Cornpany regl8tratlon numbor 06260864 (England and Wale8} Charjty rngl•trntlon nUMr 1107582 (England and Wale•l FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trust1 Mr C AMa"n m¥HAPS Mr D A Peth"grew Or M S Stead Dr R G Taylor DrA Macdonald MrA G Socrotsry MrCAMart Country ol Incorpor•tlon Unrted Kingdom IErvJknd and Ihtslg8) 05280884 Charfty r•gl•tratlon 1107582 R•gl•t•r•d offlc• Bess Park Rowl V*debridge Comwall United PL27 6HB Indendent examln•r Aloxandef & CoAccountsnts Unit 11 BneSS Pa Be58 Park Ri)ad Comwall United ng PL27 6HB
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED CONTENTS Page Trustee's report Independent examiner's report Statement of financial activities Balance sheet Note8 to the flnancial gtalements 6-13
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED TRUSTEE'S REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annu report and finanryal ststements for the year ended 31 December 2025. The financial ststgments have been prepared in accordance with Ihg accounling policies set out in'nole 1 to the flnanclal statements and Comply wth the Charfty's govemlng document. the Companie5 Act 2006. FRS 102 'The Financial Reporting. Standard applicable in the UK and Republic of Ireland and the Charities SORP "kcountirig and Reporting by Charilles.. Statement of Recommended Practi appllcAble tD charities preparing their accounts in accoidance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" Oblectives and actfvitles The principle objects of the Charity are set out in the Memorandum and Articles lif Association. Th¢ Charity's objects are to., al relieve sickness In the county of Cornwall by providing medlcal and paramediGal equipment for use at accidents ' and emergencie5 and in hospitals, surgeries al other places- and bl promote education in thg county of Cornwall by providing education and Irainiftg for medleal. pwamedical and nursing personnel. To continw improvlng accessibility to medical equlpmenl and training ythin the county of Comwa]l. Public benefft The Trustees have paid dlje regard to guidance issued by the Charity commission.in decldlng what activities the Charity should undert8ke. This indudes due regard belng given to guidan published in relation to public bgnefiL AClwrfS During the year enéed 31 Decemter 2022 the Charfty received restricted funding from NHS Kemow totslling .£1,070,000. At 31 December 2025. unspent reslricled funds totslling £226,907 rernained held, comprising £158.889 in respect of the Raizer Chair Project and £68,018 in respect of the CPR Tralnlng and Defibrillators Project. The Charity. continues to liais8 with NHS Kemow regarding the future use or rfum of these fijnds and, until this is agreed, the balanS continue lo be treated as restricted funds. Achievements and porfomiance signifant activities and achlevemenls against obiectrves The Charity conb.nued to receive 8nd utilise donations. legacies and fundraising. income in order to fyrther its objectives. During the year the Charity was able lo achleve the following.. Bleed Kit5 and training supplied to schools and wlleges within Comwall and Isles of Sally PublicAccess Defibrillators supplied and installed at each of the Communty Hospital siles PublicAccess Defibrillator training provided lo ruTal wmmunity group8 Equipment provléed to support the irLtroduction of new BASICS Critlcal Care Responders in Comwall First Response bags for Comwall Fire & Rescue Offir vehicles Tralnlng sessions and.scenari0s for emergency responder groups in mickcorriwall FHosPital Trauma Life Support cour3e delivered to phospital car&'dinicians . Financial revlew
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED TRUSTEE'S REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 ReseThes polry The re59rves poliw of the Charity has teen reviewed by the Board of Trustees during the year. Frge reserves are regarded as those unrestncted fund8 that have not designated lor any specific purpose. less the carrying amount of fixed assets. 11 is the policy of the Charity that free reserves should be maintsined al a level ex¢eeding £20,000. The Trustees consider that reserves al this level wll ensure that, in the event of a significant drop in funding, they will be able lo continue the Charity's Current activities while consider81ion is given lo ways in which additional funds may be raised. This level of reserv6s has been maintained throughout thg year. Structure, govomanc• and management The Charity is a company limited by gu8ranle8 ond 18 govemed by rt8 Memorandum and Articl•8 oIA88oci8tion. The Trustees, who 8re also tho directors for the purpo88 of company law, and who 86rvod during thg year and up to the date of Signatu of the financial ststements were.. Mr CA Martin M$HAPitts Mr D A Pettigrew Dr M S Stead Dr R G Taylor DrA Macdonald MrA G Brown R&cmltmenl 8nd appointment ollwslaes None ol the Trustees ha8 any beneficial interest in tho company. All of the Trust888 are mèmbers of the company and guaranl•o lo contribute £10 in the event of a winding up. Tru818é8 8r8 appointed by the Board of Tru8t¢o8 by eledon and Ihelr 8wvlc8 may tèrminate by resgnatlon or ¥th due proces8 by the Board of Tru8le•8. In accordance with the Articles of Associallon, one third of the directors musl retire from office at èach AGM The directors lo retire by rotation are those who have been in office Ihe longe818ince their last appoinlmenl, with the retirement eff¢¢livg at the end of the meetlng. The Charity may by ordinary resolutson.. appoint a person who is willing lo be a Dirgdor., and determine the rotatson in which any addrtional Directors are lo retire. A Director may b6 re-appointed where he or she had be8n rgcommended for repelectlon by the other Dir8etors, or the Ch8rity is given sufficient notice and details by a voting membef. The Tru8108'8 report wa8 approved by thè Board of Tru$loe8. Mr CA Marbn Trust•• Date: .....
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRONT LINE EMERGENCY EQUIPMENT TRUSTLIMITED I rep(yt to the Trustees my exarrunth.on of the fina[81 statements of Front Line Emergency Equipment Trust Limited {th& Charity) for the year ended 31 December 2025. Responslbllltles and basls of report As the Trustees of the Charity land a]so its directors for purFrt)sas of company law), you are responsible for the preparation of th8 financial"statemenis in accor(IwKe with the requiremwlts of.the Companies Act 2006. Having sab'sfied myself that the finanaal ateDnts of the Charity are not required lo be audital urKler Part 16 of ' 'the Companies Act 2006 and are efigible for independent ex8min8tion. l [)rt in resped of my examination of the Charity's finanual statements carried out under section 145 of the Charities Act 2011. In carrying ¢YJt my examination I have foll0vd the DiOnS grien by Ihe Charity Commknion under section 14515)Ib) of the Charitle8. Act2011_ Independent examlner's statemènt . I have completed my examination. I confinn'that no matters have c¢e to my attention in connection'with" the examination giving me cause to believe that in any material reSL 8ccounting.rewds were not kept in respect of ts Chanty as required ty sethon 386 of the Companies Act 20C6. the financial Statements do not accord wth those reoirds". or . the financtal stalement5 do not comply Vth the accounttng rULrements of serAion 3 of tre Companies Act 2006 other tha'n any requirement.that the finanaal statements give a true and fair Mew, which is nct a rnaiter . considered as part of an independent examination; or Ihe.finanaal staternents have not been prepared in a¢¢ordartt the. methods and prin¢iples of the statement of Recommended Practice for .accounting and reporting by Chare$ applicable to charities .prèparing their financial statements in accordance wlth the Financial Reportlng Slandard plIcable in'lhe UK and Repubfic of Ireland (FRS 102). ' I have no concerns and have come acmss no 0r rnatters in cnneCOn I1h the examination to whlch attentlon should L drawn in this report in order to enabte a prow UerStanding of the finanaal statements to be reached. 148a-&co Alexander & Co Accountants Unit 11 Schooners Busine55 Park.. Bes$ PaTk Road Wadebridge Cornwall PL27 6HB United Kingdom Date".
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 . Unrestrlcted Rq8trlcted- .fund8 funds 2025 2025 .Total Unrestrlcted Restrlcted funds lunds 2024 2024 Total , 2025 2024 Notes Income and •ndowment8 from: Donations and legaaes Investments Other Income 163,888 5.754 5.525 163,888 5,754 5,525 159,391 4.162 159,391 Total Incom• 175,187 1'75.187 183,553 163.553 Expèndituro on: Charitsble 8ctivllle8 70,449 70,449 56,498 56,498 Total èxpgndlture 70,449 70,449 56.498 58,498 Net Inwme and nK)vem•nt In funds 104.718 104,718 107,057 107.057 RKonclllatlon'of fund8: Fund balanceg 81 l January 2025 166,778 226,907 393.683 59,719 226,907 286.626 Fund balance8 at 31 Decèmber 2025 271,494 228,907 498,401 .166,776 228,907 393.683 The stalemant ol ffnancl81 actlvlll8s Include8 all gains and losses recogn18ed In the yèar. All income and expendlture derive from ¢ontlnulng a¢tivttle8,
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Notss Flxod assets Tangible assets 11 1.671 2,228 Current assets Debtors Cash at tk and in hand 12 2.738 495,438 2,239 396,117 498,174 398,356 Credltors: amounts falllng du• wlthln one year 13 11,444} 18,9011 Net current assets 496,730 391,45S Totsl assets less current Ilabllltlos 498,401 393,683 The funds of the Charlty Restricted income funds Unrestricted fvnds 14 1S 226.907 271,494 226.907 166,776 498,401 393,683 The company is entttled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025. The directors ackno0d9¢ their respon&ts'lilies for complying with the requirements of the Comparies Act 2006 with respect to accounting records and the preparation of financial slalements. The members have not required the company to obtain an audit of ils finanryal statements for the year in question in accordance wtth section 476. These financial statements have been prepared in accordance %wth the provisions applicable to companies subject lo the small companies regime. l.C lox The finanaal statemerts were approved by the TnJ$toe5 Qn ......................... Mr CAMartin Trustsè MrAG Brown Trustse
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting pollcles Charlty information Front Line Emergency Equipment Trust Limited is a private company lirnited ty guarantee Incorporated in England and Wales. The regisleTed office is Alexander & Co Schooners Business Park, Bess Park Road, .Wddebridge, Cornw811. PL27 6HB. United Kingdom. 1.1. Basls of preparatlon The financial statements have been prepared In accordance wlh the.Charitls goveming document, the Companies Act 2006, FRS 102 'The Financial Reporbng Standard. applicable in the UK'and Republic of Ireland" and the Charities SORP Accounlir¢g and Reporting by Charities.. Sialement of Recommended Ptactice applicable to chatities preparing their accounts in accordance wlth the Financial Reporting Standard. applicable In-the UK and Republlc of Ireland (FRS 1021. Th8 Charity is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantage of the provlslohs in thé SORP for.¢harities not to prepare a stalemenl'of .ca8h flows. The ffnancial slalements are prepared in slerting, whlch is the fundional currency of the Charity. Monetary amounts in these financial statements are roundgd to the nearest £. The financial statement5 have been prepared under the historlcal cost convention, [modified to include.the revaluation of freehold propgrties and to include investment properties and certain financial instruments at fair valuel. The princrp81 accounllng policies adopted are set out below. 1.2- .Golng concern . At the lime of approving the financlal statements, the Trustees have a.re890nable exFectalion that the Chartty ' has adequate regources lo continue In operatfonal existen for the foreseeable fvlure. Thus the Trustees continue lo adopl the going concem basis of accounting in preparing the financial statements. 1.3 Charltablo funds Unrestricted funds 8re available fDf use at the dlscretion of the Trustees in furthérance of thelr .charitable ' o¥iective$.' Restricted.funds arg subject. to specific conditions by donors or grantors ag to how they may be us'ed..The purposes and uses of the restricted fvnds are Sel out in the notes to the financial statements. . Endowment fundB are Subject to sFe¢ific condltions ty donors that the capital. must be malntained by'the Chadty. .1.4 Income Income is recognised when the Charity is legally enlilled to il after any performan¢e conditrons have been met, the amounts can be measur1 relrably, and il is probable that incwe wll be received. Cash donations are reco9nised on recelpt. Other donations are recognised once.the Charity has been notified. of the donation, unless porfomance conditions require deferral of the arnount. Income lax recoverable In relallon to donatfons received under GiftAld Qr deeds of covènant is reccgnised at the time of the donation. LegaEi98 are recogniBed'on reG8TPt-or otherwlse if the charity has been notified of an Impending distNbulion. the amount is knDwn, and receipt. is expected. If the amount. is not'known, the legaGy is 1realed.gs a contingent as5el.
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting pollcks {Continued) . 1.5 ExpendSture Expendrture 18 recognised once there is a legal or construclwé cijligation to traf economic benefit lo third party, it is probable that a transfer econ¢)mK beneffts wfll te required in setuement," and the arnounl of the obligation can be measured rab[y. Expenditure Is classified by adivrty. The costs of each actsvity are made up of the total of dIrt costs and ' shared costs, includiThJ supwi costs irNofved in undeTlthng eath activty. Direct costs attributable to a single aclivlty are allocated directjy to that actsvity. Shared costs which contribute to n)ore than oqe activity and SUPPOrt costs which are not attn"butabl& lo a single acbvity are apportioned tetween those activities on a basis ' consistent wtth the use of resource5. Central staff costs are allccated on the basis of time spenl, and . deprecAation charges are allocated on the portion Of the asset's use. 1.6 Tangible flxed assets Tangible fixed assets are Initial measured at COSt SubsequenY measLred at C05t or valuation. net of deprecAation and any impairment losses. Depreciation is recognised so as to write off the cost orvalUan of assets less thelr residual values over their useful lives on the following bases: Plant and equipment Computers Motor vehicle5 25% reducing balance 25% reducing balan . 20% straight line The gain or loss arising on the dlsposd of an asset is detemiined as the differen beeen the sale proceeds and the carrying value of the asse( arid is recognised in the slatemenl of financial adivthes.," 1.7 Impalnnent of flxed assets Al each reportlng end date. the. Charity revwhs the ca5rJ amounts of its tangible assets to deterniine ' whether there is ary indicalion that those assets have suffered an impairrnenl loss. If any such indtiOn exists,. the recoverable amount of the asset is eslimaled in order to determine the extent of the impairment Ios5 lif any). 1.8 Cash and cash equtvalents. Cash and cash equNalenls include cash in hand. deposits hekl at catl WI banks. other short-tem liquid investments Wbth lginal maritieS of three months less, arKI bank overdrafts. Bank overdrafts are shown- within borrowngs in current liabilities. . 1.9 Financial Instrum8nts The Charity has ele¢led to appty the proviwns of Section 11 'Basic Flnan¢ial Instnimenlg and Section 12 'Other Finanaa Instruments15sues' of FRS.102 to all of its firwjoal instruments. Financial instruments are recognised n the Charity's balante sheet en the Charity. becomes party to the contractual O¥1C of the instrLThent' , Financial assets and liabiltbes are offset. wilh the net amounts presented in the financial statements, ivhen there is a legally enforceable right to set off the recognised amounts and Uiere is an inlentson to setue on a nat basts or lo realise the asset and setue the liaLMlity simultsneousty.
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policies. (Continued) Basic financial assets . Basic financ481 assets. which wldude. debtors .cash and bank balarS,. are initially "measured at ' transaction Pn induding transaction costs and are subsequenlly carriéd at amortised cost using the effective interest method unless. the arrangement constrtutes a finanung transaction, vthere the. Iransadlon is mea$ured"at the present value of the future receipts disccMJnted"at a market rate of irrterest Financial assets classrfied as receivable wthin one year are not"amorbsed. Basic financiall1alIttes, Basic financial liaknlities, including creditors and bank loans are nitialty recognised at transaction price unless the arrangement consb"lutes a financing transaction. Whe ts debt instrument is measured al the present value of the frjture payments disCe at a market rate of interest. Financial liabilities dassified as payable within one year are not amorbsed. Debt instruments are subsequerity carried *.amortrsed ctssL usirvJ the effective interest rale method. Trade creditors are obligations to pay for or that have teen acquired In the ordinary course of. operations from suppliers. Amounts" payable are classified as current liabilities rf payrnent is due within one year or less. If not, they are presented as non-currerrt liabiljties. Trade Lyeditors are recognised initially at ' transaction pYtEe.and subwuenty rneasured at amortised cost using the effective interest method. . DeCOgnItiOn of Ilnancial Ilablllts Financial liabilities are derecognised the ChwitJ¢s conlrndual obltyions expire or are dlscknrged or '. cancelled. Critical accountlng ostlmates and ludgements In the applieai¢)n (if the Chari5 a¢xounting PCleS. the Truste'es are required lo make judgements. estimates and assumptions about the carrying amurit of assets arKI liabilities that are not readily apparent fr()m other sources. The.e5timates and asated assumpkn'cs are based on historical experience and'other factors that are.consld¥ed lo be relevanl. Actual results may drffer from these e5tirnates. The estlmates.and unde'rfying assumptions we on ongtiry bas. Revisions to accounting estimates are recognised in the period in which the eth.mate is revised where the revision affects only that. . period.. or in the period of.the revison and fure perbods where the reM5ion affects both current and future periods. Income from donatlons and legacies Unrestrlcted Unrestrlcted funds funds. 2026 2024 Dcfialions and gits 163.888 159,391
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Income from Invostrn8nts Unrestrlctsd Unrestrlcted funds funds 2025 2024. Interest e1vable 5.754 .4,162 othor Income Unrct Unr8strScted funds fund• 2026 2024 Olhar Incomo 5,525 Expendlturn on charltablg •¢tlvltl•• . Unrnstrlct•d Unr•8tr1¢tod .2026 2024 Dlr•ct co•t8 Deprgclallon and Impalmient Trainlng Gourno8 Insuron¢g London ffl0rath expen8eB Repalrs and maintenance Ambulance equipiiient Printing. po¥tage arwj statlonery Sundry expenses Donation handling fees Other charitsble expendlture 557 66 1.270 6.925 743 4,273 983 .,4.248 78 40,647 60 761 1,339 51,574 43 3,731 1,137 3.752 69,083 55,176 Sharn of support and governance costs (see note I Govern8n¢o 1.388 1.320 70.449 56,496 Analysis by fund Unrestricted fvnd5 70,449 56.496
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED . NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Net movement In funds ". 2025 2024 The net movement in fvrKls is stated after C#rgIn(Crediling).: Fees payable for the Iiide"pendert exanination of the chantys finanu stslements Depreciation of cywned taJible fixed assets 1,386 557. 1,.320 743 Trusteeg None of.the Trusleos (or any persons connected illi"them) received any remuneralron or benefrts frcffl the Charity during the year. Employees .The average monthly numb& of empl¢iyees thring the yearwas: 2026 Number ' 2024 Niimber. Total . 'There weTe no employees wh(ise annual reMunerat1L was than £60.000. 10 Taxatfon . The chadty is exeinpl from taxation on its aCtitreS because all fts income is aFvlied for charitable purposes. . 11" Tanglble flxed assets Plantand Comwrt8r¥ oquJpm8nt Mctor v•hkles Cost At 1'January 2025 . 2.598 559 13.746 -16,903 At 31 December 2025 2.598. 559 13,746 . 16,903 Deprecjatlon and impairnnt At 1 January 2025 Depreciation chargèj in the y 2,138 115 282 69 12.255 373 14,675- $57 At 31 December 2025 2.253 351 12,628 15.232 Carrying amount At 31 December 2025 208 1.118 1,671 At 31 Derntser 2024. 277 1.490 2.228 10-
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Debtors 2026 2024 Amounts falllng due wlthln one year. Trade.deblors Other debtors Prepayments and accrued income 304 2,006 205 26 2,432 2.736 2,239 13 Credltofs: amounts tslllng due wlthln one year 2025 2024 Accruals and deferred Income 1,444 6,901 14 RtrIcted funds The restricted fund8 of the charity comprise the unexFended balanc•8 of doftatlon8 and grants held on trust 8ublect lo spKiffi¢ condltions by don¢)rs as to hthv they may be used. .At 1 January 2026 At31 D•c8mbèr 2026 228,907 226.907 Prevlous year: At 1 January 2024 At31 . Docèmbèr 2024 226.907 226,907 15 Unrestrlctod funds The unrestrlcted funds of the tharrty comprise the unexpended batances of donatlons and grants which are . not subject to specific condits.ons by donors and granlors as to how they may be used. These include designated funds which have been sel agsJe out of unrestricted funds by the trustees for speafic purposes. At 1 January 2025 Incornlng ReBources axpend8d At3 Decemb&r' 2026 Gen8ral fiJnds 166.776 175,167 (70,449) 271,494 11
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31.DECEMBER 2025 15 Unr•strfcted funds (Coritinuedl Prevlous ygar At 1 January Incomlng Re50urce8 2024 resou05 •xpended At31 Decembor 2024 General furKfs 59,719 163,553 (56.4961 166,778 16 Analy81s of net a880ts b•tween funds Unreltrlcted Rostrlctsd funds nd* 2026 2025 Total .2026 At 31 O•comber 2025: Tanglble as8el8 . . Current asset&llllabllilies) 1071 269,823 1.671 496,730 226.907 271,494 226,907 498,401 ilnrnstrlctgd fund8 2024 Restrlcted funds 2Q24. Total. 2024 At 31 D8cember 2024.. Tanglble assets Current 8888t81(Ilabllftie8) 2.228 164.548 2,228 391,455 228,907. 168,776 226,907 .393,683 12-
FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Relatsd party tran$a¢tions Transactlons wlth related partles Colin Martin (Trusteel During the year various expense reimbursements were made to Colin Martin, totslling £42312024.. £1271. The expenditure in¢urred related to subscriptions, postage and London Marathon accommodation. At the balan¢e sheet date the amount due to Colin Martin was £Nil {2024:.£Nil). Chrlstian Brown {General Manager) Durfng the year funds totalling £Nil12024'. £NIII were transfrrred to"Christian Brovin In order to cover training course costs organised by the Charity. At the year end a baIan.reraIned unused of.£Nil (202.4: £205)."The opening balan was repald to the Charity orl 3rd January 2025. Expense$.were relmbursed lo Christian Brown totalllng £5.282 {2024-: £6,1091. The expenses related lo training course costs. motor vehicle costs, refreshments at meetings and courses., At the balance sheet dale the amount due from. thrlstian Brown was £Nil.12024.. £2051. The follwng amounts were outstanding at the reporb.ng end date: Amounts owed to related partles 2025 2024. The following amoun15 were crtrtstanding at the reporting end dale: Amounts ow8d by related Amounts owed by related partlos partle5 2026 2024 Balance Nat k. Balance Net Key management personnel 205 205 205 205. 13-