Charity registration number 1122214 {England and Wales)
Company registratlon number 05962393
REGIONAL DRIVING ASSESSMENT CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

REGIONAL DRIVING ASSESSMENT CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Truslees
Mr P Mccormick
Mr M N Nelson-smith
Mr G Russell
MrA M Chishli
Ms K B Forbes
MrREHeap
Dr M J Pearson
Mrs D Roadnight
Mr M Roadnight
(Appointed 14 June 2025)
(Apwinted 10 June 2025)
Secrètary
Ms C Brown
Charity number {England and Walos)
1122214
Company number
05962393
Reglstered offlce
Patrick Fam Bams
Meriden Road
Hamplon-In-Arden
Solihull
United Kingdom
B92 OLT
Audltor
Orrnerod Rutter Limited
The Oakley
Kidderminster Road
Dmitwich
Worcestershire
WR9 9AY

REGIONAL DRIVING ASSESSMENT CENTRE
CONTENTS
Page
Trustees, report
Independenl auditor's report
Slalement of financial activities
Balance sheet
10-11
Slalemenl of cash flows
12
Notes lo the financial slaternents
13-24

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR EhlDED 31 MARCH 2025
The Trustees present their annual report and flnanclal statements for the year ended 31 Ma￿h 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial stalements and comply with the charit￿S goveming document, the Companie5 Act 2006 and 'Accounting
and Reporling by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Flnanclal Reporting Standard applicable in Ihe UK and Republlc of Ireland (FRS 102) {effective
1 January 2019)..
The charity also trades und&r the name RDAC.
Objectives and acthiltles
Policies and objectives
The charit￿5 activities and services are summarised in its Mission Statement. i.e. to empower people with
accessibility needs by providing indlvldual mobllity solutions. supporting Independence and safety in theirJoumeys.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and pèrformance
Revlew of activitiOS
The Regional Driving Assessment Centre IRDAC) is one of the 20 Gentres across the UK accredited by Driving
Mobility IDM) to help the elderly and disabled people achieve indeperjdent mobility- The charity was established in
2006 and started trading in 2007.
Having originally been based in Birniingham. in March 2020, our Head Office facility moved to purpose-bulll
accommodalion in Hampton in Arden. Solihull. We operate 2 a¢¢redited centres, Solihull and Manchester which
support. 5 satellite cenlres which operate at leasl 4 days a week. and 2 outreach centres which operate 3 days a
week.
Achievemenls
As with many organisations. the 2024-2025 year has continued to have its business challenges, with a number of
financial pressures from the first budget of a new government and the global impacl on premises. utilities and
consumables costs.
The organisation conth'nued to benefit from the ongoing support of the Department for Transport and our
involvement wilh the Driving Mobility ¢harity- Over the year. the hard work and dedicalion of RDAC staff has
6nabled Ihe chalknges ofworking in the sector to be met.
There were changes to the sénior management team during the year, the Chlef Executive Officer left In April of 2024
after being al RDAC for almost 4 years. their responsibilities being allocated to other senior managers. A new Chlef
Executive Officer. Clalre Brown came into post at the end of June 2024. bringing experience from the wider Ihird
s8ctor and immediately working towards a sustainable organSsalion.
The RDAC Driving School and paedialric clinics conlinued both al the Solihull and Manchester ￿ntre5 in addition to
specific theory test support to engage learners who were struggling lo get progress before practlcal lessons.
Throughout th6 year. RDAG staff were involved in a nurnber of exhibitions and events across the region to promote
and develop both RDAC and Driving Mobility servlces. During the year, a successful pre5enlalions to engage
referral agencies. clienls. stsff from local NHS, Third sector and representative community organisations, ensured
that RDAC continued to build partnerships èxtemally.
RDAC stsff continued to suc￿sS￿J71Y undertake their academic qualifications through Oxford Brooks University. A
number of these face-to-face Iraining I teathing sessions were held at our cenlres. RDAC staff continued to provide
expertise in several working gioups and the CEO was nominated lo join the board of Driving Mobility-
RDAC also acted as host l trainers for the training of new drivlng assessment slaff. both from other cenlres in the
UK and from overseas.

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES. REPORT IINCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Specific aspects have included.. -
Ongoing staff training and development wilh a specific fo¢us on impTovements in ¢uslomer service,
busines5 improvements towards efficiency, diversity and inclusion and dealing with difficult Gonversations.
Improvement of Accreditation Standards specffically on wailing times for clients, the customer joumey,
report writing and improving the consistency of assessment processes.
RDAC undertook a health and safely review and developed a corporate risk r8gister with linked operational
rlsk procedures and a review of insurance cover for Ihe organisation.
Staff were involved in developing 2 new sel of values and behaviors for the organisation, outlining the
cullural standards RDAC wants lo promote for the benefil of staff and clients.
The senior management leam developed a new 5-year strategy for the organisalion with clear goals in
developing a sustainable person<entered fulure for RDAC.
Regular Trustees meetings and Truste&s being involved in all colleague meetings, a new Finance an
govemance subgroup and external DM evenls.
Review of both internal and external targets. developing and implementing a new appraisal process which
included value-based targets.
Use of the RDAC facilities for both RDAC and DM activities. RDAC hosted 2 training sessions which other
DM and Ihiid sector organisations were able to benefit from busine55 improvement training.
Internal communicalion was reviewed and monthly staff all colleague meetings were instigated, further use
of the online HR systems streamlined the roll out of online compliance training and regular polScy and
process updates.
Quarterly praclicg meelings were established for the OT and ADI professiona15 10 improve practice sharing
and ensure informal training opportunities were in place.
During November 2024. 1 trustee resigned.
During June 2025. 2 new Iruslees were appoinled.
Flnan¢lal revlèw
RDAC undertook a full financlal review in 2024 due to financial pressures extemally and a lack of increased funding,
the review led lo consolidallon of operational services reducing the number of smaller outreach centres by 5. In
addition new flnance processes were develcped alongside a new aGcountant Jane Collins, whlle Debbie Barnett left
the organisation a5 Ihe finance officer.

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Reserves policy
The trustees have considered the level of reserves they wish lo relain. appropriate to the chariws needs and
ongoing obligations. In 2024. the year started with continued uncertainty over the VAT position of the charity. and il
was deemed pnjdenl lo hold sufficient free reserves to cover any potenllal repayment which might occur In the
future. The VAT position was resolved by the end of December 2024 but wlth a significant liability to Ihe charity of
£429.124. This wmprises of 'overclalmed' VAT of £363,47S and a partial interest charge of £65.649. Amounts
previousty provided for in Ihe financial stalèmenls were £335,875 meaning ther8 is unexpected expenditure added
to the 2024-25 Stalemenl of Financial Posltion to account for the interest element and under provision of
overclaimed VAT. The RDAC board are already seeking ministerial support lo question the high interesl charge.
In the meantime RDAC have a payment agreement to ensure reserves for the maximum lime pertod while new
funding opportunities are secured. The charity deregistered for VAT on 31 March 20205 and has a clearer position
on any elements of the organisation which would need to be VAT registered if developed.
Total funds held amount lo £920.117 (2024.. £970,427) of which £NII {2024.- £Nil) 15 reslricled. The charity has no
designated reserves. The net book value of assels are £1,333,799 {2024: £1,357,524) which would be required to
be disposed of to realise funds.
Plans for fuluro periods
At the end of March 2025. the RDAC Chief Executive and board agreed the 5 year strategy and plans were
developed into a¢ttons quickty, ensuring the growing relationship with current funders like the Department For
Transport. DVLA and the Motability Foundation continued.
The plans for 2025-2030 include:_
Developing new services to support mature driver appraisals, more family taeing support. better access
assessments. access lo a¢￿SSIble tlight support and a service aimed al widened support for young
disabled drivers lo complete the whole process of leaming lo drive.
Succession planning against an organisational structure which is fit for the luture.
Developing operations lo reach 7,000 assessments but growing sustainably across the region.
Improving our website and communications to ensure they are a¢¢e$sible and future fft for Al marketing.
RDAC will Continue lo put people at the centre of what we do reeognising achievements, ensuring
professional excellence and using innovation to continuously improve.
Implement a fundraising strategy lo diversify sources and suslain the organisalion.
Embed a values based culture which supports innovation and leadership.
structure, govemance and management
Govorning document
The charlly is controlled by its governing document, a deed of trust, and conslitutes a limited company, limited by
guarantee. as defined by the Companies Act 2006.
Trustees
The Trustees, who are also Ihe directors for the purpose of company law, and who served during the year were-.
Mr P Mccomiick
Mr M N Nelson-smith
Mr G Russell
Mr P Seedhouse
MrA M Chishti
Ms K B Forbes
MrREHeap
Dr M J Pearson
Mrs D Roadnight
Mr M Roadnight
(Resigned 14 November 2024)
{Appointed 14 June 2025)
{Appoint8d 10 June 2025)

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Method of appointment or election of Trustees
The Trustees are elected al the annual general meeting and subject to re*leGtion at each subsequent Annual
General Meeting.
The directors of the company are a150 the charity Iru5tees for the purposes of company law, and sèrve as members
of the Managemenl Committee. Those who setved during the yeAr are shown in the legal and administrative details.
All m8mbeTS of Ihe Managemenl Commirtee give their tim& voluntarily and receive no benefits from the charitable
company apart from expenses reclaimed as disclosed in the notes to the accounls.
We recruit through word-of-mouth, through voluntary agencies and by direct approach lo people who have skills that
we require. In accordance with our Memorandum and Articles of Association members are nominated and elected al
ourAnnual General Meeting. We can also co-opt members throughout the year.
OrganisatiOTJal structure and decision making
The organisalion is run by the Board of Trustees. The Chief Executive (Claire Brown), supported by the Senior
Management Team, is responsible lo the Trustees.
Policies adopted tor the induction and training of Trustees
The Trustees in conjunction with the CEO have now produced an updated induclion and training policy which
requires the Chair of the Trustees and the ROAC management team to 8nsure the induction process is carried out
effectively.
statement of Trustees. responslbillties
The Trustees, who are also the directors of Regional Driving Assessment Centre for the purpose of company law.
are responsible foi preparing the Trustees. Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Praclicel.
Company law reqLtires the Trustees lo prepare financlal statements for each financial year whlch give a ITue and fair
view of the slate of affairs of the Gharity and of the incoming resources and application of resources. including the
income and expenditure, of the charitable company for that year.
In preparing these financial ststements, the Trustees are required lo:
se18cI suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP:
make judgements and eslimales that are reasonable and prudent-
slate whether applicable UK Accounting Standards have been followed. subject lo any material departur8s
disclosed and explained in the financial statements: and
prepare the financial Statements on the going concem basis unless il is inappropriate lo presume that the charity
will conllnue in operallon.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable a¢¢ura¢y al
any lime the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguaiding the assets of Ihe ¢harily and hence for taking
reasonable steps for the prevention and deleGlion of fraud and olher irregularities.
Auditor
In accordance with the company's articles, a resolution proposing that Ormerod Rutter Limited be reappointed as
audilor of Ihe Company will be put at a General MeBting.

REGIONAL DRIVING ASSESSMENT CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
DisGlosuro of inforniation to auditor
Each of the Trustees has confimied that there is no InfO￿allOn of whloh they are aware which is relevant lo the
audit, but of which the auditor is unaware. They have further confirmed that Ihey have taken appropriate s18PS to
identify such relevant infomiation and lo establish that the auditor is aware of such information.
The Trustees..
rtwas approved by the Board of TTu$tee5.
MrREHeap
Trustee
Dale: ..

REGIONAL DRIVING ASSESSMENT CENTRE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF REGIONAL DRIVING ASSESSMENT CENTRE
Opinion
We have audited the financial statement5 of Regional Driving Assessment Centre {Ihe 'charity') for the year ended
31 March 2025 which comprise the slalement of financial activities, the balance sheet, the statement of cash flows
and the notes to the financial statements, inGluding 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 Flnancial Reporting Standard 102 The Financial Reporting Slandard applicable in the UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion. the financial stalernents-
give a true and fair view of the stale of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and application of resources, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally A¢¢epled Accounting Practice.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for opinion
We conducted our audit in accordance wilh International Standards on Auditing (UK) {ISAs IUK)) and applicable
law. Our responsibilities under those standards are further described In the Auditors responsibilities lor fhg audit of
Ihe financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our aLJdil of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibililies in accordance with these iequiremenls. We believe
that the audil evidence we have obtained is sulTicient and appropriate lo provide a basis for our opinS0n.
Conclusions relating to golng coneern
In audiling the financial slalements. we have concluded that the Truslees. use of the going concern basis of
accounting in the preparation of the financial ststements is appropriate.
Based on the work we have performed, we have not idenlified any material uncertainties relating lo events or
condition5 that, individually or collectively, may casl significant doubl on the charily s ability lo continue as a going
concem for a period of at least iwelve rnonths from when the financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
other information
Tho Other inforrnation comprises the information included in Ihe annual report other than the financial slalements
and our auditor's report thereon. The Trustees are responsible for the other information Gontained wilhin the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the other informatiOT) and. in doing 50, consider
whether the other informalion is materially inconsistent with the financial slalernents or our knowledge obtained in
the course of the audit. or otherwise appears to be rnalerially misstated. If we idenlify such material incon51Sten¢ies
or apparent material misslatemenls, we are required to detemiine whether this gives rise to a material misslatemenl
in the financial statements Ihemselves. If. based on the work we have performed, we conclude that there is a
material misstatement of this other informalion, we are required to report thal fa¢l.
We have nothing to report in this regard.
Matters on which wg are requlred to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require5 us lo report to you if, in our opinion:
the information given in the financial slalements is inconsi5tenl in any material respect with thè Trustees,
report" or
sufficient accounting records have not been kept-, or
the financial slatements are not in ag￿ment 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
Responsibilitles of Trustees
As explained more fully In Ihe statement of Truslees, responsibilities, the Trustees. who are a150 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 intemal control as the Trustees detemiine is necessary to
enable the preparation of financial statements that are free from malerial misstatement. whether due to fraud or
emr. In preparing the financial statements. the Trustees are responsible for assessing the Charity's ability to
continue as a going concern, disclosiftg, as applicable, matters related to going concem and using the going
concern basis of accounting unless the Truslees either intend to liquidate the charitable company or to cease
operations, or have no realislic altemative but to do so.
Auditorfs responsibilities for the audlt of the fjnancial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report Sn accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assuranc8 about whether the financial slalements as a whole are free from
malerial misstatement, whelher due to fraud or error, and to issue an auditor's report thal includes our opinion.
Reasonable assurance Is a high level of assurance bul is not a guarantee that an audit conducted in accordan
with ISAS (UK) will alway5 delecl a materlal mlsstatemenl when il exists. Misstatements can arise from fraud or
e￿or and are considered malerial rf, individually or in the aggregate. they could reasonably be expected lo influence
the economic decisions of users taken on the basis of these flnancial statements.
Irregularities, ineluding fraud. are instan¢es of nonthcompliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, io detect material misstatements 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 understsnding of the charitable ¢ompany. we identiffied the principal risks of non<ompliance with laws
and regulations including those thal have a direct impact on the preparation ol the financial statements and the
extent to which non-compliance mighl have a material effecl on Ihe financial slatemenls. Audit proodures
performed included discussions with management, review of board meeting minules. lesting of journals. designing
and performing audit procedures and challenging assumptlons and judgements made by management in relation lo
accounting estimates.
There are inherent 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
reflecled in the financial statements. Aso. the risk of not detecting a tnaterial misslalemenl due to fraud is higher
Ihan the risk of not detecting one resutting from error, as fraud may involve deliberate concealment by, for example,
forgery or intenlional misrepresentations. or through Collusion.
A further descrtption of our responsibililias is available on the Financial Reportlng Councll's webslte at.. https'.11
www.frc.org.ukJauditorsresponsibililies. This description forms part of our auditor's report.
Use of our report
This report 15 made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities {Accounls
and Reports) Regulation5 2008. Our audit work has been undertaken $0 that we might state to the charity's trustees
those matters we are required to State to thern In an auditor's report and for no other purpose. To the lullest extent
permitted by law. we do not gG¢ept or assume responsibility to anyone other than the charlty and the charily s
Iwstees 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 Statutory Auditor
For and on behalf of Ormerod Rutter Lirniled, Statutory Auditor
Chartered Accountants
The Oakley
Kidderminsler Road
Droitwich
Worceslershire
WR9 9AY
Date: .?.l.1.1120U..
Ormerod Rutter Limlled is eligible for appoinlment as auditor of the Charity by virtue of its eligibility for appoinlmenl
as auditor of a company under seclion 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 2025
Unrestricted Restrlcted
funds
funds
2025
2025
Total Unrestricted Restrictod
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other Income
185
1,836,038
9.795
11.419
185
114,608 1,950.646
9,795
11.419
50
94.600 1,838,681
7.270
5,470
1.744,081
7.270
5,470
Total incomo
1.857,437
114,608 1,972.045
1.756.871
94.600 1.851.471
Ex￿ndItUre on:
Charitable activities
Other expenditure
1.814.495
93.252
114,608
1,929.103
93.252
1.832,898
98,225 1,931,123
13
Total expendlture
1.907,747
114.608 2.022,355
1.832,898
98.225 1,931.123
Net expenditure and
movemenl in funds
150,3101
(50.3101
176.0271
(3,625)
179,652)
Reconciliatlon of funds:
Fund balances al 1 April 2024
970,427
970.427
1.046,454
3,625 1,050,079
Fund balances at 31 March
2025
g20,117
920.117
970,427
970,427
The statement of financial activities in¢ludes all gains and losses recognised in the year. All income and expenditure
derive from conlinuing artiviti"es.
The statement of financial activities also complies with the requirements for an income and expenditure account
under Ihe Companies Acl 2006.

REGIONAL DRIVING ASSESSMENT CENTRE
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Fixed asset5
Tangible assets
15
1.333,799
1,357,524
Current a5$ets
Debtots
Cash at bank and in hand
16
113,140
455,274
82,227
651.371
568,414
733,598
Creditors: amounts falling due within
one year
18
{446,948)
{549,915)
Net ¢urrent assets
121,466
183.683
Total assels less current Ilabilitles
1.455.265
1,541.207
Creditors: amounts f811ing due after
more than one year
19
1515,1481
(550,780)
Provision for other liabilTties
20
(20,000)
120,0001
Net assets
920,117
970,427
The funds of Ihe ¢harlty
Unrestricted funds
26
920,117
970,427
920,117
970,427
10

REGIONAL DRIVING ASSESSMENT CENTRE
BALANCE SHEET (CONTINUED)
ASAT31 MARCH 2025
The company is entitled lo the exemption from the audit requiremenl wntained in section 477 of the Companies Act
2006, for the year ended 31 March 2025. although an audit has been carried out under seGtion 144 of the Charities
Act2011.
The Trustees acknowledges their responsibilities for ensurfng that the charity keeps accounllng records which
comply with section 386 of the Ael and for preparing financial statements which give a true and fair view of the slate
of affairs of the company as al the end of Ihe financial year and of its incoming resources and application of
resources. including ils income and expenditure, for the financlal year in ac¢ordance wilh the requ1￿mentS of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements. so far as appNcable to the company.
The members have not required the company to obtain an audit of its ffin8ncial statements under the requirements
oflhe Comp8nies Act 2006, for the year in question in a¢¢ordance with section 476.
These financial statements have been prepared in accordance wilh the provisions applicable lo companies subjecl
to the small companies reglme.
The financial statements wère approved by the Trustees on
Mr REHeap
Trustee
Company registration number 05962393 (England and Wales)

REGIONAL DRIVING ASSESSMENT CENTRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating actlvities
Cash {absorbed by)Igenerated from
operations
24
1181,3241
31,734
Investing a¢tlvities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment incom8 ￿CeIved
{4,195}
(5,807)
14,994
9,795
6.971
7.270
Nel cash generated from investing activities
20,594
8,434
Flnanclng actlvltles
Repayment of bank loans
(35,367)
(32.849)
Net cash usod in finan¢lng a¢tivitios
{35.3671
(32.849)
Nel {decreasellincrease in cash and cash
equlvalents
1196.0971
7,319
Cash and cash equivalents at beginning of year
651.371
644,052
Cash and cash equfvalents at end of year
455.274
651,371
12-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
AGGounting policies
Charity Information
Regional Driving Assessment Centre is a private company limited by guarantee incorporated in England and
Wales. The registered office is Palrick Farm Bams. Meriden Road, Hamplon-In-Arden, Solihull, B92 OLT,
United Kingdom.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with Ihe charity's governing documenl, the
Companies Act 2006 and "Accounting and Reporting by Charilies.- 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 1021 leffeclive 1 January 2019>.. The charity is a Publi
Benefit Entity as defined by FRS 102.
The financial slalemenls are prèpared in sterling, which Is the functional currency of the charty. Monetary
amounls in these financial slalemenls are rounded lo the neaTesl £.
The financial statements have been prepared under the historical cost convention. The prin¢ipal accounllng
policies adopted are set out below.
1.2 Golng conc•m
At the Ilme ol approving the financial statements, the Trustees have a reasonable expeclalion that the Charity
has adequate resources lo continuè in operational existence for Ihe foreseeable future. Thus the Trustees
continue to adopt the going con¢em basis of accounting in preparing thg financlal statements.
1.3 Charltable funds
Unreslricled funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Reslricled funds are subject to specific condillons by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are sel out in the notes to the financial slatemenls.
1.4 Incomlng resources
In¢ome is recognised when the charity is legally enlilled lo it after any performance conditions have been met,
the amounts ¢an b& measured reliably, and il 1$ probable that income will be received.
Cash donations are recognised on receipl. Other donations are recognised once the charity has been notified
of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relation to donations reGeived under Gift Aid or deeds of covenant is reGo9nised at the lime of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
Ihe amounl is known, and receipt is expected. 11 Ihe amount is not known. the legacy is Irealed as
contingent ass81.
Government grants are recognised at the lair value of the asset received or receivable when there is
reasonable assurance that the grant conditions will be met and the grants will be recelved.
A grant that 5pecrfies performance conditions is recognised in income when the perforrnance conditions are
met. Where a grant does not specify pgrformance conditions it is recognised in incorne when the proceeds
are re￿iVed or reeeivable. A grant received before the recognition criteria are salisfi8d is recogni5ed a5 a
13-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢countlng pollcies
(Continued)
1.5 Resources expended
Liabilities are recognised as expendlture as soon as there is a legal or conslruclive obligalion committing the
charity to that expenditure, il is probably that a transfer of economi¢ benefits will be required In settlement and
the amount of the obligalion can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related to Ihe category. Where costs cannot be
directly attrlbuted lo particular headings, they have been allocated to activlties on a basis consistent with the
use of resources.
1.6 Tanglbl• fixed assals
Assets costing £1.000 or more are capitalised as tangible fixed assets and are cartied al cost or valuation, net
of depreciation and any impalrment losses.
Depreciation is recognlsed $0 as lo wrile off the cost or valuation of assets less Ihelr resldual values over their
usefijl lives on Ihe following bases..
Leasehold property
Fixtures and fittings
Motor vehicles
over the leasè tem
200/0 on cost
250/0 on cosl
The gain or loss arising on the disposal of an asset is delemiined as the dtflerencg b&l￿een the Sale
proceèds and thé carylng value of the asset. and 1$ re¢ognised in the statement of financial activities.
1.7 Impairment of fixed assets
Al each reporting end date, the charity reviews the carrying amounts of its tangible assets lo determine
whether there Is any Indication Ihal those assets have suffered an Impalmient loss. If any such indlcation
exisls, the recoverable amount of the asset is estimated in order lo determine the exlent 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-tem) liquid
investrnents wilh original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
wilhin borrowings in current liabilib'es.
1.9 Finan¢ial instruments
The charity ha5 elected to apply the provisions of Section 11 'Baslc Financial Instruments, and Section 12
'Olher Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial Instruments are recognised in the charivs balance sheet when the ¢harity becomes party to the
contractual provlsion5 of the instrurnent.
Financial assets and liabilities are offset, wilh the nel amounls presented in the financial statements, when
there is a legally enforceable righl to sel off the recognised amounts and there is an intention lo settle on a
net basis or to r8ali5e the asset and settle the liability simultaneously.
Basic financial a55els
Basic financial assets. which include debtors and cash and bank balances, are initl8lly measured al
transaction price including Iransaclion costs and are subsequenlly carrted at amorlised 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 Teceipts discounted at a market rale of interest. Financial assets
classified as receivable within one year are not amortised.
14-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcies
Icontlnuedl
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement conslilules a financing Iransaclion, where the debt instrument is measured al the present
value of the lulure payments discounted at a markel rale of interest. Financial liabilities classified as payable
within one year are not amortlsed.
Debt Inslruments are subsequendy carried al amortised cost. using Ihe effective interest rale melhoé,
Trade creditors are obligations lo 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-Gurrenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured al amortised cost using the effective interest method.
1.10 Provlslons
Provisions are recognised when the charity has a legal or constructive Present obligation as a resull of a past
evenl, it Is probable that the charity wlll be required to settle th81 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 lo 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 expecled lo be required to settle the
obligation 15 recognised al present value. When a provision is measured at present value. the unwinding of
the discount is re¢ognised as a finance cost in net incomel{expendilure) in the period in which il arises.
1.11 Employee bènefits
The cost of any unused holiday enlitlernent is recognised in the period in which the employee's seNt￿$ are
received.
1.12 Ratirgmont benefits
Payments lo defined contribution ￿tIrement benefit schemes are charged as an expense as they fall dug.
Critical accounting estlmates and judgements
In the appllcallon of the charily's accounting policies. the Trustees ale required to make judgements,
estimates and assumptions about the carrying amount ol assets and liabilities thal are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are ¢onsidered lo be relevant. Actual rèsults may differ from these esllmales.
The estimates and underlying assumptions are revlewed on an ongoing basis. Revisions lo accounting
estimales are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the peTiod of the revision and future periods where Ihe revision affects both current and future
periods.
Donatlons and legacles
2025
2024
Donations and gifts
185
50
15

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charltablg activities
Unreslrlcted Restrlded
funds
funds
2025
202S
Total Unrestri¢ted Restricted
funds
funds
2024
2024
Total
2025
2024
Grants and contra￿$
Assessments and
courses
Driving lessons
1.554.129
114.608 1,668,737
1.526,068
94,600 1.620,668
263.392
18.517
263.392
18,517
198,726
19,287
198,726
19,287
1.836.038
114,608 1.950,646
1.744.081
94,600 1.838,681
Invoslm8nt Income
2025
2024
Interest re¢elvable
9.795
7,270
Other income
2025
2024
Nel gain on disposal of lan9ible fixed assgls
11,419
5,470
16

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable aclivities
2025
2024
Staff costs
Vehicle costs
Related costs
Training
Bad debts
Insurance
Irrecoverable VAT
1.325.189 1.295,626
90,844
105,615
40,839
16,080
11.198
7.898
8,398
45,565
197
44.147
11.261
1,522,230 1,480,627
Share of support costs (see note 81
Share of governance costs (see note 81
366,316
40.557
436,520
13,976
1.929.103 1.931.123
Analysis by fund
Unrestricted funds
Restricted funds
1,814.495 1,832.898
114,608
98.225
1,929,103 1,931,123
17-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs
Support Govemance
Gosts
costs
2025 Support costs Governancè
costs
2024
Depreciation
Property costs
Telephone. postage and
stationery
IT costs and equipment
rental
Repairs and renewals
Advertising
Sundry expenses
Bank charges
24,345
193,510
24.345
18,732 212.242
34.278
191,821
34.278
191,821
22,185
22,18S
46.219
46,219
77,462
77,462
58,461
22.888
6,669
28,215
47.969
58.461
22,888
6,669
28,215
47,969
1,168
2.596
45,050
1,168
2,596
45,050
Audit fee5
Ac¢ountancy fees
Legal and professional
fees
5,900
4,795
5,900
4,795
5,500
3,500
5,500
3,500
11,130
11.130
4.976
4,976
366,316
40,557 406,873
436,520
13,976
450,496
Analysed bemeen
Charitable activities
366,316
40,557 406,873
436,520
13.976
450,496
All support costs are recharged lo the organisalions single charitable activity in recognition of the use of the
support facllilies to the a¢tivlty.
Governance costs includes payments lo Ihe auditors as deladed in nole 10.
Net mov•mont In funds
2025
2024
The net movement in funds is ststed after chargingl(crediling):
Fees payablo for the audit of the charivs financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible r￿e￿ assets
5.900
24,345
111,419)
5.500
34,278
(5,470)
10 AuditOT'5 remungrallon
The analysis of audito¢s romuneration is as follows-.
Fees payable to the audltors:
2025
2024
Audil of Ihe annual a¢¢ounls
5,900
5.500
18-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Trustees
None of the Trustees lor any persons connected with them) received any remuneration during the year. but 1
of them was reiwnbursed a total 01 £76.93 for expenses12024 - none).
12 Employees
The average monthly number of ernployees during the year was..
2025
Number
2024
Number
Staff
45
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
1,189.221
109,371
26,597
1.165,734
104,155
25,737
1,325,189
1.295.626
The numb8r of employees whose annual remuneration was more than £60,000
is as follows:
2025
Nurnber
2024
Number
£60,000 - £70.000
Remuneratlon of key management personnel
The remuneration of key management personnel {including employers natlonal
insurance and employers pension wnlributions) is as follows..
2025
2024
Tolal remuneration
184,222
265.735
13 Other expendllure
Unrestrlcted Unrestricted
funds
funds
2025
2024
HMRC VAT interest and adjuslmenls
93,252
19

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Taxation
The charity is exempt from lax on income and galns falling within sectlon 505 of the Taxes Act 1988 or section
252 01 the Taxalion of Chargeable Gains Act 1992 lo the extent that these are applied to its charitable objects.
15 Tangible fixed assets
Leasehold Flxtures an¢J Motor Vehlcles
property
fittln9S
Total
Cost
At 1 Aprll 2024
Additions
Disposals
1,389,171
89,820
4,195
57.776
1,536,767
4,195
(34,900)
134,900)
At 31 March 2025
1,389,171
94,015
22,876
1.506,062
Depreclatlon and Impalmient
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
56,128
14,032
73.583
7.416
49,532
2,897
{31.325)
179,243
24,345
(31.325)
At 31 March 2025
70,160
80.999
21,104
172,263
Carrylng amount
At 31 March 2025
1,319.011
13,016
1.772
1,333,799
At 31 March 2024
1,333,043
16,237
8.244
1.357,524
16 Debtors
2025
2024
Amounts falling duo k¥lthln on? year".
Trade debtors
Other debtors
Prepayments and accrued income
44,998
3.806
64,336
37.008
45,217
113,140
82,227
17 Loan5 and overdrafts
2025
2024
Bank bans
550.335
585,702
Payable within one year
Payable after one year
35.187
515.148
34,922
550,780
-20-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Loans and overdrafts
(Continued)
The long-lerm loans are secU￿d by fixed charges over the land and buildings al Patrick Farm Barns, Meriden
Road. Hampton-In-Arden, Solihull, England, B92 OLT.
18 Creditors: amounts falllng due wrthin one y•aT
2025
2024
Notes
Bank loans
Other taxation and SOGial security
Trade creditors
Other creditors
Accruals and deferred InGome
17
35,187
28,620
56,414
308.217
18,510
34,922
36,024
60,228
400,131
18,610
446,948
549,915
19 Crèdltors: amounts falllng due after more than on• year
2025
2024
Notes
Bank loans
17
515,148
550.780
20 Provisions for Ilabilities
2025
2024
Dilapidation provision
20,000
20.000
Movements on provisions:
Dllapidatlon
provision
Al 1 April 2024 and 31 March 2025
20.000
The provision was made in accordance with the lease teTms which required r8instalement of the premises to
the original condition al the end of the leas8.
21 Retirement beneflt schemes
2025
2024
Definod contrlbutlon schemes
Charge to profit or loss in respeGI of defined contribution schemes
26,597
25,737
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of th6
scheme are held separalely Irom those of the charity in an independently administered fund.
21

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Operating IBa5e cornmitments
At the reporting end date Ihe charity had outstanding commitsnents for future minimum lease payments under
nonwcancellable operating leases, which fall due as follows..
2025
2024
Within one year
Belween Iwo and five years
In over five years
87.352
243.552
1.199,402
92,021
290.286
1,240.020
1,530,306
1,622.327
23 Relaled party transactlons
There were no disclosable r8lated party transartions during the year12024 - none).
24 Cash (absorbed byygenerated from operations
2025
2024
Deficit for the year
(50,310)
(79.652)
Adjustrnents for.
Investment income recognised in stalement of financial activities
Gain on dlsposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
(9,795}
(11.419)
24.345
(7,270)
(5,470)
34,278
Movements in vmrking capital:
(Increaseydecrease in debtors
{Decrease}lincrease in creditors
(Decrease} in provisions
{30,913)
(103,232)
25.331
44,517
20,000
Cash (absorbed by)1generated from operations
{181,324)
31,734
25 Re5tri¢ted funds
The restricted funds of the charity comprise the unexpended balances of donations and granls held on trust
subject to specific conditions by donors as lo how they may b8 used.
At 1 April
2024
In¢omlng Resources At 31 March
resources
expended
2025
DFT Centre Development Fund
DFT Hubs
63,008
51.600
163.008)
{51.600)
114.608
1114.608)
22-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
25 Restrictèd funds
(Continued)
Prevlous year".
At 1 April
2023
Incorning
resources
Resources At 31 MarGh
expended
2024
Manchester Grant
3,625
94,600
{98.225)
26 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants 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 Aprll
2024
Incornlng
resources
Resources At 31 Mareh
expended
2025
General funds
970,427
1,857.437
{1,907.747)
920,117
Prevlous year:
At 1 Aprll
2023
Incomlng Resources At 31 March
r•sour¢es
expended
2024
General funds
1.046.454
1,756,871
{1,832,898)
970.427
27 Analysis of net assets between funds
Unrestri¢ted
funds
2025
At 31 Mar¢h 2025:
Tangible assets
Current assetsl(liabilities}
Long term liabilities
Provisions
1,333,799
121,466
{515.1481
120.0001
920,117
23-

REGIONAL DRIVING ASSESSMENT CENTRE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
27 Analysj5 of net assets between funds
(Continued)
Unrestricted
funds
2024
Al 31 March 2024:
Tangible assets
Currenl assetsllli8bilities}
Long temi Ilabilities
Promsions
1,357.524
183,683
{550,780)
120,000)
970,427
28 Analysls of changes in net debt
At 1 Aprfl 2024
Cash IlowsAt 31 March 2025
Cash at bank and in hand
651,371
1196,097)
455,274
Loans falling due within one year
Loans falling due after more than one year
(34.922)
{550.780)
{265)
35,632
(35.187)
1515,148)
65.669
1160,7301
195,061 }
-24-