Registered number: 06035936 Charity number: 1118674
DIGITAL PIPELINE
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
DIGITAL PIPELINE
(A company limited by guarantee)
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 9 |
| Independent examiner's report | 10 |
| Statement of financial activities | 11 |
| Balance sheet | 12 - 13 |
| Notes to the financial statements | 14 - 27 |
(A company limited by guarantee)
DIGITAL PIPELINE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025
| Trustees | Stephen Thompson (appointed 1 January 2022) |
|---|---|
| Mark Lawrence (appointed 1 January 2022) | |
| Ken Rich (appointed 1 January 2022) | |
| Company registered number 06035936 Charity registered number 1118674 Registered office 16 Bower Street Maidstone Kent ME16 8SD |
Page 1
(A company limited by guarantee)
DIGITAL PIPELINE
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their Annual report together with the financial statements of the Digital Pipeline for the year 1 January 2025 to 31 December 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
The Charity also uses the 'Working Name' Computers 4 Charity and Computers 4 Good and strapline " Caring for Climate and Community ". During 2026, the Charity migrated from the 'Working Name' Computers 4 Charity to Computers 4 Good.
Objectives and activities
l Policies and objectives
The Charity's objects (the "Objects") for which the Charity is established are for the benefit of the public to:
a) advance the education of the public by providing access to information and communications technology, to computers and other hardware and to software ("ICT") and to related ICT education and training materials and ICT maintenance and support to those who have need of such equipment in developing countries (as defined by the United Nations from time to time) including but not limited to those in Africa;
b) promote the conservation, protection and improvement of the physical and natural environment by facilitating the re-use of ICT equipment;
c) relieve poverty by providing access to ICT, to ICT education and training materials and ICT maintenance and support to the poor and the otherwise excluded in developing countries (as defined by the United Nations from time to time) including but not limited to those in Africa;
d) advance such purposes as are recognised as being exclusively charitable in accordance with English Law from time to time as the Trustees in their absolute discretion shall think fit.
See "Plans for the future" section for the amended objects.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Page 2
DIGITAL PIPELINE
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Objectives and activities (continued)
l Main activities undertaken to further the Charity's purposes for the public benefit
Caring for Community - A report [reference provided as footnote] issued by the Good Things Foundation in 2024 notes that 8.5 million people in the UK still lack basic digital skills. This had dropped from 10 million on the previous year. However, while the digital divide may have narrowed, it also deepened as more services moved online. They also note than 3.7 million families are below the Minimum Digital Living Standard, facing barriers such as limited connectivity and insufficient digital literacy support. To enable people to adapt during an age of digital transformation of our health and benefit systems, we tailor donations to suit the beneficiary, i.e. a young person at risk of homelessness living without WIFI may need a mobile phone and SIM card to keep in contact with support workers, friends and family, or a young carer might need a laptop to enable them to study from home whilst caring for a family member.
We have continued our national outreach across the country through our Tech 4 Reuse initiative, funded by our charity eShop sales and our generous grant makers. During 2025 we donated 351 devices to good causes, a significant improvement on the 219 donated in 2024.
We operate a 100% software licence compliant process and load Microsoft Windows 10 or 11, Lubuntu Linux or Mac OS (dependant on age and specification of device) on all computers that we donate to beneficiaries or sell. For mobile devices, we load the appropriate version of Android or Apple iOS.
Caring for Climate - During 2025 the Charity processed over 4,500 devices, which was stable on the 2024 and 2023 levels. Each device given a true second life through upgrade means a new one does not have to be manufactured. Over 80% of a computer’s carbon footprint is in its production; every upgraded laptop saves the planet from 150kg of CO2 emissions and each desktop 250kg of CO2*. This is not ‘Greenwashing’ or ‘Phantom Forests’, this is real, tangible and substantial. Most surplus IT equipment the Charity receives is between 3 and 7 years old, the oldest typically being 10 years old.
Waste Electrical and Electronic Equipment (WEEE) - ideally the Charity would prefer to not receive, handle or process non-working, broken or irreparable computer equipment; that is “waste”. However, we do occasionally, unintentionally, or sometimes intentionally in order to receive other donations of value and use, accept or receive non-working equipment.
Environmental “waste” - The Charity does not recycle IT equipment; we refurbish and re use. Recycling destroys computers. We do not break down IT equipment into its basic materials and recycle the metal, plastic, aluminium, gold, platinum, etc. Rather, we data wipe, clean and repair, sometimes upgrading with additional hard drives and RAM, then install a fresh operating system software for re use.
Environmental compliance - We fulfil 100% of environmental rules, regulations and responsibilities, preventing IT equipment from being scrapped, dumped or landfilled. In the event that we are given non-working IT equipment, which is “waste”, we hold:
• T11 waste exemption certificate - The T11 exemption permits the repair, refurbishment or dismantling of various types of WEEE so that the whole WEEE item or any parts can be reused for their original purpose or recovered.
• Registered Carrier of Controlled Waste PCD/CBDL11078 Environmental “waste” - we aim to only accept working IT equipment, that is “used” or “pre-owned” but “working” as originally designed and intended as its original purpose of manufacturing. This is not “waste”.
Asset management - Upon arrival at our workshop, every item is recorded and entered into our database. Devices are given a unique ID number and barcode label, enabling them to be tracked throughout their entire journey with the Charity. All devices are tested and checked for functionality. On request, an audit report can be
Page 3
DIGITAL PIPELINE
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Objectives and activities (continued)
provided, including any client asset tag details that were present on the devices; all IT equipment supplier data is held securely.
Achievements and performance
l Review of activities
Caring for Climate - The Charity's Net Zero Plan continues to enable us improve our carbon footprint in everything we do, from packaging to hybrid working. We support our corporate partners to achieve this with provision of climate reduction certificates for each device they donate for refurbishment instead of sending for recycling or waste.
C02 emissions Reduction - Each device given a second life through upgrade means a new one does not have to be manufactured and over 80% of a computer’s carbon footprint is in its production. Our mission is to support both corporate businesses and UK households to reduce their carbon footprint through responsible technology refurbishment and ethical computer reuse as part of the circular economy to benefit climate and deliver social value. In 2025, the Charity has reduced global CO2 emissions by over 470 tonnes by refurbishing and upgrading surplus tech devices that have gone on to support good causes across the UK or sold through our refurbished eShop as part of the circular economy.
Caring for Community – We have continued to support a diverse range of beneficiaries through the year, ranging from volunteers, unemployed veterans and young carers, to refuges, homeless people and those fleeing domestic abuse. Our impact is felt far beyond the beneficiaries that we know, as many devices will be shared amongst multiple users. Often this is between family members and at drop-in support centres and food banks. During the reporting period, we donated over 350 devices to beneficiaries in need. This does not include the monetary value of donations provided through Charity discounts on purchases from our eShop. This provided a valuable sustainable income model to cover our charitable activities plus employment and volunteer opportunities.
Board – Our Board of Trustees remained the same throughout the year and continued to provide guidance and knowledge to the Charity, whilst also referring to the Charity Commission’s general guidance on public benefit when reviewing our risk register, strategy, policies and procedures.
Management Team – Our team has been refurbishing computers since 1996. We have a strong management team who support, guide and learn from each other and their peers.
Employability Skills – We provided four work experience placements for young people during the year, with in-house training for health and safety and manual handling. Work experience placements were taught how to prepare donated devices for sale and donation. They were given a crash course regarding the components of computers and what we use to upgrade and repair devices. We also asked them to help us with organising, sorting cables and bringing in donations to the workshop.
Volunteering – We increased our volunteering opportunities during the period and also provided volunteer work experience placements. We estimate that our volunteers contributed over 1,000 hours to the Charity, providing us with strategic leadership, marketing consultancy, and IT refurbishment. They consist of under 25s with special needs, NEETs, retired professionals and corporate volunteers.
Equality, Inclusion, Diversity and Accessibility – We further developed our EIDA Policy through a consultative process with the Board, staff and volunteers to deliver effective operations by better understanding our people.
Health and Wellbeing – We continue to operate flexible working practices such as homeworking, hybrid and
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(A company limited by guarantee)
DIGITAL PIPELINE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and performance (continued)
condensed hour contracts to meet the varied needs of our people through digital transformation.
Income diversification - Our Marketing Consultant continued to develop our e-commerce platform and continuously optimised, and worked on, the SEO targeting to provide low cost refurbished equipment to those who might not be eligible for our free donations. Thus, reducing waste and providing employment opportunities for NEETs.
Product diversification – We received increased demand for mobile phones and we secured further free SIM cards through a partnership with Vodafone that were especially well received by beneficiaries. We also continued our donation program of laptops to refugees following the war in Ukraine to enable them to keep in touch with their loved ones, reduce their social isolation, improve their access to online support and help them to find employment.
National Outreach - We continued to hold our national IT Appeals across multiple sites and donated IT devices to charities whilst appealing for redundant IT equipment. Videos of our donations can be viewed on our website where our Charity partners talk about the impact we make with our donations of equipment.
Thank you quotes from Charities
“A massive thank you for the donation of TWO laptops to our project. Two of the people we support will now be able to house hunt, job hunt and deal with life admin online!!
Such an amazing gift to be able to give someone, we are so grateful.”
“A huge thank you for generously providing laptops to members of our community. These laptops will make a real difference by helping people access online services, apply for jobs, complete school or college work, build their digital skills, and stay connected with family, friends, and support networks. Access to technology is so important, and this generous support will help create more opportunities and reduce digital exclusion in our community. We truly appreciate your kindness and support!”
“For a small Charity like ours, donations like these make all the difference. By reducing our technology costs, we’re able to direct more of our resources towards supporting people and families”
Looking forward to 2026
Computers 4 Charity remains focused on achieving our strategic goals of reducing digital poverty for our community and reducing climate change. We plan to work towards the National TOMS Framework by:
Promoting Skills and Employment – Through volunteer and work experience opportunities to promote growth and development opportunities within Kent. We are developing our support for young people through work experience and are developing a vocational course alongside the experience. We will continue our work with schools and charities through corporate match funding programmes for them to increase their IT provision to pupils and educate in reuse as part of the UN sustainability goals to reduce poverty. We aim to pay our people above minimum wage, with a bonus scheme and aim to be a Living Wage Employer by the end of 2027.
Creating Healthier, Safer and More Resilient Communities - We will continue to data wipe and refurbish devices and focus on redistribution of tech to our Charity partners to reduce digital poverty and increase access to online health services.
Protecting and Improving our Environment – We have a NET Zero Plan and aim to more than double our CO2 saving in 2026. This will be achieved by increasing the number of devices we give a second life through refurbishing.
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DIGITAL PIPELINE
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and performance (continued)
Each device given a true second life through upgrade means a new one does not have to be manufactured; over 80% of a computer’s carbon footprint is in its production. Every upgraded laptop saves the planet from 150kg of additional CO2 emissions and each desktop 250kg of CO2*.
Promoting Social Innovation – Investment continues to be made in our donor development experience with a bespoke CRM system designed by our Chief Technology Officer and seasonal e-newsletters designed by our Marketing Officer, with reciprocal marketing opportunities for our corporate sponsors.
- Notes:
Scope 3 Emissions :
https://www.carbontrust.com/resources/briefing-what-are-scope-3-emissions
Lancaster University
The real climate and transformative impact of ICT: A critique of estimates, trends and regulations 2021 https://www.sciencedirect.com/science/article/pii/S2666389921001884
Harvard University
Smaller, faster, greener: Examining the environmental impact of computation and the future of green computing, 2021 https://www.seas.harvard.edu/news/2021/03/smaller-faster-greener
Financial review
l Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
l Reserves policy
Much of the company’s charitable work cannot be expressed in financial terms and the aim of the Trustees is to accumulate a sufficient corpus of funds so that this work can be carried on. The charity also accumulates stocks of donated PCs and other IT equipment which are held in reserve to meet the needs and specific requests from other charities.
Unrestricted reserves as of 31st December 2025 was in deficit by £37,780 although the Trustees aim to accumulate unrestricted funds equal to three months operating costs.
l Principal funding
The Charity is principally funded by the income from its on-line eBay charity shop sales. We fund our giveaways by selling a proportion of the items donated by our donor partners. Together with some corporate sponsorship and grant funding, this enables us to give unemployed young people work experience, training and jobs and donate devices to charities free-of- charge. Buyers can select a range of device specifications and add-ons, which are all refurbished and help enable us to be as self-funding as possible.
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(A company limited by guarantee)
DIGITAL PIPELINE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
l Financial summary
Total income increased from £525,425 in 2024 to £672,235 in 2025. Income from our charitable activities continues to generate the bulk of revenue and increased from £482,941 to £670,858 for the year. Total expenditure rose from £588,411 in 2024 to £661,0677. The result was the Charity recording a surplus of £11,168 in 2025, versus a deficit of £62,987 in 2024.
Structure, governance and management
l Constitution
Digital Pipeline is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association dated 10 December 2006, amended by Special Resolution dated 16 July 2012 and is a registered charity number 1118674 in England and Wales and SC043181 in Scotland.
l Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
l Organisational structure and decision-making policies
Details of the organisational structure:
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Board of Members
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Board of Trustees/Directors
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Honorary Chief Executive
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Marketing, Administration, Finance, ICT and Operations
l Policies adopted for the induction and training of Trustees
Trustees are familiar with the work of the charity and have a wide knowledge of business and commerce. They are guided by the Memorandum and Articles of Association, a copy of which is distributed to new Trustees along with copies of the latest financial statements. Trustees are then introduced to people involved with the organisation. Meetings are arranged with key people involved in the organisation to discuss information contained in the Trustees Induction Pack and we are members of NCVO for training and best practice.
Page 7
(A company limited by guarantee)
DIGITAL PIPELINE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Structure, governance and management (continued)
l Risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Operational management assesses and report to the Trustees on the risks which are reviewed annually with the main risks identified as:
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Going concern to deliver social impact . Mitigation: the Charity operates a lean sustainable operations model with reserves of cash and equipment which can be sold.
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Global and economic uncertainty . Mitigation: diversifying our income opportunities.
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Failure to recruit and retain staff or trustees with the capabilities needed . Mitigation: investment into training and wellbeing to ensure staff and trustee retention remains high.
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Absenteeism . Mitigation: flexible working and a flexible workforce who cover for each other.
Plans for future periods
On 5 August 2026, the Charity Commission approved the amendment to the charity's objects which were lodged on 9 March 2026. The Special Resolution dated 12 August 2026 was accepted by Companies House on 21 August 2026.
The Charity’s objects (the “Objects”) are for the benefit of the public to:
a) advance the education of the public by providing access to information and communications technology, computers and other hardware and software (“ICT”), and by providing related ICT education, training materials, maintenance and support to those who have need of such equipment;
b) promote the conservation, protection and improvement of the physical and natural environment by facilitating the re-use of ICT equipment;
c) relieve poverty by providing access to ICT, ICT education and training materials and ICT maintenance and support to the poor, the disadvantaged and those in need;
d) advance such other purposes as are recognised as being exclusively charitable in accordance with English law from time to time as the trustees in their absolute discretion shall think fit.
Members' liability
The Members of the Charity guarantee to contribute an amount not exceeding £10 to the assets of the Charity in the event of winding up.
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DIGITAL PIPELINE
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 3 September 2026 and signed on their behalf by:
Mark Lawrence
Page 9
(A company limited by guarantee)
DIGITAL PIPELINE
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Independent examiner's report to the Trustees of Digital Pipeline ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025.
Responsibilities and basis of report
As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Dated: 3 September 2026 Brian Pusser ACCA
24 Downsview, Chatham, Kent, ME5 0AP
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DIGITAL PIPELINE
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025
| Note Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Other income 6 Total income Expenditure on: Raising funds 7 Charitable activities 9 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 1,327 670,858 - 50 672,235 28,978 597,089 626,067 46,168 (83,948) 46,168 (37,780) |
Restricted funds 2025 £ - - - - - - 35,000 35,000 (35,000) 35,000 (35,000) - |
Total funds 2025 £ 1,327 670,858 - 50 672,235 28,978 632,089 661,067 11,168 (48,948) 11,168 (37,780) |
Total funds 2024 £ 42,472 482,941 12 - 525,425 26,173 562,238 588,411 (62,986) 14,038 (62,986) (48,948) |
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 14 to 27 form part of these financial statements.
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DIGITAL PIPELINE (A company limited by guarantee) REGISTERED NUMBER: 06035936
BALANCE SHEET AS AT 31 DECEMBER 2025
| Note Fixed assets Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 16 Net current liabilities Total assets less current liabilities Creditors: amounts falling due after more than one year 17 Net liabilities excluding pension asset Total net assets Charity funds Restricted funds 19 Unrestricted funds 19 Total funds |
46,551 3,874 50,425 (82,819) |
2025 £ 12,848 12,848 (32,394) (19,546) (18,234) (37,780) (37,780) - (37,780) (37,780) |
44,861 2,695 47,556 (87,315) |
2024 £ 17,003 17,003 (39,759) (22,756) (26,192) (48,948) (48,948) 35,000 (83,948) (48,948) |
|---|---|---|---|---|
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
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DIGITAL PIPELINE (A company limited by guarantee) REGISTERED NUMBER: 06035936
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the Trustees on 03 September 2026 and signed on their behalf by:
Mark Lawrence
The notes on pages 14 to 27 form part of these financial statements.
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. General information
Digital Pipeline using Working Name ' Computers 4 Good, Caring for Climate and Community ' is a company limited by guarantee incorporated in England and Wales and registered charity number 1118674 in England and Wales and SC043181 in Scotland. During 2026, the charity had migrated from the Working Name ' Computers 4 Charity '. The operating premises are located at A6 (Unit 4), 1st Floor, Powerhub Business Centre, St. Peters Street, Maidstone, Kent, ME16 0ST and the registered office at 16 Bower Street, Maidstone, Kent, ME16 8SD.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Digital Pipeline meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
These financial statements are prepared on the going concern basis.
The charity has net current liabilities of £32,394 (2024 - £39,759) and a total net liability position of £37,780 (2024 - £48,948) indicating a working capital shortfall and reliance on the support of its creditors and Trustees..
The Trustees consider it appropriate to prepare the accounts on the going concern basis.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs,
Page 14
DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2. Accounting policies (continued)
2.4 Expenditure (continued)
including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.6 Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
2.7 Tangible fixed assets and depreciation
Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Page 15
DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2. Accounting policies (continued)
2.7 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
- Short-term leasehold property Plant and machinery - 33% straight line Motor vehicles - 20% straight line Fixtures and fittings - 25% straight line Office equipment - 20% and 33% straight line
2.8 Stocks
For resale - the Trustees consider it impractical, considering the time cost, to measure the fair value of goods donated for resale and therefore donated goods are recognised when they are sold.
For donation to beneficiaries - the charity aims to recognise donated goods for distribution to its beneficiaries as a component of donations when it is distributed, with an equivalent amount recognised as charitable expenditure and measured at its fair value.
2.9 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.10 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.11 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2. Accounting policies (continued)
2.12 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.13 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.14 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. Income from donations and legacies
| Unrestricted funds 2025 £ Donations 1,327 Unrestricted funds 2024 £ Donations 8,472 Grants - 8,472 Income from charitable activities Unrestricted funds 2025 £ Sale of IT Equipment 435,232 Appeals (PR income) 217,350 Recycle income 18,000 Overhead recovery income 276 670,858 |
Restricted funds 2025 £ - Restricted funds 2024 £ - 34,000 34,000 Total funds 2025 £ 435,232 217,350 18,000 276 670,858 |
Total funds 2025 £ 1,327 |
|---|---|---|
| Total funds 2024 £ 8,472 34,000 |
||
| 42,472 | ||
| Total funds 2024 £ 311,902 159,950 10,999 90 |
||
| 482,941 |
4. Income from charitable activities
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. Investment income
| Total | Total | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Investment income - local cash | - | 12 |
6. Other incoming resources
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Sale of assets | 50 | 50 | - |
7. Expenditure on raising funds
Costs of raising voluntary income
| Unrestricted funds 2025 £ Marketing and other fundraising costs 28,978 Wages and salaries - National Insurance - Pension costs - 28,978 |
Total funds 2025 £ 28,978 - - - 28,978 |
Total funds 2024 £ 23,577 2,500 67 29 |
|---|---|---|
| 26,173 |
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. Analysis of grants
| Grants, Sale of IT Equipment Grants, Sale of IT Equipment |
Grants to Institutions 2025 £ 36 Grants to Institutions 2024 £ 514 |
Total funds 2025 £ 36 |
|---|---|---|
| Total funds 2024 £ 514 |
9. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2025 £ Sale of IT Equipment 512,117 Appeals (PR income) 84,972 597,089 Unrestricted funds 2024 £ Sale of IT Equipment 455,488 Appeals (PR income) 94,680 550,168 |
Restricted funds 2025 £ 35,000 - 35,000 Restricted funds 2024 £ 12,070 - 12,070 |
Total 2025 £ 547,117 84,972 |
|---|---|---|
| 632,089 | ||
| Total 2024 £ 467,558 94,680 |
||
| 562,238 |
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. Analysis of expenditure by activities
| Sale of IT Equipment Appeals (PR income) Sale of IT Equipment Appeals (PR income) 11. Independent examiner's remuneration |
Activities undertaken directly 2025 £ 362,007 77,611 439,618 Activities undertaken directly 2024 £ 305,749 86,288 392,037 |
Grant funding of activities 2025 £ 36 - 36 Grant funding of activities 2024 £ 514 - 514 |
Support costs 2025 £ 185,074 7,362 192,436 Support costs 2024 £ 161,295 8,392 169,687 |
Total funds 2025 £ 547,117 84,973 |
|---|---|---|---|---|
| 632,089 | ||||
| Total funds 2024 £ 467,558 94,680 |
||||
| 562,238 | ||||
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees payable to the Charity's independent examiner for the independent | ||
| examination of the Charity's annual accounts | 500 | 500 |
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2025 £ 358,790 23,014 6,217 388,021 |
2024 £ 344,762 21,074 5,400 |
|---|---|---|
| 371,236 |
The average number of persons employed by the Charity during the year was as follows:
| Administration Appeals Workshop |
2025 No. 1 1 13 15 |
2024 No. 2 1 11 |
|---|---|---|
| 14 |
No employee received remuneration amounting to more than £60,000 in either year.
The Honorary Chief Executive role was undertaken pro bono during the year.
13. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL) .
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
14. Tangible fixed assets
| Short-term leasehold property £ Cost or valuation At 1 January 2025 8,948 At 31 December 2025 8,948 Depreciation At 1 January 2025 1,790 Charge for the year 1,789 At 31 December 2025 3,579 Net book value At 31 December 2025 5,369 At 31 December 2024 7,158 Debtors Due within one year Trade debtors Other debtors Prepayments and accrued income |
Plant and machinery £ 4,150 4,150 4,150 - 4,150 - - |
Motor vehicles £ 14,000 14,000 5,266 1,747 7,013 6,987 8,734 |
Fixtures and fittings £ 6,250 6,250 5,139 619 5,758 492 1,110 2025 £ 30,175 10,098 6,278 46,551 |
Total £ 33,348 |
|---|---|---|---|---|
| 33,348 | ||||
| 16,345 4,155 |
||||
| 20,500 | ||||
| 12,848 | ||||
| 17,002 | ||||
| 2024 £ 36,067 4,278 4,516 44,861 |
15. Debtors
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
16. Creditors: Amounts falling due within one year
| Other loans Trade creditors Other taxation and social security Other creditors Accruals and deferred income Creditors: Amounts falling due after more than one year Other loans Included within the above are amounts falling due as follows: Between one and two years Other loans Between two and five years Other loans Over five years Financial instruments Financial assets Financial assets measured at fair value through income and expenditure |
2025 £ 10,458 54,747 9,500 1,192 6,922 82,819 2025 £ 18,234 2025 £ 8,708 9,526 2025 £ 3,874 |
2024 £ 11,273 49,128 11,061 1,116 14,737 |
|---|---|---|
| 87,315 | ||
| 2024 £ 26,192 |
||
| 2024 £ 7,958 |
||
| 18,234 | ||
| 2024 £ 2,695 |
17. Creditors: Amounts falling due after more than one year
18. Financial instruments
Financial assets measured at fair value through income and expenditure comprise cash balances.
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
19. Statement of funds Statement of funds - current year
| Balance at 1 January 2025 £ Unrestricted funds General Funds - all funds (83,948) Restricted funds Colyer-Fergusson 30,000 Kent Community Foundation 5,000 35,000 Total of funds (48,948) |
Income £ Expenditure £ 672,235 (626,067) - (30,000) - (5,000) - (35,000) 672,235 (661,067) |
Balance at 31 December 2025 £ (37,780) - - - (37,780) |
|---|---|---|
20. Summary of funds Summary of funds - current year
| Balance at 1 January 2025 £ General funds (83,948) Restricted funds 35,000 (48,948) |
Income £ Expenditure £ 672,235 (626,067) - (35,000) 672,235 (661,067) |
Balance at 31 December 2025 £ (37,780) - (37,780) |
|---|---|---|
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DIGITAL PIPELINE
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
21. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2025 £ Tangible fixed assets 12,848 Current assets 50,425 Creditors due within one year (82,819) Creditors due in more than one year (18,234) Total (37,780) |
Total funds 2025 £ 12,848 50,425 (82,819) (18,234) (37,780) |
|---|---|
22. Pension commitments
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The pension cost charge represents contributions payable by the charity to the fund and amounted to £6,217 (2024 - £5,400). At the balance sheet date £1,192 (2024 - £1,116) was payable to the fund and is included in other creditors.
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(A company limited by guarantee)
DIGITAL PIPELINE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
23. Operating lease commitments
At 31 December 2025 the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:
| Not later than 1 year Later than 1 year and not later than 5 years |
2025 £ 53,555 - 53,555 |
2024 £ 55,481 53,555 |
|---|---|---|
| 109,036 |
The following lease payments have been recognised as an expense in the Statement of financial activities:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Operating lease rentals | 55,481 | 31,030 |
| Changes in lease payments arising from COVID-19 related rent | ||
| concessions | - | - |
24. Related party transactions
Donations, grants and other financial support received without conditions totalling £ Nil (2024: £159,950) were received during the year from Trustees and Senior Management and from entities connected with the Trustees and Senior Management.
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