Charity registration number 1070674 IEngland and Walès) Charity registration number SC038991 Iscotlandl Company registratlon number 3482943 NATIONAL ACTIVITY PROVIDERS ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NATIONAL ACTIVITY PROVIDERS ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees S Ascot S Leatham S Cooper S Goldsmith- (Treasurer) T Paine, MBE O Thomas- (Chairman) G V Haynes- (Vice ChairmanllRe5igned on 29 October 20241 C Wills-cole E Watkinson (Appointed on 29 October 20241 (Resigned on 29 October 20241 Secretary Ms Hilary Woodhead Charity number IEnglznd and Wale51 1070674 Charlty number15cotlandl SC038991 Company number 3482943 Registered ofFice Can5dales Business Adviser5 Limited St Mary's Court The Broèdway Old Amersham Bucks HP70UT Independent examlner Caroline Brazier ACA DChA Can5dale5 Business Adviser5 Limited Chartered Accountants St Mary's Court The Broadway Old AMehaM Bucks HP70UT Bankers CAF Bank 25 Kings Hill Avenue West Malling Kent ME19 4TA
NATIONAL ACTIVITY PROVIDERS ASSOCIATION CONTENTS Pa8e Chairman's report Trustees, report 2-10 Independent examiner's report li Statement of financial activities 12 Balance sheet 13-14 Note5 to the financial 5tatement5 15-23
NATIONAL ACTIVITY PROVIDERS ASSOCIATION CHAIRMAN'S REpoKr FOR ThE YEAR ENDED 31 MARCH2025 Let me StsrL fdtherthan end. this yezrfs Chalrmanswords by thanklnB NAPAtsèm. both my fellowTrurtees and those whowork so hard during 2024125 toathieve ihe Impart we knt)w NAPA rnernbetship rdn have on the way in whith people are lookd after. on how fulfilled ihe5r Iw ore arrfl ihe supportthatthose who pro¥lde thai care recefve. Our helpline provldes dlrect advice and. if necessary. cornfort tr anyone may need IL Iret of tharEE: we prgwde Ideas for every day of the week ihmugh our A¢iiviEles Calendar to help those on the front Ilne and we provlde de rarge (developed stlll further In 2D2412SII rf nIng mue5 to exlend knowledge. skllls 2nd confidente. We fursdratse. develop new relat¥onships across the sector and have on and aPwa (eMOnieS to recognise thE efforts and achlevemerts of those pro¥idkng ¢¥e auoss tt nI The ll5t Is longand reljetsthe hardwDrkof e¥eryn8leone oltheteam. The TruMee5 provtde iremendous gJPPQrtto the NAPAtearn that l knryts8rethvalued. TheYEi¥t freelyofihelrtlme and ade and thelr constantsupport and conv1blan Is muth appreclated. espe¢lally b¥ myseWI Forthe 5t fewyeJr51 have be8un these worfswith referenceto the pandemic one of those ilwefu1I On in a century events th3t impacts the wknle WDrl& l sU5pett that future hlstorlans VAII look back on this PPriDd as one that geneRted sl8nlflcant charbge. Theworfd of work tsvèrydhfferentthan livJas a fewyear53go: people have and coratlnue tDsufferfrDIII the consequences of Covid 19; who knows what the kn8 term efferts will be on the edu¢*ion of severdl yeats of¢hlhlren and yeunE adults Iming a Very drfferent Unlver51ty experiencd or the IDnB terrn irnpact on the mental health ot IndNSduaLs: whole economles have been affected and I In need of r. Add io that ¢ohflittin Vknine and the Middle E35t and Itls no wonderthat the wrld currendyfeels kn tUrnK+II. If all that sounds full of dtjofft and Aloom we shtyjldrft foryet that we. rnosty. came throuRh the pandemle perlod. S¢leffllsts found solutlon5, qulckly. whlch were shared arourld ihe wwld. It wasn't perfect or aw equirable. the s[al restslctlonsweren'i always welcome and Indivtduals and faffllles wertdeeplyaffectedbutwehve me thljgh It. And why dt)es that matter to NAPA? Simpfv pirt we do not operate In isolatlon. Inflatyon and the state of ihe e¢onomy affects u5 and our budgets and what we can do Just as It does evewne efse: our members feel that Impart as well: our staff team and those we recrutt five ID the world ofwork where fr¢kn hom¥ b far more ensI than Itvms; wr member5 need different services pmvided In drfferent ways. We have done a great deal to adapt over the last lew arS and In 2024125 will contlnuetD do SD. Thank to everyDnefUr1r 5UPPDrL commllrnent and contribution to NAP ollverlhomas ChalmThn. NAPA
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and financial statements ftsr the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statements and comply with the charitable company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Stand2rd applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" Objectives and activitie5 This report highlights NAPA'S key achievements against our strategic aims in 2023. Our Hlstory- NAPA was originally founded in 1997 to raise the profile of activity provision and Activity Providers. It started at a time when the role of Activity Provider was new to the sector and 3ctivity and engagement were not prioritised. NAPA airned to establish a membership network of care provider5 committed to improving the experience of older people livirig in care homes. Since 1997 NAPA has supported the sector to prioritise wellbeing,. focussing on improving the experience of people who use care and support services by providing professional and practice development opportunities for Activitv Provider5 and care teams and promoting the importance of activity and engagement. Our Vision- A UK where activity and engagement is an integr31 part of care provision, where people with care and support needs live rneaningful lives. Our Mi5sion- NAPA Set5 Standard5 and provide5 guidance that supports positive activity and engagement. Advances the role of the Activity Provider by offering professional and practice development services that enh3nce knowledge and skills. Support5 P051tive practice by celebrating and Sharing examples of outstanding practice. Seeks and represents the views of Actlvity Providers and care services to influence change. Influences the sector to recognise the importance of activity and engagement. We Champlon - Activity Provision, which prioritises connection, is respectful. creative, innovative, and meaningful and enabled by skilled Activity Providers. Our Approach The aspirations and experiences of the people we support drive everything we do at NAPA and have underpinned and informed all the developments we have made. We have consulted extensively with our staff, trustees, volunteers. member5, and supporter5 to help u5 decide which areas to focu5 on. And we will continue the conversations to keep us on track and accountable.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 NAPA'S Values- Everything we do 15 underpinned by our value5 which capture the essence of who we are. The behaviours we each demonstrate every day are how we brin8 our values to life. Inclusion. We are determined to provide an inclusive experience, where difference is valued, and no one is left out. Collaboratlon. We bring people together and make connections. We believe that by sharing, learning, and working together, we can achieve much more. Expertise. We are profe5sion31, organi5ed. and competent. We adapt to changes in policy and the law, keeping our advice and 5UPPOrt a5 helpful and accessible a5 Possible. We value and support our experienced and skilled teatn. the majority of whom have been Activity Providers themselves. We champion the expertise of Activity Providers. Creativity. We think creatively, Seeing potential and possibility, finding a way forward. Celebration. Achievements are worth celebrating. Supporting people to live content. creative and connected lives bring meaning and purpose. We notice and celebrate positive practice, inspiring us all to keep going. Dignity and respert. We believe that everyone ha5 the right to be treated with dignity and respect. We are determined to create an inclusive culture that supptsrts every NAPA team member and every Activity Provider. to flourish and reach their potential. Our services are co-created with our members. affiliate rnernbers, advisory pane15 and are directed by our Executive Director and governed by the NAPA board of Trustees. We pride ourselves on our inclusive approach and appreciate the contributions and ideas of all who work alongside u5 to prioritise wellbeing. This report highlizhts NAPA'S key achievements against our strategic aims in 2023. NAPA continued to support the care sector following the covid 19 pandemic. Our digltal transformation plan enabled new ways of working that created access to the practice development tools needed to prioritise the wellbeing of those thev support. NAPA development and growth Having merged with The Grow Old 01sgracefully Charitable Trust in 2022 we stablished our P051tive Ageing Campaign arid Living The Dream fund in 2023. This strategic move expanded our impact, enabling NAPA to invest in our fundraising activity and develop our focu5 on positive 3geing. We established ourselves as the Professional 8ody for Activity Providers in the UK and activity association for the care and support sector. on the trusts great work, to defy ageist stereotypes and en3ble older people to take part in 3Ctivities that others may view as in appropriate or'di5graceful'. NAPA will launch the campaign in June 2023. We established ourselves as the Professional Body for Activity Providers in the UK and activity association for the care and support Sector. NAPA Membership Our strong rnembership numbers allow u5 to impact on and influence the care sector. Despite identifying ri5k5 to the membership due to the financial pressures facing the care sector we maintained our membership numbers. Our cornmunication5 plan for 2023 was successful, enabling a 5ub5tantial increase in our reach acr055 the sector. NAPA has significant presence in the care home sector with care homes comprising 90% of membership in 2023. Thi5 year we have continued to build our mernber5hip numbers by further extending our reach and presence in the care home sector but also ensuring our offers are attractive to the broader Health, Housing and Social Care sector, we continue to build relationships with care providers and key stskeholders across the country and have gained new members providing supporting housing services. dorniciliary care. and 5UPPOrt to adult5 Wlth learning disabilitie5. We have seen p3rticular growth in membership registration from Home Care Providers.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 In 2023 we Secured the rnembership of Several new care groups. We have significantly Improved our mernber5hip benefits and continue to consult with our members to ensure our offer meets their needs and our services remain responsive. Professional Development Services and pathway Over the last year we have built on the digital approaches introduced in 2021122 and have delivered several commissioned programme5 of work as well an open course online programrne of professional development opportunitie5. The NAPA Professional Development Pathway enables Activity Providers to gain a leadership qualification and be registered as NAPA Recogni5ed Activity Professionals. This professional development option continued to grow in 2023. Our training qualification offer currently comprises.. Distance Learnin8 Qualifications in Activity Provision at level 2 and 3, bespoke training courses on commission. Our accrediting body and our skills for care Endorsed provider status was renewed for another year. Our QCF qualifications continue to attct interest from members and non-member5 Wlth 95 new students enrolling in 2023. To date 964 5tudent5 have cornpleted the Level 2 Award in Supporting Activities. We now have 131 qualified in the level 3 Certificate in Activity provision in Social Care. Over the course of the year 655 students have attended bespoke training days. Between April 2023 and March 2024, we trained a total of 909 artivity and care workers NAPA is now a green employer and provider of leaning and development. All our qualifications are now available digitallv. This development in 2023 enabled us to close the head office. NAPA now has a virtual HQ with all team members working remotely. Artivity Support Service We extended our Support line service and significantly developed The Activity Support Service between 2021 and in 2022 and in 2023 the service continued to Erow. The NAPA Activity Support Service is a service for Activity Providers and includes a phone line for information and advice, a network of Activity Advisors, SUPPOrt groups online and in person and free resources. In 2023 the Activity Support Service supported hundreds of activity, care and support workers 3nd f3mily c3rers to prioritise wellbeing. We a150 e5tabli5hed the Resource, Advice an Information Network IRAINI a rnonthly community of practice, set up to provide free professional development and peer support for Activity Providers employed by NAPA members. This has been hugely successful with hundreds of attendees. Experts provide education for the first part of the 5e5sion enabling opportunitie5 to learn and Share from related positive practice example5. The Artivity Providers Advisory Group continues to grow and develop with over 60 members now involved in the coproduction of toolkit5, resources, research programrnes and product-ba5ed projects. Communications We continue to receive p051tive feedback on the rebrand and have expanded our comms and marketing campaigns. The website promotes the range of services that NAPA provides. The Activity Shed is a practice development platforrn for NAPA Member5, It h05t5 too15 to 5UPPOrt P051tive practice. It is continually evolving based on consultation with our members and specifically with Actlvity Providers. In 2023 2,300 members accesses the Activity Shed. We are in the process of enabling users to access the Activity Shed via an app, we look forward to launching the app in the late spring 012024.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 We have been delighted with the Increase in Social media attention and interest. We now have established Facebook. twitter, linked in and Instagram accounts. Our weekly NAPA News has been rebranded in line with all our digital cornmunication5 and subscription rates have soared. Subscribers receive weekly updates, resources, and news. We have a150 introduced a rnember only new51etter, this goe5 Out weekly and 5hare5 our weekly offer for rnembers, bundles of resources to support practice as well as opportunities to attend learning events. In 2023 we published over 100 new toolkits and re50urce5. Our publicatlOn5 reached over 100,000 downloads. Everything we publish is developed in consultation and provided at no or low cost. Highlights from 2023 l.Arts in Care Homes National Campaign and The Year of Connected Community Campaign.. NAPA launched our annu31 national campaign called "The Year of Connected Communitie5.' Year of Connected Communities Campaign- Thi5 initiative encouraged comrnunity engagement and facilitated meaningful connections and collaborations. Arts in Care Hornes - a five-year progrdmme, managed by NAPA and funded by The Baring Foundation and The Rayne Foundation came to an end. There is a wealth of arts and cultural activities taking place in care homes across England. These range from everyday cre3tive activities run by staff teams to large scale arts projects, artist-led sessions and partner5hip5 Wlth mu5eum5 and gallerie5. We promote and celebrate exi5tirig art5 activities and encourage more. Duririg Covid-19 we saw and experienced the importance of art and creativity in care settings, and the beneficial outcomes for all the participants. We have continued to shine a light on the importance of this work, which has been increasingly vit31 during the pandemic. The prograrnme culminated in a fantastic event at Somer5et House, bringing together care and arts organisations to celebrate the programme and consider next steps. Our funde have committed to an additional year's funding enabling us to m3nage the national day in 2024. The Arts in Care Homes report can be found here NationalDa OIArtslnCareHorne5-Ev31uation. df 2. NAPA conferen.. NAPA organised a conference in lune in central London, welcoming over a hundred Activity Providers and enthu5ia5t5. The event 5howca5ed positive practices and facilitated learning. with expert5 in Comrnunity Engagement from across the sector participating. 3. Projects and Partnerships and Research: NAPA formed new partnerships with Several organi58tions. such a5. Relish and My Life TV These partnerships provided NAPA members with access to free and discounted resources and training. enhancing their ability to promote wellbeing. We developed our corporate partnerships enabling us to provide free resources to the entire sector, such 3s The Jubilee Re50urce5 (Unilever Food Solutions) and the NAPA Calendar arid Afterrioon Tea Week Resources (Lakeland Dairies.) 4. Research.. Research - In 2023 NAPA launched our first research 5tr3tegy. NAPA 15 cornmitted to supporting research and evaluation, our activity in this area falls into two areas. Co-delivery of research programmes, in partnership with academic institutions, and the delivery of service and project evaluations. In 2023 our research partners include the University of Surrey. the univer51ty of East Anglia and University college London. Further information about our research activity can be found here Research and Evaluation activitie5.co.uk NAPA Activities na S. NAPA Awards: The NAPA Awards ceremony was a huge success, taking place in person at The Museum of Brands with the participation of hundred5 of activity and care teams. along with the individua15 they support. The photobook can be found here The National Activi Awards- NAPA Activitie5 a-activities.co.uk
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 NAPA Finantes Ambitious tsrgets for the commissioning of qu3lification5 were not realised in 2023. Several funding applications and spon50r5hip arrangement5 were not succe551ul. The fundraising strategy built on the work undertaken in 2022 and we exceeded our target. We were delighted to receive substantial corporate sponsorship from Unilever Food Solutions and Lakeland Dairies as well as Relish and Kyn. NAPA reserves as of 31st March 2023 were £2S8,062.00 (cash in bank plus 5hares.I Our cash position is healthy for a charity of our size, our reserves policy shows that we currently have reserves equal to approx. 8 months running c05t51. We aim to maintain the equivalent in reserve5 over the next 2 years. Risk management: The Chief Executive Officer and NAPA 8oard of trustee5 have continued to review the main ri5k5 facing the charity. These risks have been classified under headings with the actions set out below to rnitigate these risks- Financial risk: to ensure good forward planning and to continue to maintain a suitable reserves policy. Operational risk: to ensure th3t policies for Health 2nd Safety, Equal Opportunities 3nd Safeguarding are up-to-date and irnplemented,. to ensure that training and supervision for staff and volunteer5 15 con515tent and regular. Regulatory risk: to ensure good practice is followed regarding employment issues and the issues noted under operational risk,. to ensure compliance with relevant legislation reg3rding charities and companie5. Reputational risk.. to build on the charity's reputation for good practice and to continue to develop good working relationships with others. The NAPA Team We have expanded the core team. NAPA Associate tearn and engaged several Advisors and Ambassadors to guide us in our work. 1 want to thank the NAPA tearn for their openness. honesty 3nd ambition and the Activity Provider5 who keep u5 on track and remind us why we exist. I would also like to thank the NAPA Board of Trustees for their support and encouragement. the on£oinE commitment of our Board of Trustees, the NAPA statr team, the dedication and loyalty of our mernbers and the support of our key stakeholders and inve5trnent of our funders, enables us to do what we do. As we conclude the fiscal year 2023-2024, we express gratitude for the opportunity to serve individuals and their cornmunitie5. The achieved milestone5 and forged partnerships re3ffirrn our commitment. With renewed energy, we look forward to the year ahead, dedicated to advancing our mission and promoting wellbeing. Plans for 2024-25 We have great plans for 2024 as we embark on implementation of year 2 of our 3-year strategic plan. Our new Strategic framework bring5 clarity and focu5 to our effort5 and allow u5 to making strategy actionable and more imptsrtantly achievèble on a dèy-to-day basis. It is an exciting ènd ambitious plan that builds on all we do well, it is takirig the charity in innovative and important new directions. The strategy describes what we must do to fulfil our vision and demonstrates how we will continue to support the Sector to prioritise wellbeing.. at it5 heart there is a desire to expand our reach and measure our impact. It is designed to help coordinate our work and make our efforts more effective. It also helps us to be more accountsble and transparent.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 I came into Post In Septernber 2019, it ha5 certainly been an Interesting and rewarding 3 4 year5. We have worked hard over this time to listen to the needs of our rnembers. We have improved our membership offer, implemented new services, and 8dopted new ways of working. Undoubtedly the last four years ha5 presented us with huge challenges, but it has also given us OPPOrtunitie5 to innovate, and we have come out of it better and Stronger and in a p051tion to support even more members, Activity Providers and care and support services. Since the publication of our last Strategic plan. we have rnade a great deal of irnprovernent5.' we identified gap5 in our programmes of work and worked hard to bring in further resources to fund new services and improve existing ones. We introduced a new website, a practice development platform. 3 professional pathway, and the Activity Support Service. Behind the 5cene5 we have strengthened the way that we operate. We have modernised the way we manage our services. integrated a new finance system, and introduce home working. We are excited to continue our valuable work. We know that recent and current challenge5 place real pressure on all form5 of income and expenditure, collectively we are experiencing an unknown financial climate. We anticipate that there will be pressure on our income streams, whether that is through membership or training commissions. or through fundraising. The applic3tion proc&ss for grant funding has become rnore competitive. Increasing Salaries and investing in our team will increase cost pres5ure5. We will continue to monitor funding closely. Over the next 2 year5 we will seek to strengthen our financial resilience. We will continue to operate with the heart of charity and the head of a business, build a well led sustsinably funded charity that invests in our team and is held in high regard. Ourvalues wlll shape the way we wlll work as we pursue our strateglc oblectlves. NAPA'5 vision for the next 2 years: By 2026 NAPA will be known and respected for providing excellent support to Individual Activity Providers and 3Ctivity/wellbeing team5. Care and support team5, Care service5, the wider health, housing arid social care sector, and the friends and family of people with care and support needs. Six Strategic objectives will determine our programmes of work over the next three years. Objertive l.. To champion wellbeing, (activity, arts, cultural participation, and engagement) We will 3rticu13te our vision through our cornmunication5, website, practice development platforrn. resources. information, guidance. qualification, and training course content. Demonstrate our commitment, through our dedicated national programme Arts in Care Homes,, and our range of partnership project5 and research programmes. Objertive 2.. To professionalise the role of the Artivity Provider Investigate registration potential as 'nation31 profe55ional body, for Activity Providers. Gather interest in developing a professional registration of Activity Providers and professionals. Launch competence framework, professional standards, and rules of conduct. Raise the profile of Activity Providers by gathering, sharing, and celebr3ting examples of positive activity practice. Establish professional development pathway as the preferred'learning provider., Objective 3.. To extend our reach Grow our membership, services. programmes. and campaigns. Improve our infrastructure and 8row our team. Provide services. programmes and campaigns that are intentionally inclusive. Become a greener organisation.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Objective 4.. To work better together Develop partnership projects with value aligned organisations to maximise impact. Develop our research programme and evaluation capacity. Translate and disseminate best practice approache5. informing NAPA'S core programrnes of work. Objective 5.. To improve perception5 Contribute to national debate and influence change. Demonstrate our commitment through our Positive Ageing campaign IGrow Old Disgracefully.) Objective 6.. To be financially stable and 5UStainable Develop audit processes to enable sustainable financial management. Formulate financial plans to ensure all str&ams of work deliver return on investment. Increase income generation with clear targets acr055 all programme5 of work. Decrease relative expenditure. Hllèry Woodhead Chlef Exe¢utlve Offlcer
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Structurei governance and management The charity is a company limited by guarantee. The ch3ritV'5 objects are to set st3ndards of appropri3te pr3Ctices reg3Tding the provision of activities for older per50n5 and adults with learning disabilitie5. The Trustee5 confirm that they have referred to the Charity Commission's guidance on public benefit None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guaTrntee to contribute £1 in the event of winding up and for a year after they cease to be a member. The trustees set the policies of the charity and exercise overall control. while day-to-day matters are dealt with bv employees. Trustees are appointed by invitation and drawn from our network of Contacts across the care sector. We aim to have a cross-section of skills and geoEraphic representation. Potential Trustees are invited to attend and observe a Meeting prior to being formally appointed. All new Trustees are sent an information pack based on materials generated by the Charitv Ctsmmission. NAPA does not work directly with care setting residents or tenant5 but by supporting care tearns to enable meaningful engagement. Our aim Is to ensure that skilled, well informed staff generate life. love and laughter to ensure older people have more fulfilled lives. S Ascot S Cooper S Goldsmith- ITreasurerl TPaine, MBE O Thomas- Ichairmanl G V Haynes- (Vice Chairman) C Wills-cole E Watkinson S Leatham IResigned on 29 October 20241 IResigned on 29 October 20241 IAppointed on 29 October 20241
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 ststement of Trustees, Responsibilities The trustees, who are also the directors of National Activity Providers Association for the purpose of company law, are re5pon5ible for preparing the Trustee5' Report and the financial Statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Cornpany Law requires the trustee5 to prepare financial 5tatement5 for each financial year which give a true and fair view of the state of affairs ol the charitsble cornpany and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for th8t year. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them con515tently,' observe the methods and principles in the Charities SORP.. make judgements and estimates that are reasonable and prudent,. State whether applicable UK Accounting Standards have been followed. Subject to any material departures disclosed and explained in the financial statements,. and prepare the financial 5tatement5 on the going concern basi5 unless It is inappropriate to pre5urne that the charitable company will continue in operation. The tru5tee5 are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotlandl Act 2005 2nd the Charities Accounts (Scotlandl Regulations 2006 la5 3mendedl. They are a150 responsible for Safeguarding the 855et5 of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Disclosure of inforrnation to Independent examiner each of the tru5tee5 has confirmed that there is no inforrnation of which they are aware which is relevant to the Independent examination. but of which the Independent examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the Independent examiner is aware of Such Information. The trustees, report was approved by the Board of Trustees. O Thomas Trustee 10-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONAL ACTIVITY PROVIDERS ASSOCIATION report to the trustees on my examination of the financial statement5 of National Activity Providers Association Ithe charitable company) for the year ended 31 March 2025. Responsibilities and basis of report A5 the trustees of the charitable cornpany land a150 It5 directors for the purposes of company lawl you are re5pon5ible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment Iscotlandl Act 2005 (the 2005 Act), the Charities Accounts (Scotlandl Regulations 2)6 las amended) and the Cornpanie5 Act 2006 (the 2006 Act). Having sat15fied myself that the financial 5tatement5 of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's financi81 st3ternents carried out under section 44111 Icl of the 2005 Act and s&ction 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed the requirernent5 of Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006 las amendedl and all the applicable Oirections given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner'5 Statement Since the charitable company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scot12nd your examiner must be a member of a body listed in Regulation 11121 of the Charities Accounts (Scotlandl Regulations 2006 la5 arnendedl. I confirm that l am qualified to undertake the examination because l am member of the ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charitable company as required by section 386 of the Cornpanies Act 2006. the financial staternents do not accord with those records,. or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter consid&r&d as part of an independent &xamination.' or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting 3nd reporting by charities applicable to charities preparing their financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have corne 3cr05s no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial Statements to be reached. Use gf my report Thi5 report 15 rnade 501ely to the Board, in accordance with Section 145 of the Charitie5 Act 2011. My independent examination has been undertaken so that I might state to the Board those matters l am required to state to them in an Independent Examin&r's report and for no other purpose. To the fullest extent permitted by law, I do not 3ccept or assume responsibility to anyone other than the Board, for my independent examiriation or for thi5 report. Caroline Brazier ACA DChA Cansdales Buslness Advisers Llmited Chartered Accountants The groadway Old Amer5ham Bucks HP70UT Dated: 20 June 2025 11
NATIONAL ACTIVITY PROVIDERS ASSOCIATION STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds Restricted lunds Total 2025 Totsl 2024 As restated Notes IncoTne and endowments from: Donations and legacies Charitable activities Investments 7,982 447,576 5,534 35,(X)O 42,982 447,576 5,534 46,355 369.836 5,054 105,405 Other incorne Totsl income 461,092 35,000 496,092 526,650 enditure on: Charitable activities 441,365 16,657 458,022 471,376 Totsl resources ÈxpendÈd 441,365 16,657 458,022 471.376 Net Incomellexpendlturel and net movement In funds before gains and losses on investments 19,727 18,343 38,070 55,274 Net gain5 on investments 11,937 11,937 6.131 Net lexpendlturell Income before transfers 31,664 18,343 50,(K17 61.405 Gross transfers between funds 19,131 119,1311 Net incomellexpenditurel forthe yearl Net movement in fund5 50,795 17881 50,007 61.405 Fund balances at l April 2024 200,521 22,958 223,479 162,074 Fund balances at 31 March 2025 251,316 22,170 273,486 223,479 The statement of financial activities includes all gains and losses recognised in the year. The statement of financial activities includes all gains and losse5 recognised in the year. All incorne and expenditure derive from continuing activitie5. The statement of financial activities also complies with the requirements for an income and expenditure account under the Cornpanie5 Act 2006. 12-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION BALANCE SHEET AS AT31 MARCH 2025 2025 2024 As restated Notes Fixed asset5 Investments io 123,473 111,536 Current asset5 Stocks Debto Cash at bank and in hand 12 882 53,445 149,109 li 34,374 207,190 241,564 203,436 Creditors.. amounts falling due within one year 13 181.2021 169,1811 Net current a5set5 160.362 134,255 Total assets less current Ilabllltles 283,835 245,791 Creditors.. amounts falling due after more than one year 14 110.3491 122,3121 Net a55ets 273.486 223.479 Incoffle funds Restricted funds Unrestricted funds 16 22,170 251.316 22,958 200,521 273,486 223,479
NATIONAL ACTIVITY PROVIDERS ASSOCIATION BALANCE SHEET ICONTINUEDI AS AT31 MARCH 2025 The cornpany 15 entitled to the exernption from the audit requirement contained In section 477 of the Companies Act 2006, for the year ended 31 March 2025. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financi31 statements. The trustees. responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financi31 statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming re50urce5 and application of resources. including its incorne and expenditure. for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regirne. The financial statetnents were approved by the Trustees on 20 June 2025 Tro4 P O Thomas Trustee T Paine, MBE Trustee Company Rezi5tration No. 3482943 14-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information National Activity Providers Association is 3 private company limited by guarantee incorporated in England & Wale5. The registered office can be found on the legal and administrative page. 1.1 A¢¢ountin8 convention The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordanc& with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. St3tement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191., Financial Reporting standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prep3red under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of 3pproving the financial statements, the trustee5 have a reason3ble expectation that the charitable cornpany ha5 adequate re50urce5 to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds are unrestricted funds of the charity, which the trustee5 have decided at their discretion to set aside to use for a specific purptsse. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the note5 to the financial st3ternent5. 1.4 Income Incorne 15 recognised when the charitable company is legally entitled to it after any perforrnance conditions have been met, the arnounts can be measured reliably, and it is probable that incorne will be received. Cash donations are recoEnised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless p&rformance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charitsble company has been notified of an impending distribution, the amount 15 known, and receipt is expected. If the amount 15 not known, the legacy is treated as a contingent asset. 1.5 Expendlture Expenditure is recogni5ed on accruals ba515 a5 a liability 15 incurred. Expenditure include5 any VAT which cannot be fully recovered and is reported as part of the expenditu to which it relates.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ounting polltles Icontlnuedl 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured 3t cost or v31uation, net of depreciation and any impairment losses. Depreciation is recogni5ed so as to write off the cost or valuation of assets le5S their residual values over their useful lives on the following bases.. Fixtures. fittings & equipment 25% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the Carrying value of th& asset, and is r&cognised in the st3tement of financial 3Ctivities. 1.7 Flxed asset investments Fixed a55et inve5trnent5 are initially measured at transaction price excluding transaction costs. and are subsequently measured at fair value at each reportinE date. Changes in fair value are recognised in net incomellexpenditurel for the year. Transaction costs are expensed a5 incurred. 1.8 Stocks Stocks is valued at the lower of cost and net aliSable value. Net realisable value 15 the estimated Selling price less all estimated c05t5 of completion and costs to be incurred in marketing, selling and distribution. 1.9 Cash and cash equivalents Cash and cash equivalent5 include cash in hand. dep051t5 held at call with bank5, Other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shtswn within borrowings in 1.10 Taxation The charitable company 15 a registered charity within the definitions of section 50611) Incorne and Corporation Taxes Act 1988 and therefore it is not assessable to corporation tax on any surplus charitable funds. 1.11 Le35e5 Rentals pay3ble under operating leases, including any lease incentives received. are charged to income on a straight line basis over the terrn of the relevant lease. 1.12 Pension The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. 16-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Donations and legacies Unrestricted funds Restricted funds Total Unrestritied fund5 Restricted fund5 Total 2025 2025 2025 2024 2024 2024 Donations and gifts 7,982 35,000 42,982 23,888 22,467 46,355 Charitsble a¢tivities 2025 2024 meMbehIP subscriptions Shop incorne Research projects NAPA activity show Fee incorne 218,046 5,100 20,136 3,348 137,501 166,489 4.950 99.750 19,995 14,773 Baring Consultation NAPA Challenge NAPA award5 TTrining days income Advertising and commission 26.234 21,050 16.161 22,212 2.672 447,576 369,836 Analysis by fund Unrestricted funds Restricted funds 447,576 349,841 19,995 447,576 369.836
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Inve5trnent5 Unrestritted Unrestricted fund5 funds 2025 2024 Bank interest Interest receivable 5.054 5,534 5,534 5.054 Other income Unrestricted funds Unrestricted funds 2025 2024 As restated Donation from The Grow Old Disgracefully Charitsble Trust 105,405 105.405 The above value contain5 a prior year restatement in the form of inve5trnents a5 furid and share account held with Hargraves Lansdown. 18-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable activities 2025 2024 Staff costs Nation31 lottery isolated but not lonely project Training and travel Travel QCF courses Arts In Care Home Project System5 SUPPOrt Premises costs Printing. postage & stationery Telephone Conference cost5 Other costs Baring Consultation Support costs Managernent Fee Advertising and promotion Marketing- NAI New member5 Costs 279,212 268.370 3,227 5,040 600 4,696 39,728 9.537 12,811 537 1.271 3.916 26,162 17,998 10.847 17,349 3,040 2.724 360 37.580 ioi 52.150 19,995 14,806 600 29,139 4.250 20.501 2,769 11.974 10,789 3,269 17.277 458,022 471,376 Anzly5is by lund Unrestricted funds Restricted funds 441,365 16.657 428,914 42,462 458,022 471,376 Restrirted fund includes National Day of Art5 in Care Homes project cost of £16,65712024.. £22,467) out of which £9,537 relates to other project expenses which are included within "Arts In Care Horne Project £101 relates to project officer's travel & 5ub5iStence @xp&nse5 which are includ&d within "Travel" £4,250 relates to support cost expenses which are included within 'Management Fee" arid £2.769 relates to advert15ing and promotion expenses which are included within 'Marketing- NAI" And Baring cost of £nil 12024.. 19,9951 related to rnarketing and project cost which is included within 'Baring Consultation" Included within 5UPPOrt C05t5 15 the independent exarniner'5 fee of £4.62012024.. £4,636) and £nil12024.. £1,849) for other services. 19-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Tru5tee5 None of the trustees lor any persons connected with them) received any remuneration or benefits from the charitable company during the year12024.. None). No trustees were reimbursed for any expense during the year12024.. None). Employee5 Number of employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Direct activitie5 Administration Employrnent costs 2025 2024 Wages and Salaries Social security costs Other pension costs 251.037 21,650 6,525 242.566 19,687 6.117 279,212 268,370 During the year key man3gement received remuneration totalling £72,46512024.. £70,OISI and expenses totalling £Nil12024.. £Nill. Expen5e5 con51Sted of travel. mobile phone c05t5 and stationery 5upplie5. There were Nil rnembers of key management in the year12024.. Nill. There was one employees whose annual remuneration wa5 £60.000 or more12024.. 11. Galns and losses on Snvestments Unreslrirted funds Unrestrirted funils 2025 2024 As restated Unrealised gain on investment 11,937 6,131 11,937 6.131 20-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 io Fixed asset investments Investments Cost or valuation At l April 2024 Unrealised 83in 111.536 11,937 At 31 March 2025 123.473 Carrylng amount At 31 March 2025 123.473 At 31 March 2024 111,536 Investments are held with Hargraves Lansdown and the amount repSentS market value as at the balance sheet date. li Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayrnents and 3ccrued income 33,478 896 50.639 2,806 34,374 53.445 12 Stotks 2025 2024 Goods held for resale 882 13 Creditors.. amount5 falling due within one year 2025 2024 Other taxation and social security Trade creditor5 Accruals and deferred income 7,166 2,998 71.038 6,066 4.299 58.816 81,202 69.181 Included in accruals and deferred income is £Nil relating to deferred income which is for membership fees received in advance that relate to 202512024.. £nil relating to deferred income which is for membership fees received in advance that relate to 20241. 21
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Creditors.. amount5 falling due zfter more than one year 2025 2024 Accruals and deferred income 10,349 22,312 The whole amount in accruals and deferred income relates to deferred income which is for membership fees received in advance that relate to 2025, 2026, 2027 and 202812024.. whole arnount relates to deferred incorne which 15 for membership fees received in advance for 2025 to 20281. 15 Prior period adjustment Changes to the balance sheet At 31 March 2024 As previouslv Adjustment reported A5 restated Flxed assets Investments 111.536 111.536 Capital funds Incorne fund5 Restricted funds unstrICted funds 22,958 88,985 22,958 200.521 111.536 Totsl funds 111,943 111,536 223,479 Changes to the profft and loss account Period ended 31 Marth 2024 As previously Adjustment reported As restated Other incorne Unrealised gain5 on investments 105,405 6.131 105,405 6.131 Incomelexpenditure for the year 150.1311 111,536 61.405 Net movement in funds 150,1311 111,536 61,405 22-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Restrirted funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grant5 held on trust for specific purpose5'. Movement In fvnds Income Expenditure Balance at I April 2024 Transfers Balance at 31 March 2025 National Day of Arts in Care Homes 22,958 35.000 116,6571 119.1311 22,170 22,958 35,000 116,6571 119,1311 22,170 NatlOn31 Day of the Arts in C3re Homes - To dedicate a day to the arts in care home5 in order to focu5 attention on existing re50urce5 and empha515e the benefit5 of arts in care 5etting5. 17 Anaty5is of net assets between funds Unrestrlrted Restrlrted fvnds fund5 Total Fund balances at 31 March 2025 are represented bv.. Investments 123,473 138,192 110.3491 123.473 160,362 110.3491 22,170 Long term liabilities 251,316 22,170 273,486 18 Related party trzn5aclions There are no related party transactions during the year12024.. £Nonel. 23-