REGJSTERED COMPANY NUMBER: 01909956 (England and Wales) REGISTERED CHARITY NUMBER: 518473 AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 FOR DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING A&SOCIATION LIMITED (A COhlPANY LIMITED BY GUARANTEE) Xeinadin Audit Limited StaDJtory Auditor. Chartered Accountsnts Sidings House. Sidings Coun takeside Doncaster South Yorkshite DN4 5NU •AET8068Z• 07m112026 COMPANIES HOUSE *201
Dof4CASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED COTrITENTS OF THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED JI JULY 2025 Page Reference and Administrative Detsi15 Report of the Trustees 2 to 13 Report of the Independent Auditors 14 to 17 Staternent ofFinaDcial Activities 18 Balance Sheet 19 C#sh Flow Statement 20 Not to the Cash Flow Stst¢tn¢n¢ 21 Notes to the Finanei81 Ststemertts 22 to 31 Detailed Ststement Df Financial Activities 32 to 33
DONCASTER ROTHERHAM AND DTSTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TION LIMITED REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2(125 TRUSTEES P M Coggon G C Hamier M Miller G Thompson M D Wainwright (resigned l.1.25) L R Wright A Scott COMPANY SECRET ARY REGISTERED OFFICE Rands Lane Industrial Estaie Arnithorpe Doncaster DN3 3DY REGISTERED COMPANY NUMBER 01909956 (England and Wales) REGISTERED CHARITY NUMBER 518473 AUDITORS Xeinadin Audht Limited Starutory Auditor. Chartered Accountants Sidings House. Sidings Court Lakeside Doncaster South Yotkshire DN4 5NU BANKERS Barclays Bank PLC High Styeet Doncaster DNI IEG Lloyds TSB High Str¢¢i Doncaster DNI IBH Page I
DONCASTER ROTHERJIAM AND DISTRIcf MOTOR TRADES GROUP TRAtNING ASSOCIATION LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED JI JULY 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the financial staternents of ihe charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Stsiemeni of Recommended Praciice applicable to charities pieparints their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland (FRS 102) (effe¢tiv¢ l January 2019). STRATEGIC REPORT STRUCTURE, GOVERNANCE AND MANAGEMENT GOVEIiNING DOCUMENT The Group Training Association is a charirable Company Limited by Guarantee incorporated on the 30 April 1985 and registered as a charity on 10 February 1987. The Company was established under a Memorandum of Association that established the objects atld EK)wers of the Charity and is governed under its Article5 Of Association. In the event of the Group Training Association being wound up, members are required io contribute an atnount not exceeding £10. RECRUITMENT AND APPoiNTENT OF COUNCIL The Directors of the Group Training Associatkon are also Charity Trustee5 for the PUTPO5e of Charity Law and are also known as Members of the Council. Under the requirements of the Memorandum & Articles of Association, the Member5 of the Council are elected to serve until resignation. All Council Metnbers have direct links with the n]otor trade through their own business or by way of current or past employmeni within the motor trade. Most Council Members have served the Group Training Association for a long tim¢, however, frotn tirne to time new rnembers are elected who are known to have the interest of the Association at heart. Given their in-dep(h knowledge ol the industry, a specific training PrOgranle is not considered nece55ary, however, the Chair, the Group Training Manager and oiher Council MembeTS assist any new members in understanding their obligation5 and resw)nsibiliiies under th¢ Companies and Chariti¢5 Acts. ORGANISATIONAL STRucfuRE The Organisational Structure of the Group Training Assxiation 15 mad¢ up of a Board of Council Members elected frotn the rnetnbeT5hip of the Company. The Council is responsible for the Strdtetsic direction and policy of the Group Training Ao¢lai10n. Strnctured monthly meetings are held io deiemiine policy and procedures. The Executlve Council members meet every othei month and there is a whole Council meeting in ihe u)terYening rnonths. Meetings are minu*d by th¢ Company Secretary and minuies are circulated to all members. A scheme of delegation 15 in place and day to day responsibility for the provision of training services rests with the Group Training Manager who atten¢ts council meetings but who does not have a vole_ The Group Training Manager is responsible for ensuring that the Company delivers the trdining service5 aThd ensuring thai key perfomiance indicators ar¢ met. Th¢y are a150 re5rrf)n5ible for th¢ day to day operational management of the Company. Page 2
DONCASTER ROTHERHAM AND DJSTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMtTED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT PAY POLICY FOR KEY STAFF The Council con5lSt% of the board of trusiees and the senior Tnanagement team. The management team are the key personnel of the chariry in charge of directing and controlling, running and operating the charity on a day-io-day basis. All council members give th¢ir tim¢ freety and no council rnember receives r¢muneration in the y¢ar. The pay of the senior staff is reviewed annually along with other stsff employed by the chartty. usually with a percentage increase relating to inflation and competition in the employee markei for staff_ Where pay for senior staff falls outside thai percentage incre&5e, that would be reviewed and approved by the Board of Council Member5. The educational and rrninsng aciiviiies of ihe Group Trdining Association are managed by a total of rwenty seven staff lon average) employed throughout the Training A550ciation's No Cenrre5 and fiv¢ departsnents. STAFF DESIGNATION BY OCCUPATIONAL ROLE (AS OF DECEMBER 2024) Mallagement Technical Tutors Logistics Tutors Administrative Siaff Functional Skills Tuior Business Studies Tutors Marketlllg Cleaners 13 Bi-monthly 1] siaff meetings tske pla at th¢ DoD¢aster Centre (staff Sheffield attend via Teams) that are mandatory for all stsff to attend to ensure staff are fully infornied of Company developments. On the intervening months a Quality Tearn meeting lakes place ai Doncasier to l(K)k at ways of improvin(T training programtnes. The meetings have a set agenda and ensure opernional activities are aSsi¢d by an Infornied team of administrative and tutorial personnel. The entire workforce. including Managers. Supervisors and Team Leaders have direci experience of delivering training programmes. They are responsible for delivering a highly succes5fiJl Government funded apprentice training contract and continue to provide high quality courses evidenced by rninimal problem5 aThd 5UStained improvetnents in participation. A total of twenty seven staff (on averLtse) are employed by the Company. Seven of these staff members work on a part-tirne role. During the year there have been some njtorial staff changes, with tutorial stsff who have left the Company being replaced by new staff with upto-date industrial knowledge ad skills. Page 3
DONCASTER ROTHERHAM AJYD DISTRICT MOTOR TRADES GROUP TRAINING AsSOCTION LIMITED REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 JULY 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT OUR AIMS The main aims and principal activities of the Group Training Association are slated in the Memorandum and Articles of Association being th¢ Goveming Instrumenl which are the provision of trdining and education for learners ¢rnployed or to prepare, assist or enable ihetn io be employed or engaged in activities connecied to Ihe Retsil Motor Trade oi Road Transport Industy. OUR OBIECTIVES In settints our objeciives and planning our activities. our Council has given ¢arefiJl consideration to the Charity Commission's guidance on public benefit and, in particular. io its supplementary public benefit gutdanrx on advancing education and fee charging. We aim to provide (he benefit of fwst class education and training to assist any individual employed or considering employment in the Retail Motor Trade or Road Trdnsport Industry with a view to developing their ski115, education and abilitie5. The Group Trailling Association admiL8 persons of all Social backgrounds. The Group TrainiDg Association has to meet the standards of external quality audits in term5 of Qualtty Manag¢m¢Ttt, a fomal inspection by Ofsied, DepaTtsnent for Educ&ion (DfE), Local Authorities. Matrix Stsnd3rd and Investor in People Award for which the Mission Ststement is a defmed objeciive=_ To be the rst choice training organisation delivering upatiOnal trdtning in Automobile, Trdnsport Logistics and Business SdIeS. Our corporate goals are'.- To provide the quality and reliability of woducts and seryices. To provide the rnosi cost effectiv¢ course and value to our cu5totners. To be the leader in each occupational area in which we ttain. To srrive io develop all employees. Ihrough the provision of training in order to help us achieve our business goals. To be [anCiallY Strong iTt order that the most up to date facilities and equrpment can be provided to benefit Course delegaies and appientiees. To matnthin the active pursuit of advanced te¢knology and detennine the markets where developing new skills is evidenced and to provide accordingly. To understand our customer needs and w act with our provision accordingly. ACCESS TO TRAINING Af4D COTrfPANY ETHOS Our training facilities are available to 8nyone considering a career or currently employed in the Retsil Motor Trade or the Road TTan%port Industry. The training is either supported by a school, employer or the DfE so that no learner needs to make any fthancial contribution towards the cost of trdining. In addilion, we are an equal opportunity organisation and are committed to a working environment that is free from any fonn of dirIMination including. but not limited to'.- Age Gender rea$5ignment Being Tnarried or in a civil partnership Being pregnant or oll In*emity leave Disability Race including ¢olour. nationality. ethnic or national origin Religi(Trn or belief Sex Sexual orientation Page 4
DONCASTER ROTHERHAM Af4D DISTRICT MOTOR TRADES GROUP TRAlf41NG ASSOCIATION LIMfTED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT The Charity'5 aims are ¢0 provide edution and training to &8SiSt leameTS in progression ttswards, or gaining vocational qualification5 to prepare, a5Si5t or enable thcTn to be employed or engaged iT] apprenticeships connecied to the motor vehicle repair industy or road tran5POrt industry. The Group Training Association provide5 motor vehicle education and training courses for a range of learn¢r5 from the age of fourteen onward5. The training courses benefit learneTS ai school. learners excluded from school, eTnployed and unemployed. QUALITY OF PROVISION AND AUDIT OF STANDARDS In July 2022 the Govemmentts educaiional national inspection regime Of5ted vislt¢d the Group Training Association to carry out a four day fvll, short notice inspection involving a team of six inspectors. The pievious inspection was May 2016. OFsted continue to reserve the option io visii the GTA at any time. Inspections are graded as follows.'- Grade I Grade 2 Grade 3 Grade 4 Outstanding Good Improvement required Inadequate The Group Training Association was awatded the following Grades in July 2022.. The quality of education Behaviour and attitudes Personal development Leadership and management Apprenticeships Overall effectiveness fjood Good Good Good Good Good The Group Training Association has now ten awarded a Grade 2- Good by Ofsted since 2004. Page 5
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 JULY 2025 Iproyements to the operaiioft of the Group Training Association are conducted by an in-house Quality Team. range of specific audii items has been produced to form a Qualiry Calendar that specifjes the date for assessment. Audit reviews cover twenty five spe¢ifJ¢ areas and in¢lud¢'.- Group Thr¢e Year DeveloptDent Plan Meetings Learner Health and Safety Measures Srnff Reviews Equalsty and Diversity The Prevent Duty British Values Self-Assessment Report & Quality Improvemeni Plan Quality System Review Learner Progression and Success Observaiion of Tutorial Delivery tntemal Verification ofski115 Assessors STAFF DEVELOPMENT The Company progresses Tutors on a fomial leaching qualification. All Sfaff involved in teaching or training leamers on Govemment funded programmes are expected to progres5 to an &s5essor and, or teaching qualifjcation. Staff have attended a broad range of training courses tothlling one hundred and forty eight days of attendance in relation to improving leamer training PTogrammes and technical upding. QUALITY STANDARDS The Company held the Investors in People Award since 1994. We achieved re-¢¢rtifJcation for a rther three years in January 2023 arKI will need to be re-accredited in JaDuary 2026 which will be a5sess¢d against the new standard. Other quality stsndor(L5 held are Matrix (for Infi)rmation Advice and Guidance). Cy Es5¢ntials Certification (Cyb¥r E55entials Scherne). The Group Training Association maintained ¢ontinu¢s to d¢liver provision of 14-16 school VO¢10fta1 prograrnmes to two 5choo15 at the Sheifield Training Centre outside of the local authority contract RANGE OF QUALtFICATTONS AND AWARDS The Group Training Association is registered with the major (alifiCation Award Bodies and meets the appraisal requirements of.._ Chty & Guilds tsf London InstiThite Insiilute of the Motor Irtdustsy Road Transpon Industy Training Board (RTITB) Department of Transport Alltomotive Technician Ac¢reditstion Scottish Qualifications Authority (SQA) DVSA Skhlls aDd Education Group (SEG) Page 6
Dof4cASTER ROTHERHAM AND DISTKICT MOTOR TIi4DES GROUP TRAiNJNG ASSOCIA TION LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Costs ielated to Apprentice and School cours&s are high as they include:_ Related staff wages Safety ol¢er costs Tran5POrt ¢osts Vehicle costs and diesel for assessment visits to learner placements Classroom and workshop COS overalls. wdining equipment eic Registration fees and lesson costs Rates, heal light, power, insurdnces Building rnaintenance costs New course developmeni costs- equipment etc Apprentice End Point Assessment and re-sit costs Perishable or once used items Limited life of training EPA vehicles ACHIEVEMENTS AND PERFORMJYCE Trusiees and Council members meet each month and have a fomial agenda for each meeting. A management repon is pre5ent¢d to all Council Members and provides a ststistical analysis of learner achievement and perfomiance against objetlives sei in Contracts held for each programme or training activity. APPRENTICES The Group Training Association iendered for a Govemmeni funded contract with the Education and Skills Funding Agency (ESFA), which is now under the Departmeni for Education (D). This Govemmeni legislated contract has an important significance to the Grtsup Training Association a5 it accoun for over sixty per¢ent of the course income funding. In June 2017 ihe Group TTaining Association was awarded Gtsvenunent fidIng apprentice trdining contrdct for levy paying employers despit¢ fjerce competition from colleges and other training organisations that operate on a national basis. Th¢ 'R¢gister of Approved Trdining Providers. (ROATP) wa5 refreshed in December 2021. requiring all approved providers to re-apply under new, siricier conditions. The Group Training Association was success1 in it5 re-applicotion. In 2023 ihe register was chaDged again to Apprenticeship Provider Assessrnent Register (APAR) combining the ROA TP and EPAO registers. The register ha5 not Tewned since for any new standard applications. Since 2017 there have been continued changes io every part of an apprenticeship frorn the fiding through to sessment and qualifications. Implemented by th¢ Education amd Skills Funding Agency. Apprenticeship Frameworks were no longer be fvnded from 31 July 2020 leaving only Apprenticeship StaJ)dards approved for Government funding. A trdining le*y w&$ introduced for larger employer5 with over 250 employee5 andlor a payroll of over 3 million. There were also changes to funding for medium to small employeTS. Standards are Structured with an emphasis on end testing for assessment of an apprentices competence. However the lack ot available levels in relation to standard5 for some motor vehicle speciali5tn5 ie.. PaiThL Panel. Heavy Vehicle Level 2 and Auto-Electrical means we are unable currently tt> recruit apprentices for some of these disciplines. This may have a negative impact on the re¢ruitment of apprentices. and subsequently income. of the Group Training A550¢iatiOn. The training prograrnme's success is rnea5ured by the number of Leamets on progrnmme and the attainment of Standards achieved tn their respe¢tiv¢ career specialism. The rargets are challenging and due io the continuing ditTicult trading that garage5 aTe experiencing in relatiou to the continued increase in the ¢ost of goods and services. The Qualificati(Trn Award Bodies inspection regime (tMI. SQA, RTITB, DVSA, SEG and City & Guilds) audit all Group Training Association quttlifietttion systems and w(redu$ in order to grant their ttPFKoval to provide & fyll qualificatto structure for the students. Page 7
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAiNING ASSOCIATION LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 A Group Training Association Managemeni Team will complete quality audits and assessments io ideniify and address any concems. The Group Trdsnints Association opened a Training Centre in Sheffield in September 2007 to enable it to take up a contrn¢t with Sheffield LEA to deliver motor vehicle vocati(Trnal progrdmmes for schools in the Sheffield region. GTA have not re-contrdcted with Sheffield LEA for the fijll 2023r2024 academic year and the Alternative Provision Programme with thetn ended December 2023. The Gr(p Trnining Association also has enty four appreDtices following their training programm¢5 at the Sheffjeld Centre. We have also continued to invest in equipment to operate various IMI qualificaiions and End Point Assessment actlVLties, including Service Technician, Vehicle Air Conditioning. Vehicle IDspection and Vehicle Refmishing from our Doncasrer Centre. The Group Training Association coniinues its relationship with motor vehicle manufacwrers and is Presently involved with Vertex Proftssional SeTrice5 representing Honda and Inspiro Leaming. who provide training for BMW. VW among others, from the Doncaster Site. Depending upon car 5ale5 and market share the manufacturers increase or dexrease the amount of work carried out by the Group Trainin8 As5(KiatiOD. PERFORMANCE ACAIIYST PROFILE DtE Apprentice Programrne GTA SUCCESS RATE 64.58°h 77_14% 70Y. DfE MfN THRESHOLD 60D/o 600/0 AGE 16-18 19_23+ TOTAL APPRENTtCES 48 35 83 ACHIEVERS 27 58 2024f2025 GTA SUCCESS RATE 81.82• 88.88° 85°/ts DfE MIN THRESHOLD 600/ 60/0 60/0 AGE 16-18 19-23+ TOTAL APPtiEWnCES 44 36 80 ACHIEVERS 36 32 68 r2024 GTA SUCCESS RATE DtE MIN THRESHOLD 60/ts 600/0 60Y AGE 16-18 19+ TOTAL APPRENTICES 44 36 80 ACHIEVERS 36 32 68 88.88% 85Y Page 8
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAININC ASSOCIA TION LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 202S The Group Training Associations apprenti¢e5hip programme qualification success Tate h&8 consistently. for the past ten years, been above the national average &s shown in the tsbles above. OTHER TRAINING PROGRAMMES In August 2016 the Group Training A&sociation look the decision to apply for dirKt approval and ro produce all of its own training material for Driver C¢nificate of Competence (Driver CPC). This has been successfully caled out and the Group Training Association h&5 direct approval to operate the Driver CPC courses via DVSA. Ten days of courses were re-approved in August 2025. SAFEGUARDIIYG, PREVENT & BWTISH VALUES The GTA considers that employee and learner involvernent is essential to its continuing success and uses a variety of methods to infom. consult 2nd involve employees and learners. These include quesrionnaire5. meetings, Every Child Matters. Prevent Duties, Safeguardin& Brilish Values. RadiliSatIon Awareness and E-safety. The Group Training Asso¢iation has an appoinied Safeguarding Lead and Deputy resp)n5ible for all Equality. Diversity. Prevent and Safeguarding. All stsff and apprentices under-take Safeguarding and Prevent trainin& all staff are subject to DBS checks. RISK MANAGEMENT The Council confwms (hat systems have been estsblished idenrify aDy major risks to which the Company may be expos¢d and the perceived risks are reviewed monthly to miti(vate these risks. A Treasurer'5 report is presented as a fixed and fornial agenda item at the Council'5 bi-monthly rneetings. Funds held for investment are confrned at this rneeting. An annual review of Internal Financial Controls using the Charity Commission self-checklist is carried out and evaluated against guidelines. The Council ¢ontinues to review spending and investment 111¢1¢5. The organisaiion Mill h&$ a clear focus on extending the geographical area thai the Company operates in to increase the amount of bysiness Énto the company. The opiion to puh&Se Unit 3 Rands Lane in September 2023 in Doncaster was ex¢cut¢d and involved substantial pital ¢xpendhture to be sourced from the or8anisatioThs own fid$. Stsff numbers are currently able, however. this will continue to be reviewed during 2025r2026 in line with DtE income and apprenti¢e numbers. The council have also ¢xplored the utilisation of the GTA's assets and in-particular buildings and property. The funds raised are expected to be r¢invested into the apprentice progtamme. ptovtdillg much needed fu)ancial stability at a tim¢ where the biggesi changes in apprenticeships have been made since the introduciion of the Modern Apprenticeship which started in the early 1990's. The investment policy for surplus monies was reviewed in 2011 and an account wa5 opened with Lloyds Bank that has produced improved int¢l¢St rdt¢s for deposits. These interest tatrs from Lloyds have now reduced and ar¢ ¢105er to the rates offered by Barclays. The Council maintains a subsianiial reserve of monies to minimise possible c2sh flow problems due to the economic climaie. The reserves allow for changes in Apprenticeship funding and ihe substantial increase in the delivery of services due io the rdpid tncrease in inflation_ Page 9
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2(125 MAIN RISKS The continued changes to the apprenticeship stsiJcTe and DfE funding system through 2024r2025 may have an impact on achievement rate5, apprentice recruiknent and fancial income. The lntr(JuCtiort of the apprenliceship Standards and Frameworks no longer being fijttded has created extra burdens on employers which previously did not exist. Employers are now responsible for flding sewp and allocations for apprenii¢eships. Thi5 is generydlty more problematic for smaller employeTS who do not necessarily have the time or resource to perfi)rm these processes. This h&s consequently in¢re&sed the load on the GTA who have provided more staff time allocated to guiding and supporting employers. Due to the GovernmenV5 Spending Review limiting the budgets of schools and charbges to the qualification points system5, in 2014 there w&8 approxiMalY 30 approved courses by Ofqual. there are now berween 200-300. n order to reduce the risk io incom¢ and expenditure the Group Training AsSoci10n:_ Monitors the DfE contract progression on a monthty basis in onler to ensute that it is delivering againsi contract requirements Employ5 Staff in a specific marketing role tt) engage apprentice placement companies in order to maintain and if possible increase apprentice nutnbers Has expanded the geographical area that li operates in for apprentic¢sbips. Hys continued to contain costs associated with the companies oper*ion whilst income h85 reduced. H&% a renewed focus on ihe company's electronic systems and social media fr>r marketing purposes. Continues to monitor the motor and logistics sector for changes manufa¢tttres trends. advancing te¢hnologies, changes in governmeni l¢gislation and public opinffton. Another risk to the GTA'S operations is the gowernmeni's drive to promote elefflric cars. This will likely have a major irnpaci on the motor trdde and in particular, the demand for apprenticeships and the n8tur¢ of the training provided. The GTA 15 well placed to provide the relevant training but the impac( on the number of apprenticeships is as yet unclear. As a result. the GTA is looking to increase the range of courses offered for persons "employed or inrending io be employed in such other activities &5 may benefit from th¢ training 5¢rvi¢¢5 provided by the Association" (to quot¢ from the GTA'S charitable objects). FUTUtiE CENTRE DEVELOPMENTS AND OWECTIVES 202512026 Continue placernent marketing in an ¢ffort to expand apprentice contrdcr number5 To expand the operation area for the pren11ceshlP programe to inclu¢k all of South Yorkthire and the Sheffield City Region To maintsin appreniicethip success rates aL or above. KPI'S Invest in training fa¢ilitie5 and equipment to be more in line with the latest teclmological developments in th¢ sector Monitor Governtnent directives on proposed changes to Twes To uphold the stsff development programme Provide facilities and 5UPPOrt for all Manufacttjrers. courses We ar¢ ¢ontinuing to modify our training Se portfolio and bukld our existing dedicat¢d educational resources to meet new demand5. Change is not only about investsnents in bricks and mortar. It must k people led and owned. Our Group Training Association recognises the support that Li must provide io be at the heart of future ambitions of our learners. Page 10
DONCASTER ROTHERHAM AND DISTRicf MOTOR TRADES GROUP TRAtNING ASSOCIATIO LIMITED REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 JULY 2025 FINANCIAL REVIEW During the year under review incoming resources have exceeded expended resources, creating a surplus of £22.773 (2024.. £122,101). The Council is carefully monitoring projetied income and expenditure levels io ensure that the GTA conrinues to have a financially viable operaiion. It should be notrd that there is a surplus before depreciation of £208,097 (2024. £250.427). RESERVES POLICY The Group Training Association reserve5 at th¢ y¢8r-¢nd are represented by the a¢¢umulated fund of £5.430.760 (2024 £5,407,987) shown on the balaDce Sheet. Of this amount £4,224,267 (2024 £3,986,974) is represented by the Cotnpany's red assets and investments. The Group Training Association frtt reserves ttstsl £1.206,493 (2024 £1,421.013. The free reserves are held at this level because the Council are particularly mindfvl of the (yerating costs of Moior Vehicle Training Workshops and in particular the promotion of a safe environment for training in vehicle body repair and paint operations, not to mention unforeseen circum5tsnce5. The level of free reserves iherefor¢ held and available to be applied w the council'5 discretion in furtherance of ihe Charity's objecr& is detennined by reference to the specifio requirements fr*r capital and refibishtnt expenditure in the short and mediurn term together with coniingency plans to meet any urgent Training Centre financial requirements and colltingencies. lrt particular. the Council are nsidering." (a) Upgradinglmodemisints the TTaining Centte. (b) Large capital spend for equipment needed to upgrth Unit 2 Rands Lane in relation to the lease for Inspiro (BMW. VW and JLR Group) Commencing October 2024. It is rhe prudenr purchase and construction of property from pasi surpluses which h85 created a sound fmancial basis for the GTA, sinte otherwise there would be a large exposure to rental liabilities. It is also considered that the level of free reserves is necessary to cover any defJ¢its thai may arise in the futs]re from a loss of revenue arising from companies or other institutions cutting back their training prograrnme5, as nowi in the "Main liisk" section of this report. The downturn in in¢om¢ in certain past years demonstraies that this is not a theoretical risk. As we continue to be unaware of what 15 ' round the corner- the level of reserves held by the GTA does mean that the GTA should be able to deal with any unforeseen liabilities that might ar1 ITr the future. Page 11
Dof4CASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATlOf4 LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 INVESTMENT POLICY Short-temi funds are principally invested on ihe money markets, with other rnonie5 being held in bank deposits. The potential risk5 in ihe Stock Market were r1)gniSed by the Council in October 2007 wh¢n the Council decided to liquidate its investment portfolio with Barclays Bank Plc. Since then. Ibe company h&$ only invested in bank and money market deposits. When interesi rates were high. this produced a good return for the GTA bui the coniinuin(p decrease in interest rates has meant that the company's income from interest has continued to decrease over the years. to what is now a v¢ry low figure in relatlOD to the amounts held. Current deposits are held with Barclays Ballk PIC and Lloyd5 Bank Plc. If these banks decide to stop paying interesL the Council will have to consider aliernaiive insiithtion5 if it is to obtain invesrment income in the futLtre. The Group Training Association invites Barclay5 Batth PIC (with whom it has a forty y¢ar history of banking) and Lloyds Bank PIC to its Annual General Meeiing io discu$$ longer temi investment ndS alontt with the Audiiors. At the Annual General Meeting, Senior Bank personnel attend are invited from the Council together with the Auditor, who is asked to present the Annual accounts and make comment. These valued observations and advice are implemented by rhe Council * the m¢¢ting following the Annual General Me¢ting and throughout the financi year. EMBERS OFTHE COUNCIL Metnbers of the Council who are Directors for the purposes of Company Law and Trustee5 for the purpose5 of Charity Law. who served during the year and up the dare of thi5 report, are set out on page l. STA TEMENT OF TRUSTEES, RESPONSIBILITIES The tru5tet5 (who are also the directors of Doncaster Rotherham and Districi Motor Trades Group Training Association LRtnited for the purposes of company law) are responsible for preparing the Report of the Trustees and the fmancial statements in ac¢ord8nce with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trust¢e5 10 prepare fmancial 5tstements for each fmancial year. Under that law, the trustees have ele¢t¢d to prepare the fujancial aternents in accordance with United Kingdom Generally AcceptEd AccouThting Practice nited Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial 5tatemelliS unles5 they are sat15fied that they give a true and fair view of the stste of affairs of the charitable compat]y and of the iThcomiTh8 resource5 and application of resourees. includino the income and expenditure. of the charitsble company for thai period. In preparing those fmancial statements. the trystees are required to Select suitable accouftting policies and theztr appty them consistently.. observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudenr. state whether applicable accountints srandard5 have b¢en followe<L subject to any material d¢pprture5 dis¢losed and explained in the financial statements. prepare the fan£(al Matements on the going concern basis unless it is inappropriate to presume that the charitable company will coniinue in busine5S. The trustee5 are responsible for keeprllg proper accounting record5 which drsclose with reasonable accurdcy at any time the fu1claI posilion of the charirable cotnpany and to enable them to ensure that the fll]ancial statements comply with the Companies Aci 2006. They are a150 reSnSIble for safeguarding the assets of the charitsble company and hence for taking reasonable steps for the prevention and deteciion of fraud and other irregularities. Page 12
DONCASTER ROTHERHAM AND DISTRicf MOTOR TRADES GROL.P TRAINING ASSOCIATior4 LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 In so far as the iTUStees are aware: the is no relevani audit inforniation of which the charitsble company's auditors are unaware. and the trustees have tsken all sreps that they ought io have taken to make themselves aware of any relevant audit information and to establish that the auditOTS are aware of infomiation. AUDITORS The auditors, Xeinadin Audii Lirnite4 will be Pro)Sed for re-appointment at the forthcoTning Annual General Meeting. Report of the trustees, inco*ratIng a 5tralegic repori approved by order of the b¢)ard of trustees, a5 the company directors, on 9, December 2026 and signed on ihe board's behalf by". G Thompson - Trustee Page 13
REPORT OF THE IP4DEPENDENT AUDITORS TO THE ME.MBERS OF DONCASTER ROTHERHAM A14D DISTRICT MOTOR TRADES GROUP TRAtNif4G ASSOCIATION LIMITED Opinio We have audited th¢ fanCIal stateTnents of Doncaster Rotherham and District Motor Trades Group Training Association Limited (the 'charirable company) for ihe year ended 31 July 2025 which comprise ihe Statement of Financial Activities, the Balanc¢ Sheel, the Cash Flow Sratement ond note5 to ihe financial statements. in¢luding a summary of significant accounting FM)li¢ies. The fanCIal reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). In our opinion th¢ financial statements-. give a true and fair view of the stste of the charitable company's affairs &5 at 31 July 2025 and of its incoming resources and application of soUrces. including tts income and expenditUTe, foi the year then ended- have been properly prepaTed in accordance with Uniied Kingdom Generally Accepied Accounring Pro¢tice,' and have been Prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducied our audit in accordance with International Stsndards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those srandard5 are further described in the Auditor5, responsibilities for the audit of the rthancial statements section of our report. We are independent of the ¢harithble company in accordance with the ethical requirements thar are relevant to our audit of th¢ fanciaL statements in the UK. including the FRC'5 Ethical Standard, and we have fulfilled our other ethical responsibillties in accordance with these requireTnents. We believe that the audii evidence we have obrained is sufficient and appropriate provide a basis for our opinion. Conclusions relating to going concern In auditing the ffftancial $ternents, we have concluded that the tyustees. use of the going concern basis of accouniing in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not Édentifled any material uncertaintie5 relattng to events or conditions thai. individually or collectively, may cast Stgnificant doubt on the charitsble company's abiliry to contsnue as # going con¢ern for a periJ of & least tsyelye monihs from when the flnancial sthiements are authorised foT Issue. Our responsibilitie5 and the responsibilities of the Inl5e5 With respect to going concern are destrkbEd in the relevant sections of this report. Other information The trustee5 are responsible for the other Inf(atiOn. The other infomiation comprises the information included in the Annual Repo other thaD the financial strtements and our Report of the Independent Auditors thereon. Our opinion on the fthancial statements does not cover the other infomi*ion and, except tts the exieDi otherwi explicrtly stated in our repoo we do not express any fomi of assurance conclusion thereon. In connection with our audit of the [ancIal slatements. our responsibility i5 to read rhe other inforniation and. in doing so, consider whether the other infortnation is materially inconsistent with ihe financial statements or our knowledge obtained in the audit or otherwise appeaTS to be materially misstsieo. If we identify such material inconsistencies or appaieni material misstatemenw we are required to detemiine whether this gives rise to a material misstatement in the rinancial statements thetnselves. If, based on th¢ work we have perforne¢L we conclude that there is a material mi5Statement of this other information. w¢ are required io Tert that fad. We have nothing to report in this regard. Opinions on other matters pres¢rib¢d by the Companies Act 2006 In our opinion. based on the work undertaken in the r5e of the audit: the information given in the Report of the Tru5tee5 for the financial year for which the flnancial 510tements are prepared is con5lStent with the fancIal statements. and Ihe Report of the Trustees has t¢ prepared in accordance with applicable legal requirem¢nts. Page 14
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF DONCASTER ROTHERHAM AP4D DISTRtCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED Matt¢r5 on which wt are required to report by ¢xc¢ption In the light of the knowledge and understanding of the clwitable Company and its environment obtained in the course of the audit, we have not identified tnaierial misstaiements in the Report of the Ttustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opitLiOn'. adequate accounting records have not len kept or returns ad¢quate for our audit have not been received from branche5 not visited by us- or the financial statements are not in agreement with the a¢couniing records and returns: or rxrtain disclosthre5 of mJ5tees' remuneration specified by law are not made. or we have not re¢eiv¢d all the information and explanation5 we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilitie5, the trustees (who are also the directors of the charitable cornpany foi the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trusrees detemine is necessary to enable ihe prepararion of financial stat¢ments that are free from material rni55tateTnenL whether due to fraud or etTOr. In preparing the fancial ststements. the trnsitts ar¢ responsible for assessing the charitable company's ability 10 ontinue as a going concern, disclosin& &5 applicable, matters related to going concern and using the going concern basis of aOUnting unless the trustees either innd io liquidate the charitable cotThpafiy ot io cease opeiaÉion$, or have no realistic alternative bui io do so. Page 15
RKPOR T OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TJON LIMITED Our responsibilities for the audit of iht financial ststernents Our objectives ar¢ to obtain reasonable assurance aboui whether ihe financial statements as a whole are free from mai¢rial missiatemen( whether due to fraud or error. and to issu¢ a Report of che Independent Auditors that includes our opinion. Reasonable 05surance is a high level of assufdnce. but is not a guardntee that an audit conducted in aectsrdance with ISAS (UK) wkll always detect a material misststement when it exists. Mis5tatement5 can arise from fraud or error and are considered material i( individually or in the regate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these fuJan¢ial ststements. The extent to which our procedures are capttble of detecting iTregularitie4 including frkud is detailed below.. Bed on our understsnding of the Cornpany. we identified that the principal risks of non-compliance with laws and regulations relaied to corporatioTh tsK legislaiion and we considered the extent to which non-¢omplian¢¢ might have a material effeci on the financial statements. As part of this assessment we considered both quantithtive and qualitative factors. We also ¢onsidered those laws and r¢gulaiions that have a direct impact on (he pr¢paration of the fancIal SthkM¢n such the Companies Act 2006 and FRS 102. We evaluated management's incentives and opportiinitie5 for fraudulent manipulation of the flnancial statements which included the risk of managetnent override of controls. We detemiined that the principal risks were ielated to postin8 inappropriate joumal entries. omitting. advancing or delaying re¢ognitlOD of eveftts and uan5actions thai have occurred during or after the reporting perirf and potential management bias in the detem)ination of accounting e5timaies or judgements to manipulate results. Audit procedure5 perfonned by the engagement team include.. Enquiring of and obtaining written representsiion fn)m m8nagem¢nt in Telation to known or suspected instances of non-compliance with law5 and regulations and fraud. Enquiring of entity Staff in i&K and compliance fiCtIOnS to ideniify any instance5 of non-compliance with laws and regulations. Evaluation of tnanagement's controls de55gned to prevent and detect irreglllaritl¢S- Identifyints and, where relevani. testing journal entries posted by senior managemertt or with unUsal combinations: Asse55ing and ¢valuating the busine55 rdtiona]e of 5Lgnific3nt transactions outside the normal cours¢ of business,. Reviewing financial stsiernent disclosure5 and testing to supporting documerttstion io assess compliance with applicable laws and regulatiolls. Review of correspondence with regulators so far as they are related to th¢ fmancial 5tatementS' Incorporating elemenis of unpredictability into ihe nthre. liming andlor extent of audit procedures wformed. There are ittherent limitations in the audit procedure5 described above and the further removed non-compliance with law5 and regulations i5 frorn the eveDts and traD5actions reflected in the fuwicial stai¢m¢nts, the less likely w¢ would become aware of it. Also, the risk of not detrcting a material misstatement due to fraud is higher than the risk of not detecting one iesuliing from em)r. as fraud may involve deliberate concealment by. for example. forgery or intentional misrepresenraiion. or through collusion. A further description of our responsibilities for the audit of the financial slat¢ments is located on the Financial Reportints Council's website at www.frc.or8.uklauditOTsresponsibilities. This description fomis pan of our Report of the Independeni Auditors. Page 16
REPORT OF THE INDEPENDENT AUDITORS TO TFtE rEmBERs OF DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUPTRAINING ASSOCIATION Use of our report This report is made solely to the ¢haritsble company'5 mernbers. as a body. in accordance with Chapter 3 of Part 16 of the Companies Aci 2006. Our audit work has been undertrdken so that we might state to the ¢haritabl¢ company's Tt]embers those matters we are required to state to them in an auditors, report and for no other purpose. To the lIest extent permitted by law, we do not accept or assume ie onsibility io anyone other ihan the charithble company 2nd the charitsble cotnpany's members as a by. for o orl for this re or e opinions we have formed. Andrew Cribb FCA (Senior Ststutory Audi for and on behalf of Xeinadhn Audit Limited Statutory Auditor, Chartered Accountants Sidings House, Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU Dale= .... . Page 17
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAiNING ASSOCIATIOPI LIMITED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED JI JULY 2025 202S Unrestritted fund 2024 Totsl funds Noles INCOME AND ENDOWMENTS FROM Donations and legaci¢s 1.428 196 CharTtable activities Provision of training services IJ90232 1,637.204 Investment income Other income 316J78 5.026 70,961 447 Total 1.713.064 1,709,808 EXPENDITURE ON Charitable aetivitie5 Provision of trau)ing servic¢s 1690 291 1.587 707 NET INCOME 22,773 122,101 RECONCILIATION OF FUNDS Total funds brought fotward 5.407.987 5.285.886 TOTAL FUNDS CARRIED FORWARD S 430 760 5 407 987 The notes form part of these financial statemen Page18
DONCASTER ROTHERHAM AND DISTRtCT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED BALANCE SHEET 31 JULY 2025 2025 Unrestricted fund 2024 Ti)tal funds Notes FIXED ASSETS Tangible asseis Investments Investmenls Investtnerti property 12 3.827241 3,589.948 13 14 100 396 926 100 396 926 4,224367 3,986.974 CURRENT ASSETS Debtors Cash at bank and in hand 15 16 209,J56 J.077.099 188,489 1307.034 1.286255 1.495,523 CREDITORS Amounts falling due wirhin one year 17 (79,762) {74,510) NET CURRENT A&SETS 1421013 TOTAL ASSETS LESS CUIiRENT LIABILITIES 5.430.760 5,407.987 NET ASSETS 5 430 760 5 407 987 FUNDS Unrestricted funds 19 S 430 76(1 5 407 987 TOTAL FUNDS 5.430 760 5 407 987 The flnancial statements were approved by the Board of Tn]stees and authori5ed for issue OD 9 DEcember 2026 and were signed on its behalf by= G Thompson - TruSe The noie5 forni part of these fmancial statements Page 19
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIA TIof4 LIMITED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2025 2025 2024 Notes Cash flows from operating activities Cash generated from operations 153.714 216.143 Net C&5h provided by operating activities 153 714 216 143 Cash flows from investing activities Purchase of tangible fixed assets Sale of tangible fjxed &55et5 Interest received (422,617) 5.026 33,942 (548,232) 1.447 23,348 Net c&%h used in invesiing activities 383.649) 523 437) Change in c#sh and c85h ¢quival¢nts io the reporting period Cash and eash equivalents at the beginning of the reporting periwi (229,935) (307,294) 1614328 C85h and c35h equiv31ents at the tsr the reporting period ,077.099 1307 034 The notes fom) part of these fjnancial stateTnents Page 20
DONCASTER ROTHERHAM AND DISTRICT MOTOR TIL4DES GROUP TRAINif4G ASSOCtA TION LIMITED NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2025 RECONClATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net income for the reporting period (as per the Stjtement of Financial Attivittes) Adjustments for: Depreciation charges Profit on disposal of fixed assers Interest received Increase in debtor5 Increase in treditors 22,773 122.101 185a24 {5.026) (33.942) (20,6671 5.252 128,326 (1.447) (23.348) (19.923) 10.434 Net cash provided by operations 153.714 216 143 ANALYSIS OF CkL4NGES JIY iYET FUNDS At 1.8.24 Cash now Ai 31.7.25 Net Cash Cash ai bank and in hand I J07.034 22993 1077.099 1307 1134 229.93 1077 099 Totsl 1 307 034 229 935) 1 077 099 The notes forn) part of these fthancial sta*ments
DONCASTER ROTHERHAM ATrID DISTRICT MOTOR TRADES GROUP TRAININC ASSOCIA TION LtMJTED OTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 COMPANY STATUS The company 15 limited by guaraniee and is a Registered Charity, number 518473. the company's Tegistered nutnber and te(¥isiered office addiess can be found on the Report of the Council on Page l. ACCOUNTING POLICIES B35is of preparing the finarteial statements The financial sthtements of the chariiable company. wbich is a public bernefit entity under FRS 102. have been prepared in accordance with the Charities SOIIP (FRS 102) 'Accouniing and Reporting by Chariiies.. Ststement of Recommend¢d Practice applicable to charities preparing rheir accounts in accordance with the Financial Reporting Srandard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporning Standard 102 The Financial Reporting Standard applicable in the UK and Republic of treland. and the Companies Act 2006. The fmancial StrMents have been prepared under the histoiical cost convention, with the exception of investrients which are included at market value. The financial statements are presented in GBP. the functional currency of the organisatiorj. and are rounded to the nearest £1. Ineome All income is re¢ognised in the Statement of Financial Acciviries once the charity has entitlement to the income. The following Specific policies are applied to particular categorie5 of in¢ome.' Course fees are accounied for when earned Investment income is accounted for when receivable Grdnts are accounted for wben the COTnpany is entitled to receive them EXpendItre Expendire is recogni5ed on an accrual basis a liability is incurred. Expendiwrt i¢Jcludes attributable VAT which carujot be recovered because the company is not registered for VAT and is reported part of th¢ expendittwe to which the VAT relares. Charitable expendimre comprises those costs incurred by the ¢h8rity in the delivery of its actiYiiie5. It includes both costs that can be allocated directly io such aciivities and those of an indirect nature to support them. Gov¢rnance c05ts include tb05e costs associated with meeting the ¢on5tirutional and StatOry requirements of Ihe ¢harity and iticlude the audit fees and cosrs linked to the str*egi¢ management of the charity. All costs are allocated bettn the expendittkre categories of the SOFA either by direct alltiOn or apportioned on a basis of the staff time attributzble to each category. Tangible fExed assets Depreciaiion is provided at the following annual rates in order to write off eoch over its estimated useful Freehold propeTty 2% on a reducing balance basis Short leasehold property Over the remaining period of the 1¢85¢ Plani and machinery 1211/0 on a straighr line bases Fixtures and fittings 20-33% on a reducing balance basis 25 /• on a 5trw8hi line bases {cornputers) 250/0 on a redu¢ing balance blS Investment propety is shown ai its most recent valuation_ Any surplus or defJ¢it arising ss recognised through the income and expenditure ac¢ount. Motor vehicles Investment property Page 22 coDtinu¢d...
DOI¥CASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES- continued Tangible fixed assets The collncil's policy 15 not to capitalise capital expenditure incurred at a cosi of under £l.000. Items with a net book value of less ihan £100 are wrttten off. Investment property Investtnent property is shown at most recent valuation. Any aggregate surplus or deficit arising from Changes in fair value 15 recogni5ed in th¢ Statement of Financial ActLVities. Taxation The charity is exempt from corporation w on income and gains falling within Part I l of the Corporation Tax A¢t 2010. to the extent that these are applied to its charitable pur)St5. Fund #eeounting unles¢ted funds can be used in accordance with ihe charithble objedives at the discretion of the tnjstees. Restricted funds can only be used for particular restricted purws within the objects of the ¢harity- RestrLClions arise when specifjed by the donor or wheN fid$ are raised for particular restricted purtM)5es. Further explanation of the nature and Purpose of fvnd 15 iD¢lud¢d in the notes to ihe financial statements. Hire pwrchase and leasing eommitmtnts Rentals paid under operating leases are Charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The chariiable company operaies a defed contribution pension s¢hem¢. Contributions payable Éo the charitable company's pension scherne are charged to the Ststement ot F'inancial Activities in the p¢rtod to which they relate. Pr¢p2rdtion of consolidated financt81 statements The fLnancial statements ¢ontain infomiation about Donter Rotherham and District Motor Trades Group Training Associaiion Limited &% an individual limited cotnpany and do not contain consolidated fanCIal infomiation as ihe parent of a group. The company has taken the option under Seciion 398 of the Cornpanies Act 2006 not to prepare consolidared financial sthtements. DONATIONS AND LEGACILS 2025 2024 Donations 196 Page 23 Continued...
DONCASTER ROTHERHAM AND DISTRIcf MOTOR TRADES GROUP TRAINING ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2025 INVESTMENT tNCOME 2025 2024 Rents rCl¥¢d Deposit account interest 282,436 33,942 47.613 23,348 316 J78 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Activity Provision of training services Provision of training services Provision of training services Provision of training services Provision of training services Membership fees Internal course fees Centre hire CouTse fees Misc income 65 203J08 180,536 1.006284 39 240 264,859 251,949 1.120,156 1,637,204 CHARITABLE A 1VITIEs COSTS Support costs (see no 7) Direct Costs Totals Provision of training services 18 1671.924 6? 1690 291 SUPPORT COSTS Governance costs Finaace Totals Provision of trdining services 15.774 18 NET INCOMEI(EXPENDITURE) Net incomel(expendityre) is slated aft¢r charging(crediiing)'. 2025 2024 Auditors. remuneration Depr¢¢iation - owned assets Hire of plant and machinery Surplus on disp05al of f]xed a55ets 10.320 185,324 75.071 5.026) 10,020 128,326 78,190 Page 24 ntinued...
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAif41NG ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2025 TRUSTEES, REMUNERATION AND BENEFTTS There were no tntee$, remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024. Trustees. expenses Certain members of the executiv¢ coun¢il received ¢xpen5e5 during the year. The total amount payable amounted to £642 (2024.- £2,871). io. STAFF COSTS 2025 2024 Wages and salaries Social security costs Other pension costs 739.373 75.159 688,771 59,737 843 131 7?3,906 The average monthly number of employees during the year was as follows.. 2025 16 2024 16 Tutors Administration H&S. qllality control. marketing Management Cleaners 26 26 The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was= 2025 2024 £60,001- £70,CKIO The aggregate remthnetaiion paid io key ma[eMent petsonrnel in the year w&$ £150,882 (2024.. £137,779). Page 25 ¢ontinued...
DONCASTER ROTHERHAM AND DISTRICT MOTOR TIL4DES GROUP TRAINING ASSOCIATION LIfvIITED NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 JULY 2025 ii. COlPARAT[VEs FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unre51ri¢ted fvnd INCOME AND ENDOWMENTS FROM Donaiions and legacies 196 Charitable activities Provision of training services 1,637,204 Invesm)ent income Other in¢om¢ 70.961 Total 1709 808 EXPENDITURE ON Charitable activities Provision of tralg services 1 587 707 NET INCOME 122,101 REC0Tr4CILIATiof4 OF FUNDS Total funds brought forward 5,285.886 TOTAL FUNDS CARRtEV> FORWARD 5.407,987 12. TANGtBLE FIXED ASSETS Freehold property Short le8sehold Plant and machinery COST At l August 2024 Addition5 Disposals 4,738J31 72,980 1.004.411 398,772 Ai 31 July 2025 4.738 DEPRECIATION At l August 2024 Charge for year Eliminated on disposal l J78,990 66,631 72,971 840.27J 105.16J 13 800) Ai 3 1 July 2023 1445 621 931,636 NET BOOK VALUE At 3 1 July 2025 3292 710 457 747 At 31 July 2024 3.359.341 Page 26 continued...
DONCASTER ROTHERHAM AND DISTRICT MOTOR TIL4DES GROUP TRAINING ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- eijntinued FOR THE YEAR ENDED 31 JULY 21125 12. TANCIBLE FIXED ASSETS- continued Fixtures and fittings Motor vehicles Totsls COST Ai i August 2024 Additions Disposals 288,788 23W5 205.038 6J119,$48 422.617 13 800) At 31 July 2025 312,633 205,038 6718365 DEPRECIATION At l August 2024 Charge for year Eliminated on disposal 235.185 Jl,178 192,181 2J52 2,719.600 185,324 13 800) At 31 July 2025 246 J94.533 NET BOOK VALUE At 31 July 2025 At 3 1 July 2024 3 589 948 Included in plat]t & machinery and freehold property are &ssets with a net bcM)k value of £353,180 and £446,480 respectkvely, which (he company hold5 85 a lessor. 13. FIXED ASSET iNVESTMENTS Shares in group undertakings iVIARKET VALUE At l August 2024 aThd 31 July 2025 NET BOOK VALUE At 31 July 2025 loo At 31 July 2024 100 There were no investment &55ets outside the UK. The inve5tsnent is a IOW• shareholding in GTA Assessments Ltd which h&8 not yet conunenced tradin& Page 27 coniinued...
DONCASTER ROTHERHAM AND DISTRICT MOTOR TRADES GROUP TRAif¥lNG ASSOCIATION LJMITED NOTES TO THE FINANCTAL STATEMENTS- eontinued FOR TKE YEAR Ef4DED 31 JULY 2025 14. INVESTMENT PROPERTY FAtR VALUE At l Auoust 2024 and 3 1 July 2025 528 984 AfvTORTISATEON At l August 2024 alhd J l July 2025 132 058 NET BOOK VALUE At 31 July 2025 At 31 July 2024 396 926 In the opinion of the Council. the markei value of the organisation's investment propetry as at (he year end date is not materially different tt> Its net book value. Is. DEBTORS.. AMOUNTS FALLING DUE WITHU¥ ONE YEAR 2025 2024 Trade debtor5 Other debtor5 Pr¢payments 144.984 914 124286 2,454 63 209.J56 188489 16. CASH AT BANK AND IN HAND 2025 Total funds 2024 Total funds Cash in hand Bank account no. I Bank account no. 2 Bank account no. 3 4,874 153,647 28.839 889.739 3,755 166,101 28.430 1 108 748 Totsl J,077 099 1307 034 tncluding within Cash at Bank are a number of fJxed-teTm deposit accounts with regulated UK fiDancial in5fitution5. These dep051ts are held &5 part of th¢ Charity's ca5h-managemeni strategy and are intended to safeguard fijnds not required for sbort-teTh operdtional use while generating a return. Fsxed-tem) deposits have marurities of 12 months and cannot be accessed before mats]rity. The deposits have been Classified as casb at bank and in hand in these fmancial s(atrments due io their iemaining maturity at the balance Sheet date. Page 28 continued...
DONCASTER ROTHERHAM AND DISTRICT MOTOR TBADES GROUP TRAI]YING ASSOCIATior4 LIMITED NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 JULY 21125 16. CASH AT BANK AND IN HAND- continued Summary of Fixed-Term Deposits held at 2025 Terrn Maturity B#lan¢¢ at deposit date ye8r end Interest rate 1511012025 0510212026 0510612026 2.75% 2.65rh* 2.34/ 300.000 315.000 200,000 Surnmary of Fixed-Terrn Deposits held at 2024 Term Maturity B¥lan£e at deposit date year end Interest rate 09109r2024 14110r2024 2010 Ill025 3.500A 3.60% 360% 250.000 300,000 315,(KlO Th¢ trustees eonsider all institutions to be I1 credit risK and no indicator5 of impainnent were identified at the reportir]g date. 17. CREDITORS: AMOUNTS FALLING DUE THIN ONE YEAR 2025 2024 Trade Creditors Social security and other taxes Othei creditors Accrued expeDse5 27.558 17JOJ 1,631 46.025 14.204 100 79.762 74,510 18. LEAStNG AGREEMENTS Minimum lease payments under nonv¢an¢ellable operating le&%es fall due ¥ follows: 2025 2024 Within one year Between one and five years 74.655 97,440 75,781 172095 172 095 247 876 Page 29 cortiinued...
DONCASTER ROTHERHAM AND DISTRtCT MOTOR TRADES GROUP TBAINING ASSOCIATiof4 LIMJTED NufES TO THE FINANCIAL STATEMENTS- ¢onlinu¢d FOR THE YEAR ENDED 31 JULY 2Q25 19. MOVEMENT IN FUNDS Net movement in funds At 31.7.25 At 1.8.24 Unrestrieted funds General fund 5,407,987 22,773 5,430,760 TOTAL FUNDS 5.407 987 5 430 760 Nei movement in funds, included in the above are as follows: Incorning resources Resources expended Movement in fiutds Unrestrieted fwnds General fund 1,713.064 (J.690.291) 22,773 TOTAL FUNDS 1.690 291) Comp#ratlves for movement in funds Net rnov¢m¢nt in funds At 3 1.7.24 At 1.8.23 Unreslrieted fu0$ General fund 5285.886 122,101 5,407.987 TOTAL FUTrIDS 85.886 5 407 987 Comparative net movement in fvnds. included in the ttiK>ve are &5 follows.. IDcoming resouTCeS Resource5 eXnded Movement in funds Unrestrieted funds GeneAI fund 1.709.808 (1,587.707) 122,101 TOTAL FUNDS 1.709 808 587 707) 122.101 Page 30 continued...
DONCASTER ROTHERHAM AND DISTIUCT MOTOR TRADES GROUP TRAINif4G ASSOCIATION LIMITED r40TES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED JI JULY 2025 19. MOVEMENT IN FUNDS- continued A current year 12 months and prkor year 12 months combined wjsjtion is &5 follows.. Nei movement in ndS At 31.7.25 At 1.8.23 Unrestrieted funds General fund 5.285.886 144,874 5,430,760 TOTAL FUNDS 5 285.886 144.874 5 430.760 A CUeTrt year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows: Incoming Resources expended Movement in fund5 Unrestrieied funds General nd 3.422,872 (3,277,998) 144,874 TOTAL FUNDS 3.422 872 3.277.998) 144.874 20. EMPLOYEE BEf4EFIT OBLIGATIONS The Charity operaS a deflned contribution pension scheme in the UK. The assets of the schemes are held separately from those of the Charity in independently athninistered fimds. The p¢usion cost clwge represents conrributions payable by the Group to the funds amounted to £28,599 (2024.. £25,398). ContribuiioDS payable lo the fvnd at 31 July 2025 amounted to £4.767 12024.. £4.161) and are included in creditor5. 21. CAPITAL COLKMITMENTS 2025 2024 Contracted but not provided for in the fmancial statements 287 321 22. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 July 2025. Page31 continu¢d...
DONCASTER ROTHERMAM AND DISTRICT MOTOR TRADES GROUP TRAir4tNC ASSOCIATION LIMITED DETAILED STATEMENT OF FIThA]YCIAL AL'rtVlTIES FOR THE YEAR ENDED JI JULY 2025 2025 2024 IIYCOME AND ENDOWMENTS DonatlORs aTrd leEacies Donations 1,428 196 Tnvestment income Rents received Deposlt account inlerest 282.436 47,613 316J78 70,96 I Charit8bl¢ g¢tivi¢ies Membership fees Internal course fees Centre hire Course fees Misc income 65 203J08 180,536 1,006.284 39 240 264,859 251,949 ,120,156 1?90,232 1,637,204 Other income Gain on sale of tangible fixed assets Total incomin8 resources 1,713,064 1,709,808 EXPENDITURE Charitable activities Wages Social se¢urity P¢nsions Sheffield occupaTkCy Costs Rates and water Insurance Light and heat Telephone Postage 2nd staiionery Advertising Sundries Motor expensc5 Training & workshop Travel & subsistence Maintenance Carried forward 739,373 75.159 28.599 75.071 45J65 24,660 67J77 30.435 14,990 7,704 19,037 13.954 265.918 11,141 6717 1,486,600 688,771 59,737 25.398 78.190 41,259 15,533 65,201 31.837 13,429 7,444 18,779 14,031 310.409 16,283 51,840 1,438,141 This page does noi forni part of the statutory fancIal statetnents Page 32
DONCASTER ROTHERHAM AND DISTRtcr MOTOR TRADES CROUP TRAINING ASSOCIATION LIMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2(125 2025 2024 Charitable activities Brought forward Freehold property Plant and machinery Fixtures and fittings Motor vehicles 1,486.600 66,631 105,163 Al.178 1.438,141 67.883 47,038 10,518 1,671.924 1.566,467 Support Costs Fingnce Bank charges 2593 2,940 Governance costs Auditors, remuneration AOntanCY and legal fee5 IOJ20 10,020 Total resources expen(kd 1 690.291 1,587 707 Net ineome 122 101 This pag¢ (Iw not fonn part of th¢ stalutory financial statements Page 33