Charlty rnglstratlon numb•r 1107682 (England and Wales)
Company reglstratlon number 06260864
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr CA Martin
MsHAPitts
Mr D A Peth'grew
Dr M S Stead
Dr R G Taylor
DrA MacDonald
. MrAG Brown
Secretsry
Mr CA Martin
Charlty number (England and Wales)
1107582
Company number
05260884
Reglstered offlce
Alexander & Co Schooners Business Park
Bess Park Road
Wadebridge
Comwall
United Kingdom
PL27 6HB
Independent examlner
Alexander & Co Accountsnts
Unit 11 Sch¢x)ners Business Park
Bess Pafk Road
Wadebridge
Comwall
Unrted Kingdom
PL27 6HB

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
CONTENTS
Pag•
Truste6's report
Independent examinerfs ￿port
Statement of financial activrties
Balance sheet
Notes to the financial ststements
7-15

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
TRUSTEE'S REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial statements for the year erKled 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's goveming documenl. the Companies Act 2006, FRS 102 'The
Finsncial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities SORP "knunting
and Reporting by Charits"es: Statement of Recommended Practrce applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)"
Objectlves and actlvftles
The principle objects of the Charity are set out in the Memorandum and Artides of Association.
The Charity's objects are to,.
a) relieve sickness in the county of Comwall by providing medical and paramedical equipment for use at accidents
and emergencies and in hospitals, surgeries and other places" and
b) promote education in the county of Com%vall by providing education and training for medical, wamedical and
nursing personnel.
To continue improving accessibility to medical equipment and training within the county of Comwall.
Public benefit
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Charity should undertake. This indudes due regard being given to guidance published in relation to public benefit.

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Activities
During the year ended 310ecember 2022 the Charity received funding from NHS Kemow totalling £1,070,000. The
funding was provided in respect of two speo'fic projects which the Charity was to manage.
The Raizer Chair Project
An NHS study had identified that falls were three times more likely to occur in Care Homes when compared to that
of the communty. Falls and long lies were also recorded as a contributing factor in 40% of Care Horre hospital
admissions. Wth Comwall having approximately 5.000 beds this equates to 7,500 falls within care h(xnas each
year.
Utilising funding from NHS Kernow (£900,000), the Charity was able to purchase and distribute 250 Raizer chairs to
Care Homes throughout Comwall. The Charity was also able lo provide additional training lo Care Home staff.
This prq'ect was completed during the year ended 31 December 2022. As at 31 December 2024. £158,889 (2023:
£158,889) was unspent relating to the Raizer Chair Project. It is currently unknown whether the balance of unspent
funds are to be retumed to NHS K￿n(M. Communtcations with NHS Kemow are ongoing and so it has been agreed
to continue treating the balance as 8 restricted fund unts'l further notice.
CPR Training and Defibrillators Project
A similar NHS study identified that each year there are approximately 4,000 cardiac related presentations to
emergency departments in Comwall. with around 100 having been resuscitated. Survivor levels of out of hospital
arrests varied according to the level of bystander CPR rates. Comwall was f￿nd to have low bystanthr CPR rates
with some areas wovtse than others.
utilising further funding from NHS Kemow (£170,000), the Charity was able to purchase and distribute 50
defibrillators throughout the county for wblic use. The Charity also provided first aid and basic life support training
courses within the county.
This projed vrds completed during the year ended 31 December 2022. As al 31 December 2024. £68,018 (2023..
£68,018) was unspent relating to the CPR Training and Defibrillators project. It is currently unknown whether the
balance of unspent funds are to be returned to NHS Kemow. Communications with NHS Kemow are ongoir¥J and
so it has been agreed to continue treating the balance as a restrided fund until further notice.
Achlovements and perforniance
Suniftant activities and achievements against objectives
Aside from the projects mentioned above. the Chanty continued to receive and ub'lise donations, bgacies arKI
fundraising income in order to further its objectives. During the year the Charity was able to purchase and distribute
Tactical Medical Response backpacks arKI 270 bleed control units througlK)Ut the county.
Flnanclal revlew
ReseThes policy
The reserves policy of the Charity has been revlewed by Ihe Board of Trustees during the year. Free reserves are
regarded as those unrestricted funds that have nol been designated for any specific purpose, less the carrying
amount of fixed assets.
It is the policy of the Chanty that free reserves should be maintained at a level exceeding £20,000. The Trustees
consider that reserves al this level will ensure that, in the event of a significant drop in funding, they will be able to
continue the Charity's current activities while consideration Is given to ways in which additional fvnds mey be raised.
This level of reserves has been maintained throughout the year.
Structure, governance and management
The Charty is a company limited by guarantee and is governed by Its Memorandum and Articles of Association.

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees. who are also the directors for the purpose of company law. and who served during the year and up to
the date of signature of the financial statements were:
Mr C A Martin
Mr C E Buchanan
MsHAPitts
Mr D A Pettigrew
Dr M S Stead
Dr R G Taylor
DrA Mact)onald
MrA G Brown
(Res@ned 7 June 2024)
Recruttment and app￿ntment of tn￿teeS
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company
and guarantee to contrikyjte £10 in the event of a winding up.
Trustees are appointed by the Board of Trustees by eledion and their sefvice may temiinate by resignation or wbth
due Pro￿S$ by the Board of Trustees.
In accordance with the Artides of Association, one third of the directors must retire from office at each AGM. The
directors to retire by rotation are those who have been in office the longest since Iheir last apFM)intment. wth the
retirement effective at the end of the meets'ng.
The Charity may by ordinary resolution:
- appoint a person is willing to be a Director; and
- detemiine the rotstion in which any additional Directors are to retire.
A Director may be r￿ppoInted where he or she had been recommended for re-election by the other Directors. or
the Charity is given sufficient noti￿ and detsils by a voting member.
The Trustee's report was approved by the Board of Trustees.
Mr C A Martin
TTusts•

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
I report to the Trustees on my examination of the financial statements of Front Line Emergency Equipment Trust
Limited (the Charity) for the year erKled 31 December 2024.
Responslbllltles and basls of r•port
As the Trustees of the Charity (arKI also its directors ft)r the purposes of company law), you are responsible for the
preparation of the firk3ncial ststements in accordance with the ￿qUIreMents of the Companies Act 2006.
Having satisfied myself that the financial statements of the Charity are not required to be audit￿1 under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
Charity's financial statements carried out under section 145 of the Charities Act 2011. In canying out my
examination I have followed the Direth'ons given by the Charity Commi&sion under section 145(5){b) of the Charities
Act2011.
Independent examlnefs statsment
I have completed my examination. I confinn that no matters have come to my attention in connection Imth the
examination giving me cause to believe that in any material respect..
accounts.ng records were nol kept in respect of the Charity as required by section 386 of the Companies Act
2006.
the financial statements do not accord wth those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act
2006 other than any requirement that the financial statements give a true and fair view. bthich is n(* a matter
considered as part of an independent examination. or
the financial statements have not l)een prepared in accordan￿ with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in acC￿danCe with the Financial Reporting Standard applicable in the UK
arKI Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to %thich attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
lefckj.
Alexander & Co Accountants
Unit 11 Schooners Business Park
Bess Park Road
V¥Èdebridge
Comwall
PL27 6HB
Unrted Kingdom
Date..
.ql.a.6.Iz.ozc

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrnstricted Restrlcted
funds
funds
2024
2024
Total Unrestrlctsd Restrlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
159,391
159.391
23,405
10,80.0
2,884
23,405
10,600
2.884
4,162
4,162
Total Income
163,553
163,553
36.889
36.889
Expendlture on:
Charltable activities
Other expenditure
56,496
56,496
45.391
1,745
54.420
99,811
1,745
10
Total expendlture
56,496
56.496
47,136
54,420
101,556
Not Incomel(expendlture) and
movement In funds
107.057
107.057
(10.247)
(54,420)
(64.667)
Reconc115ation of funds:
Fund balances at 1 January
2024
59.719
226,907
286.626
69.966
281,327
351.293
Fund balances at 31
December 2024
166.TT6
226,907
393.683
59,719
226.907
286,626
The statement of financial activbties includes all gains and losses recognised in the year. All irthme and expenditu
derrve from continuing adivities.

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
BALANCE SHEET
AS A T 31 DECEMBER 2024
2024
2023
Flxed assets
Tangible assets
12
2,228
2,810
Current assets
Debtors
Cash at bank and in hand
13
2.239
3￿,117
4.093
295,450
398.356
299.543
CredltObS: amounts falllng due wlthln
one year
14
(6,901)
(15.727)
Net current assets
391,455
283.816
Total assets less currnnt Ilabllltles
393.683
286.626
The funds of the Charlty
Restricted income funds
Unrestrided funds
15
16
226.907
166.776
226.907
59.719
393.683
286,626
The company is entitled to the exemplion from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 December 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Comparles Ad 2006
with respect to accounting record8 and the preparation of financial statements.
The members have not required th8 company to obtain an audrt of its financial statements for the year in question in
accordan￿ with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subj'ect
to the small companies regime.
The financial ststements were approved by the Trustees on ...J.. .&...Xp..XJ
Mr C A Marts'n
Tru8t•e
MrA G Brown
Trustee
Company registration number 05260864 (Eroland and Wales)

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounllng pollcles
Charlty Inforniatlon
Front Line Emergency Equipment Trust Limlted Is a private company limited by guarantee incorporat&J in
England aTrJ Wales. The registered Offi￿ is Alexander & Co Schooners Busin&8s Pa￿, Bess Park Road,
debridge, Comwall. PL27 8HB. United Kingdom.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with the Charity's goveming document. the
Companies Act 2006, FRS 102 'The Financial Rewting Standard applicable in the UK and Republic of
I￿land, and the Charits"es SORP "Accounts'ng and Reporting by Charities: Statement of Recommended
Prxtice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" The Charity is a Public Benefit Entty as (kfined by
FRS 102.
The Charity has taken advantsge of the provisions in the SORP for charities not to prepare a statement of
cash flows.
The financial statements are prepared In sterfing, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost conventton. [modified to include the
revaluation of freehold properties and to indude investment properties and certain financial instrlrnents at fair
value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approviNJ the financial slatements. the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the TnBtees
continue to adopt the going cOn￿M basis of accounting in preparing Ihe finanaal statements.
1.3 Charltable funds
Unrestricted funds are available for use at the dis(xetion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by dor￿rS or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the noles to the financial statements.
Endowment funds are subj.ect to speofic conditK)ns by donors that the capital must be maintained by the
Charty.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any perfomiance conditions have been
met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charty has been notified
of the donation, unless perfonnance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under GrfiAid or deeds of covenant is reccwJnised al the time of the d(mation.
Legacies are recognised on receipt or otherwise rf the Charity has been notified of an impending distribution,
the amount is kno￿. and receipt is expected. If the amount is not known, the legacy is treated as
contingent asset.

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng polkles
(Contlnued)
1.5 Expendltur•
Expenditure is recognised once there is a legal or constructive obligats'on to. transfer economic benefft to
third paty, It is probable Ihat a transfer of economic benefits will be required in settlement, and the amount of
the obligatson can be measured reliably.
Expenditure is dassffied by activity. The costs of each activity aré made up of the total of dir&t costs and
shared costs. induding support costs involved in undertaking each activity. Direct costs attributable to a single
ath.vity are allocated directly to thal activty. Shared costs Nthich contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those aciivities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequenlly measured at cost or valuation. net of
depreciation and any impaimient losses.
Depreciation Is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Plant and equipment
Computers
Motor vehides
25% reducing balance
25% reducing balance
20% straight line
The gain or loss arising on the disposal of an asset is detemiined as the differen￿ between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of finanaal activities.
1.7 Impaimient of fixed assets
At each reporting end date. the Charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impaiment loss. If any such indution
exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment
k)ss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investments with (yiginal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowirys in current liats'lities.
1.9 Flnanclal Instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its financial tnstruments.
Financial instruments are recognlsed in the Charity's balance sheet %then the Charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts pr&sented in the financial statements, when
there is a legally enforc88ye right to set off the recognised amounts and there Is an intention to settle on a net
basis or to realise the asset and settle the lia￿lIty simultaneously.

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng poll¢l88
Icontlnued)
Baslc financial assets
Basic finanaal assets, which indude debtors and cash and bank balan￿s, are initially measured at
transaction pri￿ induding transaction costs and are subsequently carried at amortised cost uslng the effective
interest method unless the arrangement constitutes a financing transaction, ￿ere the transaction is
measured at the present value of trE future receipts discounted at a market rate of interest. Financial assets
cSassifi8d as receivable within one year are not amortised.
Basic financial Ilabilitles
Basic financial liakn'lities, induding creditors and bank loans are initially recognised at transaction price unle
the arrangement constitutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade (xeditors are obligations to pay for goods or services that have been acquired in the Ordin￿ course of
operab'ons from suppliers. Amounts payable are classified as current liabilities rf payment is due within one
year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interesl method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
crftlcal accountlng esllmates and Judgements
In the application of the Charity's accounting policies. the Trustees are rewired to make judgements,
estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experien￿ and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revissons to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects ￿lY that
period, or in the period of the revision and fvture periods Whe￿ the revision affects both current and fuiure
periods.
Income from donallons and legaclgs
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Donatlons and gifts
159,391
23,405

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charltable actfvltles
Unrestrlctsd Unrestricted
funds
funds
2024
2023
Unrostrict
Other income
10.600
Income from Investments
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Interest receivable
4.162
2,884
10-

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on charltable actlvltle8
Unrnstrlcted Unrestrlct•d CPR Tralnlng
and
Defibrlllatorn
Project
2023
Totsl
2024
2023
2023
Dlrect costs
Depreciation arKI impaimient
Training courses
Rates
Light. heat and ptrwer
Insurance
London marathon expenses
Repairs and maintenar
Ambulance equipment
Printing, postage and stationery
Charitable donations
Sundry expenses
t)onation handling fees
Other charitable expenditure
743
4.273
936
148
68
(33)
907
6,005
49
18,699
22
3.000
919
983
5,588
936
54,568
68
(33)
907
6,005
49
18,699
22
3,000
919
983
5.588
54.420
983
4,248
78
40,647
60
761
1.339
55,176
37,291
54.420
91,711
Share of support and governanco costs (see note )
Govemance
1.320
8,100
8.100
56,496
45,391
54,420
99,811
Analysls by fund
Unrestricted fvnds
Restricted funds
56,496
45.391
45,391
54,420
54,420
56.496
45.391
54,420
99.811
Net movement In fund¥
2024
2023
The net movement in funds is stated after chargingl{credillng):
Fees payable to the charity's independent examiner:
- for the independent examlnation of the charity's financial statements
- for other financial ser4ices
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
1,320
6,000
2,100
936
1,745
743
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits frcffl the
Charity during the year.
11

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Employ•o8
The average monthly number of employees during the yèar was:
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60,000.
10 Other expendlturn
Unrestrfcted Unrestrlcted
funds
funds
2024
2023
Net loss on disposal of tangible fixed assets
1,745
11 Taxatlon
The charity is exempt from taxation on its adtvities because all its income is applied for charitable purposes.
12 Tanglble fixed assets
Plant and
equlpment
Computorn
Moior
vehlGIg8
Total
Cost
At 1 January 2024
Additions
2,436
162
559
13.746
16,741
162
At 31 December 2024
2.598
559
13,746
16,903
Depreclatlon and Impalrment
At 1 January 2024
Depreciation charged in the year
1,984
153
189
93
11,759
497
13,932
743
At 31 December 2024
2,137
282
12,256
14.675
Carrylng amount
At 31 December 2024
461
277
1,490
2,228
At 31 December 2023
452
370
1,988
2,810
12-

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Debtors
2024
2023
Amounts falllng du• wlthln on• year:
Trade debtors
Other debtors
Prepayments and accyued income
2.006
205
28
3,578
207
308
2.239
4.093
14 Credltors: amounts falllng due wlthln one year
2024
2023
Accxuals and deferred income
6,901
15,727
16 R8Strfcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific cor¥Jrtions by donors as to how they may be used.
At 1 January
2024
Resources
expended
At31
December
2024
226,907
226,907
Previous year:
At 1 January
2023
Resources
expended
At31
December
2023
281.327
(54.420)
226,907
16 Unrnstrfctod funds
The unrestricted funds of the charity comwise the unexperthd balan￿S of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated furKI8 which have been Set aside out of unrestricted funds by the trustees for specffiG purposes.
At 1 January
2024
Incomlng R•sources
resources
ex￿nd•d
At31
December
2024
General funds
59,719
183.553
(56,496)
166,776
13-

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Unrestrlctsd funds
(Contlnued)
Prevlou8 year..
At 1 January
2023
Incomlng
resources
Resources
expended
At31
December
2023
General fijnds
69.966
36,889
(47,136)
59,719
17 Anatysls of net assets between funds
Unrestrlct•d Restrlctsd
funds
funds
2024
2024
Totsl
2024
At 31 Decembor 2024:
Tangible assets
Current assetsl(liabilities)
2.228
164.548
2.228
391.455
226.907
166.776
226.907
393.683
Unrestrleted Restrlcted
funds
funds
2023
2023
Totsl
2023
At 31 December 2023:
Tangible assets
Current assetsl(liabilities)
2.810
56,909
2,810
283,816
226,907
59,719
226,907
286.626
14-

FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Related party transactlons
Trdnsactlons wlth relat•d partle8
Colin Martin
(rwstee)
During the year various expense reimbursements were made to Colin Martin, totalling £127 (2023: £72). The
expenditure incurred related to subsrJiptions and F#)stsge. At the balance sheet date the amount d￿ to Colin
Martin was £Nil (2023: £13).
Christian Brown
(General Manager)
During the year funds totalling £Nil (2023.. £Nil) were transferred to Christian Brown in order to cover training
course costs organised by the Charity. At the year end a balance remained unused of £205 (2023: £207). This
balan￿ VRS repaid to the Charty on 3rd January 2025.
Expen￿ were reimbursed to Christian Brown tolalling £6,109 (2023: £3,901). Ttr￿ expenses related to
training course costs. motor vehide costs, refreshments at meetings and courses, arKI the hire of a skip. At
the balance sheet date the amount due from Christian Brown was £205 (2023: £207).
The following amounts were outstanding at the reporting end date:
Amounts owed to related
partles
2024
2023
Key management personnel
13
The following amounts were outstanding at the reporting end date:
Amounts owed by related Amounts owed by relatad
partles
partles
2024
2023
Balance
Balance
Net
Net
Key management personnel
205
205
207
207
205
205
207
207
15-