REGISTERED COMPANY NUMBER: OJ909956 (Ci ngland and WAles)
REGISTERED CHARITV NUMBER.. 518473
AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024
FOR
DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
{A COMPANY LIMITED BY CUARANTEE)
Xeinadin Audit Limited
Sidings House
Sidings Court
Lakeside
Doncastei.
South York51iii'e
DN4 5NU
*ADHXVIXT*
1411212024
COMPANIES HOUSE
A17

DONCASTER ROTHERHAM AND DISTRICT MOTOR
T￿DEs CROVP TRAJNING ASSOCIATION
LIMITED
CONTENTS OFTHE FIP4ANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Page
Refereoce Admlnlstratlve Details
Report of tlie Councll
2 to 12
Report of the Independent Auditors
13 to 16
Statement of FinanclAI A¢tlvltles
Balance Slieet
18
Cash Floii, Statement
19
Not￿ to tlie Cash Flow Statement
20
Notes to the Financlal Statements
21 10 29
Detailed Statement of fiinanclal Activities
30 to 31

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES CROUP TRAINING ASSOCIATION
LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 JULY 2024
COUNCtL MEMBERS
P M Coggon
G C Hariner
M Miller
M F Stead (resigned l May 20241
G Thompsoii
M D Wainwi'ight
L R Wi-iglit
A Scott
COMPANY SECRETARY
A S¢oll
GROUP TRAINING MANAGER J Mace
REGISTERED Otr FICE
Rands Lane Ii)dustrial Eststc
Arnitborpe
Don£ast¢i'
DN3 3DY
REGISTERED COMPANY
P4UMBER
01909956 {Engl4nd w)d Wales)
RECISTERED CHARITY
NUMBER
518473
AUDITORS
Xeinadin Audit Limited
Sidings House
Sidings Court
Lakeside
Doncaster
South Yorkshir¢
DN4 5NU
BAP4KERS
Bar¢lays Bank PLC
High Stre¢t
Doncasler
DNI IEG
Lloyds TSB
High Street
Doncaster
DNI 18H
Page I

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
REPORT OF THE COUINCIL
FOR THE YEAR ENDED 31 JULY 2024
The council Inembers (trusiees) who are also directo1% of the chai'ity foi. the puiposes of the Companies Aci 2006, plesent
their report with the fjnoncial Sthiements of the chai'ity for the year ended 31 July 2024. The trusiees have E4dopted the
piovisions of A¢¢ounling and Reporting by Charities.. StAtement of Re¢onimended Praclice applicable lo chai'ilies
prep21.ing theii. accounts in accordan¢¢ with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) {effeclive l January 2019).
STRATECIC RIIPORT
STRUCTURE, GOVERNANCE AND MANAGEMENT
GOVERNING DOCUMEIYT
The Gi'oup Training Association is a chai'itable Company Limiied by Guarantee incorporoled on the 30 April 1985 and
registei'ed as 3 chovity on l O FebiNary 1987. The Conipany was established under 8 Memorai)dum of Associaiion that
es(ablished the obje¢rs and powers of the charity and is govemed under its Articles of Association. In the event of (he
Group Training Asso¢iation being wound up. members are r¢quired to conlribLlte an amount noi exceeding £ l O.
RECRUITMENT AND APPOTNTMENT OF COUNCIL
The Diieclors of the Group Training Association are also Charity Trustees for thc purpose of Chority Law and are also
known as Members of the Council. Under the requirements of the Memoranduin & Articles of Association. the Members
of the Covncil al'e elected to serve until resignaiion.
All Council M¢mb¢rs have direct links with th¢ moloi. trade through th¢iL' own bu5Lness oi. by way of cuiyent or pa81
einploymenc within (he motor trade. Most Council Mern￿rs have seThed the Group Trainiiig Association for a loiig
time, however, from lime to tiine new niembers are elected who are known to have the intei'esl of the Associatbon at heart.
Given their in-depth knowledge of th¢ indusliy, a specific training pi'08ramme is not consideied ne¢essaiy, however, lh¢
Chairman, the Gi'oup Training Managei. and other CoLincil Meinbei's aSS15t any n¢iv ni¢iiib¢i3 in underslanding their
obligations and r¢sponsibililies under the Companies and Chai'ities A¢ls.
ORGANISATIONAL STRUCTURE
Th¢ Organisatioiial Siructure of the Group Tr8inin8 Association is made up of a Bo3￿ of Council Membeis el¢¢i¢d fiom
the membership of the Compai)y. The Council is responsible foi. the strategic diiection and policy of the GIDup Training
Association. StiwctUTed monthly meetings are held 10 detei'niine policy and pmcedures. The Executive Council
members meet every other month and there is a whole Council meeting in ihe intervening months. Meetings are minuted
by the Comp&iiy Se¢ret4ry and minutes are circulated to all members.
A s¢hem¢ of delegaiion is in place ond day 10 day responsibility foi. the provision of training servi¢es rests with th¢ Group
Training Manager ivho atteJ)ds ¢ourLciI meetings but who does not have a vole. The GI'OUP Training Manager is
responsible for ensuring ihal the Company delivcrs the tiaining services and ensurin8 that key performance indicators xj'e
met. Thcy ar¢ also r¢sponsible for the day to day op¢raiional mknA8¢mertt of Lhe Company.
Pag¢ 2

DONCASTER ROTHERHAM AND DJSTRICT MOTOR
TiiADES GROUP TRAINING ASSOCIATJON
LIMITED
RbPORT OF THE COUP4CIL
FOR THE YEAR ENDED31 JULY 2024
STRUCTURL GOVERNANCE AND MANAGEMENT
PAY POLICY FOR KEY STAFF
The Council consists of the board of trustees and the senioi. managemcnt team. Th¢ management team are ihe key
personnel of the chai'ily in ch81.ge of directing and eonii'olling, I'unnTrii8 and operating Lhe ch¥i'ity on a day-io-day bas¢s.
All trustees ghve tlieir time fi'e¢ly and no trustee receives I'emunei'ation in the yeai..
The pay of the senior staff ig reviewed annually alon8 Wltl) other staff employed by the charity, usually wilh a pei'centage
in¢rease relaiing to inflation and conipetiiion in the employee niarkei for staff. Where pay for senioi. stAff falls gulside
that perccniage inciease, that would be reviewed and approved by ihc Boai'd of Council M¢tnbei3.
The educational and ii'airting activities of the Group Training Association ar¢ monaged by a total of twenty Six Staff (on
av¢r88¢) employed il?roughoiii the Tiaining Associalion's tsvo cen￿eS and five departnients.
STAFF DESIGNATION BY OCCUPATIONAL ROLE (AS OF DECEMBER 2024)
Manageinent
Tecbnical 'futors
Logisties Tutors
Administrative Staff
Functional Skills Tutor
Business Studies Tulors
Marketing
Cleaners
12
Bi-monil)ly full starf n)eetings take place iii the Doncasler and Sheffield Centi'es that are m&ndaiory for all staff io alt¢nd
to ensure staff are fully inforined of Company d¢velopm¢nLS. On Ihe inlervening Tnonihs a Quality Team meeting takes
plac¢ at Doncasi¢i' lo look a¢ ways of iiiiproving Ir8iiiin8 progi'arnm¢s. The Ineetings have a sel agenda and ¢nsui'e
operational a¢tivities are assisted by an inforined team oFadJninislrotiv¢ and tutorial personn¢l.
The entire workforce, including Mana8ers and Supeivisors have dii'ect expei'ience of delivering training programmes.
They ale I'esponsible for d¢livei'in8 a highly successftil Governiiient funded apprentice training contract and continue (O
provide liish quality courses evidenced by mii)imal problems and sustained improvements in PP4rticipation.
A totsl of twenty six staff (on average) al'e employed by the Company. Seven of these staff members work on a part-
tinie rol¢. Durin8 the year ih¢re have been soine Ntorial staff ¢hang¢s, with bjtorial staff wlio have left the Conipany
being replaced by new st&ff with up-w-dale industrial knowledge and skills.
Page 3

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 31 JULY 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
OUR Atms
The main aims and principal activities of the Group Tr8ining Associaiion are staLed in the Memorandum and ArLi¢les of
A550cialion being the Goveming Irhstrumenl which are ihe provESiOn of training and education foi. Ital￿t[S employed or
to prepare, assist or enable theni to be employed or engaged irt actLVlties connected to the Retail Motor Trade oi. Road
Transport Industry.
OUR OWECTIVES
In setting oui. objective's and planning our activitie5, our Council ha5 given ¢a4'eful conside¢7tion to the Charity
Commission's guidancc on public benefit and, in particu10r, to its supplemenlary public benefit guidance on advancing
education and fee charging.
We aim lo provide the benefit of first ¢lass education and training to a5SiSt any individiial employed or Considering
¢mploymeiil in Il)e Re(ail Motor Trade oi. Road Ti'ansport Industry witli a view to developing their skills. education and
abilities. The Gi'oup Training Associaiion admits persons of all Social backgrounds.
Thc Group Training Association has to me¢t the si&ndards of external quality audits in lem)s of Quality Martagement. a
formal inspe¢iion by Ofsted, Education and Skills Funding AB¢n¢y (ESFA), Local Authorities, Matrix Standard.
Contractors Health and Safety Asse&qinent Scheme, and Investor in Peoplc Award for whicb the Mission Siateiiient is a
defined objeclive'.-
To be U)¢ flrst ¢hoic¢ tr&inin8 or8anisation delivering oceupaLiono111'8iniog in Automobile, Transpoi'l Lo8jStiCS And
Business Studies.
Our coiporate goals are...
To pi'ovid¢ Lh¢ qiialily and reliability of pioducis and s¢rvic¢q.
To piovide the most cost effective course and value lo our customers.
To be tl)e leader in ea¢li o¢¢upational area in wliicli we 117in.
To strive io develop all employees, thi'ougl) the provision of training in ol'der (o help us achieve our
business goals.
To be fiiian¢ially sti'ong in ordei. thar the mos¢ up lo date facilities artd equipment can be provided to beiiefil
course delegates and apprentices.
To maintAii) Ihe a¢Liv¢ pursuit of advanced technology And detemine the markets where devoloping new
skills 15 evidenced and to Pl'ovide accoi'dingly.
To understand our customer needs and lo react with our provision accordingly.
ACCESS TO TRAINiNC AND COMPAf4Y ETHOS
Our training fa¢ilities are available to anyon¢ wnsidering a career or ¢urr¢ndy employed in the Retail Motor Trade or the
Road Tran5POrt Industry. The Iraining ts eith£r supported by a school, employer or the ESFA so that no learner needs to
make any financial coniribuLion ioivaTds the cog¢ 0( ts'8inin8. In addition, we ai'¢ 80 ¢qual opportuiiily organisation and
are comLniiied (o a working environnieni that is frec froin any fomi of discriminaiion on the grounds of coloui, race,
ethnicity. religion, gender, disability. sexual orientation or age.
The Charily's aims are to provide education and training to L£sist learners ITh progie55ion towards. oi. gainin8 VOCOtion81
qualifications to prepare, assist or enable ihcm io be employed or engaged in appientictships connec￿d to the motor
vehicle repair industry or I'oad transport industry.
The Group Tiaining Associalion provides Inotor v¢liiel¢ education and training cours¢s for a lange of learnei's fi'oin the
age of fouiTren onwails. The irainEng ¢ouJs¢s benefit leamers at school, learners excluded fi'om school, employ¢d and
unemployed.
Page 4

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 3 1 JULY 2024
STRUCTURC, GOVERNANCE AND MANAGEMENT
QUALITY OF PROVISTON AND AUDIT OF STANDARDS
In July 2022 the Governmenl's educational national inspe¢lion regime Ofsled visited the Group Training Associ#¢ion to
Cairy oul a foul. d)y full, shoit nolice inspection involvin8 8 teani of six iiispeclors. Tl)e previous inspection was in May
2016. Ofsled continue 10 reserve the option to visit the GTA al any lime.
lrtspections al'e graded as follows'.-
Gl'ade I
Grade 2
Gl'ade 3
Gl'ade 4
Outslanding
Good
Improvemen¢ required
Inadequafe
The Group Training Association ivas awarded the following Grades in July 2022..
Th¢ quality of education
Bel)avioLir and attitudes
P¢rsonal development
Leadership and managemen¢
Apprentic¢ships
Overall eff¢¢liv¢n¢ss
Good
Good
Good
Good
Good
Good
Tlie G¥oup Trnining Associaiion has now been awarded a Grade 2 - Good by Ofsted since 2004.
Iniprovcmcnts lo the operalion of the Group Training Association are conducted by An in-house QLiality Teom. A range
ofspecific audit i(ems has been produced to form a Quality Calendar thal specifies the date for assessment. Audit reviews
cover twenty five Specific areas and include'.-
Gioup Three Year D¢v¢lopnient PIAn
Meetings
Learner Health and Safety Measures
Staff Reviews
E4iihliry And Diversity
The Prevent Duty
Briiish Values
Seif.As5e5smcnl Report & Quality Improvement Plan
Quality Sy5teift Revi¢w
Learner Progrcssion and Success
Observation of Tutorial Delivery
tDtern81 Vcrili¢ation of Skills Assessors
STAFF DEVELOPMEI NT
The Coinpany progresses Tutors on a fomial *aching qualification. All staff involved in teaching or training learners
on Gov¢rnineni funded piogrammes are expected to pro8ress to an assessor and, or teaching qualiticalion.
Staff have attended a broad l'ange of Iraining courses ￿talling one hundred and ihirty seven days of attendance in relation
to iinprovhng leamer training progranimes and leclinical updating.
QUALITY STANDARDS
The Conipany has held the Investois in People Award sin¢¢ 1994. We achieved I'e-ceitification foi. a ￿rther. three yea1%
in Janualy 2023 and will need to be re-accrediled in January 2026 which will be assessed against the new standard.
Page 5

DONCASTER ROTHERHAM AND DISTRtCT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 31 JULY 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Oihei. quoliLy Standards held are Mati'ix (for Infoimltiort Advice and Guidance), CHAS {Con¢rac¢ors He2111) and SAfety
Scheme for woi'k with Local Authoi'itie5).
Tl)e Group Training Association has n)aintained good progTamiiie asscssnients via Sheffield Local Education Authoi'ily
Contiacl monitoring. Tliis programine for the pi'ovision of 14-16 school vocational programmes in Shetfield ended in
December 2023 due lo the ¢omplex aiid high needs of learners which iequires an element of teachinglstaff that we are
not able ¢0 provid¢ will)in the boundaries of incoin¢ genei'ated by the pro81'•mme.
W¢ ¢onlinue ¢0 work with two scliools in the Sherrield l'egion outside of the local authority contract.
RANGE OF QUALIFICATIONS AND AWARDS
The Group Training Association is regisiered with the major Qualification Award Bodies and meets the appraisal
requiremenls of..-
City & Guilds of London Institu
tostitute of the Mowr tndustry
Oxford, Cambridge & Royal Society of Arts (OCR)
Road Transport Indusiry Training Board
Departhient of Ti'8nsporl
Automotive Technician Accreditation
Scotlish Qualifications Autbority
DVSA
Skills and Education Group (SEG)
Costs related to Apprenliee and School courses al'e high as they include;.
R¢lat¢d SlAff ivage$
Safely Officer cosig
Mini-coach transport costs
Vehicle costs and diesel for assessment visits io learner placements
CIAssroom and workshop costs, overalls, ¢rainin8 equipnienl elc
Registration fees 8nd lesson Costs
Rates, h¢At, light, power, insuran¢¢s
Buhldin£ maintenance costs
New ¢ours¢ developmcnt costs - equipment etc
Apprentice End Point Assessnient and re-sit costs
Perishable or once used ilems
ACHIEVEI MENTS AND PERFORMANCE
Trustees ond Council members meet each monih and hov¢ a fomial agenda for each meeting. A man2gein¢nt rtporl is
presented to all Council Meii)beis and provides 8 s¢Atisti¢al analysis of learner a¢hievement and peTforii1an￿ against
objectives sel in Contracts held foi. each progi'amme or training activity.
Page 6

DONCASTER ROTHERHAM AND DISTRtCT MOTOR
TRADES CROUP TRAINING ASSOCIATION
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 31 JULY 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
APPRENTICES
Tlie Group Training Association lendcred for a GoverDiiient funded contraci with ihe Education and Skills Funding
Agency. This Government legislated contract has an imporiant signifjeance to the Group Training Association as it
accounts foi. over sixty percent of the course income funding. In June 2017 the Group Training Association was awarded
Government funding 8ppI'enti¢e ti'aining contract for levy plying eniploy¢rs despilt fiei'ce coii)pelition from colleges aThd
othcr training oi'ganisacions that opeiate on a national basis. Tli¢'R¢gisL¢r ofAppioved Training Pioviders, (ROA TP) was
refreshed in Decembei. 2021. requiring all approved providers lo re-apply under new, sb'icter conditions. The GroLIP
Training Association was sueeessful in its I'e-application. In 2023 the register was clianged again to Appi'entic¢ship
Provider Assessment Register (APAR) combining Ilie ROA TP and EPAO iegisters. Thc re8lSler has not re-opened since
for any new standard applications.
Since 2017 there have been continued changes to every part of an apprenli¢eship from the funding through to assessment
and qualifications. Lniplemented by the Education and Skills Funding Agencyi Apprenticesl)ip Frameworks werc no
lon8CT b¢ funded from 31 July 2020 l¢aving only ApprcnLi¢eship SIAI)dards appi'ov¢d for Governmcnl fundin8.
training levy was introduced for larger employei's with over 250 employees andlor a payroll of over 3 million. There
were also changes to fuiiding for n)¢dium to small employers. Siandard5 are slnjctured with an einphasL5 on end testing
for 8ss¢ssment of an appT¢nti¢es ¢ompe(¢nce. However the lack of available standards for som¢ motor v¢hhclc
speciali51ns ie.. Puint, Panel, Heavy Vehicle Level 2 and Auto-Eltctri¢al mcans w¢ are unable currenily to reci￿lt
apprenlices foi. some of tbese disciplines. This is IJavin8 a n¢8otive impaci on Ili¢ r¢¢L'uilment o( apprentices, and
subsequently income. of the Group Trainin8 A8SOClatLOn.
Tlie training programme's suc¢¢ss is m¢8sur¢d by Lhe number of Learnei'5 on pro8rainine and th¢ aliainmenl of Si8ndafds
achieved iii their respective careei. Specialism. The iar8ets ui'e challenging and, due lo the continuing difficult (rading
that garnges ar¢ experiencing combined with the impact of ¢h¢ PAndemic and now the reduction in approved
apprenticeship standaj'ds for the motor industry> Iheie is a reduced uptake in appj'enlice work placeinents that is affecliiig
appT¢nli¢e nuimbers on our training pi'ogramme wl)i¢h can lake up to 3 years to show statistically. The QualifL¢ation
Award Bodies inspection I'egime (IMI, OCR, SQA, EDI, RTITB, JAUPT, SEG and Ciry & Guilds) aiidil 011 Gi'oup
Training Association qLialification systems and procedwes in order to grant their approval to provid¢ 8 fvll quAlifL¢aiion
sttucwre for the stt]deiits.
A Group Ti'aining Association Management Team will complete qiiality audits and assessments to identify and address
any concerns.
The Group Training Association opencd a Training Centr¢ in Sb¢ffield in September 2007 10 eftable it to tske up a contrart
with Shc(ficld LEA to deliver motor vehicle vocation81 progi'ammes for schools in the Sheffleld region. GTA havc not
re-con¢racted with Sheffield LEA for the full 202312024 acadernic year and the Alierna¢Jve Provision Progi'amme with
thein endcd December 2023. Thc Group Training AssociaLhon also hAs thirty Appreniiees followin8 their training
programm¢s at the Sheffield Centr¢.
We have also coiitinued lo invest in equipment to operAte various Tmt qualificaiions and End Point Assessment activilies,
including Seivice Technician, Vehicle Air Conditionin8. Vehicle Tnspection and Vehicle Refinishing from our Don¢oslei'
Cenlre.
The Group Training Association continues its relationship wkth motor vehicle manufacturers and is presently involved
with Vertex Pi"ofessional Services rcpresenting Hor]da and on a iemporary basis BOSCH and Renauli. DependJThg upon
cai. Sales and market shale the ni4nufft¢LuK¢ts irt¢rease or decrease the amount of woi'k calried out by ih¢ Group Tf4inin8
Associa(ion.
Page 7

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES CROUP TRAINING ASSOCIATION
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 31 JULY 2024
STRUCTURE, GOVERI44ANCE AND MANACEMENT
PERFORMANCE AGAtNST PROFILE
Education Skills Funding Agency Apprentice Pro8ramm¢
202312024 Provisional
GTA SUCCESS
RATE
76.920/0
DtE MIN
THRESHOLD
60%
60/0
60'h
AGE
16-18
19.23+
TOTAL
APPRENTICES
26
22
48
ACHIEVERS
20
19
39
81.250/.
GTA SUCCESS
RATE
D￿ MIN
THfiESI.IOLD
6￿/.
6￿/4
6￿/0
AGE
16-18
19-23+
TOTAL
APPRENTICES
47
16
63
ACFIIEVERS
27
14
41
64.1 0/0 updated
GTA SUCCESS
DfE MfN
THRESHOLD
AGE
APPRENTICES
ACHIEVERS
27
19+
TOTAL
S￿/
S￿/
63
34
Th¢ Group Ti'aining Associations appi'enticeship pi'ogramme qilAlifi¢ation 5UC¢¢55 rate has consistently, for the past ten
years, been above tile national average as shown in the tables abov¢.
OTHER TRAIP41NG PROCRAMfvLES
In August 2016 the GTOUP Training Asso¢ialion rook the deci$ion to apply foi. direct approval and to produce all of its
own training material for Driver Certificatc of Compettn¢e (Driver CPC). This has been successfully carried out and
the Group Training Association has direct approval to opernte the Driver CPC cow'se$ via DVSA. Ten days of courses
were re-approved in August 2024.
Page 8

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 31 JULY 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
SAFEGUARDING, PREVENT & BRITISH VALUES
The GTA consideTS Uial ¢mployce and Icorner involvement is essential to its continuing success and Lises a variety of
methods 10 inforin. ¢onsuli lli)d involve employees and leaniers. These include quesiionnaires. mee(ings, Every Cliild
Maiters. Prevent DLLlies, Safe¥uarding, Bi'itish Values, Radiealisation AwAreness and E-safety. The Group Trainiiig
Association l)as an appointed Safeguarding Lead and Deputy responsible for 211 Eqiiality, Diversity, Prevent and
Safeguarding.
All staff and apprentices under-tske Safeguarding and Prevent Iiairting, all siaff are subject to DBS checks.
RISK MANACEMENT
Tlie Coui)cil coiifirnis that systems have been tstabllshed ￿ idenlicy any m&jor risks to which the Company may be
exposed and the perceived iisks are I'eviewed monthly to mitigate these ri$ks.
A Treasurer's I'cport is presellted as a fixed and forn)al agenda item at the Council's bi-monthly meeciiigs. Funds held
for investh)cnt arc confirmed at this m¢¢ting. An anntsal review of Int¢rnal FiDanci81 Controls using th¢ Charity
Coinmission self-checklisl is carried OLIt and evaluated against guid¢lknes.
The Council continues to review spending and investment policies
The organisation still has a clear focus on exrending the geographical area thai the Company operutcs in to increase tlie
amount ofbusin¢ss Into the COlnPArty. The Oplion LO purchase Unit 3 Rands LAnt in Stpteimbtr 2023 in Don¢¥siei' wus
¢xe¢uied and involved substantial capital expenditure Lo be sourc¢d from ihe Ol'ganisaiions own lunds.
Staff numbei's are currently stable. however, this will continue to be reviewed in 202412025 in line with E.SFA income.
Tlie council have also txploi'ed the utiliyaiion of th¢ GTA'S asstls ai)d in-particular buildings and pi'operty. Tlie Funds
raised froni th¢ l¢EJsing propei1y is expected to be I'eiiiveslcd into Ili¢ appi'¢tLtiee programme, pi'oviding inucl) needed
financial slabilily ai a tin)¢ whei'e the biggest change5 in apprentic¢ships have b¢¢n made sin¢¢ the inLrodu¢tion of th¢
Modern Appi'¢nlic¢ship which started iii the early 1990's.
The investment policy foi. suiplus monies wa5 reviewed in 201 l and an a¢¢OLlOt wos opened with Lloyds Bank (hat has
produced impi'oved inierest rates for deposits. These intere$1 rates from Lloyds have now ieduced and are closer to tlie
raies offered by Barclays. Tlie Council maintains a substhntial reserve of monies to miniinise possible cash flow
problems due to ihe economic climaie. The reserves alloiv for changes in Apprenticeship funding and the substantial
increase in tbt dtlivery of seivices due to the rapid incr¢ase in inflation.
MAIN RISKS
The continued changes to the appienlicesbip struciure and ESFA funding system Ihrough 202212023 may have an impact
on achJ"evemeiil r81¢s, ¥ppr¢nli¢e r¢cTUitm¢ni and fJnan¢ial iiicome. Employers now havc to adjust lo using the
Applenliceship Servi¢e (AS) lo direct Governinent funding to the GTA for Iheii. apprenticeship training,
The introduction of the apprenticeship Siandai'ds and Fi'ameworks no longer being funded has created exlrn burdens on
employers which previously did not exist. Eniployers are now I'esponsible for funding setup and allocalions for
appr¢nliceships. This is proving more problematic for smaller employers who do not necessarily have the time oi.
resouic¢ to perforni these processes. This has consequently inci'¢a5¢d ilic load on the GTA who hav¢ provided iiiore
staff lime allo¢8i¢d to guiding and suppoi'ting employers.
With the in¢r¢ase in the school leaving age s¢hools al'e encouraging learners to slay in school rathei. tlian take up an
apprenticeship. This has led lo schools starDng to set up their own motor vehicle ivorkshops to keep vocational training
within th¢ school prernises.
Page 9

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
REPORTofTHE COUNCIL
FOR THE YLAR ENDED31 JULY2024
STRUCTURE. GOVERNANCE AND MANAGKMENT
Due 10 the Govemment's Spending Review limiling the budgets of schools and chang&q to the qualification points systems.
in 2014 Éhere was appJoxTrmalely 3,000 approved courses by OfquBI, there are now berween 200-300.
In order to I'edvce the risk to incoiiie and expendiiure the Group Ti'ainin8 Asso¢iatiou.'-
Monilor$ the ESFA contract progression on a monthly basis in order to ensure that it is deliverin8 againsl
Contract requirenients.
Employs staff in 3 specifi¢ marketing role lo en848e aPPiEntice placenienl conipanies irt oixler 10 maintain
and if possible increase apprenti¢e numbers,
Has expanded the geogi'aphical area thai li operAtes in for apprenticeships.
Has continued lo ¢ontain costs associated with the conipanies op¢i'atlOi) whilst iiicome hag ieduced.
Has a renewed focu5 on the company's elecli'onic sys¢eins and social media for rnai'keiing pui'ptsses.
Continue5 to monitor tlie moioi" and logistics se¢tor for changes manufactures trends, advancing
technologies, ehangts in government legislaiion and publi¢ opjnion.
Anotber risk io lh¢ GTA'S operations is tli¢ government's drive to promote electrie cars. This will have a major impact
on the moioi trad¢ and in particular, the demand for apprenticeships and the na￿re of the training provided. The GTA
is well placed io provide the relevant training but the iinp8et on the number of apprtntieeships is as yet wiclear. A$ a
resuli. the GTA is lookin8 10 incr¢¥sc the I'ai)8e of cour9cs offei'cd for persoas 'einployed oi. inl¢ndiD8 to b¢ cmploy¢d irt
such other aciivilies as may benefit from the training services provided by Lhe Association" (to quote from the GTA'S
cbaritable objects).
FUTURE CENTRE DEVELOPMENTS AND O&IECTIVES 202412025
Continue placeiiienl mai'keling in an efforl to expand appientice contract rtrumbers
To expand the op¢ra(ion area for the appitnlicetship prograinme 10 include all of South Yorkshire and the
Sheffield City R¢gion
To mairtiain appienticeship success rales at, or above. KPI'S
Invest in training fa¢ili£ies and equipment to be more in line with tlie latest te¢l)nolo8i¢al dcvelopmenls in
the sector
Monitor Goveii)ment dii'¢ctives on p¥op05ed changes 10 pro8r4mmes
To uphold Ilie siaff developnient pi'ogran)me
Provide faciliti¢s and suppori foi. all Manufactur¢rs' coui's¢s
We are continuing to iiiodify our training course portfolio and build our existing dedicated edueational Tesoui'ces ¢0 meet
new demand5. Cliai)gc is not only about iiivcstments in bricks and moitar. li musi be people l¢d and owned. Our
Gi'oup Training Associaiion recognises the support that it must provide lo be 8¢ the heart of fu￿re ambitions of our
leamers.
FINANCIAL REVIEI W
During the year ulld¢r review incomin8 r¢sour¢¢s have exceeded expended resourc¢s, creating a surplus of £122.101,
compared lo a deficit of £115,147 ill 2023. Total illcom¢ has risen in the year by £262,967 and, expenditure has increased
by £25,719, 10 give the inciease in overall perfoi'mance of £237,248. Tlie Council is carefully Inoni¢oring projected
income Ènd expenditui'e levels to ensure that ihe GTA continues to hove 8 financially viable op¢io1ion. li should be
nored that there is a surplus befoi'e depreciation of £250.427 compared to a deficit of £14.003 in 2023.
Page 10

DONCASTER ROTHII RHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATJON
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR EYDED 31 JULY2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
RESERVES POLICY
The Group Training Association reserves at the year-end ai'e represented by the accumulated fijnd of £5,407.987 {2023 -
£5,28S,886) shown on the balance sheet. Of this amount. £4.175,463 (2023 £3,671,558) is represented by the
Compaiiy's fixed assets, investment and woi'king capital. The Group Training AssociaLion free reserves are represented
by cash held al the bank amountin¥ to £1,307,034 {2023 £1,614,328). The free reserves are held al this level because
Il)e Council are particularly Inindful of the operdiing costs of Motor Veliicl¢ Training Woi'kshops and in paiticulai. the
promoLion of a safe environment foi. training in vehicle body repaii. and paint operations, not to niention unforeseen
circumstances.
The level of free reserves therefore held and available to be applied to the council's discretion in fiJnl)erance of the
Charity's obj¢¢LS, is d¢ierniined by refer¢n¢¢ lo the sp¢¢ifi¢ requiremens foi. capitsl and I'efiJrbishm¢ni expendituie in the
short and medium terni together with ¢onliiigency plaiis to meet any urgent Training Centie financial I'equii'ements and
¢oniingencies. In particular, the Council are consideiing..
(a) Upgradinglmodernisin8 the Training Centre.
(b) Large capital 5p¢nd for equipinent needed to upgrade Unil 2 Rands Lan¢ in relation to the lease for Inspiro (BMW,
VW JLR Group) commencin8 O¢iob¢r 2024.
It is the pnjdent pui'chase and const1￿CtIOn of properly from past suTrluses which has crealed a souiid financial basis for
the GTA, since otherwise there would be a large exposure to rental liabilities. li is also Considered thai the level of free
reserves is neccssary lo cover any deficits that may g1.ise in the futurt froin a loss of revenue ori5ing fi'om compAnies or
oth¢r institutions culting back their trainin8 pro8ramines, as noied in the 'Main Risk" scction of this iepoi'l. The
downlum in income in ceriain past ye4rs demonstrates that this is not a theoretical risk.
As we continue to be unaware of what is ' round the coi'ner" the level of reserv¢$ held by ihe GTA d¢Jes mean Ihat ihe
GT A should be able 10 deal willi any unfoieseen liabilities that ml81)t arise in Ili¢ fviure.
INVESTMENT POLICY
Short-term funds al'e pi'incipally ii)vested on the money m￿.ketS, with other monies beingp held bank deposits. The
potential risks li) the Stock Market were recognised by the Council in Octobei. 2007 wheii lh¢ Council decided to liquidate
ils Lnvestment portfolio with Barclays Bank Plc. Since then, the company has only invested in bonk and money ma¥ket
d¢posits. When interest ra￿$ were high, this produced a good return ftsT the GTA but Ilie continuing decfease in interest
rates has meant that ihe eoinp8ny's income from interest has contirbiied to de¢r¢ase over the years, to what is now a very
low figuiE in Irl&tion to the amounts held. cu￿ent deposits are held iviih Bar¢lays Bank PIC and Lloyds Bank Plc.
If thek d¢¢ide to stop paying inlei'est, ¢h¢ Council will bave to consider alternative institutions if it is to obtain
investment income in th¢ future. The Group Training Association invites Barclays Bank PIC (with whorn il bas a forty
year hisioiy of banknng) and Lloyds Bank PIC to ils Annual General Meetin8 to discuss longer ternj investmeni funds
aloug witij the Auditors.
Al the Annual General Meeting, Senior Bank personnel atiend al'e invited fi'om the Council togetheL' Wlth the Auditor.
who hs asked to present the Annual accounts and make commeni. These valued observations and advice are impleinented
by ihe Council at the meeting following the Annual General MeeLing and throughout the finaftci&l year.
MEMBERS OF THE COUNCJL
Menibeis of the Council who are Directors foi. the purposes of Coinpany Law and Trustees for the purposes of Charity
Law, who served during (he y¢ar and up to tlie date of thks repoi'(, are set out on page l.
Page 11

DONCASTER ROTHEIiHAM AND DISTRICT MOTOR
TRADES GROUP TRAIMNG ilSSOCL4TION
LIMITED
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 31 JULY 2024
STATEME￿ OF COUNCIL MEMBERS, RESPONSIBILITIES
The council rnemixrs (who sre also the directors of Doncaster Rotherharn and District Motor Trades Group Training
A.vso¢iation Lirnit¢d foT the purposes of company law) are responsible Eor preparing the Report of the Council and the
financial statement5 in ac¢ordan¢e with appli¢oble law and United Kingdorn Accounting St&ndaTds (Unil¢d Kingdom
Generally Accepted Accounting Practice)-
Company law requires ihe council memkrs to prepar¢ f￿anCial statemenls for each fthanciE41 year which give a Irue and
fair view of the state of &ffairs of the ¢hwitsble company and of the incoming i'esources and application of resources,
including the in¢om¢ and expenditure, of lh¢ ¢haritable company for thal period. In pr¢pwin8 thos¢ financi&l s¢al¢menlS,
the council mernbei's ar¢ T¢quired to:
select suitsble ac¢ounlin8 poliGi¢s and then apply them ￿n5151￿ni]y.
observe the methods and prin¢ipl¢s in the Charity SORP.
n)ake judgements and estimates that are reasonabl¢ ond prudent.
prepare the financial st&iements on th¢ 80in8 con¢¢rn basis unless it is in8ppropri8le lo presume thai th¢ charitable
mpany will ￿ntinue in busin¢ss.
The ￿ul)ell members are responsible for keeping prO￿r accounting recoi'd5 which disclose with reasonable accuracy 01
ny lime the financial position of the charitable company wid to enable them to ensure that the financial statements comply
with ihe Coinpw)ies Act 2006. They are also responsible for safeguarding the assets of the charitable rx*mpany and henc¢
for taking reasonable Steps for the prev¢nlion and dei¢¢lion of fraud and otheT Irregul￿111¢s.
In so far as the ¢ouncil membeTS are aware..
there is no relevant audii inforniation of which the charitable company's audiloTS are unaware. and
the council members have taken all steps tha¢ they ought io have taken to make themselves aware of any relevant audit
information wid io establish that the auditors are awllre of that information.
AUDITORS
The auditor5. Xeinadin Audil Limited, will be proposed for r¢-apwintm¢nt ot the forth¢omin8 Annual General Meeting.
Reporl of the council, inco
directors, on .
ratin
t stTategic report, approved by ordeT of ihe board of ihe council. a5 the company
and signcd on the board's behalf by-
P50n- Chair
Page 12

REPORT OF THE tNDEPENDENT AUDITORS TO THE MEMBERS OF
DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCtATION
LIMITED
Opinion
We have audited the financial statements of Doncaster Rothcrham and District Motor Trades Group Training Associ8¢ion
Limited {thc'ch8ritAbl¢ eoinp8ny') for the year ended 31 July 2024 whi¢h ¢oinpi'ise the Statement of Financial Aciivilics,
the Balance Sheei, the Cash Flow Sialeinent and notes io the financial staLements, including a suminary of signifLcant
accounting policies. The finkncial reporting framework thai has beerh Applied in Iheir preparation is applicable law artd
United Kingdom Accounting Standards (UniLed Kingdom Generally Accepted Accounting Pi?clice).
In our opinion the financial statements..
give a true and fair view of the state of the ehariiable company's affairs as at 31 July 2024 and of its incoming resour¢es
2nd application of resources, including its income and expendilure, for the year then ended..
have been piDperly pi'epared in accordance with Unit¢d Kingdoni Generally Accepted Accounting Practice,. and
have been prepared in )￿oI.dance with the requit'ements of the Companies A¢1 2006.
Bgsis for opSnion
We ¢ondiict¢d our Audit in accordance with Inlemational Stsrtdards on Auditing (UK) (ISAS (UK)) and applicable law.
Our responsibilities under those standards ale fuither deseribed in the Auditoi's, responsibilities for Ihe audit of the
financial statements section of our report. We are independent of the charitable company in ac¢oi'dance with the ethical
requirements thar are relcvant to our audit of the financi841 statements in the UK. including the b RC'S Ethical Stand8rd,
and we havc fijifilled our other etlii¢al responsibilities in accordance with tbts¢ requir¢ni¢nts. We b¢li¢v¢ that the audit
evidence we have obtained is sufficient and appropi'iate to provide a basis foj. our opinioii.
Con¢luslons relating to going concern
In auditing the financial statements, we have ¢on¢luded that the Ii'ustees, use of the going Concern basis of 8¢eountin8 in
)e prep&ra(ion of the fu)an¢iol sialem¢nis is appropriol¢.
Based on th¢ work we have pei'formed, we liave not identified any maierial uncerlainties I'elating to events or conditions
Ilial individually or collectively, may cast significant doubt on the charitable conipany's ability to continue as a 80in8
concern foi. a period of at leasl Iwelv¢ months from wlien ihe financial slateincnts are authori5¢d for issuc.
Our responsibilities and the responsibilities of the council membei's with respect to going conceri) air described in the
relcvani se¢liorts of this report.
Other Inlormatlon
Th¢ Council niembeTS are responsible for the other hnfomarion. The othei infomiation ¢ompi'ises the inforn)alion included
in the Annual Report, other Ihan tlie financial statements and our fieport of the Independent Audilors thereon.
Our opinion on the financial stat¢ments does not cover the other infoiThation and. exc¢pt to the exient othetivise explicitly
stated in our iepoi't, we do not express any form of assurance conclusion ther¢on.
In ¢onn¢¢tion with our audit of the fillaneial gtsiements, our r¢spon$ibility is to read the other information and, in doing
so. ¢onsider whether the other information is maleiially inconsistelll with the financial statements or our knowledge
obtained in the audit or otherwise appears to be maleri811y missthted. If w¢ identify sucb matei'ial inconsistencies or
appareni material misstatements, we are rcquircd to d¢trmine whethcr this give5 rise to a material misstatemcnl in th¢
financial staiements (heinselve5. If, based on ¢hc woi.k we have perfoi'med, we conclude ¢h&i there is a Tnat¢ri81
mi5Statement of this oll)er infoi'mathon. we are i'equii'ed to report thai fact. W¢ have nothing 10 L'epoi't iii ihis i'egard.
Opiniolls on other matters pi-escribed by the Companies Act 2006
In our opinion, based on the work undei"taken in the course of the audit..
th¢ inform8tJon given in the Report of the Council for Lhe fillaneiAI year for which the fjnancial statements air prepai'ed
is ¢onsisient with t])¢ financial sialements,. and
the Report of the Coun¢il l)as beert prepaJ¢d in accoi'dane¢ witli appli¢able legal requii'en*nts.
Page 13

REPORT OF THE tNDEPENDENT AUDITORS TO THE MEMBERS OF
DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADFS GROUP TRAINING ASSOCtATION
LIMITED
Matters on ivbieh we are required to repoi-t by exception
In the light of the knowledge and unders(anding of the ch￿.1(able company and its environment obiained in the course of
Ihe audit, we have not identified material Inisstalemen15 in the Report of the Council.
We have nothing to report in respe¢( of the following mat¢ers where the Companies A¢t 2006 requir¢s us to i'epori to you
if. in our opinion..
adequaie aceounting i'e¢ords have not been kept or retums adequate for our audit l)ave not been received froni branches
nol visited by us; or
Ihe finan¢iAI staiemenis are not in agreemenl with the accounting records ond retums. or
¢ertain disclosures of ttuste&q' I'en)uneration specified by law Ère not made" or.
we have noi re¢eiv¢d all th¢ inforn)ation and explanations we require for our audil.
Responsibllltlcs of councll mcmbLrs
As explained more fijlly in ihe S(at¢meni of Council Members, Responsibilities, the council members (who are also the
directors of the charilable company for the pui'pos¢s of ¢ompany law) are responsible for the prepaTation of th¢ financial
statemenis and for beii)g satisfied dial they give a Irne and fair view, and for such iniei'nhl conti'ol as ihe council membeis
d¢tennine is n¢¢esgary to ¢i)abl¢ the preparation of financiol statements thot are free fvoin material miss(atemeni, wheihei.
du¢ to fraud or error.
In preparin8 the financial statements, the council members arc re$pon$ible for assessing the eharilable company's ability
to continue as a going concern, disclosing. AS Applicable. matters Tclatcd to going ¢oi)¢em and using the goin8 ¢oneern
basis of ac¢ountin8 Urtless the ¢oun¢il n)¢mb¢i's eidi¢r int¢nd (o liquidaie the chAri¢8bl¢ COMp￿Y or Lo ¢eas¢ op¢r&iions.
or have no realistic altei'native bul lo do so.
Page 14

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCtATION
LIMTED
Otsr responslbllitles for ihe &udit of the finanelal statements
Our objectives are (o obuin I'easonable assurance abou( whether the financial stateinents as A whole are free from material
misstatement, whether due to fraud or enor. and to issue a Reporl of the Independeni Auditors that ineludcs our opinion.
Reasonable 8ssurance is a high level of assurance, but is not a guaranLee thar an audit conducted in accordance with JSAS
{UK) will always deleci a materi81 misstatement when it exists. Missiatements Cart arise from fraud or ¢rroL' and are
¢onsidered material if, individually or in the ttggregaie, Iliey could reasonably be expected to intluence Ihe economic
decisions of users taken oi) Ilie basis of tl)e5e flnancial statements.
The exlcnt to which our procedure5 are capable of delecting irregularities, including fraud is detailed below..
Based on our understanding of the Company. we identified that the pi'incipal risks of non-¢ompli2nce with laws and
regulations related io corpoi'ation tax legislation and we Consider￿ Ihe extent to which non-compliance might have a
m4ieriAI effeci on the finart¢ial sthtemeiits.
As part of ihis assessment we considered both quantitative and qualitative factors. We also eonsidei'ed those laws and
regulatioiis that have a dii'ect impact on the pr¢pw'ation of the financial statements, such as the Companie5 Act 2006 and
FRS 102.
We evaluat¢d management's in¢entives and oppoi'tunities for fraudulent mknipulation of the financial statements which
included the risk of nian&8ement override of controls. We determined that the pi'incipal I'isks were relaied to postin8
inappropii8te joumal entries, omittiDg, advancing or delaying recognition of events and Iransa¢tions ihat havc occurred
during or after the repoi'ting period, and potelllial InanagemeD¢ bias in the deteiininalion of a¢¢ounting estiinatcs or
judgements to monipulate I'esults.
Audil procedures performed by Lhe engagement teain include..
Enquii'ing of and obtaining writien representation fi'oin m8nageinent in relation ￿ krtown or SLispected
instances of non-¢oinpli#n¢e with laws and r¢8ulations ond fraLId,
Enquiring of entity Staff in tax and compliance functions to identify any instances of nonkncompliance with
laws and I'egulaLions'
Cvaluation of mana8emenl'S Contiols designed io prevenl and deL¢¢t irreguloriLies,'
Idei)lifyin8 aiid, where relcv4nl, tesling journal entries posted by senioi. m4na8¢mtnt or with unusual
eombinaiions-
Assessing and evaluating the business rationale of significant transactions outside rhe nom)al course of
business.,
Revieiving financial statement disclosiires and testing to suppor¢ing documentation to a5Sts5 compliance with
appljcable laws and regulations;
Review of conespondence with r¢gulators in so far as they are related ¢0 the finAn¢ial statements.
Incorporating elements of unpredictability into the llaDJI'e. timing andlor extent of audit procedures perfonned.
There are inherent limitatiorts in th¢ audit procedur¢s described above and thc further removed non-complian¢¢ with laws
and regulaiiorts is tsom the evenis and transactions I'efl¢¢l¢d in the financi81 stalem¢nts. the less likely we would become
aware of it. Also, the risk of not deieeting a material misstatemcn¢ due 10 fraud is highcr than tbe risk ofnot detecting one
resulting from e]Yor. as fi?ud may involve deliberate concealment by, for exainple, foi'geiy or inlenlional
misrepiesentalion, or through collusion.
A furth¢i' desei'iplion of ow. i'esponsibilities foi. lh¢ audii of the financial stsi¢m¢nts is located on the Financial Repoi'ling
Council's webslte at www.frc.org.uklaudiiorsresponsibilities. This description forn15 part of oui. Repoitof ihe Indep¢ndent
Auditors.
Page 15

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LlfvllTED
Use of our report
This report is made solely to the charitable company's rnemb¢￿, as a body, tn accordonct with Chapter 3 of Part 16 of
the Companies Aci 2006. Our audit work has been undertkken so that we might slate to the ¢hariiable company's niembei
those maiiei's we are required to state to Lhem in an auditors, report and foi. no other purpose. To Lhe fullest exient permiued
by law, we do not accept or assvme responsibility io anyone other than the charitable company and the chai'itable
company's meinbers as a body, for our audit work, for this repori. or for the optnions we have foniied.
Kelvin Fi
ton BA FCA (Senioi" Statutory A
for and on behalf of Xeinadin Audit Limited
Sidings House
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 SNU
Date..
Page 16

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRAf)ES GROUP TRAINING ASSOCIATION
LIMITED
STATEMENT OF FITrIANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Other trading activities
Inv¢siment income
1,638,849
1,338,301
108,542
Tot&1
1709 810
L 440 843
EXPENDITURE ON
Raisin8 funds
1,587,709
1,561,990
NET INCOMEI{EXPENDlTURE)
122,101
(115,147)
RECONCILIATTON OF f4UNDS
Total funds brought forward
5,285,886
5.401.033
TOTAL FUNDS CARRIED FORWARD
5 407 987
5 285 886
The note5 fom) part of th￿e financial ststemens
Page 17

DONCASTER ROTEIERHAI¥I Af4D DISTRtCT MOTOR
TRADEI S GROiSP T.RAIIYING ASSOCIATIOJN
LIMITED
BALANCE SHEET
31 JULY 2024
2024
Unre$tri¢ted
fund
2023
Total
funds
Notes
FIXED ASSETS
Tangible ￿Sets
Investments
Investmeiits
Investrnenl pivperty
3,589948
3.170,042
12
13
loo
100
396 926
396
3,986,974
3.567.068
CURRENT ASSETS
Debiors
Cash at bank omd in hand
14
188,489
1307 034
168,566
1614 328
1,495,523
.1,782,894
CREDITORS
Amounts fallin8 du¢ within on¢ year
15
(74510)
(64.076)
NET CURRENT ASSETS
1718818
TOTAL ASSETS LESS CURRENT
LIABILITIES
5,407,987
5,285.886
NET ASSETS
5 407 987
5 285 886
FUNDS
Unrestricted ￿ndS
17
5 407 987
5 285 886
TOTAL FUNDS
5 407 987
5 285 886
The financial stateme
were approved by the Board of the Council and authorised for issue on
. and were signed on its b¢l)alf by..
G Thompson - Chair
The note5 form part of these fll)8nci&l statements
Page 18

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIIMITED
CASH FLOW STATEMENT
FOR THE YEAR ENDED31 JULY 2(124
2024
2023
Notes
Cash flows from operating *Ctivities
Cash generated from operations
Inter￿1 paid
220,530
(21,372)
Net Casb provided byl{used in) operating activities
217 590
24,823)
CAsh flow$ from Investlng Ylctlvltles
Purchase of Langible fixed assels
Inteiesl i'eceived
(S48,232)
(72,001)
Net cash used in illvesting activities
524 884)
66 275)
Change In CAsh gnd Cash equivglent$ in
the reporting perlod
Cash 4nd cash equlvAlents at tbe
beginning of the reporttng period
(307,294}
(91.098)
1614 328
1705 426
C#$h and cash equivlllents at the end of
the repor¢lnK perlod
1307 034
1614328
The notes forni part of these financial S￿lements
Page 19

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 JULY 2024
RECONCJLTA TION OF NET tNCOMEI(EXPENDTTURE) TO NET CASH FLOW FROM
OPERA TING ACTIVITIES
2024
2023
Net incomel{expenditure) for the reporting period (as per thc
Sta(ement of FinanciAI Activities)
Adjustmcnts for:
Depreciation charges
Interest received
Iniere5t paid
(In¢reas¢)Idecrease in debtors
Incieasel{decrease) in c￿dItorS
122,101
{115,147)
128,326
(23,348)
2,940
(19,923)
101,144
(5,726)
3,451
1.533
Net ¢•sh provlded byl(used In) operAtlons
220 530
213721
ANALYSIS OF CHANGES IN NET FUNDS
At 1.8.23
Cash flow
At 31.7.24
Net tisl)
Cash at bank and in hand
1614 328
307 294
1307 034
J 614 328
307 294
J 307 034
Total
614 328
307 294
1307 034
Th¢ notes forn) part of these financial statements
Page 20

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 3J JULY 2024
COMPANY STATUS
Tlie company is limited by guarantee and is a Registered Charity, nurnber 518473. the company's I'egistered
number and regisiered office address can be found on the Report of the Council on Page l.
ACCOUNTING POLICIES
Basis of preparing the financiAI statements
The financial slat¢Tn¢llls of the charilablc coinpany, which is a public benefit ¢nlity urtder FRS 102, have been
pi'epared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charilies.. Statement
of R¢¢ommended Practice appli¢abl¢ to chariLies prepai'ing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republi¢ of Ii'eland (FRS 102) {effective l January 2019),, Financial
Reporiin8 Standard 102 'The Financial Reporting S¢andard applicable in ihe UK and Republic of Ireland, and the
Comparties Act 2006. Th¢ financial siatemeiils have been prepared under the hisioi'ical cost convention. with (he
exception of investments which are included at Inark¢t value.
Th¢ financial ststements are presented in GBP. the fi￿CtIonal currency of the orgarti$ation. and are rounded to the
nearest £ l.
Income
All income is re¢ognised in the Stalemeni of Finan¢i41 A¢liviiies once the chArity h&s entitlement lo the income.
Th¢ following spechfic pulicies &r¢ applied to particular eitegories ofineome.,
Course fees are accounted for when earned
Inveslnient income is accounted for when receivable
Grants are aC¢OLinted for when the ¢ompany is eniiiled to receive them
Expendlture
Expendilure is iecognised on an accrnal basis as a liabilily is incurred. Expenditure includes atiributable VAT
which cannot be recoveied because the coinpany is not registered for VAT and is reporled as part of the
expenditure io whi¢h ¢h¢ VAT relates.
Charitable expendiDJI'e coinprises those COSLS incurred by the charity in the delivery of its aciivities. It in¢lud¢s
both costs that Can be allocaied directly io sucl) acijvilies and those of an indireci na￿re to support them.
Governance costs include those costs associated with meeting ihe consti￿l10nd7 and statutory requiirments of ihe
¢hai'ity and include the audit fees and costs linked to the strategic management of the eharity.
All costs are Allo¢4ted between the expendi¢ui'e categories of th¢ SOFA either by diTe¢t allocation or apportioned
on a basis of the s18ff tim¢ attributable to cach cotegory.
Tangible fixed jssets
Depre¢i4lion is piDvided at The followin8 annual raies in ordei. lo write off each 8ss¢I over ils e81imaied useful life.
Freehold property
20/0 oll a r¢du¢ing balance basis
SliorL leasehold property Over the I'emaining period of the lease
Plant and niachinery
120/• on a straight line bases
Fixturas and fittings
20-330/0 on a reducing balance basis
25Q/o on a straight line bases (computers)
250/0 on a ieducing balance basis
Invesinienl propeity is shown al its most recent valLialion. Any sui'plus or deficit
arising is recognised throiigh the income and expenditure account.
Motor vehicles
Invesimenl property
Page 21
continued...

DONCASTER ROTHERHAM AND DISTRJCT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
NOTES TO THE FINANCIAL STATEfvtENTS- continued
FOR THE YEAR E]VDED 31 JULY 2024
ACCOUNTING POLICTES - eontinued
TÈn2lble (lied Assets
Tlie council's policy is llol to ¢apitalis¢ eapstal expenditure irtcurred at a cost of under £ 1,000. Items wilh a net
book value of less than £1 00 ai'e written off.
Investment property
Investnieni pioperty is shown at n)ost i'ecent valuation. Any agg1'ega￿ sui'plus or deficit Arisirtg fi'om changes in
fail. value is ircognised in the Stsiement of Financial Activities.
T Axgtion
As a Registered Charity. Ihe con)pany is not subjeci to corporation tax.
Fund accountlng
Unr¢stricted fijnds can be used in 8ccordan¢e with the ¢harit8bl¢ objectives at the discretion of the ¢Nsiees.
Re$tri¢ied funds Can only be used for particular restricted pwposes within the objeets of the charity. Resrriction$
arise when specified by the donor or whcn funds are raised for particular restricted purposes.
Fui'ilier explartaiion of the naLure and purpose of each fund is included in the notes to the financial stateinents.
Penslon tost$ and other p051-retlrement benefits
The charitable company operates a defined contribution pension scheine. Conli'ibutions Pf4yable io the chafilable
conipuny's pension scheme are charged lo tlie Statement of Financi81 Ac(ivitics in the period io which they relate.
Prepar&tlon of consolldaled flnAnelAI stAtementJ
The financial slAteinenLS contain infoiinaLion about Doncaster Rgtherham ELnd Disli'ict Motor Tiad¢s GroiLP
Training Association Limited as an individual limited company and do not contain ¢ortsolidaled firtancial
infoi'mation as the parent of a group. The coiiipany has laken Lhe option undei. Section 398 of the Companies Act
2006 not lo pi'epare consolidated financial sta(emenls.
OTHER TRADINC ACTIVITIES
2024
2023
Membership fees
Own course fees
Other course fees & recharges
24D
264,859
A 373 750
210
262.930
1075 161
638 849
1338 301
Page 22
continued...

DONCASTER ROTHERHAfvI AND DISTRICT MOTOR
TlbiDES GROUP TRAINING ASSOCIATION
LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
tNVESTMENT INCOME
2024
2023
Rents received
Int¢i'¢sl receivable - trading
47,613
102.816
108 542
RAJStNG FUNDS
Other trading activities
2024
2023
Support eosts
1587 709
1561.990
SUPPORT COSTS
Inforniation
tecbnology
Goveimance
Costs
Managcmenl
To¢ai$
Other trading activities
1 $25 979
1587 709
NET INCOMEIl(]LXPENDITURE)
Nel incomel(expendilur¢) is stated after chargingl{¢rediting)'.
2024
2023
Aiidilors, remuneratiort
Depreciation owned assets
Operating lease cxpenses- laiid & buildin8S
Pension costs
10,020
128,326
78,190
10.440
101.145
91,244
COUNCIL MEMBERS, R]LMIINERA TION AND BENEFITS
There were no ¢ouncil members, remunei'&tiort or other benefils for the yeai. ended 31 July 2024 nor for the yeai.
ertd¢d 31 July 2023.
Pa8e 23
continued..

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
NOTES TO THE FINANCIAL STATEMENTS- confinued
FOR THE YEAR ENDED 31 JULY 2024
TRUSTEES, REMUNERATION AND BENEFITS- continued
Trystees, expenses
Certain members of the executive council received expenses during the year. The tot21 amounl payable amounted
10 £2,871 (2023. £1,510).
STAFF COSTS
2024
2023
Wages and salaries
Oihei. pension costs
752,007
25
794.985
777 405
821418
The average monihly number of employees during che year was as follows..
2024
16
2023
17
Tuiors
Administration
H&S, quality control. marketing
Management
Cleaner$
26
28
The number of employees whose employee benefits (¢x¢luding employer p¢nsion costs) exceeded £60,0￿ wa8..
2024
2023
£60.001- £70,000
io.
COMPARA TIVES FOR THE STA TEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
OiheE' trading activities
Investment inconie
1,338,301
108 542
Total
1446 843
EXPENDITURE ON
Raising funds
1.561,990
NET tNCOMEI(EXPENDTTURE)
{115.147)
Page 24
continued...

DONCASTER ROTHERHAM AND DISTRJCT MOTOR
TRADES GROUP TRAINING ASSOCtATION
LIMITED
NOTES TO THE FINANCIA.L STATEMENTS- eontinued
FOR THE YEAR EIYDED 31 JULY 2024
io.
COMPARA TJVES FOR THE STATEMENT OF FINANCtAL ACTIVITIES - contlnued
UnresLI'lCted
fund
RECONCILIATION OF FUNDS
Toial funds brought fotivard
5401033
TOTAL FUNDS CARRAED bORWARD
5 285 886
TANGIBLEI FTXED ASSETS
Freehold
property
Short
leasehold
Plant and
machinery
COST
At l August 2023
Additions
4,280,002
458 329
72,980
936,029
At 31 July 2024
4 738 331
00441A
DEPRECIATION
At l August 2023
Ch&r8e for year
1,31.1,107
72,971
793,235
Ai 31 July 2024
1378 990
840 273
NET BOOK VALUE
At 31 July 2024
3 359 341
164 138
At 31 July 2023
2 968 895
142 794
Fixtures
and
fitlin8S
Motoi.
vehicles
Total$
COST
At l August 2023
Additions
274,467
197,838
5,761,316
548 232
At 31 July 2024
288 788
205 038
09,548
DEPRECIATION
Al l August 2023
Charge for year
224,667
189,294
2,591,274
128 326
Ai 31 July 2024
235 185
192 181
2 719 600
IYET BOOK VALUE
At 31 July 2024
3 589 948
At 31 July 2023
3 170042
Paue 25
continued...

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINING ASSOCIATTON
LIMITED
NOTES TO THE FINANCIAL STATEMENTS- conilnued
FOR THE YEAR ENDED 31 JULY 2024
FVAED ASSET TNVESTMENTS
Shal'es in
group
undertakings
MARKET VALUE
At l August 2023 and 31 July 2024
Joo
NET BOOK VALUE
Ai 31 July 2024
loo
Ai 31 July 2023
100
There were no investnieni assets ouiside the UK.
The investmeni is a IOOO/• shairholding in GTA A55essments Ltd which.has not yet commenced tradin8.
13.
INVESTMENT PROPERTY
FAIR VALUE
Ai l August 2023
and 31 July 2024
AMORTISATION
Al l August 2023
and 31 July 2024
132 058
NET BOOK VALUE
Al 31 July 2024
396 926
Al 31 July 2023
396 926
In the opinioii of the Council, the market value of the organisation's investment property as at the year end date is
not maierially different to ILS net book value.
14.
DEBTORS.. AMOUNTS FALLING DUE WIT11114 ONE YEAR
2024
2023
Trade debtors
Other debtors
Pi'ep8yments
124.286
2,454
103,752
188489
168566
Page 26
continued...

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAJNIf4G ASSOCJATION
LIMITED
NOTES TO THE fiNANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
15.
CREDITORS: AMOUNTS FALLJTrIG DUE WITHIN ONE YEAR
2024
2023
Trade ereditors
So¢ial security and'other iaxes
Other creditors
Accrned exp¢nses
46,025
14,204
loo
31.491
14.509
100
74.510
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as lollows..
2024
2023
Within one yeai.
Between one and five yeai's
75,781
172 095
75.781
247 876
247 876
323 657
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.7.24
AL 1.8.23
Unrestricted funds
Gerteral fijnd
5,285,886
122,101
5,407,987
TOTAL FUNDS
5 285 886
122 101
5 407 987
Net movemeni in tijnds, included in the above are as follows..
Incoming
r¢sour¢es
Resources
expended
Movement
irt fui)ds
Unrestricted funds
General fijnd
1,709,810
{1,587,709)
122,101
TOTAL FUNDS
17n9I1
I q87 709)
122 101
Page 27
continue¢l..

DONCASTER ROTHERHAM AND DISTIUCT MOTOR
TRADES GROUP TRAINING ASSOCIATION
LIMITED
NOTES TO THE FINANCIAL STATEMENTS- CODtinued
FOR THE YEAR ENDED 3] JULY 2024
J7.
MOVEMENT IN FUNDS- eontinued
ComparAtives for movement in funds
Net
movement
in fiinds
At
31.7.23
At 1.8.22
Unrestricted funds
General fund
5,401.033
(115,147)
5,285,886
TOTAL FUNDS
5 401033
15 147)
5 285 886
Conipgrative nel movement in funds. included in the above are a5 follows..
Incoming
rtsouTce$
Resources
expended
Movement
in funds
Unrestricted funds
General fvnd
1,446.843
(1.561.990)
(115,147)
TOTAL FUNDS
1446 843
A current y¢ai' 12 months and prior year 12 months combined position 1$ as follows..
Net
rnovement
in funds
At
31.7.24
Ai 1.8.22
Unrestricted funds
General fund
5,401,033
6.954
5.407.987
TOTAL FUNDS
5 401033
5 407 987
A Current year 12 months and prioi. y¢ar 12 months combined net movement in funds, in¢luded in the above are
8$ follows..
Incoming
r¢sources
Resources
expended
Movement
in funds
Unrestrleted fund$
General fund
3,156.653
{3,149,699)
6,954
TOTAL FUNDS
3,156653
3 149 699)
Page 28
continued...

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAINJNG ASSOCIATION
LIMITED
NOTES TO THE FINANCIAL STATEfvIENTS- coiitinued
FOR THE YEAR ENDED 31 JULY 2024
18.
CAPITAL COTWMITMENTS
2024
2023
Contracted bul not provided for tn the financial statements
287 32)
460,￿0
19.
RELATED PARTY DISCLOSURES
There were no related party transactions for the yedr ended 31 July 2024.
Page 29

DONCASTER ROTHERHAM AND DISTRICT MOTOR
TRADES GROUP TRAIIYING ASSOCIATION
LIMITED
DETAILED STATEMENT OF FIN'ANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2024
2024
2023
INCOME AND ENDOWMENTS
Other trading #Ctivities
Membership fees
Own course fees
OU)er coui'se fees & recharges
240
264,859
1373 750
210
262,930
,075.161
1,638,849
1,338.301
Investment income
Renis received
TnLerest receivable - Iradin8
47,613
102.816
108542
Total Incomlng reiources
1,709,810
1,446,843
EXPENDITURE
Support eo$t$
Managenient
Wages
Pensions
Raies and water
InsurAnc¢
Telephone
Postage and stationery
Adv¢rtisin8
Sundrics
Motor cxpenses
Tralning and workshop expenses
Meeting expenses
C1¢8ning
Payroll prepajolion
Doncastei. l'ent
Sheffield occupancy ¢osts
Light & heat
Freehold property
Plant and machinery
Fixtrjres and fittings
Motoj. vehicles
Bank intei'e5t
752,007
25,398
41,259
24,274
31,838
13,429
7,444
IS,279
14,031
310,409
7,542
J,Jso
7,261
3,918
74,273
65,20A
67,883
47,038
10,518
2,887
794,985
26,433
29,171
25,375
40,245
1.550
8,779
22,40S
17,752
250,750
7,368
,620
3,769
22.942
73.696
69,196
60,506
32,446
5,343
2,849
1,525,979
1.510.631
This poge does not forni part of the statutory financial statements
Page 30

DONCASTER ROTHERHAM AND DISTIUCT MOTOR
TRADES GROUP TRAINING ASSOCIA TION
LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2024
2024
2023
Management
Information technology
Repaii'5 and r¢n¢wals
50,691
40.919
Governance costs
Auditors, remuneration
A¢countXnCy And legal fees
111,020
10,440
Totsl resources expended
1 $87 709
1.561990
Net In¢omel(expendlture)
122 101
115 147)
This page does not forni part of th¢ Sts￿tOry financiAI statements
PÈge31