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2024-12-31-accounts

Calisen Impact Charitable Trust Limited

Report and financial statements Registered Charity number 1206963 Company number 15303930 Period ending 31 December 2024

Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1206963 31 December 2024

Contents

Officers and Professional Advisers 1
Report of the Trustees 2-7
Statement of Trustees’ responsibilities 8
Independent Examiner’s report 9
Statement of Financial Activities (incorporating income and expenditure account) 10
Statement of Financial Position 11
Statement of Cashflows 12
Notes 13-16

Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Officers and Professional Advisers

Trustees: Phillip McLelland
Claire Smallman
Sarah Lord
Chloe Fearn-Rice
David Forshaw
Clement LaPeyre
Sarah Blackburn
Registered Office: 5th Floor 1 Marsden Street
Manchester
M2 1HW
Registered Number: 15303930 (England and Wales)
Registered charity number: 1206963
Independent examiner: Crowe U.K. LLP,
3rdFloor,
St George's House
56 Peter Street
Manchester
M2 3NQ
Legal Adviser: Addleshaw Goddard LLP
3 Sovereign Square
Sovereign Street
Leeds
LS1 4ER
Banker: HSBC plc
8 Canada Square
London
E14 5HQ

1

Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Report of the Trustees

The Trustees, who are also directors of the Charity for the purposes of the Companies Act 2006, present their annual report together with the financial statements of the Charity for the period from 22 November 2023 and ended 31 December 2024.

Trustees

The Trustees who held office during the period were as follows:

Principal activities

The principal activity of the Calisen Impact Charitable Trust Limited (the Trust) is as a charity registered in England and Wales distributing funds to other registered charities. The focus of the Trust and its funding awards is on projects and activities helping the UK achieve its climate targets, move towards zero emissions and to create a more sustainable energy system. Also to promote inclusion and safe, diverse educational and working environments and support economic and social development relevant to the communities within which the Calisen Group operates.

Review of business

During the course of 2023 the business known as the Calisen Group operating in the energy sector in UK resolved to establish a registered charity in order to further develop its programme of charitable activities as an extension to its Environment, Social and Governance (ESG) activities. The objective was to establish independence from the company in respect of the decision making around charitable grants and to enable the Charity to actively establish its own fund awarding agenda and activities.

In order to establish the charity an initial board of three Trustees were appointed in 2023 and charged with formally creating the company and registering this company as a charity. The Trust was duly created as a company incorporated by guarantee on 22[nd] November 2023 and registration as a charity completed on 9 February 2024. Subsequent to incorporation and registration, the Charity was awarded funds from the Calisen Group ESG budget in order to continue and develop its charitable programme.

Led by the Chair, the initial Trustees, working with advisers, Addleshaw Goddard LLP, developed the company memorandum and articles and completed all the documentation required to establish the company as a charity. In addition, the Trustees defined the purpose, objectives and strategy for the Charity and created as control framework and decision-making parameters to guide the fund awarding decisions to make grants to charitable enterprises.

The Trust has created a strategy to guide its award giving activities. This has evolved from the Calisen ESG activities and is focused on charitable activities aimed to improve the environment and support social inclusion and development. The Trust will therefore only consider applications for funding of projects and activities that clearly promote the following objectives:

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Report of the Trustees (continued)…

Once the Charity was incorporated and a strategy developed the Trustees met throughout the period on a regular basis. The meetings were focused on two main activities, the administrative requirements of running a small company and charity and most importantly, the awarding of monetary grants to charitable causes whose objectives and programmes aligned with the strategy of the Trust.

While the operations and granting of awards have been set up to have independence from Calisen, it remains the primary source of funding for the Trust through its ongoing Impact ESG programme. The sources of funding for the Charity are, Calisen and its employees through sponsored activities or direct donations. At this stage, the Charity does not propose any further means of raising funding but may do so in the future.

In addition to the provision of charitable grants the Trust is also pleased to have taken over the financing for the employee match funding scheme for Calisen employees. For any fundraising or sponsorship activity gifting funds to registered charities the Trust will match up £500 for each individual employee per calendar year.

In August 2024, one of the initial Trustees, Mark Sands expressed his intention to step down from the Trust. The initial Trustees and the Calisen Group would like to note our thanks to Mark for all the hard work he put into the establishment and development of the Trust.

During the period, the initial Trustees identified the need to extend the membership of the Trust Board to provide a greater range of opinions, experience and skills available to the Trust. As a result, an additional five Trustee Directors were appointed in October.

Key financial information

The Trustees consider the income received from donations and the funding awards made to be the key financial information for the Trust.

for the Trust.
Period ending
December 2024
Donations received £200,000
Grant Funds awarded £124,555
Match funding awarded £ 19,068

During 2024 the Trustees are delighted, in this the first period of operating, to have awarded grant funding to 12 different charities. All these awards promote the Trusts objectives making a positive contribution to the environment and to social development and inclusion in the UK. The Trust has also awarded match funding grants on behalf of 12 employees to the good causes their sponsored activities support.

The Trustees would like to note their thanks to the Calisen Group for making funds available to enable the Trust to promote its objectives.

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Report of the Trustees (continued)…

A summary of the good causes the Trust has awarded funding, and the match funding made during 2024 are noted below:

Extending economic and social development - Empowering Youth and Building Future Talent

We proudly support both the Manchester Youth Zone and Wigan Youth Zone —initiatives that enhance employability and open doors to brighter futures for thousands of local young people. In Bristol, our backing of the Bristol Association for Neighbourhood Daycare helps to enrich educational opportunities for many children, ensuring they have the resources and guidance to succeed.

Extending economic and social development - Enhancing Community Skills and Well-Being

Our commitment to lifelong learning and digital inclusion is reflected in our support for The Community Hub , which develops essential skills and tech awareness for older adults and vulnerable individuals in North London. By equipping these groups with knowledge and practical tools, we help build stronger, more resilient communities.

Extending economic and social development - Bringing Joy and Opportunity to Disadvantaged Children

We believe every child deserves the chance to learn and explore. Through Happy Days Children Charity , we’ve enabled educational trips that broaden horizons for 27 disadvantaged youngsters. Likewise, our support for Sunshine Wishes Children Charity provided 20 children with an inspiring visit to Blair Drummond Safari Park—experiences that spark curiosity, build confidence, and create lasting memories.

Extending economic and social development - Supporting Care and Compassion

Our commitment to care extends to the most vulnerable. We’ve strengthened volunteer efforts at Radio Lollipop , enhancing training and systems so that children in hospitals across 10 facilities receive care, comfort, and entertainment. We also support the Respite Association , providing essential relief for unpaid carers and ensuring they can continue their invaluable work.

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Report of the Trustees (continued)…

Each of these initiatives represents a vital step toward a future with fewer barriers—where sustainable progress, inclusive opportunity, and community empowerment go hand in hand. Together, through the Trust, we are driving change and building communities that thrive.

Helping to achieve the UK climate targets and driving toward zero emissions - Driving Environmental Innovation

Environmental stewardship is at the heart of our mission. Our support for the Alder Trust helped launch a gardening project that not only enhances local green spaces but also boosts the mental and physical well-being of 24 participants aged between 16-25. With Future Trees , we advanced ecological research by facilitating the planting of major commercial broadleaved species on the National Trust’s 21-hectare Uffington site. At Fairleigh Hospice , our assistance enabled the installation of EV chargers, merging sustainability with enhanced patient care. In addition, our support for the Ecological Continuity Trust led to the creation of a Virtual Reality Experience that vividly communicates critical environmental work to a broader audience across the UK.

Empowering Impact Through Match Funding

Every act of generosity fuels our drive to create lasting change. In 2024, Calisen employees embraced a commitment to zero barriers by raising funds for charities close to their hearts—the Trust’s match funding scheme amplified that impact across communities.

Our match funding initiative supported a diverse range of charities with powerful missions:

In a standout initiative, funds originally set aside at Calisen for Christmas client gifts were redirected to Zarach - The Children’s Bed Charity. The Trustees were pleased to be able to match this funding and together, we donated 200 beds to children during the festive season—an impactful reminder that when we work together, every contribution counts.

Each donation, each matched pound, and every act of kindness propels us forward in our Race to Zero. At Calisen Impact Charitable Trust, we are proud to empower communities and accelerate change—because when we work together, we build a brighter, more inclusive future for all.

Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Report of the Trustees (continued)…

Outlook

In 2025, the Trust hopes to continue its programme of environmental and social development activities through donations to charities across the UK. The Trustees will also work closely with Calisen as primary funder and aim to maintain a programme of sponsorship that contributes positively to its ESG programme. During 2024, the Trustees have made awards based on applications for funds from the charitable sector, and from relationship charities with links to Calisen and its employees. In 2025, the Trustees will consider ways to extend the reach of the Trust by ensuring the application process is transparent and straightforward and considering a programme of direct contact and outreach to charities with purposes aligned to the Trust strategy.

Reserves policy

The Charity will maintain all funds held with its appointed bank. There is no minimum amount of reserves required given that the primary activity of the Charity is to award grants and does not commit to give any such grants in excess of the funding it has received. The Trustees will review this policy on an annual basis.

During the course of any financial year, the Charity will endeavour to distribute all funds. In the event there are insufficient charitable requests for awards to enable all funds to be distributed any remaining funds/reserves will be the retained by the Charity until such time as there are further requests.

Principal risks and uncertainties

Risk exists in everything we do, from day-to-day operational activities to strategic initiatives. The Trustees have undertaken a risk assessment and developed mitigating controls to minimise the potential treat from these risks. All new trustees are made aware of the governance arrangements for the Trust, including the risks and mitigating controls at the time of appointment or shortly thereafter. In order to ensure the Trust is well controlled, the risk assessment and system of controls are reviewed on at least an annual basis.

The table below outlines the risk assessment and mitigating controls:

Risks Controls
1.
Donations are made to inappropriate recipients
2.
Donations are made outside of Policy
3.
Donations made to charities which damage the
reputation of the Company or the Charity
4.
Financial support is withdrawn
5.
Undue influence of individual trustees
6.
Provision of support for the charity from Calisen is
removed
7.
Resignation of Trustees
8.
Resilience of website
9.
Bank accounts subject to fraud/cyber/scam
attack
10.
Payments made to wrong recipient
11.
Reputational integrity of trustees
12.
Financial impropriety of trustees
13.
Over committing grant award funds (shortage of
available funding)
14.
Charity data compromised
1.
Financial Control Policy
2.
Financial Control Policy
3.
Grant Award Policy and Charity Donation
Guidelines
4.
Relationship to Company
5.
Trustee Appointment Procedures (Articles)
6.
Company Strategy and Impact Strategy
7.
Constitution of Trustee Board
8.
Appointment of Company supplier
9.
Financial Control Policy
10. Financial Control Policy
11. Application of Company Recruitment Standards
12. Application of Company Recruitment Standards
13. Annual Budget and Financial Control Policy
14. No Personal Data stored. Charity documents held
within Company framework

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Report of the Trustees (continued)…

A key control for the Trust is to be able to call on the expertise and time of employees from Calisen and to adopt policies and procedures from the business which aim to minimise and manage key risk areas such as financial control and technology. The Trustees would like to thank Calisen for this valuable ongoing support.

Going concern

The Trustees have formed a judgement, at the time of approving the financial statements, that there is a reasonable expectation that the Charity has adequate resources to continue in operational existence for a period of at least twelve months from when the financial statements are authorised for issue. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements. Further details of this assessment can be found in note 1.3.

Small companies note

In preparing this report, the trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

Finally, on behalf of the Board of Trustees, I would like to sincerely thank everyone involved for their energy, commitment and enthusiasm for our objectives and activities and most importantly their time in 2024, their hard work and effort, particularly through the period of development of our charitable objectives and strategy in a time of economic upheaval and challenge. We will continue to build our programme of charitable support working with closely with all our partners across the UK.

By order of the Board

5[th] Floor, 1 Marsden Street Manchester M2 1HW 6[th] August 2025

Phillip Mclelland Chair

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Strategic Report, the Trustees’ Report, and the financial statements in accordance with applicable law and regulations.

The law applicable to charities in England and Wales requires the Charity Trustees to prepare Group financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period.

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

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Independent examiner’s report to the Trustees of Calisen Impact Charitable Trust (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the period ended 31 December 2024, which are set out on pages 10 to 16.

This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the charitable company’s trustees as a body in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the charitable company’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am member of the ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Alan Reynolds Chartered Accountant

For and on behalf of

Crowe U.K. LLP St George’s House 56 Peter Street Manchester M2 3NQ

13 August 2025

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Statement of Financial Activities (incorporating income and expenditure account) for the period beginning 22 November 2023 and ending 31 December 2024

Note
Income from:
Donations
2
Investments
3
Total Income
Expenditure on:
Charitable activities
4
Other costs
5
Total Expenditure
Net income and expenditure
Transfer between funds
Net movement in funds
Reconciliation of funds;
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds 2024
Restricted
funds 2024
Total funds
2024
£
£
£
200,000
-
200,000
1,816
-
1,816
201,816
-
201,816
146,343
-
146,343
15,000
-
15,000
161,343
-
146,343
40,472
-
40,472
-
-
-
40,472
-
40,472
-
-
-
40,472
-
40,472
40,472
-
40,472

The Statement of financial activities includes all gains and losses recognised in the period.

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Statement of Financial Position at 31 December 2024

Note
Current assets
Cash and cash equivalents
8
Total assets
Current liabilities
Trade and other payables
9
Total liabilities
Net assets
Funds
Restricted
Unrestricted
Total funds
2024
£
79,652
79,652
(39,180)
(39,180)
40,472
-
40,472
40,472

The notes on pages 13 to 16 form an integral part of these financial statements.

The charitable company’s financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by The Board of Trustees on 6[th] August 2025 and were signed on its behalf by:

Phillip Mclelland

Chair

Company registered number: 15303930

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Statement of Cash Flows for the period ending 31 December 2024

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-operating items
Investment Income
3
Working capital adjustments
Increase in trade and other payables
9
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
3
Net cash flows from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 22 November 2023
Cash and cash equivalents at 31 December 2024
8
Total funds
2024
£
40,472
(1,816)
38,656
39,180
77,836
1,816
1,816
79,652
-
79,652

All of the cash flows are derived from continuing operations during the financial period.

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Notes (forming part of the financial statements)

1 Accounting policies

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

1.1 Charity information

The Charity is a company limited by guarantee, incorporated in England & Wales on 22[nd] November 2023, and a charity registered at the Chairty Commission in England and Wales. The members of the Charity are the trustees named on page 1.

Each of the Trustees is liable to contribute an amount not exceeding £1 towards the assets of the Charity in the event of liquidation.

The registered office is 5[th] Floor, 1 Marsden Street, Manchester, M2 1HW. The nature of the charity’s operations and principal activities is given in the charity information and Trustee’s Report.

1.2 Basis of preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” published in October 2019, the Financial Reporting Standard applicable in the UK and Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011.

Assets and liabilities at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

In the assessment of the Trustees, there are no significant estimates or judgements to which the charitable company is subject to.

The financial statements are presented in sterling which is the functional currency of the charity. Monetary amounts in these Financial Statements are rounded to the nearest £1.

1.3 Going Concern

These financial statements have been prepared on a going concern basis.

The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements and consider that the Charity is able to continue as a going concern.

1.4 Fund accounting

Restricted income funds

Restricted funds are funds subject to specific restricted conditions requested by the donors.

Unrestricted income funds

Unrestricted funds comprise accumulated surpluses and deficits on general funds. They are available for use at the discretion of the Board in furtherance of the general charitable objects.

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Notes (continued)…

1.5 Income

Donations

Donations are recognised on a receivable basis when receipt is probable, and the amount can be reliably measured.

Investment income

Investment income is recognised on a receivable basis.

1.6 Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably.

1.7 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010, to the extent that such income or gains are applied exclusively to charitable purposes.

1.8 Trade creditors

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

2 Income from donations

Donations from Related parties

Income from investments
Interest receivable on bank deposits
Unrestricted
funds 2024
Restricted
funds 2024
Total
funds
2024
200,000
-
200,000
Unrestricted
funds 2024
Restricted
funds 2024
Total
funds
2024
1,816
-
1,816

3 Income from investments

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Notes (continued)…

4 Expenditure on charitable activities

Grants awarded
Match funding awarded
Other donations
Total expenditure on charitable activities
5
Analysis of Grants Awarded
Unrestricted
funds 2024
Restricted
funds 2024
Total
funds
2024
124,555
-
124,555
19,068
-
19,068
2,720
-
2,720
146,343
-
146,343
Manchester Youth Zone
Wigan Youth Zone
Bristol Association for Neighbourhood Daycare
The Community Hub
Happy Days Children Charity
Sunshine Wishes Children Charity
Alder Trust
Future Trees
Fairleigh Hospice
Ecological Continuity Trust
Radio Lollipop
Respite Association
Total Grants Awarded
Unrestricted
funds 2024
Restricted
funds 2024
Total
funds
2024
26,000
-
26,000
35,000
-
35,000
4,250
-
4,250
6,000
-
6,000
3,000
-
3,000
1,375
-
1,375
12,500
-
12,500
12,250
-
12,250
4,900
-
4,900
3,480
-
3,480
13,300
-
13,300
2,500
-
2,500
124,555
-
124,555

6 Other costs

Other costs
Unrestricted Restricted Total funds
funds 2024 funds 2024 2024
Accountancy and tax fees 15,000 - 15,000

No Trustees, nor any persons connected with them, have received any remuneration from the Charity during the period. The amount of expenses received by the Trustees during the period totalled £Nil.

The Charity had no employees during the period.

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Calisen Impact Charitable Trust Limited Report and financial statements Company number 15303930 Registered Charity number 1 206963 31 December 2024

Notes (continued)…

8 Cash and cash equivalents

Current account
Deposit account
Total cash and cash equivalents
Unrestricted
funds 2024
Restricted funds
2024
Total funds
2024
5
-
5
79,647
-
79,647
79,652
-
79,652

9 Trade and other payables

Grants awarded
Accruals
Total trade and other payables
10
Funds
Balance at 22
November
2023
Incoming
resources
Unrestricted funds
Unrestricted income fund
-
201,816
Unrestricted
funds 2024
Restricted
funds 2024
24,180
-
15,000
-
Total funds
2024
24,180
15,000
39,180
-
39,180


Resources
expended
Transfers

161,343
-
Balance at 31
December
2024
40,472

10 Funds

11 Related parties

During the period, the Charity received donations of £200,000 from Calisen Group Holdings Ltd, a company registered in England & Wales, registration number 12383518.

Calisen Group Holdings Ltd is the parent of the trading group of companies which employs the individuals who serve as Trustees of the Charity. The group also supports the Charity through the provision of trustees' time, IT support services, and other back-office support. The value of this support cannot be reliably estimated and therefore no amount has been recognised in the financial statements.

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