Charity registration number 1207444 SHIPSTON COMMUNITY FIRST RESPONDERS ANNUAL REPORT AND UNAUDITED FINANCIAt SYATEMENTS FOR THE PERIOD ENDED 3J MARCH 2025 SHIPSTON COMMUNITY FIRST RESPONDERS LEGAL AND ADMINlSniATIVE INFORMATION Tru5tee5 Mr. Mathn Isaacs Mr. Stuart Eastbury Mr. Anthony Booth Ms Claire Warner Mr J Tjohnson (Appointed 14 March 20241 (Appointed 14 March 20241 (Appointed 14 March 20241 (Appointed 14 March 20241 (Appointed 14 March 20241 Charity number 1207444 IndepEndent examlner TC Group Celixir House Strarford Business & Technology Park Innovation Way, Banbury Road Stratfgfd-upon-Avon Warwickshire United Kingdom CV37 7GZ SHIPSTON COMMUNITY FIRST RESPONDERS CONTENTS Pa8¢ Trustees report Independent examiner's report Statement of Ibnancial activities Balance sheet Notes to the financial statements 6-12 SHIPSTON COMMUNITY FIRST RESPONDERS TRUSTEES REPORT FOR fHEPERIOD ENDED 31 MARCHZ025 The trustees present thelr annual report and financial statements for the period ended 31 Mar¢h 2025. The thnancial statements have bèen prepared in accordance wlth the accounting policies set out in notes to the nan£ial ststements and comply with the charity's governing dtstument. the Charitie5 Art 2011 and 'A£counting and RÈporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021" leffe¢tive l January 20191. Objectives and attEv1￿Q$ Our objetkn.ves are.. Thè provision of immediate medical care to any persorn involved In any medical emergency or injured in any accident in the area of Shipston on Stour and the surrounding areas the county of Warwi¢kshlE as directed by West Midlands Ambulance Service. The preservation and prote¢Don of good health by thè provision of first aid and emergency life support training and equipment to the general public. Such charitable purpose5 for the public benefit as are exclusively tharltable according to the laws of England and Wales as the trustees may from time to time determine. Public benefit The tru5tÈes have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achievements ènd performance Slgnificont activities ond achievemtnts oguinst objertive5 The 2024-2025 year covers the period 14th Marth 2024 to 31st Mar¢h 2025 due to the incorporation d the organisation on 14th March 2024. Within the thrÈe arèas the charity promotes, we achieved the following.. Responded to 305 Category l & 2 calls to the ambulance service, an averagè of 23.5 calls per month. Trained over 200 mernbers 01 the local community in basic life support with and without the USÈ of delibrillator. Installed and adopted 27 new public defibrillator sites to bring our trnstalled network to 59 as of 31" March 2025. We achieved an availability of over 99.7% and responded to 27 activations. The radiu5 of calls that we are deployed to $18nificantly increased late in the year, therefore we saw an increase in the number of ca115. We expect this to continue. Financial rèvl Reserves policy It is the policy of the charity that unrestricted funds which have not beèn designated for a spectht use should be maintained at a level equivalent to between three and ssx month's expenditure. The trustees considèr that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the chaiit¢s current acfjvities while consideration is givèn to ways in which additional funds may be raised. This level of reseNes has been maintained throtjghout the perS0d. SHIPSTON COMMUNITY FIR￿ RESPONDEIIS TRUSTEES REPORT ICONTINUEDI FOR THE PERIOD ENDED 31 MARCH202S Structure. %￿eMan(e and management The trtsstees who seNed dtsring the period and up to the date of si8nature ofthe financial ststements were.. Mr. Martin Isaacs (Appointed 14 March 20241 Mr. Sttjart Eastbury (Appointed 14 March 20241 Mr. Anthony Booth (Appointed 14 March 20241 Ms Claire Warner (Appointed 14 March 20241 Mr J T Johnson (Appointed 14 March 20241 Mr. Raymond Coyte (Appointed 14 March 2024 and resigned 31 March 20251 RecruitmentundGppointment of trustees Recruitment and appointment of trustees is performed in accordan￿ with the organisation'5 ion5titutir>n. None of the trustees has any beneli¢ia1 Interest in the cornpany. The tru51Ee5 report was approved by the Board of Trustees. Mr l T Johnson Trustee 7 Novembei 2025 SHIPSTON COMMUNITr FIRST RESPONDERS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHIPSTON COMMUNITY FIRST RESPONDERS I report to the trustees on my examination of the financial statements of Shipston Communlty First Responders (the charity) for the period ended 31 March 2025. Responslbllitles and basis of rèport As the trustees of the charity you are responsible for the preparatlon of the financial ststement5 in accordance with the requirements of the Charities Att 2011 (the 2011 Act). I report in respect of rny examinaDon of the charity'5 financial statements carried out under sethon 145 of the 2011 Att. In carrying out my examination I have followed all the applicable Direttfons given by the Charity Commission under section 1451Sllbl of the 2011 Act. Independent examiner's statement Your attention is drawn to the fact that the charity has prepared financial ststements in accordance with Accounb"ng and Repotting by Charin"es preparing their accounts in accordance with the Financial Repcrting Standard applicable in the iIK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Ststement of Recommended Practice issued on l April 2005 which is referred to in the eX￿t regula￿onS but has now been wtth(Stawn. l understand that this has been done in order for linancial statements to provide a true and fair view in èccordance with Genefally AEcepted Accounting Practice effective for reptsrting periods beginning on or after I January 2015. I have completed my examination. I confirm that no matters have come 1¢ my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records wère not kept in respect of the charlty as required by sethon 130 of the 2011Act,' or the financial Statements do not accord with those records,. or the finan¢ial statements do not comply with the applicable requirements concernrng the fom) and content ol accounts set out in the Charities IAccounts and Reportsl Regulatfons 2008 other than any requirementthat the accounts give a true and fair view which 15 not a matter consider¢é as part of an indepèndent examination. I have no concefns and have come across no other matters in connection with the examination to which attention should be drawn in thi5 reptsrt in order to enable a prpper understandin8 of the flnancial statements to be reached. TCGroup Celixir House StratFord Business & Tèchnology Park Innovation Way, Banbury Road Strattord-upon-Avon Warwickshire CV37 7G2 United Kingdom Dated.. 7 November 2025 SHIPSTON COMMUNITY FIRST RESPONDERS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THEPERIOD ENDED31 MARCM2025 Unrestrlcttd lunds 2025 Notes Income from.. Donations and legacie5 Charitable activitiès 122,785 8,827 Total income 131,612 Expendlture on: Raising funds Charitable activitiès 573 52,760 Totsl expendlture 53,333 Net income aod movèmttnt In funds 78,279 Reconclliation of funds: Fund balances at 14 March 2024 Fund balances at 31 Marrh 2025 78,279 The statement of financial activities includes all gains and losse5 recognised in the perlod. All income and expenditure derive from ¢ontinuing activities. SHIPSfoN COMMUNITY FIRST RESPONDERS BALANCE SHEET ASAT31 MARCH 2025 2025 Notes Flxed assets Tangible assets io 24,928 Current assèts Stock5 Debtors Cash at bank and in hand li Iz 13.194 850 47,224 61,268 17,9171 Credltors: amounts falllng due wlthin onè yèar 13 Net current assets 53,351 Totsl assets less Cur￿nt Ilabllltles 78.279 Net assets excludlng pension liabillty 78,279 The lunds of the charlty Vnrestricted funds 78,279 78,279 The linancial statements were approved by the tru#ees on 7 Novembe* 2025 Mr J T lohn50n Trustee SHIPSTON COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH2025 A¢countlng pollcles 1.1 Reporting period The report7ng period be@èn On 14 March 2024 when ihe Charity was registered and runs to 31 Mar¢h 2025. 1.2 Accountlng convention The financial statements havè been prepared in accordance with the charity's Igtsverning documentl, the Ch3rlties Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ire13nd" I"FRS 102~1 and the Charities 50RP "Accovnting and Repgrtirtg by Charities.. Ststement ol Recommended Practice applitable to charities preparing their accounts in accordance with the Finan¢ral Reporting Standard applitable in the UK and Repltblic of Ireland IFRS 1021" leffeciivè l January 20191. The charhty is a P*Jblic Benefit Entity as defined b¥ FRS 102. The charity has tsken advantsBe of the provisions in the SORP for charstie5 not to prepare a Statement of Cash Flows. The financial ststements have departed from the Chaithes IAccounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Ststement ol RecomEnended Practice which is referred tts in the Regulations but whÈch has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these linancial Statements arè rounded to the nearest £. The financial statements have been prepared under the historical cost ¢onventlon. The principal a(countin8 pO1￿cleS adopted are Set out below. 1.3 Golng con£ern At the time of approving the finaneial statement5, the trustees have a reasonable expectstion that the harity has adequate resources to continue in operational exlstence for the foreseeable futu￿. Thu5 the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.4 Charitsble funds Unrestricted fLtrnd5 are available for v5e at the discretion of the trustees in furtherance of their charitable objectives. 1.5 Incomè Income is recognised when the charity is legally entitled to it aftèr any performan¢e conditfons hwe been met, thè amounts can be measured reliably, and tt is probable that income will be received. Cash donations are recogni5ed on receipt. Other donattons are recognised once the charity ha5 been ngtified of the donation, unles5 pèrformance condits'ons require defeiral of the amount. Legacies are recognised on ￿£¢ipt or otherwise if the charity has been notified uf an impendin8 di5tributFon, the amount 15 known, arLd receipt is expected. If the amount is not known, thÈ legacy 15 treated as a contingent asset. SHIPSTON COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMEWS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH2025 Accountln4 policies IContinued} 1.6 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic b•eflt to third party, it is prLibable that a transfer of èconomic benefits will be required in settlem2nt, andthe amount of the obligation can be measured reliably. ExpendIt￿rÈ 1% cl3ssrfied by activity. The c05ts of each activity are made up of the total ol dIr￿t costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributaLle to a single activity are allocated direttly to that activity. Shared costs which contribute to more thanorhe activity and support costs which are not èttributable to a single activity are apportioned between those act?Iities on a basis consistent with the use of resources. Central staff costs ère allocated on the basi5 of time sperst, and depreciation chaiges are allocated on the portson of the asset's use. 1.7 Ta￿lble fixèd assets Tangible fixed assets are initially measured at C05t and subsequently measured at cost or valuation, net of depreciation and any impairment losse5. Depreciation is fe¢ognlsed so as to write off thè cost or valuation of asset5 le5S their rèsidual values over their useful lives on the following bases.. Computers Motor vehicles 33% straight linè 25% reducing balance The gain or 1055 arising on the disposal of an asset 15 determined as the differentè between the sale proceeds and the carrying value of the asset, and is retognised in the statement of linancial activities. 1.8 Stotks Stocks are stated at the lower (If cost and estimated selling price less costs to complete and sell. Cost comprlses direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the esdmated 5ellin8 pricè less 311 estimated c05ts of completion and Costs to be incurred in marketing, selling and distribLttion. 1.9 Flnancial insifLTrmènts The chirity has elected to apply the provislons of Section 11 'Basic Financial Instruments, and SÈction 12 'Other Financial Instruments Issue5. of FRS 102 to all of its financial instrLtments. Flnancial instruments are réttsgnised in the charity's balan￿ sheet when the charity become5 Party to the contractual provisions of the instrument. Financial assets and liabllities are offset, wtth thé net amounts presented in the financ£al ststements, when there is a legally enforceable right to set off the recognised amounts and there is an intention tosettle on a net ba515 or to realise the asset and settle the liability sirnultarteouslv. SHIPSTON COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEME ICONTINUEDI FOR THE PERIOD ENDED 31 MARCH2025 Accounting policies Icontlnuedl Boskfinonclal ossets Basic linancial assets, which include debtors and cash and bank balances, are initially measured a transaction price intluding trans3ct>on costs and are 5ub5equently carried at amortised cost ¢Jsing the effective interest method unle55 the arrangement constitutes a tinancing transaction, where the trarksaclion Is measured at the present value of the future receipts discounted at a market rate of interest. Financial asset5 classified a5 receivable within one year are rnot amortised. Boslcfinanclol liabi7itles 8asic f%nanci31 liabilities. including creditors and bank loans are initially reco8nisÈd at transaction price unless the arrangement constltutes a financing transaction, where the debt instrument is measured at the ptP5ent value of the future payments dlscounted at a market rate of interest. Flnancial liabilities ¢la5slfied as payable within one year are not amorbsed. Debt instruments are subsequently carried at amorkn5ed C05L Using the effective interest rate method. Trade cied¥tors are obligations to pay for goods or services that have been acquired in the ordinwy course of opetation5 from suppliers. Amounts payable are classified 35 eurrent liabilities if paymeni is due within one vear or less. If not, they are presented as notFcurrent liabilities. Trade creditors are recognised initially at trnnsaction price and subsequently measured at amortised cost Using the effective interest method. Dere¢ognitlon oflFnundol Ilobllities Financial liabilities are derecognisÈd when ihe charit¢s contrattual obligation5 expire or are dischorged or Cancelled. Income from donations and legacles Unrestrirted funds 2025 Donations and gifts 122,785 SHIPSTON COMMUNITY FIRST RESPONDERS NOTESTO TPIE FINANCIAL STATEMENTS ICONTINUEDI FOR THE PERIOD ENDED 31 MARCH2025 Income from ihhritab5e activities 202S Public AEO Installations Public AED Maintenance AED Consumables 7,645 120 1,062 8,827 Analysis by fund Unrestricted funds 8,827 E¥penditure on ralsing fund5 Unrèstrlcted fvnds 2025 Fundraisln8 and publl¢lty Advertising 573 573 SHIPSTON COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMENTS ICONYINUEDI FOR THE PERIOD ENDED 31 MARCH2025 (Continued) Expendlture on charitable artivities 2025 Dlrect costs Depreciats"on and impairment Responding equipment Team cost5 AED Purchases ottsr running Insurance Computer Telephone Sundry Accountancy 7,179 2,969 24,050 8,886 276 155 17 720 52,760 Analysts by lund Unrestricted funds 52,760 Net movement In funds 2025 The nèt movement in funds is stated after chargingllcreditingl: Fees payable for the independent examinarion of the charity's financial Statements Depreciats'on of owned tangible fixed assets 720 8,448 Truxee5 None of the trustees lor any persons connected with them) received any remuneration or betielits frcm the charity durin8 the period. Employees The average monthly number of employees during the period wa5.. 20Z5 Number Totsl 10- SHIPSTON COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMENfs ICONTINUEDI FOR THE PERIOD ENDED 31 MARCH 2025 Employees (Continued) There were no employees whose annual rèmuneration was more than £60.000. Ta¥ation The charity is exempt from tsxation on its artivities because all its income 15 applÉed for charltsble purposes. 10 Tan8ible fixed assèts tompvt¢rs Mthor¥ehldBs Cost Additions 1,298 32.078 33,376 At 31 March 2025 1,298 32,078 33,376 Depreclatfon and Impairment Depreciation charged in the period 428 8.020 8,448 At 31 March 2025 428 8,020 8,448 Carrying amount At 31 March 2025 870 24,058 24,928 11 Stock5 2025 Finished goods and goods for resale 13,194 12 Dèbtors 2025 Amounts falling due within one year- Trade debtgr5 850 SHIPSTON COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMENTS ICONnNUEDI FOR THE PERIOD ENDED 31 MARCH 2025 13 Creditors: amounts falllng due within one year 2025 Trade credltors Accruals and deferred income 7.197 720 7.917 14 Unrestricted funds The unrestricted funds of the charity cofftpri5e the unexpended balances of donations and grants wh￿Ch are not subject to specilic conditions by donors and grantors as tts how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustee5 for spetifi"c purposes. At 14 March 2024 In¢omlnE resoufcES ReSOu￿e$ At 31 March expended 2025 General funds 131,612 153.3331 78,279 15 Related party transactions There were no di5clo5ablp related party transactions during the period. 12-