2024-03-31-accounts

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Trustees’ Report and Accounts

2023-24

Compaid Trust is a Charitable Incorporated Organisation with charity registration number: 1064160 VAT Number: 450 4974 84 Registered Office: Unit 1 Eastlands, Maidstone Road, Paddock Wood, Kent TN12 6BU

Chair’s introducton	3
Review of actvites	5
Financial performance	12
Additonal reports from the Trustees	13
Independent auditor’s report	18
Statement of fnancial actvites	22
Balance sheet	23
Cash fow statement	24
Notes to the accounts	25
Trustees and key advisers	35

Introduction from our Chair

“Compaid is gaining momentum, working in partnership with many others, to improve the lives of many more people across the whole of Kent.”

The commitment of both staff and volunteers at Compaid has enabled us to deliver vital support in digital skills training and the provision of community transport across Kent. Working in collaboration with other charities, our County Council and local authorities, we have moved forwards against the headwinds of a cost of living crisis with the associated impact on individuals, local government, and charities.

I am so grateful for the supportive Trusts and Foundations who have funded us, as well as Trustees, staff, and volunteers who work together to enable us to reach over 20,000 unique elderly and disabled members of our communities.

In the last 12 months, our community transport services have delivered over 43,000 passenger journeys, often supporting the most isolated and vulnerable. The National Lottery Community Fund and the Motability Foundation continue to support our new Out & About dial a ride services in Maidstone, Sevenoaks, Tunbridge Wells, and Tonbridge. Collaboration with Age UK means we provide daily services into their day centres in Maidstone, Sevenoaks, Tonbridge, and Tunbridge Wells. We remain the ‘go-to’ charity for community transport here in Kent. Compaid’s digital training services are reaching an increasing number of people, with over 2,500 one-to-one sessions this year. There is a

choice for clients to receive support from our purpose built centre in Paddock Wood or to join

one of our many outreach sessions in Sevenoaks, Tonbridge and Tunbridge Wells. < WM Clients choose the support they need or want; current requests include, confidence building in using medical applications (Apps), online job applications, coding, drawing, graphics, music and gaming. Those challenged by the absence of transport often make use of our excellent community transport provision to be able to get to our training centre.

Just before the year end, we said a fond farewell to our Chief Executive of 15 years, Stephen Elsden. We are extremely grateful to Stephen for his enormous contribution in developing and leading the charity through some challenging times and leaving a legacy of a charity on a sound financial position with a client focussed approach to all we do.

We welcome Steve Sherry as our new Chief Executive. Steve brings a wealth of relevant experience to Compaid and he has certainly hit the ground running.

As we go to print, I am delighted to announce that Compaid’s consistently high performance has been recognised with the award of a new 4-year Kent Karrier contract from August 2024,

thereby further increasing our footprint and impact with Community Transport. In close partnership with Kent County Council, we will continue to fly the flag for improved community transport services across Kent and, therefore, reduce the social cost that isolation contributes to in terms of health and well being.

Steve is already building strong relationships with other charities, local government and corporate organisations so that together we can best help those in need. The Trustee Board will develop a new strategy over the next 6 months to give Compaid the direction, resources, and partnerships to grow and sustain its digital training and community transport services for the next 10 years.

I am immensely proud to have been appointed Chair of Compaid and I wholeheartedly thank my fellow Trustees, staff, and volunteers for all their support over these last 12 months. There is so much to be done and we could not achieve our goals without such great teamwork.

Our ambition remains to grow our social impact across Kent through organisational transformation and building partnerships with Government, local government, corporate organisations, other charities and trusts and foundations. Do please join us in helping those in need.

Fiona Condron Chair

We will continue to focus on community transport, digital skills training at our Centre in Paddock Wood and digital skills training through outreach services across Kent.

Reviewing our digital skills training services

“I wanted to improve my IT skills. I have been learning coding which is a new skill, and it has given me some direction. I have written jingles for local hospital radio and some games. I am developing things I’m interested in and completing a recognised course in

game design.”

Connor, Compaid Training Centre client

Digital skills have never been more essential to live a full and active life, be that accessing online entertainment, managing finances and internet shopping, or using the latest social media app to contact family and friends. Compaid’s digital skills training has remained a vital support to older, disabled and other vulnerable people across Kent.

In the past year, we delivered 3,880 sessions to 67 adults at our dedicated training centre in Paddock Wood. Each individual received oneto-one support from a staff member or volunteer to focus on the skills they wished to gain. Alongside many people learning office

applications and graphic design packages, we also saw more interest in coding, game design and robotics.

With external funding, we have purchased many new programmes and computer equipment, to offer a broader range of activities. We also engaged an external art tutor to oversee a group project using new techniques and media. The success of this means more group projects are planned, which we hope to exhibit in the Amelia Centre in Tunbridge Wells later this year.

A large number of our regular Centre learners also benefitted from two organised outings to

“Without the sessions I would not have been able to access vital information and build my confidence to get back into employment.”

Mark, Outreach Service learner

Hever Castle and Leeds Castle. Accompanied by Compaid staff and volunteers, and other volunteers from local law firm Cripps, around 20 disabled adults attended each trip, taking inspiration from the history and landscapes of the castle to feed into their future creative work.

We also continued to deliver outreach projects from community hubs. More than 30 digitally excluded residents in Sevenoaks and Swanley were able to access weekly support sessions from our staff and volunteers, thanks to referrals from Sevenoaks District Council and West Kent Housing, and funding from Kent County Council.

Meanwhile, in Maidstone, a grant through the Kent Community Foundation allowed us to support a further 16 residents, including several refugees, to gain essential digital skills.

Margaret’s story

Margaret participates in our Outreach sessions in Sevenoaks, where she receives support from our trainer, Sara. These one-on-one sessions allow clients to progress at a comfortable and manageable pace.

“I’m getting so much out of my sessions with you. I found your training so helpful. It was life changing! You’ve been supportive and receptive to the way I am when I’m ill. You’ve been a wonderful source of inspiration and I would definitely recommend the tutorials. You helped me put some relaxation and meditation apps on my tablet and they have really helped me with my anxiety”.

Reviewing our community transport services

“Compaid’s transport makes my life so much easier, especially because it is door-todoor. They helped me get to the grocery store in Tunbridge Wells today and I am so

grateful for their assistance.” Claire, passenger in Tunbridge Wells

Cuts to public transport in Kent risked isolating many more vulnerable people during the year.

Following a successful campaign to save our Kent Karrier door-to-door transport services from local government cuts, we were able to offer a vital lifeline for many people affected by the loss of local bus services.

Patronage across our services reached its highest level in many years, with almost 2,000 adults using our various dial a ride and shopping schemes, along with 70 children with special educational needs for whom we continue to provide home to school transport.

This growth was in part due to our new Out and About services, offering door-to-door, wheelchair accessible transport in the four districts of West Kent: Tunbridge Wells, Tonbridge & Malling, Sevenoaks, and Maidstone. These services can take disabled, older, and rurally isolated residents anywhere within each district Monday to Friday.

Multi-year grants from the National Lottery Community Fund and the Motability Foundation paid for converted small vehicles, and the running costs of these schemes for at least three years. We also received funding from the Department for Transport (DfT), via the Community Transport Association, as part of the DfT’s Combating Loneliness campaign. Our grant paid for heavily subsidised outings for residents of local care homes and older

people’s accommodation. More than 150 people benefitted from this project, making journeys to National Trust properties, garden centres, country pubs and the coast. For many, this was their first time out since the pandemic, and we hope to provide further outings in the coming months.

Our transport provision for third party organisations continued to grow, with Age UK Maidstone adding further days of transport to their main day centre and planning a resumption of day services in Sevenoaks and Tonbridge, with Compaid managing the doorto-door journeys.

Our volunteer driver Dave recently transported a wheelchair-bound client to an important hospital appointment. The client's parents expressed their gratitude, saying: “Compaid, you don’t realise how important you are… We’d be lost without you”

Separate arrangements with Age UK Tunbridge Wells continued to support day service attendees in that borough.

With support from the Motability Foundation, we have been able to purchase a Social Value Toolkit, which enables us to calculate the monetary value of our transport services in how they relieve pressures on health and

social care.

We anticipate further collaboration with Kent County Council and other Kent based Community Transport Organisations this year to continue improving the overall service provision in the county.

’ — John s story Compaid driver

“The courage and humour in the face of extraordinary adversity is humbling and joyful. Helping remove some barriers in order to overcome that adversity is what Compaid is about”.

“The privilege of being able to add something to someone’s day is priceless. On picking up a 90-year-old lady to take her to Age UK who was dreading it, to be told she would rather lose her life than go, reassuring her as much as I knew how, to then be greeted on the return journey with a joyous smile and being told she had enjoyed herself so much was fulfilling and rewarding beyond measure”.

“You can’t buy that feeling and I believe that whatever we add to our clients’ days, they return that benefit to us tenfold.”

Reviewing our fundraising

“Witnessing the overwhelming impact Compaid had on these individuals was truly heart-warming. It's incredible how something as straightforward as providing

transport can significantly enhance their lives.” Royal Arch Freemasons

Our fundraising costs were just 2.7% of total expenditure and we raised £7.95 for every £1 spent on raising funds.

again surpassed our £10,000 target!

This successful fundraising campaign has enabled us to provide our clients new learning opportunities and resources.

We are immensely thankful to everyone who has contributed to our cause over the past year.

We entered our second year of a three-year grant from the Motability Foundation which funds our Out & About service in Maidstone and Sevenoaks.

We were thrilled to collaborate once again the Tonbridge-based design agency Mantra, who successfully raised an additional £10,000 for Compaid. As a long-time member of Nominet, Mantra had the opportunity to nominate a local charity for a grant through their Members’ GiveHub programme, which emphasises digital infrastructure and promotes access and inclusion to digital technology.

This grant has allowed us to expand our digital skills training, reaching out into the community to support those who need it most.

As we approach the end of a successful 3-year programme, we are working closely with the National Lottery Community Fund to find a way to extend the Reaching Communities grant, which funds our Out and About transport services across Tunbridge Wells and Tonbridge and Malling.

Due to another year of remarkable generosity and support from individuals, Compaid's Big Give Christmas campaign, aimed at supporting our Digital Skills Training Programme, once

Grants and Donations

Donations and Grants of £1000 or more, received in either current or prior year, are shown below. These are reported in the Statement of Financial Activities either under charitable activities or under income from donations.

donatons.
	FY 23/24	FY 22/23
	£	£
Motability Foundaton	106,000	173,000
Natonal Lotery Community Fund	60,000	60,000
Garfeld Weston Foundaton	25,000	—
Kent Community Foundaton	17,500	21,000
Nominet UK	10,000	10,000
Thomas J Horne Memorial Trust	9,500	9,500
A G Manly Charitable Trust	5,000	8,122
Cobtree Charity Trust Limited	5,000	—
Screwfx Foundaton	4,760	—
Hever Castle Golf Club	4,432	—
Bruce Wake Charitable Trust	3,000	3,000
Joan Ainslie Charitable Trust	5,000	5,000
Sir Jules Thorn Charitable Trust	2,500	2,500
Percy Bilton Charity	2,362	—
Morrisons Foundaton	2,198	—
The Iron Bridge Trust	2,000	2,000
Stonewall Park Charitable Trust	2,000	—
Waitrose/John Lewis PLC	1,783	—
SMB Trust	1,500	1,500
Southeast Water Tunbridge Wells
Community Fund	1,500	—
Tonbridge Rotary Club	1,300	—
Marsh Christan Trust	1,250	1,100
Movement For Good	1,000	—
Sir Edward Lewis Foundaton	1,000	1,000
Sir James Roll	1,000	1,500
Tonbridge Lions Club	—	1,000
Tunbridge Wells Round Table	1,000	—
Andy Thomson Foundaton	—	1,410
Childwick Trust	—	10,000
Community Transport Associaton	—	10,000
D'Oyly Carte Charitable Trust	—	3,500
Hospital Saturday fund	—	3,000
Persimmon Community Champions	—	1,000
Reed Charitable Foundaton	—	1,500

Reviewing our volunteer activities

“It was a pleasure to volunteer as a marshal at the half marathon yesterday, in aid of Compaid. I enjoyed the event very much and it was fun to cheer on the runners!”

Maggie - Training Centre Volunteer

There have been volunteers at Compaid since the beginning in 1986 and they continue to play a vital role in our charity. The support that they provide is invaluable and we are grateful for the contributions of each and every one.

We have approximately 30 regular volunteers supporting our service users with their digital skills, which includes a wide range of diverse activities such as coding, ancestry, and digital art. The majority of these volunteers are based in our centre in Paddock Wood with a small number donating their time to assist individuals at home via telephone or video call.

There are also volunteers in our Transport services, assisting our paid drivers with outings, travel to our busy day centre and shopping trips. This enables us to reach a greater number of vulnerable people helping them to remain as independent as possible for as long as possible.

In the wider community, volunteers from local solicitors Cripps visited our centre in the week before Christmas 2023 and helped with the fish and chip lunches chosen by our service users. Compaid has also been involved in a number of local half marathons, providing volunteer marshals and car parking attendants.

Volunteering at Compaid is celebrated during National Volunteer’s Week, Compaid recognises its volunteers with personal thank you cards and gifts, with a week-long tea party held at our centre. We also held a late summer barbecue at Branbridges Leisure in East Peckham where long service awards were presented to volunteers.

During the year, a total of 6,039 hours of time was given by our volunteers saving Compaid over £65,000 in salary and related costs.

Reviewing our financial performance

Compaid’s total income grew by 7.5% during the year, but with expenditure growth of 14%, it resulted in a small deficit at the end of the year of £28,444 (2023:surplus of £55,751).

Operating income rose by almost 17% to £1,164,712 from the previous year (2023:£996,755), buoyed by improvements in both transport and digital skills training.

Voluntary income fell by nearly 23% to £321,222 compared to the prior year (2023: £394,145). The previous year’s figure included £82,154 for the purchase of 2 small wheelchair accessible vehicles. Fundraising costs were marginally below 3% of total funds raised.

Due to high rise in expenditure, we made a small deficit of £28,444 during the year, compared to last year’s net profit of £55,751.

Compaid remains financially stable with total funds as at 31 March 2024 of £935,591 (2023: £964,035), of which £176,015 was held in restricted funds (2023: £181,778).

Designated funds have been increased to £140,000 (2023:£15,000), consisting of: £100,000 for purchasing wheelchair accessible buses, £15,000 towards dilapidation costs for repairs and redecoration of our leased offices, and £25,000 to support unfunded clients in need.

Expenditure grew by 14% to £1,528,139 (2023: £1,340,068)

Charitable expenditure and income 2023-24

----- Start of picture text -----
1,800,000.00
1,600,000.00
1,400,000.00
1,245,919
1,200,000.00
1,019,679
1,000,000.00
800,000.00
600,000.00
400,000.00 321,222
231,890
200,000.00 140,771
40,420
0.00
Fundraising Training services Transport services
Expenditure Income
----- End of picture text -----

Additional reports from the Trustees

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing a Trustees’ annual report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare accounts for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the accounts, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019;
make judgements and estimates that are reasonable and prudent;

ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website.

The Trustees confirm that the report and accounts of the charity comply with the current statutory requirements, the requirements of the governing document, and the provisions of the Charities SORP 2019. Our Mission Compaid helps disabled, older, and other vulnerable people to overcome the barriers of social, digital and economic exclusion.

Our Vision

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to

That the barriers of social, digital or economic exclusion are removed for all so that everyone can achieve their full potential.

Our Aims

Compaid’s principal objectives are to provide services for the public benefit of disabled and other disadvantaged individuals, groups and communities to help them realise their full potential and achieve better life outcomes, and specifically to facilitate their social, digital and economic inclusion, in particular but not exclusively by:

Additional reports from the Trustees

The provision of advice and training in the use of digital technology;
The provision of community transport;
The provision of vocational training and employment support to those who wish to enter or retain paid or voluntary work; and
Carrying out research in the above areas, and disseminating the results to influence policy making both at local and national levels.

Public Benefit Statement

In setting Compaid's objectives and planning its activities, the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit as required in section 17 of the Charities Act 2011 and, in particular, its supplementary public benefit guidance on fee charging.

Compaid fulfils its public benefit duty by reducing the social exclusion of all those to whom it provides digital skills training or transport services. This has the effect of giving greater choice and independence to service users, in many cases materially reducing their need for further support from social care and health professionals.

While most of Compaid’s clients pay a small charge, either directly or indirectly, these charges are kept low through the use of voluntary income and the time donated by volunteers.

Fundraising practices

Compaid does not employ third party professional fundraisers nor commercial participators to undertake its fundraising activities. All voluntary income received by Compaid is generated by the efforts of staff and volunteers, whose work is monitored by the Chief Executive and the Finance and Fundraising Sub-Committee established by the Board of Trustees.

Compaid is voluntarily registered with the Fundraising Regulator and abides by the Fundraising Code of Practice.

No complaints about fundraising practices undertaken by Compaid, its staff or volunteers were received during the year.

Reserves Policy

The Trustees regularly review the charity’s reserves policy. The policy seeks to ensure that Compaid holds sufficient free reserves to sustain its services and deliver on its strategic objectives in the context of assessed number of risks and uncertainties.

The Trustees have considered and agreed the following, with particular consideration of the long-term risks.

Free reserves (defined as unrestricted less designated reserved and amounts tied up within fixed assets) are held by the charity, among other things, to:

Cover cash flow variations, caused by a delay in receiving income covering

Additional reports from the Trustees

committed expenditure or a mismatch in the timing of receipts and payments.

Replace shortfalls in income funding core costs, due to the loss of key contracts.
Guard against missed fundraising targets, where donors have yet to be identified, a delay in funding bids or expected donors have unexpectedly declined applications.
Provide seed corn funding for future developments and innovation in service delivery and/or investment in new areas of fundraising.
Ensure sufficient free reserves to allow for an orderly winding down of the charity in the event that this was necessary, including discharge of any liabilities to staff, HMRC and other creditors.

Considering the risks the charity faces, the Trustees consider that free reserves of between £350,000 - £500,000 should be held. At 31 March 2024 the actual figure in free reserves was £502,712 (2023: £608,072).

Principal risks and uncertainties

The Trustees have established a Risk Review strategy, the aim of which is to regularly consider high level strategic risks across three key areas: Impact and Quality of Service, to ensure that the charity’s services continue to meet the needs of beneficiaries; Compliance and Regulation, to ensure that the charity operates legally and professionally; and

Financial Sustainability, to ensure that the charity has sufficient funds to deliver its charitable services. risks are Identified reviewed by the full Board of Trustees or one of its delegated Sub-Committees, and the likelihood of each risk’s materialisation is recorded, along with any mitigating actions.

A Business Continuity Plan is in place and regularly updated. This Plan sets out the procedures to be followed in the event of a major emergency to ensure that Compaid can maintain its operations in the short, medium and long term. Business Continuity Insurance is also in place. The Business Continuity Plan was implemented due to heavy snow in December 2023.

Fire Risk Assessments are conducted at all operational properties, in consultation with Health and Safety representatives elected from the staff. These Risk Assessments now include consideration of Covid. Any action required is taken by the Chief Executive in consultation with the Trustees.

Plans for future periods

The Trustees have approved a new three year strategy for the charity with the following core objectives:

To make a greater impact through helping 30% more service users to lead the lives that they want
To maintain sufficient unrestricted reserves to provide flexibility on service delivery

Additional reports from the Trustees

To attract and retain a diverse and skilled workforce with turnover of no more than 10% annually for each of staff and volunteers

Structure, Governance and Management

Compaid Trust (“the Trust”) was established as a charitable trust (with charity registration number 1064160) by deed dated 7 July 1986. On 15 April 2019, the Trust was converted to a Charitable Incorporated Organisation (CIO), retaining the same charity number. Any references herein to Compaid are to the CIO.

Current Trustees and advisors are listed on page 35.

Recruitment, appointment, induction and training of Trustees

The Trustees hold Board meetings at intervals of about three months and four were held during the year: the minimum quorum for these meetings is four Trustees. They have responsibility for setting Compaid’s strategic aims and for approving its annual budget and accounts. The Trustees regularly review their skills and experience to meet charitable governance requirements and the charity’s strategic aims and, when necessary, identify potential new members of the Board through open recruitment.

All new Trustees are provided with an induction to Compaid’s work by the Chief Executive. Training needs are kept under review by the Trustees.

Trustees are appointed for an initial term of three years and can be reappointed for two further terms up to a maximum of nine years, after which they must retire from the Board unless co-opted to serve a further two years.

Organisational structure and remuneration procedures

The Trustees delegate the day to day running of Compaid to the Chief Executive, who reports to meetings of the Trustees on progress towards achieving Compaid’s strategic objectives. The Chief Executive is supported by a Head of Services who in turn line manages the Training and Transport service leads and functions. The Chief Executive is also supported by an Office Manager, a Fundraising Manager and an HR Manager. The managers are supported by trainers, drivers, passenger assistants, volunteers and others.

The Trustees may delegate any of their powers to committees of two or more Trustees. The Trustees have now formed two subcommittees to cover the areas of Finance and Fundraising, and Services. These subcommittees are attended by both the Chairman and the Chief Executive. Recommendations are made to the full Board, which is responsible for agreeing any action that is needed.

The Chief Executive’s pay is benchmarked against other local charities of comparable size and structure. Pay rises and adjustments for other staff members are proposed by the Chief

Additional reports from the Trustees

Executive and approved by the Board, with regard being had to management responsibilities and overall organisational performance, as well as market weighting for any technical roles.

In addition, the charity is an accredited Living Wage employer and the Trustees pledge to ensure no staff member is paid less than the Living Wage Foundation’s base salary. From 1 April 2024, that minimum salary is £12.00 per hour for posts outside London.

Auditors

Sayer Vincent have indicated their willingness to be reappointed as the charity’s auditors.

Approved by the Trustees on 19 September 2024 and signed on their behalf by:

Fiona Condron

Chair

Independent auditor’s report to the Trustees on the accounts

Opinion

We have audited the financial statements of Compaid Trust (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Give a true and fair view of the state of the charity’s affairs as at 31 March 2024 and of its incoming resources and application of resources, for the year then ended
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
Have been prepared in accordance with the requirements of the Charities Act 2011

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of

the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s

Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Compaid Trust's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and

Independent auditor’s report to the Trustees on the accounts

our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the statements or our financial knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

material respect with the financial statements;
Sufficient accounting records have not been kept; or
The financial statements are not in agreement with the accounting records and returns; or
We have not received all the information and explanations we require for our audit

Responsibilities of Trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

The information given in the trustees’ annual report is inconsistent in any

We have been appointed as auditor under section 144 of the Charities Act 2011 and

Independent auditor’s report to the Trustees on the accounts

report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We enquired of management, which included obtaining and reviewing

supporting documentation, concerning the charity’s policies and procedures relating to:

Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of noncompliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
The internal controls established to mitigate risks related to fraud or noncompliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
We reviewed any reports made to regulators.
We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.

Independent auditor’s report to the Trustees on the accounts

We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Date: 26 September 2024

Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, London, EC1Y 0TG

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity's trustees as a body, in accordance with section

Statement of financial activities (incorporating an income and expenditure account) for the year ended 31 March 2024

Note
Income from:
Donatons and legacies
2
Charitable actvites
3
Training services
Transport services
Payroll and other services
Bank interest
Expenditure on:
Raising funds
6
Charitable actvites
4
Training services
Transport services
Payroll and other services
Net (expenditure)/income
8
Transfers between funds
Net (expenditure)/income
before other recognised
gains and losses
Net movement in funds
17a
Reconciliaton of funds:
Total funds brought forward
Total funds carried forward

Unrestricted
£
Restricted
£
2024 Total
£
Unrestricted
£
Restricted
£
2023 Total
£
74,785
246,437
321,222
89,688
304,457
394,145
140,771
-
140,771
107,932
-
107,932
1,019,679
-1,019,679
884,968
-
884,968
4,262
-
4,262
3,855
-
3,855
13,762.00
-
13,762
4,739
-
4,739
1,253,258
246,4371,499,695
1.091,182
304,4571,395,639
40,420
-
40,420
40,933
-
40,933
165,778
66,112
231,890
132,950
96,760
229,710
1,059,830
186,0881,245.919
961,839
94,3981,056,237
9,910
-
9,910
8,239
4,949
13,188
1,275,939
252,2001,528,139
1,143,961
196,1071,340,068
(22,681)
(5,763)
(28,444)
(52,779)
108,350
55,571
-
-
-
69,223
(69,223)
-
(22,681)
(5,763)
(28,444)
16,444
39,127
55,571
(22,681)
(5,763)
(28,444)
16,444
39,127
55,571
782,257
181,778
964,035
765,813
142,651
908,464
759,576
176,015
935,591
782,257
181,778
964,035

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Payroll and other services relates to back office functions provided at a charge to other charities.

Balance sheet for the year ended 31 March 2024

*2024* £ 201,564 340,524 359,012	*2024* £ 116,864 818,727	*2023* £ 223,545 254,766 429,313	*2023* £ 159,185 804,850
901,100 (82,373)		907,624 (102,774)

	935,591		964,035
	619,576 140,000 176,015		767,257 15,000 181,778
	935,591		964,035

The accounts were approved by the Board on 19 September 2024 and signed on their behalf by:

Fiona Condron

Chair and Treasurer

Laurence Monnier

Vice Chair

Statement of cash flows for the year ended 31 March 2024

Cash fows from operatng actvites Net (expenditure)/income for the period Depreciaton charges Decrease/(increase) in debtors (Decrease)/Increase in creditors Net cash (used in)/provided by operatng actvites Cash fows from investng actvites Purchase of fxed assets Transfer of cash to short term deposits Net cash used in investng actvites Change in cash and cash equivalents for the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	*2024 £* *2023 £* (28,444) 55,571 42,321 54,820 21,981 (37,980) (20,401) 41,058
	15,457 113,469
	- (82,154) (85,758) (254,766)
	(85,758) (336,920)
	(70,301) (223,451) 429,313 652,764
	359,012 429,313

Notes on the accounts for the year to 31 March 2024

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are as follows:

1.1 Basis of preparation

The accounts have been prepared in accordance with the Charities SORP 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Compaid Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policies.

There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted. The accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Income

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds.

Income from charitable activities is recognised over the period to which the income relates. Charges for services are recognised when the services are provided. Income received in advance is accounted for as deferred income.

Assets donated for on-going use by a charity in carrying out its activities are recognised as tangible fixed assets at fair value with the corresponding gain recognised as income within the SoFA.

Donated services are recognised as income in the period in which they are received and are measured at the value to the charity.

1.3 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably.

Expenditure has been classified under headings that aggregate all costs related to the category.

Staff costs are allocated across fundraising, the three charitable activities and administrative activities undertaken by the charity on the basis of staff time.

Support costs, which are those costs relating to functions which assist the work of the charity but do not directly relate to its activities, have been allocated to the activities undertaken by the charity on the basis of departmental headcount. The charity also benefits from volunteers, and further details of their contribution is in the Trustees' Report.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated realisable value of each asset over its expected

Notes on the accounts for the year to 31 March 2024

useful life, as follows:

Computer software - 20% on cost per annum
Fixtures, fittings and equipment - 20% to 50% on cost per annum

1.7 Operating leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

1.8 Fund accounting

Motor vehicles:

New - 15% on cost per annum
Second hand - Straight line over the period to seven years from first registration
Leasehold improvements - Straight line over the period to the first break clause in the lease

Computer and related equipment costing or having a value on acquisition of £5,000 or less is written off when acquired.

1.5 Financial instruments

The charity only has financial instruments which are classified as basic financial instruments. Short term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in the statement of financial activities.

1.6 Pension contributions

The charity makes defined contributions into employee private pension schemes. The charity also makes contributions into a multiemployer scheme. Contributions are charged to the statement of financial activities as they become payable in accordance with contract terms.

Unrestricted funds are those funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds are funds set aside by the trustees for a particular future purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

Transfers from restricted to unrestricted funds occur when funds are given to the charity to purchase specific fixed assets, the value of which is then unrestricted on the balance sheet.

1.9 Status

Compaid Trust is a Charitable Incorporated Organisation (CIO) in England and Wales. Its registered address is Unit 1, Eastlands Estate, Maidstone Road, Paddock Wood, Kent TN12 6BU

Notes on the accounts for the year to 31 March 2024

2 Income from donations and legacies

Donatons from individuals Donatons from companies Donatons from community groups Grants from trusts and foundatons Gif Aid income Legacies and In Memoriam donatons	*Unrestricted* £ *Restricted* £ *2024 Total* £ *Unrestricted* £ *Restricted* £ *2023 Total* £ 8,890 - 8,890 12,487 - 12,487 6,260 - 6,620 750 - 750 25,555 - 25,555 8,541 - 8,541 28,290 246,437 274,727 63,664 304,457 368,121 2,435 - 2,435 2,840 - 2,840 3,354 - 3,354 1,406 - 1,406
	74,785 246,437 321,222 89,688 304,457 394,145

3 Income from charitable activities

Income: Training services Transport Payroll & other services 4Expenditure on charitable actvites *2024 Headcount* # *2024 Direct* *costs £* *2024 Support* *costs £* *2024 Total* £ Training services 12 172,548 59,342 231,890 Transport 42 1,067,891 178,028 1,245,919 Payroll and other services 1 6,625 3,285 9,910 55 1,247,063 240,656 1,487,719 All income from charitable actvites is unrestricted.	Income: Training services Transport Payroll & other services 4Expenditure on charitable actvites *2024 Headcount* # *2024 Direct* *costs £* *2024 Support* *costs £* *2024 Total* £ Training services 12 172,548 59,342 231,890 Transport 42 1,067,891 178,028 1,245,919 Payroll and other services 1 6,625 3,285 9,910 55 1,247,063 240,656 1,487,719 All income from charitable actvites is unrestricted.	*2024* £ *2023* £ 140,771 107,932 1,019,679 884,968 4,262 3,855
		1,164,712 996,755
		*2023 Total* £ *2023 Support* *costs £* *2023 Direct* *costs £* 229,710 45,334 184,376 1,056,237 132,226 924,011 13,118 3,778 9,410
	55 1,247,063 240,656 1,487,719	1,299,135 181,338 1,117,797

The comparative figure for 2023 includes expenditure of £196,107 relating to restricted funds.

Notes on the accounts for the year to 31 March 2024

5 Direct costs Staf costs Staf recruitment, travel and training Volunteers' expenses Premises costs Other ofce costs Computer costs Transport vehicle expenses Consultancy and professional fees Bank charges Bad debts Advertsing and marketng Depreciaton	*2024 £* *2023 £* 900,890 782,897 7,243 7,512 5,495 3,173 43,160 45,226 6,115 16,568 2,883 8,443 231,238 188,039 7,618 7,169 9 234 - 2,917 92 799 42,231 54,820
	1,247,064 1,117,797

6 Expenditure on raising funds Staf costs Other fundraising costs	*2024 £* *2023 £* 37,215 36,690 3,205 4,243
	40,420 40,933

Notes on the accounts for the year to 31 March 2024

7 Support costs Staf costs Staf recruitment, travel and training Premises costs Other ofce costs Computer costs Insurance Consultancy and professional fees Advertsing and marketng Bank charges Governance costs CEO/Trustee recruitment costs Audit fees Accountancy fees 8 Net (expenditure)/income This is stated afer charging: Depreciaton Operatng lease rentals payable Auditor’s remuneraton	*2024 £* *2023 £* 179,293 130,967 2,731 684 15,253 21,614 9,729 5,003 5,113 4,788 3,426 2,639 256 154 727 - 2,477 2,209 11,500 2,700 10,150 9,500 - 1,080
	240,655 181,338
	*2024 £* *2023 £* 42,321 54,820 46,000 46,000 10,150 9,500

Notes on the accounts for the year to 31 March 2024

9 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

personnel
Gross salaries Natonal Insurance contributons Pension contributons Hospital Saturday Fund Recruitment expenses	*2024* £ *2023* £ 1,015,287 872,244 67,046 53,480 25,715 19,658 9,350 5,173 11,500 362
	1,128,898 950,917

The average number of employees during the year was 56 (2023: 53). No member of staff earned over £60,000 in the year or the previous year.

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel (Chief Executive) were £53,374 (2023: £63,416).

10 Related party transactions

There are no related party transactions to disclose for this financial year (2023: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

11 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fxed assets Cost At 1 April 2023 Additons At 31 March 2024 Depreciaton At 1 April 2023 Charge for the year At 31 March 2024 Net book value As at 31 March 2024 As at 31 March 2023	*Leasehold* *property* £ *Motor* *vehicles* £ *Fixtures,* *ftngs & equipment* £ *Total* £ 45,687 387,854 39,809 473,350 - - - - 45,687 387,854 39,809 473,350 45,687 228,669 39,809 314,165 - 42,321 - 42,321 45,687 270,990 39,809 356,486 - 116,864 - 116,864 - 159,185 - 159,185

Notes on the accounts for the year to 31 March 2024

14 Creditors: amounts falling due within one year Trade creditors Tax and social security Accruals and deferred income Other creditors 13 Debtors Trade debtors Prepayments and accrued income Other debtors 15 Deferred income Balance at the beginning of the year Amount released to income in the year Amount deferred in the year Balance at end of the year		*2024 £* *2023 £* 16,530 50,230 19,050 14,527 40,395 28,136 6,398 9,881 82,373 102,774 *2024 £* *2023 £* 144,376 140,591 47,907 80,600 9,282 2,354 201,564 223,545 *2024 £* *2023 £* - 10,000 - (10,000) - -




		- -

Notes on the accounts for the year to 31 March 2024

16a Analysis of net assets

between funds

Current year Fixed assets Net current assets Total net assets 16 b Analysis of net assets between funds (prior year)	*Unrestricted funds 2024* £ *Designated funds 2024* £ *Restricted funds 2024* £ *Total funds 2024* £ 116,864 - - 116,864 502,712 140,000 176,015 818,727
	619,576 140,000 176,015 935,591

Analysis of net assets between funds (prior year)
Fixed assets Net current assets Total net assets	*Unrestricted funds* *2023* £ *Designated funds 2023* £ *Restricted funds 2023* £ *Total funds 2023* £ 159,185 - - 159,185 608,072 15,000 181,778 804,850
	767,257 15,000 181,778 964,035

17a Movement in funds

(Current year)

Movement in funds (Current year)
Restricted funds: Training Transport Other Total restricted funds Unrestricted funds: Designated funds: Leasehold dilapidatons Replacement buses Subsidy Fund for clients Total designated funds General funds Total unrestricted funds Total funds	*1 April 2023* £ *Income* £ *Expenditure* £ *Transfers* £ *31 March 2024* £ 44,653 49,972 (65,237) - 29,388 137,125 171,465 (180,714) - 127,876 - 25,000 (6,250) - 18,750
	181,778 246,437 (252,200) - 176,015
	15,000 - - - 15,000 - - - 100,000 100,000 - - - 25,000 25,000
	15,000 - - 125,000 140,000
	767,257 1,253,258 (1275,139) - 619,576
	782,257 1,253,258 (1,275,939) - 759,576
	964,035 1,499,695 (1,528,139) - 935,591

The narrative to explain the purpose of each fund is given at the foot of the note below.

Notes on the accounts for the year to 31 March 2024

17b Movement in funds

(prior year)

Restricted funds: Training Transport Other Total restricted funds Unrestricted funds: Leasehold dilapidatons General funds Total unrestricted funds Total funds	*1 April 2022* £ *Income* £ *Expenditure* £ *Transfers* £ *31 March 2023* £ 93,291 48,122 (96,760) - 44,653 44,411 256,335 (94,398) (69,223) 137,125 4,949 - (4,949) - -
	142,651 304,457 (196,107) (69,223) 181,788
	15,000 - - - 15,000
	750,813 1,091,182 (1,143,961) 69,223 767,257
	765,813 1,091,182 (1,143,961) 69,223 782,257
	908,464 1,395,639 (1,340,068) - 964,035

Purposes of restricted funds

The restricted funds arise from grants and donations to fund particular projects or items of expenditure, and unused income is carried forward to cover future expenditure on those areas. Details of restricted and designated funds active during the year are as follows:

Training fund

This fund contains grants given towards the cost of delivery of digital skills training services. As at 31 March 2024, this fund comprised grants from the Nominet Trust (£10,000), The Joan Ainslie Charitable Trust (£4,000), the Manly Trust (£4,647), the Sobell Foundation (£6,000), the Bruce Wake charity (£3,000) and Sir Edward Lewis (£884).

Transport fund

This fund contains grants given towards the cost of delivery of accessible transport services. As at 31 March 2024, this fund comprised grants from the National Lottery Communities fund (£23,026), Motability Foundation (£98,965), and the Cobtree Trust Fund (£4,000).

Other funds

The balance carried forward relates to unspent grants towards administration costs from the Garfield Weston Trust.

Notes on the accounts for the year to 31 March 2024

Purposes of designated funds

The Trustees have agreed to designate the following from unrestricted reserves: £15,000 towards the costs of dilapidations at Unit 1 Eastlands which will fall due at the end of the charity’s lease on the property; £100,000 to provide a match fund for the purpose of wheelchair accessible vehicles; and £25,000 to provide funds for the Training Centre service users who cannot afford to pay towards the cost due to financial hardship.

18 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows:

Property: Less than one year One to fve years More than fve years	2024 £ 2023 £ 46,000 46,000 46,000 184,000 - 138,000
	92,000 368,000

19 Legal status of the charity

The charity is a Charitable Incorporated Organisation.

Trustees of the charity

Mrs Irene Collins (appointed 8 June 2023)

Mrs Fiona Condron, Chair (appointed 20 March 2024 from Interim Chair), Chair of Finance & Fundraising Sub-Committee until 20 March 2024

Mr Peter Dove (appointed 8 June 2023)

Mr Deon Kloppers (resigned 1 November 2023)

Mr Jean-Pierre Le Borgne, Chair of Services Sub-Committee

Mrs Kathy Melling

Mrs Laurence Monnier, Vice Chair, appointed Chair of Finance & Fundraising Committee 20 March 2024

Mrs Simone Prince

Mr Andrew Robertson

Mr Paul Sheppard

Mr David Timms

Chief Executive

Mr Stephen Elsden (to 21 March 2024)

Mr Steve Sherry (from 21 March 2024)

Bankers

Barclays Bank PLC 8 Calverley Rd, Tunbridge Wells TN1 2TB

Auditors

Sayer Vincent LLP, 110 Golden Lane, London EC1Y 0TG

Registered Office

Unit 1 Eastlands, Maidstone Road, Paddock Wood, Kent TN12 6BU

Registered with the Charity Commission in England and Wales as a Charitable Incorporated Organisation with registration number 1064160

Trustees’ Report and Accounts

2023-24

Contents

“Compaid is gaining momentum, working in partnership with many others, to improve the lives of many more people across the whole of Kent.”

Fiona Condron Chair

“Without the sessions I would not have been able to access vital information and build my confidence to get back into employment.”

Margaret’s story

’ — John s story Compaid driver

Reviewing our fundraising

Grants and Donations

Reviewing our volunteer activities

Charitable expenditure and income 2023-24

Additional reports from the Trustees

Statement of Trustees’ responsibilities

Our Vision

Our Aims

Additional reports from the Trustees

Public Benefit Statement

Fundraising practices

Reserves Policy

Additional reports from the Trustees

Principal risks and uncertainties

Plans for future periods

Additional reports from the Trustees

Structure, Governance and Management

Recruitment, appointment, induction and training of Trustees

Organisational structure and remuneration procedures

Additional reports from the Trustees

Auditors

Fiona Condron

Chair

Independent auditor’s report to the Trustees on the accounts

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Independent auditor’s report to the Trustees on the accounts

Matters on which we are required to report by exception

Responsibilities of Trustees

Auditor’s responsibilities for the audit of the financial statements

Independent auditor’s report to the Trustees on the accounts

Capability of the audit in detecting irregularities

Independent auditor’s report to the Trustees on the accounts

Use of our report

Balance sheet for the year ended 31 March 2024

Statement of cash flows for the year ended 31 March 2024

Notes on the accounts for the year to 31 March 2024

1 Accounting policies

1.1 Basis of preparation

1.2 Income

1.3 Expenditure

1.4 Tangible fixed assets and depreciation

Notes on the accounts for the year to 31 March 2024

1.7 Operating leases

1.8 Fund accounting

1.5 Financial instruments

1.6 Pension contributions

1.9 Status

Notes on the accounts for the year to 31 March 2024

2 Income from donations and legacies

3 Income from charitable activities

Notes on the accounts for the year to 31 March 2024

Notes on the accounts for the year to 31 March 2024

9 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

10 Related party transactions

11 Taxation

Notes on the accounts for the year to 31 March 2024

Notes on the accounts for the year to 31 March 2024

16a Analysis of net assets

between funds

17a Movement in funds

17b Movement in funds

Purposes of restricted funds

Training fund

Transport fund

Other funds

Notes on the accounts for the year to 31 March 2024

Purposes of designated funds

18 Operating lease commitments