Charity registration number 1122214
Company reglstration number 05962393 {England and Wales)
REGIONAL DRIVING ASSESSMENT CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

REGIONAL DRIVING ASSESSMENT CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P MGCormick
Mr M N Nelson-smith
Mr G Russell
Mr P Seedhouse
Mr A M Chishti
Ms K B Forbes
MrREHeap
Dr M J Pearson
Seeretary
Mr S M Barratt
Charity number
1122214
Company number
05962393
Registered office
Patrick Farm Barns
Meriden Road
Hampton-In-Arden
Solihull
United Kingdom
B92 OLT
Auditor
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY

REGIONAL DRIVING ASSESSMENT CENTRE
CONTENTS
Page
Trustees, report
Independent auditor's report
Statement of financial activities
Balance sheet
9-10
statement of cash flows
11
Notes to the financial statements
12-24

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document, the Companies Act 2006 and
"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 charity also trades under th8 name RDAC.
Objectives and activities
Policies and objectives
The charity's activities and services are summarised in its Mission Statement, i.e. to help older people and
people wilh disabilities to achieve a better quality of life by helping them to maintsin or achieve independent
mobility as drivers and passengers. Our primary function is driving assessment. Our aim is to offer practical
advice on fitness to drive, equipment and adaptations, and retraining which will enable people to drive safely and
comfortably.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performance
Review of activities
The Regional Driving Assessmenl Centre (RDAC) is one of the 20 centres across the UK accredited by Driving
Mobility {DM) to help the elderly and disabled people achieve independent mobility. The charity was established
in 2006 and started trading in 2007.
Having originally been based in Birmingham, in March 2020, our Head Office facility moved to purpose-built
accommodation in Hampton in Arden, Solihull. We operate 2 accredited centres, Solihull and Manchester which
support, 6 satellite centres which operate at least 4 days a week, and 6 outreach centres which operate 1 or 2
days a week.
Achievements
As with many organisations, the 2023 2024 year has continued to have its business challenges, with a number
of staff and potential clients continuing to suffer illnesses, some of which are long temi effects of covid.
The organisation continued to benefit from the ongoing support of the Department for Transport and our
involvement with the Driving Mobility charity. Over the year. the hard work and dedication of RDAC staff has
enabled the challenges of working in the sector to be met.
There were changes to the senior management team during the year, the Chief Operation OffI￿r left during
autumn of 2023 after being at RDAC for almost 4 years, their responsibilities being allocated to other senior
managers. At the end of 2023 one of the Assessment Mangers left to take up a related teaching post in
Academia after almost a decade at RDAC this role was filled with an internal promotion.
The RDAC Driving School continued both at the Solihull and Manchester centres, as did the Powered
WheelGhair and Mobility Scooter assessment service.
Throughout the year. RDAC staff were involved in a number of exhibitions and events across the region to
promote and develop both RDAC and Driving Mobility services. During the year, a successful 'Open Day, was
held at the Solihull cenlre, where referral agencies. clients. staff from local NHS organisation. and
representative5 from the local communities were able to look at the facilities and hear more about RDAC'S
services.

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
RDAC staff continued to successfully undertake their academic qualifications though Oxford Brooks University. A
number of these face-to-face training I teaching sessions were held at our centres. RDAC staff continued to
provide expertise in a number of working groups and the board of Driving Mobilily.
During November 2023 Driving Mobility (DM) representatives undertook their 3 yearly Accredilation of our
Manchester centre. This review involved DM inspecting systems, procedures, alongside meeting with staff and
Trustees. There was also a practical and on-road Driving Assessment and fleet review following which the centre
gained its approval for the next 3 years.
RDAC also acted as host I trainers for the training of new driving assessment staff. both from other centres in the
UK and from overseas.
Specific aspects have included:
Ongoing staff training and development
Maintenance of Accreditation Standards
An update of current policies
- Appraisals of staff
Regular Trustees meetings and Trustees being involved in RDAC and DM events
Review of both internal and external targets
Use of the RDAC facilities for both RDAC and DM activities
Continuation of both RDAC and DM bulletins to staff
Durlng November 2023, a new Vice Chair of Trustees was appointed (Rob Heap)
Working with a local university on research into assessment simulators.
Financial review
Reserves policy
The trustees have considered the level of reserves they wish to retain. appropriate to the charily's needs and
ongoing obligations. There is uncertainly over the VAT position of the charity, and it has been deemed prudent to
hold sufficient free reserves to cover any potential repayment which might occur in the future. Overall, the charity
aims to maintain the current level of reserves going forward.
Total funds held amount to £970.427 {2023- £1.050,079) of which £Nil12023: £3.625) is restricted. The ¢harity
has no designated reserves. The net book value of assets are £1,357,542 {2023'. £1,387,496} which would be
required to be disposed of to realise funds.

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Plans for the future
At the end of March 2024, the RDAC Chief Executive accepted a new role at the national charity Mobility. He had
held the RDAC CEO post for 4 years, after previously being employed as the manager of the Manchester centre
for 3 years. A new CEO (Claire Brown) was appointed in June 2024. Claire Brown has had previous experience
in senior roles at a number of not for profit and 3rd sector organisations. Since joining as the new CEO Claire,
has been very active in meeting all of the staff and external stakeholders including the Department for Transport
officers as well as managers frorn DM and other driving assessment centres. From these discussions in
ollaboration with the Trustees and staff. plans are being developed to take RDAC forward.
These plans include:_
Developing governance at RDAC to include a corporate approach to risk management
Succession planning against an organisational structure which is fit for the future
Developing a five-year strategy which ensures RDAC continues to adapt to customer needs, addressing
financial diversification and encourages colleague development through reward and recognition.
RDAC continue to work with HMRC to Clarify the future treatment of Value Added Tax.
Structure, governance and management
Governing document
The charity is controlled by its goveming document, a deed of trust. and constitutes a limited company. limited by
guarantee, as defined by the Companies Act 2006.
Trustees
The Trustees, who are also the directors for the purpose of company law, and who seNed during the year were..
Mr P Mccormick
Mr M N Nelson-smith
Mr G Russell
Mr P Seedhouse
MrA M Chishli
Ms K B Forbes
MrREHeap
Dr M J Pearson
Method of appointment or election of Trustees
The Trustees are elected at the annual general meeting and subject to re-election at each subsequent Annual
General Meeting.
The directors of the company are also the charity trustees for the purposes of company law, and serve as
members of the Management Committee. Those who served during the year are shown in the legal and
administrative details.
All members of the Management Committee give their time voluntarily and receive no benefits from the charitable
ompany apart from expenses reclaimed as disclosed in the notes to the accounts.
We recruit through word-of-mouth and by direct approach to people who have skills that we require. In
accordance with our Memorandum and Articles of Association members are nominated and elected at ourAnnual
General Meeting. We can also ¢o-OPt members throughout the year.
Organisational structure and decision making
The organisation is run by the Board of Trustees. The Chief ExeGutive (Claire Brown). supported by the Senior
Management Team, is responsible to the Truslees.
Policies adopted for the induction and training of Trustees
The Trustees in Conjunction with the CEO have now produced an updated indudion and training policy which
requires the Chair of the Trustees and the RDAC management team to ensure the induction process is carried
out effectively.

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Statemont of Trustees, responsibilities
The Trustees, who are also the directors of Regional Driving Assessment Centre for the purpose of ¢ompany law.
are responsible for prepartng the Trustees, Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards Iuniled Kingdorn Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare financial statements for each financial year which give a twe and
fair view of the state of affairs of Ihe charity and of tre incoming resources and applic81ion of resources, including
Ihe income and expenditure. of the charitable company for that year.
In preparing these financial statements, the Trustees are required lo:
select suitable a¢¢ounbng policies and then apply Ihem consistently..
obseNe the methods and prtnciples in the Charities SORP..
make judgements and estimates that are reasonable and prudent-
51ale whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial slalemenls., and
prepare the financial statements on the going concem basis unless it Is inappropriate to presume that the
charily will continue in operation.
The Trustees are responsible for keeping adequale accounting recorés that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply wtlh
the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe charity and hence for
taking reasonable steps for the prevention and delectson of fraud and other ￿￿egUlarItIeS.
Disclosure of information to auditor
Each of the Tru51ee5 ha5 confirmed that there is no information of which they are aware which is relevant to the
audit, but of whieh the auditor is unaware. They have further confirmed that they have taken appropriate sleps to
identify such relevant information and to establish that the auditor is aware of such information.
The TNstees' report was approved by the Board of Trustees.
G Russell
Trustee
Dated- ...

REGIONAL DRIVING ASSESSMENT CENTRE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE
Opinion
We have audited the financial statements of Regional Driving Assessment Centre (the 'charity') for the year ended
31 March 2024 which comprise the statement of financial activities, the balance sheet. the statement of cash flows
and the notes to the financial statements, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, for the year then ended:
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemalional Standards on Auditing (UK) {ISAs (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical
standard, and we have fulfilled our other elhical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements. we have concluded that the Trustees. use of the going concem basis of
accounting in the preparalion of the financial siatements is appropriate.
Based on the work we have performed, we have not identified any malerial uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on Ihe charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibililies of the Trustees with respect to going concern are described in the
relevant sections of thi5 report.
Other information
The other information comprises the information included in the annual report other than the financial statements
and our auditorfs report thereon. The Trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the olher information and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit, or othernise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement
in the financial statements themselves. If. based on the work we have performed, w8 conclude that there is a
material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in resped of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion..
the infomiation given in the financial statements is inconsistent in any material resped wilh the Trustees,
report: or
sufficient accounting records have not been kept,. or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.

REGIONAL DRIVING ASSESSMENT CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE
Responsibilities of Truslees
As explained more fully in the statement of Trustees, responsibilities. the Trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to
continue as a going Goncern, disclosing, as applicable, matters related to going concem and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the CharFties Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordan
with ISAS (UK) will always detect a material misstalement when it exists. Misstalements can arise from fraud or
error and are considered material if. individually or in the aggregate, they could reasonably be expected to influen
the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstatemenls in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities. including fraud. is detailed below.
Based on our understanding of the charitable company, we identified the principal risks of non-compliance with laws
and regulations including those that have a direct impact on the preparation of the financial statements and the
extent to which non-compliance might have a material effect on the financial statements. Audit procedures
performed included discussions with management. review of board meeting minutes, testing of journals, designing
and performing audit procedures and challenging assumptions and judgements made by management in relation to
accounting estimates.
There are Inhe￿nt limitations in the audit procedures described above. We are less likely to become aware of
instances of non-compliance with laws and regulations that are not closely related to events and transactions
reflected in the financial statements. Also. the risk of not detecting a material misstatement due to fraud is higher
than the risk of not detecling one resulting from error, as fraud may involve deliberate concealment by, for example,
forgery or intentional misreprèsentalions, or through collusion.
A further d8sGription of our responsibilities is available on the Financial Reporting Council's website at.. https'.11
www.frc.org.uldauditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees
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 accept or assume responsibility to anyone other than the charity and the charity's
trustees as a body. for our audit work, for this report, or for the opinions we have formed.

REGIONAL DRIVING ASSESSMENT CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE
Colm McGrory FCA {Senlor StatutoryAuditor)
for and on behalf of Om)erod Rutter Limited
..16.111120114
Chartered Accountants
Statutory Auditor
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Ormerod Rutter Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment
as auditor of a company under section 1212 of the Companies Act 2006.

REGIONAL DRIVING ASSESSMENT CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
50
1,744,081
7,270
5.470
50
94,600 1,838.681
7.270
5,470
1.571
1,618,973
914
1.571
141,699 1,760,672
914
Total income
1,756,871
94,600 1,851.471
1,621.458
141,699 1,763,157
Expenditure on:
Charitable activities
1,832,898
98,225 1,931,123
1,795.334
150,735 1,946.069
Total expenditure
1,832,898
98,225 1,931,123
1,795,334
150,735 1.946.069
Net expenditure and
movement in funds
{76,027)
{3,625)
(79,652)
(173,876)
(9,036) 1182.912)
Reconciliation of funds:
Fund balances at 1 April 2023
1,046,454
3.625
1,050,079
1,220.330
12,661
1,232,991
Fund balances at 31 March
2024
970,427
970,427
1,046.454
3,625
1,050,079
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

REGIONAL DRIVING ASSESSMENT CENTRE
BALANCE SHEET
ASAT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
13
1,357,524
1,387,496
Current assets
Debtors
Cash at bank and in hand
14
82,227
651,371
107,558
644,052
733,598
751,610
Creditors: amounts falling due within
one year
15
1549,915)
(501,941)
Net current assets
183,683
249.669
Total assets less current liabilities
1,541,207
1.637,165
Creditors: amounts falling due after
more than one year
16
(550,7801
1587.086)
Provisions for liabilities
18
(20,000)
Net assets excluding pension liability
970.427
1,050.079
Net assets
970,427
1,050.079
The funds of the charity
Restricted income funds
Unrestricted funds
20
3,625
1,046,454
970,427
970,427
1,050,079
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024. although an audit has been carried out under section 144 of the Charities
Act2011.
The Trustees acknowledge their responsibilities for ensurlng that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state
of affairs of the company as at the end of the financial year and of ils incoming resources and application of
resources, including its income and expenditure, for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable to the company.
The members have not required the Gompany to obtain an audit of its financial statements under the requirements
of the Companies Act 2006. for the year in question in accordan￿ with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.

REGIONAL DRIVING ASSESSMENT CENTRE
BALANCE SHEET (CONTINUED)
ASAT31 MARCH 2024
The financial statements were approved by the Trustees on .
Mr G Russell
Trustee
Company registration number 05962393 (England and Wales)
10

REGIONAL DRIVING ASSESSMENT CENTRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated froml(absorbed by)
operations
25
31,734
{90,736)
Investing activities
Purchase of langible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
{5.807)
{13,5631
6,971
7,270
914
Net cash generated froml(used in)
investing activities
8,434
112.649)
Financing activities
Repayment of bank loans
(32,849)
137.724)
Net cash used in financing activities
(32,849)
(37,724)
Net increasel(decrease) in cash and cash
equivalents
7.319
(141,109)
Cash and cash equivalents at beginning of year
644,052
785,161
Cash and cash equlvalents at end of year
651,371
644,052
11

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
Charity informatlon
Regional Driving Assessment Centre is a private company limited by guarantee incorporated in England and
Wales. The registered office is Patrick Farm Barns, Meriden Road, Hampton-In-Arden, Solihull, B92 OLT,
United Kingdom.
1.1 Accountlng convention
The financial statements have been prepared in accordance with the charity's governing document, tha
Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Praclice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019)" The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtheran￿ of their charitable
objectives.
Reslricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts Can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on re￿ipl. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of ¢ovenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not Known, Ihe legacy is Ireated as a
contingent asset.
Government granls are recognised at the fair value of the asset received or receivable when there is
reasonable assurance that the grant conditions will be met and the grants will be re￿ived.
A grant that specifies performance conditions is recognised in income when the performance conditions are
met. Where a grant does not specify performance Gonditions it is recognised in income when the proceeds
are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a
liability.
12-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.5 Resources expended
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligalion committing the
charity to that expenditure, it is probably that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related to the category. Where costs cannol be
directly attributed to parti¢ular headings. they have been allocated to activities on a basis consistent with the
use of resources.
1.6 Tangible fixed assels
Assets costing £1,000 or more are capitalised as tangible fixed assets and are carried at cost or valuation, net
of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Leasehold property
Fixtures and fittings
Motor vehicles
over the lease term
20 /0 on cost
25 /0 on cost
The gain or loss arising on the disposal of an asset is determined as the difference be￿e￿n the sale
proceeds and the carrying value of the asset. and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tsngible assets to determine
whether there is any indication that those assets have suffered an impaiment loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The ¢harity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements. when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financlal assets
Basic financial asse15, which include debtors and cash and bank balances, are initially measured at
Iransaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
13-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing Iransaction, where the debt instrument is measured at the present
value of the fvlure payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
1.10 Provisions
Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past
event, it is probable that the charity will be required to settle thal obligation and a reliable estimate can be
made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present
obligation at the reporting end date. taking into account the risks and uncertainties surrounding the obligation.
Where the effect of the time value of money is material, the amount expected to be required to settle the
obligation is recognised at present value. When a provision is measured at present value, the unwinding of
the discount is recognised as a finance cost in net incomel(expenditure) in the period in which it arises.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are
received.
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the Carrying amount of assets and liabililie5 that are not readily apparent
from olher sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate 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.
Donations and legacies
2024
2023
Donations and gifts
50
1,571
14-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charitable activltles
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Grants and contracts
Assessments and
courses
1,526,068
94,600 1,620,668
1,416,000
141,699 1,557,699
198,726
19.287
198,726
19,287
175,577
27,396
175,577
27,396
Driving lessons
1,744,081
94.600 1,838,681
1,618,973
141.699 1,760,672
Investment Income
2024
2023
Interest receivable
7,270
914
other income
2024
2023
Net gain on disposal of tsngible fixed assets
5.470
15-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
2024
2023
staff Gosts
Vehicle costs
Related costs
Training
Bad debts
Insurance
Irrecoverable VAT
1,295,626 1,285,600
105,615
124,168
16,080
30,619
7,898
18,402
450
40,639
25,402
44,147
11.261
1,480,627 1,525,280
Share of support costs (see note 8)
Share of govemance costs (see note 8)
436,520
13,976
407,384
13,405
1,931.123 1,946,069
Analysis by fund
Unrestricted funds
Restricted funds
1,832,898 1.795.334
98.225
150,735
1,931,123 1,946,069
16-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
¢osts
costs
2024 Support costs Governance
costs
2023
Depreciation
Property costs
Telephone, postage and
stationery
IT Gosts and equipment
rental
Repairs and renewals
Advertising
Sundry expenses
Bank Gharges
34,278
191,821
34,278
191,821
40,744
162,880
40,744
162.880
(27,717)
46,219
46,219
46,407
46,407
58,461
22.888
6.669
28.215
47,969
58,461
22,888
6,669
28,215
47,969
69,171
22,192
6,844
26,782
32,364
69,171
22.192
6,844
26,782
32,364
Audit fees
Accountancy fees
Legal and professional
fees
Professional fees re
new property
5,500
3,500
5,500
3,500
5,200
2.345
5,200
2,345
4,976
4.976
5.860
5.860
27.717
436,520
13,976 450,496
407,384
13,405
420,789
Analysed between
Charitable activities
436.520
13,976 450,496
407,384
13,405
420,789
All support costs are recharged to the organisations single charitable activity in recognition of the use of the
support facilities to the activity.
Governance costs includes payments to the auditors as detailed in note 10.
Net movoment in funds
2024
2023
The net movement in funds is stated after ¢hargingl(Grediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets
5,500
34,278
(5,470)
5,200
40,744
10 Audltor's remuneration
The analysis of auditorfs remuneration is as follows-
Fees payable to the auditors:
2024
2023
Audit of the annual accounts
5,500
5.200
17-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
The average monthly number of employees during the year was".
2024
Number
2023
Number
Staff
45
44
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
1,165,734
104,155
25,737
1,154,054
105,943
25,603
1,295,626
1,285,600
The number of employees whose annual remuneration was more than £60,000
is as follows..
2024
Number
2023
Number
£60,000 - £70,000
Remuneration of key management personnel
The remuneration of key management personnel {inGluding employers national
insurance and employers pension contributions) is as follows:
2024
2023
Total remuneration
265,735
212.738
12 Taxatlon
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
18-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Tangible fixed assets
Leasehold Fixture5 and Motor vehlcles
property
fittings
Total
Cost
At 1 April 2023
Additions
Disposals
1.389.171
84.013
5.807
62,014
1,535,198
5.807
(4.238)
14,238)
At 31 March 2024
1,389,171
89,820
57,776
1,536,767
Depreciation and impairment
At 1 April 2023
Depreciation charged in the year
Eliminated in respect of disposals
42,096
14,032
61,031
12,552
44,575
7,694
{2.737}
147,702
34,278
(2,737)
At 31 March 2024
56,128
73,583
49,532
179,243
Carrying amount
At 31 March 2024
1,333,043
16,237
8.244
1,357,524
At 31 March 2023
1,347,075
22,982
17.439
1,387,496
14 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayment5 and accrued income
37.008
45.442
45.217
62,116
82.227
107.558
15 Creditors: amounts falling due within one year
2024
2023
Notes
Bank loans
Other tsxation and social security
Trade creditors
other creditors
Accruals and deferred income
17
34.922
36.024
60,228
400.131
18,610
31,465
33,221
56,104
355,661
25,490
549,915
501,941
19-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Credltors: amounts falling due after more than one year
2024
2023
Notes
Bank loans
17
550,780
587,086
17 Loans and overdrafts
2024
2023
Bank loans
585,702
618,551
Payable within one year
Payable after one year
34,922
550,780
31,465
587,086
The long-term loans are secured by fixed charges over the land and buildings at Patrick Farm Barns. Meriden
Road. Hampton-In-Arden, Solihull, England. B92 OLT.
18 Provisions for liabilities
2024
2023
Dilapidation provision
20,000
Movements on provislons:
Dilapidation
provision
Additional provisions in the year
20,000
The provision was made in accordance with the lease terms which required reinstatement of the premises to
the original condition at the end of the lease.
19 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
25.737
25,603
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.
-20-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to speGific conditions by donors as to how they may be used.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
Manchester Grant
3,625
94,600
(98,225)
Previous year:
At 1 April
2022
Incoming
resources
Resources At 31 March
expended
2023
Manchester Grant
DFT Centre Development Fund
Hubs
DM Educational Courses
Grant draw down claims via Driving Mobility
12,661
(9.0361
(60,3201
(51,6001
(22,553)
(7,226)
3,625
60,320
51,600
22,553
7,226
12,661
141.699
1150,735)
3,625
The Manchester grant funding is to be utilised for the provision of training new members of staff and the
acquisition of a premises and new vehicles. The staff and training costs were expensed in previous periods
and the assets purchased were Capitalised in accordance with standard accounting policies and are being
depreciated. The above expenditure in this financial year relates to depreciation of those assets and the
restricted fund carried forward is the net book value of those assets.
21 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and granls which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
General funds
1,046.454
1,756.871
(1.832,8981
970.427
Previous year".
At 1 April
2022
Incoming
resources
Resources At 31 March
expended
2023
General funds
1.220,330
1,621,458
{1.795.334)
1,046,454
-21

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current assetsl{liabilities)
Long term liabilities
Provisions
1,357,524
183,683
{550,780)
(20,000)
1,357,524
183,683
1550,780)
120,0001
970,427
970,427
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Current assetsl{liabilities)
Long term liabilities
1,383,871
249,669
(587.086)
3,625
1.387,496
249,669
1587,086)
1,046.454
3,625
1,050,079
-22-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23 Operating lease commitments
Al the reporting end date the charily had outstanding commitment5 for future minimum lease payments under
non-cancellable operating leases, which fall due as follows:
2024
2023
Within one year
Be￿een two and five years
In over five years
92,021
290,286
1,240,020
95,316
332,844
1,292,096
1,622,327
1,720,256
24 Related party transactlons
Transactions with related parties
During the year the charity did not enter into any transactions with related parties (2023 £nil).
No other trustees re￿iVed any remuneration or benefits during the year (2023: £nil).
25 Cash generated from operatlons
2024
2023
Deficit for the year
(79,6521
(182,912)
Adjustments for-
Investment income recognised in statement of financial activities
Gain on disposal of tangible fixed assets
Depreciation and impairment oftangible fixed assets
(7,2701
(5,4701
34,278
(914)
40,744
Movements in working capital:
Decrease in debtors
Increase in creditors
(Decrease) in provisions
25,331
44,517
20,000
21,991
30,355
Cash generated froml(absorbed by) operatlons
31,734
(90,736)
-23-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
26 Analysis of changes in net funds
At 1 April 2023
Cash flowsAt 31 March 2024
Cash at bank and in hand
644,052
7,319
651,371
Loans falling due within one year
Loans falling due after more than one year
{31.465)
{587,086)
{3,457)
36,306
134,922)
1550,7801
25,501
40,168
65.669
-24-