T-1 TODAY UK
(A company limited by guarantee)
Registered Charity Number 1168690
Registered Company Number 09549243 Annual Report and Unaudited Accounts 2025
Brown Butler Chartered Accountants Leeds
T-1 Today UK
Contents
| Page | |
|---|---|
| Legal and administrative information | 2 |
| Report of the trustees | 3 – 4 |
| Independent examiner’s report | 5 |
| Statement of financial activities | 6-7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 – 13 |
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T-1 Today UK
Legal and Administrative Information
| Directors and trustees | D Cairns |
|---|---|
| G Sutherland | |
| L Braid | |
| Company Registration Number | 09549243 |
| Charity Registration Number | 1168690 |
| Principal place of business | 52 Gladstone Place |
| Queen’s Cross | |
| Aberdeen | |
| AB10 6XA | |
| Registered Office | Leigh House |
| 28-32 St. Paul’s Street | |
| Leeds | |
| LS1 2JT | |
| Independent Examiner | Brown Butler |
| Chartered Accountants | |
| Leigh House | |
| 28-32 St Paul’s Street | |
| Leeds | |
| LS1 2JT | |
| Bankers | CAF Bank Limited |
| 25 Kings Hill Avenue | |
| Kings Hill | |
| West Malling | |
| Kent | |
| ME19 4JQ |
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T-1 Today UK Trustees Report For the year ended 31 December 2025
The trustees present their annual report and the accounts for the year ended 31 December 2025. The accounts have been prepared in accordance with the accounting policies on page 9 to 11 and comply with the charity’s governing documents and applicable law.
- Structure, governance and management
Governing document
T-1 Today UK was incorporated on 19 April 2015 as a company limited by guarantee and registered with the Charity Commission on 9 August 2016.
The charity is governed by its Memorandum and Articles of Association.
Officers and council members
The charity is administered and managed by a council, whose members are directors of the charity in accordance with the governing document.
Trustees are appointed through personal contact and recommendation from existing trustees.
Trustees may remain in office for four years from the date of their appointment.
No formal trustee induction and training procedures have been adopted.
- Objectives
The objects of the Charity are:-
To advance the education of the public in all subjects relating to diabetes (and in particular, type 1 diabetes), and
To promote and protect the health of individuals living with diabetes (and in particular, type 1 diabetes), in particular but not exclusively by
-
providing education in all subjects relating to diabetes and
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providing support and/or care to individuals with diabetes and those who care for them
In setting the objectives of the company and planning its activities the trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.
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T-1 Today UK Trustees Report For the year ended 31 December 2025
3. Achievements and performance
The charity continues to pursue its objectives in education and promotion of health of individuals with diabetes by hosting the T1 Today UK “Diabetes Together” Conference 2025 as a live in person conference. A total of 240 (2024: 185) individuals attended the conference which included talks from doctors, dietitians and other experts. The event attracted 6 (2024:9) businesses to sponsor the event and provide exhibitions. 14 attendees (4 families) were awarded free places through the Family Scholarship Fund in 2025.
4. Financial review
The funding of the charity’s activities during the year has been conducted wholly from income received during the year. The charity has received sponsorship of £25,550 (2024: £44,900) and ticket sales of £12,358 (2024: £9,048). The charity received donations of £14,452 (2024: £3,196).
Investment policy
The trustees’ policy is to invest funds in easy access and low risk bank accounts.
Risk policy
The trustees confirm that the major risks to which the charity is exposed, as identified by the trustees, have been reviewed and systems established to mitigate the risk.
Reserves policy
At the year end the charity had unrestricted reserves of £23,469 (2024: £34,534) and restricted reserves of £15,559 (2024: £20,613). The total amount of funds held at 31 December 2025 was £39,028 (2024: £55,147).
The trustees consider this level of resources sufficient to cover immediate expenditure requirements.
In preparing this report advantage has been taken of the small companies exemption under Section 415A of the Companies Act 2006.
………………………………..
G Sutherland - Director
24 April 2026 Date
………………………………..
For and on behalf of the Trustees
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Independent Examiner’s Report
To the Trustees of T-1 Today UK
I report on the accounts of the company for the year ended 31 December 2025, which are set out on pages 6 to 13.
Respective responsibilities of trustees and examiner
As the charity’s trustees of the company (who are also the directors of the company for the purpose of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Basis of independent examiner’s report
Having satisfied myself that the accounts of the company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011. In carrying out my examination, I have followed the directions given by the Charity Commission (under section 145(5)b of the 2011 Act).
My 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. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning 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 “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
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accounting records were not kept in accordance with Section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under Section 396 of the Companies Act 2006 and any other requirement that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
J W Brear ACA Brown Butler Chartered Accountants Leigh House 28-32 St Paul’s Street Leeds LS1 2JT
……………………………..
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T-1 Today UK
Statement of Financial Activities (Incorporating the Income and Expenditure Account) For the year ended 31 December 2025
| Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| 2025 | 2025 | 2025 | |||
| Note | £ | £ | £ | ||
| Incoming Resources | |||||
| Incoming resources from generated funds: | |||||
| Investment income | 85 | 386 | 471 | ||
| Incoming resources from charitable activities: | |||||
| Sponsorship | 25,550 | - | 25,550 | ||
| Donations | 14,452 | - | 14,452 | ||
| Ticket sales | 12,358 | - | 12,358 | ||
| ───── | ───── | ───── | |||
| Total income | 52,445 | 386 | 52,831 | ||
| ───── | ───── | ───── | |||
| Expenditure | |||||
| Expenditure on charitable activities | 3 | 63,510 | 5,440 | 68,950 | |
| ───── | ───── | ───── | |||
| Total expenditure | 63,510 | 5,440 | 68,950 | ||
| ───── | ───── | ───── | |||
| Net expenditure and net movement in funds for | |||||
| the year before transfer | (11,065) | (5,054) | (16,119) | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 34,534 | 20,613 | 55,147 | ||
| ───── | ───── | ───── | |||
| Total funds carried forward |
9 | 23,469 | 15,559 | 39,028 | |
| ═════ | ═════ | ═════ |
The notes on pages 9 to 13 form an integral part of these unaudited accounts.
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T-1 Today UK
Statement of Financial Activities (Incorporating the Income and Expenditure Account) - continued For the year ended 31 December 2025
| Total | Total | |||
|---|---|---|---|---|
| funds | funds | |||
| 2025 | 2024 | |||
| Note | £ | £ | ||
| Incoming Resources | ||||
| Incoming resources from generated funds: | ||||
| Investment income | 471 | 619 | ||
| Incoming resources from charitable activities: | ||||
| Sponsorship | 25,550 | 44,900 | ||
| Donations | 14,452 | 3,196 | ||
| Ticket sales | 12,358 | 9,048 | ||
| ───── | ───── | |||
| Total income | 52,831 | 57,763 | ||
| ───── | ───── | |||
| Expenditure | ||||
| Expenditure on charitable activities | 3 | 68,950 | 57,611 | |
| ───── | ───── | |||
| Total expenditure | 68,950 | 57,611 | ||
| ───── | ───── | |||
| Net (expenditure) / income and net movement in | ||||
| funds for the year | (16,119) | 152 | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 55,147 | 54,995 | ||
| ───── | ───── | |||
| Total funds carried forward | 9 | 39,028 | 55,147 | |
| ═════ | ═════ |
The notes on pages 9 to 13 form an integral part of these unaudited accounts.
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T-1 Today UK Company Registration 09549243 Balance Sheet As at 31 December 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| Non-current assets | |||||
| Intangible assets | 6 | 1,939 | - | 1,939 | 2,233 |
| Fixed assets | 5 | 468 | - | 468 | 994 |
| ───── | ───── | ───── | ───── | ||
| 2,407 | - | 2,407 | 3,227 | ||
| ═════ | ═════ | ═════ | ═════ | ||
| Current assets | |||||
| Debtors | 7 | 5,120 | - | 5,120 | 247 |
| Cash at bank | 17,177 | 15,559 | 32,736 | 53,099 | |
| ───── | ───── | ───── | ───── | ||
| 22,297 | 15,559 | 37,856 | 53,346 | ||
| Creditors: amounts falling due within one | |||||
| year | 8 | (1,235) | - | (1,235) | (1,426) |
| ───── | ───── | ───── | ───── | ||
| Net current assets | 21,062 | 15,559 | 36,621 | 51,920 | |
| ───── | ───── | ───── | ───── | ||
| ───── | ───── | ───── | ───── | ||
| Total assets less current liabilities | 23,469 | 15,559 | 39,028 | 55,147 | |
| ═════ | ═════ | ═════ | ═════ | ||
| Funds | |||||
| Unrestricted funds | 23,469 | - | 23,469 | 34,534 | |
| Restricted funds | - | 15,559 | 15,559 | 20,613 | |
| ───── | ───── | ───── | ───── | ||
| Total charity funds | 9 | 23,469 | 15,559 | 39,028 | 55,147 |
| ═════ | ═════ | ═════ | ═════ |
For the year ended 31 December 2025 the company was entitled to exemption under Section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act 2006; and
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with Charities SORP(FRS102).
These accounts were approved and authorised for issue by the board on……………….and signed on their behalf by:
…………………….
- G Sutherland - Director
The notes on pages 9 to 13 form an integral part of these unaudited accounts.
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T-1 Today UK
Notes to the Accounts For the year ended 31 December 2025
1. General information
T-1 Today UK is a private company limited by guarantee in England and Wales under company number 09549243.
Registered office: Leigh House 28-32 St. Paul’s Street Leeds LS1 2JT
Principal place of business: 52 Gladstone Place Queen’s Cross Aberdeen AB10 6XA
- Summary of significant accounting policies
Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The accounts have been prepared in accordance with the 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), and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS102.
The presentation currency is £ sterling and rounded to the nearest £1.
The significant accounting policies applied in the preparation of these accounts are set out below. These policies have been consistently applied to all years presented, unless, otherwise stated.
Income recognition
All income is accounted for on a receivable basis. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by Charities SORP(FRS102) or FRS102.
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T-1 Today UK
Notes to the Accounts For the year ended 31 December 2025
Note 2 Continued
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulated amortisation and any impairment losses.
Amortisation
Amortisation is charged so as to allocate the cost of intangible assets less their residual values over their estimated useful lives. The annual rates and methods of amortisation are as follows:-
Asset class Amortisation method and rate Trade Mark - 10 years straight line basis
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation and any impairment losses.
Depreciation
Depreciation is calculated to write down the cost less estimated residual value of all tangible fixed assets, other than freehold land, over their expected useful lives. The annual rates and methods of depreciation are as follows:-
Asset class Depreciation method and rate Equipment - 33% straight line basis
Expenditure
All expenditure is accounted for on an accruals basis.
The following principles have been applied in attributing costs to the different headings:-
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i) Items of expenditure which involve more than one cost category have been apportioned on a basis consistent with the estimated use of the item within each category.
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ii) No past expenditure incurred on activities falling directly within one cost category has been attributed to any other costs category.
Support costs have been allocated between governance and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice
Taxation
As a registered charity the company is exempt from taxation on its income and gains where they are applied for charitable purposes
The company is registered for VAT and accordingly expenditure is shown net of recoverable VAT.
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T-1 Today UK
Notes to the Accounts For the year ended 31 December 2025
Note 2 Continued
Debtors
Short term debtors are measured at transaction price, less any impairment.
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.
Creditors
Short term creditors are measured at transaction price.
3. Analysis of expenditure on charitable activities
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Venue costs | 48,897 | 40,362 |
| Hotel, travel and subsistence | 4,578 | 2,704 |
| Other event costs | 10,033 | 7,395 |
| Postage and stationery | - | 1,123 |
| Sundry expenses | 1,770 | 657 |
| Depreciation | 526 | 639 |
| Amortisation | 294 | 294 |
| Legal and professional | 200 | 1,890 |
| Governance costs: | ||
| Administration costs | 1,482 | 1,477 |
| Bank charges | 85 | 60 |
| Independent examiner’s fees | 1,085 | 1,010 |
| ───── | ───── | |
| 68,950 | 57,611 | |
| ═════ | ═════ |
4. Staff costs and trustees’ remuneration
The average number of persons employed by the company (including the directors) during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Employees | 3 | 3 |
| ═════ | ═════ |
Trustees are not remunerated. A trustee received reimbursement of travel expenses, expenses for attending meetings, stationery and equipment amounting to £1,164.
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T-1 Today UK
Notes to the Accounts For the year ended 31 December 2025
5. Tangible fixed assets
| 5. | Tangible fixed assets | ||
|---|---|---|---|
| Equipment | Total | ||
| Cost | |||
| At 1 January 2025 | 6,407 | 6,407 | |
| ───── | ───── | ||
| At 31 December 2025 | 6,407 | 6,407 | |
| ───── | ───── | ||
| Depreciation | |||
| At 1 January 2025 | 5,413 | 5,413 | |
| Charge for the year | 526 | 526 | |
| ───── | ───── | ||
| At 31 December 2025 | 5,939 | 5,939 | |
| ───── | ───── | ||
| Net Book Value | |||
| At 31 December 2024 | 994 | 994 | |
| ═════ | ═════ | ||
| At 31 December 2025 | 468 | 468 | |
| ═════ | ═════ | ||
| 6. | Intangible fixed assets | ||
| Trade Mark | Total | ||
| Cost | |||
| At 1 January 2025 | 2,950 | 2,950 | |
| ───── | ───── | ||
| At 31 December 2025 | 2,950 | 2,950 | |
| ───── | ───── | ||
| Amortisation | |||
| At 1 January 2025 | 717 | 717 | |
| Charge for the year | 294 | 294 | |
| ───── | ───── | ||
| At 31 December 2025 | 1,011 | 1,011 | |
| ───── | ───── | ||
| Net Book Value | |||
| At 31 December 2024 | 2,233 | 2,233 | |
| ═════ | ═════ | ||
| At 31 December 2025 | 1,939 | 1,939 | |
| ═════ | ═════ |
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T1 Today UK
Notes to the Accounts
For the year ended 31 December 2025
7. Debtors
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Other debtors | 4,873 | - |
| Prepayments | 247 | 247 |
| ───── | ───── | |
| 5,120 | 247 | |
| ═════ | ═════ |
- Creditors
Amounts falling due within one year
| Amounts falling due within one year | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Trade creditors | - | 50 |
| Other creditors | - | 216 |
| Accruals | 1,235 | 1,160 |
| ───── | ───── | |
| 1,235 | 1,426 | |
| ═════ | ═════ |
9. Statement of movement on funds
| Unrestricted | Restricted | ||
|---|---|---|---|
| funds | funds | Total | |
| £ | £ | £ | |
| At 1 January 2025 | 34,534 | 20,613 | 55,147 |
| Incoming resources for the year | 52,445 | 386 | 52,831 |
| Outgoing resources for the year | (63,510) | (5,440) | (68,950) |
| ───── | ───── | ───── | |
| At 31 December 2025 | 23,469 | 15,559 | 39,028 |
| ═════ | ═════ | ═════ |
Unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objects.
The restricted fund is designated towards providing UK families with free conference places over a period of 6 years or as long as the fund lasts.
10. Limited by guarantee
The company is limited by guarantee without share capital. In the event of being wound-up each member undertakes to contribute such amount as may be required (not exceeding £1) for the payment of the charity’s debts and liabilities.
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