Company roglstratlon number 07611398 {England and Wales)
Ch•rfty reglslration number 1146157 {England and Wales)
THE ITSA DIGITAL TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
ITSA
INSPIRING BRIGHTER FUTURES

THE ITSA DIGITAL TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$t¢•$
Mr M R Ralcliffe MBE
Mrs J S Hill
A C Bales
S J Ashley
MRDiaz
Ms E FraseT
IAppoinled e Jung 20241
IAppDinled 4 June 2D241
Senlor management
Ggoffrey Newsome
Chief executive
Country ol incorporatlon
United Kingdorn
IEngland and Wales)
07611398
Charlty reglstratlon
England and Wales
1146157
R•gist•r•d offic•
Wolseley House
Oriel Road
Cheltenham
Gloucestershire
United Kingdom
GL50 1TH
Ind•p•ndant •xamln•r
BK Plus Limited
6 Manor Park Busine88 Centre
Mackenzie Way
Chellenham
Gloucestershire
England
GL519TX
ankers
Lloyds Bank pl¢
130 High Street
Chellenham
Gloucestershire
GL50 1 EVV

THE ITSA DIGITAL TRUST
CONTENTS
Pag0
Trustee's report
Independenl examinerfs report
Slalemenl c)f financial activities
Statement of financial position
Notes lo the financial slalemenls
10-20

THE ITSA DIGITAL TRUST
TRUSTEE'S REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MA Y 2025
The trustees present their annual report and financ¢al slalements for the year ended 31 May 2025.
The financial slalemenls have been prepared in accordance wlh the aecounling policies sel out in note 1 to the
financial slalements and comply with the charily's goveming document. the Companie5 Act 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP kcounling
and Roporting by Charities., Slalemenl of Recommended Practice applicable lo charitie8 Preparing Ihtsir accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
Objectlves and activities
Significant activitiOS
The ITSA Digital Trust (commonly known as 'ITSA'I has conlinijed lo improve acce55 to IT equipment and Ir skills
for school children and school teachers in Africa, as well as for disadvantaged communities in the UK.
During the financial yeai ITSA enabled compuler access lo an eslimaled 265,650 school Children in Africa through
Is compulèr-relurbishmenl and compuler-supply programmès. 11 also lund8d 5 complete school IT labs in Malawi
and Zitllbabwe, yvhilsl the teacher-training programme continued throughout the year in Zambia, Zimbabwe anrl
Malawi.
In the UK, ITSA donated ils 1,OOOth laptop lo charities and community groups, for use by the organisalions and their
service users.
Publi¢ H•nefit
In planning the charity's activities for the year, the liuslees complied with the Gharily Commission's guidance on
public benefit. The focus of the charity's activities during the ye8r, which expl8ins the delivery by the Gharily of public
benefit. is sel out beltsw under'achievement and performance,.
New trustees
The charity was délighted lo welcome two new tTuslees al the start of the financial year, Simon Ashley and Andww
Bales. This followed the addition of Mark Diaz to the Board in the final month of the previous financial ye8r.
Grantmaklng
The ITSA Digital Trust receive5 and refurbishes used computers, which il then supplies lo schools in developing
countrie5 in Africa and lo charitable organisaliong within the UK. 11 is appre¢iated that ITSA receives a contribution
towards the cost of shipping computer8.
Achlevements and performanco
OVERVIEW
The Charity has had a successful year, performing well in both Africa and the UK, delivering largèled projects lo
improve digital education and skills access. 11 maintained ils supply programme, provbding high-qualily desktop
computers and laptops lo Africa, installing full IT suites in schools in Africa, and delivering teacher Ir8ining lo
improve digital education. Sls outreach programme in Gloucestershire continued to support charilable organisalions
and marginalised individuals in the county with free IT equipment.
Financial donors lo the charity continued lo show immens& generosity, although fund8 raised were 33010 lower than
in the previous financial year.
Afr1¢8 and ov•rseas operations
ITSA supplied 2,665 desktop computers and laptops ID ils programmes in Africa, together with several thousand
peripherals. In total some 17,500 items were sent lo schools in Africa.
The fundlng raised in Ihe UK has allowed the chaiily's projects in Afr¢¢a lo continue, including IT training for
teacher8 in both Zambia and Zimbabwe where schools havè sp8cifically requested digital skills training.

THE ITSA DIGITAL TRUST
TRUSTEE'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2025
Kenya
In April 2025 ITSA successfully supplied 700 laptops and computer systems ID ils partner in Kenya, Naivash8
Technical Training Inslilule.
The Computers and laptops are used by the college to deliver compuler-sludy lessons lo students, In addillon lo
allowing teachers lo improve thè quality of their lessons. There is also much advantage for the local community in
having ac¢ess lo such high-qualily affordable equipment.
Following thorough due diligence. ITSA commenced work with an additional partner in Kenya, The Mango Tree.
This new partnership is ITSA'S first in Africa for several yeaTS. The Mango Tree will distribute computers lo schools
in the country and use them lo raise funds lor the conlinualion of ils own vilsl work in educating orphans of HIV
Aids. During October 2024 ITSA supplitsd th6 Mango Tree with 118 first shipment of 700 laptops and desktop
computer systems.
Malawi
In January 2025 some 506 desktop Computers and laptops were shipped lo Computers for Malawian Schools
ICFMSI, ITSAS implemenlalion partner in Malawi. In addition ITSA sent several hundred spare items of IT
equipment, helping s¢hools lo complete their desktop computer sysltsms.
During the year, ITSA and CFMS installed 2 full IT laboratories in schools in Malawi.. one al Llvimbo Community Day
Secondary School in Lilongwe, and another at Bua Comrnunily Day Secondary School in Mchinji Disl¥icl. The
premises were fully refurbished and decorated, including gocid security on doors and windows.
Prior lo the IT labs being installed. nellher school had computers for studying or leaching. The IT labs includerl 40
networked desktop computers and pèrlpherals. inteinel access, a laptop for the leacher, an overhead projector and
a laser printer. The schools, teachers were also given lace-to.lace IT training., and importantly Dlher schools in the
area have been invited lo ￿se these excèllent new facilities. The IT suites were built from grants generously donated
by Fondalion Eagle. a Swis5 Federal registered charilable instilulion.
11 is also pleasing lo report that CFMS'S Training Centre in Blantyre continued lo support the local community during
the year providing valuable IT education.
Zambla
In January 2025 ITSAwas pleased lo be able lo send a consignment of 704 refurbished laptops, desktop computers
and peripherals lo its partner in Zambia, Compulors for Zambian Schools (CFZSI, for use in schools in Zambia.
In addition, ITSA was able ID continue ils leach&r-Iraining programme in Zambia. The programme, run by CFZS, is
focused on increasing the number of teachers who can effectively use ICT to improve their students, digital
edu¢alion. Particularly beneficial this year were funds raised from the BigGiv8 Christmas Appeal in 2024.
Zimbabwe
During May 2025 ITSA supplied 7Q9 desktops computers, all-in-ones and laptops lo IT Edu¢8lion Zimbabwe IITEZI,
s implemenlalion partner in Zimbabwe. This computer equipment is for use in primary and secDndary schools
throughout the country.
AllhDugh ICT is on the national curriculum for primary schools in Zimbabwe, primary school teachers are still not
laughl ICT as part of their teacher training, so ITSA was pleased lo be able lo conlinue ils teacher training
programme in Zimbabwe during this year.
During the year IT suites were installed at Trenance Primary School and al Northlea High School, bolh in Bulawayo.
The computers were supplied by ITSA and were paid for by Partners in Community Care I the Themb81ezizwe
Trust. Some 30 computers were installed in the primary school anrl 60 in the secondary school.

THE ITSA DIGITAL TRUST
TRUSTEE'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2025
ITSA and ITEZ also inslglled an impressive, 41-compuler IT lab al Chiwarira Primary School in Nyanga North-East.
The classroom was fully refurbished. with a new floor, security feature5 and bespoke desking. Th& IT lab was built
with funds generously donated by the Leggall Trust and the MJB Charitable Trust.
ITSA has now installed some 41 IT laboratories in schools in Africa, al an average cost of £11,952,
The ITSA Trustees are most grateful indeed lo have the continued support durin9 the year of both thè Bell Trust and
ol Fondalion Eagle in respect Df their IT educational pr(¥rammes in Malawi, Zambia and Zimbabwe. In addition
particulady h?Ipful during this year were funds raised from the BigGive Christmas Appeal in 2024.
Uganda
During January the first 50 refvTbished ctsmpulers were supplied lo Yupechlu, an NGO in Uganda, as a lesl pilot, lo
see whether the Ugandan government would like ITSA lo supply more computers to schools in the country. The
computers are being us&d lo teach IT skills lo both pupils and teachers.
UK oparatlons
Computer donallons
During the year ITSA received 4,778 computers and laptops, which was slightly fewer than In Ihe prevlous year. The
number of monitors donated was similar to the nurllber in the previous year, al 3,682.
The Charity continues lo be particularfy careful and refuse equipment, which Is considered either loo old, damaged
or cannot be successfully refurbished and upgraded with Windows 10 or 11.
Over the years some 137,744 computers have been donated lo the charity by businesses, schools, public-seclor
organisalions, charities and private individuals, and the charity is immensely grateful lo them all.
11 is pleasing lo record that our IT workshop and warehouse team al HQ 8ucces8fully fulfilled all the planned
shipments to our NGO partners in Africa. in addition lo supplying numerous local communities and charities wilhit)
Gloucestershire through our IT Outreach programme.
Prison programme
Pleasingly the prison programme al HMP Vvhilemoor grew again, following Its resumption in March 2022. The
prison workshop helped ITSA ID refurblsh some 1,027 desktop computers, an Increase of 319 on the previous year.
In addition, the workshop began lo lesl monitors for the first lime, lesling a total of 170. This yogramme is popular
with both ITSA staff and at the prison. The inmates through their work al the piison are given the opportunity lo help
school children and communilies in Africa, as well as people of all agès in our own county of Gloucestershire.
Learning valuable IT skills allows them lo gain nalionally-recognised qualilicalions. and which may well help thèm
gain futur& employm&nl on leaving prÈson.
Stud•nt pla¢•m•nt
During thi5 year, for the first tlme, ITSA offered a year's work placement lo a university sludenl who is studying
Business Management. The sludenl worked especially closely wllh ITSA'S Chief Execijlive, gaining first-hand
experience of all the functions of Ihe Charity and meeting many leaders of business, education and local
government. The engagement provtsd most successful.
Gloucestershire IT Outroa¢h programme
Through our Ioc81 IT Outreach Programme, we donated 747 laplDPS lo 44 community organi5alions. benefilling
4,099 users, with the aim of reducing digital exclusion in the county. We see a greater urgency to address digital
poverty in an Increasingly digital online socioly. Being online is an essential lifeline for heallheare services,
pensions. social housing, education, employment and reducing Social isolation.

THE ITSA DIGITAL TRUST
TRUSTEE'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2025
The programme supports disadvantaged and digitally excluded groups, th058 who are out ol work, peopl8 wlh
di5abililies and mental health condition5, refugee fafftilies, th& trldorly and low-income families. This year we have
expanded our partnerships lo work wth the Gloucestershire Rural Community CoLJncil IGRCCI, the Daisi Project,
Digital Hub5 Project, NHS, Inlegraled Care Board IICBI, Voluntary and Community Sector Alliance IVCSI and
numerous other local organisaliong lo ensure we try lo reach the communily members most difficult lo reach.
Recent recipients include Kingfishef TrtsasuTe Seekers. CCP, The Listening Post, Gloucester Community Building
Collective, Nelson Trust, Forest Green Road Community Cafe and P3 to name a few. We see great value in this
work and we will eonlinue lo expand our reach.
Volunteer Programme
We were delighted that a further 41 volunteers were able lo work in ITSA'S IT workshop and Wareho￿@, as well as
carrying out various office functions. These volunteers during the year Gontiibuled an impressive 3,869 hours and
without these wonderlul and generous VDlunleers, we would struggle lo fulfi'l our commitments lo our programmes in
Africa and in the UK. Not only does the chaTily benefit, bul the volunteers frequently gain useful skills and
@xperience for themselves, fr8qu8ntiy going on la further education and employment.
Fundraising a¢tiviti•s
Our heartlell appreciation goes to all organisalions and individuals who have kindly provided financial conlribulions.
Wilhoul their sUPPOrt, the charity would have been unable lo deliver such important work, changing lives for the
better of diveise people in all walks of life, both InAfrl¢a and our home county, Glouceslershire.
The contributions of major donors are listed on page 12.
Social Valuo 3usln•ss Club
During Novèmb&r ITSA launched an innovativ& Social Value business club lo work more closely with businesses in
achieving even g￿ater Social V8luÉ.
Founding members include Kohler Mira, Spirax Sarco, Techbuyer,
Commercial, the University of Glouceslershire, Willans LLP Solicitors, Ralcliffes Insurance Brokers, Cloudclevr,
Gloucestershi￿ College. Hewell Recruilmenl, CyNam, QuDLux and the Gloucestershire Rural Cowmunily Council.
Successful first events have now been held with rnany leaders ol business, 8ducalion, charity and government
participating. These Founding Members have aided ITSA immensely in ils important work to lessen digital
disadvantage in both Africa and the UK.
Flnanclal revlew
Reserves pollcy
The trustees continue lo monitor closely the level of funding required by the charity and lo lake appropriate action lo
generate this funding. The Iiuslees consider the current level of accuThulaled reserves, coupled with funcling
streams presently in place, lo be adequate to Support the eharily's principal aclivilies.
Investment policy amd objectivos
Due lo the relatively low level of funds available for inv&slmenl the trustees consider that bank deposits provide a
salislaclory return lo the charity.

THE ITSA DIGITAL TRUST
TRUSTEE'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2025
Plans for future p•rlods
ITSA will continue to deliver ils suc￿Ssful projects in Africa and the UK, looking for even more opportunities lo
assist students, teachers and people ol all ages and conditions who are considered lo be in digital poverty. In this
way, the charity will continue lo provide opportunities lo under-seNed people and communities so that they may
thrive successfully in this digital era.
To broaden ils impact, the charity will aim to engage wlh more businesses locally through both networking events
and ils Social Value Business Club.
Following the valuable contribution of ils newest Iruslees, the charity may well choose lo recruit further trustees.
INhilsl in Africa there is the desire lo form additional partnerships, so that computers may be supplied 19 even more
schools in other countries.
11 is also hoped that the programme with HMP Whilemoor will continue lo grow and that perhaps other HM Prisons
mlghl choose lo engage with the charity's programmes.
As a result of the one year undergraduate placement proving lo be successful for both ITSA and the undargraduale,
il has been decided that in the new financial y&ar ITSAwill offer a further work pla¢em6nl.
As the charity looks ID expand ils impact lurther, it will continue to fulfil ils mission to 'Kransform lives Ihrough digi18J
educatiorf, bDlh in Alrica and the UK, allowlng more and more people to be lifted out of what is called digital
exclusion and the digilalpovety Irarf.
Structure? governance and managomonl
The Charity is incorporated as a Company limited by guarantee and therefore il has no share capital. It is governed
by its Memorandum and Articles of Association dated 21 April 2011. In the event of the company being wound up
and the liabilities and winding up expense5 being in excess of assets, the liability of each member Is Ilmiled to £1.
The trustees, who are also the directors for the purpose of ¢ompany18w, and who served during the year and up to
the dale of signature of the financial statements were-.
Mi M R Ralcliffe MBE
Mrs J S Hill
AC Bates
S J Ashley
MRDiaz
Ms E Fr8ser
(Appointed 6 June 2024}
(Appointed 4 June 2024}
Recrultment and appointment ol new trustees
The power lo appoinl new trustees is vested in SUNiving and continuing trustees.
Organi5ational Structure
The charity is controlled by a Board of truslees which meets on a regular basis. Names of the Irutslees and advisers
lo the Charity are shown on page 1 of Ihase financial slalemenls.
Related partles
The charity has a trading subsidiary, ITSA Education Limited, which was formed in 2008 to provide funds in support
of the activities carried on by this charity. Details of other felaled paty transactions afe shown in note 21 to the
financial slalements.
Rlsk management
The Iruslees have a duly lo idenllfy and review the risks to which the charily is exposed and lo ensure appropri818
controls are in place lo provide reasonable assurance against fraud and erroT.

THE ITSA DIGITAL TRUST
TRUSTEE'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2025
statement of trustèes. responslbllitl•s
The Iruslees, who are also the diTeclois of The ITSA Digital Trust for the purpose of company law, are responsible
for preparing the Trustee's Report and the financial Statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom GenerallyAccepled Accounting Practice).
Company law requires the Iruslees to prepare financial statements for each financial year which give a IrLJe and lair
vi8w of the st8te Df affairs ol the charity and of the incoming resource5 and application of resources. including the
income and expendilu¥e, ol the chaiilable Company for that year.
In preparing these financial sla16rnenls, the Iruslees are required to..
select suitabl6 accounting policies and then apply them consislenlly..
observe the methods and principlès in the Charities SORP.,
make judgements and esllmales th81 are reasonable and prudent.. and
prepare the financial slalements on th@ going Concern basis unless il is inappropriate lo presume that the charity
will continue in operation.
The Iruslees tre responsible for keeping adequate accounting records that disclose with reasonable accuracy al
any lime the financial posilitrn of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are alsD re5pon5ible for safeguar¢ling the assets of the charity and hence for taking
reasonable steps for the prevenli¢n and detection ol fraud and other irregularitiès.
The trustee.
repDrt was approved by the Board of TTUSteÈs.
Mr M R Ratcliff
Trustee
21 January 2026

THE ITSA DIGITAL TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE ITSA DIGITAL TRUST
I report to the trustees on my examination of the financial slalements of The ITSA Oigilal Trust Ilhe charilyl for the
yeer &nded 31 May 2025,
Responsibilities and basls of report
A5 the Iruslees ol the charity land also its dir￿lor$ for the purposes of company lawl, you are responsible lor the
prepaiation of the financial $18lemenls in accordance with the requirermenls of the companies Act 2006.
Having satisfied myself that the financial statements ol the charity are not required lo be audiled under Part 16 01
the Companies Act 2006 and are e5igible for independent examination, I report in respect of my examination ol the
charity'$ fi'nancial slalemenls carried out under section 145 01 th8 Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 14515llbl of the Charities Act 2011.
Independent examiner's statemont
Since the charity's gloss income exceeded £250,000, the independent Èxamlner musl be 8 member of a body listed
in section 145 of the Charities Act 2011, 1 confirm that l am qualilied to undertake the examination because l am a
member of the Inslilule of Chartered Accounlanls in England and Wales, which is one of the listed bodies,
I have completed my examination. l confirm that no mallers h8v8 come lo my allenlion in connection with the
examination giving me cause lo believe that in any material respect-
accounting records were not kept in respect of the charity as required by section 386 of the Companles Act
2006.
the financial statements do not accord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of th& Companies Act
2006 other than any iequiremenl that the financial slalement5 give a true and fair view, which is ncl a maller
considered 89 part of an independent examination., or
the financial sl8lemenls have not been prepared in accordance with the methods and principles of the
Slalement of Rewmmended Practice for accounting and reporting by Charities applicable lo charities
preparing their financial slalements in accordance with the Financial Reporting Standard applicablè in the UK
and Republic of Ireland IFRS 102}.
I have no concems and have come across no other matters in connecliDn with the examination lo which attentlon
should be drawn in this report in order lo enable a proper understanding of the financial statements lo be reached.
Roger Downe5 FCA
BK Plus Limited
6 Manor Park BLJsiness Centre
Mackenzie Way
Chellenham
Gloucestershire
GL519TX
England
21 January 2026

THE ITSA DIGITAL TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MA Y2025
Unr•strict Restricted
ed
funds
2025
Total Unrestrict Restficted
Total
funds
2025
funds
2024
funds
2024
2025
2024
Noles
Income from:
Oonalions and legacitss
Charitable activities
Inv?stmenls
66,435
136,019
143,302
209.737
136,019
66,396
145,843
209,296
275,692
145.843
Total incom•
202,454
143,302
345.756
212,244
209,296
421,540
Expendlturè on:
Raising funds
Charitable activities
14,820
139,630
14,820
299,522
17,172
144,976
17.172
417.366
159,892
272,390
Total expendituro
154,450
759,892
314.342
162,148
272,390
434,538
Net Ineomel(expendlture
48,004
116,5901
31.414
50,096
{63,0941
112.998}
Transfers between
funds
11,6221
7,622
{51,2621
51,262
Net mov•m•nt In
funds
46,382
114,9681
31,414
{1,1661
111,8321
112,998)
Reconciliation of funds:
Fund balances al 1 June 2024
95.139
59,124
154,283
98,305
70,958
167,281
Fund balances at 31 May
2025
141,521
44,15e
185,677
95,139
59,124
154.263
The slalemenl of financial activities includes all gains and losses recognised in the year, All income and expenditure
derive from continuing aclivilies.

THE ITSA DIGITAL TRUST
STATEMENT OF FINANCIAL POSITION
ASAT31 MAY2025
2025
2024
Not•s
Flx•d assgts
Investments
q2
Current assets
Debtors
Cash at bank and in hand
13
285.294
949
229,769
817
286,243
230,586
Credltor5: amounts falllng du•
within on• yoar
15
1100,5671
166,3241
Not ¢urront a$$ots
185,676
164,262
Total assets less current liabilities
185,677
184,263
Croditors: amounts falllng dufy after
morè than onè yèar
16
110,0001
Net a55ets
185,677
154,263
The funds of thg charity
Reslricled income funds
Unreslricled funds
18
19
44,156
141,521
59,124
95,139
185,677
154,263
The company is gnlilled to the exemption from the audit requirement contained in section 477 01 the Companies Act
2006, for the year ended 31 May 2025.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 20Q8 with
respect lo accDunling records and the preparation of financial slalemenls.
The members have not required the company lo obtain an audit of 115 financial slalemenls for the year in question in
accordance with secllon 476.
These financi81 slalemenls have been p￿pared in accordance with the provisions applicable lo companies sijbjecl
lo th8 small companies regime.
The fin8
ial slalèmenls w@re approved by the Iruslees on 21 January 2026
Mr M R Ratc11
Trust
eMBE

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MA Y 2025
Accountlng pollcles
Charlty Information
The ITSA Digital Trust is a private company Ilmited by guarantee incorporated in England and Wales. The
regi81ered office is Wolseley House, Ofiel RoaLI, Chellenham, GIDuceslershlre, GL50 1TH, Uniled Kingdom.
1.1 Basls of preparation
The financial slalemenls have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol
relanol and the Charitie5 SORP "Accounting and Reporting by Charities.. Slalemenl of Recommended
Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic ol Ireland (FRS 1021" The charity is a Public Benefit Enlily as defined by
FRS 102.
The financial sialemenls are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these finan¢ial slalemenls are rounded to thè nearesl £.
The financial 51atemenls havo been prepared under the historical cost convention. The princlpal accounting
policies èdopleLI are set out below.
1.2 Going Concarn
As a result of the positive actions that have been taken ovèr Ihe18sI couple of years, the trust￿S believe that
the charity remains in a relatively stable financial position 81 thè y88r-end. HDwever the Iruslees chose lo
support the Digibus project out of unre51ricled funds in the year under report and the previous period. The
chalily is culrenlly operating with a bank overdraft and the support of businesses associalod with the trustees.
The trustees have considered the cash flow requirements of the charity for a period of twelve months from the
dale of approval of these financial statements against ils business plan for that period and remain confident
that, despite th6 ongoing uncertainties Df the current economic climate. they will be able lo raise sufficient
funding lo enable the ¢harily lo continue with confidence and security. As 8 resu51, the Irusleas consider the
chaiily lo be 8 going concern and have prepared the financial statements on that basis.
1.3 Chayitable funds
Unreslricled funds are available for use al the discretion Df thè Iruslees in furtherance of their charitable
objectives.
Restricted funds are subject lo specific conditions by donor8 or grantors as lo how they may bè used. The
purposes and uses of the restricted funds are sel out in thè notes lo thè financial slalemenls.
Further explanation DI the nature and purpose of each fund is included in the notes lo the finan¢ial
81alemenls.
1.4 Income
Income is recognised when the charity is legally enlilled lo il after any performance condilions have been mel.
the amounts can be measured reliably. and11 is probable that income will be received.
Cash donations are recognlstsd on receipt. Other donations are recognised once the charity has been notified
of thé donation, unless performance conclilions require deferral of the amount. Income lax recoverable in
relation lo donations received under Glft Aid or deeds of covenant is recognised al the lime of the donation.
10-

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3q MA Y2025
Accountlllg policles
(Continued)
1.5 Expendlture
Expenditure is recognised Dnce there is a legal or constructive obligaliDn lo transfer economic benefit to a
third party, il is probable that a transfer ol ectrnomic beneffis will be required in selllemenl, and the amount of
the obligation can be measured reliably.
Expenditure is classified by aclivily. The costs of each activity are made up of tha lolal ol dir￿1 CDsl8 ancl
shared costs, including support costs involved in undertaking each activity. Direct costs allribulable lo a single
activity are allocated directly lo that aclivily. Shared costs which contribute lo more than one activity and
support costs which are not atlribulable lo a single activity are apportioned between those activities Dn a basis
consistent with the use of resources. Central staff c051s are allocated on the basis of lime spent, and
depreciation chaiges are allocated on the portlon of the asset's use.
1.6 Fixed assèt Investments
Fixed asset investments are initially measured al Iransa¢lion price excluding Ir8nsaclion costs, and are
subsequently measured al fair value al each reporting dale. Changes in fair valuè aré recognised in nel
incomellexpèndilurel for the year. Transaclic>n costs are expensed as incurred.
A 8ubsidiary is an entity ¢onlroll8d by the Trust. Control Ss the power lo govern the financial ancl oper81ing
policies of the entity so as lo obtain benefits from ils activities.
1.7 Employeè benèflts
The cost of any LJnus@d holiday enlillemenl is recognised in the PBriod in which the employee's services are
received.
Termination benefits are recognised immediately as sn expense when the charity is demonstrably commilled
lo lerminale the ?mploymenl ot an employee or lo provide lerminalion benefits.
4.8 R•tir•ment beneflts
Payrnenls lo defined contribution retirement benefit scheme5 are charged as an expense as they fall due.
Income from donations and legacles
Unre$trleted Restrlctod
fund$
funds
2025
Total
Unre8trlcted Restrlct•d
lund8
fund5
2024
2024
Total
2025
2025
2024
Donations and gifts
Grants
66,435
143.302
209,737
6S,39fj
189,296
20,000
255.692
20.000
66,435
143,302
209,737
68,396
209,296
275,692

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EAIDED 31 MA Y2025
Incomo from donatlons and legacies
(Continued)
Unrestricted Rest¥lctEd
funds
lund8
2025
Total
Unrestrlcted Restilct•d
lunds
Totol
2025
2025
2024
2024
2024
Domatlons and glfts
The BEIT TrLJSt
Garfield Weston
Foundation
The Legatt Trust
BigGive
Gloucestershire NHS ICB
Gloucestershire CC
Thriving Communities
The Educational And
Chaiilable Trust
Benevity S&P Globa
MJB Charitsble Trust
The Scoll IEredinel
Ch8ri18bl& Trust
Other
40,000
40,000
40,000
40,000
20,000
19,924
14,g10
10,QQO
20,000
19.924
14.910
10,000
5,536
5.536
7,500
7,500
7,500
7,500
6,000
5,941
6,000
5,941
5,000
5,000
5,000
5,000
5,000
49,494
5,000
75,462
25,968
61.396
136,260
197,658
66,435
143,302
209,737
66,396
189,296
255,692
Income from charitablo actlvllles
Unr05trlcted
l¥nds
2025
Unrestrlcted
funds
2024
othey tradlng activiti•s
Ancillary trading income
Other income
135,299
72Q
137,510
8,333
136,019
145,843
Incomp from Investments
Unr•8trlcted Unrestrlctad
funds
2025
funds
2024
Interest receivable
12-

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2025
Expendlture on ralslng funds
Vnrastrlctod Unre5trlctod
fu￿d8
2025
lunds
2024
Fundralslng and publiclty
other fundraising costs
14,820
17,172
Rxpondlturo on charitable actlvltles
2025
2024
Dlroet costs
Staff costs
Rates and water
Insurance
Light and heat
Telephone
Postage, stationery and advertising
Sundries
181.367
7,457
4,578
11.102
2,915
2,427
2,374
194,848
4,571
4,422
15,960
2,210
901
2,699
k ij
Carriage
Repairs and renewals
Cornputer Costs
Rent
Maintenance
Travelling and subsistance
Digibus PToject costs
Professional lees
Bank charges
SeNice charges
Teacher training project costs
7,295
2,422
8,802
13,221
12,308
666
7,639
36,149
3.817
172
101,214
3,566
497
7,155
16,280
12,761
3,452
2,562
7,090
27.267
297.092
414,874
Shar• of support and governance costs (see note 7)
Governance
2,430
2,492
299,522
417,366
Analysls by fund
Unreslricled funds
Reslricled funds
139,630
159,892
144,978
272,390
299.522
417,366
13-

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2025
Support costs allocated to activities
2025
2024
Governance
2,430
2,492
Analysed between:
Bank loan interest
Independent examination fees
387
2,043
637
1,855
2,430
2.492
Net mov•m•nt in funds
2025
2024
Thè nel movement in funds is slated aftèr chargingllcredilingl.,
Fees payable for the independent examination of the ch8rily's financlal
statements
2,043
1,865
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from thè
charity during the year.
qo Employèes
The average monthly number of employees during the year was.,
2025
Number
2024
Nurnber
Employment ¢tssts
2025
2024
Wages and salaries
Social security costs
Other pension costs
161,326
11,475
8,566
174,413
9,541
10,894
181,367
194,848
There were no employets8 whose annual remuneration was more than £60,000.
11 Taxatlon
The Gharily is exempl from laxalign on its activities because all ils income is applied for ch8ri18ble purpDses.
14-

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2025
12 Flxed asset investments
other
Investments
Cost or valuatlon
Al l June 2024 & 31 May 2025
Carrying amount
At 31 May 2025
Al 31 May 2024
2025
2024
Olher investments comprise..
Notes
Investments in subsidiaries
There were no investment assets assets outsid2 of the UK.
The company's inveslmènls al the balanco sheet dale are the share capital of companio5 that include the
following..
ITSA Educatlon Llmlted
Registered office.. Wolseley House, Oriel Road, Ch@Ilenham, Glouceslershire, GL50 1TH
Naluie of business.. IT Training and Education
1 OOOA $h8reholding.' 100 Ordinary shares
During the year profits were paid up lo thè Charity by way ol dividend under deed of covenant from ils trading
subsidiary, ITSA Education Limited, of £135.29912024'. £137.5101.
13 ￿btOrS
2025
2024
Amounts falling due withln on• yoar..
other debtors
Prepayments and accrued incom8
277,511
7,783
224,791
4,978
285.294
229,769
15-

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2025
14 Loans and ovgrdrafts
2025
2024
Bank overdrafts
Bank loans
31,306
10,000
24,685
20,000
41,308
44,685
Payable within one year
Payablè after one year
41,306
34,685
10,000
15 Credltors: amounts falling due within one year
2025
2024
Not•s
Bank loans and overdrafts
Other taxation and social secursly
Trade creditors
Other Creditors
Accruals and delerred income
14
41,306
4,503
28,806
17,948
8,004
34.685
2.915
19,248
2,836
6,640
100,567
66.324
16 Cr•dltor$: amounts fallln9 due after more than ono
year
2025
2024
Notes
Bank loans
14
10,000
17 Retirement benefit s¢h•M•s
2025
2024
Doflned contrlbution schemes
Charge to profit or loss in respect of defined contribution schemes
8,566
10,894
The charity operates a defined contribution pension scheme for all qualifying employees. The assets ol the
scheme are held separately from those ol the charity in an independently administered fund.

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2025
18 Restricted funds
The reslricleLI fund5 of the charity comprise the unexpended balances of donations and grants held on tru81
subject lo specific conditions by donors as lo how they may be used.
At l June
2024
Incoming Resour¢es
resources
expended
Transfèrs At 31 May
2025
Bell Trust
IT Teacher TralTrlng programme
Zambia
IT Lab Project Zimbabwe
Tech Conn8cI
Digibus Project
Big Give Christmas Challenge
Zambia'Buy One Get One,
scheme
Malawi Starter Pack
IT Lab Project fvlalawi
IT TeacheT Training Programme
Zirnbabwe
Kenya Shipping Cost
Laptop battery programme
18,150
40,000
140,8521
17,298
6,147
17,932
34,926
21,139
18,933
115,1061
117,9321
134,9261
112,7611
12,6771
8,959
1,622
(17,9181
1,682
2,700
3,825
12,7001
13,8251
116,9521
33,810
10,858
502
5,OLIO
2,700
112,1611
8,959
5,000
5,000
5,OOD
59,124
143.302
1159.892}
1,622
44,156
Previous year:
At 1 June
Incoming Re$our¢o5
2023 resources
exponded
Tronsfors At 31 May
2024
Bèll Trust
IT Teacher Training programme
Zarnbla
IT Lab Project Zimbabwe
Tech Connect
Digibus Project
Big Give Chii81mas Challenge
Zambia'Buy One Gel One,
scheme
Enlr&prgneurial skills Malawi
Malawi Starter Pack
IT Lab Project Malawi
IT Teacher Training Progr8mrne
Zimbabwe
Kenya Shipping Cost
18,889
40.000
140,7391
18,150
3,500
12,780
4,500
10.000
49,952
116.2801
14,5001
110,0001
{101.2741
51.262
1,662
1,6fj2
2,250
12,2501
125,9551
122,6f51
137,9391
25,955
7,250
15,365
71,749
33,810
8,700
5,000
2,700
110,8981
502
5,LlOO
70,956
209,296
{272,3901
51,262
59.124
17-

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 MA Y2025
18 Restrf¢t•d funds
{Contlnuedl
Belt Trust
Generously provide specific funding for transport and rel8led costs to ship IT equipment from Chellenham lo
the various African country programmes.
IT T•achar Training in Zambla
Provision of ICT training courses for teachers and schoc>l leaders in Zambia, delivered by ITSA'S in-counlry
partner Computers for Zambian Schools. lo improve digital education in schoc)Is.
Tech Conne¢t
Our local otjlreach project in Gloucestershire where we provide good quality refurbished IT equipment and
technical support lo local organisalions, community cenlres, job Clubs, schools, iefugtse groups, coding and
youth clubs all supporting marginalised and disabled groups and recruit, train and manage a cohort ol Digital
Champions lo assist individuals with their digital skills.
Digibus Project
Our Project Manager and team of trainers conllnued lo provide free-of-charge IT support and skills training ID
citizens of all 8g?s throughout Glouceslershlre, within our mission lo reduce digital deprivaliDn by giving
people in the UK and Africa greater access lo IT equipment and IT skills.
Blg Give Christmas Challeng•
Participation in the annual Big Give Christmas Challenge enabl&d ITSA lo raise funds towards ils programmes
for training teachers in Zambia and Zimbabwe.
Entrepreneurial Skills Malawl
The objective ol the project is for students lo gain vocational and entrepreneurial skills wlh the aim ol
improving their future liv&lihoods.
Malawi Starter Pack Schème
The scheme is lo provide sets of 10 refurbished computers for low-income schools in Malaw.
IT Lab ProA¢ct MalawF
The project is lo provide full IT labs lo low-income schools in Malawi, complete with 30-50 refurbished end
networked computers, a laptop for the teacher. a projector and inlernel connecllvlly.
IT Toa¢h8r Trainlng in Zimbabwe
Provision of ICT training courses lor teacherg and school leaders in Zimbabwe, delivered by ITSA'S in-counlry
partner IT Education Zimbabwe. lo improve digital education in schools.
Kenya Shlpping Costs
Shipment costs for computers sent to Kenya.
Zambia 'Buy One Get Onfy. scheme
Set up lo encourag8 more schools, especially those in the more disadvantaged, rural areas of Zambi8, to
invest in IT equipment The computers give pupils, le8chèrs and the wider community access to basic IT skills
anL% information acc8ss.
IT Lab Project Zimbabwe
The project is lo provide full IT labs lo low-income schools in Zimbabwe. complete with 30-50 refurbished and
networked computers, a laptop for the teacher. 8 projèctor and internet conneclivily.
Laptop batt•ry programma
Some laptops which are donated lo ITSA cannot be refurbished, often because of faults with the batteries.
Our laptop ballery programme enables us lo buy new balleries so that laptops can be refurblshed and
provided lo people in both Africa and the UK, lo Improve their prospects of an IT education, employment and
greater soci81 Inclusion.
18

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3q MA Y 2025
19 Unr•stricl•d funds
The unie51fioled funds Df the charity comprise the unexpended balances of donations and gTanls ￿7¢h are
nL)I subjecl lo specific ￿nditionS by donors and grantors as lo how they may be used. These include
designated funds which h8ve been sel aside out ol unre8lri¢led funds by the liuslees for specific purpc)sÈs.
At 1 June
2024
Incoming Resource5
resources
expended
Transfoys At 31 May
2025
General funds
95,139
202,454
1154,4501
11.6221
141,521
Previous year:
At 1 Junè
Ineomlng Resources
2023 r•sour¢o$
oxponded
Transfers At 31 May
2024
Gen&ral funds
96,305
212,244
1162.1481
151,2621
95,139
20 Analys15 of net a55ets between funds
Unr•$tii¢t•d
lunds
Reslrl¢ted
funds
Total
2025
2025
2025
At 31 May 2025:
Investments
Cvrrenl asselsllliabililiesl
141.520
44.156
185,676
141,521
44,156
185,677
Unrestrlcted
R08trlct8d
Total
lunds
lunds
2024
2024
2024
At 31 May 2024:
Investments
Current asselsllliabililiesl
Long term liobililies
105,138
110.0001
59,124
164,262
110,0001
95,139
59.124
154,263
19

THE ITSA DIGITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y2025
21 Related party transa¢t40ns
ITSA Edu¢atlon Llmlt•d
Subsidiary company
Dur¢ng the year profits were paid up lo the charity by way Df dividend under deed of covenant from its trading
subsidiary, ITSA Education Limited, of £135,299 12024". £137,510) and £0 12024.. £5,461) of Digibus project
costs were incurred in and funded by the subsidiary company. Al the year end £277,511 12024.. £224,791) was
ue from the subsidiary.
M R Rat¢liffe Consultants Llmlt•d
Related by reason of a Common dlrector
The ielaled party charges expenses lo The ITSA Digital Trust. on an arms length basis. Th8 expenses
charged in the year were £14,20212024.' £18,392). A loan of £17,300 was also provided lo the charity during
the year. Al the year end the charily owed the related party £28,684.
M R RatGliffe Consultants R•tir•m•nt Benefit Sch•mo
Rolated by reason ol a common Irust•O
The related party chsrges The ITSA Digital Trust rent for using two of its propertie5', this is charged at 500/0 of
the market value. The rent charged In the year were £16,275 12024.. £18,275). Al the year end the chaiily
owed the r8lated party £12,206.
M R Ratcllffa MBE
Trusteo
The related party charges The ITSA Digital Trust r&nt for using two of his prop8rties and service charges for
four of his properties,. this is charged al the Iruslee's discretion bul not to exceed market value. The lolal
chaiged in the year was £4,069 {2024.. £26,997).
20-