REGISTERED COMPANY NUMBER: 05801407 (England and Wales)

REGISTERED CHARITY NUMBER: 1119846

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st December 2024

for

fly2help

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

8

to

13

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2024. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Principal Activities

The fly2help Articles of Association list the objects as:

(a) the provision of relief to children and adults in need, by reason of learning or physical disability, life-limiting or severe illness, social isolation, bereavement or other distress, by facilitating experiences of flight and aviation that lift their spirits and promote well-being (Air Smiles Day events).

(b) the advancement of education in aviation (Aim High events).

During the year under review, fly2help was able to offer a comprehensive programme of charitable events and also continued to develop projects and activities that fulfil and enhance the fly2help objects.

Significant activities

Through the positive benefits of aviation, we have seen that the charity's events can genuinely change lives 'one flight at a time'. Working with pilots, aircraft owners and operators, hosted at airfields and by aviation companies, and supported by an enthusiastic team of volunteers and supporters, we run Air Smiles Days and the Aim High & Travelling Airport educational & careers programme.

Air Smiles Days are experience days that improve the well-being and self-esteem of people of any age and race living in difficult, life-challenging situations.

Aim High & the Travelling Airport outreach resource opens eyes, revealing potential careers within the aviation and aerospace sectors and thus inspiring and motivating schoolchildren to study diligently to reach their potential future careers.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

In 2024, fly2help delivered Air Smiles Days to over 125 beneficiaries, with events held at Gloucestershire, Bournemouth and Gamston Airports and at Fairoaks Airfield.

Air Smiles Days are bespoke experience days for children and adults living with profound disability, life-limiting conditions, severe illness, bereavement and isolation. Built around a flight in a light aircraft, the day includes a variety of different activities that enables our beneficiaries to leave their worries on the ground and enjoy a memorable day with their loved ones. Our Air Smiles Days programme offers beneficiaries a day of respite from everyday difficulties and isolation in a supportive environment and the impact of this experience continues to build well-being, confidence and courage whilst strengthening the bonds between those taking part, creating lasting memories of happiness to brighten the darkest of days.

In 2024, fly2help delivered a comprehensive Aim High programme. This included intensive Aim High weeks for students aged between 14 and 18 years of age, broader careers events utilising the Travelling Airport concept at schools and - increasingly - SEND schools. The Aim High programme for young people interested in a career in the aviation industry was funded largely through the great support provided from The Air Charter Association.

For many students Aim High may be their first experience of an aviation environment and we have found that it is particularly valuable for young people with specific disabilities or personal challenges who have often been excluded from experiences that others may take for granted, such as visiting an airport. In this way, we are finding there is a blend between the inspiration of an Aim High experience and the 'smiles' of an Air Smiles Day. This realisation is developing into an 'hybrid' event and one we are starting to refer to as an 'Elevate and Smile Day'.

In 2024, over 4000 young people benefited from Aim High and Travelling Airport events.

FINANCIAL REVIEW

Principal funding sources

fly2help has received donations from individuals, companies, groups and associations and professional organisations and we were especially pleased that we were once again chosen as the ACA's Charity of the Year, receiving donations from several of their fundraising events throughout the year.

A number of fundraising events were planned in 2024, including a successful WingWalk and the fly2help Winter Ball, which was generously sponsored by Air Charter Services and Airline Network Group.

Reserves policy

fly2help maintains sufficient unrestricted reserves to operate the charity without income for at least six months.

At year end, fly2help had positive unrestricted reserves of £68.8k carried forward.

FUTURE PLANS

The Strategic Plan Interim Review of 2022 has formed the basis upon which fly2help planned a return to full charitable activities in 2023, including the refocus of our activities and the subsequent development and increased accessibility of our activities which has led to an enhanced engagement with both beneficiaries and our supporters and donors.

- we continue to deliver a wider Air Smiles Programme which also included ground based activities, to allow us to continue supporting communities using the power of aviation. Our enhanced use of social media platforms to reach into our communities has continued to raise awareness and imbed fly2help in the hearts and minds of the different communities in which we operate.

- the refocusing of Aim High has allowed us to offer our programmes to many more young people across the UK, we continue to increase the number of young people who can access our courses and have widened the range of ages we support taking part in Aim High. We will continue to offer more focused educational activities and career specific taster days, visits and work experience opportunities and the on-going reach of our Travelling Airport into primary and SEND schools.

- our PR & Marketing Strategy has helped us develop a strategic social media policy. We have used all platforms available to us to reach out across the UK and open up opportunities for all young people who have a passion and interest in aviation. Our powerful and engaging reinforcement of the aviation industry as a force for positive change will continue to support all aspects of the aviation community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

Fly2help is a company limited by guarantee and a registered charity (number 1119846). The governing document was adopted on 29 April 2006, amended by written resolution on 14 June 2008 and on 5 February 2014.

The Trustees are appointed by the Board and serve for an initial term of three years; the term may be renewed for one further period of three years. Trustees must declare any possible conflicts of interest, and a register of these interests is maintained at the charity's office.

The day-to-day management of the charity during 2024 was carried out by the Charity Manager, Sharon Walters, assisted by a small team of one part-time employees and a number of volunteers who planned and delivered beneficiary events. The Board of Trustees are responsible for strategic direction and ensuring good governance.

Risk management

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

FUTURE RISK

The return to a full programme of charitable activities has been a major boost for fly2help. However, this brings increasing challenges, especially in the funding landscape, with increased demand for access to trusts and grants, along with reduced funding available due to the ongoing economic and inflation pressures.

Fly2help has sought to mitigate the financial risk by implementing a series of strategies to leverage our relative low overhead costs and allow fly2help to continue allocating more resources directly to our charitable programmes. This has included:

- Having a small core of permanent team members to manage and deliver the charity's goals

- utilizing volunteers for roles within the charity where that role does not require specialized skills

- exploration of digital fundraising and promotion

- seeking in kind donations and sponsorship to minimize costs where possible

We believe our goals are achievable as the charity continues to demonstrate the high social capital value of all its charitable activities, the close alignment between Air Smiles and Aim High and the incredible impact they have upon our beneficiaries.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05801407 (England and Wales)

Registered Charity number

1119846

Registered office

Unit SE12-B

Gloucestershire Airport Staverton

Cheltenham

Gloucestershire

GL51 6SP

Trustees

D Lewington (Chair) (resigned 31/10/2024)

S Eddison (resigned 31/10/2024)

A Griffiths

D Kullar

M Knight - Chair (appointed 7/10/2024)

J Knight (appointed 7/10/2024)

L Hilditch (appointed 21/3/2025)

M Hilditch (appointed 21/3/2025)

Independent Examiner

J D Frost

JD Frost Accountants

7 Links View

Cirencester

Gloucestershire

GL7 2NF

Approved by order of the board of trustees on 25th September 2025 and signed on its behalf by:

M Knight - Chair - Trustee

Independent examiner's report to the trustees of fly2help ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I 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.

J D Frost

The Institute of Chartered Accountants in England and Wales

JD Frost Accountants

7 Links View

Cirencester

Gloucestershire

GL7 2NF

29th September 2025

2024

2023

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

14,851

-

14,851

61,558

Charitable activities

General

1,500

-

1,500

-

Restricted

-

9,569

9,569

-

Other trading activities

2

38,987

-

38,987

56,356

Total

55,338

9,569

64,907

117,914

EXPENDITURE ON

Raising funds

6,075

-

6,075

33,573

Charitable activities

General

65,498

-

65,498

87,946

Restricted

-

3,569

3,569

4,907

Total

71,573

3,569

75,142

126,426

NET INCOME/(EXPENDITURE)

(16,235

)

6,000

(10,235

)

(8,512

)

RECONCILIATION OF FUNDS

Total funds brought forward

85,078

-

85,078

93,590

TOTAL FUNDS CARRIED FORWARD

68,843

6,000

74,843

85,078

2024

2023

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

2,136

-

2,136

3,399

CURRENT ASSETS

Cash at bank

68,060

6,000

74,060

83,478

CREDITORS

Amounts falling due within one year

8

(1,353

)

-

(1,353

)

(1,799

)

NET CURRENT ASSETS

66,707

6,000

72,707

81,679

TOTAL ASSETS LESS CURRENT LIABILITIES

68,843

6,000

74,843

85,078

NET ASSETS

68,843

6,000

74,843

85,078

FUNDS

9

Unrestricted funds

68,843

85,078

Restricted funds

6,000

-

TOTAL FUNDS

74,843

85,078

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 25th September 2025 and were signed on its behalf by:

M Knight - Chair - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

2.	OTHER TRADING ACTIVITIES

2024

2023

£

£

Fundraising events

38,987

56,356

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024

2023

£

£

Depreciation - owned assets

1,263

599

Other operating leases

6,500

5,000

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023.

Trustees' expenses

2024

2023

£

£

Trustees' expenses

-

1,050

5.	STAFF COSTS

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

2024

2023

Office

2

2

No employees received emoluments in excess of £60,000.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

61,558

-

61,558

Other trading activities

56,356

-

56,356

Total

117,914

-

117,914

EXPENDITURE ON

Raising funds

33,573

-

33,573

Charitable activities

General

87,946

-

87,946

Restricted

-

4,907

4,907

Total

121,519

4,907

126,426

NET INCOME/(EXPENDITURE)

(3,605

)

(4,907

)

(8,512

)

RECONCILIATION OF FUNDS

Total funds brought forward

88,683

4,907

93,590

TOTAL FUNDS CARRIED FORWARD

85,078

-

85,078

7.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st January 2024 and 31st December 2024

12,662

DEPRECIATION

At 1st January 2024

9,263

Charge for year

1,263

At 31st December 2024

10,526

NET BOOK VALUE

At 31st December 2024

2,136

At 31st December 2023

3,399

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Social security and other taxes

478

770

Pension plan

-

204

Accrued expenses

875

825

1,353

1,799

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1/1/24

in funds

31/12/24

£

£

£

Unrestricted funds

General fund

85,078

(16,235

)

68,843

Restricted funds

Restricted Funds

-

6,000

6,000

TOTAL FUNDS

85,078

(10,235

)

74,843

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

55,338

(71,573

)

(16,235

)

Restricted funds

Restricted Funds

9,569

(3,569

)

6,000

TOTAL FUNDS

64,907

(75,142

)

(10,235

)

Comparatives for movement in funds

Net

movement

At

At 1/1/23

in funds

31/12/23

£

£

£

Unrestricted funds

General fund

88,683

(3,605

)

85,078

Restricted funds

Restricted Funds

4,907

(4,907

)

-

TOTAL FUNDS

93,590

(8,512

)

85,078

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

117,914

(121,519

)

(3,605

)

Restricted funds

Restricted Funds

-

(4,907

)

(4,907

)

TOTAL FUNDS

117,914

(126,426

)

(8,512

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/1/23

in funds

31/12/24

£

£

£

Unrestricted funds

General fund

88,683

(19,840

)

68,843

Restricted funds

Restricted Funds

4,907

1,093

6,000

TOTAL FUNDS

93,590

(18,747

)

74,843

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

173,252

(193,092

)

(19,840

)

Restricted funds

Restricted Funds

9,569

(8,476

)

1,093

TOTAL FUNDS

182,821

(201,568

)

(18,747

)

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2024.