REGISTERED COMPANY NUMBER: 04922832 (England and Wales) REGISTERED CHARITY NUMBER: 1101004
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
FOR
ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM (A COMPANY LIMITED BY GUARANTEE)
Oury Clark Chartered Accountants Herschel House 58 Herschel Street Slough Berkshire SL1 IPG
ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
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Page
Reference and Administrative Details 1 to 2
Report of the Trustees 3 to 4
. Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 13
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2025
| TRUSTEES | P JBox |
|---|---|
| T Coventry | |
| JThompson (resigned 27.525) MRidgway |
|
| P Dudley | |
| LadyRHiggins (resigned 17.12.24) B Miles |
|
| LMulley | |
| DNelligan | |
| HHawkins | |
| FGQuinlan (resigned 5.1 1.24) J Baird |
|
| B Somes (appointed 5.11.24) J Martin |
|
| ‘ | NWaters (appointed 5.11.24) ELBuchanan (appointed 11.3.25) |
| COMPANYSECRETARY | MKinsman |
| REGISTEREDOFFICE | AustraliaCentre |
| Britain-Australia Society | |
| Strand | |
| London | |
| WC2B4LG | |
| REGISTEREDCOMPANY NUMBER |
04922832 (EnglandandWales) |
| REGISTEREDCHARITY | 1101004 |
| NUMBER | |
| INDEPENDENTEXAMINER | Oury ClarkCharteredAccountants |
| Herschel House | |
| 58 Herschel Street | |
| Slough | |
| Berkshire | |
| SLI 1PG | |
| SOLICITORS | Bristows |
| 3 Lincoln's Inn Fields | |
| London | |
| WC2A3AA |
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2025
‘
BANKERS
Lloyds TSB
39 Threadneedle Street London EC4R SAV
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity was set up to raise funds for the Royal Flying Doctor Service in Australia. Its objects are to relieve sickness and to protect and preserve the physical and mental health of residents in sparsely settled areas of the Commonwealth of Australia, its dependencies, and mandated territories by providing or assisting in the provision of equipment, facilities and services to enable the Royal Flying Doctor Service of Australia to fulfil such of its objects as are charitable under the law of England and Wales.
Public benefit
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance public benefit running a charity. The achievements and activities above demonstrate the public benefit arising through the Charity's activities.
FINANCIAL REVIEW
Financial position
During the year ended 30th June 2025, income amounted to £276,771 (2024: £59,139) and expenditure amounted to £278,808 (2024: £67,369). Unrestricted funds available for future activities decreased during the year from £63,402 to £62,365.
Principal funding sources
The principal funding sources are donations and fundraising events.
Our main activities have been dedicated to organising the very successful bi-annual fundraising gala at The Dorchester on 14 November 2024. In addition, the charity continues to be well supported by our Platinum Outback Friends. In total we raised £275,783. From the funds raised we have donated £187,524 to the Royal Flying Doctor Service of Australia.
Investment policy and objectives
Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit. The trustees have considered the most appropriate policy for investing funds and have found that cash deposits meet their requirement to generate income.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
Royal Flying Doctor Service of Australia, Friends in the United Kingdom (the word 'Limited' being omitted by licence from the Board of Trade) is a Company Limited by Guarantee and not having capital divided by shares.
The charity was incorporated on 6 October 2003 and is governed by its Memorandum and Articles of Association, which was amended by Special Resolution on 2 December 2003. The company was registered as a charity on 3 December 2003 under Registration Number 1101004 and the company registration number is 4922832. On 30 March 2021 the Trustees approved new Bye-Laws which govern membership of the charity. In addition, its Memorandum and Articles of Association were amended by Special Resolution on 7 April 2021 to allow for electronic meetings, defining membership and to reflect current Companies Act and Charity Commission requirements.
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
As set out in the Articles of Association, the chair of the trustees is nominated by the other trustees. The Directors of the organisation are also the charity trustees for the purposes of charity law.
The Board of Trustees have power to appoint additional Trustees as it considers fit to do so. Trustees are recruited via an interview process, following vetting. A background check is carried out.
The Trustees have no beneficial interest in the company other than as members. All the Trustees are members of the company and guarantee to contribute £1 in the event ofwinding up.
Induction and training of new trustees
The Trustees maintain a good working knowledge of the charity and company law and best practice by regular reading of charity press articles and scrutiny of Companies House, Charity Commission and other Government and voluntary organisation advisory websites. New trustees are given copies of the Memorandum and Articles of Association and copies of previous years' minutes and attend an induction session given by an experienced Trustee. Approved by order of the board oftrustees on als .POR>.f and signed on its behalfby:
P J Box - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
KingdomIndependent(‘theexaminer's Company’)report to the trustees of Royal Flying Doctor Service of Australia Friends in the United I report to the charity trustees on my examination ofthe accounts ofthe Company for the year ended 30 June 2025.
Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements ofthe Companies Act 2006 (‘the 2006 Act’), Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination T have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's Statement Since your charity's gross income exceeded £250,000 your examiner must be a member ofa listed body. I can confirm that I Wales,am qualifiedwhich tois undertake one of the thelisted examination because bodies. I am a member of the Institute of Chartered Accountants in England and
givingI have completed me cause to mybelieve: examination. I confirm that no matters have come to my attention in connection with the examination 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any examination; or requirement that the accounts give a true and fair view which is not a matter considered as part of an independent 4, the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in I accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS 102)). have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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Emma Crowley
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Oury Clark Chartered Accountants Herschel House 58 Herschel Street Slough Berkshire SL1 1PG Date: RAI es
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
| 30.6.25 | 30.6.24 | ||
|---|---|---|---|
| Unrestricted fund |
Total funds |
||
| Notes | £ | £ | |
| INCOMEANDENDOWMENTSFROM | |||
| Donations and legacies | 2 | 210,350 | 56,878 |
| Other trading activities | 3 | 65,433 | 1,376 |
| Investment income | 4 | 988 | 885 |
| Total | 276,771 | 59,139 | |
| EXPENDITURE ON | |||
| Raising funds | 5 | 82,099 | 2,700 |
| Charitable activities | 6 | ||
| Charitable activities | 195,709 | 64,669 | |
| Total | 277,808 | 67,369 | |
| NETINCOME/(EXPENDITURE) | (1,037) | (8,230) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 63,402 | 71,632 | |
| TOTALFUNDSCARRIEDFORWARD | 62,365 | 63,402 | |
| CONTINUINGOPERATIONS |
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
BALANCE SHEET
30 JUNE 2025
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||||||
|---|---|---|---|---|
|30.6.25|30.6.24|
|Unrestricted|Total|
|Notes|fund|funds|
|CURRENT|ASSETS|£|£|
|Debtors|11|4,696|11,155|
|Cash in hand|58,389|81,017|
|63,085|92,172|
|CREDITORS|
|Amounts|falling due within one year|12|(720)|(28,770)|
|NET CURRENT|ASSETS|62,365|63,402|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|62,365|63,402|
|NET ASSETS|62,365|63,402|
|FUNDS|13|
|Unrestricted|funds|62,365|63,402|
|TOTAL FUNDS|62,365|63,402|
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
BALANCE SHEET- continued 30 JUNE 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on als iex. and were signed on its behalf by:
P J Box - Trustee
The notes form part of these financial statements
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, 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.
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Share costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
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.
Financial instruments
Basic financial instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS 102.
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
| 2. | DONATIONS AND LEGACIES | |||
|---|---|---|---|---|
| 30.6.25 | 30.6.24 | |||
| £ | £ | |||
| Donations | 210,350 | 56,878 | ||
| 3. | OTHERTRADING ACTIVITIES | |||
| 30.6.25 | 30.6.24 | |||
| £ | £ | |||
| Fundraising events | 65,433 | 1,376 | ||
| 4. | INVESTMENT INCOME | |||
| 30.6.25 | 30.6.24 | |||
| £ | £ | |||
| Deposit account interest | 988 | 885 | ||
| Investment income in 2025, totalling £988 was fully attributable to unrestricted funds. | ||||
| 5. | RAISINGFUNDS | |||
| Other trading activities | ||||
| 30.6.25 | 30.6.24 | |||
| £ | £ | |||
| Advertising andmarketing | 80 | 375 | ||
| 6. | CHARITABLE ACTIVITIES COSTS | |||
| Support | ||||
| Direct | costs (see | |||
| Costs | note 7) | Totals | ||
| £ | £ | £ | ||
| Charitableactivities | 187,524 | 8,185 | 195,709 |
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025
vA SUPPORT COSTS Charitable activities 8. NET INCOME/(EXPENDITURE) INCOME/(EXPENDITURE)
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Information Governance
Management Finance technology costs Totals
£ £ £ £ £
Charitable activities 6,496 769 200 720 8,185
NET INCOME/(EXPENDITURE) INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
30.6.25 30.6.24
£ £
Independent examiner's fee 720 720
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Net income/(expenditure) is stated after charging/(crediting):
Independent examiner's fee
- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
| 10. | COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|---|
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME ANDENDOWMENTSFROM | ||
| Donations and legacies | 56,878 | |
| Other trading activities | 1,376 | |
| Investment income | 885 | |
| Total | 59,139 | |
| EXPENDITURE ON | ||
| Raising funds | 2,700 | |
| Charitable activities | ||
| Charitable activities | 64,669 | |
| Total | 67,369 | |
| NETINCOME/(EXPENDITURE) | (8,230) | |
| RECONCILIATION OFFUNDS | ||
| Totalfundsbroughtforward | 71,632 |
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|10.|COMPARATIVES FOR THE|STATEMENT|OF|FINANCIAL|ACTIVITIES|-|continued|
|Unrestricted|
|fund|
|—£_|
|TOTAL FUNDS|CARRIED FORWARD|63,402|
|11.|DEBTORS:|AMOUNTS FALLING DUE WITHIN|ONE YEAR|
|30.6.25|30.6.24|
|£|£|
|Other|debtors|-|3,255|
|Prepayments|4,696|7,900|
|4,696|11,155|
|12.|CREDITORS:|AMOUNTS FALLING DUE WITHIN ONE YEAR|
|30.6.25|30.6.24|
|£|£|
|Deferred income|-|26,700|
|Accrued|expenses|720|2,070|
|720|28,770|
|13.|MOVEMENT|IN FUNDS|
|Net|
|movement|At|
|At|1.7.24|in|funds|30.6.25|
|£|£|£|
|Unrestricted|funds|.|
|General|fund|63,402|(1,037)|62,365|
|TOTAL FUNDS|63,402|(1,037)|62,365|
|Net movement|in|funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|276,771|(277,808)|(1,037)|
|TOTAL FUNDS|276,771|(277,808)|(1,037)|
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ROYAL FLYING DOCTOR SERVICE OF AUSTRALIA FRIENDS IN THE UNITED KINGDOM
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025
13. MOVEMENT IN FUNDS - continued ,
Comparatives for movement in funds
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||||||
|---|---|---|---|---|
|Net|
|movement|At|
|At|1.7.23|in|funds|30.6.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|71,632|(8,230)|63,402|
|TOTAL FUNDS|71,632|(8,230)|63,402|
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Comparative net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|59,139|(67,369)|(8,230)|
|TOTAL FUNDS|59,139|(67,369)|(8,230)|
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14. RELATED PARTY DISCLOSURES
For the whole year, the charity was under control of the trustees as shown on page |.
There were 2 related party transactions amounting to £10,800 with the Britain-Australia Society during the year. The Britain-Australia Society undertake office administration for the charity. A trustee, Mrs Louise Mulley, is a consultant to the Britain-Australia Society. Of this balance, £4,050 related to the following year and was treated as such in the accounts.
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