OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-07-31-accounts

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

THE ARMY CATERING TRAINING TRUST

A Charitable Incorporated Organisation

Registered Charity No: 1197606

Annual Report and Accounts

Year ended 31 July 2024

FOOD SERVICES TRAINING WING DEFENCE LOGISTICS SCHOOL Alexis Soyer House Worthy Down Winchester Hampshire SO21 2RG

Independent Examiners

RADFORD & SERGEANT LTD Chartered Accountants & Business Advisors Building 3 Watchmoor Park CAMBERLEY Surrey GU15 3YL

Page 1 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

THE ARMY CATERING TRAINING TRUST

Annual Report and Accounts

Year ended 31 July 2024

INDEX
Page
Trustees' Report 3-10
Independent Examiners’ Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Accounts 14-17

Page 2 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

THE ARMY CATERING TRAINING TRUST TRUSTEES ANNUAL REPORT FOR YEAR ENDED 31 JULY 2024

BACKGROUND TO THE TRUST

  1. The Trust was set up in August 1997 for the purpose of administering the monies paid to the Army School of Catering, a sub-unit of the RLC Training Centre, St Omer, to provide support to those catering students selected to undertake the Apprenticeship programme and all other catering students involved in the award of an NVQ. On 1 April 2004 the title of the RLC Training Centre – St Omer was changed to the Defence Food Services School (DFSS) and the title Army School of Catering was subsumed within DFSS and moved from St Omer Barracks, Aldershot to Alexis Soyer House, Worthy Down, Winchester in February 2009. On 1 April 2011 DFSS was renamed Food Services Wing and became part of the Defence School of Logistics. On 01July 2018 Food Services Wing was renamed Food Services Training Wing and became part of the Defence College of Logistics and Personnel Administration.

  2. An initial agreement (no 480/96) between Hampshire TEC, later the Learning Skill Council (LSC) and now the Education & Skills Funding Agency (ESFA), stipulated that the funding paid shall not be used to finance any apprentice training as laid down as mandatory by the military. However, the funding can be used for the following:

  3. a. Registration, certification and administration of the Apprenticeship qualification programme.

  4. b. Registration costs for candidates.

  5. c. The cost of publications, books and resources in connection with the Apprenticeship programme.

  6. d. Additional qualifications and training in excess of that laid down by the military that is relevant to the Apprenticeship e.g., Food Hygiene certificate, additional craft skills, participation in catering events.

  7. e. Training costs of personnel in support of the Apprenticeship e.g., Training and Development awards and NVQ briefings.

  8. f. Costs associated with quality control of the Apprenticeship programme e.g., site visits and verifier and assessor meetings.

  9. g . Any other costs agreed in advance by ESFA (formerly Hampshire TEC).

CHANGE OF ENTITY

  1. On the 20 January 2022 the Army Catering Training Trust was granted Charitable Incorporated Organisation (CIO) status and was registered with the Charity Commission with the new registration number of 1197606. On that date the total assets of the old charity, registration number 1154751, were transferred to the new CIO and the old unincorporated charity was closed.

ADMINISTRATIVE DETAIL

  1. Title: The Army Catering Training Trust (ACTT). Charity number: 11976061

Page 3 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

REGISTERED ADDRESS

  1. Food Services Training Wing

Defence College of Logistics and Personnel Administration Alexis Soyer House Worthy Down Winchester Hampshire SO21 2RG

APPOINTMENT AND NAMES OF TRUSTEES

  1. There are currently 8 trustees. Two are Ex-officio Trustees and six are Co-opted Trustees.

  2. The names of the current Trustees are as follows:

a. Ex-officio Trustees

b. Co-opted Trustee

TRUSTEE TRAINING

  1. Ex-officio Trustees are appointed by virtue of the positions they hold in the management structure of the Food Services Training Wing, DLS, DCLPA and/or Army Headquarters. The co-opted trustees are selected by virtue of their familiarity with the aims and objectives of the programme. They are appointed for an initial period of three years and may be re-appointed for a further period of three years. There is no restriction on the number of times they may be re-appointed. The Managing Trustee/ Chair is selected by the Board of Trustees from all the appointed trustees and is appointed for a period of three years. This appointment may be extended for a further two years by the Board of Trustees, however, five years is the maximum tenure permitted. The trustees seek to follow the good practice “Charity Trustees Guide” issued by ICSA. On appointment trustees have an initial meeting with the senior trustee followed by briefings from the treasurer and fund manager and head of the Wing’s Continuous Professional Development Centre (CPD). They are issued with a welcome pack which includes a copy of the governing trust deed, copies of the previous three years reports and accounts and a copy of the Charity Commission’s guidance “The Essential Trustee: What you need to know”

BANKERS

Page 4 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

  1. The ACTT’s bankers are The Royal Bank of Scotland Plc, Holt's Farnborough Branch, Lawrie House, Victoria Road, Farnborough, Hants., GU14 7NR.

ACCOUNTANTS

  1. The ACTT’s reporting accountants are Radford & Sergeant Ltd, Chartered Accountants, Building 3, Watchmoor Park, Camberley, Surrey, GU15 3YL.

Page 5 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

LEGAL STATUS AND GOVERNING BODY DOCUMENT

  1. The legal status of the Trust is as a Charitable Incorporated Organisation; registered charity number 1197606 and the governing document is ACTT Constitution document registered with the Charity Commission on 20 January 2022.

OBJECTS AND RESTRICTIONS

  1. The Trust has the following objects and restrictions:

a. Objects:

To promote, in such ways as the Trust from time-to-time think fit, the efficiency of the army and in particular the Food Services Training Wing, DLS, DCLPA and maintain the current high standards of catering within the Army.

b. Restrictions:

In furtherance of the objectives but not otherwise, the Trustees shall have the following powers:

i. To make grants or loans to serving members of the Army to enable them to attend course, lectures, seminars, exhibitions, conferences and otherwise so as to improve their knowledge of and skills in catering and to enable them to attain qualifications and to achieve personal development.

ii. To make grants to the Wing generally and for such specific purposes as the Trustees from time to time think fit.

iii. To seek and accept grants from any source whatsoever.

iv. To raise funds and invite and receive contributions and donations: provided that in raising funds the Trustees shall not undertake any substantial permanent trading activity and shall conform to any relevant statutory regulations.

v. To take all necessary action for the publicising and disseminating of information concerning the trust and the Wing.

vi. Subject to such consents as may from time to time be required by law to buy, take on lease or in exchange, hire or otherwise acquire any property necessary for the achievement of the Objectives and to maintain and equip it for use and to lease exchange or otherwise dispose of the same.

vii. Subject to any consent required by law, to borrow money and to charge the whole or any part of the property of the Trust with repayment of the money so borrowed. viii. To co-operate with other charities, voluntary bodies and statutory authorities and other institutions or organisations operating in furtherance of the Objectives or for similar purposes and to exchange information and advice with them.

ix. To establish and support charitable trusts, associations or institutions formed for the objectives.

x. To appoint and constitute such advisory committees as the Trustees think fit.

xi. To employ such staff (who shall not be trustees) as the Trustees consider to be necessary and to make all reasonable and necessary provisions for the payment of pensions and superannuation to staff and their dependants.

xii. To permit any investments comprised in the Trust fund to be held in the name of any clearing bank, any trust corporation or any stock broking company which is a member of the London Stock Exchange (or any subsidiary of such a stock broking company) as nominee for the Trustees and to pay any such nominee reasonable and proper remuneration for acting as such.

xiii. To delegate to anyone or more of the Trustees the transaction of any business or the performance of any act required to be transacted or performed which is within the professional or business competence of such Trustee or Trustees: provided that the Trustees shall exercise

Page 6 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

reasonable supervision over any Trustee or Trustees acting on behalf under this provision and shall ensure that all their acts and proceedings are fully and promptly reported to them.

xiv. To accumulate monies belonging to the Trust fund for such period as may from time to time be authorised by law.

xv. To collect and disseminate information in all matters affecting the objects and exchange such information with other bodies or organisations having similar objects.

xvi. To invest the Trust fund not immediately required for the Objects in or upon such investments or securities as are authorised by the terms of this Deed.

xvii. To establish and operate both current accounts and deposit accounts with the banks and building societies in the name of the Trust: provided that cheques drawn on such accounts shall be signed by at least two Trustees.

xviii. To receive, take and accept gifts of monies, investments or such property whether subject to any special trusts or not.

xix. To do all such other lawful things as are necessary for the achievement of the Objects.

  1. The policies adopted by the charity to achieve the Objects are to encourage the pursuit and provide the support structure for the continuous professional development of Army caterers through the achievement of nationally recognisable industry awards.

ORGANISATION AND DECISION MAKING

  1. The day-to-day administration of the Trust and Trust fund is carried out by Captain (Retired) G Acott MBE who receives an honorarium. Meetings of the Trustees have taken place on a regular basis. At these meetings a projected income and forecast of fixed expenditure for the coming year is produced and agreed by the Trustees. Proposals for items of capital expenditure or other grants are also submitted to the meeting (using the QA procedure laid down) for consideration and approval.

  2. The Trust is part of the Army Apprenticeship Team (AAT) programme and draws its funding down through the AAT. The Trustees hold meetings in line with AAT policy with a minimum of 2 Maxi Commanding Officer’s Group (COG) and 2 Mini COG meetings annually. This gives the Trustees the opportunity to review systems, processes and procedures, evaluate input and output training data, reflect on the Self - Assessment Report (SAR) and adjust and update the Quality Improvement Plan (QIP). A current financial statement is presented for the Trustees to review and comment and proposals for expenditure are discussed and approved or rejected. The business plan is also reviewed, and adjustments are made, if necessary, to ensure that the business plan remains on track.

  3. The decision-making process of the Charity is one of consensus by the Trustees tempered by the limits placed on the Trust by both the Constitution document.

SERVICES OF UNPAID VOLUNTEERS

  1. The reliance of the Trust on the services of unpaid volunteers or donations in kind is confined to:

a . The time given by the appointed Trustees to attend meetings is approximately 8 hours per annum per trustee.

b. The Trust has no other intangible income or donations in kind.

FINANCIAL REVIEW

  1. The trust’s work is mainly reliant on income from the Education & Skills Funding Agency (ESFA) drawn down through the Army Apprenticeships Team (AAT). It also, occasionally, receives some small grants, less than £5,000 per annum, from the Savoy Educational Trust (SET) for specific purposes and higher-level qualifications unfunded by the ESFA.

Page 7 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

RESERVES

  1. The Trust has a reserve fund to give the Trust flexibility should government policy changes reduce funding for apprenticeships. This would allow all apprentices already on the programme to complete their qualification process. The Trustees felt that the amount of money needed for day-to-day operation kept in our current account should not exceed £100K and therefore any excess should be transferred to the reserve where it attracts a better interest rate.

OTHER ASSETS

  1. The Trust does not hold assets on behalf of others.

2023 - 24 YEAR REVIEW – ACHIEVEMENT & PERFORMANCE

  1. The contract year 2023-24 continues to see Army recruitment at least 40% below their indicated target for the contract year, the Royal Navy is also down on their initial forecast by 31%. Whilst further development opportunities, to provide EPA services to all three services are possible, any increase will not have a material effect on the income levels currently being seen. The CPD continues to deliver Functional Skills to Army Apprentices and changes in the delivery model, instigated by the employer, have seen improved outcomes for the apprentices in terms of both results and well-being. Low recruitment and apprentices arriving pre-qualified affects the number of apprentices being taught, but also allows the ACTT to focus support and delivery to help improve overall outcomes.

  2. Achievements rates continue to be very good, for the delivery of apprenticeship, with Production Chef level 2 attaining an overall rate of 90%, 36% above the national average. Overall rates have decreased this past year by 4%, mainly due to withdrawals and apprentices going past their planned end dates (PPED). This does influence funding for the ACTT, where a completion payment is paid per apprentice. Currently these outstanding payments stand at £44k. It should be noted that apprentices on the PPED list include those for welfare reasons, out of trade and apprentices not being confident and ready for assessment.

  3. End Point Assessments (EPA) continues to be delivered by both civilian, Army and Royal Navy Assessors, delivery for the various standards are:

a. Production Chef (i) Pass - 167 (ii) Distinction - 17 (iii) Fail - 3 b. Senior Production Chef (i) Pass - 13 (ii) Distinction - 1 (iii) Fail - 0 c. Facilities Management Supervisor (i) Pass - 6 (ii) Distinction - 0 (iii) Fail - 1

  1. The contract to deliver EPA services, for the Army and Royal Navy, continues until 31 July 2025. Army HQ initially indicated that an open tender process to continue these services would be issued in April 2024. This new tender has now been delayed until January 2025 and therefore presents a challenge to the ACTT in planning beyond July 2025.The delivery of administration services and Functional Skills qualifications runs until 31 July 2025. The Army have now decided that this contract will be subsumed with the much larger contract delivering training to the remainder of the RLC. Due to the size and nature of this new contract, with the ACTT not holding the relevant competencies for delivery of training to the wider RLC, the ACTT will not be tendering for this new contract. The CPD Centre will cease to offer these services from 31 July 2025, followed by a handover to a new provider. It is evident that the ACTT will need to reduce the overall

Page 8 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

expenditure and therefore will reduce the staff provided by Morsons International, this has been communicated to both Morsons and their staff.

  1. During the past 12 months the ACTT have completed regulatory requirements with Ofqual. This included the annual ‘Statement of Compliance’, where no follow-up action was required. Ofqual also observed training provided by the CPD Centre, to Assessors and IQA’s, again this was followed with no further action. As this report is being written the ACTT is currently completing a Technical Evaluation of the Production Chef Standard delivery. The outcomes from this evaluation have yet to be published by Ofqual.

  2. Due to changes is standards and quality assurance activities the CPD Centre continues to develop its resources, training and assessment instruments. These include:

Serial Task Remarks
1 Review of Production Chef resources and
assessment instruments		 This is an ongoing task that will be repeated
in August 2024
This will be reviewed again later in the year
following the introduction of a new standard
for this apprenticeship currently in
developmentwith IfA&TE.
2 Review of Senior Production Chef resources
and assessment instruments		 This is an ongoing task that will be repeated
in September 2024
Another review will be conducted as it is
anticipated that this standard will be re-
written inearly2025.
3 Review of Facilities Management Supervisor
resources and assessment instruments		 This is an ongoing task that will be repeated
in October 2024.
Development of new assessment
instruments and resources will take place
during summer of 2025, following the
introduction of a new standard, v1.1, is
introduced.
4 Standardisation of Assessors and IQA’s to
ensure reliable and fair assessments are
delivered on behalf the ACTT		 The ACTT continues to provide the
resources for this requirement. A review,
within the IQA group, will take place in
August 2024 to reduce these practices
following the successful being delivery of
EPAservice by theAssessors.
5 Cyber Essentials + An application for CE+ will be supported in
December 2024, continuing the ACTT’s
quality improvement policy in terms if Data
Protection.
6 Provide a Level 3&4 Nutrition course to be
delivered by the AWO and funded by the
ACTT.		 Awaiting approval from the ACTT Trustees.
7 Support IfA&TE in the updating of the
Production Chef standard		 The ACTT is providing support in the drafting
of the new Production Chef standard, this
willcontinue until Dec24.

  1. The primary role of the CPD Centre continues to be the administration of apprenticeship records on behalf of Army HQ. Its secondary role is the delivery of EPA for Production, Senior Production Chef and Facilities Management Supervisor Standards as an EPAO for both the Army and the Royal Navy. The successful outcome of any future contract negotiations will be key to the continued deliver of EPA services, possibly to all three services.

  2. The delivery of nutrition qualifications, to both the Army and Royal Air Force, continues but numbers remain very low. Whilst the Army is keen to develop their nutrition expertise, including qualifications, to its personnel development is slow. The ACTT will continue to support the delivery currently and is awaiting the outcome of decisions of the Army in this area.

Page 9 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

  1. The CPD currently offers the following qualifications: Level 1 Functional Skills (English & Maths) Level 2 Functional Skills (English & Math) Level 3 Award in Nutrition for Health Level 4 Award in Nutrition Level 4 Certificate in Nutrition for Food Service Providers (Armed Forces) Level 4 Certificate in Nutrition of Physical Activity & Sport

  2. Highfield Awarding Body have now been the awarding organisation, for Functional Skills, for some 18 months and the relationship with the ACTT is good. Overall, the support and resources provided have allowed the Functional Skills staff to improve the quality of delivery and improvement in outcomes for learners. The QAC and his deputy will continue to research development opportunities to enhance the provision of the ACTT to the Army Chef fraternity.

FUND DEFICIT

  1. There is no fund deficit.

MAJOR RISK STATEMENT

  1. Nil.

Page 10 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

Independent Examiners’ Report to the Trustees of

The Army Catering Training Trust

I have examined the financial statements of The Army Catering Training Trust for the Year ended 31 July 2024 on pages eleven to sixteen. These financial statements have been prepared in accordance with the accounting policies set out therein and the requirements of the 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 (FRS102) (effective 1 January 2019).

Respective responsibilities of trustees and examiners

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(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiners’ 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 examiners’ 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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting

  4. requirements of the Charities Act have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

20/09/2024

……………………………………… …………………………

Kim Swain MA (Oxon) FCA Date Radford & Sergeant Ltd Chartered Accountants Building 3 Watchmoor Park Camberley Surrey GU15 3YL

Page 11 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

The Army Catering Training Trust

Statement of Financial Activities – Year ended 31 July 2024

Note
Restricted
funds
£
Income from:
Bank deposit interest
-
DB Finance
-
(AWBL)/FSSC
Total
Incoming
-
Resources
Expenditure on:
Charitable expenditure:
Property
-
Exams/Assessments
-
Accountants fee
-
Administration
-
expenses
Personnel training
-
Grant refund
-
Wages
3
-
Total
-
Resources
Expended
Net Resources
Received
-
Before
Transfers
Transfer between funds
-
Net
-
Resources
Received
Balance 1 Aug 2023
4
-
Balance 31 July 2024
4		 31/07/24
31/07/23
Unrestricted
Total funds
Total funds
funds
£
£
£
25,780
25,780
10,209
322,133
322,133
353,879
347,913
347,913
364,088
6,601
6,601
9,231
6,658
6,658
15,836
2,478
2,478
2,481
53,120
53,120
43,465
-
-
-
-
275,695
275,695
279,078
344,552
344,552
350,091
3,361
3,361
13,997
-
-
3,361
3,361
13,997
881,967
881,967
867,970
885,327
885,327
881,967

Page 12 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

The Army Catering Training Trust

Balance Sheet – Year ended 31 July 2024

Fixed Assets
Note
2024
£
Tangible assets
4
Current Assets
Debtor
Trade debtors
Cash at bank and in hand
Sundry creditors
Salaries
Accountants’ fee
Trade creditor
Net Current Assets
Total Net Assets
Funds:
Unrestricted funds
4
Restricted funds
Total Funds		 2023
£
6,296
11,415
60,930
89,252
-
-
820,382
783,580
881,312
872,832
2,280
2,280
-
-
879,032
870,552
885,328
881,967
885,328
881,967
-
-
885,328
881,967

Approved by the Board of Trustees and signed on their behalf:

20/09/2024
Managing Trustee M R Appleton
Treasurer and Trust Administrator G Acott MBE 19/09/2024

Page 13 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

The Army Catering Training Trust

Notes to the Accounts

Year ended 31 July 2024

1 Accounting Policies

The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) (Charities SORP (FRS102)).

The Army Catering Training Trust is a public benefit entity.

b Preparation of the accounts on a going concern basis

The accounts have been prepared on a going concern basis.

c Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation except where, in the Trustees’ opinion, it is appropriate to write the asset off in the period in which it is acquired. Where depreciation is provided, it is calculated using the following rates:

Computer equipment - 25% reducing balance basis

Plant and machinery - 25% straight-line basis

c Income recognition

Donations are accounted for in the period in which they are received.

Grant income is recognised when the Trust becomes entitled to the grant, which is generated in part when students register and the balance on completion of training.

Interest income is recognised when received.

d Direct Charitable Expenditure

Expenditure is charged in the accounts when it is payable by the Trust.

e Taxation

The Trust is exempt from UK taxation.

f Value Added Tax

The Trust is not registered for VAT and irrecoverable VAT is included in the costs.

g Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. As at 31 July 2024 the Trust’s funds consisted of £885,328 unrestricted funds and £NIL of restricted funds.

Page 14 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

The Army Catering Training Trust

Notes to the Accounts (continued)

Year ended 31 July 2024

h Debtors

Debtors are recognised at the settlement amount due after any discounts offered. Prepayments are valued at the amount prepaid net of any discounts

I Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

K 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 of the deposit or similar account.

j Related Party Transactions

There have been no related party transactions.

2 Legal status of the Trust

The Trust is a Charitable Incorporated Organisation and has no share capital .

3 Staff Costs

The trustees have not been paid any remuneration or received any other benefit from employment with the charity or a related entity. No trustee expenses were reimbursed during the year.

No employee received remuneration of more than £60,000.

2024 2023
£ £
Wages and salaries 275,695 279,077

The average number of staff employed calculated as full time equivalents during the period was:

Administration 9 9
Key Skills Deliverer 1 1
Total 10 10

Page 15 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

The Army Catering Training Trust

Notes to the Accounts (continued)

Year ended 31 July 2024

4
Movement in funds
Balance at Net movement Transfer Balance at
01/08/2023 in funds b etween funds 31/07/2024
£ £ £ £
Unrestricted funds
General fund 881,967 3,361 - 885,328
Restricted funds
S.E.T. – Personnel - - - -
training
Total funds 881,967 3,361 - 885,328
Net movement in funds, included in above, is as follows:
Incoming Resources Net movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 393,199 389,898 3,361
Restricted funds
S.E.T – Personnel - - -
training
Total funds
393,199 389,898 3,361

Page 16 of 17

Docusign Envelope ID: F7A1AFDE-8A57-42A7-8141-82902905AB59 DocuSign Envelope ID: 9C1C961E-947A-462A-B405-62D2FC33E780 379E62D6-5215-4857-8458-605314E6CFE4

The Army Catering Training Trust Notes to the Accounts (continued)

Year ended 31 July 2024

5 Fixed Assets

Computer
Equipment Total
£ £
Cost
Brought forward 31,448 31,448
Additions 1,481 1,481
Disposals (55) (55)
Total Cost 32,874 32,874
Brought forward 20,032 20,032
Eliminated on disposal -
Charge for the year 6,546 6,546
Total Depn 26,578 26,578
NBV 31 07 24 CB 6,296 6,296
NBV 31 07 23 BF 11,415 11,415

Page 17 of 17