2024-12-31-accounts

REGISTERED COMPANY NUMBER: 02753420 (England and W8les) REGJSTERED CHARITY NUMBER: 1014784 REPORT OF THE TRUSTEES AND UNAUDfFED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2024 Page Report of ihe Trnstees IndepeDdent E%aminer's Report Skntement of Financigl Aetivitie$ Balance Sheet Notes to the FiDanei#l Ststements 8 to 12 Detailed Statement of Fillancial Activities 13

THE INSTITtrrE OF TRAFFIC ACCIDENT tNVESTIGATORS (REGISTERED NiJMBER: 02753420) REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial slatemenls of the charity for the year end￿ 31 December 2024. The finan¢iai statements have been prepared in accordance with the accounting policies set out in note I to the financial statements and comply with the charity's Memorandum and Articles incoryjorated 6 October 1992 and adopted 2 December 2020, the Charities Act 201 I, the Companies Act 2006 and the provisions of A¢counting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Rewrting Standard applicable in the UK and Republic of I￿land (FRS 102) (effective l January 2019). ORJECTIVES AND ACTIVITIES Objectives and aims The charity's objects are to promote road safety for the benefit of the public by.. a) Improving the frchnical and general skill and knowledge of persons engaged in or intending to engage in work of trdffi¢ accident investigators or any related occupation concerned with road safety. b) Improving the standards of safety of vehicles and roads of all kind5. The trustees have paid due regard to the public benefit guidance issued by the Charity Commission in deciding what activities the charity should undertake. The organisation provides a forum for communication, education, rep￿sentatIon and regulation in the field of knffic accident investigation by encouraging honesty and intwity among investigators. This is enforced through a disciplinary procedure, administered by a di5¢1pline panel. in order to ensure the highest levels of professionalism among the membership. Page I

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS (REGISTERED NUMBER: 02753420) REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2024 ORFECTIVES AND AcfiviTtES Achievements and perforniance 2024 was another busy year for ITAI. ITAI has continued to embrace online video conferencing (via Zoom) and condu¢ts busines5 as usual via ihis media. In facL rrAI has continu¢d to present variou5 Zoom Webinars, which have proved to be well attended events, with a diverse range of themes and topics. The following paragraphs are a snap shot of the continued work Council has maintained.. Council Members have been involved in a number of extemal activities with other organisations. We have continued to support the Parliament Advisory Committee for Transport Safety (PACTS) and have three members who serve on each of the three committees namely, i) Road User Behaviour Group, ii) Vehicle Design Group and iii) Road Environment Group. We have also maintained close links with the European Associalion for A¢¢ident ResCa￿h and Analysis (EW. b. We continue in our affiliation with Engineering c.ouncil and can now offer its membership a route for Professional Engineering Registrdtion. This ranges from Chartered Engineer to Engineering Technician awards. All the infomation is updated on the ITAI web site. ¢. We also now have had severnl applicants who have completed our Accreditatton process for CPC ITAI. The Accreditation process (CPC) is for our thll Members and allows them to demonstrate their own Continuing Professional Competency. Work continues in ensuring rrAI assessors are suitably qualified with training provided and ensuring that we have qualified Intemal Quality Assurers (IQA) in post.we are also now completing a number of renewals of the CPC for those who have held the award from its inception. d. We have held 4 Webinars on a variety of topics ranging from Fall Asleep crashe5 to EDR analysis, phone downloads and roll over tanker crashes. The attendees are not just from the UK but from around the world and regislration ranged from 152 to up to 520 for these events. Attendance to the webinars is free and open to non-members. . The Crash Day event was held on 6 June 2024 at Darley Moor Motorcycle Road Race Club near Ashboume. The event was well attended with 805 registrations. Crash testing included car to car, low vehicle impact crashe& and street furniture crashes which were conducted on behalf of Passive Safety. f. We also assisted one of our members in funding research for project work relating to their final dissertaiion in the DMU degree course. g. fFAI in conjunction with Dr Mutlart presented the Advanced Analysis of Drivers, Responses course which was presented online via Zoom. The eourse was attended by Police Officet3 and Non-Police pt7ctitioners. There were 35 students in total, the course was also attended by 14 non- ITAI members. h. Impact - One edition of our technical journal We￿ published and distributed Worldwide during the year. . Contact newsletter has now been updated and revised with regular publication keeping Members infomied of the work the Council is involved in. All of these activittes continue to provide education and support for the Accident Investigation and Reconstruction Community. Page 2

THE tNSTITVfE OF TRAFFIC ACCIDENT INVESTIGATORS (REGISTERED NUMBER: 02753420) REPORT OF THE TRUSTEES for the Year EDded 31 DECEMBER 2024 OWECTIVES AND ACtIVlTIES FinAncial review The charity trustees aim to have sufficient funds available to Coniinue the charity for six months should flmding sources cease to allow time to apply for further funding. Reserves above this amount are held to meet future conference expenses as expenditure is incurred prior to revenue being received from delegates. The trustees are responsible for the management of the risks faced by the Jnstitute. Delailed considerations of risk are delegated to the senior management team. Risks are identified and assesse(t and controls established throughout the year. A fomial review of the charÈty'S risk management processes is undertaken on an annual basis. The key controls used by the charity include: . Fomial agendas for all committee and board aclivity. . Comprehensive slrategi¢ planning, budgeting. management accounting and cash flow foTe¢&sting' Clear authorisation and approval levels. Through the risk management processes established for the Institute, the trustees are satisfied that the major risks to which the Institute is exposed, as identified by the trustees, have been reviewed and syslems or procedures have been estsblished to manage those risks. It is recognised that systems can only provid¢ reasonable but not absolute assurance that major risks have been ad¢quately managed. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenL the Memorandum and Articles of AssociatiorL and constitutes a limited company, limited by guarantee. as defined by the Companies Act 2006. There are currently 13 members (irnsfres) (2023 - 13) each of whom agrees to contribute an amount not exceeding £1 in the event of the charity winding up. Reeruitment and appointment of new trustees People who are interested in the ¢harity are recruited by word of mouth or through other tnistees. Their interest in the charity is dis¢u5sed with them and existing thistees, and are appointed if deemed suitable. REFERENCE AND ADMINISTRATIVE DETAIIS Registered Company number 02753420 (England and Wales) Registered Charity number 1014784 Registered o￿lee 3 Doolittle Yard Fro8hall Road Ampthill Bedfordshire MK45 2NW Page 3

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS (REGISTERED NUMBER: 02753420) REPORT OF THE TRUSTEES for th¢ Year Ended 31 DECEMBER 2024 Trustees Mr R Seston Mr D Harris (resigned l.6.24) Mr I White Mr R Wagstsff Mr M Crouch Ms J Miller Mr S Cash Mr J Webb MrDIPany Mr M P Andrews Mr G N Beatson Mr M Weaver Mr P m￿rCrOft Mr M Davies Police Officer (appointed 1.6.24) Company Secretary Mr R Seston Independent Examiner GKP (Ampthill) Limited 3 Doolittle Yard Froghall Road Ampthill Bedford5hire MK45 2NW Approved by ord of the board of trustees on ....... . and signed on its beh￿f by: Mr R Wagsta - Trust Page 4

INDEPENDEIYf EXAMINER'S REPORT TO THE TRUSTEES OF THE INSTITtrrE OF T114FFIC ACCIDENT INVESTIGATORS Independenl Èxaminer's report to the trustees of The Institutt of Tra￿lC Accident Investigators ('the Company,) I report to the charity trustees on my examination of the financial ststrments of the Company for the year ended 31 December 2024. Responsibilities and basis of report As the charity's twstees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordan¢e with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself thal the financial statements of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements &s ca￿ted out under section 145 of the Charities A￿ 2011 ('the 2011 Act). En canying out my examination I have followed the Direction5 given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confirni that no matters have come to my attention in connection with the examination giving me cause to believe.. l. accounting ￿e0rdS were not kept in respect of the Company as required by section 386 of the 2006 Act. or 2. the financial statements do not accord with those records. or 3. the financial ststements do not comply with the accounting requirements of section 396 of the 2006 Act other than any quirement that the financial statements give a true and fair view which is not a matter considered as part of an independent examination; or 4. the financial statements have not been prepared in a¢cordan¢e with the methods and principles of the Statement of Recommended Practice for accounting and rerK)rting by charities (applicable to Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no ¢oncems and have come across no other matters in connection with the examination to which attention should be drawn An this report in order fo enable a proper understanding of the accounts lo be reached. Mrs K J Dyer FCCA GKP (Ampthill) Limited 3 t)oolittle Yard Froghall Road Ampthill Bedfordshire MK45 2NW Page 5

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS STATEMENT OF FINANCIAL ACTivrfiES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Ye8r Ended 31 DECEMBER 2024 2024 Unrestricted fund 2023 Total funds Notes tNCOME AND ENDOWMENTS FROM Charitable activities Charitsble activities 93,791 101720 Investment income 1,044 685 Totsl 94.835 103,405 EXPENDITURE ON ChAritsble activitiLg Charitable activities 96.305 95,984 NET INCOMEI(EXPENDrruRE) (1,470} 7,421 RECONCYLIATION OF FUNDS Total funds brought fonvard 100.761 93.340 TOTAL FUNDS CARRIED FORWARD 99,291 100,761 CONTINUING OPERATIONS All income and expenditure has arisen from continuing activities. The notes fomi part of these financial statements Page 6

THE INSTITUTE OF TRAFFIC ACCtDElYf INVESTIGATORS (REGISTERED NUMBER: 02753420) BALANCE SHEET 31 DECEMBER 2024 2024 Unrestricted fiind 2023 Totsl funds Notes CURREiYf ASSETS tkbtors C&8h at bank 5.595 110,478 5,733 110,944 116,073 116,677 CREDrfoRS Amounts falling due within one year (16.782) {15,916) NET CURRENT ASSETS 99291 100.761 TOTAL ASSETS LESS CURRENT LIABILITIES 99,291 100,761 NET ASSETS 99.291 100,761 Unrestricted fijnds: General fund 99,291 100,761 TOTAL FUNDS 99,291 100,761 The charitable company is entitled to exemption from audit under Section 477 of th¢ Companies Act 2006 for the year ended 31 December 2024. The members have not required the company to obtsin an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companie5 A¢t 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable Company keep5 accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and prepaTill8 financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in a¢¢ordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial stsfrments. $0 far as applicable to the charitable company. (b) These financial staternents have been prepared in accordance with the provisions applicable to charitsble companies subject to the small companies regime. ial statements were approved by the Board of TnI￿e5 and authorised for issue . and We￿ signed on its behalf by: on MrR agsta - Trust The notes fonn part of these financial statements Page 7

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2024 ACCOUNfiNG POLICIES Basis of preparing tbe financial ststements The financial sta*ments have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) and the Companies Act 2006. The charity meets the definition of a public benefit entity under FRSI 02. The presentation currency of the financial ststements is in Pounds Sterling (£), which is the fi￿CtIOnal currency of the charity. Company ststus The charity is a company limited by guarantee. The members of the charity are the tNstees named on page l. In the event of the charity being wound up, the liability in respect of the guardntee is limited to £ I per mernber of the Charity. Income All income is recognised in the Statement of Financial Activilies once the charity has entitlernent to the funds, it l5 probable thai the income will be received and the amount can be measured reliably. Expenditure Liabilities are re¢ognised as expenditu￿ as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a trnnsfer of economic benefits will be required in settlement and the amount of the obligation can ￿ measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the usc of resources. Taxation The charity is exempt from corporation tax on its charitable a￿1ville$. Fund accoutttittg Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the ObJ￿ts of ihe charity. Restrictions arise when specified by the donor or when flwds are raised for p2rticular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. INVESTMENT INCOME 2024 2023 Deposit account Inte￿St 1,044 685 Page 8 continued...

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS NOTES TO THE FINANCIAL STATEMENTS- eoutinued for the Year Ended 31 DECEMBER 2024 INCOME FROM CHARITABLE ACTIVITIES 2024 Charitable activities 2023 Total activities Impact Grade application Conference fees Sundry income Events Membership subscriptions Advertising 1,895 3,274 540 770 161 70.199 26,776 1,000 320 65,462 25,620 450 93,791 102,720 CHARrrABLE ACTIVITIES COSTS 2024 2023 Administration Conference Grade applications- training Impact Subscription5 Educatio￿ training and events Website Sundry expenses Bank charges Legal fees AC￿wIlancY I Independent examinalion 6,202 6,192 615 200 5,604 6,107 65,678 8,773 42 774 13 ,986 936 2,573 3,806 76,687 2,642 819 288 2,352 96,305 95,984 TRUSTEES, REMUNERATION AND BENEFITS There were no twstees, remuneration or other LKnefits for the year ended 31 December 2024 nor for the year ended 31 Dectmber 2023. Trustees, expetts¢$ Four trnstees were re-imbursed a total of £3.066 travelling expenses {2023 - £1,454). Page 9 ¢ontinued...

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS NOTES TO THE FINANCIAL STATEMENTS - continued for the Year EDded 31 DECEMBER 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Charitsble activiti Charitable activities 102,720 Invesknent income 685 Totsl 103,405 EXPENDITURE ON ChArit#ble aetivities Charitable activities 95.984 NET INCOME 7.421 RECONCILIATION OF FUNDS Total funds brought forward 93.340 TOTAL FUNDS CARRIED FORWARD 100,761 DEBTORS: AMouNfs FALLING DUE wrrHIN ONE YEAR 2024 2023 Trade debtors Prepayments and accrued income 3,290 2,305 3.380 2,353 5,595 5,733 cRED￿ORS. Amouiyfs FALLING DUE WITHI]Y ONE YEAR 2024 2023 Deferred income Accruals 14.700 2,082 13,930 1,986 16,782 15,916 Page 10 continued...

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS NOTES TO THE FIIYANCIAL STATEMEIYTS- continued for the Year Ended 31 DECEMBER 2024 MOVEMENT IN FUNDS Net movement in fimds At 31.12.24 At 1.1.24 Unrestricted funds General fund 100,761 {1,470) 99,291 TOTAL FUNDS 100.761 (1,470) 99,291 Net movement in fimds, included in the above are as follows: Incoming resources Resources expend Movement in fimds Unrestricitd funds General fijnd 94.835 (96,305) (1,470) TOTAL FUNDS 94,835 (96.305 } (1.470) Comparatives for movement in funds Net movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund 93.340 7.421 100,761 TOTAL FUNDS 93,340 7.421 100.761 Comparntive net movement in funds, included in the above are &s follows: Incoming resources Resources expended Movement in funds UDre$tricted funds General fund 103,405 (95,984) 7,421 TOTAL FUNDS 103.405 (95.984) 7,421 Pagell continued...

THE INSTITUTE OF TRAFFIC ACCIDENT INVESTIGATORS NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 MOVEMENT ]IY FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 31.12.24 At 1.1.23 Unrestricted fuDds General fund 93,340 5,951 99,291 TOTAL FUNDS 93.340 5,951 99,291 A current year 12 months and prior year 12 months combined net moven]ent in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 198,240 (192,289) 5,951 TOTAL FUNDS 198,240 (192,289) 5,951 io. RELATED PARTY DISCLOSURES There were no related party disclosures for the year ended 31 December 2024, except in relation to trustee's expenses re-imbursed, as detailed in note 5. Page 12