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← Advanced Life Support Group

2024-12-31-accounts

Annual report and accounts for the year ended 31st December 2024 Registered Company Number: 4580873 (England and Wales) Registered Charity Number: 1095478

Contents

Contents
A word from ALSG’s Chair of Trustees and CEO 03
Purpose, vision and values 04
Who we are 05
What we do 06
Course updates 07
In other news 08
Instructor development and support 09
2024 highlights 10
Social responsibility and EDI 11
Looking ahead 12
Financial review 13
Reference and administration details 14
Report of the trustees 15-16
Pay and renumeration of the Charity’s key personnel 17
Financial statements 18
Independent auditor’s report 19-23
Statement of financial activities 24
Balance sheet 25
Cash flow statement 26
Notes to the financial statements 27-38

A word from the ALSG Chair of Trustees & CEO

We are pleased to welcome you to our Annual report for 2024. This report reflects a year of continued growth, learning and resilience for ALSG, and we are proud to share the progress we’ve made together with our community, partners and supporters.

Sinead Kay, ALSG CEO

As Chair of Trustees and CEO, we are delighted to announce that this year, our work has reached new milestones with training over 300,000 candidates globally to help saves lives and improve patient outcomes.

We extend our deepest gratitude to our wonderful volunteer instructors, Working Group members and Trustees who continue to support the charity with their time and expertise. Their generous contributions make a lasting impact, and we are grateful for the passion and care each one of you brings to everything you do. Thank you for being an essential part of our community.

2024 saw some big changes, in particular on the Board of Trustees. We celebrated our long-serving Chair of Trustees, Prof. Kevin Mackway-Jones, who stepped down from the board after an incredible 34 years, of which he was Chair for 13. Kevin has worked tirelessly with ALSG to develop and deliver revolutionary training across the world. ALSG will be forever grateful to Kevin for his dedicated service and unwavering support that has played a vital role in shaping our journey and success. Kevin is not leaving us completely, as he will continue to co-chair the Manchester Triage Group with Jill Windle.

We are thrilled to welcome Stephanie Smith, retired Consultant Paediatrician, as our new Chair of Trustees. Stephanie brings a wealth of experience with ALSG, having recently stepped down from her role as Chair of the APLS Working Group. We eagerly anticipate working with Stephanie and are confident that ALSG is in capable hands.

Looking ahead, we remain committed to building a more inclusive, sustainable and effective organisation. With a clear strategy and a strong foundation, we are confident that the coming year will bring even greater progress. Thank you for being part of our journey.

Stephanie Smith, ALSG Chair of Trustees

3

Purpose, vision and values

Educate clinicians We excel at We continually to give them Mutual respect providing We listen, pioneer new confidence with our partners standardised, respond, approaches to knowledge and through shared quality-assured provide and improve medical practical skills to values and trust. training needed to support. education. save lives. save lives.

Vision

Mission

For more than 30 years our vision has remained the same:

To save lives and improve patient outcomes.

ALSG’s mission is to improve patient outcomes and preserve life by providing training and education to doctors, nurses, and other allied health professionals.

We believe this is still core to everything we do and we demonstrate our commitment to our vision, through our continuous development of the clinical training and education ALSG provides.

We pride ourselves on being a world leader, influencing and providing innovative lifesaving training for everyone who is responding to a medical emergency.

4

Who we are

Board of Trustees

As a not-for-profit charity, ALSG is governed by its Trustees, some of whom have worked with us for many years. Each Trustee comes with their specialist skills and knowledge which vary from clinical and commercial specialisms.

The Board guides the direction of the charity and advises on, and sets the strategy. In addition, the Trustees provide direction on regulatory and financial decisions, along with using their experience and skills to support the Senior Leadership Team (SLT).

Top L-R: Stephanie Smith, Alan Charters, Sarah Dickie, Kathy Doyle Bottom L-R: Tony Gleeson, Jessica Grundy, Michael Longman, Martin Edwards

Senior Leadership Team (SLT)

There are three members of the SLT, Sinead Kay, CEO, Clare Duffy, Director of Operations and Kate Denning, Director of Education & Development. Each SLT member has responsibility for specific functions and collectively the SLT manage the day-to-day running of the organisation. They work closely with and report to the Board of Trustees.

5

What we do

We are a charity committed to saving lives and improving patient outcomes. At ALSG we provide education packages for clinicians in the pre-hospital, hospital, and community settings. Our approach is to offer a blended learning programme culminating in a cohesive, best practice learning package including:

A course manual, giving the theoretical grounding Online learning where the theory is tested and applied Hands on-practical face-to-face training

Our blended learning packages have education at the heart and are developed by International Working Groups made up of clinical and educational specialists, underpinned by a Chairperson.

As a result of the commitment of our many volunteers, ALSG is able to continue to deliver life saving education right across the world and we are enormously grateful to each and everyone of them.

6

Course updates

Generic Instructor Course (GIC)

ALSG has been working throughout 2024 to launch our flagship Instructor training - Generic Instructor Course (GIC) 4th edition. The new GIC 4e reflects our ongoing commitment to delivering educationally robust training for our future instructors.

Working in partnership with the RCUK, the world-renowned ‘blue book’ was updated and rewritten to reflect current and best educational practice, along with the practical course and e-learning. We are very proud of the education package and thank all those involved in making it happen.

30 years of major incident training

In 2024, we proudly mark 30 years of delivering Major Incident Medical Management and Support (MIMMS) training—three decades of preparing healthcare professionals to respond effectively when it matters most

.

Since its launch, the MIMMS course has become a cornerstone of major incident preparedness worldwide, and has been recognised as a valuable training resource for event healthcare staff by the Manchester Arena Inquiry.

Acute Psychiatry

We are proud to announce the development of the second edition of the Acute Psychiatry course for adults (APEx), launching in 2025. This updated version builds on the success of the original course, with enhanced content designed to support clinicians in the effective assessment and management of adults experiencing acute mental health crises. Developed by subject matter experts and frontline practitioners, the second edition reflects current clinical guidelines, contemporary challenges, and best practice in multidisciplinary psychiatric care.

New for 2024 is the development of the Children and Young People’s Acute Psychiatric and Psychosocial Emergencies (CYP APEx) course - a ground breaking, multidisciplinary training programme developed in 2024 to meet the growing need for specialist care in children and young people experiencing acute psychiatric and psychosocial crises. Developed in collaboration with experts from emergency medicine, paediatrics, psychiatry, and the Royal Colleges, this course responds directly to increasing demand from frontline clinicians for structured, practical training in this complex and evolving area.

Child Protection in Practice

Child protection continues to evolve and in collaboration with the RCPCH, eight new Child Protection in Practice (CPiP) e-modules have been developed to enhance safeguarding training for healthcare professionals.

These interactive, scenario-based e-learning modules are designed to support clinicians in recognising and responding to child protection concerns in real-world clinical settings. They reflect current guidance and best practice, and aim to strengthen clinical confidence and decision-making in safeguarding contexts.

7

In other news

The Advanced Life Support Institute

In 2024 we announced the new name for our head office and training centre: The Advanced Life Support Institute!

This new name represents our continued commitment to innovation and excellence in medical education. The name “Institute” symbolises our vision for improving patient outcomes and saving lives through education, and marks an important milestone in our journey towards greater innovation, collaboration, and community engagement.

The Advanced Life Support Institute will continue to serve as a hub for learning and education, and after several years of renovation, it’s welcoming atmosphere is a place for inspiration, progress, and connection.

We can't wait to welcome you to the Advanced Life Support Institute.

In line with our strategic plan, we continue to work with NICHE International in delivering the Neonatal Care Course in emerging economies.

Three new Through this educators were collaboration, We are proud to recruited to ALSG shares its support Mountain support the experience in Rescue teams by growing demand structured, providing highfor the Generic evidence-based quality instructor Instructor Course. instructor training tailored to We welcome development to their unique Suzanne Moffat, help Baby Lifeline operational Sharon Kilkie and build a strong environments and Remy Toko to the network of skilled clinical challenges. team. educators.

8

Instructor development and support

Top l to r: Dr Jessica Grundy, Trustee; Sinead Kay, ALSG CEO; Clare Duffy, ALSG Director of Operations Middle l to r: Dr Kate Denning, ALSG Director of Education; Sarah Dickie, ALSG Trustee; Dr Martin Edwards, ALSG Trustee Bottom l to r: Celia Kendrick, HMIMMS Working Group Chair; Dr Anthony Gleeson, ALSG Trustee and MIMMS Working Group Chair

At ALSG, we deeply value the dedication and expertise of our volunteer instructors, who play a crucial role in delivering high-quality education and training to our community. To ensure they have the tools, knowledge, and support they need to succeed, we offer a range of webinars and support designed specifically for our volunteer instructors.

In September 2024, we ran our very first online, global webinar for instructors across all courses. This was an essential part of our commitment to the professional growth of volunteer instructors and included valuable sessions on giving difficult feedback, coaching from the perspective of an open water swimming coach and a fantastic session from a neurodivergent candidate becoming an instructor.

GIC 4e Instructor Support

During the development of the GIC 4e, we ran a series of webinars and did a podcast to support our instructors, centres and educators with the new course.

mMOET Instructor Support

Supporting instructors to use the Maternity Early Warning Score on mMOET courses. MEWS is a core deliverable within the NHS England 3-year delivery plan for maternity and neonatal services.

Paediatric Instructor Support Providing continuous support and professional development for our volunteer instructors to ensure that our instructors are fully equipped to deliver high-quality paediatric training.

9

2024 highlights

111 UK course centres

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7688 Provider course candidates trained in the UK

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2762
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7198 Candidates trained overseas

10

Social responsibility

At ALSG, our mission to improve patient care through high-quality training is underpinned by a strong commitment to social responsibility. In 2024, we continued to extend our impact beyond the classroom, supporting communities, healthcare professionals, and partner organisations in meaningful and sustainable ways.

We are committed to evolving our approach to social responsibility, with a focus on inclusive education, sustainability, and community impact. As we look to the future, we will continue to collaborate with our partners and stakeholders to ensure that our values are reflected in everything we do.

Equality, Diversity, and Inclusion (EDI)

At ALSG, our commitment to Equality, Diversity, and Inclusion (EDI) is fundamental to our mission of providing life-saving training to healthcare professionals worldwide. Our learning resources reflect the diversity of staff and patients who attend and are impacted by our training.

In 2024, we continued to strengthen our efforts to ensure our courses, workplace, and partnerships reflect the diverse and evolving needs of the communities we serve. A key focus this year has been on improving support for individuals with hidden disabilities, recognising the importance of fostering a truly inclusive environment for all.

ALSG has become a Sunflower-friendly site, demonstrating its commitment to supporting all staff and visitors to the Advanced Life Support Institute in Manchester.

The global ‘Hidden disabilities’ initiative helps individuals with non-visible disabilities, offering them the recognition and support they need and deserve. By joining the Sunflower network, ALSG aims to create a more inclusive and understanding environment for all.

11

Looking ahead

As we reflect on a year of progress, innovation, and collaboration, ALSG remains firmly focused on the future. In the year ahead, we will continue to evolve our courses, strengthen our partnerships, and expand our global impact—driven by our mission to improve patient care through high-quality, accessible education. In 2025, our priorities include:

We are excited about what lies ahead and remain deeply grateful to our faculty, centres, partners, and volunteers who make our work possible. Together, we will continue to educate, empower, and equip healthcare professionals with the skills they need to save lives—today and into the future.

12

2024

Financial Review

During the year the Charity’s total income was £2,064,511 (2023 £2,204,980), and the overall performance recorded a surplus of £94,301 (2023 surplus £186,729). Support costs, expended as a percentage of income, increased during the year to 6.73% (2023: 6.31%).

PRINCIPAL FUNDING SOURCES

There are three main sources of funding that all support training course provision, training course development and feedback and quality assurance activities:

PRINCIPAL RISKS AND MANAGEMENT

The trustees and senior leadership team have conducted a review of the major risks to which the charity is exposed. The principal risks are NHS funding and the impact on training budgets and instructor availability. A risk management policy and system has been prepared, which details the steps that have been taken to mitigate the risks.

RESERVES POLICY

The Trustees reviewed the reserves policy to and decided that they would require a six month foreseeable fixed expenditure (including purchase of fixed assets) and this prudent approach provides ALSG with a level of funds available to respond as situations change. They consider that the ideal level of reserves as at 31st December 2024 would be £600,000. At this level, the Trustees feel that they would be able to continue the current activities of the charity in the event of a significant fall in take up of courses. As at 31st December 2024, the 'free reserves' i.e. funds not already invested in fixed assets, amount to £859,362 which exceed the required level by £259,362.

INVESTMENT POLICY

ALSG is investing funds in a prudent way, ALSG continues to invest in cash deposits in the bank to maintain an amount in the current account sufficient to cover immediate needs. ALSG has a cash and investment policy, and this governs investment processes and decision-making.

13

REFERENCE AND ADMINISTRATION DETAILS

2024

CHARITY NAME AND REGISTERED NUMBERS

PRINCIPAL AND REGISTERED OFFICE

Advanced Life Support Group Company No. 4580873 Charity No. 1095478

Advanced Life Support Group 29-31 Ellesmere Street, Swinton Manchester M27 0LA

TRUSTEES/DIRECTORS

SENIOR LEADERSHIP TEAM

Dr Alan Charters - appointed 30th January 2008 Ms Sarah Dickie - appointed 2nd December 2021 Ms Kathy Doyle - appointed 5th October 2009 Dr Martin Edwards - appointed 2nd December 2021 Dr Anthony Gleeson - appointed 12th October 2023 Dr Jessica Grundy - appointed 6th July 2023 Mr Michael Longman - appointed 6th July 2023 Dr Stephanie Smith - appointed 12th October 2023

Secretary and Chief Executive Officer: Mrs Sinead Kay

Director of Operations: Mrs Clare Duffy

Director of Education & Development: Dr Kate Denning

Prof Kevin Mackway-Jones (resigned 1st October 2024)

Director of Finance: Mr Nick Brooks

Dr Peter-Marc Fortune (resigned 17th January 2025)

PROFESSIONAL ADVISORS

EXTERNAL AUDITOR

BANKERS

Beever and Struthers Suite 9b, The Beehive Shadsworth Business Park, Lions Drive Blackburn, BB1 2QS

Royal Bank of Scotland PLC Drummond House 1 Redheughs Avenue Edinburgh EH12 9YH

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2024

REPORT OF THE TRUSTEES

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, its memorandum and articles of association, and constitutes a company, incorporated on the 4th November 2002, limited by guarantee, as defined by the Companies Act 2006. In the event of the company being wound up members are required to contribute an amount not exceeding £10. The company was registered as a charity on 20th January 2003.

Our Trustee Board meets four times each year. They are responsible for the strategic direction and policy of the charity. At present there are eight members, six from clinical backgrounds and two from commercial specialties, each bringing a vast range of knowledge. The CEO supported by the Senior Leadership Team has day-to-day responsibility for the charity activities via a scheme of delegation. ALSG has 22 full time equivalent permanent employees. Volunteers contribute significantly to the charity; in some instances, as expert working group members developing and quality assuring the courses, and in others as instructors teaching on courses. The network of around 6,000 volunteers internationally is at the heart of what we do and work alongside us to achieve our aim of saving lives and improving patient outcomes by providing training.

15

2024

REPORT OF THE TRUSTEES

RECRUITMENT AND APPOINTMENT OF TRUSTEE BOARD

Under the requirements of the Memorandum and Articles of Association the members of the Trustee Board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. The Chair of Trustees stepped down in October 2024, and the new Chair Stephanie Smith, was recruited. A Trustee board review has taken place and it was decided to embed the new Chair before recruiting additional Trustees.

TRUSTEE INDUCTION AND TRAINING

All existing trustees are already familiar with the work of the charity through continued involvement in course development, course teaching and research.

New trustees are encouraged to complete online trustee training and familiarise themselves with the charity and the context within which it operates. These are led by the Chief Executive of the charity and cover:

FUNDRAISING

The charity had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

16

2024

PAY AND REMUNERATION

PAY AND REMUNERATION OF CHARITY’S KEY LEADERSHIP PERSONNEL

The Trustee Committee chaired by the Chair of Trustees reviews and agrees the pay and remuneration of all staff each year including the Senior Leadership Team (SLT). The ratio of senior pay to lowest pay is 1:10 overall and 1:4 for office-based staff. The approach is:

A full benchmarking exercise is In other years, a percentage pay completed as part of the strategic increase will be considered at the plan preparation which is then set for April Trustee meeting based on the duration of the plan. performance, general market conditions and scenario planning.

New roles may be benchmarked using All members of staff undertaking the report from the benchmarking the same role will have the same exercise. benchmarked pay.

The benchmarking exercise is completed by the SLT using a third party.

TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

The trustees (who are also the directors of Advanced Life Support Group (ALSG) for the purposes of company law) are responsible for preparing the Report of the Trustees (incorporating Directors’ Report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

17

FINANCIAL STATEMENTS

2024

PREPARATION OF FINANCIAL STATEMENTS

Company law requires the trustees to prepare financial statements for each financial 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 those financial statements, the trustees are required to:

ACCOUNTING RECORDS

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom covering the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

RELATED PARTIES

AUDITORS

There have been no related party transactions in the reporting period that require disclosure.

The auditors, Beever and Struthers will be proposed for reappointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the Board of Trustees on 10th July 2025 and signed on behalf by:

Stephanie Smith, Chair of Trustees

18

INDEPENDENT AUDITOR’S REPORT 2024 TO THE MEMBERS OF ADVANCED LIFE SUPPORT GROUP

OPINION

We have audited the financial statements of Advanced Life Support Group (the “charitable company”) for the year ended 31 December 2024 which comprise the Statement of Financial Activities (incorporating an income and expenditure account), the Balance Sheet, the Cash Flow Statement and the notes to the financial statements, including a summary of significant accounting policies in note 2. 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).

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 charitable company 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.

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 December 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; and

have been prepared in accordance with the requirements of the Companies Act 2006.

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 the charitable company’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.

19

INDEPENDENT AUDITOR’S REPORT 2024 TO THE MEMBERS OF ADVANCED LIFE SUPPORT GROUP

OTHER INFORMATION

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the other information. 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.

In connection with our audit of the financial statements our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the trustees’ report the directors’ report included within the which includes the directors’ report prepared trustees’ report has been prepared in for the purposes of company law, for the accordance with applicable legal financial year for which the financial requirements. statements are prepared is consistent with the financial statements; and

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

the financial statements are not in agreement with the accounting records and returns; or

certain disclosures of trustees’ remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit; or

the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ADVANCED LIFE SUPPORT GROUP

2024

RESPONSIBILITIES OF DIRECTORS

As explained more fully in the Trustees’ Responsibilities Statement for the financial statements set out on pages 26-40, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed on the next page.

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INDEPENDENT AUDITOR’S REPORT 2024 TO THE MEMBERS OF ADVANCED LIFE SUPPORT GROUP

EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING IRREGULARITIES, INCLUDING FRAUD

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.

we identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our knowledge and experience of the charity sector.

we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Companies Act 2006, the Charities Act 2011, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation.

we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence.

identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

performed analytical procedures on income and salaries to identify any unusual or unexpected relationships.

tested journal entries to identify unusual transactions.

assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias.

investigated the rationale behind significant or unusual transactions.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ADVANCED LIFE SUPPORT GROUP

2024

EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING IRREGULARITIES, INCLUDING FRAUD (CONT’D)

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located 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 charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members 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 charitable company and the charitable company’s members as a body for our audit work, for this report, or for the opinions we have formed.

15 July 2025

Mark Bradley FCA (Senior Statutory Auditor) Dated For and on behalf of BEEVER AND STRUTHERS Statutory Auditor Suite 9b, The Beehive, Shadsworth Business Park, Lions Dr, Blackburn, BB1 2QS

256 23

ADVANCED LIFE SUPPORT GROUP

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND NET EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31[st] December 2024

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND NET EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31[st] December 2024		 STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND NET EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31[st] December 2024		 STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND NET EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31[st] December 2024		 STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND NET EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31[st] December 2024
es
31.12.24 31.12.23
Unrestricted Unrestricted
Total Funds Total Funds
£ £
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities 6
Run, develop and quality assure courses 2,001,450 2,194,903
Investment 4 57,678 4,348
Other 5 5,383 5,729
Total income and endowments 2,064,511 2,204,980
EXPENDITURE ON
Charitable activities 7
Run, develop and quality assure courses 1,970,210 2,018,251
Total expenditure 1,970,210 2,018,251
NET INCOMING RESOURCES 94,301 186,729
RECONCILIATION OF FUNDS
Total funds brought forward 1,185,018 998,289
TOTAL FUNDS CARRIED FORWARD 1,279,319 1,185,018

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities

The notes on pages 27 to 38 form part of these financial statements

ADVANCED LIFE SUPPORT GROUP

BALANCE SHEET

AS AT 31[st] December 2024

eer

31.12.24 31.12.23
Unrestricted Unrestricted
Total Funds Total Funds
Notes £ £
FIXED ASSETS
Tangible assets 14 419,957 428,476
CURRENT ASSETS
Stocks 15 7,811 8,838
Debtors 16 223,067 380,806
Cash at bank and in hand 1,269,389 1,025,833
1,500,267 1,415,477
CREDITORS
Amounts falling due within one year 17 (640,905) (658,935)
NET CURRENT ASSETS 859,362 756,542
TOTAL ASSETS LESS CURRENT LIABILITIES 1,279,319 1,185,018
NET ASSETS 1,279,319 1,185,018
FUNDS OF THE CHARITY 20
Unrestricted funds 1,279,319 1,185,018
TOTAL CHARITY FUNDS 1,279,319 1,185,018

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The financial statements were approved by the Board of Trustees and authorised for issue on 10[th] July 2024 and were signed on its behalf by:

Stephanie Smith – Chair of Trustees Company number 04580873

The notes on pages 27 to 38 form part of these financial statements

ADVANCED LIFE SUPPORT GROUP

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31[st] December 2024

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31[st] December 2024		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31[st] December 2024		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31[st] December 2024		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31[st] December 2024
ee
31.12.24 31.12.23
Notes £ £
Cash flow from operating activities:
Cash generated from operations 23 196,270 87,603
Net cash provided by operating activities 196,270 87,603
Cash flows from investing activities:
Purchase of tangible fixed assets (10,392) (15,793)
Interest received 57,678 4,348
Net cash used in investing activities 47,286 (11,445)
Change in cash and cash equivalents in the reporting period 243,556 76,158
Cash and cash equivalents at the beginning of the reporting
period 1,025,833 949,675
Cash and cash equivalents at the end of the reporting
period 1,269,389 1,025,833

The notes on pages 27 to 38 form part of these financial statements

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024

ees

1. LEGAL FORM AND OTHER INFORMATION

Advanced Life Support Group is a private charitable company limited by guarantee, which was incorporated in England. In the event of the charity being wound up, members are required to contribute an amount not exceeding £10. The registered office is:

29-31 Ellesmere Street Swinton Manchester M27 0LA

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

The financial statements are presented in sterling and rounded to the nearest pound.

Preparation of the accounts on a going concern basis

The Trustees have prepared the accounts on a going concern basis, as the Charity now looks to have recovered from the COVID-19 pandemic. They believe that they have adequate reserves, after reviewing the reserve policy and increasing the policy to a 6 month foreseeable fixed expenditure and has the funds in place to deal with potential future risks to the charity.

Key estimates and judgements

Income

All income is recognised once the charity has entitlement to the funds, any performance conditions attached to the items(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. The following specific policies apply to categories of income:

Income from grants, whether "capital" or "revenue" grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Training Course Fees are included on a receivable basis. Course fees from some courses are invoiced in advance and, therefore, deferred and included in income in the relevant financial year when the course is held.

Royalties are included in income when notification of entitlement is received from the publisher. The Royalties received are shown net of amounts payable to overseas partners, which are due as a contribution for translating the publications.

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024

ees

Venue Hire is included in other income when an invoice is raised following the use of the venue. Investment income relates to interest received from bank deposits and is included in income when receivable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered, and has been classified under headings that aggregate all cost related to the category.

Charitable activities

This includes costs of the charity incurred in the delivery of its activities and services.

Governance costs

The costs include external audit, legal advice for trustees and costs associated with constitutional and statutory requirements including the cost of trustee meetings and preparing statutory accounts. They also include the costs associated with the strategic management of the charity including employee attendance at meetings and administrative support to the trustees.

Allocation and apportionment of costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include Finance, IT, HR, Health & Safety and Building, Marketing and governance costs which support the Charity’s activities. Where costs cannot be directly attributed to particular headings, they have been allocated to support costs on a basis consistent with the use of resources (i.e. staff time spent, floor space etc).

Tangible fixed assets

Assets costing £100 or more, and with an expected useful life of more than one year, are capitalised at cost.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

The Trustees have reviewed the residual value of the leasehold property as at 31 December 2024 and have the view that it is at least the “deemed cost” of £400,000, and therefore the depreciable amount is zero. In accordance with the Companies Act 2006 all tangible assets are to be depreciated. The Trustees do regular impairment reviews.

Stocks

Stocks are valued at the lower of cost or net realisable value, after making due allowance for obsolete items. Cost is determined using the First In, First Out (FIFO) methodology.

Taxation

The charity is exempt from corporation tax on its charitable activities.

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED

31[st] December 2024 - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.

Pension costs

The charity contributes to a group Personal Pension Plan, which is a defined contribution scheme, operated by Foster De Novo for all eligible employees. Contributions to the scheme are charged to the Statement of Financial Activities as and when they become payable.

Donated services

The Trustees have reviewed the guidance in Charities SORP (FRS 102) (effective 1 January 2019) in relation to volunteers. The guidance states that donated services must be recognised as income when the following criteria are met: there is entitlement to the donation, it is probable that the economic benefits from the donation will flow to the charity, and the measurement of the donation can be measured reliably.

The trustees have agreed that although the first two criteria are met, the fair value or value to the charity could not be measured reliably: that the cost to the charity of producing a value would be prohibitive and that the users of the accounts would not benefit by a better understanding if the valuation was included.

Debtors

Debtors are recognised at the settlement amount due.

Prepayments

Prepayments are valued at the amount prepaid.

Cash

Cash comprises bank deposits. For some accounts a notice period is required for funds withdrawn.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st ] December 2024 - continued

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31[st ]December 2024 - continued		 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31[st ]December 2024 - continued		 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31[st ]December 2024 - continued		 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31[st ]December 2024 - continued		 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31[st ]December 2024 - continued
ees
4. INVESTMENTS
31.12.24 31.12.23
£ £
Deposit account interest 57,678 4,348
5. OTHER
31.12.23 31.12.22
£ £
Other Income received 5,383 5,729
Government grants received - -
5,383 5,729
6. INCOME FROM CHARITABLE ACTIVITIES 6. INCOME FROM CHARITABLE ACTIVITIES
31.12.24 31.12.23
Activity £ £
Course fees and course materials Run, develop & quality assure courses 1,774,227 1,884,930
Royalties Run, develop & quality assure courses 227,223 309,973
2,001,450 2,194,903

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024 - continued

7. CHARITABLE ACTIVITIES COSTS

Direct costs Support costs Totals
(see note 8) (see note 9)
£ £ £
Run, develop & quality assure courses 1,831,218 138,992 1,970,210
8. DIRECT COSTS OF CHARITABLE ACTIVITIES 8. DIRECT COSTS OF CHARITABLE ACTIVITIES
31.12.24 31.12.23
£ £
Staff costs_(Note 2023 includes contractor costs)_ 971,380 955,528
Other operating leases 6,314 4,927
Rates and water 6,317 6,431
Insurance 12,357 11,222
Light and heat 14,675 12,099
Telephone 3,234 2,561
Postage and stationery 9,119 11,813
Bad debts 990 11,584
Course related costs including materials 628,923 644,781
Marketing and professional fees 40,714 63,255
Professional IT costs and support 48,306 40,380
Repairs and renewals 46,623 72,054
Staff training, travel and expenses 14,915 17,408
Depreciation 18,154 14,325
Interest payable and similar charges 9,197 10,653
1,831,218 1,879,021
9. SUPPORT COSTS 9. SUPPORT COSTS
31.12.24 31.12.23
£ £
Finance 599 702
Information technology 12,349 12,416
HR, Health & Safety & Building 12,349 12,416
Marketing 24,699 24,831
Governance costs 88,996 88,865
138,992 139,230

Where costs cannot be directly attributed to each support cost they have been apportioned, based on staff time spent and floor space used, as appropriate.

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED

31[st] December 2024 - continued

10. NET INCOME

31.12.24 31.12.23
£ £
Depreciation - owned assets 18,911 14,921
Other operating leases 6,577 5,132

11. TRUSTEES' REMUNERATION AND BENEFITS

None of the Trustees received remuneration or other benefits for the year ended 31 December 2024, nor for the year ended 31 December 2023.

Trustees' expenses

During the year 3 Trustees were reimbursed travelling expenses for attendance at the conference and course days and this totalled £853 (2023 £919).

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024 – continued

12. STAFF COSTS

31.12.24 31.12.23
£ £
Wages and salaries (including child care costs) 921,483 897,190
Social security costs 63,186 78,417
Other pension costs 94,642 86,091
1,079,311 1,061,698
Allocated to:
31.12.24 31.12.23
£ £
Charitable activities 971,380 955,528
Governance 64,759 63,702
Support 43,172 42,468

Wages and salaries have been reduced by way of salary sacrifices as requested by a number of employees and alternative payment made as follows:

Additional pension contribution 33,879 29,632
The average number of total employees (headcount) during the year was as follows:
31.12.24 31.12.23
Charitable Activities 24 22
Governance 1 1
Support 1 1
26 24
The full time equivalent number of employees was 22 (2023 - 20).

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024 - continued

12. STAFF COSTS continued

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000

31.12.24 31.12.23
£70,000 - £79,999 £70,000 - £79,999 2 2
£80,000 - £89,999 £80,000 - £89,999 1 1
3 3

Key management personnel of the charity comprise the Trustees and Senior Leadership Team. Total key management personnel remuneration was £315,819 (2023 £300,946).

The higher paid members of staff also received pension contributions of £43,799 (2023 £41,760) of which £23,560 (2023 £22,463) is from salary sacrifice.

13. AUDITOR'S REMUNERATION

The audit fees (excluding VAT) charged during the year were £12,650 (2023 - £12,270).

Fees charged (excluding VAT) for other services during the year were £280 (2023 - £290).

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024 - continued

14. TANGIBLE FIXED ASSETS

Leasehold
Land and Course Office Computer
Buildings Equipment Equipment Equipment Totals
COST £ £ £ £ £
At 1 January 2024 400,000 117,628 27,444 86,987 632,059
Additions - 3,833 4,015 2,544 10,392
Disposals - - - - -
At 31 December 2024 400,000 121,461 31,459 89,531 642,451
DEPRECIATION
At 1 January 2024 - 99,829 25,703 78,051 203,583
Charge for year - 11,329 695 6,887 18,911
Estimated on disposal - - - - -
At 31 December 2024 - 111,158 26,398 84,938 222,494
NET BOOK VALUE
At 31 December 2024 400,000 10,303 5,061 4,593 419,957
At 31 December 2023 400,000 17,799 1,741 8,936 428,476

The Original cost of the Leasehold land and buildings was £572,112. The Leasehold Property was valued at £400,000 on an open market basis in August 2012 by Robert Pinkus & Co, Chartered Surveyors, and at that stage the property was revalued downward to £400,000, and the impairment went to the SOFA. On transition to FRS102 this value was adopted by the Trustees as the “deemed cost”.

15. STOCKS

31.12.24 31.12.23
£ £
Stock of course materials 7,811 8,838

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024 - continued

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24 31.12.23
£ £
Trade debtors 67,714 93,436
Prepayment and accrued income 155,353 287,370
223,067 380,806
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£ £
Trade creditors 114,345 140,634
Accruals and deferred income 494,863 489,308
Taxation and social security 22,695 21,459
Other creditors 9,002 7,534
640,905 658,935
18. DEFERRED INCOME
£
Balance as at 1 January 2024 330,016
Amount released to Income from Charitable activities (305,105)
Amount deferred in year 266,220
Balance as at 31 December 2024 291,131

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

18. DEFERRED INCOME

19. COMMITMENTS

Operating lease commitments

At 31st December 2024 the charity had total future minimum lease payments under non-cancellable operating leases as set out below:

31.12.24 31.12.23
£ £
Not later than one year 6,861 5,163
Later than one year and not later than five years 2,737 -

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024 - continued

20. MOVEMENT IN FUNDS

Net
movement At
At 1.1.2024 in funds 31.12.2024
£ £ £
Unrestricted funds
General fund 1,185,018 94,301 1,279,319
TOTAL FUNDS 1,185,018 94,301 1,279,319
2023 Comparatives 998,289 186,729 1,185,018 2023 Comparatives 998,289 186,729 1,185,018 2023 Comparatives 998,289 186,729 1,185,018 2023 Comparatives 998,289 186,729 1,185,018

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 2,064,511 1,970,210 94,301
TOTAL FUNDS 2,064,511 1,970,210 94,301
2023 Comparatives 2,204,980 2,018,251 186,729 2023 Comparatives 2,204,980 2,018,251 186,729 2023 Comparatives 2,204,980 2,018,251 186,729 2023 Comparatives 2,204,980 2,018,251 186,729

ADVANCED LIFE SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] December 2024 - continued

21. PENSION COMMITMENTS

The group Personal Pension Plan is a defined contribution scheme, and is open to all employees. Employee contributions are not compulsory. The employer contribution is either 7% or 7.5%. Some employees have accepted a salary sacrifice in exchange for additional pension contribution.

The pension cost to the charity for the year was £94,642 including Term Assurance of £5,037 (2023 £86,091 including Term Assurance of £4,073).

At the year-end there were outstanding contributions payable to the scheme of £9,002 (2023 £7,534).

22. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

23. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.12.24 31.12.23
£ £
Net income for the reporting period
(as per the statement of financial activities) 94,301 186,729
Adjustments for:
Depreciation charges 18,911 14,921
Interest received (57,678) (4,348)
Decrease/(increase) in stocks 1,027 6,937
Decrease in debtors 157,739 (150,543)
Increase/(decrease) in creditors (18,030) 33,907
Net cash provided by operating activities 196,270 87,603

24. ANALYSIS OF CHANGES IN NET DEBT

At start of year Cashflows At year end
£ £ £
Cash 1,025,833 243,556 1,269,389
Cash equivalents - - -
TOTAL 1,025,833 243,556 1,269,389