## Section C: Notes to the accounts Trustees’ annual report for the period Period end date 06 APRIL 2024 05 APRIL 2025 Charity No Charity name Repatriation Service Trust (REST) 1178571 (if any) ## Objectives and Activities ||Objectves and Actvites|Objectves and Actvites|Objectves and Actvites|| |---|---|---|---|---| |||SORP reference||| |Summary of the purposes of the
charity as set out in its governing
document||Para 1.17|To assist people who have no monetary means to
do so, to repatriate back to Wales the bodies of
immediate family members stranded in any part
of the world by provision of advice and fnancial
assistance.|| |Summary of the main actvites in
relaton to those purposes for
the public beneft, in partcular,
the actvites, projects or services
identfed in the accounts.||Para 1.17 and
1.19|Throughout the past year, our primary actvites
focused on providing advice and fnancial aid to
families in Wales requiring repatriaton support.
We ofered remote assistance to families in need,
enabling them to bring their deceased family
member’s home. In additon, to raise awareness
of the charity’s mission and generate essental
funds, we conducted various fundraising
actvites: Cardif Half marathon, Donate a job (A1
Motorcare), Tea Partes, and individual endurance
challenges by (assisted family members and
RESTEES). Trained in Charity merchandise for
Machu Picchu April 2025 fundraiser|| |Statement confrming whether the
trustees have had regard to the
guidance issued by the Charity
Commission onpublic beneft
||Para 1.18
|Repatriaton Services Trust trustees have regard
to the charity commission guidance on public
beneft.|| 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|Para 1.38|| Charity Accounts templates – Trustees’ annual report for the period October 2016 2 of 9 |2 of 9||| |---|---|---| |investment||| |||| |||| |Contributon made byvolunteers|Para 1.38|| |Other||| ||SORP
reference|| |---|---|---| |Summary of the main achievements
of the charity, identfying the
diference the charity’s work has
made to the circumstances of its
benefciaries and any wider benefts
to society as a whole.
|Para 1.20
|During this tme period, our charity became an
invaluable support arm for families navigatng
repatriaton. Losing a loved one is incredibly
difcult, and when it happens abroad, it adds even
more stress and challenges for the grieving family
members. Throughout the year, we assisted a
further 39 individuals by providing them with
guidance on repatriaton or fnancial assistance.
The families we supported were extremely grateful
for the help provided by our charity. REST granted
over £15,000 to families, allowing them to bring
their loved one back home to Wales. In additon to
our primary services, we had a successful year of
fundraising in 2024. We started the process of Gif
Aid registraton to boost funding by 25% / Pound.
Additonal fundraising contributons came from
volunteer supporters, local organisatons and
contributons from charitycollecton tns.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Achievements against objectves set|Para 1.41|39 families supported with repatriaton. REST
granted over £15,000 fnancial aid to alleviate
fnancial burden from family members,
repatriatng deceased family members back to
Wales.| |Performance of fundraising actvites
against objectves set|Para 1.41|| |Investment performance against
objectves|Para 1.41|| Charity Accounts templates – Trustees’ annual report for the period October 2016 3 of 9 Other |Financial Review||| |---|---|---| ||SORP
reference|| |Review of the charity’s fnancial
positon at the end of the period|Para 1.21|The Trustees are satsfed with the level of funds
in the charity as per note 10 in Accounts.| |Statement explaining the policy for
holding reserves statng why they
are held|Para 1.22|We hold reserves to cover repatriaton
eventualites.| |Amount of reserves held|Para 1.22|Balance sheet total -| |Reasons for holding zero reserves|Para 1.22|N/A| |Details of fund materially in defcit|Para 1.24|N/A| |Explanaton of any uncertaintes
about the charity contnuing as a
goingconcern
|Para 1.23
|N/A| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |The charity’s principal sources of
funds (including any fundraising)|Para 1.47|Key fundraising: Cardif Half marathon, Donate a
job (A1 Motorcare), Tea Partes, and individual
endurance challenges by (assisted family
members and RES| |Investment policy and objectves
including any social investment
policy adopted|Para 1.46|| |A descripton of the principal risks
facing the charity|Para 1.46|| |Other||| |Structure,Governance and Management||| |Descripton of charity’s trusts:|SORP
reference|| |Type of governing document
(trust deed,royal charter)|Para 1.25|Consttuton of a Charitable Incorporated
Organisaton whole only votng members are its| Charity Accounts templates – Trustees’ annual report for the period October 2016 4 of 9 |4 of 9||| |---|---|---| |||charitytrustees.| |||| |||| |How is the charity consttuted?
(e.g unincorporated associaton,
CIO)|Para 1.25|CIO| |Trustee selecton methods including
details of any consttutonal
provisions e.g. electon to post
or name of any person or body
enttled to appoint one or more
trustees
|Para 1.25
|When selectng individuals for appointment as
charity trustees have regard for the skills,
knowledge and experience needed for the
efectve administraton of the CIO.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policies and procedures adopted for
the inducton and training of
trustees|Para 1.51|| |The charity’s organisatonal
structure and any wider network
with which the charityworks|Para 1.51|| |Relatonship with any related partes|Para 1.51|| |Other||| |Reference and Administratve details||| |Charity name|Repatriaton Services Trust|| |Other name the charity uses|REST|| |Registered charity number|1178571|| |Charity’s principal address|12 Ty Draw Place
Roath Park
Cardif CF23 5HF|| |Charity name|Repatriaton Services Trust| |---|---| |Other name the charity uses|REST| |Registered charity number|1178571| |Charity’s principal address|12 Ty Draw Place| ||Roath Park| ||Cardif CF23 5HF| Names of the charity trustees who manage the charity Charity Accounts templates – Trustees’ annual report for the period October 2016 5 of 9 |Trustee name|Ofce (if any)|Dates acted if not for whole
year|Name of person (or body)
enttled to appoint trustee
(if any)| |---|---|---|---| |STEVEN BASSETT|||| |LINDA BASSETT|||| |KEVIN BASSETT|||| |HAYLEY BASSETT|||| |PAUL HANNAH|||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| 1 2 3 4 5 6 7 8 9 Charity Accounts templates – Trustees’ annual report for the period October 2016 6 of 9 10 11 12 13 14 15 16 17 18 19 20 Charity Accounts templates – Trustees’ annual report for the period October 2016 7 of 9 ## Reference and Administrative details (cont) ## Corporate trustees – names of the directors at the date the report was approved |Director name||||| |---|---|---|---|---| |N/A||||| |||||| |||||| |||||| |||||| |||||| |Name of trustees holdingttle topropertybelongingto the charity||||| |Trustee name|Dates acted if not for whole
year|||| |N/A||||| |||||| |||||| |||||| |||||| |||||| |Funds held as custodian trustees on behalf of others||||| |Descripton of the assets 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||||| |Director name||||| |---|---|---|---|---| |N/A||||| |||||| |||||| |||||| |||||| |||||| |Name of trustees holdingttle topropertybelongingto the charity||||| |Trustee name|Dates acted if not for whole
year|||| |N/A||||| |||||| |||||| |||||| |||||| |||||| |Funds held as custodian trustees on behalf of others||||| |Descripton of the assets 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||||| Charity Accounts templates – Trustees’ annual report for the period October 2016 8 of 9 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 adviser Name Address 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) Steven David Bassett Charity Accounts templates – Trustees’ annual report for the period October 2016 9 of 9 Position (eg Secretary, Chair, etc) ## Trustee ## 03 February 2026 Date Charity Accounts templates – Trustees’ annual report for the period October 2016 REGISTERED COMPANY NUMBER: CE014245 {En%lxnd and Wale5) REGISTERED CHARITY NUMBER: 1178571 Report of the Trustees And Un8udil¢d Financial St8J¢tm¢nls for th¢ Year F.nded 5 April 2025 for Rep￿trIal￿On Servlres Trust (R￿1) B YB Ltd Incorporated Financial Accouniants 39 Cardiff Road Llandaff Cardiff South Glamorgan CF5 2DP Repatriation Serviees Trnst (Rut) CoThteThts of tbe FiDancial Ststements for the Year Ended 5 April 2025 Page Report of tbe TTU5ttts Independent Examiner's Report ststemeDt ol Finanelal Aetivities Bal*nct Sheet otes to the Financial Statements 5 to 8 Detsiled Statement ol Financial Activities rw the Vtar EDdtd 5 Aprll 2•25 (effeeuve l Jantw 20191. CEO142451F￿•rwj Waks) 178571 12 Ty Drdw Place R(oth P Cardiff CF23 5HF Tr•steeg S ljawu MrLB*% P HarK￿l IwiDtal 10.1251 BYB ACC￿n￿￿ L 39Cardtff Ktyl UaThbff CF5 2DP H•ving ￿l$fied Ttyclf of tht are be **11￿1 P4rt 16 of the 2(th (wt s￿11(￿ 145 of thc c1wili￿ Aa 2011 2011 (Xry￿ w my thc Dirtttithts by Clwity ScL-Mi 14515) 0>)￿￿ I A¢L Lmlllling T￿Y￿dS ky in wiiytil by 386 A￿. with Fir*r*w] RqWjli￿ sth1￿￿ 4WKabk in th UK *¥J KyJ)l* of1￿]•￿1 IFRS 102}1. mr￿ FMAAT IIYB L 39C4tdiff R4xI Ll2Thlaff C•tdiff CF5 2DP Repatri*tion Services Trnst (Rest) Staternenl of Financial Acti￿111¢$ for the Year Ended 5 April 2025 2025 Total 2024 Total funds fiwd ￿￿¢5 Income aTrd endowments fro DOn￿lOnS and legacies 29.183 29,183 11.342 (hher trdding activiiies 421 Tot81 29.183 29,183 11.763 Expenditure o Raising fijnds 2.781 Ch&ritsbl¢ w¢¢ivi¢ies Repatriation 15,873 15.873 20.126 465 465 986 Totsl 16.382 16,382 23.893 NET INCOMFJ(EXPENDITVRE} 12.801 12,801 (12,130) Reconcili8tion of funds Total fimds broughi forward s9.￿2 50,(M)O 109,(N)2 121.132 Totsl funds e•rried lorw#rd 71,803 50.1KKI 121.803 109,002 Th¢ notes forn] pan of these financial statements Page 3 5 APTII 2025 2024 To Togl C&%h ai IMt*k 71103 122,103 I IIIN)2 Am(wJnts fallirg T￿iD on¢ yrar (3.IMJ)) 71.ts7)3 121.W3 i(P).11)2 713OJ 121.PA)3 NET A&SETS 71.￿3 I21.￿3 l(V4.(X>2 F¥Dd$ 71.W)3 59.fM)2 I21￿13 lQ>.(M12 Tb¢ ¢lwithk Lxwany 15 LYLtitkd to alllit uythr 477 of Art 21￿5 year 5 Awil 2025. The mem1￿ts kne rcquirul cwnpany w ith"n an d￿j11 of its finwxial f(r tk ye4r enthd 5 April 2025 in with srfli(￿ 476of ￿ COMI￿leS Aa 2{￿. Ibl PretAri￿ staten￿ whKh Bive a atKI fair view of the of affaiT5 of eI￿l￿b]C ¢ompony &$ ¥1 exh finuKial ycar of ILS Awpjus w rkficti fv exh finarKial ytar ift wilh the re¢wirttivts of 394 aThJ 395 aTKI which o¢lKrwise cthwtrly wtth tk rewirt¥ffjits of the car￿￿leS Act 2(MKtr relaiing ￿ finatK￿ so far as arvlicable to ￿ ¢I￿r￿k c4W￿y. J'rfi strnll re8￿￿. aNI wur sI￿￿j ￿ its F*ha]f by". Repatriation Services Trust (Rest) Nott5 to tht FiTraDeial Staternellts for the Y¢ar Endeil 5 April 2025 ACCOUNTING POLICIES Basis of preparittg the fittaDei*l 5t*lemeDts The financid slatements of the charithble company. which is a public benefft entity under FRS 102. have been prepared in accordance wtth the Charities SORP (FRS 102) 'Accounting aThl ReTM)rting by Chartties.. Ststemenl of Recommended Practice applicable to chaTitits preparing their ac£ounts in accordance with the Financial Reporting Standard appliuble in the UK and Rewblic of Ireland (FRS 102) (effective l January 2019)., Financial Reporting Standard 102 Tr Financial Rewjrting Standard applicable in the UK and R¢public of Ireland. and the Cthnpanies Act 2￿6. Tr fill￿￿1#1 StstCn￿nts h&ve bcen wqmred wxl¢r the historical cosl convention. Income All incorne 15 rewgnised in the S￿erne￿t of Financial Aaiviiies once the charity entitlemeni to the fithds, it is probable the income will be received a￿1 the amount can be I￿￿5￿red reliably. Expe￿dIt￿re Ltabiliiies are recognised as eX￿￿1￿￿e ls s(K)n &% there is a legal or conslwdive obligati(yn committing the charity to that exFendlti￿e, It is probable that a transfer of ￿onoMiC benefits will required in settlemenl and the amount of the obligation can be measured reliably. ExpendiDJre is accounted for on an accruals b&8is and has een classified under headings aggYeg&e all cost rel*ed to the category. Vlhere costs winot be directly attribuied io particular headings th¢y hav¢ b¢¢n all(K*¢d to activilies on a basis consistent with the use of Grants offered subject to Co￿11110￿￿ whKh have not been the year end d* are noted as a commtth)ent but noi accrued eXE￿IlturE. Taxatio The charity is exem0 from corporation t&¥ on its charitsble adiviiie Fund aeeounting Unrestrirted funds can be used in accordan￿ with the charitsble (A>jeLtives at th¢ dI%re1K￿ of th¢ tThstees. Restrtcted fisnds can onty particular restricted purposes within the objects of the clwtty. Restrictions arise when 5pe¢ified by the dorK)r or wtKn fuThts are Taised for particular restrltt￿ purwJs¢s. Further exp]anation of the and purpose of fimd is included in the note5 to the financial stalements. OTHER TRADI]YC A￿1vITIF5 2025 2024 Shop income 421 TRUSTEES. REMUNERATION AND BENEFIIS There were no tswttts. remimeration or th benefits for the yar ended 5 April 2025 I￿r for the year ended 5 April 2024. Trus¢tts' expenses There were no trusttts. expertses paid for the year eThled 5 Awil 2025 nor for the year ended 5 April 2024. Pag¢ 5 continued... Rep8tria¢ion Services Trust (Rest) Notes to the Financigl Statements- continueil for the Year F,nded 5 April 2025 COMPARATIVES FOR THE sfATEMENT OF FINANCIAL AcfiviTIES Unr¢stricted nd Restricted fund Toial funds Incomt and eDd0wme￿ts from Don&ions and legacies 11,342 11.342 Other trading activiiies 421 421 Total 11,763 11,763 Expenditure o Raising fimds 2,781 2.781 Chsritsble 4¢tiviti Repatriation 20.126 20,126 Other 986 986 Total 23,893 23.893 NET INCOMEI(EXPENDITURE) (12.130) (12,130) Reconciliation of funds Total funds brought fonvard 71.132 50.000 121,132 Total fuDd5 ￿rrIed forward 59.002 50,0(K) 109,002 CREDITORS: AMOUNTS FALLIJ¥G DUE WITHIN ONE YEAR 2025 2024 Trnde Creditors Accrued expense5 300 300 MOVEMENT Ir4 FUNDS Net movemeni in funds At 5.4.25 At 6.4.24 Unrestrieted f￿ndS Generdl fwid 59.002 12.801 71,803 Restrieted funds Restricted Funds 50,000 50,000 TOTAL FUNDS 109.IM12 12,801 121.803 Page 6 continued... Rep8tri*tioTh Serviees Trnst (Rest) Not¢5 to th¢ FiDaD¢ial St*tem¢nts- ￿lI￿￿ed for the Yegr Ellded 5 April 2025 MOVEMEIYT IN FUNDS- tontittoed Nei movEm¢ni in fiumjs iDcluded in the aE&Trve are as follows: IrKoming Resourc expended Movement in fijnds Unrestrkted funds General fund 29.183 (16.382) 12,801 TOTAL FUNDS 29.183 (16J82) 12.801 Comparatives for movement fu#ds Net movement in fimds At 5.4.24 At 6.413 Unrtstrieted funds Generdl fwKI 71.132 (12.130) 59,002 Restrided funds Restrict￿ Funds 50.(KK) 50,000 TOTAL FUNDS 121.132 (12,130) 109,002 Cornpar4tive nel movement in fimd& irKIth in the above are as follo￿.. Incoming Resources expended Movement in fimds Unre5trlrted funds General fund 11.763 (23.893) (12,130) TOTAL FUNDS 11.763 (23.893) (12,130) A current year 12 m£￿th5 and prior year 12 months combined position is as follows". Net movement in funds At 5.4.25 Ai 6.423 Unrestricted fuDds General fund 71.132 671 71,803 Restricttil funds Restricted Funds 50.IKKI 50,000 TOTAL FUNDS 121.132 671 121,803 Pag¢ 7 coniinued... RepAtriation Services Trust IRe5t) Notes to the Financial Stattments- tontiNued for the Year EDded S April 2025 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in fithds, included in th¢ above are &$ follow5.. InwTning resou￿e5 Resources expended Movement in funds Unre5tri£ted f￿￿￿5 Gen¢rdl fund 40.946 (40275) 671 TOTAL FUNDS 40,946 (40,275) 671 RELATED PARTY DISCLOSURES There were no related pty transactions for the year ended 5 April 2025. Page 8 R¢￿trIall0￿ Services TYu$t (Rest) Detailed Statement of Financial Activities lor the Year Ended 5 April 2025 2025 2024 IThcome and endowments DoN8ti011s Itgacies Donations Gift aid 16,148 13,035 11,342 29,183 11,342 Other trading activities Shop in¢¢)me 421 Total iDCOIIIIDg r¢sour£es 29,183 11,763 Eipenditure Raising donslioD$ 8nd l¢g8¢ies Sundrie5 2,781 Ch4ritsble activities Grdnts to individuals 15.873 20,126 Support costs Management Advertisinb Sundries 165 360 165 360 Finance Bank inter¢sl 126 Governanee eosts Accountancy and legal fees 300 5(M) Total resour¢es exp¢nd¢d 16.382 23.893 Net ineomel(expendÉture) 12,801 (12.130) This page does not forni part of the statutory financial ststements Page 9 s ¢kn"ty'% IFU51tr5 of la￿1 also iLs di￿￿5 for tk oftth)yny l*w) yw *t for Having satisfityj myTtlf thal the xcount5 of Company are nol rLwired io be audiknl utth Part 16 of 2(th Acl aTh] are eligibk for I rctxm in ofmy examinth)n of ¢han"Ws (arriryl I)￿ w¥kr knion 145 of tk chari1K￿ kn 2011 fthc 2011 Act'l. In ￿>￿1￿¥ Out my ex•mi￿ l knr followed Dittrti(MLS by ClbaTity c.omrnis￿i￿ uTrkn scthi￿ I4S5} (bl of ￿ 2011 A¢L I have compkned my cxarniThaii(NL I crmfinn Th) matters have my #ttenlith in with xthjniing were M kw in r(SPXfL C{Nw￿YlS rwuJMI by 386 of 2(lkn ACL" ( or C4wnts have not been p￿P￿￿j in *crnda￿t with arKI pnrKipks of Stttemem of in XCOTdw with FtnwKial R¢pMing aTWicabk in UK aNI Rqmthlic of Ir¢l8NI IFRS 1021}. MrGary Bull FMAAT 39 CardiiTRLwI LlaThJaff C#Tthff CF5 2DP