OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

RSGB LIMITED

Charity No. 1153231

Company No. 08405185

Trustees' Report and Unaudited Accounts

31 March 2023

RSGB LIMITED Contents

Pages
Trustees' Annual Report 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Summary Income and Expenditure Account 8
Balance Sheet 9
Statement of Cash flows 10
Notes to the Accounts 11 to 18
Detailed Statement of Financial Activities 19 to 20

Page 1

RSGB LIMITED Trustees Annual Report

Road Safety GB

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 08405185

Charity No. 1153231

Registered Office

124 City Road City Road London EC1V 2NX

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

S. Agbabiaka W. Cubbin R.C. HALL S.E. MERISON W. Smith

(Resigned 30 April 2023)

Key Management Personnel

Chair Philipa Young Finance Director Richard Hall Executive Director James Gibson Finance Manager Jacqueline Bratley

Accountants

Barefoot Accounting Ltd Regent House Linlithgow West Lothian Scotland EH49 7HU

Bankers

NatWest Bank Hoddesdon 43 High Street Hoddeson Herts

OBJECTIVES AND ACTIVITIES

Page 2

RSGB LIMITED Trustees Annual Report

The Arility resource [app] is an augmented reality (AR) teaching resource that is delivered via iPad and Android tablets. It was introduced to Road Safety GB in the summer of 2018 by DBBS, an Australian based IT company, with a view to the app being launched in the UK. The app is aimed at 4 to 11-year-old children and covers a range of scenarios aimed at improving road safety behaviours. The original App was designed for the Australian schools, and the imagery and vocabulary were unsuitable for UK schools and children. Therefore, the Academy undertook an extensive work programme, working with colleagues in Australia, to redesign the imagery throughout and to re-write the educational elements. The App is now completely usable in the UK for schools, teachers, children and parents and road safety professionals. The App is free to download on Apple Store and the Play store for both IOS and Android.

The DfT also granted funding to research and evaluate this new augmented reality teaching resource to determine if this method of teaching has a longer-term impact on the behaviour of young children when interacting with roads and traffic in the real world. The research has been concluded the findings published on the Road Safety Knowledge Centre in 2023.

The Pre-driver Theatre & Workshop Education Research (PdTWER) project is a research project exploring the use of theatre and workshop style presentations to the pre-driver age group in schools and colleges.

The DfT has previously agreed to enable us to research and evaluate the needs of older drivers and to use those research findings to develop an appropriate training course for ADIs [Approved Driving Instructors], specifically aimed at developing their awareness and understanding of the physical and cognitive issues experienced by many older drivers. An outcome was to provide a register of ADIs that can be accessed by local authorities and other service providers that deliver assessment/re-training schemes for older drivers. This 2-year study was completed and the findings presented at the National Road Safety Conference 2022 along with details of the course roll out (which has also gained DVSA recognised status).

The Road Safety GB comms team continues to work closely with the THINK! team and there is a constructive and positive working relationship. The comms team regularly cascades information on behalf of the THINK! team, using the Road Safety GB databases. The THINK! team also regularly attends Road Safety GB Board meetings to provide an update of its campaign activity

Following a first post COVID, hugely successful, National Road Safety Conference at the Majestic Hotel in Harrogate where over 300 people attended we are this year, thanks to the RSGB South West region at the Devere Cotswold Waterpark Hotel.

ACHIEVEMENTS AND PERFORMANCE

2023 has been an excellent year for the Road Safety GB website with the number of visits and visitors both increasing year on year.

A number of new initiatives introduced in 2023 – including members’ webinars and readers polls have contributed to the increase in traffic. These build on those introduced in 2022: more frequent news alerts, a monthly ‘opinion’ piece and a monthly road safety calendar alert. The website project team also works hard to ensure the Road Safety GB databases are kept up to date.

The newsfeed currently has 2,524 (2,495 in Oct 2022) subscribers who receive the weekly alert at 08.00 every Monday morning, capturing the headlines from the previous week.

Traffic to the RSKC has increased in 2023, by an average of about 25%. This is pleasing to see after the launch of the new-look site in December 2020, which resulted in a downturn in traffic during 2021.

Page 3

RSGB LIMITED Trustees Annual Report

The Champions Network also help develop the content for the national Joining the Dots conference held 1st March 2023 in Birmingham. The conference was well attended both in person and online and there was plenty of interaction between audience and speakers. Conference themes were around gaps in road safety data and wider transport data leading to disparities in provision. New, innovative and previously underutilised sources were explored as ways to redress imbalance in the picture of highways and road safety painted by the data. Expertise and resources in conducting big-data analysis and accessing new datasets were discussed as barriers to any single organisation being able to gain maximum insight into road safety issues.

FINANCIAL REVIEW

The Charity is currently in a relatively good position in terms of financial stability. Membership numbers of local authorities are stable and corporate memberships have increased significantly due to following up enquires and actively engaging with potential new members.

The finance team put together a very cautious budget for 2022/23, monitoring and reducing expenses and other spending as much as feasible to reflect the ongoing issues we all face within our budget restraints.

The annual bid to the DfT, was approved but the funding wasn’t actually released until towards the end of the last financial year 2021/22, this was managed in a diligent manner to ensure good financial and delivery outcomes for the organisation. For the current year a bid was submitted in January 2022 and was successful for funding for 2022/23. The payment has been released to allow money to be used as spend occurs of the various deliverables.

PLANS FOR FUTURE PERIODS

Increasingly, focus has moved away from simply reviewing historic data such as STATS19, and there is growing interest in accessing other information to help explain and demonstrate the levels of safety on the road network. The topic of Safety Performance Indicators has attracted international attention, as well as within the UK, and this roundtable was commissioned to help understand more about this area, and the role of government and local authorities in developing and measuring them.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Following a rigorous recruitment programme James Gibson was appointed to the role of Executive Director officially taking over on 1st April 2022. There was a period of handover with Alan Kennedy who formerly retired at the end of March 2022. Alan has been in the road safety profession since 1988 and worked with Road Safety GB since 2002, when the organisation was known as LARSOA.

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

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

S.E. MERISON

Page 4

RSGB LIMITED Trustees Annual Report

Trustee

18 December 2023

Page 5

RSGB LIMITED Independent Examiners Report

Independent Examiner's Report to the trustees of RSGB LIMITED

I report to the charity trustees on my examination of the financial statements of RSGB LIMITED for the year ended 31 March 2023.

Responsibilities and basis of report

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

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

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Accounting Technicians, which is one of the listed bodies.

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

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.

Jon Norton Association of Accounting Technicians Barefoot Accounting Ltd Regent House Linlithgow West Lothian Scotland EH49 7HU 18 December 2023

Page 6

RSGB LIMITED Statement of Financial Activities

for the year ended 31 March 2023

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total
Expenditure on:
Charitable activities
7
Other
8
Total
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
146,945
83,989
1,696		 Restricted
funds
2023
£
77,500
-
-		 Total funds
2023
£
224,445
83,989
1,696		 Total funds
2022
£
365,836
78,396
30
232,630
138,859
125,641		 77,500
77,500
-		 310,130
216,359
125,641		 444,262
205,337
128,514
264,500
-		 77,500
-		 342,000
-		 333,851
-
(31,870)
-		 -
-		 (31,870)
-		 110,411
-
(31,870) - (31,870) 110,411
(31,870)
334,007		 -
-		 (31,870)
334,007		 110,411
223,596
302,137 - 302,137 334,007

Page 7

RSGB LIMITED Summary Income and Expenditure Account

for the year ended 31 March 2023

Income
Interest and investment income
Gross income for the year
Expenditure
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2023
£
308,434
1,696
310,130
342,000
342,000
(31,870)
(31,870)		 2022
£
444,232
30
444,262
333,851
333,851
110,411
110,411

Page 8

RSGB LIMITED Balance Sheet

at 31 March 2023

Company No.
08405185
Notes
2023
£
Fixed assets
Tangible assets
10
-
Current assets
Debtors
11
17,039
Cash at bank and in hand
315,572
332,611
Creditors:Amount falling due within one year
12
(3,874)
Net current assets
328,737
Total assets less current liabilities
328,737
Creditors:Amounts falling due after more than one year
13
(26,600)
Net assets excluding pension asset or liability
302,137
Total net assets
302,137
The funds of the charity
Restricted funds
14
Unrestricted funds
14
General funds
302,137
302,137
Reserves
14
Total funds
302,137		 2022
£
-
14,463
371,643
386,106
(49,299)
336,807
336,807
(2,800)
334,007
334,007
334,007
334,007
334,007

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

Approved by the board on 18 December 2023

And signed on its behalf by:

S.E. MERISON Trustee 18 December 2023

Page 9

RSGB LIMITED Statement of Cash flows for the year ended 31 March 2023

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Dividends, interest and rents from investments
Increase in trade and other receivables
Decrease in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2023
£
(31,870)
(1,696)
(2,576)
(21,625)
(57,767)
1,696
1,696
-
(56,071)
371,643
315,572
315,572
315,572		 2022
£
110,411
(30)
(6,183)
(169,877)
(65,679)
30
30
-
(65,649)
437,291
371,642
371,643
371,643

Page 10

RSGB LIMITED Notes to the Accounts

for the year ended 31 March 2023

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 11

RSGB LIMITED Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures, fittings and 50% Straightline equipment

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 12

RSGB LIMITED Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 13

RSGB LIMITED Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Donations
Grants
5
Income from charitable activities
Subscriptions
Fees		 Unrestricted
£
-
146,945
146,945		 Unrestricted
funds
2022
£
291,336
78,396
30
369,762
130,837
128,514
259,351
110,411
110,411
110,411
223,596
334,007
Restricted
£
-
77,500
77,500
Unrestricted
£
38,873
45,116
83,989		 Restricted
funds
2022
£
74,500
-
-
74,500
74,500
-
74,500
-
-
-
-
-
Total
2023
£
-
224,445
224,445
Total
2023
£
38,873
45,116
83,989		 Total funds
2022
£
365,836
78,396
30
444,262
205,337
128,514
333,851
110,411
110,411
110,411
223,596
334,007
Total
2022
£
12,114
353,722
365,836
Total
2022
£
75,055
3,341
78,396

Page 14

RSGB LIMITED Notes to the Accounts

6 Income from investments
Unrestricted Total Total
2023 2022
£ £ £
Deposit Account Interest 1,696 1,696 30
1,696 1,696 30
7 Expenditure on charitable activities
Unrestricted Restricted Total Total
2023 2022
£ £ £ £
Expenditure on charitable
activities
Projects 17,500 77,500 95,000 74,500
Subscriptions 17,298 - 17,298 26,026
Fees 49,985 - 49,985 52,029
Website Grant 54,076 - 54,076 52,782
Governance costs
138,859 77,500 216,359 205,337
8 Other expenditure
Unrestricted Total Total
2023 2022
£ £ £
Employee costs 111,586 111,586 116,905
Motor and travel costs 2,452 2,452 479
General administrative costs 6,403 6,403 6,330
Legal and professional costs 5,200 5,200 4,800
125,641 125,641 128,514
9 Staff costs
2023 2022
Salaries and wages 105,248 110,687
Pension costs 6,155 6,218
111,403 116,905
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2023 2022
Number Number
2 2
2 2
Pension Scheme: NEST

Page 15

RSGB LIMITED Notes to the Accounts

10 Tangible fixed assets

Cost or revaluation
At 1 April 2022
At 31 March 2023
Depreciation and
impairment
At 1 April 2022
At 31 March 2023
Net book values
At 31 March 2023
At 31 March 2022
11 Debtors
Trade debtors
VAT recoverable
Other debtors
12 Creditors:
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Deferred income
13 Creditors:
amounts falling due after more than one year
Deferred income		 2023
£
14,904
-
2,135
17,039
2023
£
5,320
(3,516)
670
1,400
3,874
2023
£
26,600
26,600		 Fixtures,
fittings and
equipment
£
3,771
3,771
3,771
3,771
-
-		 Total
£
3,771
3,771
3,771
3,771
-
-
2022
£
8,154
5,363
946
14,463
2022
£
36,063
8,061
1,325
3,850
49,299
2022
£
2,800
2,800

Page 16

RSGB LIMITED Notes to the Accounts

14 Movement in funds

Restricted funds:
Restricted income funds:
Arility
Older Driver
Total
Unrestricted funds:
General funds
Total funds		 At 1 April
2022
-
-
-
334,007
334,007		 Incoming
resources
(including
other
gains/losses
)
£
47,500
30,000
77,500
232,630
310,130		 Resources
expended
£
(47,500)
(30,000)
(77,500)
(264,500)
(342,000)		 At 31
March
2023
£
-
-
-
302,137
302,137

Purposes and restrictions in relation to the funds:

Restricted funds: Arility Development of an app aimed at 4 to 11-year-old children and covers a range of scenarios aimed at improving road safety behaviours Older Driver Project to evaluate the needs of older drivers and to use those research findings to develop an appropriate training course for ADI’s [Approved Driving Instructors]

15 Analysis of net assets between funds

Net current assets
Creditors due in more than one year and
provisions
Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 April
2022
£		 Unrestricted
funds
£
328,737
(26,600)
302,137
Cash flows
£		 Total
£
328,737
(26,600)
302,137
At 31
March
2023
£
371,643 (56,071) 315,572
371,643
371,643		 (56,071)
(56,071)		 315,572
315,572

16 Reconciliation of net debt

Page 17

RSGB LIMITED Notes to the Accounts

17 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

Operating lease commitments
Annual commitments under non-cancellable operating leases		 are as follows:
2023
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
amounted to:
18 Related party disclosures
Controlling party		 2023
2022
Other
Land and
buildings
£
£
2023
£
6,155		 2022
Other
£
2022
£
6,218

Page 18

RSGB LIMITED Detailed Statement of Financial Activities

for the year ended 31 March 2023

Income and endowments from:
Donations and legacies
Donations
Grants
Charitable activities
Subscriptions
Fees
Investments
Deposit Account Interest
Total income and endowments
Expenditure on:
Charitable activities
Projects
Subscriptions
Fees
Website Grant
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Pension costs
Staff entertainment
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
and equipment
Bad debts
Bank charges
General insurances
Information and publications		 Unrestricte
d funds
2023
£
-
146,945
146,945
38,873
45,116
83,989
1,696
1,696
232,630
17,500
17,298
49,985
54,076
138,859
138,859
105,248
6,155
183
111,586
2,452
2,452
-
-
858
1,552
437		 Restricted
funds
2023
£
-
77,500
77,500
-
-
-
-
-
77,500
77,500
-
-
-
77,500
77,500
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2023
£
-
224,445
224,445
38,873
45,116
83,989
1,696
1,696
310,130
95,000
17,298
49,985
54,076
216,359
216,359
105,248
6,155
183
111,586
2,452
2,452
-
-
858
1,552
437		 Total funds
2022
£
12,114
353,722
365,836
75,055
3,341
78,396
30
30
444,262
74,500
26,026
52,029
52,782
205,337
205,337
110,687
6,218
-
116,905
479
479
-
276
797
1,465
1,513

Page 19

RSGB LIMITED

Detailed Statement of Financial Activities

Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 153
2,779
196
428
6,403
4,800
400
5,200
125,641
264,500
-
(31,870)
(31,870)
-
(31,870)
334,007
302,137		 -
-
-
-
-
-
-
-
-
77,500
-
-
-
-
-
-
-		 153
2,779
196
428
6,403
4,800
400
5,200
125,641
342,000
-
(31,870)
(31,870)
-
(31,870)
334,007
302,137		 19
1,351
456
453
6,330
4,800
-
4,800
128,514
333,851
-
110,411
110,411
-
110,411
223,596
334,007

Page 20