Cornpany regl8tratlon numbor 06260864 (England and Wale8}
Charjty rngl•trntlon nUM￿r 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
Trust￿1
Mr C AMa￿"n
m¥HAP￿S
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
Inde￿ndent examln•r
Aloxandef & CoAccountsnts
Unit 11 B￿neSS 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 y￿thin 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
AClwrf￿S
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 balan￿S continue lo be treated as restricted funds.
Achievements and porfomiance
signif￿ant 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 Offi￿r vehicles
Tralnlng sessions and.scenari0s for emergency responder groups in mickcorriwall
F￿HosPital Trauma Life Support cour3e delivered to p￿hospital 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 *ateD￿nts 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 foll0v￿d the Di￿OnS 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 reS￿L
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 V￿th the accounttng r￿ULrements of serAion 3* of tr*e 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 Char￿e$ 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 0￿r rnatters in c￿nneC￿On I￿1h the examination to whlch attentlon
should L* drawn in this report in order to enabte a prow U￿erStanding 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 t￿￿k 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 ackno￿0d9¢ 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 measur￿1 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 r￿ab[y.
Expenditure Is classified by adivrty. The costs of each actsvity are made up of the total of dIr￿t 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 Subsequen￿Y measLred at C05t or valuation. net of
deprecAation and any impairment losses.
Depreciation is recognised so as to write off the cost orvalUa￿n 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￿ be￿een 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 ca￿5￿r￿J amounts of its tangible assets to deterniine '
whether there is ary indicalion that those assets have suffered an impairrnenl loss. If any such ind￿tiOn
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 ma￿ritieS 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¥1￿C￿￿ 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 balar￿S,. 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 financiall1a￿lIttes,
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 disC￿￿e￿ 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.
. De￿COgnItiOn of Ilnancial Ilablllt￿s
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 Chari￿5 a¢xounting P￿CleS. 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 as￿ated assumpkn'c￿s 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 ba￿s. 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 fu￿re 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
Unr￿ct￿ 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 ta￿Jible 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 aCti￿treS because all fts income is aFvlied for charitable purposes.
. 11" Tanglble flxed assets
Plantand Comwrt8r¥
oquJpm8nt
Mc*tor
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 impairn￿nt
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 De￿rntser 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 R￿trIcted 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 resou￿05 •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
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FRONT LINE EMERGENCY EQUIPMENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
17 Relatsd party tran$a¢tions
Transactlons wlth related partles
Colin Martin
(Trusteel
During the year various expense reimbursements were made to Colin Martin, totslling £42312024.. £1271. The
expenditure in¢urred related to subscriptions, postage and London Marathon accommodation. At the balan¢e
sheet date the amount due to Colin Martin was £Nil {2024:.£Nil).
Chrlstian Brown
{General Manager)
Durfng the year funds totalling £Nil12024'. £NIII were transfrrred to"Christian Brovin In order to cover training
course costs organised by the Charity. At the year end a baIan￿.rer￿aIned unused of.£Nil (202.4: £205)."The
opening balan￿ was repald to the Charity orl 3rd January 2025.
Expense$.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.
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