Charity rryistration nwnber 1198492 Company rryistration Dumber CEO99112 (Ensland and Il'ales) BLUE LIGHT CARD Fou￿￿)ATIo AI%ThUAL REPORTLIII FLWLWCIAL STATEME)IS FOR THE YL4R EIITED 30 SEPTEMBER ?If UHY BLUE LIGHT CAIU> FOIJIYDAIION LEGALAND AD.IIINISIR4TIIT ￿FORNIATION Trustees Stephen I)erny (ChaIrn￿ of the Board) Robin Clegs Katie Pavoni FOIJIYDAIION 7-10 11 Balance sheet 12 Stalemeth of cash flows 13 Notes to the financial statho￿ts 14_22 BLUE LIGHT CAIU> FOIJIYDAIION TRUSTEES, REPORT (INCLII)L¥GDIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEhIBER 2024 The Trustees pRsent t&ew anDual rep(Yt and fina0￿ statell*nts for the year ezmled 30 September 2024. fina￿111 slatemellts al￿ comply with the cjwity's objects and Articles of Associatioo the Companies Act 2006 aod "Accounting and Reporting by Clwities: Statement of Recommended Practice apphcable to clwities preparing their accounts in accordance with the Final￿thI Rep￿ Standard appbcable in the UK and Republlc of Irejaod (FRS 102)" (effeCts￿e l Jaouary 2019). Objectives and actiTrities The fouudatson's pnmary focus is to allNute the challeoges faced by the members of the Blue Light comtnutiity due to i11.hea￿ dtsabdity. l)ardslll'PS. or ch*itsble nee&8. This etkns ￿nd￿oreS its deth"cation to offenng telief and support to those who tirelessty SeTh￿ our sottety. Pllblic benefit general g￿dance on public benefit reNiev•mg the Foulldatton's obj'ecti1￿ al￿ acti1￿. Gzants to organlsations were nude regularly througb the year. Acbievements and PerfOrn￿nce The Tnkstees of the Blue Ligbt Card Fouadatson are pkased to report a of Prog￿55 and impact. gwded by our conloiitment to improiing the mental health and wellbeing of the bh￿ hght commuoity. This report outhaes our aclllevemeots aod pro￿deS a balanced evaluation of our actiiryties. Significant Charitable ActiFities The Foundation prioritised support for Init￿ti￿ra that duectty benefit the mental health and welllw of blue ligbt community. The Fouadation's granting Pro￿4￿￿￿ reported completion of tbuteeo progTrnuues this year, totallmg £349:028. Alongside our ollg0￿g PTogranuue, Bh￿ kn.ght Together, a furt1￿ prograuunes cOM￿enCed year, with two of these projects laSt￿g two years: com￿t￿ng a £41,1 I I to projects swor¢￿8 mental ￿41th and V4Tjlbe￿8 of the Blue Light Conllnuzllty. Sectors suppLYted actoss these proy8zume5 i￿lUde Ambulance SeThryce (including retsfed staffj: Fire Service (inclnditig retired firefigbters). HM Arn￿d Forces. HM Arn￿a Forces Vetern￿. HM Prison a￿{ Probation Senrice. MOD Potsce: NHS (includmg retued NHS): Police (iticluthng retired officers), Se4rch and Rextlle, Social Care and Care Home, teachthg 3 10/& of our obJectsiE sector5. BLUE LIGHT CAIU> FOIJIYDAIION TRUSTEES, REPORT (ThCLI]DINGDIRECTORS' REPORD (cON[Thl￿D> FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Key acliiities inclllded: Improved Outcomes: Through our of the Firefigbta3' Suicide PreNYntion and Crisis L£ae. we haiTe directly llnpacted 135 lndiiry FOIJIYDAIION TRUSTEES, REPORT (ThCLI]DINGDIRECTORS' REPORD (cON[Thl￿D> FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Collaborations and Future Growth The Fouodatioa's fimdiog has enabled new topcs to be introduce4 Aach* WO￿11aCe culture aod neurodiversity. wlllle supportsng furthu partnerth'ps with ￿ganisatiOnS like the Maternal Melltal Health Alliaoce and the Royal Meth"cal Be0￿￿]ent Fund. Looking ahea(l the Blue ￿.ght Card FLNUMlation COZDmitted to its role withm tbe Senior Leaders Boart g￿d￿g tbe strate￿C (hrectioll of Blue Ligbt Togelkn aod collt￿ to in Init￿ti1'eS tbat iDdependeot TeNiew of the webth and c(Mteot slrategy to ensute the platfozm evohTe5 to ￿ett the cbaowg needs of its users. Fundraising We ate deeply grateffjl to all those have suppcyted the work of the Bh* Ligbt Card F(A4thtioL From the generous coxp(Yate (knwt1(ry￿ fTrm our v￿￿ed Parts￿ ￿l￿(bAg, Blue Light Card, Infiexio Ente4)nse Dtsabth'ty. al￿ Mot￿6￿. to t&e increth'ble community initsatives. The cOntn￿￿1OnS have been tsnty insFMrmg. EI￿lts like the Wrexbam Police Clwity football matcty the herculean effort of the London Landth Half hlarathon nuIne￿. and the detenni￿￿'0ll of Tough Mudder and Ironm￿ participants demonstrate the brea FOIJIYDAIION TRUSTEES, REPORT (ThCLI]DINGDIRECTORS' REPORD (cON[Thl￿D> FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Reserves poli To ewure there is no siWfic4￿ risk (hrytion to the dwi"ty's actsvities, hOld￿g appropmte reser&Es e￿able$ We hait based our sxojection for the approprlate number of Tesentes we zequire on basis that the resexve in our target range would SUPP￿ short-temi operations until long-terni sohjts'ons can be establtshed. A detailed reiiew of the financAal risk faced pl￿ be monitored on a ongoing basis. and out assessment of the possible fiscal impact of those risks hait been incoq>orated into the reser1￿ range. Currently the target range is sei at 6 months. worth of opuatsng costs. This is cuThentty estimated to be £230,000 which is below the asllount of reSeTh￿ held at the year end. The board of tnlstees Conside￿ th target range woirydes sufficient flexIb￿lty in the context of opuatsonal requArements and for ao orgaoisation of Risk management The hair cooM(kred the major zisks to wluch the chanty 18 exposed have reNiewed those iisks aod established systems and ￿ocedUreS to nxana8e t]￿se risks. Thry are bn.efed at regular Trnstee n￿dIngs alld are satssfied that systems are in place to mitigate exposure to maj(x nsks. Si8nthcant risks and appropnate • Loss of major fimding partntts . Si￿￿clllt in actiiryty across a broadtt- base. fun time employed. i￿reaSe in coM￿claI actiiryty and increased focus on income genuation across all relennt activities: . Grant Pro￿arnMe . Succtssfulty advancing the I￿1th and wellbttng of members of the Bhle Light . Loss of key cbarity wsonael . Staff to enswe abAlity to step up and mitigate potent￿1 for single pollts of fa￿U[e to arise" and mal￿gement of these iisks by retaining trustees and staff of sigwficant Sk￿ and expertise to sit on the boa and through the quality of the ￿ganIsation and people Vle support. A secondary mechaw"szD of Teporting aDd rei"iewmg assists us aod those w'e SW ia keeP￿g track of bow ow g[￿t sYogTanune is dei'elopillg. Tkns reNiew pfocess retaios our focus oo the pubhc beoefit den"iTed from ¢xr fuathng of theif wojects. Strnrtiire* goYernan¢e and m•nagement The Foundation is a repslered Community I£Lterest organis￿l0n (CIO). mllnber 1198492. and is constituted under the charity's obj.ects dated l April 2022. The Tntstees. who are also the dire¢tors for tbe PUTpose of company law. and who served the year and up to the date of signature of the fillanC￿l ststenxents were: Stephen Ikooy (chaUll￿ of the Board) Thomas Dalby Gareth w￿tehead Robin Clegg Kareo Hodg50 Katie P￿rni (Appointed 2 October 2024) BLUE LIGHT CAIU> FOIJIYDAIION TRUSTEES, REPORT (ThCLI]DINGDIRECTORS' REPORD (cON[Thl￿D> FOR THE YL4R ENDED 30 SEPIEhIBER 2024 passed at a properly collN"eoed meet￿g of the charity's t[￿stets. The consti￿tiOn states that there must be at At the quarterly trustees, meeting.. the trusttts 4pprosT the board Strategy aod area5 of actiiryty for the fouadatio￿ mcluthng consideratioo of yaal Mak￿g. Teser¥"es and risk sDaoagezuen( pohcies and perfolina￿e. The da}'.t¢>day adm￿￿tratio0 of the fO￿￿latsOn is delegated to the CEO. The tr￿Stee5 fI)rn￿llY apwove azTJngements, COU￿ly￿g with the ICSA gwde 'Recrwtsueot, Appollth￿t aDd ducts'on of Chatity Tn￿tee$, and recrnit new trustees for tbeir eXP￿e￿￿, empathy and Lmowkdge of the chan'ty and to keep the skffls and composition of the tnjstee body and suecessfal planning of t1￿ under ￿lie￿. The chan.ty has dei"eloped a Code of Conduct for trustees inchthg forn￿1 ststemellts of roles aad responmkntsties and proirysion for tnth trainmg. New tnkstees may be sought by open. advertisement or through d￿logue V4ith membets of tbe Blue Ligbt Con)m*. expertise. The induction process follows tbe ICSA good practice guide a fornial snth)ctioll programme for any ty appointed t￿￿tee w￿.Ch includes all initthl meetsng with tbe chair and the tntstee4 follouped by a meeting with the CEO on gant makmg process, powers and responmbdities of the tn￿tee board. The welcon pack includes a b￿r history of the charity. a copy of the constitu11￿ copy of t￿￿tee board minutes and a public benefit.. All ts￿Stee$ gii.? thew time freety aud no trustee Temuuerats¢)n was paid io the year. Tll￿tee5 are required to disclose all relvw.aot interests and rewter them with the ￿0 aod in accordaDce with tbe Tn￿tee$ Pokncy withdraw from decjsions WI￿re a coofiict of inleTrst arises. BLUE LIGHT CAIU> FOIJIYDAIION TRUSTEES, REPORT (ThCLI]DINGDIRECTORS' REPORD (cON[Thl￿D> FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Statement of Trrystees. responsibllities The T￿￿tee5, are als0 the direct￿5 of Bh* ￿ght Card Foundatson for d* purpose of cowy law, are responmble for preprng the Trnstees, Report and the financ￿1 slatemetrts in accordance wxth applicable law Company Law requires the Trnstees to prepare ft[w￿la1 statements for each fmancial )￿ar which giiTe a tn and fair iriew of the state of affatrs of the chanty and of the incomjng resources and appkncatson of resources. incluthng the income and expenth'ture, of the chan'tsble c(Impany for that year. . select suitable accounting policies aod then appty tlwll conx*. . state whether applicable UK Accounting Staadants bave been followe¢ subject to aoy ¢kpartwes The Tnjstees are responsible for keepng adequate accowjtsng records that disclose with reasonable acc at any time the financthl position of tbe chanty and enable tbem to ensure that the financ￿1 statements compty with the Companies Act 2006. Tlw afe also respotL8ible for safeguarding the assets of the charity and for takitig ￿asOnable steps for the prnrent1c￿ and detection of fraud a￿* other irregularities. Auditor JD accordance with Ihe company's arts"cles: a resokntion pn>posing that UHY Hacku Yw be reappointed aimh.tor of the compaoy be put at a Geoeral Meetwg. Related parties No expenses weTe clamied by the Tnwtees in the ptho Going concern The Tfustees. rewt was approi'ed by the Board of TnJstees. Kal'en Hod son K•ten bh)dv￿ (Ju14. 2025 12.IAGIAT411 04/0712025 Date: ........................... UHY UHY H•¢14•rY•urffj LLP 14 Park Rt Nothrvjham NGI 6GR INDEPEND￿￿ AIry)ITOR'S REPORT TO THE TRUSTEFS OF BLIT LIGHT CARD FOIryDATION Opinion We have audited the ststements of Bh￿ L￿￿t Card Foundation (the 'cban"ty') for the year ended 30 September 2024 which comtKise the statement of activitses. the balaoce SI￿1. tlKe statement of cash flows and notes to the finallci￿ ststements. t￿lu￿ng significant accouating policies. The financial reP￿ing frarnev4￿ that I￿S been applied in t1￿￿ prepatation is apptscable law and United Kingdom Accountsng Standards, inclUd￿g Fillanc￿l Reporting Standard 102 Ihe Financial Reporting Standard apph"cabl4 in th4 UK and Republic ofIreland (Umted Kmgdom Generally Accepted Accountmg Practice). ve a tn￿ and faw iriew of the state of the chan'tsble compatys affxws as at 30 Septanber 2024 and of Ats incominB resources and application of resou￿. for the year endrf" have beea propuly pfepaTrd in acc￿daOce wxth United Kmgdom Genualty Accepted Accountsng Practice" and Act 2011_ Basis for opinAon We c00th￿ted our audit ill x¢orda￿e with Internatsonal Standlrds on Awkn"tiog (UK) OSAS (UK)) and apphcable law. OUT responsibthtrs uodeT those stsadards are further descabed in the Auditor's r•5pon5ibilities for the au&t of th•financial slat•mfflts section of our teport. We are llm1ep￿ of the chan.ty iu acc￿d?￿e with the ethi"cAI requi￿￿ that are relei'ant to our auth"t of the finatte￿ statenlents in the UK iticludmg tILe FRC'S Etkn"cal Standard. and The bal'e folfilled our othet ettrll.cal responsiknlities in accordance with these requirements. We bebei,"e that the aud￿ eiideoce we ba&Y obtall￿d is suffic￿￿ aod appropnale to sYoNide a basis for our OPAniO Conclllsions relating to going eoAcern ]n auth.tsng Ihe f￿a￿la1 stateznents, we bal'e conclu(kd that the Tn3stees' Dse of the going concern b￿$ of accoulltmg io the preparation of the financial statements is appropnate. Based oo the work we have pafonned, we hai'e not identified any matuial uocert￿eS relaling to eiTots QT conditio￿$ thal in&"iidualty or collectsiely. may cast sAgDthcaDt doubt on tbe clwity's abitsty to conlinue as a gO￿g coocan for a P￿0d of at least twelfvr months from when the fi0a￿￿ statements aze aUthOr￿ed for UHY UHY H•¢14•rY•urffj LLP 14 Park Rt Nothrvjham NGI 6GR INDEPEND￿￿ AIry)ITOR'S REPORT (CON[￿￿)) TO THE TRUSTEFS OF BLUE LIGHT CARD FOIryDATION Other infoTmatio• withm the annual re[￿. Our opinion on the financial statements does not CON￿ the other ￿￿Orn￿tiOn and we do not express any forni of assurance conclusion thereon. Out responsibility is to read the o11￿ infonnation aod, in (k)ing so. consider whether the othu ￿￿or￿￿tIOn is matetially IS￿Onsistent with the fillanc￿l statements or our knowledge obtained in the course of the audrt. IX aPpe￿S to be matenalty misstated. If we identsfy such material iaconsistencAes or apparent material misstatements. we are ￿qWed to we are req￿red to report that fact. We have ll0th￿g to rep(xt in res￿ Matters on which we art Ttquired to report by exeepiion We hait nothmg to report in respect of the following matters in relatIL￿ to which the compam.es Act 2006 and the cl￿ttleS Act 2011 reqwre ￿ to report to you 1£ Aa ow q)ioion: sufficient accounting records not been kept: or we bave not receiied all the aod explaoations ￿e require for our aD¢lit. Responsibilities of Trnstees of the charity for the pufpose of cozwy law, are responsible for the preparntioo of the financ￿ ststements and for satisfied that thry a trne al￿ fair view. and for s￿￿ internal control as the Trnstees deterniine is netessary to enable the prepaTrtion of fInatiC￿ statements that are free from mattti misstatement, p4-t￿ther to fraud or e￿0[. In ptepanng the financ￿ statements: the Trnstees responuble for assessmg the charity's abth.ty to continue as a going concenl th'sclosmg. as apphcable: n￿tterS related to going concern and using the going concern basis of accounting unless the Tn￿tee5 eitber intend to h'quidate the c&￿Itable company OT to cease operatsons. or I￿.e no realistic alternative but to do so. Auditor's responsibllities for the audit of the f￿alle1a1 statements We haN"e been appO￿ted as aTKk"tOT uader section 144 of & chant￿ Act 2011 and report ID acconlance the Act relevant regulations made or having effect tbereunder. Ollr objectiits ale to obtsin re2soJuble assnrance about WI￿ the fJJ)ancial statemeths as a wtLole are free from matuial misstatewt: V*thether due to fraud or aror, and to is5￿ sn audrto£s report that includes Ix Opinio￿ Reasonable assuraoce is a bigh le1￿1 of assur￿ but is not a guara£Ltee tbat an audL't conducted in from frand or error and are considered matenal ic M&"11th￿IlY ￿ in the awe8ate. could reasonabty be UHY UHY H•¢14•rY•urffj LLP 14 Park Rt Nothrvjham NGI 6GR INDEPEND￿￿ AIry)ITOR'S REPORT (CON[￿￿)) TO THE TRUSTEFS OF BLUE LIGHT CARD FOIryDATION JThegulan"ties, iocludmg fiaD4 are instaDces of Don-comphaoce with Jaws and tegutstions. We design illEgulaa"tses: inClud￿g fraud The extent to w￿ch ow procedwes capable of detectillg llregukn.t￿. includmg fraDd is detaded belovr. Based on our of the ch￿l￿ble company and d* I￿ in which it optsates. we idenbfied that the Pn￿•PaI iisks of uoH(wlunce wrth laws and Tegulations related to the acts by the Ch￿itable con)pany, wkn.ch were conw to applicable laws and regulations inchthB fr￿ll￿ and we considered the extent to which non-compliance mi8ht bait a matenal effect on the finanu.al ststements. We also considered those laws and regulations that hait a dirett impact on the weparatson of the fjnanctsl statexllents s￿h as the Companies Act 2006. We eiraluated management s incentsi'es and Opport￿LeS for ￿uth￿ellt manipulation of the financ￿1 statements (includmg the iisk of ovtsride of controls). and deterniined that the pnncipal risks were telated to misststed rev¥"enue and the clwitsble company s net income for the year. with accouotmg pohcies" a risk of ￿￿terial In￿¢atell￿tt due to ffau coll￿ban¢e with laws aud regulatsons is from the ei.eots and transactsons reflected in the filla0c￿l slatemeuts, the kss hkety we would become aware of it. Also. the of not detecting a ￿￿tal•l llusstateu￿tt to fraud is ￿"she[ than the risk of not detectsng one resultm8 from enor. as fraud may imrofve delibttate A further descfiptson of onr Trsponsibth"ties is ￿'adable on the Financial Repo￿8 Councll's website at: httpsJlwww.Ec.or8.uklauth"torryonsibiknties. This descnption forn￿ part of our au&"kn*s rep tIM￿g of the audit and sigmficant audit finthngs. any sigwficant defiu'encies in internal control that we idellt￿ dwjfjg our au4h't. Use of our report "s report is made solety to the clwity's In￿lee5. as a body, in accordance with part 4 of the c]￿￿tieS (Aecoullts and Reports) Reglliatsoos 2(M)8. Ow au&t work has been undertaken so that we migbt state to the chan"ty5 trustees those mattu5 we aTe requued to state to them in an audrtoes report and for no other puzpose. To the follest extent by law. we do accept or assutne responsibdity to anyone other than the clwkty al￿ the cban"ty's tn￿tteS as a body. for our audit wort for this repcttt. or for the opmions we have forni UHY IIHY H•¢k•rY•uro9 LLP 14 P*rk Rcth7 Notbrvjhaffl NGI 6GR INDEPEryD￿T AU)ITOR'S REPORT (CO.￿￿￿ID> TO THE TRISTEFS OF BLLT LIGHT CARD FOLryDATION UHY Hacker YollTrg Chartered Accountants Stalntory Auditor 0710712025 UHY Hacker Young 15 eltgible for appointsuellt as auditor of the chanty by iryrtue of its eliybiti.ty for appoiatzneol as authtor of a cozopaoy uader sectsoa 1212 of the CoJDpan￿s Act 2CKI6. 10- BLUE LIGHT CAIU> FOIJIYDAIION STAT￿￿￿ OF FINANCIAL ACIIITIIES INcLIIDL%GINCO￿lE AND EXPLNT)ITURE ACCOUNT FOR THE YLIREISU)ED 30 SEPTE￿IBER 2024 l,￿eStrICted Unrestricted funds funds 2023 Notes Income from: Donatsoos 699.474 1,364,892 tnditsre on: 20J85 48.148 Chan"table aclivitie5 481,042 670,514 Total e4Jenditsre 501,427 718,662 Net mOTe]nent in funds 198.047 6230 Fulld balances at l October 2023 646230 FpJnd balances at 30 September 2￿.4 844277 fA6230 The statement of fmancial activitses As￿1￿ all gall￿ and losses recogDised in the year. account under the COmpa￿eS Act 2006. 11 BLUE LIGHT CAIU> FOIJIYDAIION AS AT30 SEPTEJIBER 2024 .3 Notes Fixed assets 11 1.011 1.025 Current assets DebtOT5 Cash at bank and in 573,013 364.322 489.195 304.524 937.335 793.719 Credltors: amollnts fa￿￿% due withi ou¢ }"ear 13 (94.069) (148.514) Net curretyt awts 843266 645205 Total assets less current liabllilies 844277 646230 The funds of the charity 15 844277 646230 844277 646230 The C()￿pallY is entitled to & exell￿tiOn frcun the audit requiremeut CQDtaiued in seclion 477 of the CoMpa￿eS Act 2006. for & year 30 September 20?4. although an autht has beeu carzied out uad sectson 144 of the Chantses Act 2011. The dfftctOTS acknowledge thur respollsibdrties for cO￿PIY￿ wrth the req￿￿ell￿nts of the Companies Act 2006 with resP￿t to accouoting records and & Preparation of financial statemeth. The membexs have not ryuired the company to obtsin an auth't of its fllwic￿l statements under the requirem￿ of the compa￿ Act 2006, for the year in qnestion iti aCCOTdaoce wittL sectsoll 476. subject to the small companies res￿e. The finallci￿ statements were appmved by the on I lth June 2025. Karen Hod iegistratioo CE029112 (Eagtszbd Waks) 12- BLUE LIGHT CAIU> FOIJIYDAIION STArnIENt OF CASH FLOWS FOR THE YEAR ENDED 30 SEPThNIBER 2024 Notes Cash tlows from operating actii*ies Cash geDeTrted from operations 17 60296 305,578 Invtsling acliiilie5 Purchase of tanyble fixed a&8ets (498) (1,054) Net cash used in investing actiiit (498) (1.054) Net cash used in financi•g activities et increase in C￿ and cash eqoiFaleAts 59.798 304.524 Cash and cash equivalents at begioning of S￿ 304.524 Cash and cash eqori'alents at end of ?Yar 364.322 304.524 13- BLUE LIGHT CAIU> FOIJIYDAIION FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Accounting policies Charit). infonnatio Bh￿ Light Card Foundation is a pnN7te company limi.ted by guarantee incorporated in Ensland and Wales. The re￿St￿ed office is Charnwood Edge. Syston Road Cosmngtoo L£icester. LE7 4UZ. 1.1 Reporting period The comparatiN"e figwes ate prepared to 30 sePte￿be[ 2023 at¥J covezEd a puiod of 18 months from the date of its rewtratsoL 1.2 Aeeo•nting coxventitsn The fillanC￿l staten￿llts luve been prep￿ed in accordance with the Chan'ties Act 2011. the CompD Act 2006. FRS 102 Tr Financial Repo￿ Standard apph'cable in the UK Repllb￿ of Ireland- ('￿ 102.1 and the Clwities SORP "ACCO￿ aad Reporti￿ by Chanties: Statemeot of Recoaullended ￿actiCe applicable to charities prepanng theif accounts in accordance with the Financial Reporting Stalldard applicable in the UK and Republic of Irela￿1 (FRS 102)" (effecti1￿ l Jaouary 2019). The clwity is a PUb￿C Beaeftt Eatsty as defined by FRS 102. Monetary a￿o￿ntS in these fillanc￿l statements afe Touoded to the nearest £. accounting policies adopted are set out below. IJ Going conctrn At the time of appToiwg the fillanc￿ 5tatemeuts, the Tzustee5 ha%T a reasonable expectation that the Charity has adequate resources to continue in operatsonal existente for the foreseeable ￿ture. Th￿ the Tnsstees contmue to adopt the going concern basis of accountsog in Prepa￿ the fillall￿ 5tatellneots. IA Ch*rit•ble funds Unrestricted funds aTe a￿lIable foT w at the th'scretion of the Tnsstees in furtlIe￿e of their clwi'table Restricted fiumls are fillmls Ththich are to be wed in acCOrda￿e with spttific TrstrictiLW in4)osed by donors or which hai"e been Taised by the clwity for partscular pw>oses. The cost of raising and adD￿￿t￿l￿g such fuods are charged agamst tbe The aim a￿1 use of each Ie5tiicted fund is set out ￿ the oote5 to the fillaacial statemeots. I.S Income beeo meL the amounts can be m&wed rehably. az￿ it is probable that Incon￿ will be rettii, For donations to be recopllsed the clwity will have receii.ed the funds. If tI￿e are conditions attached to the donation and requires a leiEI of pufofmance before entitlement can be obtaiaed then income is defe￿ed untsl those co1￿ltionS are fully met ￿ the fulfilment of those conth'tions is withm the control of the clwi'ty and it is probable that tly will be fulfilled. No income was defe￿￿ as at the Y￿ end. No amouot is included ill the statemeots voluoteu io with the SORP (FRS 102). 14- BLUE LIGHT CAIU> FOIJIYDAIION NOTES TO THE FLWAI¥CIAL STATEJIENtS (CONIINLID) FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Aecovnting pdKies (Contimued) 1.6 Ewnditsre Expeoits"ture is Tecogm*d once there is a legal or conslnKtive obligatson to tfaosts economic benefit to a th￿a pty, it ￿ probable tbat a transfer of econouuc beoefits Mll be requued ia settlemeot, aod the amount of the 0bhgatt(￿ can be ll*asured rehabty. Expen&"tllre ts clas#fied by actiw. The costs of eath actiiryty are made up of the totsl of direct costs aad slwed costs, iocludwg support costs inioliTd in lladerta￿ each artiiuty. Dwert C05ts altn"butable to a single actxvity are allocated directty to that actiiity. Slwed costs W￿"th contribute to more than one activity and support costs are not attributable to a Single actiiryty are aPPo￿Oned between tlxose actiiryties on a basis consistent with the ll%e of resollTces. Centrnl staff costs are allocated on tbe baw of Support costs ate those that assist the wo& of the cbty but do not duectly re￿esent clwitsble activities and inch3de office costs. gOi￿nI￿ce costs. and admill￿ati}.e payroll costs. They are incurred directty in support of ezpenditwe on the obj'ects of the cbarity and A￿lUde project managenwtt. Whete support costs cajmot be directty atttibuted to particular headmgs they Tr￿Te been allocated to cost of raA5ing filluls and expeodituTr on cknitable acti￿tIeS on a pro rata basls to the percentage of staff tisne spent w￿llg in each area. 1.7 Tangible fixed assets Tangible fixed assets are initially Measu￿ at cost and subsequeolly Measur￿ at cost w N7luatiw ￿t of Deprttiation As tecogDised so as to write off the cost LY ￿tion of assets less their reSi(h￿l values ON 33% straigbt line 33Y• reducwg bala￿e 1.8 Retirernent benefits Donations Unrestricted funds Lnrestricted funds 2023 699.474 1.364.892 15- BLUE LIGHT CAIU> FOIJIYDAIION NOTES TO THE FLWAI¥CIAL STATEJIENtS (CONIINLID) FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Donations {ContiDued) Dooations and gifts Blue Light Card Ltd 509.993 61254 128227 1.358.516 1,376 699,474 l J64,892 Raising fll•ds I'nrestricted htnds 21n3 947 19.438 8,8(M) 39.348 20385 48.148 16- BLUE LIGHT CAIU> FOIJIYDAIION NOTES TO THE FLWAI¥CIAL STATEJIENtS (CONIINLID) FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Ewnditsrt on charitable aclivilies Charitable Restated actiTilies charitablt ?J24 ?023 Dirert costs Staff cost5 88,030 512 5.170 6.336 44,536 5,016 2.780 325 Healthca Telep1￿￿e and illtenk 200 150 2.100 3231 105,440 Consulta Website and software Ageocy fees 5,815 59 2.835 38 513 Do]￿tion fees 112,192 164,357 Grant fuDthng of activities (see note 5) 337.725 493.816 Share of Support and goveTDance costs (see note 6) 22.625 5.141 7200 481,042 670,514 Anatysis bs fund 481.042 670,514 17- BLUE LIGHT CAIU> FOIJIYDAIION NOTES TO THE FLWAI¥CIAL STATEJIENtS (CONIINLID) FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Grants payable CTrarAtable Restated activities charitable 20•4 21n3 Graats to insti￿tionS. The Fire Fighters Clwity OK9 Wellbemg Dogs ￿agYa￿ll￿e YourNorth N'etenn Support CIC The Mary Steirens Hospce 183.6(X) 30.0(M) 30.OCrf) 22,506 20.1 15,000 I I,IxxJ 10,120 10.0 10,O(KJ Veterans iuActson St Cathenne's Hospice - Holyhead Ststu>n Front11￿19 Turn to Statboard The Card S￿a Chanty The Cwlis Palmer ProJ￿t 9.648 9.360 3.550 1.5(K) 9,057 Wortylace Wellbejng Nature Beanz Athtnti Oo Course Fouodatsoo Walk aod Talk 999 Blue Ligbt Together College of PolThg 3270 SI.￿5 242.671 45.(MJO 15.IXXI 10,(x)o 8.367 Hampskn aod Isle of W￿t AliAmbula￿e 40.0 The Ickle Pickles Cbddreos Chanty 4,087 337.725 493.816 18- BLUE LIGHT CAIU> FOIJIYDAIION NOTES TO THE FLWAI¥CIAL STATEJIENtS (CONIINLID) FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Support costs allorated to actiFitses 21Y23 29 308 1.073 645 647 767 1.760 4.389 1.246 14,428 35 8.500 Legal expenses Payroll outsourcing fees Accountsncy fees Bank fees 39 72(X) 31.125 12.341 Anali'sed behyeen: Chantable aclivities 31,125 12341 Net movement in fwuls 2023 Fees payable ts the audit of the clwitys fioancial statem Deprettatsoo of oM￿d tanyble fixed assets 8.500 512 72(K) 29 Trnstees None of the Tn3s¢ees (￿ any pez50lls with the￿) Teceived any remuneTrtion or benefits frook the clwity d￿r￿g the year DofjatioDS made by T￿￿tee$ beeo disclosed ill note 16 of the fioaocial state£ne The total amount of employee remuaeration received by key mallagell￿rt pu50miel was £oil. Emplovee •093 19- BLUE LIGHT CAIU> FOIJIYDAIION NOTES TO THE FLWAI¥CIAL STATEJIENtS (CONIINLID) FOR THE YL4R ENDED 30 SEPIEhIBER 2024 Employees (Continued) Employrnent costs Wages and salan.es 85,069 42,795 941 800 1,957 88,030 44,536 Jncluded withm wages and sthies is a one-off adjustwt of £25.0￿ (2023: £nil) relaling to intern resourcJn8 actiNity. This amount is included V￿bill aCCn￿lS at the balance sI￿t date. 10 Taxation The clwity is exempt frotn tsx on income and gains falIll￿ withtn section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Act 1992 to the extent that these are applied to its charitable objects. 11 Tangible fixed assets T*1 Cost At l October 2023 1.054 1.054 498 498 At 30 September 2024 498 1.054 .552 Depreciation and impairment At l Octobu V)23 Depreaation c￿ged in the y 29 29 512 l(A AI 30 September 2024 164 377 541 Carrying amount At 30 September 2024 334 677 At 30 September 2023 1.025 1.025 -20- BLUE LIGHT CAIU> FOIJIYDAIION NOTES TO THE FLWAI¥CIAL STATEJIENtS (CONIINLID) FOR THE YL4R ENDED 30 SEPIEhIBER 2024 12 Debtors 2024 2(Y23 knounts falling due within one year: 573,013 489.195 13 Creditors: amollnts falling d•e within one year 20•4 2023 1.554 1.399 85.968 Trad2 crethtOTS 92,335 60.747 148,514 14 RetiTemenl benefit SChell￿ .4 2(tt3 Defined contribution schemes Cbarge to profit or loss iu respect of defll￿d c￿l￿￿￿tIon sdbeu 1,957 The eI￿lty operates a defmed costtribution F>ension SCI￿rne for all quah"fyryng employees. The assets of At the year e￿1 there ue pension CoMD￿ held vlithin cTeditors of £180 (2023: £400). IS UDTestrirted funds are oot subj.ect to SpeC￿C conth"tion5 by donofS and graniors as to bow they may be used. These include desigDated funds w￿ch bave been set aside out of uarestricted fu0& by the tn￿leeS for specific At l October 2023 Incoming Resources At30 resouttes txpended September 2024 646.230 699.474 (501.4?T) 844277 21 BLUE LIGHT CAIU> FOIJIYDAIION NOTES TO THE FLWAI¥CIAL STATEJIENtS (CONIINLID) FOR THE YL4R ENDED 30 SEPIEhIBER 2024 IS Unrestrirted funds (Continued) PrevROllS pejiod: At l (ktober Incoming Resollrces At30 2 resources expended September 2023 1364.892 18.662) 646230 16 Related party transactions Transactions with T¢lated parties Donatio￿ received froTh E￿enseS recharged by 2024 2￿ 2024 2023 509.993 45.oc 1.358.516 54.694 36.380 554.993 1.358.516 54,694 36380 with the clwity. 17 Cash generated from operations 2024 2023 Swplus for the year 198.047 646230 Adj'wlments fcr. Depreaatioa aod impaiTll￿t of tangible fixed assets 512 29 m￿￿ements in woxking captal: (Increase) in debtLYs (Decrea5eyiucTease iti credtto (83.818) (54,445) (489.195) 148,514 Cash generated from operatioths 60296 305,578