Company No: 09415167
Charity No: 1164106
TROOP AID
REPORT AND FINANCIAL STATEMENTS
31 March 2025
COLLINS
CHARTERED ACCOUNTANTS
WEST MIDLANDS

Contents
Page
Reference and Administrative Details
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes lo Financial Slalernents
Detailed Statement of Financial Activities
13

TROOP AID
Company Information
Trustsos
Captain I retdl A T Sutton
G Sutton
Miss D Frangou
M Gough
Mrs C M McLaughlin
{Resigned 13 June 20251
(Appointed 4 April 2025}
Company Secrotary
Mrs P R Sutton
Company number
09415167
Charlty numbar
1164106
Reglstered office
21 Radway Road
Shirley
Solihull
West Midlands
B90 4NR
Independent Exarninèr
Collins
The Lodge
Castle Bromwich Hall
Chester Road
Castle Brornwich
West Midlands
B36 9DE
Bankers
Lloyds Bank PLC
9-11 Poplar Road
Solihull
B913AN

i ROOP AID
Report of the Trustees
For the year ended 31 March 2025
The Trustees who are also directors of Troop Aid {'Ihe Charity") for the purposes of the
Companies Act 2006, present their report with the financial stalements of the Charity for
the year ended 31 March 2025. The trustees have adopted the provisions of Accounting
and Reporting by Charities." Statement of Recommended Practice applicable to charities
preparing their accounts In accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 102) (effective 1 January 20151.
Objectives and Activities
Objectives and Aims
The Charity exists to relieve seNing 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 charitable means as the Trustees
think fil.
Public Benefit
The Trustees believe that the organisalion has complied with the duty in Section 4 of the
Charities AGI 201110 have due regard to public benefit guidance published by the Charity
Commission. Furthermor8, they believe that activities undertaken by the Charity further ils
charitable purposes for the public benefit.
Volunteers
Volunteers are essential to the day to day running of the Charity and. as well as the
Trustees, they include Grab Bag packers. office support and attendance al fundraising
events throughout the country. Appropriate recruilmenl, induction and training are
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 see the situation changing.
Achlevemenl and Performance
Key achievements
The demand for the services of Troop Aid has remained during the reporting period. We
continue to measure the demand and impartanlly the quality and Gontent of our Grab
Bags.

TROOP AID
Report of the Trustees
For the year ended 31 March 2025
FINANCIAL REVIEW
Review of Activities and Results for the Year
The attached financial statements show the financial performan￿ and position of the
Charity at 31 March 2025.
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 Br'rtish Troops are setving
whether on operations or training exercises.
During the year under review the Charity dispatched 650 Grab Bags against 589 during
the previous reporting period. The Charity continues lo supply other items of clothing
when necessary for both Male and Female injured setrvice personnel. Since Troop Aid
was formed the Charity has delivered approximately 18,450 Grab Bags (emergency
packs) lo support British service p61sonnel. The Charity continues its support to the
Military Day Roc*M at the Queen Elizabeth Hospital in Birmingham with refreshments.
The Trustees expect donations of emergency packs to remain al the similar levels over
the next year as the support of troops in Eastern Europe 1$ Still unknown. During the
period under review donations have increased from the previous year. During the year
we have also received two legacies, namely £5.000 from Mrs Felicia George and £75,000
from Mr John Macleod. The sales of donated clothing has decreased this year. The
impact of significant levels of inflation currently mean that Ih&re will be pressures on
donations and the Charity remains diligent over costs and maintaining ils profile in the
ommunity so that it can continue lo be al the forefront in altracling funding for it's
actiwlies.
Reserves pollcy
The Trustees believe that the Charity should maintain sufficienl reserves to cover two
years of expenditure based on trends lo date. We have sufficient funds lo cover this
reserve.
FUTURE PLANS
11 is the Trustees, continued wish that the Charity maintains ils slalus quo. They do not
see any major changes in the modus operandi. The size of the Charity as 'rt presently
stands is considered to be manageable and there is a wish to maintain operations as they
are.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is controlled by its governing document, a deed of trust, and constitutes
limited company, limf(ed by guarantee, as defined by the Companies Act 2006.

TROOP AID
Report of the Trustees
For the year ended 31 March 2025
Charity constitutlon
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 lo 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 to the Company,
with the Charitable Trust acting as nominee for Troop Aid Limited until the dale that the
company achieved charitable status. This resulted in a donation to the Charity of
£696,440 on the transfer of activities from the Charitable Trust.
Recruitment, appointment, inductlon and training of trustees
The trustees have the power to appoint new trustees and select them based on the skills
set and experience being brought to the charity. Recruitment of new trustees is by
personal recornmendalion. During induction and training the new Iruslees are provided
with suitable material to ensure they understand the charilable purpose and operating
policies of Troop Aid together with what the role of being a Trustee involves viz a viz their
responsibilities.
Organisational structure
The Trustees who served during the year and up to the date of this r8POrt are sel out on
page 1. Trustees are appointed by the Board of Trustees. The Trustees meet regularly
under the year of this review meetings were held in person and via Zoom lo discuss issues
relevant lo 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 to the Charity and
regularly involves the Trustees in planning of events and decisions of the day to day
running of the charity.
Trustee remuneration
None of the Trustees has re¢eived any remuneralion or similar benefits from the Charity.
Out of pocket travel and subsistence expenses were reimbursed lo the Trustees during
the year under review, The Charity has professional indemnity insurance on behalf of the
Truslegs.
Approved by order of Ihe board of trustees on 8 Oclober 2025 and signed on its behalf by..
Miss D Frangou

TROOP AID
Independent Examiner's Report to the Trustees of Troop Ald
We report on the accounts for the year ended 31 March 2025 set out on pages six to thirteen.
Respective responsibilities of trustees and examiner
The Charity's trustees (who are the directors for the purpose of company lawl are responsible for
the preparation of the accounts. The Charity's trustees consider that an audit is not required for
this year (under Section 144 {21 of the Charities Act 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, il is our responsibility to..
exarnine the accounts under Section 145 of the 2011 Act
to follow the procedures laid down in the General Directions givèn by th8 Charity Commission
(under Section 145151{b} of the 2011 Act}, and
to slate whether particular matters have come to our attention.
Basls of the Independent examinevs report
Our examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review of the 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
oncerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit, and consequently no opinion is given as to whether the accounts
present a 'lrue and fair view, and the report is limited lo those matters set out in the statements
below.
Independent examiner'8 Statement
In connection with our examination, no matter has come to our attention..
11 } whi¢h gives us reasonable cause to believe that, in any malerial aspect, the requirements
to kè6p accounting records in accordance with Section 386 and 387 of the Companies
Act 2006., and
lo prepare accounts which accord with 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 accordan¢e
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
1021 (effective 1 January 20151
have nol been met., or
121 to which, in our opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Collins
Chartered Accountants
The Lodge, Castle Bromwlch Hall
Chester Road
Castle Bromwich
West Midlands
B36 9DE
Date: 8 October 2025

TROOP AID
ststement of Financial Activities
For the year ended 31 March 2025
Notes
2025
2024
Income and endowments
Donations and legacies
Other trading activities
Investment Income
Total Income
112,381
50.876
32,163
55,026
16
87,205
163,257
Expenditure
Raising fLJnds
Other trading activities
37,174
34,812
Charitable activities
Supporting injured troops
Total expenditure
67,889
105,063
49,562
84,374
Net income
58,194
2,831
Exceptional in¢ome profit on asset sale
4,529
Total net income
58,194
7,360
Reconciliation of funds.
Total funds brought forward
574,651
567,291
Total funds carrled forward
632,845
574.651
Continuing operations
All income and expenditure has arisen from continuing activities.

'rROOP AID
Balance sheet
As at 31 March 2025
Notes
2025
2024
Fixed asséts
Tangible assets
Current assets
Investments
stocks
Debtors
Cash at bank
10
39,114
38,834
285,000
38,610
1.638
269,946
595,194
285,000
31,131
2,556
219.058
537,745
12
Creditors: amounts falling due within
one year
Net current assets
13
1,463
1.928
593,731
535,817
Nèt assets
632,845
574,651
Funds
Unreslricled funds
14
632,845
574,651
The directors are satisfied that the company is entitled to exemption from the requirem8nl lo
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 their responsibilities for complying with the requirements of the
Companies Act 2006 with respect lo accounting records and the preparation of accounts.
The financial statements have been prepared In accordance with the special provisions
applicable lo companies subject to the small companies regime. The Income and Expenditure
account has not been delivered lo the Registrar of Companies.
The financial statements were approved by the board on 8 October 2025
On behalf of
Jss
Frang
Trustee

ROOP AID
Notes to the financlal statements
For the year ended 31 March 2025
1 Accounting policies
Basis of preparlng the financial statements
The financial statements of the charitable company, which is a public benefit entity under
FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021
'Accounling and Reporting by Charities.. Statement of Recommended Practice appli¢able to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 {effective 1 January 2015}',
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland. and the Companies Act 2006. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the Charity has
entillemenl 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
seltlemenl date in writing. If there are conditions attached to th8 donation and this requirès
a level of performance before entitlement can be obtained, then income is deferred until
those conditions are fully met or the fulfilment of those conditions is within the control of the
Charrty and it is probable that they will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the granting of probate when
the adminislralorlexecutor for the estate has cammunicaled in writing both the amount and
settlement date. In the event that the gift is in the form of an asset other than cash or a
financial asset traded on a recognised stock exchange, recognition is subject to the value ol
the gift being reliably rneasurable with a degree of reasonable accuracy and the tille lo the
asset having been transferred to the Charity.
Donated facilities and donated professional services are recognised as income at their fair
value when their economic benefit is probable, it can be measured reliably and the Charity
has ¢onlrol over the item. Fair value is determined on the basis of the value of the gift to the
Charity, for example the amount the Charity would be willing to pay in the open market for
such facilities and services. A corresponding amount is recognised as expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP
IFRS 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 il accrues.
Expendllure
Liabilities are recognised as expenditure as Soon as there is a legal or constructive
obligation committing the Charity to that expenditure, il 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
lassified under headings that aggregate all cost related lo the category. Where costs
cannot be directly attributed lo particular headings they have been allocated to activities on
a basis consislenl with the use of resources.
The costs of items purchased for and note yet distributed to the beneficiaries of the Charity
are reported as stocks.

TROOP AID
Notes to the financial statements - Icontinuedl
For the year ended 31 March 2025
1 A¢¢ounting Policies (continued)
Allocation and apportionment of support costs
Support costs are those that assist the work of the Charity bul do not directly represent
harilable 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 expenditure on a basis which may be
based on activity as represented by ¢Jirecl costs expended on that activity. or based on
a proportion of staff costs.
Tangible fixed as58ts
Depreciation is provided at the following annual rates in order to write off each asset
over its estimated useful lif8.
Improvements to leasehold property
Computer equipment
Motor vehicles
over remaining life of lease
33.33D/o 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 to the donor, where assets are donated.
Taxation
The Charity is exempt from corporation tax on its charitable activities.
Fund accountlng
Unreslricled funds can be used in accordance with the Gharitable obje¢tives al the
discretion of the trustees.
Restricted funds can only be used for parti¢ular reslri¢ted 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 to
the financial statements.
2 Donatlons and legacles
2026
2024
Donations
29,658
23,513
Legacies
82,723
112,381
8,650
32,163

TROOP AID
Notes to the financial statements Icontinuedl
For the
ear ended 31 March 2025
3 Other trading activltles - Incom8
2025
2024
Sale of donated Glothing
Fundraising activities
27,513
23,363
50,876
32,480
22,546
55,026
4 Othèr trading activities - expenditure
2025
2024
Cost of fundraising activities
Publicity
Support costs I note 6)
9,137
245
27,792
37,174
8,910
41
25,861
34,812
Charitable activities
2025
2024
Supporting injured troops
Direct costs
Support costs (Note 61
17,433
50,456
67,889
3,945
45,617
49,562
Support costs
Supportlng
injured
troops
Other
trade
Total
Staff costs
Motor and trav81
Premises
Office costs
Other costs
Governance
Tolal
24,376
5,420
14,099
4,799
1,124
638
50,456
4,643
3,614
14,099
4.798
29,019
9.034
28.198
9,597
1,124
1,276
78,248
638
27,792
10

(ROOP AID
Notes to the financial statements (continued)
For the
ear ended 31 March 2025
Net incomell•xp•nditure}
Net incomel{expenditure} is stated after charging l(crediting):
2025
2024
Depreciation - owned assets
Independent examination fee
15,847
960
4,219
960
Trustees. remuneratlon and bènefits
There were no trustees, remuneration or other benefits for the year ended 31 March 2025
nor for the period ended 31 March 2024.
Trustees, expenses
No trustees were paid any travel expenses in either year
9 Staff costs
2025
2024
Wages and salaries
29,019
27,502
The average monthly number of employees including part-time during the year was as
follows..
Administration
10 Tangible fixed assets
Improvements
to leasehold
property
Computer
equipment
Motor
vehicles
Totals
Cost
At l April 2024
Additions
At 31 March 2025
6,288
7,027
13.315
6,050
36,607
48,945
7,027
6,050
36,607
Depreclatlon
At 1 April 2024
Charge for year
At 31 March 2025
4,262
1,509
5,771
3,789
1,082
4,871
2,060
4,156
6,216
10.111
6,747
16,858
Net book value
At 31 March 2025
7,544
2,026
1,179
2,261
30,391
34,547
39,114
38,834
Al 31 March 2024

TROOP AID
Notes to the financial ststements (continued)
For the
ear ended 31 March 2025
11 Investments
2025
2024
Aegon General Investment account
285.000
285,000
The investment is included in these accounts at its cost price.
Al 31 March 2025 the valuation of the investment stood al £328,98712024 £345,807)
12 Debtors: amounts falling due within one year
2025
2024
Prepayments
1,638
2,556
13 Creditors: amounts falling due within one year
2025
2024
Social security and other taxes
Accrued expenses
449
1.479
1,928
1,463
1,463
Net
movement
In funds
14 Movement In funds
At 1.4.24
At 31.3.25
Unrestricted funds
General fund
Restricted Funds
QE Hospital Fund
Total funds
572,540
60,305
632,845
2,111
574,651
(2,111)
58,194
632,845
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources Movement
expended
In funds
Unrestricted funds
General fund
Restricted Funds
QE Hospital Fund
163,257
{102,952}
60,305
12.1111
163,257
(105,063)
60,305
15 Related party disclosures
Mrs P R Sutton 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 Sulton was paid by the
charity during the year £12,000 (2024 £12,000).
12

TROOP AID
Detailed Profit and Loss Account
For the year ended 31 March 2025
2025
2024
Income and endowments
Donations
112,381
32.163
Other tradlng activities
Sale of donated clothing
Fundraising activities
27,513
23,363
32,480
22,546
50,876
55,026
Investment income
Deposit account interest
Total Incoming resources
16
87,20S
163,257
Expenditure
Othar trading activitles
Cost of fundraising activities
Publicity
9,137
245
8,910
41
9,382
8,951
Charltable activitles
Purchase of goods for injured personnel
Support costs
Staff costs
Wages
Motor and traval
Annual expenditure
Motor vehicles depreciation
17,433
3,945
29,019
27,502
4,878
4.156
4,952
2,060
9,034
7,012
Premises
Rent, rates and ulililies
Office costs
Annual expenditure
Equipment depreciation
28,198
26,130
7,006
2,591
6,658
2,159
9,597
8,817
Sundry expenses
Annual expenditure
Governance costs
Legal and professional fees
1,124
854
1,276
1,276
105,063
1,163
84,374
Total resources expended
Net income
58,194
2,831