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2021-03-31-accounts

THE AMBULANCE STAFF CHARITY

Annual Report and Accounts

for the year ended

31st March 2021

Registered Charity Numbers England and Wales 1163538, Scotland SC046384

THE AMBULANCE STAFF CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 March 2021

Page
Report of the trustees 1 to 8
Auditor's report 9 to 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 27

THE AMBULANCE STAFF CHARITY

REPORT OF THE TRUSTEES

for the year ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1163538
England & Wales		 1163538
England & Wales
SCO46384
Scotland
Registered Office 12, Ensign Business Centre, Westwood Way, Coventry CV4 8JA
Trustees Gordon Enstone
Carl Ledbury
Gerry Brown
Edward Weiss
Anthony Arrowsmith
Roger Diggle
Kulvindar Naga - resigned 22.02.21
Diane Scott - Chair
Helen Poole
Reverend Kevin Charles
Linda Millinchamp - appointed 22.09.20
Advisers to the Board Dr Jennifer Wild Clinical Adviser
Auditors Harrison Beale & Owen, Chartered Accountants
Highdown House
11 Highdown Road
Leamington Spa
CV31 1XT
Bankers Lloyds Bank PLC
30 High Street
Coventry
CV1 5RA
Investment Managers Investec Wealth & Management Limited
Quartermile One
15 Lauriston Place
Edinburgh
EH3 9EN

Page 1

THE AMBULANCE STAFF CHARITY

for the year ended 31 March 2021

REPORT OF THE TRUSTEES

CHAIR'S INTRODUCTION TO THE ANNUAL REPORT AND ACCOUNTS

It is my great pleasure to introduce this year’s Annual Report and Accounts which should be read along with our Impact Report for 2020/2021.

I assumed the role of TASC Chair in April 2020 from my predecessor Sue Noyes to whom we are most grateful for her commitment and hard work for the Charity.

2020/21 has been an unprecedented year, and I am so proud of the way that our staff, volunteers and trustees have adapted to become a virtual organisation since the beginning of the Pandemic. We have continued to provide support tailoring it to the changing needs of our ambulance colleagues, whilst improving the access and speed with which we provide vital help.

What has been most remarkable throughout the year is the dedication and resilience shown by the ambulance staff in helping the UK through these extraordinary times. We are particularly honoured to be a part of the support that helps these remarkable people and their families in their time of need. Sadly, this been at great cost to a large number of individuals and their families with around 30 ambulance staff losing their lives to Covid.

Support for mental wellbeing is still the largest part of our work, however the number of people with trauma-based conditions and the complexity of the cases where we have provided support has increased. We have also seen a rise in the numbers of people seeking help with financial support as families have been hit by the economic impacts of Covid 19.

This has also been a year when the support we have received with fundraising has been astounding both from the public and the ambulance community, and I would like to take this opportunity to personally thank all of those that have donated and raised funds for which we are so grateful.

I would also to thank the Department for Digital, Culture, Media and Sport (DCMS) for providing funding for TASC this year, the Covid-19 Healthcare Support Appeal (CHSA) who provided funds to support those whose mental health and financial circumstances have been impacted by the Pandemic, and finally the Royal Foundation whose generous grant has enabled us to fund more trauma-based support through extended opening hours of our contact lines and to provide training on supporting bereavement to our Peer Support Volunteers.

I would like to thank and acknowledge the work of my fellow Trustees through this difficult year and to, Kulvinder Naga for her support who stood down as a Trustee in February.

Finally, I would like to thank the staff and volunteers who have worked tirelessly to provide support to our beneficiaries in this most difficult and unprecedented year.

Please read this report along the impact report and enjoy reading the information and the stories that demonstrate why we are needed, what we do, the impact we have and celebrates all those that have contributed throughout the year.

Diane Scott QAM TASC Chair

Page 2

THE AMBULANCE STAFF CHARITY

REPORT OF THE TRUSTEES

for the year ended 31 March 2021

HOW TASC IS GOVERNED

TASC is governed by its Board of Trustees who meet on a bi-monthly basis to provide oversight on the progress of the charity in achieving its objectives, to ensure the appropriate use of resources and to manage risk.

The Board is assisted in this role by its sub-committees:

All the committees are chaired by a Trustee and have their own terms of reference. The committees’ functions are to provide, on behalf of the Board, scrutiny and to support each of the operational areas of TASC in their work. Each committee has its own set of corporate risks to monitor and manage on behalf of the Board.

The effectiveness of the governance structure is formally reviewed by the Governance Committee every 12 months with recommendations to the Board on any required changes or potential improvements.

There is a scheme of delegation in place which sets out the roles, responsibilities and powers of the Trustees and the executive. The day to day running of the Charity is delegated to the Chief Executive Officer who is supported by the unpaid Chair of the Board of Trustees.

The Board is assisted in their duties by Dr Jennifer Wild who provides clinical advice and support.

OBJECTIVES AND ACTIVITIES

TASC is a Charitable Incorporated Organisation (CIO) that supports the Ambulance Community at their times of need. The following paragraphs are extracts from our governing document that sets out what we do, how we do it and who we support;

The objects for which the CIO is established are:

Page 3

THE AMBULANCE STAFF CHARITY

REPORT OF THE TRUSTEES

for the year ended 31 March 2021

OBJECTIVES AND ACTIVITIES…continued

----- Start of picture text -----
(6)
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For the purpose of clauses 6(1) to 6(3) the Beneficiaries for whom the CIO is established are inter alia—

----- Start of picture text -----
(ii)
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employed by or volunteered for an Ambulance Service for a period of not less than 12 consecutive calendar months.

TASC defines the Ambulance Community in the following way:

OBJECTIVES FOR THE PERIOD

The trustees have set ambitious plans to grow the support available to the Ambulance Community and this was set out in the three-year strategy that runs up to March 2022. The objectives cover a range of themes that the trustees believe will enable TASC to grow the quality of what we do, the reach, the range of services and the numbers of people we support. This will be achieved by raising more funds, building deeper and more effective relevant partnerships and collaborations with Ambulance Trusts, ambulance services and other relevant bodies The objectives for 20/21 were a continuation of our three-year plan agreed in 2019/20 which were.

Page 4

THE AMBULANCE STAFF CHARITY

REPORT OF THE TRUSTEES

for the year ended 31 March 2021

RAISE AWARENESS

RAISE FUNDS

TASC is registered with the Fundraising Regulator and will manage a diverse portfolio of fundraising activities which could include (but is not limited to) the following:

RECRUIT VOLUNTEERS

Page 5

THE AMBULANCE STAFF CHARITY

REPORT OF THE TRUSTEES

for the year ended 31 March 2021

REVIEW WORKING PRACTICES AND LONG-TERM STRATEGY

TRAIN STAFF AND VOLUNTEERS

DEVELOP PARTNERSHIPS FOR GREATER COLLABORATION

The Trustees set out these objectives originally in 2017 to be delivered by 2020/21. During this period TASC has undergone a great deal of change and the main achievements for 2021 are set out in the Impact Report which accompanies this Annual Report.

Below is a brief statement of the work undertaken in 2020/21.

ACTIVITIES UNDERTAKEN

2020/21 has been a unique and very difficult year for the world, the country, the NHS, the ambulance community and for everyone. The common theme of all the activities reported is the way that TASC was forced by the pandemic to change its plans, adopt new ways of working and respond to the incredible demands placed on our Beneficiaries.

Organisationally our first challenge was to maintain our services during the pandemic. Moving to home working at the end of March 2020 we worked hard to upgrade and improve the use of our IT and digitalise as much as we could.

The staff team responded wonderfully well to the challenge of home working and throughout the year we are pleased to report that we have been able to continue to deliver the majority of our services despite the restrictions put in place to help manage the pandemic.

Page 6

THE AMBULANCE STAFF CHARITY

REPORT OF THE TRUSTEES

for the year ended 31 March 2021

MENTAL WELLBEING

In 2019/20 all our mental health counselling was conducted on a face-to-face basis however due to Covid restrictions this was not possible for long periods of the year. Initially many people were reluctant to try either video or telephone counselling but very soon this changed and what we have seen is that it has improved access and ease of referral and the outcomes have been very good.

The main increase in our work has been in the provision of support with trauma-based conditions and we anticipate that this will continue.

We have as result of funding provided by the Royal Foundation been able to increase our opening hours and along with funding received from the Royal Foundation and CHSA increase the amount of counselling support that we can provide.

PHYSICAL WELLBEING

This is one area of support where we have been unable to work as normal. Access to physiotherapy was impossible during the lockdown periods and the provision of support for physical rehabilitation we provide in partnership with the Police and Firefighters Treatment Centres had to put on hold as they were closed or severely restricted throughout much of 20/21.

However, as things have started to open up, we are seeing the demand rise, in part because of the backlog but also because of the physical impacts of recovering from Covid and long-covid.

FINANCIALWELLBEING

The demand for support as can be seen below has continued to rise as the financial impacts of the pandemic have become apparent. We are grateful to CHSA who enabled us to expand our grant provision for those impacted by Covid.

IMPACT REPORT

As in previous years we are publishing, alongside the Trustees Report and the Audited accounts our impact report. In that report we set out in detail what we have achieved in the last year

FUTURE PLANS

2021/22 will be the last year of the current three year plan and we will publish our new strategic plan in the spring of 2022. For 2021/22 our main focus will be

This has been a year of unprecedented challenges and we are pleased to report on how well we have responded, however, the coming year is likely to bring many more and we are focused on growing our charity and striving to meet the ever-increasing need for the support that we provide.

Page 7

THE AMBULANCE STAFF CHARITY

REPORT OF THE TRUSTEES for the year ended 31 March 2021

FINANCIAL REVIEW

Investment policy and objectives

TASC holds all free funds as cash in interest bearing bank accounts. The two endowments granted by the Cabinet Office are invested to generate an income which is used to fund services and the operating cost of those services. These funds are managed under a discretionary agreement by TASC's investment manager.

Reserves policy

TASC has aspired to have the equivalent of 3 months operating costs maintained as free reserves. This objective was achieved and maintained in the current financial year.

Review of the current year financial activities

TASC's gross income from all sources for the period totalled £1,048,904 (2020 - £1,083,681) and total expenditure of £804,517 (2020 - £990,269). The net surplus for the year after revaluations of investments totalled £552,356 (2020 net deficit - £207,751)

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity 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 charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

ON BEHALF OF THE TRUSTEES

Diane Scott QAM TASC Chair and Trustee

Date 08/10/2021

Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE AMBULANCE STAFF CHARITY

Opinion

We have audited the financial statements of The Ambulance Staff Charity (the 'charity') for the period ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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 (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for 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 Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE AMBULANCE STAFF CHARITY

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees are responsible for the preparation of the financial statements which 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 charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

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 a Report of the Independent Auditors 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.

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 Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Section 144 of the Charities Act 2011 and regulations made under Section 154 of that Act and in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Harrison Beale & Owen Limited Chartered Accountants and Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

Date:………08/10/2021……………………………………..

Page 10

THE AMBULANCE STAFF CHARITY

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2021

1 April 2020 to 1 April 2019 to
31 March 2021 31 March 2020
Notes
Unrestricted
£
Restricted
£
Endowments
£
TOTAL
£
Income and Endowments from:
Donations & legacies
2
249,574
675,863
-
925,437
Charitable activities
3
-
-
-
-
Other trading activities
4
50,899
-
-
50,899
Investments
5
884
72,114
-
72,998
Other income
(430)
-
-
(430)
Total
300,927
747,977
-
1,048,904
Expenditure on:
Raising funds
6
138,119
183,674
-
321,793
Charitable activities
7
134,916
347,808
-
482,724
Total
273,035
531,482
-
804,517
Net gains/(losses) on investments
4,313
-
303,656
307,969
Transfers between funds
27,183
(27,183)
-
-
Net movement in funds
59,388
189,312
303,656
552,356
Total funds brought forward
464,268
361,967
1,552,917
2,379,152
Total funds carried forward
523,656
551,279
1,856,573
2,931,508		 TOTAL
£
992,259
4,202
5,541
81,279
400
1,083,681
391,557
598,712
990,269
(301,163)
-
(207,751)
2,586,903
2,379,152

Continuing operations

All income and expenditure has arisen from continuing activities.

The statement of financial activities includes all gains and losses recognised in the period.

Page 11

THE AMBULANCE STAFF CHARITY

The notes form part of these financial statements

Page 12

THE AMBULANCE STAFF CHARITY

BALANCE SHEET

at 31 March 2021

1 April 2020 to
31 March 2021
Unrestricted
Restricted
Endowments
TOTAL
Notes
£
£
£
£
Fixed assets
Tangible assets
13
116,985
36,467
-
153,452
Investments
14
28,812
206,513
1,856,573
2,091,898
145,797
242,980
1,856,573
2,245,350
Current assets
Stocks
15
14,131
-
-
14,131
Debtors
16
45,765
2,809
-
48,574
Cash at bank and in hand
384,882
313,357
-
698,239
444,778
316,166
-
760,944
Creditors:
amounts falling due within one year
17
(66,919)
(7,867)
-
(74,786)
Net current assets
377,859
308,299
-
686,158
Total net assets
523,656
551,279
1,856,573
2,931,508
Represented by the funds of the charity:
Endowment funds
19
-
-
1,856,573
1,856,573
Restricted income funds
19
-
551,279
-
551,279
Unrestricted funds
19
523,656
-
-
523,656
523,656
551,279
1,856,573
2,931,508		 1 April 2020 to
31 March 2021
Unrestricted
Restricted
Endowments
TOTAL
Notes
£
£
£
£
Fixed assets
Tangible assets
13
116,985
36,467
-
153,452
Investments
14
28,812
206,513
1,856,573
2,091,898
145,797
242,980
1,856,573
2,245,350
Current assets
Stocks
15
14,131
-
-
14,131
Debtors
16
45,765
2,809
-
48,574
Cash at bank and in hand
384,882
313,357
-
698,239
444,778
316,166
-
760,944
Creditors:
amounts falling due within one year
17
(66,919)
(7,867)
-
(74,786)
Net current assets
377,859
308,299
-
686,158
Total net assets
523,656
551,279
1,856,573
2,931,508
Represented by the funds of the charity:
Endowment funds
19
-
-
1,856,573
1,856,573
Restricted income funds
19
-
551,279
-
551,279
Unrestricted funds
19
523,656
-
-
523,656
523,656
551,279
1,856,573
2,931,508		 1 April 2019 to
31 March 2020
TOTAL
£
179,133
1,725,764
1,904,897
8,210
21,301
483,880
513,391
(39,136)
474,255
2,379,152
1,552,917
361,967
464,268
2,379,152
377,859
308,299
-
686,158
523,656
551,279
1,856,573
2,931,508
-
-
1,856,573
1,856,573
-
551,279
-
551,279
523,656
-
-
523,656
523,656
551,279
1,856,573
2,931,508

The financial statements were approved by the Board of Trustees on 14/10/202 and were signed on its behalf by

Diane Scott QAM TASC Chair and Trustee

The notes form part of these financial statements

Page 13

THE AMBULANCE STAFF CHARITY

CASH FLOW STATEMENT

for the year ended 31 March 2021

Notes
Cash flows from operating activities:
Cash generated from operations
A
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Purchase of tangible fixed assets
Purchase of fixed asset investments
Sale of tangible fixed assets
Sale of fixed asset investments
Interest received
Dividends 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		 1 April 2020 to
31 March
2021
£

201,613		 1 April 2020 to
31 March
2021
£

201,613		 1 April 2019 to
31 March 2020
£
(235,073)

(235,073)
(6,989)
(462,070)
9,319
332,999
399

80,880

(45,462)
(280,535)

804,705
524,170


201,613
(7,086)
(264,189)
5,000
218,274
46

72,952

24,997
226,610
524,170
750,780

Cash and cash equivalents at the end of the reporting period represents cash at bank and in hand and also cash held within the investment portfolio.

Page 14

THE AMBULANCE STAFF CHARITY

NOTES TO THE CASH FLOW STATEMENT for the year ended 31 March 2021

A. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the statement of
financial actives)
Adjustments for:
Depreciation charges
Loss on tangible fixed asset disposals
Losses/(gains) on investments
Interest received
Dividends received
Decrease/(increase) in stocks
(Increase)/Decrease in debtors
(Decrease)/Increase in creditors
Net cash provided by (used in) operating activities		 1 April 2020 to
31 March
2021
£
552,356
23,386
4,382
(307,969)
(46)
(72,952)
(5,921)
(27,273)

35,650
201,613		 1 April 2019 to
31 March 2020
£
(207,751)
13,319
9,206
301,163
(399)
(80,880)
(715)
4,720

(273,736)
(235,073)

Page 15

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statement 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 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'.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

Income

Income from donations and legacies are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when:

Income from commercial trading activities is recognised as earned (as the related goods and services are provided).

Investment income is recognised on a receivable basis.

Legacies are accounted for as incoming resources upon receipt or where the receipt of the legacy is virtually certain; this will be once confirmation has been received from the representatives of the estate(s) that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled.

Gift Aid is only included when there is a valid declaration from the donor, it is considered to be part of the gift and is treated as an addition to the initial donation.

Donated services are recognised as income and an expense, as they are used.

Volunteer help is not included in the accounts but is described in the trustees' annual report.

Page 16

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Expenditure

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category.

Irrecoverable VAT in respect of previous years was charged against the category of resources expended for which it was incurred.

Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities on a straight-line basis over the lease term.

Grants

Grants received are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Allocation and apportionment of costs

Restricted and Endowment Fund expenses are recognised in accordance with the grant terms and restrictions placed by the provider.

Tangible fixed assets

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

Leasehold - Over the lease term
Improvements to property - Over 5 years
Fixtures and fittings - Over 3 & 5 years
Computer equipment - Over 2 years
Motor vehicles - 25% Reducing balance

During the year under review, the charity revised it accounting estimates for improvements to property, Fixtures and fittings and Computer equipment. The revised accounting estimates will take effect from 2021 onwards and better reflect the depletion of economic benefit over the assets concerned. The effect of this change is the overall depreciation charge increased by £15,036.

Items with an individual cost greater than £1,000 are capitalised and depreciated over their useful economic lives.

Page 17

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Investments

Investments held as fixed assets are revalued at market value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from 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.

Endowment funds relate to Cabinet Office awards made to TASC as the host charity for the operation of two distinct activities:

Costs relating to the management of the Endowments, as host, are chargeable against the income of the fund.

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

Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

Some employees are contractually entitled to receive an employer contribution to a pension

arrangement which they have established for their own benefit. TASC makes a contribution of 8% of eligible salary directly to the insurance companies with whom the employees have contracted.

Debtors

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

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

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

Financial Instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 18

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

2. DONATIONS AND LEGACIES

ONATIONS AND LEGACIES
Unrestricted
Restricted
Endowments		 1 April 2020
1 April 2019 to
to 31 March
2021
31 March 2020
funds
£
funds
£
funds
£
Individual giving
79,133
-
-
Community fundraising
112,449
-
-
Corporations
27,109
-
-
Legacies
7,558
-
-
Trusts & grants
22,430
675,863
-
Gifts in kind
895
-
-
249,574
675,863
-
Grants received, included in the above, are as follows:
Department for Digital, Culture, Media & Sport
Civil Service Insurance Society
The Blue Lamp Foundation
The Royal Foundation
Covid Healthcare Support Appeal		 funds
£
funds
£
funds
£
79,133
-
-
112,449
-
-
27,109
-
-
7,558
-
-
22,430
675,863
-
895
-
-
£

79,133

112,449

27,109

7,558

698,293

895

925,437		 £
41,097
36,033
13,249
368
900,768
744
992,259
407,021
-
6,000
134,182
128,500		 870,488
20,000
-
-
-
Other trusts 22,590 10,280

698,293
900,768

During the year the charity received gifts in kind from Safestore in respect of a storage unit and Athene Systems Limited in respect of payment holiday for the finance system. The total value of this support was £895.

The contribution of unpaid volunteers is not recognised in the accounts.

3. CHARITABLE ACTIVITIES

HARITABLE ACTIVITIES
Unrestricted
funds		 Restricted
funds		 Endowments
funds		 1 April 2020
to 31 March
2021		 1 April 2019 to
31 March 2020
£ £ £ £ £
Commissioned services - - - - 4,202

4. OTHER TRADING ACTIVITIES

Shop sales
Room hire
Lottery		 Unrestricted
funds
£
Restricted
funds
£
Endowments
funds
£
1 April 2020
to 31 March
2021
£
1 April 2019 to
31 March 2020
£
45,215
-
-
45,215
3,155
-
-
-
-
50
5,684
-
-
5,684
2,336
50,899
-
-
50,899
5,541		 Unrestricted
funds
£
Restricted
funds
£
Endowments
funds
£
1 April 2020
to 31 March
2021
£
1 April 2019 to
31 March 2020
£
45,215
-
-
45,215
3,155
-
-
-
-
50
5,684
-
-
5,684
2,336
50,899
-
-
50,899
5,541
5,541

Page 19

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

5. INVESTMENT INCOME

NVESTMENT INCOME
1 April 2020
1 April 2019 to
Unrestricted
Restricted
Endowments
to 31 March
2021
31 March 2020
Investment portfolio income
Deposit account interest
funds
£
funds
£
funds
£
£
884
72,068
-
72,952
-
46
-
46
884
72,114
-
72,998		 £
80,880
399
81,279

6. RAISING FUNDS

AISING FUNDS
Unrestricted Restricted
Endowments
1 April 2020
to 31 March
2021
1 April 2019 to
31 March 2020
Fundraising costs
Communication and marketing costs
Regional engagement costs
Shop costs
Investment management costs		 funds
£
77,172
32,665
-
28,089
193
funds
£
funds
£
£
98,260
-
175,432
71,704
-
104,369
-
-
-
-
-
28,089
13,710
-
13,903
183,674
-
321,793		 £
233,217
137,877
3,708
2,318
14,437

391,557
138,119

In accordance with current reporting requirements, amounts shown here for Raising Funds and in Note 7 below, for Charitable Activities include apportionments of the amounts shown under Note 9 - Support Costs totaling £250,062 (2020 - £294,743), on a relevant basis, as decided by the organisation.

7. CHARITABLE ACTIVITIES

Beneficiary support
Volunteer costs
Programme development
Memorial service
RANTS PAYABLE
Beneficiary support grants		 Unrestricted
Restricted
Endowments
1 April 2020
to 31 March
1 April 2019 to
31 March 2020
funds
£
funds
£
funds
2021
£
£
£
87,373
259,932
-
347,305
419,988
45,400
87,876
-
133,276
139,181
-
-
-
-
39,543
2,143
-
-
2,143
-
134,916
347,808
-
482,724
598,712		 Unrestricted
Restricted
Endowments
1 April 2020
to 31 March
1 April 2019 to
31 March 2020
funds
£
funds
£
funds
2021
£
£
£
87,373
259,932
-
347,305
419,988
45,400
87,876
-
133,276
139,181
-
-
-
-
39,543
2,143
-
-
2,143
-
134,916
347,808
-
482,724
598,712
598,712
Unrestricted
1 April 2020
Restricted
Endowments
to 31 March
1 April 2019 to
31 March 2020
funds
funds
funds
2021
£
£
£
£
£
6,330
(404)
-
5,926
55,278

8. GRANTS PAYABLE

During the year the charity received back unspent grants totaling £60,000 from Winston's Wish

Page 20

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

9. SUPPORT COSTS

UPPORT COSTS
Unrestricted 1 April 2020
1 April 2019 to
Restricted
Endowments
to 31 March
2021
31 March 2020
Vehicle costs
Property running costs
Information technology
Office expenses
Board & Committee
Finance function
Human resources
Professional fees
Accounts and audit
Depreciation
Loss on disposal of FA
Recharges		 funds
£
-
7,799
2,143
43,641
993
13,678
14,032
3,900
5,900
2,077
4,382
(22,280)
funds
£
funds
£
£
463
-
463
-
-
7,799
11,502
-
13,645
76,974
-
120,615
-
-
993
35,347
-
49,025
450
-
14,482
5,472
-
9,372
-
-
5,900
21,309
-
23,386
-
-
4,382
22,280
-
-
173,797
-
250,062		 £
3,743
27,146
12,852
117,547
10,108
48,858
28,357
17,067
6,540
13,319
9,206
-

76,265		 294,743

10. NET EXPENDITURE AND NET MOVEMENT IN FUNDS

This is stated after charging:

This is stated after charging:
Auditors remuneration
Secretarial fees		 1 April 2020
to 31 March
2021
1 April 2019 to
31 March 2020
£
£
5,900
5,040
-
1,674

5,900
6,714

11. TRUSTEES REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the period ended 31 March 2020.

Trustees' expenses 1 April 2020
to 31 March
2021
£
993		 1 April 2019 to
31 March 2020
£
8,435

Page 21

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2021

12. STAFF COSTS

Wages and salaries
Payments in respect of termination of employment
Social security costs
Pension costs
Other employee benefits
The average monthly number of employees during the year was as follows:
Fundraising costs
Communication and marketing costs
Beneficiary support
Volunteer costs
Office administration
Finance function
Programme development
The number of higher paid employees were as follows:
In the band £60,001 to £70,000
In the band £70,001 to £80,000		 1 April 2020
1 April 2019 to
to 31 March
2021
31 March 2020
£
£
428,466
370,479
16,813
-
37,834
30,807
32,020
28,248
2,021
1,377
517,154
430,911		 1 April 2020
1 April 2019 to
to 31 March
2021
31 March 2020
£
£
428,466
370,479
16,813
-
37,834
30,807
32,020
28,248
2,021
1,377
517,154
430,911
430,911
3
1
5
2
2
2
-
15		 3
1
3
2
2
2
1
14
-
1
1		 1
-
1

Page 22

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

13. TANGIBLE FIXED ASSETS

COST
At 1st April 2020
Additions
Disposals
At 31st March 2021
DEPRECIATION
At 1st April 2020
Charge for year
Eliminated on disposal
At 31st March 2021
NET BOOK VALUE
At 31st March 2021
At 31st March 2020		 Property
Fixtures
Computer
Leasehold
improvements
and fittings equipment
Vehicles
Totals
£
£
£
£
£
£
153,450
22,067
9,297
9,384
17,574
211,772
-
-
-
7,086
-
7,086
-
-
-
-
(17,574)
(17,574)
153,450
22,067
9,297
16,470
-
201,284
6,846
8,947
4,385
5,870
6,590
32,638
1,550
10,061
4,912
5,261
1,602
23,386
-
-
-
-
(8,192)
(8,192)
8,396
19,008
9,297
11,131
-
47,832
145,054
3,059
-
5,339
-
153,452
146,604
13,120
4,912
3,514
10,984
179,134

14. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
MARKET VALUE
At 1st April 2020
Additions at cost
Disposals at cost
Unrealised gains
Movement in cash balances
At 31st March 2021
NET BOOK VALUE
At 31st March 2021
At 31st March 2020		 Listed
Investments
£
1,725,764
264,189
(312,128)
401,822
12,251

2,091,898
2,091,898
1,725,764

There were no investments assets outside the UK

Fixed asset investments comprise a portfolio of equities and funds managed by Investee Wealth on behalf of the Charity. The Funds are valued on a regular basis by the Investment managers with reference to current market prices.

Included within the investment balance above, there is cash held by Investec totalling £52,541 (2020 - £40,290)

Page 23

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

15. STOCKS

STOCKS
Stocks
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Deferred income
Accrued expenses
Deferred Income
At 1st April 2020
Amount released to income in the year
Amount deferred in the year
At 31st March 2021		 1 April 2020
to 31 March
2021
£
14,131		 1 April 2019
to 31 March
2020
£
8,210
1 April 2019
to 31 March
2020
£
3,327

17,974
21,301
1 April 2019
to 31 March
2020
£
9,711
10,177
5,161
-

14,087
39,136
£
214,834
(214,834)

-
-
1 April 2020
to 31 March
2021
£
25,819

22,755
48,574
1 April 2020
to 31 March
2021
£
11,969
11,106
6,658
25,000

20,053
74,786
£
-
-

25,000
25,000

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Deferred income comprises work invoiced in advance of services/goods provided for in the following period.

Page 24

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
MOVEMENT IN FUNDS
Unrestricted Funds
General Fund
Restricted Funds
Building and fittings fund
Bereavement Fund
Rehabilitation Fund
Grants Fund
PTSD
Department for Digital, Culture, Media and Sport
Coventry Ambulance Staff Fund
The Royal Foundation
Covid Healthcare Support Appeal
Endowment Funds
Bereavement Fund
Rehabilitation Fund
TOTAL FUNDS		 1 April 2020
£
464,268
47,711
115,369
135,687
16,318
12,095
31,657
3,130
-
-		 1 April 2020
to 31 March
2021
£
19,355
20,621
39,976
Net
movement in
funds
£
59,388
(14,957)
(70,538)
174,446
(5,871)
(12,095)
(31,657)
(240)
78,539
71,685
189,312
166,743
136,913
303,656
552,356		 1 April 2019
to 31 March
2020
£
14,027
14,210
28,237
31 March
2021
£
523,656
32,754
44,831
310,133
10,447
-
-
2,890
78,539
71,685
551,279
1,003,554
853,019
1,856,573
361,967
836,811
716,106
1,552,917
2,379,152 2,931,508

19. MOVEMENT IN FUNDS

Page 25

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2021

19. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted Funds
General Fund
Restricted Funds
Building and fittings fund
Bereavement Fund
Rehabilitation Fund
Grants Fund
PTSD
Department for Digital, Culture,
Media and Sport
Coventry Ambulance Staff Fund
The Royal Foundation
Covid Healthcare Support Appeal
Endowment Funds
Bereavement Fund
Rehabilitation Fund
TOTAL FUNDS		 Incoming
resources
£
300,927
-
37,233
39,363
1,664
1
407,021
-
134,192
128,503
747,977
-
-
-
1,048,904		 Resources
expended
£
(273,035)
(14,957)
42,229
(14,917)
(7,535)
(12,096)
(411,495)
(240)
(55,653)
(56,818)
(531,482)
-
-		 Gains and
losses
£
4,313
-
-
-
-
-
-
-
-
-		 Transfers
£
27,183
-
(150,000)
150,000
-
-
(27,183)
-
-
-		 Movement
in funds
£
59,388
(14,957)
(70,538)
174,446
(5,871)
(12,095)
(31,657)
(240)
78,539
71,685
189,312
166,743
136,913
-
166,743
136,913		 (27,183)
-
-
-
303,656		 -
303,656
(804,517) 307,969 - 552,356

RESTRICTED FUNDS

Building and fittings fund

The fund represents expenditure on improvements to the office and costs attached to fitting out the office out of a capital grant awarded, by the Cabinet Office in 2014.

Bereavement fund

TASC acts as lead for a consortia of emergency service organisations (police, fire, ambulance and search and rescue), to deliver bereavement support to dependents of those killed while on active service. This is a restricted fund that holds the income less any expenses from the Endowment invested. The expenses are restricted to the purpose as described above.

Rehabilitation fund

The rehabilitation fund is to be used to support ambulance services and search and rescue personnel to access rehabilitation and treatment services for physical injuries incurred whilst on active service. This is a restricted fund that holds the income less any expenses from the Endowment invested. The expenses are restricted to the purpose as described above.

Page 26

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2021

19. MOVEMENT IN FUNDS - continued

Grants fund

The fund represents grants received from the Civil Service Insurance Society Charity Fund for ambulance personnel providing £10,000 for physical rehabilitation and £40,000 for financial support for those fleeing domestic violence.

PTSD fund

During 2016, TASC received two awards to fund the development of a tailored approach and pilot session for helping ambulance personnel manage PTSD.

Department of digital, culture, media and Sport fund

The Department for Digital, Culture, Media and Sport has awarded the charity a grant split over 3 years. The aim is to contribute to the promotion of beneficiary support available, income generation and raise public awareness.

Coventry Ambulance Staff Fund

The General Charities of the City of Coventry has awarded the charity a grant to support ambulance staff members in and around the Coventry area.

The Royal Foundation

Restricted fund created in July 2020 for the £268,364 grant awarded to TASC for a 2 year period by The Royal Foundation of The Duke and Duchess of Cambridge. The grant will fund increased capacity for the TASC call taking function and counselling service and will fund provision of bereavement education

Covid Healthcare Support Appeal

Restricted fund created in August 2020 for the £128,500 grant rewarded to TASC for a 1 year period by the CHSA charity. The grant will fund mental health support counselling and financial hardship grants for those working in the Ambulance Service across the UK, where they have been directly impacted by Covid-19.

ENDOWMENT FUNDS

Bereavement fund

TASC acts as lead for a consortia of emergency service organisations (police, fire, ambulance and search and rescue), to deliver bereavement support to dependents of those killed while on active service. This is as a permanent endowment, the sum of £1 million has been invested with Investec Wealth Management. It must be held in its entirety. TASC cannot utilise the capital invested.

Rehabilitation fund

The rehabilitation fund is to be used to support ambulance services and Search and Rescue personnel to access rehabilitation and treatment services for physical injuries incurred whilst on active service. This is as a permanent endowment, the sum of £850,000 has been invested with Investec Wealth Management. It must be held in its entirety. TASC cannot utilise the capital invested.

Page 27

THE AMBULANCE STAFF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021

20. RELATED PARTY DISCLOSURES

Aside from the trustees' expenses as outlined previously, there were no related party transactions in the year.

Page 28