless.In addition maintaining employment whilst caring for a child with brain cancer is exceptionally challenging. The average overall loss of income due to having a child with brain cancer is over £12,500 per household per annum. In one in every four cases both parents are unable to work.

Families told us the pressure doesn’t end when the cancer treatments stop. The follow up phase of the illness continues to have long-term effects of the financial stability of the family. Many families say they are still paying off debts 5 years post treatment. A few parents tragically disclosed having to re-mortgage their homes, take money out of their pension funds and holiday saving plans to pay for the extra costs involved. As the child’s illness progresses parents have to further reduce their working hours, many cease working to care for their child. They may also lose out on benefits as the welfare system becomes more challenging to navigate.

6

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

Our Common Experience questionnaires illustrate how the UK lacks support programs for parents caring for a child with catastrophic illness. Employers often have ‘compassionate leave’ programs geared toward caring for a spouse or parent with a terminal illness. However no such program exists for parents caring for a child and parents are left appealing for compassion. Families are particularly vulnerable to financial ruin at the time of their child’s cancer treatments and for many years after. This adds to the unbearable pressure on parents and unsurprisingly many marriages/partnerships cannot survive the relentless pressure.

Art/Play therapy projects:

We achieved our aims by providing free art kits & workshops to children affected by childhood brain cancer, their siblings & parents to allow them to benefit. These included sketching, paintings, group poems, model making & textiles. Via our online gallery & via partner galleries & events we provided a place for those affected by childhood brain cancer to share their work so that they felt heard, understood & part of the wider cancer community.

With the support of our In Kind partners and funders during 2024 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 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 Art Exhibitions.

As a direct result of the support sessions we now have new ideas, conversations and stories so that we can continue to enhance our emotional support work. With the support of our wider cancer family community in this area (48 families) we have plans to expand the project further to strengthen our emotional support services.

7

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

Treatments for rare brain tumours

Our commitment to clinical trials remains strong and we are dedicated to funding clinical research into the rare and and devastating brain tumours in children, along with improved diagnostics, treatment and care. Our £150,000 funding is restricted for developing treatments that are less toxic to children and to finding treatments of child brain tumours to extend and improve life and hopefully prevent aggressive brain tumours in the future. Our initial seed funding is complete however we plan to commit further funding over the next 3 years.

Researchers are studying two oral drugs given post radiotherapy to children who have been recently diagnosed with a High-Grade Glioma (HGG), including DIPG

The key goal of this study is to determine the efficacy of the study drugs (successfully used in breast cancer treatment) to treat children that have genetic changes in pathways that these drugs target. The main question is to establish if the drugs can prolong the life of children diagnosed with a high-grade rare brain tumour. Although perhaps not curative, most parents in this devastating situation would be grateful of extended quality of life.

FUNDRAISING

Over the years we have secured significant funding via large events, corporate sponsorship, ticket sales and live auctions, however the cost of living crisis is continuing to impact on these revenue streams. We have however run successful Crowd funders and These match funding campaigns have created new donors and inspired our regular donors to chip in to help us reach target. In the past year we have successfully raised near £23,000 via Crowdfunding.

We also secured our first place via the ballot for the London Marathon where a young doctor from Southampton Children’s Hospital inspired by our work raised funds and secured publicity

COMMUNICATIONS

In Spring 2024 we had the wonderful opportunity to talk on ITV Meridian about our work and via our partnership working under the guidance of the Scientific Board at The Brain Tumour Charity. During the broadcast Cameron Miller, director of policy and strategy said

“Historically there has been a lack of funding going to brain tumour research and as a result of that we now have a legacy where there aren’t enough effective treatments coming through and we aren’t able to treat these conditions as well as we can some other cancers. So we need to see an increase in the amount of research that is done and part of the way that we do this is partnering with people like Joss Searchlight and using that incredible amount of money that they’ve raised to fund effective new research to bring new treatments to patients.”

8

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

CAMPAIGNING

During the year we have campaigned for five month for a National Brain Tumour Strategy. The campaign began by urging our families and supporters to sign the open letter to the Government. Thanks to the collaborative support of the brain tumour community 52,262 signatures were obtained in under 6 weeks. This sent a clear message to the Government that the community can’t wait any longer for solutions to the challenges faced by families affected by a brain tumour.

The campaign was proudly launched by standing strong with our founding trustee holding up a photo of 4 year old Joss, our inspiration. Our community braved the rain to let the World know about the desperate need for a National Brain Tumour Strategy and to remind people of the human impact behind the statistics.

The brain tumour community urgently needs a National Brain Tumour Strategy that enables:

  1. A faster, more efficient diagnosis

  2. Essential care and support for all

  3. Access to new and better treatments

  4. Increased pioneering research

Above all, the community needs to see an inclusive strategy that seeks to solve the challenges faced by the entire brain tumour community.

Our partners at The Brain Tumour Charity said “As we reflect on everything we’ve accomplished together, we remain hopeful, that when the time is right we can continue our partnership and explore even greater opportunities to make a lasting impact for the brain tumour community. We would be honoured to work with you again”

Our community has also campaigned for MP’s to approve the Rare Cancer Bill which has it’s third reading on 11th July 2025.

Rare and less common cancers account for 47% of all UK cancer diagnoses, and 55% of all cancer deaths. Brain cancer makes up 1,600 of these diagnoses every year, of which only 30% will survive five years. Despite these bleak figures, brain cancers and other rare cancers are disproportionately under diagnosed and opportunities for patients to register for clinical trials for new medicines are few and far between.

Other countries have taken measures to incentivise pharmaceutical companies to invest in clinical trials for rare cancers and the UK has fallen behind. This means that rare brain cancer child patients in the UK are missing out on potentially life saving clinical trials, with a recent survey from Cancer52 showing a staggering 82% of those with rare and less common cancers were not consulted on joining a clinical trial.

9

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

With the complex nature of these tumour types, and the limited child patient population, we want to take the fight against rare cancers to the next level, the UK needs to provide better encouragement to pharmaceutical companies to run trials.

This Bill offers new hope for those diagnosed with rare cancers, with a plan to incentivise new, cutting-edge research.

The Rare Cancers Bill will:

  1. Appoint a named responsible lead for the delivery of rare cancer research, providing greater accountability, facilitating collaboration and long-term coordination for the UK’s research landscape.

  2. Commit the Government to review the UK’s Orphan Drug Regulations, examining what can be done to improve the regulations to support the development of treatments for rare and less common cancer treatments.

  3. Ensure patient data from cancer registries across the UK is shared with the ‘Be Part of Research’ Registry with a new tailored service for rare cancers, collating all UK patient data in a single, accessible, registry.

Finally, we plan to continue to campaign to develop support for parents who care for children with catastrophic illnesses so that parents do not have to struggle financially to properly care for their family. Our findings from our work are supporting our organisation to work in collaboration with other cancer support charities for a better understanding of the immediate needs faced by families and a strong need for easy to complete benefit forms. Our report is not exhaustive, it simply sheds light on the difficulties faced & makes a case for an increased focus on families affected by childhood brain cancer inequalities. More work is needed to fully describe the inequalities & together with partners we’re work on closing the gaps & promoting changes.

10

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

Reserves policy:

Our work is sustainable due to our incredible volunteers raising funds to increase our income. We have also worked hard to ensure that we secure multiple year donations from a small number of charitable trusts and foundations.

The charity received total income of £180,480 the cost of raising funds was £65,869 (including Professional, Consultancy fees & VAT)

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 a annual basis will provide sufficient resources in the event the 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.

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 commitment 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 income or unexpected expenditure. The trustees will endeavour not to 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 2025 given that in addition to the above, allowing for income fluctuations, the trustees plan to commit substantial funds to raise further awareness of child brain tumours and in collaborations with The Brain Tumour Charity and other cancer charities to fund UK paediatric clinical trials.

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.

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.

11

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 2025, 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

A Edwards FCCA Independent Examiner for and on behalf of Burrows & Edwards Limited Independent Examiner 10 July 2025

2 Meadow Court High Street Witney Oxfordshire OX28 6ER

12

Joss Searchlight Income Statement for the year ended 31 March 2025

Notes
Income from generated funds:
Charitable activities
3
Charitable Grants
Direct charitable expenditure
Expenditure on raising funds
Support and governance costs
Operating profit/(loss)
4
Interest payable
6
Profit/(loss) on ordinary activities before taxation
Tax on profit/(loss) on ordinary activities
Profit/(loss) for the financial year		 2025
£
180,480
(56,650)
(102,052)
(266)
(18,674)
2,838
(2,262)
2,351
-
2,351		 2024
£
117,988
(51,200)
(60,679)
(886)
(12,686)
(7,463)
(248)
(7,711)
-
(7,711)

13

Joss Searchlight

Statement of Comprehensive Income for the year ended 31 March 2025

Notes
Profit/(loss) for the financial year
Other comprehensive income
Total comprehensive income for the year		 2025
£
2,351
2,351		 2024
£
(7,711)
(7,711)

14

Joss Searchlight Statement of Financial Position as at 31 March 2025

Notes
Fixed assets
Tangible assets
7
Current assets
Stocks
8
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due
within one year
10
Net current assets
Total assets less current
liabilities
Creditors: amounts falling due
after more than one year
11
Net assets
Capital and reserves
Profit and loss account
12
Total equity		 470
3,500
129,317
133,287
(8,890)		 2025
£
22,686
124,397
147,083
(21,709)
125,374
125,374
125,374		 2024
£
6,093
470
3,500
122,081
126,051
(2,763)
123,288
129,381
(6,358)
123,023
123,023
123,023

15

Joss Searchlight Statement of Financial Position as at 31 March 2025

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 2025 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 10 July 2025

16

Joss Searchlight Statement of Changes in Equity for the year ended 31 March 2025

At 1 April 2023
Loss for the financial year
Transfer between funds
At 31 March 2024
At 1 April 2024
Profit for the financial year
Transfer between funds
At 31 March 2025		 Designated
Funds
£
25,000
57,000
82,000
82,000
-
82,000		 Restricted
Funds
£
-
-
-
-		 Unrestricted
Funds
£
105,734
(7,711)
(57,000)
41,023
41,023
2,351
-
43,374		 Total
£
130,734
(7,711)
-
123,023
123,023
2,351
-
125,374

17

Joss Searchlight Statement of Cash Flows for the year ended 31 March 2025

Notes
Operating activities
Profit/(loss) for the financial year
Adjustments for:
Profit on sale of fixed assets
Interest payable
Depreciation
Decrease in stocks
Decrease in debtors
Increase in creditors
Interest paid
Cash generated by/(used in) operating activities
Investing activities
Payments to acquire tangible fixed assets
Proceeds from sale of tangible fixed assets
Cash used in investing activities
Financing activities
Repayment of loans
Capital element of finance lease payments
Cash generated by/(used in) financing activities
Net cash generated/(used)
Cash generated by/(used in) operating activities
Cash used in investing activities
Cash generated by/(used in) financing activities
Net cash generated/(used)
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
Cash and cash equivalents comprise:
Cash at bank		 2025
£
2,351
(1,775)
2,262
11,717
-
-
1,163
15,718
(2,262)
13,456
(28,535)
2,000
(26,535)
(3,156)
23,471
20,315
13,456
(26,535)
20,315
7,236
122,081
129,317
129,317		 2024
£
(7,711)
-
248
5,243
-
-
-
(2,220)
(248)
(2,468)
(506)
-
(506)
(3,159)
-
(3,159)
(2,468)
(506)
(3,159)
(6,133)
128,214
122,081
122,081

18

Joss Searchlight Notes to the Accounts

for the year ended 31 March 2025

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.

19

Joss Searchlight Notes to the Accounts for the year ended 31 March 2025

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.

20

Joss Searchlight Notes to the Accounts for the year ended 31 March 2025

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
Analysis of turnover
Charity Shop/Ebay Shop
Fundraising income
By geographical market:
UK
4
Operating profit
This is stated after charging:
Depreciation of owned fixed assets		 2025
£
-
180,480
180,480
180,480
2025
£
11,717		 2024
£
-
117,988
117,988
117,988
2024
£
5,243

21

Joss Searchlight

Notes to the Accounts

for the year ended 31 March 2025

5
Staff costs
Wages and salaries
Social security costs
Other pension costs
Average number of employees during the year
Administration (including Trustees)
6
Interest payable
Bank loans and overdrafts
7
Tangible fixed assets
Equipment
At cost
£
Cost or valuation
At 1 April 2024
20,304
Additions
393
Disposals
-
At 31 March 2025
20,697
Depreciation
At 1 April 2024
15,387
Charge for the year
3,978
On disposals
-
At 31 March 2025
19,365
Carrying amount
At 31 March 2025
1,332
At 31 March 2024
4,917		 Fixtures
and Fittings
At cost
£
4,295
456
-
4,751
3,344
817
-
4,161
590
951		 2025
£
-
-
-
-
Number
6
6
2025
£
169
Motor
Vehicles
At cost
£
4,500
27,686
(4,500)
27,686
4,275
6,922
(4,275)
6,922
20,764
225		 2024
£
-
-
-
-
Number
6
6
2024
£
248
Total
£
29,099
28,535
(4,500)
53,134
23,006
11,717
(4,275)
30,448
22,686
6,093

22

Joss Searchlight

Notes to the Accounts

for the year ended 31 March 2025

8
Stocks
Donated goods and good for distribution
9
Debtors
Other debtors
10 Creditors: amounts falling due within one year
Bank loans
Obligations under finance lease and hire purchase contracts
Trade creditors
11 Creditors: amounts falling due after one year
Bank loans
Obligations under finance lease and hire purchase contracts
12 Profit and loss account
At 1 April
Profit/(loss) for the financial year
At 31 March
Designated Funds:
Brain tumour research
Raising awareness
Support work activities
Holiday grant programme
Unrestricted funds		 2025
£
470
2025
£
3,500
2025
£
3,190
3,637
2,063
8,890
2025
£
1,875
19,834
21,709
2025
£
123,023
2,351
125,374
50,000
12,000
20,000
-
43,374
125,374		 2024
£
470
2024
£
3,500
2024
£
1,863
-
900
2,763
2024
£
6,358
-
6,358
2024
£
130,734
(7,711)
123,023
50,000
12,000
20,000
-
41,023
123,023

23

Joss Searchlight Notes to the Accounts for the year ended 31 March 2025

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 obtained 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 £65,603 inclusive of VAT. (2023/24 £38,746 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.

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: Station House 15 Station Lane Witney OX28 4BB

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

24

Joss Searchlight Detailed profit and loss account for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

Sales
Charitable Grants
Administrative expenses
Operating profit/(loss)
Interest payable
Profit/(loss) before tax		 2025
£
180,480
(56,650)
(120,992)
2,838
(2,262)
2,351		 2024
£
117,988
(51,200)
(74,251)
(7,463)
(248)
(7,711)

25

Joss Searchlight Detailed profit and loss account for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

Sales
Charity Shop/Ebay Shop
Fundraising income
Charitable Grants
Charitable Grants
Administrative expenses
Charity Shop/Ebay Shop
Professional & Consultancy Fees re Fundraising
Gifts Donated from Stock Held
Motor expenses
Premises costs:
Light and heat
General administrative expenses:
Postage
Stationery and printing
Bank charges
Insurance
Computer and Software Costs
Repairs and maintenance
Depreciation
General Expenses
Legal and professional costs:
Independent Examination Fees
Other legal and professional		 2025
£
-
180,480
180,480
56,650
266
63,603
38,449
3,137
105,455
1,800
1,800
-
22
1
249
225
96
11,717
240
12,550
960
227
1,187
120,992		 2024
£
-
117,988
117,988
51,200
886
38,746
21,933
422
61,987
1,800
1,800
161
169
4
-
2,930
254
5,243
178
9,484
960
20
980
74,251

26