Charity re8É5tratlon number 1207414 SHIPSTON COMMUNITY FIRsf RESPONDERS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
SHIPSTON COMMUNITY FIRST RESPONDERS LEGAL ANDADMINISTRATIVE INFORMATION Trustees Mr. Martin Isaacs Mr. Stuart Eastbury Mr. Anthony Booth Ms Claire Warnèr Mrj 7 Johnson Charlty number 1207444 Independent ¢xamlner TC Group Celixir House Stratlord Busine & Te¢hnology Park Innovation Way, Banbury Road Stratford-upon-Avon Warwickshire United Kingdom CV37 7GZ
SHIPSTON COMMUNITY FIRST RESPONDER5 CONTENTS Page Tr(tstees report Independent examiner's report 5tatemeni of hnancial activities Balance sheet Notes to the financial statements 7-14
SHIPSTON COMMUNITY FIRST RESPONDERS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2026 The trustees present their annual report and financial statements for the year ended 31 March 2026. The financial 5tètements have been prepared in accordance w4th the atcounttng polities set out in notes to the financial statements and comply with the charity's governing documènt. the Charities Act 2011 and "Accounting and Reporting by Charitiès.. Statement of Recommended Practice applicable to ¢haritFes preparing thèir accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 1021. leffettive l January 20191. Objectlves and activitits Oui objertives are.. The provision of immediate medical CaTe to any person involved in any medical emergency or injured in ny accident in the area of Shipston on Stour and the stsrrotEnding areas in the county of Warwickshire as directed by West M>dlands Ambulance Service. The preservation and protection ol qood health by the provlsion of first aid and emergency life support training and equipment to the general public. Such charitable purposes for the public benefit as are exclu5iveSy charitable according to the laws of England and Wales as the trustees may from time to time determine. Public benefit The trustèes have paid dLte regard to guidance issued by the Charity Commlssion in declding what attivities the charity should undert8ke. Athievements and performance Significont octivities and ochievtments ogoinst objective5 Within the three areas the charity promotes, we achieved the following= Responded to 174 Category One (Life Threateningl, 391 Category Two l Emergencyl and 6 Category Three calls. An overa15 totsl of 571 calls, averaging approximately 11 calls per week. This represents an increase of over 50% from the previous rèporting year. Trained 153 members of the local commun4ty In basic life support with and without the use of a defibrillator. Installed and adopted a further 8 public defibrillators brlnglng the total to 65 that we are managin8. We have a150 replaced the old equipment at many of the 51te5 many with new cabinets and defibrillator5, workin8 in partnership with parish councils and other local organisations. We have also been processing on our programme to install bleed control kits at all of our external publii defibrillator sltÈs. We responded to 26 activations of these sites, achieving 99.90% uptime. We have welcomed five new first responders. recruited during the reporting year, one of whom starteil respondin8 in March. The remaining fcsur are undergoing training and will be joining shortly. One SpOnder left us within the year due to other commitments. All our responders have received additional training to Intrease and broaden the skills we can offer a the scene. The training was delivered both from West Midlands Ambulance Service and snternally. We were extremely fortunate to receive a new vehicle within thè year, donated by Jaguai Land Rover and assigned the callsign RC8187 to join our recently purchased Subaru Outback ca115ign RC8314. These two vehicles have enabled us to increase ovr level of cover and contributed to our increased number of calls we attended. Our old 5ubaru Is now enjoying a new Ilfe within a neighbouriny fjrst responders scheme.
SHIP5TON COMMUNITY FIRST RESPONDERS TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH2026 Flnantial revtew Reservespolicy It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reseTre5 at thi5 level will ensure that. in the event Df a significant drop in funding, they will be able to continue the charitls Current activities whlle etsnsideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
SHipsfoN COMMUNITY FIRST RESPONDERS TRUSTEES REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Structure. governance and management The trustÈes who served during the year and up to the date of signature of the financial ststements were: Mr. Martin Isaacs Mr. Sttsart Eastbury Mr. Anthony Biioth Ms Claire Warnef Mr J Tjohnson Reciuitment und oppointment of tfustees Recruitment and appointment of trustees is performed in accordance wlth the organisation's constitution. None of ihe trustees has any beneficial interest in the company. The trustees report was approved by the Board vf Trystees. Mr J Tjohnson Trustee Date.. 19th June 2026
SHIPSTON COMMUNITY FIRST RESPONDERS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHIPSTON COMMUNITY FIRST RESPONDERS I report to the trustees on my examlnation of the financial statements of ShTrpston Community Flrst Responders ltt)e charityl for the year ended 31 March 2026. ResponsibS1itles and basis of report As the trustees of the charity you are responsible for the preparation trf the financial ststement5 èccordance with the requirements of the Charitles Act 2011 Ithe 2all Act). I reptsrt in respect of my examlnation of the tharity's financi31 statements carrled out under sertion 145 of the 2011 Act. In carrying out my examination I have followed all the applicablè Dbrections given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's statement Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable Sn the UK and Republlc 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 eytant regulations but has now beèn withdrawn. l understand that this ha5 been done in order for financ5al statements to provide a true and fair view i accordance with Generally Accepted Accounting Practice effective for reporting periods beginnlng on or after I January 2015. I havè completed my examination. I confirm that no matters have come to my attention tn connection with the examination 8IVln8 me cause to believe that in any material respect= actounting records were not kept in respect of the charity as requlred by section 130 of the 2011 Act,. or the financial statements do noi accord with those re¢ords.' or the financial statements do not comply with the applicable requirements corbcerning the form and tontent of accounts set out in the Charities IAccounts and Reports) Règulations 2008 other than any requirement that the accounts give a true and fair view which is not 3 matter consldered as part of an independent examination. I have no concerns and have come across no other matter5 in connection with the examination to which attetttion should be drawn in this report in order to enable a proper understanding of the financial ststements to be reached. IL firfy. TC Group Celixif House Stratford Business & Technology Park Innovation Way. 8anbury Road Stratford-upon-Avon Warwickshire CV37 7G2 United Kingdom
SHIPSTON COMMUNITY FIRsf RESPONDERS STATEMEKf OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE Y&4R ENDED 31 MARCH2026 Unrestricted funds 2026 Unrestrlcted fund5 2025 Nvtes In¢ome from.. Donations and legacies Charitable activities Investments 68,499 8,429 74 122,785 8.827 Totsl in¢omÈ 77,1)02 131,612 Expendlture on: Raising funds Charitable attivitles Other expenditure 573 49,253 1,500 52.760 io Total expet)dlture 50,753 53,333 Net income and mo¥ement In fut)ds 26,249 78,279 Retonclliatlon of lunds: Fund balances at l April 2025 78.279 Fund balJn£Ès at 31 March 2026 104,528 78,279 The Statement of finan¢iHI artlvities include5 311 gains and losse5 recr)gni5ed in the year. All income and expendirure derive from continuiwhÈ activities.
SHIPoN COMMUNITY FIRST RESPONDERS BALANCE SHEET ASAT31 MARCH 2026 2026 2025 Notes Flxed assets Tangible assets 12 56,019 24,928 Current assets Stocks Debtors Cash at bank and in hand 6,330 514 42,503 13,194 850 14 47,224 49,347 61,268 Crtdltors: amounts falllng due wSthln one year 15 18381 17,9171 Net turrènt assets 48,509 53,351 Total assets less current liabilities 104,528 78,279 Net a$5ets ex¢luding pènslon Itablllty 104,528 78,279 The funds of the charity Unrestricted fund5 104,528 78.279 104,528 78,279 79th June 2026 The financial ststÈtrnents were approved by the trustses on...........-.......-....- Mr J Tjohnson Trustee
SHipsfoN COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEIIR ENDED 31 MARCH2026 Accounting polides 1.1 A¢¢ountlng conventlon The financial 5tatement5 have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Flnanoal Reporting Standard applicable in the UK and Republic of Ireland" I"FRS 102.1 and the Chaiities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applitable to charities preparing their attounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffective l January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantaEe of the provisions in the SORP for charities Elot to prepare a Statement of Cash Flows. The ffnancial statements have departed from the Charities (Actounts and Reports) Re8tJl8tions 2008 only to the extent requiied to provide a true and fair vlew. This departure has involved lollowing thè Ststement of Recommended Practice for Charities applying FRS 102 rather than the vefsion of the Statement of Recommended Practice which is referred to in the Re8ulatÈons but which has snCe been withdrawn. The financial statements are prepared in sterling, which is the functlonal currency of the charity. Monetary amounts in these financial statements are roundèd to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accountFng policies adopted are Set out below. 1.2 Goln8 concern At the tiFne of approving the financial statement5. the tru51ees have a reasonable expectation that the charity has adèquète resources to continye in operational existence for the foreseeable fvt. Thus the trustees continue to adopt the going concem basis of accounting in preparin8 th¢ financial Statements. 1.3 thartrtabl funds Unrestricted fund5 are available for use at the discretion of the trustees in fLFrtherance of their charitsble objertlves. 1.4 Income Income 15 Tecognisèd when the charity 15 legally enttled to it aftèr any perfomiance conditiQELS have been met, the amounts Can be measured reliably, and it is probable that incorne will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation. unle55 performance conditions require dèfèrral olthe amount. Legacies are recoBni5ed on recEFPt or otherwise if the charity has been notified of an impending distribution, the amount Is known, and recelpt Is expected. If the amount is not known, the leBkcy is treated as a contingent asset.
5HipsfoN COMMUNIIY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMEMts ICONTINUEDI FOR THE YEAR EAIDED 31 MARCH 2026 A£countlnB pollcies Icontlnuedl 1.5 Expendlture Expenditure is recognised once the Is a legal or construttive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be requlred in settlement, and the amount of the obliEation can be measured reliably. Expenditure is classified by artivity. The costs of each artivity are made up of the total of direct costs and shared costs. Including support C05ts involved in Lsndertaking each actlvity. Direct costs attributsble to a single activity hre allocated directly to that actFvity. Shared costs whkch contribute to more than one artivity and support costs which arè not attributable to a single a¢tivity are apportioned between those activities on a basis ctsnsistent with the use of resources. Central staff costs are allocated on the b35is of time spent, and depreciation charges are allocated on the portlon of the asset'5 Use. 1.6 Taftgible flxed assets Tangible fixed a55ets are Initially measured at ¢ost and Subsequently measurèd at cost or valuation, net of depreciation and any impairment losses. Depreclation is recognised so a5 to wrtte off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Computers Motor vehicles 33% Straight Ilne 25% reduclng balance The gain or loss arising on the dispos31 of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and Is recognised in the 5t¥tÈment of financial activities. 1.7 Stocks Stocks are statèd at the lower of c05t and estlmated selling price less ¢05ts to complete and sell. Cost comprises direct materials and. where applicable, direct labour costs and those overheads thot have been In¢urred sn bringing the stocks to their present location and condition. Item5 held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling prce less all estimated costs of completion and costs to be incurred in marketing, selllng and distribution. 1.8 Financlal Instruments The charity has elèctetj to apply the provisions of Settion 11 'Basic Financial Instruments, and Sertion 12 'Other Financial Instruments Issues, of FRS 102 to all Qf its financial instruments. Financial instruments are recognised in the charity's balance sheet whÈn the charity becomes Party to the Contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amount5 presented in the financial ststements. when there s a legally enforceable right to set off the recognlsed amounts and there is an intention to settle on a net basi5 or to reèlise the asset and settle the li3bility simultsneDusIy.
SHipsfoN COMMUNifi FIRST RESPONDERS NOTES TO THE FINANCIAI sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2026 Ac£ountin8 policies Icontinuedl BaslcAlnoncig10ssèts B351¢ finèncial assets. which include debtors and cash and bank balances, are initially measured at transattÈon price including transattion costs and are subsequently carried at amortised cost using the effective interest rnetho¢J unless the arrangement ¢onstttLrtes a financin8 transattion, where the transaction Is measured at the present valtse of the future receipt5 discounted at a market rate of interest. Financial a55ets Classified as receivable within one year are not amortised. Bq5i¢fin¢rndo1 Ilabllltles Basic financial liabilities, including ¢redltors and bank loans are initially recognised at transattion price unless the arrangement constitutes a finan¢ing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt Sn5truments are subsequently carried 3t amortised cost, Using the effective interest rate method. Trade creditors arè obligations to pay for goods or services that have been acquired in the ordinary course Of operations from 5upplier5. Amounts payable are cla55ifiÈd as currenl liabilities if paymeTrt is due within one year or less. If not, they are presented as non-current liabilitie5. Ttade creditors are recognised initially at trar)sartion pri and subsequently measured at amortised cost Using thè effettive snterest method. Derecognitfflon offinanclol Ilobllltles Financial liabilitie5 are derecogniseil when the charity's contractual obligations expire or are Ili5charged OT cancelled. Income from donations and le8a¢Ses Unrestrlcted funds 2026 Unrestrlrted funds 2025 Donations and gifts Grants 66,499 122,785 68,499 122.785
SHIPSTON COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED31 MARCH 2026 Income from tharltable act5vities 2026 2025 Public AED Instsllations Public AED Maintpnance AED Consumables 8,429 7,645 120 1,062 8,429 8.827 Analysls byfund Unrestricted fund5 8,429 8,827 Infome from inv¢stments Unrestrirted Unrestrl¢ted fur¢d5 funds 2026 2025 Interest receivable 74 Expendlture on ralslnB fund5 Unrestricted Unrestrlcted funds fund5 2026 2025 Fundra15ing and publlcltv Advenising 573 10
SHIPSTON COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL sfATEMENTS {COlNUED} FOR THE YEAR ENDED31 MARCH2026 Expenditure on charltsble actl¥lt5es 2026 2025 Dirert costs Depreciation and impairment Responding equlpment Team costs 17.540 3,445 1,291 20,279 5,221 46 8,448 7,179 2,969 24,050 8,886 276 155 60 17 AED Purchases Motor running InsuTance Computer Telephone Ssjndry Accountsn¢y 253 144 14 1,020 720 Analysis by fund Unrestricted funds 49,253 52,760 Net movement In funds 2026 Z025 The net movèment in funds is stated after char8ingllcreditingl- Fees payable for the independent ex3minatlon of the charity'5 finawtcial ststement5 Depre¢iation of owned tangible fixed assèts Loss on di5POsal of tsn8ible fixed a55PtS 1.020 17,540 1,500 720 8.448 Trustees None of the trustèes lor any persons connetted with them) received any remuneration or benefits from the charity durinB the year. Emplgyees The average monthly number of employees dur thè year was.. 2026 Number 2025 Number Totsl
SHIPSTON COMMUNtTY FIRS[ RESPONDERS NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR TrIE YEAR ENDED 31 MARCH2026 Employees Icontinuedl There wère no employees whose annual remuneration was more than £60,000. Other expendlture Unrestrlcted Unrestrirt¢d funds funds 2026 2025 Netloss on dtsposal of tangible fixed assèts 1,51XJ 11 Taxatlon The charlty is exempt from taKation on Its artivities because all its income is applied for charitsble purposes. 12 Tanglble fixed assets Molor¥ehlcks Totsl Cost At l April 2025 Addition5 Disposals 1,298 32,079 51.130 13.3331 33,377 51,130 13,333 At 31 March 2026 1,298 79,876 81.174 Depreciation and Impèlrmt At l Aprll 2025 Depreciation charged in the year Eliminated in respect of di5posèIs 428 433 8.020 17,107 18331 8,448 17.540 18331 At 31 March 2026 24,294 25,155 Carryln8 amount At 31 March 2026 437 55,582 56.019 At 31 March 2025 870 24,058 24,928 12-
SHIPWON COMMUNITY FIRST RESPONDERS NOTES TO THE HNANCIAL STATEMENTS ICONTINUED) FOR THE Y£4R ENDED 31 MARCH2026 13 Stocks 2026 2025 Finished Èoods and goods for resale 6,330 13,194 14 Debtors 2026 202S Amounts falllne due wlthin one yèar: Trade debtors Prepayments and accrued income 850 514 514 850 15 credito.. amounts falllng due wlthln one year 2026 X125 Trade creditors Accruals and deferred income 118 720 7,197 720 838 7,917 16 Unre5trlrted tunds The unrestrirted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantOTS as to how they may be used. These include de518nated funds which have been Set aside out of unrestricted funds by the trustees for spe¢ifS¢ purposes. At l Aprll 2025 Incomlft resources Resources At ai March expended 2026 General funds 78,279 77,002 150.7531 104,528 Previous perlod: At l April 2024 Incomlng re50ur¢es Resources At 31 March expended 2025 General funds 131,612 153,3331 78,279 13-
SHipsfoN COMMUNITY FIRST RESPONDERS NOTES TO THE FINANCIAL STATEMENTS ICONTSNUEDI FOR THE YEAR ENDED 31 MARCH 2026 17 Related party transactlons There were no disclosable related party transactions during the year. 14-