Registered number= 05038056
Chorlty number: 1103300
AIM Quolificotions and Assessment Group
Trvstees, Report ond Financiol Stotements
For the year ended 31 August 2024
dlDAINS
> AUDIT

AIM Qualifications and Assessment Group
(A compony limited by guorontee)
Contents
Po9e
Reference and Administrative Details of the Chority. its Trustees and Advisers
Trustees, Report
Independent Auditor's Report on the Finonclal Statements
7- 11
Stotement of Financlal Activlties
12
Balance Sheet
13
Statement of Cash Flows
14
Notes to the Financial Statements
15-32

AIM Quoliflcotions and Assessment Group
(A company limited by guarantee)
Reference ond Administrotive Detoils of the Charity, its Trustees ond Advisers
For the year ended 31 August 2024
Trustees
S L Ajayi
L J Atkin
C Borrott
O E Burke
IGBond
D C M Dowson
G Desoi (resigned 7 December 2023)
T K Flowers
LJGee
F Grant
M Horoon (resigned 7 Morch 2024)
S Henson
P Ailey
A Hanvfi (oppointed 6 June 2024)
K Penglin (appointed 6 June 2024)
J Hod9es (oppointed 6 June 2024)
Company registered
number
05038056
Charity registered number 1103300
Registered office
3 Pride Point Drive
Pride Pork
Derby
DE24 88X
Compony secretory
D Morsh (resigned 31 July 2024)
Chief executive officer
K Kerswell
Independent avdltor
Dains Audit Limited
2 Chomberloin Squore
Porodise Circus
Birmingham
B3 3AX
Bonkers
Lloyd5 TSB PIC
Irongole
Derby
DE15GA
Poge 1

AIM Qualifications ond Assessment Group
(A compony limited by gvorontee)
Trustees, report
For the year ended 31 Augvst 2024
The Trustees. present their onnual report together with the audited finoncial stotemenls of the charity for the 1
September 2023 10 31 August 2024. The Annual report serves the purposes of both a Trusiees, report ond o directors,
report under company low. The Trustees con.irm thot the Annuol report ond finonciol stotements of the choritoble
compony comply with the current stotutory requirements, the requirements of the chariloble company's governing
document ond the provisions of the Siolement of Recommended Proctice (SOFIP) applicoble to charities preporing their
account5 in occordance with the Financiol Reporting Standord opplicoble in the UK ond Flepvblic of Irelond (FR5102)
(effective 1 Jonuory 2019).
Objectives ond octivities
o. Policies and objectives
The objects for which the Chority is estoblished are the advoncement of leorning. educotion ond training of the public in
the Unlted Klngdom or such other ports of the world os the trustees moy from time to time deem fit In porticulor. but
not exclusively one or more of the following woys.
By being estoblished os a significont high quolity End point Assessment Orgonisation (EPAO)
By mointolning ond developing the international morket
By being o leoding high quality Awardino Organisotion and Access Volidating Agency
By mointoining ond growing oll organisotion brands ond markets
By mointoining complionce with oll regulotors
b. Public beneflt
AIM Quolificotions and Assessment Group exists to provide an occessible and flexible occreditotion service which helps
to widen occess lo education and troining for all leorners. porticulorly those who hove benefited leost in the post from
avoilable provision. AIM Qualificotions ond Assessment Group seeks to promote equolity of opportunity and improve the
quolity. flexibility. ond responsiveness of learning opportunities to enoble leorners to progress into. through and ocross
the fromework of nationol quolificotions.
Achievements and performance
o. Choritable octivities
In serving the oims and objectives. this yeor AIM Quolificotions ond Assessment Group hos..
Delivered Services through over 700 approved cenlres
Registered 78,000 leorners
Awarded 90.000 certificotes
Goined opprovol to offer 9 new EPA slandords to support apprenticeships ocross Englond. ytoklng the totol of
stondords offered up to over 40
Mointoined regulotory complionce
Poge 2

AIM Qualificotions and Assessment Grovp
(A company Ilmlted by guorantee)
Trustees, report (continved)
For the year ended 31 August 2024
Achievements ond performonce (continued)
Throughout the yeor. the Boord and Execvtive Officers hove focused on."
Ensuring thot the Charity fulfilled ils objectives ond exponded its footprint to reoch more leorners in the United
Klngdom
Expanding AIMS reoch internotionolly through the development of new strotegic Internotionol relotionships.
Ensuring thot oppropriole resources were in ploce to fulfil the Charity's operolionol responsibillties.
Ensuring the continued support ond services for the recognised centres.
The heollh, safely, ond wellbeing of the stoff teom.
Finoncial review
a. Finance review
There wos on excess of expenditure over income of £599.377 which wos largely planned os the orgonisotion invested in
improving efficiency, effectiveness ond the customer experience. Assets of £NIL were also transfered in from Open
College Network West Midlands re9ion (2023.. £592.072). The chority hos total unrestricted reserves ot the 31 August
2024 of £6.092,397 (2023 £6.691.774) of which £418.840 (2023. £418.840) has been desginoted This leoves £5.673.557
(2023.. £6,272.934) general reserves of which free reserves after fixed ossets. snton,'gble fixed ossets ond investments
total £2,952.456 (2023. £3.530.660)
b. Reserve5 policy
AIM Quolificotions ond Assessment Group has sufficient reserves to fund ot a minimum six months of totol annuol
expenditure to cover such things os staff solories ond redundoncy poyments, establishment expenses, outstonding
accoLJnts ond ony committed funds. The actuol minimum reserve figure is colculoted onnually bosed on current
financial occounts and business plons ond presented to the Boord for ogreement on on onnuol bosis
This yeor, the Boord opproved designoted reserves for specificolly identified octivities.
c. Princlpal f unding sovrces
Recognised cenlres design their own occredited courses to suit the needs of individuol leorners or groups of leorners.
there is on annual recognition fee ond chorges for quolity assuronce ond occreditotion Employers of apprentices in
Englond choose an Apprenticeship Assessment Orgonisation to provide on end point ossessment for opprentices. there
is o fee for eoch apprentice.
d. Investment powers. policy and performonce
The trustees ore permitted to invest the monies of the chority not immediotely required for its own purposes ln or upon
such Investments. securities or property os moy be thought fit in accordonce with the governing document of the
campony, the Memorondum and Articles of Assoc101ion.
The trustees hove assessed the mojor risks to which the chority Is exposed. ond are sotisfied thot systems ore in ploce
to mitigate exposure to mojor risks.
Poge 3

AIM Qualifications and Assessment Grovp
(A company limited by gvorantee)
Trustees, report (continued)
For the year ended 31 August 2024
e. Risk management
The trvstees are responsible for the monogement of the risks foced by the Chority. Detoiled considerutions of risk ore
delegoted to the Executive Group. Risks ore identified ond systemoticolly monitored throughout the yeor.
The key controls used by the Chority include.. o strotegic risk register. formal ogendos for oll Committee ond Boord
octivity.. terms of reference for oll Committees., comprehensive strategic plonning. budgeting ond manogement
occounling," o review of the Finonce RegulatSons', estoblished orgonisatlonol structure and lines of reportin9 ond clear
ovthorisotion ond opproval levels.
Through the risk monagement processes the Board ore 50tisfied Ihot the major risks identified hove been odequotely
mitigoted where necessory. It is recognised that systems can only provide re050noble but not absolute 055urance thol
mojor risks hove been adequotely manoged.
f. Plans for futurè periods
To continuolly develop o positive stoff culture bosed on our shared volue of inclusion, integrity, respect ond
empowerment underpinned t)y cleorly defined roles ond occounlobility
To improve the customer experience internally and externally. This will be ochieved in part through the
consolidotion ond development of systems ond procedures thot moximise orgonisotionol efficiency.
To further strengthen the finonciol resilience ol the Aim Group.
To continuolly strengthen regulotory complionce across oll products ond serrfice oreas.
To review ond strengthen the Aim Quolificotions ond ossessment porifolio.
g. Donatians
Choritoble donotions were mode during the year amounting to £1.740 (2023.. £900).
Structure. governance ond management
o. Constitution
The chority is controlled by its governing document. o Nemorondum ond Articles of Association incorporated on 9
Februory 2004. ond constitutes o limited compony. limited by gurontee. as defined by the Componies Act 2006.
b. Orgonlsationol structure
The boord of trustees odminigters the chority. The board meets quorterly. there are two sub committee's for Access to
Higher Educotion and Finonce and Resources. A Chief Executive is oppointed bu the trustees to monoge doy to da
operations of the chority. To facilitote effective operotions. the Chief Executive has delegllted outhority, within terms of
delegotion opproved by the Irvsiees. for operotionol motters including finonce ond employment.
Poge 4

AIM Qualifications ond Assessment Group
(A ¢ompony limited by guarantee)
Trustees, report (continued)
For the year ended 31 August 2024
Structure. governance ond management (continued)
Recruitment and appointment of new trustees
The number of trustees sholl be ot leost ihree (unless otherwise determined by ordinory resolution) ond there will be no
upper limit. Truslees are appointed by the boorol in occordonce with internol processes which may be omended from
time lo time.
d. Induction and training of new trustees
New trustees receive on indvction on election," trustees ore encouraged to attend oppropriote externol troining events
where these will focilitote the undertaking of their role. Training is orronged throughout the yeor on a periodic basis.
e. Poy policy for key monogement personnel
The trustees moke no speciol provision for senior staff or key monogement personnel. Pou ond conditlons for oll staff
ore usuallu considered onnually or)d ore determined using a nvmber of factors including external funding ond the
period of that f unding, vorious indices, ond ofsordabilily short ond long term.
f. Wider network
Membership of AIM Qualificotions ond Assessment Group is open to Higher Educolion Institutions, Providers of Acces5 to
HE Provision. Stotutory providers of post 14 educotion ond troining, Locol Authorities, Learning & Skills infrostructure
orgonisotions, Employers. Advococy organisotions. Education Improvement services, AIM Quolif Ications and Assessment
Group stoff ond the Voluntary Sector.
g. Reloted porties
AIM Quolificotions and Assessment Group Is reguloted by Ofquol. CCEA. SQA. Qualifications Woles ond the Institute for
Apprenticeships.. it operotes under license to the Quolity Assuronce Agency (QAA).
h. Fundroising policy statement
The chority does not engoge in fvndroising activities from the generol public The primary fundroising activity is derived
f rom o monoged investment portfolio. This portfolio is composed of vorious asset closses.
Poge S

AIM Qualifications and Assessment Group
(A company limited by guarantee)
Trustees, report (continued)
For the year ended 31 August 2024
Stotement of Trvstees, responsibilities
The Trustees. (who ore olso the directors of the chority for the purposes of compony low) are responsible for preparing
the TrLJStee5' report ond the finonciol stotements in occordonce with opplicoble low ond United Kingdom Accounting
Stondards (United Kingdom Generolly Accepted Accounting Practice>.
Company low requires the Trustees. io prepore finoncial statements for eoch financial Under compony low. the
Trustees. must not approve the financiol statements unless they ore sotisfied Ihol they give a true ond foir view of the
stote of affairs of the chority ond of its incoming resources ond opplicotion of resources, including its Income ond
expenditure, for thol period. In preporing these finoncial statements, the Trustees. ore required to,.
select subtoble OCCOLJnling polities ond then opply them consistently..
observe the methods ond principles of the Charities SORP (FRS 102).,
moke judgments and occounting estimates that o.'e reosonoble and prbdent..
stote whether applicable UK Accountlng Stondords (FRS 102) hove been followed. subject to ony moterial
departures disclosed and exploined In the finoncial stotements..
prepore the finonciol stolements on the going concern bosis unless it is inoppropriate to presume thot the chority
will continue in business.
The Trustees. cjre responsible for keeping odequote occounting records t￿.0t ore sufficient to show ond exploin the
chority's transoctions ond disclose wilh reosonoble occurocy ot ony time the finoncial posltion of the chority and enable
them to ensure thot the finopcial statements comply with the Componies Act 2006. They are olso responsible for
sofeguording the assets of the chority ond hence for toking reosonable steps for the prevention ond detection of f raud
and other irregularilie5.
Disclosvre of informotion to ovditor
Eoch of the persons who ore Trustees. at the time when this Trustees, report is approved hos confirmed thol..
so for os thot Trustee is owore. there is no relevonl oudit informotion of which the chority's oudilor is unoware,
ond
that Trustee hos token oll the steps that ought to have been token os o Trustee in order to be oware of any
relevont oudit informotion ond to estoblish thot the chority's ouditor is owore of thot informotion.
Auditor
The ouditors. Dains Audit Limited. hove indicoted their wllllngness to continue in office. The designoted Trustees will
propose o motion reappointing the auditors ot a meeting of the Trustees.
Approved by order of the members of the boord of Trustees. on 12 December 2024 ond signed on their beholf by".
LJGee
(Trustee)
Poge 6

AIM Qualificotion5 and Assessment Group
(A company Ilmited by guarantee)
Independent Auditor's Report to the Members of AIM Quolifications and Assessment Group
Opinion
We have audited the finoncial stotements of AIM Qualificotions ond Assessment Group (the 'chority') for the yeor ended
31 August 2024 which comprise the Statement of
nanciol octivities, the Balonce sheet, the Stotemenl of cosl flows ond
the related notes. including o summory of significont occounting polic5es. The finonciol reporting framework thot hos
been opplied in their preparation is opplicoble low and United Kingdom Accounting Stondords. inclvding Finonciol
Reporting Stondord 102 'The Finonciol Reporting Stondord applicoble in the UK ond Flepublic of Irelond, (United
Kingdom Generally Accepted Accounting Proctice),
In ovr opinion the financial stotements..
give o true and fair view of the stole of the choritoble compony's affoirs as ot 31 August 2024 ond of Its incoming
resources ond opplication of resources. including its income and expenditure for the year then ended..
hove been properly prepored in occordance with United Kingdom Generally Accepted Accounting Praclice.. ond
hove been prepored in accordonce with the requirements of the Componies Act 2006.
Basis for oplnion
We conducted our ovdii in occordonce wbth Internotionol Stondords on Auditing (UK) (ISAS (UK)) ond applicoble law.
Our responsibilitie5 under those slondards are further described in the Auditor's responsibililies for the oudit of the
financi05 slotements section of our report. We ore independent of the choritoble compony in occordonce with the
eihicol requirements that ore relevont lo our audit of the finonciol statements in the United Kingdom. including the
Financiol Reporting Council's Ethical Stondord. ond we hove fu5filled our other ethical responsibilities in occordance with
these requirements. We believe that the audit evidence we hove obtoined is sufficient and appropriate to provide o
bosis for our opinion.
Concluslons relating to going concern
In auditing the financiol statements. we hove concluded thot the Trustees, use of the going concern basis of accounting
in the preporotion of the financiol stotements is oppropriote.
Bosed on the work we hove performed, we hove not identified ony moterial uncertainlie5 reloting to events or
conditions that, individuolly or collectively. moy cost significont doubt on the choritoble compony's obility to continue os
o going concern for o period of ot leost twelve months from when the finonciol Sloiements are outhorised for issue.
Our responsibilities ond the responsibilities of the Trustees with respect to going concern ore described in the relevont
sections of this report.
Poge 7

AIM Qualifications and Assessment Group
(A company limited by guarantee)
Independent Auditor's Report to the Members of AIM Qualifications ond Assessment Group (continued)
Other informotion
The other information comprises the informotion included in the Annuol report other than the financial stotements ond
our Auditor's report thereon. The Trustees are responsible for the other imformolion contoined within tle Arnnuol feport.
Our opinion on the finonciol stolements does not cover the other informotion ond, except to the extent otherwise
explicitly stated in our report. we do not express any form of ossuronce conclusion thereon. Our responsibility is lo reod
the other informotion ond, in doing so. consider whether the other informotion is moteriolly inconsistent with the
finoncial stotements or our knowledge obtained in the course of the audit. or otherwise appeors to be materiolly
misstoled. If we identify such molerial inconsister)cies or opparent materiol misstatements. we ore required to determine
wiether this gives rise to o muteriol missiotemen: in th.e finonciol stotements themselves. If. bosed on the work we hove
performed. we conclude thot there is a moterial misstatement of this other informotion, we ore required to report thot
fact.
We hove nothing to report in this regord.
Opinlon on other motters prescribed by the Componles Art 2006
In our opinion. bosed on the work undertoken in the course of the oudil..
the Information given in the Truslees, report for the financiol year for which the finonciol stotements are
prepared is consistent with the finonciol stotements.
the Trustees, report hos been prepored in accordance with applicable legol requirements.
Motters on which we are required to report by exception
In the light of our knowledge ond understanding of the choriloble compony ond ils environment obtoined in ihe course
of the audit. we have not identified moter,'al misstotements in the Trustees, report.
We have nothlng to report in respect of the following motters in relolion lo which Componies Act 2006 requires us to
report to you if, in our opinion..
odequote accounting records have not been kept. or returns odequote for our oudil hove not been received
from bronches not visited by us.. or
the finoncial stotements are nol in ogreement with the occountino records ond returns". or
certain disclosures of Trustees, remuneration specified by low are not made., or
we have not received oll the information ond explonotions we require for our oudil.
Poge 8

AIM ouolifications and Assessment Group
(A company limited by guarontee)
Independent Auditor's Report to the Members of AIM Qualifications and Assessment Group (continved)
Responsibilities of trustees
As explained more fully in the Trustees. responsibilities stoiement. the Trustees (who ore olso the directors of the
chariloble compony for the purposes of compony low) ore responsible for the preparotion of the finonciol slotements
ond for be.;r)g solisfied Ihot they give o true and fair view. ond for such internol control 05 the Trustees determine is
necessary to enoble the preporolion of financial stotements that are free f rom moteriol misstolement, whether due to
fraud or error.
In preporing the financiol statemenls. the Trustees ore responsible for assessing the charitoble corr.pony's abilitg to
continue as a going concern. disclosing. os opplicoble. motters related to going concern and using the going concern
basis of accounting unless the Trustees either intend to iquidote the chorilable compony or to ceose operotions. or
hove no realistic olternolive but to do SO.
Auditor's respon51bllltie5 for the audlt of the flnanclol statements
Our objectives ore lo obtoin reosonoble assurance obout whether the finoncial stotements as o whole are free from
moteriol misstotement, whether dLJe ;o froud or error. ond to issue on ALJditor's report thol includes our opinion.
Reosonable ossurance is a high level of ossuronce. bui is not o gvorontee thot on oudit conducted in accordonce with
ISAS (UK) will olwoys detect o moteriol misstotement when it exist5. Misstotements con orise from froud or error ond ore
considered motericFI if, individuolly or In the aggregote. they could reasonobly be expected to influence the economic
decisiorTrs of users token on the basis of these financial stotemenls.
IrregLJlorities, including fraud, ore instonces of non-complionce with lows ond regulotions. We design procedures in Ilne
with our responsibilities. Outlined obove. to detect moteriol misstatements In respect of Irregulorilies, including froud. The
extent to which our procedures are copoble of detecting irregularities. including fraud is detailed below.
Our approach to identifyir)g ond ossessing the risks o,. moteriol misstotement n respect of irregularitles, including froud
ond non-complionce with law5 and regulotions, wos os follows..
the senior stotulory auditor ensured thot the engogement teom collectively hod the appropriate competence.
copobilities ond skills lo identify or recognise non-compliance with opplicoble lows ond regulotions..
we identified the lows ond regulolions opplicoble to the compony through discussions with directors ond other
manogement, ond from our commerciol knowledge ond experience of the chority sector.
we focused on specific lows and regulotions which we considered moy hove o direct moteriol effect on the finonciol
statements or the operotions of the company. including the financiol reporting legislotion. Companies Act 2006,
loxation legislotion. onti-bribery. employment. ond environmentol ond heolth and safety legislotion..
we ossessed the extent of complionce with the lows ond regulotions identified obove through moking enquiries of
monogement ond Inspecting legol correspondence.. ond
identified lows ond reoulotions were communicated within the oudit teom regulorly ond the teom remoined olert to
instonces of non-complionce throughout the oudit.
Page 9

AIM Qvollficotions and Assessment Group
(A compony limited by guorontee)
Independent Auditor's Report to the Members of AIM Qualifications ond Assessment Group (continued)
We 055essed the susceptibility of the compony s . Inonciol statements to moteriol misstatement. including obtoining an
understanding of how frovd might occur. by..
moking enquiries of monogement os to where they considered there wos susceptibility to froud, their knowledge of
octuol, suspected ond olleged fraud." ond
considering the internal controls In ploce to mitigote risks of froud ond non-complionce with lows ond regulotions.
To oddress the risk of froud through manogemenl bios ond override of controls. we..
performed onolyticol procedures to identify ony unusuol or unexpected relationships..
tested journal entries to identify unusuol Iransoctions.,
ossessed whether judgements ond 08sumplions mode in determining the occountlng estimoles were indicolive of
potential bias.. ond
invesiigoted the rotionole behind significant or unusuol tronsoctions.
In response to the risk of irregularities and non-complionce with lows ond regulolions. we designed procedures which
included. but were not limited io..
ogreeing f inoncial slotement disclosures to underlying supporting documentotion..
reoding the minutes of meetings of those charged with governonce..
enquiring of monogement os to ocluol and potential litigation ond claims.. and
reviewing correspondence with HMf4C. relevant regulotors or)d the company'5 legal odvisors.
Because o
¥ the inherent limitations of an oudit, t￿.ere is o risk thot we will not detect oll irregulorities. including those
leoding lo a material misstoiement in the finoncial stotements or non-complionce with regulation. This risk increoses the
more thot compllance with o law or regulotion is removed from the events and Ironsoclions reflected In the finonciol
slotemenls. os we will be less likely to become oware of inslonces of nor)-compliance. The risk is 0150 greoler regording
irregulorities occurring due to fraud rather thon error, 0$ fraud involves inteniionol conceolmen;, forgery, collusion,
omission or misrepresentolion.
A further description of our responsibilities for the audit of the financiol statements is locoted on the Financial Reporting
Council's website at.. www.frc.or
ouditorsre5
s. This description forms part of our Auditor's report.
Poge 10

AIM Qvollficotions arbd Assessment Group
(A compony limited by guarantee)
Independent Auditor's Report to the Members of AIM Quollficotions and Assessment Group (continued)
Use of our report
This report Is mode solely to the charity's trustees. os o body. in occordonce with Chopter 3 of Port 16 of the Componies
Act 2006. Our oudil work hos been undertoken so thol we might slote to the chorily's trustees those motlers we are
required to state to them in an Auditor's report ond for no other purpose. To the fullesi extent permitted by low. we do
not accept or ossume responsibility to anyone other than the chcrity ond its trustees, 05 o body. for our audit work. for
this report, or for the opinions we hove formed.
e//ff
//// //
Andrew Morrls FCA (Senior Statutory Auditor)
for and on behalf of
Dolns Audit Limited
Statutory Auditor
Chorlered Accovnlonts
Birminghom
12 December 2024
Poge 11

AIM Qualification5 and Assessment Group
(A company Ilmited by guarantee)
Statement of financial octivities {incorporoting income ond expenditure account)
For the year ended 31 August 2024
Unrestricted
funds
2024
Total
funds
2024
Totol
funds
2023
Note
Income from:
Donotions ond legocies
592.072
Choriloble octivities
4.486.540
4,486.540
4.081,759
Investments
72.979
72.979
31,332
Totol income
4,559.519
4.559,519
4,705,165
Expendtture on:
Roising funds
Charitoble oclivities
14.723
14.723
7.937
5.258.504
5,258.504
4,730.965
Totol expenditure
5.273.227
5.273,227
4.738.902
Net expendltvre before net gains on investments
Nel goins on investments
(713.708)
114.531
(713.708)
(35,739)
114.331
3.759
Net movement in funds
(599.377)
(599.377)
(29.980)
Reconciliation of funds:
Totol funds brought forword
Net movement in funds
6.691.774
6.691.774
6,721.754
(599.377)
(599.377)
(29.980)
Total funds carried forward
6.092.397
6.092,397
6.691,774
The Statement of Financial Activities includes oll gains and losses recognised in the geor.
The notes on poges 15 to 32 form part of these finonciol statements.
Poge 12

AIM Qualifications and Assessment Group
(A company limited by guorantee)
Registered nvmber.. 05038056
Balance sheet
As at 31 August 2024
2024
2025
Note
Flxed assets
Intongible ossets
Tongible ossets
Investments
12
24.541
27,509
13
1,527.701
1.578,385
14
1.168.859
1,136.380
2.721.101
2.742,274
Current ossets
Debtors
15
563.112
886,246
Cosh ot bank ond in hond
3.184,5H
3,415.865
3.747,656
4.302.111
Creditors.. omounts lolling due within one yeor
16
(576.360)
(352,611)
Net current assets
3.371.296
3.949,500
Total net assets
6.092,397
6.691.774
Chority funds
Unrestricted f unds
Designoted funds
Generol funds
77
418.840
418.840
17
5.673.557
6.272.934
Total funds
6.092.397
6.691.774
The Trustees ocknowledge their responsibilities for complying with the requirements of the Act with respect to
occounting records and preporotion of finonciol stotements.
The f inanciol stotements were opproved ond outhorised for issue by the Trustees on 12 December 2024 ond signed on
their beholf by.
LJGee
(Trustee)
The notes on poges 15 to 32 form part of these finonciol stotement5.
Poge 13

AIM Qualifications and Assessment Group
(A company limited by guarantee)
Statement of cash flows
For the year ended 31 August 2024
2024
2023
Cosh flows f rom operoting actlvities
Net cosh used in operoting octivities
(257.48n
{696,366)
Cosh flows from investing octivities
Dividends. interests ond renls from inveslments less of fees
Purchose of intongible ossets
Purchase of tongible fixed ossets
58.256
23,723
(14.700)
(17.390)
(32.740)
(32.891)
Net cosh provided by/(used In) investing octivities
26.166
(41.908)
Change In cosh and cosh equlvalents in the year
Cosh ond cosh equivolenls oi the beginning of the yeor
Net cash ocquired on merger with OCNWM
(231.321)
(738.274)
3.415.865
4.054.039
100.100
Cash ond cosh equivolents ot the end of the year
3,184.544
3.415,865
The notes on poges 15 10 32 form port of these finonciol stotements
Page 14

AIM Qualifications ond Assessment Group
(A compony limited by guarantee)
Notes to the financiol stotements
For the yeor ended 31 Augvst 2024
General information
AIN Quolifications ond Assessment Group is o private compony limited by guorontee incorporoled in Englond
ond Woles. The registered office Is 3 Pride Point Drive, Pride Pork. Derby. Derbyshire. DE24 88X. The principol
octivity of the chority is Ihot of o quolificotion owarding orgonisotion and access volidoting agency. Al the end of
the yeor there were thirteen trustees, each of whom, under the terms of the Memorandum ond Articles of
Associolion. hod undertoken to contribute the sum not exceeding £10 in the event of o winding up of the
compony.
Accounting policies
2.1 Basis of preporotion of financlal statements
The finonciol stotements hove been prepored in occordonce with the Chorities SORP (FRS 102) - Accounting
and Reporting by Chorities". Stotement of Recommended Proctice opplicoble to charitles preporing their
occounts in occordonce with the Finonciol Reporting Stonc4ord opplicoble in the UK ond Republic of Irelond
(FRS 102) (effective 1 Jonuory 2019). the Financial Reporting Stondord opplicable in the UK ond Republic of
Irelond (FRS 102) ond the Companies Act 2006.
The choiity hos elected to opply all omendments to FRS 102. as set out in the Finonciol Reporting Council's
Iriennial review published in December 2017. old included in Update Bulletin 2 to the Charities SORP (FRS
102). prior to mandotory odoption for occounting periods Deginning on or ofter l Jonuary 2019.
AIM Quolificotions ond Assessment Group meets the definition of o public benefit entity under FFIS 102
Asseis ond liobilities ore initiolly recognised at historicol cosi or tronsaction value unless otherwise stoted in
the relevonl accounting policy.
2.2 Golng concern
The Trvstees assess whether the use of going concern is oppropriote i.e. whether there ore any moteriol
uncertainties reloted to events or condition5 that moy cast significont doubt on the obility of the Chorily to
continue os o goiig concern. The Trustees moke this assessment in respect of a period of ot leosl one year
from the dote of outhorisotion for issue of the finonciol 51atemenis ond hove concluded that the Chority hos
odequote resources lo continue in operotionol existence for the foreseeoble future and there ore no
moteriol uncertainties obovt the Chority's obility to continue os a going concern. thus they continue to
odopt the going concern basis of occounting In preparing the finonciol stotements.
2.3 Fund accounting
Generol funds ore unrestricted funds which ore ovalloble for use ot the discretion of the Trustees in
furtherance of the generol objectives of the chorily ond which have not been designoled for other
purpose5.
Designoted funds comprise unrestricted fund5 thot have been set oside by the Trustees for particulor
purposes The oim and use of eoch designoted f und is sel out In the notes to the finonciol stotements.
Investment income, goins ond losses ore allocated to the oppropriote fund.
Poge 15

AIM Quolificotions and Assessment Group
(A company limited by guorontee)
Notes to the f inancial statements
For the year ended 31 Augvst 2024
Accounting policies (continued)
2.4 Income
All income is recognised once the chority hos entitlement to the income. it is probable that the income will
be received and the omount of income receivoble con be meosured reliably.
All centre opproval and registration fees ore included in the stotement of finoncial activities when invoiced.
Income is oeferred when it Is received in advonce of the performagce of the event lo wnich St relotes.
2.5 Expenditure
Expenditure is recognised once there is o legol or constructive obligotion to tronsfer economic benefst to o
third party, it is proboble thot o tronsfer of economic benefils will be required in settlement ond the omount
of the obligation can be meosured relhobly. ExpenditJre is classified by octivitg. The cost5 of eoch octivity
ore mode up ol the totol of direct costs ond shared costs. including support costs involved In undertaking
eoch octivity. Direct costs ottributable :o o single octivity ore allocoted directly to thot activity. Shared costs
which contribute to more than one octivity and support costs which ore not attribuloble to o single activity
are opportioned between those aclivities on a bosis consistent with the use of resources. Centrol stoff costs
ore ollocoted on Ihe bosis of lime spent, ond depreciotion chorges ollocoted on the portion of the asset's
use.
Expenditure on roising fund5 Include5 011 expenditure Incurred by the chority to roise funds foi Its choritoble
purposes and includes costs of oll fundraising oclivilies event5 ond non-charilable trading.
Governonce costs ore those incurred In connection with odministrotion of the Chority ond complionce with
constilulionol ond statutory requirements.
Choritable octivities ond Governonce costs ore costs incurred on the Charity's educotionol operations,
including support costs ond costs reloting to the governance of the Charity opportioned to choritoble
activities.
All expenditure is inclusive of irrecoveroble VAT.
2.6 Intanglble assets and amortlsation
Intongible assets costing £1.000 or more are copltolised ond recognised when fvture economic benefits ore
proboble ond the cost or volue of the osset con be meosured reliobly.
Intongible ossets ore iniliolly recognised ol cost. After recognition, Ljnder the cost model, 1nlongible ossets
ore measureo ot cost less ony occumuloted omortisalion ond ony occumuloted impoirment10sses,
Amortisotion is provided on intongible ossets ot roles calculoted to write off the cost of eoch osset on o
slroight-line bosis over its expected usef ul life.
Poge J6

AIM Qualifications ond Assessment Group
(A compony limited by guorantee)
Notes to the finoncial stotements
For the year ended 31 August 2024
Accounting policies (contlnved)
2.6 Intongible ossets and amortisotion (continued)
The estimated useful lives ore os follows..
Intellectuol property
Website development
Compvter sofiwore
5 years
3 yeors
3 yeors
2.7 Tangible fixed assets and depreclotlon
A review for impoirment of o fixed osset is corried out if events or chonges in circumstances indicote thol
the corrying volue of ony fixed osset moy Yot be recoveroble. Shortfolls between the corrying volue of fixed
assets ond their recoveroble omounls ore recognised os impairments. Impoirment losses are recognised in
the Stotement of finonciol activities incorporoting income ond expenditure account.
Tongible fixed ossets are initiolly recognised ot cost. After recognition. under the cost model. tangible fixed
assets are meosured ot cost less occumuloled depreciation ond any occumulated Impoirment losses. All
costs Incurred to bring o tongible f ixed osset into its intended working condition should be included In the
meosurement of cost.
Depreciotion is chorged so 05 to ollocote the cost of tongible fixed ossets less their residuol volue over their
estimoted useful lives using the following boses..
Depreciotion is provided on the following bases..
Freehold lond and buildings
Plont ond equipment
Fixtures ond fittings
Office equipment
Computer equipment
2QA stroight line
15% reducing balonce
10Vo slroight line
20% stroight line
33Yo Stroight line
2.8 Investments
Fixed osset investments ore a form of finonciol instrument and ore iniliollLJ recognised ot their tronsoclion
cost ond 5ubseqvently measbred ot foir value ot the 8olance sheet dote, unless the value cannot be
meosured reliably in which cose it is meosured ot cost less impoirmenl. Investment goins ond losses,
whe.her reoliged or unrealised. ore combined and presented os 'Goins/(Losses) on investments, in the
Stotemenl of finonciol octivities.
2.9 Interest receivable
Interest on funds held on deposit is included when receivoble ond the omount can be measured reliobly by
the chority.. this is normolly upon notificotion of the Interest paid or poyoble by the institution with whom the
funds ore deposited
Poge 17

AIM Qualificotions and Assessment Group
(A company1Smited by guorontee)
Notes to the finoncial statements
For the yeor ended 51 August 2024
Accounting policies (continued)
2.10 Operating leases
Rentals paid under operoting leoses are chorged to the Stotement of finonciol octivities on o stroight-line
basis over the leose term.
2.11 Debtors
Trade and other debtors ore recognised ot the settlement omount ofter ony trode discount offered.
Prepoyments ore valued ot the omount prepaid nei of ony trode discounts due.
2.12 Cash at bank and in hand
Cosh ot bonk ond in hond includes cash ond short.term highly liquid investments with o short moturity of
three months or less from the dole of ocquisllion or opening of the deposit or similar account.
2.13 Liabilitles ond provisions
Liobilities are recognised when there is on obligotion ot the Balance sheet dote os o result of o post event, it
is probable that o tronsfer of economic beneftt will be required in settlement. and the omount of the
settlement con be estimoted reliobly. Liobilities are recognised al the amount ;hol the Chority onticipotes il
will poy lo settle the debt or the amount it hos received os odvonced poyments for the goods or services it
must provide. Provisions ore meosured ol the best estimote of the omounts required to settle the obligation.
Where the effect of the time volue of money is moteriol. the provi$10n is bosed on the present volue of
those omounts. discounted ol the pre-tox discount rote Ihot reflects the risks specific 10 the liobility. The
unwinding of the discount is recognised within interest payable and similar chorges.
2.14 Finoncial instruments
The chorily only hos finonciol ossels ond finonciol liabilities of o kind thot quolify os bosic finonciol
instruments. Bosic finonciol instruments are initiolly recognised at tronsaction volve ond subsequently
meosured ot thelr settlement volue with the exception of bonk loons which ore subsequently measured at
omorlised cost using the effective interest method.
2.15 Toxotlon
The chority is considered to poss the tests set out in Porogroph 1 Schedule 6 of the Finonce Act 2010 ond
therefore il meets the definition of o charitoble compony for UK corporotion tox purposes. Accordingly. the
charity is potentiolly exempt from toxotion in respect of income or capital gains received within cotegories
covered by Chopter S Port 11 of the Corporolion Tox Act 2010 or Section 256 of the Toxotion of Chargeoble
Gains Act 1992. to the extent thot such income or goins ore opplied exclusively to choritoble purposes.
Poge 18

AIM Quolifications and Assessment Group
(A company limited by guarantee)
Notes to the financial statements
For the yeor ended 31 Avgust 2024
Accounting policles (continued)
2.16 Pensions
Retirement benefits to some of the Teoching Staff of the Charity ore provided by ihe Teochers, Pension
Scheme ("TPS"). which is o defined benefit scheme.
The TPS is on vnfunded scheme and contributions ore colculoted so os to spread the cost of pensions over
employees. working lives with the ocademy in such o way thot ihe pension c05t Is o substontiolly level
percentoge of current and future pensionoble poyroll. The contributions ore determined by the Government
Acluary on the bosis of qLJodrennial voluations using o prospective unit credit method. The TPS is u multi-
employer scheme ond there is Insufficient informolion ovoiloble to use defined benefit occounting. The TPS
is therefore treoted as o defined contribution scheme for occouniing purposes ond the contributions
recognised in the period to which they reiote.
The chority also provide a defined contribution scheme. The costs orising on the defined contribution
scheme ore recognised in the Income Statement In the period in which the reloted service is provided.
2.17 Termination 8enefits
Termination benefits are meosured ot the best estimate of ihe expenditure required to seltle the obligotion
at the reporting oote.
Critlcal accounting estimates and areos of judgment
Estimotes ond judgments ore continuolly evaluoted ond ore bosed on historical experience ond other factors.
including expectolions of future events thot ore believed to be reasonable ur)der the circumstonces.
Crilicol occounting estimotes ond ossumptions..
Depreciation and residvol values
The Trustees hove reviewed the osset lives and ossocialed residual volues of oll fixed Osset closses ond hove
concluded that osset lives ond residual values ore opproprioted.
Fair value of investments
The Trvslees hove reviewed the investment voluation reports received from the monagemeni expert and have
concluded that the volue of Investments Is appropriote.
Page19

AIM Qualifications and Assessment Group
(A company Ilmlted by guorantee)
Notes to the financial statements
For the year ended 31 August 2024
Income from donations and legacies
unrestricted
funds
2024
Total
funds
2024
Totol
funds
2023
Tronsfer in of Open College Network Wesi Midlands
592,072
Income from charitable activities
Unrestricted
funds
Total
funds
2024
Total
fund5
2023
2024
Reigstration ond ossessment fees
4,486.540
4.486.540
4,081.759
Investment Income
Unrestrlcted
funds
2024
Total
funds
2024
Totol
funds
2023
Rentol income
47.818
47.818
23,228
Interest receivoble
25,161
25.161
8.104
72.979
72.979
31,352
Poge 20

AIM Qualifications ond Assessrnent Group
(A company limited by guarantee)
Notes to the finoncial stotements
For the yeor ended 51 August 2024
Investment monagement costs
Unrestricted
funds
2024
Total
funds
Totol
funds
2023
2024
Investment monagement fees
14,723
14.723
7.937
Analysls of expenditvre bu activities
Activities
undertaken
directly
2024
Totol
fvnds
2024
Totol
funds
2023
Reigstrotion ond ossessment fees
5.258,504
5.258,504
4,730,965
Poge 21

AIM Qvolificotions ond Assessment Group
(A compony limited by guorontee)
Notes to the financial statements
For the yeur ended 31 August 2024
Analysis of expenditure by octivities (continued)
Analysis of direct costs
Totol
funds
2024
Totol
funds
2023
Stoff costs
3.217.666
2,937.348
Stoff development
55.544
45.714
Depreciotion
Consulioncy costs
85.742
96,560
515.561
381.182
Premises costs
154.693
146.379
IT costs
415,635
413479
Subscription ond licence fees
284.138
105.531
Morketing costs
n.447
62,630
Other expenses
456.078
542.342
5.258.504
4.730.965
Auditor's remvneration
2024
2023
Fees poyoble to the chority's ouditor for the oudit of the chority's onnual
occounts
12,900
12,000
Fees poyoble to the charity's auditor in respect of..
All non-audil services not included obove
5.250
3.000
Poge 22

AIM Qualifications and Assessment Group
(A company limlted by guarantee)
Notes to the financial stotements
For the yeor ended 31 Augvst 2024
10.
Stoff costs
2024
2025
Wages and solories
Sociol security costs
Contribution lo defined contribution pension schemes
2.761,649
2.509.770
269.170
241,633
186.847
185.945
5.217.666
2.937.548
Included within staff costs are terminotion poyments totolling £69,534 (2025.. £Nil) following on internol
restructure.
The overoge number of persons employed by the charity during the year wos as follows..
2024
No.
2025
No.
Employees
70
69
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60.000
wos..
2024
No.
2023
No.
In the bond £60.001 £70.000
In the bond £70,001 £80,000
In the bond £80,001 £90.000
In the bond £100.001 £110.000
In the bond £110.001- £120.000
During the ueor the key monogement personnel received totol compeysotion of £680,075 (2023.. £580.498).
11.
Trustees. remuneratlon and expenses
During the yeur, no Trustees received ony remunerotion or other benef its (2023 - £NIL).
During the year ended 31 August 2024. expenses totolling £435 were reimbursed or poid directly to 4 Trustees
(2023 - £604 to 10 Trustees).
There wos no trvstees, remunerotion or other benefits for the period ended 31 August 2024.
Poge 23

AIM Qvalifications ond Assessment Group
(A company limited by guorontee)
Notes to the finonclal statements
For the year ended 31 August 2024
12.
Intangible ossets
Website
development
costs
Intellectual
property
Computer
softwore
Total
Cost
At I September 2023
65.000
5.001
47.149
117.150
Additions
14.700
14.700
At 31 August 2024
65,000
5.001
61.849
131.850
Amortisation
At 1 September 2023
Chorge for the yeor
65,000
2.400
22.241
89.641
1.667
16.001
17.668
At 51 August 2024
65,000
4,067
38.242
107.309
Net book volue
At 31 August 2024
934
23.607
24.541
At 31 August 2023
2,601
24,908
27.509
Poge 24

AIM Qualifications and Assessment Grovp
(A compony limited by guarontee)
Notes to the financiol statements
For the year ended 31 Avgust 2024
13.
Tangible fixed ossets
Freehold land
ond buildings
Plont and Fixtures and
eqvipment
fittings
Computer
equipment
Total
Cost or valuation
At I September 2023
Additions
1.984.637
16.731
97.719
138.631
2.237.718
17.390
17.390
Al 31 August 2024
1.984,637
16.731
97.719
156.021
2,255,108
Depreciation
At I September 2023
Chorge for the yeor
467.285
10.697
74.468
106.883
659.333
59.693
905
6,608
20.868
68.074
At 31 Avgu5t 2024
506,978
11.602
81.076
127.751
727.407
Net book value
Al 31 August 2024
1,477.659
5.129
16,643
28.270
1.527.701
At 31 August 2023
1.517,352
6.054
23.251
31.748
1.578.585
Poge 25

AIM Quollficotions and Assessment Group
(A compony limited by guarantee)
Notes to the financial statements
For the yeor ended 31 Augvst 2024
14.
Fixed osset investments
Cosh held on
dep051t with
fvnd
Listed
Investments
managers
Total
Cost or volvotion
At 1 September 2023
Additions
1.016.278
244,538
120.102
1.156,380
(244.538)
229.550
Disposals
Reva1uotions
(229.550)
114,331
114.351
Investment fees and other interesl
(11.852)
(70.000)
(11.852)
(70.000)
Wilhdrowals
At 31 August 2024
1.145.597
23.262
1.168.859
15.
Debtors
2024
2023
Due wlthin one year
Trode debtors
478,526
710.688
Other debtors
1,454
Prepoyments ond accrued income
84.586
174.104
563.112
886,246
Poge 26

AIM Qualifications and Assessment Group
(A componu limited by guorontee)
Notes to the financial stotements
For the year ended 31 August 2024
16.
Creditors- Amounts falling dve within one yeor
2024
2023
Trode creditors
157.943
241,720
other taxotion and social security
74.107
59.201
Other creditors
31.772
36.690
Accruols ond deferred income
112,538
15.000
576.360
552.611
Poge 27

AIM Qualificatlons and Assessment Group
(A compony limited by guarontee)
Notes to the finonciol statements
For the year ended 31 Avgust 2024
17.
Stotement of funds
Statement of funds - current yeor
Bolance at 1
September
2023
Gains/ Bolance ot 31
(Losses) August 2024
Income
Expenditvre
Unrestrlcted funds
Designated funds
Cessotion fund
418.840
418,840
General funds
General Funds
6.272.954
4.559.519
(5,273.227)
114,331
5.673,557
Total Unrestrlcted funds
6.691.774
4.559.519
(5.273.227)
114.331
6,092.397
The Cessotion fund represents o specific reserve In relation to business continuity in the event of AVA foilure.
The compensolion is based on the nurr.ber of Access to Higher Educotion leorners registered with the AIM
Group ot £40 per leorner.
Stotement of fvnds- prior year
Balance ot
I September
2022
Bolonce at
31 August
2023
Tronsfers
in/out
Goins/
(Losses)
Income
Expendilure
Unrestricted funds
Designated funds
Cessation fund
408.800
10.040
418,840
General funds
Generol Funds
6.312.954
4.705.163
(4,738.902)
(10,040)
3.759
6.272.934
Total Unrestricted
fund5
6,721.754
4.705.163
(4.738,902)
3,759
6,691,774
Page 28

AIM Qualifications and Assessment Group
(A company limited by guorantee)
Notes to the financial statements
For the yeor ended 51 August 2024
18.
Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
fvnds
2024
Total
funds
2024
Tangible fixed osset5
Intangible fixed ossets
Fixed asset investments
1,527.701
1.527.701
24.541
24,541
1.168,859
1.168.859
Current ossets
3.747,656
3.747.656
(376.360)
Creditors dLJe within one yeor
(576,360)
Totol
6,092.397
6.092.397
Anolysls of net ossets between funds - prior perlod
Unrestricted
funds
2023
Totol
funds
2023
Tangible fixed ossets
Intangible fixed osset5
Fixed osset inveslments
1.578.585
1.578.585
27.509
27,509
1.136.380
1,136.380
Current ossets
4.302,111
4,302,111
Creditors due within one yeor
(352,611)
(352,611)
6.691.774
6,691.774
Total
Poge 29

AIM Qualificotlons ond Assessment Group
(A compony Ilmited by guarantee)
Notes to the financial stotements
For the year ended 31 August 2024
19.
Reconciliation of net movement in funds to net cosh flow from operating activities
2024
2023
Net expenditure for the period (as per Stotement of Finoncial Activities)
(599.377)
(29.980)
Adjustments for=
Depreciation charges
Amortisolion chorges
68.074
67.004
17.668
29,556
Goins on investments
114.341
3.759
Dividend5. interesis and renls from investments
Cosh withdrowols from investments
Tronsfer from Open College Network West Midlonds
Decreose/(increose) in debtors
Increose/(decre05e) in creditors
(72.979)
(70.000)
(31.352)
(592,072)
323.134
(193.751)
50.450
(38.348)
Net cosh used In operoting octivities
(257.487)
(696,366)
20.
Anolysis of cosh ond cosh equivalents
2024
2023
Cosh In hond
3,184.544
5,415.865
Total cash and cash equlvalents
3.184.544
3,415,865
21.
Analysis of chonges Sn net debt
At1
September
2025
At 31 August
2024
Cash flows
Cash ot bonk ond in hond
3.415.865
(231.321)
3.184.544
3.415.865
(231.321)
3.184,544
Poge 30

AIM Qvalificotlons ond Assessment Group
(A company limited by guorantee)
Notes to the financial statements
For the yeor ended 31 August 2024
22.
Pension Commitments
Define
ntributi
nsch
mes
The chorily operotes o defined contribuliofj pension scheme for oll quolifying employees. The ossets of the
scheme are held separotely from those of the chority in an independently odministered fund.
The charge to profil or1055 in respect of defined contribvtion schemes wos £191.573 (2023 £121,722).
Included within other creditors is £28,998 (2023 £36.690) in respect of outstonding pension contributions.
Defined benefit schemes
The chority contributes to o defined benefit multi-employ'er pension scheme, the Teachers Pension Scheme
('TPS'I. This is on oggregote of the pre 2015 scheme ond the 2015 scheme. Contributions to the Scheme were
determined on the bosis of quadrennial octuoriol voluations carried out by the Government Actuory. The lotest
actuorial voluation of the TPS wos corried out os ot 31 March 2016. This sets out the contribution rotes for the
implementotion period (l April 2019 to 31 Morch 2023).
Tb,e key elements of the voluotion ond subseqvent consulto:ion are..
employer coptribution rates set ot 23.68Yo of pensionable pay (including o 0.08% employer
odministrotion chorge)
totol scheme liobilities (pensions currently in poymeni and the eslimoied cost of future benefits) for
service lo the effective dote of £218,100 million. and notional ossets (estimoted future contributions
iogelher with the notionol investments held ot the voluation dote) of £196.100 million giving a norionol past
service deficit of £22,000 million
Ihe SCAPE rate, set by HMT. is used to determine the notionol investment return. The current SCAPE rote is
2.4Yo obove the rate of CPI. The assumed real rate of return is 2.4QA in excess of prices ond 2% in excess of
eornings. The rale of reol earnings growth is ossvmed lo be 2.2/. The ossumed nominal rote of return
including earnings growth is 4.45 /.
The contributions during the year totalled £126.758 (2023.. £64,223).
A copu of the voluation report ond supporting documentation Is on the Teacher5, Pension website.
Under the definitions set out in FRS102. the TPS is on unfunded multi-employer pension scheme. The charity hos
recognised contributions to the scheme as if It were o defined contributbon scheme.
Poge 31

AIM Quolificotions and Assessment Group
(A compony limited by guarantee)
Notes to the financial statements
For the yeor ended 31 Avgust 2024
23.
Operating leose commitments
At 31 August 2024 the chorlty hod commitments to moke future minimum lease payments under non-
concelloble operating leoses os follows".
2024
2023
Not loter than 1 year
Later thon 1 yeor ond noi later thon 5 yeors
3.418
3,415
2,334
6,551
5.752
9.966
24.
Reloted porty transoctions
The chority hos not entered into ony reloted party tronsoction during the yeor, nor ore there ony outstonding
bolonces owing belwÈen reloled porties and the charity ot 31 August 2024.
Page 32