2022-12-31-accounts

Whizz-Kidz Annual Report and Accounts 2022

www.whizz-kidz.org.uk

1

WHIZZ-KIDZ

(A company limited by guarantee) TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Contents
	Page
Trustees’ Report (including the Directors and Strategic Report)	3
Independent Auditor’s Report	19
Reference and administration information	24
Consolidated Statement of Financial Activities	26
Balance Sheet	28
Consolidated Statement of Cash Flows	29
Notes to the Financial Statements	30

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Why we exist

• An estimated 75,000 young people in the UK need a wheelchair to be mobile.

• Most young people aren’t getting a wheelchair that fully meets their needs through their local services.

• For a young person, having the wrong wheelchair can lead to dependence on others, social isolation, poor mental health, pain and injury.

• Without the ability to be independent, young wheelchair users are restricted in their ability to socialise and participate in society.

Whizz-Kidz is the UK’s leading charity for young wheelchair users. We are here to empower young wheelchair users by providing the equipment, support and confidence building experiences they need, and campaigning for a more inclusive society.

Our vision

Our vision is a society in which every young wheelchair user is mobile, enabled and included.

Our values, behaviours and culture framework

Our values are: young people focused, ambitious, collaborative and inclusive.

Our behaviours are: I seek to understand, I engage with others, I find solutions and I focus on growth.

Whizz-Kidz has a culture framework, which celebrates our values and helps colleagues and volunteers put these values and behaviours into action. The culture framework guides how we recruit, develop and retain our team.

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees present their annual report together with the audited financial statements of the group (Whizz-Kidz and its subsidiary, Whizz-Mobility C.I.C.) for the year to 31 December 2022.

STRUCTURE, GOVERNANCE AND MANAGEMENT

On 24 August 2022, the Charity changed its name from ‘The Movement for Non-Mobile Children (Whizz-Kidz)’ to ‘Whizz-Kidz’.

Whizz-Kidz is a charity, number 802872 and a company limited by guarantee, number 2444520; its Memorandum and Articles of Association constitute the governing documents.

The governing document

The Charity is a company limited by guarantee and does not have share capital. The constitution of Whizz-Kidz is set out in the Articles of Association. Revised Articles of Association were agreed by the Board on 24 August 2022.

Whizz-Mobility C.I.C is a wholly owned subsidiary of Whizz-Kidz with all profits donated to Whizz-Kidz under Gift Aid. NHS partnership agreements are routed through Whizz-Mobility C.I.C.

In view of our activity in Scotland, we are registered as a charity with the Office of the Scottish Charity Regulator.

The governance structure

Board

The Board of Trustees is responsible and accountable for the governance of the Charity. It met four times in the year. The Chief Executive is responsible for the day-to-day management of Whizz-Kidz.

During this financial year, the Board of Trustees had two main sub committees, which met quarterly.

The Finance and Audit Committee reviews internal controls and the financial performance of the organisation. It also monitors the management of risk and the relationship with the external auditors.

The Clinical Governance Committee reports to the Board on the effectiveness and quality of the Charity’s clinical services, risk management processes and procedures.

The Trustees were covered by Third Party Indemnity Insurance during the year.

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Additional to the Board of Trustees and the sub committees is the Kidz Board. The Kidz Board consists of 11 young people aged 18-25 who have direct experience of our services. The Kidz Board meets quarterly, with key personnel including the Chief Executive attending. The Kidz Board Chair attends meetings of the Board of Trustees at least once annually.

People

We employ people whose skills and competencies are in demand in a variety of sectors including the health service and other charities. They require the same levels of professional and occupational qualifications and experience as people working in these sectors. In setting remuneration levels, we have regard to pay in these similar organisations.

The aim of our remuneration policy, which applies to all employees, is to offer remuneration that is fair and appropriate for the roles they perform and the responsibilities they undertake to deliver our charitable aims.

The Chief Executive and Senior Management Team reporting directly to the Chief Executive are subject to the same remuneration policies as all other colleagues and have the same level of benefits available to them. The CEO’s salary is subject to approval by the Trustees.

Charity Governance Code

The Board has full and careful regard to the Charity Governance Code and uses the Code as its principal benchmark. The Board is committed to continuous improvement and development, and compliance with the Code and its principles.

Recruitment and appointment of new Trustees

New Trustees may be appointed by a decision of the existing Trustees. Before appointment, all new Trustees have an induction programme in order that they can properly undertake and fulfil their responsibilities to the Charity. This includes meetings with key management personnel where relevant, copies of our governing documents, safeguarding training, attendance at our services, and links to online Charity Commission guidance.

New members need to be proposed by a voting member or recommended by the Trustees. Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up. The total number of such guarantees at 31 December 2022 was 7 (2021:8). The Trustees have no beneficial interest in the Charity.

5

WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Risk management

A risk management framework is agreed annually by the Board. This includes a Risk Register which has been developed to identify risks, mitigation, and contingency actions. This Risk Register is reviewed and updated monthly by the Senior Management Team. Risks are reviewed quarterly by the relevant Trustee Committee and quarterly by the Board of Trustees. On an annual basis, the Board agrees a risk threshold and prepares a risk appetite statement.

It is recognised that this system can only provide reasonable (not absolute) reassurance that major risks are being adequately managed.

This year, the main potential risks have included:

• The cost-of-living crisis has resulted in inflationary pressures, which has put at risk the ability of the Charity to achieve its targets.

• Attracting and retaining colleagues

The cost-of-living risk is mitigated by managing our costs and maximizing our fundraising income in areas that the charity needs it most. The colleague risk is mitigated by resource planning and, flexible working practices nurturing a supportive organizational culture.

Our approach to safeguarding

Safeguarding and risk management is embedded in everything we do at Whizz-Kidz. It is part of our culture and we have a number of policies and procedures in place to ensure the safety of all. We have a trained Safeguarding Lead and Safeguarding Officer to lead on all matters and a dedicated Incident Team to support, of which all members have received or will receive training in Safeguarding Level 3 - children, young people and adults. A member of the team is on call 24/7 to respond to any incidents and provide support to colleagues. We have a clear incident reporting process and a robust risk management process which includes completion of a series of risk assessments before an event can take place. We also have a dedicated whistleblowing hotline for colleagues to report any concerns anonymously.

Whizz-Kidz continues to conduct quarterly safeguarding and risk audits with the results reviewed and discussed at a quarterly safeguarding and risk meeting with Heads of Departments from across the organisation. This meeting is an opportunity to discuss safeguarding and risk matters and to feed into the organisational risk register if necessary. We also review all incidents, with a quarterly report summarising all incidents and subsequent actions taken. This incident summary is reported to the Clinical Governance Committee and the

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Board of Trustees. On the Board of Trustees, we have a dedicated Trustee Safeguarding Lead to offer advice and guidance when required and to ensure we respond to all safeguarding incidents in the correct manner.

Throughout 2022 one of the focus areas for safeguarding across Whizz-Kidz was training. Alongside the delivery of induction training, our safeguarding team reviewed the delivery model for refresher safeguarding training and facilitated several different sessions across the organisation. In total we delivered one induction session for Whizz-Kidz colleagues (23 participants), one induction session for trainers (8 participants), one induction session for volunteers (6 participants) and eight safeguarding refresher sessions for colleagues (47 participants). In addition to the formal training sessions, we identified a need for some awareness building sessions to be run online for the whole organisation to access, with the content to cover several different topics. At the end of 2022 we started this off with a session on Hate Crime and will continue to run bi-monthly sessions throughout 2023, covering a broad range of safeguarding topics. Towards the end of the year, we completed the NSPCC safeguarding and child protection self-assessment tool to audit our current arrangements and identify any areas for development. As a result of the audit we reviewed and updated our safeguarding policy and associated policies with some key additions.

Fundraising regulation and compliance

Whizz-Kidz complies with sector best practice. During 2022 all fundraising was conducted by a Whizz-Kidz team of employed fundraisers. Whizz-Kidz monitors and manages its fundraising regulation and compliance through a combination of training programmes, internal processes, internal audits and quarterly management reporting. This takes into consideration the collection and use of personal data, frequency of contact, how to identify and support vulnerable people, as well as compliance and regulatory requirements.

We are registered with the Fundraising Regulator. Each year members of the fundraising team attend regulation and compliance training. This training includes guidance on how to identify and support vulnerable people. All colleagues are held accountable to our supporter promise and organisational behaviour framework. Whizz-Kidz is registered with the Fundraising Preference Service, a scheme that people can use to register and ask for companies to stop contacting them. Whizz-Kidz received no such cancellation requests during the year.

Whizz-Kidz has received no complaints during the year (2021:nil).

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Equity, diversity and inclusion

Whizz-Kidz is committed to being an equal opportunities employer. This means that decisions concerning all aspects of employment will be based on the needs of the organization and not any assumptions based on sex, race, age, disability, gender assignment, sexual orientation, married or civil partnership status, pregnancy or maternity, religion, or belief or any other characteristics. All colleagues are required to abide by equity, diversity, and inclusion principles.

In 2022, we commissioned an external company to undertake a Diversity and Inclusion Audit. This has provided us with an action plan to help us with our goal to become an even more diverse and inclusive organisation.

We are working towards achieving Disability Confident Leader status and during 2022 we reached Disability Confident Employer status.

Environmental Impact

We are committed to minimising the impact of our activities on the environment without affecting the delivery of the purpose of the Charity.

We encourage environmental responsibility amongst everyone who plays a part in helping Whizz-Kidz achieves its goals, including our colleagues, volunteers, Trustees, suppliers and donors.

Our environmental policy, which includes reducing waste, recycling, working with environmentally conscious suppliers and manufacturers, minimising travel and energy usage, applies to all parts of our business including our NHS services, our community teams and our London office.

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

OBJECTIVES AND ACTIVITIES

In accordance with the Charities Act 2011, the Board of Trustees regularly monitors and reviews the success of the organisation in meeting its key objectives. The Trustees confirm, in the light of the guidance, that these aims fully meet the public benefit test and that all the activities of the Charity, described in the Trustees’ annual report, are undertaken in pursuit of these aims.

Our strategic priorities and future plans

The strategic priorities focus on three high level objectives that the Young People we support have identified as having the greatest impact:

1. Mobile: We will significantly increase our provision of high-quality wheelchairs to young people

This priority is focused on increasing the number of young people we support who are unable to receive the essential mobility equipment they need from the NHS as well as ensuring that young people who apply receive equipment as quickly as possible. Our goal is to increase the number of young wheelchair users receiving equipment support from Whizz-Kidz to 2,000 per year by the end of 2024.

2. Enabled: We will provide confidence-building experiences for every young wheelchair user in the UK

This priority is focused on increasing the number of young people we support with confidencebuilding experiences. These experiences are delivered through Wheelchair Skills Training, Employability Skills Training and through confidence focused programmes.

Our goal is to increase the number of young wheelchair users accessing our Young People’s Services programmes to 1,600 per year by 2024. The Young People’s Services team will also support individual young people through an increase in partnerships and volunteers. By expanding the number of partnerships and volunteers, the team will be able to bring services closer to where young people live. This will support the single largest reason for Young People not being able to attend services, which is travel distance.

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

3. Included: We will work with young wheelchair users to create societal change and inclusion

This priority is focused on delivering long-term sustainable change and inclusion for young wheelchair users. Working with young people, the team is building key data and evidence to inform and lobby decision makers on changes that could be made in society for the benefit of young wheelchair users. Much of this work starts with the Kidz Board and their manifesto outlining the change they want to see.

Our goal is to change NHS criteria in a way that ensures every young person gets the mobility equipment that fully meets their clinical and mobility needs. We also want to make wheelchair skills training mandatory for all wheelchair users receiving equipment whether via NHS services, charities, social care or education departments.

Financial plans

To be able to deliver our strategic priorities and future plans, Whizz-Kidz will need to raise more income. The aim is to increase Total Group income to £8 million by 2024.

STRATEGIC REPORT

ACHIEVEMENTS AND PERFORMANCE DURING THE YEAR ENDING 31 DECEMBER 2022

Services

The first quarter of 2022 was impacted by Covid as we came out of the last wave and by vacancies in a very challenging recruitment environment. These difficulties were overcome by Quarter two and we saw a rapid increase in demand from young people for our support across all the service areas. Despite a slow start to the year the clinical teams supported 1,161 young people (742 Whizz-Kidz and 449 NHS). These numbers have been above target for Whizz-Kidz clinical services and below target for Whizz-Kidz repair and maintenance services and below target in the NHS due to lower than forecast demand (in NHS services).

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Clinical Services

The Clinical Services team exceeded the target of 560 young people supported, supporting 587 young people by the end of the year. The Tower Hamlets Clinical team saw demand increase after Covid but not to the levels pre pandemic, supporting 231 young people against a target of 240. Demand increased at our Southend Service and for repair and maintenance on the previous year but was not fully in line with our forecasts. This resulted in the Southend Clinical team only receiving referrals for 188 young people against an expected 240 referrals, and the Southend Engineering team receiving 155 requests for support with repair and maintenance against an expected demand of 300. Reviewing the year’s performance, we saw that forecast was missed by a lack of demand in Q1 and Q2 with demand exceeding forecast in Q3 and Q4. This suggested to us that there was a slower recovery in demand across these two areas post Covid.

In order to deliver to the 587 young people, the Whizz-Kidz Clinical team ran 125 clinics across the country. The engineering team received 3,096 deliveries to storage locations, assembling over 288 bespoke chairs.

We recruited three new clinicians and one engineer in 2022 to support our increase in delivery.

The supply chain suffered delays in 2021 and did not recover in 2022 and became worse for some key items like batteries and chips. Supply chain issues directly impacted a significant number of power chair and power add on orders adding up to five months to delivery times in some cases.

Application rates for Whizz-Kidz equipment increased by over 44% across the year and 60% across the last 10 months of the year.

The NHS and Whizz-Kidz Clinical Services teams both delivered significant reductions in the waiting list that built up during the pandemic. The Whizz-Kidz team have reduced the waiting list from 59 weeks to 29 weeks during the year and the NHS teams are now delivering within the 18 weeks target where supply chain issues do not impact.

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Young People’s Services

In Quarter 1, 50% of the roles were vacant across the Young People’s Services team due to new roles being required for the strategy and leavers in Quarter 4 2021. The recruitment environment was challenging and the team were not fully staffed until the middle of Quarter 2.

By the summer, the team was ready, and we saw a significant increase in demand for services with the team supporting 787 individual young people with wheelchair skills, programmes and employability, which was a 30% increase in numbers from 2021 (605).

The Young People’s Service saw an increase in demand for Wheelchair Skills Training and ran a total of 81 training sessions, with 13 of these sessions taking place in Wales for the Welsh Government funded program. The team expanded their reach, recruiting and training ten new wheelchair skills trainers, two of whom are ex-beneficiaries living in Devon, an area we had no coverage in before.

All of the wheelchair skills modules have also been mapped to the Skills and Education Group Framework ready to roll out accreditation early in 2023.

The new programmes proved to be very popular with young people with 58 programme activities taking place across the year. The content ranged from skiing and rock climbing to creative arts and DJ workshops. With each programme having outcomes linked to our Theory of Change, young people continue to increase in confidence, develop new skills and build relationships through attending programmes. As well as the face-to-face programme activities, the team also completed 23 virtual programmes, ensuring a wider reach to support young people who are unable to attend in person.

The Sibling Group was launched in 2022 for siblings of young wheelchair users aged between 7- 11 years. The monthly group has been well attended with 31 young people signed up and attending regular sessions. The aim is to expand the age range for 2023, providing support for siblings aged 12-15.

We increased our data collection to review our impact due to changes in collection methods. Of those who fed back, 84% said our sessions made them feel more included, 84% said they tried something new and 62% said they had learned a new skill.

12

WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Policy and Engagement

In 2022, we launched the new Policy and Engagement team to drive societal change for wheelchair users and support Young People with their own youth led campaigns.

We have split our focus into NHS campaigns and those led by Kidz Board as the voice of young wheelchair users. We have updated the Kidz Board manifesto ready for launch in 2023 and created a campaign with higher education to launch a Young Person’s A-Z of going to university.

The NHS influencing work met a number of challenges with multiple changes in government delaying speaking to ministers directly. Among others, we met with the Minister for Disabled People, Health & Work (MP Tom Pursglove) to discuss the government’s support for wheelchair users with focus on the lack of support for under-fives. We have built project plans with the NHS in Tower Hamlets to create pilots to prove the importance of a paediatric service within wheelchair services that will launch in 2023.

Our Kidz Board met face to face four times across the year with additional meetings online together and with partners. They have also spoken at events and conferences on behalf of Whizz-Kidz. Using a Go Pro, our Kidz Board have met with the CEO of the Rail Delivery Group and highlighted key travel issues for wheelchair users. This evidence was subsequently used in a training programme for 1,500 customer service colleagues across the network. Kidz Board have also supported various projects including proofreading novels, creating blog content for Scouts UK and engaging in policy discussion with TfL.

Our Community Change projects launched, offering up to £500 to young wheelchair users to create a community project within their school or local area. The aim of these projects is to break down barriers for children and Young People and also to identify key areas for future policy work based on the themes and numbers of Young People involved. Two projects ran in Q4 of 2022 with a further six applications received.

We continue to work with key partners including Newlife, Scouts UK and Disabled Children’s Partnership (DCP) to support external campaigns such as the SEND review feedback by DCP. We have also had discussions with the Cabinet Office regarding the National Disability Strategy and await the outcomes of its high court review to plan next steps with Government.

13

WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Fundraising – Income Generation

Income is traditionally generated through a programme of fundraising activity, including events participation, individual giving and relationships with corporate partners, trusts and foundations. Throughout 2022, our fundraising activities began to resume to a much more normal pattern, however with world events and an increasing cost of living crisis fundraising is still challenging. The team rose to the challenge and managed to bring in £1.2 million more than they had done the previous year, although this is only the beginning of getting our income and reserve levels back to where they need to be.

Uncertainty around some aspects of our fundraising is still giving us cause for concern especially around the London Marathon. However, at the end of 2022 we were beginning to see events returning to some sort of normality, which gives us hope for next year’s income. 2022 also saw us launch our London sculpture trail in partnership with Aardman and Wild in Art – Morph’s Epic Art Adventure in London - with the team securing sponsors from many new and established corporate partners. This has laid the foundation for us to impact our income significantly with the trail expected to be a major visitor around London in the summer of 2023 and an auction of the sculptures taking place in September 2023. 2022 also saw us enjoy a newfound flexibility with some of our trust funders, which we hope, goes on into the new financial year.

The Finance and Audit Committee meets quarterly to oversee income generation activity and monitor progress.

FINANCIAL REVIEW

Group - Total Group income grew from £5.191 million in 2021 to £6.747 million in 2022. The Charity made an overall surplus of £0.109 million during the 12 months ending 31 December 2022.

Total reserves increased from £2.112 million in £2.221 million.

The cost-of-living crisis impacted the Charity with inflation increasing the cost of providing wheelchair equipment, providing our Young People’s Services and increasing the cost of our running costs.

Subsidiary – Whizz-Mobility C.I.C . - Income grew to £1.517 million (2021: £1.167 million) The growth in income was from fundraising from the “Morph Trail” event being held in 2023. Total expenditure was £1.027 million (2021: £1.150 million). Gift aid made under deed of covnant was £0.489 million (2021: £0.016 million).

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

RESERVES POLICY

The Whizz-Kidz reserve policy aims to achieve the correct balance in terms of ensuring that charitable donations are used on a timely basis for the purposes of the Charity and ensuring that the Charity has a level of reserves which will help to ensure it is sustainable in the long term.

As a result of the pandemic the Trustees have considered the optimum level of reserves for the Charity and agreed to a policy that increases the unrestricted free reserves to a level which equates to six month of operating expenditure.

The Trustees consider that six months is a level which will ensure the long term stability of the Charity but not at an excessive level, meaning the aims of the objectives of the Charity will still be delivered.

The level of free unrestricted reserves at 31 December 2022 is £939,000 (as set out on the Balance Sheet). This equates to three and a half months of Charity operating expenditure. The aim will be to increase reserves to six months by the end of 2025 by using any surplus net income that is generated during this period.

The current cost-of-living crisis and the impact of inflation is a risk that will need to be managed to help the Charity achieve this objective.

GOING CONCERN

Accounting standards require the Trustees to consider the appropriateness of the going concern basis when preparing the financial statements. The Trustees have taken the following actions and based on the outcomes of these consider that the going concern basis remains appropriate:

• The Trustees have reviewed and approved the budget assumptions for the 12-month period ending 31 December 2023 and reviewed the cash flow and liquidity of Whizz-Kidz for the same period.

• The Trustees have considered the period beyond 2023, including the 12 months ending 31 December 2024, agreeing a strategy to deliver both growth and stability.

• The Trustees have considered the risks and different scenarios involved in generating sufficient income to deliver the budget.

• The Trustees have considered the ability of the Charity to reduce costs in a scenario where budgeted income is at risk and have considered the level of Reserves.

15

WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

PUBLIC BENEFIT

Under the Charities Act 2011, charities are required to demonstrate that their aims are for the public benefit. The two key principles which must be met in this context are, first, that there must be an identifiable benefit or benefits; and, secondly, that the benefit must be to the public, or a section of the public. Charity Trustees must ensure that they carry out their Charity’s aims for the public benefit, must have regard to the Charity Commission’s guidance, and must report on public benefit in their Annual Report.

Whizz-Kidz’s Board of Trustees regularly monitors and reviews the success of the organisation in meeting its key vision and purpose.

Special acknowledgement to colleagues, volunteers and advisers

The Board of Trustees wishes to record its appreciation of Whizz-Kidz highly committed colleagues and volunteers who generously and unstintingly give their time, skills and expertise. The continued commitment to make a difference in ongoing challenging times is inspiring.

Whizz-Kidz is fortunate to have a team of volunteers who make a valuable contribution to the Charity in all aspects of activity; this includes clinical, administrative and income generation roles.

The Board is grateful for the valuable help and assistance received from its professional advisers.

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:

• so far as that Trustee is aware, there is no relevant audit information of which the charitable group's auditor is unaware;

• that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group's auditor is aware of that information;

• The Charity has taken advantage of the small companies exemption.

Approved by order of the members of the Board of Trustees and signed on their behalf by:

……………………………...............

Sir Crispin Davis, Chair

………………………………………

Date 9 June 2023

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WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees' responsibilities statement

The Trustees (who are also directors Whizz-Kidz for purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the group and of the income resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and accounting estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable group will continue in operation.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company and the group's transactions and disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF WHIZZ-KIDZ

FOR THE YEAR ENDED 31 DECEMBER 2022

Opinion

We have audited the financial statements of Whizz-Kidz (the ‘parent charitable company’) and its subsidiary (the ‘group’) for the year ended 31 December 2022 which comprise the Consolidated Statement of Financial Activities, the Charity Statement of Financial Activities, the Group and Charity Balance Sheets, the Consolidated Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the group’s and parent charitable company’s affairs as at 31 December 2022, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report.

We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF WHIZZ-KIDZ

FOR THE YEAR ENDED 31 DECEMBER 2022

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Our evaluation of the Trustees’ assessment of the entity’s ability to continue to adopt the going concern basis of accounting included critical reviews of budgets and forecasts provided.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF WHIZZ-KIDZ

FOR THE YEAR ENDED 31 DECEMBER 2022

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Trustees’ report (incorporating the Directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Trustees’ report (incorporating the Directors’ report) has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 or the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or

• the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of Directors’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the Trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Directors’ report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement included in the Trustees’ Annual Report, the Trustees (who are also the Directors of the charitable company for 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 Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

21

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF WHIZZ-KIDZ

FOR THE YEAR ENDED 31 DECEMBER 2022

In preparing the financial statements, the Trustees are responsible for assessing the group’s and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

• Obtaining an understanding of the legal and regulatory frameworks that the entity operates in, focusing on those laws and regulations that had a direct effect on the financial statements;

• Enquiry of management to identify any instances of known or suspected instances of fraud;

• Enquiry of management and those charged with governance around actual and potential litigation and claims;

• Enquiry of management about any instances of non-compliance with laws and regulations;

• Reviewing the design and implementation of control systems in place;

• Testing the operational effectiveness of the controls;

• Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness;

• Evaluating the business rationale of significant transactions outside the normal course of business;

• Reviewing accounting estimates for bias;

• Reviewing minutes of meetings of those charged with governance;

• Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

22

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF WHIZZ-KIDZ

FOR THE YEAR ENDED 31 DECEMBER 2022

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located - on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-forauditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-foraudit.aspx.

This description forms part of our auditor’s report.

Use of this report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company’s Trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Sudhir Singh FCA (Senior Statutory Auditor)

For and behalf of

MHA, Statutory Auditor

London, United Kingdom

Date: 16 June 2023

MHA is the trading name of MacIntyre Hudson LLP, a limited liability partnership in England and Wales (registered number OC312313)

23

Reference and Administrative Information

Registered name of the Charity: Whizz-Kidz Charity number: 802872 Company number: 244520 OSCR number: SC042607

Registered office and operational address

30 Park Street, London, SE1 9EQ

Trustees

Sir Crispin Davis (Chair) Dr Charles Fairhurst Pam Garside (resigned 29 September 2022) Andrew Granger Daniel Mathews Robert Alastair Mathieson Fiona McSwein Arunima Misra (appointed 14 March 2022)

Chief Executive

Sarah Pugh

Senior Management Team

Keith Moss – Director of Finance Jon Sawford – Director of Services & Influencing Tania Hummel – Director of People & Engagement Matt Wynes – Director of Fundraising and Communications (resigned June 2022) Rachel Backshall – Director of Fundraising (from December 2022)

Bankers

The Royal Bank of Scotland 119/121 Victoria Street, London SW1E 6RA

HSBC Bank plc 92 Kensington High St, London W8 4SH

Auditors

MHA 6th Floor, 2 London Wall Place, London EC2Y

Solicitors

Taylor Wessing LLP 5 New Street Square, London EC4A 3TW

24

WHIZZ-KIDZ

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR

The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015).

25

Whizz-Kidz

Consolidated statement of financial activities

(incorporating an income and expenditure account)

For the year ended 31 December 2022

					2022			2021
		Unrestricted	Restricted	Endowment	Total	Unrestricted	Restricted	Total
	Note	£'000	£'000	£'000	£'000	£'000	£'000	£'000
Income from:
Voluntary Income	2	2,390	1,829	1,000	5,219	2,440	1,576	4,016
Contract Income	3	1,516	-	-	1,516	1,166	-	1,166
Other Income	4	11	-	-	11	9	-	9
Investment Income		1	-	-	1	-	-	-
Total income		3,918	1,829	1,000	6,747	3,615	1,576	5,191
Expenditure on:
Fundraising	5	1,883	50	-	1,933	1,867	71	1,938
Charitable activities
Campaigns & Awareness	5	347	50	-	397	276	144	420
Mobility Equipment	5	585	1,050	-	1,635	695	795	1,490
Clinical Services	5	1,016	676	-	1,692	1,117	561	1,678
Young People's Services	5	427	554	-	981	369	529	898
Total expenditure		4,258	2,380	-	6,638	4,324	2,100	6,424
Net Income/(Expenditure)		(340)	(551)	1,000	109	(709)	(524)	(1,233)
Transfers between Funds	18	-	52	(52)	-	-	-	-
Net movement in funds		(340)	(499)	948	109	(709)	(524)	(1,233)
Reconciliation of funds:
Total funds brought forward		1,391	721	-	2,112	2,100	1,245	3,345
Total funds carried forward		1,051	222	948	2,221	1,391	721	2,112

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The notes from page 30 -41 form part of the accounts. Movements in funds are disclosed in Note 18 to the financial statements.

26

Whizz-Kidz

Charity statement of financial activities

(incorporating an income and expenditure account)

For the year ended 31 December 2022

Unrestricted Note £'000 Income from: 2 2,390 22 1 12 489 2,902 1,794 5 335 36 651 426 3,242 (340) - (340) Reconciliation of funds: 1,391 1,051 Net movement in funds Total funds brought forward Total funds carried forward Gift Aid Donation Charitable activities Campaigns & Awareness Mobility Equipment Clinical Services Young People's Services Total expenditure Investment Income Total income Expenditure on: Voluntary Income Other Income Net Income/(Expenditure) Transfers between Funds Fundraising	Unrestricted Note £'000 Income from: 2 2,390 22 1 12 489 2,902 1,794 5 335 36 651 426 3,242 (340) - (340) Reconciliation of funds: 1,391 1,051 Net movement in funds Total funds brought forward Total funds carried forward Gift Aid Donation Charitable activities Campaigns & Awareness Mobility Equipment Clinical Services Young People's Services Total expenditure Investment Income Total income Expenditure on: Voluntary Income Other Income Net Income/(Expenditure) Transfers between Funds Fundraising	Restricted £'000 1,829 - - -	Endowment £'000 1,000 - - -	2022 Total £'000 5,219 22 1 489 5,731 1,844 385 1,086 1,327 980 5,622 109 - 109 2,112 2,221	Unrestricted £'000 2,440 21 - 16	Restricted £'000 1,576 - - -	2021 Total £'000 4,016 21 - 16
	2,902	1,829	1,000		2,477	1,576	4,053
	1,794 335 36 651 426	50 50 1,050 676 554	- - - - -		1,867 276 29 645 369	71 144 795 561 529	1,938 420 824 1,206 898
	3,242	2,380	-		3,186	2,100	5,286
	(340) - (340) 1,391	(551) 52 (499) 721	1,000 (52) 948 -		(709) - (709) 2,100	(524) - (524) 1,245	(1,233) - (1,233) 3,345
	1,051	222	948		1,391	721	2,112

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The notes in pages 30-41 form part of the accounts

27

Whizz-Kidz

Balance sheets

As at 31 December 2022

2022 2021 Note £'000 £'000 Fixed assets: 11 112 185 Current assets: 14 669 400 19 2,184 2,351 2,853 2,751 Liabilities: 15 (744) (824) 2,109 1,927 2,221 2,112 18 18 222 721 18 948 - 17 112 184 18 939 1,207 Total unrestricted funds 1,051 1,391 2,221 2,112 Total funds Cash and Cash equivalents Tangible assets Creditors: amounts falling due within one year Funds: Edward Gostling Endowment Fund Restricted income funds Unrestricted income funds: Free Reserves Debtors Total assets less current liabilities Net current assets Unrestricted funds held as tangible fixed assets The group	2022 2021 Note £'000 £'000 Fixed assets: 11 112 185 Current assets: 14 669 400 19 2,184 2,351 2,853 2,751 Liabilities: 15 (744) (824) 2,109 1,927 2,221 2,112 18 18 222 721 18 948 - 17 112 184 18 939 1,207 Total unrestricted funds 1,051 1,391 2,221 2,112 Total funds Cash and Cash equivalents Tangible assets Creditors: amounts falling due within one year Funds: Edward Gostling Endowment Fund Restricted income funds Unrestricted income funds: Free Reserves Debtors Total assets less current liabilities Net current assets Unrestricted funds held as tangible fixed assets The group	2022 2021 Note £'000 £'000 Fixed assets: 11 112 185 Current assets: 14 669 400 19 2,184 2,351 2,853 2,751 Liabilities: 15 (744) (824) 2,109 1,927 2,221 2,112 18 18 222 721 18 948 - 17 112 184 18 939 1,207 Total unrestricted funds 1,051 1,391 2,221 2,112 Total funds Cash and Cash equivalents Tangible assets Creditors: amounts falling due within one year Funds: Edward Gostling Endowment Fund Restricted income funds Unrestricted income funds: Free Reserves Debtors Total assets less current liabilities Net current assets Unrestricted funds held as tangible fixed assets The group	2022 2021 £'000 £'000 112 185 612 471 2,131 2,051 2,743 2,522 (634) (595) 2,109 1,927 2,221 2,112 222 721 973 - 112 184 939 1,207 1,051 1,391 2,246 2,112 The charity	2022 2021 £'000 £'000 112 185 612 471 2,131 2,051 2,743 2,522 (634) (595) 2,109 1,927 2,221 2,112 222 721 973 - 112 184 939 1,207 1,051 1,391 2,246 2,112 The charity
	669 2,184	400 2,351	612 2,131	471 2,051
	2,853 (744)	2,751 (824)	2,743 (634)	2,522 (595)
	2,109	1,927	2,109	1,927
	2,221	2,112	2,221	2,112
	222 948 112 939	721 - 184 1,207	222 973 112 939	721 - 184 1,207
	1,051	1,391	1,051	1,391
	2,221	2,112	2,246	2,112

The (Loss)/Profit for the financial year for the parent only is £109k (2021: £(1,233)k). The notes from page 30-41 form part of the accounts.The financial statements of Whizz-Kidz (registered number 2444520) were approved by the board of directors and authorised for issue on 9 June 2023. They were signed on its behalf by:

Alastair Mathieson Trustee

28

Whizz-Kidz

Consolidated statement of cash flows

For the year ended 31 December 2022

Note Net income/ (expenditure) for the reporting period (as per the statement of financial activities) Depreciation charges 11 Interest (Increase) in debtors (Decrease) in creditors 11 19 19 19 The charity had no debt brought forward or carried forward Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year Purchase of fixed assets Net cash used in investing activities Net cash provided by operating activities Cash and cash equivalents at the beginning of the year Cash flows from investing activities: Dividends, interest and rents from investments Cash flows from operating activities	£'000 £'000 109 80 (1) (269) (80) (270) (161) 1 (7) (6) (167) 2,351 2,184 2022	£'000 £'000 109 80 (1) (269) (80) (270) (161) 1 (7) (6) (167) 2,351 2,184 2022	£'000 £'000 (1,233) 63 - (186) (337) (460) (1,693) - (89) (89) (1,782) 4,133 2,351 2021	£'000 £'000 (1,233) 63 - (186) (337) (460) (1,693) - (89) (89) (1,782) 4,133 2,351 2021
	1 (7)		- (89)
		(161) (6)		(1,693) (89)
		(167) 2,351		(1,782) 4,133
		2,184		2,351

29

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a qualifying entity under FRS 102 and has therefore taken advantage of the disclosure exemption available to it in respect of its separate financial statements in relation to presentation of a cash flow statement.

The functional and presentation currency of Whizz-Kidz is considered to be pounds sterling because that is the currency of the primary economic environment in which the charity operates.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

These financial statements consolidate the results of the Charity and its wholly-owned subsidiary Whizz Mobility C.I.C. on a line by line basis. Transactions and balances between the charitable company and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two companies are disclosed in the notes of the charitable company's balance sheet.

The Charity is incorporated in the UK and has a registered office in London.

b) Public benefit entity

The charitable company and group meet the definition of a public benefit entity under FRS 102.

c) Going concern

The Board of Trustees has reviewed the charity's financial position (see the Trustees' report for a more detailed review on going concern) and consequently believes there are sufficient resources to manage any foreseeable operational or financial risks. The Board therefore considers there is a reasonable expectation that the charity has adequate resources to continue as a going concern for at least a year from the date of signing this Trustees' report with no identified material uncertainties. For this reason the Board of Trustees continues to adopt the going concern basis of accounting in preparing the accounts.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably. Income will be deferred where conditions have not been met.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

e) Critical accounting judgements & estimates

In the application of the Company’s accounting policies, the directors may be required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are currently no critical estimates or judgements requiring disclosure in addition to the accounting policies described.

30

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies (continued)

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. While we are hugely appreciative of the services provided by our volunteers, in accordance with the Charities SORP (FRS 102), volunteer time is not recognised in the financial statements. Whizz-Kidz volunteer hours in 2022 were approximately 1,001 hours (2021: 1,053 hours).

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes in line with our charitable objectives as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes which can be used at the discretion of the trustees.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

A gift of endowment where trustees have the power to convert the endowment funds into income represent expendable endowments. A gift of expendable endowment provides the trustees with a power to convert all or part of it into income.

i) Expenditure and irrecoverable VAT

Expenditure, including termination benefits, is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose; and

Expenditure on charitable activities includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Costs of mobility equipment

The costs of mobility equipment are recognised in the financial statements as soon as the order is placed as this creates a legal obligation on the charity and a constructive obligation from the point of view of the beneficiary. The average time between recognition of the liability and payment is 2 months. As mobility equipment is tailored to each child, they do not represent future economic benefit to the charity, and are therefore not capitalised as fixed assets.

k) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. All support costs including governance costs (see note 5 on page 35) are allocated to activities on the basis of the number of staff employed in each activity as per note 8 on page 38.

l) Operating leases

Rental charges are charged on a straight line basis over the term of the lease. Rent holidays where applicable, are spread evenly over the lease term.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures, Fittings & Computer Equipment 3-5 years Motor Vehicles 4 years Short Leasehold improvements lease term

31

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies (continued)

n) Financial assets and liabilities

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial assets which qualify as basic financial instruments as laid out in FRS 102 paragraph 11.8, including trade and other receivables and cash and bank balances. These are valued at amortised cost and assessed for impairment at the end of each reporting period.

Financial assets are derecognised when and only when (a) the contractual right to the cash flows from the financial asset expire or are settled, (b) the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or (c) the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. All financial assets and liabilities are initially measured at transaction price (including transaction costs) unless the arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

o) Investments in subsidiaries

Investments in subsidiaries are at cost less provision for impairment.

p) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

q) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Short term deposits represent an instant access interest bearing special reserve account.

r) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

s) Pensions

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable and the charity has no other liability under the scheme.

t) Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

The parent company is a registered charity and has no liability to corporation tax on its charitable activities under the Corporation Tax Act 2010 (chapters 2 and 3 of part ii, section 466 onwards) or Section 256 of the Taxation for Chargeable Gains Act 1992, to the extent surpluses are applied to its charitable purposes.

32

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

2 Voluntary Income

Voluntary Income
Corporate Marathons & Challenge Individual Giving Legacies Major Donors Statutory & Trusts (a)	Unrestricted Restricted £'000 £'000 443 553 990 17 189 - 114 - 13 29 641 1,230	Endowment £'000 - - - - - 1,000	2022 Total £'000 996 1,007 189 114 42 2,871 5,219	Unrestricted £'000 595 740 204 351 41 509	2021 Total £'000 £'000 249 844 - 740 - 204 17 368 189 230 1,121 1,630 1,576 4,016 Restricted
	2,390 1,829	1,000		2,440	1,576	4,016

The charity has been notified of one legacy which has not yet met the criteria of income recognition. Furthermore, the charity does not believe it can reliably estimate its value as to be able to disclose it as a contingent asset

a Statutory and Trust Income Heritage Lottery - 30 Years 30 Stories Welsh Government - Moving On Money and Pensions Service The Edward Gostling Foundation Players of People’s Postcode Lottery Zochonis Trust The City Bridge Trust The Crispin Davis Family Trust Florence Nightingale Trust Comic Relief Comic Relief - Covid-19 Emergency Funding Bernard Lewis Family Charitable Trust Kentown Wizard Foundation The Lawson Trust The Vodafone Foundation The Rooney Foundation Total Statutory and Trust Trusts Others for mobility Statutory Sub-total for Statutory Sub-total for Trust	Unrestricted Restricted £'000 £'000 - 5 - 77 - 30	Endowment £'000 - - -	2022 Total £'000 5 77 30 112 1,125 500 20 192 50 18 7 - 62 - - 50 200 535 2,759 2,871	Unrestricted £'000 - - -	2021 Total £'000 £'000 38 38 84 84 - - 122 122 275 275 - 400 20 20 - - 50 50 18 18 28 28 20 20 - 50 250 250 50 50 - - - - 288 347 999 1,508 1,121 1,630 Restricted	2021 Total £'000 £'000 38 38 84 84 - - 122 122 275 275 - 400 20 20 - - 50 50 18 18 28 28 20 20 - 50 250 250 50 50 - - - - 288 347 999 1,508 1,121 1,630 Restricted
	- 112 - 125 500 - - 20 - 192 - 50 - 18 - 7 - - 62 - - - - - - 50 - 200 79 456	- 1,000 - - - - - - - - - - - - -		- - 400 - - - - - - 50 - - - - 59	122 275 - 20 - 50 18 28 20 - 250 50 - - 288	122 275 400 20 - 50 18 28 20 50 250 50 - - 347
	641 1,118	1,000		509	999	1,508
	641 1,230	1,000		509	1,121	1,630

The Charity has received a Welsh Governmet Grant £77,000 (2021: £84,000). The Grant was for the pupose of funding activites in line with the charity's objectives. There were no unfulfilled conditions at the end of the year.

33

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

3 Contract Income

Contract Income
Whizz-Mobility C.I.C. NHS income Fundraising Commercial Income	Unrestricted £'000 1,112 404	£'000 - - Restricted	2022 Total £'000 1,112 404 1,516	Unrestricted £'000 1,126 40	2021 Total £'000 £'000 - 1,126 - 40 - 1,166 Restricted
	1,516	-		1,166	-	1,166

Whizz-Mobility C.I.C. received income through a NHS contract of £1.112 million (2021: £1.126 million). The income is not classified as charitable income as the funding is used to provide services which are wider than those provided by the charity. There were no unfulfilled conditions at the year end.

4 Other Income

Other Income
Currency Exchange Fixed Asset Disposal Other	Unrestricted £'000 1 5 5	£'000 - - - Restricted	2022 Total £'000 1 5 5 11	Unrestricted £'000 8 - 1	2021 Total £'000 £'000 - 8 - - - 1 - 9 Restricted
	11	-		9	-	9

34

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

5 a. 2022 Fundraising £'000 Direct costs: Staff Costs (Note 7) 1,080 Promotional & Advertising 100 Travel & Accommodation 7 Marathons & Challenge Events 138 Personal Assistants - Wheelchairs & Mobility Equipment - Recruitment & Training 62 Depreciation - Wheelchair Project Fees - Other Direct Costs 108 Total Direct Costs 1,495 Support costs: Staff Costs (Note 7) 197 Rent, Rates, Insurance & Services 107 Support IT Contracts 51 Recruitment & Training 9 Legal 13 Bank Charges 1 Depreciation 25 Other Support Expenses 12 Governance costs Staff Costs (Note 7) 7 Other Support Expenses 16 Total Support & Governance costs 438 Total expenditure 2022 1,933 Total expenditure 2021 1,938 Central Admin Costs Finance HR IT Total Support & Governance cost Support Costs consists of the following: Analysis of expenditure - Current Year	5 a. 2022 Fundraising £'000 Direct costs: Staff Costs (Note 7) 1,080 Promotional & Advertising 100 Travel & Accommodation 7 Marathons & Challenge Events 138 Personal Assistants - Wheelchairs & Mobility Equipment - Recruitment & Training 62 Depreciation - Wheelchair Project Fees - Other Direct Costs 108 Total Direct Costs 1,495 Support costs: Staff Costs (Note 7) 197 Rent, Rates, Insurance & Services 107 Support IT Contracts 51 Recruitment & Training 9 Legal 13 Bank Charges 1 Depreciation 25 Other Support Expenses 12 Governance costs Staff Costs (Note 7) 7 Other Support Expenses 16 Total Support & Governance costs 438 Total expenditure 2022 1,933 Total expenditure 2021 1,938 Central Admin Costs Finance HR IT Total Support & Governance cost Support Costs consists of the following: Analysis of expenditure - Current Year		Charitable activities	Charitable activities		2022 Total £'000 2,832 133 100 138 3 1,635 80 10 21 463	2021 Total £'000 2,808 274 48 146 1 1,490 19 3 92 471
		Campaigns & Awareness £'000 220 29 - - - - 13 - - 47	Mobility Equipment £'000 - - - - - 1,635 - - - -	Clinical Services £'000 1,000 - 60 - - - - 10 21 180	Young People's Services £'000 532 4 33 - 3 - 5 - - 128
	1,495	309	1,635	1,271	705	5,415	5,352
	197 107 51 9 13 1 25 12 7 16	40 22 10 2 3 - 5 2 1 3	- - - - - - - - - -	190 103 49 9 12 1 23 12 7 15	124 68 32 6 7 1 15 8 5 10	551 300 142 26 35 3 68 34 20 44	483 318 59 49 15 2 58 37 15 36
	438	88	-	421	276	1,223	1,072
	1,933	397	1,635	1,692	981	6,638
	1,938	420	1,490	1,678	898		6,424
			2022 £'000 658 283 141 153	2021 £'000 556 266 114 136
			1,235	1,072

Of the total expenditure £4,258k was unrestricted (2021: £4,324k), £2,380k was restricted (2021: £2,100k) of which £52k was funded by Edward Gostling Endowment (2021:nil).

35

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

• 5 Analysis of expenditure - Prior Year

Analysis of expenditure - Prior Year
a. 2021 Fundraising £'000 Direct costs: Staff Costs (Note 7) 1,106 Promotional & Advertising 162 Travel & Accommodation 2 Marathons & Challenge Events 146 Personal Assistants - Wheelchairs & Mobility Equipment - Recruitment & Training 11 Depreciation - Wheelchair Project Fees - Other Direct Costs 94 Total Direct Costs 1,521 Support costs: Staff Costs (Note 7) 188 Rent, Rates, Insurance & Services 124 Support IT Contracts 23 Recruitment & Training 19 Legal 6 Bank Charges 1 Depreciation 22 Other Support Expenses 14 Governance costs Staff Costs (Note 7) 6 Other Support Expenses 14 Total Support & Governance costs 417 Total expenditure 2021 1,938 Total expenditure 2020 1,925 Central Admin Costs Finance HR IT Total Support & Governance cost Support Costs consists of the following:	Fundraising £'000 1,106 162 2 146 - - 11 - - 94		Charitable activities			2021 Total £'000 2,808 274 48 146 1 1,490 19 3 92 471	2020 Total £'000 2,804 270 37 201 11 1,126 27 - 401 468
		Campaigns & Awareness £'000 229 112 - - - - 5 - - 7	Mobility Equipment £'000 - - - - - 1,490 - - - -	Clinical Services £'000 939 - 36 - - - 1 3 92 258	Young People's Services £'000 534 - 10 - 1 - 2 - - 112
	1,521	353	1,490	1,329	659	5,352	5,345
	188 124 23 19 6 1 22 14 6 14	30 20 4 3 1 - 4 2 1 2	- - - - - - - - - -	157 103 19 16 5 1 19 12 5 12	108 71 13 11 3 - 13 9 3 8	483 318 59 49 15 2 58 37 15 36	553 416 46 28 42 - 35 20 16 43
	417	67	-	349	239	1,072	1,199
	1,938	420	1,490	1,678	898	6,424
	1,925	445	1,126	2,051	997		6,544
			2021 £'000 556 266 114 136	2020 £'000 740 235 124 100
			1,072	1,199

36

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

6 Net incoming resources for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
	2022	2021
	£'000	£'000
Depreciation	80	63
Operating lease rentals:
Property	172	213
Equipment	9	12
Auditor remuneration (excluding VAT):
Audit of the financial statements
Group	19	18
Charity	16	15

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Health insurance Temporary staff Pension contributions Social security costs Salaries and wages Redundancy and termination costs	2022 £'000 2,788 52 293 147 30 93	2021 £'000 2,770 49 270 142 30 45
	3,403	3,306

The Policy for redundancy and termination costs is to account for them when the commitment is made. Redundancy and termination costs are made up of contractual amounts of £31k (2021: £28k) and non-contractual amounts of £21k (2021: £21k)

The following number of employees received employee benefits (excluding employer pension & employer national insurance costs) during the year between:

£80,000 - £89,999 £90,000 - £99,999 £60,000 - £69,999 £70,000 - £79,999 £120,000 - £129,999	2022 No. 2 1 1 1 1	2021 No. 2 1 2 - 1

The total employee benefits including pension contributions and employer national insurance of key management personnel were £500,243 (2021: £587,446). Key management personnel in 2022 include the Chief Executive, Director of People & Engagement, Director of Services & Influencing, Director of Fundraising and Director of Finance. ( Director of Strategy & Innovation position removed in 2022).

The charity Trustees were not paid expenses and were not paid or received any other benefits from employment with the charity in the year (2021: £nil).

37

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

8 Staff numbers

The average number of employees (full-time equivalent) during the year was as follows:

Mobility Services Campaigns & Awareness Young People's Services Fundraising Governance Support The average number of employees (not full-time equivalent) was as follows:	2022 No. 24.0 5.0 16.0 25.0 5.8 0.2	2021 No. 22.0 4.0 14.0 24.0 5.8 0.2
	76.0	70.0
	2022 No.	2021 No.
	80	77

9 Related Party Transactions

Unrestricted donations totalling £600 were received from three trustees during the year (2021: £2,300 from two trustees). Sir Crispin Davis, Chair of the Board of Trustees, made restricted donations totalling £50,000 during the year (2021: £50,000). Daniel Mathews, Whizz-Kidz Trustee, is a partner with Ernst & Young, who provide advice to Whizz-Kidz on a pro bono basis. The advice provided in 2022 has been in relation to different areas of the business and, whilst valuable, is not considered material to the accounts and is not therefore included in voluntary income and expenditure.

Andrew Granger, Whizz-Kidz Trustee, is also a partner at Collyer Bristow LLP, who have provided legal advice on a pro bono basis and, whilst valuable, is not considered material to the accounts and is not therefore included in voluntary income and expenditure.

10 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. Profits of the subsidiary Whizz-Mobility C.I.C. are gifted to the parent charity under a deed of covenant. There is no tax charge in the current or prior year.

11 Tangible fixed assets

The group and charity

Cost 31st December 2022 Charge for the year 31st December 2021 Additions in year 31st December 2022 Depreciation 31st December 2021 Disposals in year 31st December 2022 Net book value 31st December 2021 Eliminated on disposal	Leasehold property £'000 88 - -	Fixtures and fittings £'000 71 - -	Computer equipment £'000 162 7 -	Motor vehicles £'000 47 - (18)	Total £'000 368 7 (18)
	88	71	169	29	357
	42 28 -	19 14 -	101 28 -	21 10 (18)	183 80 (18)
	70	33	129	13	245
	18	38	40	16	112
	46	52	61	26	185

All of the above assets are used for charitable purposes.

38

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

12 Subsidiary undertaking

The charitable company owns the whole of the issued ordinary share capital of Whizz-Mobility C.I.C. (company number 04210138) which was registered as community interest company in October 2011 and was originally incorporated in the United Kingdom on 2 May 2001. Whizz-Mobility C.I.C.'s registered office is the same as the charity registered office on page 3. All activities have been consolidated on a line by line basis in the statement of financial activities. Taxable profits are gift aided to the charitable company via deed of covenant. A summary of the results of the subsidiary is shown below:

Gift aid to parent undertaking Net Income for the financial year Income Result for the financial year Expenditure	2022 £'000 1,517 (1,028)	2021 £'000 1,166 (1,150)
	489 (489)	16 (16)
	-	-

Aggregate capital and reserves of Whizz-Mobility C.I.C. as at 31 December 2022 are £1 (2021: £1).

13 Parent charity

The parent charity's gross income and the results for the year are disclosed as follows:

	2022	2021
	£'000	£'000
Gross income	5,731	4,053
Result for the year	109	(1,233)

14 Due from subsidiary company Prepayments Debtors Accrued income Trade debtors Other debtors Value Added Tax	2022 2021 £'000 £'000 151 46 68 83 - 2 424 269 - - 26 - 669 400 The group	2022 2021 £'000 £'000 151 46 68 83 - 2 424 269 - - 26 - 669 400 The group	2022 2021 £'000 £'000 144 38 3 5 - - 214 269 251 159 - - 612 471 The charity	2022 2021 £'000 £'000 144 38 3 5 - - 214 269 251 159 - - 612 471 The charity
	669	400	612	471

15 Creditors: amounts falling due within one year

Taxation and social security Trade creditors Accruals Creditors for mobility equipment Value Added Tax	2022 2021 £'000 £'000 202 155 299 306 101 95 1 - 141 268 744 824 The group	2022 2021 £'000 £'000 202 155 299 306 101 95 1 - 141 268 744 824 The group	2022 2021 £'000 £'000 175 104 220 192 101 95 - - 138 204 634 595 The charity	2022 2021 £'000 £'000 175 104 220 192 101 95 - - 138 204 634 595 The charity
	744	824	634	595

16 Deferred income

There is no deferred income in 2022 or in 2021.

39

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

• 17 Analysis of group net assets between funds

18 a. 2022 Total restricted funds Expendable endowment Edward Gostling Endowment Fund General funds 2022 Net assets 31 December 2021 Mobility Therapists & Support Services Mobility Equipment Wheels of Change Project Unrestricted funds: Tangible fixed assets Current liabilities Young People's Services Movements in funds Restricted funds: Total unrestricted funds Description of the funds are on page 41. Current assets Net assets 31 December 2022 2021 Tangible fixed assets Current assets Total funds Current liabilities Edward Gostling Endowment Fund	At 1 January 2022 £'000 428 - 160 71 62	General unrestricted £'000 112 1,361 (422)	Restricted funds £'000 - 544 (322)	Endowment £'000 - 948 -	Total funds £'000 112 2,853 (744)
		1,051	222	948	2,221
		184 1,769 (562) 1,391	1 982 (262) 721	- - - -	185 2,751 (824) 2,112
		Income £'000 753 - 500 576 -	Expenditure £'000 (1,142) (52) (665) (461) (60)	Transfers £'000 - 52 - - -	At 31 December 2022 £'000 39 (5) 186 2
	721	1,829	(2,380)	52	222
	0	1000	-	(52)	948
	1,391	3,918	(4,258)	-	1,051
	1,391	3,918	(4,258)	-	1,051
	2,112	6,747	(6,638)	-	2,221

b. 2021 Total restricted funds Total designated funds General funds Restricted funds: Mobility Equipment Young People's Services Designated funds: London Marathon 2021 Total unrestricted funds Total funds Wheels of Change Project Unrestricted funds: Mobility Therapists & Support Services	At 1 January 2021 £'000 426 169 503 147	Income £'000 904 389 183 100	Expenditure £'000 (902) (389) (624) (185)	Transfers £'000 - (9) 9 -	At 31 December 2021 £'000 428 160 71 62
	1,245	1,576	(2,100)	-	721
	645	-	(645)	-	-
	645	-	(645)	-	-
	1,455	3,615	(3,679)	-	1,391
	2,100	3,615	(4,324)	-	1,391
	3,345	5,191	(6,424)	-	2,112

40

Whizz-Kidz

Notes to the financial statements

For the year ended 31 December 2022

Purposes of restricted funds

Mobility Equipment

Income carrying a restriction by the donor for the general purchase of powered and manual wheelchairs and other mobility equipment. Some restrictions are specifically linked to territories.

Mobility Therapists & Support Services

Income carrying a restriction to fund the cost of our therapist network and mobility engineers.

The small deficit at the year end is short term, the charity is receiving funding in the future to cover it.

Young People’s Services

Income carrying a restriction to support the delivery of our Young People’s Services including confidence building experiences, wheelchair skills training and work placements.

Wheels of Change Project

Restricted to a project to re-imagine the powered wheelchair for the 21st century.

Designated funds

London Marathon 2021: This represents the fund established for reduced marathon income in 2021 as a result of the 2020 cancellation to ensure continuity of our vital clinical and young people's services.

Edward Gostling Endowment Funds

The endowed fund is restricted to providing young people with mobility aids to assist their transition to furthur education and employment.

Transfers

Transfer of Endowment funds to restricted funds to support activities provided by the the Edward Gostling Endowment Fund.

19 Analysis of group cash and cash equivalents

Cash in hand Short term deposits Total group cash and cash equivalents	At 1 January 2022 £ 1,768 583	Cash flows £ (1,167) 1,000	At 31 December 2022 £ 601 1,583
	2,351	(167)	2,184

20 Operating lease commitments

The group's and charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Less than one year One to five years	2022 2021 £ £ 162 228 - 162 162 390 Property	2022 2021 £ £ 162 228 - 162 162 390 Property	2022 2021 £ £ 33 9 53 24 86 33 Equipment	2022 2021 £ £ 33 9 53 24 86 33 Equipment
	162	390	86	33

21 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

41

Whizz-Kidz

2nd floor, 30 Park Street, London SE1 9EQ

[e-mail] 020 7233 6600 www.whizz-kidz.org.uk

Whizz-Kidz is a registered charity in England and Wales (No. 802872). Company Registered in England and Wales (No. 2444520). Charity Registered in Scotland (No. SC042607)