DU519 Envelope ID.. 443BF954.ED4742AF_A6W9BBA9212570 AFTERMATH SUPPORT LIMITED ANNUAL REPORT & FINANCIAL STATEMENTS FOR YEAR ENDED TH 30 MARCH 2025 Company Number: 05094705 Charity Number: 1111298
DOsIgn Envelope ID: 443BF954-ED47-42AF-A660-59BBA9212570 AFTERMATH SUPPORT LIMITED CONTENTS Page Trustees. Annual Report Statement of Trustees, Responsibilities Independent Examinerfs Report Statement of Financial Activities 10 Balance Sheet 11 Notes to the Financial Statements 12
Docusign Envelope ID.. 443BF954.ED47-42AF~A660-59BBA9212570 AFTERMATH SUPPORT LIMITED TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH MARCH 2025 The Trustees are pleased to present their annual report for the year ended 30th March 2025. The financial statements comply with the Charities Act 2011, Companies Act 2006. Accounting and Reporting by Charities. Statement of Recommended Practice (SORP 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1st January 2019). OBJECTIVES AND ACTIVITIES Aftermath Support was established as a registered charity in September 2004 with the aim of supporting individuals and families whose lives have been affected following a road traffic collision (RTC). Our support is available to anyone affected by an RTC across the Northwest of England. Since inception, Aftermath Support has assisted over 15,000 pèople, providing practical, emotional, and informational help during some of the most traumatic periods of their lives. Our refreshed Vision and Mission continue to guide our Wo.. Vision: To be the leading provider of emotional and practical support for all those affected by road-related incidents, helping to guide them through the aftermath and towards a brighter future. Mission: As a trusted Sour of guidance and support for anyone impacted by road incidents, we offer high-quality and individualised services to meet emotional, practical, and informational needs. Our core values.. Client Focus, Integrity, Collaboration, Learning and Innovation, Empathy and Kindness, and Respect and Inclusivity remain central to our work. Aftermath Support charitable objectives are: To relieve poverly, sickness, and distress, primarily among persons who have suffered the same as a result of being involved in road traffic collisions and their families and Carer's and bereaved survivors and to advance public education in road safety. Publlc Benefit Statement In considering the objectives and activities, the Trustees have considered Charity Commission guidance on public benefit to ensure that the organisation is meeting its public benefit requirements, ACHIEVEMENTS AND PERFORMANCE Strength in Vlslbi15ty The past year has marked a profound shift in how Aftermath Support is seen, heard, and valued, both by those who need us most and by the wider communities and organisations we engage with. In many ways, 2024125 was a year defined by visibility: a year in which the quiet, steadfast work we've been doing for nearly two decades found new recognition and resonance. With 435 new referrals, the highest number in our history and an 18 % rise on the previous year, we continued to support more people than ever before. Notably, self-referrals more than doubled, reflecting a growing public awareness of our work and a rising sense of trust from individuals seeking support.
Docusign EnveloFe ID.. 443BF954-ED4742AF-A660-59BBA9212570 AFTERMATH SUPPORT LIMITED TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH MARCH 2025 Our team delivered over 4,000 hours of direct one-to-one support. Each hour represents a moment of connection.. helping someone process grief, navigate legal processes, or simply feel less alone. One client shared.. .1 cannot adequately express my gratilude. This was the worst time of my life, and the support offered from a simple phone conversation, without judgement or too many questions, was invaluable.. We continued to record and lebrate the r8al-life progress made by those we support during their own personal recovery and adjustment. These outcome achievements, while only a sample of the true depth of impact, reflected improvements in emotional wellbeing and mental health, returning to everyday activities such as work, study or social interaction, and an increased understanding of processes such as court, inquests, or police investigations. The value of what we offer is best captured by those we are here to serve. As one person reflected.. °After my crash in which I suffered catastrophic injuries, [my caseworker] understood the pain I was feeling.. She got me through some really tough times, and I will be etemally grateful." The launch of our new website also marked a milestone, making our services more accessible and enhancing our online presen with clear pathways for support, a suite of easy aCsS support guides and information on how others can support our Charity. Continued collaboration with poli, legal partners, and community organisations allowed us to reach those often left behind. We remain grounded in the realities facing the charity sector. The Centre for Social Justice's 2024 findings wer8 Stark., 850/0 of charitable income goes to just 4 % of charities 97 % of charity closures in the last decade were small or medium-sized Despite these pressures, Aftermath Support has remained resilient. Our strength in visibility, being seen, found, and recognised, has become both a tool for survival and a pathway to deeper impact. And still, the most powerful endorsement comes from those we walk alongside: .1 spoke to [my caseworker] and from the firsl conversation she has called me continuously over the last 15 months. not a single other support organisation has made more than one follow-up call.. Progress on Priorities and Organisational Developments In last year's report, we outlined several key priorities for the future. We're proud of the significant progress we've made in these areas, which have also contributed to imporlant organisational developments" 1. Securing diverse and sustainable funding: We've increased our corporate support. with a confirmed 33% increase in donations for 2024125 and a three-year engagement agreement. We've been shortlisted for and awarded several grants and received sizeable donations. while our community continues to support us through personal fundraisers.
Docusign Envelope ID.. 4438F954.ED4742AF.A860.59BBA9212570 AFTERMATH SUPPORT LIMITED TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH MARCH 2025 2. Amplifying our advocacy efforts and raising our profile: Our CEO has participated in several important campaigns, working groups, and development opportunities, ensuring road crash victims, voices are heard at a national level. We've engaged in ongoing dialogue with the Department for Transport regarding their much-anticipated Road Safety Strategy and received positive media exposure, featuring on BBC Northwest Tonight and Radio Merseyside. 3. Deepening collaborations: We've strengthened relationships with many charities and organisations, including Merseyside Road Safety Partnership and Merseyside Police Federation, resulting in potential future collaborations and generous grants and donations. 4. Investing in digital transformation: The development and launch of our new website in Summer 2024 has already improved access to our services, better showcases our work, and enhances engagement with funders and supporters. We've also expanded our use of social media to share insights and increase our reach. 5. Strengthening governance and efficiency: We completed a comprehensive review and refreshed our policy framework. Staff pay and role benchmarking were undertaken to ensure fairness and sustainability, while governance and strategic oversight were strengthened at board level. We also welcomed new expertise to our Board, further enriching the strong mix of skills, perspectives, and professional experience already held among our Trustees. We've also begun exploring new strategies for volunteer recruitment and engagement, including micro-volunteering opportunities and online peer support roles. These developments have not only helped us progress towards our goals but have also strengthened our organisation's foundation, positioning us better to meet the growing needs of those we serve. Client Volce and Sector Context Client experiences remain the clearest indicators of our impact: 'You're the only ones who've stayed in touch. I felt seen." Anonymous Survey results highlight: 87./9 felt they received the right amount of support 88 % said we helped them understand their situation better 81 % would recommend us to others The depth of these reflections continues to guide how we work: "Aftermath was my support when no one else checked in. The regular calls gave me a sense of stability when everything else felt out of control". Sector-wide, the inequalities facing small charities remain stark. While public support is growing, sustainable and statutory funding is still elusive. Like many others in the voluntary sector, we continue to fa increasing demand and rising operational costs, without a corresponding rise in core funding or appropriate commissioning of services. Even so, we have continued to deliver support where others cannot. Our ethos of support remains rooted in lived experien, and our evidence base grows stronger each year. We remain committed to keeping survivors. voices central to how we work. campaign, and grow.
Docuslgn Envelope ID.. 443BF954-ED4742AF-A660-59B8A9212570 AFTERMATH SUPPORT LIMITED TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH MARCH 2025 Thanks, and Acknowledgements We thank our dedicated team for their professionalism and compassion, our CEO for leading the way, our funders and partners for their unwavering support, and our clients for placing their trust in us. Special thanks to.. Hilary Meredith Solicitors Slater & Gordon Lawyers Irwin Mitchell Oliver & Co Alderstone Solicitors Serious Injury Law HCC Solicitors Carpenters Group Oliver & Co Kinsella Clarke Accountants Konsileo Insurance Merseyside Police The Steve Morgan Foundation The National Lottery Merseyside Road Safety Partnership And to our Aftermath Champions, Dave Jones and Becca Slater, thank you for your ongoing support and advocacy. We also extend our sincere thanks to all those individuals who donated, either directly orthrough sponsorship andlor JustGiving, during this time. We are extremely grateful for the continued Support we receive, helping us to support those affected by road traffic collisions in the Northwest. FINANCIAL REVIEW Total income for the year was £136,191 (2024.. £66,604) of which £nil (2024,. £niS), r&lated to funding for projects upon which restrictions are placed. Total expenditure for the year was £114,923 (2024.. £110,922) leaving a surplus for the year of £21,268 (2024: deficit £44,318). At 30th March 2025 the charitable company's reserves stood at £73,808 (2024.. £52,540) of which £18,630 (2024: £nil) represented restricted funds. Risk Management The principle strategic risks and uncertainties to which Aftermath Support is exposed have previously been identified by the Trustees, and remain ongoing: Changes within partnerships with referral organisations. Fundin9 to ensure continuation of sep4ices in perpetuity. Activities to address the above have been identified within the strategic and business plan for the coming year.
Docusign Envelope ID.. 4438F9S4-ED47_42AF-A669BBA9212570 AFTERMATH SUPPORT LIMITED TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH MARCH 2025 Reserves Policy It is the policy of the charitable company to maintain unrestricted funds, which are free reserves at a level to cover redundancy provision and six months, running costs should no further funding be received. As at the end of the financial year the unrestricted funds totalled £73,808. The charitable company requires £19,013 for redundancy provision and £51,536 for six months, running costs, (total £70,549). Plans for the future Looking ahead to 2025126, we are focused on building from the strong foundation laid over recent years. Our priorities reflect both continuity and ambition,, 1. Sustainable Growth: We will continue working towards our goal of sustainable growth by expanding our service provision and capacily. To achieve this, we are focused on increasing income through diverse funding streams that allow us to meet growing demand. This includes laying the groundwork for broader regional delivery and working to address the postcode lottery of support by ensuring thal all areas across the Northwest have equitable access to Aftermath Supports services. We also anticipate new staff appointments in 2025126. which will bring vital capacity and fresh expertise to our team, further enhancing our ability to deliver responsive, high-quality support. 2. Digital Presence: Building on our recent digital transformation, we will continue to enhance our online reach. A new grant secured for 2025126 will allow us to introduce a dedicated Digital Media Coordinator post, strengthening our content strategy and online engagement with survivors, funders, and the wider public. 3. Amplifying Survivors, Voices: We will refine our data collection and storytelling to better reflect the lived experiences of those we support. Our aim is to centre survivor voices in how we design services, communicate impact, and influence policy. This will include refining feedback tools, capture more meaningful insights, and explore peer-led contributions to advocacy. 4. Looking Ahead to Our 21st Anniversary: As we approach our 21 st year in 2025126, we plan to celebrate our journey with purpose. This will be an opportunity not only to reflect on our history and growth, but also to engage our community, amplify survivors, voices, showcase our client stories, and build support for our future. As we step into our 21 st year, we do so with deep gratitude and renewed resolve. Every person who reaches out, every story shared, every partnership formed, each one reaffirms why we exist. In a world that often overlooks the silent pain of road trauma, Aftermath Support continues to be a place where people are seen, heard, and helped. Together, we will keep shining a light into the aftermath and help those affected to look forward with hope. STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is a charitable company limited by guarantee, incorporated on 5th April 2004 (Company number 05094705) and registered as a charity on 14th September 2005 (Charity number 1111298). Aftermath Support Limited is a limited company governed by its Memorandum and Articles of Association dated 3rd April 2004 and revised by special resolution 3rd August 2005.
Docusign Envelopa ID.. 443BF954-ED47-42AF-A660-59BBA9212570 AFTERMATH SUPPORT LIMITED TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH MARCH 2025 Any one over the age of 18 can become a member. It is managed by an Executive Committee of Trustees. Organisation The Trustees who are also the Board of Directors approve the policy for the organisation. The Board meets quarterly to do this. Management of the charitable company is overseen by the Board and delegated to the Chief Executive Officer. Financial Controls The Board of Trustees oversees expenditure made by the charitable company. Mandates with the principal bankers are in place to the effect that all cheques require two signatures. Investment Powers & Restrictions According to the Memorandum and Articles of Association the Board of Directors are allowed to invest monies not immediately required for any specific purpose. REFERENCE AND ADMINISTRATIVE DETAILS Aftermath Support Limited 05094705 1111298 50 Arrowe Park Road, Wirral, England, CH49 OUE The Board of Trustees are also its directors. Members are elected by Annual General Meetings of the members of the council in accordance with the Articles of Association. Name Company number Charity number Registered Office Board of Trustees Chalr Joyce Greaves Richard Crabtree Elliot S Creed Michael D Jones Michael McFall Stephen Samuel Lee B Westhead Beverley Wrighton Trustees (Appointed 12th August 2024) (Appointed 16th April 2024) Independent Examiner Mrs Ying Huang ACCA clo LCVS, 151 Dale Street, Liverpool, L2 2AH Bank of Scotland 33 Old Broad Street. London, EC2 1HZ Bankers Signed on behalf of ttLe Board of Trustees Joyce Greaves, Chair and Trustee Date 12th December 2025
DoSign Envelope ID.. 443BF9S4D47-42AF.AGsO-5QB8A02I257O AFTERMATH SUPPORT LIMITED STATEMENT OF TRUSTEES, RESPONSIBILITIES Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including incorne and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and: select suitable accounting policies and then apply them consistently., observe the methods and principle in the Charities SORP; make judgements and estimates that are reasonable and prudent: prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue as a going concern; state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities: Statement of Recommended Practice (Sorp 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 181 January 2019). By Order of the Board, Joyce Greaves, Chair and Trustee 50 Arrowe Park Road Wirral England CH49 OUE Date.. 12th December 2025
Docus¥Jn Envelope ID.. 443BFg54-ED47-42AF-A66(k59B8A9212570 INDEPENDENT EXAMINER'S REPORT FOR THE TRUSTEES OF AFTERMATH SUPPORT LIMITED I report on the accounts of the charitable company for the year ended 30th March 2025, which are set out on pages 10 to 19. The Trustees (who are also the Directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to- examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and to state whether particular matters have come to my attention, My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitable company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from th8 trustees Conrning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Res ective res onsibilities of trustees and examiner Bdsis of inde endent examiner's stalement In connection with my examination, no matter has come to my Inde endent examinerfs attention.. statement (1) which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting Charities have not been met" or (2) to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. SlJn•d by.. Name: Mrs Ying Huang Relevant professional qualification orEo¥y:%tCA Address: clo LCVS, 151, Dale Stree( Liverpool, L2 2AH Dated: 15 December 2025 1AE EB
Docusign Envolopa ID.. 443BF954-ED47-42AF-A660-59BBA9212570 AFTERMATH SUPPORT LIMITED STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30TH MARCH 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Income and endowments from: Donations and legacies Charitable Activities 3a 3b 9,911 95,800 9,911 126,280 6,604 60,000 30,480 Total income 105,711 30,480 136,191 66,604 Expenditure on: Charitable activities 103,073 11,850 114,923 110,922 Total expenditure 103,073 11,850 114,923 110,922 Net incomel(expenditurel, net movement in funds 2,638 18,630 21,268 {44,318) Total funds brought forward 9,10 52,540 52,540 96,858 Total Funds carried forward 8-10 55,178 18,630 73,808 52,540 The notes on pages 12 to 19 form part of these accounts. All the above amounts relate to continuing activities of the charitable company. -10-
Docusign Env8lopa ID.. 443BF954-ED47-42AF-A660-59B8A9212570 AFTERMATH SUPPORT LIMITED BALANCE SHEET AS AT 30TH MARCH 2025 Company Number: 05094705 Notes 30th March 2025 30th March 2024 Fixed assets Tangible fixed assets 1,170 1,112 Current assets Debtors Cash at bank and in hand 214 73,855 108 52,679 74.069 52,787 Current liabl lities Creditors.. amounts falling due within one year (1,431) (1,359) Net current assets 72,638 51,428 Total assets less current liabilities 73,808 52,540 Funds: Unrestricted funds Restricted funds 55,178 18,630 52,540 8,10 73,808 52,540 These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies, regime and in accordance with FRS102 SORP. For the year covered by these accounts the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The Trustees, who are the Directors of the charitable company, acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. Approved by the Board on: ..l?Ih JkG.etohpi.2Q25. ... Joyce Greaves, Chair and Trustee
DoGu$ion Enveltspe ID.. 443BF954.ED47.42AF.A660-59BBA9212570 AFTERMATH SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH MARCH 2025 Limited Liability The charity is a company limited by guarantee without share capital. Each memberfs liability is limited to £10. 2. Accounting Policies Basis of accounting The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevanl note{s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordsnce with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) (SORP 2019) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (as amended for accounting periods commencing frorn 1s1 January 2019) and Charities Act 2011 and the Companies Act 2006. The accounts are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £. The charitable company has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The principal accounting policies adopted are set out below. Going concern The charitable company did not have any financial impact during the pandemic therefore at the time of approving the accounts, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accountlng Unrestricted funds are the charitable company's free reserves available for the Trustees lo apply in accordance with the charitable company's charitable objectives. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognition All income is recognised once the charitable company has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accruals basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor. -12-
Docusign Envelope ID.. 443BF954-ED4742AF-A660-5988A9212570 AFTERMATH SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH MARCH 2025 Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual's basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and govemance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relate to the operation of the charitable company comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company. Fixed assets Capital expenditure is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below.. Computer Equipment Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits hèld at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts. Financial instruments 200/0 Straight line per annum The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable 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 liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. -13-
Docuslgll Envelopts ID.. 443BF954-ED47-42AF-A660-59BBA9212570 AFTERMATH SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH MARCH 2025 Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at arnortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the charttable company's contractual obligations expire or are discharged or cancelled. Critical accounting estimates and judgements In the application of the charitable company's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying 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 on-going basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised where the revision affects only that year, or in the year of Ihe revision and future years where the revision affects both current and future years. Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. 3. Income and endowments from: Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Donations and Legacies: Donations 9.911 9,911 6,604 Donations and legacies income for year end 2024 related wholly to unrestricted fund. b. Charitable activities Membership to Legal Expert Panel National Lottery Community Fund Service income Steve Morgan Foundation 80,000 80,000 60,000 18.630 18,630 15,800 11,850 15,800 11,850 95,800 30,480 126,280 60,000 -14-
Docuslgn Envelope ID.. 443BF954.E04742AF_A660.59BBA9212570 AFTERMATH SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH MARCH 2025 Income from charitable activities for year end 2024 comprised £80,000 for unrestricted funds and £nil related to restricted funds. 4. Expenditure on charitsble activities Direct Support & Charitable Governance Expenditure Costs Total 2025 Total 2024 Provision of support to victims of road collisions with long term, adverse effects. 68.633 46.290 114,923 110.922 Analysed as follows.. 2025 2024 Direct Charitable Expenditure.. Staff salary costs Pension Travel expenses Volunteer expenses Employee expenses Refreshments 65,961 1,206 817 64,307 1,163 649 1,124 12 68,633 66,608 Support & Governance costs.. Staff salary costs Pension Insurance Team meetinglaway day Printing, postage and stationery Telephone Equipment Subscriptions and memberships Website costs Bank charges DBS fees Accred itation HR & recruitment Loss on disposal of fixed assets Companies House Filing Fee Accountancy Depreciation 35,085 794 464 340 240 1,129 34,137 768 707 234 179 2,365 113 251 3,391 466 6,013 101 293 79 215 83 65 34 1,040 436 13 990 495 46,290 44,314 Total expenditure on charitable activities 114,923 110,922 -15-
Docusign Envdope ID.. 443BF954-ED47-42AF-A660-59BBA9212570 AFTERMATH SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH MARCH 2025 £11,850 (2024: £nil) of the above expenditure relates to restricted funding. b. Staff Costs 2025 2024 Staff salaries Social security costs Pension 98,819 2,227 2,000 96,532 1,912 1,931 103,046 100,375 c. Particulars of employees.. The average number of employees during the year 5 (2024: 5), and calculated on the basis of full-time equivalents, was as follows. 2025 2024 Charitable activities No employee received emoluments of more than £60,000 during the year. The Trustees are not remunerated for their services and are not included in the above number of employees. No out-of-pocket expenses were reimbursed to trustees in the year (2024: £nil). 5. Tangible fixed assets Computer Equipment Total Cost As at 3151 March 2024 Additions Disposals 2,371 559 (125) 2,371 559 (125) Balance as at 30th March 2025 2,806 2,805 Accumulated Depreciation As at 31 St March 2024 Charge for the year Disposals 1,259 436 (60) 1,259 436 (60) Balance as at 30th March 2025 1,635 1,635 Net Book Value at 30th March 2025 1,170 1,170 Net Book Value at 30th March 2024 1,112 1,112 -16-
DoGusign Envelope IU.. 443BF954-ED47-42AF-A660-598BA9212570 AFTERMATH SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH MARCH 2025 6. Debtors 2025 2024 Prepayments 214 108 7. Creditors: amounts falling due within one year 2025 2024 Accruals Pension 1,040 391 990 369 1,431 1,359 8. Analysls of net assets between funds 2025 Tangible Net Current Fixed Assets Assets Total Unrestricted Funds General Fund 1,170 54,008 55,178 Restrictod Funds National Lottey Community Fund 18,630 18,630 Totsl 1.170 72,638 73,808 2024 Tangible Net Current Fixed Assets Assets Total Unrestricted Funds General Fund 1,112 51,428 52,540 Restricted Funds Total 1,112 51,428 52,540 -17-
DoGuslgn Envelope ID.. 4438F954-ED47-42AF-A660-59BBA9212570 AFTERMATH SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH MARCH 2025 9. Unrestricted funds Movements in the year Income Expenditure 2025 Reserves at Beginning of Year Reserves at End of Year General Fund 52,540 105,711 (103,073) 55,178 Movements in the year Income Expenditure 2024 Reserves at Beginning of Year Reserves at End of Year General Fund 96,858 66,604 (110,922) 52,540 General fund is used to finance the charitable company's general activities as outlined in the Trust8es report. 10. Restricted funds Movements in the year Income Expenditure 2025 Reservos at Beginning of Year Reserves at End of Year National Lottery Community Fund Steve Morgan Foundation 18,630 11.850 18,630 (11,850) 30,480 (11,850) 18,630 These are monies given to the charitable company to be spent at the discretion of the Board of Trustees for specific charitable purposes. National Lottery Community Fund - Contribution towards community thrive Steve Morgan Foundation - Contribution towards RTC Victim Care officer salary cost 11. Lease Commitments There were no financial cornmitments under non-cancellable leases as at 30th March 2025. (2024.. none). 12. Related Party Transactions There were no related party transactions as at year end 301h March 2025. (2024.. none) -18-
Docvsign Envelope ID.. 443BF954_ED47.42AF_A660_59BBA9212570 AFTERMATH SUPPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH MARCH 2025 13. Guarantees As at 30th March 2025, 8 members had given a guarantee of £10 each in the event of the company winding-up. total.. £80 (2024: 9 members £90). -19-