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2025-12-31-accounts

GROUP AND SUBSIDIARY ANNUAL REPORT AND CONSOLIDATED ACCOUNTS FOR THE PERIOD

1 JANUARY 2025 TO 31 DECEMBER 2025

Charity Registration Number: 1100927

Company Registration Number: 3761777

IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

CONTENTS

Secton Pages
Legal and Administratve Informaton 1-2
Trustees’ Report 3-9
Independent Auditor’s Report 10-12
Consolidated Statement of Financial Actvites 13
Balance sheets
-
Group		 14
-
Charity		 15
Statement of Cash Flows and Consolidated Statement of Cash Flows 16
Notes to the accounts 17-24

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Legal and Administrative Information

Trustees

P Anderson[1] S Baker[1] I Blake-James[2] P Britton[1 2 ] (resigned 13 May 2025) M Bushell[1 2] V Espley[1] W Friar R Gaston[2] W Grant[1 2] S Lerwill[1 ] (resigned 19 November 2025) A Lunn (appointed 10 June 2025) A McKenna (appointed 11 June 2025, resigned 26 January 2026) A Paul (appointed 30 March 2026) R Sharp

Note.

[1] Member of the Finance and General Purposes Committee

2 Member of the Appointments Committee

Chair

M Bushell (appointed 19 November 2025)

Chief Executive Officers

L Bennett

Company Secretary

V Roe

Registered office address:

Bristol & Bath Science Park Dirac Crescent Bristol BS16 7FR

Independent Auditor:

Sumer Auditco Limited County Gate County Way Trowbridge BA14 7FJ

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Bankers:

CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Barclays Bank UK PLC 1 Churchill Place London E14 5HP

COIF Charities Deposit Fund Senator House 85 Queen Victoria Street London EC4V 4ET

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES REPORT

Trustees’ Report

The trustees present their report which also incorporates the directors report for the period 1 January 2025 to 31 December 2025.

IDPE is a company limited by guarantee and a registered charity governed by its memorandum and articles. Charity number: 1100927. Company number: 3761777. The directors of the charitable company ("the charity") are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. IDPE was registered as a company on 28 April 1999 and as a charity on 27 November 2003.

Legal and administrative information set out on pages 1 and 2 forms part of the report. The accounts comply with current statutory requirements, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

Objects of the charity

The objects (“the Objects”) of the charity, as laid down in the Memorandum of Association, are to promote education for the benefit of the public by:

Policies adopted to further the objects of the charity

IDPE aims to enable all schools, from the state and independent sectors, to develop cultures of giving, so that they can provide the best educational experience for young people.

IDPE does this by championing best practice in schools’ fundraising and engagement through providing training, guidance, support, benchmarking and partnership work across the schools’ sector.

Structure, governance and management

IDPE is governed by the Board of trustees. The list of trustees is set out on page 1 of this report. There are two sub-committees, both of which have established Terms of Reference, approved by the full board:

The Finance and General Purposes Committee: terms of reference state the purpose of this committee is to monitor the charity’s financial performance, including the operating account and any designated reserves, and to examine other relevant operational and statutory matters relating to the financial and general management of IDPE.

The Appointments Committee: terms of reference state the purpose of this committee is to review board composition ensuring the skills on the board enable the organisational strategy to be delivered and that any skills/representational or diversity gaps are addressed.

In 2023 the membership approved a change to the constitution which removed the need to hold an AGM. The right to call and hold general meetings remains but the board felt that replacing the AGM with a virtual alternative would make it more accessible to those members who cannot afford to

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES REPORT

attend in person. The membership approved the introduction of an annual members report, which will contain all reports previously presented verbally at the AGM.

As at 31[st] December there are eleven permanent employees of the Charity: one is full time and ten are part-time. The day-to-day management of IDPE is under the direction of the Chief Executive Officer.

IDPE is committed to complying with the Charity Governance Code for smaller charities. Every two years, the IDPE Board review governance and organisational practices against the principles laid out in the code and make well-considered decisions about these that can be applied to IDPE. A full report on the review, outcomes and actions is available to charity members by contacting the Company Secretary.

Methods adopted for recruiting and appointing new trustees

The Articles of Association of IDPE empower it to have a minimum of five trustees with no maximum specified. The Board took the decision that, although there is no maximum stated in the constitution, to ensure the effective operation of the charity, the ideal number of trustees would be 10-12. Board composition is reviewed annually, along with trustee retirements and the Board decide on the number of vacancies to be advertised each year. When places on the Board become available, a recruitment campaign will be launched and all members will be invited to stand for election as a trustee. These nominations are put to the full membership for voting.

A new category of nominated trustee was introduced in 2014 and this person can be anyone qualified to be a trustee whom the Board wishes to appoint. They are not elected by the membership, though members must be informed. Their term of office and re-election rules are the same as for a memberelected trustee.

There must always be more member-elected trustees than nominated trustees.

Constitutional provisions for trustee appointments

One third (or the number nearest one third) of the trustees must retire each year, those longest in office retiring first and the choice between any of equal service being made by drawing lots. Current officers include Chair, Deputy Chair, Chair of the Finance and General Purposes Committee and Chair of the Appointments Committee. A three-year term is applied to all officer appointments unless it is felt by the Board that a longer term is necessary to ensure continuity and consistency. This provision is not within the constitution but is followed in accordance with governance best practice. Trustees must retire from all officer positions when they retire as a trustee.

A new bye law was introduced by the Board and communicated to members in 2023 to specify that a trustee must have served a minimum of 2 years on the Board before taking on the role of Deputy Chair or Chair. A second bye law was introduced which stated that any trustee can stand as Chair and they do not need to have held any other executive officer position.

A special resolution was passed by members in 2023, changing the constitution to allow the term of office for trustees to be extended to nine years, under exceptional circumstances and if deemed in the best interests of the charity. The Board felt that, although the six year term will be a standard, allowing an extension would be beneficial in some circumstances.

In carrying out their duties the trustees meet at least three times a year and liaise via email between meetings. In accordance with IDPE’s governing document, trustee meetings can be held either remotely or face-to-face. Any virtual meeting must enable all trustees to be seen and heard.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES REPORT

Policies and procedures adopted for the induction and training of trustees

On election to the Board all new trustees receive an extensive information pack giving them information on the Charity, its governance, management and policies and the latest available guidance on being a trustee from the Charity Commission. All new trustees attend an introductory briefing with the Chair and Chief Executive Officer before their first Board Meeting. The specific induction training for each trustee varies according to the particular portfolio they are taking on. Where possible, this includes close liaison with the previous incumbent.

Any other organisations with which IDPE co-operates in pursuit of its charitable objectives

IDPE actively engages with organisations across both the education and fundraising sectors to champion best practice in schools’ fundraising and engagement. IDPE provides a voice for all schools, through working closely with ISC, HMC, AGBIS, ISBA, GSA, AMCIS, SEA, SPA, ISBL, and GSHA within the schools’ sector, as well as the Fundraising Regulator, CASE and the Chartered Institute of Fundraising.

IDPE membership

School Membership

This is available to educational institutions and provides access to training and support, benchmarking and resources, for all members of staff involved in professional fundraising and engagement within a school. This class of member has one vote at general meetings by a nominated representative.

Associate

In a few special cases the Board may allow an individual working for a qualifying non-profit organisation or looking to enter the sector, to join as an individual member. Benefits of membership in this category are the same as for an institutional member but this category of membership does not have voting rights at general meetings.

Corporate Membership

Membership of the charity is available to organisations that supply services to the sector and are not eligible to join as an educational institution. These organisations enjoy many of the same benefits as educational institutions such as regular communications (sent to a nominated email address), free resources and training and invitations to attend networking events. In addition, corporate members benefit from additional marketing and promotional opportunities to showcase their product or organisation to the sector.

Corporate members do not have a vote at general meetings and they are not eligible to propose an employee, for example, for election as a trustee. They do pay an annual membership fee.

IDPE also works with a number of major corporate partners, offering bespoke packages of engagement to these corporate partners in return for sharing their support and expertise with the schools’ community.

Review of activities and future developments

General Report

In a year marked by significant uncertainty for schools—particularly with the introduction of VAT on fees in the independent school sector and continuing budget pressures across the state sector, IDPE has remained committed to supporting schools in navigating these challenges. Philanthropy and development have never been more critical to sustaining educational excellence, widening access, and safeguarding the long-term financial resilience of schools. In response, we have expanded our leadership-focused support, introducing a new Fundraising for School Bursars Programme alongside our now established Fundraising for School Leaders Programme, and launched a new report, Fundraising futures: Transforming UK schools’ philanthropy. Drawing on sector-wide research,

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES REPORT

benchmarking and best practice, this free report, provides school leaders with practical guidance on how to establish and grow effective development programmes.

We brought our benchmarking fully in-house, enabling us to deliver a more comprehensive survey and timely analysis of sector performance. Our enhanced Benchmarking Report provides schools with detailed insights into key trends, best practice, and areas of opportunity in schools’ development. Alongside this, our new online benchmarking platform allows members to easily compare their results with peer schools, supporting evidence-based decision-making and helping development teams identify practical steps to strengthen their fundraising performance.

IDPE continues to provide member schools with access to best practice, support, and professional development, and more than 1,800 attendees took part in over 70 regional meetings, webinars, and peer-to-peer forums, demonstrating the growing demand for support. In addition, we offer our New to Development Programme, designed for schools early on in their journey, as well as the Masterclass Series and Leadership Forums for the more advanced, providing development professionals with support and learning relevant to every stage of the development journey.

Our 2025 Annual Conference, held for the first time at a new larger venue, welcomed over 380 delegates. The expanded programme offered greater session diversity, including the inaugural State school symposium for state schools new to development, and a larger exhibition space, enabling even more opportunities for collaboration with leading suppliers and sector partners, with 12 sponsors and 28 exhibitors (up from 8 sponsors and 20 exhibitors in 2024). Feedback was overwhelmingly positive, with 99% of respondents saying they would recommend the conference to a colleague.

Our work with 34 corporate members remained integral to our mission. Throughout the year, we collaborated closely to share their insight and expertise through webinars, thought leadership pieces, and contributions to regional meetings, forums.

Finally, the IDPE Celebration of Giving, held in November, was once more an opportunity to recognise excellence, share inspirational stories of philanthropic impact, and celebrate the recipients of the IDPE Development Awards. We remain immensely grateful to the entire IDPE community - our trustees, regional vice-presidents, speakers, chairs, and volunteers - whose commitment and generosity underpin everything we do.

In 2026, we will:

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES REPORT

and IDPE Conference and a new Fundraising for Governors’ Support Service, enabling more bespoke fundraising support for governors

Governance and Consttuton

Membership Development

IDPE’s membership remained strong, with 94% retention and 28 new member schools. At the end of 2025, IDPE’s membership was 376 schools (2024: 372).

External Relatons

Elevating philanthropy and community engagement in schools has never been more important.

IDPE continues to champion the impact of schools' development through jointly-branded webinars, thought pieces and events with partner associations such as speaking at AGBIS, ISBA, HMC and GSA. In 2025, we launched our new Fundraising for School Bursars Programme and shared a new, free sector report to support school leaders from all schools develop effective fundraising and community engagement programmes, the Fundraising futures: Transforming UK schools’ philanthropy .

In 2026, we will work with HMC on our joint, biennial conference and introduce a new support service for governors, our Fundraising for Governors Support Service.

Finally, we continue to work with the wider fundraising sector to provide a voice for schools’ development professionals.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES REPORT

Financial Report

The financial results for the year and financial position of the group are shown in the financial statements. 2025 saw us continue to spend excess reserves, leading to overall group expenditure exceeding group income in the year generating a deficit of £50,884 (2024: surplus of £14,404).

Policies

Reserves

IDPE does not hold restricted reserves. All income is used for the operation of the charity. A general reserve is maintained to ensure that the functions of the charity are not hampered by fluctuations in the level of membership or exceptional non-repetitive expenditure and to take advantage of unexpected opportunities that might benefit the membership in terms of additional services offered by the charity.

At the end of 2025 reserves of the group were £197,669 (reserves of the charity were £178,206). It is the intention of the trustees that these higher levels of reserves should be reduced slowly over the next few years. As the business grows and adapts to meet the needs of its members, the trustees recognise that further investment in the infrastructure, goods and services provided by IDPE will be necessary.

Grant Making Policy

The trustees introduced grants in 2012 giving financial support to those who would benefit but who could not otherwise afford the full cost of attending the annual conference. The number of bursary places awarded in 2025 was 14 (2024: 15). These were funded through conference sponsorship.

Policy to Manage Risk

The trustees undertook an annual review of the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and have adopted the necessary policies to mitigate and monitor these risks. The policies are reviewed on an ongoing informal basis by the trustees and reviewed on a formal basis at the last Board meeting of each year when the Budget for the following year is agreed.

Public Benefit

The objects of IDPE are to provide training and to develop and promote best practice in the fields of development, fundraising, engagement, support and management relevant to the provision of education. The membership benefiting from the work of the IDPE is made up of development professionals and individuals such as heads, bursars and governors supporting development, in schools (both independent and state). Through access to this training and promotion of best practice, schools are able to develop better relationships with their donors and beneficiaries, improving their accountability to them and raising funds efficiently in accordance with the standards laid down by the Fundraising Regulator (of which the IDPE is a member). IDPE supports schools to:

Membership fees are kept at a modest level so that every school who is eligible to join, is able to do so. We recognise that schools with smaller pupil numbers often have limited resources and smaller communities, and that larger schools increasingly require a membership structure that reflects their scale. For this reason, we have further evolved our membership model—first refreshed in 2023, to introduce greater breadth across our tiers. This ensures a fairer approach that acknowledges the

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES REPORT

diversity of the schools we support and the differing levels of capacity and demand within their development teams. IDPE works on behalf of all schools to champion the importance of community engagement and philanthropic support so that schools can provide the best educational experience for children and young people. There are no geographical restrictions, and whilst members are predominantly based in the UK, we do have some international schools within the IDPE community.

All trustees have due regard to the charities commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Trustees’ responsibilities in relation to the accounts

The trustees are responsible for preparing the Annual Report and accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires trustees to prepare accounts that give a true and fair view of the state of the affairs of the charity at the end of the financial year and of its surplus or deficit for the financial year. In doing so the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with section 386 of the Companies Act 2006. The trustees are also responsible for taking steps for the prevention and detection of fraud and other irregularities.

Trustees are responsible for approving any salary rises of the senior management team, and the CEO is responsible in consultation with members of the Senior Management Team for approving salaries for all other staff members. When appointing new members of staff, salaries are benchmarked against similar positions across the charitable sector. As part of the staff appraisal process, roles and responsibilities are reviewed. If these are seen to have changed, then these are benchmarked against other similar roles across the charitable sector and any changes to remuneration are carried out with approval by the trustees.

So far as the trustees are aware, there is no relevant audit information (information needed by the Charity’s Independent Auditor’s in connection with preparing their report) of which the Charity’s Independent Auditor’s are unaware. In addition, each trustee has taken all the steps that he/she ought to have taken as a trustee in order to make him/her aware of any relevant information and to establish that the Charity’s Independent Auditor’s are aware of that information.

This report, on pages 1 to 9, was approved by the trustees on ……………………………and was signed on their behalf by:

Melanie Bushell

Chair On behalf of the IDPE Board of trustees

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Independent Auditor’s Report to the Members and Trustees of IDPE

Opinion

We have audited the financial statements of IDPE (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 December 2025 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the group and parent charitable company cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 group and parent 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.

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 group’s or parent 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.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. 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:

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Matters on which we are required to report by exception

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

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 8, 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 group’s and parent 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 group or the parent 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

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts.

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.

Based on our understanding of the charitable company and sector, we identified that the principal risks of noncompliance with laws and regulations related company and charity legislation, and we considered the extent to which non-compliance might have a material effect on the financial statements of the charitable company. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Statement of Recommended Practice and the Companies Act 2006. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to potential lack of segregation of duties, bookkeeping errors and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed by the audit engagement team included:

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through 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 and to the charitable company’s trustees, as a body, in accordance with [Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s members and its trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

James Gare (Senior Statutory Auditor) For and on behalf of Sumer Auditco Limited Statutory Auditor Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ

1 July 2026

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT)

Notes
Income and Endowments from:
Other trading activities
2
Investments
Donations and legacies
Charitable activities
3
Total Income
Expenditure
Raising Funds
4
Charitable Activities
5
Total Expenditure
Net gains (losses) on investments
Net Movement in Funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2025
£
54,742
4,096
-
489,867
548,705
34,158
563,061
597,219
(2,370)
(50,884)
248,553
197,669		 2024
£
70,669
3,996
-
515,232
589,897
30,973
550,392
581,365
5,872
14,404
234,149
248,553

The statement of financial activities includes all gains and losses for the period. All incoming resources and resources expended derive from continuing activities. The notes are set out on pages 17 to 24.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 BALANCE SHEET- GROUP

Notes
Fixed Assets
Intangible assets
8
Tangible assets
8
Investments
8
Current Assets
Debtors
9
Cash at bank
Total Current Assets
Liabilities
Creditors: Amounts falling due within 1 year
10
Net Current Assets
Total Net Assets
Funded by:
Unrestricted Funds
11
Designated Funds
General Funds
Total Funds		 2025
£
2,430
4,591
112,489
155,063
237,462
392,525
314,366
78,159
197,669
58,910
138,759
197,669		 2024
£
4,890
5,251
114,859
244,615
230,222
474,837
351,284
123,553
248,553
86,649
161,904
248,553

There are no restricted funds.

The notes are set out on pages 17 to 24

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The accounts were approved and authorised for issue by the Trustees and signed on their behalf by:

Chair Melanie Bushell

____Trustee Peter Anderson

Date:

Date:

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 BALANCE SHEET- CHARITY

Notes
Fixed Assets
Intangible assets
8
Tangible assets
8
Investments
8
Current Assets
Debtors
9
Cash in hand
Total Current Assets
Liabilities
Creditors: Amounts falling due within 1 year
10
Net Current Assets
Total Net Assets
Funds of the charity:
Unrestricted Funds
11
Designated Funds
General Funds
Total Funds		 2025
£
2,430
4,591
112,490
159,524
211,549
371,073
312,378
58,695
178,206
58,910
119,296
178,206		 2024
£
4,890
5,251
114,860
248,018
210,801
458,819
351,031
107,788
232,789
86,649
146,140
232,789

There are no restricted funds. The notes are set out on pages 17 to 24

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The accounts were approved and authorised for issue by the Trustees and signed on their behalf by:

Chair Melanie Bushell

____Trustee Peter Anderson

Date:

Date:

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 BALANCE SHEET- CHARITY Page 16

IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

STATEMENT OF CASH FLOWS AND CONSOLIDATED STATEMENT OF CASH FLOWS

Cash flow from operating activities
Interest paid
Net cash flow from operating activities
Cash flow from investing activities
Proceeds from sale tangible fixed assets
Payments to acquire assets
Interest received
Net cash flow from investing activities
Net decrease in cash and cash
equivalents
Cash and cash equivalents at 1st
January 2025
Cash and cash equivalents at 31st
December 2025
Cash and cash equivalents consists
of:
Cash at bank and in hand
Cash and cash equivalents at 31st
December 2025		 Group
Charity
Group
Charity
2025
2025
2024
2024
£
£
£
£
5,405
(1,087)
(54,023)
(45,823)
-
-
-
-
5,405
(1,087)
(54,023)
(45,823)
-
-
-
-
(2,261)
(2,261)
(1,386)
(1,386)
4,096
4,096
3,996
3,996
1,835
1,835
2,610
2,610
7,240
748
(51,413)
(43,213)
230,222
210,801
281,635
254,014
237,462
211,549
230,222
210,801
237,462
211,549
230,222
210,801
237,462
211,549
230,222
210,801

Reconciliation of net income to net cash flow from operating activities

Net income for year
Depreciation of tangible fixed assets
Net (gain) loss on investments
Loss on sale of fixed assets
Interest receivable
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash flow from operating activities		 2025
2025
2024
2024
Group
Charity
Group
Charity
£
£
£
£
(50,884)
(54,583)
14,404
26,276
4,667
4,667
4,618
4,618
2,370
2,370
(5,872)
(5,872)
715
715
-
-
(4,096)
(4,096)
(3,996)
(3,996)
89,552
88,493
(115,862)
(120,436)
(36,919)
(38,653)
52,685
53,587
5,405
(1,087)
(54,023)
(45,823)

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

1. ACCOUNTING POLICIES

General

Basis of Accounting

The charity constitutes a public benefit entity as defined by FRS102. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts and in accordance with the with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Legal Status of the Charity

IDPE is a private limited company, limited by guarantee, registered in England and Wales. The company’s registered number and registered office address can be found on the company information page. The presentational currency of the accounts is pound sterling.

Incoming Resources

Subscriptions, job advertising and event income are all accounted for on a receivable basis. Monies received in advance are accounted for in the appropriate accounting period.

Resources Expended

All expenditure and liabilities incurred in the financial year are accounted for in that year.

Support costs comprise those costs incurred by the Main Office in Bath including Trustees expenses. Support costs are apportioned 5% to the cost of generating funds, and 95% to charitable activities. This is based on an estimated allocation of time.

Trustees are responsible for approving any salary rises of the senior management team, and the CEO is responsible in consultation with members of the Senior Management Team for approving salaries for all other staff members. Periodically an external review of staff and their hours and salaries is carried out with approval by the Trustees.

Fixed assets

Identifiable development expenditure is capitalised as an intangible asset to the extent that the technical, commercial and financial feasibility can be demonstrated.

Tangible and Intangible fixed assets are stated at cost less depreciation and amortisation. Capital expenditure is deemed to be items purchased at £500 or over, that have a useful life of more than one year. Depreciation and Amortisation are provided at rates calculated to write off the cost of the assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures, fittings, and equipment – 4 – 5 years straight line basis

Website Development – 5 years straight line basis

Investments are measured at fair value with changes recognised in ‘net gains / (losses) on investments’ in the Statement of Financial Activities.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash

Cash at bank includes short term highly liquid investments with a short maturity of three months or less.

Creditors

Creditors and provisions 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. Creditors and provisions are normally recognised at their settlement amount.

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.

Charitable activities

IDPE arranges collaborative events, such as a Schools Bursaries Conference every other year, with other organisations. In some instances IDPE takes overall responsibility for all income and expenditure for such an event, and the profit is shared between the collaborating organisations. As financial responsibility changes from year to year between organisations, these accounts and comparative figures have been compiled showing the overall profit figure earned by IDPE at such events to ensure year on year comparatives are meaningful, regardless of which organisation manages the income and expenditure accounting.

Group financial statements

These group financial statements consolidate the results of the charity and its wholly-owned subsidiary IDPE (Trading) Limited, both of which make up their financial statements to 31 December. A separate statement of financial activities, or income and expenditure account, for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by Section 408 of the Companies Act 2006.

Funds

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

2. Income from Trading subsidiary

The wholly-owned trading subsidiary, IDPE (trading) limited, company number 11073956, which is incorporated in the United Kingdom, pays all its taxable profits to the charity by Gift Aid. IDPE (trading) Limited provides job advertising. The charity owns the entire issued share capital of 1 ordinary share of £1. A summary of the trading results as recorded in that company’s statutory accounts (therefore, gross of all intra-group transactions) is shown below:-

2025
£
Turnover and interest receivable
Digital Advertising
54,742
Cost of sales and administrative expenses
(15,279)
Profit for the period
39,463
2025
£
Current Assets
Debtors
6,393
Cash at bank
25,913
32,306
Creditors
Amounts falling due within one year
12,842
Net Current Assets
19,464
Total Assets less Current Liabilities
19,464
Capital and Reserves
Called up share capital
1
Retained earnings
19,463
19,464
3.
Income from charitable activities is broken down as follows:
2025
£
Conferences and seminars
245,764
Membership
240,753
Book sales
3,350
489,867		 2024
£
70,669
(7,905)
62,764
2024
£
5,517
19,422
24,939
9,174
15,765
15,765
1
15,764
15,765
2024
£
285,170
229,852
210
515,232

4. Costs of generating funds is 5% of the total direct and support costs borne by the main account together with trading subsidiary operations.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

5.
Costs of Charitable Activities - Group
Direct
Support
Total
Total
costs
Costs
2025
2024
£
£
£
£
Events and materials
154,414
-
154,414
158,553
Support to members
-
408,647
408,647
391,839
154,414
408,647
563,061
550,392
Direct
Support
Total
Costs
Costs
2024
£
£
£
Events and materials
158,553
-
158,553
Support to members
-
391,839
391,839
158,553
391,839
550,392
Support costs allocated to charitable activities
2025
2024
£
£
Staff costs
332,627
305,891
Office costs
28,827
28,104
Premises costs
2,472
2,048
Admin expenses
19,213
22,873
Marketing and PR
2,310
3,861
Unclaimable VAT
16,035
18,085
Legal & professional costs
7,163
10,977
Sundry charitable expenditure
-
-
408,647
391,839
6.
Staff costs
2025
2024
£
£
Salaries and wages
314,281
290,198
Social security costs
23,462
20,352
Pension costs
12,390
11,440
Total
350,133
321,990		 Direct
Support
Total
Total
costs
Costs
2025
2024
£
£
£
£
154,414
-
154,414
158,553
-
408,647
408,647
391,839		 Direct
Support
Total
Total
costs
Costs
2025
2024
£
£
£
£
154,414
-
154,414
158,553
-
408,647
408,647
391,839		 Direct
Support
Total
Total
costs
Costs
2025
2024
£
£
£
£
154,414
-
154,414
158,553
-
408,647
408,647
391,839
154,414
408,647
563,061
550,392
Direct
Support
Costs
Costs
£
£
158,553
-
-
391,839		 Total
2024
£
158,553
391,839
550,392
2025
2024
£
£
332,627
305,891
28,827
28,104
2,472
2,048
19,213
22,873
2,310
3,861
16,035
18,085
7,163
10,977
-
-
408,647
391,839
2025
2024
£
£
314,281
290,198
23,462
20,352
12,390
11,440
350,133
321,990
158,553
391,839

No employee earned more than £60,000. Average number of full time equivalent employees employed during the year was 7.6 (1 full time employees and 10 part-time) (2024: 6.9 full time equivalents). Of these two were employed on fundraising, two on governance and finance and the others on charitable activities. Key management personnel comprised the CEO, the Finance Director and the COO – all of whom are part-time. Their total combined salaries were £159,695 (2024: £160,815).

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

7. Group- Net movement in funds is after charging:

roup- Net movement in funds is after charging:
Audit Fees – current year
Audit Fees – under/over previous year
Lease Costs
Depreciation		 2025
£
6,700
-
-
4,666
11,366		 2024
£
6,220
(30)
1,533
4,618
12,341

8. Fixed Assets- Charity and Group

At 1.1.25
Additions
Disposals
At 31.12.25
At 1.1.25
Depreciation
Disposals
At 31.12.25
Net book value at 1.1.25
Net book value at
31.12.25		 Tangible fixed
assets
Intangible fixed
assets
Fixtures, fittings
and equipment
Website
Development
Total
£
£
£
9,135
12,300
21,435
2,261
-
2,261
(1,474)
-
(1,474)
9,922
12,300
22,222
3,884
7,410
11,294
2,206
2,460
4,666
(759)
-
(759)
5,331
9,870
15,201
5,251
4,890
10,141
4,591
2,430
7,021

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

Fixed Asset Investments – Charity and Group

Cost or valuation
At 1.1.25
Additions
Disposals
Revaluation
At 31.12.25
Impairment
At 1.1.25
Written off
Written back
Disposals
At 31.12.25
Carrying amount at 1.1.25
Carrying amount at 31.12.25
Investments at fair value compromise:
Equities
Securities
Cash within investment portfolio		 Listed
Investments
Other
Investments
Total
(Charity only)
£
£
£
114,859
1 114,860
-
-
-
-
-
-
(2,370)
-
(2,370)
112,489
1 112,490
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
114,859
1 114,860
112,489
1 112,490
2025
2024
£
£
112,490
114,860
-
-
-
-
112,490
114,860		 Listed
Investments
Other
Investments
Total
(Charity only)
£
£
£
114,859
1 114,860
-
-
-
-
-
-
(2,370)
-
(2,370)
112,489
1 112,490
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
114,859
1 114,860
112,489
1 112,490
2025
2024
£
£
112,490
114,860
-
-
-
-
112,490
114,860
112,490
114,860

The other investment represents shares held in IDPE (Trading) Limited (company number 11073956) which is a wholly owned subsidiary. The company was incorporated on 21 November 2017 and started trading on 1 January 2018.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

9
Debtors:
Trade Debtors
Intercompany IDPE Trading Ltd
Prepayments and accrued income
Other debtors		 2025
Group
2025
Charity
2024
Group
2024
Charity
£
£
£
£
108,537
102,144
110,209
105,456
-
10,854
-
8,325
46,526
46,526
134,237
134,237
-
-
169
-
155,063
159,524
244,615
248,018

10 Creditors:

Trade Creditors
Intercompany IDPE Trading Ltd
Deferred income
Accruals
Tax & Security Costs
Other creditors		 2025
Group
2025
Charity
2024
Group
2024
Charity
£
£
£
£
7,204
7,204
6,014
6,014
-
-
-
595
292,827
291,391
321,540
321,540
6,700
6,700
13,284
12,436
7,277
6,725
10,446
10,446
358
358
-
-
314,366
312,378
351,284
351,031

Deferred income comprises of advance receipts for 2026 membership subscriptions, 2026 training event attendance, 2026 IDPE annual conference income and 2026 job advertising.

11 Statement of funds:

Group

Designated Funds
General Funds
harity
Designated Funds
General Funds		 Bought
Forward
Incoming
Resources
Resource
s
Expensed
Transfers
Carried
Forward
£
£
£
£
£
86,649
-
(27,739)
-
58,910
161,904
548,705
(571,850)
-
138,759
248,553
548,705
(599,589)
-
197,669
Bought
Forward
Incoming
Resources
Resource
s
Expensed
Transfers
Carried
Forward
£
£
£
£
£
86,649
-
(27,739)
-
58,910
146,140
540,483
(567,327)
-
119,296
232,789
540,483
(595,066)
-
178,206

Charity

In 2023 the Trustees agreed to designate some unrestricted funds into a charity development fund, which will be used across a number of projects over the coming years designed to improve our digital platform and further our charitable aims.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

12 Financial instruments

The carrying amount of the financial instruments are as follows:

Group
Financial assets
Debt instruments measured at amortised cost:
- Trade debtors (note 9)
Equity instruments measured at amortised cost less impairment:
- Fixed asset listed investments (note 8)
Financial liabilities
Measured at amortised cost:
- Trade creditors (note 10)
Charity
Financial assets
Debt instruments measured at amortised cost:
- Trade debtors (note 9)
- Amounts owed from group undertakings (note 9)
Equity instruments measured at amortised cost less impairment:
- Fixed asset investments (note 8)
Financial liabilities
Measured at amortised cost:
- Trade creditors (note 10)
- Amounts owed to group undertakings (note 10)		 2025
£
108,537
112,489
7,204
2025
£
102,144
10,854
118,998
112,490
7,204
-
7,204		 2024
£
110,209
114,859
6,014
2024
£
105,456
8,325
113,781
114,860
6,014
595
6,609

13 Related party transactions

The charity has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 ‘The Finance Reporting Standard applicable in the UK and Republic of Ireland’, not to disclose related party transactions with wholly owned subsidiaries within the group.

Trustees only received payment of expenses for actual expenditure necessarily incurred whilst they were carrying out their function as trustees of the charity. No trustee received remuneration or other benefit from their work with the charity. In 2024 no related party transactions were reported.

Travel and subsistence costs of £1,473 (2024: £436) were reimbursed to trustees or paid directly to third parties on their behalf.

14 Ultimate Controlling Party

The Trustees consider that the charity is jointly controlled by the trustees and that there is no ultimate controlling party.

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IDPE REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED…

Page 26