Company registratlon number.. 07930954 Charity registration number.. 1148194 Allied Services Trust IA company limited by guarantee) Annual Report and Finanaal Statements for the Year Ended 31 May 2025 Ward Goodman Audit Service5 Limited 4 Cedar Park. Cobharn Road Ferndown Industrial Estate. Wimbome Dorset BH21 7SF
Allled SeNlces Trust Contents Iwntinuedl Reference and Administrative Detalls Trustees, Report 2toS Indèpendent Examinèr's Rèport 6t07 ststèment of Finantial Activltiés Balance Sheet Notes to the Financial Statements IOto17
Allied Services Trust Reference and Administrative Detslls Trustees Mr J A Batey Ms H Burrell Dr M J Broad Charlty Reltstratlon Number 1148194 Company Registration Number 07930954 Principal Offi The Granary Newlands Manor Farm Everton Lymington Hampshire S041 OJH Independènt fxaminer Ward Goodrnan Audit Service5 Limited 4 Cedar Park, Cobham Road Ferndowrt Industrial Estate, Wimborne Dorset BH2175F Page I
Allled Servlces Trust Trustees. Report The trustees, who afe 1ctOrS for the purposes of company law, psent the annual report tO8ether with the financtal Statements of the charitable company for the year ended 31 May 2025. Oblertlves and artivities Objects andoims Who we are We are a 8r¢up ¢*f profe$5ionals from the leghl and voluntary se¢tor who have come together with the aim of dellvering an alternative business model to help safeguard those at risk ol losing capacity through the provision of edutIOn and seThices re13ting to Powers of Attorney and connerted matters because.. l.There are a significant number of the population. particularly the aged. who are without IT facility to make n LPA ortline. 2.There are hundreds of thousands more who do not have the sklll set or confidence to prepare for p0551ble mental incapacity by makin8 these vitsl document5 themselves. 3.many people feel they cannot afford to pay the ¢ommerual rates ¢har8ed by professionals operatin8 from a prafit-making entltyfor pParing an LPA. 4.The cost incurred, due to lack ol preparation for times of vulnerability. to individuals, families. tharitiÈs, support aEencles. Local Authoritles, Government Departments and the taxpayer is increasing and 15 not sustainable. r abl¥t$ and A£vIt$ l.Provide unbiased Education- We raise awareness about the importance of preparing far p055ible incapacity. 2.Empower People- To make informed decisions about whts might help them in the luture with their financia 4nd welfare rnatteT5. 3.Offer drafting and adminlstratlon servltes- Whlch are affordable and accessible. 4.Operate on a not-for-profit basis - Offering additional charitable support for those who are experiencin8 financial hardship. 5.Take appointment as Attorney or Court Appointed Deputy- For those who are vulnerable and have no-onÈ else to act on their behalf. The trustees confirrn ihat they havè eomplied wlth the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for En8land and W?les. Our Vision Our vision is to be a highly respected national charity and pèrtner ef choice for the deliyery of education. legal and support service5 In relation to per5Dn31 financial and welfare matters. Our Misslon We want to use influence to effect a social change and develop the application of law in the field of Court of Protection work 50 that vulnerable indivlduals are not exploited by commereial intèrests. Page 2
Allied SeNiees Trust Tru5tees' Report (continued) l)Jr Values l.Inte8rity- we act with honesty, integrity. and ion51StEnCV in all that we do. 2.Independence- we are independent and transparent in all aspects of our work. 3.People Focy5ed- People are at the heart of everything we do. We Support one another and those we work with. Customers come first. We trusL encourage, and develop our staff because we know that ivs our people who rnake us whèt we are. Achievement and performan¢e Charltable acllvld25 Actn$ the period 01.06.ZD24 10 3IA15.2025 l.QJntinued to provide drafting and reglstratlon of Lasting Powers of Attorney. Z.Continued to make deputuyship applications forthird parties. 3.Became more selective re8ardin8 referra15 from NHS Older Persons Mental Health Teams, Soclal SeNlces, Medic31 Profe5siona15, and large well-resperted national charlties. 4.Maintsined the Buy with Confidence Accreditstion with Hampshire County Council, feeelvin8 posldve feedbacl with a five-stsf approval ratin8. 5.Malntalned a posltlve working relationship with the Office of the Public Guardian Professional Deputy5hip Team. 6.Maintsined COBSEO membership. 7.Ma¢vbtsined COPPA membership. 8.Cc•ntinued membershlp of the Court of Protection Deputyship Forum. 9.Reviewed the Bu5ine5s Plan. 10.Restructured Allied Services Trust and reduced stafl numbèrs and tsperational overheads. 11.Reduced office space to preserve linances. 12.Contacted the Court of Protection and OFfite of the Public Guardian regarding prartI Direction 19B. 13.Maintained financial independence. 14.Maintained the contin8ency fund. 15.Continued the Court Case challengin8 Motability. Page 3
Allied Services Trusl Trustees. Report {wntinued} F5nanclal revlew Reserves pollcy The Trustees have agrÈed that the ¢haTity should hold in reserves the eqUalent of sax months general runnlng Costs. It is agreed that a mlnlmum ot £i,OCM).(Xl a year is to be placed into thls account untll that level is achieved. Thls policy w511 be reviewed every twelve months. should be noted that following on from last yearfs report there continues to be Significant delays with the Senior Courts Costs Office ISCCOI issuing final costs rtifICates. The delays from the SCCO have had a dirett negative impact on the cash position of the charity. In addition, during 202412025 clients ol Allied Services Trust have continued to die. There are not enough deputyship clients bein6 referred to Allied Services Trust with esiates that allow for assessed costs. The change5 to Practice Direction 198 and the above rnentioned issues make takin8 appointment as Deputy no longer financially viable. The number of clients who have died during 202412025 Still have estate5 waiting probate which ha5 cr¢aied a delay in receivin8 Outstanding fees and has a negative impact on the cash flow of the charity. The charitable company has free reserves of £142,797 a5 at 31 May 202512024 . £149,6331. The Trustees consider thls lÈvel of reserves to be sufficient to deliver charitable objectives for the next twelve month5. Free re5erve5 are calculated by deductin8 fixed assets from the unrestricted land undesignatedl reserves held èt the year-end. Pknsforfirture perlods Our Plansdurmbgthè perlod 01.1.2025 to 31.05.Z026 l.To Rehorne 811 deputy$hlp tases. .RequE5ting dischargè from the Court of Protection lor low value clients whg will be rehomed to organisations prepared to act as an appointee. b.Requesting di5char£e from the Court of Protection for the remainin8 deputyship cases who will b8 rehomed to a Panel Deputy. 2.To locus on the remalning Lastlng Power of Attomey dients. 3.Tg flevEl¥p a marketing strategy to attsact new clients to Allied rviceS Trust who rÉqulre drafting services for Lastin8 Power of Attorney and DeputV5hip Applications. or admlnlstratlon setvices in relation lo sting Powers ofAttorney. Strurture. iOTfftnance abxl management Natuts ofgovernlng document The charity is controlled by its 8overning document. a deed of trusL and constitutes a limited ¢ompany, limited by guarantee. as defined bythe Companies Act 2006 Page 4
Allied Services Trust Trustees. Report l¢ontlnued) Recrultment and appolntment of new trustèts The existing 8oard of Allied Service5 Trust approach those who have shown interest in Allied SeNices trust historlcally and have Skill 52ts that would enhance the Board5 knowled8e to support the development and 8rowth of the charity and also provide technical workin8 knowled8e of le8islation and Court of ProteEtion practice and procedure. The Board take care to ensure that only those who have the time. experlence, and commltment are appolnted to act as a Trustee. As the charfty Is active and has a growing cltent base, It Is essential that th¢se who hold appolntment as Trustees can take an auive role to develop strate8V to guide the organisati¢n. Relèrèntèand Administrative Dètails Charity Resistratlon Number 1148194 Company Registration Number: 07930954 Registered Office.. The Granary Newlands Manor Farm Everton Hampshire S041 OBG Trustees.. Mr J A Batey Ms H Burrell Dr M J 8road Independent Examlner.. Ward Goodrn4n Audlt Servlre5 Umlted 4 Cedar Parl Cobham Road Femdown Industrial Estate, WimbomÈ Dorset 8H2175F The annual report was approved by the trustee5 of the charity on... and signed on its behalf by.. Dr M J Broad Trustee Pa8e 5
Allied Servlces Trust Independent Examiner's Report to the tee5 of All*d Servlces Trust ('the Company,) I report to the charlty trustees on my examination of the account5 of the Cempany for the year ended 31 May 2025. ResponsiL4lltl•s and b•sl$ of report As the charlS trlksteès of the Company land also its dirertors for the purp05e5 01 company lawl you are responslble for the preparation of the accounts in accordance with the requirements of the Q)mpanie5 A¢t 20061'ih¢ 2CQ6 Aci'l. Havln8 satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and a eligible for indepeadtnt Èxamination, I report in respect gf my examination of your charitV5 accounts as carried out under 5ettion 145 of the Charltie5 Act 2011 I'the 2011 ACVI. In cairying out my examinatlon I have followed the Dirertions 8iven by the Charty Commisslon under s¢ctlon 14515llbl of the 2011 Act. An independert examination does not involve 8athÈrlng all the evidetKe that would be requirpd in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an indepÈndÈnt èxaminatlon can provtde. Consequently l express no oplnion as to whether the accounts present a 'true and fairf view and my report Is limited to those specific matters set out In the independent examiner'5 StatemenL Indèptndtntexamlnerfs statement I have Complet my examination. I confirm that no matters have ctsme to my aitention in connectlon with the examlnation 8ivin8 rne tause to believe.. l. accountlng records were not kept in respect of Allied SeNices Trust as required by section 386 of the 2W6 Act,. or 2. the account5 flo not actord wlth those recor(1s.' or 3. the a¢¢ounts t10 not comply with the accounting requirements of section 396 of the 2006 Att Other than any requirement that the account5 WVÈ a 'true and fair view, which is not a matter considered as part of an independent examination,. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Rmmended Practice for accounting and rèporting by charities lappliEable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS IQ2I1. Page 6
Allled Setvlces Trusl Independent Examiner's Report to the trustees of Allied Services Trust Ilhe Company,) {contlnuedl I have no concerns and have come across no other rnatters in connettion with ihe examination to which attentn slxjuld be drawn in this report in order to enable a proper under5t?ndin8 uf the accounts to be reached. TG FroudACA ICAEW Ward Goodman Audit Semces Ltd 4 Cedar Park, Cobham Road Ferndown Industrial Estate, Wimborne Ekjrsèt 8H217SF Date.. Page 7
Allled SeThlces Trust Statement of Flnanci81 Actlvltles for the Year Ended 31 May 2025 (Includlng Income and Expendliure Account and Statement of Total Re¢o8nised Gain5 and Losses) Unrestricted lunds Total 2025 Total 2024 Note Incom and Endowmentsfrom: Donations and legacies Other trading activities Investment income 1,749 160,448 1,051 76 L749 160,448 1,051 76 307 160,085 I,ioi 524 Other income Total income 163.324 163.324 162,017 Empenditure on.. Raising funds Charitable artivities 11751 1170,3021 11751 1170.3021 11641 1172,5461 Total expenditure 1170,4771 1170.4771 1172,7101 Net expendire 17.1531 17,1531 110,6931 Net movement in fundg 17,1531 17.1531 110,6931 Rewnriliation Of fvnds Totsl funds brought fomard 149.gso 149,950 160,643 T¢)tsl funds carrieil forward 14 142,797 142,797 149.950 All of the charitys activitie5 derive frorn continuing operations during the above two periods. The notes on pages IQ to 17 form an integral part of these financial statements. Page 8
Allled SeThice5 Trust (Reglstratlon number: 07930954) Balance Sheet as at 31 May 2025 20Z5 20Z4 Note Unre5tr1rted Restricted Fd assets TangTrble assets io 317 Currentassets Debtors li 59,094 95,097 59.094 95,097 109.672 60,550 Cash at bank and in hand 12 154.191 154,191 170,222 cr}rOrs. Amounts falllng due within one year 13 111,394 111,3941 120,5891 Net current assets 142,797 142.797 149.633 Net assèts 142.797 142,797 149,950 Fyndsolthe charfty: Unrertrkted Incorne fund5 Unrestricted funds 142.797 149,950 Totsl lunds 14 142,797 149,950 For the financial year endin8 31 May 2025 the tharity was entitled to exemption from audit under 5ectign 477 of the Cofflpanies Act 2QN)6 relating to 5rnall companies. Director5, resw)nsibilities'. The member5 have not required the charity to obtain an audlt of Its accounts for the year in question in Kcordance with section 476,. and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting rocordg and the preparation of accounts. These financial ststements have been prepared in accordance with the special provisions relating to iomp3nies subjÈtt to the small companies regime within Part 15 of the Companies Act 2006. The finan I statements on pa82s 8 to 17 were approved by the trustees, and duth0ri5ed for i55ue on and signed on their behalf by- Dr M J Broad Trustee The note5 on pages 10 to 17 forrn an integral part of these financial statement5. Page 9
Allied Servkes Trust Notes to the Flnancial Statements for the Year Ended 31 May 2025 l Accoyntln8 polldes Symmaryof swifftant accountln¥ Ncle5 and key a¢¢oyntlng e#lmatss The principal accountin8 policies applied in the preparation of these financial statements are set out below. These policies have bèen consistently applied to all the year5 presented, unle55 OthenM15e stated. Statement of compllanc• The finanual statement5 have been prepared in accordance with A¢countin8 and Reportin8 by Charitie5.' Statement of Recommended Practice (applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ire13nd IFRS 10211 lissued in O¢tober 20191- (Charities SORP IFRS 10211. the Financlal Reportin8 Standard appli¢able in the UK and Repvblic of Ireland IFRS 1021 and the Companies Act 2006. Ba51s of prePatIOn Allied Services Trust meets the definltion of a public benefit entity under FRS 102. Asset5 and liabilities are initially reco8nised at historical c95t or transaction value Ljnless otherwise stated in the rèlevant aceounting policy notes. Goln¥ contem The trustees consider thzt there are no material uncertainties about the charlty's ability to conlinue as a 8oin¥ concern nor any si8nifi£ant areas of uncertainty that attect the carryingvalue of assets held by the charlty. ncomeand endowments All income is reco8nised once the charity has entitlement to the income, it is probable that the income will be ¢eived and the amount of thÈ intome recèivable can be measured lIablY. Donutlons andkqacies Donations are recognised when the charlty has been notih'ed in writing of both the amount and 5ettlernent date. In the wertt that a donation is subject to conditions that requsre a level of performance by the charity before the charity is entitled to the funds, the incorne is deferred and not recognised until either those conditions are fully met, or the fulfilment ol those condition5 is wholly within ihe control of tho charity and it is probable that these tonditions will be fulfilled in the reporttn8 period. Exp•nditure All expenditure 15 recognised once there 15 a legal or consliuctive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All cost5 are allocated to the 3pplicable expendIlu headin8 that aBgregate similar co5t5 to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis con515tent with the use ol resources. with central staff costs allocated on the basis of time spent. and depreciation charges zllocated on the portion of the assevs use. Other support costs are allocated based on the spread of staff costs. Pag? 10
Allled Servlces Trust Notes to the Flnanclal Statements for the Year Ended 31 May 2025 {¢ontinued) l Ac(ountlng polkles (continued) Aaisinqfvnds These are costs iocurred in attrarting voluntary income, the mana8ement of inveslment5 and those incurred in tiadlng activities that raise funds. Chorftubleoctlvlties Charitable expendtture compllse5 those costs incurred by the charity in the delivery of its activitles and services for it5 beneficiarie& It includes both costs that can be allocated directly to such activities and those costs r>f an indirect nature necessary to support them. Support costs Support costs indude central functions and have been allocated lo activity c05t categories on a basis con515tent with the use of resources, lor example. allocailng property costs by floor areas. or per capita, staff costs by the time spent and other costs by their usage. GDveman¢e costs These intlude the costs attributable to the charitvs eompliance with constitution31 and statutory requirements, including audit. Strategic management and trustees meetings and reimbursed expenses. Taxatlon The charity Is considered to pass the tests set out In Paragraph I Sthedule 6 of the Finance Art 2010 and therefore it meets the definition of a charitable company for UK Corporation tax purpose5. Accor(lnglyi the Charity is potelltially exempt from tsxation in respect af intome or capital galns received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or 5ettion 2S6 of the Taxation of Chargeable Gains Art 1992, to the extent that such income or 8ains are applied exclusively to charitable purposes. Tanglble fixed assets Depreciation is provided at Ihe following annual rares in order to write off each asset over its estimated useful Ilfe. Flxtures and Fittings- 25% on cost A capitalisation policy ha5 been set by the trustees ihat any Iterns ¢)ver £500 and with a useful economic pile of Over 3 years will be con5idEred for capitalisation. lJeprec13ti)n and amortlsatlon Depreciation is provided on t3n8ible lixed assets so as to write off the c05t or valuation, less any estlmaied residual value, over their expected useful èconomic life as follows.. Pa8e 11
Allled Services Trust Notes to the Flnancial Ststements for the Year Ended 31 May 2025 (continued) l Ac¢ountln8 pollde5 Icontinuedl TTrde debtors Trade debtors are amounts due from customer5 for merchandise sold or services performed in the ordinary course ol business. Trade debtors are recognised initially at the transaction price. They are 5ub5e4uently measured at amortisÈd cost using the effective interest method, less provision for impairment. A provision for the irnpairment of trade debtor5 is established when there is objective evidence that the charity will not be able to colle¢t all amounts due accordin8 to the original ttrms of the receivables. Cash and cash equlvalents sh and cash equivalents comprise cash on hand and c311 deposits. and other short-term highly liquid Investsnents that ao readily convertible to a known amount of cash and are subject to an insi8nificant risk ol change In value. Trade Creditors Trade creditors arè obligations to pay for goods or services that have been acqulred in the orflinary course of business from suppliers. Accounts payable are classified a5 current Ilabilitie5 if the charity does not hav2 an un¢ondltional right, at the end of the feporiing period, to defer settlement of Ihe creditor for at le(15l Iwelv months after the reporting date. 11 there is an unconditional ri8ht to defer settlement for at least twelve months after the reporting date, they are presentsd as non-current liabilities. Trade Credito a recognised initially at the transaction price subsequently measured at amortised cost using the effective interest method. Fund structure Unrestricted in¢ome funds are general funds that are available for use at the trustees discretion in furthErance of the objettives of the charity. Pension5and other post retlremènt obllgations The charity operates a defined contribution pension scheme which 15 a pension plan under which fixeil contiibutions ale paid into a pension fund and the charity h35 no le8al or constructive obligation to pay further contribut¢ons even if the fund does not hold sufficient assets to pay all employees the benefit5 relatin8 to employee service in the current and prior periods. ontributsons to defined contribution plans are reco8n15ed in the Statement of Ftnancial Activitie5 when they are dye. If contrlbution payments exceed the contribution due f¢*r service, the ex£e5S 15 retogni5ed a5 3 prepayment. Page 12
Allled SeNices Trust Notes to the Finantlal Statements for the Year Ended 31 May 2025 (contlnuedl 2 Incomefrom donations and legacies Total 2025 Total 2024 Donations and legaeiÈs- Don3tign5 from individuals 1,749 307 1,749 307 3 Incomefrorn othwtradiftgactlvltles Totsl funds Total 2024 Trading income- Other trading income 160,448 160,085 160,448 160,08S 4 Investment income Total 2025 Total 2024 Other Investment income 1,051 I,ioi 5 Expendlture on chafitable acti¥ities Total 202S Total 2024 Note Direct COSts Staff costs Allocated support costs Govemance costs 22,670 129,639 10,884 7,109 23,252 137,712 8,890 2.692 170.302 172,546 Page 13
Allied Serv1 Trust Notes to the financial Statements for ihe Year Ended 31 May 2025 Icontinuedl 6 Analysis of 8ovÈrnance and supwt co$ts GormanCe tosts Total 20Z5 Total 2024 siaff cosis Other staff costs Other govemance costs Independent examinerfs fee Legal and professlonal fees 421 270 251 1,940 4,497 1.893 529 7,109 2,692 7 Trustees remuneratFon and expenses There were no tru5te¢5' remuneration N other benefits for the year ended 31 May 2025 nor for the year énded 31 May 2024. Tiustees. expenses Durin8 the year ended 31 May 2025, one trustees was reimbursed expenses totsllin8 £24512024.. £1771 8 stsff costs The aggregate payroll costs were as lollow5'. 2025 2024 Staff costs during the year werè: wages and salaries Social security Costs Pension cost5 Other staff costs 121,957 865 121.253 1,768 14.691 270 6,817 421 13LI.060 137,982 The monthly average number of persons lincludin8 senior management I leadership team) employed by the charity during the year expressed as full time equivalents was as follow5.. 2025 2024 No Staff numbers Pège 14
Allled Ser¥ices Trust Notes to the Flnanclal Statements for the Year Ended 31 May 2025 Icontlnued) 8 Staff costs Icontlnuedl No employee recefved emoluments of morè than £60,(JJLI durin8 the year. Thé total employee benefits of the key management personnel of the charitywere £58,81712024- £65.5541. g Comparailves for the statement of finandal a¢thikles Vnr¢strit¢ed funds Total 2024 Note Incomèand EMlowment51rom: Donation5 and legaties Other tradin8 activities Investment income 307 307 160,085 i.ioi 524 160,085 I,ioi 524 (Xher income Total income 162,017 162,017 ExpeTrdltyre on: Raising funds Charitable actlvltles 11fj41 172,5461 11641 1172,5461 Totsl expenditure 1172,7101 1172,7101 Net expenditure 110,6931 110.6931 Net movement in funds 110,6931 110,6931 Retonciliatk)n of fund5 Tgial fund5 brought lorward 160.643 160,643 Total funds carried forward 14 149.950 149,950 Page 15
Allled Services Trust Notes to ihe Flrbancial Statements for the Year Ended 31 May 2025 Irontinued) 10 Tanglble fwed assets Fyrnlture and equiprneflt Totsl Co# At l June 2024 7.694 7,694 At 31 May 202S 7,694 7,694 Depreciation At l June 2024 7,377 317 7.377 317 Ch3ryÈ for the year At 31 May 2025 7,694 7.694 Net I0k Value At 31 May 2025 At 31 May 2024 317 317 11 Debtors 2025 2024 Trade debtor5 43,882 15,212 59,138 45,534 5.000 Prepayments ènd accrued income Other debtors 59,094 109,672 12 Cash and cash equfvalent5 2025 2024 Cash at bank 95,097 60.550 Pa8e 16
Allled Servl¢es Trust Note5 to the Financial statements for the Year Ended 31 May 20251continued} 13 CredlloN' amounts lallin8 de within one year 2025 2024 Trade creditors 561 1,442 1,593 10,910 4,301 2,343 Other tsxation and social Security VAT 894 7,400 599 Other creditors Attrual$ 1.940 11,394 2ts,589 14 Funds Balance at I June 2024 Incomln8 resources Resources expended Balance at 31 May2025 Unrestrlcted lunds Genernl General Funds 149,950 163.324 1170.4771 142,797 Balance at i Junè 2023 Incomin8 r•souTces Resources expended Balancp at 31 m2024 VnrestrictÈd funds Geneml General Funds 160,643 162.017 1172.7101 149.950 15 Related party Iransartlons The were no related party transactions for the year ended 31 May 2Q25 nor for the year ended 31 May 2024. Page 17