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2024-03-31-accounts

Charity Registration No. 1127577

Company Registration No. 06527979 (England and Wales)

SAFER ROADS FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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SAFER ROADS FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Michael Woodford MBE
Anunciacion Somavilla
Stuart Greengrass
Michael Thwaites
Charity number 1127577
Company number 06527979
Registered office 10 Queen Street Place
London
EC4R 1BE
Independent examiner Rickard Luckin Limited
1st Floor
County House
100 New London Road
Chelmsford
Essex
CM2 ORG
Bankers Metro Bank (Southend)
Victoria Business Centre
G19-G21 The 2NG
208 London Road
Southend-on-Sea
Essex
SS1 1PJ
Barclays Bank Plc
1 Churchill Place
London
E14 5HP
Solicitors Bates Wells
10 Queen Street Place
London
EC4R 1BE
Website http://www.saferroadsfoundation.org/

SAFER ROADS FOUNDATION

CONTENTS

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Page
Trustees' Report 1-3
Independent examiner's report 4-5
Statement of Financial Activities 6
Balance Sheet iC
Notes to the Financial Statements 8-15
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SAFER ROADS FOUNDATION

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 Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice (amended for bulletin 1 & 2) 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)".

Objectives and activities

The Charity's Objectives are:

To work with supranational, national, regional authorities and NGOs in the development of design standards affecting safety of road users.

The implementation of engineering and other measures to remedy accident black spots and improve safety on the world's roads.

To increase public awareness of the issues affecting safety on the roads with the aim of changing attitudes through education, promotion and campaigning with other individuals and organisations with similar objectives.

The trustees have paid due regard to guidance issued by Charity Commission in deciding what activities the Charity should undertake for public benefit.

Achievements and performance against objectives

The Charity has continued its focus on major campaigns to introduce improved vehicle-type legislation and national standards around the world where, if successful, the reduction in fatalities would be in the tens of thousands. These are:

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: SAFER ROADS FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

In following the Charity Commission’s guidance and to achieve the highest levels of good governance, the trustees continue to strictly adhere to their Grant Making, Expenses and Conflicts of Interest policies, and where appropriate a comprehensive Memorandum of Understanding (MoU) is utilised for grants awarded by the Safer Roads Foundation.

Overseas visits to the projects funded by the Charity have taken place to allow the trustees to effectively manage and monitor the schemes implemented, together with an ongoing scrutiny of the results achieved.

Financial review

During the year, the Charity received donations of £80,000 (2023 - £15,000) from M C Woodford and incurred expenditure of £157,871 (2023 - £315,164) on charitable activities. Overall, the reserves of the Charity decreased by £40,411 and at the year-end amounted to £854,222 (2023 - £891,896).

Reserves Policy

It is the policy of the trustees to maintain reserves in the Charity at a level to enable it to be administered efficiently, to meet its short-term expenditure requirements and to have adequate resources to fund its charitable objectives. In establishing this policy the trustees have considered the disposition of its incoming resources which are mainly derived from donations. The level of reserves is subject to periodic review when considering changes to the Charity's activities and requirements.

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to a minimum of three months' expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. At the year end, the reserves of the Charity were £854,222.

Risk Factors

Due to the nature of the Charity's expenditure and management of reserves, the trustees do not consider risk to be an element in the presentation of this report. The Metro Bank account has been closed. Reserves are held in accounts with Barclays Bank and with current high interest rates, the majority of funds have been invested through the Flagstone platform in a range of interest bearing accounts, where the deposits are guaranteed by the Bank of England Financial Services Compensation Scheme (FSCS).

The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to these.

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SAFER ROADS FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Plans for future periods

The Charity's plans for future periods are that of continuing with the current objectives and activities as described above.

Structure, governance and management

The Charity is a company limited by guarantee incorporated on 7 March 2008 and is governed by its Memorandum and Articles of Association. The Memorandum and Articles of Association were amended by special resolution on 19 December 2008 and subsequently on 19 September 2012 and 11 February 2019. The Charity was registered with the Charities Commission on 19 January 2009 with registration number 1127577.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Michael Woodford MBE

Anunciacion Somavilla

Stuart Greengrass

Michael Thwaites

Recruitment and appointment of trustees

New trustees are appointed by the Board of Trustees.

All new trustees will be provided with an induction pack which includes the constitution of the Charity and guidelines on how to perform their duties as trustee. Further training will be given as and when necessary.

The Trustees' Report was approved by the Board of Trustees.

Michael Woodford MBE Trustee Date: Re Ge ae! Sas pas Nn

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SAFER ROADS FOUNDATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAFER ROADS FOUNDATION

| report to the trustees on my examination of the financial statements of Safer Roads Foundation (the Charity) for the year ended 31 March 2024.

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that | might state to the charity's trustees those matters | am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions | have formed.

Responsibilities and basis of report

As the trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently | express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner's statement

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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SAFER ROADS FOUNDATION

INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF SAFER ROADS FOUNDATION

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Janine Mansfield Rickard Luckin Limited

1st Floor County House 100 New London Road Chelmsford Essex CM2 ORG Dated: paw 2/24

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SAFER ROADS FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Unrestricted
funds funds
2024 2023
Notes £ £
Income from:
Donations and legacies 2 100,057 18,758
Investments 3 20,219 1,926
Total income 120,276 20,684
Expenditure on:
Charitable activities 4 157,871 315,164
Total expenditure 157,871 315,164
Net expenditure (37,595) (294,480)
Other recognised gains and losses:
Other gains/(losses) 10 (79) 168
Netmovement in funds (37,674) (294,312)
Reconciliation offunds:
Fund balances at 1 April 2023 891,896 1,186,208
Fundbalancesat31March2024 854,222 891,896

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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SAFER ROADS FOUNDATION

BALANCE SHEET

AS AT 31 MARCH 2024

2024 2023
Notes £ £ E £
Current assets
Debtors 11 5,107 5,405
Cash at bank and in hand 863,706 911,653
868,813 917,058
Creditors: amounts falling due within
one year 12 (14,591) (25,162)
Net current assets 854,222 891,896
Income funds
Unrestricted funds 854,222 891,896
854,222 891,896

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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Company Registration No. 06527979

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SAFER ROADS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Charity information

Safer Roads Foundation is a private company limited by guarantee incorporated in England and Wales. The registered office is 10 Queen Street Place, London, EC4R 1BE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's Memorandum and Articles of Association dated 7 March 2008, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” ("FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice (amended for bulletin 1 & 2) 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 is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

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 receipt. 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 Gift Aid or deeds of covenant 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, the legacy is treated as a contingent asset.

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SAFER ROADS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

(Continued)

1.5 Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

1.7 Financial instruments

The Charity 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 party 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 financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction 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.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

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SAFER ROADS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.8 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/expenditure for the period.

1.9 Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of the trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

2 Donations and legacies

2024 2023
£ £
Donations and gifts 80,000 15,000
GiftAid tax reclaimed 20,057 3,758
100,057 18,758

3 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 20,219 1,926

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SAFER ROADS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Expenditure on charitable activities
Charitable
activities
Charitable
activities
2024 2023
z £
Direct costs
Travel and subsistence - 33
Legal and professional fees 43,697 51,130
Meeting costs 53 1,469
Sundry 1,418 18
45,168 52,650
Grant funding of activities (see note 5) 99,768 249,052
Share ofsupport and governance costs (see note 7)
Support 2,147 1,140
Governance 10,788 12,322
157,871 315,164
Analysis by fund
Unrestricted funds 157,871 315,164
5 Grants payable
Grants and Grants and
donations donations
2024 2023
£ £
European Transport Safety Council (ETSC) - Belgium:
Grant in support ofETSC’s activities, these principally being: identifying and
promoting effective measures on the basis of international scientific research and
‘best practice’ in areas which offer the greatest potential for a reduction in
transport casualties. 43,954 43,130
Eastern Alliance for Safe and Sustainable Transport(EASST) - UK
Kyrgyzstan, Bishkek: improve safety attwo major intersections (Moscovskaya-
Beishenalieva andAkhunbaev-Maldybaeva) by the installation ofnew traffic
signalling (with pedestrian countdown indicators), with the crossing points
reinforced with high-profile ‘Pedestrian Crossing’ signs incorporating fluorescent
yellow/green borderand thermoplastic paint for all road markings. The
Moscovskaya-Beishenalieva junction also included installation ofa central
pedestrian refuge on the widest crossing. This is the first reference site not only
for Kyrgyzstan, but for other countries in the region where the GOSTSNiP
technical standards (Russian construction rules and regulations) are followed.
Aside from the remedial treatments at the twojunctions serving as ‘best practice’
examples, the project is to encourage routine use of pedestrian countdown
indicators and centre-island refuges which are important as many ofthe roads in
thecountry’scitiesareextremelywide,commoninformerSovietstates. - 68,551

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SAFER ROADS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5 Grants payable (Continued)
Eastern Alliance for Safe and Sustainable Transport (EASST) - UK
Armenia, Yerevan: improve safety on the Yerevan toArtashat Highway at its
intersection withArin Berd Street, by the remedial treatment ofa roundabout with
raised pedestrian crossings on each ofthe approaches. The project is to be used
as a reference site ofbest practice. The objective is to improve safety for
pedestrians crossing at this intersection and to remove confusing traffic flows and
slow vehicle speeds. The accident statistics at this junction, where the main
highway intersects with a secondary road, werea total of20 serious injuries and 1
fatality (during the period of2016-2021). The project is to be used as a reference
site to encourage best practice throughout the country. 758 57,487
Road Safety Institute Panos-Mylonas (RSI) - Greece
Evia, Kastella and Psachna: National Road 77/Old National Road ‘4km Speed
Enforcement Corridor’. Installation of high-profile signage to create a4km speed
enforcement zone. Funding included two large high-profile gateway plaques,
repeater signs (50kph and camera icon), togetherwith four radar-activated VMS’
to highlightvehicle speeds in red or green on the display (two in each direction at
KM1 and KM3).This projectwas the first of its kind in Greece and provides a
perfect reference site to encourage replication across the country. - 40,056
Road Safety Institute Panos-Mylonas (RSI) - Greece
Evia, Kastella and Psachna: installation of high-profile signage (high reflectivity
blue and white pedestrian icon but incorporating fluorescent yellow/green border)
for pedestrian ‘Zebra’ style crossing points, and utilising thermoplastic paint for
apron markings. These sites provide examples for SRF and partner RSI to work
with the regions and country’s Ministry of Infrastructure and Transport to
encourage the introduction ofa new national standard and replication ofsuch
signage at thousands ofcrossings throughout Greece. - 7,002
Road Safety Institute Panos-Mylonas (RSI) - Greece
Evia, Halkida: installation of high-profile signage for pedestrian crossing on the
busy N77 to provide ‘Best in Class’ examples. In addition tothe high-profile
pedestrian icon signage, the plaques incorporated flashing LEDs, LED illuminated
studs, solar panel power units, highquality thermoplastic zebra markings and
apron floodlight canopy lighting. - 8,145
Road Safety Institute Panos-Mylonas (RSI) -Greece
Evia, Piraeus: installation of four countdown markers on the red/green- man
pedestrianindicators to improve safety at the main signal-controlled crossing at
thejunction ofAkti Posidonos &Aristeidou. Countdown markers addresses the
danger oftourists, heading for the ferries, often in a rushed and distracted state,
being stranded on the crossing as trafficwas released. - 1,344
Essex County Council - UK
Essex, Layer De La Haye: to improve safety for pedestrians at concealed
crossing point on High Road (B1026). The remedial measures included extending
the footway, kerbing, repositioning ofexisting pedestrian guard rail and bin, and
additional signage to warn approaching drivers. - 18,890
Essex County Council - UK
Essex, Billericay: requested by the head of traffic police, to improve safety on
School Road by designing and installing lockable bollards to prevent vehicular
access from thejunction with theA176, as drivers were previously ignoring ‘No -
Entry’signsanddrivingacrossthebusypavement. - 4,449

ADs

SAFER ROADS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5 Grants payable (Continued) Eastern Alliance for Safe and Sustainable Transport (EASST) UK Azerbaijan, Sumgait: improve pedestrian safety by School No 12 situated on Mehdi Huseynzadeh, close to Samed.Vurghun Street, with the installation of a signal-controlled pedestrian crossing with high-profile signage. In the 3-year reporting period 2019-2021 there were 18 accidents, 4 deaths and 14 injuries (including 1 child death and 3 child injuries). 8,870 - Road Safety Institute Panos-Mylonas (RSI), Greece The following projects were funded with grants to our Greek road safety local partner and totalled: Evia, Kastella and Psachna: enhanced signage to complement the National Road 77/Old National Road ‘4km Speed Enforcement Corridor’. Evia, Chalkida: creation of two ‘best practice’ high-profile crossings on Styron Street and adjacent to the Jumbo superstore on the busy N77. These crossings included thermoplastic road markings, high-profile vertical ‘Pedestrian Crossing’ signage incorporating flashing LEDs, LED illuminated studs, solar panel power units. Floodlighting units were also included to ensure the highest level of safety during darkness. The objective of this initiative is to provide a template to be replicated across Greece. 46,187 - 99,768 249,052

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

Since 1 April 2020, M C Woodford and A Somavilla do not claim reimbursement from the Charity for any personal expenses, including travel, accommodation and subsistence. As the majority of the Charity’s activities are overseas, this offer by these trustees avoids the Charity incurring considerable costs

Support costs allocated to activities
2024 2023
£ £
Investment Management Fees (Flagstone) 2,147 1,140
Governance costs 10,788 425322
12,935 13,462
;
Analysed between:
Charitableactivities 12,935 13,462

Governance costs includes payments to the accountant of £5,460 (2023 - £4,788 to independent examiner).

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SAFER ROADS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Employees
The average monthly number ofemployees during the yearwas:
2024 2023
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.
9 Taxation
The company is a registered charity and does not have any taxable income.
10 Other gains and losses
Unrestricted Unrestricted
funds funds
2024 2023
Gains/(losses) upon: £ £
Foreign exchange 79 (168)
11. Debtors
2024 2023
Amounts falling due within one year: E £
Prepayments and accrued income 5,107 5,405
12 Creditors: amounts falling due within one year
2024 2023
£ £
Commitment to grants not yet paid and falling due within one
year 6,200 16,400
Other creditors 2,890 4,041
Accruals and deferred income 5,501 4,721
14,591 25,162

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SAFER ROADS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

13. 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 April Incoming Resources Gains and At31 March
2023 resources expended losses 2024
£ £ £ £ £
General funds 891,896 120,276 (157,871) (79) 854,222
Previous year: At 1 April Incoming Resources Gains and At31 March
2022 resources expended losses 2023
£ £ £ £ £
Generalfunds 1,186,208 20,684 (315,164) 168 891,896

14 Related party transactions

Transactions with related parties

During the year the Charity entered into the following transactions with related parties:

The Charity received donations totalling £80,000 from M C Woodford (2023: £nil). Gift aid amounting to £20,057 (2023: £nil) has been claimed on the donations.