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← East Midlands Ambulance Service NHS Trust Charitable Fund And Other Related Charities

2025-03-31-accounts

EAST MIDLANDS AMBULANCE SERVICE NHS TRUST

FUNDS HELD ON TRUST

ANNUAL REPORT AND ANNUAL ACCOUNTS

YEAR ENDED 31 MARCH 2025

Charity Registration Number: 1054148

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EAST MIDLANDS AMBULANCE SERVICE NHS TRUST

CHARITABLE FUND

TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2025

Charity Commission Registered Number 1054148

Financial Year Commencing 1 April 2024 Financial Year Ending 31 March 2025

1. Compliance

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

2. Governing Document

Trust deed dated 17 July 1996 amended by the supplemental deeds dated 30 March 2000 and 6 June 2007.

3. Objects of the Charity

For any charitable purpose or purposes relating to the National Health Service wholly or mainly for East Midlands Ambulance Service NHS Trust.

The Charitable Fund exists to support the work of the Trust for the benefit of residents in the East Midlands. Key uses of the funds include the provision of equipment for service developments and improving the work environment for staff.

4. Principal Charitable Fund Adviser to the Board

Under a scheme of delegated authority approved by the corporate trustee, Richard Henderson, Chief Executive, of East Midlands Ambulance Service NHS Trust had day to day responsibility for the management of the Charitable Fund.

The Director of Finance acted as the principal officer overseeing the day-to-day financial management and accounting of the Charitable Funds. During the year, this role was held by Mike Naylor until November 2024, and by Stuart Poynor thereafter, as detailed in the Trustees section on page 3.

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5. Principal Office

The principal office for the charity is:

Charitable Funds Administration Finance Department East Midlands Ambulance Service NHS Trust Trust Headquarters 1 Horizon Place Mellors Way Nottingham Business Park Nottingham NG8 6PY

6. Professional Advisors

Bankers

Nat West Bank PLC 536 Valley Road Nottingham NG5 1JD

Solicitors

Browne Jacobson Mowbray House Castle Meadow Road Nottingham NG2 1BJ

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7. Trustees

Apr 24-Mar 25

The following individuals have acted as Trustees of the East Midlands Ambulance Service NHS Trust Charitable Fund during the year. Changes regarding the position of those individuals to the date of this report are also recorded.

G Brown Ceased as Trustee February 2025
K Tomlinson Ceased as Trustee July 2024
R Henderson
M Naylor Ceased as Trustee November 2024
K Gulliver
B Holdaway
W Legge
P Heer
J Worrall Commenced as Trustee October 2022/Commenced as Chair August 2024
N Atkinson
J Jones
K Sheldon
M Macdonald
S Poynor Commenced as Trustee November 2024
B Patel Commenced as Trustee September 2025
J Kelly Commenced as Trustee March 2025

All of the above Trustees are members of the Trust Board of East Midlands Ambulance Service NHS Trust.

During the year none of the Trustees or members of key management staff or parties related to them has undertaken any material transactions with the East Midlands Ambulance Service NHS Trust Charitable Fund.

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8. Structure, Governance and Management

The Charity’s unrestricted fund was established using the model declaration of trust, and all funds held on trust at the date of registration were either part of this unrestricted fund or registered as separate restricted funds under the main charity.

Non-Executive Members of the Trust Board are appointed by NHS England and Executive members of the Board are subject to recruitment by the NHS Trust Board. Members of the Trust Board and the Charitable Funds Committee are not individual trustees under Charity law but act as agents on behalf of the Corporate Trustee.

The Charitable Funds Board of Trustees is chaired by the Chairman of the Trust with a membership of all EMAS Trust Board members. The Charitable Funds Board of Trustees is a Committee of the Trust Board responsible for monitoring and administering the East Midlands Ambulance Service Charitable Fund. (Charity 1054148). It ensures that the funds are applied in accordance with the object of the fund, agreed procedures, legislation and good practice guidance.

Acting for the Corporate Trustee, the Charitable Funds Committee is responsible for the overall management of the Charitable Fund including the active promotion of Charitable Funds.

The Charitable Funds Committee considers and approves requests for expenditure from Charitable Funds in accordance with the EMAS Scheme of Delegation ensuring that the request meets the criteria set by the Charitable Funds Board of Trustees.

The Committee consists of the following EMAS Officers:-

Chairman of the Trust A Non Executive Director Director of Finance

The Charitable Funds Committee has met on four occasions throughout the financial year and has discharged its responsibilities for scrutinising the risks and controls which affect all aspects of the charity’s business.

Attendance at Charitable Funds Committee Meetings

11/06/2024 10/09/2024 02/12/2024 04/03/2025 Total
Members n/a n/a 2 of 4
Mike Naylor - Director of Finance n/a n/a 2 of 4
Stuart Poyner - Director of Finance n/a n/a n/a 1 of 4
Karen Tomlinson - Chairperson n/a 3 of 4
Jeff Worrall - Chairperson 4 of 4
Jackie Jones - Non Executive Director
In Attendance
Mel Wright - Assistant Director of Communications n/a 3 of 4
Nigel Gilbert n/a n/a 2 of 4
Rebecca Long n/a 3 of 4
Pauline Sorzano n/a n/a 2 of 4
Jennifer Nicol n/a n/a 2 of 4
Kayleigh Eadie n/a n/a n/a 1 of 4
Jessica Barker n/a n/a n/a 1 of 4
Karen Sullivan n/a n/a n/a 1 of 4

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8. Structure, Governance and Management (continued)

Charitable Funds Board of Trustees

The Charitable Funds Board of Trustees met on the 13 January 2026.

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9. Activities, Achievements and Performance of the Charity

a Actively promote Charitable Funds

The Charitable Funds leaflet has been circulated to various Organisations including Funeral Directors across the whole of the East Midlands. The leaflet is also available to the general public on the Trust's external website.

b Apply the funds within the Objects of the Charity and only for the agreed purpose.

Charitable Funds operates tight financial controls, using documented criteria for approving expenditure from Charitable Funds.

The Chairman and Director of Finance have been given delegated limits by the Charitable Funds Committee to authorise Charitable Funds expenditure, but will refer unusual expenditure requests to the Charitable Funds Committee for discussion. The Committee regularly refer to the expenditure criteria when discussing expenditure requests. The criteria used is reviewed by the Charitable Funds Committee annually.

c Preserve the assets of the Charity

By operating tight financial controls, the Charitable Funds Committee are reassured that funds are applied within the Objects of the Charity.

The Charitable Fund holds low risk, stable investments with CCLA Investment Management Ltd ( Churches, Charities, Local Authorities ) and reputable international banking institutions in order to protect its funds.

d Consider requests for expenditure from Charitable Funds and to ensure that any approvals comply with the objects and are within the terms of the donation.

Station funds have been utilised for specific expenditure where possible. If necessary, stations funds were supplemented by the General fund.

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9. Activities, Achievements and Performance of the Charity (continued)

e Ensure that specific donations are utilised expediently.

Large value donations are reported to the Charitable Funds Committee meeting at the earliest opportunity. Discussions are held at the Committee meetings regarding the background and restrictions surrounding the use of the donation.

In the year ending 31 March 2025, total voluntary income (unrestricted donations) received by the Charitable Fund was £31k (2024 £26k). This consisted of 91 donations in the period (2024 - 94 donations).

The table below shows the largest unrestricted donations received during the period from individuals.

Donation £1,499.26 Donation £915.12 Donation £819.20

In the year ending 31 March 2025 Two new legacies were received.

Income 2024/2025

Legacies Amount Restricted Amount Unrestricted Amount
£ £ £
Estate N J Stimson 735.88 735.88
H D Hart 12,600.00 12,600.00
Total Legacies 13,335.88 13,335.88

f Ensure arrangements are in place for the appropriate investment of funds to maximise the value of the Charitable Funds.

At 31 March 2025 the total value of investments held with CCLA is £118k.

g Review with the East Midlands Ambulance Service NHS Trust Audit Committee, recommendations of internal and external audit in relation to Charitable Funds.

These Accounts and Annual Report have been subject to an Independent Review, the results of which can be found on pages 12 and 13.

h Adopt the Charitable Funds Annual Report and Accounts

During 2024/25, the Charitable Funds Committee reviewed the 2023/24 Charitable Funds Annual Report and Accounts before submission to the Board of Trustees considering them to be accurate.

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9. Activities, Achievements and Performance of the Charity (continued)

i Keep the Trust Board fully informed on the activity and performance of the charity

The Board of Trustees are kept fully informed as the minutes of the Charitable Funds Committee meetings and record of business are presented at the earliest opportunity.

j To identify and consider the risks faced by the Charity and to ensure management of those risks

The major risks to which the charity is exposed have been identified and considered. They have been reviewed and systems established to mitigate those risks.

The major risk faced by the East Midlands Ambulance Service NHS Trust Charitable Fund is the possible loss from a fall in the value of the investments held. The failure of the Charity Official Investment Fund (COIF) investment has been assessed as low risk.

10. Financial Review

The financial position for 2024/25 showed an overall decrease in funds held of £234k. Analysis of the fund movements are as follows:

Movement 2025 2024 £'000 £'000 £'000 Unrestricted (45) 213 259 Restricted (154) 167 321 (199) 380 580

The Charity holds Investments of £118k which are easily convertible to cash.

The East Midlands Ambulance Service Charitable Fund owes £208k to East Midlands Ambulance Service NHS Trust for the ordering and payment for goods and services on its behalf.

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11. Policies

Reserves:

At the year ending 31 March 2025 the East Midlands Ambulance Service NHS Trust Charitable Fund held Uncommitted reserves of £381k (2024 - £580k).

Reserves are defined as that part of a charity’s income funds that are freely available. This definition of reserves therefore excludes endowment or restricted funds and any other part of funds not readily available for spending. These are specifically income funds which could only be realised by disposing of fixed assets held for charity use and programme related investments.

It is not the policy of the East Midlands Ambulance Service NHS Trust Charitable Funds to hold reserves; however expenditure is dependant on receiving applications from members of staff for the appropriate use of the funds. All staff are made aware of the funds held and are encouraged to make appropriate applications.

The East Midlands Ambulance Service NHS Trust Charitable Fund will aim to utilise all funds for the purpose for which they were donated in a timely manner.

Investment Selection

The East Midlands Ambulance Service NHS Trust Charitable Fund currently invests surplus funds with the Charity Official Investment Fund (COIF) and a commercial bank. This policy has been complied with throughout the year.

Public Benefit Statement

The East Midlands Ambulance Service NHS Trust Charitable Fund is a Public Benefit Entity and has complied with the public benefit requirements of the Charities Acts.

Fixed Asset Capitalisation Policy

The Charity may purchase tangible assets with the purpose of donating them to East Midlands Ambulance Service NHS Trust. Such assets should be valued within the Charities Accounts at cost until the whole capital scheme is ready for donation. On becoming operational tangible assets have been donated to East Midlands Ambulance Service NHS Trust and capitalised under the Accounting Policies of the NHS Trust. Following donation the tangible assets will be recorded within the Accounts of East Midlands Ambulance Service NHS Trust.

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12. Plans for Future Period

Organisational Support with the Covid Recovery

EMAS Charity had been awarded a grant from NHS Charities Together (NHS CT) as part of the COVID-19 recovery strategy. The total value of the grant was £511,715 and an initial payment of £409,372 had been received in December 2021. Final payment of £102,343 had been received in November 2023 following an interim progress report to NHS CT.

The grant was to be utilised to fund four community response projects, one of which was in partnership with East Midlands Immediate Care Scheme (EMICS). As per the terms and conditions of the grant award, there were to be no changes to the utilisation of the grant without prior approval from the Grant Manager at NHS CT.

1 - Set-up of eight new Community First Responder (CFR) schemes in Nottinghamshire, Derbyshire, Northamptonshire, and Leicestershire.

2 - Expansion of the existing Community First Responder fleet and introduction of nine new responder cars. (Previously 14 vehicles; project amendment had been agreed with the NHS CT Grant Manager.)

3 - Provision of 90 community public access defibrillators (CPADs) in targeted locations, identified by the EMAS CFR team.

4 - Equipping a Volunteer Doctor Critical Care car to provide an enhanced critical care response to patients in the East Midlands. This project was fully managed by EMICS. The grant amount allocated for this project was £44,176.

The above projects provided additional support to the operational staff at EMAS by expanding on the existing CFR volunteer schemes and providing additional resources to more rural locations, or those with a higher level of demand for services.

All four projects had commenced during 2023. Due to longer lead times for the electric vehicles and defibrillators, two of the projects were behind the proposed timeframe for implementation and project extensions had been agreed with the Grant Manager at NHS CT.

The cost of the vehicles when ordered had been significantly higher than the estimated cost on the original grant application. This project had been amended and nine electric vehicles were received in March 2023. Additional costs to get the vehicles operational, such as livery, insurance, and vehicle trackers, had been funded using the NHS CT grant.

The interim progress report summarised progress to date and expenditure incurred for all four projects. The report also provided details of the number of staff or patients who directly benefited from the projects and any challenges encountered during implementation.

Operational management of the projects remained with the EMAS Community First Responder team and an EMICS representative. The Charity Assistant provided additional support with the administration and reporting requirements of the grant. The EMAS Finance department supported with any finance and procurement queries. The Charitable Funds Committee was provided with regular progress updates and informed of any significant issues that had arisen.

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12. Plans for Future Periods

The Charity will continue to strengthen its role in supporting patient and staff wellbeing across the organisation. Building on the progress achieved during 2024/2025, the Charity aims to expand awareness, accessibility and utilisation of charitable funds to ensure the greatest possible public benefit.

A key priority for 2025/2026 will be the implementation of a new Communications Plan, which will be presented to the Charitable Funds Committee for review and approval. This plan will set out a more structured and proactive approach to engaging staff, volunteers and leadership teams, promoting greater understanding of how charitable funds can be accessed, and highlighting the impact of previously funded projects.

The Charity also intends to progress its proposal for Omaze 2023 Grant Funding. If successful, the funding will support two major objectives:

To deliver this programme of work, the Charity plans to appoint two Project Managers on 15-month contracts to coordinate activity and drive progress. Oversight will be provided by Ian Mursell and Mick Barnett-Connolly. The final deadline for the grant application is August 2025, and initial bids have already been submitted.

More broadly, the Charity will continue to identify opportunities to support initiatives that enhance patient care, improve staff wellbeing, and strengthen community resilience. The Charity will also review its administrative processes and governance arrangements to ensure they continue to support effective stewardship of restricted and unrestricted funds in line with Charity SORP requirements.

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13. Covid 19

During the financial year ended 31st March 2022, the Charitable Fund received £409,372 from NHS Charities Together in the form of grants. This funding was provided to support the ongoing Covid-19 crisis and recovery and was treated as a restricted fund. The grant was used in accordance with the approved application to NHS Charities Together to fund four separate projects. Any changes in the intended use of the grant were required to be authorised by the NHS Charities Together Grant Manager.

The four projects commenced in 2022/23. The remaining balance of £102,343 was received in November 2023 following the submission of an interim progress report, which summarised the progress, activities and expenditure of each individual project.

There were four projects detailed in the grant application, these being:

  1. Purchase of 48 First Responder kit bags, to be distributed amongst eight new Community First Responder teams.

  2. Provision of nine additional Community First Responder vehicles (amended from fourteen vehicles, as agreed with NHS Charities Together).

  3. Purchase of ninety defibrillators to be located in priority community locations.

  4. Provision of a Volunteer Doctor Critical Care Car – in collaboration with East Midlands Immediate Care Scheme (EMICS).

The expenditure from this grant resulted in the delivery of identifiable outputs and outcomes that provided demonstrable public benefit. The distribution of 48 First Responder kit bags and establishment of eight new Community First Responder teams strengthened local emergency response capacity, while the provision of nine responder vehicles enhanced operational coverage and deployment efficiency. The installation of ninety defibrillators in priority community locations increased the availability of lifesaving equipment and improved overall community resilience. Furthermore, the introduction of the Volunteer Doctor Critical Care Car, delivered in partnership with EMICS, expanded access to advanced pre-hospital clinical care for high-acuity incidents.

Collectively, these outcomes supported improved community preparedness and emergency response capability, aligning with the charitable objectives of the Fund and contributing to public benefit during the recovery from the Covid19 pandemic.

In 2024/2025 this programme came to an end, with all planned activities and intended outcomes completed.

14. A Big Thank You

On behalf of the staff and patients who have benefited from purchases made due to donations and legacies, the Corporate Trustee would like to thank all patients, relatives and staff who have made charitable donations.

Declaration

I declare, in my capacity of East Midlands Ambulance Service NHS Trust Charitable Fund trustee, that: the trustees have approved the report above; and have authorised me to sign on their behalf.

Director of Finance - East Midlands Ambulance Service NHS Trust Date: 16 January 2026

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Independent Examiners’ Report to the Trustees of East Midlands Ambulance Service NHS Trust Charity (Registration 1054148)

I report on the financial statements of East Midlands Ambulance Service NHS Trust Charity (the Charity) for the year ended 31 March 2025, which are set out on pages 15 to 16

Respective responsibilities of trustees and examiners

The Charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). The Charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed

Having satisfied myself that the Charity is not subject to audit and is eligible for independent examination, it is our responsibility to:

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

This report has been prepared for and only for the trustees as a body in accordance with section 145 of the Charities Act 2011 and the regulations made under section 154 of the Charities Act 2011 (Regulation 31 of The Charities (Accounts and Reports) Regulations 2008) and for no other purpose. I do not, in making this report, accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.

Basis of independent examiners’ report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiners' statement

In connection with our examination, no material matters have come to our attention which gives us cause to believe that, in any material respect:

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Independent Examiners’ Report to the Trustees of East Midlands Ambulance Service NHS Trust Charity

We have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signature:.

Date: 27 January 2026

For and on behalf of 360 Assurance Stapleford Care Centre Church Street Stapleford Nottingham NG9 8DB

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Statem ent of Trustees. responsibilities in respect of the Trustees, a nnua I report a nd the financial statem ents Under charty law, the trustees are re¥)onsible for preparing the Tru4ees' Annual Report and the financial ￿ate￿EntS for each financial year which show a true and fair view of the ate of aff airs of the chanty and of the eX￿sS of expenditure over incorrE for that period. In preparing these finanaal statenEnts, generally accepted accounting practice entails that the truees" lect ￿rtable accounting poliaes and then apply them Consi￿entlY. rrkake ju&JenEnts arKI estI￿te5 that are rea￿>nable and PnKlent" ate thether the reconTnendations of the Staterrent of Recorrynended Practsce have been foll0v￿d. ￿bJect to any rrBterial departures disclosed and explained in the fsnancial ￿ate￿￿nts. ate whether the financial statements corrpty with the tru a deed [and ru les], ￿bJect to any n￿terial departures disclosed and explained in the financial statements" prepare the financial ￿aternentS on the going concem basis unless rt is inappro priate to preSUn￿ that the charity will continue rts activities The tru#ees are required to act in accordance wth the tru deed [and the rules] of the charrty, ￿(hin the fran￿￿rk of trust law. They are responsible for keeping proper accounting records, gjfficient to di￿10 at any tinE, Vbfjth reasonable accuracy, the financial posr(ion of the charity at that time, and to enable the trugees to ensure that, where any atenEnts of accounts are prepared by them under section 132(1) of the Charrties Act 2011 , those ale￿EntS of accounts comply 4tsith the requirenEnts of regulations under that provi sion. They have general re4)onsbilty for taking &]ch aeps as are rea￿nablY open to them to safeguard the as￿tS of the charrty and to prevent and detect fraud and other Irregularrties. The trustees are responsible for the maintenance and integrity of the financial and other information included on the charty's ￿eb￿te. Legislation in the UK governing the prep aration and disserTrnation of financial staterrEnts may drffer from legislation in other jun9Jictions. S￿ned.. ChairrrBn ot Eaa MKllands Art)ulance Service NHS Trust Page 15 of29

East Midlands Ambulance Service NHS Trust Charitable Fund

Statement of Financial Activities for the year ending 31 March 2025

Note
Income and Endowments from:
Donations
3
Legacies
3
NHS Charities Grants
3
Total Donations and Legacies
Investment Income
11
Total Income and Endowments
Expenditure on Charitable activities:
Patient Education and Welfare
4
Staff Education and Welfare
4
Total Expenditure on Charitable
activities
Net gains and (losses) on Investment
Assets
15
Net Income / (Expenditure)
Gross transfers between funds
6
Net movement in funds
Reconciliation of Funds
Total funds brought forward 1 April
Total funds carried forward 31 March		 2025
2025
2025
2024
2024
2024
Unrestricted
Restricted
Total Funds
Unrestricted
Restricted
Total Funds
Funds
Funds
Funds
Funds
£'000
£'000
£'000
£'000
£'000
£'000
17
0
17
27
0
27
13
0
13
0
0
0
0
0
0
0
102
102
30
0
30
27
102
129
6
5
11
7
4
11
36
5
41
34
106
140
(1)
(132)
(133)
(1)
(170)
(171)
(78)
(23)
(101)
(59)
(1)
(60)
(79)
(155)
(234)
(60)
(171)
(231)
(6)
0
(6)
6
4
10
(49)
(150)
(199)
(20)
(61)
(81)
0
0
0
0
0
0
(49)
(150)
(199)
(20)
(61)
(81)
259
321
580
279
382
661
210
171
381
259
321
580

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East Midlands Ambulance Service NHS Trust Charitable Fund

Balance Sheet Statement for the year ending 31 March 2025

2025 2025 2025 2024 2024 2024
Total Total
Unrestricted Restricted Funds Unrestricted Restricted Funds
Note Funds Funds Funds Funds
£'000 £'000 £'000 £'000 £'000 £'000
Fixed Assets:
Vehicles 9 0 0 0 0 0 0
Current Assets:
Investments 10 117 0 117 123 0 123
Debtors 12 0 0 0 0 0 0
Cash at bank and in hand 13 86 385 471 180 385 565
Total Current Assets 203 385 588 303 385 688
Liabilities:
Creditors falling due within one year 14 60 148 208 43 65 108
Net Current assets 143 237 380 260 320 580
Total assets less current liabilities 143 237 380 260 320 580
Net assets 143 237 380 260 320 580
The funds of the charity: 15
Restricted income funds 0 168 168 0 321 321
Unrestricted income funds: 212 0 212 259 0 259
Total charity funds 212 168 380 259 321 580

The notes at pages 18 to 24 form part of these accounts

Signed:

Name: Jeff Worrall

Date: 17/12/2025

Page 17 of 29

East Midlands Ambulance Service NHS Trust Charitable Fund

Statement of Cash Flows for the Year ended 31 March 2025
Note
Cash Flows from Operating Activities
Net income / expenditure as per the Statement of Financial
Activities
(Gains) / Losses on investments
10
Dividends / interest on investments
11
Decrease / (Increase) in Trade and Other Receivables
12
(Decrease)/Increase in Trade and Other Payables
14
Expenditure recognised in respect of capital donations
Net Cash provided by (used in) Operating Activities
Cash Flows from Investing Activities
Dividends / interest on investments
11
Purchase of Vehicles
9
Proceeds from Disposal of Investment Assets
10
Net Cash provided by (used in) Investing Activities
Net Cash provided by (used in) Financing Activities
Changes in Cash and Cash equivalents in reporting period
Cash and Cash Equivalents at Beginning of the Period
Cash and Cash Equivalents at year end
13		 2024/25
2023/24
£'000
£'000
(199)
(81)

6
(10)

(11)
(11)

0
0

100
(29)
0
0
(104)
(131)

11
11

0
0

0
0
11
11
0
0
(93)
(120)
565
685

472
565

Page 18 of 29

Notes on the accounts

1. Accounting Policies

(a) Basis of preparation

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The accounts (financial statements) have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

(b) Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor. Where the restriction requires the gift to be invested to produce income but the trustees have the power to spend the capital, it is classed as an expendable endowment.

Unrestricted income funds comprise those funds which the Trustee is free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds, where the donor has made known their nonbinding wishes or where the trustees, at their discretion, have created a fund for a specific purpose.

The major funds held in each of these categories are disclosed in note 14.

(c) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.

(d) Incoming resources from legacies

Under FRS102, Legacy income is recognised when three criteria are met:

Only when these criteria have been met is income from legacies recognised in the financial statements.

(e) Resources expended

Expenditure is recognised on an accruals basis. Grant commitments are recognised when a constructive obligation arises that result in payment being unavoidable.

Grants are only made to related or third-party NHS bodies and non-NHS bodies in furtherance of the charitable objects of the funds. A liability for such grants is recognised when approval has been given by the Trustee. The NHS Trust has full knowledge of the plans of the Trustee, therefore a grant approval is taken to constitute a firm intention of payment which has been communicated to the NHS Trust, and so a liability is recognised.

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Contractual arrangements are recognised as goods or services supplied.

(f) Tangible fixed assets

Capitalisation

The Charity may purchase tangible assets with the purpose of donating them to East Midlands Ambulance Service NHS Trust. Such assets should be valued within the Charities Accounts at cost until the whole capital scheme is ready for donation. On becoming operational tangible assets were donated to East Midlands Ambulance Service NHS Trust and capitalised under the Accounting Policies of the NHS Trust. Following donation the tangible assets will be recorded within the Accounts of East Midlands Ambulance Service NHS Trust.

(g) Going Concern

The financial statements have been prepared on a going concern basis, which assumes that the Charity will continue in operational existence for the foreseeable future.

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(h) Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

(i) Allocation of overhead and support costs

The support costs have been apportioned on a 50:50 basis to each of the charity's significant activities (Patient Education & Welfare and Staff Education & Welfare).

(j) Costs of generating funds

The costs of generating funds are the costs associated with generating income for the funds held on trust.

(k) Charitable activities

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity.

(l) Governance costs

Governance costs are classified as a support cost and have therefore been apportioned between fundraising activities and charitable activities.

(m) Current asset investments

Investments are stated at market value as at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

The Common Investment Fund Units (COIF) are included in the balance sheet at the closing dealing price at 31 March 2025.

(n) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (or purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the yearend and opening market value (or purchase date if later).

(o) Change in the basis of accounting

There has been no change in the basis of accounting during the year.

There are no prior year adjustments.

(q) Contingencies

A contingent liability is a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the NHS trust, or a present obligation that is not recognised because it is not probable that a payment will be required to settle the obligation or the amount of the obligation cannot be measured sufficiently reliably. A contingent liability is disclosed unless the possibility of a payment is remote.

A contingent asset is a possible asset that arises from past events and whose existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the NHS trust. A contingent asset is disclosed where an inflow of economic benefits is probable.

Where the time value of money is material, contingencies are disclosed at their present value.

Page 21 of 29

2. Related party transactions

During the year none of the Trustees or members of the key management staff or parties related to them has undertaken any material transactions with the East Midlands Ambulance Service Charitable Trust.

At 31 March 2025 the Charitable Trust owes East Midlands Ambulance Service NHS Trust £208k (2024 the Charitable Trust owed East Midlands Ambulance Service NHS Trust £108k).

The Trustees are also members of the Trust Board.

Neither the Corporate Trustee nor any member of the NHS Trust Board has received honoraria, emoluments or expenses in the year from the Charitable Trust and the Trustee has not purchased trustee indemnity insurance.

3. Analysis of voluntary income

Donations from individuals
NHS Charities Grants
Corporate donations
Corporate donations earmarked
for research
Legacies
Total		 Unrestricted
Restricted
2025 Unrestricted
Restricted
2024
Funds
Funds
Total
Funds
Funds
Total
£'000
£'000
£'000
£'000
£'000
£'000
17
0
17
27
0
27
0
0
0
0
102
102
0
0
0
0
0
0
0
0
0
0
0
0
13
0
13
0
0
0
30
0
30
27
102
129

Page 22 of 29

4. Analysis of charitable expenditure on charitable activities

Patient Education &
Welfare
Staff Education & Welfare
Total		 Total
Activities
Undertaken
Directly
Grant
funding
of
Activities
Support
Costs
Total
Activities
Undertaken
Directly
Grant
funding
of
Activities
Support
Costs
£'000
£'000
£'000
£'000
£'000
£'000
£'000
£'000
2025
2025
2025
2025
2024
2024
2024
2024
133
132
0
1
171
170
0
1
101
100
0
1
60
59
0
1
234
232
0
2
231
229
0
2

5. Analysis of support costs

Governance
-Establishment costs-production
of accounts
-Independent Examination Fee
Administration Support
Total		 2025
2025
2025
2024
2024
2024
Total
Patient
Education
& Welfare
Staff
Education
& Welfare
Total
Patient
Education
& Welfare
Staff
Education
& Welfare
£'000
£'000
£'000
£'000
£'000
£'000
2
1
1
2
1
1
2
1
1
2
1
1
2
1
1
2
1
1
6
3
3
6
3
3

In the year to 31 March 2025, East Midlands Ambulance Service NHS Trust was recharged £5k for the administration time of Finance staff in preparation of the accounts and support to the charity (2024 - £4k). The Finance administration support costs are included in 'activities undertaken directly' in note 4 above.

The support costs have been apportioned on a 50:50 basis to each of the charity's significant activities (Patient Education & Welfare and Staff Education & Welfare).

6. Transfers between funds

In 2024/25 there have been no transfers between Restricted & Unrestricted Funds (See Note 14 on page 24).

Page 23 of 29

7. Analysis of staff costs

of staff costs
Salaries and wages
Social security costs
Other pension costs
Total		 2025 Total
£'000
6
0
0
6		 2024 Total
£'000
6
0
0
6

The average number of full-time equivalent employees during the year were 0.20 (2024 0.22) with all employee time involved in providing support services to charitable activities.

No employees had emoluments in excess of £60,000 (2024 0).

8. Independent Examiners Fee

In the financial year to 31 March 2025 an independent examination of the Charity's Annual Report and Accounts was carried out at a cost of 2k (2024 £2k).

9. Tangible Fixed Assets

Movement in tangible fixed assets
Cost at start of year
Additions of Assets Under Construction:
Vehicles
Additions Purchased
Reclassifications
Reclassifications as Held For Sale
Disposals other than For Sale
Cost at end of year		 2025 Total
£'000
0
0
0
0
0
0
0		 2024 Total
£'000
0
0
0
0
0
0
0

Page 24 of 29

10. Current assets

Current asset investments
Movement in current asset investments
Market value at start of year
Add: additions to investments at cost
Less disposals at carrying value
Add net gain / (losses) on revaluation
Market value at end of year
Current asset investments:
COIF Investment Income Units
Total
Current asset investments
Investments held primarily to provide an
investment return for the charity
Programme related investments
Market value as at 31stMarch		 2025 Total
£'000
123
0
0
(6)
117
Units held as
at
31 March
2025
6,032.41
6,032.41
2025 Total
£'000
117
0
117		 2024 Total
£'000
113
0
0
10
123
2024 Total
(held in the
UK)
6,032.41
6,032.41
2024 Total
£'000
123
0
123

Page 25 of 29

11. Total Gross income from investments and cash on deposit

Quoted investments (current asset investments)
Interest on cash held on deposit (current assets)
Total		 2025 Total
2025
2025
2024 Total
2024
2024
Held in UK
Unrestricted
Restricted
Held in UK
Unrestricted
Restricted
£'000
£'000
£'000
£'000
£'000
£'000
4
2
2
5
3
2
7
4
3
6
4
2
11
6
5
11
7
4

12. Analysis of Debtors

Debtors under 1 year
Other Debtors
Prepayments
Total		 2025 Total
2024 Total
£'000
£'000
0
0
0
0
0
0

At the year end, the company prepaid expenses relating to costs that have been charged in full to the current financial year but relate in part to future periods:

Software licence fees:
Vehicle tracking services:
CFR car leases:		 25,200
351
47,092
72,643

13. Analysis of Cash and Deposits

Analysis of cash and deposits
National Westminster Bank PLC
COIF Charities Deposit Fund
Total		 2025 Total
2024 Total
£'000
£'000
471
565
0
0
471
565

14. Analysis of current liabilities and long-term creditors

Creditors under 1 year
Other creditors
Accruals
Total		 2025 Total
£'000
208
0
208		 2024 Total
£'000
108
0
108

Other creditors represent sums owed at the year-end by the charity to a related party, East Midlands Ambulance Service NHS Trust, for costs incurred by the NHS Trust on behalf of the charity in the furtherance of the charity's objectives.

Page 26 of 29

15. Analysis of charitable funds

Unrestricted funds
East Midlands Ambulance
Service
Restricted funds
East Midlands Ambulance
Service
Grand Total		 Brought
forward
Incoming
Resources
Transfers
Gains
Carried
forward
Balance at
resources
expended
and
losses
Balance at
1 April 2024
31 March 2025
£'000
£'000
£'000
£'000
£'000
£'000
259
38
(79)
0
(6)
212
321
2
(155)
0
0
168
580
40
(234)
0
(6)
380

EMAS restricted funds:-

In 2024/25 there have been no transfers between Restricted & Unrestricted Funds (See Note 6 on page 21).

There were several funds all restricted to Purchase of Equipment in 2024/25

Analysis of unrestricted funds

Unrestricted Funds
Designated Funds
Medical Equipment
Station Funds
General Funds		 Brought
forward
Incoming
Resources
Transfers
Gains
Carried
forward
Balance at
resources
expended
and
losses
Balance at
1 April 2024
31 March 2025
£'000
£'000
£'000
£'000
£'000
£'000
1
0
0
0
0
1
71
3
(11)
0
(2)
74
187
32
(64)
0
(4)
138
259
35
(75)
0
(6)
213

Page 27 of 29

16. Commitments

The Charity has the following commitments

Revenue Charitable Projects
Capital Charitable Projects
NHS Charities Together Grant
2021/22 Project Funding
Other
Total		 2025 Total
£'000
0
0
0
0
0		 2024 Total
£'000
0
0
51
0
51

There are no EMAS Charity Commitments for 2025/26.

17. Post Balance Sheet Events

There are no post Balance Sheet events relating to the financial year ended 31 March 2025.

18. Contingencies

Contingent assets
Legacy
NHS Charities Together Grant
Net value of contingent assets		 2025 Total
£'000
0
0
0		 2024 Total
£'000
0
0
0

19. Grants Payable

The Charitable Fund did not make any grant payments in 2024/25.

Page 28 of 29