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← Attend

2025-03-31-accounts

(A Company Limited by Guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

Charity Registration Number 1113067

Registered Company Number 05713403

AZETS AUDIT SERVICES

First Floor River House 1 Maidstone Road Sidcup Kent DA14 5RH

ATTEND

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details 1
Chair’s Foreword 2
Report of the Trustees 3
Independent Auditors’ Report 14
Statement of Financial Activities 17
Balance Sheet 19
Statement of Cashflows 20
Notes to the Financial Statements 21

ATTEND

(A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS

President Baroness Finlay of Llandaff
Vice Presidents Miss Christina Cameron
Mrs Ann Davies MBE
Baroness Emerton of Tunbridge Wells & Clerkenwell DBE DL
Dame Elisabeth Hoodless DBE
Rt Hon Baroness Jay of Paddington PC
Rt Hon Lord Barry Jones KBE of Wales
Pamela Morton OBE (deceased 28thJuly 2025)
Rt Revd & Rt Hon Rev Dame Sarah Mullally DBE
Lord Patel KT of Dunkeld
Mrs Margaret Walker
Sir William Wells KBE (deceased 3rdOctober 2024)
Chair Mrs Bridget Foley
Deputy Chair Ms Lilian Owens
Treasurer Mr Matthew Swan BEM
Trustees Mr Neil Cawthorn (resigned 6thJanuary 2025)
Mrs Bridget Foley
Miss Louise Grimett
Mr Simon Needham
Miss Lilian Owens
Mr Stephen Redman
Mr Kenneth Rees
Miss Nikki Squelch
Mr Matthew Swan BEM
Mrs Ann Wickham
Senior Leadership Team Mr David Wood OBE - Chief Executive
Ms Janet Simpson - Deputy Chief Executive
Principal Address 11 – 13 Cavendish Square
London
W1G 0AN
Independent Auditor Azets Audit Services
River House
1 Maidstone Road
Sidcup
Kent DA14 5RH
Banker Barclays Bank plc
PO Box 216
Brightwell Court
Marlesham Heath
Ipswich
Suffolk IP5 3PW
Solicitor Anthony Collins LLP
134 Edmund Street
Birmingham
B3 2ES

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ATTEND (A Company Limited by Guarantee) CHAIR’S FOREWORD

“To mobilise, encourage, foster and maintain, the human love of the people of this Country, in the giving of service to supplement the healing work of the staff and the State, and always ensure a humanising supplement to the work of the hospitals.”

I have been involved in Attend in different capacities since 2009, and been Chair since 2018. Each year as Chair, I have begun my foreword with a quote. This one is from Captain Price. He stood up in 1949, and suggested that this should be our main objects. The leadership at the time thought we should go with something more traditional. I for one think this captures something special about the personality of our organisation, in a way that more accepted phrases do not.

What I see year after year are groups and individuals who love their local communities. They, and their families make sacrifices for other people, with no expectation of recognition or expectation of reward. There are swathes of our community who don’t understand that, and may sometimes make such commitment, the root of the odd jibe. I am grateful to have been involved with such people, and will continue to be so.

That love forms the basis of the decision-making from the Board, through the Chief Executive to the office-based interns. I regularly see that no task is too overwhelming to consider, and everyone prioritised. While people are always more important than £s there is careful stewardship, and an equilibrium is maintained. I am grateful for the love and wisdom shown by successive Board members over the decades.

This year I do need to mention the significant outreach programme to member groups, including the Friends Voices project. We have met more groups in their home location than previous years. Part of the reason is that some groups are taking the often painful decision to close. We have to honour that by spending time with them and listening to their stories.

We have also met with and supported an unprecedented number of survivors of an Acquired Brain Injury, including stroke. Their stories can be complex and difficult to unpick and that takes a patient love too.

To have the energy to do all this takes some very special people. I would like to pay tribute to everyone from IIora as President, down to our student placements. Everyone’s contribution matters and everyone makes a difference. I would also like to pay tribute to former leaders and staff. Particularly this year we said goodbye to Pamela Morton OBE, a former Chair and Vice President who at ninety-four contributed to love and support those in her community.

So in my last few words as Chair, I would like to echo those of Captain Price “To mobilise, encourage, foster and maintain, the human love of the people of this Country.” That has been our shared purpose over the generations, and we continue to give of our best to make that a reality today.

Bridget Foley Chair Date: 9 October 2025

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ATTEND

(A Company Limited by Guarantee) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The Trustees, who are also directors, present their Annual Report together with the Audited Financial Statements for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

OBJECTIVES AND ACTIVITIES

STRATEGIC REPORT

An image of the world we would like to create

Our vision is a world of healthy communities supported by active individuals.

We believe that the world is a better place when no one feels like a “service user”. A world where everyone works together, and with a wider objective than just themselves, to build a better society for all. That may be a real crosssection of people together, such as with our member groups in hospitals, or one distinct community of interest, like our work supporting people with an acquired brain injury.

It is important to understand that our work is all about communities. We can think about those as either geographical locations, or communities of interest. However, we define that community though, support is not just a whim or passing fancy, and equally it isn’t as a result of some funding becoming available. It is about a commitment and loyalty that spans decades, often with the leadership of the same individuals, or those to whom that baton has been carefully handed over to.

What we do

Attend supports and expands the vital roles that volunteers play in creating healthy communities.

We believe that the “gift” relationship is really important in both shaping and developing a healthy community. All our work has a gift relationship embedded in it, be it giving time, experience, or money. We believe that it isn’t always easy for people, especially if they face challenges themselves, and so we are particularly keen to support communities that are under-represented. This may be people that face physical or mental health issues. It may be people who are challenged by poor home circumstances, education, and financial challenge.

The “golden thread” that runs through everything we do, is that value is added to beneficiaries’ lives through the involvement of volunteers. We also try and improve the effectiveness of the voluntary contribution of individuals and organisations through the development of relevant knowledge and skills. Our support extends to providing the backoffice functions of community organisations with services such as advice, insurance, or even book-keeping.

How we do it

We achieve our mission by working in three key areas:

Over nearly 75 years plus our contribution has been distributed into these three workstreams above. These workstreams are well-developed, and all have a history of at least 20 years. We have proved we have the expertise to help in them all and are determined to keep contributing wherever we can.

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ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

What’s important to us

Our values underpin everything we do. They are:

Dream Big Care Always Be Brave

Deliver More

----- Start of picture text -----
Membership Projects Training & Development
We want to see We want to see those We want to see development
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Membership
Projects
Training & Development		 Membership
Projects
Training & Development		 Membership
Projects
Training & Development		 Membership
Projects
Training & Development
We want to see We want to see those We want to see development
Dream Big vibrant, independent
volunteering bringing
communities to life. We
believe they are vital to
a healthy NHS		 whose voices are seldom
heard designing projects
to help their communities
thrive. We will help them
to be the difference		 opportunities that are available in
other sectors, available to staff and
organisations in the voluntary and
community sector

----- Start of picture text -----
Membership Projects Training & Development
We will spend time We will walk alongside Our distinctive hallmark will be
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Membership
Projects
Training & Development		 Membership
Projects
Training & Development		 Membership
Projects
Training & Development		 Membership
Projects
Training & Development
We will spend time We will walk alongside Our distinctive hallmark will be
Care Always listening to our
members,
communicating in a
way that meets their
needs, and helping
them achieve their
goals. We will not give
up, even when they
feel like it.		 those who our projects
serve and together build a
world tailored to their
needs, and not expect
them to comply with a
world that doesn’t work for
them.		 developing products tailored to the
unique needs of the voluntary
sector and meeting standards for
external accreditation.

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ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
Membership Projects Training & Development
----- End of picture text -----

Membership
Projects
Training & Development		 Membership
Projects
Training & Development		 Membership
Projects
Training & Development		 Membership
Projects
Training & Development
Be Brave No matter what it
takes, we will support
our member groups in
their individual
journeys and face any
challenges alongside
them. We are
committed to their
success.		 We won’t be too scared to
consider anything. We will
pilot projects where there
may not be a guarantee of
success, but the potential
difference is
transformational for that
community.		 We will develop programmes for the
difference they will make to
people’s lives, not for their income
potential.

----- Start of picture text -----
Membership Projects Training & Development
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Membership
Projects
Training & Development		 Membership
Projects
Training & Development		 Membership
Projects
Training & Development		 Membership
Projects
Training & Development
Deliver More We believe that
whatever their age,
experience or
background, local
groups of volunteers
can change the world
for the better. We will
give them the
commitment and
expertise they deserve
to help them do this to
the best of their ability		 Whatever the challenges,
knock-backs, or
obstacles we will keep on
trying for the sake of
those who need us.
They deserve better, and
we will make it better.		 Personally, and as a team, we will
learn and keep on learning, to
ensure we are always sharing the
best and most helpful approaches
to improve the lives of individuals
and organisations

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ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

What we are doing to achieve that

We have tested our creativity to the limits as we have reviewed and redesigned services to ensure our beneficiaries’ needs are best met, within the financial resources we now have. At no point do we want someone who might have a reasonable expectation of receiving our help to find that is either lacking or unavoidable.

Creating a Contemporary Membership Service

These twelve months have continued to challenge our member groups. We are always sad to hear of groups closing, and endeavour to support in any way that we can throughout this process. We also recognise that a huge amount of history exists in our groups. We feel very passionate about the story our Member Groups have to tell, and so in the upcoming year will be continuing to look at ways in which their histories can be captured and shared. We expect to see the historical records of member groups grow and expand.

For other groups, they are just starting their history. As the world of healthcare moves more and more into the community our Membership Service must too and draw upon the years of experience to support local groups in the best possible way today. We have begun a formal archive through the Friends Voices (www.friendsvoices.co.uk) website, and want this to be the beginning of a major piece of heritage.

At the end of the period, we had to make significant changes in our membership package. Our membership largely comprises hospitals and care homes groups. In the next twelve months we will be working hard to reframe our membership and ensure its relevance to members.

A Nurturing Environment to Projects

Project work remains one of the vital pillars of Attend. This (not so) brief narrative will run through some of the activities that are at the heart of who Attend is today. What we do is pilot projects which are perceived as difficult and learn and share from our efforts.

‘Doing’ involves risk, and every time we try to make the world a better place for people who have been left behind in some way, we join them in facing an uncertain future. Our experience in managing this risk, delivering projects, and supporting those around us increases every time we try. We recognise that taking risk is not always understood by others, but it is the only way we can change things for the better, and we are committed to it.

Perhaps no project represented a bigger risk than when we began our work supporting people with brain injury back in 2009. At the time, we did not know the beneficiaries, we knew little about the challenges they faced, or the best ways to support them to overcome these challenges.

What we saw was a group of people who had been let down and they told us what they needed to support them but had no service to support them. So, we focussed on what we did know, and what we could do:

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ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

During the year our projects are as follows:

Acquired Brain Injury (ABI)

Attend ABI services are comprised of several tailored services designed to support individuals who have suffered from an acquired brain injury. We employ a hybrid delivery model, reaching individuals remotely and face-to-face. This has allowed us to continue to reach the already harder-to-reach groups, reducing isolation and supporting individuals' engagement with the community.

Positive Transitions

This service, formerly known as ABI Navigation, is designed to seamlessly support individuals after hospital discharge into accessing the right services at the right time. Research consistently highlights that support early on in recovery yields better outcomes for people with a brain injury and for their loved ones, we responded to the need through the creation of this service. Brain injury survivors can access this essential support on virtual platforms or face to face, depending on accessibility needs and preferences for vulnerable adults. Key elements of this service include learning more about ABI and managing the residual effects of one, such as changes in memory, communication, identity, and fatigue.

Employment Support

This service supports people who have both longer-term goals or short-term goals to return to employment. As a part of this service, brain injury survivors are supported with returning to work, accessing part-time roles, volunteering roles, and work experience are typically the primary goals of beneficiaries attending the service, as a steppingstone to longer term employment. This service involves 1:1 virtual vocational support where brain injury survivors can additionally practice improving their IT skills, mock interviews, disclosing their disability to a potential employer, along with building strong CVs and completing relevant job applications.

Access to Work

The government scheme, Access to Work, is aimed at supporting people with disabilities in their employment. By providing the tailored support of a Job Coach or Job Aide, individuals with an ABI are enabled to effectively return to their role and carry out their responsibilities. With practical support around implementing memory strategies, communication, and organisational techniques, and help with improving their decision-making skills, every ABI survivor and their employer can feel confident in returning to work. Disability Awareness training is also offered to the employers and teams of those with disabilities.

Step-Up

“ Thanks to Attend, I will be starting university in September and feel confident to keep up in my classes using the strategies I learned”.

This was said by a young person with an acquired brain injury who came to us for support several years ago and has returned to take the next step in their journey. Supporting young people with brain injury to discover the opportunities available to them while working alongside people their own age is at the heart of the Step-Up project. Young people with an ABI at Step-Up can receive support working towards their longer-term goals such as returning to education or entering employment.

Carers Project

A brain injury is a family diagnosis and changes the lives of many people. Through supporting all of the people involved, there are better outcomes for the person with a brain injury and can ensure that their family, friends, and carers feel less isolated and overwhelmed. Virtual services are offered for carers to learn, connect, and grow. Carers who engage with the service have continued to expand their community with social media groups such as WhatsApp support groups.

Money Management

One in five UK adults state that they have money issues and that their mental health has deteriorated as a result. On top of this, brain injury survivors often find it more difficult to manage their finances after their injury. To tackle this issue, we developed a series of training sessions aimed at improving financial skills and we currently deliver this service virtually, where brain injury survivors can access sessions at a convenient time and place. Topics include important financial skills from building a budget to managing savings.

Long Covid Project

“People still don’t understand what Long Covid is. It’s good to know Attend has not given up on us and is still there working to help survivors like me”. — Long Covid survivor referred to the pilot project.

NHS guidelines indicated that people who have been diagnosed with Long Covid should be referred to stroke services, as the neurological impact of the condition looks very similar to that of a brain injury. After a successful pilot project, we now run a service dedicated to supporting survivors of Neurological Long Covid (NLC) which offers training, advice, signposting, and support with employment.

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ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Social Activities (through fAABI)

“Coming to FAABI events are always the best part of my week, my entire month, really”. Comments like these are commonly said by our beneficiaries with a brain injury, who come to our regular social events.

Why should support have a specifically defined outcome? We believe that some of the most important work that can be done in the community is flexible and produces “softer” outcomes. None more so than the social activities run by our user-led sister charity fAABl (Friends of Attend ABI). People can come and socialise, visit London attractions, learn an instrument, participate in conversation classes, create arts & crafts, try Tai Chi, watch films, and many more — all for free.

Community Stroke Project

This project is delivered by the Stroke Navigator role. The service specifically supports people living in Enfield, and who have had a stroke, when they are discharged from hospital and checks in with them at set points during their recovery. The service also supports people with difficult tasks, such as laborious and daunting benefit applications and applying for “Blue Badge” parking permits. This service also conducts six-month post stroke reviews and sign-posts clients to other relevant services and activities that will benefit them on their road to recovery.

The Stroke Café was launched in 2019 where people can drop in to socialise and get support and advice if required. This runs on a Tuesday afternoon in a local church and on a Thursday morning on zoom. These include stroke survivors and their family members and carers. We have many regular attendees and people have formed lasting friendships, offered each other support and shared ideas on their recovery. Alongside this, we offer additional supportive sessions in the form of brain injury awareness, seated exercise, Theraputty hand exercise, wellbeing sessions, speakers and presentations from local organisations and services.

iCan

The iCan Service was run jointly between Attend, Age UK Enfield and two other providers until 31/03/2025. It aimed to provide a seamless service of support and signposting for vulnerable adults living with the effects of dementia, diabetes, falls, stroke and other long-term conditions. The service offered an individualised approach to increasing confidence, reducing isolation, and improving access to other services. The service continues to receive referrals and support clients by telephone and face-to-face contact. Social groups have increased across the service and attendance at these is popular as a way of improving socialisation.

The iCan Service also ran large events focussing on health and well-being. These were a huge success.

The weekly Stroke Café is a joint venture with the Community Stroke Service and operates both in-person and online. Popularity and attendance have increased.

We believe we made a commitment to these beneficiaries and are continuing to support them.

Care Homes Projects

The care homes projects have volunteers involved with all the homes we work in. We now run monthly coffee mornings in many homes that include volunteers from local businesses and churches.

We provide one-to-one befriending and help with outings and activities. We continue to recruit many new volunteers. This along with the involvement of local school, churches and businesses has brightened up the lives of residents.

We continue to fundraise for all the homes to support project that brighten up the home improves and the lives of residents. The residents and staff have been very grateful for the continued commitment, support and interest from the volunteers and local community.

The Friends Groups are all independent registered charities, and their aim is to increase community engagement to improve the lives of residents. They have retained many dedicated volunteers who really care about their residents and what is trying to be achieved. It is wonderful to see how volunteers spending quality time with residents can bring a smile to their faces and the residents look forward to volunteers visiting.

In the year this project ran with 2 Care Home providers - HC-One and Avery Health Care. We have also begun discussions with Agincare. It has been inspiring to see how the Friends can make a positive difference to residents’ everyday lives in care homes, and we will be working to build on this.

We are delighted to have so many volunteers, both new and long standing, we look forward to growing and developing the contribution of the volunteers and the local community within care homes.

8

ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Expand Our Education and Research Function

This year has seen Attend developing its delivery of training to the sector, spreading the word and evidencing best practice

The training arm of Attend has continued to deliver programmes on-line and through distance learning. Individuals have attended open courses, and 1-1 support has been available to ensure that they complete their qualifications.

In addition to this, Attend has reignited its partnership with BPP Education Group to tailor leadership and management apprenticeships for people who manage volunteers.

The principal accreditations have been:

In addition, the new Attend Academy website has been promoted, which regroups all our training programmes supporting voluntary action and our research projects and papers.

All of the above has been supported by Attend’s social media team, circulating and promoting a range of blogs and posts promoting these opportunities to the wider volunteering sector.

Assured and Consistent Delivery

The day to day running of the organisation remains focused on the quality of what we offer our clients and on how we receive feedback to develop our projects:

Quality Assurance

Quality assurance is central to the way Attend develops and delivers its service. In a climate of rapidly changing legislation, we need to ensure that we comply with the various regulations that allows us to achieve a quality service. To do this we have a comprehensive quality management system which ensures a continuous cycle of review and improvement.

Throughout 2024-2025 Attend has utilised Business Planning, Policy Development, review of Compliments, Complaints and Non-Conformance, Risk Assessment and Audit to help us provide services that meet client needs whilst complying with government regulations.

ISO 9001 has continued to provide an independent review of the services we offer, and Attend was re-accredited by ISO in January 2024.

The Attend Business Plan, Organisation Risk Register and the Quality Management System combine directly together and inform the development of each service, considering potential risk as well as positive outcomes. As a live document, this means our services can be flexible and responsive to the changing needs of our clients.

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ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Income Generation

All members of our team are now more aware and have a better understanding on how funding is given and how their roles are funded.

There has been a shift in the way applications are submitted and there is determination to be more focused and hopefully be rewarded with an outcome. All staff are willing to be involved in thinking about and generating further funds.

We are particularly grateful to the following funders for their support which has made so much difference to the service we are able to offer to the wider community:

We would like to thank the following organisations for their corporate support:

FINANCIAL REVIEW

Total income for the year was £771,511 (2024: £646,414). Total expenditure for the year was £753,291 (2024: £612,010). The result for the year was a surplus of £18,220 (2024: £34,404 surplus).

The funds on 31 March 2025 were at a deficit of £38,335 (2024: £56,555 deficit).

Investment policy

Under the Memorandum and Articles of Association, the charity has the power to invest funds not immediately required for its own purposes, in any way the Trustees see fit. The organisation has historically operated with a positive cash balance to cover eventualities and unforeseen expenses. The banking facilities are reviewed on a regular basis.

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ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Reserve policy

Attend requires free reserves to safeguard the organisation and achieve the following:

The Trustees aim to hold reserves equating to £40,000 (2024: £40,000) which equated to budgeted close down costs. The balance of general funds at year end was a deficit of £56,742 (2024: deficit of £74,962).

The balance of designated funds at the year-end was £699 (2024: £699) and of the revaluation reserve was £17,708 (2024: £17,708).

During the year 25/26, funds have continued to improve, and the Trustees are confident the deficit will be reduced.

GOING CONCERN

The organisation continues to monitor all its incoming streams, and its project costs. It is also reviewing its overhead costs.

Previously, it has already made significant cuts in its staffing. The small core staff team is supported by a team of capable and enthusiastic volunteers. Alongside this we have a small team of consultants with specific skills and expertise needed to deliver services to the high level required.

The Leadership of the organisation have been faithful to its vision of over 75 years:

“To mobilise, encourage, foster and maintain, the human love of the people of this Country, in the giving of service to supplement the healing work of the staff and the State, and always ensure a humanising supplement to the work of the hospitals”.

Captain J W Price 1949

While it does not ignore the fact that times are challenging, it recognises the organisations’ unique vision and enthusiasm in fostering the love of local communities and remains committed to ensuring the organisation delivers that in some form or on an on-going basis. During the year we agreed a new income stream of £156k over 3 years.

On this basis the Trustees consider the going concern basis for the preparation of the accounts to be appropriate.

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ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

PLANS FOR 2026 AND ONWARDS

Project delivery continues to be an essential part of who we are and what we do.

The staff continue to support those who have been left behind by society in some way and are always looking for ways to help people feel like, and be, a part of their community. This has been evident in the existing projects supporting people with an acquired brain injury, or after suffering a stroke, those who are restricted in care homes or who are isolated in their own homes.

Over the next year, the organisation has set itself several key development areas:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure

Attend is a charity, which is registered with the Charity Commission under number 1113067, is established under a Memorandum and Articles of Association dated 17 February 2006. Activities commenced on 1 April 2006 when the assets, liabilities and funds of a separate legal entity, the National Association of Hospitals and Community of Friends, were transferred to Attend.

Governance and Management

The Trustees set out on page 1 have held office during the whole period, unless otherwise stated.

The Board of Trustees comprises as follows:

The Board updates itself through two training days per year, which tend to focus on a particular development topic. New Trustees are sought when needed based on the skillset required by the board, they are then inducted on a 1:1 basis. All policies and procedures have a regular updating process.

Key management personnel remuneration

The Trustees consider staff listed on page 1 of the accounts as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis. Pay for the key management personnel is approved by Trustees.

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ATTEND

(A Company Limited by Guarantee)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Governance and internal control

The Board of Trustees conducts a review of the major risks to which the charity is exposed at each board meeting, and systems have been established to mitigate those risks. Among the risks identified through the procedure, the following ones are deemed to be the current most important ones:

Statement of Trustees’ Responsibilities

Charity 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 charity and of the surplus or deficit of the charity for that period. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006 and Trustee Investment (Scotland) Act 2005. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Statement as to Disclosure of Information to Auditors

So far as the Trustees are aware, there is no relevant audit information of which the charitable company's auditors are unaware, and each trustee has taken all the steps that he or she ought to have taken as a trustee in order to make himself or herself aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

This report was approved by the Trustees on 9 October 2025 and signed on their behalf by:

Bridget Foley Chair

13

ATTEND

(A Company Limited by Guarantee)

INDEPENDENT AUDITOR’S REPORT FOR THE TEAR ENDED 31 MARCH 2025

Opinion

We have audited the financial statements of Attend (the ‘charitable company’) for the year ended 31 March 2025 which comprise the Statement of Financial Activates, Balance Sheet, Statement of Cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

We draw attention to the charitable company’s general unrestricted reserves are in deficit of £56,043 (2024 : deficit £74,962). As stated in note 1j, these events or conditions, along with other matters as set forth in note 1j, indicate that a material uncertainty exists that may cast significant doubt on the company’s ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Key audit matters

Except for the matter described in the material uncertainty related to going concern section, we have determined that there are no other key audit matters to be communicated in our report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

14

ATTEND

(A Company Limited by Guarantee)

INDEPENDENT AUDITOR’S REPORT FOR THE TEAR ENDED 31 MARCH 2025

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

15

ATTEND

(A Company Limited by Guarantee)

INDEPENDENT AUDITOR’S REPORT FOR THE TEAR ENDED 31 MARCH 2025

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Other matter

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2016.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Siobhan Holmes (Senior Statutory Auditor) for and on behalf of Azets Audit Services Statutory Auditor First Floor, River House, 1 Maidstone Road Sidcup, Kent, DA14 5RH

Date: 17 December 2025

16

ATTEND

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations
Generating funds
Consultancy fees
Rechargeable income and packs
Charitable activities:
Subscriptions
Grants and service delivery contracts
2
Insurance premiums
Total
Expenditure on:
Raising funds
Charitable activities
Total
3
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
5,338
181,835
36,201
169,649
29,536
121,035
543,594
53,570
471,804
525,374
18,220
(56,555)
_____
(38,335)		 Restricted
funds
£
-
-
-
-
227,917
-
227,917
-
227,917
227,917
-
-
____
-		 Total
2025
£
5,338
181,835
36,201
169,649
257,453
121,035
771,511
53,570
699,721
753,291
18,220
(56,555)
____
(38,335)		 Total
2024
£
1,180
146,816
46,358
193,831
154,881
103,348
646,414
40,892
571,118
612,010
34,404
(90,959)
____
(56,555)

All of the charity’s transactions are derived from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year.

17

ATTEND

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2025

Note
Comparative year information
Year ended 31 March 2024
Income from:
Donations
Generating funds
Consultancy fees
Rechargeable income and packs
Charitable activities:
Subscriptions
Grants and service delivery contracts
2
Insurance premiums
Total
Expenditure on:
Raising funds
Charitable activities
Total
3
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
1,180
146,816
46,358
193,831
26,958
103,348
518,491
40,892
443,195
484,087
34,404
(90,959)
(56,555)		 Restricted
funds
£
-
-
-
-
127,923
-
127,923
-
127,923
127,923
-
-
-		 Total
2024
£
1,180
146,816
46,358
193,831
154,881
103,348
646,414
40,892
571,118
612,010
34,404
(90,959)
(56,555)

All of the charity’s transactions are derived from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year.

18

ATTEND

(A Company Limited by Guarantee)

BALANCE SHEET

AS AT 31 MARCH 2025

Company number: 05713403
Note
Fixed Assets
Tangible fixed assets
9
Current Assets
Debtors
10
Cash at bank and in hand
11
Net current liabilities
Total net liabilities
Funds
Restricted funds
13
Unrestricted funds:
Designated funds
14
Revaluation reserve
15
General fund
16
Creditors: amounts falling due within one
year		 2025
£
39,405
5,845
45,250
(108,185)
-
17,708
(56,043)		 2025
£
24,600
(62,935)
(38,335)
-
(38,335)
(38,335)		 2024
£
33,791
70,698
104,489
(188,158)
699
17,708
(74,962)		 2024
£
27,114
(83,669)
(56,555)
-
(56,555)
(56,555)

The financial statements were approved by the Board of Trustees on 9 October 2025 and signed on their behalf by:

Bridget Foley Chair

Matthew Swan Treasurer

19

ATTEND

(A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Cash flows from operating activities
Reconciliation of net income to net cash
inflow from operating activities
Net income for the year
Adjustments for:
Depreciation charge
Decrease in debtors
Increase / (Decrease) in creditors
Net cash flow from operating activities
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
Cash and cash equivalents consists of:
Cash at bank and in hand		 2025
£
18,220
2,514
(5,614)
(79,973)		 2025
£
(64,853)
70,698
5,845
5,845		 2024
£
34,404
4,905
(15,988)
15,269		 2024
£
38,590
32,108
70,698
70,698

20

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements For the year ended 31 March 2025

1. ACCOUNTING POLICIES

Attend is governed under it Memorandum and Articles of Association. The address of the principal office is given in the information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are set out on page 3.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b. Income

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Grants and service delivery contracts are recognised once receivable.

Investment income is included when receivable.

c.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

d. Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

The analysis of these costs is included in note 4.

21

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements

For the year ended 31 March 2025

1. ACCOUNTING POLICIES

e. Funds accounting

Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes

Designated funds represent funds invested in fixed assets. The designated fund balance has been represented to ensure that fund balance stated accurately reflects the designation policy adopted by the Trustees.

The revaluation reserve represents the uplift in value of tangible fixed assets and do not form part of the charity’s freely available reserves.

f. Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Expenditure on items below £1,000 is not capitalised. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:

Equipment Over 3 years straight line Furniture Over 4 years straight line

The Chain of Office was initially included at valuation when received as a donation, the Trustees will review this valuation, with assistance from external valuers, on an annual basis and impair or revalue if required.

g.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

i.

Taxation

The company is a registered charity and is therefore entitled to the exemptions from corporation tax afforded by section 505 of the Income and Corporation Taxes Act 1988. Accordingly, there is no corporation tax charge in these financial statements.

j. Going Concern

The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charitable company to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements.

The Statement of Financial Activities indicates that the charitable company returned a net surplus of £34k during the year ended March 2025, reducing the net current liabilities at the year end date to £84k. Whilst this is predominately due to our funding model with membership fees paid in advance for the year, and has historically been managed by the charity, we still consider this as an area of potential uncertainty given the nature of overdrawn funds at the year end. This could cast doubt on the charitable company’s ability to continue as a going concern if membership income and other income streams do not materialise. Upon review of the above and future forecasts and cash flows we have reviewed in preparing these accounts, we are satisfied the charity is a going concern

22

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements For the year ended 31 March 2025

1. ACCOUNTING POLICIES

k. Judgements and key sources of estimation uncertainty

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 9 for the carrying amount of the property plant and equipment, and note 1.h for the useful economic lives for each class of assets.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Bad debts

Debtors are regularly reviewed for recoverability, any debts which in the opinion of management are not recoverable are provided for as a specific bad debt.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

23

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements

For the year ended 31 March 2025

2. GRANTS AND SERVICE DELIVERY CONTRACTS

Current year - 2025
City Bridge Trust – ABI Navigation
Enfield NHS – iCan Project
Enfield NHS- Stroke Project
February Foundation
Garfield Weston Foundation
Headley Trust
Heritage Grant
ILM Volunteer Management
Masonic Foundation
PF Charitable Trust
Trusts Under £5,000
Prior year - 2024
City Bridge Trust – ABI Navigation
Enfield NHS – iCan Project
Enfield NHS- Stroke Project
February Foundation
ILM Volunteer Management
Masonic Foundation
PF Charitable Trust
Trusts Under £5,000
3.
ANALYSIS OF EXPENDITURE
Current year - 2025
Raising funds
Charitable activities:
Projects
Membership
ABI
Academy		 Unrestricted
funds
£
-
-
-
-
-
-
-
17,136
-
5,000
7,400
29,536
Staff
costs
£
31,193
165,686
63,528
39,296
19,287
318,990		 Restricted
funds
£
42,968
40,295
45,896
-
10,000
36,000
49,958
-
-
-
2,800
227,917
Unrestricted
funds
£
-
-
-
-
3,880
6,598
5,000
13,680
29,158
Direct
costs
£
8,130
130,082
137,658
6,275
6,781
288,926		 Total
2025
£
42,968
40,295
45,896
-
10,000
36,000
49,958
17,136
-
5,000
10,200
257,453
Restricted
funds
£
31,633
40,394
45,896
5,000
-
-
-
2,800
125,723
Support
costs
£
14,247
75,450
28,930
17,881
8,867
145,375		 Total
2024
£
31,633
40,394
45,896
5,000
-
-
-
3,880
6,598
5,000
16,480
154,881
Total
2024
£
31,633
40,394
45,896
5,000
3,880
6,598
5,000
16,480
154,881
Total
2025
£
53,570
371,218
230,116
63,452
34,935
753,291

24

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements

For the year ended 31 March 2025

3.
ANALYSIS OF EXPENDITURE
Prior year - 2024
Raising funds
Charitable activities:
Projects
Membership
ABI
Academy		 Staff
costs
£
23,910
150,206
48,685
23,594
16,341
262,736		 Direct
costs
£
6,030
79,823
137,954
3,738
1,377
228,922		 Support
costs
£
10,952
68,841
22,265
10,832
7,462
120,352		 Total
2025
£
40,892
298,870
208,904
38,164
25,180
612,010

All costs are allocated between the expenditure categories noted above on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, for example, time spent, per capita or floor area.

4. OTHER COSTS

4.
OTHER COSTS
Consultancy
Travel and subsistence
Office rent, facilities and insurance
Equipment maintenance and support
Printing and stationery
Accreditation fees
Depreciation
Telephones
Other
Governance costs (note 5)
5.
GOVERNANCE COSTS
Auditors’ remuneration
- current year
- prior year – under / over provision
- Non -audit services
Travel and accommodation		 2025
£
1,544
31,956
34,911
27,420
6,535
3,088
2,514
6,216
8,678
22,513
145,375
2025
£
16,944
465
1,500
3,604
22,513		 2024
£
1,391
13,486
36,474
23,301
8,058
2,887
4,905
6,328
4,725
18,797
120,352
2024
£
16,400
-
1,415
982
18,797

6. TRUSTEE REMUNERATION AND REIMBURSED COSTS

Trustee Indemnification Insurance has been taken out in the year, the cost of which is included within Attend’s core insurance premium. £741 of travel expenses were re-imbursed to 4 trustees (2024: £539 – 3 trustees).

25

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements

For the year ended 31 March 2025

7. STAFF

----- Start of picture text -----
|||| |---|---|---| |Staff costs|2025|2024| |Staff costs during the year were:|£|£| |Wages and salaries|257,747|224,898| |Employers’ National Insurance|28,038|19,240| |Pension costs|33,205|18,598| |318,990|262,736|

----- End of picture text -----

Staff numbers

The average number of persons employed by the charity during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |no.|no.| |Staff|6|6|

----- End of picture text -----

Higher paid staff

The number of employees whose emoluments as defined for taxation purposes, amounted to over £60,000 in the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |no.|no.| |£80,001 - £90,000|-|1| |£90,001 - £100,000|1|-|

----- End of picture text -----

Key management personnel

The key management personnel of the charity comprise the Trustees and the senior leadership team. The total amount of employee benefits (including employer pension contributions and employer national insurance contributions) received by key management personnel for their services to the charity was £192,879 (2024 - £175,788).

8. MOVEMENT IN FUNDS

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |This is stated after charging:|£|£| |Depreciation|2,514|4,905| |Auditors remuneration - audit|17,409|16,400| |Auditors remuneration – non audit fees|1,500|1,415|

----- End of picture text -----

26

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements

For the year ended 31 March 2025

9.
FIXED ASSETS
Cost / Valuation
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge in year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Chain of
office
£
24,600
24,600
-
-
-
24,600
24,600		 Equipment
£
40,326
40,326
37,812
2,514
40,326
-
2,514		 Total
£
64,926
64,926
37,812
2,514
40,326
24,600
27,114

The valuation of the Chain of Office was made by Jon Winter, a professional valuer, on an open market value for existing use basis on 31 March 2021.

10. DEBTORS
Trade debtors
Prepayments and accrued income
11. CREDITORS
Trade creditors
Other tax and social security
Accrual and deferred income
Other creditors		 2025
£
31,060
8,345
39,405
2025
£
38,997
33,471
29,709
6,008
108,185		 2024
£
25,689
8,102
33,791
2024
£
68,395
27,040
89,571
3,152
188,158

27

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements

For the year ended 31 March 2025

12. DEFERRED INCOME
Deferred income is included within:
Creditors due within one year
Deferred income at 1 April
Released from previous years
Resources deferred in the year		 2025
£
11,265
72,171
(72,171)
11,265
11,265		 2024
£
72,171
50,516
(50,516)
72,171
72,171

Deferred income relates to subscription income received in advance of the next financial year.

13. RESTRICTED FUNDS
Current year - 2025
ABI Navigation
Enfield Stroke Project
Friends of Care Homes
Friends Voices
Prior year - 2024
ABI Navigation
Enfield Stroke Project
Long Covid Clinics		 Balance at
1 Apr 24
£
-
-
-
-
-
Balance at
1 Apr 23
£
-
-
-
-		 Income
£
55,768
86,191
36,000
49,958
227,917
Income
£
36,633
86,290
5,000
127,923		 Expenditure
£
(55,768)
(86,191)
(36,000)
(49,958)
(227,917)
Expenditure
£
(36,633)
(86,290)
(5,000)
(127,923)		 Balance at
31 Mar 25
£
-
-
-
-
-
Balance at
31 Mar 24
£
-
-
-
-

ABI Navigation

Funds to support our ABI Navigation project that has been supporting ABI survivors since 2009

Enfield Stroke Project

Funds to support our projects supporting stroke survivors in the London Borough of Enfield

Friends of Care Homes

Funds to develop the capacity of local volunteering groups in care homes

Friends Voices

Funds to support our project capturing the oral histories of volunteers in local groups.

Long Covid Clinics

Funds to help support people living with Long Covid.

28

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements

For the year ended 31 March 2025

14. DESIGNATED FUNDS
Current year - 2025
Regional branches: Scotland
Prior year - 2024
Regional branches: Scotland		 Balance at
1 Apr 24
£
699
Balance at
1 Apr 23
£
699		 New
designations
£
-
New
designations
£
-		 Designations
released
£
(699)
Designations
released
£
-		 Balance at
31 Mar 25
£
-
Balance at
31 Mar 24
£
699

While each region has a facility to raise funds in respect of Attend’s local activities. These funds are held in a separate account by the regions and can expended in the furtherance of the charity’s activities. The pandemic has meant that local fundraising and activities have been curtailed, and any remaining funds now form part of the general reserve. The only exception is Scotland.

15. REVALUATION RESERVE
Current year - 2025
Revaluation reserve
Prior year - 2024
Revaluation reserve		 Balance at
1 Apr 24
£
17,708
Balance at
1 Apr 23
£
17,708		 Revaluation
£
-
Revaluation
£
-		 Balance at
31 Mar 25
£
17,708
Balance at
31 Mar 24
£
17,708

The revaluation reserve represents the uplift in value of tangible fixed assets and do not form part of the charity’s freely available reserves.

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current year - 2025
Fixed assets
Current assets
Current liabilities
Prior year - 2024
Fixed assets
Current assets
Current liabilities		 Unrestricted
funds
£
6,892
44,551
(108,185)
(56,742)
Unrestricted
funds
£
9,406
103,790
(188,158)
(74,962)		 Designated
funds
£
-
699
-
699
Designated
funds
£
-
699
-
699		 Revaluation
reserve
£
17,708
-
-
17,708
Revaluation
reserve
£
17,708
-
-
17,708		 Total
£
24,600
45,250
(108,185)
(38,335)
Total
£
27,114
104,489
(188,158)
(56,555)

29

ATTEND

(A company limited by guarantee)

Notes to the Financial Statements

For the year ended 31 March 2025

17. COMPANY LIMITED BY GUARANTEE

The Charity is limited by guarantee and accordingly has no share capital.

The liability guaranteed by each member is £1. The authorised membership of the company is unlimited. At 31 March 2025 the membership was 9 (2024: 9).

18. RELATED PARTY TRANSACTIONS

Payments totaling £21,709 (2024: £14,000) were made to Catherine Wood in respect of consultancy services for project delivery. These payments are totally funded from grant payments specifically for the work she delivers. Catherine Wood is the spouse of David Wood the CEO of Attend. At 31 March 2025 there was £nil outstanding between Catherine Wood and the charity (2024: £nil).

Payments totaling £17,158 (2024: £17,153) were made to Christopher Wood in respect of consultancy services as an iCan Project Navigator. These payments are totally funded by a contract with Age UK Enfield. Christopher Wood is the son of David Wood the CEO of Attend. At 31 March 2025 there was £nil outstanding between Christopher Wood and the charity (2024: £nil).

19. COMMITMENTS UNDER OPERATING LEASES
The charity had the following operating lease commitments:
Within one year		 2025
£
20,855		 2024
£
-

30