OpenCharities

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

2022-07-31-accounts

REGISTERED COMPANY NUMBER: 08479090 (England and Wales) REGISTERED CHARITY NUMBER: 1154429

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

FOR

VETERANS OUTREACH SUPPORT

Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP

VETERANS OUTREACH SUPPORT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

Page
Report of the Trustees 1 to 14
Independent Examiner's Report 15
Statement of Financial Activities 16
Balance Sheet 17
Cash Flow Statement 18
Notes to the Cash Flow Statement 19
Notes to the Financial Statements 20 to 30

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2022. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Charitable Objects The Charity's Objects were updated in March 2022 to the following:

Vision

The vision of the Trustees is: "A nation in which ex-service personnel are valued, understood and supported according to their needs."

Mission Statement

The mission of VOS is "To meet the welfare, wellbeing, and mental health needs of veterans[1] ".

The term “veterans” encompasses ex-service personnel, their families and, where the appropriate eligibility criteria are met, their carers and helpers. Personnel who are still serving, especially those in transition out of the Armed Forces, are not excluded from support.

Page 1

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

OBJECTIVES AND ACTIVITIES Main Activities

2 Position gapped from June 2022 to end of reporting period.

Page 2

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

OBJECTIVES AND ACTIVITIES Values

VOS embraces and seeks to promote the following values:

Principles

The key principles that guide the organisation are to ensure:

Contribution made by Volunteers

VOS trustees and clinicians attend the monthly Drop-In on a pro bono basis. In addition, the Drop-Ins are supported by a team of 30+ volunteers who run the front of house, provide social support, and advise on and manage the engagement of SUs with DPs. A sub-set of the team have completed Mental Health First Aid training and act as peer supporters, running the weekly social and activity groups. In addition, our hard-working volunteer team of nearly 60 in total, represent VOS at the many information events and public displays that take place during the year.

Page 3

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

OBJECTIVES AND ACTIVITIES Delivery Partners

The monthly Drop-Ins are attended by empowered representatives from between 30-40 partner charities and agencies to deliver general welfare support to SUs. After the disruption to this service caused by the Covid-19 pandemic, during which some partners either ceased operating or had their operations curtailed, we were delighted to resume the monthly Drop-Ins during 2021-22, working with the following delivery partners:

Page 4

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

OBJECTIVES AND ACTIVITIES

Other Partnerships

Public benefit

In setting our objectives and planning our activities our trustees have had due regard to the Charity Commission's general guidance on public benefit.

ACHIEVEMENT AND PERFORMANCE

Effects of COVID-19 pandemic

The charity emerged from Covid regulations in a series of staged 'returns', impacted both by the ebb and flow of Government covid restrictions over Oct 2021 -Jan 2022 but also the need to upskill new staff who had arrived during covid restricted delivery but had no corporate knowledge of pre-covid delivery patterns. Furthermore, our statistics and feedback reveal a certain reluctance amongst our service users, volunteers, and delivery partners to return to full face to face delivery and interaction over the first months of 2022. Numbers in all these areas have continued to show a steady increase and we now are hitting our targets across the board whether in wellbeing specific activities or the larger monthly Drop In events. Grant makers have remained flexible in offering extensions where necessary to ensure planned roll out of activities could continue, albeit with extended timelines.

Drop-In Attendance

Having been unable to hold in-person Drop-Ins from April 2020 to June 2021, due to the Covid-19 restrictions and non-availability of our venues, we took some time over the summer of 2021 to update our volunteers' training, and then resumed the Drop-In service in September 2021. During the reporting period of these accounts, we registered a total of 149 new SUs at Drop-Ins, with a further 74 registered through other contact - by phone, walk-in or outreach visits. This compares with 125 total new registrations during 2020-21, when Drop-Ins did not take place.

Mental Health Support

Our clinical team has provided psychiatric assessment and review, diagnostic appointments, medication reviews and recommendations, psychological assessments, psychological therapies, and substance misuse support. Most sessions have been provided in person, but with the offering of telephone and virtual methods where service users prefer. Additionally, regular contact has been made with those service users on the waiting list for therapy to ensure risk is managed and that service user are updated on their progress on the waiting list.

A total of 964 hours of clinical activity has been delivered in this period with 84 clinical administration hours recorded to 94 service users.

Over the past year the clinical team have forged close working relationship with the Op Courage Veterans Mental Health team in the NHS and this has resulted in a number of referrals to them for crisis support via their high intensity team and assessment for complex treatment services.

There has also been a strong focus on building greater ties with the existing primary care Improving Access to Psychological Therapies (IAPT) teams across the region and, where needed, service users have been linked into this additional mental health support.

In addition, pathways are being developed with the local Recovery Hub, to ensure that service users with substance misuse issues receive appropriate care and treatment.

Ongoing work around stakeholder engagement continues, to ensure that all service users to VOS receive the best possible help and support.

Page 5

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

ACHIEVEMENT AND PERFORMANCE

Social Groups

Our weekly social groups in Southsea, Stubbington and online resumed in summer 2021 and have continued throughout this year, attracting a growing community of around 20 discrete attendees at each venue, each week. Additionally, a fortnightly social group is held in Waterlooville, and a new monthly social group has been set up in collaboration with Southern Housing Group, in Fratton. On the Isle of Wight, we hold weekly social groups in four different locations around the Island - Wroxall, Cowes, Sandown and Brighstone - with around 16 attendees at each venue.

Peer Supported Activities

Our wellbeing programme has grown significantly since lockdown was lifted. We have taken on board feedback from our veteran community, via polls and surveys, and begun offering significantly more opportunities in the evenings and the weekends, the result being that not only are we reaching more people but the average age of those we're reaching has dropped as we accommodate working-age veterans.

During the reporting period (Aug 2021 - Jul 2022), we provided over 100 activities in the community and over 200 social groups, which has led to more than 3400 social interactions by our beneficiaries. Additionally, this delivery has been in partnership, collaboration, or engagement with more than 30 local businesses, venues, charities, and other organisations, which further embeds and augments our mission within the wider civilian community, too.

The activities above have included painting, writing, bookbinding, lino printing, picture framing and other arts & crafts; guest speakers from the National Museum of the Royal Navy, and inspirational individuals; monthly 'Skittles & Snorkers' nights at the Royal Maritime Club; visits to museums; plus outdoor adventures including wellness walks, WetWheels, archery, sea fishing, crazy golf, sailing, and all manner of exciting heritage-vessel excursions resulting from a fantastic collaboration with the Portsmouth Naval Base Property Trust. Variety is a key component of our programme, ensuring that we have something for most people's tastes, regularly planning around the suggestions of our expanding community.

Evaluation of Benefits

VOS is committed to monitoring and evaluating the benefits of its work to ensure that all its activities are having the desired outcomes and outputs and its charitable aims are being achieved. Evaluation works at 2 levels:

CORE Report

Improved Mental Health is measured quantitively and qualitatively through a combination of clinical measurements. The diagram below is an indicative scatter plot of CORE scores of service users that have completed psychotherapy with VOS. For an individual to have made clinical improvement, the CORE score should drop by 5 points or more (the green area). Those whose improvement is less than 5 points (the white middle area) or their score increases (the purple area), are monitored by the clinical team. Occasionally, and for a variety of reasons, an individual may withdraw from therapy before their sessions are complete. The below graph details those service users who have completed therapy in the reporting period.

3 Generalised Anxiety Disorder; Patient Health Questionnaire; Impact of Events Scale-Revised; Alcohol Use Disorders Identification Test; Work and Social Adjustment Scale;

Page 6

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

ACHIEVEMENT AND PERFORMANCE CORE Report

Peer Support Impact Measurement

As the wellbeing social group and activities programme is complementary to the formal mental health support offered by VOS, an in-house measure has been developed which is a subjective assessment of feelings of joy, sadness and levels of anxiety. Analysis of returns show that all those who participate in the activity programme declare increased feelings of joy and reduced feelings of sadness after an activity and their levels of anxiety decreased. Returns of forms indicate ‘satisfied/highly satisfied’ by 100% of participants. Feedback comments have included:

Page 7

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

ACHIEVEMENT AND PERFORMANCE

Marketing and Communications

VOS has launched a new website in this year. Enabling us to better communicate what we do, our new website also enables us to champion our industry partners; share exciting news, blogs and updates; and further our mission and vision by reaching more people. Additionally, VOS has invested in ensuring we have a more consistent and collaborative social media engagement plan; and (acknowledging that not all our target audience is on social media) managing a proactive approach to running ads or reaching out into local magazines and newspapers. Equally, VOS has refined its communications with local news outlets, which has been especially valuable during this Falkands 40 commemorative year; we have been interviewed on BBC South, BFBS and more.

VOS is also proud to have been awarded 'Silver' in the Armed Forces Covenant Employer Recognition Scheme during this year. Not only do we support veterans, but we employ veterans, cadet-force workers, reservists and spouses of these communities.

Examples of our activities and outreach can be found on our website www.vosuk.org and across our social media channels on FaceBook, Instagram and Linked.

Veterans' Places, Pathways and People Programme

The Veterans Places, Pathways and People Programme for the South-East (VPPPSE), funded by the Armed Forces Covenant Fund Trust (AFCFT) commenced at the beginning of January 2022. The two-year programme, delivering under the collective title of 'Partnership in Mind' brings together a diverse thematic and geographical group of nine partners from across the South-East of England with the aim of providing a safe, more joined-up, and professional approach to the delivery of mental health and wellbeing support for veterans. It is widely acknowledged that the veteran community can seek different kinds of assistance at different times or stages in life. Offering a range of support and activities, from social groups and creative activities, to needs assessments and onward referrals, beneficiaries of the Partnership in Mind programme can access the whole range of services through a single network.

Included in the VOS-led partnership are the following organisations:

After a slow start, caused mainly by a difficult recruitment environment post-Covid, the programme has rapidly built into a solid and complimentary network, with partners working together to improve the lives of their beneficiaries, sharing best-practice, and ensuring that appropriate and safe pathways and support are in place at every stage of the journey. Successes have included the transition of veterans diagnosed with PTSD from statutory mental health care into wellbeing programmes and in some cases into employment. At the time of writing, 16 veterans have been assisted into employment, and a further 24 individuals are working towards employment. To the end of October 2022, over 1300 veterans have been supported by the programme.

Page 8

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

ACHIEVEMENT AND PERFORMANCE

Funding 2021-22

VOS received generous funding from a number of grant makers and donors during the reporting period. A breakdown of the grant funding awarded during 2021-22 is as follows:


breakdown of the grant funding awarded during
2021-22 is as fol
- Armed Forces Covenant Fund Trust £365,619
- Royal Navy and Royal Marines Charity £55,000
- Veterans Foundation £30,000
- RNRMC Helping Hands £25,000
- Royal Navy Benevolent Trust £20,073
- RAF Benevolent Fund £9,000
- Queen Mary's Roehampton Trust £8,000
- Legacy £69,965
- Other Donations & Local fundraising £40,084
- Gifts in kind £858

VOS is most grateful for all our grant funding, without which we would not have been able to sustain our services to veterans and their families. We are also incredibly grateful for the generous legacy received.

The Royal Maritime Club (RMC) is both our HQ and primary location from which the majority of VOS support and services are planned and delivered to our service users. The RMC provides VOS with a range of benefits, from reduced rent and room hire costs for VOS operation, events and activities, to the provision of emergency respite accommodation and food for VOS service users in need. Importantly, the RMC is a welcoming venue, familiar to veterans and families alike, with staff who understand and respect armed forces personnel and veterans. VOS could not enjoy the success it has had without the support and cooperation of the RMC, for which we are extremely grateful.

We would also like to thank our trustee and volunteer, Lt Cdr John Scivier RN (retd) for his superb efforts in organizing a ball to commemorate the 40th anniversary of the Falklands conflict, which raised a total of £25,000 for VOS, including generous donations by The Gosling Foundation and Babcock International.

Other support and donations, for which the charity is grateful have been received from Greenwich Hospital, Queen Alexandra's Royal Naval Nursing Association, Recycled Office Solutions, Asda Foundation and stores in Fareham, Gosport and Newport, Southern Co-op in East Cowes and Portsmouth, HMS Hermes Association, HMS Dainty Association, St Ann's Church (HMNB Portsmouth) and the generous participants in John Scivier's 200 Club. In addition, we are very grateful to our wonderful staff and volunteers who have represented VOS to raise both awareness and funds through attending local events, organising raffles and collections, and completing the Great South Run.

FINANCIAL REVIEW

Financial position

This has been a successful period for VOS, and we ended the year in a strong financial position. There was an excess of income over expenditure of £52,101, comprising £65,264 on restricted funds and -£13,163 on unrestricted funds. Restricted funds are those where donors have placed specific requirements on their use. Income for the year increased by £275,227 compared with the previous year.

The total funds brought forward from 31 July 2021 were £239,051, while total funds carried forward to the next financial year are £291,152. Details are in note 17 of the Notes to the Financial Statements.

At the end of the period cash assets (cash at bank) totalled £381,231. This includes grants received in the year from AFCFT that are deferred to 2022-23 - £85,956 is deemed to cover the next and subsequent financial years. The majority of cash funds are held in a deposit account and only transferred to the current account as required for immediate expenditure. The deposit account is interest bearing.

Page 9

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

FINANCIAL REVIEW

Management accounting reports are provided in advance of management and trustee meetings to all Board members.

The principal risk facing the Charity is that of long-term financial sustainability. Given the uncertainty of future funding streams, additional sources are continually investigated.

Reserves policy

A financial reserve of £100,000 is held. It is estimated that this sum would be sufficient to cover a minimum of three months' operating costs, to provide the drop-in facility and essential clinical services - three months is the usual length of a course of clinical treatment delivered to Service Users, so this would ensure that treatments could be completed. If Net Assets were to approach this level, the reserve would allow the Trustees to take action to address the funding issue and enable an orderly handover of services if necessary.

The reserve was increased from £50,000 to £100,000 during the previous financial year 2020-21. The reserve level is kept under regular review to ensure that it meets the needs of the charity, whilst not exceeding that required for the purposes above. In light of the growth of the charity during 2021-22, the Trustees have reviewed this in September 2022 and decided to increase the reserve level to £150,000 with effect from 1[st] August 2023.

The relatively high balance of funds in excess of our financial reserve being carried forward into the next financial year is a reflection of restricted funds that are held against future delivery of specific projects, and a generous unrestricted legacy received during the year. We found the uncertainty over the situation with Covid in the first half of this financial year, including the re-introduction of work-at-home guidance in December 2021 and January 2022, caused hesitancy on the part of Service Users and consequent slow starts to some project activities in the year. Where necessary, we have agreed extensions to grant funding periods with our funding partners - we are most grateful for their cooperation and assistance in enabling our programmes to continue.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Articles of Association.

Charity constitution

The Charity is a company limited by guarantee (Company number 08479090) incorporated on 8 April 2013 and a registered Charity (number 1154429) registered 1 November 2013. The Charity's constitution is set out in its Articles of Association (adopted 16 October 2013, amended 24 March 2022 and 29 September 2022).

Trustees Appointments

The Charity is governed by a Board of Trustees with responsibility for the strategic management of the Charity. The board consists of a minimum of four trustees and has no maximum number.

Annually, one third of the Trustees are required to retire by rotation dependent on the length of their service. Trustees may serve for a maximum of nine years unless they have served as Chair in which case that is extended to 12 years; they must then retire and may not be re-appointed (if eligible) without an interval of at least 12 months. The Charity recognises that the creation of a diverse Board is an important factor in recruiting the professional competence required to administer the Charity successfully while increasing the accountability and public confidence in the overall management of the organisation.

Full meetings of the Board took place on 16 September 2021, 9 December 2021, 18 January 2022, 24 March 2022 and 23 June 2022. The AGM was held on 24 March 2022, at which Mrs Ruth White, Surg Capt John Sharpley RN, and Dr Robin Kent retired by rotation and were re-elected. The meeting was held to receive and approve the Annual Company Accounts.

Page 10

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and Training of Trustees

New Trustees are inducted by the Chairman, the CEO and the other VOS staff. Trustees make use of the online training packages offered by the National Council of Voluntary Organisations (NCVO), of which VOS is a member. A training day for Trustees was held in June 2022 where an overview of roles, responsibilities and an update on current rules and regulations was given by an external trustee training provider.

Retirements

During the period of this report Mrs Ruth White, Surg Capt John Sharpley RN, and Dr Robin Kent retired by rotation and were re-elected. At each AGM, one-third of trustees must retire from office; this is by rotation of those who have been in office longest. If trustees were appointed on the same day, those to retire are determined by 'lot' or agreement amongst themselves.

In September 2022, the trustees approved an amendment to the Articles of Association, to add a stipulation that any trustee who has completed nine years' continuous service since 10 September 2015 shall retire at the next AGM and may not be re-appointed (if eligible) without an interval of at least 12 months. If the trustee has served as Chairman at any point during the nine years, then the period of continuous service is extended to 12 years until an interval is required. This change was registered at Companies House on 20 October 2022 and submitted to the Charities Commission.

Management & Clinical Staff

Ian Millen remains in post as CEO, supported by a small team of permanent staff managing VOS's three pillars of service delivery: Clinical, Wellbeing and Welfare. That team is supplemented by external contractors providing clinical and other services.

Volunteers

VOS is pleased to be a member of the National Council for Volunteer Organisations (NCVO), which helps underpin our management of and support to VOS Volunteers. VOS has continued with the recruitment of additional volunteers during the year and now has approximately 60 volunteers supporting the charity. A majority of our volunteering team (primarily in peer support) having completed a series of training commitments, including: Mental Health First Aid (MHFA), Professional Boundaries, Trauma Informed Veteran Aware, Dementia Awareness and Suicide Awareness. VOS has run two training days this year for its volunteer cohort, to enable our diverse individuals to come together as a strengthened team. VOS has also invested in training to support interested volunteers to adopt a 'Lead Volunteer' role in our activity programmes: welcoming participants, recording data, taking photographs, and reporting back; this development has underpinned our ability to deliver an increased & more locationally-diverse portfolio of opportunities, as well as serving to increase the confidence of our volunteers.

Additionally, we have proactively invited volunteers to contribute blogs and other copy, to publish on our website and social media material, thereby increasing the types of engagement with the charity's talented volunteer team. Our volunteers also supported us in attending 17 different community events during this year - from Portsmouth Pride to Armed Forces Day; from ASDA stalls to HMS Collingwood open day; and from IOW Riverfest to Northwood House Fair.

By way of demonstrating an economic equivalent of our volunteers' time-donation to VOS, we can use an example from April-June 2022: our team donated a conservative estimate of 2192 hours. Multiplying these hours by an accepted monetary figure of £13.70[4] , results in an economic value of over £30,000 in donated hours, or roughly £10,000 a month.

VOS is very grateful to its dedicated cohort of excellent volunteers, without whom we could not deliver such varied and quality support to our VOS community.

Equivalent cost of volunteering: https://www.powertochange.org.uk/wpcontent/uploads/2020/06/Value_of_Volunteering_Working_Paper_Final.pdf

Page 11

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Clinical Governance

In 2021 VOS entered the first development year for the Quality Network for Veterans Mental Health Services (QNVMHS) through the Royal College of Psychiatrists and achieved very positive feedback, with a subsequent invitation to apply for full accreditation in June 2023. The team are currently working towards this accreditation.

VOS remains a signatory to Cobseo's Guiding Principles for the Delivery of Veterans' and Service Families' Mental Healthcare. The aim of the principles is to ensure that organisations that provide mental healthcare (in any form) for serving or ex-serving personnel and their families do so in a manner which is safe, does no harm and facilitates properly informed decisions about the care they might receive. Organisations that follow the principles have demonstrated that they have taken reasonable steps to assure that they provide a safe and reasonable service and do no harm.

Delivery Partners Code of Conduct

A Code of Conduct has been established to ensure that Delivery Partners share VOS's values and can be regarded as trustworthy by SUs. All Delivery Partners are invited to sign up to the Code, by which they agree to:

In addition, organisations offering therapeutic interventions agree to:

Page 12

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

REFERENCE AND ADMINISTRATIVE DETAILS Charity Name

Veterans Outreach Support

Other Name the Charity Uses VOS

Registered Company number

08479090 (England and Wales)

Registered Charity number

1154429

Registered office

Larch House Parklands Business Park Denmead Hampshire PO7 6XP

Charity’s Principal Address

Royal Maritime Club 75-80 Queen Street Portsmouth PO1 3HS

Trustees

Col (Retd) J M Bowles (Re-elected 12 May 2020 and elected Chairman 21 Mar 2019) Mr M Dawe (Co-opted 17 Sep 2020 and elected on 18 Mar 2021) Dr R S G Kent (Re-elected 24 Mar 2022) Lt Cdr RN (Retd) A Sard (Co-opted 12 May 2020 and elected on 18 Mar 2021) Lt Cdr RN (Retd) J Scivier (Re-elected 12 May 2020) Surg Capt J G Sharpley RN (Re-elected 24 Mar 2022) AVM (retd) A Stables (Co-opted 10 Dec 2020 and elected on 18 Mar 2021) Cdr RN (Retd) R Williams (Co-opted 21 Jun 2018 and elected 11 Dec 2018) Mrs R C White (Re-elected 24 Mar 2022) - (Vice Chairman)

President

Rear Admiral Sir Jeremy de Halpert KCVO CB

(Appointed 27 February 2014)

Honorary Vice Presidents

Surg Capt RN (Retd) M R O'Connell CPO (Retd) Joe Erskine Mrs A E M Townsend WO1 RN (Retd) David Watts Maj (retd) M Powell

Chief Executive

Cdr (Retd) Ian Millen

Clinical Lead

Vacant post

Page 13

VETERANS OUTREACH SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP

Bankers

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Approved by order of the board of trustees on 15 December 2022 and signed on its behalf by:

Col (Retd) J M Bowles Chairman

Page 14

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF VETERANS OUTREACH SUPPORT

Independent examiner's report to the trustees of Veterans Outreach Support ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2022.

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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 accounts 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give 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 Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Gavin Whitter ICAEW Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP

Date: 20 December 2022

Page 15

VETERANS OUTREACH SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
110,907
Charitable activities
Veterans welfare
77,000
Investment income
3
177
Other income
-
Total
188,084
EXPENDITURE ON
Charitable activities
5
Veterans welfare
204,005
NET INCOME/(EXPENDITURE)
(15,921)
Transfers between funds
17
2,758
Net movement in funds
(13,163)
RECONCILIATION OF FUNDS
Total funds brought forward
174,168
TOTAL FUNDS CARRIED FORWARD
161,005		 Restricted
funds
£
-
448,568
-
-
448,568
380,546
68,022
(2,758)
65,264
64,883
130,147		 31.7.22
Total
funds
£
110,907
525,568
177
-
636,652
584,551
52,101
-
52,101
239,051
291,152		 31.7.21
Total
funds
£
35,367
322,358
29
3,671
361,425
291,684
69,741
-
69,741
169,310
239,051

The notes form part of these financial statements

Page 16

VETERANS OUTREACH SUPPORT

BALANCE SHEET 31 JULY 2022

Notes
FIXED ASSETS
Tangible assets
13
CURRENT ASSETS
Debtors
14
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31.7.22
£
21,532
35,813
381,231
417,044
(147,424)
269,620
291,152
291,152
161,005
130,147
291,152		 31.7.21
£
1,429
4,853
368,640
373,493
(135,871)
237,622
239,051
239,051
174,168
64,883
239,051

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Trustees and authorised for issue on 15 December 2022 and were signed on its behalf by:

Col (Retd) J M Bowles - Chairman

The notes form part of these financial statements

Page 17

VETERANS OUTREACH SUPPORT

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 31.7.22
£
12,414
12,414
-
177
177
12,591
368,640
381,231		 31.7.21
£
58,527
58,527
(610)
29
(581)
57,946
310,694
368,640

The notes form part of these financial statements

Page 18

VETERANS OUTREACH SUPPORT

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2022

FOR THE YEAR ENDED 31 JULY 2022
1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.7.22 31.7.21
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 52,101 69,741
Adjustments for:
Depreciation charges 1,365 1,079
Interest received (177) (29)
Donated goods and services (858) -
Increase in debtors (30,960) (4,852)
Decrease in creditors (9,057) (7,412)
Net cash provided by operations 12,414 58,527
  1. ANALYSIS OF CHANGES IN NET FUNDS
At 1.8.21 Cash flow At 31.7.22
£ £ £
Net cash
Cash at bank and in hand 368,640 12,591 381,231
368,640 12,591 381,231
Total 368,640 12,591 381,231

The notes form part of these financial statements

Page 19

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Income

Donations and legacies and grants that provide core funding or are of a general nature are recognised where there is entitlement, the receipt is probable and the amount can be measured with sufficient reliability. Such income is only deferred when:

Investment income is recognised on a receivable basis.

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific conditions is recognised as earned (as the related goods and services are provided). Grant income included in this category provides funding to support activities and is recognised where there is entitlement, the receipt is probable and the amount can be measured with sufficient reliability.

Volunteers and donated services

The value of services provided by volunteers is not incorporated into these financial statements.

Where goods or services are provided to the charity as a donation that would normally be purchased from suppliers, this contributions is included in the financial statements at an estimate based on the value of the contribution to the charity.

Expenditure

Expenditure is recognised when a liability is incurred. Contractual arrangements are recognised as goods or services are supplied.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

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

Improvements to property - 20% on cost Fixtures and fittings - 25% on cost Computer equipment - 33% on cost

Individual fixed assets costing £500 or more are capitalised at cost.

Page 20

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

1. ACCOUNTING POLICIES - continued

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donated goods and services
Donations
Legacies
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Veterans welfare
Grants received, included in the above, are as follows:
Ministry of Defence - LIBOR Funding
Royal Navy and Royal Marines Charity
Seafarers UK
RAF Benevolent Fund
Greenwich Hospital Grant
HIWCF
Queen Mary's Roehampton Trust
The Veterans' Foundation
The Royal Naval Benevolent Trust
Portsmouth City Council
Carried forward		 31.7.22
£
858
40,084
69,965
110,907
31.7.22
£
177
31.7.22
£
525,568
31.7.22
£
-
80,000
10,000
4,000
-
-
8,000
30,000
20,073
-
152,073		 31.7.21
£
-
35,367
-
35,367
31.7.21
£
29
31.7.21
£
322,358
31.7.21
£
33,332
90,000
10,000
12,708
40,000
500
6,000
30,000
20,964
250
243,754

Page 21

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

4.
INCOME FROM CHARITABLE ACTIVITIES - continued
Brought forward
Armed Forces Covenant Fund
5.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 6)
£
Veterans welfare
383,208
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Direct charitable costs
Training costs
Subcontracted clinical fees
Travel and subsistence
DBS checks
VPPP Partner payments
7.
GRANTS PAYABLE
Veterans welfare
The total grants paid to institutions during the year was as follows:
ASDIC		 31.7.22
£
152,073
373,495
525,568
Support
costs (see
note 8)
£
201,343
31.7.22
£
104,121
21,343
1,035
61,002
10,401
236
185,070
383,208
31.7.22
£
-
31.7.22
£
-		 31.7.21
£
243,754
78,604
322,358
Totals
£
584,551
31.7.21
£
68,352
4,998
868
90,192
2,278
389
-
167,077
31.7.21
£
3,804
31.7.21
£
3,804

Page 22

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

8. SUPPORT COSTS

Governance
Management
costs
£
£
Veterans welfare
199,873
1,470
Support costs, included in the above, are as follows:
Management
31.7.22
Veterans
welfare
£
Wages
126,328
Social security
7,002
Pensions
2,544
Insurance
2,500
Telephone
3,375
Postage and stationery
2,407
Advertising
8,067
Sundries
3,336
Rent
4,737
Computer and software costs
8,685
Legal and professional fees
3,726
Repairs and renewals
3,166
Subscriptions
2,389
Recruitment expenses
7,871
Donations
-
Bookkeeping and accountancy support
12,375
Depreciation of tangible assets
1,365
199,873
Governance costs
31.7.22
Veterans
welfare
£
Accountancy and independent
examination fees
1,470
9.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.7.22
£
Depreciation - owned assets
1,365		 Totals
£
201,343
31.7.21
Total
activities
£
80,582
3,233
1,551
2,259
2,811
1,062
1,982
1,075
2,576
15,634
1,500
611
801
-
181
2,390
1,079
119,327
31.7.21
Total
activities
£
1,476
31.7.21
£
1,080

Page 23

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

10. TRUSTEES' REMUNERATION AND BENEFITS

During the year no (2021: one) trustee directors were remunerated by the charitable company totalling £Nil (2021: £3,284) for the following clinical services. As stated in the Report of the Trustees last year, VOS has ceased remuneration of trustee directors and this practice will not recur.

Subcontracted
Dr R S G Kent - Clinical		 2022
£
-
-
-		 2021
£
3,284
3,284
3,284

During the year four (2021: no) trustees made donations to the charitable company totalling £17,530 (2021: £Nil). Of this total, £16,800 was funds raised from the 40th anniversary Falklands Ball held on behalf of VOS.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2022 nor for the year ended 31 July 2021.

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 31.7.22
£
221,307
14,625
4,063
239,995		 31.7.21
£
143,923
7,049
2,746
153,718

The average monthly number of employees during the year was as follows:

Direct charitable
Support		 31.7.22
4
4
8		 31.7.21
3
3
6

No employees received emoluments in excess of £60,000.

Page 24

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
35,367
-
Charitable activities
Veterans welfare
218,754
103,604
Investment income
29
-
Other income
3,671
-
Total
257,821
103,604
EXPENDITURE ON
Charitable activities
Veterans welfare
220,468
71,216
NET INCOME
37,353
32,388
Transfers between funds
(19,395)
19,395
Net movement in funds
17,958
51,783
RECONCILIATION OF FUNDS
Total funds brought forward
156,209
13,101
TOTAL FUNDS CARRIED FORWARD
174,167
64,884
13.
TANGIBLE FIXED ASSETS
Improvements
Fixtures
to
and
Computer
property
fittings
equipment
£
£
£
COST
At 1 August 2021
-
3,197
5,592
Additions
18,266
3,202
-
At 31 July 2022
18,266
6,399
5,592
DEPRECIATION
At 1 August 2021
-
3,197
4,163
Charge for year
-
286
1,079
At 31 July 2022
-
3,483
5,242
NET BOOK VALUE
At 31 July 2022
18,266
2,916
350
At 31 July 2021
-
-
1,429		 Total
funds
£
35,367
322,358
29
3,671
361,425
291,684
69,741
-
69,741
169,310
239,051
Totals
£
8,789
21,468
30,257
7,360
1,365
8,725
21,532
1,429

Included in improvements to property and fixtures and fittings is £20,610 for assets under construction at the balance sheet date. Consequently no depreciation has been charged on these in the year ended 31 July 2022.

Page 25

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Accrued expenses
Deferred income
Deferred income
Deferred income comprises grants received for future financial periods.
Balance brought forward
Amount released to incoming resources
Amount deferred in the year
Balance carried forward
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
21,125
407
Current assets
182,409
234,635
Current liabilities
(42,529)
(104,895)
161,005
130,147

Page 26

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

17. MOVEMENT IN FUNDS

Net
movement
At 1.8.21
in funds
£
£
Unrestricted funds
General fund
74,168
(15,921)
Contingency fund
100,000
-
174,168
(15,921)
Restricted funds
RNRMC Helping Hand
13,356
5,733
AFCFT Force for Change
4,114
(4,356)
AFCFT Veterans Shall not be
Forgotten
2,519
(621)
AFCFT Positive Pathways 1 IOW
6,400
(4,813)
AFCFT Tackling Loneliness
12,469
30,813
AFCFT Positive Pathways 2 Hants
17,192
(5,184)
AFCFT Positive Pathways 3 Outdoor
5,833
(4,558)
Forces Connect South East
3,000
-
AFCFT Afghan SS
-
18,831
AFCFT Strand 1 Clinical
-
11,847
AFCFT VPPP
-
14,616
AFCFT VPPP Development
-
5,714
64,883
68,022
TOTAL FUNDS
239,051
52,101
Net movement in funds, included in the above are as follows:		 Transfers
between
funds
£
2,758
-
2,758
-
242
-
-
-
-
-
(3,000)
-
-
-
-
(2,758)
-		 At
31.7.22
£
61,005
100,000
161,005
19,089
-
1,898
1,587
43,282
12,008
1,275
-
18,831
11,847
14,616
5,714
130,147
291,152
Unrestricted funds
General fund
Restricted funds
RNRMC Helping Hand
RNBT
AFCFT Force for Change
AFCFT Veterans Shall not be
Forgotten
AFCFT Positive Pathways 1 IOW
Veterans Foundation
AFCFT Tackling Loneliness
AFCFT Positive Pathways 2 Hants
AFCFT Positive Pathways 3 Outdoor
AFCFT Afghan SS
AFCFT Strand 1 Clinical
AFCFT VPPP
AFCFT VPPP Development
TOTAL FUNDS		 Incoming
resources
£
188,084
25,000
20,073
6,667
-
15,538
30,000
55,416
15,750
11,667
20,417
12,500
229,826
5,714
448,568
636,652		 Resources
Movement
expended
in funds
£
£
(204,005)
(15,921)
(19,267)
5,733
(20,073)
-
(11,023)
(4,356)
(621)
(621)
(20,351)
(4,813)
(30,000)
-
(24,603)
30,813
(20,934)
(5,184)
(16,225)
(4,558)
(1,586)
18,831
(653)
11,847
(215,210)
14,616
-
5,714
(380,546)
68,022
(584,551)
52,101

Page 27

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Contingency fund
Restricted funds
RNRMC Helping Hand
ASDIC
AFCFT Force for Change
AFCFT Veterans Shall not be
Forgotten
AFCFT Positive Pathways 1 IOW
AFCFT Tackling Loneliness
AFCFT Positive Pathways 2 Hants
AFCFT Positive Pathways 3 Outdoor
Forces Connect South East
TOTAL FUNDS		 At 1.8.20
£
156,209
-
156,209
5,426
7,675
-
-
-
-
-
-
-
13,101
169,310		 Net
movement
in funds
£
37,354
-
37,354
7,930
(7,675)
4,114
(3,981)
(3,495)
12,469
17,192
5,833
-
32,387
69,741		 Transfers
between
funds
£
(119,395)
100,000
(19,395)
-
-
-
6,500
9,895
-
-
-
3,000
19,395
-		 At
31.7.21
£
74,168
100,000
174,168
13,356
-
4,114
2,519
6,400
12,469
17,192
5,833
3,000
64,883
239,051

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
RNRMC Helping Hand
ASDIC
AFCFT Force for Change
AFCFT Veterans Shall not be
Forgotten
AFCFT Positive Pathways 1 IOW
AFCFT Tackling Loneliness
AFCFT Positive Pathways 2 Hants
AFCFT Positive Pathways 3 Outdoor
TOTAL FUNDS		 Incoming
resources
£
257,822
25,000
-
13,333
13,500
13,854
14,583
17,500
5,833
103,603
361,425		 Resources
Movement
expended
in funds
£
£
(220,468)
37,354
(17,070)
7,930
(7,675)
(7,675)
(9,219)
4,114
(17,481)
(3,981)
(17,349)
(3,495)
(2,114)
12,469
(308)
17,192
-
5,833
(71,216)
32,387
(291,684)
69,741

Contingency Fund

The contingency fund is calculated to cover a minimum of three months' operating costs to provide the drop-in facility and essential clinical services. In the event of a funding crisis, this will give the trustees time to address the issue and plan the best action to take.

Page 28

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

17. MOVEMENT IN FUNDS - continued

ASDIC

ASDIC funding was provided to support a programme to join-up service drop-in centres across the UK, with the aim of sharing best practice and providing support and guidance under the structure of a membership association. ASDIC was registered as a charity in its own right in August 2020.

RNRMC- Helping Hands

The Helping Hands grant funds projects that recruit volunteers to provide support, friendship and practical help for Royal Navy beneficiaries, specifically; to combat loneliness and social isolation, to promote health and wellbeing and to prevent escalation of need or deterioration in health.

AFCFT Force for Change

Establishing a dedicated team of volunteers to provide an outreach service to those who are isolated and lonely and / or are unable to visit VOS.

AFCFT Veterans Shall not be Forgotten - Click & Connect project

This shifted VOS's in person operations to the digital domain, with staff and volunteers working remotely during the Coronavirus pandemic, to ensure continuity of service as far as possible. Clinical therapies, peer/social group support and activities were delivered online and by telephone, with hybrid provision now continuing to make VOS's services more accessible.

AFCFT Positive Pathways 1 IOW - Extending activities aimed at combating social isolation and loneliness, through developing new skills and friendships, to the veteran community on the Isle of Wight.

AFCFT Positive Pathways 2 - Hants - Building on the success of VOS's activities programme to extend to more locations in Hampshire.

AFCFT Positive Pathways 3 - Outdoor - A peer supported programme of outdoor activities aimed at promoting confidence, wellbeing and positive mental and physical health, through learning new skills, helping others and contributing to our local communities.

AFCFT Tackling Loneliness

Providing Welfare Officers in Portsmouth and the Isle of Wight to identify and engage with lonely and isolated veterans of all ages.

Forces Connect South East

This grant from Surrey County Council on behalf of Forces Connect South East and the Armed Forces Covenant Fund contributes to the costs of a Veterans' Hub at Wecock Farm providing activity and support groups.

AFCFT Afghan SS

This grant extends the provision of VOS's outdoor activities and wellbeing support to veterans impacted by the UK's involvement in Afghanistan.

AFCFT Strand 1 Clinical

This funding is to meet the increased demand for, and complexity of, mental health support for veterans and families, by enhancing VOS's clinical team with additional psychological and psychiatric resource, providing improved support to those in need.

AFCFT VPPP

VOS is the grant holder for the Veterans' Places, Pathways and People (VPPP) Programme for the South East, working with a portfolio of nine project partners across the region delivering mental health and wellbeing support to veterans.

AFCFT VPPP Development

This grant was awarded to support the development of the VPPP portfolio through improved management and administration, working to ensure sustainability of projects beyond the VPPP grant period, and strengthening the network in the South East region.

Page 29

continued...

VETERANS OUTREACH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

18. RELATED PARTY DISCLOSURES

There were no related party transactions in the year ended 31 July 2022 or 31 July 2021 other than those disclosed in note 9.

19. ULTIMATE CONTROLLING PARTY

The charitable company is under the control of its trustees. No one trustee has control of the charitable company.

Page 30