Do¢u•*n Envelop• ID". 31E1253&17EC442*AC2A4)53FFOA383FA
THEARMYCATERING
TRAINING TRUST
A Charltable Incorporated Organlsatlon
Registered Chaflty No: 1197606
Annual Report and Accounts
Year ended 31 July 2025
Arniy Catering
Training Trust
CATERING TRAINING WING, DCLPA
Worthy Down
Wlnchester
Hampshire
S0212RG
Inde
endent Examlners
RADFORD & SERGEANT LTD
Chartered Accountant5 & 8u$lness Advlsors
Quatro House
Lyon Way. Frimley Road
CAMBERLEY
Surrey
GU167ER
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TH
ARMY
ATE
IN
TRAININ
TR
Annu
ort and Accoun
nded 31
INDEX
Page
&9
Trustees. Rewrt
Independent Examiners, ReFVJrt
10
Statement of Financial Acbvrbes
11
Balance Sheet
12
Notes to the Acc4)unts
1>16
Page 2 of 16

DtLuJkJn Envdow ID". 31E12539-17DC4424-AC2A-053FFOA383FA
THE ARMY CATERING TRAINING TRUSTTRUSTEES ANN
FOR YEAR ENDED 31 JULY 2025
AL REPORT
ACKGROUND TO THE TRUST
The Tnjsl was set up in Augusl 1997 for the purpose of administering the monies paid to the
Army School of Catering, a su￿unit ol the RLC Training Centre, Sl Omer. lo 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- Sl Omer was
changed to the Defence Food Services School IDFSS) and the title Army School of Catering was
subsumed within DFSS and moved from St Omer Barracks. Aldershot to Alexis Soyer House, Worthy
Down, Winchesler in February 2009. On 1 April 2011 DFSS was renamed Food servI￿s Wing and
became part of the Defence School of Logistics. On 01July 2018 Food Servi￿$ Wing was renamed
Food Services Training Wing and became part of the Defence College of Logists"cs and Personnel
Adminislralion. Foc*J Services Training Wing has been renamed Catering Training Wing.
An initial agreement Ino 4801961 between Hampshire TEC. later the Learning Skill Council ILSC)
and now Ihe Education & Skills Funding Agency IESFAI, stipulated that the funding paid shall not be
used lo finance any apprentice training as laid down as mandatory by the military. However. the funding
can be used for the following..
Registration, certificats'on and administration of the Apprenticeship qualificalion
programme.
Registration costs for candidates.
The cost of publications. t￿kS and resources in connection with the Apprenticeship
programme.
Additional qualifications and training in excess of that laid down by the military that Is
relevant lo the Apprenbceship e.g. Food Hygiene certificate, additional craft skills,
participation In catering events.
Training costs of personnel in SUPFQrt of the Apprents'ceship e.g., Training and
Development awards and NVQ briefings.
Costs associated with quality control of the Apprenticeship programme e.g., sile visits and
verifier and assessor meetings.
Any other costs agreed in advance by ESFA (fom)erty Hampshire TECI-
CHANGE OF
NTITY
On the 20 January 2022 the Army Catering Training Twst was granted Charitable Incorporated
Organisation (CIO) status and was registered with the Charily Commission wilh the new registration
number of 1197606. On Ihat dale the total assets of the old chanty. registration number 1154751. were
transferred to the new CIO and the old unincorporated charity was dosed.
ADMI
ISTRATIVE DETAIL
Title..
The Amiy Catenng Training Trust IACTT).
11976061
Charity number=
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REGISTERED A
DRES
Catenng Training WirffJ, DCLPA
Worthy Down
Winchester
Hampshire
S0212RG
APPOINTMENT AND NAMES OF TRUSTEE
There are currendy 7 twstees. Two are Exvofficio Trustees and six are co￿pted Trustees.
The names of the current Trustees are as follows..
a. Ex-
es
Major Benjamin Robert RLC- Officer Commanding, Catering Training Wing.
IAppointed 05 Sep 24)
Warrant Officer Class 1 Martin Foulds RLC, Command Food Service Warrant
Offiw, Head of Trade. Amiy Headquarters. IRe- Appointed 28 May 251
lees
James Russell Webt￿Fryer- Chair and Managing Trustee (Appointed 13 Aug
251
Lieutenant Colonel (Rets'red) Marcus Richard Applelon- Pasi Masler, Worshipful
Cornpany of Cooks. (Re -Appointed 13 Aug 25)
Darrin Karl Sinclair IR&Appoinled 03 24)
Helen Camey IAppointed 29 Jan 241
Stephen Wharton IAppointed 27 Jan 241
Andrew Jones (Appointed 17 May 241
SSJI Michele Elaine Hunter RLC (Apw'rnted13 Dec 221
iv.
i.
TRUSTEE TRAINING
Ex-officio Trustees are appointed by virtue of the posrtiMs they hold in the management struclure
of the Catering Training Wing. DLS, DCLPA andlor Amy Headquarters. The CO•opled Iruslees are
selected virtue of their familianty with the aims 8nd objectives of the programme. They are appointed for
an initial penod of three years and may be re-appointed for a lurther peric*J of three years. The￿ is no
reslriclion on the number of limes they may be re•appoinled. The Managing Tnjsteel Chair is selerted by
the Board of Trustees from all the appointed trustees and Is appointed for a penod of three years. This
appointment may be extended for a further years by the Board of Trustees however, five years is the
maximum lenure pemiitted. The trustees seek to follow the gocxj praclice "Charity Trustees Guide" issued
by ICSA. On appointment Iruslees have an Initial meeting wth the senior truslee followed by briefings
from the treasurer and fund manager and head of the Wing s Continuous Professional Development
Centre ICPDI. They are issued with a welwme pack vthich indudes a copy of the governing trust deed,
copies of the previous three years reports and accounts and a copy of the Charity Commission's 9uidance
"The Essential Trustee.. What YOU need to kno
BANKER
The ACTT'S bankers are The Royal Bank of Scotland Plc, Holt's Famborough Branch, Lawrse
House. Victoria Road, Famborough. Hants.. GU14 7NR.
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Docuswan Envelcye10.. 31EI2539-17￿442￿Ac2￿3FF(￿4?83FA
NTAN
10.
The ACTT'S reporting accountants are Radford & Ser
Building, Lyon Way, Frimley Road, Camberley. Suryey, GU1
eanl Ltd. Chartered Accountants. Quattro
7ER
LEGAL STATU
AND GOVERNING BODY DOCUMENT
The legal stslus of the Trusl Is as a Charitable Incorporaled Organisation., ￿gistered charity
number 1197606 and the goveming document Is ACTT ConstrtLStion document registered wilh the
Charity Commission on 20 January 2022.
OBJECTS AND RESTRICTIONS
12.
The Trust has the following ¢)bjects and restn"dions:
To promote, in such ways as Ihe Trust from lime-to-time thinks fil. the efficiency of the amiy and
in particular the Calenng Training Wing. DLS. DCLPA and maintain the current high standards
of catering within the Amy.
R lrictsons..
In furtherance of the obj'eth'ves bLs1 not othervise. the Tru51ees shall have the following powers..
To make grants or103ns to serving members of the Army to enable them to attend
ourse. lectures. seminars, exhibitsons, conferences and olherwise so as to improve their
kno￿edge of and skills in calering and to enable them to attain qualificab'ons and to achieve
personal development.
To make grants to the Wing generally and for such specific Pufposes as the Twstees
from lime to lime Ihink fit.
To seek and accept granls from any source whatsoever.
iv.
To raise funds and Invite and receive conlnbutions an(J donats'ons". provided that in raising
funds the Trustees shall not undertake any substantial pemanenl trading activity and shall
conform to any relevant statutory regulations.
To take all necessary ackn.on l(K the ￿bI￿l$1ng and disserninats'ng infomation concerning
the trust and Ihe Wing.
Subject lo such consents as may from ts'rne to time be required by law to buy, take on
lease or in exchange, hire or olhewse acquire any property necessary for Ihe achievement of
the Objectives and to maintain and equip it for use and lo lease exthange or olherwise dispose of
the same.
Subject to any consent required by law. to borrow money and to charge the whole or any
part of the property of the Tnjsl with repayment of the money so borrowed.
To CA>operale with other charits'es, voluntary bodies and statutory authorities and other
institutions or organisations operating in fijrtherance of the Objectives or for similar purposes and
lo exchange information and advice wilh them.
ix.
To establish and support chantsble trusts, associations or instilulions formed for the
objectives.
To appoint and constitute such advisory committees as the Trustees think fft.
xi.
To employ such staff (who shall not be trustees) as the Tfustees consider to be necessary
and to make all reasonable and necessary provisions for the payment of pensions and
supeTannuation lo staff and their dependents.
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To pennit any investments compnsed in the Trust fvnd to be held in the rbame of any
clearing bank. any trust corporation or any stock broking company which is a member of the
London Stock Exchange lor any subsidiary of such a stock broking company) as nominee for the
Trustees and lo pay any such nominee reasonable and proper remuneration for acting as such.
To delegate to anyone or more of the Trustees the transaction of any business or Ihe
performance of any act required to be transacted or perfonned which is within the professional or
business competence of such Trustee or Trustees." provided that the Trustees shall exercise
reasonable supervision over any Trustee or Trustees athng on behalf under this provision and
shall ensure thal all their acts and proceedings are fully and promplly reported to them.
xiv.
To attumulate monies belonging to the Trust fund f¢y such penod as m8y from time
to tsme be authonsed by law.
To collecl and disseminate inlomiabon in all matters affecting the oblects and exchange
such information wth other bodies or organisats.ons having similar objects.
To invest the Trust fund not imme(Jiately required for the Obiects in or upon such
Investments or securities as are authorised by the tems of this Deed.
xvii.
To establish and operate both current accounts and deposit accounts with Ihe banks and
building socielies in the name of the Trust.. provided that cheques drawn on such accounts shall
be signed by al least two Trustees.
To receive. lake and accept gifts of monies. investments or such property whether subject
to any special InJsls or not.
xix.
To do all such other lavAul things as are necessary for the achievement of Ihe Objects.
13.
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.
ANISATION AND DE
ISION MAKIN
14.
The day-to-day administration of the Trust and Trust lund is carried out by Captain (Retired) G
Acott MBE who receives an honorarium. Meetings ol the Trustees have taken place on a regular basis.
Ai these meetings a projected income and forecast of fixed expenditu￿ for the coming year is produced
and agreed by the Trustee5. Proposals for items of capital expendilure or other grants are also submitted
lo the meeting (using the QA procedure laid down) for consideration and approval.
15.
The Trusl is part of the Army Apprenticeship Team IAATI programme and draws ils funding down
through the AAT. The Trustees hold meebngs in line wth AAT pdicy with a minimum of 2 Maxi
Commanding Officer's Group ICOGI and 2 Mini COG meetings annually. This gives the Truslees thè
opportunity to review systems, processes and procedures, evalu8le input and output training data, reflect
on the Self- Assessment Report (SARI and adjust and update the Quality Improvement Plan IQIPI. A
current financial statement is presented for the Trustees to review and comment and proposals for
expenditure are discussed and approved or reiecled. The business plan Is also revie4ved, and
adjustments are made, if necessary. lo ensure that Ihe bu&ness plan remains on track.
16.
The decision-making process of the Charity is one of consensus by the Trustees tempered by the
limits pla￿d on the Trust by both Ihe Constitution document.
RVIC
PAID V
NTEE
17.
The reliance of the Trust on the services of unpaid volunteers or donations in kind Is confined to..
The time given by the appointed Trustees to attend meetsngs Is approximately 8
hours per annum per trustee.
The Trust has no other intangitAe inc4)me or donathThs in kind.
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Drxusyn En¥*cy ID." 31E12539.17DC4424-AC2A-053FFOA383FA
FINANCIAL REVIEW
18. The trust's work is mainly reliant ¢)n income from the Educatson & Skills Funding Agency IESFAI
drawn down through the Amiy Apprenticeships Team {AATI. It also, occasionally. receives sorne 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.
RV
19. The Trust has a ￿SerVe fund to give the Trust flexibility should government policy changes reduce
funding for apprenliceships. This would allow all apprentices already on programme lo complete their
qualrfication process. The Trustees felt that the amount of money needed for day-tcpday operatr'on kept
in our current account should not exceed £1 OOK and therefore any excess should be transferred to the
reserve where it attracts a better interest rate.
HER
20. The Trust does not hold assets on behalf of others.
4- 25 YEAR REVI
HIEVEM
NT
PERFORMANCE
21. The contract year 2024-25 has continued to see a fall in the recruiting of Amiy personnel, however
this has been offset by an increase in the numbers of RN personnel Lbndertaking the EPA process.
Following changes to the Amiy contract the ACTT has ceased, WEF 31 Jul 25, to provide any
administration services or Funclional Ski115 teaching and support to the main Amy contract. Following a
successful bid the ACTT will now provide only EPA services to the Army chef cohort. for three different
standards, and the RN Productson Chef apprenticeship.
22. The Amy, as the training provider. continues lo see achievement rates above the national averages,
bul has seen a fall since the last review of 110/.. However, this Is based on P11 figures. the latest
available. and it Is likely that the fall in achievement rates will be doser lo 5 % overall for the year. Whilst
Functional Skills, especially Math's. continue to prove a challenge. there has been a marked increase in
the failures of Individuals undertaking EPA, seen In the Facilitses Management SupeNisor {FMSI
Standard.
23. End Point Assessments have now been delivered for 4years and six months. most assessments
continue lo be delivered face-lo-face. except for ihe Facilities Management SupeThisor IFMSI EPA In part
this Is to support the delivery model undertaken by the Army. where workshops have been developed in
CTW. with assessments taking place online. either dunng the workshop or when individuals retum to their
units. Many apprentices prefer to relum to CTW for the assessments. lo reduce the pressure within the
workplace.
EPA Production Chef achievements
Pass
142 (Army 44 1 RN 981
Disbnction 8 (Army 4 1 RN 41
EPA Senior Production Chef achievements
Pass
Distinction
10
EPA Facilib"es Management Supervis
Pass
10
Distinction Nil
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DoCu$￿n En¥elop•10. 31E1253W170C4424AC2A￿53FFQ￿383FA
24. This past year has seen an increase in Ihe number of assessments delivered to the Anny.. however,
factors including deployments and exercise continue to influence Ihe availaky'lity of individuals lo
undertake their assessments. Increased numbers of assessments are also being delivered by the QAC &
DQAC. this is due lo the pressures within the system and the availability of Assessors lo support the
process. During this past year. the RN Assessors have contsnued lo have a high turnover and have had
detrimental effect on the delivery of services due lo the continued need lo provide training and more
robust and effective quality assurance provision. Access to individuals on vessels Is also proving to be an
obstacle to providing timely services. this may be due lo the vessel's WOTk I deployment routine or the
individuals not engaging with the process and Team Fisher, the training provider.
25. Ofqual conducted a technical review of the Produth'on Chef standar(l. The overall review was 9ood
with some guidance lo ensure compliance. This included the development of further guidance for the
employer and Awprents'ce, in terms of EPA Information and was introduced to all tt)ree standards d6livered
by the ACTh.
26. Functional Skills continued with the delivery following the cOMp￿tron of the DCB courses. vthere
allocations for the Field Am)y were managed by the Functional Skills Lead. Sara Johnson. Pass rates for
English are very good al 97D/o+ Math's continues to be a challenge, especially at Level 2. but continued
support and 1-2-1 leaming has allowed individuals to improve. The Army policy of supporting individuals
in the Field Army, by using Basic Skills Development Managers in Education Centre's. ensure leamers on
program conlin¢Je lo receive support after failing the exam three times.
Functlonal Skllls Achl•vem•nts
English Reatjing
Level 1- 100%
Level 2- 85Vo
English Writing
Level 1 100%
Level 2- 100%
English Speaking & listening
Level 1- 100%
Level 2- 100%
Math's
Level 1 50 /0
Level 2- 420/ty
27. A change In govemment has also seen further pressures wthin the assessment environment with
continued uncertainly about the delivery model to be adopted by the Amy and Royal Navy following the
decision to make fundamental changes to the prowsion of assessments lo apprentices.
28. The CPD Centre has continued as an Approved Centre for nulnlion qualifications. with the Royal
Society for Public Health IRSPHI, with Ihe qualificalions being undertaken by the Royal ￿'r Force.
Although the seNi¢e is directed at the Army. few individuals have completed qualifications during this past
year. The CPD Centre continues to endeavor to influence the undertaking of the qualifications within its
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Oowsvrt Envebpe ID." 31El?￿17c￿4424-Ac2A-DS3FFlI13SjFA
limited capacity. Support for this delivery. in terms of Assessments & QA, is provided by individuals
outside of the Centre. including past CPD Warrant Officers and RAF personnel.
29. Standardisalion of the Assessors continues to be supported by the Board of Trustees. with at least
three face-l(Fface meetings taking place in the past year. These meetings have also been attended by
both the Managing Trustee and other members of the ACTh, deaTly demonstrating to the Assessment
Teams the importance that they attach to this process. Support has also been provided by individual
Trustees to enhance the overall delivery of slandardisab'on and quality assurance to the Team.
30. Whilst Ihe QAC & DaAC continue to support the development of resources and support the provision,
the curTent uncertainly within the assessment environment negates undertaking too much development
activities until il is clear what is required going forward. 11 is thought that further clanty within this area will
be provided by Skills England, the new apprentsceship provision agency, in the Autum of 2025. Much of
the QAC & DQAC time is now being taken up wth the delivery of assessments. this is due to Assessors
availability in their current roles.
31. The Acrr were awarded a &year contract to deliver EPA serwces to both the Amy and RN Chef
CEG'S. This change in the contract provision has seen the ACTT reduce the number of members of
Morson staff frorn 5 to 2, the aAC & DQAC WEF 01 Aug 25. Whilst the Trust continues to pay for
administration and FS support, until October 25. this is to ensure the smooth handover of responsibilities
to Pearson TQ the new support provider. The awarding of this conlracl has also required the ACTT to
enhance its capabilities within the Data Security environment. All ACTT individuals. with access to the
network, now have systems continually monilored and backed up, with recor(Is kept for 7 years within
data cenlers in the UK. Enhancemenls have also been made by employing experts. N-able. lo ensure the
systems used for the delivery of services are safe. robust and ensure they SLtpport the continuity of
services. The aAC has undertaken training in Cyber Security. io be followed by the DQAC in the coming
months.
32. The CPD Centre delivers the following qualrficallons:
Level 3 Award in Nutrilion for Health
Level 4 Award in Nulntion
Level 4 Certificate in Nutriknon for Fo(Kl Service Providers (Armed Forces)
Opportunities for further development of qualificatsons and support would conlinue to better support the
Chef CEG.
ND DEFICIT
33. There is no fvnd deficit.
MAJOR RISK
TAT
MENT
34. Nil.
-S*rt•d by
DwAV￿tr{. w10r2025
3011012025
Oc74=7813L)￿-.l
J Webb-Fryer MEd. Cmgr. FCMI.
Managing Trustee
G Acott MBE
Treasufer and Trust Adminislr8lor
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Docu8wan En￿￿0p• ID 31E1253W17DC4424AC2A4153FFOA383FA
Inde
ndenl Examln
h• TTUSt0e8 of
The Ami
aterin
TralnS Trust
I have examined the financial stslemenls of The Amiy 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 the￿in and the requiremenls of the Statement of Recommended Practice
applicable to charities prepanng their ac¢ounts in accordance with the Finanoal Reports"ng Stand8rd
applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 2019).
Respectlve r•iponslbllltl•s of trustees and examln•rn
The charity's Trustees are responsible for the preparation of Ihe accounts. The charity's Trustees
consider that an audit is not reqUI￿d for this year under section 144121 of the Charities Act 2011 (the
Charities Act) and that an independent examinats'on is needed. It is my responsibility to..
examine the accounls under section 145 ofthe Charities Act.
to follow the procedures laid down in Ihe general Directions given by the Charity Commission (under
sectson 14515)Ib) of the Charibes Acl, and lo state vthether pa￿cular matters have come to my attention.
Basls of Independonl axamSn•rs' slat•rnent
My examination was carried out in accordance wth general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a cotnparison of the
accounts presented with those records. 11 also indudes consideration of any unusual items or disclosures
in the accounts and seeking explanations from the trustees concerning any such matters. The procedures
Ljndertaken do not provide all the evidence that would be required In an audit, and consequently no opinion
is given as lo whether the accounts present a 'lrue and fair view and the report is limited to those matters
set out in the Statement below.
Inde
mln
In connection with my examinalion. no matter has come to my attentThi".
1. which gives me reasonable cause to believe that in any material respect. the requirements..
lo keep accounting records in accordance with section 130 of the Chanlies Act, and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the Charities A
have not been met..
2. to which, in my opinion, attents'on shouSd be drawn in order to enable a proper understanding of the
accoLAnts lo be reached.
O¢¢uJW•d¥y."
XV1012025
3Q7bD&377274F2
Kim Swain MA (Oxonl FCA
Radford & Sergeanl Ltd
Date
Surrey
GU167ER
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Docusvjn Envelcpe ID. 31E12s￿l7DC4424.Ac2A-0s3FFTh4JS3FA
Inln
31107125
31107124
Not•
R•slricted
lunds
Unrestrlcted
lunds
Total funds
Totsl funds
Incom• from:
Bank de￿srt Interest
22.941
22,941
25,780
D8 Finance
392.766
392,766
322,133
IAWBLYFSSC
Grant
2.636
2,636
Totsl
In¢omSng
Re$ourc••
418,343
Exyndftur• on..
Challta￿e exp8ThJilure'.
Property
5,957
5.957
6,601
Exam￿AsSeSsMents
18.967
18.967
6,658
Accnuntsnts fee
2,538
2.478
Administrat
expenses
62.261
62,261
53.120
Personnel training
Granl ￿lUnd
Wages
295.652
295,652
275,695
Total
Resourc•s
Expended
Net R•sour¢•s
Received
8gfore
Transfers
32,967
32,967
3,361
Transfer between ftsnds
Net
Resources
Received
Balance 1 Aug 2024
Balance 31 July 2025
32.967
32,967
3.361
885.328
885.328
B81.967
918.295
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OocusvJn Envdty• ID". 31E12s3￿170C442￿AC2Affjs3FF0A383FA
31
2025
2024
Flx•d ￿1•1*
Tangib￿ assets
3.710
Debtor
75.795
60.930
Trade debtors
Cosh al bank ond in haTh
841.129
916.925
820.382
Sundry cr•dltorn
Salanes
Accwntsnts. fee
2.340
2,280
Trade credrtor
N•t Curr•nl Ass•ls
Total N•t A•s•t•
Fund•-
Unreskncted funds
918,295
885.328
Reslncted fvnds
Total Funds
Approved by the Board of Trustees and signed on thwr t*haW..
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DIw5kJn Envelow ID." 31E12538.17CC442*AC2A4)53FFOA383FA
Aceounllng Pollcl•s
The principle accounting wbiaes adopled, judgements and key sources ol estimation uneertalnly In the
preparation ol the financial stalerrwiEs are as fc41¢)WS:
• 8asls of pr•p•r•tlon of fln•nclal stst•rnents
The financial st8iement5 have been wepared In ar£ordance wlh ACcoun￿ng and Reporb'n9 by
Charities.. Statement ol Recommended Pra¢Uce applicat4e lo chanties preparing their accounts in
accordan￿ wilh the Financial Reporting Standar(J applicable In the UK and RepuUi¢ ol Ireland
IFRS1021 (effective l January 20191 IChariiW SORP IFRS10211.
The Arniy Catering Training Trust is a wblic benefit enbty.
b Pr•par*tlon ol ¢h• •ccounts on • golng conc•m basls
The accounls have been prepared on a going concem bag5.
c Tanglbl• fbxed 85s•ts and d•w•clatlon
Tangible fixed assets are slated al cosl less deprecFatson excepl where, in the Truslees, opinion, il is
appropriate to wrile the assei off In the period In which il is acquired. Where deprgciatson is provided. il
is calculated ￿￿ng the Ic41owng rates".
Compuler equipmenl- 25% reducing balance basis
P18nl and ma(*inery- 2S% straigh14ine basis
Incom• r•CognI￿on
Donations are accounted for in Ihe period in wthi¢h they are received.
Grant Income Is recognised when the Trusi becomes entslled to Ihe grant, which is generaled In part
when students register and ihe balan¢e on completion of training.
Interest ineome is recc*3nised roc&ved.
d Dlr•ct Charttable Exp•ndltur•
Expendilure Is charged In the accounls when il is payable by the Trust.
• Taxatlon
The Tru51 is exempl Ir￿ UK tsXa1￿.
f Valu• Add•d Tax
The Trusl is not regislered VAT and irrecoveratde VAT Is induded In the cnsts.
g Fund Accountlng
Unfeslncled lunds can be used in accordance wilh the tharitable obi8ctsves at the discretson of the
Irustees. Reslncled funds can only be use¢J lor p8￿cular restncted purposes within the objects of the
chanly. As at 31 July 2025 the Tnbsl's fvnds consisled of £918.295 unrestncted lunds and £NIL of
feslncted lunos.
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rln
h D•bto
Debtors are recc4Jnised ai the settknienl amount due after any disctsints offered. Propaymènts are
valued al the amount prepaid nel of any discounts
Cr•dltorn
Creditors are reccgnised %there the chanty has a present Obl￿a￿r￿ resultsng from a past event thal will
probably result in the transler of funds lo a third paty and the amount due to 5etUe the obligatson can
be rnea5UTed OT estimated reliably.
K Cash •t bank and In hand
Cash 81 bank and in hand includes cash and shm term hwhly liquid investments with o short maturity
of th￿e months ￿ less from the date of acquiwts￿ or openin9 01 the deposit of similar accounl.
R•lat•d Party Transartlon8
There have been no re18ted party transackns.
L•gal stsiU• of th• Trust
The Trust Is a Chantable Incorporaie¢ Organisabon and has ￿ Sha￿ ¢aFrftsI.
St•ff c￿ts
The InJstee$ have not beert paid any remunerabon ry received any Olher benefft from emFdoymenl with the
chanty or a related enljty. No trustee expenses were reimbutsed dunng the year.
No employee received remuneratK)n of than £60.IXQ.
2025
Wages 8nd salanes
The average numberof staff emptoyed calculated as lull time equivalenls during the period was..
Administraticm IAgency Staffj
FunctsonalTutcv (Agency Staff)
AVA Instwctors
Treasurer
Total
Page140116

DDcusvJn Envelry)e10" 31E1255￿1?Dc4421￿C2A￿5JFFOAJ83FA
Th• Arni
Inln
Mo¥•m•nt In lunds
Ba¢•nc• at
Net mov•m•nl
Trnnsf•r
Balancè at
0110812024
In lund•
funds
31107r2025
Unr•$trl¢ted funds
General fund
885.328
32,967
918,295
Restrlthd fuTrd•
S.E.T.- Petsonnel
Iraining
Totsl fvnds
Nel movement in funds. included in at*)ve, is as fc4lows'.
Incomlng
R••our¢•s
N•t mov•m•nt
In funds
Unr•strt¢t•d funds
Gener81 fvnd
483.591
450,624
32,967
R•strlct•d lund
S.E.T- Personnel
training
T¢)tal funds
Page 15of16

DocusvJn EnWrp• ID". 31Et253￿17OC4424￿C2￿fj)FFII4383FA
Flx•d Ass•ts
Comput•r
Equlpm•rf
Total
Brought forward
32.874
32,874
Addib"ons
Disposals
11.2601
11.2601
Totsl Cosl
Brought foward
26.578
26.578
Elifninaled c￿ diS￿￿)SaI
Charge lorthe ye¥
414
Totsl De
N8V 3107 25
CB
Nev 3107 24
Page160116