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2025-03-31-accounts

Charity Registration England/Wales/NI 1137666 Charity Registration Scotland SC050584 Company Registration No. 07316433 (England and Wales)

REMAP 2010

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

REMAP 2010

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees
Mike Beral
Peter Cattermole
Paul Cooper
Dayna Ferdinandi
Jeremy Larsson
Joe Martin
Andrew Waters
Stuart Wheeler
Chair
 Peter Cattermole
Vice-Chair
 Dayna Ferdinandi
Honorary Treasurer Andrew Waters
Company Secretary Andrew Waters
Chief Executive Officer Sue Boyes
Charity number
 England / Wales 1137666
Scotland SC050584
Company number 07316433
Registered office
 9 West End
Kemsing
Sevenoaks
Kent
TN15 6PX
Independent Examiner Linda Dunford FCCA CTA
Warner Wilde Limited
Chartered Certified Accountants and Registered
Auditors
4 Marigold Drive
Bisley, Surrey GU24 9SF
Main Bankers
 Co-Operative Bank
Fund Managers
 Charles Stanley
BlackRock

REMAP 2010

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8-9
Balance sheet 10
Notes to the financial statements 11-21

REMAP 2010

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Chair’s Foreword

2024 marked a milestone year for REMAP as we celebrated our Diamond Jubilee — 60 years of innovation, compassion, and life-changing support for people with disabilities. It was a moment to reflect on the extraordinary dedication of our volunteers over the decades, and we were proud to revisit some of our most meaningful cases. The feedback we received from clients reaffirmed the profound difference REMAP continues to make in people’s lives.

Yet while we celebrated the past, we remained firmly focused on the future. Like many organisations, we are navigating a challenging financial landscape. That’s why this year we launched a new strategy that sharpens our focus on delivering measurable impact and successful outcomes. At its heart is a commitment to increased fundraising and recruitment, and already we’re seeing positive signs: broader engagement, new partnerships, and fresh opportunities to grow our reach.

Referral numbers rose again in 2024—a reflection, we believe, of our record levels of engagement with both the public and healthcare professionals. From local panel activities to national conferences, from webinars to media coverage, our efforts to raise awareness of REMAP’s unique offer have never been stronger.

Our ‘Moving Forward’ campaign, supported by the Motability Foundation, gained further momentum. We launched a new fundraising lottery and enhanced support for local panels through targeted recruitment efforts. Early results from our new client satisfaction surveys have given us valuable insights to guide future improvements.

We're particularly proud of the increasing diversity among both our clients and volunteers, including a growing number of young people taking on volunteer roles. One challenge we’ll continue to address is improving the conversion of applicants into active volunteers, so we don’t miss out on fresh talent.

In December, we were pleased to welcome Jeremy Larsson to the Board of Trustees, bringing with him a wealth of experience in finance and business to support REMAP’s effective governance. I’d also like to extend my warm congratulations to Graham Law, the secretary of our Leicestershire and Rutland branch, who was awarded an MBE for his outstanding service to the charity sector.

REMAP exists because of the remarkable individuals and organisations that support it: our skilled volunteers, committed staff and Trustees, and the generosity of our donors, partners, and charitable trusts. Thank you for continuing to believe in REMAP and for helping us make the impossible possible for those who need it most.

Peter K Cattermole Chair of Trustees – 8th October 2025

REMAP 2010

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

Structure, Governance and Management

The Governing Document

REMAP is registered at Companies House under the name REMAP 2010 and with the company number 07316433. It is registered with the Charity Commission in England and Wales under the charity number 1137666 and in Scotland under SC050584

REMAP’s main governing document is its Articles of Association, which define the charity's membership and voting rights of each organisational branch. The Operations Manual, which constitutes the charity's rules, supports our policies and processes.

The Operations Manual also guides best practices on all aspects of REMAP’s activities. REMAP’s policies cover the following topics:

Recruitment and Appointment of Trustees

Trustees are expected to serve an initial term of three years and can then be re-elected to serve further terms. The Board considers any Trustee vacancies to ensure a balance of skills, diversity, and experience. The Chairman and the Governance Working Group interview prospective Trustees. New Trustees receive an induction in advance, including key documents to help them understand the organisation.

Trustees do not receive any remuneration but are entitled to be reimbursed for any expenses.

The Trustees during the year were:

Mike Beral Peter Cattermole Paul Cooper Dayna Ferdinandi Jeremy Larsson (Appointed 5 December 2024) Joe Martin Elizabeth Myers (resigned 6 March 2025) Saransh Sagar Andrew Waters Stuart Wheeler

REMAP 2010

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Liz Myers resigned on 6[th] March 2025, following many years of dedication to REMAP, having originally been the Chair of Remap Scotland. Subsequent to the year-end, Saransh Sagar resigned on 4[th] September 2025, following many years of dedication to REMAP, having originally been a member of our Essex West branch and, most recently, the interim chair of the branch. We thank them both for their dedication and service during their time with REMAP.

None of the Trustees has any beneficial interest in the company. All the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Objectives and Activities

REMAP’s charitable purpose is to improve the quality of life of people with disabilities, treating each as an individual. The charity’s objects and aims, as set out in the Articles of Association, are to meet the needs of disabled people, irrespective of their race, religion, age, gender, sexual orientation, nationality, or ethnic origin, by using technology and by providing technological solutions designed to address their needs.

It seeks to achieve these objects through designing, manufacturing, and supplying custom-made equipment to meet the individual requirements of disabled people, where commercially available products cannot satisfactorily meet their needs.

REMAP’s custom-made equipment is given free of charge to recipients, so its construction and supply earn no revenues. For the volunteers, the main reward is the satisfaction that is derived from helping disabled people achieve what would not otherwise be possible for them. REMAP volunteers also enjoy the challenge of solving the problems presented and the opportunity to use and develop their skills.

Mission

Organisational Structure

REMAP is a national organisation operating in England, Scotland, and Wales with 65 local branches that operate with a level of autonomy within nationally set guidelines. The local branches are led by volunteers, usually including a chair, secretary, and treasurer. In addition to volunteers skilled in designing and manufacturing equipment, many branches also benefit from volunteer Occupational Therapists and others who lead initiatives in publicity, fundraising, and similar areas.

As part of REMAP’s ongoing national ‘virtual ‘office, the charity now has the following personnel, either full-time or part-time:

REMAP 2010

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Together, they are responsible for managing the charity’s operations and implementing the strategies and objectives set by the Board of Trustees.

Service Delivery

In addition to the Central paid staff team, REMAP’s operational delivery is carried out by approximately 800 volunteers, making it a very efficient organisation. Volunteers spend an estimated 45,000 hours working on projects in a normal year. By adding the value of health professionals' input to local branches, as well as donated materials and workshop overheads, a very conservative assessment would suggest an annual value for the volunteering resource of more than £7 million. That equates to approximately £20 value for every £1 donated.

We received 3,414 client referrals during the year, a 15% increase from the previous year.

The average cost of providing this service, including central overheads, was just £125 per case, demonstrating excellent value for money.

Funding

We operate in a highly competitive funding environment and have successfully raised funds from various sources. Diversifying our funding base is a key objective for REMAP. These included charitable trusts, foundations, companies, individuals, and legacies. We received the second of a three-year grant from The Motability Foundation for our Moving Forward Programme.

Governance

REMAP has four Trustee committees called ‘Working Groups’ in the following areas:

These groups meet at least annually or more frequently as necessary and report to the Board of Trustees accordingly.

Risk Management

The charity’s significant risks and opportunities are discussed and reviewed within the business cycle and budget process. The Trustees confirm that all major risks have been reviewed and systems have been established to mitigate those risks.

Safeguarding and Serious Incidents

REMAP is committed to safeguarding the welfare of children, young people, and vulnerable adults. We believe that children, young people, and vulnerable adults have the right to be protected from harm. Therefore, REMAP must have a clear set of guidelines on how to keep adults, children, and volunteers safe and respond to safeguarding concerns. These include our safeguarding and lone working policies, as well as our requirement that all client-facing volunteers are covered by enhanced DBS certification.

REMAP 2010

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

There were no serious incidents during this period.

Other Operational Matters

Financial Review

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, The Charities Act 2011, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

The charity's policy is that unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent to six months’ expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant funding drop, they will be able to continue the charity’s current activities. At the same time, consideration is given to ways of raising additional funds. This level of reserves has been maintained throughout the year.

Reserves

Of the total reserves of £470,853 on 31 March 2025, £409,553 has been classified as designated. This includes funds held by national branches for local area use and an allocation for the key risks faced by REMAP. Restricted funds of £24,295 comprise grants for specific use.

Public Benefit

The charity has complied with the guidance on public benefit requirements in accordance with Section 17 of the Charities Act 2011.

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

Peter K Cattermole Chair of Trustees 8th October 2025

REMAP 2010 TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees’ Responsibilities

The Trustees, who are also the directors of REMAP 2010 for the purpose of company law, are responsible for preparing the Trustees’ Report and Accounts in accordance with applicable law and United Kingdom Accounting Standards (the United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare accounts for each financial year which give a true and T fair view of the state of affairs of the trust and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records and disclosing with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

REMAP 2010

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF REMAP 2010

I report to the trustees on my examination of the financial statements of REMAP 2010 (the charity) for the year ended 31 March 2025.

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 Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. You are satisfied that the financial statements of the charity are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and section 145 of the Charities Act 2011. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 and the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

I 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.

Linda Dunford FCCA CTA

Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Date 23 October 2025

REMAP 2010

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year
Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2025
2025
2025
Notes
£
£
£
Income from:
Donations and legacies
3
96,385
153,177
82,922
Investments
4
5,848
86
-
Total income
102,233
153,263
82,922
Expenditure on:
Raising funds
5
52,203
-
-
Charitable activities
6
195,096
69,703
81,686
Other
11
1,404
-
-
Total expenditure
248,703
69,703
81,686
Net gains/(losses) on investments
12
(1,125)
-
-
Net (outgoing)/incoming resources before
transfers
(147,595)
83,560
1,236
Gross transfers between funds
87,596
(87,596)
-
Net movement in funds
(59,999)
(4,036)
1,236
Fund balances at 1 April 2024
97,004
413,589
23,059
Fund balances at 31 March 2025
37,005
409,553
24,295		 Total
2025
£
332,484
5,934
338,418
52,203
346,485
1,404
400,092
(1,125)
(62,799)
-
(62,799)
533,652
470,853		 Total
2024
£
294,249
7,219
301,468
17,263
353,645
1,555
372,463
5,617
(65,378)
-
(65,378)
599,030
533,652

The statement of financial activities includes all gains and losses recognised in the year.

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

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

REMAP 2010

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year
Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
206,634
83,115
4,500
Investments
4
7,101
118
-
Total income
213,735
83,233
4,500
Expenditure on:
Raising funds
5
17,263
-
-
Charitable activities
6
266,381
69,888
17,376
Other
11
1,555
-
-
Total expenditure
285,199
69,888
17,376
Net gains/(losses) on investments
12
5,617
-
-
Net (outgoing)/incoming resources before transfers
(65,847)
13,345
(12,876)
Gross transfers between funds
33,338
(33,338)
-
Net movement in funds
(32,509)
(19,993)
(12,876)
Fund balances at 1 April 2023
129,513
433,582
35,935
Fund balances at 31 March 2024
97,004
413,589
23,059		 Total
2024
£
294,249
7,219
301,468
17,263
353,645
1,555
372,463
5,617
(65,378)
-
(65,378)
599,030
533,652

REMAP 2010

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
19
Unrestricted funds - general
20
Unrestricted funds - Designated
18		 2025
£
5,992
157,241
163,233
(2,342)		 £
309,962
160,891
470,853
24,295
37,005
409,553
470,853		 2024
£
7,366
186,476
193,842
(2,220)		 £
342,030
191,622
533,652
23,059
97,004
413,589
533,652

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 2025.

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.

The financial statements were approved by the trustees on 8[th] October 2025.

P Cattermole

Trustee

Company registration number 7316433 (England and Wales)

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

REMAP 2010 is a private company limited by guarantee incorporated in England and Wales. The registered office is 9 West End, Kemsing, Sevenoaks, Kent, TN15 6PX.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), 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 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, [modified to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

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

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

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.

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/ (expenditure) for the year. Transaction costs are expensed as incurred.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 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 recoverable value.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans 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.

Derecognition of financial liabilities

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

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Unrestricted Unrestricted
Restricted
funds
funds
funds
general Designated
2025
2025
2025
£
£
£
Donations and gifts
29,056
58,672
1,960
Legacies
21,000
71,079
-
Grants
46,329
23,426
80,962
96,385
153,177
82,922
Grants
Motability
-
-
76,562
Northwood Trust
-
-
-
Kent Community Foundation
-
-
-
Thomas Home Trust
-
-
-
Peacock Charitable Trust
10,000
-
-
LNER
10,000
-
-
CAF
8,000
-
-
Other
18,329
23,426
4,400
46,329
23,426
80,962		 Total
Unrestricted Unrestricted
Restricted
funds
funds
funds
general Designated
2025
2024
2024
2024
£
£
£
£
89,688
31,825
58,017
2,500
92,079
50,488
5,500
-
150,717
124,321
19,598
2,000
332,484
206,634
83,115
4,500
76,562
76,562
-
-
-
14,000
-
-
-
13,000
-
-
-
7,000
-
-
10,000
-
-
-
10,000
-
-
-
8,000
-
-
-
46,155
13,759
19,598
2,000
150,717
124,321
19,598
2,000		 Total
2024
£
92,342
55,988
145,919
294,249
76,562
14,000
13,000
7,000
-
-
-
35,357
145,919

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from investments

Unrestricted Unrestricted
funds
funds
general Designated
2025
2025
£
£
Income from listed
investments
5,848
-
Interest receivable
-
86
5,848
86		 Total Unrestricted Unrestricted
funds
funds
general Designated
2025
2024
2024
£
£
£
5,848
7,101
-
86
-
118
5,934
7,101
118		 Total
2024
£
7,101
118
7,219

5 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs 9,943 17,263
Staff costs 42,260 -
52,203 17,263

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Charitable Charitable
Activties Activties
2025 2024
£ £
Direct costs
Staff costs 217,116 205,853
Panel and project costs 83,958 84,800
Salesforce 11,321 13,336
Computer and website costs 8,992 14,343
Telecommunications 1,750 1,619
Printing, postage and stationery 2,735 3,775
Publicity 4,290 10,611
Insurance 6,357 8,016
Utilities and storage 970 874
Subscriptions and training 859 1,582
CEO costs 176 5
Miscellaneous costs 3,735 1,602
342,259 346,416
Share of support and governance costs (see note 7)
Support 1,896 212
Governance 2,330 7,017
346,485 353,645
Analysis by fund
Unrestricted funds - general 195,096 266,381
Unrestricted funds - Designated 69,703 69,888
Restricted funds 81,686 17,376
346,485 353,645
Support costs allocated to activities
2025 2024
£ £
Staff costs 1,896 212
Governance costs 2,330 7,017
4,226 7,229
Analysed between:
Charitable Activties 4,226 7,229

7 Support costs allocated to activities

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 2,330 2,220

9 Trustees

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

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
9
2025
£
237,174
17,246
4,956
259,376		 2024
Number
7
2024
£
191,502
10,786
3,565
205,853

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025 2024
£ £
Aggregate compensation 48,000 47,395

11 Other

Unrestricted Unrestricted
funds funds
general general
2025 2024
Portfolio management fees 1,404 1,555
1,404 1,555

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Gains and losses on investments

Unrestricted Unrestricted
funds funds
2025 2024
Gains/(losses) arising on: £ £
Revaluation of investments (1,125) 5,617

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Fixed asset investments

Listed
investments
Cash in
portfolio
£
£
Cost or valuation
At 1 April 2024
339,952
2,078
Additions
8,934
(8,934)
Valuation changes
(1,124)
-
Transfers out
-
(29,541)
Management charges
-
(1,403)
Disposals
(40,058)
40,058
At 31 March 2025
307,704
2,258
Carrying amount
At 31 March 2025
307,704
2,258
At 31 March 2024
339,952
2,078
15
Debtors
2025
Amounts falling due within one year:
£
Other debtors
5,992
16
Creditors: amounts falling due within one year
2025
£
Other creditors
2,342		 Total
£
342,030
-
(1,124)
(29,541)
(1,403)
-
309,962
309,962
342,030
2024
£
7,366
2024
£
2,220

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Retirement benefit schemes

2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 4,956 3,565

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18 Unrestricted funds - Designated

These are unrestricted funds which are material to the charity's activities.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Designated 413,589 153,263 (69,703) (87,596) 409,553
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Designated 433,582 83,233 (69,888) (33,338) 413,589

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
Restricted funds 23,059 6,360 (5,124) 24,295
Motability - 76,562 (76,562) -
23,059 82,922 (81,686) 24,295
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
Restricted funds 35,935 4,500 (17,376) 23,059

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Restricted funds

(Continued)

Restricted funds of £24,295 comprises grants for specific use.

The Motability Grant is to support the provision of an accessible, efficient, professional, effective service to disabled people throughout the UK who require modifications and adaptations to their wheelchairs.

20 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 Transfers Gains and At 31 March
2024 resources expended losses 2025
£ £ £ £ £ £
General funds 97,004 102,233 (248,703) 87,596 (1,125) 37,005
Previous year: At 1 April Incoming Resources Transfers Gains and At 31 March
2023 resources expended losses 2024
£ £ £ £ £ £
General funds 129,513 213,735 (285,199) 33,338 5,617 97,004

Of total reserves of £533,652 at 31 March 2025, £413,589 had been classified as designated. This includes funds held by nationwide branches for local use and an allocation for the key risks faced by Remap.

21 Analysis of net assets between funds

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
Designated
2025
2025
2025
£
£
£
At 31 March 2025:
Investments
1
309,961
-
Current assets/(liabilities)
37,004
99,592
24,295
37,005
409,553
24,295		 Total
2025
£
309,962
160,891
470,853

REMAP 2010

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

21 Analysis of net assets between funds

(Continued)

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
Designated
2024
2024
2024
£
£
£
At 31 March 2024:
Investments
-
342,030
-
Current assets/(liabilities)
97,004
71,559
23,059
97,004
413,589
23,059		 Total
2024
£
342,030
191,622
533,652

22 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).