Charity registration number 1198492 (England and Wales) Company registration number CE029112 BLUE LIGHT CARD FOUNDATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION LEGAL AIYD ADMINISTIL4TIVE INFORMATION Truslees Stephen Denny Thomas Dalby Gareth Whitehead Robin Clegg Karen Hodgson (Chair of the Board) Katic Pavoni Dai'id Crews Jcffrcy Davics (Appointed ? October 2024) (Appointed I l June 2025) (Appointed 14 Novembcr 2025) Charity number (England and Wales) 1198492 Company number CE029112 Registered offiee Char'00d Edge Syston Road Cossington Leicester LE7 4UZ Allditor UHY Hacker Young 14 Park Roiv Nottingham N(il 6GR Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION CONTENTS Page Chairper50n's statement Trustees, report Ind¢pend¢nl auditor's report 9- 12 Statemcnt of financial activilics 13 Balance sheet 14 Statem¢nt of cash flows Notes to the financial statements 16-26 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION CHAIRPERSON'S STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2025 On bchalf of the Trustees, l atn plcased to present this report on the activitie5 and perfonnance of Ilic Blue Li¥lil Card Foundatioii for the )'car under rcvicw. It has bccii a year of ¥rcat progrcss, Inarkcd bj. slrcngiliened engagement with the Blue Light voinmunity themselves and the emergency services sector, as well as growing our impa¢l, and ¢ontinued ¢ommilmenl to our Core mission lo improv¢ the mental and physi¢al wellbeing of the Blue Light community. Throughout the year, th¢ Foundation provided grant fundin¥ to a broad range of or¥dnisations supporting those working and volunteering on tlie frontline. Our funding focused on inilialives that proniole mental wellbeing, physi¢al health, peer siipport and acceqs to $ClaI]St q¢rvic¢s, reflecting th¢ div¢rs¢ and ¢()mplex needs of those working across the Bliie Light sector. We continued to support established programmes while also investing in practical wellbeing initiatives designed to deliver sustainable, long-lerm benefit. A key development during the year was the launch of our Workplace Wellbeing Fund. which enabled Bliie Lighi workplaces across the UK to access tunding for locally led wellbeing initiatives. This programme was shaped by a participatory funding Inodel, allowing meinbers of the Blue Light cotnmunity themselves to vole on the projects thcy felt would makc the grcatest diffcrcncc. The stron¥ engagcincnt wc saw throughout this process prov¢d to be a valuable learning cxperienee, underlining the iiiipa¢t of this approach and it also reinforced the importance that frontline staff pla¢e on having w¢lcoining workplaces and surroundings. This y¢ar we ¢ontinued to invest in learning and ¢valuation. We ¢ommissioned King"s College London lo evaluate the Blue Light Togethei. platform, a digital resource connecting blue light ivorkers to information and support. We are considering the recommendations of this report and more to follow on this is the near future Alongside this, the Foundation worked to raise aTr¥areness of the challenges facing the sector, participating in cvcnls such as the Emcrgcncy Services Show aiid Blue Light ShoTr¥: eiigagiiig supplicrs and stakcholders to shiiic a spotlight on the issues affectin¥ the cominunity, as ivell as raising the Fouiidation's profile withiii thc sector We are deeply grateful to all those who support the Foundation. Generous corporate partners, including Blue Light Card, Enletyris¢, Mot()rfinity, Slat¢r and Gord()n Soli¢ilors, and Nottingham Panthers, along8id¢ inspiring comniunity fundraisers w,hether walking l 00 kilometres in 36 hours or running l Oks, they have all made a real difference. I would also lik'e to extend my sincere thank's to the CEO Emma Woods-Bolger, and the staff team at the Blue Light c.ard Foundation. Tlieir professionalism, dedication and passion for supporting the Blue Light comtnunity have been central to everytliing we have achieved iliis year. The Trustees are equally grateful to collcagues across th¢ widcr Blue Light Card or¥anisation for their ongoing support and collaboration. Lookin¥ ahead. the Foundation will build on the l¢arniii¥ froin this year by priorilising projects tliat protnotc ellbeing through connection with nature, including blue and green spaces, commissioning furtlier research inio sector needs, and developing new partnerships 10 ¢xlend our rea¢h and ¢ff¢¢liv¢n¢ss. Th¢ trustees remain confident that Ihe Foundation is Th'ell placed to continue making & positive and lasting difference to those who serve our communities eiwery day. Lastly, l M'oiild like to thank my fellow Triistees for their ongoing commitment, guidanee and support, all of which continue to play a vital role in the work of the Foundation for this year and beyond. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION CHAIRPERSON'S STATEMENT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Karen Hodgsoii Chairperson 1410512026 Date.. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Trustees present their annual report and financial staletnents for the year ended 30 Septetnber ?025. The fiiian¢i&l statements have been prepared in accordance with the aceounling policies set out in Note I lo the fiiian¢ial %taieiiients and coinply '1th the ¢liai'itv's obje¢t% and Arti¢l¢s of A84()ciation, the Coinp&nies A¢t 2006 and "Aecouiiting and Reporting by Charities.. Statement of Recommeiided Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective l January 2019). Objectives and activities The Bliie Light Card Foiindalion's primary fo¢us is to alleviate the challenges faced by the members of the Blue Light community due to ill-health, disability, financial hardqhips: or charitabl¢ ne¢ds. This ethos underscores its dedicalion to offering relief and support to those who tirelessly serve our society. Public benefit The Trustees confirm that they have referred to the guidance Contained ivithin the Charities Commission's general guidance on public benefil when reviewing the Blue Light Card Foundation's objectives and activities. Grants to organisations were tnade regularly through the year. Achievements #nd performance The Trusteeq of the Blue Light Card Foundation ar¢ pleased lo report a y¢ar of pi'ogress and impact, guided by our commitmeiit to improving the menial liealth and 'eI[being of the Blue Light communiry. This report outlines our achievements and provides a balanced evaluation of our activities. Signifieant Cbaritable Aetivities The Blue Light Card Foundation prioritised support for initiatives that directly benefit the mental health and 'ellbcii)g ot Blue Light cointnuiiity. During tlie year, the Blue Light Card Fourtdatioii made 20 largeled graiils Il)al direiil), supported the mental health and i¥ellbeing of ¢inergeii¢y respoiiders, NHS staff and related frontlin¢ professionals across the UK. Funding was awarded through both the BLCF Grants Programnie and the Workplace Wellbeing Fund, totalling £234,998. Grants ranged frotn small, practical interventions such as hydration stations. restorative staff rooms and dedicated wellbeing spaces to larger, structured PTogramtnes including resilience training, peer support, rcsidciilial retrcals and trautna-infoTmed intcrveiitions. Collcctively, Iliese initiatives aitllcd to reduce slrcss aiid burnout, itllprove resilience, strengthen peer relationships and embed wellbeiiig within everyday working environments rather than only respoiiding after Crisis. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Key activitie5 included: Long-term outcomes: The Blue Light Card Foundation supported a diverse range of beneficiaries, including lifeguards, firefighi¢rs, ambulance ¢r¢ws, air ambulance teams, hospi¢e staff, nurses. NHS clinicians, police famil). liaison oificers, volunteer responders and emergency service veterans. Several projects focused on building long-term capacity through training and cultural change, ensuring benefits extend beyond the life of the grant. Strategie gr#nts: Nolablyy larger strategic grants supported evidei)ce-based approaches to trauma and mental health, incliidiiig PTSD assistaii¢e dogs for einergency service personiiel, ¢ompassion fatigue resili¢n¢e training for NHS staff, and residential e1]b¢ing retreats for ¢m¢rg¢ncy responders ¢xp¢ri¢ncing mental health challenges. These initiatives align closely with the Blue Light Card Foundation's commitment to preventative, sustainable approaches to mental wellbeing. Overyiew of Blue Light Together- A digital resource for the Blue Light Communitv The Blue Ligl)t Card Foundation is delighted to reflect on the tremendous strides made througl) its ongoing support of the Blue Liglit Togcther prograinme, a vital initiative addressing the mental health needs of the UK'S ciii¢rgcnLy servic¢5 Cotnmunity. Ahollt Blue Light Together Blue Light Together was conceived as a direct response to the urgent mental health challenges faced by emergencsw responders, identified in a major research projec( commissioned by The Royal Foundation of The Prince and Princess of Wales. The prograinme. initiall!, launched in collaboration with The Rojal Fouiidation and otl)er key partners. has grown into a critical resource, providii)g practical tools and mental health support for tliose on the tront lines ot emergeiicy services. Creation and Le*dership As a member of the Senior L¢ad¢rs Board, conv¢n¢d by Th¢ Princ¢ of Wales and Th¢ Royal Foundation, the Blue Light Card Foundation plays a central role in steering the programme. The Emergency Responder Senior Leaders Board is a pioneering effort, bringing together leaders from all of the UK'S emergencv services to foster collaboration and promote better 11)ental health support across the sector. By facilitating the sharing of best practices, the Board ensures that mental health becomes an embedded priority within emergency responder organisations across ihe UK. Development of the plaform This y¢ar we ¢ontinued to inveqt in learning and ¢valuation. We ¢ommissioned King s College London to evaluate the Blue Light Together platform, a digital resource connecting blue light workers to information and support, we are considering the recommendations of this report and there will be more to follow on this is the near future. Collaborations and Future Growth The Fouiidation's funding has enabled new topics to be introduced, including workplace culture and neurodivcrsity, m.hilc supporting further partnerships with organisations lik¢ thc Maternal Mental Health Alliance and the Royal Medical Bertevolenl Fund. Looking ahead, the Blue Light Card Foundation remains committed to its role within the Senior Leaders Board, gliiding the strategic direction of Blue Light Together and continuing to invest in initiatives that strengthen mental health siipport for emergency responders. The Foiindation is also undertaking an independent review of the website and content strategy to ensure the plarform evolves to meel the changing nccds of its users. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Fundraising Wc arc deeply ¥ratcful io all thosc who have supportcd the work of thc Blue Light Card Foundation. From the generous ¢orporale donations from our valu¢d partners incliiding Blue Light Card, Enterprise Disability, and Motorfinity, to the incredible community fiindraising initiatives. The contributions have been truly inspiring from individual cotnmunity fundraisers whether walking 100 kilomelres iii 36 hours or runiiiiig l Oks, they have all Inadc a real diffcrcnce. Financial revieiv Blue Light Card predominantly funds the Blue Light Card Foundation and provides the Blue Light Card Foundation with an iinrestricted block grant of around l 0/0 of their profits. 'Unreslricted' means that the Bliie Light Card Foundation can spend it treely. in the pursUIt of its objects (and w'ithin the legal framework of charities). As well as income generated from 'service days. They also gift 'in kind, the Human Resource5, Information Tcchnology and Financial servicc elements to the Blue Light Card Foundation. The Bli1¢ Light Card Foundation also re¢¢1¢$ voluntary donations, gifts from individuals and ¢orporale donors, alongside grants from other grant giving charities and amounts raised via key events held diiring the year. The Blue Light Card Foundation is registered with the Fundraising Regulator and adheres to their Code of Fundraising Practice as well as following the Charities Commission advice on best praelice. All personal data is processed in line with the General Data Protection Regulation and Data Protection Act 2018. The Blue Light Card Foundation will only process data of supporters and donors if ihey have given their opt-in consent. The Blue Light Card Foundation organise all of its fundraising internally and does not engage third parties lo seek donations from individuals. Th¢ board is mindfiil of p¢ople's privacy and does not exert iindue pressure on potential donors. Ther¢ have be¢n no ¢omplainls about the fundraising methods. Reserves policy To Cnsurc thcr¢ is no significant risk disruption to the Blue Light Card Foundation's activities, holding appropriate reserves enables the Blue Light Card Found&tion to respond to any unforeseen reduction in in¢om¢ or additional ¢xp¢nditur¢. We have based our projection for the appropriate number of reserves we require on the basis that the reserve in our target range would support short-term operations until long-term solutions can be established. A delailed revie. of ihe financial risk taced will be Inonitored on a ongoing basis. and our assessment of the possible fiscal iinpact of those risk5 have been incory)orated into the reserve range. Currently the t8¢rgel range is sel al 6 moiiihs, worth of operating Costs. This is currently estimated lo be £?30,000 whi¢h is below th¢ amount of r¢s¢rv¢s h¢ld at th¢ year ¢nd. The Board of Trust¢¢s ¢onsid¢rs this target range provides suificient flexibility in the context of operational requirements and for an organisation of our size. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Risk management Tlie Trustees have considered the major risks lo which the charity is ex]N)sed and have reviewed those risks and established systems and procedures to manage those risks. They are briefed at regular Trustee meetings and are satistied that systems are in place to mitigate exposure to major risks. Signiticant risks and appropriate mcasures to bc taken include.. Loss of majc)r funding partners - Significant uplift in fundraising activity across a broader base, full time fiindraiser ¢mploy¢d, in¢r¢ase in comm¢rcial activity and in¢reas¢d focus on income gen¢ration across all relevant activities. Grant Programme - Successfully advancing the health and e1]beIng of members of the Blue Light commiinity. Loss of key charity personnel - Staff training to ensure ability to step up and mitigate potential for single points of failure to arise; and Thc Charity rcvicws annually all insurancc covcr to ¢nsure that it alway5 mects its nceds. Manag¢m¢nl of Ih¢se risks is managed by reiaining trustees and staff of signifi¢anl skill and exp¢rrise lo sit on the E¥)ard and through the quality of the organisation and people we support. Structure* governanee management The Fouiidation is a registered Community lllteresl Organisalion (CIO), nuinber 1198492, and is constituted uiider the ¢harily's obje¢ts dated l April 2022. Th¢ Trusl¢¢s, who are also th¢ dir¢¢tors for th¢ purpose of ¢oinpany law, and who served during the year and up to the date of signature of the financial statements were.. Stephen Denny Thomas Dalbi. Gareth Whitehead Robin Clegg Karen Hodgson (Chair of the Board) Kalie Pavoni David Crews J¢ffr¢y Davies (Appointed 2 October 2024) (Appointed I l June 2025) (Appoint¢d 14 November 2025) Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Apart from thc first charit). trustees. everv trustee must be appointed for a tcrtn of thrcc years by a resolution passcd at a propcrly convened tn¢cting of thc charil) s trustees. Thc constilulion slate5 that Ilicrc Iiiust b¢ at least three Charity trustees of which the maxiinum iiuinber of trustees is twelve. At the quarterly trustees, meetin& the trustees approve the board strategy and areas of activity for the foundation, including consideration of grant making, reserves and risk management. policies and performance. The day-to-day adtninislratioi) of the foundation is delegated to the CEO. The trustees formally approve arrangemerbts, complying with the ICSA guide 'Recruitmei)I, Appointment and Ii)du¢tion of Charity Trustees, and recruit new trustees for their experience, eiiipaih )' and knowledge of the ¢li&rity and to k¢ep th¢ skills and ¢ompositioii of the truste¢ bod), and su¢c¢ssful planniiig of the under review. The charity has developed a Code of Conduct for trustees including formal statements of roles and responsibilities and provisioii for trustee training. NeTh' trustees may be sOut by open- advertisement or through dialogue with tnembers of ilie Blue Light Community. On appointment new trustees sign a trustee declaration statement committing them to giving their tinie and expertise. Tlie induction process follo8 the ICSA good praeli¢e guide ..Ith a formal induction programiiie for any newly appointed trust¢¢ whi¢h includ¢s an initial m¢¢ting with th¢ chair and th¢ Iruste¢s, followed bs, a meeting with the CEO on grant making process, powers and responsibilities of the trustee board. The 'elcO1ne pack includes a brief history of the charity, a copy of the constitution. copy of trustee board minutes and a copy of the charilies cominission guidance 'The Essential Trustee.. What )'ou need to knoM'"' and 'Charities and public benefit,. All trustees give their time freely and no trustee reinuneration 'aS paid in the year. Trustees are required to disclos¢ all relevant interests and register them with the CEO and in a¢¢ordan¢¢ with Ilie Trusrees Policy withdra. from d¢¢isions wh¢r¢ a ¢onfli¢l of int¢rest arises. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
BLUE LIGHT CARD FOUNDATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Statement of Trustees, responsibilities Tlie Trustees, Ivho are also the directors of Blue Light c.ard Foundation for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdotn Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Tn]stees to prepare financial statements for each financial swear ivhich give a true and fair view, of the state of affairs of the charity. and of the incoming resources and applieation of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently: obscrve tlie mcthods and PTiTiciplcs in the Charilics SORP,. make judgeincnls and estimates that ar¢ reasonabl¢ and prudent,. and prepare the financial statements on the going con¢¢rn basis unless it is inappropriate to presuine that the ¢harily will ¢ontinu¢ in op¢ralion. The Trustees are responsible for keeping adequate accounting records that disclose '1th 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 tor taking reasonable steps for the prevention and detection ot fraud and other irregularities. Auditor In accordance with the cotnpany's articles, a resolution proposing that UHY Hacker Young be reappoinled as auditor of the companv will bc put at a G¢n¢ral Meeting. Related parties No expenses were claimed by the Trustees in the period. Going concern 'l-he Trust¢es are of the opinion that the ¢harils' has adequate resour¢¢s to continue in operational ¢xistence for the foreseeable future and therefore these accounts have been prepared on a going concern basis. The Trustecs, report was approved by the Board of Trustces. Karen Hodgson (Chair of the Board) Trustee Date.. 1410512026 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
UHY UHY Ha¢k•rY•un¥ 14 Park Row NOttin9h¥m Nfjl bfjR INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BLUE LIGHT CARD FOUNDATION Opinion We have audit¢d the financial statements of Blue Light Card Foundation (the 'charity') for the year ¢nded 30 September 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flO'S and notes lo the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdotn Accountiiig Standards, including Financial Reporting Standard 102 The Financial ReporliKg Siandard applicable in the UK and Republic oflreland {United Kingdom Generallv Accepted Accounting Practice). In our opinion, the financial statcincntS'. give a true and fair view of the state of the charitable companv's affairs as at 30 September 2025 and of its incomii)g resources and application of resources, for tlie year then ended. have been properly prepared in ae¢ordan¢e with United Kingdom Generally Accepted Accounting Practic¢; and have been prepared in accordance with the requireinents of the Coinpanies Act 2006 and the Charities Act2011. Basis for opinion We coiiducted our audit in accordance iwith International Standards on Auditing {UK) {ISAs (UK)) and applicable lalw. Our responsibilities under those standards are further described in the Audilor s respon6ibilFties for ihe audil o]'thefinanL'ial stalenients section of our Teporl. We are indcpciidcnt of the charity in accordance 'iili Ilie ethical rcquiremeiils that are relcvaiit to our audit of the financial statemeiils in thc UK, includiiig the FRC'S Ethical Standard, aiid we have fulfilled our other etliical responsibilities in a¢cordan¢e with these requirem¢nts. We believe that th¢ audil evid¢n¢¢ w¢ hav¢ obtaiiied is suificient and appropriate lo provid¢ a basis for our opinion. Conelusions relating to going eoncern In auditing the financial statements, we have concluded that the Trustees, Use of the going concern basis of accountin¥ in thc prcparation of thc financial statctncnts is appropriate. Based on the work we hai'¢ performed, w¢ have not id¢nlifi¢d any Inal¢rial iin¢¢rtainlies relating to ¢v¢nls or conditions that, individu<illy or collectively. may cast significant doubt on the charity's ability to continue as a going concern for a period of ai least twelve months from when the financial statements are authorised for issue. Our respoiisibilities and the responsibilities of the Trustees wilh respect lo goin¥ concern are described in the rclcvaiit scctions of this rcport. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC
UHY UHY Ha¢k•rY•un¥ 14 Park Row NOttin9h¥m Nfjl bfjR INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF BLUE LIGHT CARD FOUNDATION Other inforniation The ()ther inforination ¢ompri8es the infomiation includ¢d in th¢ annual report other than the financial statements and our auditor's report thereon. The Trustees are res]x)nsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and i¥e do not express any form ot assurance conclusion thereon. Our responsibility is to read the other inforii)ation and, in doing so. consider M".hether the other information is tnaleriallv inconsistent with the tinancial statements OT our know'ledge obtained in the course of the audit, or otherwise appears to be tnalerially misslatcd. If we idcntify such material inLonsist¢ncies or appar¢nt tllal¢rial misstatemcnls, w¢ are r¢quircd to determine whether tliis gives ris¢ to a iiiaterial misstatement in the financial slalements themselves. If, based li th¢ work w¢ hav¢ p¢rforined, w¢ conclude that ther¢ is a material niiqstatement of thiq other inforn)ation, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the tollowing tnatters in relation lo M,hich ihe Companies Act 2006 and the Charities Act 201 I require us lo report to you if. in our opinion= the inforination given in the financial statetnents is inconsistent in any material respect with the Trustees, report; or suificient accounting records have not been kept; or the financial slateinents are not in agreement with the accounting records. or we have nol received all the infortllation and explanations we require for our audil. Responsibilities of Trustees As explained more full). in the statement of Trustees, responsibilities, the Trustees, i¥ho are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that the), 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, whedier due to traud or error. In preparing the financial statements, tlie Trustees are responsible for asscssing the charity s ability to contiiiue as a ¥oillg concern, disclosin¥, as applicable, Inattcrs rclatcd lo going Concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the ¢harilable company or lo ¢¢ase operations, or have no realistic aliernalive bul lo do so. Allditor's responsibilities for the audit ofthe finaneial $tatements We have beeii appoiiited as auditor under section 144 ot the Charities Act 2011 and report in accordance wilh tlie Act and relevant regulalions tnade or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statemeiits as a whole are free from iiiarerial iiiisstalement, whether due lo fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit condu¢ted in accordance with ISAS (UK) will alwa)'s deteci 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 financial statemenls. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ I O-
UHY UHY Ha¢k•rY•un¥ 14 Park Row NOttin9h¥m Nfjl bfjR INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF BLUE LIGHT CARD FOUNDATION Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibililies, outlined above, to detect tllateTial misstateinents in respecl of irrcgularities. including fraud. The extciit to which our procedures are capable of dctccling irre¥ularitie5, including fraud is detailcd bclow- Based on our und¢rstanding of th¢ ¢haritabl¢ ¢ompany and the industry in whi¢h it op¢rat¢s. we identified that the principal risks of non-compliance with laws and regulations related to the acts by the charitable company, which il'ere coi)trary to applicable lai*s and regulations including fraud, and we considered the extent to ivhich non-compliaiice tnighi havc a tllateTial effect 011 the financial statcments. We also considcred those laws and regulations that have a dircct impact oll the prcparalion of Ilie financial statcmeiits such as the Compaiiies Act 2006. We evaluated management's iiicentives aiid oppoi'tuiiities foi. fraudulent ii)anipulalion of the finartcial slalemenls (in¢luding th¢ risk of override of ¢onlrols), and delerinined Ihat the priii¢ipal risks were relaled lo misstated revenue for the year. Audit procedures perforiiied included.. review of the financial statement disclosures to underlying supporting documentation; review of correspondence with and reports to the regulators, including correspondence with the Cl)arity Commission; dctsiled testing of income for the period and afterdale to ensure transactions have been recognised in line with acLOUTltin¥ policies; enquiries of manageiiient; and testing of journals and ¢valuating whether th¢r¢ was ¢vid¢n¢e of bias by Inanag¢inent thai r¢pr¢s¢nt¢d a risk of Inaterial Inisstatenient due to fraiid. There are inherent limitations in the audit procedures described above and the further removed non- coii)pliance w'ith laws and regulations is from tl)e events and transactions reflected in the financial statements, the less likely wc would becoin¢ aware of it. Also, th¢ risk of not dctecting a tnalcrial tnisstatcinent due to fraud is hi¥lier than th¢ risk of not d¢tecting onc r¢suliing frotn error, as fraud may involv¢ deliberate ¢onoealment by, for exaiiiple. forgery or inteiilional misr¢preseiilalions, or througli colliision. A furtlier description of our responsibilities is available on rhe Finan¢ial Reporting Coiincil's websit¢ at: httpS.'l/ww.. fr¢.org.uklauditorsresponsibilities. This description forms part of our auditor's report. We communicate with those charged M'ith governance regarding, among other matters. the planned scope and timing of the audit aiid significant audit findings. including any significant deticiencies in internal control that 'e identify during our audit. Use ofour report This repori is made solely to the charity"s trustees, as a bods,, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit 'ork has been undertaken so that we might state lo the charity"s trustees those matters w"'e are required to stale to them in an auditor's report and for no other purpose. To the fullcst extent permitted by law. w'e do not accept or assume responsibility to anyone Olher than the charity and the charity's truste¢5 as a body, for our audit work, for this report, or for thc opinioiis wc havc fomed. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10."28AM UTC_ I I
UHY UHYHa¢k•rYvung 14 Park Row Nottingham NGI 6GR INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF BLUE LIGHT CARD FOUNDATION UHY Hacker Young Date.. Chartered Afcountants Statlltory Auditor 19/0512026 UIIY Ilacker Young is eligible for appointment as auditor of tl)e charity bv virtue of its eligibility for appointment as auditor of a ¢ompany linder s¢¢tion 1212 of the Companies Acr 2006. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 12-
BLUE LIGHT CARD FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted Unrestricted funds funds 2025 2024 Notes Income from: Donations 724,094 699,474 enditure on: Raising funds 59,841 20,385 Charitable activities 395,414 481,042 Total expenditure 455,255 501,4?7 Net movement in fund$ 268,839 198,047 Fund balan¢es at l Oclober 2024 844,277 646,230 Fund balan¢es at 30 Sep¢ember 2025 844,277 The statemcnl of financial activitics includes all gains and losses recognised in the ycar. Th¢ statctncnt of fiiiaiicial activities includes all ¥ains and losscs rcco¥niscd in thc year. All income and expenditure derive from continuing activities. The stateinent of financial activities also complies with the requireinents for an income and expenditure account under the Coinpanies Act 2006. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10."28AM UTC_ 13
BLUE LIGHT CARD FOUNDATION BALANCE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 Note5 Fixed assets Tangible assets 12 Current assets Debtors Cash at bank and in hand 13 5,521 1,174,865 573,013 3fv1,322 1.180,386 937,335 Creditors: amounts falling due withi one year 14 (67,769) (94,069) Net ¢urreDt a55e¢s 1,112,617 843,266 Total assets less current li#bilities 844,277 The funds of the charity Unrestricted funds 16 844,277 844,277 Th¢ ¢ompany is ¢ntitl¢d to th¢ ¢x¢mption from the audit r¢quir¢m¢nl ¢ontain¢d in s¢¢tion 477 of the Companies Act 2006, for the year ended 30 September 2025. The directors acknowledge their responsibilities for complying with the requirements of the Coinpanies Act 2006 with respect lo a¢counting records and the preparation of financial statements. The members hav¢ not required the company to obtain an audir of its financial stalements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. Thcsc financial slatemcnts have been prcparcd in accordancc with thc provisions applicablc to companies subject lo the sniall companies regime. 14105/2026 The financial statements were approved by the Trustees on . Karcn Hodgson (Chair of the Board) Trllslee Companj registration number CE029112 (England and Wales) Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 14-
BLUE LIGHT CARD FOUNDATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 Notes Cash flows from operating activities Cash generated from operations 18 810.543 60,296 Investing activities Purchase of langibl¢ fixed assets (498) Net cash used in investing activities (498) Net cash used in financing aetivi¢ies Net increase in easb 3ind easb equivalents 810,543 59,798 Cash and cash equivalents at beginning of year 364,322 304,5?4 Cash and eash equivalents at end of year 1.174,865 364,3?2 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10."28AM UTC_ 15
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Aceounting polieies Charity information Blue Ligl)t Card Foundation is a private compaiiy limited by guarantee incorporated in England and Wales. The regisrered oifice is Charnwood Edge, Syston Road: Cossington, Leic¢sier, LE7 4UZ. 1.1 Basis of preparation The financial stat¢menls have been prepared in a¢cordan¢e with the Charities A¢t 2011, the Coinpanies Act 2006, FRS 102 "The Financial Reporting Siandard applicable in the UK and Republic of Ireland" {"FRS 102") and the Charities SORP "Accounting and Reporting by Charities= Statement of Recommended Practice applieable to cliarities preparing tlieir accounts in accordance with the Financial Reporting Standard applicable in tlie UK and Republic of Ireland (FRS 102)" {eftective l January 2019). Thc charity 15 a Public Bciicfil Entity a5 dcfiiicd by FRS 102. The financial stalcm¢nts are pr¢parcd in sterlingy I4.liiLh is tlie functional currency of the charity. Monelar) ainounls iii these financial stalemenls are rounded lo the iiearesl £. The finan¢ial slat¢m¢nls hav¢ been prepar¢d under th¢ hislori¢al Cost Convention. Th¢ prin¢ipal accounting policies adopted are set out below. 1.2 Going coneer At the time of approving the financial statements, the Trustees have a reasonable expectation tliat the Charity lias adequate resourc¢s lo Continue in operational exislen¢e for the foreseeal)le future. Thus the Trust¢es ¢ontinue to adopt the going concern basis of ac¢ouniing in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or hICh have been raised by the charity tor particular purposes. The cost of raising and adininistering such tunds are charged against the specific fund. The aim and use of each restricled fund 15 Set out in the notcs to thc financial statctllent5. 1.4 Income Income is reeognised when the charity is legally entitled to it after any perfom]ance conditions have been met, the amounts can be Ineasured reliably, and it is probable that income ivill be received. For donations to be recognised tlie charity will have received the funds. If tliere are conditions attached to the donation and this requires a level of perforjnance betore entitleiiienl can be obtained then income is dcf¢rred until thos¢ coiiditions arc fully iiict or th¢ fulfilin¢nt of thos¢ LonditlOllS Is Iiliin th¢ Lontrol of the charity and il is probable that they i¥ill be fulfilled. No income was deferred as at th¢ year eiid. No amount is included in tlie financial slal¢ments for volunteer time in line with th¢ SORP (FRS 102). Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 16-
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounting policies (Continued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be required in settlement, and the atnoiint of the obligation can be measured reliably. Expcnditure is classificd by activity. The costs of each activity" are Jnade up of the total of dircct Costs and shar¢d Losls, inLluding 5UPPOrt costs involv¢d in undcrtukin¥ each activity. DircLt ovsts attributable to a single activity are allo¢aled dire¢tly lo that activity. Shared costs which contribute to more than one a¢tivity and qllprt ¢osts which are not attribiitable to a single activity are apportioned betw¢¢n those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. Support Costs are those that assist the work of the charity but do not directly represent charitable activities ai)d include ofyice costs. governance cosls, and adtllinistrative pa)'roll costs. They are incurred directly in support of expenditure on the objects of ihe charity and iiiclude project tnanagetnent. Where suppot1 costs cannot be direeily attributed to particular headings they l)ave beeii allocated lo cost of raising funds and expenditure oli ¢hai'itable activities oli a pro rata basis to the perc¢ntage of siaff liiiie spent working in each area. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as lo rIte off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings Computcrs 33 % straight line 33D/o rcducing balaiice 1.7 Retirement benefits Payments to dcfin¢d contribution retirement benefit scliemes are charged as an expense as they fall due. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10."28AM UTC_ 17
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Critieal aeeounting estimates and judgements Estimates and judgements are continually evaluated and are based on historical experience and other factors. including expectations of future events that are believed to be reasonable under the circumstances. The Foundation makes ¢stimatcs and assuniptions coiicerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The miilti-year grant accounting is an area of ke), judgement in the financial statements. The Trustees are confident that the multi-year grants will be paid in fLIII in future years. As such, full grant commitment has been accrued to reflect the Trustee s commitment at the Balance Sheet date. There are no critical accounting estimates that affect these financial Statements. Donations Unrestricted funds Unrestricted fullds 2025 2024 Donations and gifts 724,094 699,474 Donations and gifts Blue Ligl)t Card Lid Individual% Corporate donations 621,667 76,681 25,746 509,993 61,254 128,227 724,094 699,474 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 18-
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 R31ising funds Unrestrieted funds Unrestricted funds 2025 2024 Fundraisin and Liblici Staging fundraising ev¢nts Other fundraisin¥ costs Staff costs 1,770 10.404 47,667 947 59,841 20,385 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 19-
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Expenditure on ehiiritable activities Charitable etivities Charitable aetivities 2025 2024 Direct costs Staff costs tkpreciation and impairment Recruittllent fees Travel Staff trainiiig Healthcare Telephone and intcrnet Other expenses Consultallc), Website and software Agency fees Printing and stationary Sundry expenses Entertainment Donation fees 121,861 512 1,06? 88,030 512 5,170 673 1,443 929 688 1,548 200 48 5,815 400 59 2,835 38 513 260 1,837 466 106 140,264 112,192 Grant funding of a¢tiviti¢s (see note 6) 234,998 337,725 Share of support lind governance eosts (see note 7) Support Governance 11.152 9,000 22,625 8,500 395,414 481,042 Analysis by fund Unrcstrict¢d fuiids 395,414 481,042 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 20-
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Grallts payable Charitable Charitable ctivities 2025 2024 Grants to institutions= Colleg¢ of Poli¢ing The Woodland Experience Hampshii'e and Isle of Wight Air Ambiilance South Yorkshire Chaplainc}' & Listening Service Thames Vallev Air Ambulance Woodland Warrior Programmc The Ickle Pickles Childrens Charity Scvern Area Rescuc Association Blue Light Together Bournemouth Lifeguard Corps Police Service of Northern Ireland Roval Air Force Spadeadam St.John Ambulance. Cymru Walersafe UK Search and Rescue Norfolk Yorkshire Air Ambulance Chapman Barker Unit NPAS London Lippitts Hill Devon and Somersel Fire & res¢u¢ Servic¢ East Lynne Medical Centre Rivers C¢ntre, NHS Lothian Kings College London Great Western Air Ambulance Charity Mind over Mountains Service Dogs UK East Chcsirc Hospital Roald Dahl's Marvellous Children's Charity Univcrsity Hospitsls Dorset NHS Charity St Catherine's Hospice 45,000 15,000 i 0,000 8,367 5,000 5,000 4,087 2,600 242,671 119,013 2,000 2,000 2,000 2,000 2.000 2,000 2,000 2,000 2,000 2,000 13,108 13,000 4,160 13.133 16,163 3,049 15,000 7,37? 11,000 234,998 337,725 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10."28AM UTC_ 21
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Support eosts alloeated to aetivities 2025 2024 Membership fees Insuran¢e Legal expenses Payroll outsourcing fees Accountancy fees Bank f¢¢s Governance costs 1,170 1,865 900 1,165 5,956 96 9,000 767 1,760 4,389 1,246 14,428 35 8,500 20,152 Analysed behveen: Charitable activities 20,152 31,1?5 Net movemenl in funds 2025 2024 The net niovement in funds is stated after chargIn(CreditIng)'. Fees payable for the aiidit of the ¢harily's financial statements Depreciation of owned tangible tixed assets 9,000 512 8,500 512 Trustees None of the Trustees lor any persons connected with thetn} received any retlluneration or benefits from the charity during the year. Donations made by Trustees have been disclosed in note 17 of ihe financial statements. 10 Employees The averag¢ monihly number of employees during th¢ year i¥as'. 2025 Number 2024 Nutllber Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 22-
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 10 Employees (Continued) Employment cost5 2025 2024 Wages and salaries Social security costs Other pension costs 158,340 6,271 4,917 85,069 1,004 1,957 169,528 88,030 Included within wages and salaries is a one-off adjusttnent of £nil (2024.. £25,000) relating to internal Tesourcing activity- The nuinber of employees whose annual reinuneration was more than £60,000 is as follows.. 2025 Number 2024 P4umber £70.000- £80,000 11 Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the exteni that these are applied to its charitable objects. Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10."28AM UTC_ 23
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 12 Tangible fixed assets FixtrS and ('ompv¢tr5 Tvtal Cost At l October 2024 498 1,054 1,552 At 30 September 2025 498 1,054 1,552 Depreeiation and impairment Ai i October 2024 Depreciation charged in the year 164 164 377 348 541 512 At 30 September 2025 328 725 1,053 Carrying amount At 30 September 2025 170 329 499 At 30 September 2024 334 677 J3 Debtors 2025 2024 Amounts falling due within one year: Prepayments and a¢¢rued income 5,521 57J,013 14 Creditors: amounts fallillg due within one year 2025 2024 Other tsxalion and social security, Trade creditors Otlier Lrcditors Accruals and deferred income 5,483 2,731 1,254 58,301 1,554 180 92,335 67,769 94,069 J5 Retirement benefit schemes 2025 2024 Defined Contribution schemes Charge to profil or loss in r¢spe¢t of defined contribution s¢h¢m¢s 4,917 1,957 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 24-
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 IS Retirement benefit schemes (Continued) Thc charity operates a defiiicd contribution pcnsion schcme for all qualifying cmplojecs. The assets of the scheme are held separately from those of the Charity iii an independently administered fund. Ai Ilie year end there are pension coinmitinents held within creditors of £1,254 (2024.. £180). 16 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditioiis by donors and grantors as to how the!, may be used. Thcsc include designated funds which have been set aside out of ui)restricted funds by the trustees for specific purposes. At l Oetober 2024 Ineoming resources Resources At30 expended September 2025 General funds 844,277 724,094 {455,255) Previous year: At l Oetober 2023 Ineoming resources Resources At30 expended September 2024 General funds 646.230 699,474 (501,427) 844,277 17 Related party transactions Remuneration of key management personnel The remiineratioii of key iiianagement personnel was as follows: 2025 2024 Aggregate compensation 81,410 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10."28AM UTC_ 25
BLUE LIGHT CARD FOUNDATION NOTES TO THE FIIYAIYCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 17 Related party transactions (Continued) Transactions with related parties During Ihc ycar, the charity cnlered into t]ie following transactions with relatcd parties.. Donations reeeived from Expenses reeharged by 2025 2024 2025 2024 Entities with influence over the cotnpany Trustees 621.667 509,993 45,000 28,188 621,667 554,993 28,188 Entities with influ¢n¢e over the ¢ompany r¢pres¢nls Blu¢ Light Card Ltd, which has mutual dire¢tors with the charity. 18 Cash generated fn)m operations 2025 2024 Surplus for the year 268,839 198,047 Adjustinents for= Depreciation and impaim)¢nl of tangible fixed assets 512 512 Movements in working capital.. Decrease/(increase) in debtors (Decrease) in creditors 567,492 (26,300) (83,818) (54,445) Cash generated from operations 810,543 60,296 Rsign Envelope ID. ENV59888053-50N-CEBC-9929-BCBD 1910512026 10".28AM UTC_ 26-