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2025-03-31-accounts

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REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE PERIOD YEAR 31 MARCH 2025 FOR DAY ONE TRAUMA SUPPORT

(A company limited by guarantee) (Company registration number 13155922)

REGISTERED NUMBER: 1194227

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DAY ONE TRAUMA SUPPORT REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Contents

Page
Charity Reference and Administrative Details 1
Chair’s Statement 2
Trustees’ Annual Report (Including Directors’ Report and Strategic Report) 3
Independent Auditor’s Report 19
Statement of Financial Activities 22
Balance Sheet 23
Statement of Cash Flows 24
Notes to the Financial Statements 25

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DAY ONE TRAUMA SUPPORT CHARITY REFERENCE AND ADMINISTRATIVE DETAILS

YEAR ENDED 31 MARCH 2025

Charity registration number Company registration number Trustees

1194227

13155922

Dr Susan Proctor (Chair) (Appointed 25 January 2021) Katherine Bratt-Farrar (Appointed 5 March 2021) David Hay (Appointed 25 June 2021) Professor Philip Turner (Appointed 5 March 2021)

Dr Louise Johnson (Appointed on 24 June 2022)

Simon Morrow (Appointed on 24 June 2022) Dr Anthony Howard (Appointed 16 December 2022) Heather McLellan (Appointed 16 December 2022)

Jamie Rhind (Appointed 27 March 2024) Mark O’Donnell (Appointed 14 June 2024) Julie Kendall (Appointed 11 April 2025)

Company Secretary Chief Executive Officer Registered office

Emily Smith Lucy Nickson

E2A Joseph’s Well Hannover Walk Leeds West Yorkshire LS3 1AB

Auditor

TC Group 6 Queen Street Leeds LS1 2TW

Bankers

Barclays Bank plc Leeds 9 Leicester Leicestershire LE87 2BB

Handelsbanken 1st Floor, Northspring, 21-23 Wellington Street Leeds LS1 4DL

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Day One Trauma Support has had another busy, and significant year. We have once again, grown in terms of staff, volunteers and trustees. This matters because we now have more capacity to support many more patients and their families following major trauma. I am proud of all we have delivered and continue to achieve.

We are fully established in 7 Major Trauma Centres and are in discussions with a number of other Trusts across the UK about how we can support patients and their families served by their Trauma Centres. We have developed and enhanced our National Offer - supporting people wherever they are. We have also built capacity in our leadership and services including our Peer Support model, and work to engage corporate fundraising partners.

This year we were delighted to receive a large donation from the Wyss Medical Foundation. This is helping to further enhance our planned services for those affected by major trauma. It has also enabled us to develop a robust strategic plan to ensure growth, resilience and continuity over the coming three to five years. It was an honour to meet with Hans Wyss and his colleagues from the Foundation this Spring to share the work of Day One, and to thank them in person for their generosity.

This year, in a first for the charity, we were selected to be represented on the BBC Lifeline Appeal, a monthly short programme broadcast on BBC1 and then on BBC iPlayer to explain our purpose and describe the support we offer to patients and their families. We were proud to have some of those who have benefited from our support taking part and telling their stories with such honesty and power. Furthermore, we were grateful to JJ Chalmers for his sterling work in presenting the programme and spending time with all who took part.

In January 2025, we opened our new office in Leeds. This has been a welcome development and has provided a great base for meetings, planning activity, staff development and much more.

We have welcomed one new trustee to complement the skills and experience on our Board. Further, three of our existing trustees have agreed to extend their terms with us to continue their support and constructive input. I am grateful for all they bring to our discussions and our strategic planning. The Board has also benefitted enormously from regular sessions with staff and volunteers who share their stories and offer searing insight into the real experience of trauma and recovery. We are so grateful to them for sharing what can sometimes be difficult and emotional experiences with us. Through them, we will grow and adapt our services to better meet the needs of more people.

This year we have continued to work with Baroness Martha Lane Fox as our first Patron. Martha takes an active interest in our work, meeting staff and volunteers and bravely enduring tough fundraising challenges to raise money for our services. She is having a huge impact and is an inspiration. Our President and Founder, Professor Peter Giannoudis remains critical to our future as an ambassador for all that we do.

I would like to take this opportunity to thank all our leadership team, led by Lucy Nickson, all our staff and volunteers, all the trustees, and our NHS and legal partners for everything they have contributed this year.

Finally, I’d like to thank all those who have generously donated or created exciting fundraising opportunities to help fund our important work. We couldn’t do this without you!

We continue to be proud of our ambitions to become established as the leading UK national charity which supports people affected by major physical trauma and all associated complexities and challenges.

Susan Proctor Chair

Dated: 22 December 2025

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

The Trustees present their report and the audited financial statements of the Charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the Trustees’ Annual Report and financial statements.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and Charities SORP (FRS102): 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.

TRUSTEES OF THE CHARITY

The Directors of the Charitable Company are its Trustees for the purposes of charity law. The Trustees who have served during the period and since the period end were as follows:

Katherine Bratt-Farrar – Chair of Fundraising and Communications Committee David Hay – Chair of Finance, Audit and Risk Committee Susan Proctor - Chair of Trustees Philip Turner – Chair of Service Quality and Experience Committee Louise Johnson Simon Morrow Anthony Howard Heather McLellan Jamie Rhind Mark O’Donnell Julie Kendall (Appointed 11 April 2025)

OBJECTIVES AND ACTIVITIES

The objectives of the charity, as contained in the company’s memorandum of association, are to preserve and protect good health for the public benefit of persons suffering from major trauma, in particular but not exclusively by:

Our mission is to be available for anyone affected by major trauma who needs us. Wherever they are. Whenever they need us. For as long as it takes.

The strategies for achieving our objectives include activities within three main pillars:

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT

ACHIEVEMENTS AND PERFORMANCE

A summary of the work of the Charity over the period is set out below:

Our fourth year as an independent charity has focused on the continued consolidation and refinement of our services and raising awareness of the support we offer, which has led to significant growth in both the number of people we have supported and our geographical reach, including in our Peer Support service and our National remote support which is available across the UK.

We continue to work closely with our NHS partners to provide them with services that complement and enhance the existing care they provide, both within Major Trauma Centres, Major Trauma Networks and in the community to add capacity to ward teams, support discharge facilitations and create a web of support beyond statutory services.

Our income has doubled from the prior year, due to a combination of a generous donation from the Wyss Medical Foundation to fund patient facing services, increased income from our legal panel and increased fundraised income including from a challenge completed by our Patron. The overall increase in income has facilitated the growth in providing services to beneficiaries and has also provided the opportunity to develop our internal infrastructure and significantly improve our reserves position which ensures longer term financial stability and robustness of the organisation.

Our legal partners have continued to support us throughout the year which has provided invaluable security and sustainability in our income, allowing us to plan future expansion to meet the huge unmet need we have uncovered. We have worked hard to diversify our income streams and develop our fundraising strategy and are grateful for the support we have received from our corporate partners and all individuals who undertake fundraising for us. Raising awareness of our charity within NHS Trusts and Networks and with potential donors is key and is gaining further momentum.

We know that the unmet need for our support is continuing to grow and is increasingly urgent, driven by factors such as cost of living which can disproportionately impact those suffering from major trauma. During the year, we have built on the significant developments we made since our inception, and we are confident that our impact will continue to grow.

Lived Experience

Our Lived Experience participation opportunities have grown, and we developed a diverse and dynamic programme of involvement which reflects the many ways people with lived experience shape, enrich, and elevate our work across the organisation.

During the year, we facilitated 33 lived experience projects , enabling 168 participation opportunities for volunteers. These included research projects, media opportunities, public speaking, creative and art initiatives and publications.

Our service performance

We continued, during 2024-25, to deliver practical, emotional and financial support through our unique and distinct model, to all age patients, and their loved ones, affected by major trauma. Our holistic and personcentred services are completely free to the NHS as well as to patients and families.

During 2024-25 across the UK, we supported 2,206 patients or loved ones , which represents a 43% increase from the prior year. 9,975 support interventions were delivered across core support areas such as emotional support, grant funding support, legal signposting and Peer Support.

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Those receiving support were mainly patients (68%) , although support for loved ones increased from 25% in 2023-24 to 32% in 2024-25. In terms of age group, referrals involving service users aged between 35 and 54 years accounted for 45% of all referrals. The majority of injuries were Ortho / Polytrauma (64%) . Brain injuries grew to 18% of referrals from 6% in 2023/24. 47% of referrals were related to vehicle incidents. 56% of all referrals were male . However, where service users were loved ones, 70% were female .

£162,655 in grant funding was awarded to those impacted by major trauma for immediate costs and ongoing recovery including travel, accommodation, clothing, toiletries, equipment, and more. This represents a huge 94% increase from the prior year and includes the pilot of a Hardship Fund and an increase in Future Days funding for equipment to aid ongoing recovery.

During 2024-25, £91,607 worth of free legal support was accessed by Day One service users which was provided by our legal panel and covered a wide range of legal matters. This pro bono support is so important for people who are not eligible for Personal Injury compensation.

National Support Offer referrals grew by 58% , from 192 to 303 as we continued to expand our geographical reach to more of those impacted by catastrophic injury across the UK wherever they live and at whatever stage of their recovery journey. Additionally, we expanded provision for patients beyond the MTC, through our West Yorkshire Major Trauma Network outreach pilot.

During 2024-25 it became clear that demand for emotional support had grown significantly and is a core component of the support we offer.

Demand for grant funding remained high and included our Future Days fund and we also piloted a Hardship fund during the year.

Counselling support, signposting to legal support and benefits support all remain part of our core service offer. There was an increase in the number of service users accessing Peer Support as we grew this offer.

Our geographical reach has increased over the year, and we have supported people all over the UK, as shown in the map opposite.

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Peer Support

During 2024-25 the number of active peer support volunteers grew by 18% from 45 to 53, with a further 11 in the recruitment process by the year end. Peer support volunteer retention for the period stood at 91%.

The number of active peer support matches increased by 28% , from 71 to 91 individual peer support relationships during the year.

The number of individual peer support telephone calls delivered increased by 72% , from 192 to 330, representing a total 14,519 call minutes were delivered in the period. In addition, the average number of calls per user grew by 33%, from 2.7 calls to 3.6 calls.

We continued to grow our bedside Peer Support offer on ward L10 at the Leeds General Infirmary and during the year there were 36 active delivery days on ward and outpatients resulting in 340 bedside peer support interventions; an increase of 28% on 2023/24.

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DAY ONE TRAUMA SUPPORT

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Our impact

Our patients and family members told us that, as a result of support they received from Day One during 2024-25:

“Day One came into our lives two weeks after a serious life changing RTC. From the moment we spoke to Amanda on the phone, before we even met her, we felt like we were not alone. We had someone to talk to, who could help practically, advise and just listen to our changing situation. Her lovely, kind personality was exactly what was needed and we felt cared for and wrapped up in support. We will be forever grateful”

“I feel like I want to shout from the rooftops how beneficial Day One has been to me.”

““This has made a huge difference to me through the hardest unknown time of my life, and I couldn’t be where I am today without it”

Feedback from patients and their loved ones

“The service provided by Day One gives our patients and their family members hope. Hope is everything. Hope is what motivates you. It’s what gets you out of bed. When your life has been changed in a split second, it’s hope that drives a person during their recovery journey. Giving someone hope and a purpose to recover is key to help them overcome their personal battles.”

“Day One has become one of the key pieces of the jigsaw in a patient’s recovery while they are in hospital. The Day One caseworkers are a vital part of our team. They help us support the families and patients by going beyond just the injuries. They’re able to meet their wider needs by building a good rapport, ultimately helping them feel safe and improving their wellbeing.”

“Day One is able to continue that support beyond the hospital, so we know when a patient leaves us, they have the safety net of Day One in the community. Day One forms that key bit of the recovery that patients can experience that we in the NHS just can’t meet. As clinicians, what our worries are for the patient are completely different to the worries they have as they lie in that bed. As a team we work together to get them to where they need to be in their journey.”

Feedback from clinicians

Peer Support impact

Our telephone Peer Support beneficiaries told us that, as a result of support they received from Day One during 2024-25:

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YEAR ENDED 31 MARCH 2025

“Our conversations made me feel less alone, and I am ever so grateful. Thanks to the Day One team for facilitating our contact as well. I am so glad that I found you.”

“Knowing that someone has come out of the other side from their injury was very grounding.”

“It gave me understanding of issues I hadn't shared with family and friends.”

Feedback from our Peer Support programme users

Furthermore, 100% of beneficiaries rated our bedside volunteer support they received as “very good” or “excellent”.

“I was in hospital for my amputation and even though I am pretty strong minded just speaking to Sam has made me even more determined. Some of the things that we discussed have inspired me not only for myself but to support the charity. I have chosen going forward to stay in touch with the charity when I am better. The people are brilliant, listening to all your concerns and offering positive advice.”

“Excellent service from the team. Very caring.”

Feedback from our Peer Support bedside programme users

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Our Peer Support volunteers told us that, as a result of being involved in Day One’s Peer Support programme:

“There is nothing like lived experience when chatting to patients, it's a mutual understanding. The peer support I received after my accident was crucial to my recovery so volunteering and giving others support is extremely rewarding.”

“It's the best thing I've ever done and feel I'm a better person for doing it.”

“It's extremely rewarding giving back, supporting patients through their trauma journey and the thanks they give me for spending time with them is just lovely.”

“I am surrounded by the Day One staff that are attentive to my needs, whether I am on ward or supporting patients on the phone.”

Feedback from our lived experience volunteers

2024/25 highlights

During the year we continued to ensure our core values are embedded throughout everything that we do:

Ambitious Authentic Caring Inclusive Open

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Operational partnerships

By 31 March 2025, we had a presence in the following NHS Trusts:

Fundraising activities

As a charity, Day One relies on donations from generous individuals, organisations and supporter groups. Income from fundraising allows us to offer a wide range of support services for people who need it most, in line with our charitable objectives. In the year to 31 March 2025, we grew income and continued to invest in our Fundraising and Communications team.

During this time, we received £1,113,000 in fundraising and grant income (2024: £201,000).

Trusts and Foundations are a key source of funding, and during the financial year we received grants from:

Although the fundraising environment remains particularly challenging, we are pleased to have grown income significantly in 2024-25. We have a strategy and plan for growth that places supporter care at the heart of what we do. Pleasingly we grew supporter numbers across individuals, corporates and trusts in the year, as well as establishing a strong pipeline of activity that gives us confidence that we’ll continue our growth trajectory in the coming year. Our strategic aim is to grow fundraised income to £1 million in the next three to five years and achieve a sustainable mix of fundraising activity, supported by a strong communications function.

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Regulations

Day One Trauma Support donors can be assured we comply with the regulatory standards for fundraising. We are registered with the Fundraising Regulator and are committed to the Code of Fundraising Practice.

We have in-house fundraising expertise, an active Fundraising and Communications Committee, and run all our appeals and events internally. This means we did not use third party agencies for income generating activities or mailings during the financial year. We approach people who have supported us in the past and adhere to their contact preferences where stated. We have supporters who participate in challenge events, and they approach their own supporters for sponsorship. We support them with social media activities.

Our fundraising team understands that some of our supporters are likely to be vulnerable following their injuries and, while we welcome all financial gifts, our supporters are not placed under any pressure to donate. We are mindful that vulnerable adults may be particularly susceptible to requests for support.

Supporters are informed and able to opt out of receiving communications from Day One. We are signed up to the Fundraising Preference Service so individuals can opt out from receiving fundraising communications. During the year, we received no complaints regarding our fundraising practice via the Fundraising Preference Service. We have had requests from people to update their contact preferences and this has been actioned accordingly and recorded on our fundraising database.

Partnerships

We have strategic fundraising partnerships with our legal panel. These partnerships enable us to expand our support network at pace. These currently include:

We also have a partnership with Kings Chambers to fund the salary of the West Yorkshire Outreach Worker role.

Grant making and our policies

A key part of our offering is grant funding directly to beneficiaries or their family, which helps people cope with the immediate financial impact of major trauma and the financial impact of returning home following a major trauma. Emergency funding grants are provided to assist with unexpected costs directly incurred due to the trauma injury, or items that have a positive impact on a patient’s wellbeing and recovery. Examples include travel and accommodation, healthcare items, wheelchair hire and clothing.

Our Future Days funding provides grants to purchase patient equipment, which is not otherwise available, to enhance recovery. This includes specialist beds and mattresses, safety equipment, and other specialist equipment to enable patients to be discharged from hospital.

In 2024-25 we piloted Hardship grant funding for beneficiaries suffering financial hardship due to major trauma. The majority of these grants were for food vouchers.

To support our objective of conducting studies and research into new methods of surgery and recovery, we offer Research and Innovation grants. Research or sponsorship of studies has to demonstrate a benefit to patient care for those affected by major physical trauma and not be eligible to NHS funding.

Our guiding principles ensure grants are only awarded when applications meet a set criteria. These include aligning with our objectives; are within the approved budget; address a need that is beyond the level or outside of scope of other funding (including NHS when relevant); have potential to directly impact major trauma patients, their loved ones, and our partners; is something that would make stakeholders, donors, and

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DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

supporters proud. Specific guidance on emergency funding is in place for caseworkers so we can focus on acute needs, rather than general costs and longer-term financial distress.

Our amazing volunteers

We are incredibly proud of, and grateful to, our volunteers. They give their time to our Peer Support Programme, directly supporting people who are newly affected by life-changing or catastrophic injury. They also work with us to amplify the far-reaching psychosocial impact of such injuries, recognising that the impact of major trauma stretches beyond the physical body, deeply impacting many areas of a person’s life. Peer support at Day One brings a crucial dimension of empathetic, authentic, and non-clinical emotional support to people impacted by their injuries, and to their families. This model of support is central to our origin as a charity. Day One began with a mantra “care by patients for patients”, and as the organisation has expanded into a charity with national reach, peer support, and all our volunteers, remain at the heart of what we do.

BENEFITS TO THE PUBLIC FROM THE SERVICES OF DAY ONE TRAUMA SUPPORT

The Trustees confirm that we operate in compliance with the Companies Act 2006, the Charities Act 2011, the Accounting and Reporting by Charities; Statement of Recommended Practice 2019 (SORP), other applicable accounting structures and the provisions of the Memorandum and Articles of Association of the organisation. In shaping our objectives and planning our activities, the Trustees confirm that they have considered the Charity Commission’s guidance on public benefit, including the guidance “Public benefit: running a charity (PB2)”.

We are here to provide expert practical and emotional support. No one wakes up in the morning expecting to be the victim of a life-changing catastrophic injury. The impact of any injury of this nature extends to friends, family, work colleagues and beyond.

With so much to take on board, and no blueprint to work from, having someone by your side from the earliest moment is essential to ensure you, and those you care about, understand what is important and what decisions need to be made.

Our caseworkers are experts at navigating and signposting people in the immediate aftermath of injury; helping people to ensure they have the best possible recovery, regardless of what they are facing. To help achieve this, we offer peer support, counselling, legal and welfare benefits advice and emergency grants to help cover the unexpected costs that people can incur.

We can provide this support within hospitals, and remotely via our website and telephone line, meaning our support is available wherever you are.

We align with, and complement, the work of the NHS by supporting anyone affected by major trauma, not just the individual. This ensures limited NHS staff resources are focussed on where it will have the biggest impact. For many people, their greatest concern and worry is the impact their injury will have on those they care about. Knowing that we are supporting their loved ones allows them to focus on their own recovery, while others affected can access direct support, as soon as they need it, from day one.

By working with our partners, we can ensure that, together, no one faces recovery from life-changing or catastrophic injury alone.

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YEAR ENDED 31 MARCH 2025

PRINCIPAL RISKS AND UNCERTAINTIES

The charity has developed an approach to good governance that includes the development of a strategic risk register and a risk management strategy. These enable us to review the risks the charity faces and establish a system and procedures to mitigate those risks. The Risk Register is presented to and reviewed by the Finance, Audit and Risk Committee, and the Board of Trustees on a regular basis.

As of 31 March 2025, the Trustees believe the following to be the key risks facing the organisation:

Identified Risk Mitigation
The organisation’s infancy means sustainable
income streams remain immature in their
development. As such, there continues to be a
reliance on a relatively low number of income
sources whilst relationships are developing.		 •
The fundraising strategy has been strengthened
with the aim of diversifying income, focussing on
high value sources of income and ensuring
improved donor stewardship within realistic
timeframes.
•
Investment has been made in the Fundraising
and Communications team increasing capacity to
deliver the strategy.
•
Applications to grant making organisations have
been made, however the fundraising
environment remains very competitive. We
remain committed to fully supporting and
resourcing our fundraising team.
•
Our case for support is being strengthen by
evidence and impact data and we believe this will
support the process of identifying new funding
opportunities and helping to make them a reality.
Having grown from start-up to our current size, with
rapid growth in under five years, it is imperative that
further growth is managed in a careful and controlled
manner to ensure sustainability. The charity
continues to develop in a way which ensures robust
processes are embedded to enable us to meet the
needs of our beneficiaries.		 •
During 2025-26 we will undertake a robust
process to develop a new strategy for the next 3
years ahead. To ensure this strategy is aligned
with our purpose it is to be underpinned by input
from a wide range of external stakeholders and
will include a Lived Experience Strategy Advisory
group.
•
Further investment has been made in the internal
infrastructure and support team to strengthen our
governance processes and ensure the charity
can demonstrate quality, safety and compliance
in all activities undertaken.
Recruitment and retention of staff. •
A creative and flexible approach to recruitment has
been deployed utilising a mix of recruiters, own
social media sources and networks.
•
The charity has committed to paying competitive
salary levels to ensure it attracts the right skills and
expertise in this sensitive area of work.
•
There are ongoing projects around improving staff
wellbeing and implementing an enhanced benefits
package.
Information security/data protection and IT systems
breach / failure.		 •
Data Protection/GDPR and IT security are
outsourced to specialist external providers.
•
Appropriate insurance is in place.
•
Internal control procedures and cyber security
training including regular simulated phishing
attacks ensure staff are aware of these risks.

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YEAR ENDED 31 MARCH 2025

In the next financial period, as our services grow further, we will continue to develop robust risk assessments and contingency plans to ensure we are safe in all aspects of service delivery.

PLANS FOR FUTURE PERIODS

Our vision that ‘no one faces recovery from catastrophic injury alone’ remains central to our future plans. We continue to grow responsibly in a controlled manner and will continue to evaluate the impact of our services models in order to ensure we are meeting the needs of our beneficiaries. Our long-term ambition remains as growth across the UK, but we will also consider opportunities that present to us for development further afield over time. Not all growth will require in-person services, we are also committed to exploring the digital space as effectively as possible as we believe this can represent good value for money, wider reach and can support issues of service accessibility.

During 2025-26 we will undertake a planned programme of strategic planning, which will ensure our future growth is informed and shaped by those with lived experience of major trauma, is fundable and sustainable. The Project will also include input from numerous internal and external stakeholders and will be launched in April 2026.

It remains critically important for us to raise awareness about how people’s lives are widely impacted by lifechanging and catastrophic injuries, and we have an emerging communications strategy which will serve to underpin this aspect of our work, once our new strategy is agreed and launched. We will continue to raise awareness of the impact of major trauma, alongside stepping up our efforts to delve deeper into people’s needs through research - ultimately using the lived experience of injured people to help design support services which are most meaningful to them.

Continuing to talk openly about inequity in terms of access to rehabilitation in trauma care in the UK is important and Day One is committed to utilising the platform that we now have to support, influence and collaborate on improvements in this regard.

Continuing to develop long-term relationships with NHS partners is a priority, as is collaboration and partnership working with other sectors supporting the trauma care space. There remains much interest in our model of support from other NHS Trusts, trauma networks and other stakeholders involved in trauma care, and we continue to build strong relationships in order to position ourselves for a strong and secure future.

At the heart of Day One are the people we support. We will continue to amplify the voices of those affected by major trauma, developing robust evaluation measures to evidence need, relevance and impact. A key component of our work and uniqueness, is our Peer Support service. This service continues to go from strength to strength, and the number of peer supporters has increased during the year, providing support on the telephone and in person at the Major Trauma Centre in Leeds. There has also been a large increase in the number of lived experience participation opportunities which includes our volunteers acting as proud ambassadors of the charity. It is our aim to ensure that ‘lived experience’ is at the heart of everything we do, and we will be developing our ‘Voice Influence and participation’ group to enable our volunteers to more formally contribute to our development plans.

We are delighted with our financial growth and continue to aim for long term sustainability across a diversified range of funding streams. We remain committed to long-term relationships with key partners including organisations, corporates, individuals and grant-making organisations, all of which are a vital part of our increasingly diverse funding portfolio. We are seeing strong growth in our supporter base and remain focussed on the acquisition of new supporters and donors over the next three years.

Our case for support is compelling and will continue to become more so as we underpin it with research and rich narrative from our beneficiaries, which is a key component of our Strategy Development Project. Day One is maturing as an organisation and we continue to carefully monitor and develop all aspects of the organisation as we grow and continue to develop our impact and credibility.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Day One Trauma Support is a company limited by guarantee without share capital, governed by its Memorandum and Articles of Association adopted on incorporation on 25 January 2021, and amended by special resolution on 31 March 2021. Our Articles of Association underpin how we operate, and our charitable objects are to preserve and protect good health for the public benefit of persons suffering from major trauma as detailed earlier in our report. It is a registered charity with the Charity Commission.

Day One does not have a share capital and the guaranteed liability of each member (trustee) is limited to £1. No member of the Board has an interest in shares required to be registered and reported under the Companies Act 2006. The charity does not have any subsidiaries.

Day One is overseen by a Board of Trustees, which consists of eleven Trustees, led by the Chair, who provide governance to the organisation. The Trustees formally meet as a Board at least four times a year to discuss, challenge and review the activities of Day One in line with the roles and responsibilities as defined by the Charity Commission.

The Trustees act on a voluntary basis and receive no remuneration for the performance of their duties. Trustee indemnity insurance is in place and paid for by Day One.

The Board delegates responsibility to three Committees, each led by a Trustee, which enhances the decision making of the Board. The Committees include the CEO and Senior Leadership Team members are in attendance. These sub-committees are:

Good governance is fundamental to our sustained success as a charity. With good governance in place, we are best placed to deliver our mission and achieve our objectives. It enables all our people to use their skills, together with our resources, to best effect. It helps ensure we are compliant with all relevant legislation, constantly reviewing the risks we are facing to provide standards of the highest quality, and supporting a positive culture, including for our volunteers. We continue to develop and build on our governance practices with the dedicated resource of our Governance Manager.

A Scheme of Delegation, which is agreed by the Board is in place, giving clarity on how decisions are made and who holds that responsibility. Operational decision making is delegated from the Board of Trustees to the Chief Executive. To allow effective operations, the Chief Executive has delegated authority for all operational matters including finance, fundraising, employment and the delivery of charitable activities. A Senior Leadership Team is in place to support operational decision-making comprising:

Lucy Nickson Chief Executive Vacant from February 2025 Director of Services Emily Smith Director of Finance and Resources Craig Linton Interim Director of Fundraising and Communications

Appointment, induction and training

Appointments to staff roles or Trustee roles are made on merit, following a robust recruitment campaign. We support our staff and Trustees with a formal onboarding process, including a tailored induction, mandatory staff training and role specific training.

New trustees are provided with key documentation to allow them to understand their role and responsibilities. An induction process is in place and additional relevant training is available.

Trustees are appointed for terms of three years and a Trustee who has served their term must retire at the next meeting of the Trustees that occurs nearest to the expiry of their term. A retiring Trustee who remains eligible may be re-appointed for a maximum of three consecutive terms of office including their initial term. The Trustees may, in circumstances which they consider to be exceptional, permit one or more of the

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Trustees to serve one or more additional consecutive terms of office, provided that any such further appointment may only take effect with the consent of at least 75 percent of the other Trustees.

Remuneration

We undertook a benchmarking exercise during 2024 to support us in updating our Pay Scale framework. The framework, associated policy, and pay scales were approved by the Board, and allow us to recognise and value the unique worth and contribution of every staff member. We remain committed to ensuring we pay our team a fair and appropriate salary informed by the local labour market and we are an accredited Living Wage employer.

FINANCIAL REVIEW

Overview

Incoming resources in the year to 31 March 2025 were £2,373,885 (2024: £1,120,293). Expenditure in the same period was £1,780,304 (2024: £1,105,122), resulting in net surplus for the year of £593,581 (2024: £15,170).

Income

The majority of income in the period relates to gifts and donations received from various organisations, including firms as part of strategic fundraising partnerships with our legal panel. In addition, the charity benefited from the generous support of individual and organisational donors. The increase in income is due to a combination of the first donation from The Wyss Medical Foundation, increased income from our legal panel, and an increase in fundraised income, including a fundraising challenge undertaken by our Patron.

Income of £750,000 was restricted to patient facing services including the Peer Support service, salaries of the Service Delivery team and grants to beneficiaries. A further £149,508 was restricted to funding the salary of an Outreach Worker, the ongoing expansion and promotion of this service and other associated costs.

All remaining income in the year was unrestricted.

Income from investments relates to interest on short term deposits of under three months.

Expenditure

Direct expenditure on charitable activities in the year totalled £955,883 (2024: £576,505), which was funded solely from incoming resources. Costs of £646,529 (2024: £438,374) relate to the salaries of staff within the Service Delivery and Development team, including our Caseworkers, Service Managers, Outreach worker and Peer Support team. A further £284,012 (2024: £125,413) of expenditure related to direct Patient Services and £25,342 (2024: £12,718) related to communication support for Patient Services. The costs of the Support function totalled £398,490 (2024: £265,546), including management and administration salaries, governance costs and other centralised costs such as IT, mobile phones and audit fees.

The remaining expenditure of £425,931 (2024: £263,071) relates to raising funds for the charity, which is critical for the future sustainability of the organisation. Expenditure of £223,035 (2024: £143,147) relates to staff salaries of the Fundraising and Communications team.

Capital Expenditure

£23,429 of computer equipment assets were capitalised during the period.

Financial position as of 31 March 2025

Net assets total £817,803 at the period end.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

Financial investments

The charity does not hold any financial investments.

RESERVES

In line with Charity Commission guidance, the Trustees have examined the charity’s requirements for reserves to ensure the continued furtherance of its objectives, whilst considering the main risks to the organisation. The Trustees recognise that holding reserves at an appropriate level allows Day One Trauma Support to be seen by its donors, beneficiaries, employees and other supporters as financially viable, and ready for unforeseen circumstances, new opportunities, and planning for the longer term.

The Trustees consider readily realisable (free) reserves to be the amount of reserves that are easily converted into cash, therefore excluding restricted funds, designated funds, and any part of unrestricted funds not readily available for spending. These unrestricted funds are required to:

Given the lifecycle stage of the organisation and the unpredictable nature of the charity’s income, the reserves policy of Day One, which has been approved by the Trustees, states that we should aim to hold a minimum of 2.5 months of salaries plus 1 month’s other expenditure, based on running costs.

This figure is £285,000 for the year ending 31 March 2025, based on average annual running costs. As of 31 March 2025, the total reserves of Day One were £817,803, of which £25,267 is fixed assets and £278 was restricted, therefore free reserves totalled £792,258 which is slightly above the target level.

The Trustees acknowledge that the level of reserves is high, however, believe this is a short-term position and is appropriate in light of the anticipated increase in activities of the charity, including an increase in staff numbers.

The Trustees continue to monitor the level of free reserves and the appropriateness of the Reserves Policy at regular intervals via the Finance, Audit and Risk Committee.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT)

YEAR ENDED 31 MARCH 2025

TRUSTEES’ RESPONSIBILITIES STATEMENT

The Charity Trustees (who are also the Directors of Day One Trauma Support for the purposes of company law) are responsible for preparing a Trustees’ Annual Report and Strategic Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for the year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of the resources of the Charity for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AUDITOR

TC Group has indicated its willingness to continue in office. Statement of disclosure of information to auditor The Trustees confirm that, at the date of the approval of these financial statements, so far as they are each aware:

By order of the Trustees

Susan Proctor Chair of the Board of Trustees

Dated: 22 December 2025

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF DAY ONE TRAUMA SUPPORT

Opinion

We have audited the financial statements of Day One Trauma Support (the ‘charitable company’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities (Including Income and Expenditure Account), the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF DAY ONE TRAUMA SUPPORT

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustee's responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We designed and executed procedures in line with our responsibilities to detect material misstatements in respect of irregularities, including fraud. These procedures, together with the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF DAY ONE TRAUMA SUPPORT

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements. There are inherent limitations in the audit procedures performed not least due to the following:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Hunter FCA Senior Statutory Auditor for and on behalf of TC Group Statutory Auditors

6 Queen Street Leeds LS1 2TW Date: 22 December 2025

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
2
Income from investments
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
4/5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
12
Reconciliation of funds:
Total funds brought forward
12
Total funds carried forward
12		 Unrestricted
funds
Restricted
funds
Total
2025
£
£
£


1,459,358
899,508
2,358,866
15,019
-
15,019
1,474,377
899,508
2,373,885
(428,851)
-
(428,851)
(426,519)
(924,934)
(1,351,453)
(855,370)
(924,934)
(1,780,304)
619,007
(25,426)
593,581
(4,653)
4,653
-
614,354
(20,773)
593,581
203,449
20,773
224,222
817,803
-
817,803		 Total
2024
£


1,120,176
116
1,120,292
(266,492)
(838,630)
(1,105,122)
15,170
-
15,170
209,051
224,221

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the period.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT BALANCE SHEET

AS AT 31 MARCH 2025

Note
Fixed asset
Tangible assets
Current assets
9
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one period
11
Net current assets
Total assets less current liabilities
Net assets
Funds
Restricted funds
12
Unrestricted funds
12
Total funds
12		 2025
£
25,267
156,849
865,025
1,021,874
(229,338)
792,536
817,803
817,803
0
817,803
817,803		 2024
£
10,361
109,839
294,506
404,345
(190,484)
213,861
224,222
224,222
20,773
203,449
224,222

The financial statements were approved and authorised for issue by the Board on 22 December 2025. Signed on behalf of the Board of Trustees

Susan Proctor Chair of the Board of Trustees

The notes on pages 25 to 32 form part of these financial statements.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT STATEMENT OF CASH FLOWS

YEAR ENDED 31 MARCH 2025

Note
Cash flow from/ (used in) operating activities
14
Net cash flow from operating activities
Cash flow from investing activities
Payments to acquire tangible fixed assets
Interest received
Net cash flow used in investing activities
Net increase/ (decrease) in cash and cash equivalents
Cash and cash equivalents at start of year
Cash and cash equivalents at end of year		 2025
£
578,975
578,975
(23,428)
14,972
(8,456)
570,519
294,506
865,025		 2024
£
(17,532)
(17,532)
(5,222)
116
(5,106)
(22,638)
317,144
294,506

Cash and cash equivalents consist of cash at bank and in hand.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a) General information and basis of preparation

Day One Trauma Support is a company limited by guarantee registered in the United Kingdom. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. The address of the registered office is:

E2A Joseph’s Well Hanover Walk

Leeds West Yorkshire England LS3 1AB

The nature of the Charity’s operations and principal activities are set out in the Trustees’ Annual Report.

The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Charities SORP (FRS 102): 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 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 Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling, which is the functional currency of the Charity, and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

(b) Funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the Charity has control over the item. Fair value is determined on the basis of the value of the gift to the Charity. For example, the amount the Charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the Charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Income from the provision of charitable services and government and other grants is recognised at fair value when the Charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred.

Investment income is earned on bank deposits and is recognised in the period in which it is receivable.

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

(e) Support costs allocation

Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, professional fees and governance costs. They are incurred directly in support of expenditure on the objects of the Charity and include project management carried out at the Charity’s Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is included in note 4.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

(f) Debtors and creditors receivable / payable within one period

Debtors and creditors with no stated interest rate and receivable or payable within one period are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(g) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening the deposit or similar account.

(h) Employee benefits

When employees have rendered service to the Charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The Charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(i) 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.

(j) Judgements and key sources of estimation uncertainty

Key sources of estimation uncertainty

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period include:

Deferred income

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

Allocation of support costs

The allocation of support costs on an activity basis is an estimate, including the allocation of support costs to restricted funds where applicable.

(k) Financial instruments

The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of financing transactions that don’t qualify as concessionary loans, which are subsequently measured at amortised cost using the effective interest method.

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

2 INCOME FROM DONATIONS AND LEGACIES

Donations and gifts
Grants
Fundraising and communication		 2025
2024
£
£
1,048,132
1,005,204
1,310,734
-
-
114,972
2,358,866
1,120,176

Total income from donations and legacies activities was £2,358,866 (2024- £1,120,176) £899,508 (2024 - £173,531) was attributable to restricted funds and £1,474,377 (2024- £946,761) was attributable to unrestricted funds.

3 INCOME FROM INVESTMENTS

3 INCOME FROM INVESTMENTS
Interest - deposits
Other		 2025
2024
£
£
11,585
-
3,434
2,501
15,019
2,501

4 ANALYSIS OF EXPENDITURE

Basis of
allocation
Costs directly allocated
Staff costs
Direct
Fundraising costs
Direct
Communications costs
Direct
Patient services
Direct
Total directly allocated costs
Support costs allocated to
activities
Management and admin
Usage
Communication and IT
Usage
Other office expenses
Usage
Bank charges
Usage
Audit fees
Governance
Legal fees
Governance
Total support costs
Total expenditure		 Raising
funds
Charitable
Activities
Total
2025
£
£
£
223,035
646,529
869,564
119,535
-
119,535
83,361
25,342
108,703
-
284,012
284,012
425,931
955,883
1,381,814
-
304,420
304,420
2,920
49,286
52,206
-
16,585
16,585
-
632
632
-
12,000
12,000
-
15,143
15,143
2,920
398,066
400,986
428,851
1,353,949
1,782,800

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Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

5 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Caseworker bedside support, Peer
Support and National Offer		 Directly
allocated
costs
Support costs
(excluding
Governance)
Support
Costs
(Governance)
Total
£
£
£
£
955,883
370,923
27,143
1,353,949
955,883
370,923
27,143
1,353,949

Expenditure on charitable activities was £1,351,453 (2024- £838,630), of which £924,934 (2024 - £162,514) was attributable to restricted and £855,370 (2024 - £676,116) was attributable to unrestricted funds.

6 AUDITOR’S REMUNERATION

Fees payable to the Charity’s auditor for the audit of the
Charity’s annual accounts		 2025
2024
£
£
12,000
7,920
12,000
7,920

7 TRUSTEES’ AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES

The Trustees neither received nor waived any remuneration during the period.

The total amount of employee benefits received by Key Management Personnel is £294,213.

The Trustees were reimbursed for direct expenses in the period totalling £1,300 (2024 - £nil)

8 STAFF COSTS AND EMPLOYEE BENEFITS

The average monthly number of employees and full time equivalent (FTE) during the period was as follows:

Service development and delivery
Fundraising and communication
Corporate services		 2025
2025
Number
FTE
12
12
6
6
5
5
23
23		 2024
2024
Number
FTE
8
8
5
5
4
4
17
17

The total staff costs and employee benefits was as follows:

Wages and salaries
Social security
Defined contribution pension costs		 2025
2024
£
£
939,024
661,278
101,934
70,217
50,493
35,707
1,091,451
767,202

There were two employees (2024- two) who received total employee benefits (excluding employer pension costs) of more than £60,000.

29

Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

9
FIXED ASSETS
Computer equipment
Total
£ £
Cost brought forward 15,659 15,659
Additions 23,429 23,429
At 31 March 2025 39,088 39,088
Accumulated Depreciation brought forward 5,299 5,299
Charge for the year 8,522 8,522
At 31 March 2025 13,821 13,821
Net book value
At 31 March 2025 25,267 25,267
10
DEBTORS
2025 2024
£ £
Trade debtors 109,068 35,200
Prepayments and accrued income 47,518 71,258
Other debtors 263 3,381
156,849 109,839

There was no provision for impairment of trade debtors in either the current or prior period.

11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE PERIOD

Trade creditors
Taxes and social security
Deferred income
Accruals
Other creditors
2025
2024
£
£
40,453
8,244
25,484
20,111
138,098
131,394
24,231
18,251
1,072
12,484
229,338
190,484

Deferred income

Deferred income at start of period
Released from previous periods
Resources deferred in the period
Deferred income at end of period		 2025
2024
£
£
131,394
100,938
(131,394)
(100,938)
138,098
131,394
138,098
131,394

30

Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

At the balance sheet date, the charity was holding funds received in advance in respect of unearned income from grants.

12 FUND RECONCILIATION

Restricted funds

Restricted Funds Balance at
1 April
2024
Income
Expenditure
£
£
£
20,773
899,508
(924,934)		 Transfers
Balance at
31 March
2025
£
£
4,653
-
20,773
899,508
(924,934)		 4,653
-

Unrestricted funds

Unrestricted Balance at
1 April
2024
Income
Expenditure
Transfers
Balance at
31 March
2025
£
£
£
£
£
203,449
1,474,377
(855,370)
(4,653)
817,803
203,449
1,474,377
(855,370)
(4,653)
817,803

Purposes of restricted funds

Kings Chambers provide funding to recruit and support an Outreach Worker with the purpose of engaging with more people across the major trauma network and supporting an increased number of major trauma patients.

There is some Grant income that is restricted to certain locations, non-salary related costs of providing essentials after major trauma and solely used for the charitable objects of the organisation.

Unrestricted general funds include:

a) Amounts to fund all charitable activities.

b) Amounts to fund all support and governance costs.

13 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2025 are represented by:

Fixed assets
Cash
Other current assets / liabilities
Total		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
25,267
-
-
25,267
864,747
-
278
865,025
(72,489)
-
-
(72,489)
817,525
-
278
817,803

31

Docusign Envelope ID: 3BA45B62-083D-40CD-B2C0-CAE635DD8CAD

DAY ONE TRAUMA SUPPORT NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

14 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for period
Interest receivable
Depreciation and impairment of tangible fixed assets
Changes in working capital:
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash flow from operating activities		 2025
£
593,581
(14,972)
8,522

587,131
(47,010)
38,854

578,975		 2024
£
15,170
(116)
3,765
18,819
(78,309)
41,957
(17,533)

15 PENSIONS AND POST-RETIREMENT BENEFITS

a) Defined contribution pension plans

The Charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £50,493 (2024 - £35,707).

The defined contribution liability as at 31 March 2025 is allocated to unrestricted funds and amounted to £414 (2024 - £nil).

16 FINANCIAL INSTRUMENTS

The carrying amounts of the Charity’s financial instruments are as follows:

Financial assets
Financial assets measured at amortised cost
Financial liabilities
Financial liabilities measured at amortised cost		 2025
£

865,025
865,025
187,813
187,813		 2024
£
294,506
294,506
169,757
169,757

17 OPERATING LEASE COMMITMENTS

At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows;

2025 2024 £ £ Within one year 21,152 - Between two and five years 38,778 59,930 -

32