OpenCharities

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

← Rsgb Limited

2025-03-31-accounts

RSGB LIMITED

Charity No. 1153231

Company No. 08405185

Trustees' Report and Unaudited Accounts

31 March 2025

RSGB LIMITED Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
BalanceSheet 8
Statement of Cash flows 9
Notes to the Accounts 10 to 18
Detailed Statement of Financial Activities 19to

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 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 08405185

Charity No. 1153231

Registered Office

124 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:

W. Cubbin

N.J. Foster J. HOWLETT S.E. MERISON

W. Smith

Company Secretary

J. HOWLETT

Key Management Personnel

Chair Vice Chair Executive Director Finance Manager Company Secretary Accountants

Sam Merison Nicola Forster James Gibson Jacqueline Bratley June Howlett

Barefoot Accounting Ltd

Regent House Linlithgow West Lothian Scotland EH49 7HU

Bankers

NatWest Bank Hoddesdon 43 High Street

Page 2

RSGB LIMITED Trustees Annual Report

Hoddeson

Herts

OBJECTIVES AND ACTIVITIES

Since the last Annual Report, the business has continued to take a measured yet progressive, approach. The Academy Board has continued with online course delivery, whilst also offering in person training on request for some organisations and this has been particularly useful when undertaking this for a team or region

Membership levels remain strong, we will continue to have a specific focus in 2026 to continue to retain membership and grow membership where possible especially across corporate plus membership.

Meetings have been in the main conducted online, this includes the regional representatives meeting that allows the wider sharing of information across the regions. We will continue to look to see how we can further develop the roles of the regional representatives and the area groups to further support the work of the organisation.

The Board has continued to act in support of the membership by providing training, communications and a host of activities that are set out further in the document.

ACHIEVEMENTS AND PERFORMANCE

Development and planned delivery of Safe Systems course

Development and management of a Data Analysts Conference (Joining the Dots) and Data Analysts Network, plus work on STATS19

Planning and delivery of RSGB Motorcycle Conference

The year 2025 (to date) has been a strong year for the Road Safety GB website with the number of visits and visitors increasing significantly. RSGB continue to introduce a series of new initiatives to attract traffic to the site.

FINANCIAL REVIEW

The Charity’s financial year for 2024/25 was overall positive, membership numbers of local authorities are good, and corporate plus membership continues a steady growth and has proven to be very popular with RSGB’s commercial members. The cautious approach has continued and helped to manage budgets effectively.

The finance team Jackie Bratley and James Gibson have managed the finances, been creative and adapted accordingly to continue financial stability, we do have a challenging agenda to increase momentum building independent and creative income for RSGB charity.

Income generated from DfT has changed and proposals are now submitted through innovative projects; this may also include collaboration with other organisations and partnerships such as PACTS for this financial year.

We have continued to receive small DfT and partnership grants funding to support RSGB and its members

The RSGB finance team put together a lean budget for 2024/25, monitoring and reducing expenses and other spending as much as feasible to reflect the ongoing adaption we all continue to manage within our budget restraints.

Page 3

RSGB LIMITED

Trustees Annual Report

Careful management of the finances have meant we eventually came through with the finances remaining positive. However once again income generated will be carried forward into new financial year due to some project development timelines, therefore this will impact income flow for next financial year.

PLANS FOR FUTURE PERIODS

A review of business plans for the organisation took place in 2022 and resulted in three new documents being developed including a 5 Year Strategic Plan for 2022 to 2027

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 Trustee

13 November 2025

Page 4

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 2025.

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. fw

Jon Norton FMAAT Association of Accounting Technicians

Barefoot Accounting Ltd

Regent House Linlithgow West Lothian Scotland EH49 7HU 06 November 2025

Page 5

RSGB LIMITED

Statement of Financial Activities

for the year ended 31 March 2025

Notes
Income and endowments
from:
Donations and legacies
4
Charitableactivities
5
Investments
6
Total
Expenditure on:
Charitableactivities
7
Other
8
Total
Net gains on investments
Net income
9
Transfers between funds
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		 Unrestricted
funds
2025
£
112,590
245,899
6,870		 Total funds
2025
£
112,590
245,899
6,870		 Total funds
2024
£
159,263
164,296
4,762
365,359
157,672
132,266		 365,359
157,672
132,266		 328,321
96,583
125,460
289,938
-		 289,938
-		 222,043
-
75,421
-		 75,421
-		 106,278
-
75,421 75,421 106,278
75,421
408,415		 75,421
408,415		 106,278
302,137
483,836 483,836 408,415

Page 6

RSGB LIMITED Summary Income and Expenditure Account

for the year ended 31 March 2025

Income
Interest and investment income
Gross income for the year
Expenditure
Interest payable
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2025
£
358,489
6,870
365,359
289,609
5
324
289,938
75,421
75,421		 2024
£
323,559
4,762
328,321
222,043
-
-
222,043
106,278
106,278

Page 7

RSGB LIMITED

Balance Sheet

at 31 March 2025

Company No.
08405185		 Notes 2025 2024
£ £
Fixed assets
Tangibleassets 12 972 -
972 -
Current assets
Debtors 13 20,706 21,753
Cash at bank and in hand 480,201 481,952
500,907 503,705
Creditors: Amount falling due within one year 14 (15,818) (93,640)
Net current assets 485,089 410,065
Total assets less current liabilities 486,061 410,065
Creditors: Amounts falling due after more than one year 15 (2,225) (1,650)
Net assets excluding pension asset or liability 483,836 408,415
Total net assets 483,836 408,415
The funds of the charity
Restricted funds 16
Unrestricted funds 16
Generalfunds 483,836 408,415
483,836 408,415
Reserves 16
Total funds 483,836 408,415

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 2025 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 06 November 2025

And signed on its behalf by:

S.E. MERISON Trustee 13 November 2025

Page 8

RSGB LIMITED Statement of Cash flows

for the year ended 31 March 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net (decrease)/increase 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		 2025
£
75,421
324
(6,870)
1,047
(77,247)
(7,325)
(1,296)
6,870
5,574
-
(1,751)
481,952
480,201
480,201
480,201		 2024
£
106,278
-
(4,762)
(4,714)
64,816
161,618
-
4,762
4,762
-
166,380
315,572
481,952
481,952
481,952

Page 9

RSGB LIMITED Notes to the Accounts

for the year ended 31 March 2025

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

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Income Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

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 10

RSGB LIMITED Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

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 11

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 12

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
Charitableactivities
Investments
Total
Expenditure on:
Charitableactivities
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		 Unrestricted
£
24,890
87,700
112,590		 Unrestricted
funds
2024
£
159,263
164,296
4,762
328,321
96,583
125,460
222,043
106,278
106,278
106,278
302,137
408,415
Total
2025
£
24,890
87,700
112,590		 Total funds
2024
£
159,263
164,296
4,762
328,321
96,583
125,460
222,043
106,278
106,278
106,278
302,137
408,415
Total
2024
£
13,263
146,000
159,263

Page 13

RSGB LIMITED

Notes to the Accounts

5 Income from charitable activities

Projects
Subscriptions
Fees
6
Income from investments
Deposit Account Interest
7
Expenditure on charitable activities
Expenditure on charitable
activities
Projects
Subscriptions
Fees
WebsiteGrant
Governance costs
8
Otherexpenditure
Other interest payable
Employeecosts
Motor and travel costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs		 Unrestricted
£
20,000
133,354
92,545
245,899
Unrestricted
£
6,870
6,870
Unrestricted
£
12,000
23,500
68,627
53,545
157,672
Unrestricted
£
5
118,086
1,681
324
6,299
5,871
132,266		 Total
2025
£
20,000
133,354
92,545
245,899
Total
2025
£
6,870
6,870
Total
2025
£
12,000
23,500
68,627
53,545
157,672
Total
2025
£
5
118,086
1,681
324
6,299
5,871
132,266		 Total
2024
£
-
49,663
114,633
164,296
Total
2024
£
4,762
4,762
Total
2024
£
12,000
8,956
22,378
53,249
96,583
Total
2024
£
-
110,987
3,462
-
6,211
4,800
125,460

Page 14

RSGB LIMITED Notes to the Accounts

9 Net income before transfers
2025 2024
This is stated after charging: £ £
Depreciation of owned fixed assets 324 -
10 Trustee remuneration and expenses
One or more of the trustees has been paid expenses in the current or prior periods.
2025 2024
Number Number
Number of trustees paid expenses - 1
The nature of the reimbursed expenses Travel Costs: rail fare and mileage
£ £
Total expenses reimbursed to trustees 100 341
11 Staff costs
2025 2024
Salaries and wages 110,976 104,678
Pensioncosts 7,110 6,309
118,086 110,987
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2025 2024
Number Number
- 2
- 2
Pension Scheme: NEST

Page 15

RSGB LIMITED Notes to the Accounts

12 Tangible fixed assets

12 Tangible fixed assets
Cost or revaluation
At 1 April 2024
Additions
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
13Debtors
Tradedebtors
Amounts owed by group undertakings
Other debtors
14Creditors:
amounts falling due within one year
Tradecreditors
Other taxes and social security
Other creditors
Deferredincome
15Creditors:
amounts falling due after more than one year
Deferredincome		 2025
£
20,706
-
-
20,706
2025
£
5,430
9,690
698
-
15,818
2025
£
2,225
2,225		 Fixtures,
fittings and
equipment
£
474
1,296
1,770
474
324
798
972
-		 Total
£
474
1,296
1,770
474
324
798
972
-
2024
£
10,992
7,671
3,090
21,753
2024
£
35,585
13,245
-
44,810
93,640
2024
£
1,650
1,650

Page 16

RSGB LIMITED

Notes to the Accounts

16 Movement in funds

16Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
17Analysis of net assets between funds
Fixedassets
Net current assets
Creditors due in more than one year and
provisions
18 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 April
2024
408,415
408,415		 Incoming
resources
(including
other
gains/losses
)
£
365,359
365,359

At 1 April
2024
£
481,952
481,952
481,952		 Resources
expended
£
(289,938)
(289,938)
Unrestricted
funds
£
972
485,089
(2,225)
483,836
Cashflows
£
(1,751)
(1,751)
(1,751)		 At31
March
2025
£
483,836
483,836
Total
£
972
485,089
(2,225)
483,836
At31
March
2025
£
480,201
480,201
480,201

Page 17

RSGB LIMITED

Notes to the Accounts

19 Commitments

Operating lease commitments

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

2025
Land and
buildings
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
£
amountedto:
20Related party disclosures
Controlling party		 2025
2024
Other
Land and
buildings
£
£
2025
£
7,110		 2024
Other
£
2024
£
6,309

Page 18

RSGB LIMITED Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Donations
Grants
Charitable activities
Projects
Subscriptions
Fees
Investments
Deposit Account Interest
Total income and endowments
Expenditure on:
Charitable activities
Projects
Subscriptions
Fees
WebsiteGrant
Total of expenditure on charitable
activities
Other expenditure
Other interest payable
Employeecosts
Salaries/wages
Pensioncosts
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
andequipment
Bankcharges		 Unrestricted
funds
2025
£
24,890
87,700
112,590
20,000
133,354
92,545
245,899
6,870
6,870
365,359
12,000
23,500
68,627
53,545
157,672
157,672
5
5
110,976
7,110
118,086
1,681
1,681
324
470		 Total funds
2025
£
24,890
87,700
112,590
20,000
133,354
92,545
245,899
6,870
6,870
365,359
12,000
23,500
68,627
53,545
157,672
157,672
5
5
110,976
7,110
118,086
1,681
1,681
324
470		 Total funds
2024
£
13,263
146,000
159,263
-
49,663
114,633
164,296
4,762
4,762
328,321
12,000
8,956
22,378
53,249
96,583
96,583
-
-
104,678
6,309
110,987
3,462
3,462
-
811

Page 19

RSGB LIMITED

Detailed Statement of Financial Activities

Generalinsurances
Information and publications
Subscriptions
Sundryexpenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 1,818
1,940
1,387
280
404
6,623
5,346
525
5,871
132,266
289,938
-
75,421
75 421
-
75,421
408,415
483,836		 1,818
1,940
1,387
280
404
6,623
5,346
525
5,871
132,266
289,938
-
75,421
75,421
-
75,421
408,415
483,836		 1,783
1,413
1,318
596
290
6,211
4,800
-
4,800
125,460
222,043
-
106,278
106,278
-
106,278
302,137
408,415

Page 20