2025-03-31-accounts - Safe Mma

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Registered Charity Number.. 1181268 SAFE MMA a Charitable Incorporated Organisalion TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

SAFE MMA CONTENTS Pagè Reference and administrative inforniation Trusteès, Report statement of financial activities Balancè sh88t Notes to the financial statements 7.12

SAFE MMA REFERENCE AND ADMINISTRATIVE INFORMATION Trusteès Jack Krèindlèr Marc Goddard Jarnes Raiher Charity Registered Number 1181268 Date of Registration 19 Decembei 2018 Legal Status Charitable Incorporated Organisation Registered Office Units &4 42 Orchard Road London N6 STR Primary Bankers Triodos Bank Deanery Road Bristol BS15AS Independent Examiner Bowdon Accounting Services Bartle House Oxfoid Court Manchester M2 3WQ

SAFE MMA TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Objectives and Activities For the public benefit the advanment of health and saving of lives of athletes taking part in the sport of mixed martial arts in particulai bul not exclusivety by independently addressing competitor safety through the provision of medical screening and record- keeping services which are available to the PLJblic and the provision of advice and information on medical conditions to athletes. Conceived in response lo the lack of regulation or medic81 st8ndards for Mixed M8rtialArts in the region, SAFE MMAworks in partnership with both domestic and international promotions and goveming bodiès to provide.. 1. Centralised, third-party medical screening and record-keeping services, accessible to the public. 2. An independent medical advice and infomiation service for athletes. 3. Access to a network of medical service providers offering competitive ratès to athlétès. In exercising their duties with regards lo the delivery of these provisions, the charity trustee5 have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission. SAFE MMA rèliès on a group of doctors who volLJnteèr thèir time and expèrtisè to assist with thè sstting of standards, the screening of medical submissions, and the dsliberation over quèstions èneoLJnt8r8d. The trustees are enormously grateful to each of these doctors. Achl&v8m•nts and P&rfom)anc• During this reporting period, the Charty medically pre-cleaied 35 events.. t)ate Event 06104124 Cage WarriorsA¢ademy South East 34 Cage Warrior5 170 Cage Warriors 171 06104124 20104124 04105124 Elile Fighting ChatnPiOn5hip 1 Clan Wats Fight Night Evolution Fighti[ Championship 9 & Vvhrte Collar MMA Finale Cage Warriors 172 FCC 38 12105124 12105124 25105124 08106124 08106124 PFL2 21106124 Alla Finale 22106124 Bellalor Champions Series. Dublin 29106124 Premier MMA Colosseum 13107124 age WarriorsAcademy South East 34

Date Event 20107124 Cage Warriors 174 Cage Warrior5 17$ Cage Legacy 23 FCC 39 25107124 27107124 07109124 07109124 Cage Warrior5 176 Cage Warriors 177 Cage Warrior5 178 Elile Fighting Championship 2 PFL Europe 3 20109124 21109124 21109124 28109124 05110124 Cage WarriorsAcademy South East 36 Cage Warriors 179 Cage Warriors 180 Cage Warrior5 181 Full Contsct Contender 40 02111124 15111124 23111124 30111124 01112rd4 Evolution Fightiry Championship 10 & White Collar MMA Finale Elile Fightin9 Championship 3 Full Conts¢t Contender 41 21112124 01103125 08103125 Cage Warrior5 183 Cage Warriors 184 Cage Warriors 185 Cage Warrior5 186 Alla Cork 14103r25 15103125 21103r25 29103125 A new registration pathway for athletes competing with No Head Strikes was launched in May 2024 10 better 5UPPOrt the MMA cotnrnunty in Ireland. From October2024, Safe MMAundertook a limited programme ofoutreach and communications activity lo support slakeholdei engagement and irnprove understanding of fighter medical safely. Thi5 included partnering with EMMAA to deliver an online informational webinar and open Q&A in January 2025 for promoters, governing bodies, and officials across England, Ireland, and Vvales, and a follow-up stakeholder survey to inform communications. During this period, Safe MMA also refreshed its digital cotnrnunicalions channels and published a 5tnall number of original 8rticles and interviews in 5UPPOrt of education and engagement. Financial Review At the start of the reporting period. the Charity held £23,07e, in reserve. By the end of the reporting period, this had decreased to £19,872, with no liabilities. Operating costs have been fully met, and registration fees have remained unchanged since the charty's inception IN 2012. A planned investment in marketing activities went ahead mid reporting year. Reserves Policy It is the charity's policy to hold reserves equivalent to at least three months of operating costs to protect against income drops or unforeseen expenses.

This go81 h8$ been a¢hieved foi the third Consecutive year. though the continued inveslrnenl in marketing Iplannedl and an anticipated upcoming investment in IT Ireplacing outdated computers) will likely mean that this buffer will not persist through the next reporting year. The prin¢ip31 sour¢es of funding for the charity are". registration and subscription fees 2. direct fees for medical dearance services 3. blood test servi 4. late admin fees integrity illvesligalion fees Trustees, Responsibility The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of Ihe CIO and of the surplus of the CIO of that period. In preparing those financial statements the trustees are required lo.. Select suitable accounting policies and apply them consistently Make judgements and estimates that are reasonable and prudent Prepare financial slalemenls on the going concern basis unless il is inappropriate to presume that the CIO will continuè in existence The trustees are responsible for keeping proper accounting records, which disclose with reasonable aUraCY at any lime the finanryal position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Tru51ee5 and signed on their behaK by.. jamesraiher James Raiher Trustee 0111912026 Dale..

SAFE MMA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Note Unrestricted Funds Totsl Funds 2025 Total Funds 2024 Income and endowments from: Donations and legacies Charitable activities S3,884 53,884 61,338 Investments 102 102 85 Total 53,986 53.986 61,431 Exp8nditure on= Charitable Activities 57,190 57,190 54.312 Total 57,190 57,190 54,312 Net incomellexpenditurel 13,2041 13.2041 7.119 Net movement In funds 13.2041 13.2041 7,119 Reconciliation of funds: Tol81 funds brought forw8rd 23,076 23,076 15,957 Totsl fund¥ ¢arried forward 19.872 19,872 23,076 The notes form part of these financial statements

SAFE MMA BALANCE SHEET AS AT 31 MARCH 2025 Total funds 2025 Total funds 2024 Note Current assets Cash at bank and in hand 10 20,272 23,476 20,272 23,476 Creditors.. amounts falling due within one year 400 400 Net current assetsllliabilitiesl 19,872 23,076 Total net assets 19,872 23,076 Charlty funds Restricted funds 12 Unreslrided Funds 12 19,872 23.076 Total funds 19,872 23,076 1910112026 The financial statements were approved by the Board on and signed on its behalf by". jamesraiher James Raiher Trustee The notes form part of these fin8ncial slalements

SAFE MMA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 A¢¢ountiny Polic*$ The principal accounting polic5 adoptsd by th8 Charity, which 15 a public benefit entity, in the prepsiation of the accounts are as follows. 1.1 Basis of preparation of financial statements These accounts have been prepared under the historical cost convention, a5 modified by the indusion of charitab propertie5 and fixed asset investments and Investment properties at valuation. These accounts have been prepared in accord8nce with'Accounting and Reportiro by Charities.. St8tem&nt of Recommended Practice applicable to charities preparing their accounts in accordance with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. leffective 1 January 20191- (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Ch8rities Act 2011. The8e accounts are presented in pounds sterling and rounded to the nearest pound. 1.2 Golng ¢on¢ern The Trustees have prepared financial proieclitsns. taking into consideration the current economi¢ conditions have, at the time of approving these a¢¢ounts. a reasonab expectation that the chanty has adeouate resources to Continue In operation. 1.3 Income from donations or grants Income from donstions and grants 15 recogni5ed when the charity is entitled to the funds. the receipt is prob8ble and the 8mount can be me8sured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing. If a donation or grant contains terms and conditions outside of the charity's control which must be met before the charrty is entiued to the fund8. or if the donor specifies that the funds must be used in future periods. then the income is deferred. 1.4 Tax re¢laim$ on donations and gifts GiftAid receivable is induded in income when there is 8 Val dedaration from the donor. Any Gift Aid amount recovered on a donation Is considered to bè part of that gift and is treated as an addrtion to the same fund as the initial donation unless the donor or the terms of the appeal have specified othemse. 1.5 Contractual income and perftsrm¥n¢e related grants This is only Included in the SOFA once the charity ha5 proved the related goods or services or rnet the perfortnan related conditions. 1.6 Donated 8er¥ice8 and facilitie8 Donated servi$ and faulitie$ are in¢luded in the SOFA when reiVed at the value of tt)e gift to the Charity provided the value of the gift can be meaSUd liablY Donated services and faulilies that are conSurd immediately are recognised as incomè Mrith an equivalent amount recognised as an expense under the appropriate heading in thè SOFA.

SAFE MMA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 A¢¢ountiny Polic*$ lcontinuedl 1.7 Income from charitable actNitie8 Incom8 from chsrilable activities is recognised over the period to which the income rel£te5. Event f8es are recognised at the date of the event. Membership fees are recognised over the period of the rnembership. Rent 15 recognised over the period to which it relates. Any arnount5 relating to future ¥riods are defarrad. 1.8 Investmgnt incom9 Investment income is included in the Statement of Financi81 Activities when receivab 1.9 Investment gains and losse8 This includes any r8ali58d or unrealised gains or losses on th8 sale of inv8strnents and any gsin or loss resulting from revaluing investments to market value at the end of the y&ar. 1.10 Expendltu Expendrture is recognised when a present legal or constructive obligation exi51s at the balance sheet date as a result of past event. il is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is indusive of VAT which cannot be recovered. Direct costs Sre those costs whith directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on ch8ritable activities by staff m8mb8rs. Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this 1$ refiected in the allocation of payroll costs based on the perntage of time spent. AII costs. including governance costs, are allocated between the eypenditure categories of the charity on a basi5 designed to reflect the use of the resource. Costs relating lo a particular activity are charged directly, other5 a apportioned on an appropriate basis. Support Costs and overhesds have been cslculsted by allocating Staff time to the ve1 of involvement in the variou5 sctivities of the Charity. 1.11 Provisions for liabilities A liability is rneasur&d on recognition at it5 hi51oric&l cost snd th8n sub58quentty measured st the best e51irnate of th8 amount reqUId to settle the obligation al the reporting date. 1.12 Fund accountlng Unrestricted funds are those funds which are svailable for use at the discretion of the Trustees in furtheran of the general objectives of the charity and which have not be8n designated for other purposes. Restricted funds are funds which ao to be used in accordan with specific $trICt10n$ imposed by donors or which have been raised by the charity for particular purposes.

SAFE MMA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.13 Tangible fixed assets Fixed A55ets are capitalised If they can be used for more than one year and cost at least £1,500. They are valued at C05t or, if gifted. at the value to the charity on reTript. Depreciation is calculated at a rate to Nvrite off the c05t of tangible fixed a55ets over their estimated useful live5. The charity did not hold any tangible fixed assets during the year or in the prior year. 1.14 Investments Fixed as$et investments In quoted shares, tffjded t>onds and simil8r InvestEntS a valued initially at ¢ost and subsequently at fair value (their market value) at the year end The same tatsent is applied lo unlisted Investtrents unless fair value ¢annot be measured reliably in which ¢ase it Is measu at Cost less Impairment. In¢ome from Donation$ and Leya¢ie$ Unrestrlcted Total Funds Funds 2025 Total Funds 2024 Donation8 and gifts Income from Charitable Activities Unre5trictsd Total Fund5 Funds 2025 Total Funds 2024 Adrninistralion Fees 630 630 960 Projects & Activities Registration Fees Subscription Fee8 Test Servi8 927 16.110 33.339 2,878 53,884 927 16,110 33.339 2,878 2.069 17.660 29.537 11.112 61.338 53,884 Income from Investments Unre8trictsd Total Fund8 Funds 2025 Total Funds 2024 Interest Income 102 102 85 10 102 85

SAFE MMA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Expenditu on Charilable Activities Unrestricted Total Funds Funds 2025 Total Funds 2024 Bank Charges Staff Cost5 (note 81 Donation5 IT Costs Allrninistrative Support Costs Marketing Costs Sundry Expense$ Meeting Costs Testing Services Support Costs (note 61 2,020 48,374 2,020 48,374 2.004 42,622 250 929 1.457 769 480 4.500 647 769 480 4,500 701 5.949 400 400 400 57,190 57,190 54.312 Support Costs Unrestrictsd Total Fund8 Funds 2025 Total Fund$ 2024 Governance Costs Indep8ndent examiners fees Legal & Professional Fees 400 400 400 400 400 400 Detai18 of certain Item8 of Expenditure 2025 2024 Independent Examination Fees 400 400 10

SAFE MMA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Employee's Emoluments 8.1 Staff Costs 2025 2024 Salzrie5 and wage5 Employer's National Insurance Costs Pension costs 39,775 6,176 2,423 48,374 35,311 5.306 2.005 42,622 No employee5 received employ88 benefits (excluding employer pension c05ts1 for the reporting period of more than £60,000. .2 Average Head Count in the Year 2025 2024 The part8 of the charity in which the employees work Fundraising Charitsble Activities Govern3n Other Defined Contrlbutlon Pen$lon Scheme 2025 2024 Amount of contributions ¢nISed in the SOFA as an expense 2.423 2.005 10 Cash at Bank and in Hand Totsl Funtts 2025 Total Funds 2024 Cash at bank and in hand 20,272 20,272 23.476 23,476

SAFE MMA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Creditors.. Amounts falling due within one year Totsl Fun(ts 2025 Total Funds 2024 Independent Exarninerfs Fee5 400 400 400 400 12 Charity funds Statements of funds- CUrt year Balance at 01 April 2024 Income Expenditure Balance at 31 March 202S Unrestricted funds 23.076 53,986 157,1901 157,1901 19.872 Totsl 23,076 53,986 19,872 statsments of funds- Previous year Balance at 01 April 2023 Income Expenditure Balance at 31 March 2024 unstrICted fvnds 15.957 61,431 154,3121 154,3121 23,076 23,076 Total 15.957 61.431 13 Tran5action5 With Trust99s and Rglatgd Parties No payrnents were rnade to trustees or 3ny persons connected with thetn during th15 financi31 period. No material transactson took plaTr between the organ15alion and a trustee or any person connected wth them. 14 Risk Assessment The Trustees actively review the major risk8 wthich the charty faces on a regular basi8 and believe that maintaining the free reserves stated. combined with the annual review of the controls over key financial systems carried out on an 8nnual basis will provide Sufficient resources in the event of 8dverse Conditions. The Trustees have also examined other owrational and business risks which they face and confirm that they have established systems to mitigate the significant 16 Public Bonefrt The CIO a¢knowledges ils reouirement to demonstrate ¢learly that it must have Charitable purpo$es or'aims, that are for the public benefit. Detsils of how the CIO has a¢hVe this a provided In the Trustees report The Trustees confirm that they have paid due regard to tt)e Charity Commi$sion guidance on publi¢ benefit befo deciding what a¢tivities tt)e CIO should undertake. 12

Registered Charity Number.. 1181268 SAFE MMA a Charitable Incorporated Organisalion TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

SAFE MMA CONTENTS Pagè Reference and administrative inforniation Trusteès, Report statement of financial activities Balancè sh88t Notes to the financial statements 7.12

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ SAFE MMA members of On accounts for the year 31/03/2025 Charity no 1181268 ended (if any) Set out on pages 1-2

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2025 .

Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 13/01/2026 Signed: Name: Adeel Sahi Relevant professional ACCA qualification(s) or body (if any): Address: Bowdon Accounting Services Bartle House, Oxford Court, Manchester M2 3WQ

October 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

N/A

October 2018

IER