# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
**CHARITY REGISTRATION No: 1192075**
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **CONTENTS**
|Page 3|Legal and Administrative Information|
|---|---|
|Pages 4 to 17|Trustees' Report|
|Page 18|Statement of Trustees' Responsibilities|
|Page 19|Statement of Financial Activities|
|Page 20|Balance Sheet|
|Pages 21 to 25|Notes to the Financial Statements|
|Page 26|Independent Examiner's Report|
2
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER** 1192075 **DATE OF REGISTRATION** 29th October 2020 **START OF FINANCIAL YEAR** 1st January 2024 **END OF FINANCIAL YEAR** 31st December 2024 **TRUSTEES AT 31ST DECEMBER 2024** Louise Cass Emily McAllister Amanda McKenzie Hannah Jones Stephanie Keenan (Appointed 1st August 2024) Marcello Giovanelli (Appointed 1st July 2024) **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 29th October 2020
## **OBJECTS**
The objects of the CIO are to advance education for the public benefit by providing professional development to English Teachers or Tutors.
**CORRESPONDENCE ADDRESS** Litdrive UK P.O Box 11023 Leicester LE19 9DY **PRIMARY BANKERS** Lloyds Bank Plc 25 Gresham Street London EC2V 7HN **SOLICITORS** Nelsons Solicitors Provincial House 37 New Walk Leicester LE1 6TU **INDEPENDENT EXAMINERS** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
3
Litdrive
Better balance
Litdrive
Impact
Report
202412025
www.litdrive.org.uk
Vision
To provide ongoing subject-specific
professional development to every English
teacher and tutor to aid the quality of education
and retain English teachers to the profession
Mission
To provide a community sharing platform for
curriculum materials, subject specific
mentoring and subject specific teacher
development for all English teachers
The Problem
Teacher recruitment and retention continues
to be a challenge, especially for English as a
core subject. Teachers and Leaders of
English report that they benefit f rom
collaboraton and a network to build and
share knowledge at pace, improving the
quality of teaching for pupils as a result.
The Solution
English teachers will be more effectively
supported to deliver a high level of education
to pupils if they have access to a
professional community, high quality
curriculum materials and subject specific
teacher development.
Member
estimonials
Overall, I have found Litdrive a
very helpful resource for my
professional development. I've
been able to pursue my own
interests which has made me a
more confident and happier
teacher.
The mentoring
programme definitely
helped me progress in mv
career. Loved attending
the national conference! I
found the quality of
sessions fantastic and
excellent networking
opportunities.
LOVE Litdrive! One of the
biggest factors in my
teaching development in the
past 8 years of my career!
It's been such a brilliant
opportunity to be part of a
very special subject forum
in sharing knowledge and
expertise.
Our member offer
For a nominal membership fee, members have
access to high-quality subject specific CPD, a
shared resource bank of member-contributed
classroom materials and the option to register for a
subject-specific mentoring programme. Our offer
aims to provide members with:
A manageable
workload,
professional
fulfilment. and
increased likelihood
to remain in the
profession.
Subject specific
professional
development
delivered by subject
teaching experts
A subject
community to
support and share
effective practice
88.50h of members think Litdrive's
current offer seeks to meet their
objective to 'provide a professional
development provision for members
In their capacity as English teachers
or tutors, so that they can access
low-cost training, resources and
coaching:
73 % of our members shared
that they accessed some form
of our professional
development offer this
academic year.
Our
Impact
Members downloaded
329.000 resources from
Litdrive in 2024, with several
members sharing how these
had developed their own
approach to writing
curriculum materials and
helped to make teacher
workload more manageable.
Over 150 members attended our
Community Forums, with almost
900/0 attendees sharing that the
sessions would have a positive
impact on their classroom
practice.
Litdrive
LITDRIVE NATIONAL
CONFERENCE 2025
Better balan
306
42
TEACHERS
ATTENDING
TEACHERS
SPEAKING
"The fact that it was exclusively
aimed at English teachers meant
it felt mor• appLicabl• and
relevant."
Aston Universit
BIRMINGHAM UK
94.4% said that the sessions
they attended would have a
positive impact on their
professional development.
Ir,,,
86.1% stated the event they
attended would positively
impact their subject
teaching.
Really useful sessions that will
absolutely be adapted into my
teaching and curriculum planning.
WilL definitely be back!
cinati
monsters
+- strE I rvwi
Volunteer case study: John Murphy
From speaking with colleagues from across the
country to participating in discussions about our
subject, being a Litdrive volunteer has been an
informative and enriching experience.
It was a privilege to have helped represent
English teachers at Shakespeare's Globe at the
Summit on GCSE English reform in September,
raising genuine concerns and problems faced by
teachers, as well as voicing hopes for changes to
the knowledge, curricula and assessment of our
subject.
In addition, it has been rewarding to have
organised three regional events as well as
delivering CPD sessions both locally and
nationally with an organisation which puts
empowering teachers at its heart. Supporting
teachers in practical and realistic ways as well
as collaboratively deepening knowledge is
always needed, and what better people to do
this than other subject teachers doing the job
every day.
to #LitdriveCPD
Swthampton 20251
Pqii
Ive
nce
Plans for the future
A leading professional development offer
that speaks directly to the challenges that
English teachers face in schools, This will
continue to be led by teachers for
teachers.
Raising the profile of the organisation in
the sector as the leading subject
association for English teachers,
including collaboration with partners to
ensure members can engage with
current and relevant sector
developments.
To ensure that the charity has a
sustainability plan that enables long-term
growth and stability, including the
growth of our Trustee Board to ensure
we have specialist expertise to support
with our strategy.
Thank you fro
our Strategic Director
This year has been one of real momentum for Litdrive. Ou
annual conference was a standout highlight- the buzz of
the day was unmistakable. with English teachers coming
together in one space to share, learn, and celebrate the
profession. That spirit of collaboration is what drives
everything we do, and it has been wonderful to see it in
action. We also launched our Community Forums, where
English leaders could get together and discuss the issues
and ideas shaping our subject. These are not only
continuing this year but we have also added forums for
Literacy Leaders and English ECT Mentors.
I have particularly enjoyed working alongside our thriving volunteer team,
whose commitment continues to shape the direction of Litdrive. Looking
ahead, l am excited about the opportunities we have to grow and diversify
volunteering with us in the next academic year. Alongside this, a new cycle of
our Community Forums, mentoring programme and an expanded CPD
calendar - packed with teacher-led sessions designed to make a difference in
the classroom will provide even more subject-specific support for our
members.
As we look to the year ahead, there are some exciting developments in English
education that we will continue to work on and share with our members: We
will support members to navigate the forthcoming Curriculum and
Assessment Review with practical resources, guidance, and opportunities to
share expertise; We will explore the opportunities and challenges Al brings,
sharing teacher-led insight and practical applications to reduce workload and
strengthen classroom practice; and we will continue to invest in high-quality,
subject-specific CPD - from Community Forums to our expanded calendar of
teacher-led sessions - ensuring English teachers feel supported and inspired.
This report shares the tangible impact of our work so far, celebrates the
dedication of our volunteers and members. and sets out our vision for the
future. l am proud of what we have achieved together- and even more
excited about what comes next.
Thank you from our
CEO
As Litdrive enters the closing weeks of its seventh
year, I continue to be incredibly proud of our
growing network of English teachers and the work
that has been undertaken to support our work as a
collegiate over the last academic year.
Firstly, a huge thank you to our voluntary team, who
are dedicated to the continual need to raise the
profile of subject specific professional development
for teachers. This is not yet a commonplace feature
in all schools and Trusts, and yet is such a pivotal
part of what it means to be a teacher. We aim to
provide a way for teachers to learn from one
another, build and share subject specific knowledge
and expertise, and hear first hand how that has been
tested out in the classroom.
This year, we have continued to support teachers in a range of ways and
thought intentionally about the ways our members can and prefer to
access professional development to support teaching in the classroom.
Led by our newly appointed Strategic Director Nikki Carlin, we have now
developed a strategy that enables us to capture our impact in a range of
ways, all to ensure that we respond to the ongoing challenges and needs
of English teachers in the classroom, but also so our resource and funding
goes directly into supporting our members.
My dream? For all English teachers to be supported by schools and Trusts
to be Litdrive members and as a result, for every English teacher to have
access to subject specific professional development and the most brilliant
network out there. We'll keep going to make it happen. Thank you to all of
our members for supporting an advocating for Litdrive!
Thank you to
our Partners
, CENTURY
MTPT Project
wilre. emp)wtr. conn
Bank
4ston Universit).
POETRY BY
HEVRT
RMINGHAM UK
IPEVO
, Educa,
•Supp'
Teach
First
Thank you to organisations
that collaborated with us
this year
Aston University
£è:CENTURY
BIRMINGHAM UK
Quotation
Bank
MTPT Project
InÈPlr¢ emwti cohhecl
POETRY BY
HEVRT
Classics for All
I OXFORD
UNIVERSITY PRESS
Learn
Anything Collins
Committed to the continuing
professional development of English
teachers and tutors in the UK
To sponsor us, collaborate with
us or volunteer your time
and expertise, get in touch
hello@litdrive.org.uk
@LitdriveUK
@Litdrive
Charity registration number 1192075
LITDRIVEUK
ICharitatAe Incorporatsd Organisationl
TRUSTEES. REPORT Icontlnuedl
FOR THE YEAR ENDED 31ST DECEMBER 2024
TruBt888' R88pon81bllltl88
trustees are $)nSib lor pp)rir¥) the Trustees. Retort arK1 the ststements in accordance with aprAi¢ab
Law arKI the Generally Accepted Acnting Prirtiples IGAAPI i1J1r) Fi1 Rerxjrting stsard 102.. The Flnanclal
Rerorting StsrKlard applrable in the UK and ReputAic of IUnite(l Kiwjfyn Gererally knepted A¢countlThJ Pra¢llcel.
The Charht$ Act 2011 requi trustees to prepa ststeff*nts for each fir*rtial year whlch give a true falr
vlew of the stsle of affalrs of the CIO arwj of surplus or d&kit of the CIO that perlcmj. In preparing those flnanckl
$talemenls the trustees are requlre(I lo..
Seknl suitable accounliThJ 018$ aprty th8m consisl8nttr.
Observe the methcés and pnncipks in the CharrtEs SORP..
Make judgeTnent5 arKI eslimale5 that are rea50naLqe dj prudent:
stste aprAKable UK A¢countirg StsThJards ha¥e tth) fc*yA*d, sutst to any material departure&
dlsck)se¢ and exssained in the financmgl $tstemenls;
Prepare finarcial staternIS on the gC ccrtem b9515 unkn5 it 15 inapprwwle to presurne that the CIO will
continLE in existence.
The trustees are responsib for keeping sufficnt accountiThJ records that dlsck)se wh reasonabk accuracy at any time th&
finarKlal posit1 ol th& charrty arKI enable them lo ensure that financol Ststemenls comply with the crItIeS Act 2011. th8
Charity (Accounts arKJ Rer<)rt$l ReguLaik)n$ 2(K)8 aThY tl* provi$ths ol GovemirKJ tkncumenl. They are also responsibl8
for safeguarding the assets ol the charty arKI lakirKJ w$(xble steps for the prevenlth and detectk)n of traud and
other Irregularities.
Oct 28, 2025
Approved by the Trust885 on.................................................................................................................................
Louise Cass
Sned on t1r hall Truiièè .
Prlnted Name..
Louise Cass
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Activities for Generating Funds
**3b**
Investment Income
**3c**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024**
**2023**
£
£
£
£
3,300
-
3,300
3,680
27,976
-
27,976
41,053
152
-
152
776
**31,428**
**-**
**31,428**
**45,510**
51,042
-
51,042
28,166
1,288
-
1,288
1,335
**52,330**
**-**
**52,330**
**29,502**
**(20,902)**
**-**
**(20,902)**
**16,008**
93,509
-
93,509
77,501
**72,607**
**-**
**72,607**
**93,509**|
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 21 to 25 form part of these financial statements.
19
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **BALANCE SHEET AS AT 31ST DECEMBER 2024**
|||Unrestricted|Restricted|**TOTAL**|**TOTAL**|
|---|---|---|---|---|---|
||**Note**|Funds|Funds|**31-Dec-24**|**31-Dec-23**|
|||£|£|£|£|
|**Fixed Assets**||||||
|Tangible Assets|**2**|||||
|Investments|**6**|||||
|**Total Fixed Assets**||||||
|**Current Assets**||||||
|Debtors & Prepayments|**8**|225||225||
|Cash at Bank and in Hand|**7**|75,224||75,224|95,436|
|**Total Current Assets**||**75,449**||**75,449**|**95,436**|
|**Creditors:**Amounts falling due within one year|**9**|2,842||2,842|1,927|
|**NET CURRENT ASSETS**||72,607||72,607|93,509|
|**TOTAL ASSETS**less current liabilities||**72,607**||**72,607**|**93,509**|
|**Creditors:**Amounts falling due in more than|**10**|||||
|one year||||||
|**NET ASSETS**||**72,607**||**72,607**|**93,509**|
|**Funds of the Charity**||||||
|General Funds||72,607||72,607|93,509|
|Restricted Funds|**5**|||||
|**Total Funds**||**72,607**||**72,607**|**93,509**|
Oct 28, 2025 Approved by the Trustees on ................................................................................................................................ . Louise c a y (Oct 28, 202518:06:52 GMD Signed on their behalf by Trustee ........................................................................................................................... .
Printed Name: Louise Cass
20
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of Preparation & Assessment of Going Concern**
## **Basis of Preparation**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Incoming Resources**
## _**Recognition of Incoming Resources**_
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
## _**Incoming Resources with Related Expenditure**_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## _**Grants and Donations**_
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## _**Tax Reclaims on Donations and Gifts**_
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SOFA once the related goods or services has been delivered.
## _**Gifts in Kind**_
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
## _**Donated Services and Facilities**_
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts.
## _**Investment Income**_
This is included in the accounts when receivable.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
21
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **1. ACCOUNTING POLICIES (continued)**
## **Expenditure and Liabilities**
## _**Liability Recognition**_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## _**Governance Costs**_
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
## _**Grants with Performance Conditions**_
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## _**Grants Payable without Performance Conditions**_
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## _**Investments**_
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
## _**Unrestricted Funds**_
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
## _**Restricted Funds**_
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
## _**Designated Funds**_
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
## _**Fixed Assets**_
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## _**Depreciation Expense**_
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Reducing Balance Basis
## **2. TANGIBLE FIXED ASSETS**
The CIO held no fixed assets during this or the previous financial year.
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31st December 2024 : None
31st December 2023 : None
22
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **3. INCOMING RESOURCES**
|**a) Donations, Grants & Legacies**
Gifts & Donations
**b) Activities for Generating Funds**
Activities & Events
Membership Subscriptions
**c) Investment Income**
Interest
**4. RESOURCES EXPENDED**
**a) Cost of Charitable Activities**
Activities & Events
Advertising & Publicity
Bank Charges
Consultancy Fees
Equipment Costs
Licenses & Subscriptions
Office Costs
Staff Costs
Sundry Expenses
Travel & Subsistence
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024**
**2023**
£
£
£
£
3,300
-
3,300
3,680
**3,300**
**-**
**3,300**
**3,680**
858
-
858
7,913
27,118
-
27,118
33,140
**27,976**
**-**
**27,976**
**41,053**
152
-
152
776
**152**
**-**
**152**
**776**
Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024**
**2023**
£
£
£
£
-
-
-
720
969
-
969
3,007
1,688
-
1,688
258
22,808
-
22,808
13,877
3,357
-
3,357
3,881
2,010
-
2,010
1,731
38
-
38
84
19,816
-
19,816
-
39
-
39
243
317
-
317
4,366
**51,042**
**-**
**51,042**
**28,166**
960
-
960
900
328
-
328
435
**1,288**
**-**
**1,288**
**1,335**|
|---|---|
23
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **5. RESTRICTED FUNDS**
The CIO held no restricted funds during this or the previous financial year.
## **6. INVESTMENTS**
The CIO held no fixed assets investments during this or the previous financial year.
## **7. CASH AT BANK AND IN HAND**
||Unrestricted|Restricted|**TOTAL**|**TOTAL**|
|---|---|---|---|---|
||Fund|Fund|**31-Dec-24**|**31-Dec-23**|
||£|£|**£**|**£**|
|Cash at Bank & in Hand|75,224||-
75,224|95,436|
||**75,224**||**-**
**75,224**|**95,436**|
|**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|Unrestricted
Fund
£
225|Restricted
Fund
£|**TOTAL**
**31-Dec-24**
**£**
-
225|**TOTAL**
**31-Dec-23**
**£**
-|
||**225**||**-**
**225**|**-**|
|**9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Independent Examiners Fees
Sundry Creditors|Unrestricted
Fund
£
960
1,882|Restricted
Fund
£|**TOTAL**
**31-Dec-24**
**£**
-
960
-
1,882|**TOTAL**
**31-Dec-23**
**£**
900
1,027|
||**2,842**||**-**
**2,842**|**1,927**|
## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The CIO held no long term liabilities during this or the previous financial year.
## **11. NET ASSETS BETWEEN FUNDS**
|Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**31-Dec-24**
**31-Dec-23**
£
£
£
£
-
-
-
-
72,607
-
72,607
93,509
-
-
-
-
**72,607**
**-**
**72,607**
**93,509**|
|---|---|
24
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **12. STAFF COSTS AND NUMBERS**
The Charity employed no members of staff during this or the previous financial year.
## **13. TRUSTEES AND OTHER RELATED PARTIES**
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
## **14. RISK ASSESSMENT**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **15. RESERVES POLICY**
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
## **16. PUBLIC BENEFIT**
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
25
## **LITDRIVEUK**
(Charitable Incorporated Organisation)
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the trustees/ members of LitdriveUK on the accounts for the year ended 31st December 2024 set out on pages 19 to 25.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- state whether particular matters have come to my attention
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 31st October 2025
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