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2024-12-31-accounts

Trustees’ Annual Report for the period

From 01/01/2024 Period start date To 31/12/2024 Period end date

Charity name: No Falls Foundation CIO

Charity registration number: 1177494

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 To educate and inform about the risks of
falls from height.
To research the causes of falls from height.
To provide support to those affected by
falls from height.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
The No Falls Foundation enhanced its
educational programme with the
introduction of an annual campaign ‘No
Falls Week’, It continued to attend
exhibitions, conferences and Health &
Safety events throughout the year. The
Foundation also conducted its first UK Falls
from Height Survey as part of its research
object.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees have considered the guidance
issued by the Charity Commission on
public benefit and remain satisfied that the
Foundation meets the requirements of the
guidance.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment
Para 1.38 Social investment does not form a material
part of the Foundation’s charitable and
investment activities.
Contribution made by
volunteers
Para 1.38 Volunteers have assisted the Foundation in
educating and informing about the dangers
of falls from height and the importance of
safe working at height at various events
and webinars. Volunteers have also

continued to participate in the Foundation’s peer mentoring programme.

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 In 2024, The No Falls Foundation
continued to promote safe working at
height across a wide range of sectors. The
Foundation actively participated in virtual
events, in-person conferences, and other
activities to further its mission.
2024 saw the introduction of the
Foundation’s annual campaign ‘No Falls
Week’
No Falls Week 2024, held from 13–17 May,
was a major success in advancing the
Foundation’s mission to promote safe
working at height. The campaign engaged
nearly 1,900 organisations across sectors
such as construction, manufacturing, and
agriculture, raising awareness of the risks
of working at height but also actively
encouraging participation in improving
height safety within their organisations and
throughout industry as a whole. The
Foundation collaborated with key industry
partners and stakeholders to provide a
wealth of resources as part of the
campaign.
Key achievements included:

1,900 organisations signed up to
take part in the campaign

Website engagement: over 13,000
visits and 9,000 resource
downloads.

Social media reach: 33,000
interactions across platforms.

Parliamentary recognition: the
campaign was noted in debates in
the Scottish Parliament and through
an Early Day Motion in the House of
Commons.
Participant feedback was extremely
positive, with an average rating of 4.5 out of
5, demonstrating the campaign’s success.
The Foundation also saw strong
engagement on social media platforms,
with significant increases in content views,
shares, and discussions around safe
working at height.

The Foundation is planning ahead for No Falls Week 2025 with the aim to increase participation to double 2024’s numbers. The Foundation undertook its first UK Falls from Height Survey, with the aim of identifying the underlying causes of falls from height, the results of which will be published next year. Additionally, the No Falls Foundation continued to offer much-needed support to individuals affected by falls. This was done through welfare advice, support with rehabilitation, legal guidance through partner organisations, and its peer mentoring programme supported by the Foundation’s ambassadors.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 The Foundation’s income for 2024 was
£80k, at similar levels to 2023.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The Foundation intends to hold reserves
equivalent to 12 months’ overheads to
afford the resilience to react and adapt to
unforeseen changes in circumstances.
Amount of reserves held Para 1.22 Retained surplus is £208,643, of which
earmarked as reserves is £50,000
Reasons for holding zero
reserves
Para 1.22 Not applicable
Details of fund materially in
deficit
Para 1.24 Not applicable
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 Not applicable

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 CIO Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Charitable Incorporated Organisation
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 A proportion of the trustees are nominated
by the Access Industry Form (AIF) and the
remainder are selected from safety
organisations, trade unions and other
related industry organisations. Individuals
are also selected who can bring particular
experience or skills to the board of trustees.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

Charity name No Falls Foundation
Other name the charity uses
Registered charity number 1177494
Charity’s principal address 10 Queen Street Place
LONDON
EC4R 1BE
From 01/09/2025
167-169 Great Portland Street
5th Floor
London
W1W 5PF

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee(if any)
Peter Bennett OBE Chair Access IndustryForum
Gillian Walsh Trustee Access IndustryForum
John Bungay Trustee 01/01/24-18/09/24 Access IndustryForum
Peter J Douglas Trustee Access IndustryForum
AnthonyG Seddon Trustee Access IndustryForum
Kenneth D
Johnson
Trustee 01/01/24-18/09/24 Access Industry Forum
Steffan Jan Groch Trustee
Clive Johnson Trustee 01/01/24-17/12/24
David Thomas Trustee Appointed 18/09/24
Luke Collins Trustee Appointed 18/09/24

– Corporate trustees names of the directors at the date the report was approved

Director name Not applicable

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
Not applicable

Funds held as custodian trustees on behalf of others

Description of the assets Not applicable held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Peter Bennett OBE Position (eg Secretary, Chair Chair, etc) Date 23 October 2025

REGISTERED COMPANY NUMBER: CEO13495 (England and Wales) REGISTERED CHARITY NUMBER: 1177494

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

No Falls Foundation

McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL

No Falls Foundation

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10

No Falls Foundation

Report of the Trustees for the Year Ended 31 December 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 December 2024. 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Charity are:

  1. The advancement of health and the saving of lives through understanding and reducing the likelihood, impact and risk of falls from height and injuries sustained from objects falling from height, in particular but without prejudice to the generally of the foregoing, through education and research.

  2. The relief of those in need by reason of ill-health, disability, financial hardship or other disadvantage following a fall from height or injuries sustained from objects falling from height, in particular but not exclusively by providing grants of financial assistance to individuals and organisations to assist with physical and mental rehabilitation.

Significant activities

The Foundation is committed to make grants to individuals and organisations. The Foundation provides advocacy, advice and information to the general public/mankind. The Foundation sponsors or undertakes research.

ACHIEVEMENTS AND PERFORMANCE

The Foundation generated funds from charitable activity amounting to £80,245 (2023: £79,846)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its constitution, through a Charitable Incorporated Organisation Constitution, which is governed by the trustees.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CEO13495 (England and Wales)

Registered Charity number 1177494

Registered office C/O Bates Wells Braithwaite Thames Exchange 10 Queen Street Place London EC4R 1BE

Trustees

P Bennett G Walsh J Bungay (resigned 18.9.24) P John Douglas A Graham Seddon K David Johnson (resigned 18.9.24) C Johnson (resigned 17.12.24) S Jan Groch D Thomas (appointed 18.9.24) L Collins (appointed 18.9.24)

Page 1

No Falls Foundation

for the Year Ended 31 December 2024

Report of the Trustees

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Ian McDougall McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL

Bankers NatWest

Approved by order of the board of trustees on 1 October 2025 and signed on its behalf by:

P Bennett - Trustee

Page 2

Independent Examiner's Report to the Trustees of No Falls Foundation

Independent examiner's report to the trustees of No Falls Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited 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 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Ian McDougall

McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL

1 October 2025

Page 3

No Falls Foundation

Statement of Financial Activities for the Year Ended 31 December 2024

2024 2023
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 58,745 73,996
Other trading activities 2 21,501 5,850
Total 80,246 79,846
EXPENDITURE ON
Charitable activities
Charitable Activities 45,191 55,322
NET INCOME 35,055 24,524
RECONCILIATION OF FUNDS
Total funds brought forward 173,588 149,064
TOTAL FUNDS CARRIED FORWARD 208,643 173,588

The notes form part of these financial statements

Page 4

No Falls Foundation

Balance Sheet 31 December 2024

Notes
2024
Unrestricted
fund
£
CURRENT ASSETS
Debtors
5
11,384
Cash at bank
202,936
214,320
CREDITORS
Amounts falling due within one year
6
(5,677)
NET CURRENT ASSETS
208,643
TOTAL ASSETS LESS CURRENT LIABILITIES
208,643
NET ASSETS
208,643
FUNDS
Unrestricted funds
7
208,643
TOTAL FUNDS
208,643
2023
Total
funds
£
8,949
166,305
175,254
(1,666)
173,588
173,588
173,588
173,588
173,588

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 1 October 2025 and were signed on its behalf by:

P Bennett - Trustee

The notes form part of these financial statements

Page 5

No Falls Foundation

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing 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 (FRS 102) '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 2019)', 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 entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity 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 to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation 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.

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

2.

OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
2024 2023
£ £
Membership Packages 21,501 5,850

3.

TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Page 6

No Falls Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Total
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
7.
MOVEMENT IN FUNDS
Unrestrictedfunds
General fund
TOTAL FUNDS
Unrestricted
fund
£
73,996
5,850
79,846
55,322
24,524
149,064
173,588
2024
2023
£
£
10,092
8,949
1,292
-
11,384
8,949
2024
2023
£
£
4,181
170
1,496
1,496
5,677
1,666
Net
movement
At
At 1.1.24
in funds
31.12.24
£
£
£
173,588
35,055
208,643
173,588
35,055
208,643

Page 7

No Falls Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

7. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestrictedfunds
General fund 80,246 (45,191) 35,055
TOTAL FUNDS 80,246 (45,191) 35,055
Comparatives for movement in funds
Net
movement At
At 1.1.23 in funds 31.12.23
£ £ £
Unrestrictedfunds
General fund 149,064 24,524 173,588
TOTAL FUNDS 149,064 24,524 173,588
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestrictedfunds
General fund 79,846 (55,322) 24,524
TOTAL FUNDS 79,846 (55,322) 24,524
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.1.23 in funds 31.12.24
£ £ £
Unrestrictedfunds
General fund 149,064 59,579 208,643
TOTAL FUNDS 149,064 59,579 208,643

Page 8

No Falls Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestrictedfunds
General fund 160,092 (100,513) 59,579
TOTAL FUNDS 160,092 (100,513) 59,579

8. RELATED PARTY DISCLOSURES

Companies of which Mr. P Bennett is a director, made donations in the year totalling £50,204 (2023: £46,520). Companies of which Ms. G Walsh is a director, made donations in the year totalling £41,445 (2023: £38,839).

The following balances are due to be received at the year end 31 December 2024:

Payments totalling £Nil (2023: £12,000) were made to companies of which Mr. P Bennett is a director.

Page 9

No Falls Foundation

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 58,745 73,996
Other trading activities
Membership Packages 21,501 5,850
Total incoming resources 80,246 79,846
EXPENDITURE
Charitable activities
Insurance 75 851
Telephone 445 247
Travel reimbursement - 238
Advertising 847 1,501
Consultancy Fees 41,783 48,445
Grants to institutions - 2,000
43,150 53,282
Support costs
Management
Postage and stationery 28 -
Other
Accountancy 1,266 1,336
Governance costs
Bank charges 747 704
Total resources expended 45,191 55,322
Net income 35,055 24,524

This page does not form part of the statutory financial statements

Page 10

REGISTERED COMPANY NUMBER: CEO13495 (England and Wales) REGISTERED CHARITY NUMBER: 1177494

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

No Falls Foundation

McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL

No Falls Foundation

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10

No Falls Foundation

Report of the Trustees for the Year Ended 31 December 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 December 2024. 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Charity are:

  1. The advancement of health and the saving of lives through understanding and reducing the likelihood, impact and risk of falls from height and injuries sustained from objects falling from height, in particular but without prejudice to the generally of the foregoing, through education and research.

  2. The relief of those in need by reason of ill-health, disability, financial hardship or other disadvantage following a fall from height or injuries sustained from objects falling from height, in particular but not exclusively by providing grants of financial assistance to individuals and organisations to assist with physical and mental rehabilitation.

Significant activities

The Foundation is committed to make grants to individuals and organisations. The Foundation provides advocacy, advice and information to the general public/mankind. The Foundation sponsors or undertakes research.

ACHIEVEMENTS AND PERFORMANCE

The Foundation generated funds from charitable activity amounting to £80,245 (2023: £79,846)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its constitution, through a Charitable Incorporated Organisation Constitution, which is governed by the trustees.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CEO13495 (England and Wales)

Registered Charity number 1177494

Registered office C/O Bates Wells Braithwaite Thames Exchange 10 Queen Street Place London EC4R 1BE

Trustees

P Bennett G Walsh J Bungay (resigned 18.9.24) P John Douglas A Graham Seddon K David Johnson (resigned 18.9.24) C Johnson (resigned 17.12.24) S Jan Groch D Thomas (appointed 18.9.24) L Collins (appointed 18.9.24)

Page 1

No Falls Foundation

for the Year Ended 31 December 2024

Report of the Trustees

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Ian McDougall McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL

Bankers NatWest

Approved by order of the board of trustees on 1 October 2025 and signed on its behalf by:

P Bennett - Trustee

Page 2

Independent Examiner's Report to the Trustees of No Falls Foundation

Independent examiner's report to the trustees of No Falls Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited 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 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Ian McDougall

McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL

1 October 2025

Page 3

No Falls Foundation

Statement of Financial Activities for the Year Ended 31 December 2024

2024 2023
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 58,745 73,996
Other trading activities 2 21,501 5,850
Total 80,246 79,846
EXPENDITURE ON
Charitable activities
Charitable Activities 45,191 55,322
NET INCOME 35,055 24,524
RECONCILIATION OF FUNDS
Total funds brought forward 173,588 149,064
TOTAL FUNDS CARRIED FORWARD 208,643 173,588

The notes form part of these financial statements

Page 4

No Falls Foundation

Balance Sheet 31 December 2024

Notes
2024
Unrestricted
fund
£
CURRENT ASSETS
Debtors
5
11,384
Cash at bank
202,936
214,320
CREDITORS
Amounts falling due within one year
6
(5,677)
NET CURRENT ASSETS
208,643
TOTAL ASSETS LESS CURRENT LIABILITIES
208,643
NET ASSETS
208,643
FUNDS
Unrestricted funds
7
208,643
TOTAL FUNDS
208,643
2023
Total
funds
£
8,949
166,305
175,254
(1,666)
173,588
173,588
173,588
173,588
173,588

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 1 October 2025 and were signed on its behalf by:

P Bennett - Trustee

The notes form part of these financial statements

Page 5

No Falls Foundation

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing 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 (FRS 102) '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 2019)', 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 entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity 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 to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation 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.

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

2.

OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
2024 2023
£ £
Membership Packages 21,501 5,850

3.

TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

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Notes to the Financial Statements - continued for the Year Ended 31 December 2024

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Total
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
7.
MOVEMENT IN FUNDS
Unrestrictedfunds
General fund
TOTAL FUNDS
Unrestricted
fund
£
73,996
5,850
79,846
55,322
24,524
149,064
173,588
2024
2023
£
£
10,092
8,949
1,292
-
11,384
8,949
2024
2023
£
£
4,181
170
1,496
1,496
5,677
1,666
Net
movement
At
At 1.1.24
in funds
31.12.24
£
£
£
173,588
35,055
208,643
173,588
35,055
208,643

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Notes to the Financial Statements - continued for the Year Ended 31 December 2024

7. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestrictedfunds
General fund 80,246 (45,191) 35,055
TOTAL FUNDS 80,246 (45,191) 35,055
Comparatives for movement in funds
Net
movement At
At 1.1.23 in funds 31.12.23
£ £ £
Unrestrictedfunds
General fund 149,064 24,524 173,588
TOTAL FUNDS 149,064 24,524 173,588
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestrictedfunds
General fund 79,846 (55,322) 24,524
TOTAL FUNDS 79,846 (55,322) 24,524
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.1.23 in funds 31.12.24
£ £ £
Unrestrictedfunds
General fund 149,064 59,579 208,643
TOTAL FUNDS 149,064 59,579 208,643

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Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestrictedfunds
General fund 160,092 (100,513) 59,579
TOTAL FUNDS 160,092 (100,513) 59,579

8. RELATED PARTY DISCLOSURES

Companies of which Mr. P Bennett is a director, made donations in the year totalling £50,204 (2023: £46,520). Companies of which Ms. G Walsh is a director, made donations in the year totalling £41,445 (2023: £38,839).

The following balances are due to be received at the year end 31 December 2024:

Payments totalling £Nil (2023: £12,000) were made to companies of which Mr. P Bennett is a director.

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Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 58,745 73,996
Other trading activities
Membership Packages 21,501 5,850
Total incoming resources 80,246 79,846
EXPENDITURE
Charitable activities
Insurance 75 851
Telephone 445 247
Travel reimbursement - 238
Advertising 847 1,501
Consultancy Fees 41,783 48,445
Grants to institutions - 2,000
43,150 53,282
Support costs
Management
Postage and stationery 28 -
Other
Accountancy 1,266 1,336
Governance costs
Bank charges 747 704
Total resources expended 45,191 55,322
Net income 35,055 24,524

This page does not form part of the statutory financial statements

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