OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

~~Annual Report & Accounts~~

~~2023 - 2024~~

Registered with the Charity Commission for England and Wales | Charity registration number: 1182809 Registered with the Office of the Scottish Charity Regulator | OSCR number: SC050062

~~Contents~~

----- Start of picture text -----
Statements from the Chair and CEO 03
Trustees’ Annual Report 06
1. About the National Emergencies Trust 07
Find out about our mission, vision and values,
and the Patrons that support our work
2. Improving outcomes for disaster survivors 15
Explore how we are helping to address issues that face
survivors and how we are supporting a more resilient UK
3. A look ahead 25
Discover some of our upcoming strategic projects for 2024/25
in collaboration with survivors, our Patrons and wider partners
Structure, governance and management 26
i) Fundraising 27
ii) People and processes 28
iii) A tribute to Elizabeth Balgobin 32
Independent Examiner’s Report 33
Administrative details 35
Accounts 39
----- End of picture text -----

02

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~Statement from the Chair~~

Later this year the National Emergencies Trust will mark its fifth anniversary - and what a privilege it has been to be part of that journey. Firstly as a trustee helping to deliver equitable outcomes at speed during the £100 million Coronavirus Appeal, and today as Chair of a charity creating meaningful change for future survivors ahead of our next appeal.

I’m grateful to everyone who’s helped to get us here: my predecessor and now Founding President of the Trust, Lord Dannatt, my fellow trustees and the executive team, our strong and growing network of Patrons and charitable partners, and members of our advisory groups whose lived experiences enhance everything we do.

I’m especially grateful to our survivor community who form the foundation of our work outside of appeals. By sharing the challenges they’ve experienced first-hand in past emergencies, we’re able to prioritise where we focus and effect change. Whether that’s seeking changes to legislation to protect the rights of survivors - as we have on two occasions to-date - or creating unique new insights to support a survivor-informed approach.

Our most recent example of this is, of course, Bee The Difference, a unique, survivor-led research in collaboration with nine young women affected by the 2017 Manchester Arena attack, and researchers at Lancaster University. More than 200 young people impacted by the attack shared their experiences as part of the project, creating a compelling new data set that has not only influenced the way we will fund support for children and young people in future emergencies but influenced wider change-makers, from government to charity peers.

*John Barradell became Chair of the National Emergencies Trust in May 2023 after General The Lord Dannatt stepped down to become Founding President.

Learning from the stories of those who’ve been affected by flooding will form a central pillar of our work in the coming year. With climate disasters proving an ever-present and ever-growing threat, as underscored by the latest National Risk Register, there’s a pressing need for us to understand what best practice, survivor-informed support looks like for those whose homes, and lives, are devastated. Meanwhile, we’ll continue to offer guidance and connections to communities during climate events that don’t meet our appeal criteria.

Lastly, I’d like to express my gratitude to friend, trustee and sector leader, Elizabeth Balgobin, who sadly passed away earlier this year. Eliabeth’s positive influence on our development has been substantial so we have appointed her to an Honorary Trustee role, in her memory. Her legacy is equally significant – as is apparent from the tribute to her later in this report.

The next five years are framed by conflict and uncertainty, at home and further afield. It’s a context that is likely to make the response to any future domestic disaster more challenging, and more complex. But with the collective support of our growing community we’ll be here, together and stronger to support those in urgent need.

----- Start of picture text -----
John Barradell Chair [] , National Emergencies Trust
----- End of picture text -----*

03

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~Statement from the CEO~~

Against a context of growing uncertainty, the National Emergencies Trust’s mission remains constant: to make sure that UK disaster survivors and their loved ones get the vital support they need, as soon as they need it.

During appeals, that looks like raising and distributing funds fast - and fairly. Outside of appeals it means tackling the challenges disaster survivors have faced in the past to ensure more equitable outcomes for people in urgent need in the future.

Perhaps the biggest learning of our journey so far has been the value we can add by listening. After the news cameras pack away, after the help centres close and most of the world moves on from disasters, we’re privileged to play a unique role in learning from - and acting on - survivors’ experiences. It’s a responsibility we don’t take lightly.

When those affected by disasters share their stories with us, we commit to creating change. Some of that change happens within, for example evolving our funding models, establishing a Mental Health Advisory Panel and kicking off a Survivor Support Hub in response to the findings of the Bee The Difference report. Some of it needs to be taken on by changemakers within government and wider society, which is where our growing connections prove invaluable.

Whether it’s through our membership of the UK Resilience Forum, our relationships with governments across the devolved nations, our connectedness into the 47 incredible community foundations across the UK, our National Charitable Partners or support we receive from our Royal Patron, HRH The Prince of Wales, the friends we make outside of disasters help us to socialise a survivor-informed approach to emergencies. Through them, we can share learnings that ensure that when disaster arises again, we won’t leave anyone behind.

I’m proud of the relationships we have built and the ground we have covered in the last five years, rooted in our values of collaboration, innovation and agility. Through the Coronavirus Appeal we’ve proved the Charity Commission’s original ambition for the Trust can work, while our work outside of appeals has now addressed around half of the challenges identified in our original consultation phase - with plans afoot for the remainder of the list.

But of course, none of this progress would be possible without the ongoing support and dedication of our Patrons, donors, advisors - and of course incredible volunteers, trustees and the team. While we may be a small organisation on paper, together we’re a sizable community well-placed to deliver on some big - and important - ambitions. As we approach our fifth anniversary this November, I’m excited to see what we’ll deliver together next.

Mhairi Sharp Chief Executive Officer, National Emergencies Trust

04

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Founding President, Lord Richard Dannatt

The National Emergencies Trust has covered considerable ground in its near five-year history, establishing a nationwide funding network, and putting that network through its paces at high speed during the Coronavirus Appeal. That appeal touched the lives of more than 13 million people across the UK, while the charity’s vital work with survivors today aims to improve outcomes for the many millions more who may need our support in the future.

05

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

. Trustees. -. Annual Re ort

~~About The National Emergencies Trust~~

Disasters can change the paths of people’s lives in a heartbeat. We’re here to make sure those affected receive the support they need.

Our mission

Our vision

We exist to improve the lives of UK disaster survivors and their loved ones. After the Grenfell Tower fire and the Manchester Arena attack in 2017, the Charity Commission for England and Wales proposed a new charity be created to ensure better outcomes for UK emergency survivors in the future; from reducing fraud to faster, fairer fund distribution.

A world where emergency survivors and their loved ones receive the vital support they need, when they need it.

Launched in November 2019, we are an independent UK charity dedicated to raising funds for people affected by UK disasters. Within as little as four hours of a national emergency, we launch a nationwide fundraising appeal for those in great need. The funds raised are shared out as financial gifts for those affected to spend as they wish, and may also be distributed as grants to national and local charitable organisations that can offer support.

Our first emergency fundraising Appeal, the Coronavirus appeal, raised nearly £100 million for those affected by the Covid-19 pandemic. Nottingham Trent University’s independent evaluation of the Appeal estimated that it touched the lives of more than 13 million people across the UK.

How we help

We were set up on the recommendation of the Charities Commission for England and Wales after the tragic events of 2017, including the Grenfell Tower Fire and terror attacks in Manchester and London. Today we are here to:

Offer the public one trusted place to donate

By offering one trusted place to give when a national emergency arises, it makes it much easier to share donations out fairly, and helps to minimise fraud.

Offer survivors a compassionate approach

The aftermath of an emergency can be an incredibly traumatic time for those affected. By ensuring there is just one place that survivors need to apply to for financial support, we can offer them the most compassionate experience.

We support survivors in four main ways

When you donate to a National Emergencies Trust appeal, you help survivors in four ways:

1. For those who sustain injuries, donations support their physical rehabilitation and enable them to maintain their quality of life.

2. The trauma of emergencies can profoundly affect survivors. Donations help them to access mental health support in the short and longer-term.

3. Donations provide bereavement support to the families and loved ones of those who lose their lives during emergencies.

4. Donations can help those facing financial hardship to meet immediate needs, and to rebuild their lives and their livelihoods following an emergency.

07

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

About The National Emergencies Trust

We launch an appeal if:

The emergency has national significance, even if the impact is local - for example, a terrorist attack, major fire or natural disaster

The event or events create immediate and unmet need

There is reason to believe that a public appeal would be successful - for example, we can see the public is starting to donate via individual giving platforms

The Board of Trustees considers whether an appeal feels like the right thing to do

Our charitable objectives

To support the physical and/or mental health and wellbeing of those affected by emergency incidents, including the victims, their families and dependents

To support the financial needs of those affected by emergency incidents, including the victims, their families and dependents

Our values

Trusted to support people in their time of greatest need

Agile so survivors and their loved-ones receive support as soon as they need it

Compassionate towards the needs of survivors, our people and our partners

Transparent in the way we share information and make decisions

Innovative to create the best outcomes and minimise costs

Collaborative with partners and the sector, learning and sharing to make a meaningful difference

08

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

About The National Emergencies Trust

How we work

We put lived experienced at the heart of everything we do

In order to ensure equitable allocation of funding and that we wholly listen and respond to the needs of individuals and communities affected by disasters, the National Emergencies Trust draws on the valuable lived experiences of two key advisory groups:

Survivors Advisory Forum members have first hand experience of emergencies. They help to shape our strategy, inform our governance and processes, and more.

Equity Scrutiny Group members help to guide the way we plan for emergencies, scrutinise allocation strategies, feed into how we fund and fundraise; and contribute to our Equity, Diversity and Inclusion (EDI) Action Plan.

We are extremely grateful to our volunteer advisory group members. With their unique lived expertise, we can create the best possible outcomes for future survivors and loved ones.

How funds reach those affected

Money raised supports those affected directly, and indirectly. We always fund local first; local groups and charities with knowledge of their communities’ needs are often best placed to respond quickly during emergencies. We award:

1. Financial gifts to survivors and their loved ones

2. Grants to grassroots charities and groups

3. Grants to national charities

09

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

About The National Emergencies Trust

Royal Patron

His Royal Highness, Prince William, The Prince of Wales launched the National Emergencies Trust in November 2019 and became the charity’s Royal Patron in April 2020 in support of the Coronavirus Appeal. We are honoured that he continues in that role today. The Prince's willingness to act fast to help us to raise awareness of our emergency appeals means that the public knows we are here as a trusted place to donate to, and survivors and their loved ones know we are here to offer the support they need.

We’re fortunate to have our Royal Patron support our work with emergency survivors outside of emergency appeals. Most recently, The Prince contributed a foreword to the Bee The Difference report, recognising the efforts of the nine young survivors of the 2017 Manchester Arena attack who made the unique research project possible.

The nine young and incredible minds behind this project, and the many more who have contributed, are an inspiration - turning significant personal challenges into positive change. This report makes clear that young people who have experienced the trauma of terrorism have needs unique to their age. These are minds that need the space to have their voices heard and feelings acknowledged. We must listen to their stories now, in order to learn for the future. I look forward to seeing the change that it creates.

HRH Prince William, The Prince of Wales

10

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

About The National Emergencies Trust

Powered by our Patrons

Our ‘pop up’ emergency response model means that we can keep our team small and our core costs as a charity low. But it also means that we really count on the fantastic fundraising, strategic and operational support provided by our Patrons. In addition to their funding, which makes our vital work between appeals possible, in the last year alone our Patrons have joined crisis exercises, delivered creative sprints to help us crack live challenges at speed, contributed to our survivor-led research - and much more.

We would like to extend our heartfelt thanks for their incredible, continued support over the last year.

Christopher Laing Foundation

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

11

About The National Emergencies Trust

Welcoming new Patrons to our community

We also welcomed the UK’s largest housing association, Clarion Housing Group, who joined as the Trust’s 10th Patron in September 2023. Building on its work to support customers and communities during the Covid-19 pandemic, Clarion Housing Group will work with the wider social housing sector to help the Trust to raise vital awareness during appeals and support its efforts to distribute funds quickly to local communities where they’re needed most. The organisation will also help galvanise the sector’s skills and expertise to support the relief effort after a major emergency.

As a social housing provider, we know that lower income households are often disproportionately affected by emergency incidents, and we can see great potential to drive benefit to our residents and communities through this partnership. The Trust’s focus on learning from lived experience and ensuring all funds are distributed equitably across communities struck a chord with our own values and approach. Michelle Reynolds, Chief Customer Officer at Clarion Housing Group

12

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

About The National Emergencies Trust

Welcoming new Patrons to our community

We proudly welcomed IKEA as a Patron of National Emergencies Trust in September 2023. As one of the world’s most recognised brands, IKEA has incredible reach and the commitment to support the work of the Trust, both during and outside of emergencies.

We are particularly keen to learn from IKEA’s own research on the importance of a safe and secure home as the world changes around us, and how in times of crisis, we can work together to help meet the needs of UK disaster survivors, wherever they are.

IKEA is proud to be forming a partnership with The National Emergencies Trust this year in the UK. We are impressed with their unwavering commitment to building resiliency in local communities and trust them to be able to assist us help disaster survivors and their loved ones in the best way possible. Hiliary Jenkins, Sustainability Business Partner

13

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

About The National Emergencies Trust

Welcoming new Patrons to our community

Welcome Break became a Patron of the Trust in March 2024, furthering the reach and impact of their Welcome Break Charitable Fund which was established to support both local and national charitable projects through fundraising and volunteering efforts.

For every £1 donated to the Welcome Break Charitable Fund, 5p will be donated to the National Emergencies Trust. Beyond this, Welcome Break is offering in-kind support and volunteering opportunities for the Trust.

It's our collective responsibility to foster positive change for those who are most affected by disasters, and we are committed to continuing our efforts in making a meaningful difference where it matters most.

Nicola Marshall, People Director at Welcome Break

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

14

~~Improving outcomes for disaster survivors~~

By listening to the challenges survivors have faced in past disasters we can create vital change for the future, together

We centre emergency survivors’ lived experience in everything we do. We have been actively listening to, and acting on, their stories since our original survivor consultation phase in 2019. Through our Survivors Advisory Forum and regular listening events, survivors’ first-hand experiences continue to shape the direction of our work today. They have influenced response and funding models, policy work and many more strategic projects.

Consultation challenge:

Young people are too often overlooked and underserved in the aftermath of disasters

How we can create change:

Collaborate with young survivors to better understand and plan for their needs

Bee The Difference

Bee The Difference is a unique, survivor-led research project giving young people affected by the 2017 Manchester Arena attack a platform to voice their experiences for the first time and a chance to create better outcomes for future young survivors. It is a collaboration between nine young survivors from the Manchester attack, the National Emergencies Trust, and researchers from Lancaster University. An online survey designed by and for young Manchester Arena attack survivors, was launched in August 2022 and thanks to significant media attention and widespread sharing across social media, more than 200 young people affected by the attack contributed to it.

The Trust released the research findings with Lead Researcher, Dr Cath Hill, a Lecturer in Social Work at Lancaster University and a member of the National Emergencies Trust’s Survivors Advisory Forum. The findings were published and launched in a report on the sixth anniversary of the Manchester Arena attack, and shared with organisations from government, to healthcare and education providers, to public and charitable

----- Start of picture text -----
bodies.
Young people involved in the Bee The Difference project
alongside Dr Cath Hill from Lancaster University
----- End of picture text -----

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

15

Making a difference to emergency survivors

Key research findings

75%

Three quarters (75%) of children and young people affected by the 2017 Manchester Arena attack say they were psychologically injured by what happened to them.

29%

However, more than one in four (29%) have never received any professional support in the six years since.

40%

Four in ten (40%) of these say it was never offered to them.

93%

While 93% of young survivors felt they needed support in the aftermath of the attack, 70% received no professional help within the first month and 31% received no professional help within the first year.

22%

Recovery is not linear and can take years: 22% of young survivors were still receiving psychological support at the time of the survey launch, more than 5 years since the attack.

30%

Just 30% of young survivors received professional support within the first month

of the attack, and nearly half (45%) of these accessed this via their school.

The stories young survivors shared as part of the report highlight that, while some professional support (from teachers, GPs, school pastoral counsellors, Resilience Hub and others) was valuable, some introduced further trauma. For example, the young people’s feelings and experiences were not validated or dismissed entirely by adults because of their age.

When I asked for help they brushed me off and put it down to just teenage hormones. To then just put me on antidepressants and that was only at 18 and didn’t even think of referring me to a therapist. Young Manchester Arena attack survivor

16

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Making a difference to emergency survivors

Six recommendations to create change

Thanks to the contributions of every young person who shared their experiences, today we have an enhanced understanding of how we - and wider responders - can better support young people affected by terror and other disasters in the future. The Report highlighted six ways that individuals and institutions can help to create positive change, together.

Bee visible Ensure support is visible and readily available the onus is not on survivors to find it

Bee compassionate Listen to, validate and take proactive steps to accommodate young survivors’ new needs

Bee experienced Make sure that specialised trauma support is accessible and readily available, wherever survivors are based

Be flexible Empower young survivors to choose the right support for them

Be patient Remember that recovery isn’t linear and can take time

Be proactive Act on young survivors’ experiences to turn their challenges into future change

I have often felt selfish for feeling overlooked as a victim of the Manchester Attack, when there were 22 casualties and many more injured. However, this project has helped me come to terms with the trauma I faced, and how this should have been dealt with at the time. Nobody should be ignored. Young project author

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

17

Making a difference to emergency survivors

Making change happen for future young survivors

We’re busy incorporating this new knowledge on how we as an organisation can better support young survivors of terror. We’re acting on the Bee The Difference findings to:

The Bee The Difference research has been fully considered by the team in identifying and seeking to address current gaps in HMG’s support package to victims and survivors – which includes those in relation. Victims of Terrorism Unit

Click here to read the full Bee The Difference report

18

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Making a difference to emergency survivors

Consultation challenge:

UK’s capacity to meet the mental health needs of all communities in the aftermath of disasters

How we can create change:

Convene experts to address barriers and create inclusive workable solutions

Mental Health Advisory Panel

One of the most pressing gaps in the UK’s capacity to respond to disasters is its ability to meet the mental health and wellbeing needs of those affected; this was a recurring theme within our 2019 Consultation Phase, the Covid-19 pandemic threw it into even sharper focus - as did the findings from the Bee The Difference research. Supporting mental health needs is complex and the response will vary depending on the specific emergency.

Bringing together the Mental Health Advisory Panel allows us to work with experts before and during emergencies. The panel, with international and wide-ranging experience across mental health and disaster response, includes members from specialist organisations such as the UK Trauma Council and the Centre For Collective Trauma. This helps us ensure our funding approach is trauma-informed and takes into account the complexity of survivors’ mental health needs, in the immediate and longer term.

The National Emergencies Trust’s Mental Health Advisory Panel is a forum established to bring together people with expertise and experience in both mental health and disaster response. The panel convened in March 2024 with a view to meeting bi-annually; with increased regularity in the event of an emergency.

The panel will also highlight and discuss support available to communities who may need specialist mental health provision, for instance, young people and children, and offer advice and guidance on addressing any barriers to access.

Dr Rowena Hill, Professor of Psychology, speaks at the National Emergencies Trust event in February 2024

19

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Making a difference to emergency survivors

Consultation challenge:

Disasters can have lasting impacts on those affected, creating complex and long-term needs

Survivor listening event: 'Life After Disasters - Reflections on Recovery and Resilience'

Regular survivor listening events help us to better understand the challenges raised in our 2019 consultation phase - and ensure we constantly review and reprioritise our efforts.

Alongside Sunday-Times best-selling author and disaster adviser, Lucy Easthope, and Patron Partner, NatWest Group, we hosted a survivor listening event in February 2024, bringing together first-hand accounts of emergency survivors and reflections from those in the disaster response sector, on life in the aftermath of disasters.

We were especially interested to understand survivors’ experiences ‘after the dust has settled’ because the Bee The Difference work highlighted a need to consider the often very long term impacts of trauma on those affected, and ensure support is provided accordingly.

Flood survivor and flood recovery expert Heather Shepherd, 7/7 London bombings survivor and National Emergencies Trust trustee, Thelma Stober, Westminster Bridge attack survivor Travis Frain, and Dr Cath Hill who survived the Manchester Arena attack along with her son, shared their lived experiences of life after disasters. Their stories emphasised the long-term, unseen challenges faced and the broader implications on their lives and their families.

How we can create change:

Better understand the longterm effects and support needs of those affected by disasters

Expert panellists included National Preparedness Commission, Lord Toby Harris, philanthropist and businessman, Sir Ken Olisa, NatWest Group’s Head of Climate, James Close and Professor of Psychology at Nottingham Trent University, Dr Rowena Hill. They reflected on survivor speakers’ stories and offered their perspectives on how society can offer those affected enhanced support.

As an organisation, we were reminded once again that disasters affect individuals in different ways; that our response cannot be ‘one size fits all’; and that - while working with agility is key - it is also vital to keep a keen eye on the long-term consequences of emergency events on those affected and their families.

A big thanks to our Patron, NatWest Group, for making the event possible by helping to host it at their incredible conference centre in London.

Lucy Easthope giving a fascinating insight into the impact of disasters at the event

20

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Making a difference to emergency survivors

Consultation challenge:

The UK’s capacity to respond to large-scale disasters

Creating connections that boost resilience

We are proud to be an active member of multiple national resilience agencies and steering groups. We participate in forums such as the UK Resilience Forum (UKRF), Cabinet Office VCS advisory group, Victims of Terrorism Unit (VTU), National Exercising Program (NEP), UKRA (UK Resilience Academy), Local Resilience Forums, Voluntary and Community Sector Emergencies Partnership (VCSEP) and more.

These forums are a platform for us to raise vital awareness of current and past issues facing survivors of disasters, and to act as a voice for emergency survivors on a national scale.

The UK Resilience Forum

We continue to participate in the UK Resilience Forum (UKRF). The UKRF was established in 2021 to improve crosssector communication and collaboration on risk, emergency preparedness, crisis response and recovery between national and regional government, private sector and voluntary sector stakeholders. Discussions this year focussed on the updated National Risk Register, including the rise of cyber security and extreme weather risks. The ‘whole of society’ approach to resilience continues as the UK Government Resilience Framework is implemented, across different sectors.

By representing survivors’ voices, we continue to contribute knowledge and ideas to these meetings, including advising on the government’s plans to develop a new UK Resilience Academy. We were invited to be part of an advisory group for a new government risk and resilience website offering the public vital preparedness information and practical advice. Our role involves helping to shape public-facing calls-to-action, from fundraising to volunteering.

How we can create change:

Sharing intelligence and strengthening infrastructure to boost UK resilience

Preparing with our partners

We will always fund local first during national emergencies, working collaboratively with community foundations across the UK because they can help us to get vital funding out to grassroots projects through their extensive local networks.

We have been busy running emergency preparedness workshops with community foundations across all four nations to ensure that we build on learnings from past UK disasters, including the Trust’s Coronavirus Appeal. The workshops mean that our collective teams are better able to respond effectively, and quickly, together in the future, should a national emergency arise.

We also had a productive day (on the beach in West Sussex!) with some of our partners and friends including Barnardos, Sussex Community Foundation, UK Community Foundations, Friends, Families and Travellers, British Red Cross and Shelter.

----- Start of picture text -----
Friends of the Trust come together at the February event
----- End of picture text -----

21

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Making a difference to emergency survivors

Director of Operations, Helen Killingley hosting an emergency readiness workshop for Northamptonshire Community Foundation’s team.

Counter-Terror Expo event

The Trust was an official charity partner of the Counter-Terror Expo event (CTX2023) at the ExCeL in London, May 2023.

We were able to exhibit at the event and speak to hundreds of professionals about our work, even engaging them in a quiz about historic UK emergencies and the work of the Trust. CEO Mhairi Sharp also took part in a panel discussion and highlighted our work with survivors of terror attacks.

----- Start of picture text -----
Members of the Trust team welcomed
attendees to our stall at the Counter-Terror Expo
----- End of picture text -----

Extreme Weather Conference

The Trust expects to respond to a growing number of weatherrelated UK disasters in the coming years; it's why we are busy making friends with climate experts and local and national emergency response partners before we need them.

In June 2023, we co-chaired the panel discussion at Westminster Insights Extreme Weather conference. The event emphasised that our weather will become more extreme, in part due to climate change, and that the UK is increasingly likely to see the kind of large-scale weather events that we traditionally associate with other countries.

----- Start of picture text -----
Vijay and Mhairi speak at the
Extreme Weather Conference
----- End of picture text -----

Alongside our key connections also in attendance at the event, such as the Met Office, National Preparedness Commission, UK Health Security Agency, British Red Cross, we collectively agreed on the need to develop structures that enable us to share knowledge and collaborate ahead of, and during disasters, at a local and national level.

Future emergencies will likely stretch Government responsive capacities, so encouraging and empowering local communities to mobilise and prepare is vital. Richard Smith-Bingham, National Preparedness Commission

22

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Making a difference to emergency survivors

Consultation challenge:

Support is not made available immediately, creating additional practical and psychological challenges

How we can create change:

Ensure financial and wellbeing support is offered as soon as it’s needed

National Charitable Partners programme welcomes REACT Disaster Response

The National Charitable Partners Programme aims to ensure that when domestic disasters arise, no-one is left behind. Charities within the programme design tailored assistance packages that can be activated quickly in the aftermath of national emergencies. The shared ambition is that emergency survivors and their loved ones will benefit from practical, financial and wellbeing support, wherever they are.

In August 2023, REACT Disaster Response became the latest partner to join the National Emergencies Trust’s programme. In the event of an emergency, it can deploy highly trained responders within as little as four hours to provide early situational awareness, logistical support to vulnerable groups and wider incident management.

The National Emergencies Trust is transforming responses within the UK and it's such a privilege for REACT to be able to make a contribution to that effort. Only by working harder, faster and most importantly, together, will we be able to respond best to the unmet needs of the hardest to reach and most vulnerable communities in the immediate aftermath of emergencies.

Toby Wicks, CEO of REACT Disaster Response

Find out more about the National Charitable Partners Programme here: - nationalemergenciestrust.org.uk/charitable partners/

23

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Making a difference to emergency survivors

Appeal Partners programme launches

This year our Appeal Partners programme went live, with a diverse array of partners joining the ranks including Arup, Barclays, Business in the Community, Crowdfunder and Royal Mail. The programme invites networked organisations and UK companies to raise vital awareness and funds during future emergencies to provide as much support as possible, as quickly as possible, to survivors and their loved ones.

Scoping research for the programme with polling company, Opinium, revealed the appetite of UK workers for their employers to play a role during a disaster: 76% of employees want the company they work for to play an active role in UK emergencies. Around a third want their employer to provide wellbeing support to any colleagues affected (32%) and step up for other people affected by donating items (32%), raising funds or making a donation (31%).

Whether it’s another pandemic or a nationwide cyber-attack, many of the risks the UK faces would have nationwide implications, meaning a wholesociety response will be vital.

Businesses have the expertise and networks to be central to this, so it is essential to create clear pathways for them to play their part. National Emergencies Trust’s new programme will enable more employers to do this and that is why Business in the Community is proud to be a founding partner.

Mary Macleod, Chief Executive of Business in the Community

The Appeal Partners programme empowers businesses, media partners and community organisations across the UK to play a vital role at speed during future national emergencies.

24

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~A look at the year ahead~~

Our priorities for 2024 remain rooted in our mission: to improve the lives of those affected by disasters. In our fifth year as a disaster-response charity, we’re working harder than ever to strengthen our networks, our influence and our own capacity to respond to disasters, as well as championing a survivorinformed approach by the wider response community.

We’re also delivering a series of strategic projects across the year ahead, with support from our survivor community, our Patrons and wider partners, including:

----- Start of picture text -----
Members of the Trust team at our February event,
designed to listen and learn from survivors of disasters
----- End of picture text -----

25

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Structure. Governance and - Mana ement

~~Structure, Governance and Management~~

i) Fundraising

Patrons

National Emergencies Trust’s Patrons help to cover the charity’s core costs, provide value-in-kind support and offer strategic guidance in preparation for the next emergency. During emergencies they kindly offer access to their resources, channels, networks and skilled employees to enable us to support as many people as possible.

Fundraising during appeals

During an appeal, the Trust will seek to channel the efforts of our broad networks, including our patrons, network of corporate donors, trusts and foundations, high net worth individuals and the UK government. We will also seek to harness public generosity through direct donations and by collaborating with major digital Giving platforms. We offer our networks and members of the public one trusted place to donate that directs funds quickly to those that need them.

The Trust is registered with, and pays the voluntary levy to, the Fundraising Regulator and abides by its Code of Fundraising Practice. There were no complaints regarding our fundraising practices during the year.

27

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Structure, Governance and Management

ii) People and processes

The National Emergencies Trust registered as an independent charity on 4 April 2019 and had its official launch in November 2019. The Trust is a Charitable Incorporated Organisation and comprises the Board of Trustees and the Secretariat.

Board of Trustees

The National Emergencies Trust Board of Trustees, as shown on page 36, comprises 11 independent trustees, including the Chair and Deputy Chair. Trustees have no financial beneficial interest in the charity and receive no remuneration or other emoluments from the charity. Biographies of all members of the Board of Trustees can be found on the National Emergencies Trust’s website.

The Board meets four times a year and also holds an annual Strategy Day to review the progress of the charity and its future plans. The Board has established Committees, each chaired by a Board member and including other member trustees. These Committees include: Finance, Audit, Investment and Risk, Fundraising, Communications and Allocations.

Trustees have reviewed the Charity Governance Code, recommended by the Charity Commission for England and Wales. The Trust operates in accordance with the tenets of the Code and adopts best practices and will continue to review its governance and management policies in line with the Code. This year, trustees conducted a Board effectiveness review and participated in a refresher training session, hosted by lawyers, Farrer & Co, on Charity responsibilities and objectives.

Trustee recruitment and inductions

The appointment of new independent trustees is overseen by the Board, following a skills audit, promotion of the posts on the National Emergencies Trust website and social media channels, and an open interview process. The Board also takes account of diversity. The Chair is nominated by the trustees and appointed by majority agreement.

New trustees sign consent and eligibility forms and complete a declaration of interests that is reviewed annually. They are provided a detailed induction by the Chair of Trustees and by the Trust’s CEO, Mhairi Sharp. Members of the Equity Scrutiny Group, Survivors' Advisory Forum and Mental Health Advisory Panel are also provided with a detailed induction. A handbook is provided to trustees including relevant policies, procedures and governance information.

The Chair holds one-to-one interviews with each of the trustees once a year to gather feedback on their experiences and expectations. Trustees, including the Chair and Deputy Chair, hold office for a term of three years and may then be reappointed for a second term, with provision to extend this term.

28

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Structure, Governance and Management

Management

The day-to-day management of the National Emergencies Trust is delegated to the Chief Executive Officer, who leads the core team. This is currently Mhairi Sharp. There are nine members of the Executive Team, working full or part time. During appeals the Trust will also employ temporary staff or use contractors to provide surge capacity.

Remuneration

The Finance, Audit, Investment and Risk Committee is responsible for reviewing the remuneration policy and practice of the Trust on an annual basis for recommendation to the Board. The Committee sets the remuneration of the Secretariat and the Trust’s reward policy to ensure that annual cost of living increases are in line with inflation, and that salaries remain competitive within the charity sector.

Risk management

The National Emergencies Trust has established a robust process for identifying, reporting and addressing risks. At the time of a domestic disaster, the Trust will either raise funds to provide financial gifts to those affected and/or allocate funds to charitable bodies that can deliver support to those affected. The Trust therefore delegates the management of risks associated with delivering frontline support to those organisations to which it allocates funds. However, it undertakes detailed due diligence on its distribution partners and will commission an independent impact review at the close of all Appeals.

The Trust manages risk through an extensive risk register. This is governed by the Secretariat and the Finance, Audit, Investment and Risk Committee, and is reviewed and updated on a quarterly basis. The Trust’s operating model has been designed to mitigate risk. Key risks in the register include:

29

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Structure, Governance and Management

Grant-making

Grant-making is fundamental to the National Emergencies Trust’s mission. At the time of a national disaster, the Trust may award gifts to individuals who have been affected and/ or award grants to other charities and groups that are able to respond to the unmet needs arising, as was the case during the Coronavirus Appeal. We are committed to ensuring that funds reach those in need.

Wherever possible, our grant-making capacity will be delivered via existing organisations, including UK Community Foundations (UKCF), London Emergencies Trust and other partners with established track-records in disaster response grant-making. Where that is not possible, the Trust has a robust grant-making policy in place. The Allocations Committee, supported by the Equity Scrutiny Group, governs each Appeal’s distribution strategy, and wherever possible, will put data at the heart of its decision-making.

Investment policy

The Trust has the power to make investments and an agreed policy for investments held, which includes an ethical policy. The investment manager (Cazenove Capital) is instructed to maintain the level of capital in real terms while generating a sustainable level of income to support ongoing activities. Funds are invested in their Charity Responsible Multi-Asset Fund which is in line with the Trusts ethical policy. Trustees monitor the performance of these investments in the context of the wider investment market.

The current volatility of the stock market and uncertainty regarding world economic prospects has made the management of investments difficult. There was a recovery of market values towards the end of the year resulting in the capital value of the Trust’s investments increasing by 5% in the year while providing 4% income from the fund. Post year end the market continues to be volatile and the trustees continue to monitor the performance of these investments in the context of the wider investment market.

Public benefit policy

The trustees confirm they understand and have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit. The trustees consider that National Emergencies Trust activities to provide a coordinated, national focus for donations and fundraising, and to provide the capacity to commission effective and informed grant distribution during a national emergency are wholly in keeping with these guidelines.

Financial Review

There was a decrease in both income and expenditure in the year. The income decreased from £0.6m to £0.5m and expenditure decreased from £1.4m to £0.8m, reflecting the Trust’s shift in focus, from live disaster response to readiness and resilience-building, during the period. The Trust remained below the threshold for a full audit, so trustees continue to opt for the scaled down Independent Examination of 2023/24 annual report and accounts.

The Trust ended the year with £49k remaining in the Coronavirus Appeal fund, which is forecasted to be fully expended in the new financial year, including on Phase Three of the Global Majority Fund, which is focusing on organisational development and regranting to communities.

30

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Structure, Governance and Management

Reserves Policy

The trustees reviewed the reserves policy during the year and amended the target from having two years core operating costs in reserve to having between one-and three years core operating costs in reserve. This new target accounts for working capital requirements, the need to fund operations between appeals when it tends to be more challenging to raise income; and acknowledges that reserves can reduce to one year of core operating costs between appeals. One to three years of core operating costs is currently budgeted at £720,000 - £2,160,000 and the level of general unrestricted reserves at year end were £944,454.

The trustees have also set aside a Designated Fund of £200,000 to be ready to commit towards the launch of a new emergency appeal. This fund would be reimbursed from the funds raised from that appeal so it is available again for further appeals.

Trustees

The trustees are responsible for preparing the trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

The law applicable to charities in England and Wales requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Charities and trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board

8 October 2024

31

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Structure, Governance and Management

iii) Remembering Elizabeth Balgobin

Our wonderful trustee and friend, Elizabeth Balgobin, sadly passed away in March 2024. In her memory, the trustees and team would like to mark the incredible impact she had on the National Emergencies Trust.

A passionate advocate for social justice striving for nothing short of excellence when it comes to equity, Elizabeth Balgobin has been a force to be reckoned with in the UK’s voluntary and community sector for more than 30 years.

Whether as Chief Executive at mental health charity, The Bowlby Centre, Head of Diversity and Inclusion at the Chartered Institute of Fundraising, a volunteer or leader at a diverse array of London VCS organisations or in her many roles at the National Emergencies Trust, whatever hat Elizabeth has worn, her strong value system always guided her actions.

We are privileged that Elizabeth chose to be part of the National Emergencies Trust’s journey for the last four years - formerly as a Co-optee to the Allocations Committee, and latterly as a trustee. She was nothing short of instrumental in ensuring funds from the £99+ million Coronavirus Appeal were distributed efficiently and, above all, equitably for the benefit of those in great need. In the face of intense external scrutiny, she held steadfast in her commitment to taking a dataled approach to fund distribution - and ensuring equity by bringing lived experience to the forefront of decision-making.

Co-opted onto the Trust’s Allocations Committee in Spring 2020, Elizabeth helped to establish and shape the Trust’s Equity Scrutiny Group (ESG), for example. Launched on 1 May 2020, at the height of the Appeal, the Group’s role was (and remains) to critique the Board’s decision-making through the lens of Protected Characteristics - and to ultimately enhance outcomes for the diverse communities that the National Emergencies Trust serves. Latterly Elizabeth served as the ESG’s Deputy Chair and oversaw our everevolving EDI strategy.

Nottingham Trent University’s Independent Review of the Coronavirus Appeal proved that Elizabeth’s recommendations and resolve paid off. Her influence could be seen in the public comments made by Professor Rowena Hill, Nottingham Trent University, when the Review was published: “A stand-out success of the Coronavirus Appeal was the trustbased approach to funding through the Network of Giving. Community foundations, via UKCF, and latterly national charity partners were empowered to apply their lived and local expertise to direct funding in the most appropriate way.”

Indeed, Nottingham Trent estimated that the Coronavirus Appeal touched more than 13 million lives by funding more than 14,000 grassroots projects. We are confident that a significant number of families and communities who benefitted from appeal funding owe their experience directly to Elizabeth’s contributions.

After the Appeal, Elizabeth championed a transparent and progressive approach to the Trust’s work; from her invaluable efforts to develop an evaluation framework for future appeals as Chair of the Evaluation Working Group, to spearheading our EDI Strategy. Under her influence, we have prided ourselves in taking an ‘actions-not-words’ approach - and in our culture of continuous improvement.

Thanks to Elizabeth Balgobin, the National Emergencies Trust started its journey with the ‘right’ foundations: with equity and excellence at the centre. We are grateful that all future emergency appeals will build on what she started - and resolute, as Elizabeth always was, that we will never knowingly leave anyone behind.

32

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Independent Examiner's Report

~~Independent Examiner's Report~~

Independent examiner's report to the trustees of National Emergencies Trust

I report on the accounts of National Emergencies Trust CIO (the charity) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, Balance Sheet, cashflow statement and related notes set out on pages 40 to 55.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (`the Act').

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 that:

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.

Adam Fullerton

Independent Examiner for and on behalf of Moore Kingston Smith LLP

9 Appold Street, London, EC2A 2AP

Date: 17 October 2024

34

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Administrative details

~~Administrative details~~

Charity Registration Number

1182809

Chief Executive Officer

Role of the National Emergencies Trust’s Committees and Groups

The Board of Trustees

The trustees who have served during the year and since the year end were as follows:

Mhairi Sharp

Registered Office

London Scottish House 5 Horseferry Road London SW1P 2DX

Auditor / Independent

Examiner

MOORE KINGSTON SMITH 9 Appold Street London EC2A 2AP

Solicitor

FARRER & CO 66 Lincoln’s Inn Fields London WC2A 3LH

Bankers

NATIONAL WESTMINSTER BANK PLC 250 Bishopsgate London EC2M 4AA

Richard Dannatt - became Founding President on 16 May 2023 John Barradell (Chair) - became Chair on 16 May 2023 Gerald Oppenheim (Deputy Chair) Andrew Beeforth Elizabeth Balgobin - until 8 March 2024 Jonathan Clark - joined on 1 May 2023 Ruth Davison - joined on 25 June 2024 Dr Ben Griffiths Ashley Head - term ended on 9 May 2024 Jhumar Johnson - term ended on 26 March 2024 Jes Ladva - joined on 25 June 2024 Dalton Leong Martin Smith - joined on 25 June 2024 Thelma Stober Ralph Throp Fiona Twycross - joined on 25 June 2024, stepped down 12 July 2024* Louise Wilson - term ended on 26 March 2024

The trustees present their report and the examined financial statements of the charity for the period 31st March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice “Accounting and Reporting by Charities” (“FRS 102 SORP”) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and the FRS102 SORP published in October 2019.

36

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Administrative details

Finance, Audit, Investment and Risk Committee

The Finance, Audit, Investment and Risk Committee is responsible for overseeing financial reporting, overseeing the processes related to risk management and internal control including financial, reputational, compliance and other strategic and operational risks and controls, and overseeing the internal and external audit processes.

Gerald Oppenheim (Chair) Richard Dannatt Ashley Head Jhumar Johnson Martin Smith

Fundraising and Communications Committee

Both the Fundraising and Communications committees merged to become one new committee (Fundraising and Communications Committee) on 1 April 2023. It oversees the raising of funds to ensure the financial viability and stability of the charity, and has oversight of the external image of the charity and for its communications strategies, including during emergency appeals.

Dalton Leong (Chair until 19 March 2024) Jonathan Clark (Chair from 20 March 2024) Ashley Head Jhumar Johnson Thelma Stober Louise Wilson

Allocations Committee

The Allocations Committee is responsible for the equitable distribution of funds.

Gerald Oppenheim (Chair) Ashley Head Andrew Beeforth Elizabeth Balgobin Dr Ben Griffiths

Equity Scrutiny Group

Equity Scrutiny Group volunteer members help to ensure equitable, diverse and inclusive practice across everything we do. They offer guidance on how we fund and fundraise. How we recruit. And how we create a caring and inclusive culture for everyone. During emergency appeals the Equity Scrutiny Group works collaboratively with the Allocations Committee to scrutinise allocation decisions, and add valuable perspectives from their lived and learned experiences. Members include:

Dalton Leong (Chair) Elizabeth Balgobin (Vice Chair) Saher Ahmed Elaine Bowes - term ended on 31 January 2024 Hannan Ali DL Emily Dresser Edie Fassnidge Saba Hussain Joanna Moss Humraaj Singh Nazreen Visram

37

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Administrative details

Mental Health Advisory Panel

The Mental Health Advisory Panel is a forum established to bring together people with expertise and experience in both mental health and disaster response. The panel convened in March 2024 with a view to meeting bi-annually; with increased regularity in the event of an emergency. Members include:

Dr Ben Griffiths (Chair) Dr Anne Eyre Sarri Singer Dr David Trickey

Survivors Advisory Forum

Every member of the Survivors Advisory Forum has profound lived experience of a national emergency. Drawing on that experience they help to guide every aspect of our work. From how we can make the process of applying for funds as compassionate as possible for survivors and their families, to how we can raise and distribute funds in a respectful way. With their valuable support we can create the best outcomes and experiences for those impacted by emergencies in the future. Members include:

Thelma Stober (Chair) Bushra Ahmed Sudhesh Dahad Charlotte Dixon-Sutcliffe Christian Fisher Travis Frain Dr Cath Hill

Garri Holness Philip Nelson - stepped down on 31 January 2024 Heather Shepherd Willie Thompson Gina Van Dort - stepped down on 31 May 2023 Hanan Wahabi

38

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Accounts

~~National Emergencies Trust Statement of Financial Activities~~

(Incorporating an Income and Expenditure Account) For the year ended 31 March 2024

Notes
Income and endowments from:
Donations & Legacies
2
Charitable Activities
3
Investment Income
Total income
Expenditure on:
Raising funds
4
Charitable Activities:
4
Total expenditure
Net (expenditure) for the year
Unrealised gain/(loss) on investment assets
Net movement in funds
Fund balance brought forward at 1st April
Fund balance carried forward at 31 March
15
Unrestricted
Funds
2024
£
421,065
-
54,409
475,474
52,981
581,171
634,152
(158,678)
36,024
(122,654)
1,267,108
1,144,454
Restricted
Funds
2024
£
-
1,232
4,564
5,796
2,477
135,946
138,423
(132,627)
-
(132,627)
181,855
49,228
Total
2024
£
421,065
1,232
58,973
481,270
55,458
717,117
772,575
(291,305)
36,024
(255,281)
1,448,963
1,193,682
Total
2023
£
452,424
79,446
41,103
531,870
64,708
1,360,471
1,425,179
(893,309)
(46,106)
(939,415)
2,347,275
1,407,860

All gains and losses arising are included in the statement of financial activities and arise from continuing activities.

The notes on pages 43 to 55 form part of these financial statements.

40

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~National Emergencies Trust Balance Sheet~~

as at 31 March 2024

Notes
11
12
13
15
15
15
Fixed Assets
Investments
Current Assets
Debtors
Cash at bank and in hand
Current Liabilities
Creditors: amounts falling due within one year
Net Current Assets
Total Net Assets
Represented by
General Funds
Designated funds
Restricted Funds
2024
2023
£
£
739,918
703,894
9,979
5,334
497,510
795,433
507,489
800,767
53,725
55,698
453,764
745,069
1,193,682
1,448,963
944,454
1,067,108
200,000
200,000
49,228
181,855
1,193,682
1,448,963

The financial statements were approved by the trustees, and authorised for distribution, on 8 October 2024 and were signed on their behalf by:

Chair

The notes on pages 43 to 55 form part of these financial statements.

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

41

~~National Emergencies Trust Statement of Cash Flow~~

For the year ended 31 March 2024

Cash flows from operating activities
Cash (used in) operations
Net cash from operating activities
Cash flows from investing activities:
Investment income
Net cash from investing activities
Change in cash and cash equivalents during the year
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
Analysis of cash and cash equivalents
Cash in hand
Short term investments
Analysis of changes in net debt
Cash
Loans falling due within one year
Loans falling due after more than one year
Total
Note
17
1 Apr 2023
£
795,433
-
-
795,433
2024
2023
£
£
(356,896)
(933,775)
(356,896)
(933,775)
58,973
41,103
58,973
41,103
(297,923)
(892,672)
795,433
1,688,105
497,510
795,433
2024
2023
£
£
55,447
31,784
442,063
763,649
497,510
795,433
Cash Flows
31 March 2024
£
£
(297,923)
497,510
-
-
-
-
(297,923)
497,510
2023
£
(933,775)
(933,775)
41,103
41,103
(892,672)
1,688,105
795,433
2023
£
31,784
763,649
795,433
497,510

42

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

1 Accounting Policies Statutory information

National Emergencies Trust is a charitable incorporated organisation “CIO” registered with the Charity Commission in England & Wales on 4 April 2019 (1182809) and with OSCR in Scotland on 2 April 2020 (SC050062). The charity’s principal office address is London Scottish House, 5 Horseferry Road, London SW1P 2DX.

1.1 Basis of preparation

These financial statements are prepared on a going concern basis, under the historical cost convention, as modified by the investments being measured at fair value through income and expenditure within the Statement of Financial Activities.

The Trust is a public benefit entity for the purposes of FRS 102 and therefore also prepares its financial statements 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 (The FRS 102 Charities SORP), the Charities Act 2011 and Charities Accounts (Scotland) Regulations 2006 as amended by The Charities Accounts (Scotland) Amendment (No. 2) Regulations 2014.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

1.2 Going concern

The trustees have assessed whether the use of the going concern basis is appropriate in preparing the financial statements and have considered possible events or conditions that may cast doubt on the ability of the Trust to continue as a going concern. The trustees have made the assessment for a period of at least one year from the date of approval of the financial statements and have considered forecast budgets, reserves and cash projections. The charity ended the period in surplus and with a healthy cash reserve. Future year budgets remain prudent for both income and expenditure.

Following due consideration, the trustees have concluded that there is a reasonable expectation that the charity has adequate reserves to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

1.3 Fund accounting

The general fund comprises accumulated surpluses and deficits on unrestricted and non-designated funds that are available for use at the discretion of the trustees in furtherance of the charity’s mission and objectives.

Designated funds are unrestricted funds that the trustees have set aside for specific purposes or where donors have made some suggestions regarding their use but not wholly restricted to such use. The funds may ultimately be used for other purposes.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

43

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

Notes to the Financial Statements

1.4 Income and expenditure

Income and expenditure are generally accounted for on an accruals basis.

1.5 Income

Income is recognised when the charity is entitled to the funds, it is probable the income will be received, the amount can be measured reliably and any performance conditions have been met.

Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when there is entitlement, it is measurable and receipt is probable.

Intangible income is recognised as a gift in kind where the provider of the service has incurred a financial cost and is valued at the value to the charity.

Grants are recognised in full in the statement of financial activities in the year in which they are receivable.

Income is deferred when it relates to a specific later period, or there are conditions yet to be fulfilled for entitlement.

1.6 Expenditure

Expenditure is recognised in the period in which incurred and includes irrecoverable VAT. Expenditure is accounted for on an accruals basis and classified under headings in the accounts that aggregate all costs related to the category.

Expenditure on raising funds include the costs incurred by the charity in raising funds for the charitable work.

Charitable activities expenditure includes the costs identified as wholly or mainly attributable to achieving the charitable objects of the charity, including the costs of disseminating information in support of charitable activities. These costs include direct costs, wholly or mainly attributable support costs and an apportionment of general overheads allocated on a basis consistent with the use of resources.

Governance costs, which are included within support costs, are associated with the governance arrangements of the charity and include audit, legal advice for trustees and costs associated with meeting constitutional and statutory requirements such as the cost of trustee meetings and the preparation of the statutory accounts. This category also includes costs associated with the strategic management of the charity's activities.

1.7 Grants payable

In accordance with the Charity SORP FRS102, Grants made are recognised in the accounting period in which the decision to make a grant award is made and communicated to the intended recipient.

Multi year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has reasonable expectation that they will receive a grant and any condition attached to the grant is outside the control of the Trust. These grants include an amount for the distribution costs of the recipient.

Amounts outstanding at the period end are included in creditors.

1.8 Defined contribution pensions

The charity operates a defined contribution autoenrolment pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered funds. The charity has no liability under the scheme other than the payment of contributions.

1.9 Investments

Investments are stated at market value at the balance sheet date. Realised and unrealised gains and losses on disposal or revaluation of investments are recognised in the Statement of Financial Activites and are shown as 'net gains/(losses) on investments'.

Dividends, other investment income and interest are accounted for on a receivable basis.

Support costs, including governance costs, are those costs that assist the work of the charity but are not directly incurred on generating funds or charitable activities.

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

44

Notes to the Financial Statements

1.10 Tangible fixed Assets and Depreciation

Tangible fixed assets are recorded at cost less accumulated depreciation. All assets costing more than £1,000 and with an expected useful life of more than one year are capitalised. Depreciation is calculated and charged to the SoFA using the straight line method.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value on a straight line basis over its expected useful life. The useful lives are as follows:

Computer equipment 4 years Office equipment 4 years

1.11 Operating Lease

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due.

1.12 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.13 Debtors

Debtors are recognised initially at fair value. A provision for impairment of trade debtors is established where there is objective evidence that the charity will not be able to collect all amounts due. Any losses arising from impairment will be recognised in the SoFA.

1.14 Creditors

Short term creditors are measured at the transaction price and are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of funds to a third party.

1.15 Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at the amount receivable and subsequently adjusted for any impairment or other change in consideration expected to be received on settlement

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies, are initially measured at the amount payable and subsequently adjusted for any changes in consideration expected to be paid on settlement.

1.16 Taxation

The charity is entitled to exemptions from income tax as its income is applied for charitable purposes.

1.17 Judgements and key sources of estimation

In preparing these financial statements it is necessary to make certain judgements, estimates and assumptions about the carrying value of reported assets, liabilities, income and expenditure and the disclosures made in the accounts. Estimates and judgements are continually evaluated and are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an annual basis. The most significant estimates and assumptions which affect the carrying amount of assets and liabilities in the accounts relate to:

Carrying value of investments and annual reported gain / loss on revaluation – see accounting policy 1.9 for further details on valuation methods used for investments and assumptions upon which the valuations are based.

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

45

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

2. Voluntary Income
Donations: Individual Giving
Donations: Trusts
Donations: Corporate
Gifts in kind
Total 2024
Total 2023
3. Income from charitable activities
Coronavirus Appeal (Note 3a)
Total 2024
Total 2023
3a. Appeals income analysis
Coronavirus appeal
Total 2024
Total 2023
General
£
-
2024
2023
General
Restricted
Total
Total
£
£
£
£
56,645
-
56,645
51,178
35,675
-
35,675
35,500
264,429
-
264,429
328,318
64,316
-
64,316
37,428
421,065
-
421,065
452,424
491,225
2,302
493,527
2024
2023
Designated
Restricted
Total
Total
£
£
£
-
1,232
1,232
79,446
- -
1,232
1,232
79,446
-
79,446
79,446
Corporates
Grants
2024
2023
£
£
Total
Total
-
-
1,232
79,446
-
Individuals
£
1,232
1,232 -
-
1,232
79,446
79,446 -
-
79,446

The charity received £0 from 0 corporate donors (2023: £0 from 0 donors).

46

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

4. Analysis of Expenditure
Expenditure on Generating Funds
Expenditure on Generating Funds
Expenditure on charitable activities
Preparation for an Emergency
Coronavirus Emergency Appeal
Total Expenditure on charitable activities
Total Expenditure 2024
Total Expenditure 2023
Support
Grants
Direct
Other
costs
2024
2023
(Note 5)
Staf Costs Direct Costs
(Note 6)
Total
Total
£
£
£
£
£
£
-
51,739
3,719
-
55,458
64,708
-
285,062
133,082
163,027
581,171
604,289
(11,254)
123,813
10,923
12,464
135,946
756,182
(11,254)
408,875
144,005
175,491
717,117
1,360,471
(11,254)
460,614
147,724
175,491
772,575
1,425,179
575,784
462,087
183,819
203,489
1,425,179

Of total expenditure of £780,999 reported above £138,423 is attributable to restricted funds (2023: £766,548), £642,576 to unrestricted funds (2023: £658,631).

Comparative information: Analysis of Expenditure for year ended 31 March 2023

Expenditure on Generating Funds
Expenditure on charitable activities
Preparation for an Emergency
Coronavirus Emergency Appeal
Total Expenditure on charitable activities

Total Expenditure 2023
Direct
Other
Support
2023
Grants
Staf Costs Direct Costs
Costs
TOTAL
£
£
£
£
£
-
60,663
4,045
-
64,708
-
-
287,891
135,433
180,965
604,289
575,784
113,533
44,341
22,524
756,182

575,784
401,424
179,774
203,489
1,360,471
575,784
462,087
183,819
203,489
1,425,179

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

47

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

5. Grant Expenditure
Coronavirus Appeal
Total 2024
Total 2023
5a. Grants to Institutions analysis
UK Community Foundations
Crowdfunder
6. Support Costs
Administration expenses
Finance and administration support
Governance Costs (Note 6a)
HR support
Insurance
IT
Legal fees
Staff costs
Staff training
Grants to
Grants to
Support
Institutions
Individuals
Costs
£
£
£
(11,254)
-
12,464
2024
2023
TOTAL
TOTAL
£
£
1,210
598,308
(11,254)
-
12,464
1,210
598,308
575,784
-
22,524
598,308
2024
2023
£
£
(23,716)
(11,254)
599,500
(11,254)
575,784
2024
2023
£
£
30,167
25,983
32,547
31,586
25,138
34,064
3,480
3,300
4,023
2,731
63,192
81,486
-
1,944
16,944
21,691
-
704
175,491
203,489

48

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

6a. Governance costs
Staff costs
Audit fees (note 6b)
6b. Independent examiners' remuneration
Audit fees - Current year
- Prior year under accrual
Independent examination
Tax
Other
7. Net (expenditure) for the year
This is stated after charging:
Independent examiner's remuneration
2024
2023
£
£
17,974
25,610
7,164
8,454
25,138
34,064
2024
2023
£
£
-
-
-
1,860
5,670
6,594
1,494
-
-
-
7,164
8,454
2024
2023
£
£
7,164
8,454

8. Taxation

All income is charitable and applied for charitable purposes only and thus is exempt from corporation tax.

49

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

9. Staff costs and numbers
Salaries and wages
Social security costs
Pension contributions
Staff costs have been charged as follows:
Cost of raising funds
Charitable activities
Support costs
2024
2023
£
£
425,284
432,691
36,756
47,582
33,492
29,114
495,532
509,387
51,739
60,663
408,875
401,424
34,918
47,300
495,531
509,387
Employees who earned more than £60,000 during the period.
2024 2023
No. No.
£60,001 - £70,000 1 1
£90,001 - £100,000 1 1

The number of employees earning more than £60,000 for whom pension contributions have been paid in the year is 2 (2023: 2). The total pension contributions paid by the Trust for employees earning more than £60,000 was £18,314 (2023: £13,474).

The average monthly number of employees analysed by activity:

Raising funds
Preparation for appeals
Support
Governance
2024
2023
No.
No.
1.0
1.2
6.2
6.0
0.3
0.7
0.3
0.2
7.8
8.1

Trustees

No remuneration was paid to any trustee for services as a trustee (2023: £NIL). £692 was paid to 3 trustees for reimbursement of travel and subsistence expenses during the period (2023: £541).

50

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~National Emergencies Trust Notes to the Financial Statements~~ For the year ended 31 March 2024

10. Key Management Personel

The Key Management of the Charity is considered to be the Chief Executive Officer, department directors and assistant directors. The total employee benefits of the key management personnel were £325,488 (2023: £355,171), which includes total employer NIC Contributions of £32,041 (2023: £38,165) and total employer pension contributions of £24,881 (2023: £20,828).

11. Investments
Market value at 1 April 2023
Net gain/(loss) on revaluation
Market value at 31 March 2024
Historical cost at 31 March 2024
Investments in
UK Cash
UK Equities
UK Bonds
Overseas Cash
Overseas Equities
Overseas Bonds
Alternatives
12. Debtors
Prepayments and accrued income
Other Debtors
2024
2023
£
£
703,894
750,000
36,024
(46,106)
739,918
703,894
750,000
750,000
2024
2023
£
£
34,898
52,042
16,218
22,541
32,863
37,887
754
173
502,692
436,090
52,980
50,149
99,513
105,012
739,918
703,894
2024
2023
£
£
9,979
3,601
-
1,733
9,979
5,334

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

51

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

13. Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Accruals and deferred Income
Other creditors
Total credtors
13a. Grants payable
Commitments at 1st April
Grants approved during year
Cancelled, refunded or returned
Grant expenditure for year
Grants paid during the year
Grant payable at 31 March
2024
2023
£
£
11,897
7,182
11,523
13,449
21,794
24,917
8,511
10,150
53,725
55,698
2024
2023
£
£
-
-
(11,254)
575,784
-
-
(11,254)
575,784
(11,254)
575,784
-
-

14. Related parties

There were no related party transactions in the period under review that require disclosure.

52

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

15. Reconciliation and analysis of movement on funds for the year ended 31 March 2024

General Funds
Designated Fund
Total Unrestricted Funds
Coronavirus Appeal
Total Restricted Funds
Total Funds
Other gains/
(losses)
Balance
Balance b/f
Income
Expenditure
& Transfers
c/f
£
£
£
£
£
1,067,108
475,474
(634,152)
36,024
944,454
200,000
-
-
-
200,000
1,267,108
475,474
(634,152)
36,024
1,144,454
181,855
5,796
(138,423)
-
49,228
181,855
5,796
(138,423)
-
49,228
1,448,963
481,270
(772,575)
36,024
1,193,682

Comparative information: Reconciliation and analysis of movement in funds for the year ended 31 March 2023

General Funds
Designated Funds
Total Unrestricted Funds
Coronavirus Appeal
Total Restricted Funds
Total Funds
Other gains
Balance b/f
Income
Expenditure
& Transfers
Balance c/f
£
£
£
£
£
1,280,620
491,225
(658,631)
(46,106)
1,067,108
200,000
-
-
-
200,000
1,480,620
491,225
(658,631)
(46,106)
1,267,108
866,655
81,748
(766,548)
-
181,855
866,655
81,748
(766,548)
-
181,855
2,347,275
572,973
(1,425,179)
(46,106)
1,448,963

53

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

Designated Funds

Designated Funds reflect funds transferred by trustees from General Funds in previous years to be available to commit towards the launch of a new emergency appeal. This fund would be reimbursed from appeal funds once raised so it is available again for further future appeals.

£NIL Designated Fund were transferred by trustees from General Funds in the year (2023: £NIL).

Restricted Funds

Coronavirus Appeal Fund reflects funds raised and used in response to the emergency appeal launched on 18th March 2020 in response to the global Covid-19 pandemic and to alleviate it's impact on communities across the UK. Some remaining funds were received from donors in the year. The balance of funds at year end will be spent during 2024.

16. Analysis of total net assets between funds

Fixed Assets
Current assets
Current liabilities
Total net assets
Fixed Assets
Current assets
Current liabilities
Total net assets
2024
General
Designated
Restricted
Total
fund
fund
Funds
funds
£
£
£
£
739,918
-
-
739,918
258,261
200,000
49,228
507,489
(53,725)
-
-
(53,725)
944,454
200,000
49,228
1,193,682
2023
General
Designated
Restricted
Total
fund
fund
Funds
funds
£
£
£
£
703,894
-
-
703,894
418,912
200,000
181,855
800,767
(55,698)
-
-
(55,698)
1,067,108
200,000
181,855
1,448,963

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

54

~~National Emergencies Trust Notes to the Financial Statements~~

For the year ended 31 March 2024

17. Cash (used in) operating activities
Net (expenditure) for the year
Adjustments for:
Investment income
(Increase)/Decrease in debtors
(Decrease) in creditors
Net cash (used in) operating activities
2024
£
(291,305)
(58,973)
(4,645)
(1,973)
(356,896)
2023
£
(852,206)
(41,103)
6,955
(47,421)
(933,775)
18. Comparative information: Statement of Financial Activities for the year ended 31 March 2023
Unrestricted
Restricted
Funds
Funds
Total
2023
2023
2023
£
£
£
Income and endowments from:
Donations & Legacies
452,424
-
452,424
Charitable Activities
-
79,446
79,446
Income
38,801
2,302
41,103
Total income
491,225
81,748
572,973
Expenditure on:
Raising funds
54,342
10,366
64,708
Charitable Activities:
604,289
756,182
1,360,471
Total expenditure
658,631
766,548
1,425,179
Net (expenditure) for the year
(167,406)
(684,800)
(852,206)
Unrealised gain/(loss) on investment assets
(46,106)
-
(46,106)
Net movement in funds
(213,512)
(684,800)
(898,312)
Fund balance brought forward at 1st April
1,480,620
866,655
2,347,275
Fund balance carried forward at 31 March
1,267,108
181,855
1,448,963
18. Comparative information: Statement of Financial Activities for the year ended 31 March 2023
Unrestricted
Restricted
Funds
Funds
Total
2023
2023
2023
£
£
£
Income and endowments from:
Donations & Legacies
452,424
-
452,424
Charitable Activities
-
79,446
79,446
Income
38,801
2,302
41,103
Total income
491,225
81,748
572,973
Expenditure on:
Raising funds
54,342
10,366
64,708
Charitable Activities:
604,289
756,182
1,360,471
Total expenditure
658,631
766,548
1,425,179
Net (expenditure) for the year
(167,406)
(684,800)
(852,206)
Unrealised gain/(loss) on investment assets
(46,106)
-
(46,106)
Net movement in funds
(213,512)
(684,800)
(898,312)
Fund balance brought forward at 1st April
1,480,620
866,655
2,347,275
Fund balance carried forward at 31 March
1,267,108
181,855
1,448,963

Income and endowments from:
Donations & Legacies
Charitable Activities
Income
Total income
Expenditure on:
Raising funds
Charitable Activities:
Total expenditure
Net (expenditure) for the year
Unrealised gain/(loss) on investment assets
Net movement in funds
Fund balance brought forward at 1st April
Fund balance carried forward at 31 March
491,225
81,748
572,973
54,342
10,366
64,708
604,289
756,182
1,360,471
658,631
766,548
1,425,179
(167,406)
(684,800)
(852,206)
(46,106)
-
(46,106)
(213,512)
(684,800)
(898,312)
1,480,620
866,655
2,347,275
1,267,108
181,855
1,448,963

All gains and losses arising are included in the statement of financial activities and arise from continuing activities.

Annual Report & Accounts 2023 - 2024 nationalemergenciestrust.org.uk

55

NATIONAL EMERGENCIES TRUST nationalemergenciestrust.org.uk