COMPANY REGISTRATION NUMBER: 03553177 CHARITY REGISTRATION NUMBER: 1188273
British Association for Immediate Care (A charitable company limited by guarantee)
Annual Report & Financial Statements Period ended 30 April 2025
British Association for Immediate Care
Company Limited by Guarantee
Financial statements
Year ended 30 April 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the Directors' report) | 1 |
| Independent examiner's report to the Trustees | 11 |
| Statement of financial activities (including income and expenditure account) | 13 |
| Balance sheet | 14 |
| Statement of cash flows | 16 |
| Notes to the financial statements | 17 |
British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report)
Year ended 30 April 2025
The Trustees, who are also the Directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 April 2025.
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 Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Chair's report
This report focuses on the period from the 1 May 2024 until 30 April 2025.
I want to open my report by thanking our outgoing Chief Officer Tony Kemp MBE. Tony has been a volunteer on the Board for over twenty years. He is a past Chair of the Association and was the Chief Officer from November 2019. Tony decided to retire in July 2025 and is now exploring his passions. Tony has been the driver for a number of changes we have seen and was the Chief Officer through Covid ensuring that we as a charity continued to innovate. Thank you, Tony, for your time and leadership and for everything you have done for the Association.
The charity had another successful year. Our aim was to ensure stability of the Association and develop a set of strategic objectives for the next three to five years. Following some work with the Board a set of objectives were produced which will guide the priorities of the Board over the coming years.
Throughout the year we also focussed on increasing our elected Director numbers. We have successfully now recruited five-year Directors who will be part of the Associations Board and lead the Association of the next three years.
We continue to be very grateful to the HELP Appeal for their continued support of the Association with a £250,000 donation to be used by our affiliated schemes. Learning from the last couple of years and reviewing applications we will provide support to schemes when they apply to ensure they stand the best chance of being successful with their bids. We will also work on being more specific on what schemes can use the money for to prevent bids being submitted for equipment unnecessarily.
Our education portfolio continues to go from strength to strength. The courses continue to be well received and largely ran at full capacity. Over the last year we continued to grow our portfolio and offer highly regarded courses to a variety of delegates as well as providing a number of bespoke courses at home and abroad. The three new courses have attracted increased interest and bookings.
Our October 2024 conference was a success again attracting a number of sponsors and welcoming many new and younger faces. The conference was held in association with the Academic Department of Military Emergency Medicine for the second time. This proved to be a very popular and successful collaboration, and one which we hope will continue for future conferences.
During last year the Board decided, for a number of reasons, to sell Easton House and look to purchase a new, more appropriate building to be our Headquarters. Led by our Vice Chair and the Chief Officer a new office on the side of Ipswich was found and purchased. At the same time Easton House was placed on the market. Due to the timeframes the Association was fortunate to be able to uncouple the sale and purchase allowing the completion of the purchase before the sale has completed. The new building has been designed internally to reduce health and safety issues with equipment and stairs plus provides a better, more open office for our HQ team.
I would like to close this report by thanking our education faculty members, members of the board (our Trustees) and our office staff. Without the dedication and expertise of all of these groups, we would not be able to carry out the work of British Association for Immediate Care. Finally, I would like to express my gratitude to our members who continue to choose to be part of the Association, and I look forward to continuing to serve the Association and its members during the next year.
Mr P Gates
Vice-chair of the Board
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Reference and administrative details
Registered charity name British Association for Immediate Care Charity registration number 1188273 Company registration number 03553177 Principal office and registered Unit 4 office Rutherford Centre Dunlop Road Hadleigh Road Industrial Estate Ipswich Suffolk IP2 0UG
The Trustees
The Trustees who served during the year and at the date of approval were as follows:
Dr A Pountney (Chair) Mr P Gates (Vice-chair) Dr R Cottingham (Hon Treasurer) Lt Col J Barratt RAMC Ms C Fitchett (from 8 March 2025) Mrs S Hoult (from 8 March 2025) Mr B Brown (from 8 March 2025) Dr K Muscroft (resigned 5 September 2024) Prof T Quinn (resigned 16 August 2024) Prof A Leary MBE (resigned 6 June 2025) Dr R Steyn Mr A Waller (from 8 March 2025) Mr M Ward (from 8 March 2025)
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Company secretary Mr Tony A Kemp (Chief Officer to 14 July 2025) Mr G Morgan (Chief Officer from 14 July 2025) Honarary Appointments Vice president Dr P Holden FBASICS Independent examiner Mark Proctor FCA DChA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers Royal Bank of Scotland 8-10 Princes Street Ipswich Suffolk IP1 1QT Solicitors Birketts LLP Providence house 141-145 Princes Street Ipswich Suffolk IP1 1QJ
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Objectives and activities
Our objectives are described through our Objects as follows:
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For the public benefit, the relief of persons suffering injury or illness including by, but not limited to:
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a. advancing the education of individuals who provide pre-hospital immediate care including health care professionals from a wide range of professions as well as military medical personnel, associate practitioners, community first responders and first aid and voluntary rescue staff; and
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acting as a resource body for schemes, individuals and other organisations who provide pre-hospital immediate care.
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To advance the education of the public in general (and particularly amongst health care professionals) in the subject of pre-hospital immediate care and to promote research for the public benefit in all aspects of that subject and to publish the useful results of such research.
Public benefit
Our main activities are described within this report. All our charitable activities focus on the activities described within our Objects. These activities are undertaken to further our charitable purposes for the public benefit through contributing to the relief of persons suffering from serious injury and illness by the provision of specialist education, acting as a national resource body and encouraging research in pre-hospital immediate care.
The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Association's aims and objectives, in planning future activities.
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Achievements and performance
The Association continues to flourish albeit in a very different world that has evolved since the Covid pandemic years. In context, as a membership association primarily reliant on subscriptions and an educational provider primarily reliant on healthcare professionals, this reporting year saw the combined effects of continuing inflation within the national economy as well as industrial action within the NHS (some for very protracted periods). Despite this and assisted by a small increase in subscription rates and static course prices, the Association's core business activities continued to flourish although some challenges began to emerge as the year progressed as highlighted below.
The office team delivered cost savings across many areas of activity which supported the overall drive to maintain our membership and customer facing activities whilst continuing to deliver (and in some cases develop) our core services within the financial constraints common to many charities.
Office delivery
Our team continue to work as a hybrid model with the office physically staffed five days a week. This provides our staff who include parents of young children, the flexibility to work from home with benefits to their personal life and wellbeing, as well as to the Association.
Cost savings continue to be made as staff develop expertise in areas such as website development and maintenance as well as bringing in-house some services historically outsourced and ending costly legacy service contracts. Maintaining a level of inter-operability between members of staff whilst streamlining into three distinct teams (Membership, Courses & Events and Finance) has also brought stronger focus to key areas of delivery whilst ensuring our services are maintained to a high standard during periods of annual leave and other absence.
The development of our office systems and processes has meant increased efficiency and a more streamlined approach to our accounting (including auditing) and reporting services as well as a more seamless experience for our course participants and enables us to include the wider membership.
Membership and scheme services
Membership numbers have increased, albeit at a slower pace than usual over the reporting period. April saw the long-service awards sent out with members receiving lapel pins marking their 10, 15, 20 and 30-year membership anniversaries.
Over £1.2 million has now been distributed to local BASICS Schemes via a carefully managed and overseen competitive grant process with monies donated by the HELP Appeal. We remain very grateful to the HELP Appeal for supporting the work of local volunteers in providing immediate lifesaving care.
Introduced last year, the BASICS Insights webinars have proved a popular addition for our members as well as serving as a useful resource for non-members. Particularly popular have been those aimed at student members focusing on clinical and professional development areas.
Our Annual Dinner and Awards were well attended, and it was gratifying to see a number of members receiving richly deserved recognition for their scheme work. The Lifetime Achievement Award was awarded to Dr Philip Brown who changed career in his mid-thirties to become a doctor so he could respond for his local BASICS scheme.
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Achievements and performance (continued)
Courses and Events
A total of 10 PHEC, and 3 ICC courses were delivered within the reporting period. Additionally, there were 11 bespoke courses in the same period. All courses have undergone continual review, and we are particularly grateful to those of our faculty who contribute their suggestions and, in some cases, updated content. Our faculty is well subscribed and provides a well-received service with individuals frequently being highlighted and praised by course participants in their feedback. The course feedback remains strongly positive in all aspects which is gratifying and underpins our commitment to delivering quality education that is based on real life experience and is engaging and enjoyable to participate in.
There was some residual impact from the historical economic situation in terms of above normal inflation and the effects of industrial action in the health sector which had some initial impact on course uptake. We understand the reasons for this and continued to monitor course uptake rates and proactively promote our offer, and every member of the Association is asked to play a part by encouraging colleagues to apply.
The annual conference was again a huge success with the involvement of the Academic Department of Military Emergency Medicine. This saw a morning of plenary sessions detailing research and innovation combined with expertise being offered within some of the practical workshops.
Financial review
The Charity has performed strongly over the last year, with continued support from the HELP appeal to distribute to our Schemes, for which the Charity expresses its thanks. Our reserves are such that the organisation is resilient against future financial shocks and continues to function as a going concern.
Noting the external context referred to above, our income from courses decreased over the last year, however we did see a small increase in membership income. In line with Government guidance on living wages the charity ensured that we remained fully compliant with legislation, raising salaries appropriately from April 2024. We have also welcomed two new members of staff to deal with the increasing workload within the office.
The Board's decision to increase memberships by a small percentage and other hard work by the team over the year has meant that I can report a modest surplus this year. This means that we have ended the financial year with a surplus of £16,109 on turnover of £588,176.
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Financial review (continued)
Course pricing policy
Our pricing strategy for our courses is focused on delivering cost effective opportunities for the Association's members, whilst ensuring that others active and interested in pre-hospital care are also able to attend at a competitive and fair price. Course costs were unchanged throughout the financial period despite a national background of sharply rising prices, increased fuel costs and increased venue costs. We were able to limit the effects of inflation through negotiating our venue prices of our two key training venues and by pursuing and implementing cost reductions while maintaining and where possible, improving course quality. As course quality is our prime driver and objective, we do continually monitor and where necessary may adjust course fees in the future.
Annual subscriptions
The Board recommended a small increase in subscriptions this year.
Donations and Legacies
The HELP Appeal in October of 2024 donated a total of £250,000 which has been used to provide multiple cash grants for life-saving equipment within this reporting period to our Schemes.
We are extremely grateful for this support which enables the provision of vital pre-hospital care in local communities.
Reserves policy and going concern
The Trustees are very mindful of the need to be diligent and use the Association's money to further its objects. As a charity, the Association is required to ensure that it does not have excessive amounts of reserves and that its money is used to further the objects:
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The charity must ensure that it uses its financial reserves to further its objects. The charity must not keep large reserves as this could affect future income from other sources as they would want to see the charity use the money to further its objects appropriately.
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There is a need to ensure that the charity has some reserves of money to continue to function should no income be forthcoming for whatever reason. Whilst the charity currently has a regular income this should not be relied on and proper budget production, monitoring and planning should be in place to minimise risk.
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The charity will maintain a reserve to meet its running costs for at least 12 months. This money is to be maintained in bank accounts with appropriate access.
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Where the charity has a specific business case for a project a fund will be set up to ensure the money for this is dedicated to delivering the project.
As at the year end, free reserves of the charity amounted to £225,584, this being reduced due to the purchase of the new office (this will be reinstated on the sale of Easton House in 2025). We therefore consider the charity to remain as a going concern.
Risk policy
The Association is required to have an up-to-date risk register. This documents all the risks it is exposed to, and what mitigations are in place. The risk register is maintained and reviewed at regular intervals.
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate our exposure to these major risks.
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Plans for future periods
Our future plans revolve around strengthening the office-based team and two part-time staff instructors. This is in response to the increased demand for courses including within the bespoke sector. A key aim as the Association moves forward is to re-establish its role within national governance and discussions for matters relating to pre-hospital care. The current activities in this area demonstrate that there is a role for the Association to play and that as this area of activity is extended our affiliated schemes will gain greater traction regionally by our activities nationally. Our Chief Officer and Company Secretary (Tony Kemp) retired in 2025, with Gary Morgan taking up post in July. Subsequent to that, we plan on reviewing our overall strategy as well as equity, diversity and inclusion and staff support arrangements.
Structure, governance and management
Governing Document
The British Association for Immediate Care is a company limited by guarantee governed by its Articles of Association dated 14 February 2020 and more recently amended by special resolution on 8 February 2021. It is registered as a charity with the Charity Commission. Membership is open to individuals interested in pre-hospital emergency care and to schemes organised to provide the same. Individual members agree to contribute £1 in the event of the charity winding up.
Appointment of Trustees
As set out in the Articles of Association, up to six Trustees are elected by the voting membership of the Association. The Trustees have the power to co-opt up to five others to serve as Trustees, these are normally non-voting members of the Association and would normally be non-members. The chair and other officers of the Trustees are appointed from amongst the Trustees themselves according to their needs
All members are circulated with invitations to nominate Trustees prior to an election taking place. The election of Trustees occurs normally at an annual general meeting. When considering co-opting Trustees, the Board has regard to the requirement for any specialist skills needed.
Trustee induction and training
Trustees receive an induction briefing and briefing pack and are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
Fundraising Regulator
The charity does not actively fundraise from the public, run legacy campaigns or undertake similar fundraising activities in its own right or via a trading subsidiary or third party. The Trustees are pleased to receive unsolicited gifts and legacies from patrons and supporters who generously support our immediate care work; however, the Trustees have no plans to actively fundraise from the public in the foreseeable future.
There have been no complaints to the Fundraising Regulator in the period.
Investment policy and performance
The Trustees, having regard to the liquidity requirements of operating the Association, have kept available funds in interest-bearing deposit accounts.
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British Association for Immediate Care
Company Limited by Guarantee
Trustees' annual report (incorporating the Directors' report) (continued)
Year ended 30 April 2025
Structure, governance and management (continued)
Key management personnel remuneration
The Trustees consider the Association's Trustees and Chief Officer, the key management personnel of the charity in charge of directing and controlling, running and operating the Association on a day-to- day basis. In line with our Bylaws, the Senior Leadership Team comprised of three Trustees, and the Chief Officer meets regularly on behalf of the Board and provides oversight and direction to the day-to-day working of the Association.
All Trustees give of their time freely and no Trustee received remuneration in the year. Details of Trustees' expenses and related party transactions are disclosed in note 14 to the accounts.
The pay of the office-based team is reviewed annually and normally increased in accordance with average earnings (and/or living wage where relevant). In view of the nature of the charity, the Trustees benchmark against pay levels in the administrative levels of the NHS and local government.
Related parties
None of our Trustees receive remuneration or other benefit from their work with the charity. Any connection between a Trustee or senior manager of the charity with a supplier must be disclosed to the full board of Trustees in the same way as any other contractual relationship with a related party. There are no related party transactions to report. The Association maintains a Register of Trustee and staff declared interests and requires any changes to be entered into this.
Small company provisions
This report has been prepared taking advantage of the small companies' exemption of section 415A of the Companies Act 2006.
The Trustees' annual report was approved on 6 September 2025 and signed on behalf of the board of Trustees by:
Mr P Gates (Vice-chair) Trustee
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British Association for Immediate Care
Company Limited by Guarantee
Independent examiner's report to the Trustees of British Association for Immediate Care
Year ended 30 April 2025
I report to the charity Trustees on my examination of the financial statements of the company for the year ended 30 April 2025 which comprise the statement of financial activities (including income and expenditure account), balance sheet, statement of cash flows and the related notes.
Responsibilities and basis of report
As the charity Trustees of the company (and also its Directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the financial statements of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's financial statements 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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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 in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
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the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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British Association for Immediate Care
Company Limited by Guarantee
Independent examiner's report to the Trustees of British Association for Immediate Care (continued)
Year ended 30 April 2025
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.
Mark Proctor FCA DChA Independent Examiner
Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB
29 September 2025
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British Association for Immediate Care
Company Limited by Guarantee
Statement of financial activities (including income and expenditure account)
Year ended 30 April 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 2,666 | 250,000 | 252,666 | 251,488 |
| Charitable activities | 6 | 320,868 | – | 320,868 | 360,306 |
| Investment income | 7 | 4,434 | – | 4,434 | 5,335 |
| Other income | 8 | 10,208 | – | 10,208 | 4 |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total income | 338,176 | 250,000 | 588,176 | 617,133 | |
| =============================== | =============================== | =============================== | =============================== | ||
| Expenditure | |||||
| Raising funds | |||||
| Costs of other trading activities | 9 | – | – | – | (1,264) |
| Charitable activities | 10 | (406,512) | (165,555) | (572,067) | (653,881) |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total expenditure | (406,512) | (165,555) | (572,067) | (655,145) | |
| =============================== | =============================== | =============================== | =============================== | ||
| Net income/(expenditure) before transfer of | |||||
| funds | (68,336) | 84,445 | 16,109 | (38,012) | |
| Transfers between funds | 28,500 | (28,500) | – | – | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Net movement in funds | (39,836) | 55,945 | 16,109 | (38,012) | |
| Reconciliation of funds | |||||
| Total funds brought forward | 639,292 | 88,604 | 727,896 | 765,908 | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total funds carried forward | 599,456 | 144,549 | 744,005 | 727,896 | |
| =============================== | =============================== | =============================== | =============================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 17 to 26 form part of these financial statements.
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British Association for Immediate Care
Company Limited by Guarantee
Balance sheet
30 April 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 15 | 373,871 | 244,525 | ||
| Current assets | |||||
| Stocks | 16 | 12,458 | 14,067 | ||
| Debtors | 17 | 36,312 | 25,142 | ||
| Cash at bank and in hand | 429,423 | 562,286 | |||
| ------------------------------- | ------------------------------- | ||||
| 478,193 | 601,495 | ||||
| Creditors: Amounts falling due within | |||||
| one year | 18 | (108,059) | (118,124) | ||
| ------------------------------- | ------------------------------- | ||||
| Net current assets | 370,134 | 483,371 | |||
| ------------------------------- | ------------------------------- | ||||
| Total assets less current liabilities | 744,005 | 727,896 | |||
| ------------------------------- | ------------------------------- | ||||
| Net assets | 744,005 | 727,896 | |||
| =============================== | =============================== | ||||
| Funds of the charity | |||||
| Restricted funds | 144,549 | 88,604 | |||
| Unrestricted funds: | |||||
| Revaluation reserve | 20,000 | 20,000 | |||
| Other unrestricted income funds | 579,456 | 619,292 | |||
| ------------------------------- | ------------------------------- | ||||
| Total unrestricted funds | 599,456 | 639,292 | |||
| ------------------------------- | ------------------------------- | ||||
| Total charity funds | 21 | 744,005 =============================== |
727,896 =============================== |
For the year ending 30 April 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The balance sheet continues on the following page.
The notes on pages 17 to 26 form part of these financial statements.
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British Association for Immediate Care
Company Limited by Guarantee
Balance sheet (continued)
30 April 2025
These financial statements were approved by the board of Trustees and authorised for issue on 6 September 2025 and are signed on behalf of the board by:
Mr P Gates (Vice-chair) Dr R Cottingham (Hon Treasurer) Trustee Trustee
Company registration number: 03553177
The notes on pages 17 to 26 form part of these financial statements.
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British Association for Immediate Care
Company Limited by Guarantee
Statement of cash flows
Year ended 30 April 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net income/(expenditure) | 16,109 | (38,012) |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 11,703 | 12,752 |
| Other interest receivable and similar income | (4,434) | (5,335) |
| Changes in: | ||
| Stocks | 1,609 | – |
| Trade and other debtors | (11,170) | 235,910 |
| Trade and other creditors | (10,065) | (8,748) |
| -------------------------- | ------------------------------- | |
| Cash generated from operations | 3,752 | 196,567 |
| Interest received | 4,434 | 5,335 |
| ---------------------- | ------------------------------- | |
| Net cash from operating activities | 8,186 | 201,902 |
| ====================== | =============================== | |
| Cash flows from investing activities | ||
| Purchase of tangible assets | (141,049) | (15,003) |
| ------------------------------- | ------------------------------- | |
| Net cash used in investing activities | (141,049) | (15,003) |
| =============================== | =============================== | |
| Net (decrease)/increase in cash and cash equivalents | (132,863) | 186,899 |
| Cash and cash equivalents at beginning of year | 562,286 | 375,387 |
| ------------------------------- | ------------------------------- | |
| Cash and cash equivalents at end of year | 429,423 | 562,286 |
| =============================== | =============================== |
The notes on pages 17 to 26 form part of these financial statements.
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British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements
Year ended 30 April 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Unit 4, Rutherford Centre Dunlop Road, Hadleigh Road Industrial Estate, Ipswich, Suffolk, IP2 0UG.
2. Statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets measured at fair value through income or expenditure.
Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
Fund accounting
Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the Trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.
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British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
3. Accounting policies (continued)
Income
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from charitable activities included in full when receivable and deferred where received in advance.
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income from sale of merchandise is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis.
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British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
3. Accounting policies (continued)
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment - 25% reducing balance Equipment - 25% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Limited by guarantee
British Association for Immediate Care is a company limited by guarantee with no share capital. The liability of each member in the event of a winding up is limited to £1.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 2,631 | – | 2,631 |
- 19 -
British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
5. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Grants | |||||
| HELP Appeal | 35 | 250,000 | 250,035 | ||
| ---------------------- | ------------------------------- | ------------------------------- | |||
| 2,666 | 250,000 | 252,666 | |||
| ====================== | =============================== | =============================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations | 1,488 | – | 1,488 | ||
| Grants | |||||
| HELP Appeal | – | 250,000 | 250,000 | ||
| ---------------------- | ------------------------------- | ------------------------------- | |||
| 1,488 | 250,000 | 251,488 | |||
| ====================== | =============================== | =============================== | |||
| 6. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Membership | 114,549 | 114,549 | 102,614 | 102,614 | |
| Educational courses | 206,319 | 206,319 | 257,692 | 257,692 | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| 320,868 | 320,868 | 360,306 | 360,306 | ||
| =============================== | =============================== | =============================== | =============================== | ||
| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 4,434 | 4,434 | 5,335 | 5,335 | |
| ====================== | ====================== | ====================== | ====================== | ||
| 8. | Other income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Other income | 10,208 | 10,208 | 4 | 4 | |
| ========================== | ========================== | ============= | ============= | ||
| 9. | Costs of other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Cost of goods | – | – | 1,264 | 1,264 | |
| ============= | ============= | ====================== | ====================== |
- 20 -
British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
10. Expenditure on charitable activities
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Wages and salaries | 151,710 | – | 151,710 |
| Grants awarded | 253 | 164,205 | 164,458 |
| Rent and rates | 1,578 | – | 1,578 |
| Light and heat | 3,569 | – | 3,569 |
| Travel and subsistence | 16,300 | – | 16,300 |
| Insurance | 6,836 | – | 6,836 |
| Repairs and renewals | 4,000 | – | 4,000 |
| Telephone | 1,775 | – | 1,775 |
| Other office costs | 20,399 | – | 20,399 |
| IT costs | 6,755 | – | 6,755 |
| Security | 600 | – | 600 |
| Legal and professional | 34,275 | 1,350 | 35,625 |
| Courses | 101,920 | – | 101,920 |
| Bank charges and streamline fees | 11,310 | – | 11,310 |
| Conference costs | 25,243 | – | 25,243 |
| Depreciation | 11,703 | – | 11,703 |
| Governance costs | 8,286 | – | 8,286 |
| ------------------------------- | ------------------------------- | ------------------------------- | |
| 406,512 | 165,555 | 572,067 | |
| =============================== | =============================== | =============================== | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Wages and salaries | 148,735 | – | 148,735 |
| Grants awarded | 632 | 226,563 | 227,195 |
| Rent and rates | 1,511 | – | 1,511 |
| Light and heat | 3,192 | – | 3,192 |
| Travel and subsistence | 19,683 | – | 19,683 |
| Insurance | 6,155 | – | 6,155 |
| Repairs and renewals | 96 | – | 96 |
| Telephone | 1,161 | – | 1,161 |
| Other office costs | 14,088 | – | 14,088 |
| IT costs | 11,150 | – | 11,150 |
| Security | 630 | – | 630 |
| Legal and professional | 3,017 | – | 3,017 |
| Courses | 125,320 | – | 125,320 |
| Bank charges and streamline fees | 10,475 | – | 10,475 |
| Conference costs | 61,589 | – | 61,589 |
| Depreciation | 12,752 | – | 12,752 |
| Governance costs | 7,132 | – | 7,132 |
| ------------------------------- | ------------------------------- | ------------------------------- | |
| 427,318 | 226,563 | 653,881 | |
| =============================== | =============================== | =============================== |
- 21 -
British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
| Governance costs | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Independent examination fee | 7,043 | 5,940 |
| Accountancy fees | 1,243 | 1,192 |
| ---------------------- | ---------------------- | |
| 8,286 | 7,132 | |
| ====================== | ====================== | |
| Grants to institutions: | ||
| 2025 | 2024 | |
| £ | £ | |
| BASICS Devon | 15,388 | 27,000 |
| BASICS Essex | 20,000 | 16,200 |
| BASICS North East | – | 15,000 |
| BASICS North Staffordshire | – | 2,400 |
| BASICS West Yorkshire Medic | ||
| Response | 15,000 | – |
| SARS (BHECCS) | – | 20,000 |
| BEEP Fund | 15,550 | – |
| BRAVO Medics | – | 20,000 |
| EMICS | – | 23,750 |
| MEDSERVE Wales | 3,366 | 16,000 |
| MARS | – | 15,257 |
| North West BASICS | – | 20,000 |
| SCAS | 28,590 | 7,920 |
| SARS | – | 17,765 |
| SWIFT Medics | 2,677 | 4,200 |
| WYMRT | 25,634 | – |
| SAVES | – | 21,071 |
| NWPCC | 20,000 | – |
| NE Immediate Care | 18,000 | – |
| ------------------------------- | ------------------------------- | |
| 164,205 | 226,563 | |
| =============================== | =============================== | |
| Net income/(expenditure) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 2025 | 2024 | |
| £ | £ | |
| Depreciation of tangible fixed assets | 11,703 | 12,752 |
| Operating leases | 3,381 | 4,116 |
| Independent examiners fee | 7,043 ========================== |
5,940 ========================== |
11. Net income/(expenditure)
- 22 -
British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
12. Independent examination fees
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 7,043 ====================== |
5,940 ====================== |
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 138,890 | 136,614 |
| Social security costs | 6,774 | 6,121 |
| Employer contributions to pension plans | 6,046 | 6,000 |
| ------------------------------- | ------------------------------- | |
| 151,710 | 148,735 | |
| =============================== | =============================== |
The total remuneration of key management personnel of the Charity was £60,329 (2024: £55,902).
The average head count of employees during the year was 6 (2024: 6).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
14. Trustee remuneration and expenses
None of the Trustees (or any persons connected with them) received any remuneration during the period (2024: £Nil).
One Trustee was reimbursed a total of £72 for travel and meeting expenses (2024: two Trustees were reimbursed a total of £257). One Trustee was paid a total of £1,000 for instructor fees (2024: one Trustee was paid a total of £1,000 for instructor fees).
The charity has purchased Trustee indemnity insurance for £702 (2024: £702).
- 23 -
British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
15. Tangible fixed assets
| Fixtures, | ||||
|---|---|---|---|---|
| Freehold | fittings and | Computer | ||
| property | equipment | equipment | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 May 2024 | 220,000 | 84,174 | 59,476 | 363,650 |
| Additions | 140,000 | – | 1,049 | 141,049 |
| ------------------------------- | -------------------------- | -------------------------- | ------------------------------- | |
| At 30 April 2025 | 360,000 | 84,174 | 60,525 | 504,699 |
| =============================== | ========================== | ========================== | =============================== | |
| Depreciation | ||||
| At 1 May 2024 | – | 81,933 | 37,192 | 119,125 |
| Charge for the year | – | 731 | 10,972 | 11,703 |
| ------------------------------- | -------------------------- | -------------------------- | ------------------------------- | |
| At 30 April 2025 | – | 82,664 | 48,164 | 130,828 |
| =============================== | ========================== | ========================== | =============================== | |
| Carrying amount | ||||
| At 30 April 2025 | 360,000 | 1,510 | 12,361 | 373,871 |
| =============================== | ========================== | ========================== | =============================== | |
| At 30 April 2024 | 220,000 =============================== |
2,241 ========================== |
22,284 ========================== |
244,525 =============================== |
The property at May 2024 was valued externally by Fenn Wright LLP, Ipswich in July 2021. The property addition in the year is to be held at cost.
16. Stocks
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Merchandise | 12,458 | 14,067 | |
| ========================== | ========================== | ||
| 17. | Debtors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade debtors | 28,953 | 14,249 | |
| Prepayments | 6,859 | 10,393 | |
| Other debtors | 500 | 500 | |
| -------------------------- | -------------------------- | ||
| 36,312 | 25,142 | ||
| ========================== | ========================== | ||
| 18. | Creditors: Amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade creditors | 8,823 | 2,598 | |
| Accruals and deferred income | 99,236 | 115,499 | |
| Other creditors | – | 27 | |
| ------------------------------- | ------------------------------- | ||
| 108,059 | 118,124 | ||
| =============================== | =============================== |
- 24 -
British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
19. Deferred income
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| At 1 May 2024 | 109,559 | 110,676 |
| Amount released to income | (109,559) | (110,676) |
| Amount deferred in year | 92,492 | 109,559 |
| ------------------------------- | ------------------------------- | |
| At 30 April 2025 | 92,492 =============================== |
109,559 =============================== |
Deferred income above is in relation to courses and memberships for 2025/2026.
20. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £6,046 (2024: £6,000).
21. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 May 2024 | Income | Expenditure | Transfers | 30 April 2025 | |
| £ | £ | £ | £ | £ | |
| General funds | 114,302 | 126,857 | (310,208) | 648,505 | 579,456 |
| Education Fund | 504,990 | 211,319 | (96,304) | (620,005) | – |
| Revaluation reserve | 20,000 | – | – | – | 20,000 |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | |
| 639,292 | 338,176 | (406,512) | 28,500 | 599,456 | |
| =============================== | =============================== | =============================== | =============================== | =============================== | |
| At | At | ||||
| 1 May 2023 | Income | Expenditure | Transfers | 30 April 2024 | |
| £ | £ | £ | £ | £ | |
| General funds | 206,687 | 109,441 | (242,755) | 40,929 | 114,302 |
| Education Fund | 461,554 | 257,692 | (185,827) | (28,429) | 504,990 |
| Revaluation reserve | 20,000 | – | – | – | 20,000 |
| ------------------------------- | ------------------------------- | ------------------------------- | -------------------------- | ------------------------------- | |
| 688,241 | 367,133 | (428,582) | 12,500 | 639,292 | |
| =============================== | =============================== | =============================== | ========================== | =============================== | |
| Restricted funds | |||||
| At | At | ||||
| 1 May 2024 | Income | Expenditure | Transfers | 30 April 2025 | |
| £ | £ | £ | £ | £ | |
| HELP Appeal | 88,604 | 250,000 | (165,555) | (28,500) | 144,549 |
| ========================== | =============================== | =============================== | ========================== | =============================== | |
| At | At | ||||
| 1 May 2023 | Income | Expenditure | Transfers | 30 April 2024 | |
| £ | £ | £ | £ | £ | |
| HELP Appeal | 77,667 | 250,000 | (226,563) | (12,500) | 88,604 |
| ========================== | =============================== | =============================== | ========================== | ========================== |
- 25 -
British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial statements (continued)
Year ended 30 April 2025
21. Analysis of charitable funds (continued)
HELP Appeal fund
The HELP Appeal fund provides grants to schemes.
Transfers between funds
Transfers from the HELP Appeal fund represents a contribution towards the administration of the charity and also the annual conference.
Transfers from the Education Fund represents the Trustee decision to merge the two unrestricted funds.
22. Analysis of net assets between funds
| Unrestricted | Unrestricted | Restricted | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 373,872 | – | 373,872 | |
| Current assets | 333,643 | 144,549 | 478,192 | |
| Creditors less than 1 year | (108,059) | – | (108,059) | |
| ------------------------------- | ------------------------------- | ------------------------------- | ||
| Net assets | 599,456 | 144,549 | 744,005 | |
| =============================== | =============================== | =============================== | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 244,525 | – | 244,525 | |
| Current assets | 512,891 | 88,604 | 601,495 | |
| Creditors less than 1 year | (118,124) | – | (118,124) | |
| ------------------------------- | -------------------------- | ------------------------------- | ||
| Net assets | 639,292 | 88,604 | 727,896 | |
| =============================== | ========================== | =============================== | ||
| Analysis of changes in net debt | ||||
| At | ||||
| At | 1 May 2024 | Cash flows | 30 Apr 2025 | |
| £ | £ | £ | ||
| Cash at bank and in hand | 562,286 =============================== |
(132,863) =============================== |
429,423 =============================== |
23. Analysis of changes in net debt
24. Operating lease commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Not later than 1 year | 2,371 | 2,792 |
| Later than 1 year and not later than 5 years | – | 2,371 |
| ---------------------- | ---------------------- | |
| 2,371 | 5,163 | |
| ====================== | ====================== |
25. Related parties
There were no related party transactions in the year (2024: £Nil).
- 26 -