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2025-03-31-accounts

Charity registration number 1188650 (England and Wales)

RPD FOUNDATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

RPD FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees R Pollins
D Harding
S Sawyer
C Cheshire
M Tyson
P Hayden
Charity number 1188650
Registered office Ground Floor
1 - 7 Station Road
Crawley
West Sussex
RH10 1HT
Independent examiner Roger Philip Hentsch AFA, FFTA
Brackenhurst
Little London
Selsfield Road
Ardingly
West Sussex
RH17 6TJ

RPD FOUNDATION

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

RPD FOUNDATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 (FRS 102)".

Objectives and activities

The RPD Foundation has the following objectives:

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The main activities undertaken to:

Achievements and performance

Financial review

Total income for the year was £109,947 (2024 - £103,017) and total expenditure for the year was £94,026 (2024 - £81,744) creating a surplus for the year of £15,921 (2024: Surplus of £21,273).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to approximately six month’s core costs. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The Trustees are looking at ways to increase the reserves in the coming year up to a level consistent with the stated Reserves Policy.

page 1

RPD FOUNDATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

The charity is set up as a Charitable Incorporated Organisation, and is governed by it's constitution dated 19 March 2020.

The trustees who served during the year and up to the date of signature of the financial statements were: R Pollins

D Harding S Sawyer C Cheshire M Tyson P Hayden

Recruitment and appointment of trustees

Trustees are recruited and appointed to the Board when the current serving Trustees have identified a gap and agree that the new proposed Trustee would fill that gap. A formal policy in this area is being developed by the trustees.

The trustees' report was approved by the Board of Trustees.

.............................. D Harding Trustee Date: .............................................28/01/2026

page 2

RPD FOUNDATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF RPD FOUNDATION

I report to the trustees on my examination of the financial statements of RPD Foundation (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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:

nd have come across no other matters in connection with the examination to which attention should be n order to enable a proper understanding of the financial statements to be reached.

Roger Philip Hentsch AFA, FFTA

Brackenhurst Little London Selsfield Road Ardingly West Sussex RH17 6TJ

Dated: .........................28/01/2026

page 3

RPD FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
29,432
33,500
Charitable activities
4
29,124
-
Fundraising activities
5
-
17,819
Investments
6
72
-
Other income
7
-
-
Total income
58,628
51,319
Expenditure on:
Raising funds
8
12,976
-
Charitable activities
9
45,020
36,030
Total expenditure
57,996
36,030
Net income
632
15,289
Transfers between funds
-
-
Net movement in funds
632
15,289
Reconciliation of funds:
Fund balances at 1 April 2024
8,201
27,866
Fund balances at 31 March 2025
8,833
43,155
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
62,932
9,624
62,800
29,124
15,824
-
17,819
-
14,360
72
44
-
-
365
-
109,947
25,857
77,160
12,976
4,016
-
81,050
15,915
61,813
94,026
19,931
61,813
15,921
5,926
15,347
-
(147)
147
15,921
5,779
15,494
36,067
2,422
12,372
51,988
8,201
27,866
Total
2024
£
72,424
15,824
14,360
44
365
103,017
4,016
77,728
81,744
21,273
-
21,273
14,794
36,067

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

page 4

RPD FOUNDATION

BALANCE SHEET

AS AT 31 MARCH 2025

2025
Notes
£
Current assets
Debtors
14
19,352
Cash at bank and in hand
44,817
64,169
Creditors: amounts falling due within one
year
15
(12,181)
Net current assets
The funds of the charity
Restricted income funds
16
Unrestricted funds
17
£
51,988
43,155
8,833
51,988
2024
£
9,428
35,499
44,927
(8,860)
£
36,067
27,866
8,201
36,067

28/01/2026 The financial statements were approved by the trustees on .........................

.............................. P Hayden Trustee

page 5

RPD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

RPD Foundation is a Charitable Incorporated Organisation, governed by it's constitution dated 19 March 2020.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

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

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

page 6

RPD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Grants are provided in accordance with the agreed actions and activities of the charity in the pursuance of it’s objectives. A formal Grant making policy is being developed by the trustees.

1.6 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.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions 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 ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

page 7

RPD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
4,832
-
Grants
5,000
33,500
Donated goods and services
19,600
-
29,432
33,500
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
4,832
824
-
38,500
8,800
62,800
19,600
-
-
62,932
9,624
62,800
Total
2024
£
824
71,600
-
72,424

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Advocacy and Advice
Earned income (Sector Support) 29,124 15,824
5 Income from fundraising activities
Restricted Restricted
funds funds
2025 2024
£ £
Fundraising events 17,819 14,360
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 72 44

page 8

RPD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income - 365
8 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 8,800 -
Other fundraising costs 4,176 4,016
12,976 4,016
9 Expenditure on charitable activities
Advocacy and Advocacy and
Advice Advice
2025 2024
£ £
Direct costs
Sector Support 26,206 13,716
Project Costs 24,106 19,377
50,312 33,093
Grant funding of activities (see note 10) 17,665 42,436
Share of support and governance costs (see note 11)
Support 9,339 2,139
Governance 3,734 60
81,050 77,728
Analysis by fund
Unrestricted funds 45,020 15,915
Restricted funds 36,030 61,813
81,050 77,728

page 9

RPD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Grants payable

Advocacy and Advocacy and
Advice Advice
2025 2024
£ £
Grants to institutions:
Ten Little Toes - 5,000
Free Shop Crawley - 6,667
Crawley Open House - 11,659
The Easter Team - 11,659
The GDB charity members awards 4,886 7,451
Level Water 1,300 -
Holistic Wellness 10,854 -
St Catherine's Hospice 625 -
17,665 42,436
-
Support costs allocated to activities
2025 2024
£ £
Hosting costs 7,200 -
Other costs 2,139 2,139
Governance costs 3,734 60
13,073 2,199
Analysed between:
Advocacy and Advice 13,073 2,199
2025 2024
Governance costs comprise: £ £
Accountancy and Independent Examination fees 3,600 -
Bank charges 134 60
3,734 60

11 Support costs allocated to activities

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

13 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

page 10

RPD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

14 Debtors

14
Debtors
Amounts falling due within one year:
Other debtors
15
Creditors: amounts falling due within one year
Other creditors
2025
£
19,352
2025
£
12,181
2024
£
9,428
2024
£
8,860

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming
resources
Resources
expended
Transfers
At 31
£
£
£
£
GDB Awards funds
-
4,960
(4,886)
-
CSR Initiative
26,391
27,500
(15,897)
-
RPD Charity of the year
-
12,859
(12,859)
-
Chagossian Groups Support
1,475
6,000
(2,388)
-
27,866
51,319
(36,030)
-
Previous year:
At 1 April 2023
Incoming
resources
Resources
expended
Transfers
At 31
£
£
£
£
GDB Awards funds
2,929
4,375
(7,451)
147
CSR Initiative
9,443
33,800
(16,852)
-
Foodbank Support WSCC
-
25,000
(25,000)
-
RPD Charity of the year
-
9,985
(9,985)
-
Chagossian Groups Support
-
4,000
(2,525)
-
12,372
77,160
(61,813)
147
March
2025
£
74
37,994
-
5,087
43,155
March
2024
£
-
26,391
-
-
1,475
27,866

page 11

RPD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Restricted funds

(Continued)

GDB Awards Funds – These are funds collected from the GDB Awards ceremony to disburse amongst the GDB registered Charity Members in accordance with the criteria agreed.

CSR Initiative – These are funds collected to support charity sector organisations as part of our broader CSR Initiative that looks to broker greater collaboration between the charity and corporate sectors. Funders include: Chalk Cliff Trust (£5,000), Sussex Community Foundation (£5,000), Awards For All (£9,780) and the Postcode Society Trust £23,800.

Foodbank Support WSCC – These are funds granted by West Sussex County Council for distribution to specific Foodbank Organisations.

RPD Charity of the year – These are funds raised by the RPD team in partnership with and for their agreed Partner charity of the year.

Chagossian Group Support – These are funds from Sussex Community Foundation to specifically support Chagossian Community Groups.

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming
resources
Resources
expended
Transfers
At 31
£
£
£
£
General funds
8,201
58,628
(57,996)
-
Previous year:
At 1 April 2023
Incoming
resources
Resources
expended
Transfers
At 31
£
£
£
£
General funds
2,422
25,857
(19,931)
(147)
Analysis of net assets between funds
Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Current assets/(liabilities)
8,833
43,155
8,833
43,155
March
2025
£
8,833
March
2024
£
8,201
Total
2025
£
51,988
51,988

18 Analysis of net assets between funds

page 12

RPD FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Current assets/(liabilities) 8,201 27,866 36,067
8,201 27,866 36,067

19 Related party transactions

Richard Place Dobson donated cash and services worth £15,800 (2024: £8,800) to the RPD Foundation during the financial year. Three of the trustees of RPD Foundation, D Harding, M Tyson and P Hayden are also directors or Richard Place Dobson.

page 13