Chadty regbtratlon number 1184897 IEngland and Wale$l PG CPR ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 PG CPR LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr Lee Mtyrison Mr Josepkn Bro¥*n Mr Th)mas I￿S Charity registration Engknd and ￿leS 1184897 Principal address 8 Casllesleads Way Ne￿ra$t￿ upon Tyrk* NE15 6EF Ind•p•ndent examinèr Robson LaidlerACC￿nla￿ts Limited FwnwocKI House Fetnwocrfl Ro￿1 Jesmond Neb%rastle upon Tyr Tyne and England NE2 1TJ PG CPR CONTENTS Page Trustees. rep)rt Independeni exam¥*rfs report Slatemenl ol financ￿1 acb'vth'es Balan￿ sheet Notes lo Ihe fIna￿la1 statements 7-11 PG CPR TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 The trustees present tr*ir annual repNt ￿xI finanaa statements lor the year 31 October 2024. The financial Statements have b*n prepared In acCOrdar￿ vhth the aC￿￿ntIng pdicies sel out In note 1 to the financial statements and com ￿Y wth the charity's governing dC￿ment. the Charities Act 2011 and 'Accounling and Reporting by Chanlies. Stalemenl ol ReCOmn￿n1jed PraCt￿e appl￿tle lo chath'e5 wepattThJ th￿[ accDunts in accordan¢e with the Finanoal Reportir4J St￿ard applicalJe in UK aTrJ RepU￿1C of Irdand {FRS 1021 leffeclive 1 January 20191" The Association was established Lnder a trust deed dated 14 ALwusI 2019 18 a registered ¢hallty INO. 11848971. The charity was sel up regtstered usiNJ ratsed m memw of Paul Gardner. This wll Temain al the heart of all the charity's objectives in the years lo come. Objectives and actlYStks The objective of charity is lo advance the tr*allh and safety of hum￿ lives. pafbculty bul rnl exdusivety to Ih05e residing In the North East Dt England by.. . Promoting education ancl IraiThng in Ihe sawry of h.fe c¥diac arrest using first ad and CPR lechnK4ues and.. . Improwng the availability of lrfe sa¥iTr3 ew1pm￿l IF￿￿lIng defibrillators in thE ccrfnmunty. Focus Thè focus of Ihe charity is lo gradualty ir£ffjase defibrill*ry nuffibws across the Norlh East. Ptsbllc benefit The TtUStee5 are rnin(fful of the ￿al reqLAremenl Ihal *1 ctsrilbes mu$l have charil*)le purFose$ whch are for Ihe public benefit_ The trustees have pa#J regard lo gi*Jance issu&J by Il* Charrty Commi$son in I*¢￿irl) wh•t a¢tivrtitrs the charrty should ￿t￿ertake. Achievements and perfomianc• The trustees have complied wilh the thly in se(*'on 17 of Charibes Act 2011 to have due regard to pu￿1¢ bonefft gU￿ance published by the cornmissi￿. Dellverlng our alms We have used some furKls to conts'nue lo upxjate (u app, W￿"Ch has [Kov￿1 popular wlh all those wlxj have been intrNluced lo il lo improve awareness of CPR techniques thr¢yJJh smple aLKI￿.￿S￿al demonstrations. 1121so gives usèrs moce inform81ion atwment funds are Su￿.eCt lo speofic c{￿￿1￿￿)n$ by thal ts Ca￿ts1 musl be maintained by the charity. 1.4 Incom• Income Is recojnised when the charity is legalty enlilled lo rt after any perfcffiiance c(￿￿11￿)n$ have been met. the amounts can be measured rel￿a￿y. and Il Js FKobable that income will be recav&J. Vdunlary Income received by way of grants. dcmatK)ns and gifts Is included in full in the Statement of Financial ActNilie5 ￿en receivable Grants. where entrtlement is not condilional on the delivery of a specffic ormance by the charity. are r￿Qgnised when charity bewmes unconditionally onlitled ta the granl Incoming resources from olher trading ￿*￿ti.e8 are recogr¥sed in in Ihe Stslemenl of Finanaal ActNrt*8 when receivable. PG CPR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Accountlng p)Ilcl•$ {Continued) 1.5 Expenditure Expenditure is receonised ¢)n¢e ihwe is a ￿981 or construdive otyigalion lo transfer ecortomic benefit lo third party It Is probable that a transfw of ecornmic ￿nefitS wll be required In settlement. and Ihe amounl of the 0￿19ation can be measured reliabty. Expendilure 1$ dassified by actNrty. Tl* costs of each acttwty are m*Je up of the total of dir￿1 costs and shared costs. i￿luding supm costs invofved in undprtakit¥J e￿h %tiwty. cos15 attributaue lo a single activity are alkjcated directly lo that actsvity. Shared costs %thich contribute to fwre than one activity and sur4)ort costs which are wl allrilxjlable to 8 gryle activity are apponioned those activities on a basis consislenl Wlh the use of resources CentiJ costs are allocated on the basis of ts'me spent, and depiecialion charges are alkKaled on the p￿.0￿ of the assel's use l expenditLKe is aecwnted for on ￿ acctLp15 basis and has Lw) dasstfied under heath.ngs that aggregate all costs related lo the calegw W)ere costs cannot be th"reelly 8ttributed lo particular headings Ihey have been allocated lo aciNtties on a basis ccnsi51ent wth L￿e of the resources ExrEndilure Includes any VAT which cannot be fully recovered. and Is repNted as part Dt Ihe expen(hlure to which It relates.. Expenditure on raising lunds coxpnse ihe costs 8SStxialed wilh obtai￿9 incwie from other Ifading activilEs Charitable ex￿ndIt￿e comprtses those costs incurr￿1 by Ihe charity in the ￿e￿"very of Ils aclwities and service5 lor Its benèftcianes. 1.6 Intangible flxed assets other than yoodwlll Inlan9ible assets acquired separately from a business are rwnised at cost and are subsequenlty measured al cosl18ss ￿cuMUlated amortisatwj and ￿CUmUlated 1mpairn￿nI kisses. AmortiSal￿n is recogntsed so as lo wfile off the cost c* ¥aluatiM ol assets less Il*"r residual Values over their useful lives on the fdlowing base& Software StraNJht line over 5 years 1.7 Impaimient ol flxed assets Al each le￿￿'n9 end dale. the ch¥rty rnwews Ihe carying arnounts of its tangib￿ and intangible assets to determine whether there is any Indicatson that those assets have suffered an impaiTmenl loss. If any such indicafion exists. Ihe re￿ver8b￿ amcwl ol the asset ￿ esb'maled ￿ ocder lo delermine the exlenl of the impairment loss lif any) 1.8 Cash and cash equlvalents Cash and cash 4uivalenls IndLbJe cash in hand. depwls hdd al c811 wlh banks. other th)rt-lem7 liquid investments wlh 0ri9nal maluiilEs ol three n￿thS LY ￿S5. aryj bank ovewdrafts. Bank o¥eidrdfts are shown thin ty)rrowings in liabilibes. 1.9 Taxation The charity 1$ exempl fr￿ lax on ils charitat4e aclMt*s. 1.10 Credltors and provlslons Creditors and provisions are ￿COgnIsed where the chty has a pre5erTrt O￿lgation wising trom a past event that will probably rewif in the transfer of lunds to a Ilwd party and the *nounl d￿ lo settle the obligation c8n be measured or estsmaled reliat4y. PG CPR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Donatlons and legacies Total UnrestrKted fund$ 2024 2023 Donat￿)n$ and gfts 3,810 Expendlturt on ¢harltable actlvities Charitable activities 2024 Charitable activities 2023 Direct costs Purchase of defibrilator unils OrvJ04ng app costs Amortisalion 3.486 411 375 1.560 1.935 5.4S7 Analysls by fund Unrestncled funds 1.935 5.457 Net movement in funds 2024 2023 The nel movefflenl in lunds is stated after Char9￿(￿edrt1ng>'. Am￿t￿allOn of intsngible assets Trustees None of the trustees lor any pers￿5 wth them) T￿￿ved any remweratiffi +y berEfils from the charity during the year. Employees The average nTh)nlhly number ol emF4oyees dLrrin9 the year was. 2024 Number 2023 Number Totsl There were no ern￿oYeeS whose ￿nUal reMU￿ratIon was m¢xe than £60.000. PG CPR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Taxatlon The charity is exempl Irom taxal￿n on Tts activitkis because all ils irKome 15 aOied for charrtable purposes. Intanglble fixed assets Software Cost Al 1 Novem￿{ 2023 and 31 Gxober 2024 7,800 Amorti5ation and impairment At 1 November 2023 AmortisatKJn charL*d lor the year 5,980 1,560 Al 31 Oeicter 2024 7,540 Carylng amount Al 31 Octo￿[ 2024 260 At 31 OCt￿r 2023 1,820 Unrnstrlcted funds The unrestricted funds of ts thaiity comyise unexpeNJeO balances ol dcfflalKJns and grants which are not subject lo specific conditions by dorn)rs arKi grantors a5 to how they may be used These include designated funds vh)i¢h have been set aside out of unrestrKled lund5 by the trustees fof 5pecffic purpose5. At1 Movember 2023 Incoming Resources At 31 October resources expended 2024 General fvnds 8.369 11,9351 6,434 Previous year: At1 Movtmbfrr 2022 Incomlng ro$ourco5 Resource5 At 31 October 9XPgndod 2023 General funds 10.216 3.610 15.4571 8,369 10- PG CPR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 10 Analysls of n•t assets betsvofrn fund$ Unrestrl¢t¢d funds 2024 At 31 Octobor 2024: Intangible fixed assets Current asseisllliabililiesl 6.174 6.434 Unrestrlcted funds 2023 At 31 October 2023: Intangible fixed assets Current aSse￿Illab￿lltiesTr 1.820 6,549 8,369