Charty registration number 1159063
Oscar's Paediatric Brain Tumour Charity
Annual Report And Unaudited Financial Statements
For The Year Ended 31 March 2024

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs S Gray
Mrs M T Hughes
(Appointed 15 November
2023)
Mrs A BeCky￿th
Mr R K Mathew
Dr M J Taylor
Ms S Marino
(Appointed 1 January 2025)
Charity number
1159063
Registered office
Blake House
18 Blake Street
York
Y018QH
Independent examiner
Jessica Lawren￿ FCA CTA
Azets Audit Services Limited
12 King Street
Leeds
LS12HL

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
CONTENTS
Page
Trustees, report
Statement of Trustees, responsibilities
Independent examinevs report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-21

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's goveming document, the Charities Act 2011 and "Accounting and
Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102}" (effective 1 January 2019).
Objectives and activities
Policies and objectives
The object of OSCAR'S Paediatric Brain Tumour Charity is for the public benefit, the advan￿ment of health,
specifically in aid of paediatric brain tumour research and awareness, and assisting in the treatment, support, and
care of paediatric brain tumour patients, in particular but not exclusively by..
1. Funding or c(Ffvnding paediatric brain tumour research programmes or projects.
2. Funding or co-funding support and care programmes for paediatric brain tumour patients and their families.
3. Funding or C¢>funding projects that increase awareness of paediatn'c brain tumours and the signs and symptoms
associated with them.
4. Part-funding paediatric brain tumour treatment programmes outside the UK in cases where there are no
successful NHS funded treatment protocols available to them.
In setting the objectives and planning the activities the trustees have given careful consideration to the Charity
Commission's general guidance on public benefit. Details of how the charity has carried out its activities for public
benefit are given in the achievements and performance section.
b. Activities undertaken to achieve objectives
The Charity has continued to work with a number of organisations to achieve the following objectives..
1. Funding or co-funding paediatric brain tumour research programmes or projects in conjunction with Yorkshire's
Brain Tumour Charity, Leeds Teaching Hospitals and Leeds University on the Leeds Neurological Research Tissue
Bank, and The Newcastle-Upon-Tyne Hospitals NHS Foundations Trust funding survivorship research.
2. Funding or Cowfunding support and care programmes for paediatric brain tumour patients and their families
through over 600 hours of support. 55 Booster Boxes were sent to children wth brain tumours and their siblings
assisted in part by Yorkshire's Finest Hampers.
3. Funding projects that increase awareness of paediatric brain tumours and the signs and symptoms associated
th them including partnerships with over 40 schools and businesses to deliver talks, and Rapport Creative Design
on digital and print awareness leaflets.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
c. Main activities undertaken to further the Charity's purposes for the public benefrt
To ensure we had the funds to achieve our objectives, we set an income target of £180k which we fell just short of.
We looked to increase participation in events, creating new ones and continuing annual events. These included a
celebrity football match at York City's stadium, a walk over the Yorkshire Three Peaks, and teams in the Yorkshire
Marathon amongst many others. We applied for and received grants from a number of charitable trusts and
foundations. We also set up our first-ever supporter's group - Lily's Rainbow Fund- in memory of 4-year-old Lily
Harley from North Lincolnshire. We inueased our headcount by three new team members focusing on governance,
school partnerships, community fundraising and corporate partnerships.
We looked to increase public awareness of paediatric brain tumours through our digital channels, redesigning and
increasing our website content significantly, as well as further increasing our activity on social media. Posts were up
from 214 per platform to 255 in the 12 month period. Our followng on social media was up 33 %. New films were
created to get the aims and story of the charity out to different audiences. We also featured regularly in local press
in York as well as further afield in Warwckshire and NortlFEast England. TV and radio slots included Sky News, ITV
Calendar News. ITV Tyne-Tees News, That's TV York. Y01 Radio. BBC Radio York and York Mix.
We saw two of our youth volunteers separately awarded Child of The Year awards by different local press
organisations, and we were voted 3rd at the York Mix Charity of the Year av￿rdS.
We made contact with an increasing number of families whose children were affected by brain tumours, supporting
them through the wide reach of our Family Support Scheme which included messaging, signposting, advice, paid
for support such as physio, and Booster Boxes. A number of these parents have been helpful in shaping our future
ideas.
Our Trustees, CEO and Charity Manager worked well together to consider a number of possible projects to work on.
This involved making contacts in different areas of the brain tumour community - charities, researchers, clinicians,
businesses, families, schools and more. We worked alongside PASIC (Parents Association for Seriously111 Children)
in the East Midlands who referred families to us for support. The Tissue Bank continued to be funded and the
results of the survivorship research were published and presented in Philadelphia, USA. We also saw the
publication of the Sibling Support Toolkit following our collaboration wth Tom's Trust.
Our corporate partnerships continued to develop.. BNI Ebor, Yorkshire's Finest Hampers, Vantage Toyota York,
IceBubble Ltd, Camper King, Click Through Digital and a grassroots football team continued with their Charity of
The Year partnerships. New partnerships arose with BNI Wealthbuilders, New Guard Coatings, TSYS, Azets and
Cain North Fitness all supporting the charity. Two new schools and a golf club also nominated us astheir Charity of
The Year.
The Trustee team grew with the addition of Matthew Taylor, director of York Health Economics Consortium who
joined the board from April 1st 2023.
Achievements and performance
. Review of activities
The Charity did a review of its impact within the time frame, and has produced an Impact Report to share with
supporters htt s'.Ilwww.oscars
btc.or
Ihow-we-hel lim
act
Financial review
. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the
going con￿rn basis in preparing the financial statements. Further details regarding the adoption of the going
concem basis can be found in the accounting policies.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
b. Financial review
The Charity raised £166,842 in its 10th financial year.
The net loss was £27,196 {2023: income £10,503) for the year and the unrestricted fund balance as at 31 March
2024 was £155,533 (2023.. £191,988) including £23,364 (2023.. £39,826) designated funds. The free reserves as at
31 March 2024 were £124.980 {2023'. £148,285).
The Charity's reseNes policy takes into account the Charity's financial circumstances and other relevant factors. It
demonstrates the Charity's resilience and capacity to manage unforeseen financial difficulties. The Trustees
regularly monitor and review the effectiveness of the policy in the light of the changing funding aThJ financial climate
and other risks. The Charity's reserves policy should give Confiden￿ to our stakeholders that the Charity's finances
are being managed and can also provide an indicator of future funding needs.
The Trustees agreed in November 2023 to set the reserves policy at 3 months. This amounted to £52,500 and was
held in a separate bank account.
It is the policy of the Charity that unrestricted funds which have not been designated for a spe¢ifi¢ use should be
maintained at a level equivalent to be￿een three and six month's expenditure. The Trustees consider that resetves
at this level will ensure that. in the event of a significant drop in funding, they y￿11 be able to continue the Charity's
current activities while consideration is given to ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.
Plans for future periods
The Charity has a reserve of funds which wll be used to ensure the Charity is able to function into the future. The
Charity hopes to form more partnerships with local and national businesses, schools and charities to further our
objectives as well as continue working on fundraising events.
Structure, governance and management
The Trustees who seNed during the year and up to the date of signature of the financial statements were..
Mrs S Gray
Mrs M T Hughes
Mrs A Beckwith
Mrs L J Dawson
Mr R K Mathew
Dr M J Taylor
Ms S Marino
(Appointed 15 November 2023)
(Resigned 1 April 2024)
(Appointed 1 January 2025)
. Methods of appointment or election of Trustees
The serving Trustees have the power to appoint new Trustees. Mrs M T Hughes was appointed as a trustee in this
period.
b. Organisational structure and decision-making policies
OSCAR'S Paediatric Brain Tumour Charity is a charitable incorporated organisation and was registered on 4
November 2014. The charity is governed under a constitution dated 8 September 2014, updated July 2022.
The Board of Trustees and Chief Executive are responsible for the Charity's development and ensuring adherence
to policies and procedures, the day to day running of the Charity and ensuring the effective managetrent of human
and financial reSoUr￿s, whilst the Charity Manager is responsible for building relationships with families and
communities as well as organising tailored support.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
c. Fundraising
OSCAR'S Paediatric Brain Tumour Charity does not use extemal fundraisers or use promotional materials to raise
funds. All funds are raised by our own events, supporters. events and donations, for example the Marathon and
Family Challenge walks, and grants from twsts and foundations.
The Trustees, report was approved by the Board of Trustees.
Mrs M T Hughes
Trustee
2810112025

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢￿pted Accounting
Practice).
The law applicable lo Charities in England and Wales requires the Twstees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the charity for that year.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting stsndards have been followed, subject to any material departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going COn￿M basis unless it is inappropriate to presume that the charity
will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the charity and hen￿ for taking reasonable steps for the
prevention and detection of fraud and other irregularities.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
I report to the Trustees on my examination of the financial statements of Oscar's Paediatric Brain Tumour Charity
(the Charity) for the year ended 31 March 2024.
This report is made solely to the Charity's trustees. as a body, in accordance wth Section 145 of the Charities Act
2011. My independent examination work has been undertaken so that I might state to the Charity's trustees those
matters l am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest
extent pemiitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's
trustees as a body, for my independent examination work, for this report, or for the opinions I have fom)ed.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with
the requirements ofthe CharitiesAct 2011 (the 2011 Act).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the 2011 Act.
Independent examinerfs 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 that in any material respect-
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act., or
the financial statements do not accord wth those records" or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the
accounts give a true and fair view which is not a matter ￿nSIdered as part of an independent examination.
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 financial statements to be reached.
J6SS16a La¥vf&n66
Jessica Lawrence FCA CTA
Azets Audit servI￿s Limited
12 King Street
Leeds
LS12HL
2810112025

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total
Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Donations and
legacies
Other trading
activities
Investments
61,960
23.314
85.274
27,391
2,740
30,131
81.568
1.681
81.568
1.681
82,332
521
82.332
521
Total income
145,209
23,314
168,523
110,244
2,740
112,984
Raising funds
98,349
5,608
103,957
68,256
177
68,433
Charitable activities
83,315
8.447
91,762
33,285
763
34,048
Total expenditure
181.664
14.055
195.719
101,541
940
102,481
Net {expenditure)lin¢ome
for the yearl
Net movement in funds
(36,455)
9,259
(27.196)
8,703
1,800
10,503
Fund balances at 1 April
2023
191.988
1.800
193.788
183,285
183.285
Fund balances at 31
March 2024
155,533
11,059
166,592
191,988
1,800
193,788
The statement of financial activities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Intangible assets
Tangible assets
13
14
6,089
1,100
3,096
781
7,189
3,877
Current assets
Debtors
Cash at bank and in hand
15
8,296
161.678
11,748
180,184
169.974
191,932
Creditors: amounts falling due within
one year
16
(10,571)
(2,021)
Net current assets
159,403
189,911
Total assets less current liabilities
166,592
193,788
Income funds
Restricted funds
Unrestricted funds
Designated funds
General unrestricted fvnds
17
11.059
1,800
18
23.364
132.169
39.826
152.162
155,533
191,988
166,592
193,788
2810112025
The financial statements were approved by the Trustees on .........................
Mrs M T Hughes
Trustee

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Oscar's Paediatric Brain Tumour Charity is a charity registered with the Charity Commission in England and
Wales under the registered number 1159063.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Charities Act 2011, FRS 102 'The Financial Reporling Standard applicable in the UK and Republic of
Ireland. ("FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 20191. The
charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the prowsions in the SORP for charities not to prepare a Stat8nent of
Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports} Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial ststements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention, modified to indude certain
financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going cOn￿M basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for s￿CIfiC
purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performanrE conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on re￿ipl. other donations are recognised once the Charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otheTh¥ise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Icontinued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation Can be measured reliably.
Expenditure is classified by activty. The costs of each activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributatAe to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistenl with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured
at cost less accumulated amortisation and accumulated impairment losses.
Intangible assels acquired on business combinations are recognised separately from goodwill at the
acquisition date where it is probable that the expected future economic benefits that are attributable to the
asset will flow to the entity and the fair value of the asset can be measured reliably,. the intangible asset arises
from contractual or other legal rights., and the intangible asset is separable from the entity-
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Website development
5 years straight line
1.7 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuats-on of assets less their residual values over their
useful lives on the following bases=
CompLrter equipment
3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carying amounts of its tangible and intangible assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists, the recoverable amount of the asset is ests-mated in order to determine the extent of the
impaimient loss {if any).
1.9 Cash and cash equivalents
Cash and cash equivalents indude cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in Current liabilities.
10-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Icontinued)
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and setue the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
dassified as receivable within one year are not amortised.
Impairnlent of financial assets
Financial assets, other than those held at fair value through income and expenditure, are assessed for
indicators of impairment at each reporting date. Financial assets are impaired where there is objective
evidence that, as a result of one or more events that oCcU￿ed after the initial recognition of the financial asset,
the estimated future cash flows have been affected.
If an asset is impaired, the impaimient loss is the differen￿ between the carying amount and the present
value of the estimated cash flows discounted at the asset's original effective interest rate. The impairmenl loss
is recognised in net incomel(expenditure) for the year.
If there is a decrease in the impaimient loss arising from an event occurring after the impaim)ent was
recognised, the impairment is reversed. The reversal is such that the current carrying amount does not
exceed what the carrying amount would have been. had the impaimient not previously been recognised. The
impairment reversal is recognised in net incomel(expenditure) for the year.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or
are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of
ownership to another entity. or if some significant risks and rewards of ownership are retained but control of
the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Basic financial liabilities
Basic financial liabilities, induding creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
11

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Icontinued)
1.11 Taxation
Oscals Paediatric Brain Tumour Charity is a registered charity and as such is a charity within the meaning of
Schedule 6 of the Finance Act 2010. Accordingly, the charity is potentially entitled to tsx exemption under part
11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of
income and gains arising.
1.12 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide temiination benefits.
1.13 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.14 Grants payable
Grants payable are commitments (induding payments) made to third parties in the furtherance of the
charitable objectives of the charity. Single or multi-year grants are accounted for as grants payable when
either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to
pay the grant without condition, or the recipient has a reasonable expectation that they wll receive a grant and
any condition attaching to the grant is outside the control of the charity.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects (￿lY that
period, or in the period of the revision and future periods where the revision affects both current and fvture
periods.
The trustees have judged that there are no estimates or assumptions which have a significant risk of causing
a material adjustment to the carrying amount of assets and liabilities.
12-

IOOrO
000
¢£1 o) o

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
Sponsorships
78,568
3,000
79,776
2,556
Other trading activities
81,568
82.332
Investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
1,681
521
14-

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OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Charitable Charitable
expenditure expenditure
2024
2023
Staff costs
Consulting
Booster boxes
Travel
20,553
21,000
4,648
4,204
1.889
1.223
50,405
3,112
Grant funding of activities {see note 8)
Share of support costs {see note 9)
33,203
8,154
27,917
3,019
91,762
34,048
Analysis by fund
Unrestricted funds
Restricted fvnds
83,315
8,447
33,285
763
91,762
34.048
Grants payable
Charitable Charitable
expenditure expenditure
2024
2023
Grants to instilutions..
The Brain Tumour Charity
Leeds Neurological Research Tissue Bank
The Newcastle Upon Tyne Hospitals NHS Foundation
10,000
17,917
16,462
16,741
33,203
27,917
All grants committed were paid at 31 March 2024.
16-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
2024
2023
Telephone and IT costs
Accountancy
1,942
6,212
1,081
1,938
8,154
3,019
Analysed be￿een
Charitable activities
8,154
3,019
8,154
3.019
Included within accountancy are fees payable to the independent examiner for the independent examination
of £1,200 {2023- £900) and for the preparation of the accounts of £1,440 {2023- £900).
10 Trustees
During the year ended 31 March 2024. trustees received £328 relating to expenses incurred for travel and
mobile phone costs (2023.. £302 to one trustee).
11
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
56,667
833
1,398
45,511
281
1.249
58,898
47.041
There were no employees whose annual remuneration was more than £60,000.
12 Taxation
The charity is exempt from tax on income and gains falling wthin section 505 of the Taxes Act 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
17-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Intangible fixed assets
Website development
Cost
At 1 April 2023
Additions - separately acquired
3,096
3,096
At 31 March 2024
6,192
Amortisation and impairnient
At 1 April 2023
Amortisation charged for the year
103
At 31 March 2024
103
Carrying amount
At 31 March 2024
6.089
At 31 March 2023
3.096
14 Tangible fixed assets
Computer equipment
Cost
At 1 April 2023
Additions
1,217
892
At 31 March 2024
2,109
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
436
573
At 31 March 2024
1,009
Carrying amount
At 31 March 2024
1,100
At 31 March 2023
781
18-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
5,144
3,152
11,748
8,296
11,748
16 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
2,320
5,315
296
2,640
221
1,800
10,571
2,021
19-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Restricted funds
The income funds of the charity include restricted funds Comprising the following unexpended balan￿S of
donations and grants held on trust for specific purposes..
Movement in funds
Incoming
Resources
resources
expended
Movement in funds
Incoming
Resources
Balance at
resources
expended 31 March 2024
Balance at
1 April 2023
MRI portable scanner
School awareness
campaign
Booster boxes
Conversational media
project
Family support scheme
National lottery
Research call
Survivorship research
project
1.800
1.800
1.800
940
(940)
500
4,250
(500)
(4,250)
1,500
4,250
8,314
2.500
1,500
(4,250)
(5,055)
3.259
2.500
2,000
2,000
2,740
(940)
1,800
23,314
(14,055)
11,059
Purpose of restricted funds..
Family support and Booster boxes
Our Booster Boxes are unique as they provide bespoke items. tailored to the hobbies and interests of each
child and they provide a pick-me-up to children with brain tumours and their siblings while undergoing
treatment or recovering from it, supporting children's mental health at a time when they are faced with huge
daily challenges.
National lottery
We developed our current website to provide infomiation wholly-specific to paediatric brain tumours, so it
would become the go-to resource for families and friends.
Research call
Our Paediatric Pathway Research Call strives to foster groundbreaking initiatives and contribute to invaluable
advancements in the field of paediatric brain tumours.
Survivorship research project
We funded reserch into whether methylphenidate prese￿eS long-temi intellectual development in childhood
survivors of brain tumour.
-20-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Designated funds
The income funds of the Charity include the following designated funds which have been set aside out of
unrestricted funds by the trustees for specific purposes..
Balance at
1 April 2022
Resources
Balance at
expended 1 April 2023
Resources
Balance at
expended 31 March 2024
Tissue bank
57,743
(17.917)
39.826
(16,462)
23.364
57,743
(17,917)
39,826
(16,462)
23,364
Purpose of designated funds=
Tissue bank
We funded a manager and consumables to newly establish a stand-alone Leeds Neuropathological Research
Tissue Bank.
19 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Fund balances at 31
March 2024 are
represented by..
Intangible fixed assets
Tangible assets
Current assetsl{liabilities)
6,089
1,100
148,344
6,089
1,100
159,403
3,096
781
188,111
3,096
781
189,911
11,059
1,800
155.533
11,059
166.592
191,988
1,800
193,788
20 Contingent liabilities
The charity committed to pay £75,000 over 3 years towards a tissue bank with the payments during 2023124
totalling £51,636. The remaining balance of £23,364 has not been induded as the payments are subject to
satisfactory perfomiance.
Funds have been designated to cover these payments.
21 Pension commitments
The group operates a defined contribution pension scheme. The assets of the scheme are held separately
from those of the group in an independently administered fund. The pension cost charge represents
contributions payable by the group to the fvnd and amounted to £1,398 {2023'. £1.249). At the year end. £296
was payable to the pension fund and is induded in other rJeditors (2023.. £221).
22 Related party transactions
There were no disdosable related paty transactions during the year (2023 - none).
21