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← Team Jak Foundation

2025-04-30-accounts

Charity registration number SC045586 (Scotland)

TEAM JAK FOUNDATION

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

TEAM JAK FOUNDATION

CONTENTS

Page
Trustees' report 1 - 21
Independent auditor's report 22 - 24
Statement of financial activities 25
Balance sheet 26
Statement of cash flows 27
Notes to the financial statements 28 - 40

TEAM JAK FOUNDATION

TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2025

The trustees present their annual report and financial statements for the year ended 30 April 2025.

Introduction

The Team Jak Foundation SC045586 (SCIO) ( known as Team Jak or Jak’s Den) is a charity formed following the tragic death of Jak Trueman at just 15 years old. It is inspired by Jak’s personal, and his family’s experience, during the short period of illness which led to his premature death on 2nd February 2015.

Jak was diagnosed with a rare and aggressive form of cancer - Gamma Delta T-Cell Lymphoma in the summer of 2014. Whilst going through his many hours, days, weeks and months of treatment, in truly courageous grace, Jak dreamt of supporting other young cancer patients and their families in a similar situation.

Jak was greatly touched by other youngsters with life threatening and terminal illnesses. He was overwhelmed at the way family and friends continued to support each other under such difficult situations but noticed support was lacking in other vital areas especially emotionally and socially, and sought to do something about it ‘when he got better!’

Tragically Jak went for a bone marrow transplant which could not be completed due to the blood cancer escalating and devastatingly gained his wings on 2nd February 2015.

The first steps in achieving Jak’s dream and vision was taken when Jak’s grandad announced at his funeral the goal of setting up a charity in Jak’s name and that the work of his brave, young, visionary grandson be continued, and hence Team Jak Foundation was born.

Since then Team Jak now work with over 540 registered families throughout Scotland - and many more without registration - which is increasing by the week.

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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Objectives and activities Charitable Purposes

The charity provide much needed emotional, social and practical support to children and young people age 0-25 with cancer, related illnesses, their families, friends and those bereaved through:

» Jak’s Dens in Livingston and Aberdeen.

» Support to Schiehallion (Glasgow) and Lochranza (Edinburgh) cancer wards, as well as Aberdeen children’s hospitals.

Objectives

The following objectives have been in place since our creation and are tweaked annually.

These have been particularly pertinent in the last year whilst we consolidate and build our service further alongside the restrictions placed upon us due to our current cost of living and sector wide funding crisis-

Jak’s dream and vision was to have in place a safe haven for those in need to be known as ‘Jak’s Den’ supporting young cancer patients, and those with related debilitating illnesses, and their families and friends, including our inspirational bespoke Jak’s Den.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Beliefs

Whilst the Charity is officially called the Team Jak Foundation, the term ‘Team Jak’ derives its inspiration and values from the experience and dreams of Jak. These experiences, and clearly laid out requests from Jak himself provide the basis of our work with children and young people, their families and communities.

Jak envisaged a ‘Den’ where youngsters, family and friends could escape to, like all of us did at some time in our lives.

We as Trustees and Staff of what has now become accepted as Team Jak believe every young person has the right to emotional, social and practical support whilst on their cancer journey and beyond, and that their families and friends feel supported also, with special emphasis towards support for siblings.

We believe that the journey does not end in remission, or in some cases sadly death, and that the young person and their family and friends still have a need for support thereafter in many forms. We at Team Jak aim to provide opportunities for support at all levels of need. We value the support of everyone who works in some way with Team Jak.

Vision

Where no child, young person or their family should face cancer, related illness or bereavement alone and will get the support they need during their journey and beyond.

Mission

Team Jak provides practical, social and emotional support to children and young people with cancer and related illnesses, their family, friends and those bereaved.

Purpose

The purpose of Team Jak is to ease the fear, confusion and loneliness of a cancer diagnosis or bereavement and ensure no-one feels isolated or alone, by providing emotional, social and practical support to children and young people with cancer and related illnesses age 0-25, their families, friends and those bereaved- of a child from cancer or children bereaved of someone from cancer.

Inspired by inspirational teenager Jak Trueman, whose life was sadly cut short following a short and aggressive battle with a rare form of blood cancer, Jak wanted no other child or family to face the isolation and fear tackled daily following diagnosis and during treatment, and set out clear aims on how to provide support for young people, their families and friends, with special mention of siblings.

Team Jak has now achieved Jak’s Den HQ in Livingston and Jak’s Den Aberdeen with a number of ‘Pop up Dens’ in Fife and Glasgow where putting smiles on faces and creating magical moments are at the fore, and where children and families can share together and accept emotional, social and practical support through various counselling and alternative therapies, support groups and fun activities alongside our Neutropenic café sessions where and when possible.

Team Jak also provide outreach and pop up Den support to the relevant hospitals and wards/ units associated with our warrior and angel families, and any young person at home unable to access the Den, and provide wellbeing and bereavement support in schools for staff and pupils.

An online forum has also be created to ensure no family is left out due to geography or inability to get to a Den and has become an integral part of our support as a result of the covid-19 crisis which we aim to continue to build upon in order to serve our families in more remote areas and those in hospital for long periods of time.

We also work closely with other renowned agencies and charities to ensure the very best opportunities are created for our young people including Teenage Cancer Trust, Young Lives Versus Cancer, Maggie’s, CHAS and the Scotland-wide Bereavement Networks and other childhood cancer charities who wish to work collaboratively.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

Values (ACCCE)

Ambition - By setting high goals and aspirations for Team Jak we are committed to improving the quality of everything we do for our young people and their families.

Collaboration - working in partnership with other relevant agencies and health services, and through the commitment of all our staff and volunteers to make the best use of all our resources, enables us to help children, young people and their families to overcome severe disadvantage.

Compassion - Respecting the unique worth of every person - we believe that every person is different but equal, and that everyone's unique talent and need should be recognised and responded to even through illness.

Creativity - In recognising our young people and their families and their unique talents and qualities, we aim to identify and provide imaginative and innovative activities and services and make them smile.

Empowerment - Working with hope - our hope for a more fulfilling “present” for our children and families is the source of much of our inspiration and by listening to their needs and responding appropriately we aim to make their journey a little easier.

Strapline

"Creating Smiles, Easing the Journey”

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Successes

This year has seen us continue to make that leap from a “small” charity financially to a medium size, in fact being classed as large due to our income levels, which has

in itself provided many challenges, but also success in achieving our ambitious budget for this year, achieving a surplus in our accounts for the first time in 3 years.

Hospital Outreach

We continue to have very strong relationships with the nursing, palliative and psychology team from Schiehallion ward in Glasgow which allows us to continue to provide even more bespoke support to them, and are now present on the ward 3 days a week-2 through our music therapist and one our CYP team.

We continue to work closely with the fabulous staff on Lochranza ward in Edinburgh and it has been a privilege to be able to continue to provide much needed support to the young people on the ward in various forms from emotional support to distraction fun to practical items and fun sessions in partnership with the ward’s play specialist one day a week through our CYP team.

Schools Outreach Service

This year we have worked with a number of Primary schools and one secondary school to provide emotional support in the form of Bag of Worries and more bespoke emotional and bereavement support, sadly as a result of two of our warriors gaining their wings.

Our schools service continues to grow and develop with 4 members of staff currently visiting various schools in west, central and east Scotland weekly. We are continuing to develop this and widen our remit to include a Wellbeing programme for generic use to help with our funding requirements moving forward.

Bereavement Support

We currently have a strong group of bereaved families meeting regularly from Jak’s Den HQ and Aberdeen. Our Angel family support has become a very strong part of our programme, with a core group of families who attend regularly both for our family angel day monthly and our two coffee sessions during each month.

We completed our first residential for bereaved families in October 2024 - spending the weekend at Westerwood Hotel, Cumbernauld, thanks to funding from the Scottish Children’s Lottery. This weekend allowed parents and siblings the chance to spend quality time together whilst giving and receiving support to and from each other, to help with their journey of loss and grief.

We also continue to support the Palliative Care/Family Support Team at Edinburgh Children’s Hospital through our sponsorship of the Rainbow Cart, and continue to provide items for the Rainbow Cart which we gifted to Schiehallion ward in Glasgow, which just gives a few comforts to families having to say goodbye to their children in hospital.

A number of our families have sadly had the need for this cart this year but it’s been an honour to be able to help in this small way at the end of their child’s life and make their room more homely. Both hospitals have sent us feedback to say the Rainbow Cart has been well received and families feel it makes a huge difference to their child’s last hours.

Our number of registered families continue to grow and since returning to the wards post covid, these numbers have been increasing at a higher level and more families are actively engaging in our activities at Jak’s Den and pop ups as a result of meeting them on the ward.

We are currently piloting being back on the ward in Aberdeen and hope this will become a permanent feature once more.

We continue to have good links with Teenage Cancer Trust and Young Lives Versus Cancer Social Workers from the ward in Edinburgh, Beatson Glasgow and Western Edinburgh and hope this will continue to grow and build and have received several referrals from them, alongside a few visits with some of the patients to our Den to make use of the facilities with the TCT worker.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Social and Emotional Support and Pop Ups

It has been a joy and privilege to continue to provide our programme of fun and support through weekly games and craft sessions, themed family fun activities, online activities, music and storytelling and bespoke segmented activities for Warriors, Siblings, Parents, Grandparents, the wider family and friends from Jaks Den HQ and Aberdeen.

We have increased our CYP team staff and now have a very strong and capable team who are taking our activities to a new and exciting level for our inspirational young people.

We continue to develop our Bag of Series, and Schools and hospital outreach further, kindly supported by Arnold Clark.

This year our CE has been working in West Calder High School piloting our Bag of Hope and Wellbeing outreach programme whilst supporting a year group bereaved of a young person from cancer last year.

This has worked so well the school would like us back next year.

We hope to have the first set of resources published for our teens Bag of Hope and also a Bag of Rainbows loss and bereavement programme for siblings and friends in the next year as this has taken much longer than anticipated due to other commitments to compose.

We continue to hold targeted sessions including Mums Pamper and wellbeing days, Dad’s darts, games and other sessions, Grandparents Days, Teen outings including visit to Edinburgh and Den lunches and fun, and Codonas in Aberdeen, and our Big Breakfast; alongside our weekly Mini Denners sessions kindly funded by Better Breaks where our under 5s come and enjoy a “nursery” experience whilst parents receive a massage in our Pamper Pod, again extending this this year to include a scaled down “Mini Denners” session on Lochranza daycare.

We are delighted to be partnering with GCHC at Crossbasket House to now provide our Glasgow Pop Up Den sessions which happen 3 times a month - one for parents, and two for the whole family which are going well with a core number of regular attendees at all sessions with more joining regularly as a result of our presence on the ward!

We are delighted that our Fife popups are also still happening monthly also leading from St Columbas Church in Glenrothes with family fun and we have a core group that attend these regularly.

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It has been humbling to watch many volunteers get so much from helping both at the Den and at Fundraising events and see some of our younger volunteer ambassadors grow in confidence through the work they are doing, and we were honoured to be able to reward them at our Annual Awards Ceremony for Volunteers.

We have also had a group of young people this year from S4-6 who were completing their “National 5 Skills for Work Health Sector” qualification from West Calder High, as well as one of our regular Volunteers from James Young who was given permission to join us on a Tuesday and Thursday afternoon, come to join us for Mini Denners on a Thursday as part of this qualification and it worked so well we will be repeating it this coming Academic session.

Our Volunteer Coordinator, a longstanding volunteer Susan Dalziel, continues to oversee and organise volunteers for sessions within Jak’s Den and fundraising events and hopefully lead us towards recognised awards for Volunteering and we have held 3 training sessions for volunteers alongside 3 volunteer forums this year.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

We are grateful as always although never complacent for current funders and supporters with us welcoming a few new corporate supporters this year, who allow us to create smiles and ease the journey for our inspirational young people and their families.

This year it’s been an honour to be recognised in Fife Volunteer Awards and also West Lothian Volunteer Awards in Children and Young Persons Team for Fife and Grandad Walter as Trustee of the Year, and also Susan Dalziel for Dedication and Commitment and Our Volunteer Team for Team of the Year.

We are absolutely over the moon to share our exciting news that Grandad won the Trustee of the Year for his dedication and commitment to Team Jak in honour of his inspirational Grandson Jak.

The judges said it was a no brainer and he fully deserved this prestigious award.

We are so proud of him and everything he does in honour of Jak and for our inspirational young people with cancer and their families through our charity.

We are delighted Jak’s Den HQ encompasses almost all of his dreams including:

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

The Foundation’s Trustees and CE have discovered since embarking upon the Team Jak journey that our support services are split very clearly into a number of areas with a child centered response at the heart of everything we do- responding to what the child needs and would like depending on their diagnosis, stage of journey and needs within. Our support will then come from the following directions:

Some support clearly overlaps and everything is bespoke and individualised and can change very quickly depending on how well or otherwise the child is at the time. A sibling may require support at home while the warrior is in hospital, or the whole family may be able to come to Jak’s Den to make the most of the support and social activities on offer.

We constantly evaluate all of our services and tweak them accordingly based on need and uptake.

Volunteers & Fundraising

We have over 60 volunteers on our list with approx. 25-30 volunteering on a regular basis in some form.

We have a variety of roles for volunteers from helping at events in the Den and spending time with some of our families to volunteer admin. Our Volunteers enhance the wonderful work our inspirational staff do weekly.

We also have some who help us raise awareness and fundraise through our organised Events and Awareness Days in shops, bag packing, theatres at Shows and for anything else that arises.

We adhere to the Volunteer Charter and recommendations of Volunteer Scotland and interview our volunteers and ask for references and every volunteer must have a PVG regardless of age.

They are then given an induction session and also a full training course if wanting to work in Jak’s Den, which includes Child Protection and Safeguarding, Health and Safety,

Confidentiality and Bereavement training. We then offer Food Hygiene and First Aid as extras to those wishing to complete.

Volunteers are given instructions on uniform code and also code of conduct. They are then asked to attend at least two further training sessions per year- one Autumn and one Spring which will keep them up to date with all current legal and other issues alongside socialising with other Ambassadors.

We have a lovely strong team of regulars who have been developing their own skills also and working with our families and children in our Bag of Worries programme alongside attending our Big breakfast and angel days, Mini Denners and lots more.

A number of our younger Volunteers have been helping with our Friday Lunch Club.

Two of our volunteer families-

have

raised over £10k for 10 years along with a number of corporates including Gym 64 and Primark, with a few more still to complete this challenge.

We are so very grateful to each and every one for this amazing effort.

We had a lovely Volunteer celebration and presentation of awards and are always grateful for everything our volunteers do. We are very excited to be taking our Volunteer awards ceremony to The Kelpies this year to culminate our year of Bee Happy and celebrate our wonderful volunteers whom we could not do without.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Achievements and performance

Key Achievements

Emotional Support

Social Support

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Practical Support

Hospital Outreach

Edinburgh:

Glasgow:

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Aberdeen:

Bereavement support

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Schools & Community Awareness

Fundraising & Volunteers

Grant Funding

Management & Staffing

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

More specifically we have been able to continue to develop the following -

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Significant factors

Challenges

This year with moving to a “medium” sized charity in financial terms means we have now moved out the bracket for a number of our key funders we worked closely with and received funding from over the last few years.

Whilst this is great we are growing, it means that we need to look for other income streams and funders and whilst we have some good ideas these will take a little time to put into practice properly.

We are still struggling to break into the “corporate market” in Aberdeen and expanding our reach

for events such as Ladies Days and Sportmans Dinners throughout Scotland.

The cost of living crisis is still our biggest foe with grant funding competition even more stringent now with pots getting smaller and applicants greater and sadly we missed out on a couple of grants we were hopeful we would achieve.

Future community fundraising and individual giving may also cause challenges due to cost of living crisis and with all of the wonderful children’s cancer charities all supporting the same families and supporters for fundraising and more now branching into our USP of emotional wellbeing we can never be complacent.

As a contributor to the Third Sector Tracker survey we are aware this is sector wide, however we are determined that we will create new income streams that will allow us to continue to build on our Transformation Strategy and in turn meet the needs of our inspirational families.

Whilst we have a great team, we acknowledge that having everyone work at different times means that sometimes the communication is not as good as it could be due to some staff not having much time with others.

We are including extra planning days out with staff hours that would allow everyone to come together quarterly and spend time together face to face which is definitely helping with this.

Another challenge for us has always been attendance at Jak’s Dens.

We can plan all our great activities and sessions and have 40 people signed up, then on the day 3 families might cancel which leaves us with sometimes less than half of what we planned for. This causes problems in gauging how many staff and volunteers we need for a session versus how many families will attend.

We understand and know this cannot be avoided however due to the nature of our work, as often a young person may spike a temperature or feel unwell and therefore cannot attend Jak’s Den.

This is disappointing for everyone including families, volunteers and staff, but sadly is one of the key challenges we acknowledge with all funders and will always be the case. We can plan for 40 and only 15 attend.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Fundraising practices

Important Events

This year has been bittersweet with the ten year anniversary of losing Jak, but rejoicing in the difference his legacy has made to so many young people and their families affected by childhood cancer.

We launched our Bee Happy theme last year and had a very special Birthday Bowl and Volunteer Celebration in September, launching our first children’s book- TJ and the Bee- shortly after.

Our book was written b ak’s Mum and illustrated by one of our fabulous super siblings

.

drawings are amazing and we are so delighted she illustrated this special book for us.

Then in November some of our superhero warriors and siblings got together and co-wrote a song with the fabulous Greg Friel called “Have Hope and Be Happy”, then went to his recording studio to record it. We then appeared on STV news and raised over £2000 with this fabulous song! What an empowerment for our young people to express their feelings through music and describe how they feel about Team Jak and Jak’s Den in song- and what talented superstars!!

You can view our song here- https://youtu.be/oi9j8_CzQ3U?feature=shared

On a personal note, was honoured to be invited to HRH Princess of Wales Carol Concert in December and she and had a very special time having been invited due to our work with Team Jak and childhood cancer. as then invited to speak on Good Morning Britain on Christmas Eve about her experience and was also able to talk a little of Team Jak to raise awareness. � We had over 200 children and parents at both of our Christmas parties in Aberdeen and Livingston this year.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Ambition and Long Term Strategy

By looking at our goals, ambition and longterm strategy we hope to secure the future of Team Jak in order that we can continue to create smiles and ease the journey of many young people with cancer and their families for many years to come. This will allow us to provide the

emotional and social support required for children young people and families with cancer and related illnesses within Jak’s Den HQ and our Aberdeen Den, alongside our other pop ups and outreach services, and also allow us to expand our much used and needed Schools Wellbeing and Bereavement Support Service.

Short Term Goals

In order to support our ever increasing registered number of families our main priority currently is to increase our monthly income on a more regular basis through grant funding, individual giving and community fundraising and developing a sustainable income through our wellbeing services in turn building our reserves back to a healthy level following the last few years. We are delighted this year we have made a surplus on our accounts and plan to continue to build on this in the coming year.

We plan to increase this through our reach of families within Aberdeen through our hospital outreach and the north of Scotland and secure funding and supporters through corporates, schools and community groups to allow us to cover all outgoings for our Aberdeen Jak’s Den.

Our other main priority within our short-term goals and as a result of direct need, is that we aim to further develop our programme of support and outreach to Glasgow.

We aim to further strengthen our links with Schiehallion ward through weekly visits from our staff and twice weekly from our Music therapist, and twilight sessions and monthly Saturday sessions from Glasgow Children’s Hospital’s Crossbasket House which is very close to the hospital.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

For our Volunteers we aim to continue to update and further develop our extensive training and support programme in response to Volunteer Scotland’s new charter through our new Volunteer admin, and expand upon our training calendar to help them become aware of their responsibilities as volunteers as well as equipping them to work with sensitivity and understanding with our inspirational families, and include more training on mental health first aid, trauma and grief.

Within Jak’s Den we aim to further enhance our programme of weekly and daily activities and further develop our support sessions to ensure we have fully supported all groupings and ages appropriate to ages and stages at this time and encourage more families to attend in person.

Emotional support and in particular Bereavement Support are two big areas of focus for us and we see these as being ongoing key areas in the development of our services going forward.

Outreach

We continue to develop our outreach services in more depth with a new Outreach Wellbeing Coordinator recently appointed to enable us to respond in the way we really want to. This will include our out of hours support and more pop up events and support in geographical areas of need.

We also wish to continue to develop all of our current core services including:

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Medium Term Goals

Financial security and sustainability tops this as a concern for all at this uncertain time within the Third Sector and will be at the forefront of all our decisions around service provision, using our comprehensive quantitative data through stats, and qualitative evidence.

We have discovered since embarking upon the Team Jak journey that our support services are split very clearly into a number of areas with a child centred approach at the heart of everything we do- responding to what the child needs and would like depending on their diagnosis, stage of journey and needs within.

Medium to long-term we also aim to address the gaps and requirements for a further Jak’s Den in Glasgow.

We plan to strengthen our links with Health and Education and build upon our support for Education in relation to links with schools and education authorities in order to support children who are going through a cancer journey or in palliative care and those bereaved.

We will continue to create and develop further bespoke Team Jak branded material in response to issues faced by young people and siblings going through a cancer journey or bereaved.

We also aim to create more opportunities to develop study support for Primary and Secondary children who are missing out on schooling and need more 1:1 from home or from Jak’s Den.

Long Term Goals

We need to keep trying to raise awareness and momentum further, continue to be positive and upbeat with our fundraising campaigns and follow our Transformation strategy with realism in this current funding climate, using a variety of fundraising techniques through community corpo- rate, individual, events and continue to apply for as many relevant grants as we can, along with continuing to developing our Wellbeing Programme with the view to having as a separate entity to ensure we can continue to provide financial stability and sustainability within our Charity.

The upkeep and sustainability of our Jak’s Den HQ in Livingston and satellite Jak’s Dens and pop ups throughout Scotland including outreach support, alongside securing a Jak’s Den HQ that we own are our key long term priorities alongside working on securing regular and reliable funding.

We believe this will be an ongoing work in progress and in being proactive as well as reactive this will take a number of years to create. All areas are currently serviced via online and phone and occasional in person outreach/ fun days where the geographic need arises.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Summary

We are delighted to have substantially increased our income ( and our outgoings) but that our income is currently superseding our outgoings however we know we can never be complacent.

We are also very proud of our work and relationships in particular with Schiehallion ward and psychology and palliative staff in Glasgow, and our schools wellbeing support service this year and look forward to growing this further.

It’s very sad this service is required, however thanks to one young man, my inspirational son Jak’s dreams, over 3500 people are being directly touched by Team Jak in one way or another through our services on offer.

The Team Jak Foundation will provide a facility and service to those children, siblings, parents and other family members who are suffering from cancer and related illnesses plus bereavement services as necessary, through emotional, social and practical support either at our specially created Jak’s Dens, pop-up Dens or through outreach at home or in hospital as required.

Team Jak will benefit many families who need support throughout the stages of a young person’s cancer or related journey and beyond, either through remission or in some cases sadly death.

We seek to complement the support available from health professionals who care and administer the appropriate drugs, not replace that support, providing vital, experienced care and under- standing at a time of great turmoil and difficulty.

In summary Team Jak aim to create smiles and ease the journey for all our young superhero warriors, siblings, parents, friends and wider community.

Once you are part of the Team Jak Family we hope that you will never leave it.

TEAM JAK - “Together Everyone Achieves More” when we work for the good of our inspirational children, young people and their families.

So as we celebrate ten years of being a registered charity, we are grateful for all the lives we have touched, and all the support given by many families, individuals, funders and businesses, com- munity groups and schools.

Team Jak thanks to the support and generosity of many, will continue to work very hard to create smiles and ease the journey reaching as many families of children with cancer and those be- reaved from within Scotland age 0-25 as we possibly can.

In this special year we remember the words of one young inspirational young man, Jak Trueman to not to worry and “Be Happy”.

Financial review

The accounts show a deficit for the year of £13,228 (2024: deficit £78,600). There was a £66,315 (2024: £71,043) depreciation charge for the year, so the surplus pre-depreciation is £53,085 (2024: £7,555 deficit).

The total value of funds held at 31 March 2025 amounted to £335,691 (2024: £348,919) restricted reserves amounted to £193,527 (2024 - £86,539) and unrestricted reserves amounted to £205,253 (2024 - £262,380).

Reserves policy

It is the aim of the charity to maintain a level of free reserves which will ensure that, in the event of a significant drop in funding, it will be able to continue current activities while consideration is given to ways in which additional funds may be raised.

Free Reserves are the Total Funds less Fixed Assets, less Restricted and Designated Funds.

The Trustees’ policy is to hold reserves to meet normal running costs and known commitments for one to three months.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Structure, governance and management

Constitution

The charity is a Scottish Charitable Incorporated Organisation a SCIO. It was registered on 30 April 2015. The charity comprises the members and the Board of Trustees who are elected by the members. The people serving on the Board are referred to as the charity trustees under the constitution.

Charity name

Team Jak Foundation SCIO

Charity number

SC045586

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Auditors

Thomson Cooper Accountants, 22 Stafford Street, Edinburgh, EH3 7BD

Bankers

Royal Bank of Scotland Trustee Savings Bank

Appointment of trustees

The Board are the charity's trustees and they hold quarterly meetings as well as when otherwise required. Membership of the Board is open to anyone the members see fit to elect at members' meetings including the annual general meeting. The members seek to appoint individuals with the requisite skills to control, direct and promote the charity.

Trustees are elected each year at the annual general meeting. The maximum number of charity trustees is 8 and the minimum number is 3.

Management

The trustees delegate much of the day to day operation of the charity to the Chief Executive.

TEAM JAK FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland 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 of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the trust deed. 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.

Auditor

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

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.

Trustee

3 December 2025

TEAM JAK FOUNDATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF TEAM JAK FOUNDATION

Opinion

We have audited the financial statements of Team Jak Foundation (the ‘charity’) for the year ended 30 April 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

TEAM JAK FOUNDATION

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF TEAM JAK FOUNDATION

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees 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 cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

Extent to which the audit was capable of detecting irregularities, including fraud

We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of income, posting of unusual journals along with complex transactions and non-compliance with laws and regulations. We discussed these risks with management, designed audit procedures to test the timing and existence of revenue, tested a sample of journals to confirm they were appropriate and inspected minutes from meetings held by management and trustees for any reference to breaches of laws and regulations. In addition, we reviewed areas of judgement for indicators of management bias to address these risks.

We identified areas of laws and regulations relevant to the Charity that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards). We focused on specific laws and regulations which may have a direct material effect on the financial statements or operations of the charity,including the Charities and Trustee Investment (Scotland) Act 2005, regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended), employment laws and health and safety legislation

We assessed the extent of compliance of the laws and regulations identified above by inspecting any legal correspondence and any correspondence from regulators and making enquiries of management.

We communicated identified laws and regulations and potential fraud risks throughout our team and remained alert to any indications of non-compliance or fraud throughout the audit. However the primary responsibility for the prevention and detection of fraud rests with the trustees. To address the risk of fraud identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates, reviewed journal entries for unusual transactions and identified related parties.

TEAM JAK FOUNDATION

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF TEAM JAK FOUNDATION

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations

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.

Other matters

The financial statements of Team Jak Foundation for the year ended 30 April 2024 was audited by Henderson Black & Co who expressed an unmodified opinion on those statements on 25 November 2024.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

For and on behalf of Thomson Cooper Accountants, Statutory Auditor Chartered Accountants Date: ...........

Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

TEAM JAK FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
383,716
-
Charitable activities
3
59,213
167,108
Other trading activities
4
115,490
-
Investments
5
1,225
-
Total income
559,644
167,108
Expenditure on:
Raising funds
6
58,371
-
Charitable activities
7
621,489
60,120
Total expenditure
679,860
60,120
Net income/(expenditure)
(120,216)
106,988
Transfers between
funds
-
-
Net movement in
funds
9
(120,216)
106,988
Reconciliation of funds:
Fund balances at 1 May 2024
262,380
86,539
Fund balances at 30 April
2025
142,164
193,527		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
383,716
395,035
-
226,321
37,303
153,930
115,490
86,274
-
1,225
908
-
726,752
519,520
153,930
58,371
52,200
485
681,609
519,093
180,272
739,980
571,293
180,757
(13,228)
(51,773)
(26,827)
-
139
(139)
(13,228)
(51,634)
(26,966)
348,919
314,014
113,505
335,691
262,380
86,539		 Total
2024
£
395,035
191,233
86,274
908
673,450
52,685
699,365
752,050
(78,600)
-
(78,600)
427,519
348,919

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

TEAM JAK FOUNDATION

BALANCE SHEET

AS AT 30 APRIL 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 13 135,894 199,915
Current assets
Debtors 14 15,009 20,114
Cash at bank and in hand 245,120 164,838
260,129 184,952
Creditors: amounts falling due within 15
one year (60,332) (35,948)
Net current assets 199,797 149,004
Total assets less current liabilities 335,691 348,919
The funds of the charity
Restricted income funds 18 193,527 86,539
Unrestricted funds 19 142,164 262,380
335,691 348,919

The financial statements were approved by the trustees on 3 December 2025

Trustee Trustee

TEAM JAK FOUNDATION

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 APRIL 2025

Notes
Cash flows from operating activities
Cash generated from operations
23
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash generated from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(2,293)
1,225		 £
81,350
(1,068)
-
80,282
164,838
245,120		 2024
£
(2,477)
908		 £
8,945
(1,569)
-
7,376
157,462
164,838

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

Charity information

Team Jak Foundation is a SCIO.Registered with OSCR since 30 April 2015.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". 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 £.

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

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the next 12 months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

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 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on 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.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

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

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 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:

Leasehold improvements 12.5% Straight Line Plant and equipment 33 1/3% Straight Line

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 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).

1.8 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.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

(Continued)

Basic financial liabilities

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

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

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

1.10 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.

1.11 Retirement benefits

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

2 Income from donations and legacies

Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 383,716 395,035
Income from charitable activities
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Charitable Activities
Performance related
grants 59,213 167,108 226,321 37,303 153,930 191,233

3 Income from charitable activities

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 112,862 83,612
Shop income 2,628 2,662
Other trading activities 115,490 86,274

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest income 1,225 908

6 Expenditure on raising funds

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Fundraising and publicity
Seeking donations, grants
and legacies 58,371 - 58,371 52,200 485 52,685

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

7 Expenditure on charitable activities

Direct costs
Staff costs
Depreciation and impairment
Staff Costs
Counselling and support costs
Rent
Premises Costs
Marketing
Travel expenses
Bank charges
Miscellaneous costs
Share of support and governance costs (see note 8)
Governance
Analysis by fund
Unrestricted funds
Restricted funds
8
Support costs allocated to activities
HR Services
Governance costs
Governance costs comprise:
Audit fees
Accountancy
Legal and professional		 Total
2025
£
425,432
66,315
10,419
49,847
42,614
43,654
1,117
3,783
1,936
16,869
661,986
19,623
681,609
621,489
60,120
681,609
2025
£
660
18,963
19,623
2025
£
8,500
10,105
358
18,963		 Total
2024
£
387,572
71,043
13,168
88,382
39,009
76,364
8,802
1,704
219
-
686,263
13,102
699,365
519,093
180,272
699,365
2024
£
1,702
11,400
13,102
2024
£
4,760
2,996
3,644
11,400

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 8,500 4,760
Depreciation of owned tangible fixed assets 66,315 71,043

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:

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:
£60,000 to £69,999
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 2025
Number
17
2025
£
379,799
36,972
8,661
425,432
2025
Number
1
2025
£
127,814		 2024
Number
19
2024
£
351,227
27,086
9,259
387,572
2024
Number
1
2024
£
142,450

The key management personnel of the charity comprises the Chief Executive and Chief Operating Officer.

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Leasehold
improvements
£
Cost
At 1 May 2024
450,271
Additions
-
Disposals
-
At 30 April 2025
450,271
Depreciation and impairment
At 1 May 2024
261,113
Depreciation charged in the year
56,284
Eliminated in respect of disposals
-
At 30 April 2025
317,397
Carrying amount
At 30 April 2025
132,874
At 30 April 2024
189,158
14
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
16
Trade creditors
Other creditors
Accruals		 Plant and
equipment
£
77,408
2,293
(47,612)
32,089
66,650
10,031
(47,612)
29,069
3,020
10,757
2025
£
5,350
3,039
6,620
15,009
2025
£
6,646
26,855
5,501
1,736
19,594
60,332		 Total
£
527,679
2,293
(47,612)
482,360
327,763
66,315
(47,612)
346,466
135,894
199,915
2024
£
1,344
17,291
1,479
20,114
2024
£
5,792
-
17,396
1,538
11,222
35,948

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

16
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 May 2024
Resources deferred in the year
Deferred income at 30 April 2025
Relates to funding for Better Breaks for FY26
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
26,855
2025
£
26,855
-
26,855
26,855
2025
£
8,661		 2024
£
-
2024
£
-
-
-
-
2024
£
9,259

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.

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

18 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 1 May 2024
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
National Lottery - Improving
Lives
32,037
65,000
(19,262)
-
Better Breaks
24,131
2,441
(85)
-
Aberdeen Health Improvement
Fund
4,080
5,000
(1,526)
-
Catalent Community Grant
3,553
3,863
(3,863)
-
National Lottery - Travel
-
10,000
(1,331)
-
Stafford Trust
343
-
-
-
STV Appeal
1,000
-
-
-
7 Trades 2023
656
2,404
(1,261)
-
Aberdeen City Council - In the
City
-
1,500
(442)
-
Cash for Kids
984
2,988
-
-
Children in Need
373
30,579
(25,451)
-
Glasgow Trades
3,611
-
-
-
Nancie Massey Charitable Trust
1,113
-
-
-
Paige's Musical Butterflies
2,139
-
-
-
St James Place
19
-
-
-
Scottish Children's Lottery
7,500
-
-
-
West Lothian Council - Summer
2024
5,000
8,582
(918)
-
Access Foundation - Super
SIblings
-
5,000
(983)
-
Music Therapy
-
10,000
(3,758)
-
Agnes Hunter Trust
-
5,000
(1,240)
-
ACVO Communities and Coast
-
9,903
-
-
Tesco Stronger Starts
-
1,000
-
-
Hugh Fraser Foundation
-
3,848
-
-
86,539
167,108
(60,120)
-		 30 April
2025
£
77,775
26,487
7,554
3,553
8,669
343
1,000
1,799
1,058
3,972
5,501
3,611
1,113
2,139
19
7,500
12,664
4,017
6,242
3,760
9,903
1,000
3,848
193,527

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

18 Restricted funds (Continued)
Previous year: At 1 May 2023 Incoming Resources Transfers At 30 April
resources expended 2024
£ £ £ £ £
National Lottery - Improving
Lives 30,295 52,500 (50,758) - 32,037
Better Breaks 24,057 26,070 (25,996) - 24,131
Brian Murtagh 6,600 - (6,600) - -
Aberdeen Health Improvement
Fund 4,220 4,187 (4,327) - 4,080
Catalent Community Grant 7,958 3,633 (8,038) - 3,553
Fife Mental Health & Wellbeing 3,747 - (3,747) - -
GCVS 4,577 - (4,986) 409 -
National Lottery - Travel 9,581 - (9,580) (1) -
National Lottery - Aberdeen
Teens 6,568 - (6,568) - -
Stafford Trust 4,234 - (3,891) - 343
STV Appeal 1,000 - - - 1,000
WL Voluntary sector 10,668 - (10,668) - -
7 Trades 2023 - 5,000 (4,344) - 656
Aberdeen City Council - In the
City - 285 (284) (1) -
Aberdeen City Council - Easter
in the City 2024 - 285 (285) - -
Cash for Kids - 2,760 (1,776) - 984
Children in Need - 27,300 (25,963) (964) 373
Glasgow Trades - 7,051 (3,440) - 3,611
Nancie Massey Charitable Trust - 2,500 (1,387) - 1,113
Paige's Musical Butterflies - 3,900 (1,761) - 2,139
St James Place - 2,500 (2,481) - 19
Scottish Children's Lottery - 7,500 - - 7,500
West Lothian Council -
StepsN2work - 3,459 (3,877) 418 -
West Lothian Council - Summer
2024 - 5,000 - - 5,000
113,505 153,930 (180,757) (139) 86,539

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

18 Restricted funds

(Continued)

National Lottery - Improving Lives - the purpose of this fund is to run the wellbeing programme.

Better Breaks - the purpose of this fund is to run the Mini Denners project.

Aberdeen Health Improvement Fund - the purpose of this fund if to fund craft kits, adult activities and snacks etc.

Catalent Community Grant - the purpose of this fund is to support a bereavement program to support families dealing with loss.

Stafford Trust - the purpose of this fund is to fund Teens in Livingston and throughout with activities, food, drink and events .Plus staff costs 1x month.

STV Appeal - the purpose of this fund is to support children and young people in poverty,

7 Trades 2023 - the purpose of this fund is to support Aberdeen Big Breakfasts.

Cash for Kids - the purpose of this fund is to fund craft activities and bag of worries supplies in Edinburgh and Lothians.

Children In Need - the purpose of this fund is to provide a contribution to running costs, such as rent, insurance, utilities and travel costs,

Glasgow Trades - the purpose of this fund is to fund craft materials and wellbeing packs in Glasgow,

Nancie Massie Charitable Trust - the purpose of this fund is to fund hospital outreach in Edinburgh,

Paige's Musical Butterflies - the purpose of this fund is to fund music therapy sessions at Jak's Den.

St James Place - the purpose of this fund is to provide support in Aberdeen.

Scottish Children's Lottery - the purpose of this fund is to fund weekend retreats for families.

West Lothian Council - StepsN2work - the purpose of this fund is to fund salary costs,

West Lothian Council - Summer 2024 - the purpose of this fund is to provide summer activities for young people.

Brian Murtagh - The purpose of this fund is to contribute towards costs of rent for the Dens.

Fife Mental Health & Wellbeing - The purpose of this fund is to provide support to families in Fife.

GCVS - The purpose of this fund is to provide twilight sessions for supporting parents.

National Lottery - Travel - The purpose of this is to provide travel cost support to families travelling to the Dens.

National Lottery - Aberdeen Teens - The purpose of this fund is to provide counselling sessions for teenagers along with activities.

WL Voluntary Sector - The purpose of this fund is to provide support to adult family members.

Aberdeen City Council - In the City - The purpose of this fund is to provide activities to young people in Aberdeen.

Aberdeen City Council - Easter In the City 2024 - The purpose of this fund is to provide activities for young people in Aberdeen during the Easter break.

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

19 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 1 May 2024
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
General funds
262,380
559,644
(679,860)
-
Previous year:
At 1 May 2023
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
General funds
314,014
519,520
(571,293)
139
Analysis of net assets between funds
Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 April 2025:
Tangible assets
135,894
-
Current assets/(liabilities)
6,270
193,527
142,164
193,527
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 April 2024:
Tangible assets
199,915
-
Current assets/(liabilities)
62,465
86,539
262,380
86,539		 30 April
2025
£
142,164
30 April
2024
£
262,380
Total
2025
£
135,894
199,797
335,691
Total
2024
£
199,915
149,004
348,919

20 Analysis of net assets between funds

TEAM JAK FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

21 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
23,500
35,250
58,750		 2024
£
23,500
58,750
82,250

22 Related party transactions

Transactions with related parties

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

A relative of a trustee is employed by the charity and received a salary remuneration of £64,798.

Trustees of the charity donated sums to the charity as follows: £3,570 (2024: 42,724),
£130 (2024: 120) and £357 (2024: nil).
23 Cash generated from operations 2025 2024
£ £
Deficit for the year (13,229) (78,600)
Adjustments for:
Investment income recognised in statement of financial activities (1,225) (908)
Depreciation and impairment of tangible fixed assets 66,315 71,043
Movements in working capital:
Decrease in debtors 5,105 19,361
(Decrease) in creditors (2,471) (1,951)
Increase in deferred income 26,855 -
Cash generated from operations 81,350 8,945

24 Analysis of changes in net funds

The charity had no material debt during the year.