CASE Training Services ANNUAL REPORT 2024 REcIsfERED COMPAliV NU.MBER: 03126AOI (Englxnd *lld Wales) REGISTERED CJ.IARITY NUMBER.. 1051587 Report of the Tru5t¢es and Finai¢ial Statements for the Year Ended 31 Deeember 2024 for Case TrainiDg Service5 Harri5 Laccv and Swain Chartered Accountants ar￿ Ststutory Auditors Suite I The RiveTside Building Hessle East York3hirc Huli ODZ C*se Tr¥iniHg S¢rvic Contents of the Finanti¥l Statements for the Year EDded 31 Dectmber 2024 Pag¢ Reptsrt Of tbe Trnsttes I w 10 Report of tbe IDdeptnden¢ Audit(fvfS 11 to 14 Statement of Financial Activities 15 BaJ*nct Sheet 16 to 17 Cash Flow Stat¢m¢lll 18 Notes to the C8sb Floiv Statement 19 Notes to the Fin*n¢i&l Statements 20 to JO Det*iled St*tewenl of Financial Activities 31 to 32 Cast Trnilling Serviees Report of tbe Trustees for the Ye#r Ended JI December 2024 Thc trustees who are also direc￿[$ of the charity for the purposes of thc Companics Ad 2006, present their report i¥ith Ièle financial S[a￿Ments otr the chariry, for the >'ear ended i l Decemb¢r 2024. The trusEees hai'e aik)pied the prokisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applieable to charities preparing their accounts in ac¢ordan¢e i%'ith the financial R¢porting Standard applicable in the UK and Republic of Ireland (FR8 1021 leffeciive l January 2019). IntToduetion This rewkrt is a combined directors rerrt)rt and PTovides an overvithi" of the activities. attomplishments, and strategi¢ diieclion of CAsf. Traintng Services: a charitv sUP￿rting adults ￿￿th leaming disabilities, oi'er thc past vear. highlights k¢v ￿rformanc¢ metrics: onooin(p iniiiaiives. and fuiure ￿ ¢nsure th¢ coniinuous and Success of our organisation. This year has ￿en one of steady progress, communit). impacL and stra*8ic developmenl &5 we ¢ontinue to deliver high-qualiiv Iraining and suprxirt to adulLs with leaming disabiliiie& This rqM)rt captures the yearfs key milesiones, Challenges. and ambiiiorts for ihe fuwre. CASE Mission S¢8tement CASF. Training Service% is dedicated to empo1￿￿ng adults with learning disabilitiLs through high44uality, accek%ible training programs thai promole independence. skill development. and COTnmuniry integration. Vi8iott To be recognÈ5ed &£ a leadÈng proi'ider ol innoN'Jtive. compas5ionatc and inelusii'e training seTh'ices lor adults with leamin8 disabilities. recognised for excellence in ed￿￿tion. P¢Tsonal d￿.¢10p￿￿nt. and Coniffltsniry engagemenL Core Values Integrily." Upholding the highest siandards of honesty and ethical bchaviour. Compassion.. Den￿nstratIng care and empathy in all our iniera¢iions. Excellence.. Sirivinv for outstanding pcrlomian¢e and qualiti in all we ikn. Inclusion." Promoiing dii'er5itv and ¢qual opp)rtunilJ lor all individuals. P48c I r&0 A&knhi& hw11￿61￿4Gr¢+br3s". Wttsr•Otfi￿r Edward$135 4¢iivrfyWyOw ()5) Kuh￿H￿•1j5I W¢dWQ.1540 Wed-Thut- L*tyJ.1530 AlhsonCuthb*rt&￿l PISI Tes%E am. IS30 Cas¢ Training S¢rvi¢ Report orth¢ Trnstees for th¢ Year EDded 31 Deeernbtr 2024 OBJECTIVES A,YD ACTIVtfIES Objeclive$ 2nd aims Th¢ Charity ¢xists io supKx)rt adults with leaming disabilities to Irdd mvaningful. ind¢pendeni lives in their communitics. Achi¢i'ing our tar8et of 300 fv11 service days is Centrdl to this mission. Each service day represents a structttred opportiinitv for our learners to engoge in personal development. social inclL15ion. and N'ocational iraining. Reaching the 3004Jay targei strengihens our abtlitv Lo provide con5lStcnL high￿ualitY prooramming thai builds learner confidence and long4emi sK"ills-thereby enhanciiig comrnunity iniegr*ion and reducing social isolation. Strlltegies to Athieve Objertives: Impletnent a robusi scheduling svstem io rninimL5e disruption and maximise attendance. . to accommodate leamer needs and staff ¢apacity. Introduce fl¢xiblc PTo£rammino F.noag¢ in r¢gular eonsuliaiion ii.iih learners, families. a￿1 staff to impTOV¢ seri'ice deliver)-. - Build contingency plannin8 into staft scheduling to ¥nsuTe r¢silience against staff shorta8es. Work closely wth local authorities and stskeholders to a(Idress barriers to attendance le.g. transFKJrL care provision). Measures to Assess Succe55: - LeaTner attendance tracking agaanst the 30¢kda}' goal. - Annual Icamcr and staff 511rvcys to a55C55 Satisfaction and cffcctivcncss againsi CQC goals. Ko P¢rtQTmance Indicalors (KPls}. including enwemeni I￿￿r5 per learner and progression ts)wards indii'idual d￿.¢10pment plans. - Service revie￿. meetings to evaluate learner outcomes and otmtional efficiency. Short-ttrrn Objettives: Reach the tiill 300 s¢D'ic¢ da)'s in the upcoming Year. lrnprove learner reteniion and satislaciion 5¢0res by loy. - Enhance Siaff training in behaviour support and s￿l&11st education. L￿ng-ter]ll Objtttives: - Expand services into additlODal local authDrilV artras 10 reach more benefi¢iarie5 ￿1th1n the East Riding of Yorkshire - Develop nem vocational path￿7v$ and enhance the GROW horticulture prograrn￿￿. Invest In faLiliiies and Eranspon w remove barriers to aecess. - Build a digilal leaming platforrn Lo compl¢mcnl On-site leaming and offer remote acc¢&s to rural 1¢3rners. Publi¢ b¢Defit As a Charity principally workino intensivelv iiith participants wilh the aim of moving them inio cmployJn¢nt: fuither education or vocational trainin8. the TTUStt¢s ￿11￿* this meets th¢ publi¢ bcnetit test a5 required under ¢hari¢y law. Th¢ Trnsi¢es hold a regard (o CCICCNI GukdanL¢ in r¢lation lo public benefil. Page 3 Case Training Services Report of the Trustees for the Ytay Ended 31 Detemb¢r 2024 STRATEGIC REPORT Achievement and peTformaDce CHARITABLE ACTII'ITIES CASE founded in 198) by a group of dedicated local parents wanting da). care provision for their children as they got older. Since then, Ive have pro>ided many years of care and support io hundreds of trainee5 in the Hull, East Riding and North Lincolnshire area. We believe that cvcryon¢ has the right to an indew￿ent and tulfilling lifc. Our 5UPPOrt offers individuals advice and training to enable them to build life skills ￿ gain independence. develop confiden¢e. help each oiher. and look foN7rd io a more tx)sitive futLtt. We are dedicated to continually improving the lives of ei'ery individual w4v) attends our C¢ntre b&sed in Hull. CASE otTers ¢ach trainee a broa&based curriculum and we b¢lieve everyone h&$ the ro*nti81 ￿ achieve thhat they want to_ W¢ provide an exLeptional eni'ironmenL pemun¢nt SUPFKFrt vitt our inthouse dedIca￿d Welta￿ tcam ar￿ help to ¢reaie healthier lifestyles alongside in(kpendenoe. Trainees can e.xpcct to get thc bc￿ ¢.xpcri¢ncc p)ssiblc at CASE. &s i¥t place thcm at th¢ heart of ev¢rythin£ M'e do. We Ivork closely Ivith families. social w)rk¢rs. and panntt organisatiorG ￿ make sure everv traine¢ makes Lhe tmst of their lime with us. Our tacilities provide opportunities and choices for all Lrdine&8 ￿ achieve theii. full potential. CASE is unique in mttnj. wa}'s. m.iih a staieryot-the-art building Mthi¢h featur¢s an indepeThJeni lii.ing suite. We believe we have the best tutors and 5UPPY)rt WOTker& as li'e ar¢ ih¢ larg¢s1 training provider of OUT kind in frlull and the surroundin8 area. Our vision and values are ai the heart of CASE: they are the essentt of who we are, do and why we are here. Our vision is all about extending our reach. rK)sitively impaciing as many F*ople as ￿sSIble arKI truly making a v￿uable diff¢rence. The people bt work with inspire u5 and irl turn we lth)k for new wajs to fosler positive dwige atNJ gN)itrth. We owe it to the p¢ople ive ivork with to shape the tuture in a that improves our lives. We ￿rtt people to be able ro access th¢ 5UPWrt they need when Ihey need it. to prcN¢nl i&%ues from escalating and incre&5e acce55 and choice thmugh neiy and inTh)vative s¢rvic¢ d¢liYery 5olulioTrs. We are commiii¢d to crcaiino th¢ besi fA)ssible environmeni for the people we 5UPPQrt and our sthtr. enabling evervone ihriN'e. We commiÉ to building a stronq and finan¢i3lly viable CASE charity together. When individuals benefiL so does the local community. with [￿sItive impaets delivered tor the economy and environm¢nt. a5 well as improvements to general heahh a￿1 w¢llking and u)mmunity cohesion. Days of Service We kgan 2024 HTrth a strong 284 service days. By year*nd. the ￿tal S￿0d at 273. This temw)rary reduction between Octottr and December was due ￿ our bid to join the I lull Cit> Council 5 DPS systcrn. During ihis iransition. number5 dmpped due io natural leavers but have sinct stabilised folloi%'ing our succ¢ssful apEKoval. Strstegic InitiatSves and Achitvements Infrasiruciuie and Susuinability Page 4 C•s¢ Training Servic Rtport of the Truslees for ¢h¢ Yexr EDded 31 Defember 2024 Solar Panel System Upgrade: A rnajor upgrad¢ to our solar ener£y s)s(em h&$ reduced our carbon f(x)tprini and creaied OP￿rtunItieS for future green funding. This ivill ¢nabl¢ u5 to 4)ply for additional grdni fijnding in sustainable ¢1wg> in Ihe future. Cornmunity R(x)m Returhishmenl: Launched in r4rly 2024, our new Communitv R(J()m (Trffers therdpeulic, holi5tie support. Initiallv 0￿ratIng two days a week: li has been a valued addition with plans to e.xtend to a third da)" in 2025. This space iwill PTOI'ide servite ￿￿erS with opportuniiies to l(wn independent living ski115 in a relaxed environlnent while participating in community actiNities. Program Ilighlights Creative Arts F.xhibition'. Op¢rntints at near eapacit). five days a week. this vtbrant programmc ha5 expanded its clay work with 5UPW)rt frorn CHCP GrnnLS and the Masonic Lodge. ATrnual Stx)rts Day.. I lostcd at C05t¢llo StadiunL this now-anttual event a huoe suuess. welcoming participation from CHCP and NHS teams. Christmas Fayre: Over 120 vi51tors attended our le5tii'e open day. with handmade itrms from c￿￿ deparunent. Th¢ celebrations a150 fratured at the Bev¢rlev Minstri Chn"sts]M' Tree Fertival. Comtnunity Engagement Partnerships with Lo￿1 Authorities.. We'l'e further deepened relatior6hips with Hull City Council and Riding authoritie5, streDgth¢nin8 our role ￿lthill the wider sUp￿rt neNDrk. Hosiing Communitv Events.. CASE is now # key Irenue for local iniiiatives. including the Disability Partner511ip Bo￿.d. Healthwatch forums. and NHS Lommunit). events. Challenges xnd OpportuTrities Challenges Sern'ice Duv Shortfall-. Dcspite a strong jear, Kke fell slightly short of our annual targct of three hundred service days. Funding.. Ensuring suS￿1ndb]e finan¢ial SUPFK>rt to maintain and exyand our prosTam offeiings. Opportunitie5 Communitv R¢y)m Uiili5ation'. The new Community Room offers new p)ssibilitÈes lor Hrllbeing programmes and community inLegraLiun. Increased Community Engagemen¢.' Building on our successful events and partnerships kn further integrale with th¢ Community Mthilst incre&sing collaknration with lo￿ oroanLSaiiorts lo amplify impact. Summary of Nlain A£knievements= - Succe5sfull}" deli￿ered 287 seTrice days. a significant Incre￿ from the previous vear. - Expanded our vocational horticulture programme. GROW. lo include a new trdinine greenhouse. - D¢￿'t&oped stronger relaiionships with local employers. leading to nJ)te WPFK)rted employmerti placement5. Expanded our offer wilh an additional CommuniTh" suite op¢ned. ImpAtt on Beneficiaries aDd Society: Our services continue to create musurable improvemenLS in leamer inderKnd¢n¢t, ¢onfidence. and communily ini'olvement. Through structured daily ptO8iammes. learners build life skills, ¢ngage In meaningful social interaction. and access vocational experiences ihal enhance their long4ern opportunilies. The charitv hos alw helped alleviate pressure on IoLxI SULidl servi¥¢s by supp)rLing carer5 and enabling more indep¢nd¢ni living. Page 5 C&se Tr¥iDing Servie Report of the Trustees for the Year Etsded 31 Detember 2024 STIL4TEGIC REPORT Financial revieiv Financial positio We saiv an increase in revenue this y¢ar. managing to achiev'e an increase of £150.000 in revenue for the year which has strengthened our reserves and h&s brought them lo £1.072,889 unre5trieted and £1.048294 resrric￿d, gii'ing a tolal of £? 1 ?1. 183 sal in reserves. Financial Position at YrJr-End.. The ehariry ended the >ear in a strong financial rN)SitiO￿ with a h￿lthY balance of unrestricted and restricted fijnds to 5UPPOrt ongotng and fuiure activities. Impaei of Significant Events.. Increa%ed reyenue H"a5 Partly driv¢n by additional orant fundino and higher leamer placement iolumes_ Careful c051 control and strategic invesiment contributed to this improvemeni. Investments and Policy= Maierial investhients are held in Iow-risk savings and deFrt)sit accounts to t￿￿re liquidity. Our in&estmeni ￿licY prioritises capithl prescn'alion and th¢ availabiliti" ol-tiind5 for operdtaonal need%. Principal Rtsks and Mitigation.. Key risks include Teduced Ii)cal auth>rity fundin8 and rising operational costs. We rnonitor funding enkironmcnts closel) discuss risk rniLigalion Stratcvies at quartcrl)- Trustec mcclings. Scenarios for managing sudden funding curs are in plAee. including phwd cosi reduciions and diversifying income streams. Fuiure Financial Consideraiions.. Inflationary pressures and p)tentiai Changes tn go&ernrnent policy are being moniiored. Pla￿% io groii. the charii}'s Commercial incon￿ will suprK>rt lon84erm sustainability. Funding sou￿e5.. The chtirl￿. Continues ￿ be primarily funded b), local authorities. including Hull City Council {HCCI and F.ast Riding of York-shire Cou¥LciI IF.RYC), ￿ty)se Iilnding suptx)rLs our core edvcational and community programmes. Reserves poliey For th¢ ensuing yvJr th¢ trustees intend to retain in bank dep)sits. suffi¢ieni lunib to finance approximately Six months, actii'ities for the charity, based on ihe 2024 figures this o4uatrs to fimds of £4i7.919 12023-. £391,865). A sutn of £3￿.000 has been in%'es¢¢d with Handelsbanken Wealth Management to provide an increased incom¢ from th¢ Charity's funds. This inN'estmenl has 5in¢e l*en mo%'ed from Handelsbanken to a Virgin Mone>. Depo5il Acthunt wsi year ¢nd, in January ?024. The fiftal sum ot-this dep05jt is £500:000. The Chwity ha5 unr¢wictd reS¢Tves of£i.072.889 and restyi¢t¢d r¢s¢rves of £1.048.294 at the balance sheet date. Pagc 6 C*se Training Services Report of the Trustees for the Y¢3r Ended 31 Decetnbtr 2024 STtL4TEGIC REPORT FUTURE PLAIYS Program and Facilitv Enhancements Restaurant Upgrades: Our kitchen M)%v fe*ures a state-014hewart Rational oven, enhancing ljoth efliciertcy and training opportunities in our cale programme. Expansion of Training Progrdms.. Neil" tTaining options iiill ￿ introduced shaped b>, learner feedback and emerging need and greater emphasis iiqll be placed on career guidance. job placements. and real-lvorld wrk experiences. Enhan¢¢d Support Service5 Career Counsclling and Job Placement: Strengthen servicc5 to SUPFX)rt participant5, professional joumeys. Mental Hcalth and W¢ll-Being.' Provide addilionat resources ￿ support th¢ w¢11-￿ing ot'our Service ￿sers. Infrastructure Improvanents T¢¢hnology Upgrades.. Cominued upgrades w sup￿ Th￿¢￿, 2eees$ible training experiences. StstT DeN'elopment.. Inves¢ in staff development to ensure high4]ualitJ' inslruciion and support. A5 well a& on80ing stsff development and trainino wkll ensw'e we continue deliscring bcsi-inrt. Building on the progress made. the charitv aims io reach its 300 setvice das goal in the upcoming year. Insights from learner leedba¢k and progrdmrne &￿eSSMents hai'e.%haped our focus on niore tlexible ￿rson-CeTrtred deliver).. Future plarLS includ¢= - Introdu¢ino i'ocaiional training streams to meet learner demand. Investing in di8i(al infrasiructure for r¢mole leamin8 oprK>rtunilies. Lxpandino fundraisLft8 and enterprL5e activilic5 to supplcm¢nt public funding. - Enhancing ¢onununirJ' partherships ts) suptM)ri leamer emploi'rn¢ni and social inclusion. These plans ensure we allocate resources %vhere the). make the grea￿[ differenLe ￿ our leamefs and the ¢iTrmmunitLes they live in. STRUCTURE. GOVERI¥ANCE Af4D MANAGEMENT Governittg dotument The charity is conLrolled by its governing documen( a deed of tn￿, and constibjtes a limiied componv, limited by guarantee, as delined by the Companies Act 2006. Rtf ruitment and appointment of new trustttj The trustees of th¢ charit) are also directors for the purpose of company law and under thc Cornpany's Articles of Association. The tnjstees at the date ol-lhis re[￿ are ￿ listed alK>i'e. In accordance the Articles of Association. onc quarter of the trusttts are T¢quired lo retire bv rotaiion and. accordin21}. Ne%v Trustees are appointed by the members. Care i5 8iTr¢n to ensure that service users voice5 are represented. Induction and training of Thew trustees The more traditional business skills ￿ i¥ell represented on the tnsibilities in a¢¢ordan¢¢ iiith tliese Tequirements. We believe rhar Ihe audit evidence we have obtained is sufficient and appropriate to provide a b&%is (or our opinion. Conclusions relating to going confern In auditing the fEnanetal statements. have concluded that the fru￿e¢￿ use of the going concern b&8is of accounting in the PreP￿.allon olthc financial statements is appropiiwe. Based on the ￿￿rk we have performed. w¢ haNe tK>t identified any Ma￿la1 uncenainii¢5 relating to ev¢nLS or conditions Ihat: individually or collectii-el).. ma). cu51 si8nili&ini douhr on the charitsble ¢ampang-s &bility to continue &s a going Loncern (or a period ofat least iiirlve nJ)nths from ivhen the flnancial statemertts are authorised for rssue. Our rt5ponsibilities and the responsibilities of the In￿te¢S with resp¢a w 8oin8 concern are described in the relevant sections of this report. Other informatitsn The trustees are responsible for (he other infornulion. The other information comprises the infomation included in the Annual Report, other than the financial slaiemenls 4md our Rep)rt ofthe Independent Auditors thereon. Uur opinion on th¢ financial ststements does not cover th¢ oth¢r inforrnaiion and, except to the exlent othcniqse expliciily statrd in our reFrf)rL we do rK)t exprt55 any Forrn Oratsurdt￿e Conclusion th¢r¢on. In ¢onnection with our audit of the fitmncial 5tat¢m¢nts, our responsibilitv is to read the other infomiation and, in doing go, consider wl)ether rhe other informauon is materially inconsis￿nI with the financial stalcmcnts or our knowledge obtained in the audit or otheThiise appears to be materiall) misstated. If identifv sueh material inconsiskncies or appareni material misstaiernents, we are required 10 de¢emiine ￿th￿her this gives rise to a rnaterial miss(atemeni in the linancial stattinents themselves. If. based on th¢ i%'ork we have performed. i¥e conclude thai there is a material mi5Statement ol-this other inforniation. Ive are required ￿ rewrt thai fa￿. We have nothing to report li) this regard. Matttrs on which we are reqllired to report bv txttptio We have nothin8 io retX)rt in respeci of the folloH'in£ matters ￿ere the Charities {Accounts and Reports) Regulations 2008 requiies us to Terx>rt to !'ou it-. in our opinion.. the inforniation given in the ReN>rt of the Trt￿te¢S is inconsistent in any Tlkierial respect with the financia sia¢emen¢s; or th¢ charitable cnmpanv has TK)t kept adequat¢ ac¢ounling reeoids: or the linan¢i21 siaiements are Jmii in agreement Hith th¢ a¢¢ouniing recor(L5 a￿1 rebJrns= or we have not received all the infomiation and explanations we Tequire for our audit. Pagell Report of tbe IDdepeDdtnt Auditors lo th* Truste¢$ of Tr#ittiNg Servicts RespoDSibilities of trntees As ¢.xplain¢d more tullv in the Staiemcnt of Trusiees. Resp)nsibilitie& the trusiecs are also thc directors ol- the ¢h2ri(able eompttny tor the pursx)ses of companv lau'l are responsible for the prepataiion ol'the financial sta(emenis and for b¢ing sati51itd that thew 8ii e a true and fair vi•v: and for such internal control as the trustees deterniine is necessarv to enable the preparation of financial sratements that aTe free from material misstatemenL y'hether due to fraud or error. In preparing the linancial statements. the trustees are respTrnsible for a55essing the charitsble company's ahility to conunue as a going concern. disclosing. as applicable. rntstter5 relaied io ?oin¢ concern and using the going ¢on¢ern basis of accounting unle55 the trusttts either in*nd io liquidate the charitsble compan> or to cease operations: or have no realisiic alternatiNe but do so. Pag¢ 12 Report of the llldepeDdent Auditors lo the Trys1¢¢5 Cast Training S¢rvi¢¢J Our respoD5ibilities for the #udif of tht flnaneial 3tstemeDts We hai'e been appoinled as auditor5 under Se¢iion 144 01" Ihe Charities Act 2011 and report in accordance ivith the Act and relevani reoulaiiotLS made or havi￿0 effect thueunder. Our objeLtives are to obtain reasonable aSsUra￿e about thther lh¢ financial ga*ments as a Mthole are free from material misstatement. wheiher due to Fraud or error. and io issue a R¢port of the Independent Auditors that includes our pini()n. ReL8nnahl¢ 25surance is a high Icyel Dt assurance, hut 15 not a guarantee that an audit conducted in a¢cordan¢e wilh ISAS IUKI will aiii3vs dete¢t a material misstatement when li e.xists. Missts*ments can arise from traud or error and are considered Ttvalerial if. indi&'idually or In t])e atstireJo ie. the) could rvdsonably be expected to inlluence tlie ¢¢onoTnic decisions of users taken on the ba5]5 of these financi￿ 51atemenlS. Our objcciive5 are lo obtain rea4onable assurance abou¢ I￿￿ether ihc financial statements as a wthDle are free from material misstaiemenL whether due ￿ fraud or eThor, and ￿ issue an audiiorfs report that includes our opinion. Reasonable assurance is a high level of assurdncc. but ts not a gUara￿tee thai an audit conduaed in accordance iviih ISA5 IUKI li ill alivavs detect a material misstatcment ithen it exists. Mtsststements can arise from fraud or error and are considered material if, individually or in the ￿gregate. the). Could reasonabl) be expeeted to influence the economic d¢ci5ions of users taken on the basis of these financial S￿t￿￿ents. Extent to which our procedures are capable of detecting itre8ularities. including fraud.. Irregularities. includinu fraud. are instllnces of non*x)mpliance lamry and regulations. We design proi¢duT¢S in lin¢ ith our reS￿nsibIlItIe.$. outlined above, to detect material missiaiements in respect of irregulariiies. tncluding fraud. Our appn)ach to identifying and &8sessing the risk's of m*rial misstatement in respe¢t of irregularities. includin8 Iraud was 85 folloHs'. engagemenr panner efSSUT¢d thai the ¢ngagement ieam colleciikelv had the appropriate competenL¢. opabilitirt 15 madc solely to the charitable companv'5 trustecs: a5 a bodv, in accordtsnce i￿th Part 4 of the c.harities IALcounts and Reports) R¢gulaLions ?008. Our audit work has been undenak-en 50 that migliL state to Lhe charitable compan}"'s trustees those matters are required io stste to them in an auditors. T¢￿rt and for no other purpose. To Ihe fullest eltent permitted bv law. do tK)t accept or assume respon5ibiliiy ¢0 an)one other than the charitable companv and Ihe charitable ¢ompanJ's irusttts as a t￿}.. for our audit I￿rk. for this reEX)r¥ or for the opinions ive have fomed_ Ha￿]5 L3Ley iujd S￿-d￿n (.'hart¢T¢d Accountants and Sthtutory Audi￿￿3 Eligible to act as an auditor in terms of Section l?1? of the Cornpanies Act ?006 Stsite I The Riverside Building H¢%sle Last Yorkshire HU13 ODZ Pagc 14 C&se Trgining Service5 Statemeni of FiDAD£ial.4etivities (Ineorpornting Income and Expenditurt Account) for the Year Ended 31 DeCe￿ber 2024 2024 Totsl funds 2023 Total nds as restated Unrestricted funds Restricted funds Notes ILYCOME AND ENDOWMENTS FROM tk>nations and legacies 893.SOI 893.501 837.475 Other trading activities Investtnertt income 29J96 27,581 29.396 27,581 26.198 11,956 Total 9iO.478 950.478 87i,629 EXPEINDITURE or4 R21SLng funds Charitable activitlts Govemance Costs Charitable Actlvilies 60.8?8 797,i22 60.828 823,992 58.079 732,917 26.670 Total 889.169 915.839 823.032 Net gains on invesrmcnts 5.)64 NET COTrIEIIEXPENDITURE) Transfer5 between fund5 61.309 (18.71161 {26,6701 18.706 34.639 511.161 19 movement ill fllnds 42.60) 17,9641 34.639 i8.161 REC0Tr4CILIATION OF FUNDS Tt)tal funds brougbt forward As previousli. iepK>rted Prior year adju5tmoDt 1,1)05,969 24.i17 1,056,258 2.062.227 2.028.383 14 A5 restat l.OJ0286 1,056.258 2.086.i44 2,028.383 TOTAL FUNDS CARRIED FORWARD 1.072.889 1.048.294 ? 121.18j 2.086,i44 The notes forni part ol"th¢s¢ financial ststements Page li Case Trnitiini Services Baianct Shttt 31 Dttember 2024 2024 Total funds Unrestricted nds Restricted Totsl tunds as testated Notes FIXED ASSETS Tangible assets Investments 15 16 81,936 51M),O 1.048.294 1.130.230 51)0.(M)O 1,13i,210 259,864 581.936 1.048.294 1,630,230 1,39i,074 CURRENT ASSETS Debiors Cash at bgnk and in hand 17 114.634 38i.458 114,6)4 38>.4)8 72,824 624.844 51M),092 500.092 697.668 CREDITORS Amounts falling duc within onc 18 19.1391 {9,1391 16.198) NET CURRENT ASSETS 490.953 490.95) 691.470 TOT AL ASSETS LESS CURRENT LIABILITIES .072.889 1.048,294 2,121.183 2.086,544 NET ASSETS .072.¥89 1.048.294 2.121.1¥3 2.0¥6.i44 FLNDS Unrestricted fund5 RestriLLed funds 19 .072.889 l.OJ8.294 l.OiO.?86 1.056.258 TOTAL FUNDS 2.1?1.183 2,086.544 The Lharitable ¢ompan}' is entitled to exempLion from audit under Sttrion 477 of the Companie5 A¥1 21)06 for the year end¢d 3 1 Deccrnber 20?4. The meTnbers have Th)t dep)sited notice, pursuani to S¢ttion 476 of the CoTnpanies Act 2006 requiring an audit of these financial sthtements. The trustee$ acknowl￿8¢ their re4X)￿1b1I7l1eS for {a) ensuring thai the charitsble company keeps accounting records that ¢omply with Sections 386 and 387 of the Companies Aci 2006 and preparino financial s￿lements u'hich give a tru¢ and fair i'iew. of the ststr of affaits of the charitable company 85 ai rhe end of e&h financial yeas and of its 5UTpIu5 or deficit for each financial year in auordance the requirements of Sections 394 and i9) and iithich oihenvise compl%. Ivith the requirements of the Companies Act ?006 relating Lo finar￿La1 Statements, SX) far as applicable ￿ the charitable wmpany. Ib) Thes¢ financial stsi¢m¢nts have been audited under the requirements of S¢thion 145 olthe Charities Act 2011. The financial stotemenLS were approved by the Board of Trustres and authorised for issue 05 .].y.The ..A.olS........ and W¢r¢sig￿d on its behalf￿.: on The notes forni part ol"these fi[￿ne181 swemenis Page 16 continued... Case Training Services Balattee Shtei- continued 31 Detember 2024 Ilan Rob. ee The noies forni part ot'these financial 5ta¢ements Page 17 C•se Tr8iDing Services Cash Flow Ststement lor the Year Ended 31 December 2024 2024 2023 as restated Notes C95h floryvs from oper2tin% activities Cash g¢nLratcd trom operations 28.471 73.890 Net cash provided b), operating aciiviues ?8.471 73.890 Cgsh flows fTom investing activitie$ Purchase of tanoible lixed assets PUrCh￿e of fixed ￿5¢1 I￿￿'¢st￿ents Sale of fix¢d asset invcstments InteresL received {55.i02) {ilK).000) 2i9.864 ?7.581 (58.604) 11.956 Net cash used in invesiing activities 1267.8i7) 146.6481 Change in cash ¢a5h ¢q￿l¥￿￿￿t5 the reporting period C*sh and cash tquivaltDts at ihe beginniDg of the reporting period 1239.386) 27.242 624.W 597.602 Cash And ea5h e4urvalents *t Ihe tnd of the reportinw period 38i,4i8 624.844 The not¢s fonn part of these financial statements Pagc 18 C¥se Tr•ining Servicts Notes to the Cash Flow St*temtttt for the Year Ended 31 Deeember 2024 RECOINCILIA TION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES ?024 2023 &$ restated Net Inco¢￿ lor the reportlDg ptriod {*s per the StatemeDI of FiDaDei%l Activities) AdjustmeDts for: Depreciation charges Losses on infv'estments Interest received Ilncr¢a%lldecre&se in deb(ors Iucraselldecre￿l in creditors 34,639 58.161 60.28? 39.307 15.5641 111.9i6) i,732 19.790) (27,5811 141.8101 Net eash provlded by operatioDs 28.471 73.890 ANALYSIS OF CHANGES IN NET FUNDS Ai 11.24 Cash flom" Ai31.12.24 Net eash Lash ai bank and in hand 1239.3861 385.458 624,844 12i9J861 385,4)8 Total 624,844 12i9.i861 385.4)8 The notes forni part of thesc financial statements Page 19 C•se Tr*ininE Services Notes to the Financial Stxtem¢Dts for th¢ Y¢3r EDded 31 December 2024 COAMPANY INFORMATION The company is e prii'ate company limited b}, guarantee and 15 incorporated in England and Wales. The address of its registered otTice is 60 Charles Street, Hull, HU2 8DQ. The companYs registered number is 03126101. ACCOUNTING POLICIES Basis ol prep#ritit tbe financial sthtements The financial staiemenis of the chariiable company. is a public benefit entity under FRS 102, have been prepkyed in accordance ¥vith the Charilies SORP IFRS 1021 'Accountlll8 and Rewrting b), Charities.. Statement of R¢comm¢ndcd Prndice applicable to charilies preparino theit accounts in accordance with thc Financial Reporting Stsndard applicable in the LIK and Republic of Ireland IFRS 10?) l¢ffectiTre l Januat), ?0191', Financial Rew>rting Standard 102 'Thc Financial Rep)rting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared Lmder the hisiori¢al cost convention. Ivith th¢ ¢xc¢ption ot investments which are included al markel value. as moditied bv thc rcvaluation of certain ￿ets. Mon¢tary amounL5 in thc5c financial statcmenLS are roundcd to ihc near￿t ￿01C £1. Th¢ financial 5totcmcnts ar¢ presenied irt sterlirtg ivhich is also Ehe fijncil0n￿ currency of the companv. Critie#l aecouThting judgement$ And ILev $ources of e5titnalioD Dntert*ihty Estiniatcs and jud£ements are continuall). ei'aluated ELnd are based on hjstorical experience and othm. factors, in¢lllding ¢xp¢¢iations ol ftsture e¥ents are belie¥'ed to bc reaxJnabl¢ undcr th¢ c1￿ul￿StatIC¢$. Although th¢se eiimaies are based on the Directors. beA knoivledge of thc #mounL events or actions, aciual resul ultimately di17er from these estiniates. The Directors do not (￿nSIder there to be any material estimates and judgernents. CbaDges in a¢couTr¢iDg poli¢i¢s During the period under rtview. it w&8 established the prior motor vehicles depreciation wlicy M"a5 overly aggressive and therefore, li has been r￿.]eWed and changed from 25Qh on cosi to IOY• on cost. Income In¢om¢ w¢¢ivcd for scrviccs proTrided is xcountcd for on an accruals basis. All in¢om¢ 15 rccogni5cd in thc Staiement of Firtancial AciLVilies once the charirv has en¢idemenr to the fun(L%: it is t*obable that thc income will be received and the amount can bc rtKasurcd reliably. Cash dotlations and 81r￿ are in¢luded in full in the income and expendilure account as they are received. Any significani ttK)n-cash donations arc includcd in the income and e.xpcndiwre account ￿ the trust¢¢s' ¢stimatc of their maTket valu¢ ivhen received. The Nalue of voluntarv help is noi included in the #ccounts. Oiher donations are mognised M'hen the charity. h&s confirrnation of both ihe amount and settlement date. In the event ofdonaLions pled8¢d buL rts)I recei1'e￿ the a[￿)Unt is accrued for ivhere the rcceipi is probable. GrJnts and o¢her fvnding of a revenue nawre are deferred and rele8se(l u) the ineotne and expenditure aecount over the period to ithich the). relate. Bank interest is included in the income and ex￿nditUre account on att accruals basis. Debtor5 Debtors include 8mouDts oived to the eharity for the proiiision of scrvic¢s or aTh)unf5 the charity has paid in adN'ance for the goods and seThi¢es li will receii'e. Debtors a150 ifKlude aTnOUllts ree¢ivable on grani funding Ivhi¢h the charity is entitled. Debtors are mvdsured ai their r¢￿￿erdbIt arnounLS. Page 20 continued... Case Training SeTvi¢es Notts to the Fiffjancigl StAiemellts- tontlttlltd foT tb¢ Year Ended 31 December 2024 ACCOUPITING POLICIES - coDtjDued Expenditure Liabilities are re¢ognise(l as expendirure as soon as there is a legal or constructiTre obligation committing the harity to that expenditure. it is probable that a trart5fcr of ecorK)rnic benelit5 ivill be required in settletnent and the amount of the oblioaLion can be measured reliably. Expertdiiure 15 accounted for on an a¢crua15 basis and has been classified under headin I1￿ aggretsa￿ all cost rela￿d to the categorv_ Wliere costs cannot be dirLCtIy attributed ￿ particular headings th¢y hal'e been allocated w aciiviiies on a basis consistenl Mryth the use of resources. Creditors A liability is recognised tor the amount that the charity ￿tICiPat¢S it iiill pa)." to settle the debt or the anK)unt it has received as an advance pa}'meni for thc s¢rvi￿S il mw5t provid¢. Liabilitics are rne&sured at their settlement amounr. Allof atioD and apportiti*rnent of eosts All costs are allocated betiveen the expenditure categories of the Staranent of Financial A¢tiviiies on the basis desigTh¢d to r¢tleet thc usc of the rc50urcc. Costs relating to a particular activily arc ailocatcd dircctly, other5 are pix>nioned on an appropriate basis . Tangible fixed ass¢t5 Depr¢knialion is provided ai the following ann￿] ra*S in order oll"ea¢h ass¢t over its esiim21ed uselul Long leasehold Gardening equiprnent Plant and ma¢hin¢ry ixtures and fittings Moior vehicles Computer equipment 2•A on c05t and over length of Icase 15Yo on cost liyo 011 COSI l j•/0 on cost IO% on Cost 33Yo on c05t Taigtifjn "lljc charity is CXCrnPt from corporation t&x on its charitablc activitics. Futtd atcountin UnresLrkL*d funds Lan be used in accordance ￿1th th¢ tharitabl¢ objectives at the discretion of the trustees. K¢strict¢d fun¢ts Can onlv be used for particular resiri¢tcd purkx)scs within thc objLYts of thc charity. Rc5tri¢tions aris¢ when specifh¢d bv the donot or Mhen funds are raised for particular r¢5tri¢ted purpos¢s. Further explanation of the nature and PWFMTrse of each fund is ineluded in the noies to the financial staiements. Pension costs and other P05t-r¢tiT¢iiient bentfits The charitable companj" operaies a delined contribuiion pension scheme. Contributions payable to the eharitabl¢ cornpanv's pension scheme arc ¢haTged to the Statement of Financial Actll-lties in the period to wthich tho. relate. Financial iDStrnments and other polities The charity onlv has finatleial assets and financial liabilili¢5 of a kind that qualify &% basic financial instruments. Basic financial Instrumen￿ including Lrade and other debtor5 and crcditors. are initially recognised al transaction value and subsequcntiy measured at their 5eiilement i?lue. lttvestmen¢s Investments, iKIth cU￿ent and fixed are included at tair i'a]ue. Page 21 eon(inued... Case Training Services Notes to the Finanfial St4tements- continued for the Year Ended 31 Decernber 2024 Accouf4TING POLICIES - et)ntioued Finan¢i#l iD$trumtnts and other policies ReduTrdaDCy 4Dd ttminatiots beDefits Redundancy and termination benefits are recognised as expenditure. Amounts provided are in respect of settiement ofemploymeni agreements made be￿￿en the entit). and ernployed individual. DOliATIONS AND LEGACIES 2024 as reststed General Gins & Dollalions Grnnts 19.?61 818.214 871.24) 893.iol 837.475 Grnits rcceivcd, In¢l￿1¢d in thc &E*)vc. arc as follows.. 2024 2023 a5 resthted Hull City Council East Riding ot Yorkshire Council F.ssex City Council 623,790 ?47,5 585.099 226.680 871,290 818.214 OTHER TIL4DING Acrii'rriES 2024 ?023 a5 ￿$tal¢d Other fundraising events ca￿rinC￿ Income Surtdry Income Gardenin8 Income 6J20 22206 i20 350 4.729 19.810 9) 1.264 29J96 26.198 INVESTMENT INCOME 2024 ?023 &% rewted Deposit accounl inrer¢st 27.581 11.956 Page 22 ontinucd... Case TrgiDiog Services Notes to the Fittanelal Statements- CODtiDued for tbe Year ETrded 31 December 2024 4ISING FUNDS Otber trading *ctiviti¢s 2024 202) a5 restated Pur¢ha5es 31.019 3?.036 CHARrrABLE AcrivrriES cosrs SuprA)rt costs (see notc 81 Direct Costs Tota15 Governance Costs Charithble Aciivities 60,828 2,451 60,828 823.992 821.541 821,i41 63279 884.820 SUPPORT cO￿s Govemance costs c￿vernance Costs Charitable Aciivities 60.828 2.4) I 63279 NET INCOMEI{E.KPENDITUREI Net inc0mellewenditu￿I 15 Stat¢d aftcr chorgKngl(crediting)= ?024 2023 &s resthied Dcprcci&tion- owrted assets 59.5)9 59.091 io. AUDITORS, REMUNERATION 2024 2023 &s rcstaicd Fees payable to the eharity's auditor5 and their a550¢ia*s for the audil ol-the charity'5 fmancial stsiements .352 8.352 Page 23 continued... Case Training Services Nolt5 to tht FinYétt£ial Statcw¢nt5- rTrtttiDued for the Year Ended 31 Derember 2024 TRUSTEES, REMUNERATION AND BENEFITS There were trustres, remuneration or other benefits for the year end￿ 31 December 2024 nor for the ye ended i l De¢emE*r 2023. Trnstees, expenses During ihe period Lmder review. expcnses of £383 (2023: £3441 were paid to Mr A Robins, to cover expenses incurred when on an SEN trainino course. 12 STAFF f.l)STS 2024 2023 &$ restated Wages and salaries SOCI￿ security Costs Other pension costs 551.861 41.691 480,296 9.972 604.223 527,035 Included in the aLN)v¢ staff costs. there is a termination benefit of £42.435 (2023.. £nill paid ￿ an ex-employe¢ upon their termination. The key management personnel of the charity in charge of dire¢iing and ¢ontrolling.. running and operaiing th¢ charity ort a day to da} basis. The totsl r¢mun¢ratiort (including I￿able bcn¢fits and employer's pension contribution5) of the key managemeni personnel lor th¢ year was £191,439 (2023.. £173,829). The aver8g¢ m(mthly numberof employees during the year was as follows.. 2024 2023 as reststed Management Administrdtion and services 19 19 21 Th¢ number of employees whose employee benefits (excluding employer pension costs) exceeded £60.000 was: 2024 as restated £60,001- £70.￿0 Statrcosts and emolumett¢s (eontinued) Numbers of full time employees or full lim¢ equivalents 2024 202i The average number of toral staff employed in the year 21 21 The average number ofpart time statT¢mploy¢d in the year w2S The average number of full lime staff employ￿ in the year M, The esiimated full time equi&'alent number of all staff emplo￿"cd in the year ALM)ve figure= 4 port lime stsff ¢quate lo 3 full time sraff members 17 20 20 Page 24 continued... C*$¢ Tr•iDiDg Services Notes to th¢ Fitiantial Statements- toitinued for tbe Year Ended 31 Decernber 2024 13. COIMPARA TIVES FOR THE STATEMENT OF FI￿ANCIAL ACTIVITIES Unrestric(ed fijnds Restricted funds Totsl funds as restaEed INCOME AND ENDOWMENTS FROI¥I Donations and legacies 837,475 837.475 Other Irading activities Investrnent income 26.198 11,9)6 26.198 11,956 Total 873.619 87).6?9 EXPENDITURE ON Raising funds Cb•ritabl¢ activitiu Govemance COSLS Charitable Activities 58.079 706,689 58.079 7J2.917 26,228 Total 796,804 26.228 823.032 Net gains on investments i.564 5,)64 NET INCOMEIIEXPENDITURE) {26.2281 i8.161 RECONCILIATION OF FUNDS Tothl funds. broughi forward 94i.897 1.082.486 2,028.i8i TOTAL FUNDS CARIUED FORWARD 1.030.286 -056,258 2.086.544 14. PRIOR YEAR ADJUSTMENT During the audit of the 2024 fituncial statements. it i*as discovered that the motor ￿chic1¢ d¢pr￿latIOn policy w&s overl>. aggressive at 2iO/* on cost and it agreed to change Lhe polici. Éo IO¥o on cost. The overall adjustment iefleLLed in the prior year ritwic1￿ stsi￿nCnts an overnll increase in net reserves of £20:370. Pagc 2) continued... C￿* Tr8in¢ng Servic¢s Notfs to tht Finanfial Statements- tontirtutd for the Year Ended 31 December 2024 15. TANGIBLE FIXED ASSETS C¢ntr¢ of Excellen¢e Long leas¢hold Gardenin8 equipment Plant and machinery COST At l JanuaTr' 2024 Addit&ons Disposals .31 IA66 ?2.154 346.403 698 1,436 16981 22,004 2_679 At 3 1 Dccernber 2024 1.333.i20 i46.403 1,436 24.683 DEPRECIATION At l Januar> 2024 Charge for year Eliminalcd on disFK)sal 258.i>6 26.670 698 215 16981 9.741 3.703 Al 31 December 20?4 28i.226 346.403 215 13.444 NET BOOK VALUE At i I tkcetnber 2024 1.048.294 ,221 11.239 At 3 1 DecemE*r 20?3 1.052.810 12,263 Motor ehicles Computer equipmenl fitlings Totals COST Ai l January 2024 Addition5 Disposals 52.542 8.8?9 43.194 75.734 19.481 Ili.9iOI 1.851.941 54.579 {16.6?8} At 31 December ?024 61,371 43,194 79,285 1,889.892 DEPRECIATION Ai l Januar) 2024 Chargc lor year Eliminated on disposal 2?.607 8.606 18.877 4.330 59.849 16.035 (15,9301 716,731 59,559 116.6281 At 31 December 2024 31.213 23.207 59.954 759.662 NET BOOK VALUE At 31 December ?024 30.158 19,987 19.331 I,lJO.230 At ) l December 202i 29.935 24J17 15.885 1,135210 P4e 26 eon(inued... Case Tr4initig Servi¢¢s Notes to the Financial St3tem¢Dts- totstinutd f<*r the Year Ended 31 Dec¢mber 2024 16. FIXED ASSET INVESTMENTS Unlisted investments MARKET VALUE At l January 2024 Additions Disposals 259,864 500.000 12i9.8641 At 31 December 2024 500.000 NET BOOK VALLTE At 31 D￿ern￿r 20?4 iOO.000 At 31 December 202) 259,864 Thcrc wcrc no invcstm¢ni J55cts outsidc the UK. Cost or valuation at 31 December 2024 is represented by-. Unlisted invesiments Vtlluation in 2020 Valuation in 2021 Valuation in 2022 Valuation in 2023 Valualion in 2024 Cost 45,690 10.341 141.3681 5.)64 120,2271 5011.000 s00.uoo 17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 restated Trade debiors Other dehtors 53.042 l.i92 54.067 18.7)7 114.634 72.824 Pag¢ 27 eonlinued... Case Tr*ining Servic N<*tes to ihe Finaneial Statements- continued ftsr the Ytar Ended 31 December 2024 18. CREDITORS: AMOLNTS FALLING DUE WITHIN ONE I'EAR 2024 ?0?3 &s restaied Trade creditors Social securiiy and othLY thxes Accrued eX￿n$t$ i.528 2,179 1.43? 2.289 73 9,139 6.198 19. MOVEMENT IN FiINDS Prior year adjustment Net Trdnsfers ben¥een nds movement in lunds Al 31.12.24 At 1.1.24 Unr¢stri¢ted thnd5 Gencrdl Rc5crvc .005,969 24,3 17 61.309 (18.7061 1.072.889 Restrieted funds Centre of F.xcellence ,Oi6.2i8 {26,6701 18.71 ,048.294 TOTAL FUNDS 2.06? ?27 24.)17 ? 121.183 Net r￿vernent in funds. included in the alK)ve ar¢ as follows.. Incoming resources Resources expendcd Movement in lunds Unrestricted ￿ndS Gcn¢Tal Rc5crvc 9iO.478 (889,169) 61.309 Restrieted funds Centre ot Excellence 1?6.6701 126.670) TOTAL FUNDS 950,478 {915.8391 34.639 Page 28 ¢ontinucd... C#5e Tr*ining Servicts Notes to the Fittancial Statements- continued for tbe Year Emdtd JI December 2024 19. MOVEMENT IN FbNDS- CDttttBued Comparatives for uwvem¢nt funds Net movemeni in funds At 1.1.23 31.12.?3 Unrestricted funds General Reserve 94i.897 84.389 ,030.286 Restricted fulld5 Ccntrc ot Exccll¢D 1,082,486 {26 ?281 .Oi6.? j8 TOTAL FUNDS 2,028.i8i 58,161 2.086.544 Comparauve net moi'ement in fund& Includ￿ in the atxjve are as follows: Incoming resources Re50ur¢es CX￿ndcd Gains and losses Movemeni nrestritted funds General ReseTr¢ 87i.629 (796.804) i.564 84.i89 Restricted funds Lentre of Excell¢nee 126.2281 126.22¥1 TOTAL FUNDS 87 j.6?9 1823.Oi2) 5.564 58.161 A curreni year l? months and prior year 12 Months Combined w>siiton is as follows.. Prior Net movemenl in fun( Transf¢rs bctwcen funds year adjustment At 31.12.24 At 1.1.23 Unr¢stricted funds Generdl Reserve 945,897 14i.698 {18.7061 1.097.?06 Restricted funds Centre of Excellence 1.082.486 152,898) 18.706 1.048.294 T(YTAL FUP*DS 2.0?8.J8 J 24a17 92.800 2.145.iOO Pag¢ 29 ¢ontinucd... Case TrniDing Servitts Notes to tht Financial Siatements- continued ror the Year Etsded 31 December 2024 19. MOVEMEPIT IN FUNDS- co￿tI￿lled A CU￿￿( year 12 months and prior year l? nM)ntK8 combined net moiement in fund5. included in the aiM)N¢ ar¢ as folk>ws.' Incoming resources Resources expetmled G￿rts and loMes Movement in funds Unrestricted funds General Reserve 1,826,107 {1,68i,97i) i,564 145,698 Restricted funds Centrc of EAc¢llcnc li? 898} li2.8981 T(yfAL FUYI DS 1.826.107 11.738.871) 5.364 92.800 20. RELATED PARTY DISCLOSURES There were no related party tTansaLXions for the year ended )] December 2￿4. 21. TRANSFER IIY FUNDS During the F¢riod under reviey", there was a transfer of funds froTn unreslricted into the restri¢¢ed. This wa5 to net expenses allocaLed to the restricted fund and to ensure the restricted fvnd balance 5tay5 in line the kalue olthc C¢ntr¢ ofExcellence Building. 22. TAXATION All of the charitws in¢ome is 4)plied for charitable purp)ses aThJ therefore the cknity. is exempt from eo]yoraLion t&x. 23. SHARE CAPITAL The charity is incOr￿raied as a company limited by guarantee and theTetore has nts share capitsl. The liability of rnembet5 is fe5¢ricted to £10 edch. The unrLstricted fu￿] and atly excess of iniome over e.xpenditure 15 not to be distribu¢ed kn members. 24. EMPLOYEE BENEFIT OBLIGATIONS During the peri<)d ihe charitable ￿panV paid £10.671 12023: £9.972) inlo dL.fined contribution schemes. The eipense and liability ar¢ allocated t(> unrestricied fijnds. There were £2.179 ouL%tanding at th¢ period {20?-: L?,0791. Page 30