Charity Charity registration registration number number 508412 508412 (England (England and and Wales) Wales) 

P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION[ASSOCIATION] OF[OF] CHILDREN[CHILDREN] WITH[WITH] TUMOURS AND TUMOURS AND LEUKAEMIA LEUKAEMIA ANNUAL ANNUAL REPORT[REPORT] AND AND UNAUDITED[UNAUDITED] FINANCIAL[FINANCIAL] STATEMENTS STATEMENTS 

FOR FOR THE THE YEAR[YEAR] ENDED ENDED 31[31] MARCH[MARCH] 2025 2025 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN[CHILDREN] WITH WITH TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA LEGAL LEGAL AND[AND] ADMINISTRATIVE ADMINISTRATIVE INFORMATION INFORMATION 

Trustees Trustees C C Maguire Maguire L L Hunt Hunt (Chair) (Chair) D D Yeomanson Yeomanson N N Walch Walch L L Thompson Thompson L L Mellon Mellon - - Jameson Jameson A A Mellon Mellon - - Jameson Jameson (Treasurer) (Treasurer) N N Lax Lax R R Ducker Ducker (Appointed (Appointed 4 4 July[July] 2024) 2024) J J Wholey Wholey (Appointed (Appointed 4 4 July July 2024) 2024) Dr Dr V V Mellon Mellon (Appointed (Appointed 4 4 July[July] 2024) 2024) E E Stones Stones (Appointed (Appointed 4 4 July[July] 2024) 2024) Charity Charity number number 508412 508412 Principal Principal address address Children's Children's Oncology Oncology Clinic Clinic Sheffield Sheffield Children's[Children's] Hospital[Hospital] Western Western Bank Bank Sheffield Sheffield SIO $10 2TH 2TH Independent examiners Independent examiners Hart Hart Shaw Shaw LLP[LLP] Europa Europa Link[Link] Sheffield Sheffield Business Business Park Park Sheffield Sheffield S9 S9 1XU IXU 

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## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN[CHILDREN] WITH WITH TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA CONTENTS CONTENTS 

Page Page Trustees’ Trustees' report[report] 1-4 1-4 Independent Independent examiner's examiner's report[report] 8 5 Statement Statement of[of] financial financial activities activities 6 6 Balance Balance sheet sheet 7 7 Notes Notes to[to] the[the] financial financial statements statements 8-17 8 — 17 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION OF ASSOCIATION OF CHILDREN CHILDREN WITH[WITH] TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA TRUSTEES' TRUSTEES' REPORT[REPORT] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

> The The trustees trustees present present their their[report] report and and financial financial statements statements for for the[the] year year ended ended 31[31] March March 2025. 2025. 

> The The financial financial statements statements have have been been prepared prepared in[in] accordance accordance with[with] the the accounting accounting policies policies set[set] out out in[in] note[note] 1 1 to to the the financial financial statements[statements] and[and] comply comply with[with] the the charity's charity's governing governing document, document, the[the] Charities[Charities] Act Act 2011[2011] and[and] "Accounting["Accounting] and[and] Reporting Reporting by[by] Charities: Charities: Statement Statement of[of] Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their accounts accounts in in 

> accordance accordance[with] with the the Financial[Financial] Reporting Reporting Standard Standard applicable applicable in[in] the the UK UK and and Republic Republic of[of] Ireland[Ireland] (FRS (FRS 102)[102)] (effective (effective 1 1 January January 2019)". 2019)". Objectives Objectives and and activities activities The The charity's charity's objectives[objectives] are are to[to] provide provide relief, relief, welfare welfare and and care care of[of] children[children] suffering suffering from from tumours tumours and and leukaemia leukaemia who who 

> are are being[being][ treated] treated at[at] — — or or who who have have been been treated treated at[at] — — Sheffield Sheffield Children’s Children's NHS NHS Foundation Foundation Trust. Trust. The The aims aims of[of the] the association association include: include: The The provision provision of[of] relief relief for for individuals individuals who who are are under under the the care care of[of] Sheffield[Sheffield] Children’s Children's NHS NHS Foundation Foundation Trust[Trust] paediatric[paediatric] oncology oncology and and haematology haematology unit unit (the (the Unit) Unit) and and are are suffering suffering from from either either a a malignant malignant disease disease or or a a non-malignant non-malignant but but life-threatening life-threatening haematological haematological disorder disorder and[and] the the preservation preservation and and protection protection of of the the good good health health of of individuals individuals formerly formerly under under the[the] care care[of] of the[the] units. units. The The protection[protection] and and preservation preservation of[of] good good health[health] amongst amongst families families of[of] individuals individuals who who are are or or have have been been under under the[the] care care of of the the unit unit and and the the provision provision of of practical practical and and other other support support in in their their role[role] of of caring caring for for such such individuals. individuals. 

> The The provision provision of[of] support support for for the[the] unit[unit] by[by] way way of[of] the[the] acquisition acquisition and and maintenance maintenance of[of] equipment equipment and and services services for for use use within within the the[unit] unit or or in[in] connection connection with with the the work work of of the the unit. unit, The The provision[provision] of[of] support support for for the[the] unit[unit] to[to] encourage encourage and and assist assist research research and and investigation investigation work work and and the[the] dissemination dissemination 

> of of results results of of such such research research and and experimental experimental work. work. The The provision provision of[of] support support for for education education and and training training of[of] members members of[of] the the unit[unit] where where such such education education and and training training will will 

> benefit benefit the the individuals individuals in in the the care care of of the the unit, unit, of of individuals individuals who who have have been been in in the the care care of of the the unit. unit. 

> Achievements Achievements and and performance performance 

> The The charity's charity's main main source source of[of] income income is is from from donations donations from from members members of[of] the[the] public public and and from from family[family] & & friends[friends] of[of] 

> children children diagnosed diagnosed with with tumours tumours or or leukaemia. leukaemia. This This may may take take the the form form of of cash cash donations donations or or organised organised fund-raising fund-raising events events[such] such as as[barbeques,] barbeques, fetes, fetes, galas[galas] or or sponsored sponsored events. events. Some[Some] funding funding is[is] received received from[from] businesses[businesses] and and corporate corporate bodies. bodies. Income Income[is] is also[also] produced produced from[from] the[the] profitable profitable sale[sale] of[of] Christmas[ Christmas] cards[cards] and[and] promotional promotional goods. goods. 

> In In furtherance furtherance of of the the objectives objectives of of the the charity, charity, our our activities activities are are split split into into the the following following principal principal areas areas and and we we review review 

> progress progress in[in] each[each] of[of] these[ these] areas areas below:[below:] 

> Provision Provision of of Accommodation Accommodation and and Holidays Holidays 

> PACT PACT wholly[wholly] owns owns a[a] property[property] on on Western[Western] Bank[Bank] in[in] Sheffield,[Sheffield,] PACT PACT House,[House,] which which it[it] runs runs as as a[a] purpose-built[purpose-built] home home from from home. home. Here Here parents parents and and children children can can relax relax away away from from the the hospital hospital environment, environment, just just 100 100 yards yards from from the the hospital. hospital. Its[Its] location[location] saves saves the the necessity necessity of[of] families[families] having having to[to] travel travel long long distances distances to[to] and[and] from[from] their their own own homes homes 

> when when children[children] need need long-term long-term treatment,[treatment,] and and it[it] provides provides comfort comfort and and a a place place for for families[families] to[to] meet, meet, thus thus creating creating an an 

> atmosphere atmosphere of[of] help[help] and and support.[support.] PACT PACT has[has] an an obligation[obligation] to[to] ensure ensure[that] that PACT PACT House[House] provides provides a a safe[safe] and[and] secure secure environment[environment] for[for] staff,[staff,] volunteers[volunteers] and and users. users. The The Trustees Trustees conduct conduct regular regular reviews reviews to[to] uphold uphold this. this. 

> PACT PACT owns owns[and] and maintains[maintains] holiday[holiday] caravans caravans at[at] Filey,[Filey,] Berwick-upon-Tweed[Berwick-upon-Tweed] and[and] Thornwick[Thornwick] Bay[Bay] which which are are available[available] for for the[the] families families to[to] use. use. PACT PACT also[also] gives gives holiday holiday grants grants to[to] parents parents in[in] need need when when the[the] caravans caravans are are unavailable.[unavailable.] PACT PACT provide[provide] a[a][Bereavement] Bereavement grant,[grant,] the[the] Making[Making] Memories[Memories] Grant.[Grant.] This[This] provides provides families[families] with[with] contributions[contributions] to[to] the[the] cost cost[of] of doing[ doing] an an activity activity of[of] choice, choice, this this is[is] available available three three times[times] each each year year per per family.[family.] 

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## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION OF ASSOCIATION OF CHILDREN[CHILDREN] WITH WITH TUMOURS[TUMOURS] AND[AND] LEUKAEMIA LEUKAEMIA TRUSTEES' TRUSTEES' REPORT[REPORT] (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

## Ward Ward 6[6] and and Clinic[Clinic] 

> We We continue continue to[to] provide provide lunch lunch for[for] the[the] families[families] on on ward ward 6[6] and[and] now now also[also] provide provide breakfast breakfast daily.[daily.] Our[Our] main[main] expenditure expenditure is is directed directed towards towards the the oncology oncology ward ward at[at] the the Sheffield[Sheffield] Children’s Children's NHS NHS Foundation Foundation Trust[Trust] and and the[the] out-patients[out-patients] clinic[clinic] 

> area. area. We We provide provide games, games, books,[books,] toys toys and[and] computer computer equipment equipment for[for] patients[patients] and and siblings[siblings] to[to] use.[use.] We[We] offer offer help help and[and] 

> support support meetings meetings and and provide provide booklets.[booklets.] Assistance Assistance is[is] also[also] given given to[to] the the community community nursing nursing staff staff who who work work with[with] patients. patients. In[In] addition, addition, we we fund[fund] specialist-led,[specialist-led,] creative[creative] art[art] sessions[sessions] on on the[the] ward,[ward,] which[which] have have proved[proved] extremely[extremely] popular[popular] 

> with with children. children. 

> We We cover cover the[the] cost[cost] of[of] social social events events[including] including two two annual[annual] outings,[outings,] a a Christmas[Christmas] party[party] and[and] a a family[family] fun[fun] day.[day.] 

> The The charity[charity] offers offers support support to[to] families[families] who who use use the the clinic clinic and[and] is[is] confident confident that[that] it[it] will will be be able able to[to] maintain maintain this this for[for] the the 

> foreseeable foreseeable future. future. The The charity[charity] regularly[regularly] reviews reviews the the way way it[it] offers offers support support to[to] the the patients[patients] and and their their families[families] and and is[is] always always open open to[to] considering considering new new ways ways to[to] achieve achieve this. this. General General 

> As As well well as as the the above, above, this this fund fund is is used used for for all all other other expenditure expenditure the the Trustees Trustees consider consider appropriate appropriate for for the the furtherance furtherance of[of the] the[objectives] objectives of[of] the the charity.[charity.] 

> We We provide provide a a Study Study Leave Leave Grant Grant to[to] Ward Ward 6[6] staff staff to[to] enable enable them them to[to] attend[attend] courses courses and[and] seminars seminars to[to] contribute[contribute] to[to] the the already already excellent excellent care care given given to[to] our our children[children] and and families families on on Ward Ward 6.[6.] Financial review Financial review The The charity,[charity,][with] with the[the] aid[aid][of] of sound sound financial financial management, management, the[the] continued continued support support of[of] staff,[staff,] volunteers volunteers and and the[the] public public - - has has continued continued to[to] achieve achieve its its[objectives] objectives for for this this period.[period.] As As part[part] of[of] our our duties[duties] as as trustees trustees and and having having sought[sought] professional professional advice advice from[from] Hart Hart Shaw Shaw - - in in late late 2024 2024 we we began began the the process process of[of] diversifying diversifying our our cash[cash] reserves reserves using using the[the] provision provision provided[provided] by[by] Cascade Cascade Cash Cash Management. Management. Whereby Whereby the the majority majority of of our our cash cash reserves reserves are are now now split split across across 5 5 banking banking counterparts counterparts as as well well as as a a general general account account held held with with Virgin. Virgin. This This is[is] designed[designed] to[to] mitigate[mitigate] our our risk risk of[of] banking[banking] solely solely with[with] one one counterpart,[counterpart,] but[but] also[also] to[to] create[create] a a sustainable,[sustainable,] increased increased return[return] for for the[the] charity charity by[by] accessing accessing higher higher interest interest savings savings & & terms terms accounts accounts as as they they become become available. available. The The accounts accounts come come with[with] an an access access & & liquidity liquidity profile profile that[that] suits suits our requirements our requirements and and any any emergent emergent needs needs to[to] access access 

> funds funds that that the[the] charity charity may may have. have. 

It It is is the the policy policy of of the the charity charity that that unrestricted unrestricted funds funds which which have have not not been been designated designated for for a a specific specific use use should should be be maintained maintained at[at] a a level level equivalent equivalent to[to] 18 18 months months planned planned expenditure. expenditure. The The trustees trustees consider consider that,[that,] with with reserves reserves at[at] this this level, level, should should there there be be a a significant significant reduction reduction in in the the level level of of funding, funding, they they will will be be able able to to continue continue the the charities charities current current activities activities while while consideration consideration[is] is given given to[to] ways ways in[in] which which additional[additional] funds funds may may be[be] raised. raised. The The charity charity holds holds unrestricted unrestricted funds funds of of £691,745 €691 , 745 (2024 (2024 - - £638,623) É638,623) and and designated designated funds funds of[of] £8,091 E8,091 (2024 (2024 - €3,600). £3,600). The The charity[charity] also[also] has has restricted restricted funds funds of[of] £134,956[E] 134,956 (2024 (2024 - - £131,344). E 131 ,344). Included Included within within unrestricted unrestricted fund fund are are land land and and[buildings] buildings and and other other tangible[tangible] assets assets of[of] £224,633[E224,633] (2024[(2024] - - £227,556) €227,556) which which are are not not readily readily available available as as cash cash reserves. reserves. Principal Principal Funding Funding Sources Sources 

> The The principal principal funding funding sources sources continue continue to[to] be[be] the[the] sale[sale] of[of] Christmas Christmas and and promotional promotional goods, goods, donations donations from from the the public, public, corporate corporate engagement engagement and and special special fundraising fundraising events events organised organised throughout throughout the the year. year. 

> Investment Investment Policy Policy There There are are no no restrictions restrictions on on the[the] investment investment powers powers of[of] the[the] Trustees, Trustees, although although at at present present the the Committee Committee feels feels it[it] is is appropriate appropriate to[to] maintain maintain[its] its reserves reserves as as cash cash deposits deposits with[with] its[its] bankers bankers be[be] that[that] via[via] general general or or investment investment banking. banking. The The trustees trustees have have assessed assessed the[the] major major risks risks to[to] which which the[the] charity charity is is exposed, exposed, and and are are satisfied satisfied that that systems systems are are in[in] 

> place place to[to] mitigate[mitigate] exposure exposure to[to] the the major major risks. risks. 

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## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN CHILDREN WITH[WITH] TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA TRUSTEES' TRUSTEES' REPORT REPORT (CONTINUED)[(CONTINUED)] 

## FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

## Public Public Benefit Benefit 

> In In planning planning our our activities activities for for the the year, year, we we keep keep in in mind mind the the Charity Charity Commission's Commission’s guidance guidance on on public public benefit. benefit. Plans Plans for for future future periods periods 

> After After completing completing a a thorough thorough building building survey survey of of PACT, PACT, our our initial initial plans plans to to refurb refurb the the superstructure superstructure of of the the house, house, is is 

> unnecessary, unnecessary,[in] in lieu[lieu] of[of] this this we we have have completed[completed] extensive[extensive] preparation preparation and[and] consultative[consultative] work[work] to[to] design[design] a a complete complete interior interior renovation renovation of[of] the[the] house. house. This This will[will] be[be] overseen overseen by[by] professional professional project[project] management management and and design design consultants consultants - - 

> in in order order to to bring bring a a modern, modern, more more functional functional house house to to the the families families and and children children we we proudly proudly serve. serve. We We anticipate anticipate these these works works to[to] begin[begin] by[by] late[late] 2025/early 2025/early 2026.[2026.] We We also[also] plan[plan] to[to] continue continue offering offering support,[support,] caravan caravan holidays,[holidays,] trips,[trips,] treats, treats, activities activities and and parties[parties] to[to] our our families. families. In In our our 

> experience experience these these are are the the most most important important things[things] we we can can offer. offer. The The charity charity has has always always focussed focussed on on making making the[the] journey journey[the] the[families] families face face easier. easier. 

## Structure, Structure, governance governance and and management management 

|The charity was established by a charitable trust deed and is registered with the Charities Commission.<br>The charity was established by a charitable trust deed and is registered with the Charities Commission.|The charity was established by a charitable trust deed and is registered with the Charities Commission.<br>The charity was established by a charitable trust deed and is registered with the Charities Commission.|
|---|---|
|The trustees who served during the year and up to the date of signature of the financial statements were:<br>The trustees who served during the year and up to the date ofsignature ofthe financial statements were:||
|M Rhodes<br>M Rhodes|(Resigned 12 September 2024)<br>(Resigned 12 September 2024)|
|Dr V Lee<br>DrV Lee|(Resigned 14 February 2025)<br>(Resigned 14 February 2025)|
|C Maguire<br>C Maguire||
|L Hunt (Chair)<br>L Hunt (Chair)||
|D Yeomanson<br>D Yeomanson||
|N Walch<br>N Walch||
|L Thompson<br>LThompson||
|L Mellon<br>- Jameson<br>L Mellon - Jameson||
|A Mellon<br>- Jameson (Treasurer)<br>A Mellon - Jameson (Treasurer)||
|E Whitfield<br>E Whitfield|(Resigned 4 July 2025)<br>(Resigned 4 July 2025)|
|N Lax<br>N Lax||
|R Ducker<br>R Ducker|(Appointed 4 July 2024)<br>(Appointed 4 July 2024)|
|J Wholey<br>J Wholey|(Appointed4 July 2024)<br>(Appointed 4 July 2024)|
|Dr V Mellon<br>DrV Mellon|(Appointed 4 July 2024)<br>(Appointed 4 July 2024)|
|E Stones<br>EStones|(Appointed 4 July 2024)<br>(Appointed4July2024)|



> New New non-medical non-medical Trustees Trustees are are appointed appointed by by the[the] General General Committee, Committee, which which meets meets regularly. regularly. The The Committee Committee meets meets 

> annually annually[in] in[July] July when when these these non-medical non-medical Trustees Trustees are are proposed proposed and and selected selected as as Trustees, Trustees, in[in] accordance accordance with[with] the the charity's charity's constitution. constitution. 

> When When someone someone[is] is[interested] interested in in becoming becoming a a trustee trustee on on the the PACT PACT committee committee they they will will initially initially touch touch base base with with the the charity, charity, as as a a response response to[to] a a published published advert,[advert,] through through other other committee committee members, members, or or through[through] a a conversation conversation with[with] the the charity charity office office who who will[will] signpost signpost[to] to the[the] Chair.[Chair. ] Their Their interest interest is[is] logged[logged] and[and] an an information[information] pack, pack, detailing detailing the[the] roles roles and[and] 

> responsibilities responsibilities[of] of a a trustee trustee will will be[be] sent sent out.[out.] They They will[will] also[also] be[be] invited invited to[to] attend[attend] an an information[information] session session to[to] support support 

> them them in[in] making making an an[informed] informed decision.[decision.] Following Following an an[application] application form[form] being[being] completed,[completed,] candidates[candidates] will[will] be[be] invited invited for[for] an an[interview] interview with[with] trustees. trustees. Trustees Trustees on on the the interview[interview] panel[panel] will[will] present present their their findings[findings] to[to] the[the] other[other] trustees trustees who[who] will[will] 

> vote vote on on whether whether to[to] appoint appoint the the new new trustee. trustee. 

> As As trustees trustees we we take take our our responsibility responsibility[to] to manage manage[succession] succession and[and] the the required required skillsets skillsets on on the the board board for for the the continued continued stewardship stewardship & & success success of[of] the the charity[charity] extremely extremely seriously. seriously. 

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## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF[OF] CHILDREN[CHILDREN] WITH[WITH] TUMOURS AND TUMOURS AND LEUKAEMIA LEUKAEMIA TRUSTEES' TRUSTEES' REPORT[REPORT] (CONTINUED)[(CONTINUED)] 

> FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

> The The trustees' trustees’[report] report was was approved approved by[by] the[the] Board Board of[of] Trustees. Trustees. AG.FAC7.ogoeaFIOCCOF— A Mellon - Jameson (Treasurer) AMelion - Jameson (Treasurer) Trustee Trustee 

> 19 19 December December 2025 2025 

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## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN CHILDREN WITH[WITH] TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA INDEPENDENT INDEPENDENT EXAMINER'S EXAMINERS REPORT REPORT TO TO THE THE TRUSTEES TRUSTEES OF OF P.A.C.T.[P.A.C.T.] 

I | report report on on the the accounts accounts of of the the charity charity for for the the year year ended ended 31 31 March March 2025, 2025, which which are are set set out out on on pages6 pages 6 to[to] 16. 16. 

Responsibilities Responsibilities and[and] basis[basis] of report[of][ report] As As the[the] trustees trustees of[of] the the charity[charity] you you are are responsible responsible for[for] the the preparation preparation of[of] the[the] financial financial statements[statements] in[in] accordance accordance with[with] the the[requirements] requirements of[of] the the Charities[Charities] Act Act 2011.[2011] , 

| I report report in in respect respect of of my my examination examination of of the the charity's charity's financial financial statements statements carried carried out out under under section section 145 145 of of the the Charities Charities Act Act 2011. 2011. In In carrying carrying out out my my examination examination | I have have followed followed the the Directions Directions given given by by the the Charity Charity Commission Commission under under section section[145(5)(b)] 145(5)(b) of[of] the[the] Charities[Charities Act] Act 2011.[2011.] Independent Independent examiner's examiner's statement statement Since Since the the charity’s charity's gross gross income income exceeded exceeded £250,000, €250,000, the[the] independent independent examiner examiner must must be be a a member member of[of] a a body body listed listed in in section section 145 145 of of the the Charities Charities Act Act 2011. 2011. | I confirm confirm that that | I am am qualified qualified to to undertake undertake the the examination examination because because | I am am a a member member of[of] ICAEW, ICAEW, which which is[is] one one of[of] the[the] listed listed bodies. bodies. Your Your[attention] attention is is drawn drawn to[to] the[the] fact fact that that the the charity charity has has prepared prepared the[the] financial financial statements statements in[in] accordance accordance with[with] the the relevant relevant version version of of the the Statement Statement of of Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their financial financial statements statements in[in] accordance accordance with[with] the[the] Financial Financial Reporting Reporting Standard Standard applicable applicable in[in] the the UK UK and and Republic Republic of[of] Ireland[Ireland] (FRS (FRS 102) 102)[in] in preference preference to[to] the the Accounting Accounting and and Reporting Reporting by by Charities: Charities: Statement Statement of[of] Recommended Recommended Practice Practice issued issued on on 1[1] April April 2005 2005 which which[is] is referred[referred] to[to] in[in] the[the] extant[extant] regulations regulations but but has has now now been been withdrawn. withdrawn. |[I] understand understand that that this[this] has has been been done done[in] in order order for for the the financial financial statements statements to[to] provide provide a[a] true[true] and and fair fair view view in[in] accordance accordance with[with] UK UK Generally Generally Accepted Accepted Accounting Accounting Practice.[Practice.] 

- | I have have completed completed my my examination. examination. | I confirm confirm that that no no matters matters have have come come to to my my attention attention in in connection connection with with the the 

- examination examination giving giving me me cause cause[to] to believe believe[that] that[in] in any any material[material] respect:[respect:] 1 1 accounting accounting records records were were not[not] kept[kept] in[in] respect respect of[of] the[ the] charity charity as as required required by[by] section section 130[130] of[of the] the Charities[Charities] Act[Act] 2011.[2011.] 2 2 _ the the financial financial statements statements do do not not accord accord with with those those records; records; or or 3 3 the the financial financial statements statements do do not[not] comply comply with[with] the the applicable applicable requirements requirements concerning concerning the[the] form form and and content content of[of] financial financial statements statements set set out out in in the the Charities Charities (Accounts (Accounts and and Reports) Reports) Regulations Regulations 2008 2008 other other than than any any requirement requirement[that] that the[the] financial financial statements[statements] give[give] a a true[true] and[and] fair fair view,[view,] which which is[is] not[not] a a matter matter considered[considered] as as part[part] of[of] an an independent independent examination. examination. 

I | have have no no concerns concerns and and have have come come across across no no other other matters matters in in connection connection with with the the examination examination to to which which attention attention should should be[be] drawn drawn[in] in this this report[report] in[in] order order[to] to enable[enable] a a proper proper understanding understanding of[of the] the financial financial statements[statements] to[to] be[be] reached. reached. 

## 4s 

Natalie Natalie Bracey Bracey FCA FCA 

> Europa Europa Link[Link] Sheffield Sheffield Business[Business] Park[Park] Sheffield Sheffield S9 S9 IXIJ 1XU 

Dated: Dated: ...............22/12/2025 ......22/.1,2./2025 

-5iBjes 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF[OF] CHILDREN[CHILDREN] WITH[WITH] TUMOURS TUMOURS AND AND LEUKAEMIA LEUKAEMIA STATEMENT STATEMENT OF OF FINANCIAL FINANCIAL ACTIVITIES[ACTIVITIES] INCLUDING INCLUDING INCOME INCOME AND AND EXPENDITURE EXPENDITURE ACCOUNT ACCOUNT FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

||Unrestricted<br>Unrestricted|Restricted<br>Restricted|Total <br>Total|Unrestricted<br> Unrestricted|Restricted<br>Restricted|Total<br>Total|
|---|---|---|---|---|---|---|
||funds<br>funds|funds<br>funds||funds<br>funds|funds<br>funds||
||2025<br>2025|2025<br>2025|2025<br>2025|2024<br>2024|2024<br>2024|2024<br>2024|
|Notes<br>Notes|£|£|£|£|£|£|
|Income from:<br>Income from:|||||||
|Donations and legacies<br>2<br>Donations and legacies<br>2|279,241<br>279,241|18,672<br>18,672|297,913<br>297,913|236,766<br>236,766|100,000<br>100,000|336, 766<br>336,766|
|Other trading activities<br>3<br>Other trading activities<br>3|735<br>735|-|735<br>735|2,009<br>2,009|-|2,009<br>2,009|
|Investments<br>4<br>Investments<br>4|23,754<br>23,754|-|23,754<br>23,754|19,459<br>19,459|-|19,459<br>19,459|
|Total income<br>Total income|303,730<br>303,730|18,672<br>18,672|322,402<br>322,402|258,234<br>258,234|100,000<br>100,000|358,234<br>358 234|
|Expenditure on:<br>Expenditure on:|||||||
|Raising funds<br>5<br>Raising funds<br>5|14,050<br>14,050|-|14,050<br>14,050|11 ,260<br>11,260|-|11 ,260<br>11,260|
|Charitable activities<br>6<br>Charitable activities<br>6|249,266<br>249,266|2,352<br>2,352|251 ,618<br>251,618|207,633<br>207,633|.|207,633<br>207,633|
|Total resources expended<br>Total resources expended|263,316<br>263,316|2,352<br>2,052|265,668<br>265,668|218,893<br>218,893|-|218,893<br>218,893|
|Net incoming resources<br>Net incoming resources|||||||
|before transfers<br>before transfers|40,414<br>40,414|16,320<br>16,320|56,734<br>56,734|39,341<br>39,341|100,000<br>100,000|139,341<br>139,341|
|Gross transfers between<br>Gross transfers between|||||||
|funds<br>funds|12,708<br>12,708|(12,708)<br>(12,708)|-|-|-|-|
|Net income for the yearl<br>Net income forthe year/|||||||
|Net movement infunds<br>Netmovement in funds|53,122<br>53.122|3,612<br>3,612|56,734<br>56,734|39,341<br>39,341|100,000<br>100,000|139,341<br>139,341|
|Fund balances at 1 April 2024<br>Fund balances at 1 April 2024|638,623<br>638,623|131,344<br>131,344|769,967<br>769,967|599,282<br>599,282|31 ,344<br>31,344|630,626<br>630,626|
|Fund balances at 31 March<br>Fund balances at 31 March|||||||
|2025<br>2025|691,745<br>691,745|134,956<br>134,956|826,701<br>826,701|638,623<br>638,623|131,344<br>131,344|769,967<br>769,967|



> The The statement statement of[of] financial financial activities activities includes includes all all gains[gains] and and losses losses recognised recognised in[in] the the year. year. 

> The The 2024 2024 year year has has been been restated,[restated,] see see note[note] 1.2[1.2] for[for] details details of[of the] the prior[prior] period[period] error. error. 

All All income income and and expenditure expenditure derive derive from from continuing continuing activities. activities. 

wis -6- 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN[CHILDREN] WITH WITH TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA BALANCE BALANCE SHEET SHEET AS AS AT AT 31[31] MARCH MARCH[2025] 2025 

||||2025<br>2025|||2024<br>2024||
|---|---|---|---|---|---|---|---|
||||||as restated<br>as restated|||
||Notes<br>Notes|£||£|£||E|
|Fixed assets<br>Fixed assets||||||||
|Tangible assets<br>Tangible assets|10<br>10|||224,633<br>224,633|||227,556<br>227,556|
|Current assets<br>Current assets||||||||
|Stocks<br>Stocks|11<br>11|2,039<br>2,039|||1,766<br>1,766|||
|Debtors<br>Debtors|12<br>12|20,490<br>20,490|||17,565<br>17,565|||
|Cash at bank and in hand<br>Cash at bank and in hand||616,483<br>616,483|||566,868<br>566,868|||
|||639,012<br>639,012|||586,199<br>586,199|||
|Creditors: amounts falling due within<br>one year<br>Creditors: amounts falling due within<br>oneyear|13<br>13|(36,944)<br>(36,944)|||(43, 788)<br>(43,788)|||
|Net current assets<br>Net current assets||||602,068<br>602,068|||542,411<br>542,411|
|Total assets less current liabilities<br>Total assets less current liabilities||||826,701<br>826,701|||769,967<br>769,967|
|Income funds<br>Income funds||||||||
|Restricted funds<br>Restricted funds|14<br>14|||134,956<br>134,956|||131 ,344<br>131,344|
|Unrestricted funds<br>Unrestricted funds||||||||
|Designated funds<br>Designated funds|15<br>15|8,091<br>8,091|||3,600<br>3,600|||
|General unrestricted funds<br>General unrestricted funds||683,654<br>683,654|||635,023<br>635,023|||
|||||691 ,745<br>691,745|||638,623<br>638,623|
|||||826,701<br>826,701|||769,967<br>769,967|



> The The financial financial statements statements were were approved approved by[by] the[the] Trustees Trustees on on 19[19] December December 2025 2025 

—r-75900tn-OAOA.92A (ormeveneeran pe Es 10CCOF A A Mellon Mellon - - Jameson Jameson (Treasurer) (Treasurer) Trustee Trustee 

ey A 

P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF[OF] CHILDREN CHILDREN WITH WITH TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS 

## FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

> 1 1 Accounting Accounting policies policies Charity Charity information information 

> P.A.C.T. P.A.C.T. is is a a charity charity registered registered in in England England and and Wales. Wales. The The registered registered office office is is Children's[Children's] Oncology Oncology Clinic, Clinic, 

> Sheffield Sheffield Children's Children's Hospital, Hospital, Western Western Bank, Bank, Sheffield, Sheffield, S10 SIO 2TH. 2TH. 

> 1.1 1.1 Basis Basis of of preparation preparation The The financial financial statements statements have have been been prepared prepared in[in] accordance accordance with[with] the[the] charity's charity's constitution, constitution, the the Charities Charities Act Act 

> 2011 2011 and and “Accounting "Accounting and and Reporting Reporting by by Charities: Charities: Statement Statement of of Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their accounts[accounts] in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK 

> and and Republic Republic[of] of[Ireland] Ireland (FRS (FRS[102)"] 102)”[(as] (as amended amended for for accounting accounting periods periods commencing commencing from from 1[1] January January 2016). 2016). 

> The The charity charity[is] is a a Public[Public] Benefit Benefit Entity[Entity] as as defined defined by[by] FRS FRS 102.[102.] The The charity charity has has taken taken advantage advantage of[of] the[the] provisions provisions in[in] the[the] SORP SORP for[for] charities charities applying applying FRS FRS 102[102] Update Update Bulletin Bulletin 1 1 not not to to prepare prepare a a Statement Statement of of Cash Cash Flows. Flows. 

> The The financial financial statements statements have have departed departed from from the the Charities[Charities] (Accounts (Accounts and and Reports) Reports) Regulations Regulations 2008 2008 only only to[to] the the extent extent required required to to provide provide a a true true and and fair fair view. view. This This departure departure has has involved involved following following the the Statement Statement of of 

> Recommended Recommended Practice Practice for for charities charities applying applying FRS FRS 102 102 rather rather than than the the version version of of the the Statement Statement of of Recommended Recommended Practice Practice which which is[is] referred[referred][to] to in[in] the the Regulations Regulations but but which which has has since since been been withdrawn. withdrawn. 

> The The financial financial statements statements are are prepared prepared in in sterling, sterling, which which is is the the functional functional currency currency of of the the charity. charity. Monetary Monetary amounts amounts in[in][these] these financial financial statements[statements] are are rounded rounded to[to] the[the] nearest nearest £.[E.] 

> The The financial financial statements statements have have been been prepared prepared under under the the historical historical cost cost convention. convention. The The principal principal accounting accounting policies policies adopted adopted are are set[set] out out below.[below.] 

> 1.2 1.2 Prior Prior period[period] error[error] There There has has been been a a prior[prior] year year adjustment adjustment between between brought brought forward forward designated designated funds funds and and restricted restricted funds funds of[of] 

> €31 £31,344 ,344 to to account account for for the the Groovy Groovy Ruby Ruby fund fund being being classified classified as as restricted restricted rather rather than than included included in in unrestricted unrestricted 

> designated designated[funds.] funds. 

- 1.3. 1.3 Going Going concern concern 

> At At the the time time[of] of approving approving the the financial financial statements, statements, the the trustees trustees have have a a reasonable reasonable expectation expectation that that the the charity charity 

> has has adequate adequate resources resources to to continue continue in in operational operational existence existence for for the the foreseeable foreseeable future. future. Thus Thus the the trustees trustees continue continue[to] to adopt[adopt] the the going[going] concern concern basis basis of[of] accounting accounting in[in] preparing preparing the financial the financial statements. statements. 

- 1.4 1.4 Charitable Charitable funds funds Unrestricted Unrestricted funds[funds] are are available available for[for] use use[at] at the[the] discretion discretion of of the the trustees trustees in in furtherance furtherance of of their their charitable charitable objectives. objectives. 

Restricted Restricted[funds] funds are are subject subject[to] to specific specific conditions conditions by[by] donors[donors] as as to[to] how how they they may may be[be] used. used. The The purposes purposes and and uses uses of[of the] the restricted restricted funds[funds] are are set[set] out[out] in[in][the] the notes[notes] to[to] the[the] accounts. accounts. 1.5 1.5 Income Income Income Income is[is][recognised] recognised when when[the] the charity[charity] is[is] legally legally entitled entitled to[to] it[it] after[after] any any performance performance conditions conditions have have been been met,[met,] the the amounts amounts can can be be measured measured[reliably,] reliably, and and it it is is probable probable that that income income will will be be received. received. Income Income for for the the charity charity mostly mostly consist consist of[of] donations donations from[from] the[the] general general public public and and recognised recognised on on receipt, receipt, this this can can be be[by] by way way of[of] bank bank transfer, transfer, Justgiving,[Justgiving,] through through the the tills[tills] etc. etc. They They also also have have a a small small shop shop where where they they sell sell Christmas Christmas cards cards[etc.] etc. 

oe -8- 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN CHILDREN WITH[WITH] TUMOURS AND TUMOURS[AND] LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

- 1 1 Accounting Accounting policies policies 

(Continued) (Continued) 

> Cash Cash donations donations are are recognised[recognised] on on receipt. receipt. Other[Other] donations donations are are recognised[recognised] once once the the charity[charity] has[has] been been notified[notified] 

> of of the the donation, donation, unless unless performance performance conditions conditions require require deferral deferral of of the the amount. amount. Income Income tax tax recoverable recoverable in[in] relation relation to[to] donations donations received received under under Gift Gift Aid Aid or or deeds deeds of[of] covenant covenant is[is] recognised[recognised] at[at] the the time[time] of[of] the the donation. donation. 

> Legacies Legacies are are recognised recognised on on receipt[receipt] or or otherwise otherwise if[if] the[the] charity charity has[has] been been notified[notified] of of an an impending impending distribution, distribution, 

> the the amount amount is is known, known, and and receipt receipt is is expected. expected. If If the the amount amount is is not not known, known, the the legacy legacy is is treated treated as as a a contingent contingent asset. asset. 

- 1.6 1.6 Expenditure Expenditure Resources Resources expended expended are are included included on on the[the] accruals accruals basis. basis. 

Specific Specific expenditure expenditure of of each each activity[activity] is is solely solely charged charged to to that that activity. activity. Support Support costs costs have have been been allocated allocated to[to] the[the] charitable[charitable] activity activity that that they they relate relate most most closely[closely] to. to. 

> 1.7 1.7 Tangible Tangible[fixed] fixed assets assets Tangible Tangible fixed fixed assets assets are are initially initially measured measured at[at] cost cost and and subsequently subsequently measured measured at[at] cost cost or or valuation,[valuation,] net[net] of[of] depreciation depreciation and and any any impairment[impairment][losses.] losses. Depreciation Depreciation is[is] recognised[recognised] so so as as to[to] write[write] off[off] the[the] cost[cost] or or valuation valuation of[of] assets assets less[less] their their residual[residual] values values over over their their useful useful lives lives on on the the following following bases: bases: 

> Land Land and[and][buildings] buildings 2% 2% straight straight line line 

> Caravans Caravans 10% 10% straight straight line line Fixtures, Fixtures, fittings[fittings] & & equipment equipment 20% 20% straight straight line line 

> The The gain gain or or loss[loss] arising arising on on the the disposal disposal of[of] an an asset asset is[is] determined determined as as the[the] difference difference between between the[the] sale[sale] proceeds proceeds 

> and and the the carrying[carrying] value value of[of] the the asset, asset, and and is is recognised recognised in[in] the the statement statement of[of] financial financial activities. activities. 

1.8 1.8 Impairment Impairment of of fixed[fixed] assets assets At At each each reporting[reporting] end end date, date, the the charity charity reviews reviews the the carrying carrying amounts amounts of of its its tangible tangible assets assets to to determine determine whether whether there there is[is] any any indication indication that[that] those those assets assets have have suffered suffered an an impairment impairment loss. loss. If If any any such such indication indication exists, exists,[the] the recoverable recoverable amount amount[of] of the the asset[asset] is[is] estimated estimated in in order order to to determine determine the the extent extent of of the the impairment impairment loss loss (if (if any). any). 

1.9 1.9 Stocks Stocks Stocks Stocks mostly mostly comprises comprises of[of] promotional promotional goods goods sold[sold] by by the the charity charity around around Christmas Christmas (cards (cards etc.) etc.) and and are are valued valued[at] at total[total] selling selling price price less[less] mark mark up. up. 

> 1.10 1.10 Cash Cash and and cash cash equivalents equivalents Cash Cash and and cash cash equivalents equivalents include include cash cash in in hand, hand, deposits deposits held held at at call call with with banks, banks, other other short-term short-term liquid liquid investments investments with[with] original original maturities[maturities] of[of] three[three] months months or or less,[less,] and[and] bank bank overdrafts.[overdrafts.] Bank Bank overdrafts overdrafts are are shown shown within within borrowings borrowings in[in] current current liabilities. liabilities. Basic Basic financial financial assets assets Basic Basic financial financial assets, assets, which which include include debtors debtors and and cash cash and and bank bank balances, balances, are are initially initially measured measured at at transaction transaction price price[including] including transaction transaction costs costs and[and] are are subsequently[subsequently] carried[carried] at[at] amortised amortised cost[cost] using using the the effective effective interest interest method method unless unless the the arrangement arrangement constitutes constitutes a a financing financing transaction, transaction, where where the the transaction transaction is is 

> measured measured[at] at the[the] present present value value[of] of the[the] future[future] receipts[receipts] discounted discounted at[at] a a market market rate[rate] of[of] interest. interest. Financial Financial assets assets 

> classified classified as as receivable receivable[within] within one one year year are are[not] not amortised. amortised. 

2's -9- 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF[OF] CHILDREN[CHILDREN] WITH[WITH] TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

## 1 i Accounting Accounting policies policies 

(Continued) (Continued) 

Basic Basic financial financial liabilities liabilities 

Basic Basic financial financial liabilities, liabilities, including including creditors creditors and and bank bank loans loans are are initially initially recognised recognised at[at] transaction transaction price price unless unless the the arrangement arrangement constitutes[constitutes] a a financing financing transaction,[transaction,] where where the the debt[debt] instrument instrument is[is] measured measured at[at] the[the] present present value value[of] of the the[future] future receipts[receipts] discounted discounted[at] at a a market market rate[rate] of[of] interest. interest. Financial[Financial] liabilities liabilities classified classified as as payable payable within within one one year year are are not not amortised. amortised. 

Debt Debt instruments instruments are are[subsequently] subsequently carried[carried] at[at] amortised amortised cost,[cost,] using using the[the] effective effective interest interest rate[rate] method.[method.] 

- 1.11 1.11 Employee Employee benefits benefits The The cost[cost] of[of] any any unused unused holiday holiday entitlement[entitlement] is[is] recognised recognised in[in] the[the] period[period] in[in] which which the[the] employee's employee's services services are are received. received. 

Termination Termination benefits[benefits] are are recognised[recognised] immediately immediately as as an an expense expense when when the[the] charity[charity] is[is] demonstrably demonstrably committed committed to to terminate terminate the the employment employment of of an an employee employee or or to[to] provide provide termination termination benefits. benefits. 

## 2 2 Income Income from from donations donations and and legacies legacies 

||||Unrestricted<br>Unrestricted|Restricted<br>Restricted|Total<br>Total|Unrestricted<br>Unrestricted|Restricted<br>Restricted|Total<br>Total|
|---|---|---|---|---|---|---|---|---|
||||funds<br>funds|funds<br>funds||funds<br>funds|funds<br>funds||
||||2025<br>2025|2025<br>2025|2025<br>2025|2024<br>2024|2024<br>2024|2024<br>2024|
||||£|£|£|£|£|£|
|Donations <br>Donations|and <br>and|gifts<br>gifts|279,241<br>279,241|18,672<br>18,672|297,913<br>297,913|236,766<br>236,766|100,000<br>100,000|336,766<br>336,766|



- 3 3 Income Income from from other other trading trading activities activities 

|3<br>3|Income from other trading activitiesactivities<br>Income from other tradingtrading activities|||
|---|---|---|---|
|||Unrestricted<br>Unrestricted|Unrestricted<br>Unrestricted|
|||funds<br>funds|funds<br>funds|
|||2025<br>2025|2024<br>2024|
|||£|£|
||Non-charitable trading activities<br>Non-charitable trading activities|735<br>735|2,009<br>2,009|
|4<br>4|Income from investments<br>Incomefrominvestments|||



||Unrestricted<br>Unrestricted|Unrestricted<br>Unrestricted|
|---|---|---|
||funds<br>funds|funds<br>funds|
||2025<br>2025|2024<br>2024|
||£|a|
|Interestreceivable<br>Interestreceivable|23,754<br>23,754|19,459<br>19,459|



> -10TQ 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION OF ASSOCIATION OF CHILDREN CHILDREN WITH WITH TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

> 5 5 Raising Raising funds funds 


**----- Start of picture text -----**<br>
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Unrestricted|Unrestricted|Unrestricted|
|funds|funds|funds|funds|
|2025|2025|2024|2024|
|£|£|
|Fundraising|Fundraising|and|and|publicity|publicity|
|Fundraising|Fundraising|events|events|13,618|13,618|7,122|7,122|
|Trading|Trading|costs|costs|
|Other|Other|[trading]|trading|activities|activities|432|432|4,138|4,138|
|14,050|14,050|11,260|11|,260|

**----- End of picture text -----**<br>


mH -11Ae 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION OF ASSOCIATION OF CHILDREN CHILDREN WITH WITH TUMOURS TUMOURS AND AND LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

## 6 6 Charitable Charitable activities activities 

||Provision of<br>Provision of|Ward 6 and clinic<br>Ward 6 and clinic|Total<br>Total|Provision of<br>Provision of|Ward 6 and clinic<br>Ward 6 and clinic|Total<br>Total|
|---|---|---|---|---|---|---|
||accommodationand<br>accommodation and|||accommodation and<br>accommodation and|||
||holidays<br>holidays|||holidays<br>holidays|||
||2025<br>2025|2025<br>2025|2025<br>2025|2024<br>2024|2024<br>2024|2024<br>2024|
||£|£|£|£|£|£|
|Staff costs<br>Staff costs|8,284<br>8,284|-|8,284<br>8,284|10,939<br>10,939|-|10,939<br>10,939|
|Depreciation and<br>Depreciation and|||||||
|impairment<br>impairment|22,302<br>22,302|-|22,302<br>22,302|22,456<br>22,456|-|22,456<br>22,456|
|Activities undertaken<br>Activities undertaken|||||||
|directly<br>directly|46, 179<br>46,179|61 ,131<br>61,131|107,310<br>107,310|39,619<br>39,619|43,<br>43,774|83,393<br>83,393|
||76,765<br>76,765|61,131<br>61,131|137,896<br>137,896|73,014<br>73,014|43<br>,<br>43,774|116,788<br>116,788|
|Share of supportcosts (see<br>note 7)<br>Share ofsupport costs (see<br>note 7)|62,095<br>62,095|47,547<br>47,547|109,642<br>109,642|54,319<br>54,319|32,566<br>32,566|86,885<br>86,885|
|Share of governance costs<br>Share ofgovernance costs|||||||
|(see note 7)<br>(see note 7)|-|4,080<br>4,080|4,080<br>4,080|-|3,960<br>3,960|3,960<br>3,960|
||138,860<br>138,860|112,758<br>112,758|251 ,618<br>251,618|127,333<br>127/333|80,300<br>80,300|207,633<br>207,633|
|Analysis by fund<br>Analysis by fund|||||||
|Unrestricted funds<br>Unrestricted funds|138,860<br>138,860|110,406<br>110,406|249,266<br>249 266|127,333<br>127,333|80,300<br>80,300|207,633<br>207,633|
|Restricted funds<br>Restricted funds|-|2,352<br>2,002|2,352<br>2,352|-|-|-|
||138,860<br>138,860|112,758<br>112,758|251,618<br>251,618|127,333<br>127383|80,300<br>80,300|207,633<br>207,633|



AD -12- 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION OF ASSOCIATION OF CHILDREN CHILDREN[WITH] WITH TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA NOTES TO NOTES TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 MARCH MARCH 2025 2025 

## Fé 7 Support Support costs costs allocated[allocated] to[to] activities[activities] 

||Raising funds<br>Raising funds|Total<br>Total|
|---|---|---|
||2025<br>2025|2024<br>2024|
||£|z|
|Staffcosts<br>Staff costs|91 ,583<br>91,583|71 ,559<br>71,559|
|Administration costs<br>Administration costs|16,578<br>16,578|15,326<br>15,326|
|Medical study grants<br>Medical study grants|1,481<br>1,481|-|
|Governance<br>Governance|4,080<br>4,080|3,960<br>3,960|
||113,722<br>113,722|90,845<br>90,845|



Included Included[within] within governance governance costs costs is[is] the the accountancy accountancy fee[fee] of[of] £4,080. E4,080. 

## 8 8 Trustees Trustees 

|None of the trustees (or any <br>None of the trustees (or any|persons connected with them) received <br> persons connected with them) received|any remuneration or benefits <br> any remuneration or benefits|from the<br> from the|
|---|---|---|---|
|charity during the year (2024<br>- Enil). There was a total of 2434 (2024<br>travel and shop supplies bought by trustees in theyear.<br>charity during the year (2024 - £nil). There wasa total of £434 (2024 <br>travel and shop supplies bought by trustees in the year.||- E93) paid for reimbursement of fuel,<br> - £93) paid for reimbursement of fuel,||
|Employees<br>Employees||||
|The average monthly number <br>The average monthly number|of employees during the year was:<br> ofemployees during the yearwas:|||
|||2025<br>2025|2024<br>2024|
|||Number<br>Number|Number<br>Number|
|||4<br>4|4<br>4|
|Employment costs<br>Employment costs||2025<br>2025|2024<br>2024|
|||£|£|
|Wages and salaries<br>Wagesandsalaries||99,867<br>99,867|82,498<br>82,498|



> 9 9 Employees Employees 

There There are are no no employees employees who who received received total[total] employee employee benefits[benefits] (excluding (excluding employer employer pension pension costs)[costs)] of[of] more more than than €60,000. £60,000. 

There There were were no no employees employees whose whose annual annual remuneration remuneration was was more more than[than] £60,000. €60,000. 

> Remuneration Remuneration of[of] key key management management personnel personnel 

> The The remuneration remuneration[of] of key[key] management management personnel personnel was was as as follows:[follows:] 

|||2025<br>2025|2024<br>2024|
|---|---|---|---|
|||£|£|
|Aggregate <br>Aggregate|compensation<br>compensation|55,565<br>55,565|46,807<br>46,807|



oA -13Six 

-13- 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN[CHILDREN] WITH[WITH] TUMOURS TUMOURS AND AND LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

|IO<br>10|Tangible fixed assets<br>Tangible fixed assets|||||
|---|---|---|---|---|---|
|||Land and<br>buildings<br>Land and<br>buildings|Caravans<br>Caravans|Fixtures,<br>fittings &<br>equipment<br>Fixtures,<br>fittings&<br>equipment|Total<br>Total|
|||£|i|£|=|
||Cost<br>Cost|||||
||At 1 April 2024<br>At 1 April 2024|235,916<br>235,916|209,853<br>209,853|8,205<br>8,205|453,974<br>453,974|
||Additions<br>Disposals<br>Additions<br>Disposals|-<br>-|-<br>-|19,379<br>(2,941)<br>19,379<br>(2,941)|19,379<br>(2,941)<br>19,379<br>(2,941)|
||At 31 March 2025<br>At 31 March 2025|235,916<br>235,916|209,853<br>209,853|24,643<br>24,643|470,412<br>470,412|
||Depreciation and impairment<br>Depreciation and impairment|||||
||At 1 April 2024<br>At 1 April 2024|126,643<br>126,643|93,346<br>93,346|6,429<br>6,429|226,418<br>226,418|
||Depreciation charged in the year<br>Depreciation charged in the year|4,718<br>4,718|15,223<br>15,223|2,361<br>2,361|22,302<br>22,302|
||Eliminated<br>in respect ofdisposals<br>Eliminated in respect ofdisposals|-|-|(2,941)<br>(2,941)|(2,941)<br>(2,941)|
||At 31 March 2025<br>At 31 March 2025|131,361<br>131,361|108,569<br>108,569|5,849<br>5,849|245,779<br>245,779|
||Carrying amount<br>Carrying amount|||||
||At 31 March 2025<br>At 31 March 2025|104,555<br>104,555|101 ,284<br>101,284|18,794<br>18,794|224,633<br>224,633|
||At 31 March 2024<br>At 31 March 2024|109,273<br>109,273|116,507<br>116,507|1,776<br>1,776|227,556<br>227,556|
|11<br>11|Stocks<br>Stocks|||||
|||||2025<br>2025|2024<br>2024|
|||||US|£|
||Finished goods and goods for resale<br>Finished goods and goods for resale|||2,039<br>2,039|1,766<br>1,766|
|12<br>12|Debtors<br>Debtors|||||
|||||2025<br>2025|2024<br>2024|
||Amountsfalling due within one year:<br>Amounts falling due within one year:|||£|£|
||Prepayments and accrued income<br>Prepayments and accrued income|||20,490<br>20,490|17,565<br>17,565|
|13<br>13|Creditors: amounts fallingdue within one year<br>Creditors: amounts falling due within one year|||||
|||||2025<br>2025|2024<br>2024|
|||||£|£|
||Other creditors<br>Other creditors|||.|50<br>50|
||Accruals and deferred income<br>Accruals and deferred income|||36,944<br>36,944|43,738<br>43,738|
|||||36,944<br>36,944|43,788<br>43,788|



Pe Me 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN CHILDREN WITH[WITH] TUMOURS TUMOURS AND AND LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

## 14 14 Restricted Restricted funds funds 

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

||At 1 April<br>At1 April|Incoming<br>Incoming|Resources<br>Resources|Transfers<br>Transfers|At 31 March<br>At31 March|
|---|---|---|---|---|---|
||2024<br>2024|resources<br>resources|expended<br>expended||2025<br>2025|
||£|£|£|=|£|
|PACT house fund<br>PACT house fund|100,000<br>100,000|-|-|(12,708)<br>(12,708)|87,292<br>87,292|
|Keepmoat Yorkshire West<br>Keepmoat Yorkshire West|°|10,000<br>10,000|-|-|10,000<br>10,000|
|Groovy Ruby<br>Groovy Ruby|31,344<br>31,344|2,512<br>2,512|(2,352)<br>(2,352)|-|31,504<br>31,504|
|Jessica's Rainbow Foundation<br>Jessica's Rainbow Foundation|-|6,160<br>6,160|-|-|6,160<br>6,160|
||131,344<br>131,344|18,672<br>18,672|(2,352)<br>(2,352)|(12,708)<br>(12,708)|134,956<br>134,956|
|Previous year:<br>Previous year:|At 1 April<br>At 1 April|Incoming<br>Incoming|Resources<br>Resources|Transfers<br>Transfers|At 31 March<br>At 31 March|
||2023<br>2023|resources<br>resources|expended<br>expended||2024<br>2024|
||£|£|£|£|£|
|PACT house fund<br>PACT house fund|-|100,000<br>100,000|-|-|100,000<br>100,000|
|Groovy Ruby<br>Groovy Ruby|31,344<br>31,344|-|-|-|31,344<br>31,344|
||31 ,344<br>31,344|100,000<br>100,000|-|-|131 ,344<br>131,344|



PACT PACT received received a[a] donation[donation] of[of] £100,000[ El 00,000] from[from] Galya[Galya] Denaro[Denaro] at[at][ the] the H&L[H&L] Cantor[Cantor] Trust, Trust, a a charity charity which which was was being[being] closed closed down[down] and and needed needed to[to] donate donate their their funds funds to[to] other other charities. charities. In In discussions discussions with with Galya, Galya, it it was was decided decided the the best best use use of of their their funds funds would would be be to[to] refurbish refurbish PACT PACT House House as as it it is is looking looking tired tired and and dated. dated. Although Although the[the] donation donation to to support support improvements improvements to to the the property property was was restricted, restricted, once once assets assets have have been been acquired acquired this this in[in] itself itself is[is] not[not] and[and] therefore,[therefore,] following[following] acquisition, acquisition, the[the] value value of[of] assets assets purchased purchased is[is] transferred transferred to[to] unrestricted unrestricted funds. funds. 

> There There had had been been no no expenditure expenditure incurred incurred before before the[the] year year end. end. 

> The The Keepmoat Keepmoat Yokshire Yokshire West West is is to[to] support support the the upgrade upgrade of[of] the[the] caravan caravan at[at] Berwick Berwick upon upon Tweed. Tweed. 

> The The Groovy Groovy Ruby Ruby fund[fund] is[is] used used for[for] the[the] purchase purchase of[of] thermometers thermometers and and teddy teddy bears bears for for the[the] new new family[family] packs.[packs.] The The Jessica's[Jessica's] Rainbow Rainbow Foundation Foundation is[is] to[to] support support the the upgrade upgrade of[of] the the caravan caravan at[at] Berwick Berwick upon upon Tweed. Tweed. 

-15me Ee 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF[OF] CHILDREN CHILDREN WITH WITH TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 MARCH MARCH 2025 2025 

## 15 15 Unrestricted Unrestricted funds funds 

> The The unrestricted[unrestricted] funds[funds][of] of the[the] charity charity comprise comprise[the] the unexpended unexpended balances balances of[of] donations donations and and grants[grants] which which are are not not subject subject to to specific specific conditions conditions by by donors donors and and grantors grantors as as to[to] how how they they may may be be used. used. These These include include 

> designated designated funds funds which which have have been been set set aside aside out out of[of] unrestricted[unrestricted] funds funds by by the the trustees trustees for for specific specific purposes. purposes. 

||At 1 April<br>2024<br>At1 April<br>2024|Incoming<br>resources<br>Incoming<br>resources|Resources<br>expended<br>Resources<br>expended|Transfers<br>Transfers|At 31 March<br>2025<br>At31 March<br>2025|
|---|---|---|---|---|---|
||£|£|£|£|z|
|Community nurse fund<br>Community nurse fund|2,462<br>2,462|1,ooo<br>1,000|(537)<br>(537)|-|2,925<br>2,925|
|Play specialist fund<br>Play specialist fund|1,138<br>1,138|1 ,550<br>1,550|(1,041)<br>(1,041)|-|1 ,647<br>1,647|
|Study leave grants<br>Study leave grants|-|5,000<br>5,000|(1,481)<br>(1,481)|-|3,519<br>3,519|
|General funds<br>General funds|635,023<br>635,023|296,180<br>296,180|(260,257)<br>(260,257)|12,708<br>12,708|683,654<br>683,654|
||638,623<br>638,623|303,730<br>303,730|(263,316)<br>(263,316)|12,708<br>12,708|691,745<br>691,745|
|Previous year:<br>Previous year:|At 1 April<br>At 1 April|Incoming<br>Incoming|Resources<br>Resources|Transfers<br>Transfers|At 31 March<br>At31 March|
||2023<br>2023|resources<br>resources|expended<br>expended||2024<br>2024|
||£|£|£|£|£|
|Community nurse fund<br>Community nurse fund|2,594<br>2,594|1 ,ooo<br>1,000|(1,132)<br>(1,132)|-|2,462<br>2,462|
|Play specialists fund<br>Play specialists fund|725<br>725|1,612<br>1,612|(1<br>,199)<br>(1,199)|-|1,138<br>1,138|
|General funds<br>General funds|595,963<br>595,963|255,622<br>255,622|(216,562)<br>(216,562)|-|635,023<br>635,023|
||599,282<br>599,282|258,234<br>258,234|(218,893)<br>(218,893)|.|638,623<br>638623|



Community Community nurses nurses fund[fund] is[is] to[to] support support the work the work of[of] the the oncology oncology nurses nurses by by providing providing them them with[with] a a yearly[yearly] grant grant so so that that they they can can provide provide additional additional equipment equipment and and other other items items to to benefit benefit the the children children who who they they treat.[treat.] 

Play Play specialists specialists fund fund is is to[to] support support the the work work of[of] the the play[play] specialists specialists who who work work with[with] the[the] children[children] on on Ward Ward 6 6 and and the the oncology oncology and and haematology haematology outpatient outpatient clinic. clinic. Grants Grants and and donations donations are are provided provided for for items items such such as as toys, toys, craft craft materials materials and and DVD's DVDs which which all[all] help[help] to[to] improve improve the[the] environment environment for for the[the] children. children. This This has has been been moved moved to[to] restricted restricted funds[funds] in[in] the[the] year. year. 

> The The study study leave leave fund fund is is to to support support the the work work of of the the staff staff who who work work on on Ward Ward 6 6 and and the the oncology oncology and and 

> haematology haematology outpatient outpatient clinic.[clinic.] Members Members of[of] staff staff can can request request a a grant[grant] to to fund fund or or assist assist with[with] funding funding training training courses courses to[to] enable[enable] them them to[to] keep keep up up to[to] date[date] with[with] current current guidelines guidelines and[and] to to further further educate educate them them in in relation relation to to the the care care they they provide.[provide.] This This has has been been moved moved to[to] restricted restricted funds funds in[in] the the year. year. 

- -1616 - 

## P.A.C.T. P.A.C.T. PARENTS PARENTS ASSOCIATION ASSOCIATION OF OF CHILDREN CHILDREN WITH[WITH] TUMOURS TUMOURS AND[AND] LEUKAEMIA LEUKAEMIA NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS (CONTINUED)[(CONTINUED)] FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025 

16 16 Analysis Analysis of[of][ net] net assets[assets] between[between] funds funds 


**----- Start of picture text -----**<br>
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Unrestricted|Restricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|2025|2025|2025|2025|2025|2025|
|£|£|£|
|At|At|31|[31]|March|March|2025:|[2025:]|
|Tangible|Tangible|assets|assets|224,633|224,633|-|224,633|224,633|
|Current|Current|assets/(liabilities)|assets/(liabilities)|467,112|467,112|134,956|134,956|602,068|602,068|
|691,745|691|,745|134,956|134,956|826,701|826,701|
|Unrestricted|Unrestricted|Restricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|2024|2024|2024|2024|2024|2024|
|£|£|£|
|At|At|31|[31]|March|March|2024:|2024:|
|Tangible|Tangible|assets|assets|227,556|227,556|-|227,556|227,556|
|Current|Current|assets/(liabilities)|assets/(liabilities)|411,067|411,067|131,344|131|,344|542,411|542,411|
|638,623|638,623|131,344|131|,344|769,967|769,967|

**----- End of picture text -----**<br>


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