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← North Humberside Motor Trades Group Training Association

2025-07-31-accounts

REGISTERED CHARITY NUMBER: 702894

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

Sowerby Chartered Accountants Beckside Court Annie Reed Road Beverley East Yorkshire HU17 OLF

NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 July 2025

I

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|||||| |---|---|---|---|---| |Page| |Report of the Trustees|||to|7| |Independent|Examiner's|Report|8| |Statement of Financial Activities|9| |Balance Sheet|10| |Cash|Flow Statement|UI| |Notes|to the Cash|Flow Statement|12| |Notes to the|Financial Statements|13|to|22| |Detailed Statement of Financial|Activities|23|to|24|

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

REPORT OF THE TRUSTEES for the Year Ended 31 July 2025

The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities (effectPrepar i veng their| Janu a ccountsry 2019).in accordance with the Financial Reporting Standard applicable in the UK and Republic of ireland (FRS 102) OBJECTIVES AND ACTIVITIES Objectives and aims The objectives, for which the Association is formed, are to Provide, further and assist in the provision of training and education for persons employed or intending to be employed in road transport related employment or such other activities as may benefit from the training services provided by the Association, and generally to supervise and further the industrial training of such persons. Significant activities industryThe majoras apartcareer.of the GTA's activities is the recruitment, selection and training of young people wishing to enter the motor

The management committee are mindful of the 'public benefit’ uidance issued by the Charity Commission. They consider that there is significant public benefit in the activities of the Association, for instance in: - Taking young people off the NEET (Not in Education, Employment and Training) register; - Giving them economically beneficial skills; - Training young People throughout an apprenticeship and on to a career; - Supporting and developing local business with recruitment, training and health & safety guidance; - Working with local schools, broadening their curriculum offer with vocational qualifications; - Linking school pupils with local employers for work experience; and - theWorking working withenvironment. Special Education Needs Schools to broaden the curriculum, give the students life skills and experience of In addition - Upskilling the current motor vehicle technicians with new technological training and development - Supporting local schools and local councils with careers advice and guidance byAll GTA apprenticesstaff. are employed by member and associate companies, and assessment and monitoring of their progress is carried out

The GTA is a Training Centre Regulated by OFSTED and listed on the ESFA Register of Approved Apprenticeship Providers. We are an assessment and training centre approved by the Institute of the Motor Industry Awards Limited (IMI Awards Ltd) and the Skills and Education Group Awards. Off the job training for standards is delivered by the GTA. Apprentices are trained as Auto-caretechnicians fortechnician Level standard..3 Automotive Retail Motor Vehicle Service and Maintenance Technician (light vehicles) as well as the Level 2

The GTA continues to expand its training offer for the industry along with study programmes, functional skills and skills bootcamps. This is delivered entirely by the GTA with elements of work experience, hopefully leading to a full apprenticeship on successful completion. Although the majority of delivery is completed with the Institute of the Motor Industry Awarding Body and the Skills and Education Group we deliver the Apprenticeship standard via Autoexcel. We also deliver GCSE English and Maths to Study Programme students who require a level 2 and did not achieve a grade 4 at school.

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

REPORT OF THE TRUSTEES for the Year Ended 3] July 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The number of Apprentices on the books, currently stands at 37 level 3 and 27 level 2. Total 64 compared to 78 last year.

This year, the Government QAR rates standing at: 67.7% Achievement rate 67.7% Retention rates 100% Pass rate.

We continue to develop and improve our delivery and service to enable successful delivery of our mission Statement. Our study programme achievement improved from 2023/24 60% to 2024/25 75%.

Accepting invitations to attend careers events continue to be a high priority,

The GTA website continues to be a valuable source of information to career advisors and schools and is currently being updated operatesand giventhea c o nlinempleteapplicationoverhaul. process.In association with Hull Training, Connexions and the Consortium for Learning, the GTA actively We continue to be inspected by all Awarding Bodies and we have no actions identified which is an excellent outcome and demonstrates the quality of delivery across all our training and qualifications. The Study Programme Provision was part of the Hull Training provision graded as good by OFSTED in February 2022 and the inspection).GTAs Apprenticeship Provision was graded good by OFSTED in November 2021 (the GTA is now scope for an Ofstead

Internal and external factors Savings continue to be made by finding alternative contract work and diversifying delivery. In addition, significant staff changes have been made. Staffing levels (13) are now at a minimum to cope with current work levels.

FINANCIAL REVIEW

Financial position The results for the year ended 31st July 2025 show a net surplus of £22,543 (2024: £23, | 71).

The total funds at the balance sheet date, all of which are unrestricted, are £1,051,861 (2024: £1,029,3 18).

Principal funding sources

As noted under ‘significant activities’, the main source of funding continues to be from the Skills Funding Agency for our throughApprenticeshipprivate programme,contracts. Hull Training for our Study programme and Skills Bootcamp, as well as Winifred Holtby School and

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

REPORT OF THE TRUSTEES for the Year Ended 3| July 2025

FINANCIAL REVIEW

Investment policy and objectives The trustees' investment Powers are governed by the Constitution, which permits the Charity's funds to be invested. The Charity's investments have continued to be managed in conformity with our policy and the Constitution.

Factors that could affect the financial performance and position going forward - Loss of sub contract due to Poor performance or poor delivery - Loss of direct contract due to poor performance or poor delivery - Poor OFSTED Inspection resulting in an inadequate grade - Poor reports from Awarding Body EQAs, due to poor practice resulting in serious sanctions - Inability to recruit appropriate students - Lack of employment opportunities for future Apprentices No such occurrences have happened in 2024/2025 or expected in 2025/2026 Reserves policy The committee believes that the appropriate level of free reserves which are not invested in tangible fixed assets should be an amount representing approximately 12 weeks’ expenditure.

At the balance sheet date, this would equate to around £157,000 (2024: £115,000)

Using the strict interpretation of 'free reserves’, the charity's level of free reserves is not meeting this target at the balance sheet date, standing at (£21,349) (2024: £6,890). However, adjusting the ‘free reserves’ by the mortgage that is secured against the property, the level of free reserves at the balance sheet date is £112,869 (2024: £159,373). We continue to invest in new equipment and our facilities to increase business and the professional image of the Association, our focus in the medium term is to bring the reserves of the charity back to the appropriate level by means of annual Operating surpluses, judicious management of investment assets, and by investigating alternative Organisational arrangements, which would comparedhave a beneficialto 5 yearseffectago. on the generation of funds. This appears to have been effective as demonstrated in this years accounts

The accounting policy in respect of fund accounting is given in Note 2 to the financial statements.

year.Note 19 to the financial statements shows the net movements for the year on the general fund. No other funds existed during the

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

REPORT OF THE TRUSTEES for the Year Ended 3! July 2025

FUTURE DEVELOPMENTS

In line with the government's new funding arrangements and our business plan, the GTA delivers all apprenticeships directly to employers and has become a well established assessment centre for the delivery of the synoptic end point assessments required for the new Apprenticeship Standards. As planned, this has improved the Pass rate to 100%.

We continue to plan to deliver more privately funded and skill boot camp related programmes alongside our traditional apprenticeship and advanced apprenticeship offers. We continue to focus on developing direct delivery relationships with local schools, delivering our wide range of vocational qualifications as part of their curriculum offers.

We continue with our policy to reduce borrowing. This reduced significantly from £360,000 in 2009 to £134,217 in july 2025 (2024: £152,483). Although, we Subsequently needed to borrow a further £60,000 from Nat West Bank via the CIBLS scheme in 2020 to secure the Association due to the impact of the COVID Pandemic. In 2020/21 we paid £10,000 off the CIBLS loan and borrowingconverted isthisnowto downa Bounceto £146,638Back loan from(BBL),£174,826.with lower interest charges, in 2025 this stands at £12,421 (2024: 22,343). Total

structure,Although financialstill workingpositionunderand tremendousassets over theexternalpast year.pressures, the GTA has made significant improvements to its operating

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Association is an unincorporated charity, registered in England, governed by a constitution adopted on Ist May 1972 (as amended on 26th April 1990, 3rd December 2008, | Ith September 2013 and 14th October 2015 and 28th November 201 9). TrusteesAs an unincorporatedon behalf of thecharity,GTA. contracts are delivered on behalf ofthe Trustees by the GTA and similarly staff are employed by the Recruitment and appointment of new trustees of a trustee. New trustees of the Association are appointed by the management committee and duly inducted into the roles and responsibilities

Organisational structure

each member. The management committee is the governing body of the Association, and consists of one representative appointed annually by

Members of the Association are local Organisations who provide apprenticeships to trainees.

Trustees delegate day to day management to the Director of Training and Director of Teaching and Learning.

NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

REPORT OF THE TRUSTEES for the Year Ended 3| July 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The trustees regularly review risks to which the charity is exposed to and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Current risks: - Loss of sub contract due to Poor performance or poor delivery - Loss of direct contract due to poor performance or poor delivery - Poor OFSTED Inspection resulting in an inadequate grade - Poor reports from Awarding Body EQAs, due to Poor practice resulting in serious sanctions - Inability to recruit appropriate students - Lack of employment opportunities for future Apprentices - Change in government policy - Inability to replace current staff - Inability to replace trustees

courses.Part of the strategy to reduce risk is to continue to increase the range and volume of the delivery of full cost Adult Education

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 702894

Principal address 12 Henry Boot Way Priory Park East Hull HU4 7DY

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

REPORT OF THE TRUSTEES for the Year Ended 3} july 2025

Trustees

G Tyler (resigned 31/7/25) J Ridsdill A Kirk Ms E Wells R Wells C Stancer | Campion M Vining Ms K Rourke AM Allen Chartered Accountant (appointed 3/7/25)

Holding (Custodian) Trustees

GEThe followingClark people are acting as custodian trustees: Mrs P Stockill G Jefferson D C Welpton A maximum of four Custodian trustees of the Association is permitted by the Constitution, Title to the charity's freehold, leasehold and other Property ts vested in the Trustees of the Association, who have no voting rights.

Officer

D Willoughby Director of Training (resigned 3 1/07/25) M Crawford Director of Training C Bowes Director of Teaching and Learning

Independent Examiner Patrick Scargill ACA/FCCA Sowerby Chartered Accountants Beckside Court Annie Reed Road Beverley East Yorkshire HUI7 OLF

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

REPORT OF THE TRUSTEES for the Year Ended 3| July 2025

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||||||| |---|---|---|---|---|---| |REFERENCE AND ADMINISTRATIVE DETAILS| |Solicitors| |Burstalls|Solicitors| |PO|Box|31| |Ocean|Chambers| |54|Lowgate| |Hull| |HUT|IF| |Bankers| |Lloyds|TSB| |Silver|Street| |Hull| |PO|Box|1000| |BX!|ILT| |NatWest| |Hull|City|Centre|Branch| |34|King|Edward|Street| |Hull| |HU!|3SS| |Approved by order of the board of|trustees on|oe|in|and signed on|its behalf by:|

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AM Allen - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

Independent examiner's report to the trustees of North Humberside Motor Trades Group Training Association Association! report to(thethe Trust)charityfortrustees the yearon endedmy 3|examinationJuly 2025. of the accounts of North Humberside Motor Trades Group Training

Responsibilities and basis of report ofAs the theCharities charity trustees Act 20] of| the(‘the TrustAct’), you are responsible for the preparation of the accounts in accordance with the requirements

! report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. ! can confirm that | am which is one of the listed bodies. qualified to undertake the examination because | am a member of the Institute of Chartered Accountants in England and Wales,

! have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

Patrick Scargill ACA/FCCA

Sowerby Chartered Accountants Beckside Court Annie Reed Road Beverley East Yorkshire HUI7 OLF Date: Bele

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 July 2025

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|2025|2024| |funds|Restricted|Total|Total| |Notes|fund|funds|funds| |INCOME|£|£|£|£| |Donations|AND ENDOWMENTS FROM| |and|legacies|3|29,773|-|29,773|-| |Charitable|activities|5| |Provision of industrial motor training|627,44]|-|627,44]|482,280| |Investment income|4|6,194|-|6,194|9,100| |Other income|6|39,781|-|39,78|||26,831| |Total|703,189|-|703,189|518,211| |EXPENDITURE|ON| |Charitable|activities|7| |Provision of industrial motor training|680,646|-|680,646|495,040| |NET INCOME| |22,543|-|22,543|23,17!| |RECONCILIATION|OF FUNDS| |Total funds brought forward|1,029,318|-|1,029,318|1,006, 147| |TOTAL FUNDS CARRIED FORWARD|1,051,861)|-|1,051,861|1,029,318|

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CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities,

Income and Expenditure Account

ExpenditureThe StatementAccount.of Financial Activities represents the Statement of Comprehensive Income, and incorporates the Income and

The notes form part ofthese financial statements

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

BALANCE SHEET

31 July 2025

FIXEDASSETS Notes Unrestricted
funds
£		 Restricted
fund
£		 2025
Total
funds
£		 2024
Total
funds
£
Tangible assets 14 1,073,210 - 1,073,210 1,022,428
CURRENTASSETS
Debtors
Cash atbankand inhand		 15 56,440
90,505		 -
-		 56,440
90,505		 48,752
141,034
146,945 - 146,945 189,786
CREDITORS
Amounts fallingduewithinoneyear 16 (52,295) - (52,295) (48,631)
NETCURRENTASSETS 94,650 - 94,650 141,155
TOTALASSETS LESSCURRENT
LIABILITIES 1,167,860 - 1,167,860 1,163,583
CREDITORS
Amounts fallingdueaftermorethanoneyear 17 (115,999) - (115,999) (134,265)
NETASSETS 1,051,861 - 1,051,861 1,029,318
FUNDS
Unrestricted funds:		 21
General fund
1,051,861 1,029,318
TOTAL FUNDS
1,051,861! 1,029,318

signedThe financialon its behalfstatementsby: were approved by the Board of Trustees and authorised for issue on UNNI and were

AM Allen - Trustee

The notes form part of these financial statements

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

CASH FLOW STATEMENT

for the Year Ended 31 July 2025

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||||||| |---|---|---|---|---|---| |Notes|2025|2024| |£|£| |Cash|flows from|operating activities| |InterestCash generatedpaid|from operations|I|44,585|49,932| |(11,749)|(13,644)| |Net cash provided by operating activities|32,836|36,288| |Cash|flows from|investing|activities| |Purchase of tangible fixed assets|(27,430)|(600)| |InterestAsset transferredreceived|from GTA Education|Ltd|(29,773)|-| |2,027|1,599| |Net cash|(used in)/provided by investing activities|(55,176)|999| |Cash|flows from financing|activities| |Loan repayments|in year|(28,189)|(26,774)| |Net cash used|in financing|activities|(28,189)|(26,774)| |Change|in|cash and cash|equivalents|in|the| |reporting|period| |Cash|(50,529)|10,513| |of|and cash equivalents at the beginning| |the reporting Period|141,034|130,521| |Cash|and cash|equivalents|at the end|of| |the reporting period|90,505|141,034|

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The notes form Part of these financial statements

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31 July 2025

I. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

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|||||| |---|---|---|---|---| |2025|2024| |Net income for the|reporting period (as per the|Statement of Financial|£|£| |Activities)| |Adjustments|[for:]|22,543|23,171| |Depreciation|charges| |Interest|[received]|6,422|5,463| |Interest|[paid]|(2,027)|(1,599)| |(Increase)/decrease|[in]|[debtors]|11,749|13,644| |Increase/(decrease)|[in]|[creditors]|(7,688)|9,312| |13,586|(59)| |Net cash provided by operations|44,585|49,932|

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2. ANALYSIS OF CHANGES IN NET DEBT

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||||||| |---|---|---|---|---|---| |At|1/8/24|Cash|flow|At 31/7/25| |Net|[cash]|£|£|£| |Cash|at|bank and|in|hand| |141,034|(50,529)|90,505| |141,034|(50,529)|90,505| |Debt| |Debts falling due within|| year|(40,562)|9,922|(30,640)| |Debts falling due after|||year|(134,265)|18,266|(115,999)| |Total|(174,827)|28,188|(146,639)| |(33,793)|(22,341)|(56,134)|

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The notes form part of these financial statements

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 July 2025

The presentation currency of the financial statements is the Pound Sterling (£).

Having regard to liquidity risk, current market conditions and other factors affecting the charity, the use of the going concern basis of accounting is appropriate as, in the opinion of the trustees, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the charity to continue as a going concern.

Legal Form The charity is an unincorporated entity, registered with the Charity Commission. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for On an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs Governance staff costs are apportioned at 5% of support staff costs.

Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2%oncost excluding land Fixtures and fittings - 10% on cost Motor vehicles - 25% on cost Computer equipment - 25% on cost Taxation The charity is exempt from tax on its charitable activities.

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

forNOTES TO THE FINANCIAL STATEMENTScontinued the Year Ended 31 July 2025

  1. ACCOUNTING POLICIES- continued

Fund accounting

Restricted funds are those funds whose use is subject to terms specified by the donor.

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds earmarked by the trustees to be used for a specific purpose.

Throughout the year to 31st July 2025, and the previous year, there were no restricted or designated funds.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

  1. DONATIONS AND LEGACIES
2025 2024
Donations donated £ £
29,773 -
4. INVESTMENT INCOME
2025 2024
Rents received £ £
Deposit account interest 4,167 7,501
2,027 1,599
6,194 9,100

Rent received is in respect of property rented to GTA Education Limited.

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continued...

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

forNOTES TO THE FINANCIAL STATEMENTScontinued the Year Ended 3! July 2025

5. INCOMEFROMCHARITABLEACTIVITIES INCOMEFROMCHARITABLEACTIVITIES
Activity
Government
funding
Provision ofindustrialmotortraining
Private
contracts
Provision ofindustrialmotortraining		 2025
£
571,743
55,698		 2024
£
447,480
34,800
627,44
6. OTHERINCOME
2025 2024
Other income £ £
39,78
7. CHARITABLEACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 8) note 9) Totals
Provision
ofindustrialmotortraining		 £
425,426		 £
255,220		 £
680,646
8. DIRECTCOSTSOFCHARITABLEACTIVITIES
2025 2024
Staff costs £ £
Course,
examination and registration
Trainee
incentivesand awards
Managementcharge		 fees 354,989
59,337
1,395
9,705		 294,062
19,487
(26)
5,010
425,426 318,533

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: NORTH HUMBERSIDE MOTOR TRADES GROUP

TRAINING ASSOCIATION

forNOTES TO THE FINANCIAL STATEMENTS- continued the Year Ended 3| July 2025

9. SUPPORT COSTS

Provision of industrial motor Management
£		 Finance
£		 Other
£		 Governance
costs
£		 Totals
£
training 113,245 11,910 102,771 27,294 255,220

10. TRUSTEES' REMUNERATION AND BENEFITS

During the year ended 31st July 2025 and the year ended 31st July 2024, no charges were made by any members of the management committee. There were no other remuneration or benefits paid to members of the management committee, or trustees, during the year to 3! July 2025, nor for the year ended 31 July 2024

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31 July 2025 nor for the year ended 3! July 2024.

HH. STAFF COSTS

2025 2024
Wages and salaries
Social
securitycosts
Other
pension costs		 £
429,439
36,296
8,459		 £
353,779
29,678
7,78)
474,194 391,238

The average monthly number of employees during the year was as follows:

Training and assessment
Managementandadministration		 2025
10
3		 2024
10
3
13 13

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000 2025 2024
2 2

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: NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION forNOTES TO THE FINANCIAL STATEMENTScontinued the Year Ended 3! July 2025

12. COMPARATIVESFORTHESTATEMENTOFFINANCIALACTIVITIES COMPARATIVESFORTHESTATEMENTOFFINANCIALACTIVITIES
Unrestricted Restricted Total
funds fund funds
INCOMEANDENDOWMENTS FROM £ £ £
Charitable activities
Provision ofindustrial motortraining 482,280 - 482,280
Investmentincome
Otherincome		 9,100
26,831		 -
-		 9,100
26,831
Total 518,211 - 518,21 I
EXPENDITURE ON
Charitable activities
Provision ofindustrialmotortraining 495,040 - 495,040
NETINCOME 23,171 - 23,17!
RECONCILIATION OFFUNDS
Totalfunds broughtforward ,006,147 -
TOTALFUNDSCARRIEDFORWARD 1,029,318 - 1,029,318
13. INDEPENDENT EXAMINATION FEES
Fees paid to the independent examiner are as follows:
Feescharged in respectof: 2025 2024
Independent examination ofthefinancialstatements
Preparation ofthe financialstatements
Payroll services		 2,100
3,366
771		 2,100
4,275
744
6,237 79

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NORTH HUMBERSIDE MOTOR TRADES GROUP

TRAINING ASSOCIATION

forNOTES TO THE FINANCIAL STATEMENTScontinued the Year Ended 3! July 2025

14, TANGIBLE FIXED ASSETS

Fixtures
COST Freehold
property
£		 and
fittings
£		 Motor
vehicles
£		 Computer
equipment
£		 Totals
£
At
 August2024
Additions		 1,000,000
-		 76,37)
39,999		 4,980
-		 88,000
17,206
At31 July2025 1,000,000 116,370 4,980 105,206 1,226,556
DEPRECIATION
At August2024
Chargeforyear		 -
-		 56,339
4,859		 3,896
498		 86,688
1,066
At31 July2025 - 61,198 4,394 87,754 153,346
NETBOOKVALUE
At31 July2025 1,000,000 55,172 586 17,452 1,073,210
At31July2024 1,000,000 20,032 1,084 1,312 1,022,428
  1. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
Trade debtors £ £
Prepayments 49,108
7,332		 39,736
9,016
56,440 48,752

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: NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS- continued

for the Year Ended 31 july 2025

IRa

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||||||||| |---|---|---|---|---|---|---|---| |16.|CREDITORS: AMOUNTS|FALLING|DUE WITHIN ONE YEAR| |2025|2024| |£|£| |Bank loans|and|overdrafts|(see|note|| 8)|30,640|40,562| |Trade|creditors|13,365|682| |Taxation|and|social|security|434|-| |Other|creditors|7,856|7,387| |52,295|48,631| |17.|CREDITORS: AMOUNTS|FALLING|DUE AFTER MORE THAN ONE YEAR| |2025|2024| |£|£| |Bank|loans|(see|note|18)|115,999|134,265| |18.|LOANS| |An|analysis|of the|maturity|of loans|is|given|below:| |2025|2024| |£|£| |Amounts|falling|due|within|one|year|on|demand:| |Bank|loans|18,219|18,219| |CBI|loan|12,421|22,343| |30,640|40,562| |Amounts|falling|between|one|and|two|years:| |Bank loans|-||-2 years|18,219|18,219| |Amounts|falling|due|between|two|and|five|years:| |Bank loans|-|2-5|years|54,657|54,657| |Amounts|falling|due|in|more|than|five|years:| |Repayable|by|instalments:| |Bank|loans|more 5|yr by|instal|43,123|61,389|

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The bank loan was entered into in 2015 with the purpose of financing capital alterations to the investment property.

It is for a term of I5 years and is subject to interest charges on a variable basis.

nnnEEE ENENEEGEEEn

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: NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

forNOTES TO THE FINANCIAL STATEMENTS- continued the Year Ended 31 July 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |19.|LEASING AGREEMENTS| |Minimum|lease payments|under non-cancellable operating leases|fall due as|follows:| |2025|2024| |Within|£|£| |one|year|17,274|:| |Between|one and|five years|8,352|-| |25,626|-| |20.|SECURED|DEBTS| |The following secured|debts|are|included|within|creditors:| |2025|2024| |Bank|loans|£|£| |146,639|174,827| |The bank loan|is secured|by way of a|legal|charge over the charity's property.| |The finance|lease|liability|is|secured|on|the|underlying assets.| |21.|MOVEMENT|IN|FUNDS| |Net| |movement|At| |At|1/8/24|in|funds|31/7/25| |Unrestricted|funds|£|£|£| |General fund|1,029,318|22,543|1,051,861| |TOTAL FUNDS|1,029,318|22,543|1,051,861| |Net movement|in|funds,|included|in|the|above|are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |Unrestricted|funds|£|£|£| |General fund|703,189|(680,646)|22,543| |TOTAL FUNDS|703,189|(680,646)|22,543|

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: NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 July 2025

21. MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

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|||||||||| |---|---|---|---|---|---|---|---|---| |Net| |movement|At| |At|1/8/23|in|funds|31/7/24| |Unrestricted|funds|£|£|£| |General fund|1,006, 147|23,17||1,029,318| |TOTAL FUNDS|1,006,147|23,171|1,029,318| |Comparative|net movement|in|funds,|included|in|the above are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |Unrestricted|funds|£|£|£| |General fund|518,211|(495,040)|23,17!| |TOTAL FUNDS|518,211|(495,040)|23,171|

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A current year |2 months and prior year 12 months combined Position is as follows:

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|||||| |---|---|---|---|---| |Net| |movement|At| |At|1/8/23|in|funds|31/7/25| |Unrestricted|funds|£|£|£| |General fund|1,006,147|45,714|1,051,86]| |TOTAL FUNDS|1,006,147|45,714|1,051,861|

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: NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 July 2025

  1. MOVEMENT IN FUNDS- continued

follows:A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as

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|||||| |---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |Unrestricted|funds|£|£|£| |General fund|1,221,400|(1,175,686)|45,714| |TOTAL FUNDS|1,221,400|(1,175,686)|45,714|

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22. CONTINGENT LIABILITIES

ofUponthe anysale. sale of the freehold property, the charity would be liable to pay Hull City Council a proportion of the proceeds

This agreement was based on the original property, and would amount to 44% of the proceeds of sale of that property.

if the property were sold for Proceeds equal to its carrying value in the accounts, this would crystallise a liability to Hull City Council of £440,000.

As there is currently no intention to sell the Property, this liability has not been recognised in these financial accounts,

  1. RELATED PARTY DISCLOSURES

GTA Education Limited The charity has undertaken transactions with GTA Education Limited, a company under the control of Mr D Willoughby and Mr M Crawford, both officers of the charity.

During the year, the charity made charges to GTA Education Limited of £5,000 for resources shared, and £5,000 for rent. GTA Education Limited made charges to the charity of £7,490 for shared resources.

All transactions were undertaken under usual commercial terms.

At 31st July 2024, the balance owing from GTA Education Limited to the charity was nil (2024: nil).

Key Management Personnel

Total remuneration paid to key management personnel throughout the year, in the form of gross salary and benefits in kind, amounted to £132,865 (2024 £121,454). This is made up of gross salary £116,549, employers national insurance contributions £14,445 and employers pension contributions £1,871.

a

: NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 July 2025

2025 2024
£ £
INCOMEANDENDOWMENTS
Donations and legacies
Donations donated
29,773 -
Investment income
Rents received
Deposit account interest 4,167 7,501
2,027 1,599
6,194 9,100
Charitable activities
Government funding
Private contracts 571,743 447,480
55,698 34,800
627,441 482,280
Other income
Other income
39,781 26,83!
Total incoming resources
703,189 518,21
EXPENDITURE
Charitable activities
Wages
Social security 324,245 268,801
Pensions 23,827 19,559
Course,
examination andregistration fees
Trainee incentives and awards		 6,917
59,337		 5,702
19,487
Management charge 1,395 (26)
9,705 5,010
425,426 318,533
Support costs
Management
Wages
Social security 99,934 80,788
Pensions and health insurance 11,846 9,650
1,465 1,975
113,245 92,413

This page does not form part of the statutory financial statements

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NORTH HUMBERSIDE MOTOR TRADES GROUP TRAINING ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 3] July 2025

2025 2024
Management £ £
Finance
Bankcharges
Bank loan interest 16! 470
11,749 13,644
11,910 14,114
Other
Administration costs
Establishment costs 50,405 31,109
Depreciation oftangible fixed assets 45,944 20,570
6,422 5,462
102,771 57,141
Governance costs
Wages
Social security 5,260 4,190
Pensions 623 469
Legal & professional fees 77 104
Bookkeeping fees 1,124 554
independent Examiner fees 512 403
VAT adjustment 6,387 7,119
13,311 -
27,294 12,839
Total resources expended
680,646 495,040
Net income
22,543 23,17

This page does not form part of the statutory financial statements

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