Company No: 09415167
Charity No: 1164106
TROOP AID
REPORT AND FINANCIAL STATEMENTS
31 March 2024
COLLINS
CHARTERED ACCOUNTANTS
WEST MIDLANDS

Contents
Page
Reference and Adminislrative Details
Report of the Trust88s
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to Financial Statements
Detailed Statement of Financial Activities
13

TROOP AID
Company Informatlon
Trustees
MrDDJoss
Captain I reldl A T Sutton
G Sutton
Miss D Frangou
M Gough
l Resigned 1 Mar 2023)
{ Appointed 1 Feb 2023}
Company Secretary
Mrs P R Sutton
Company number
09415167
Charlty number
11641D6
Registsred offlco
21 Radway Road
Shirley
Solihull
West Midlands
B90 4NR
Independent Examiner
Collins
The Lodge
Castle Bromwich Hall
Chester Road
Castle Bromwich
West Midlands
B36 9DE
Bankors
Lloyds Bank PLC
9-11 Poplar Road
Solihull
B91 3AN

TROOP AID
Report of the Trustees
For the year ended 31 March 2024
The trustees who are also directors of the charity for the purposes of the Companies Act
2006, present their report with the financial statements of the charity for the year ended
31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their
accaunts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) (effective 1 January 2015).
Objectives and Activities
objectives and Aims
The charity exists to relieve serving personnel of the armed forces, injured in or returning
from situations of training or armed conflict, who are in need by reason of distress, injury,
sickness, disability or other disadvantage, through such charitablè means as the Trustees
think fit.
Publlc Benefit
The Trustees believe that the organisalion has complied with the duty in Section 4 of the
Charities Act 201110 have due regard lo public benefit guidance publish6d by the Charity
Commission. Furthermore, Ihey believe that activities undertaken by the Charity further its
charitable purposes for the public benefit.
Volunteers
Volunteers are essential lo the day to day running of the Charity and, as well as the
Trustees, they include Grab Bag packers, ¢ffiGe 5UPPOrt and attendance al fundraising
events throughout the country. Appropriate recruitment, induction and training ar8
provided. Close liaison is maintained with all volunteers and support is given when
necessary. The Trustees value very highly the efforts of all of the dedicated volunteers
and do not 88e the situation changing.
Achlovement and Perfom)ance
Key achlevements
The demand for the services of Troop Aid has seen a small decrease during the reporting
period. We continue to mèasure the demand and importanlly the quality and content of
our'Grab Bags,.

TROOP AID
Report of the Trustees
For the
ear ended 31 March 2024
FINANCIAL REVIEW
Revlew of Activities and Results for thg Year
The attached financial staternents show the financial performance and position of the
Charity at 31 March 2024.
The profile of the Charity has been enhanced due lo the emergency packs being sent to
the many locations across the UK and around the world where British Troops are serving
whether on operations or training exercises.
During the year under review the Charity dispatched 589 Grab Bags against 890 during
the previous reporting period. The Charity continues to supply olher items of clothing
when necessary for both Male and Female injured service personnel. Since TroopAid was
formed the charity has delivered approximately 17,800 Grab Bags lemergen¢y packs) to
support British service personnel.
The Trustees expect donations of emergency paGks lo remain at the similar levels over
the next year as the support of troops in Eastern Europe is still unknown. During the
period under review donations have increased from the previous year whilst income from
clothing collection has decreased leading lo the creation of a profit in place of the
prèvious year loss from normal activities resulting in an increase in overall reserve$. The
impact of significant levels of inflation currently mean Ihat there will be pressures on
donations and the charity remains diligence on costs and maintaining its profile in the
ommunity so that il ¢an Gontinue to be at the forefront in attracting funding for it's
activities.
Reserves pollcy
The Trustees believe that the Charity should maintain sufficient reserves to cover two
years of expenditure based on trends to date. We have sufficient funds to cover this
reserv&.
FUTURE PLANS
11 is the Truslees, continued wish that the Charity maintains ils status quo. They do not
see any major changes in the modus operandi. The size of the Charity as it presently
stands is considered to be manageable and there is a wish to maintain operations as they
are.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govèrning document
The charity is controlled by its governing document. a deed of trust, and constrtutes a
limited company, limited by guarantee, as defined by the Companies Act 2006.

TROOP AID
Report of the Trustees
For the
ear ended 31 March 2024
Charity constitution
Troop Aid {"The Charity") was incorporated on 30 January 2015 and registered as a
charity on 26 October 2015. The Company was established under a Memorandum of
Association which established the objects and powers of the charitable company and is
governed by its Articles of Association. In the event of a winding up members are required
to contribute an amount not exceeding £1.
Charitable activity was previously carried out by the Troop Aid Charitable Trust. On 1 April
2015 the assets and liabilities of the Charitable Trust were transferred lo the Company,
with the Chantable Trust acting as nominee for Troop Aid Limited until the date that the
company achieved charitable status. This resulted in a donation to the Charity of
£696.440 on Ihe transfer of activities from th8 Charitable Trust.
Recruitment, appointment, Inductlon and tralnlng of trustsès
The Iruslees have the power to appoint new trustees and select them based on the ski118
set and experience being brought to the charity. Recruilmenl of new trustees is by
personal recommendation. During induction and training the new trustees are provided
with suitable material to ensure they understand the charitable purpose and operating
policies of Troop Aid together with what the role of being a Trustee involves viz a viz their
responsibilities.
Organlsatlonal structure
The Trustees who served during the year and up to the date of this report are set out on
page 1, Trustees are appointed by the Board of Trustees. The Trustees meet regularly
under the yèar of this review meetings were held via Zoom to discuss issues relevant to
the Charity and to its future development. The day to day running of the Charity has been
delegated lo Mrs P R Sutton who acts as Secretary io the Charity and regularly involves
the Trustees in planning of events and decisions of the day lo day running of the charity.
Trustee remuneratlon
None of the Trustees has received any remuneration or similar benefits from the Charity.
Out of pocket travel and subsistence expense6 were reimbursed lo the Trustees during
the year under review. The Charity has professional indemnrty insurance on behalf of the
Trustees.
Approved by order of the board of trustees on 10 December 2024 and signed on its behalf
Miss D Frangou

TROOP AID
Independent Examiner's Report to the Trustee$ of Troop Aid
We report on the accounts for the year ended 31 March 2024 set out on pages six to thirteen.
Respective responsibilities of trusta•$ and gxamingr
Thé chanty's Iruslees (who are the directors for the purpose of company law} are responsible for
the preparation of the accounts. The charity's trustees consider thal an audit is not required for
this year (under Section 144 {21 of the Charities AGt 2011 (the 2011 Act)) and that an
independent examination is required.
Having satisfied ourselves that the charity is not subject to audit under company law and Is
eligible for independent examination, it is our responsibility to..
examine the accounts under Section 145 of the 2011 AGt
lo follow the procedures laid down in the General Directions given by the Charity Commission
(und8r Section 145{5llbl of the 2011 Act}., and
to state whether particular matters hav8 come to our altention.
Basis of the independent examlnarfs report
Our examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review of thè accounting records kept by the charity and
a comparison of the accounts presented with those records. 11 also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as trustees
conceming any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit, and Consequenlly no opinion 1$ given as to whether the accounts
present a 'lrue and fair view, and the report is limited lo those matters sel out in the statements
below.
Independent examlner's stat8m&nt
In connection with our examination, no matter has Come to our attention..
11) which gives us reasonable cause to believe that, in any material asped, the requirements
to keep accounting records in accordance with Section 386 and 387 of th6 Companies
Act 2006., and
lo prepare accounts which accord wllh the accounting records, comply with the
accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with
the methods and principles of the Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2015)
have not be8n mel., or
{2} to which, in our opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
CLoCL4
Collins
Chartered Accountants
The Lodge, Castle Bromwlch Hall
Chester Road
Castl8 Bromwlch
West Midlands
B36 9DE
Date.. 10 December 2024

TROOP AID
Statement of Financial Activities
For the year ended 31 March 2024
Notes
2024
2023
Income and endowments
Donations and legacies
Other trading activities
Investment Incom8
Total Income
32,163
55,026
16
87,205
31,740
53.444
914
86,098
Expendlture
Raising Funds
Other trading activities
34,812
31,229
Charitable activltles
Supporting injured troops
Total expendlture
49,562
84,374
51,492
82,721
Nel income
2,831
3,377
Excepiional income profit on asset sale
4,529
Total net Sncome
7,360
3,377
Reconclllatlon of funds.
Total funds brought forward
567,291
563.914
Total funds carrled forward
574.651
567,291
Contlnulng operatlon8
All income and expenditure has arisen from continuing activities.

TROOP AID
Balance sheet
As at 31 P*larch 2024
Notes
2024
2023
Fixed assets
Tangible assets
Current assets
Investments
Stocks
Deblors
Cash at bank
10
38,834
13,968
285.000
31.131
2,556
219,058
537.745
200,000
25,392
1,018
329,567
555,977
12
Credltors: amounts falling due within
one year
Ngt curront assets
13
1,928
2,654
535,817
553,323
Net assèts
574,651
567,291
Funds
Unrestricted funds
14
574,651
567,291
The directors arè satisfied thal the company Is entitled to 8xemption from the requirement to
obtain an audit under section 477 of the Companies Act 2006.
Members have not required the company lo obtain an audit in accordance with section 476 of
the Act.
The directors acknowledge thelr responsibS1ilies for complying with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of a¢¢ounls
The financial statements have been prepared in accordance with the special provisions
applicable to companies subject to the small companies regime. The Income and Expenditure
account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board on 10 December 2024
On behalf of thtrwrd
Miss D Frangou
Trustee

TROOP AID
Notes to the financial statements
For the year ended 31 March 2024
1 Accounting policles
Basis of preparing the flnanclal statements
The financial statements of the charitable company, which is a public benefit entity under
FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing Iheir accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) leffedive 1 January 2015),.
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland, and the Companies Act 2006. The financial statements have been
prepared under the historical Cost ¢onvention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds. it is probable that the income will be received and the amount can
be measured reliably.
For donations to be recognised the charity will have been notified of the amounts and the
seltlement date in writing. If there are conditions attached to the donation and this requires
level of performanc8 b8for8 entitlement Gan be obtained, thèn incom8 is deferred until
those conditions are fully met or the fulfilment of thos8 conditions is within the control of the
charity and it is probable that they will be fulfilled in the reporting period.
Legacy gifts are re¢ognised on a case by case basis following the granting of probate when
the administratorlexe¢utor for the estate has Gommuni¢ated in writing both the amount and
settlement dale. In the event that the gift is in the form of an asset other than cash or a
financi81 assét traded on a recognised stock exchange, recognition is subject to the value of
the gift being r61iably measurable with a degree of r8asonabl8 accuracy and the title to the
asset having been transferred to the charity.
Donated facilities and donated professional services are recognised as income al their fair
value when their economi¢ benefit is probable, il ¢an be measured reliably and the charity
has control over the item. Fair value is determined on the basis of the value of the gift to the
charity, for example the amount the charily would be willing to pay in the open market for
such facilities and services. A ¢orre$ponding amount Is recognised as expenditur8.
No amount is included in the financial statements for volunteer time in line with the SORP
(FRS 102). Further detail is given in the Trustees. Annual Report, where relevant.
Investment income is earned through holding assets for investment purposes such as term
deposit accounts. It includes interest income which is recognised as it a¢¢rues.
Expendlture
Liabilities are recognised as expendilure as soon as there is a legal or constructive
obligation cornmitting the charily to that expenditure, it is probable that a transfer of
economic benefits will be required in settlement and the amount of the obligation can be
measured reliably. Expenditure is accounted for on an accruals basis and has been
classified under headings that aggregate all cost related lo the Gategory. Where cost5
annot be diredly attributed to particular headings they have been allocated to activities on
a basis consistent with the use of resources.
The costs of items purchased for and note yet distributed to Ihe bèneficiaries of the charity
are reported as stocks.

TROOP AID
Notes to the financial statements - (continued)
For the
ear ended 31 March 2024
1 Accounting Policios (continued)
Allocation and apportionment of support costs
Support costs are those that assist the work of the charity but do not directly represent
charitable activities and included premises Costs, office costs, governance costs,
administrative and payroll costs. They are incurred directly in support of expenditure on
the objects of the charity. Where support costs cannot be directly attributed to particular
activities, they have been allocated to 8xpendilure on a basis which may be based on
activity as represented by direct costs expended on that activity. or bas8d on a
proportion of staff costs.
Tangible flxed assets
Depreciation is provided at the following annual rates in order lo write off 8ach asset
over its estimated useful life.
Improvements to leasehold property
Computer equipment
Motor vehicles
over remaining life of lease
33.330/0 on cost
250/0 on reducing balance
The charity capitalises all fixed assets where the purchase price exceeds £500. They
are valued at cost or estimated cost lo the donor, where assets are donated.
Taxallon
The charity is exempt from corporation tax on ils charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance with the ¢haritable 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.
Designated funds are funds set aside by the trustees out of unrestricted general funds
for specific future purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes lo
the financial statements.
2 Donatlons and legacles
2023
2023
Donations
Legacy ( Part payment of a legacy from Mrs
Elizabeth Coward Deceased)
23,513
30,740
8,650
32,163
31,740

TROOP AID
Notes to the financial statements (continuod}
For the year ended 31 March 2024
3 Other trading activltlas - incorne
2024
2023
Sale of donated clothing
Fundraising activities
32,480
22,546
55,026
35,329
18,115
53,444
4 Other trading actlvlties - expenditure
2024
2023
Cost of fundraising activitl8S
Publicity
Support costs { note 6)
8,910
41
27,574
36,525
7,414
836
31,429
5 Charltable activities
2024
2023
Supporting injured troops
Direct costs
Support costs (Note 6}
3.945
43.904
47,849
11,492
51,492
6 Support costs
Supporting
injured
troop$
Other
trade
Total
Staff costs
Motor and travel
Premises
Office costs
Other costs
Governance
Total
23,102
2,805
13,065
4,408
4,400
4,207
13,065
4,409
854
639
27,502
7,012
26,130
8,817
854
1,163
524
10

TROOP AID
Notes to the financlal statements (continued
For the
ear ended 31 March 2024
Net incomel{expendituro)
Nel incomel{expenditure) is stated after charging /lcrediting}'.
2023
2023
Depreciation - owned assets
Independent exafflination fee
4,219
960
5,589
960
8 Trustees, remuneratlon and beneflts
There were no trustees, remuneration or other benefits for the year ended 31 March 2024
nor for the period ended 31 March 2023.
Trustees, expenses
No trustees were paid any travel expens8s in either year
9 Staff cost8
2024
2023
Wages and salaries
27,502
23,073
The average monthly numb8r of employees including part-time during the year was as
follows..
Administration
10 Tanglble fixed assets
Improvements
to leasehold
property
Computer
equipment
Motor
vehicle8
Totals
Cost
At 1 April 2023
Additions
Disposalsl Write offs
At 31 March 2024
4,487
1,801
8,460
2,148
4,558
6,050
25,426
36,607
25,426
36 607
38,373
40,556
29 984
48,945
Depreclatlon
At 1 April 2023
Charge for year
Eliminate disposals I write offs
At 31 March 2024
3,098
1,164
7,352
995
4,558
3,789
13,955
2,060
13,955
2,060
24,405
4,219
10,111
Nel book value
At 31 March 2024
At 31 March 2023
2,026
1,389
2,261
1,108
34,547
11,471
38,834
13,968

TROOP AID
Noles to the financial statements (continued)
For the
ear ended 31 March 2024
11 Investments
2024
2023
Aegon General Investment account
285 000
200,000
The investment is included in these accounts at ils cost prlce.
At 31 March 2024 the valuation of the investment stood at £345,800
12 Debtors: amounts falllng due within one year
2024
2023
Prepayments
2,656
1,018
13 Credltor8: amounts falllng due wlthln one year
2024
2023
Social security and other taxes
Accrued expenses
449
1,479
1,928
409
2,245
2,654
Net
movement
In funds
14 Movement In funds
At 1.4.23
At 31.3.23
Unrestrlcted funds
General fund
Restrlcted Funds
QE Hospital Fund
Total fund$
565,024
7,516
572,540
2.267
567,291
156
2,111
574,651
7,360
Net movement in funds, included in the above are as follows..
Incornlng
resources
Resources Movement
expended
in fund$
Unr8Stri¢ted funds
General fund
Restrlcted Funds
QE Hospital Fund
91,734
(84,218)
7,516
{156}
{156)
91,734
(84,374)
7,360
15 Related paty disclosures
Mrs P R SLrtton is the wife of Captain A T Sutton, one of the Trustees of Troop Aid. She is also its
Chief Executive. With the approval of the Charity Commission, Mrs P R Sutton was paid by the
charity during the year £12.000 {2023 £12,000).
12