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

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs M T Hughes
Mrs A Beckw'th
Mrs L J Dawson
Mr R K Mathew
Dr M J Taylor
Ms S Marino
Ms H Dixon
(Appointed 8 July 20251
(Appointed 1 January 2025)
(Appointed 1 June 2025)
Charity number
1159063
Registered office
Blake House
18 Blake Street
York
Y01 8QH
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
10-22

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial statements for the period ended 31 December 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-fvnding paediatric brain tumour research programmes or projects in conjunction with Leeds
Teaching Hospitals, Institute of Cancer Research: Royal Cancer Hospitsl Research. Great North Children's Hospital
and the University of York.
2. Funding or Cowfunding support and care programmes for paediatric brain tumour patients and their families
through over 700 hours of support. 62 Booster Boxes were sent to children with brain tumours and thar 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 induding partnerships with 8 schools to deliver talks, and Rapport Creative Design on digital and print
awareness leaflets.
4. Organising fundraising events to increase income. induding Raw Adventures to deliver our annual Family
Challenge on Edale Skyline, Run ForAII for the Yorkshire Marathon and UK Running Events for the Inflatable 5k.
5. In our 10th year we partnered with numerous organisations to deliver our third fundraising ball including Camper
King, CPC Foods, New Guard Coatings, Assimi18. Azets and Web Hummel.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 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 £180,000, although this was to
cover a 12 month period (April 1 2024 to 31 March 2025). We looked to increase participation in events, creating
new ones and continuing annual events. These included flagship events like the Edale Skyline ChallerKJe, the
Inflatable sk and entering teams and individuals into the Yorkshire Marathon.
We continued our work with our supporter's group - Lily s Rainbow Fun& in memory of 4-year-old Lily Harley from
North Lincolnshire and saw more fundraising support from families we work with, such as Team Immie in Newcastle
and Team Af in Bedale.
We increased our headcount by three new team members focusing on finance, marketing and fundraising, as well
as restructuring our family support team to ensure that this sits at the heart of everything we do.
We maintained our daily output on social media, continuing to increase our following and serving as an important
platform to reach new and existing families as well as raise awareness of signs and symptoms. Email marketing and
a supporter database was set-up which led to more efficienl communication both intemally and externally, including
more engagement from those receiving information through digital newsletters. Search Engine Optimisation was
employed to drive more traffic to our website and it began to help people find OSCAR'S more readily in Google
searches.
New films were created to get the aims and story of the charity out to different audiences. We also featured
regularly in local press and radio in York as well as further afield in Wamckshire and North-East England. One of
our youth volunteers was awarded Child of The Year by the York Press, and an adult volunteer was awarded
achievement awards by local press.
We made contact with an increasing number of families vthose 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 staff team 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 - chanties, researchers, clinicians, businesses, families,
schools and more. We continued to work alongside PASIC (Parents Association for Seriously 111 child￿n) in the
East Midlands who referred families to us for support.
We carried out our first research call with 4 success￿1 projects receiving fvnding in Leeds. Newcastle, London and
York.
Our corporate partnerships led to an increase in temis of amount of involvement and a record amount of
fundraising. BNI Ebor, Yorkshire's Finest Hampers, Vantage Toyota York, Camper King, and New Guard Coatings
continued long-temi partnerships. Azets and TSYS became our most successful partnerships. A new partnership
was created with Nicola Page Financial Solutions. One school continued their partnership, wth three new schools
also nominating us as their Charity of The Year.
In our 10th year of operation. we held an anniversary ball, attended by over 200 people at the Milner Hotel in York.
raising the most amount of money that we have ever brought in from one single event. In 2025, the profil was
subsequently designated by the trustees for family support and booster boxes, and also for two future projects for
2025.. Lifeline (a project looking at mental health provision for families following a brain tumour diagnosis) and Brain
Tumour Focus (a project linked to the portable MRI that we have been fvndraising for previously).

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Achievements and performance
Financial and Systems Management
We maintained robust financial and operational oversight throughout the year, ensuring all charitable funds were
properly managed and directed to our core objectives. Our integrated approach to systems management
combining financial controls, a new Customer Relationship Management System, and streamlined processes - has
created a solid foundation that allows staff to work efficiently and effectively. These improvements ensure we can
maximise the impact of every pound donated while maintaining the highest Standards of govemance and
accountability.
Outputs Summary April to December 2024
62 Booster Boxes delivered to children viith a brain tumour diagnosis and their siblings
Support provided to over 30 families
8 schools visited, reaching 3,971 pupils. 556 stsff and 4.375 parentslguardians
Over 700 hours of direct family support provided
4 research projects ￿nded with a total of £61,711 awarded
The launch of our regular Newsletter launched to enhan￿ supporter communications. with a 49.3 % open
rate
Community Fundraiser hired (4 dayslweek)
CRM system implemented to= map supporter joumeys more effectively, record all family support and
contact, improve outcome and output reporting, record all trusts and foundab'ons work (pipeline, research,
applications and awards) and enable us to handle our own event ticketing (reducing costs)
Financial review
a. 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 concem basis in preparing the financial statements. Further details regarding the adoption of the going
concem basis can be found in the accounting policies.
b. Financial review
The Charity raised £284,979 in the period.
The net surplus was £98,328 (March 2024= deficit £27,196) for the period and the unrestricted funds balance as at
31 December 2024 was £243,425 (March 2024.. £155,533) including £50,000 (March 2024.. £23,364) designated
funds. The free reserves as at 31 December 2024 were £193,425 {March 2024.. £132,169).
The Charity's reserves 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 financial climate
and other risks. The Charity's reserves policy should give confidence 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 October 2024 to set the reserves policy at 6 months. This amounted to £102,000 and was
held in a separate bank account with our restricted funds.
It is the policy of the Charity that unrestricted fvnds which have not been designated for a specific use should be
maintained at a level equivalent to six month's expenditure. The Trustees consider that reseNes at this level will
ensure that, in the event of a significant drop in funding. they will be able to continue the Charity's current activities
while consideration is given to ways in vthich additional funds may be raised. This level of reserves has been
maintained throughout the period.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Plans for future periods
2025 will be a period of consolidation, vthere we embed our flagship projects, refine our policies and procedures,
and ensure we are positioned for effective and sustainable growlh from 2026 onwards.
Strategic Planning
We will develop and finalise our &Year Strategy with clear objectives and milestones for the charity's growth and
impact. This collaborative process will involve trustees, staff and key stakeholders, ensuring our frjture direction
aligns with the needs of the children and families we support while maintaining financial sustainability.
Building on this foundation, we will develop a 5-Year Fundraising Strategy to secure the reSoUr￿S needed to deliver
our growth plans.
We will strengthen our govemance systems. including finance. HR. data management, internal and external
communications, and partnerships.
Our Family Support Officers wll continue their vital work wth children and families. ensuring they receive the
tailored and comprehensive support that they deserve.
They wll also continue providing guidance to schools where a child has a brain tumour diagnosis.
As part of our family support work, we will build relationships viith partner organisations for mutual referrals. These
11 include children's hospices, specialist therapeutic support services, respite care providers, and charities offering
family holidays.
We will maintain our commitment to funding vital medical research.
We will grow our key fundraising areas..
Trusts and Foundations (250A target growth)
Corporates (150/0 target growth)
Events(100￿ target growth)
Community Fundraising (10% target growth)
We will also research the establishment of a Legacy and Major Donor Programme for launch in 2026.
We will collaborate closely with Leeds Teaching Hospital Trust and other partners to develop a working group that
fundraises for innovative medical equipment and technology, improving healthcare outcomes for brain tumour
patients.
Financial Management
We will uphold robust financial controls and reporting mechanisms, ensuring transparency and accountability
throughout our operations.
Measuring Impact
We will implement a comprehensive impact measurement framework to better understand and communicate our
effectiveness. This will include collecting both quantitative and qualitative data from the families we support,
enabling us to demonstrate our impact to supporters and continuously improve our seNices.
Digital Transformation
We will enhance our digital capabilities to improve efficiency and reach. This includes updating our website,
optimising our social media presence, and exploring digital fvndraising opportunities to engage a wider audience.
Community Engagement
We will strengthen our community connections through regular events, volunteer opportunities, and awareness
campaigns. Building a strong supporter community is essential for our long-temi sustainability and growth.
Summary
By focusing on these key areas in 2025, we will establish a solid foundation for OSCAR'S Charity to thrive and
expand in the coming years, ensuring we can continue providing essents'al support to anyone in the UK affected by
a childhood brain tumour.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Structure, governance and management
The Trustees who served during the period and up to the date of signature of the financial ststements were..
Mrs S Gray
(Resigned 22 May 2025)
Mrs M T Hughes
Mrs A Beckwith
Mrs L J Dawson
Mr R K Mathew
Dr M J Taylor
Ms S Marino
Ms H Dixon
(Appointed 8 July 2025)
(Appointed 1 January 2025)
(Appointed 1 June 2025)
. Methods of appointment or election of Trustees
The serving Trustees have the power to appoint new Trustees.
b. Organisational structure and decision-making policies
OSCAR'S Paediatric Brain Tumour Charity is a charitsble 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 management of human
and financial resources, whilst the Charity Manager is responsible for building relationships with families and
communities as well as organising tailored support.
c. Fundraising
OSCAR'S Paediatric Brain Tumour Charity does not use exiemal 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 trusts and foundations.
The Trustees, report was approved by the Board of Trustees.
Mrs M T Hughes
Trustee
2711012025

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE PERIOD ENDED 31 DECEMBER 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 period.
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 period ended 31 December 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
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of , which is
one of the listed bodies.
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 considered 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.
J&ssiGa Lowr&nGG
Jessica Lawrence FCA CTA
Azets Audit Se￿I￿s Limited
12 King Street
Leeds
LS12HL
27110/2025

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 DECEMBER 2024
Unrestricted Restricted
funds
funds
2024
2024
Total
Unrestricted Restricted
funds
funds
2024
2024
Total
Dec 2024
Mar 2024
Notes
Donations and
legacies
Other trading
activities
Investments
98,535
14.695
113.230
61,960
23,314
85,274
169.249
2.516
2.500
171.749
2.516
81,568
1,681
81.568
1.681
Total income
270,300
17,195
287,495
145,209
23,314
168,523
Raising funds
93,028
93,028
98,349
5,608
103,957
Charitable activities
89,380
6.759
96.139
83,315
8,447
91,762
Total expenditure
182.408
6.759
189.167
181,664
14,055
195,719
Net 1ncomel(expenditu￿)
for the periodl
Net movement in funds
87,892
10,436
98,328
(36,455)
9,259
{27,196)
Fund balances at 1 April
2024
155.533
11.059
166.592
191,988
1,800
193.788
Fund balances at 31
December 2024
243,425
21,495
264,920
155,533
11,059
166,592
The statement of financial activities indudes all gains and losses recognised in the period.
All income and expenditure derive from continuing activities.

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
BALANCE SHEET
AS AT 31 DECEMBER 2024
Dec 2024
Mar 2024
Notes
Fixed assets
Intangible assets
Tangible assets
13
14
5,161
936
6,089
1,100
6,097
7,189
Current assets
Debtors
Cash at bank and in hand
15
11,935
259.868
8,296
161,678
271.803
169,974
Creditors: amounts falling due within
one year
16
(12,980)
(10,571)
Net current assets
258,823
159,403
Total assets less current liabilities
264,920
166,592
Income funds
Restricted funds
Unrestricted funds
Designated funds
General unrestricted fvnds
17
21.495
11,059
18
50.000
193.425
23.364
132.169
243,425
155,533
264,920
166,592
2711012025
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 PERIOD ENDED 31 DECEMBER 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 Reporting period
The annual financial statements are presented for a period shorter than one year, due to the year-end date
being changed to 31 December 2024. Comparative amounts presented in the financial statements (including
the related notes) are therefore not entirely comparable.
1.2 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 Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions 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 fvnctional currency of the charity. Monetary
amounts in these financial statements 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.
1.3 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 TrLStees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.4 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 condrtions 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.
1.5 Income
Income is recognised when the charity is legally entitled to it after any performance 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￿ipt. 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.
10-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Accounting policies
Icontinued)
Legacies are recognised on re￿Ipl or othe￿iSe if the chanty 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.
1.6 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, 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 adivity are made up of the total of dir&t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributaue 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
consistent 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.
1.7 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 impaimient losses.
Intangible assets 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
1.8 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 valuation 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.
1.9 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying 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 estimated in order to determine the extent of the
impaimient loss {if any).
1.10 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.
11

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Accounting policies
Icontinued)
1.11 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.
12-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Accounting policies
Icontinued)
1.12 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.
1.13 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.
1.14 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.15 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.
13-

inoro
(o o)
000
(00)0

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Other trading activities
un￿strICted Restricted
funds
funds
Total Unrestricted
funds
2024
2024
Dec 2024
Mar 2024
Fundraising events
Sponsorships
148,339
20.910
2,500
150,839
20,910
78,568
3,000
Other trading activities
169.249
2.500
171,749
81.568
Investments
Unrestricted Unrestricted
funds
funds
Dec 2024
Mar 2024
Interest receivable
2,516
1.681
Raising funds
Unrestricted
funds
Unrestricted Restricted
funds
funds
Total
Dec 2024
2024
2024
Mar 2024
Event costs
Legal and professional
Charges
Advertising
Fundraising costs
Staff costs
Depreciation and amortisation
Printing, postage and stationery
Website hosting
Subscriptions
Merchandise purchases
Patient treatment
Insurance
Sundry expenses
Consulting
26,133
681
5,055
2,387
10,599
25,715
1,483
1.123
810
1.519
4.713
2.947
896
2.967
6.000
16,151
859
3,158
1,363
12,015
36,391
676
1,415
825
2.407
1.532
1,614
1,907
502
17.534
16,151
859
3,158
4,418
12,015
38,345
676
1,415
1,185
2,407
1,532
1.667
1.907
502
17.720
3,055
1,954
360
53
186
93,028
98,349
5,608
103,957
15-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Charitable activities
Charitable Charitable
expenditure expenditure
Dec 2024
Mar 2024
Staff costs
Consulting
Booster boxes
Travel
Fundraising costs
34,871
36,190
6,288
3,853
4,463
20,553
21.000
4.648
4.204
85,665
50,405
Grant funding of activities {see note 8)
Share of support costs {see note 9)
3,507
6,967
33,203
8,154
96,139
91,762
Analysis by fund
Unrestricted funds
Restricted funds
89,380
6,759
83,315
8.447
96,139
91.762
Grants paid
Charitable Charitable
expenditure expenditure
Dec 2024
Mar 2024
Grants lo institutions..
Leeds Neurological Research Tissue Bank
The Newcastle Upon Tyne Hospitals NHS Foundation
3,507
16,462
16,741
3,507
33,203
All grants committed were paid at 31 De￿mber 2024.
16-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Support costs
Dec 2024
Mar 2024
Telephone and IT costs
Accountancy
2,717
4,250
1,942
6,212
6,967
8,154
Analysed be￿een
Charitable activities
6,967
8,154
6,967
8.154
Included within accountancy are fees payable to the independent examiner for the independent examination
of £1,250 (March 2024- £1,200) and for the preparation of the accounts of £1,500 (March 2024- £1,440).
10 Trustees
During the period ended 31 December 2024. trustees received £896 relating to expenses incurred for events,
travel and mobile phone costs (March 2024: £328 to one trustee).
11
Employees
The average monthly number of employees during the period was:
Dec 2024
Number
Mar 2024
Number
Employment costs
Dec 2024
Mar 2024
Wages and salaries
Social security costs
Other pension costs
58,548
688
1,350
56,667
833
1.398
60,586
58.898
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 PERIOD ENDED 31 DECEMBER 2024
13 Intangible fixed assets
Website development
Cost
At 1 April 2024 and 31 De￿rnber 2024
6,192
Amortisation and impaimient
At 1 April 2024
Amortisation charged for the period
103
928
At 31 December 2024
1,031
Carrying amount
At 31 December 2024
5,161
At 31 March 2024
6.089
14 Tangible fixed assets
Computer equipment
Cost
At 1 April 2024
Additions
2,109
391
At 31 December 2024
2,500
Depreciation and impaimient
At 1 April 2024
Depreciation charged in the period
1,009
555
At 31 December 2024
1.564
Carrying amount
At 31 December 2024
936
At 31 March 2024
1,100
1 S Debtors
Dec 2024
Mar 2024
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
6,594
5,341
5.144
3.152
11,935
8,296
18-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
16 Creditors: amounts falling due within one year
Dec 2024
Mar 2024
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
4,500
2,648
442
5,390
2,320
5,315
296
2,640
12,980
10,571
19-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 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 December
2024
Balance at
1 April 2023
Balance at
1 April 2024
MRI portable
scanner
School
awareness
campaign
Booster
boxes
Conversation
al media
project
Family
supporti
patient
treatment
National
lottery
Research call
Survivorship
research
project
1,800
1,800
1,800
500
(500)
4,250
(4,250)
4,695
4,695
1,500
1,500
(1,500)
4,250
(4,250)
3,000
3,000
8,314
2.500
(5,055)
3,259
2,500
(3,259)
9,500
12,000
2,000
2,000
(2,000)
1,800
23,314
(14,055)
11,059
17,195
(6,759)
21,495
Purpose of restricted ￿ndS..
MRI portable scanner
We are working in partnership with Leeds Teaching Hospitals NHS Trust on a unique opportunity to become
the first UK hospital with a portable MRI scanner. This groundbreaking initiative would introduce the scanner
to NHS patient care - currently, these devices are only used in UK research labs. This innovative technology
will transform brain tumour patient care in Yorkshire through improved hospital care and the potential for
earlier diagnosis, which is vital for increasing survival rates.
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 mentsl health at a time when they are faced wth huge
daily challenges.
Research call
Our Paediatric Pathway Research Call strives to foster groundbreaking initiatives and contribute to invaluable
advancements in the field of paediatric brain tumours.
-20-

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 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 2023
Resources
Balance at
expended 1 April 2024
Resources
expended
Transfers
Balance at
31 December
2024
Tissue bank
Research call
39.826
{16,462)
23.364
(3.507)
(19,857)
50,000
50.000
39,826
(16,462)
23,364
(3,507)
30,143
50,000
Purpose of designated funds=
Tissue bank
We funded a manager and consumables to newly establish a stand-alone Leeds Neuropathological Research
Tissue Bank.
Research call
Our Paediatric Pathway Research Call strives to foster groundbreaking initiatives and contribute to invaluable
advancements in the field of paediatric brain tumours.
19 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2024
2024
Total
Dec 2024
Mar 2024
Fund balances at 31
December 2024 are
represented by..
Intangible fixed assets
Tangible assets
Current assetsl{liabilities)
5.161
936
237.328
5.161
936
258.823
6,089
1,100
148,344
6,089
1,100
159,403
21,495
11,059
243.425
21,495
264.920
155.533
11,059
166.592
20 Contingent liabilities
The charity committed to pay £75.000 over 3 years towards a tissue bank wth the payments during Ihe period
to 31 December 2024 totalling £3,507. The remaining balan￿ of £19,857 was released back into our man
account when the project ended.
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 represenls
contributions payable by the group to the fund and amounted to £1,350 (March 2024.. £1,398). At the year
end, £442 was payable to the pension fund and is induded in other creditors (March 2024: £296).
21

OSCAR'S PAEDIATRIC BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
22 Related party transactions
There were no disdosable related paty transactions during the period (March 2024 - none).
-22-