West Midlands Central Accldent Resuscltation Emergency Team IA¢haittoble 1th￿rpOrated orgaTrlsotlDnl Unaudlted Annual Report and Financial Statements 31 March 2025 Compafty re8lstratlon number., CE036495 Charfty reg15tr3tltsn numbpi: 1129027 CARETEAM TRUSTEE REPORT 2024- 2025 West Mldlands Central AGcldgnt Rgsuseitation Emèrg•ncy Team Contents Relerente 8nd Admlnistratlve Detai15 Trustee5' r*Fxirt Tru5tew' re5pon51bllitles In relatlon tothefln8nclal statements Independentexaminer's report Statementollinandal 8Ctivltles Ba13ntesheÈt io Notes to thefinantlal statements li We$¢ Mldlands Contral A¢cldent Resu$¢ltation EmorggneyTgam Reference and Administrative Dotalls Charityname West MldlanilsCentr)l Accident Re5uscltatlon EmergencyTeam Charltyreglstratlon humber 1129027 Cfjmpanyro815tratlon numbgr CE036495 Iprevlously 06816145 untll 24thJune 20241 Prlntlp41 offite Boumbrook Fare Statlon. Brfrtol Road, Btsurnbrool Blrrnlngham, B5 7SN Reglsterd offi¢e CIO Boumbrook Are Statlon, Brlstol Road, Bournbrook, Blrmln8ham, BS 7SN Trustees CJ Ledbury Dr I P Russell DJ Wi150n R B Draycott IRes18ned August 20241 SA Hodgetts IResl8ned February 20251 Slr K M Porter IRe51gned December20241 N P Cjones IRe$igned March 20241 R Steyn (Appolnted 6 August 20241 M Ward (Appointed 31Augu5t 20241 Chalrman Matthewward Offfcer Drscowan Medlcal Director Patron Slr K Porter. Honorary PresSdent gankers UnltyTrust 88nL Nlne Brlndley Pla￿ BIRMINGHAM, 812HB A¢¢ountsnt KellyATC Ltd. 20 Blackmore Road, Malvern, WR14 IQT Ewamlners Izabeth Needham ACA ￿A (VATI, Kendall Wadley LLP, Granta Lodg< 71 Graham Road, Malverrn WR14 2J5 West Mldland$ C¢ntral Accldent Resuscltatlon EmèrgèncyTeam Trusto06' Roport for thg Y9ar Ended 31 March 2025 The Trustees present thelr annual report together wlth the financl81 statements of West Midlands Central Accident Resuscltatlon Emergency Team (the charltyl forthe yearended 31 March 2025. The trustees are reSpOn￿bleforthegeneral control and Illanagen￿t of the charfty, all aspects of governan￿ and reportlng of the charlty and tsklng dedslons about what is to be done ènd how money Is to be ralsed and5P2nt. The flnanclal statements have been prepared In accordance ￿ththe acCoun￿n8 pollcles setout In note5tCTrthe a¢counts and comply wlth the¢h8rivls gi>vernlng document, the Charitles A¢t2011 and the Charltle5 SORP IFRS 102.1 Constlwtlon The charfty convertedto a CIO on 24thJune 2024. The cempany Is constltuted undera Memorandurn of Association and i$a reglstered charfty (number 11290271. Method of appdniment or electlon oltru5tee5 The manacement ol the company Is the responsiblllty of the Tnjstees who are elected and ¢o-OPted under the Temis of Assoclatlon. The Trustee5 are appointed by In￿tatIon ofthe Board and haveto be conflrrlled each year atthe Annual General Meetln8. Pollcles adopted for the Induction ondtrathlng ofTru5tees NewTrustee5 ère prO￿ded wlth a Trustee Inducllon Pack whlch includÈs Informatlon on thelr legal obllgations under Charfty Law, the content DI the Memorandum and ArtICl￿ of I￿50(1atIon and thÈ processes on declslon mèklng wlthln the orEanisaUon. These documerbts are also avallable at any tlme lor any Trustse v5a a dedlcated webpage. Trustees are also encouraged to attend meetln8s of the Board of Trustees to famili4ri5È themselves wlth the operations of the organlsation. Thecharityentouragestrustees to attend, attheirdixretlon, appropriate externaltralnlngevenis wherethese wlll beof use for the undertaking of the role. Updates and arcular5 govemancelrolelcharlty Issues are circulated by emall to help apprlse tru5tew of current issues affactlng thelrrole as trustee5 ond new Infom)atlon from the Charlty Commls510n. Or8￿1$atIOnal Strucwre and dedslonmakln The companylsa CIO and ￿lStered asa charftyunderthe Charltles Act 2011. It Is governed bylts Mernorandum andArtkles of Associatlon IssuEd on 24th June 2024. The comp3ny enloys£harltable 5titusftrr tsxatlon purpose5. No Trustse h8s any ben2flcial Interest in the ¢harStv. West Mldland$ Centr81 A¢¢ident Resuscltation and Emergency Team, Is a cDmpèny Incorporated In En8land and Wales. The CARE team ha5 a board of trustees who meet at least Bl-annually and are ￿spOnSIble for the strate8lc dlrection and pollcyof the chadty. The commlttee Is represented by a varletyof profÈsslonal bèck8rounds rdevant to the work of the charity. The Hon Presldent and Hon Secretary also slt on the commlttee but have no votin8 rlghts. Rlsk M4na8ement Thetnjstees have è rf5k managementstrète8Vthatlncludes:_ . An annual revlew of the dsk5the tharlty mayf8ce . Thee5tab115hrnentof systems and prO￿dureS to mf(ig4te th0$erfs￿ Identlfled In the plan The lrnplementèilon of protdures deslgned lo mlnlmlse any potentlal impatt on the charlty should they materiallse West Mldlands ContralAccldent R&sus¢ltatlon EmorgoncyTgam Trustoos. Report for tho Yaar Endod 31 March 2025 OBjE￿VEs ANDAcfiviTIES Aims of the Char The ￿lIef of persons sufferlng Injury or Illne55 bythe provlslon of Immedlate medical care, To adVan￿the study of Immedlate medical care by the prowsion of tralning and resèarth. Hlstory ofwm The West Mld18nd$ Central Accldent Re5uscltalion aThd Emergency Team Iwmcn for manyyears ha5 provided an enhanced care team for mob1115atlon by West Mldl8nds Ambulance SeNlce UnIver￿ty IWMASI, NHS Foundètlon Trttst 8nd prO￿ded several educatlonal activltles to support exollence In Imrnedlate care. Operatlonal and GovernanceActlvltles Following a pause In cllnlcal actI￿tIeSthe charfty resumed oper8Uonal response from 1st October 2024. however. follo￿n8 a short perlod of actlvltyi gOVernan￿1￿Ue5 were Identlfled that lead to WMAS Executlve Board wlthdrawlng operatlonal support for the tharlty. WMAS 5tlpulated that the WMCT would need to hold its own CQC reglstration to recommence operational acti￿tieS, Followlng a m&tlng of the Trusteu and the Wmcf membershlp a declsion wis made to work towards Independent CQC reyjstratlon. The contrlbutlons ofall the organlsatlon'svolunteers Isacknowled8edandgratefullyappred3ted.The charlty re¢o8n15esthat the work towards re¢ommen¢lng operatlonal acti%Atles would not have been posslble wlthout the ¢ontlnued support of Its volunteers and vAth spe¢l#l thanks to,. Counly's Alr Ambulance HELP Appeal. the HELP appeals fundlng has allowed contlnued educatlonal a¢Uvltie5 to be undertaken and the new response vehlcle ¢llnlcal equlpment to be PrePa￿d In antl¢lpaUon of recommenclng DperatlorÉal actlvltles. West Mldlands Hre and Rescue Serv1￿ have remained steèdfa5t in 5UPPOrtlng and houslng the charlties operatlonal and educatlonal adlvltles at Boumbrook Nre Statlon, we rem31n committed to the partnership arran6ement and whatever support we can provlde. Prof. Slr Kelth Porter. past Chalrof the Board ofTrustee5. Sir Kelth contlnuesto engage wlth the¢h¥rity. HIS contrtbutlon to ￿$ lovndlng and the ongoing support for the team has been unparalleled and Is honoured by much 8ratitude fr¢Jrn 411 team rnembersi Past and present. Achlevement5 ThÈ team'g 5tren8th come5 from the unwaverln8 posltlve support Its membershlp. Glven that ourteam volunteerthelr tlme and expertise wlthout compensatlon. and re£ognlslng the demandin8 nature of thelr d8lly respon$iblllUes, the remarkable cllnlcal and educatlonal achlevements overthe past year become even more notewL>rthy. The trusteeswish to expressthelr profound appreclatlon to every member of WMCT. Throughout the hiatus In c11n1￿1 actlvlty. the ¢harlVdble alms ol the organ158tlon have been met through educAtlon and tralnlngprovlslon, communltyeft8a8ement and fundralsing endeavours. F￿￿ra Pl4ns Educatlonal actlvltles contlnue to be planned supportiThg current and futu￿ Immediate care provlders. Communlty engagementand edu¢èriDn events cont5nueto be p5anned forto pro￿de Ilfesavlngsklllstothe wldercommunltyofthewest Midlands. The Board of Trustees and thesenlor LeadershlpTeam are worklngiowards applyln8for Cqcreglstratlon In Q4 of 2026. West Mldlands Central Accldènt R8su8cltatlon EmergencyToarn Trusteès. Report for the Year Endod 31 Mareh 2025 Flnandal RwAew The malD e¥penditures In 2024-25 land precedlng years) contlnue to relate to vehlcle operatlon5 Ifuellrepalrslsetvlclng) and the purchase ol speclalist medlcal consumables. The CARE Team recelved several donations throughoutthe reportlng perSod whlch have allowed the purchase of small Items of medl¢81 equlpment. The West Midlands Ambulance Servlce Llnlverslty NHS Foundjuon Trust tontlnues to support the team by providing basic M￿lca1 con5umibles helpingto reduce our oper8tlonal costs. Theieam ¢ontinues tpdewnstrate h5 value tothe wider prehtrspitsl system. RESÉRVES POLICY The Trustees have estsbllshed a poll£y whereby the unre5trlcted fund5 not committed or Invested In tanglble fixed assets should be bullt up by the charity to account for 12 month$ of the expendhure of the organlsatSon In 8ddltlon to predlctable wlnd-up costs. Unresrrlcted free reserves at the year-end weie £111,982 12024 E72,8801 Restricted reserves at the year-end were £65,39512024 £102.2981 Restrlcted reserves are planned to be 5pentto purchaselconsume supplles forthe Item5funded. STRUCTVRE, GOVERNANCEAND MANAGEMENT CARETEAM MOVE5TO CHARITABLE INCORPOPATED ORGANISATION The fARETeam has moved to become a CIO totake advantège Of the reduced admlnlstratlve burden, separate legal Identlty, and limited Ilabllityforlts trustees. Thetran5itien to CIOwa5 completed on 24thJune 2024 The trustees have had reg)rd to the Charfty Comm155ion's guldance on public beneflt in managlngthe acttvltlesof the ch8rfty. Approved by the Board on 211IJanu￿ 2026 and slgned on Its behalf by.. SIEnaturelsl Full namelsl M Ward Chalrman of theTrustees Date.. WgstMldland$ Central Accldent Rosuscltation EmorgoncyToam Trustoos. R08pon8lbllltles In Yelatlon to the Flnanclal Statsmonts The trustees are responsible for prepadng the Trustees, Annual Report and the financlal statements in accordan￿ wlth 4ppllcable law aThd the Unlted Klngdom Accountlng Standards Ivnlted KlnEdom Generally Accepted AccountlngPracticel. The18wappIIc8ble to ¢haritles In England and Wales requlre5 thetrustees to prep8re financlal stitements foreach Anandal year which gl¥e a tru2 and falr vlew of the state of affalrs of the ¢harlty and of the Incomlng resources and appllcatlon of resources, InclLxJlng Intome and expendlture, of the charfty for that perf￿. In prepartng these flnanclal statements, the trustees are requlredto.. selettsultableactountlngpollciesand then apply them conslstentlv. observe the methods and prfnclples In the Charftles SORP,. makelud8ementsand estlmat&%that are ¥easonable and prudent,. state whether8pplScable VK ac¢ounting5tsndard5 have been followed, subject to any materfjal departure5 dlsclosed and eyplalned In thetlnanclal statements. and prepare theflnanclal statements on the golng concern basls unless It Is Inapproprfate to rxe5ume thatthe charltable companywlll tontlnue Inbusiness. The trusrees are responlble for keeplng proper accountlng record5 that dlsclose wlth reasonable accuracy at any tlrne the flnancial posltion of the charltyand enable them to ensure thatthe financlal statements comply wlth the Charltles Art 2011. They are also responslble for s¥feguardlng the 45sets of the charity and hencefor taklng reasonable stepsforthe preventlon aTKI detertlon of fraud and other IrregulaAtles. Independent Examlnerfs Roport tothe Trustees of West Mldlands Central Accldant Resuscltatlon Emèrg•ncyTeam I reportto the Tru5teeson myexamin8tlon of the financ5al statements of West Midlands Central AcCid￿t Resus¢ltstlon Emergency team Ithe charltyl forthe year ended 31 March 2025. Responstbllltles and ba515 of reporl As the Trustees of the charfty you A￿ responslble for the preparation of the finaD¢lÈl statements In accordance ￿th the requirernent of the CharltlesAct 2011 (the 2011Actl I reportln respect of mye￿MinatIOn of the tharltys finandal statementscarried out undersection 145 tsf the CharftlesAct 2011 Ithe 2011 Act). In ￿rrYIng out my examlnatlon I have followed all the appIl￿ble Dlrethions 8l¥en by the Charlty Commls5ion under5ectlon 14515llbl of the 2011Act. Indopend•nt wamlner's stat￿ent I have completed my examlnatlon. I conflrm that r)D rnatters have wme to my attentlon In connertlon wlth the examlnauon Elvlng me caLEseto belleve that Ir¢ any material respÈtt.' 111 accourstlng records were not kept in rÈspectof the charfty as requlred by sertion 130 ofthe 2011 Act; or 121 the fln8ncl81 ststements do not accord wlth those record4.' or 131 the fin3n¢lal statements do not comply wlth the appllcab1e requlrements concemlng the form and contentof accounts set out In the Chailues IAc¢ounts and Reportsl regulatlon$ 2008 other than anv qulrement ihit the accounts 8fve atrue and faIr￿eW which 15 not a matter consldered aspart of an Independent exèminatlon,. I have no£oncernsand have ¢ome across noother matter5 in connectlon wych theexamlnationto whl¢h attenfjon should be draNm In er to enable a proper understandlng of the flnaThclal 5tstementslo be reached. Elizabeth Needham ACA CTA IVAn Kendall Wadley LLP Gr8nta Lodge 71 Graham Road malve￿ WR14 2JS Date.. aL West Mldland8 Central Accldènt R8suscltation Emorgancy Tgam Statement of Flnan¢lal Actlvltle5 Ilncludlng Income and Expertdlture Account) for thè Yèar Ended 31 Marth 2025 Vnrestrlcted Restrlcled Total Funds 2025 Totsl Funds ZOZ4 Income from: Donatl¢nsand grant Income tharttable actlvltie5 Investment Income Totsl Income ExpendIts1￿ Otl: Charltable actlvltles Total expendlture 76.375 2,471 99 78,945 76,375 2.471 99 78.945 106,334 639 106.975 36,717 36,717 36,903 36,903 73,620 73,620 103,896 103,896 Not Inrom4llexpethd)turo1 Transfers 42,228 156,g031 5,525 3,079 Net movements In Re¢¢Mboliatii)n oFlund$ Toial furtds brought lornjard Totsl funds carrled forward 41228 136,9031 5,325 3,079 72,880 115,108 102,298 65,395 175,178 180,503 172,099 175,178 l of the Charfty's actlviues derfve from contlnulngoperatlons duringthe above pericds. The notes on page$ 11 to 20 fomi an integral partof th￿e flnanclal statements. West Mldland8 CentralAccldent Rg$us¢ltatlon EmergencyTgam Company rellstratlon number: CE036495 Balance Sheet as at 31 March 2025 2025 2024 Note Flxed assets Tan8lble issets Investments 63,021 105,510 63,022 105.511 Currentassets Debtors Cash at bank and In hand 11,921 105,560 117,481 15,46Q 55,304 70,764 Cr•dltor$:Amounts fallln8 duewlthln one ye8r li Net ¢uNent assets 117,481 69,667 Net assets 180,503 175 178 Thelund50f the thowlty.. Restrlcted funds 65,395 102,298 Unresiritted fvnd$ un￿1￿cted Income funds 115,108 71880 Totol unre$trlrtedfunds 115,108 71880 Yotalynrestrl¢tedlunds 180,503 175,178 Approved bythe 8oard on 21StJanuary 2026 and 5iBned on Its behalf by.. M Ward Trustee io The noteson pages 11 to 20form an Integral part of thesefinawlal ststement West Mldland$ Central Accldont Re8uscltatlon Emergency Team Notes to the Flnanclal Statements for th9 Year Ended 31 March 2025 Accountlngpollcles West Mldlands Central Attldent Resuscltation EmergencyTeam Is a CIO, reg15tered In En8land and Wales (Company Number.. CE0364951 and 8 charlty ￿giSte￿￿ In England and Wales Icharlty number.. 11290271. its ￿lstered offlce IsC/O Boumbrook Flre Statlon, Brlstol Road. BournbroDK Blmilngham. B5 75N. Summaryof 518nllScant accountln8 polldes and key attountln8 e5tlmate5 The prtnclpal accountln8 pollcles applled In the prepar8tlon of th￿e fln4nclal 5tstements are set out below. These pollcles have been tonslsttntly applled to all the yea15 presented, unless otherwlse stated. Statement of wmpllance Theflnan¢l?l statements have been prepared In accordance wlth Ac¢ounring ènd Reportlng by Charftles.. Statement of Recommended PractlcÈ appllcablè to charities prepirlng thelr accounts In Bccordante w￿h the FSnanclal Reportlng 5tsndard applicable In the UK and Republlc of Ireland IFRS 1021 leffe¢tive ljanuary 20151- ICharitle5 SORP IFRS 10211, the Flnanclal Reportln8Standard appllcable In the UK ènd Republlc of Ireland IFR5 L021 and the Chèrltles Act 2011. Ba￿5 of preparatlon The thadty meetsthe definltlonof a publlc benefit erbtlty under FR5 102. A%etsand liabillties are inltlalfy recognlsed at hlstorlcal cost ortransactlon value unless Othe￿Se stated In the relevant accountlng pollcynotes. GolnB cuncem At the tlme ol approvlng the financial statements the trustees have a reasonable expettation ihot the charlty ha5 adequale resources to contlnue In operatlonal exISten￿ for the fo￿eeable future and that there are no matedal ncertalntie5 abwts Its abllltyto contlnue.. Thus theirustee5 adopt the golng concern basls of accountyn8 In preparln thefin8nclal ststements. Fund accountlng pollcv Unrestricted Income funds are general fundslhat are avall4blefor use at the trustees. dlscretlon In fvrtherance of the oblectlves of thecharity. Restrlrted funds ère fundsthat are to be used in accordance wlth the speclflc Instru¢tlttns imposed by thedonors. Furtherdetallsof each fund are dlsclosed In note 12. Income and endowments Donatlons are recognSsed when the Ch8rlty has been notified in writlng of both the amount and settlement date. In theeventthèta donatlon Issublectto condltlons that requlre a level of performan¢e bythecharlty before the Charlty Is entltled to thefijnds. the Income15 deferred and not reco8nlsed untll elther those condiyons are fully met, or the fulfllment Df those CDndltlons Is whollywthln thecontrol of the Charlty and it Is probablethatthese conditions wlll be fulfllled In ihe reptrrtln8perlod. Legacyglfts are ￿cognISed on a ease bycase baslsfollowlngthe Brant of probate when the admlnlstrator/executorfcr thee5tste ha5 communlcated In wrltlng both the èmount and setrfement date. In the eventthat the glft Is In theform of an 8sset other than cash ar a financial osset traded on a reco8nlsed stock exchange. retognilloD Is sublect to the value otthe glft being rellably measured ￿￿th o degree ol reasonab￿ accuracy and the title to the asset havlng been transferred to thecharfty. Gmtsln klnd are ￿cognISed In dlfferentways dependent OTh howthey are used bythe ¢har)ty'. lil Those dtsnated lor resalÈ pr￿lUCt Incorne when they are sold. They are valued at the amount actually reallsed. 1111 Those donated for onward transmisslon to benefl¢l8rles are included in the statement of flnanclal actiwtlÈs as Incomln8 resources and resources expended when they are dlstrlbuted. They are ￿lUed at the amount the charfty would have had to payto acquirethem. 15111 Thosedonatedforusebythea)arltyltselfarelncludedwhen receivable.Theyarevalued atthe amount thecharity would have had to payto acqulrethem. li Wost Mldlands Contral Accldgnt Ro$usGltatlon Emergency Tgam Notes to the Flnanclal Statements for the Year Ended 31 March 2025 Donated servlce$ atsd fatllltlas Donated professional service$ hnd don&ted f8¢ilitle$ are retogn12ed as Inceme vthen the charity ￿?5 control over the Item, 8nyc0ndltl0nsa￿0dated wlth the donated Item have been met, the recelptof the ecor¥oml¢ benefit from these bythe ¢harlty of ihe Item Is probable and that economlc benefit can be measured rellably. In accordance ￿th the Charltles SORP IFRS 1021 the volunteer ￿me of frlends Is not re¢ognlsed. Readers should refer to the trustee￿ annual reportfor rnore Informatlon ibouttheii contributiofi. FJKpendltttre Liabilifjes arerecogntsed assoon astherelsa legal orconstructlveobllgatloThcornrnlttln8thecharltyto theexpendItU￿. All expendlture Is accounted for on an accruals ￿S1$ and has been tlasslfled under headln8s that aggrÈgate 811 costs related to the£ategory. Costs of ralsloq funds arethe r05ts a550clated wlth attractlng donatlons and legacles. Charftsble expendlture comprlsesthose costs Incurred bythe charlty In the dellvery of Its aC￿vItIeS and serv1￿$follrs beneficlarles. It Includes both coststhat can be allocateddlrectly to such a£tlvltle50ndthos@ cosrsofan Indlrect nature necessary to supportthem. Support costs Supportcosts Indude central funetlons and Tr￿ve been allocated to actlvlty cost categorfes on a basls tonslstent wlth theu5e of resources,fvr ￿Xam￿e. allotatlng propertycostsby floorareas, or per tapita, stsff costs by the tlme spent and othercosts bytheiru5age. Taxatlon The Charity is considered to P8SS the tests set out In Paragrèph I Schedule 6 of the Finance Act 2010 and therefore It meets the defln1￿Dn of a charityfor UK corpoiation tax purposes. Accordlngly, the tharlty Is PDtentlglty exempi from tsxatlon In respett of Income Dr capltal galns recelved wlthln categorfes covered by Chapter 3 Part 11 ol the Corporatlon TaKAct 2010 orSe(tlon 256 of the Taxationof Chargeable GalnsAct 1992, to the extent th81 such Income org81nsare applled exclusively to charltible purposes. Flxed wsets Indi￿￿￿81 flxed assets costing £IOOer more are initially recorded at cost. Depre¢latlon Dep￿latIon Is provlded on tangtbleflxed a55ets $0 asto write off the cost orvaluatlon. less anyestlrnated resldual lue, overthelrexpected useful economlc Ilfe as follows.. office equlpment Motorvehlcles Medlczlequlpment 33% & 20% stralght line 33% 5tralEhtllne 20%stral8htllne Irbve51mpnts Flxed assetlnvestments are Induded at markel value at the balance sheet date. Trade Debtor5 Trade debtorsare amoLtnts due from customer5 for merchandise sold or se￿ceS performed In theordSnarycourse of business. Trade debtors are recognised Inltlallyat the tr8nsactlon PrI￿.TheY are subsequently measured at amortised cost uslngtheeffectlve Interest method, less provlslon forlmp31rrnent. Aprow5i0n forthe [m￿1rment0ftradedebtors 15 estsbllshed whenthere Is oblectyve evldencethatthe ChaTity wlll not be ableto collect all 2mouTrtsdue accordlngto theorlglnal termsof therecelvable5. Cash and Cash ÉquSvalentS Cash and cash equivalents comprfse cash on hand and call depDsIts, and other short-tem hlghly Ilquld Invesbnents that a￿ readlly convertlbleto a known amount of cash and are subleEt to an InslgnlfScant dsk ol change In value. 12 W98t Mldlands Central Accldent Rèsuscltation Emergency Tgam Notes to the Finanolal Statomgnts for the Year Ended 31 March 2025 Trade credltors are obll8atlonsto pay fer goods or servlces that have been acqulred In the ordlnary course of buslness from $uppllers.A¢¢ount5payable are classifledas current liabllltles If the Charlty does nothave an unconditlonal rtght, atthe end of the reportlnB perlpd, to defw Settlement of the credltor for at lew twelve months afterthe reporting date. If there Is an uncondltlonal rt8htto defersetdement for at leasttwelve months afterthe reportln8 date. they are presented as n0n-cUr￿nt1Iab1lltle$. Trade credltors are recoanlsed Inltlallyatthetransactlon pr1￿ and subsequentlymea5ured at amortlsedcosr usSn8 the effe¢tSve Interest method. Operatln8 leases Leasesln whlch substantlallyall the rlsksand rewardsofownershlp are retalned bythe lessoraTeclas51fled as operaring leases, Rentals payable under oper8tln6 leases are ¢ha¥ged In the Statement ol Financlal Actl¥ltle5 on a stralght-llne basls overthe leasetem). Flnandal IDstruments The charlty only has flnanclal assets and flnancial liabilitie5 of o kind that quallfy as ba51£ fjnanclal Instruments. Baslc financlal InstrumentsarelnltlallyrecoÈn15edattransaLtlon value andsubsequertly measured atthelrsettlementvalue. Jydgements and Estimat¢5 In the applicatlon of the company's attountlng polldes, the trustees are requlred to makeludgements. estlmates and a5SUrnPtIOn5 aboutthe carryln8 amount of asset5 8nd1SablSI￿￿S that are not ￿)dIlY apparentfrorn other sources. The estimates ind a5soclated a55umptlons are bèsed on hlstodcal experience and otherfactorsthat are consldered to be relevant. Actual results maydlfFerfrom thoseestirnates. The estimates and underfwng assuMptlon$ are reviewed on an ongoing basls. Rev151ons to accountlng Èstlm8tes are reco6nlsed In the perlod In whlch the estlmate Is revlsed where the re￿9&0￿ affects only that perlod, or In the perlod ofthe revision and future periods. No chan8e$ to the method of accountln8estlmates orlud8emersts have occurred In the reporting pertod. West Mldland8 Contral Accldont Rosuscltatlon Emgrg9ncy Toam Notes to the Flnancial Statements for the Year Ended 31 March 2025 2 stst¢ment of NnBndal Actl￿tle$- Prloryear Unre5trlcted Restritted Totfrl Funds 2024 Note Income fvom: Donation5 Jnd grant Income Charltzble activlties Investment Income Total Income and endowmEnts Expendlture on; Charltable actlvlties Total expendlture 48.428 639 57,906 106.334 639 49,069 57,906 106,975 56.609 56,609 47,287 47.287 103,896 103,896 Net lexpendllurellintome Trdnsfers 17,5401 17991 10,619 799 3,079 Net mt)vements In fvtlds Recondllatlon of funds Totèl funds brou8htforward Total funds carrled forvRrd 18,3391 14418 3,079 81,219 72,880 90,880 102,298 172,099 175,178 3 0onafjon$ and yant Incc¥ne Unrestrlcted Funds Re5tr1rted F￿ndS Total Funds 2025 Total Funds Donations and le8atye$ Appe815 and donatlons Grants Grants-other a￿n¢￿e$ 13,875 13,875 18.428 62,500 76,375 62,500 76,375 87,906 106,334 2025 Grants were re¢eNed from the GrlmmlttTrust 8nd County AlrAmbulance Of the donations and legac1￿ Income In 2024. £57,906 related to restrfrted funds. The tharItY￿CeIVed a donatlon In klnd from Bournbrook Flre Statlonforthe use of premlses,thev81ueof whlchcould notbe quantified and therelore has not been included In these financial statements. The Chadty Is granted the use of the Teams prlmiry response vehlcle byJa8uar Lond Rover IJLRI. In retum theTe3m provlde observer opportunitles forJLR cllnlcal personnel. The ownershlp of the vehicle remalnswlth JLR. Thecost of thi5 could not be 4uantifled and so has net been included in these accoums. 14 Wg$t Mldlands Cgntral Accldont Resu8cltatlon Emèrgency Team Notss to the Flnanclal Statements for thè Year Endgd 31 MarGh 2025 4 Incomefrom charitsble actlvltles Unre5trlcted Fund$ RestrEcted Fund$ Total Funds 2025 Total Fund$ 2024 Educatlonal Income 2,471 1471 2,471 2,471 639 639 Expertdlture Un￿strIcted Rostrfrted Total 2025 Total 2024 Dlrect Costs Consumablès IPh8rmacyl Consumable5 Inon-pharrnacyl Depreclatlon of medlcal equlpmwt Staff tralnln¥ Insurdnre Protectlve clothln8 2,786 14.352 4,295 2,786 14,352 20.919 3,951 28.557 23,597 1.750 615 16.624 642 642 67 Supwt costs Rent Telephone and fax Subscriptions SundryeKpenses Ac¢ountaTrryfees Independent exatnlnerfsfee Bank charges Proflt on dlsposal of flxed assets Depreclatlon of Motorvehlcles Depreclatlon of office equlpment 1,540 1.826 5.895 1,540 1,826 5,895 1,200 1,882 11.371 787 4,056 720 187 3,600 756 3.600 756 11,2341 11.2341 20,279 20,279 23,614 Total expenthture 62Q 15 West Mldlands Central Accldont Rg$usGltatlon Emergency Toam Notes to the Flnanclal Statements for the Year Ended 31 Maroh 2025 .contlnued Eypendhure-tomp8ratlveye8r Unrestri¢red Re5ts1cted Toto12024 Dlrectcosts Consumables Ipharmacyl Consumables Inon-pharmacyl Depreciètion of medlc31 equlpment 3.951 23,059 S,422 1,750 615 208 3.951 28,557 23,597 1.750 615 208 5,498 18,175 Insurance Protectlve dothlnE Consultancyfees 35 OOS ￿673 Support (osts Rent Telephone and fax Subscriptlons Sundry expenses Accourstancy fees Independent examlner'5fee Bank charges Depreciation of MotorVÈhlcles Depreclation of offi¢e equlpment 1,200 1,882 11,371 787 4.056 720 187 L200 1,882 11,371 787 4,056 no 187 23,614 23,614 21 45 Totsl expenditure 8 Governance costs 2025 2024 Ac¢ountancyfees Independentexamlnerfs fee 3,600 756 4,356 4,056 720 4,776 Trustees. remuneration andexpense$ No trustees re￿IVed any remuneratlon or relmbursement of expenses durfngthls yeai orthe yearprk)r. 16 West Mldlands Cèntral Accldènt Resuycitation Emarggncy Team Notes to Iho Flnanclal Statements for tha Year Ended 31 March 2025 Tan8lblefixeda55BIs Unre5ts1cted Medlcal Equlpmenl Restslcted Medlcal Equlpment Motor Vehldes Equlpment Totsl Cost As at l Aprfl 2024 Additlons 24,589 125,076 64,599 95,242 309,S06 As at 31 March 2025 24.589 95,484 64,599 95,242 279,914 Deproclitlon As at l Aprll 2024 Charge foryear DIspDsals As at 31 March 2025 23.298 1,291 80,155 20,279 57,179 4,295 43,364 16.624 203,996 42,489 24,589 70,842 6L474 59,988 216.893 Net Bookvalue As at 31 Mavch Z025 Asat31 March 2024 1,291 44,92L 7,420 51,878 105,510 Offhe Ixed assets £59.89612024 £96.7991 related to restrfcted funds. Debtors 2025 Z024 Tr8de Oebtors Other Debtors Prepayments and accrued Inco￿ 772 256 IL665 11,921 14,688 15.460 10 Credltors:Amounts fallln8 duewlthin on¢yeJr 2014 othercredltors Ac(rua15 and deferred Incorne 1.097 17 West Mldlands Central Accldènt Resuscltatlon Emorygncy Tèam Notss to the Flnanclal Statements for th9 Yoar Ended 31 March 2025 li Related partles SulisldiJry-The a)arlty owns 100% shareholdlngof WMcfpHEM ACADEMY Ltd-whlch lsa tradlngcompany reglstered undercoM￿nY number06770849. The chartty recelved a donatlon of £nll12024.. £6,480) from Wmcf PHEMACADEMY Ltd, whlch was paid withln 9 months ofthe end of the tradlng companrfsend offinancial year. The netawts of WMCTPHEM ACADEMY Ltd were £112024.. £11. Tumoverand wenditure were £nll12024.. £7,645), leading to a profit ol £nll12024., £nill. Movementln lund5 At IAprll 2024 IncomSn8 Ae50urces expended Tr￿sIer ollund5 At31 March 2025 G￿traI Futtds Unrestricted Income fund Re5trJcted Fund5 Henry Surtees Foundatlon HELP Volvo Land Rover Thejohn Avlns Trust County AlrAmbulance Ro￿ands/SaIntbUry 4,314 45,788 3,851 779 11,9061 116.4281 13.8511 2,408 29.360 779 46,642 924 102 298 113,7941 32,848 136,9031 Totsl f¥Dds of the charlty Pdrptyse$ ond reStrIcW￿$ In relatlontothe funds: 2025 restrlded funds Th8 Henrysurtees Foundatlon .' forthe pUr¢I￿se of pre-hospltal Nood transfuslon equlpment HELP Volvo,. For purchase of motor vehlcle Land Rover.. For proVI￿On of motor vehicle Thejohn AvlnsTru51: Purchase of Mlrcel Syrlnge Pump County￿rAmbuLanCe. Forthe purchase ol Rhesus Thorocotomy Mannequin The Rowlands/saintburyTrusts.. forthe purchase of LUCA5 mechanlcal chest compre55ion device 18 West Mldlands Central Accldent Resuscltatlon Emergency Toarn Notes to the Flnanclal Statèments for the Ygar Ended 31 March 2025 . contlnued At IAprfl 2023 lthcomlng r6$0ufcBS ResoU￿e$ exp8rbded Transfer of funds At91 Maich 20Z4 General FLtnds Unrestrlcted Incomebjnd 49 799 880 Restrlcied Fund$ Henry Surtees Foundatton HELP Volvo Land Rover The John Avlns Trust County AlrAmbulance RowliThYs/Saintbury 8.104 14.5891 112,1181 115,4001 799 4,314 45.788 3,851 779 57,906 19,251 779 60.436 113,7941 46.642 92 90,880 57.906 147,2871 Total ￿Trds of the tharity Purp050s and restrlrtlons In relHtlon to the fund5: 2024 rertrlcted furhds The HenrySurtee5 Foundatlon ., forthe purth85e of pre-hiispltal blood transfusion equipmenl HELP Volvo: For purchase of motor vehlcle Land Rover.. For provlslon of motor vehlcle Thèjohn AvlnsTrusi.. Pur¢h8se of Mlr¢el Syringe Pump CountyAlrAmbulance'. For the purchase of Rhesus Thoracotomy Mannequln The Ro￿and$/$31￿tburyTrySt$'. for the purchase of LUCAS mechanlcal chest ¢ompre551on devlce 13 Net a$sets byfund Unrestrlcted Fuhd$ Rertdrted Fynd$ Total Funds 2025 Total Fund$ 20 Tin8lbleknets Investments 3,125 59,896 63,021 105,510 CUr￿ntAsSets Credltor5.' Amounts falllng due < lyr NetAssets 111.982 5,499 117,481 70,764 (Ythe net8ssets In 2024, E102.298 retsted to re5trlded fund 19 West Mldlands Contral Ac¢ldent Resuscltatlon Ernergen￿ Team Notès to th• Flnanclal Statsments for the Ygar Endod 31 March 2025 Netasset5 byfijnd pwloryear Unrestricted Furbds Resthded Funds Total Funds 2024 Tanlble Assets Investments 3,711 96,799 105.510 CUr￿nt Assets Credltor5'. AmountsfalllnÈ due < Iyr Net Assets 65,265 5,499 70.764 Related partytran$a¢tlons There were no related partytransactlons durlngthlsor the Pre￿aUsyeIr. 20