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2023-12-31-accounts

Company Registration No. 09288812 (England and Wales) Charity Registration No. 1161586

Rapid Relief Team (A company limited by guarantee)

Annual report and financial statements For the year ended 31 December 2023

Rapid Relief Team

Contents

Page
Reference and administrative details 1
Trustees’ report 2
Independent auditors’ report 11
Consolidated statement of financial activities 15
Balance sheets 16
Consolidated statement of cash flows 17
Notes to the financial statements 18

Rapid Relief Team

Reference and administrative details

Trustees Sam Blackledge
David Brown (resigned 27 March 2024)
Roderick Buckley
Russell Lynes
Benjamin Napthine
Daniel Reiner (appointed 27 March 2024)
Murray Robertson (resigned 27 March 2024)
Ted Soulsby (appointed 27 March 2024)
Andrew Turner
Registered office Pivot House
24 Little End Road
Eaton Socon
St Neots
PE19 8JH
Company Registration No. 09288812
Charity Registration No. 1161586
Bankers National Westminster Bank Plc
Independent Auditors Saffery LLP
71 Queen Victoria Street
London
EC4V 4BE

Page 1

Rapid Relief Team

Trustees’ report For the year ended 31 December 2023

The Trustees are pleased to present their annual report and financial statements of the charity and group for the period ended 31 December 2023.

Mission

To serve people with care and compassion in times of need.

Vision

For the Plymouth Brethren Christian Church to express Christian principles of care and compassion, by way of benevolent relief to people in need.

Values

Community, compassion and support.

Structure, governance and management

The Charity is a company limited by guarantee registered at Companies House on 30 October 2014 and with the Charity Commission in England and Wales on 8 May 2015. The Charity is governed by its Memorandum and Articles of Association dated 30 October 2014.

The trustees, as listed on page 1, fulfil the roles of both company directors in accordance with the Companies Act 2006 and charity trustees in accordance with the Charities Act 2011. They are referred to throughout this report as Trustees.

Following a recruitment process the first Trustees were appointed as the Founders of the charity based on their CVs, training, aptitude and prior experience in commerce and other charitable entities. An ongoing training program is in place, initially covering risk management, food hygiene, first aid and occupational health & safety. Further Trustees will be appointed by the existing Trustees when deemed necessary as the charity grows and the skill set of the existing trustees is assessed.

All key management decisions were made by the Trustees as a body. The trustees, as key management personnel, do not receive any remuneration. However, over the coming years a more formal system of delegation is expected to be implemented and additional paid staff employed.

Rapid Relief Team is currently managed by the Board of Directors and is supported by a devoted team of regional and local team leaders. In the UK there are nine Regional Team Leaders managing a total of eighty seven local teams with a volunteer pool of in excess of 4,000 to draw on. Within each local team is a structure of core volunteer support personnel with dedicated responsibilities such as Facilities Co-ordinator, Labour Co-ordinator etc. Volunteers are largely drawn from members of the Plymouth Brethren Christian Community. Each region has an assigned chain of command each person in the team understand their responsibilities and who they report to.

Rapid Relief Team (RRT) is part of a global charitable organisation with teams in Australia, North and South America, the Caribbean, Canada, New Zealand and Europe. We have replicated our Organisational Chart in every region globally to ensure uniformity across our operations and our teams are generally of a similar size and work to a consistent standard with established protocols.

Page 2

Rapid Relief Team

Trustees’ report (continued) For the year ended 31 December 2023

Relationship with related parties

Related party transactions are set out in note 16 of the financial statements.

Objectives and activities

The objects of the charity are:

“(1) The relief of poverty, sickness, suffering, distress, disability or destitution in such ways as are exclusively charitable, in particular (but not without limiting the generality of the foregoing) by providing assistance and support to people who are in need as a result of the following circumstances;

a) Natural disasters including, but not limited to, flood, drought, fire, heatwave, landslide, storm, tornado and earthquake;

b) Emergencies, including emergencies occasioned by accident;

c) Any effects of adverse climate change; or

d) Any unexpected situations of a like nature to those contemplated by paragraphs (a), (b), and (c) of this article that arise and which threaten, or could threaten, life or property and

(2) Any other charitable purpose which the Trustees may from time to time select.”

In the furtherance of these objects the charity RRT uses its charitable resource to help those in need operating our services in two categories, reactive and proactive.

Reactive

RRT teams are at the ready for the unexpected, for when disaster strikes with floods, fires, storms and major incidents impacting the community. Rapid Relief Team can be rapidly deployed to assist government emergency services and works closely with them to provide catering for their teams and support for those directly affected by these events.

The focus of our service is, but is not limited to, catering and refreshments. Our labour forces are structured, trained and willing to give up time and energy to contribute to the common goal of reducing suffering and loss in times of need.

Our services are facilitated using custom-designed equipment such as rapid deployment equipment trailers, barbeque trailers, coffee trailers and marquees. Substantial investment in such equipment ensues the rapid and effective delivery of the services provided by the Rapid Relief Team.

All our major items of equipment are designed and manufactured as a prototype and undergo rigorous evaluation in the field to ensure they suit their given purposes efficiently before replication.

Proactive

RRT offers quality and efficient catering and refreshment assistance to charitable and government organisations confronting some of humankind’s greatest challenges, including heart disease, cancer research and the plight of the homeless.

Our catering assistance to these charities typically includes cooking and serving meals, often with the provision of barista coffee and the supply of bottled water.

We support the missions and government bodies who seek to aid these people by contributing to and supporting the many charitable organisations. Over the year we have donated numerous food packs,

Page 3

Trustees’ report (continued) For the year ended 31 December 2023

Rapid Relief Team

hygiene kits, thermal clothing packs and blankets nationally as we visit the missions, meet the homeless in the street and support the soup runs in our cities.

Achievements and Performance

2023 was a defining year for RRT UK, marked by compassion in action. We have consistently demonstrated our core values of care, compassion, and community spirit through partnerships and dedicated initiatives.

A highlight is our unbroken support for those impacted by the ongoing crisis in Ukraine. As the conflict continued, 2023 saw us shift our Food Box program from relying on RRT volunteers to partnering with SaveUA, a Ukrainian-based charity. SaveUA employs internally displaced Ukrainian refugees to pack and deliver our RRT Food Boxes to 11 different regions, helping to alleviate food insecurity issues many are experiencing.

Our partnership with SaveUA has provided a sustainable solution to our support, enabling us to make a tangible difference in the lives of countless individuals, offering hope and relief in this time of adversity. The RRT Food Boxes are filled with products from national producers and suppliers, providing an avenue to sell their goods, thus supporting the Ukrainian economy with revenue and employment.

Closer to home, RRT extended its support to the Merseyside Police Service through various operations and initiatives. Significant events such as October’s Labour Conference, attended by over 16,000 delegates, raised additional challenges to the policing and security operation. RRT provided meals and refreshments to the Force over the four days, ensuring quality sustenance for all police officers. Our catering also contributes to positive morale for those who worked tirelessly to ensure the event went smoothly for all attendees.

Similarly, during the Eurovision event, which demanded considerable resources from the Police Force, our volunteers ensured the well-being of Merseyside's officers was taken care of whilst they were in action. It was paramount that the police officers were supported adequately as they interacted with attendees. Feedback from the officers supports the notion that by providing a delicious and nourishing meal, the enthusiasm of those on duty is buoyed, enhancing their ability to effectively focus on the demands of their role.

Once again, RRT lent its support to the My Name’s Doddie Charity supporting their bike ride from Cardiff to Scotland to raise funds for Motor Neurone Disease (MND) research. This endeavour not only showcased our commitment to charitable causes but also highlighted the importance of solidarity in addressing pressing health challenges.

Throughout 2023, RRT remained committed to its mission to make a positive impact - one small act of kindness at a time. Whether it was the smiles on the faces of those we helped or the small successes we achieved along the way, every action is motivated by our desire to provide care and compassion. We are confident working collectively as a team, will continue to extend a helping hand to provide support to those during the greatest challenges.

2023 Highlights

Throughout 2023, RRT UK partnered with over 400 beneficiaries, including schools, charities, government bodies, and emergency services.

Page 4

Rapid Relief Team

Trustees’ report (continued) For the year ended 31 December 2023

Each of our beneficiaries has a unique focus, delivering a positive impact across diverse groups and people in need. For example, our collaboration with the Royal National Lifeboat Institution (RNLI) has supported this charitable entity and its volunteers to deliver on their efforts of saving lives at sea. Alternatively, supporting the YMCA with assistance and resources helps to achieve its goal of empowering young people to achieve a better quality of life within the community. Alder Hey Children's Charity aims to raise funds to provide medical equipment and facilities to enhance the healthcare and well-being of those hospitalised at the Alder Hey Children’s Hospital. RRT continued our collaboration with CEO Sleepout UK, which raises funds to fight homelessness. Our volunteers attended 25 Sleepout events, cooking a hot breakfast for participants, who spent a cold winter’s night sleeping rough.

We also assisted the Environment Agency, a government agency that helps protect and improve the environment.

Additionally, RRT worked with various police services, firefighters, coast guards, and emergency services crews across the UK to provide support during significant events such as the Luton Airport Fire, the Labour Conference in Liverpool, as well as various Open and Training Days.

A new initiative was launched with The Lighthouse Construction Industry Charity. Our Construction Community Connect campaign is designed to encourage construction workers to attend stand-up days on construction sites, where they can talk about mental health to dispel associated stigmas, but they can also gain access to support services. The Lighthouse Construction Industry Charity is the only entity of its type that provides emotional, physical, and financial well-being support to construction workers and their families.

These partnerships have not only provided immediate relief but also fostered long-term resilience and community support, making a tangible difference in the lives of those we serve.

The year in numbers:

TOTAL EVENTS 439 TOTAL VOLUNTEER
HOURS		 18,866
TOTAL MEALS SERVED 133,082 TOTAL FOOD
BOXES DONATED		 10,688
TOTAL FOOD BOX
MEALS
(# of Food Boxes x 12)		 128,256

EMERGENCY SERVICES

TOTAL EVENTS 180 MEALS SERVED 49,164
VOLUNTEER HOURS 7,736

Page 5

Rapid Relief Team

Trustees’ report (continued) For the year ended 31 December 2023

YOUTH

TOTAL EVENTS 24 MEALS SERVED 9,834 VOLUNTEER HOURS 1,031

HOMELESSNESS, POVERTY & HARDSHIP

TOTAL EVENTS 147 MEALS SERVED 54,009 VOLUNTEER HOURS 6,317

HEALTH & DISABILITY

TOTAL EVENTS 88 MEALS SERVED 20,075
VOLUNTEER HOURS 3782

OTHER PRODUCTS STATISTICS

UKRAINE FFB’s 231,120
SMARRT BARS 91,000

Examples of some of the activities we have been involved in during the year

Collaborative Action Delivers Action to 24-Hour Food Bank

The RRT Peterhead team have worked for many years with Scotland Fire and Rescue Service’s Community Station. However, 2023 saw this support elevated through two specific initiatives designed to support our families struggling with food insecurity.

In August, with the support of RRT, the Peterhead Community Fire Station launched an ‘Out of Hours’ Foodbank providing 24-hour access to emergency food supplies to those in crisis. Unlike many food bank operations, this new initiative does not require a referral or completed forms to receive food relief.

RRT’s iconic Food Boxes are core to the program, providing two to three days’ worth of provisions. The program complements the North Aberdeenshire Foodbank which has a limited schedule, thus ensuring that anyone in need will always be able to access essential food items.

The Food Bank program swiftly demonstrated tangible outcomes.

Page 6

Trustees’ report (continued) For the year ended 31 December 2023

Rapid Relief Team

One example lies with a recently immigrated Afghan family. Arriving in Peterhead to seek refuge from their war-torn home, with only one bag between them. The children were provided with RRT Food Boxes through the Peterhead ‘Out of Hours’ Food Bank program.

Despite confronting numerous hurdles, this resilient family generously helped other refugee families as they arrived in Peterhead. By sharing information about the program, they ensured others would also have access to essential food items.

To date, the program has supported 50 local families.

The team at the fire station also identified another opportunity to support the Peterhead community, proposing a Breakfast Club. The Warm Space Children’s Breakfast Club, a collaboration including Police Scotland, and local charity Men United, provided free breakfast to children who may miss out on a meal while schools are closed during the holidays. Open to children aged from three to 16, the program ran during the October and December school break. 160 children enjoyed a burger meal which was provided by RRT to support the initiative.

Peterhead is a tight-knit community that exemplifies how working together can benefit those experiencing hardship in our communities. It has been encouraging to see the Central School, the Aberdeenshire Council, Scotland Fire and Rescue Service as well as Scotland Police and local charities united in their efforts of support. RRT volunteers feel humbled to play a small part in a story that is a testament to the power of shared support.

Financial review

The group raises funds from a variety of individual, foundation and corporate supporters. The corporate subsidiary also sells branded and other RRT items to support the group’s charitable activities.

During the year a total of £5,262,064 (2022: £5,911,203) was raised in order to support the charity’s work. Of this £4,062,164 (2022: £3,891,476) was spent leaving a reserve to carry forward at the end of the year of £5,063,996 (2022: £3,864,096).

During the year no money was received as restricted grants.

In addition, the charity benefits from a number of in-kind donations and relies on the generous support of its volunteers to carry out its work. The value included in the accounts for these in-kind donations is shown in note 2 of the accounts. Costs incurred on-site by volunteers, such as food handed out, are reimbursed once the claims have been approved through the designated channels. We have a database of over 4,000 volunteers, over half of whom have been actively involved in supporting the charity in this period. Our volunteers are offered training and support, and corporate workwear is provided.

At the date of signing this report the trustees do not consider there to be any material uncertainties over the charity’s ability to continue as a going concern.

Reserves policy

The charity and group has considered the need to form a reserves policy. The Trustees believe it is important to have a stable reserve that allows the group to offer uninterrupted support to its beneficiaries. In considering the optimum level of reserves required consideration is also given to the reactive nature of some of the charity’s work and the need to be able to react quickly in a time of crises.

The free reserves target for the group is £500,000 to £1m. Currently the group has free reserves of £3,940,147 (2022: £3,250,276).

Page 7

Rapid Relief Team

Trustees’ report (continued) For the year ended 31 December 2023

The increased free reserves figure above the policy target is earmarked for additional capital equipment planned to be purchased during 2024, new initiatives and a continuation of support for current causes.

Risks and risk management

The Trustees confirm that they have considered the major risks facing the charity and procedures are being put in place to help mitigate those risks. For example, a comprehensive suite of insurance policies is in place and DBS checks are being undertaken for all Trustees and the National Coordinators, Regional Team Leaders, Local Team Leaders and core team volunteers.

During their weekly teleconference the Trustees identify risks to the charity and agree on strategies to mitigate these. Principal risks identified follow:

Food hygiene and safety

Training

Safeguarding of children and vulnerable adults at our events

Our work includes services to children and vulnerable adults. It is important that we safeguard them all when we are working with them. To this end DBS checks are undertaken as mentioned above, and only approved volunteers are used.

Complaints

A documented complaints procedure is in place and we constantly review feedback.

Illness

Any volunteer who has had, or been in known, direct contact with an infectious illness is not permitted to be involved in the preparation of food for at least a fortnight after the illness has cleared or after the date of the last contact with an infected individual.

Trailers and drivers

To ensure that our trailers are kept in good repair, compliant and at the ready, Trailer Managers have been appointed and older second-hand trailers have been replaced/have been added to with/by a fleet of new warranted equipment. We are currently reviewing our towing policy to mitigate the risks associated with driver licensing, insurance and regulatory compliance.

Reputation management and social media

We have recently upgraded our website and have an active presence on social media platforms such as Facebook, LinkedIn and YouTube so that we are out there and can be seen.

Page 8

Rapid Relief Team

Trustees’ report (continued) For the year ended 31 December 2023

Future plans

Fundraising

The Trustees take their responsibility under the Charities (Protection and Social Investment) Act 2016 seriously and have considered the implications on RRT’s activities.

The majority of funds are raised from within the Brethren community and following a detailed budget creation an application for monthly grants is made to the Grace Trust.

However, RRT does have public pages on online fundraising platforms (eg Enthuse [was Charity Checkout]) and at events attended by RRT collection buckets are available for small cash donations. A low level of donations is received from the general public from these sources but RRT does not actively fundraise from the general public more widely.

Given the low level of donations from the general public, the Trustees do not consider it necessary to have a formal fundraising policy in place at this time but this is kept under regular review.

RRT does not use third party professional fundraisers.

The Trustees confirm that in the current financial year there have been no complaints in respect of fundraising.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Statement of Trustees’ responsibilities

The trustees (who are also the directors of Rapid Relief Team for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

Page 9

Rapid Relief Team

Trustees’ report (continued) For the year ended 31 December 2023

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the reparation and dissemination of financial statements may differ from legislation in other jurisdictions.

So far as the trustees are aware:

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

The annual report was approved by trustees of the charity on 28[th] June 2024 and signed on its behalf by:

Andrew Turner Trustee

Page 10

Rapid Relief Team

Independent auditor’s report to the members of Rapid Relief Team For the year ended 31 December 2023

Opinion

We have audited the financial statements of Rapid Relief Team for the year ended 31 December 2023 which comprise the Consolidated Statement of Financial Activities, Group and Charity Balance Sheets, Statement of Cash Flows and notes to the financial statements including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis of opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Page 11

Rapid Relief Team

Independent auditor’s report to the members of Rapid Relief Team (continued) For the year ended 31 December 2023

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006.

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 require us to report to you if, in our opinion:

Page 12

Rapid Relief Team

Independent auditor’s report to the members of Rapid Relief Team (continued) For the year ended 31 December 2023

Responsibilities of trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 9, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under the Companies Act 2006 and report in accordance with that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below.

Identifying and assessing risks related to irregularities:

We assessed the susceptibility of the charitable company’s financial statements to material misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of significance in the context of the charitable company by discussions with trustees and updating our understanding of the sector in which the charitable company operates.

Laws and regulations of direct significance in the context of the charitable company include The Companies Act 2006, and guidance issued by the Charity Commission for England and Wales.

Audit response to risks identified:

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We reviewed the charitable company’s records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the charitable company’s policies and procedures for compliance with laws and regulations with members of management responsible for compliance.

Page 13

Rapid Relief Team

Independent auditor’s report to the members of Rapid Relief Team (continued) For the year ended 31 December 2023

During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify noncompliance with laws and regulations and fraud.

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our Report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

………………………………………………………………..

Cara Turtington (Senior Statutory Auditor) For and on behalf of Saffery LLP

Chartered Accountants, Statutory Auditors 71 Queen Victoria Street London EC4V 4BE

Date: 10 July 2024

Saffery LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Page 14

Rapid Relief Team

Consolidated statement of financial activities (including income and expenditure account) For the year ended 31 December 2023

Note
Income and endowments from
Donations and legacies
2
Other income
3
Investment income
4
Total income
Expenditure on
Raising funds
5
Charitable activities
6
Total expenditure
Gain on investments
Net income and net movement in funds
for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17		 Unrestricted
funds
Restricted
funds
Total
funds
2023
2023
2023
£
£
£
5,013,914
-
5,013,914
168,114
-
168,114
80,036
-
80,036
5,262,064
-
5,262,064
150,284
-
150,284
3,911,880
-
3,911,880
4,062,164
-
4,062,164
-
-
-
1,199,900
-
1,199,900
3,864,096
-
3,864,096
5,063,996
-
5,063,996		 Total and
unrestricted
funds
2022
£
5,446,105
39,722
425,376
5,911,203
115,381
3,776,095
3,891,476
10
2,019,737
1,844,359
3,864,096

All of the charity’s activities derive from continuing operations during the above two periods.

Page 15

Rapid Relief Team

Balance sheets As at 31 December 2023

Note
Fixed assets
Tangible assets
9
Investments
10
Current assets
Stocks
11
Debtors
12
Cash at bank and in hand
Creditors: Amounts falling due
within one year
13
Net current assets
Net assets
Funds of the charity:
Unrestricted funds
Restricted funds
Total funds
17		 Group
2023
£
1,123,849
-		 Group
2022
£
613,820
-		 Charity
2023
£
1,123,849
1		 Charity
2022
£
613,820
1
1,123,849
250,570
189,850
3,598,919
4,039,339
(99,192)
3,940,147
5,063,996
5,063,996
-
5,063,996		 613,820
161,665
77,191
3,098,643
3,337,499
(87,223)
3,250,276
3,864,096
3,864,096
-
3,864,096		 1,123,850
250,570
189,950
3,598,816
4,039,336
(99,192)
3,940,144
5,063,994
5,063,994
-
5,063,994		 613,821
161,665
77,191
3,098,640
3,337,496
(87,224)
3,250,272
3,864,093
3,864,093
-
3,864,093

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

As permitted by section 408 of the Companies Act 2006 no separate statement of financial activities for the charity alone has been presented. The net surplus of the stand alone charity for the year was £1,199,900 (2022: £2,085,047).

Approved by the Board of Trustees on 28[th] June 2024 and signed on its behalf by:

Andrew Turner Trustee

Company number 09288812

The notes on pages 18 to 29 form part of these financial statements.

Page 16

Rapid Relief Team

Consolidated statement of cash flows For the year ended 31 December 2023

2023
£
Cash flows from operating activities(see note A)
1,298,446
`
Cash flows from investing activities
Purchase of tangible fixed assets
(824,670)
Proceeds from sale of tangible fixed assets
26,500
Disposal of fixed asset investments
-
Dividends received
-
Net cash flows from investing activities
(798,170)
Net increase in cash and cash equivalents
500,276
Cash and cash equivalents at 1 January
3,098,643
Cash and cash equivalents at 31 December
3,598,919
Note A
2023
Reconciliation of net income to cash flows from operating
activities
£
Net income for the year
1,199,900
Add depreciation
291,401
Gain on investments
-
Loss/(profit) on sale of fixed assets
(3,261)
(Increase)/decrease in stocks
(88,905)
(Increase)/decrease in debtors
(112,659)
Increase/(decrease) in creditors
11,970
Less dividends received
-
1,298,446
Note B
Analysis of changes in net debt
At 31
December
2022
Cash flows
£
£
Cash
3,098,643
500,276		 2022
£
1,623,472
(629,165)
-
40,010
422,000
(167,155)
1,456,317
1,642,326
3,098,643
2022
£
2,019,737
104,573
(10)
-
(61,148)
(20,026)
2,346
(422,000)
1,623,472
At 31
December
2023
£
3,598,919

Page 17

Rapid Relief Team

Notes to the financial statements For the year ended 31 December 2023

1. Accounting policies

1.1 Accounting convention

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The functional currency is sterling. Monetary amounts in these financial statements are rounded to the nearest £.

Having considered their budgets and forecasts for the coming period, the trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

1.2 Group accounts

The financial statements present the consolidated statement of financial activities, consolidated statement of cash flows and the consolidated and charity balance sheets comprising of the consolidation of the charity with its wholly owned subsidiary, Rapid Relief Team Trading Limited (company number 10827984). The results and assets have been consolidated on a line by line basis.

1.3 Income and endowments

1.3.1 Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

1.3.2 Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Page 18

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

Gifts in kind are recognised in different ways dependent on how they are used by the charity.

1.4 Expenditure

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

1.5 Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

1.6 Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

1.7 Investments

The investment in the subsidiary undertaking is shown at cost on the charity balance sheet.

Other investments are initially measured at cost and subsequently remeasured at fair value at each reporting date. If fair value cannot be reliably measured the investment is subsequently measured at cost less impairment.

1.8 Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost and subsequently depreciated. On disposal the gain or loss arising on the disposal is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the

Page 19

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

profit or loss. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment Over 5 years straight line Leasehold improvements Over 5 years straight line Fixtures and fittings Over 5 years straight line

1.9 Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow-moving stocks. Cost is determined using the first-in, first-out (FIFO) method.

1.10 Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

1.11 Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

1.12 Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as noncurrent liabilities.

Trade creditors are recognised initially at the transaction price; and subsequently measured at amortised cost using the effective interest method.

1.13 Funds

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purposes. At present the charity has no restricted funds.

1.14 Estimates and judgements

In application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical

Page 20

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2. Income from donations and legacies

Donations and legacies
Donations to major appeals
Gift aid reclaimed
Grants from other charities
Gifts in kind received		 Unrestricted
funds
Restricted
funds
Total funds
2023
2023
2023
£
£
£
2,655,401
-
2,655,401
11,415
-
11,415
2,325,693
-
2,325,693
21,405
-
21,405
5,013,914
-
5,013,914		 Total and
unrestricted
funds
2022
£
3,460,027
89,429
1,707,384
189,265
5,446,105

Gifts in kind received relates to the support for Ukraine in the current and previous year.

3. Other income

Website sales
Recovered VAT
Other		 Total and
unrestricted
funds
2023
£
22,161
119,593
26,360
168,114		 Total and
unrestricted
funds
2022
£
4,805
-
34,917
39,722

Page 21

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

4. Investment income

Interest receivable and similar income
Interest receivable
Dividend income
5.
Expenditure on raising funds
Marketing and publicity
Support costs (note 7)
Other trading costs
6.
Expenditure on charitable activities
Direct costs
Grant making
2023
2023
£
£
Cost of proactive
and reactive events
930,907
24,740
Support for Ukraine
1,915,021
97,122
2,845,928
121,862
During the year grants over £15,000 were made to:
Rapid Relief Team New Zealand (for Ukraine)
Rapid Relief Team Sweden (for Ukraine)
Rapid Relief Team Denmark (for general funding)		 Total and
unrestricted
funds
2023
£
80,036
-
80,036
2023
£
100,595
49,689
-
150,284
Support costs
(note 7)
2023
£
304,003
640,087
944,090		 Total and
unrestricted
funds
2022
£
3,376
422,000
425,376
2022
£
76,628
37,252
1,500
`
115,380
Total
2023
£
1,259,650
2,652,230
3,911,880
£
21,245
67,000
17,628

Page 22

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

Expenditure on charitable activities – comparative year

Support and governance costs
Bank and similar charges
Bookkeeping and payroll services
Legal fees
Staff costs
Subcontracted staff
Rent
Team events
Depreciation
Other support costs
Governance costs
Audit, accountancy and bookkeeping fees
Direct costs
Grant making
2022
2022
£
£
Cost of proactive
and reactive events
488,037
-
Support for Ukraine
1,740,155
840,109
2,228,193
840,109		 2023
£
4,181
70,792
35
142,392
-
117,785
70,287
291,401
275,312
21,596
993,781
Support costs
(note 7)
2022
£
112,580
595,214
707,794		 2022
£
22,214
35,168
7,638
219,631
69,074
61,602
6,340
104,573
198,236
20,572
Total
2022
£
600,617
3,175,478
3,776,095
745,048

7. Support and governance costs

Governance costs includes amounts payable to the auditors in respect of:

Page 23

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

8. Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 Total
2023
£
123,823
16,470
2,097
142,392		 Total
2022
£
197,782
18,360
3,488
219,631

The number of employees whose gross pay and benefits exceeded £60,000 in the year were:

2023 2022
£60,000 - £70,000 - -
£70,000 - £80,000 - 2
£80,000 - £90,000 1 -

The trustees are considered to be the key management personnel and do not receive any remuneration. As described in the trustees’ report, the local teams are made up of volunteers.

Staff numbers

The average head count of the charity was:

2023 2022
number number
Full time 1 2
Part time 5 3

8. Taxation

As a registered charity, Rapid Relief Team is exempt from taxation on its wholly charitable activities.

Page 24

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

9. Tangible fixed assets

GROUP AND CHARITY
Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
Eliminated on disposal
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Fixed asset investments
Charity
Shares in subsidiary at cost
Loans to subsidiary		 Leasehold
improvements
Plant and
equipment
Fixtures and
fittings
£
£
£
-
1,074,206
-
299,539
286,254
238,877
-
(124,362)
-		 Leasehold
improvements
Plant and
equipment
Fixtures and
fittings
£
£
£
-
1,074,206
-
299,539
286,254
238,877
-
(124,362)
-		 Total
£
1,074,206
824,670
(124,362)
1,774,513
460,385
291,401
(101,123)
650,664
1,123,849
613,820
Total
2022
£
1
-
299,539
1,236,097		 238,877
-
460,385
59,908
183,718
-
(101,123)		 -
47,775
-
59,908
542,981		 47,775
239,631
693,117		 191,101
-
613,820		 -
Total
2023
£
1
-
1
1

10. Fixed asset investments

The charity owns 100% of the issued share capital of £1 of Rapid Relief Team Trading Limited (company number 10827984) which is incorporated in England and Wales. Rapid Relief Team Trading Limited will be dormant going forward.

Page 25

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

The results of Rapid Relief Team Trading Limited are summarised below:

Income
Expenditure
Net loss for the year
Gift aid payment to parent charity
Share capital
Profit and loss reserve
Total reserves		 2023
£
-
-
-
-
1
2
3		 2022
£
422,010
(1,500)
420,510
485,820
1
2
3
11.
Stock
Stock
12.
Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
Due from Rapid Relief Team
Trading		 Group
2023
2022
£
£
250,750
161,665
Group
2023
2022
£
£
2,625
3,804
8,533
68,767
30,296
4,620
148,396
-

-
-
189,850
77,191		 Charity
2023
2022
£
£
250,750
161,665
Charity
2023
2022
£
£
2,625
3,804
8,533
68,767
30,296
4,620
148,396
-
100
-
189,950
77,191		 Charity
2023
2022
£
£
250,750
161,665
Charity
2023
2022
£
£
2,625
3,804
8,533
68,767
30,296
4,620
148,396
-
100
-
189,950
77,191
77,191

Page 26

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

13. Creditors – Amounts falling due within one year

Trade creditors
Accruals
Other creditors
Due to Rapid Relief Team
Trading		 Group
2023
2022
£
£
51,045
37,051
42,418
48,866
5,729
1,306
-
-
99,192
87,223		 Charity
2023
2022
£
£
51,045
37,052
42,418
48,866
5,729
1,306
-
-
99,192
87,224		 Charity
2023
2022
£
£
51,045
37,052
42,418
48,866
5,729
1,306
-
-
99,192
87,224
87,224

14. Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the liabilities of the charity in the event of liquidation.

15. Commitments

At 31 December the charity and group had the following commitments payable relating to noncancellable leases:

Within one year
Between 2 and 5 years
Over 5 years		 2023
2023
2023
Land and
buildings
Other
Total
£
£
£
85,890
2,103
87,993
651,333
-
651,333
-
-
-
737,223
2,103
739,326		 2022
Other and total
£
10,265
2,103
-
12,368

Page 27

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

16. Related Party Transactions

Unrestricted donations from trustees and their companies totalled £nil (2022: £nil).

The total amount of expenses reimbursed to two trustees, their close family members, and their companies totalled £35,312 (2022: £1,364).

Equipment and services costing £nil (2022: £12,875) was purchased from Forgeway Limited, which trustee Rod Buckley controls.

Balances with Rapid Relief Team Trading Limited are shown in the respective notes above. Transactions with Rapid Relief Team Trading Limited:

2023 2022
£ £
Loan interest charged by RRT - -
Sales from subsidiary to parent - -
Sales from parent to subsidiary - -
Gift aid distribution from the subsidiary to parent - 485,820

There were no other related party transactions during the year.

17. Movement in funds

Current year
Unrestricted funds
Restricted funds
Comparative year
Unrestricted funds
Restricted funds		 Balance at 1
January 2023
3,864,096
-
3,864,096
Balance at 1
January 2022
1,844,359
-
1,844,359		 Income
5,262,064
-
5,262,064
Income and
gain on
investment
5,911,213
-
5,911,213		 Expenditure
(4,062,164)
-
(4,062,164)
Expenditure
(3,891,476)
-
(3,891,476)		 Balance at
31 December
2023
5,063,996
-
5,063,996
Balance at
31 December
2022
3,864,096
-
3,864,096

Page 28

Rapid Relief Team

Notes to the financial statements (continued) For the year ended 31 December 2023

18. Analysis of funds by net assets

Current year
Tangible assets
Investments
Current assets
Current liabilities
Net assets
Comparative
year
Tangible assets
Investments
Current assets
Current liabilities
Net assets		 Group 2023
Unrestricted
Restricted
Total
1,123,849
-
1,123,849
-
-
-
4,039,339
-
4,039,339
(99,192)
-
(99,192)
5,063,996
-
5,063,996
Group 2022
Unrestricted
Restricted
Total
613,820
-
613,820
-
-
-
3,337,499
-
3,337,499
(87,223)
-
(87,223)
3,864,096
-
3,864,096		 Charity 2023
Unrestricted
Restricted
Total
1,123,849
-
1,123,849
1
-
1
4,039,335
-
4,039,335
(99,192)
-
(99,192)
-
Charity 2022
Unrestricted
Restricted
Total
613,820
-
613,820
1
-
1
3,337,496
-
3,337,496
(87,224)
-
(87,224)
3,864,093
-
3,864,093

19. Ultimate controlling party

The charity is constituted as a company limited by guarantee. As such the trustees do not consider there to be a controlling party.

Page 29