Company registration number: CE012907 Charity registration number: 1176639
Jessica's Sarcoma Awareness
(A Charitable Incorporated Organisation)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
Jessica's Sarcoma Awareness
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Strategic Report | 2 |
| Trustees' Report | 3 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 14 |
Jessica's Sarcoma Awareness
Reference and Administrative Details
Charity Registration Number 1176639 Company Registration Number CE012907 The charity is incorporated in England and Wales. Registered Office Stonehaven Henshaw Hexham Northumberland NE47 7EN Independent Examiner Christopher Gillie FCCA Lloyds Bank House Bellingham Hexham Northumberland NE48 2BA
Page 1
Jessica's Sarcoma Awareness
Strategic Report for the Year Ended 31 March 2025
The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2025, in compliance with s414C of the Companies Act 2006.
Achievements and performance
This year we have had a number of successful charity events managed by the trustees including a charity summer ball and the Great north run. We have also had a number of charity events ran by volunteers for the charity mark and gary.
We have also received 2 grants, one from the the Watson family trust which was given to us at their charity night which is going towards renovations in the lodge.
The other was a £25,903.08, this was a grant when their charity was closing our charity was nominated for a grant which we were successful in securing.
We have also given 2 charities money throughout the year to support charities close to Jessica. This amount was agreed with the trustees.
SIGNED SECURELY
24/10/2025 at 12:08:11 PM UTC
The strategic report was approved by the trustees of the charity on .................... and signed on its behalf by:
SIGNED SECURELY
24/10/2025 at 12:08:11 PM UTC
......................................... T Robson Trustee
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Jessica's Sarcoma Awareness
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.
Objectives and activities
Objects and aims
The objects of the charity are to promote and protect the health and welfare of people suffering from sarcoma cancer and their families through the provision of financial assistance, information equipment and other practical support as the trustees may determine.
The charity provides equipment, family days out, hampers and gifts for children in hospital at Christmas time, provides a holiday home for patients and their families to provide a holiday from treatment and their circumstances.
During the year we have supplied the hospital with presents throughout the year including christmas presents, valentines presents and then easter gifts.
We have also had patients and their families staying in our lodge throughout the year through an application process.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: T Robson T Malone L Peacock D D Hughes (appointed 10 February 2025) S M Hughes (appointed 10 February 2025)
Financial instruments
Objectives and policies
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
Cash flow risk
The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.
Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.
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Jessica's Sarcoma Awareness
Trustees' Report
Credit risk
The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.
The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.
Liquidity risk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Jessica's Sarcoma Awareness for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees 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 charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
SIGNED SECURELY
24/10/2025 at 12:08:11 PM UTC
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
SIGNED SECURELY
24/10/2025 at 12:08:11 PM UTC
......................................... T Robson Trustee
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Jessica's Sarcoma Awareness
Independent Examiner's Report to the trustees of Jessica's Sarcoma Awareness ("the Company")
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity’s trustees of the 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 Jessica's Sarcoma Awareness 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 charity’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:
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accounting records were not kept in respect of Jessica's Sarcoma Awareness as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Lloyds Bank House Bellingham Hexham Northumberland NE48 2BA
Date:.............................
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Jessica's Sarcoma Awareness
Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 Note Income and Endowments from: Donations and legacies 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 |
Unrestricted funds £ 66,612 66,612 (33,319) (33,319) 33,293 33,293 313,027 346,320 Unrestricted £ 63,367 63,367 (37,672) (37,672) 25,695 25,695 287,332 313,027 |
Total 2025 £ 66,612 |
||
|---|---|---|---|---|
| 66,612 | ||||
| (33,319) | ||||
| (33,319) | ||||
| 33,293 | ||||
| 33,293 313,027 |
||||
| 346,320 | ||||
| Total 2024 £ 63,367 |
||||
| 63,367 | ||||
| (37,672) | ||||
| (37,672) | ||||
| 25,695 | ||||
| 25,695 287,332 |
||||
| 313,027 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 14.
The notes on pages 8 to 14 form an integral part of these financial statements. Page 6
Jessica's Sarcoma Awareness
(Registration number: CE012907) Balance Sheet as at 31 March 2025
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand 10 Creditors: Amounts falling due within one year 11 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Revaluation reserve Total unrestricted funds Total funds 14 |
2025 £ 283,513 3,777 60,710 64,487 (1,680) 62,807 346,320 311,470 34,850 346,320 346,320 |
2024 £ 275,791 1,000 37,856 |
|---|---|---|
| 38,856 (1,620) |
||
| 37,236 | ||
| 313,027 | ||
| 278,177 34,850 |
||
| 313,027 | ||
| 313,027 |
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
SIGNED SECURELY The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 24/10/2025 at 12:08:11 PM UTC
SIGNED SECURELY
24/10/2025 at 12:08:11 PM UTC
.........................................
T Robson
Trustee
The notes on pages 8 to 14 form an integral part of these financial statements. Page 7
Jessica's Sarcoma Awareness
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
The charity is limited by share capital, incorporated in England and Wales.
The address of its registered office is: Stonehaven Henshaw Hexham Northumberland NE47 7EN
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Jessica's Sarcoma Awareness meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
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Jessica's Sarcoma Awareness
Notes to the Financial Statements for the Year Ended 31 March 2025
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Fixtures and fittings | 15% reducing balance basis |
| Land and buildings | revalued annually to market value |
| Plant and equipment | 5% reducing balance basis |
| Office equipment | 25% straight line basis |
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
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Jessica's Sarcoma Awareness
Notes to the Financial Statements for the Year Ended 31 March 2025
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
3 Income from donations and legacies
| Donations and legacies; Appeals and donations Grants, including capital grants; Grants |
Unrestricted General £ 66,612 - 66,612 |
Total 2025 £ 66,612 - 66,612 |
Total 2024 £ 53,752 9,615 |
|---|---|---|---|
| 63,367 |
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Jessica's Sarcoma Awareness
Notes to the Financial Statements for the Year Ended 31 March 2025
4 Expenditure on charitable activities
| Note Opening stock Depreciation of plant and machinery Depreciation of fixtures and fittings Depreciation of office equipment Lodge Running Costs Office expenses Charitable donations Sundry expenses Advertising Promotional expenses Accountancy fees |
Unrestricted General £ - 447 2,679 112 17,250 2,408 500 696 - 7,547 1,680 33,319 |
Total 2025 £ - 447 2,679 112 17,250 2,408 500 696 - 7,547 1,680 33,319 |
Total 2024 £ 200 - 2,874 - 19,481 1,898 - - 462 11,137 1,620 |
|---|---|---|---|
| 37,672 |
5 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
6 Staff costs
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| 2025 | 2024 | |||
|---|---|---|---|---|
| No | No | |||
| Trustees | 5 | 4 |
No employee received emoluments of more than £60,000 during the year.
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
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Jessica's Sarcoma Awareness
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Tangible fixed assets
| 8 Tangible fixed assets |
|||||
|---|---|---|---|---|---|
| Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 9 Debtors Prepayments 10 Cash and cash equivalents Cash at bank 11 Creditors: amounts falling due within one year Accruals |
Land and buildings £ 259,500 - |
Furniture and equipment £ 21,568 10,960 32,528 5,277 3,238 8,515 24,013 16,291 2025 £ 3,777 2025 £ 60,710 2025 £ 1,680 |
Total £ 281,068 10,960 292,028 5,277 3,238 8,515 283,513 275,791 2024 £ 1,000 |
||
| 259,500 | 32,528 | ||||
| - - |
5,277 3,238 |
||||
| - | 8,515 | ||||
| 259,500 | 24,013 | ||||
| 259,500 | 16,291 | ||||
| 2025 £ 3,777 2025 £ 60,710 2025 £ 1,680 |
|||||
| 2024 £ 37,856 |
|||||
| 2024 £ 1,620 |
Page 12
Jessica's Sarcoma Awareness
Notes to the Financial Statements for the Year Ended 31 March 2025
12 Reserves
| At 1 April 2024 At 31 March 2025 |
Unrestricted revaluation reserve £ 34,850 34,850 |
Total £ 34,850 |
|---|---|---|
| 34,850 |
13 Commitments
Capital commitments
The total amount contracted for but not provided in the financial statements was £Nil (2024 - £Nil).
Other financial commitments
The total amount of other financial commitments not provided in the financial statements was £Nil (2024 - £Nil).
14 Funds
| Unrestricted funds General General fund Unrestricted funds General General fund |
Balance at 1 April 2024 £ 313,027 Balance at 1 April 2023 £ 287,332 |
Incoming resources £ 66,612 Incoming resources £ 63,367 |
Resources expended £ (33,319) Resources expended £ (37,672) |
Balance at 31 March 2025 £ 346,320 |
|---|---|---|---|---|
| Balance at 31 March 2024 £ 313,027 |
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Jessica's Sarcoma Awareness
Notes to the Financial Statements for the Year Ended 31 March 2025
15 Analysis of net assets between funds
| 15 Analysis of net assets between funds | ||
|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 283,513 64,487 (1,680) 346,320 Unrestricted funds General £ 275,791 38,856 (1,620) 313,027 |
Total funds at 31 March 2025 £ 283,513 64,487 (1,680) |
| 346,320 | ||
| Total funds at 31 March 2024 £ 275,791 38,856 (1,620) |
||
| 313,027 |
Page 14
Jessica's Sarcoma Awareness
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| Donations and legacies Appeals and donations Grants Charitable activities Opening stock Depreciation of plant and machinery Depreciation of fixtures and fittings Depreciation of office equipment Lodge Running Costs Office expenses Charitable donations Sundry expenses Advertising Promotional expenses Accountancy fees |
Total 2025 £ 66,612 - 66,612 - (447) (2,679) (112) (17,250) (2,408) (500) (696) - (7,547) (1,680) (33,319) |
Total 2024 £ 53,752 9,615 |
|---|---|---|
| 63,367 | ||
| (200) - (2,874) - (19,481) (1,898) - - (462) (11,137) (1,620) |
||
| (37,672) |
This page does not form part of the statutory financial statements. Page 15