hPational Flood Fori2m The National Flood Forum (A wryany limited by guarantee) Registered charity no. 1121642 Company no. 04349401 Annual Report and Accounts for the year ended 31 March 2025
National Flood Forum Annual Report and Accounts y18 31 Marth 2025 Contents Page no. Trustees, Report Statement of Trustse's responsibilities Report of the Independent Auditor 8-10 Statement of Financial Activities 11 Balan Sht 12 Cashflow statement 13 Notes to the Accounts 14-22
National Flood Forum Annual Rert and Accounts yle 31 Maich 2025 Trustees, Annual Report The Trustees, who are also directors for the purposes of the Companies Act 20C6, present their annual report and financial statements for the year ended 31 March 2025 which is also prepared to meet the requirements for a Directors, report and accounts for Companies Act Purposes. The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Rewblic of Sreland (FRS102). Objectivgs and Activltles "The charlty's object is the protection of life and property for the benefft of the public in particular where life and propety is affected by or at risk of being affected by flooding on a significant sea. This is achieved a) Working either alone or with business or other Strateg organisations, wtEther private, public or statutory, to reduce the risk of floodirKJ, to minimise the material damage caused by and the social, environm8ntal and economic effects of fk)oding and to assist in recovery from the effects of ooding., and by b) Providing or assistwig with, promoting or improving &cess to education or training with a view to reducing the risk of flooding, minimising the matertal damage caused by and the social, envlronmental and economic effects of knding and to assist in recovery from the effects of ffooding. The charity's aim to reduce as frdr as possible impact of fICdIng on all those who have already suffered serious flooding or who are at significant risk of flooding. It does this through activities which: 1. Provide information ar#1 advice, such as through the website. publications and advice line" 2. Provide practical, face to fa SUPFX)rt for people who have been flocxled throughout the recovery 3. Help people to understand their flocrtl risk and to organise fiood action groups so that they can engage with risk management authorities proactively to effectNely redu the risk of flooding and its impacts; 4. Improve flood risk management policies arKI operational dellvery through engagemenl with local and central govemment, its agencies, the private sector (such as the insurance industry) and the voluntary sector. In carying out these activities the charity works extenstvety with third party organisations: 1. Local govemrnent, Environment Agency operational teams. water companies, landowners, other voluntary organisations, loss adjusters and insurers when working directly with people at risk of fiooding. Facilitating engagement in recovery situations with these organisations aims to provide direct support to people who have flooded. These organisations may each also have roles in flood risk management, so our work to set up and develop floDd action groups is designed to enable and support a construckn've and proactive dialogue. Our independen, together wilh our knowledge of flood risk management arKI our fll11*.0n skills allows us to work in situations where others can't. 2. Central and local government and its agencies, the insurance industry, consultancies, national voluntary organlsations when working on better policies and their delivery for those at flood ris This also includes encouraging and partlCiP8ting in (as part of steering groups or in gathering information) research and projects that will help people to protect themselves better. For example. the National Fbod Forum participated in a project to make available to the general public the information, data and methodology for developing and evaluating flood defence schemes.
National Flood Forum Annual Report and Accounts yle 31 March 2025 The charity's maln objeclives for the year were: The overall aim of the charity remained. as reflected in the strapline, supportwig and represents'ng flwd risk communities. Our strategic priorities are: Our Strategy Working with communities and partners, we support people at iisk of Iloc*Ying and help them r8Gover when it happens. As the impacts of climate change grow, we want to reach and support even n70r8 people. Our long-temi goals All peopl8 in England and Wales are better protected from flooding - they can obtain affordable household insurance and the value of their properties and possessions is Secured. If they do ffood, their health and wellbeing is supported in the short and long term. Who we are and what we do As part of the flooded community, the National Flood Forum is a charity that supports communltles to tackle the things that matter to them. creating hope and reducing the fear of flooding., helping people to work together to reduce flood exposure and its impacts, both physical and emotional.. Ne WOTk with people to help thern build bcal flo¢yJ action groups and netrworks that can support their communities. We act as honest brokers facilitators. We support people with advice and guidance. We help people to recover from flooding and manage their risks for both the short and the long term. 1OJe champion issues with governmen( politicians and officia15. to improve flooding policy and inCaSe funding for flood risk management and recovery. We work with partners to inform them of the issues and cOnrnS that people at flood rlsk face and encourage them to work wtth us in ways that will improve people's lives. We encourage partners to support us. so that we can reach out to communities and individuals to help them with the things that we excel at Speclfic targets for the year to help deliver thls Included: Supporting as many flooded and at-risk people as possible through our helpline. website. social media and our Work in communities including Recovery Services and Fky)d Actlon Groups. Building income through partnership. fundraising and identifying new areas of growth and income generation, including tralnlng. Consultancy and ft)od exhibrtions. Developing more and stronger stakeholder relth'onships being an effective and valued delivery partner. Acting as a critical frierKI as well as being collaborative. Campaigning and advttacy on those things our communty cares about most and ensuring our voice is heard on a national stage an aim to influence policy decisions. Devek)ping a way to show our Impact and evaluate our work.
National Flood Forum Annual Report and Accounts yle 31 March 2025 Supporting and devebping our team through continued professional training The work of ov8r 230 flood action groups around the county was sustained entirely by voluntary activity. In shaping the objeclives for the year and planning activities, the trustees confirm that they have paid due regard to the guidance on public benefrt publrshed by the Charity Commission, including the guidance 'public benefit= running a charity IPB2)'. They are of the opinion that the activities of the charity provide public benefit within the Spirit of that guidan. Achlevements and Performance This year, the National Flood Forum has continued to deliver meaningful impact at both national and local levels, championing communty vol, resilience, and systemic change in flood risk managernent. National Leadership in Innovatlon and Reslllen We have played a leading ro in shaping the future of fiood risk management through our continued involvemenl in the Defra-funded Resilience and Innovation Programme. The National Flood Forum Is a core delivery partner in four of the pioneering projects: SMART Sponge Catchments in Slough Roch Valley NeIghbourhcA Flood and Climate Project Greater Lincolnshire Groundwater Project A FAIR Approach to Community Flood Risk These projects are exploring new models for corrmunty4ed resilience aThl catchment-scale solutions, placing local people at the heart of innovatDn. We have worked with research company Eunomia to understsnd arKI devek)p a detailed picture of how flood recovery unfolds in Wacti, examining timing and nature of both the negative impacts and the measures taken to recover and build resilience. Through four contrasting case studies, it explored the factors that influenced recovery outcoffes and captured the diverse experiences and perspectives of affected resldents and local stakeholders. We have carried out Recovery SerVes in several communities in Gloucestershire after the floods in January 2024, supporting them as they started the recovery prO5S and working with agencies to secure better outcomes for those communities. We have continued to attend the national Property Flood Resilience Roundtable ensuring that communities experiences and concerns are heard. We remain central to the devek)pment and delivery of the Flood and Coastal Erosion Risk Management (FCERM) Strategy, leading on publ and communty engagement as part of the Strat&3y's roadmap. As a member of the Floods Resilience Task Force. we have helped shape natK)nal thinklng on how UK responds to the growing challenge of fk)oding, with a focus on communty preparedness, long-terni resilience, and bcalty driven s(Autions. Through our work with the AlkPaty Pwliamentary Group (APPG) for Fk)od Prevention, we have ontinued to influence policy, including launching a national campaign to reform Flood Defen Grant-in- Aid {FDGiA) funding criteria. This campaign is grounded in the experiences of flood-affected people 8nd ca115 for fairer, more effective funding for tlood resilience. Our tearn has continued to delNer hands-on support across the country: Ongoing delivery of Flood Action Group (FAG) projects in Shropshire, Cambridge, Worcestershire. Surrey, and Kent
National Flood Forum Annual Report and Accounts yle 31 March 2025 Building FAG Forums in Kent. Surrey, and Shropshire to strengthen local networks and amplify community voices. Supporting active Flood Action Groups, through our helpline. bulletin, and dlrect staff engagement. We have also continued our Strateg role in the Sevem Valley Water Management Scheme, helping build flood resilience across the English-welsh border through deep community engagement. We have expanded our work with Thames RFCC with the London Flood Action Group Community Project across 10 Flood Action Groups and more London Boroughs. The NFF Helpline receives around 1,000 calls annualw, with many more follow-ups, supporting a wide range of vulnerable people across the UK, including the elderly, those living alone, and individuals recenlty flooded or newly aware of their fiood risk. Our team offers both technical advice and emotional support on topics such as imrrediate post-flood actions, Propety Flood Resilience. insurance navigation, signposting to local setvices, and flood risk preparati(. Communicatlons, Influence and Profile Our national profile has grown significantty through a strengthened media and policy presence. We responded to numerous requests from national and local broadcast and print media, and expanded our reach through social media, particularly Facebook. We have developed a programme of webinars, open to anyone who fl(M)ds whh feature experts discussing issues that flooded people face and attracting hbJh numbers of attendees. We have developed a Flooded PeOeS Panel to ensure that flooded peoples volS are heard at a strategic level within the organisation and enable input into campaigns and communications. Further developing strong relationships with the MMunitieS we support We made strategic use of the Google Grant scheme, increasing traffic to our websrte and improving acces5 to key flood information and resources. Power of Communlty Actlon Our work would not be possible without the dedication of our communities. Over the past year. volunteers contributed more than 2,380 hours, supporting both communty projects Flood Action Groups, including policy, communications, and governance. Flnancial Revlew Income for the year decreased lo £921,135 (previous year. £977.158) and charitable expenditure increased to £850.763 (previous year. £708,278) resulting in a surplus for the year of £70,372 (previous year. £268,880). The financial position at the end of the year was improved with un-restricted funds carried forward of £737.922 (2024: £634.091). Reserves policy The reserves policy has been set by Tnjstees as.. Reserves be rnaintained at a level whith ensures that around 3-6 months of the organisatk)n's core activity could continue during a periixl of unforeseen difficulty. A designated redundancy fund of £43.000. Current redundancy payments would amount to £43,000. This FX)licy will be reviewed annualty or rTr)re frequently if necessary. Free reserves, defined as unrestricted funds less fixed assets less designated funds, are currently £694,788 whiGh means the charity currently holds approximately 9-10 months budgeted running Gosts in reserves, which is in excess of the current reserves policy. However, the Trustees have budgeted a deficit for the coming year and plan to strengthen the current structure in order to maintain the charity's ongoing work
National Flood Forum Annual Report and Ac£ounts yle 31 March 2025 programmes. However. they do still COgnise that a continuous process of fundraising is required to ensure that reserves can be maintained at a level that is in line with the reserves policy and reflects the organisations continued desire to increase delivery and activity. Restricted funds are fund5 provided for a specific purposelproject and are set aslde until spent. Restricted funds at 31 March 2025 were £31,49412024: £64,953). Golng concern At this point in time funding for 2025126 includes a significant amount of secured funding and is sufficient to meet current staff and other costs. We continue to assess risks around changes in projects and funding and therefore we regularly review possible contingencies that could be put in place to reduce costs should a funding shortfall arise. These include.. Redeploy staff to maximise efficiency Reduce staffing levels - the cost of making all staff redundant (£43,000) has been set aside in reserves to cover this. RedUctnS will need to be proportionate to the level of Income Develop funding multiple fijndingfincome streams Forecast5 to 31 March 2026 & beyond suggest free reserves of around £500,000 will be available to cary forward into 2026127, which is sufficient to meet current reserves policy and running costs. As such the Trustees believe it is appropriate to prepare these accounts on a going concem basis & confim that they are confident of the future viability of the Charty for at least 12 Intt from the date of this report. structure, Governance and Management The National Flood Forum (NFF) is a company limited by guarantee. as defined by the Companies Act 2006. It was incorporated on 81h January 2002 and registered as a charty on 215t November 2007. It is govemed by Its Memorandum and Articles of Asstxiation as amended by special resolutions dated 14th November 2007, 101h March 2009 and 28th October 2014. As a charity, in the opinion of the Trustees, it complies with the provisions of Section 60 of the Companies Act 2006, which exempts it from the requirement to end its name with 'limitsrf. Throughout this report it will be referred to as 'the charity" Responsibility for the govemance of the charity resides wth the Trustees. Day to day operations is managed by the Chief Executive. There were 13 Trustees vtho served during the year, as shown below. At the end of the year there were 12 Trustees. Trustee indemnty insurance is in place and is paid for by the charitable company. Arrangements for seth'ng pay for staff was introduced previousty, following a benchmarking exerclse agalnst charities, the Environment Agency arKI local authorities. Pay for the Chief Executive is set by the Board. A review of staff salaries was caffied out whh incknded a staff pay rise of 6% slightly above inflation at 18¢ April 2023. In accordance with the Articles of Association, new Trustees are appointed by a simple majority vote by the Trustees at a duly convened meeting. The seledion of new Trustees considers the particular skills needed by the Board at the time. New Trustees re1ve an induction pack consisting of the Memorandum and Articles of Association, Charitable Objects, details of the role and responsibilrties of Trustees. strategy and business plans. All Trustees have the right to receive training, at the charty's expense, in order that they may understand their legal obligations and fulfil their roles and statutory duties. The Trustees have carried out an assessment of the major rBks to wthich, in their view. the charity is exposed and proGedures have been implemented to manage those risks. The main risks for the National Flood Forum relate to funding and staffing. Funding Comes pred0rrMnanY from the public sector, particularty for work undertaken. This supports core actNlties such as the advice line. th the contractiDn of the public sector, there are fewer contracts, and they are taking longer to regots'ate (up to 24 mnths). To mityate this the National Flood Forum has and continues, to put in significant efforts to diversify funds, building up revenues from Blue Pages, developing bids for Resilience & Innovation projects, deveb)ping training and donations. In addition, new partners have been sought, such as Local Resilience Forums and social sector organisatlons. Nevertheless, funding remains the biggest issue.
National Flood Forum Aiiiii1 Rppryl arwl hfr.iyiirrt8 ylp 11 March zn2fj IM349101 (Effjknd aThl V*•) 1121842 T F4l•r P0kn2 YK90RB ww.floodforum. .uk D Goff (Chw) Trustees. r8sponslblllties in relatlon to the flnanclal ststsments
National Flood Forum Annual Report and Accounts yje 31 March 2025 Trustees, responsibilities in relation to the financial statements The trustees (who are also directors of The National Fk)od Forum for the purposes of company law) are responsible for preparing the Trustees. Annual Report and the financial st8tements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pfactice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitsble company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; obserye the methods and principles in the Charities SORP; make Judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basi5 unless it is inappropriate to presume that the charitable company will continue in Operatjn. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charrtable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statem•nt as to disclosurn to our audilors In so far as the trustees are aware at the lin of approving out Trustee5 Annual Report and Accounts: there is no relevant information of which the charitable company's Auditor is unaware. and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant infofmation and to estsblish that the Auditor is aware of that information.
National Flood Forum Annual Report and AoLIn{S yle 31 March 2025 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE NATIONAL FLOOD FORUM Oplnlon We have audited the financial 51atemenls of the National Flood ForLTh {the'charitable ccmpanl) for the year ended 31 March 2025 whlch comprise the Statemenl of Flnanclal Aclivilies, Balance Sheet and notes to the financial statements, induding a summary of signifKanl accounts'ng poliaes. The financial reportirvJ framework that ha$ been applied In their pparatIon Is appIlble law and United Kingdom AcCnting Standards, induding Fnandal Reporting Standard 102 The Financial Repong St8ndanl applicable in the UK and Republic ol Ireland (United Kingdom Generally Apted Accounting Practice). In our opinion the financial $latemetrts: give a true and fair view of the state of the charitable (xxnpanS affalr5 as of 31 March 2025, and of its incoming resources and aFYlcallon of resources. Indudlng Its Income and expendllure. for the year th8n endéd: have been propety prepared li accordance with United Kttigdom Geralty Accepted Accounting Practi. and have been prepared in a¢xordance with Ihe requwements of the Companies Act 201%. 8091$ for oplnlon We conducted our audit in accordance with Intemational Standards on Auditing {UK) IISAS (UK)) and applicable law. Our responslblllti85 under those standards a further descrlbed In the Audito¢s responsibilittes for th8 audit of the financial ststements section of our report. We are irbjependent oflhe charitable company in accordan wilh the ethical requirements that are relevant to our audit of the financAa statements in the UK, including the FRC'S Ethical Standard, and we have fijlfilled our other ethul POnSibl1111e5 in aCCoance with these requirements. We believe that the audit evld8nc8 we hav8 obtaId is sufflclent arnj apprwlate to provkle a basis for our oplnion. Concluslons rolatlng to going ¢oncem In auditing the finanaa statents, we have ¢onduded that the truste8s' use ofthe going concem basls of accouniing in the preparation of Ihe financial statements 18 appropriate. Based on the work we have pefftlmied, we have not Idenllfied any Material uncertalnties relating to evènts or conditions that, individually or ¢olleGtvely, may cast signifrnit doubt the charitable company's ability to continue as a going concem for a period of at least twelve months from when the financial slatements are authorised for issue. Our respon$lbllllles and the ièsponsibilitles of the trustees wlth resp8d to golng concern are descrlbed In ltr relevant secons of this rep)rt. Other Infomiation Th8 trustees are responsible for olher infomiation. The other infomatlon comprlses the Infomiation included in the Irustee5' annual report, other than the financial Staternts and our auditorfs reportthereon. Our opinlon on the finandal statements does not cover the other infonnatton and, except to the exient otherwise explritly stated n our report, we do not express any form of assurance conclusion thereon. In connection wlth our audlt ofthe financa4 ststements, SponslI1fy is lo read the other Infomation and, in dorng so, Gonsider whether the other infom)atK)n is materialty inconsistent Wtth the financial statements or our knowledge obtained in the audit or OtheISe appears lo be materidly misslated. If we identify SLKh material incDn$istendes or apparent matèrial misstatements. we are required to detennine whether there is a material misstatement in the financial statements or a material misslatemenl of the other infonnation. If. based on the woth we have perfonTbed, we conclude thal there is a materlal mis5tatsment of this other infonnlon, we are requlred to report th8t fad. the information given the trustees, report (Incorporating the dlrectors. rwort) for the finandal year for whh the financial statements are prepared is consistent with the nanCl 5tatemenls; and the trustees, report ha5 been prepared In accordance wth appllcable kgal reQTeMentS. have nothing to report in this regard. Opinlons on other matters prescribed by the CompAnlos Act 2006 In our oplnlon. based on the work undertaken in Ihe course of the a11.
National Flood Forum Annual Report and Accounts yle 31 March 2025 Matter6 on whlch we are required to report by exceptlon In the Iltht of our knowledge arKI understandlng of the tharitable company and it8 environment obtained in the course of the audt, we have not idenlffied malerial mlsstatements in the tNslees' report. We have nothing to report in respect of the foliowlng matters in relation to which the Companies Act 2006 require5 U8 to port to you if, in our opinion.. adequale accounting records have nol been kept, or retums adequate for oui audit have not been received fr¢)m branches not visited by us", or the financial statements are in agreemert with the accourthng records and retums,. or certain disclosures of tTUStees' remuneration speurl by law are nol made: or we have not re1ved all the InfoaOn and explanations we require for our audit. or the truslee5 were not entitled to prepare the financial statements in accordance with the small companles. reglm8 and tske advantage of the Small companles. exerytion in preparing the directors. report Responslbilitiès of trustees As explained more fully in the trustees. sp(ltillI1ies stalement sel out ori page 7 the Iru5tees (who are also the directors of the th8ritable company for the purSeS of company law) are responsible for the preparation of the financial statements and for being satisfied that they gNe a In and fair view. and for such internal control as the trustees determine Is necessary lo enable the preparation of financial statements Ihal are free from material misstatement, whether due to fraud or erTOr. In preparing the financial statements, the trustees arE responsible for assesslng the Gharitabte company's abdity to continue as a gokng concem. disdosing, as applKable, mattets related to going c%)ncern and using the going concern basis of 8c¢ounting unless the trustees either intend to liquidate the charilable rnpY or to cease operations. or have no realistic altemallve but to do so. Auditorfs responsibllltles for the audit ol tho financial $tatomonts We have been reappointed auditor urKler the Companles Act 2( and report In accordance with thls Act. Our objectives are lo obtain reasonable assurance about *thelher the financ4al statements 85 a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that indudes our opinion. Reasonable assurance 15 a high level of assUran,bUI is rNIt a guarantee that an alt c(dUcted in acurdance with ISAS (UK) ¥11 always detect a mateiial mlsstatement vthen it Sts. Mkssiatemenls can arise from fraud or error and are considered material if, inthwdually or in the aggregate, they could reasonably be expected to InfflUen the economic decisions of usets taken on the basis of these financial statements. A further description of our responsibilit$ forlhe audit of the fInaal statements Is located on the Financial Reporting CouncAI'8 website 8t.. vA•M.frc.org.uklauditorsresponsibilities. Thk% description forms part of our auditorfs report. Extent to whlch the audlt Wds congiderod eapable of detécting Irregularflies, including fraud Irregularities, Including fraud, are instances of non-complian(t with laws and regulations. We design procedures in line with our responsibilities, outlined thve. to detect material mlsstat8mènt5 in respect of Irregularilles, inGludlng fraud. The extent to which our procedures are capable of detecting irregularities. induding fraud, 15 delailed belthv. From the preliminary stage of Ihe audlt. eNsure our understanding of the entty is up to date. This includes. but ig nol limited to, current knowledge of their activities, the bu5ine55 and control environments. ènd their compliance with the applIcae legal and regulatory frameworks. This information supports our risk identification and the subsequent destgn of audit prere$ lo mitigate those risks., ensuring that the audit evidence obtalned Is suifuent and appropriate to supp¢Jrt our opinion. In response to the rlsks identified. specific to this entity. we designed wocedures wlmth induded. but were not limited Enquiry of management and those charged with g)vemanc8 around actual and potential litigation and dayns; Reviewlng minutes of meetlrys of Ihose charged wlth govemance. If available: Revi8wlng finandal Statement disclosures and testir¥J to SPOrtIng documentaticffj to assess cornpliance with applicable laws and regulations"
National Flood Forum Anniial Repori aiid Accoiinls ylp .31 marc.h 2025 Auditing the risk of management override of controls, including through testing joumal entries and other adjustments for appropriateness, and evaluating the business rationale frir significant transactions outside the normal course of business. 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 slate to the charitable company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not assume responsibility to anyone other than the charitable company and the charitable company's members as a Ix)dy. for our audit work. for this report, or for the opinions we have formed. Andrew Williams FCCA (Senior Statutory Auditor) Date: Zl., OLro(SGfL &tS For and on behalf of BK Plus Audit Limited Statutory Auditor Azzurri House Walsall Road Aldridge Walsall WS9 ORB 10
National Flood Forum Annual Report and Accounts yle 31 March 2025 Statement of Financial Activities (incorporating an Income and Expenditure Account) For the year ended 31 March 2025 2025 Tolal Funds 2024 Total Funds UnrestrirAed Restricted Funds Funds INCOME FROM: Donations and legae$ 20,615 20,615 10,092 Charitsble activities 704.850 195,313 SY)0,163 7,066 Investments- bank interest 357 357 TOTAL INCOME 72S,822 195,313 921,135 977,158 EXPENDITURE ON: Ralslng funds 17.791 17.791 27,241 Charitsble aclivities 601.130 231,842 832.972 681.037 TOTAL EXPENDITURE 618.921 231.842 850,763 708,278 Net incrmmelloxpendlture) for the year before transfers 106,901 136,529 70,372 268.880 Transfer offunds In year (3,070) 3,070 NET INCOMEIIEXPENDITURE) & NET MOVEMENT IN FUNDS 103.831 133,459) 70,372 268.880 RECONCILIATION OF FUNDS Total funds brought fon•Rrd 634.(1 64,953 699,OH 430.164 TOTAL FUNDS CARRIED FORWARD 13 737 922 31.494 769,416 699,044 The rteS on the ft)Il¢Ming pages forni part of these accounts. Thé statement of financial activities indudes all galns arKI losses in the year. All Income and expenditure are derived from conb'nuirwJ activitws.
National Flood Forum Aniiijir l FIpTrMi anrl A(J)nIS yle )1 Mareh 2025 AB ol 31 March 2026 RXED A83EI8 11J J12 4m7 11 nTJ 31
National Flood Forum Annual Report and Accotsnls yle 31 March 2025 Statsment of Cash Flows Year ended 31 March 2025 2025 2024 Cash flows from operatlng actlvltles: Cash generated by operations 88,941 325,697 Net cash provided by operating actNities 88,941 325,697 Cash flows from Investlng activltles: Purchase of tangible fixed assets Interest received 357 Net cash generated by investing activities 357 Change In cash and cash equivalents in the year 89,298 325,697 C8sh and cash equivalents at beginnirKJ of the year Cash and cash equlvalents at end of the year 488.767 399,469 Reconciliation of net incom• to net cash flow from operating activities 2025 2024 Net income for the year las per the Statement of Financlal Activities) Adjustments for: DepreGiation charges Loss on disposal of fixed assats Intst received (Increase)IDecrease in debtors Increase in creditors 70,372 268,880 1,857 (357) (57,185) 75.062 43,588 11,372 Net cash generated by operating actfvltles 88.941 325 697 13
National Flood Forum Annual Report and Accounts yle 31 March 2025 Notes to the accounts 1. ACCOUNTING POLICIES status of the Company The Charitable Company is incorp)rated in England and Wales, is limited by Guarantee and does not have share capital. The liability of its members is limited to £1 Fer member. It's registered Offi is MFG Solicitors, Adam House. Birmingham Road, KdeinSter. l+Vorcestershire, DYIO 2SH. Basls of preparatlon The financial statements have been prepared in accordan 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 (FRS102) (updated 1 January 2019) - (Charities SORP {FRS102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2LIJ6. The financial statements presented are those of the charitable company and not of the group. The group qualifies for exemption from preparing consolidated accounts on the grounds it qualifie5 as a small group. The financial statements have been prepared in Sterling, which is the fvnctional currency of the charitable company. Monetary amunts in these financial staterrEnts are rounded to the nearest £. The National Fbjod Forum meets the definition of a public benefit entity under FRS102. Assets and liabiliiies are initially recognised at historical cost or tran&%tFon value unless otherwise ststed in the relevant accounting policy note(s). Going concern The financlal statements have been ppared on a going concern basis which assumes that the charitable company will continue to operate as a going concern for the next twelve months from the date of signing the auditor's report. The charitable company's current business plan and secured funding in place shows that it will be able to operale in the foreseeable future. Based on this understanding, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments, which would result from the basis of preparation being inappropriate. Furthermore, the charitable company has no bank l)orrowing or overdraft facility and has no immediate intention to obtain such faciliknes on the basls that the directors believe the charitable company can continue to operate within its cjjrrent cash position. Income All income is recognised when the charity has entttlement to the funds, any perft)rmance conditions attached to the item{s) of income have been me( it Is probable that the income will be received and the amount can be measured reliabty. Income from government and ottr grant5, whether 'Catal, or 'revenue' is recognised when the charity has entitlemenl to the funds, any perfomance condltions attached to the grants have been met, it is probable that the income will be received and the amounl can be measured reliably and is not deferred. Income, including grants, is deferred as necessary when the donor specifies that the income must only be used in future accountlng periods or when the donor has iryosed conditK>n5 which must be met before the charlty has unconditional entitlement. Exponditure Liabilities are recognised as expendlture as soon as there is a legal or constructive obligation committing the charitable company to the expenditure. All expenditure is accounted for on an accruals basis. Expenditure is classified under the following activity headings: Costs of raising fijnds comprises the costs of staff, publicty and printing in retation to the direct raising of funds plus an allocation of sUPPOrt costs. Expenditure on charitable activity includes the costs of project delivery undertaken to fvrther the purposes of the chty arKI tr1r associated support costs. 14
National Flood Forum Anr)ual Report and Accounts yle 31 March 2025 Allocatlon of Support Costs Support costs are those functions that assist the work of the charity but do not directy undertake charitable activity, Support costs include back-office costs, finance, personnel and governance costs which support the charitable company's a¢tivitses. These costs have been allocated to activities based on tlme spent and are shown in notes 5 and 6. Fund accountlng The charity has restricted and unrestricted funds. Restricted fvnds can be used only for specific purposes within the objects of the charity, as defined by donors or when funds are raised for a specific purpose. Unreslrrcted funds can be used in acrdance with charitable objectives at the discretion of the trustees. Investments Investment in subsidiary company is held at cost less accumulated irnpairment losses. Fixed assets Tangible fixed assets. with a cost exceeding £500, are recorded at histDriC Cost and depreciated at annual rates to write off the cost of each asset over its estimated useful life. The rates applicable are.. Computers and equipment 3 years Fixtures and fittings 4 years Motor vehicles & trailers 10 year5 Cash and cash 8qulvalents Cash and cash equivalents include cash at bank and in hand and short-term deF¥)sits repayable on or withln a three month notice period. D•btors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Credltors Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third paty and the amount due to settle the oblrgation can be measured or estimated reliatAy. Leased assets Leases that do not transfer all the risks and rewards of ownership are classified as operats'ng leases. Payments under operating leases are char*d to the Statement of Financial Activities on a strai9ht-line basis over the period of the lease. Pensions Employees are entitled to join a money purchase pension scheme which is funded by contributions from both empbyee and employer. During the year empbyer contributions of £14,474 {2024.' £12,274) were made to the scheme. Contributions are alkxated to actNities in accordance wrth related salary costs. Related party transactions The charitable company disckjses tranStiorLS with related parties which are not wholly owned with the same group. It does not disd05e transactions with members of the same group that are wholly owned. Judgements and key sources of Estimation Un¢ertalnty In the application of the charitable company's accounting pDll¢ies, the trustees are required to make judgements, estimates and assumptions about the carrying amount to assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that we considered to be relevant. Actual reSUS may differ from these estimates. The estimates and undertying assumptions are reviewed on an on-going basis. Revisions to accounting ests'mates are recognised in the period in which ests'maie is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Management have reviewed and assessed the above and have confirmed there are no key judgements in place.
National Flood Forum Annual Report and Accounts yle 31 March 2025 2. DONATIONS AND LEGACIES 2025 2024 Donations - unrestricted 20.615 10.092 3. CHARITABLE ACTIVITIES Unrestricted Restricted Funds Funds 2025 Total funds Flood Risk Support Other charitable actNity: Flood Falrs Consultancyltraining Information Services Recovery support & Trailer rental Expense recoveries and managerrent fees 629.515 195,313 824,828 3,950 45.483 5.591 6.010 14.301 3,950 45,483 5,591 6,010 14,301 Total 2025 195 313 Unrestricted ReStrted Funds Funds 2024 Totsl funds Flood Risk Support Other charitable activity: Flood Fairs Consultancyltraining Information Services Recovery support & Traller Mtal Expense recoveries and Mallagerrnt fees 574,404 297.433 871,837 9,055 65,560 5,233 9,055 65,560 5.233 500 14,881 14,881 Total 2024 669 633 16
National Flood Forum Annual Report and Actounts yle 31 March 2025 Income from Charitable Activities includes the folh)wing amounts relating to contracts wth Governmental org8nlsations'. 2025 2024 Rochdale Metropolitan Borough Council Worcestershire County Council Kent County Council Gloucestershire County Council Surrey County Council Slough Borough Council Shropshire County Council Shropshire County Council- Business Flood Action Project Staffordshire County Council LinGoln5hire County Council Cambridge County Council Environment Agency Waltham Forest County Council National Resource Wales Hertfordshire County Counc51 Guildford Borough Council London Borough of Hackney London Borough of Hammersmith & Fulham Camden Council Southwark Council Kensington & Chelsea Council 100,483 65,000 32,000 7,500 34,351 125.000 35.000 37,500 104,600 50,000 20,313 65.000 132,960 15.540 9,375 7,950 5,000 5,000 s.000 5,000 109,010 50,000 32,000 7,500 45,980 178,218 35,000 107,000 82,500 65,521 60,000 9G,170 6,250 6,250 4. COSTS OF RAISING FUNDS 2025 2024 staff costs Consultants Office costs Support and govemance costs 9,218 3,475 11 5.087 12,294 7,487 23 7.437 Total 17,791 27.241 5. COSTS OF CHARITABLE ACTMTIES 2025 Total 2024 Total Flood Risk Support staff costs Advertising, publicty, printlng & postage Consultancy, training & r8cruttment Motor Vehicle Costs Travel and subsistence Office Costs Legal & professional fees Meetingslevents 460,498 2.941 69,451 270 35,148 6.901 1,508 2,132 361,157 1,387 59.736 25 29.204 5,196 3,327 2,501 Total Direct Costs 578,849 462,533 Support and governan costs 254.123 218,504 Total 832.972 681.037 Flood Risk Support Incfudes costs totalling £231,842 in respect of restricted fund5 (2024 £228,278) 17
National Flood Forum Annual Report and Accounts yle 31 March 2025 6. SUPPORT AND GOVERNANCE COSTS 2025 2024 Support costs.. staff costs Marketing, publicity, printing & postage Consultancy, advocacy, training and recAuitment Meetingslevents Motor vehicle costs Travel and subsisten Legal & rKofessional fees Depreciation Office Costs 139,465 19,514 7.834 519 6,668 14.454 3,250 1.049 128,895 16,461 10,376 476 9.854 11.309 1.895 1,857 232,781 205,379 Governan costs: Auditors, remuneration - statutory audit Ser¥eS Travel and meetings Insurance (Trustees Ilability insurance) Legal & professional fees offi costs Staff costs 3.250 3,250 1,796 771 1.250 218 13,277 20,562 895 1,854 1,748 26,429 Total 259.210 225,941 Allocated to.. Raising funds 5,087 7,437 Charitable activities 254,123 218,504 Total 259,210 225.941 Support costs are allocated to activities in accordance with the amount of ts'me spent by staff on those activities. 7. STAFF COSTS. NUMBERS AND TRUSTEE REMUNERATION AND EXPENSES 2025 2024 Salwies National Insurance costs Pensions 568,421 44,126 14,474 462.881 40,468 12,274 Total 627,021 515,623 Allocated as follows: Raising funds Direct Charitable acttvity Support costs Governance 9,218 460,498 139.465 17,840 12,294 361,157 128,895 13,277 Total 627,021 515,623 The charity employed the full-time equwalent of 17 staff during the year (2024: 15>. One employee had employee benefits of beiween £70,000 and £80,000 (2024.. behveen £60.000 and £70.000, one employee). 18
National Flood Forum Annual Report and Accounts yle 31 March 2025 Key management personnel comprise the Chief Executive Officer and ihe Operations Coordinator whose employee benefrts total £119,010 {2024.' £151,702 comprising the Chief Executive Offbcer, Operations Coordinator atmj the Community Supp(xt & Fl¢)od Recovery Specialist) induding pension contributions. During the year severance pay totalling £12,500 was paKI to one employee. The charity trustees were not paid or reiVed any other benefts from employment with the charity In the year (2024.. £nill. No charity trustee recerved payffent for professlonal or other services supplied tr) the charity (2024.. £nil). Four Trustees were reimbursed expenses totalling £523 in relation to travel costs incurred on behalf of the charity in relation to their duties as Trustees (2024: Three Trustees £355 for travel), 8. INVESTMENTS IN SUBSIDIARIES The charitsble company owns the entire share capitsl of NFF Trading SeNices C.l.C. {Company number 07535221). The company 8rranges the supply and installation of sustainable drainage systems under a Providers agreement wrlh the National Flood Fowm and is reimbursed for lis services. The company has been domiant throughout the period & the prior year. The charitable company also cywns the entire share capital of UK Flood Forum Ltd (Company number 07484668), UK Flwd Action Ltd (Company number 07494704) arKI UK Flood Community Ltd (Company number 07494662). Al 3 companies were dorrrAnt throughout 202415 and prior. 9. FIXED ASSETS Computers and Equipment Fixtures and fittings Motor vehicles & trailers Ti)tal Cost blfknvd & cJNvd 9.194 11,885 75.000 96.079 Depreclation bld Charge for year Depreciation clfwd 8,012 1.048 9.C61 11,885 75,000 94,897 11,885 75.000 95,946 Net book value 2025 133 133 Net book value 2024 1.182 1,182 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade Debtor5 Prepayments Accrued income 304,014 3,823 133,975 305,598 2,341 76,688 Total 441,812 384,627 19
National Flood Forum Annual Report and Accounts yle 31 Maich 2025 11. CREDITORS: AMOUNTS FALLING DUE WTHIN ONE YEAR 2025 2024 Trade Creditors Social security and other taxes VAT Other credltors Deferred Income (see Note 12) Accruals 24,205 13,129 $6,358 2,645 58,400 6,560 6,521 11,267 43,066 3,096 22,285 Total 161,297 86,235 12. DEFERRED INCOME Movements in deferred income are as ft)Ilows'. 202S 2024 At beginning of year Released to income in year Deferred in year 14,333 (14,333) 58,400 At end of year 58,400 Deferred income relates to funding received in advance on contracts relating to flood risk support. 13. MOVEMENT IN FUNDS 2025: Funds blf Income Expendrture Transfer of Funds Funds clf Unrestricted Funds: General Funds DeSnated fund for redundancy costs Total unrestricted funds Restricted Funds.. Slough R & I Project Lincolnshire R & I Proje Cambridgeshire Total rnstricted funds 587.091 725,822 (618,921) 930 694.922 47,000 634,091 (4,000} (618.921) (3,070) 43,000 737,922 725,822 15.202 29.$61 20,090 64,953 125,000 50,000 20,313 195,313 (146,403) 6,201 (76,530) (3,131) (8.909 1231,842) 31,494 31,494 3,070 Totsl Funds 699,044 921.135 (850,7631 769,416 Transfers relate to unspent funds on LilnshIr8 Boune project that, in agreement with the funder, were released to general funds and an overspend on the Slough project that was supplemented by general funds. Restricted funds are as follows= Slough R & I Project- helping to deliver the Flood and Costal Resiltence arKI Innovation Project Smart Sponge Catchments. Lincolnshire R & I Project- hdping to deliver the Flood and Costal Resilience and Innovation Project Groundwater. Cambridgeshire- settng up Flo(xl Action Grcxjps. ?0
National Flood Forum Annual Report ar AILounls yle 31 March 2025 2024: Funds blf Income Expenditure Transfer of Funds Funds clf Unrestricted Funds: General Funds Designated fund for redundancy costs Total unrestricted funds Restricted Funds: Slough R & I Project Lincolnshire R & I Project Cambridgeshire Waltham Forest Yorkshire 2 Ridings BRIC Project Total restricted funds 384,023 679,725 (480,000) 3,343 587,091 45,000 429,023 2,000 5,343 47,000 634.091 679.725 1480,000) 1,141 138,319 2,500 44,688 10,000 3,000 18,926 297,433 (124.258) (52,839) (24,598) (10.000) (1,018) {1,982) 15,565 3,361 (228,278) (5,3431 15,202 29,661 20,090 1,141 64,953 Total Funds 430.164 977,158 1708,278) 699,044 Transfers in 2023124 relate to Spend on projects in the previous financial year 14. ANALYSIS OF NET ASss BETWEEN FUNDS 2025 Fixed Assets Net Current Assets Cash other Total Unrestricted Funds: General Funds 133 457.273 280.516 737,922 Restricted Funds 31,494 31,494 Total Funds 133 488,767 280.S16 769,416 2024 Fixed Assets Net Current Assets Cash Other Total Unrestricted Funds: General Funds 1.183 334,516 298,392 634.091 Restricted Funds 64,953 64,953 Total Funds 1,183 399.469 298,392 699,044 15. OPERATING LEASE COMMITMENTS The total future minimum lease payments under nononcellable operating leases are as follows.. Expiring.. Within one year Beeen one and two years 2025 2024
National Flood Forum Annual Report and Accounts yle 31 March 2025 16. RELATED PARTIES Donations were received from key management personnel of £nil (2024: £195) during the ye8r. Th8re were no further transactions with related parties in the year. 17. TRUSTEES Trustee Indemnity insurance was purchased by the charity (see Note 6 above). 18. CONTROLLING PAR The charitable company Is controlw by the Board of Tlees. 19.COMPARATIVE STATEMENT OF FINANCIAL ACTMTIES 2024 Total Funds Unrestricted Funds Rest[ed Funds INCOME FROM: Donations and legades 10,092 10,092 Charltable athltles 669,633 297.433 967,068 TOTAL INCOME 679,725 297.433 977,158 EXPENDITURE ON: Raising furKIs 27.241 27.241 Charitsble aclivThies 452,759 228278 681.037 TOTAL EXPENDITURE 480,000 228.278 708,278 Not Income for the year before transfer8 199.725 69,155 268.880 Tr8n8fer of funds in year 5,343 {5.343) NET INCOME & NET MOVEMENT IN FUNDS 205,068 63,812 268,880 RECONCILIATION OF FUNDS Total funds brought foThYafd 429,023 430,164 TOTAL FUNDS CARRIED FORWARD 64,953 22