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2025-12-31-accounts

Company registration number 02333474 (England and Wales) Charity registration number 328432 (England and Wales)

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr ID Pedley
Lord JW Shipley
Mr IW Farrer (Appointed 22 April 2025)
Secretary Mr BT Burnie
Country of incorporation United Kingdom 02333474
(England and Wales)
Charity registration England and Wales 328432
Registered office Daft As A Brush House
Great North Road
Gosforth
Newcastle upon Tyne
NE3 2DR
Auditor Sumer Auditco Limited
Unit 2
Gosforth Park Avenue
Newcastle upon Tyne
NE12 8EG
Bankers Santander
San Uk Corporate New
Sunderland
Tyne and Wear
SR43 4ET
Solicitors PGS Law LLP
Law Court Chambers
22 Denmark Centre
Fowler Street
South Shields
NE33 2LR
Investment advisors CCLA
One Angel Lane
London
EC4R 3AB

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page
Trustees report 1 - 4
Independent auditor's report 5 - 7
Statement of financial activities 8 - 9
Balance sheet 10
Statement of cash flows 11
Notes to the financial statements 12 - 24

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

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 governing document, the Companies Act 2006 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

The charity's objects are;

To relieve the suffering and improve the condition of life of persons suffering from cancer as the charity may think fit and insofar as the same are entirely ancillary to such object but not further or otherwise the charity shall have the following powers:-

The charity offers staffed custom-made vehicles to transport outpatients who are undergoing Chemotherapy and/or Radiotherapy cancer treatment, free of charge, to and from hospital. The service entails collecting and transporting the patients in a safe and comfortable environment, from where they are living, taking them to where they are having their treatment and if required staying with the patient whilst they have their treatment, then taking the patient back home.

During the year, we focused on delivering safe, reliable patient transport across the North East, reducing barriers to access to treatment and improving patient wellbeing.

Public benefit

The trustees have had due regard to the Charity Commission’s guidance on public benefit and are satisfied that our activities provide clear and demonstrable public benefit.

Achievements and performance

Significant activities and achievements against objectives

Throughout the year, we continued to deliver essential transport services to cancer patients, supported by a large and committed volunteer driver base. Our services enabled patients to attend treatment appointments who might otherwise have struggled due to ill health, financial pressures or lack of transport.

Alongside service delivery, we made significant progress in strengthening governance, compliance and operational systems, laying foundations for future growth, impact and sustainability.

Key Service and Organisational Metrics

The following high-level metrics illustrate the scale and reach of our work during the year: Metric Reporting Year Number of patient journeys delivered 30,318 Number of individual patients supported 1,500 Total volunteer drivers & Companions 316 Estimated volunteer hours contributed 181,908 a value of £2.45m to the NHS Operational vehicles in fleet 33 at end of 2025 Geographical areas served North (as far as Seahouses), South (as far as Darlington), West (as far as Haltwhistle)

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Our volunteer staff

The charity is very involved in the local community and primary schools and relies on voluntary help. The number of volunteers remain static and are they can assist in various areas of the charity, a key area being the transport of persons suffering from cancer to attend appointments using our custom-made vehicles. We wish to thank all volunteers for their loyal support and service.

Financial review

The trustees closely monitor the charity’s financial position to ensure resources are managed responsibly and in support of our charitable aims. Income and expenditure were reviewed regularly, with attention given to cash flow, restricted funds and cost control.

The charity made a gain of £46,918 (2024: £33,648) and at the year end had total funds carried forward of £6,768,507 (2024: £6,721,589), which includes £nil restricted funds (2024: £30,853) and £6,768,507 of unrestricted funds (2024: £6,690,736).

Reserves policy and going concern

We maintain a reserves policy to provide financial resilience and continuity of services. At the year end, reserves were held broadly in line with this policy, and plans are in place to strengthen reserves further in light of future funding risks.

The 'free reserves' of the charity (defined as those unrestricted funds not designated for specific purposes or tied up in fixed assets) stood at £1,408,129 (2024: £925,422).

The trustees have reviewed the circumstances of charity and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable future. The trustees are of the view that the charity is a going concern.

Risk management

The trustees have identified the principal risks facing the charity, including financial sustainability, safeguarding, data protection, fleet resilience and governance. These risks are actively managed through oversight, policy review and regular review of the risk register.

Plans for future periods

Looking ahead, our priorities are to protect and enhance frontline service delivery, diversify income sources, strengthen digital and operational infrastructure, and continue to improve governance and risk management. We will be strengthening our Board of Trustees and increasing operational headcount as we look towards expanding our service geographically in line with identified need.

Structure, governance and management

The charity is a company limited by guarantee, incorporated on 9 January 1989 and registered as a charity on 1 December 1989. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr BT Burnie (Resigned 18 June 2026) Mr AM Chuhan (Resigned 18 June 2026) Dr ID Pedley Professor DJ Burn (Resigned 30 April 2025) Lord JW Shipley Mr IW Farrer (Appointed 22 April 2025) Key Management: Chief Executive: Andrea Glover (Appointed 1 October 2025)

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Recruitment and appointment of trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association, each year at the Annual General Meeting, at least one-third of members are required to retire from office by rotation and, being eligible, offer themselves for re-election.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute an amount not exceeding £1 in the event of a winding up.

Organisational structure

Daft as a Brush Cancer Patient Care is a charitable company limited by guarantee, governed by a Board of Trustees. The trustees are responsible for setting strategy, ensuring compliance with legal and regulatory requirements, and overseeing performance.

Day to day management is delegated to the Chief Executive within a clear scheme of delegation. The Board is supported by policies, a live risk register and regular reporting, and invested in trustee development during the year.

Induction and training of trustees

New trustees undergo an induction day to brief them on: their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. The trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Relationship with related parties

None of the trustees received remuneration or other benefit from working with the charity. Any connection between a trustee or senior manager of the charity must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Related parties transactions are disclosed in note 23 to these financial statements.

Statement of Trustees responsibilities

The trustees, who are also the directors of Daft As A Brush Cancer Patient Care Charitable Trust for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees 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, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently;

The trustees are responsible for keeping adequate 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Auditor

In accordance with the company's articles, a resolution proposing that Sumer Auditco Limited be reappointed as auditor of the company will be put at a General Meeting.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees report was approved by the Board of Trustees.

Dr ID Pedley Trustee

16 July 2026

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST

Opinion

We have audited the financial statements of Daft As A Brush Cancer Patient Care Charitable Trust (the ‘charity’) for the year ended 31 December 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of Trustees responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST

Capability of the audit in detecting irregularities, including fraud

Based on our understanding of the charitable company and the sector in which it operates, we identified that the following laws and regulations are significant to the entity:

These matters were discussed amongst the engagement team at the planning stage and the team remained alert throughout the audit.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and noncompliance with laws and regulations) comprised of: inquiries of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence and legal costs incurred; review of Trustee meeting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Stephen Slater (Senior Statutory Auditor) for and on behalf of Sumer Auditco Limited Statutory Auditor Unit 2 Newcastle upon Tyne NE12 8EG

Date: 20 July 2026

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2025

Current financial year
Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
783,994
-
Other trading activities
4
69,919
-
Investments
5
9,977
-
Other income
6
-
-
Total income
863,890
-
Expenditure on:
Raising funds
7
86,474
-
Charitable activities
8
694,997
-
Total expenditure
781,471
-
Net gains/(losses) on investments
14
(35,501)
-
Net income
46,918
-
Transfers between funds
30,853
(30,853)
Net movement in funds
12
77,771
(30,853)
Reconciliation of funds:
Fund balances at 1 January 2025
6,690,736
30,853
Fund balances at 31 December 2025
6,768,507
-		 Total
2025
£
783,994
69,919
9,977
-
863,890
86,474
694,997
781,471
(35,501)
46,918
-
46,918
6,721,589
6,768,507		 Total
2024
£
525,553
96,668
60,017
21,941
704,179
56,034
763,050
819,084
148,553
33,648
-
33,648
6,687,941
6,721,589

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2025

Prior financial year
Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
525,553
-
Other trading activities
4
96,668
-
Investments
5
60,017
-
Other income
6
21,941
-
Total income
704,179
-
Expenditure on:
Raising funds
7
56,034
-
Charitable activities
8
741,392
21,658
Total expenditure
797,426
21,658
Net gains on investments
14
148,553
-
Net income/(expenditure) and movement in funds
55,306
(21,658)
Reconciliation of funds:
Fund balances at 1 January 2024
6,635,430
52,511
Fund balances at 31 December 2024
6,690,736
30,853		 Total
2024
£
525,553
96,668
60,017
21,941
704,179
56,034
763,050
819,084
148,553
33,648
6,687,941
6,721,589

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
15
Investments
16
Current assets
Debtors
17
Investments
18
Cash at bank and in hand
Creditors: amounts falling due within
one year
19
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
21
Unrestricted funds
22		 2025
£
£
1,133,469
4,201,109
5,334,578
227,354
975,000
318,820
1,521,174
(87,245)
1,433,929
6,768,507
-
6,768,507
6,768,507		 2024
£
£
1,255,263
4,540,904
5,796,167
66,901
909,635
100,237
1,076,773
(151,351)
925,422
6,721,589
30,853
6,690,736
6,721,589		 2024
£
£
1,255,263
4,540,904
5,796,167
66,901
909,635
100,237
1,076,773
(151,351)
925,422
6,721,589
30,853
6,690,736
6,721,589
5,796,167
925,422
6,721,589
30,853
6,690,736
6,721,589

The financial statements were approved by the trustees on 16 July 2026

Dr ID Pedley Trustee

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
25
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Purchase of investments
Proceeds from disposal of investments
Investment income received
Net cash generated from/(used in) investing
activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
2024
£
£
£
£
(27,584)
(23,712)
(2,739)
(94,522)
-
41,000
-
(2,900,000)
238,929
2,090,365
9,977
60,017
246,167
(803,140)
-
-
218,583
(826,852)
100,237
927,089
318,820
100,237

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

Daft As A Brush Cancer Patient Care Charitable Trust is a private company limited by guarantee without share capital, incorporated in England and Wales. The registered office is Daft As A Brush House, Great North Road, Gosforth, Newcastle upon Tyne, NE3 2DR.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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 financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the accounts, 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 concern basis of accounting in preparing the accounts.

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 specific 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 or grantors 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 Incoming resources

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 receipt. 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 otherwise 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.

Incoming resources from charitable trading activities is accounted for when earned.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity and its activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9.

1.6 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:

Freehold property straight line over 50 years Property improvements straight line over 50 years Fixtures and fittings 33.3% straight line Motor vehicles 20% straight line

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Current Asset investments

Investment property, which is property held for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.8 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.9 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible 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 impairment loss (if any).

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.10 Cash and cash equivalents

Cash and cash equivalents include 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.

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.

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 classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

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 termination benefits.

1.13 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

2 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 carrying 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 only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

Assessing indicators of impairment

In assessing whether there have been any indicators of impairment of assets, the trustees have considered both external and internal sources of information such as market conditions and experience of recoverability.

Key sources of estimation uncertainty

Determining residual values and useful economic lives of tangible fixed assets

The company depreciates tangible fixed assets over their estimated useful lives. The estimation of the useful lives of assets is based on historic performance as well as expectations about future use and therefore requires estimates and assumptions to be applied by management. The actual lives of these assets can vary depending on a variety of factors, including technological innovation, product life cycles and maintenance programmes.

Judgement is applied by trustees when determining the residual values for tangible fixed assets. When determining the residual value trustees aim to assess the amount that the company would currently obtain for the disposal of the asset, if it were already of the condition expected at the end of its useful economic life. Where possible this is done with reference to external market prices.

Valuation of investment property

As described in note 18 to the financial statements, the investment property is stated at fair value based on the valuation performed by an independent professional valuer, Rook Matthews Sayer Chartered Surveyors with recent experience in the location and category of property valued. The valuer used observable market prices adjusted as necessary for any difference in the future, location or condition of the property

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 425,870 513,260
Legacies 358,124 12,293
783,994 525,553

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 68,940 95,540
Shop income 979 1,128
Other trading activities 69,919 96,668

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rental income 9,000 9,000
Interest receivable 977 51,017
9,977 60,017
Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net gain on disposal of tangible fixed assets - 20,628
Other income - 1,313
- 21,941
Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 1,032 1,770
Other fundraising costs 85,442 54,264
86,474 56,034

6 Other income

7 Expenditure on raising funds

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

8 Expenditure on charitable activities

Direct costs
Depreciation and impairment
Fuel and oil
Repairs and servicing
Vehicle insurance
Misc motor expenses
Travelling
Misc purchases
Clothing costs
Share of support and governance costs (see note 9)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds		 2025
£
71,743
103,013
53,780
40,439
10,820
6,454
-
6,770
293,019
396,578
5,400
694,997
694,997
-
694,997		 2024
£
124,007
109,163
28,912
42,142
13,756
3,929
2,565
2,021
326,495
433,705
2,850
763,050
741,392
21,658
763,050

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

9 Support costs allocated to activities

Staff costs
Depreciation
Telephone
Hospitality
Premises
Repairs and renewals
Premises expenses
Printing, postage and stationery
Insurance
Sundries
Legal and professional
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Audit fees
Accountancy		 2025
£
259,927
52,790
8,533
2,531
17,225
20,754
8,375
8,007
7,104
8,025
3,307
5,400
401,978
401,978
2025
£
3,750
1,650
5,400		 2024
£
261,383
41,162
9,137
31,406
17,378
31,414
6,373
9,103
8,045
7,705
10,599
2,850
436,555
436,555
2024
£
1,200
1,650
2,850

Support and governance costs and allocated based on staff and volunteer time

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

11 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Administrative staff 7 6

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

11
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneration was more than £60,000
is as follows:
£60,001 to £70,000		 (Continued)
2025
2024
£
£
235,970
235,811
19,499
20,354
4,458
5,218
259,927
261,383
2025
2024
Number
Number
1
-		 (Continued)
2025
2024
£
£
235,970
235,811
19,499
20,354
4,458
5,218
259,927
261,383
2025
2024
Number
Number
1
-
261,383
2024
Number
-

Remuneration of key management personnel

Key management has been determined to be the trustees and 4 members of the senior management team during 2025 (2024: 4). Trustees receive no remuneration or benefits.

The remuneration of key management personnel is as follows.

Aggregate compensation
12
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Loss/(profit) on disposal of tangible fixed assets		 2025
£
154,790
2025
£
3,750
124,533
-		 2024
£
127,428
2024
£
1,200
165,169
(20,628)

13 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent these are applied to its charitable objects.

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

14 Net gains/(losses) on investments

**Unrestricted ** Unrestricted
funds funds
2025 2024
£ £
Revaluation of investments (83,536) 224,746
Gain/(loss) on sale of investments (6,259) (76,193)
Revaluation of investment properties 54,294 -
(35,501) 148,553

15 Tangible fixed assets

Cost
At 1 January 2025
Additions
At 31 December 2025
Depreciation and impairment
At 1 January 2025
Depreciation charged in the year
At 31 December 2025
Carrying amount
At 31 December 2025
At 31 December 2024		 Freehold
property
Property
improvements
Fixtures and
fittings
£
£
£
722,990
404,225
196,615
-
-
2,739
722,990
404,225
199,354
122,999
70,286
179,385
12,300
26,729
13,761
135,299
97,015
193,146
587,691
307,210
6,208
599,991
333,939
17,230		 Motor
vehicles
£
652,569
-
652,569
348,466
71,743
420,209
232,360
304,103		 Total
£
1,976,399
2,739
1,979,138
721,136
124,533
845,669
1,133,469
1,255,263

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

16 Fixed asset investments

Cost or valuation
At 1 January 2025
Valuation changes
Disposals
At 31 December 2025
Carrying amount
At 31 December 2025
At 31 December 2024
17
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
18
Current asset investments
Unlisted investments		 Common
investment
fund
£
4,540,904
(83,536)
(256,259)
4,201,109
4,201,109
4,540,904
2025
2024
£
£
19,335
29,644
208,019
37,257
227,354
66,901
2025
2024
£
£
975,000
909,635		 Common
investment
fund
£
4,540,904
(83,536)
(256,259)
4,201,109
4,201,109
4,540,904
2025
2024
£
£
19,335
29,644
208,019
37,257
227,354
66,901
2025
2024
£
£
975,000
909,635
4,201,109
4,201,109
4,540,904
2024
£
29,644
37,257
66,901
2024
£
909,635

The investment property is stated at fair value based on the valuation performed by an independent professional valuer, Rook Matthews Sayer Chartered Surveyors with recent experience in the location and category of property valued. The valuer used observable market prices adjusted as necessary for any difference in the future, location or condition of the property

19 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
9,904
2,216
-
75,125
87,245		 2024
£
6,124
10,777
127,343
7,107
151,351

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

20 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 4,458 5,218

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

No contributions were payable to the scheme at the end of the year (2024: £nil).

21 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At
Ambulance fund
Previous year:
At
Ambulance fund		 1 January
2025
Resources
expended
£
£
30,853
-
1 January
2024
Resources
expended
£
£
52,511
(21,658)		 Transfers
At 31
December
2025
£
£
(30,853)
-
Transfers
At 31
December
2024
£
£
-
30,853

Transfers in the year

The Ambulance fund which comprised amounts received from The Bigg Market Reunion and Stagecoach Walkergate Depot to purchase two ambulances and meet their associated costs was transferred to a designated unrestricted fund for the assets to be wrote down over their useful economic lives. 22 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At
Ambulance fund
General funds		 1 January
2025
Incoming
resources
Resources
expended
£
£
£
-
-
(5,053)
6,690,736
863,890
(776,418)
6,690,736
863,890
(781,471)		 Transfers
Gains and
losses
At 31
December
2025
£
£
£
30,853
-
25,800
-
(35,501)
6,742,707
30,853
(35,501)
6,768,507		 Transfers
Gains and
losses
At 31
December
2025
£
£
£
30,853
-
25,800
-
(35,501)
6,742,707
30,853
(35,501)
6,768,507
6,768,507

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

22 Unrestricted funds Unrestricted funds (Continued)
Previous year: At 1 January Incoming Resources Transfers Gains and At 31
2024 resources expended losses December
2024
£ £ £ £ £ £
General funds 6,635,430 704,179 (797,426) - 148,553 6,690,736

Ambulance fund

This represents the net book value of ambulances purchased from funds donated from Stagecoach Walkergate Depot and The Bigg Market Reunion.

23 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 December 2025:
Tangible assets
1,133,469
-
Investments
4,201,109
-
Current assets/(liabilities)
1,433,929
-
6,768,507
-
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Tangible assets
1,224,410
30,853
Investments
4,540,904
-
Current assets/(liabilities)
925,422
-
6,690,736
30,853		 Total
2025
£
1,133,469
4,201,109
1,433,929
6,768,507
Total
2024
£
1,255,263
4,540,904
925,422
6,721,589

DAFT AS A BRUSH CANCER PATIENT CARE CHARITABLE TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

24 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Trustees Rental income
2025
2024
£
£
9,000
9,000
9,000
9,000		 Rental income
2025
2024
£
£
9,000
9,000
9,000
9,000
9,000

At the year end £11,640 was due from (2024: £127,343 was due to) B Burnie. No interest is chargeable on the balance and no formal repayment terms have been agreed.

No guarantees have been given or received.

Rent receivable was charged at market rate as identified by an independent professional surveyor. Purchases were made at market rates.

25 Cash absorbed by operations 2025 2024
£ £
Surplus for the year 46,918 33,648
Adjustments for:
Investment income recognised in statement of financial activities (9,977) (60,017)
Gain on disposal of tangible fixed assets - (20,628)
Loss on disposal of investments 6,259 76,193
Fair value gains and losses on investment properties (54,294) -
Fair value gains and losses on investments 83,536 (224,746)
Depreciation and impairment of tangible fixed assets 124,533 165,169
Movements in working capital:
(Increase)/decrease in debtors (160,453) 114,873
(Decrease) in creditors (64,106) (108,204)
Cash absorbed by operations (27,584) (23,712)