The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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)".
The charity also trades under the name RDAC.
Policies and objectives
The charity's activities and services are summarised in its Mission Statement, i.e. to empower people with accessibility needs by providing individual mobility solutions, supporting independence and safety in their journeys.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Review of activities
The Regional Driving Assessment Centre (RDAC) is one of the 20 centres across the UK accredited by Driving Mobility (DM) to help the elderly and disabled people achieve independent mobility. The charity was established in 2006 and started trading in 2007.
Having originally been based in Birmingham, in March 2020, our Head Office facility moved to purpose-built accommodation in Hampton in Arden, Solihull. We operate 2 accredited centres, Solihull and Manchester which support, 5 satellite centres which operate at least 4 days a week, and 2 outreach centres which operate 3 days a week.
Achievements
As with many organisations, the 2024-2025 year has continued to have its business challenges, with a number of financial pressures from the first budget of a new government and the global impact on premises, utilities and consumables costs.
The organisation continued to benefit from the ongoing support of the Department for Transport and our involvement with the Driving Mobility charity. Over the year, the hard work and dedication of RDAC staff has enabled the challenges of working in the sector to be met.
There were changes to the senior management team during the year, the Chief Executive Officer left in April of 2024 after being at RDAC for almost 4 years, their responsibilities being allocated to other senior managers. A new Chief Executive Officer, Claire Brown came into post at the end of June 2024, bringing experience from the wider third sector and immediately working towards a sustainable organisation.
The RDAC Driving School and paediatric clinics continued both at the Solihull and Manchester centres in addition to specific theory test support to engage learners who were struggling to get progress before practical lessons.
Throughout the year, RDAC staff were involved in a number of exhibitions and events across the region to promote and develop both RDAC and Driving Mobility services. During the year, a successful presentations to engage referral agencies, clients, staff from local NHS, Third sector and representative community organisations, ensured that RDAC continued to build partnerships externally.
RDAC staff continued to successfully undertake their academic qualifications through Oxford Brooks University. A number of these face-to-face training / teaching sessions were held at our centres. RDAC staff continued to provide expertise in several working groups and the CEO was nominated to join the board of Driving Mobility.
RDAC also acted as host / trainers for the training of new driving assessment staff, both from other centres in the UK and from overseas.
Specific aspects have included: -
Ongoing staff training and development with a specific focus on improvements in customer service, business improvements towards efficiency, diversity and inclusion and dealing with difficult conversations.
Improvement of Accreditation Standards specifically on waiting times for clients, the customer journey, report writing and improving the consistency of assessment processes.
RDAC undertook a health and safety review and developed a corporate risk register with linked operational risk procedures and a review of insurance cover for the organisation.
Staff were involved in developing a new set of values and behaviors for the organisation, outlining the cultural standards RDAC wants to promote for the benefit of staff and clients.
The senior management team developed a new 5-year strategy for the organisation with clear goals in developing a sustainable person-centered future for RDAC.
Regular Trustees meetings and Trustees being involved in all colleague meetings, a new Finance and governance subgroup and external DM events.
Review of both internal and external targets, developing and implementing a new appraisal process which included value-based targets.
Use of the RDAC facilities for both RDAC and DM activities. RDAC hosted 2 training sessions which other DM and third sector organisations were able to benefit from business improvement training.
Internal communication was reviewed and monthly staff all colleague meetings were instigated, further use of the online HR systems streamlined the roll out of online compliance training and regular policy and process updates.
Quarterly practice meetings were established for the OT and ADI professionals to improve practice sharing and ensure informal training opportunities were in place.
During November 2024, 1 trustee resigned.
During June 2025, 2 new trustees were appointed.
RDAC undertook a full financial review in 2024 due to financial pressures externally and a lack of increased funding, the review led to consolidation of operational services reducing the number of smaller outreach centres by 5. In addition new finance processes were developed alongside a new accountant Jane Collins, while Debbie Barnett left the organisation as the finance officer.
Reserves policy
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs and ongoing obligations. In 2024, the year started with continued uncertainty over the VAT position of the charity, and it was deemed prudent to hold sufficient free reserves to cover any potential repayment which might occur in the future. The VAT position was resolved by the end of December 2024 but with a significant liability to the charity of £429,124. This comprises of 'overclaimed' VAT of £363,475 and a partial interest charge of £65,649. Amounts previously provided for in the financial statements were £335,875 meaning there is unexpected expenditure added to the 2024-25 Statement of Financial Position to account for the interest element and under provision of overclaimed VAT. The RDAC board are already seeking ministerial support to question the high interest charge.
In the meantime RDAC have a payment agreement to ensure reserves for the maximum time period while new funding opportunities are secured. The charity deregistered for VAT on 31 March 20205 and has a clearer position on any elements of the organisation which would need to be VAT registered if developed.
Total funds held amount to £920,117 (2024: £970,427) of which £Nil (2024: £Nil) is restricted. The charity has no designated reserves. The net book value of assets are £1,333,799 (2024: £1,357,524) which would be required to be disposed of to realise funds.
At the end of March 2025, the RDAC Chief Executive and board agreed the 5 year strategy and plans were developed into actions quickly, ensuring the growing relationship with current funders like the Department For Transport, DVLA and the Motability Foundation continued.
The plans for 2025-2030 include:-
Developing new services to support mature driver appraisals, more family facing support, better access assessments, access to accessible flight support and a service aimed at widened support for young disabled drivers to complete the whole process of learning to drive.
Succession planning against an organisational structure which is fit for the future.
Developing operations to reach 7,000 assessments but growing sustainably across the region.
Improving our website and communications to ensure they are accessible and future fit for AI marketing.
RDAC will continue to put people at the centre of what we do recognising achievements, ensuring professional excellence and using innovation to continuously improve.
Implement a fundraising strategy to diversify sources and sustain the organisation.
Embed a values based culture which supports innovation and leadership.
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.
Trustees
The Trustees, who are also the directors for the purpose of company law, and who served during the year were:
Method of appointment or election of Trustees
The Trustees are elected at the annual general meeting and subject to re-election at each subsequent Annual General Meeting.
The directors of the company are also the charity trustees for the purposes of company law, and serve as members of the Management Committee. Those who served during the year are shown in the legal and administrative details.
All members of the Management Committee give their time voluntarily and receive no benefits from the charitable company apart from expenses reclaimed as disclosed in the notes to the accounts.
We recruit through word-of-mouth, through voluntary agencies and by direct approach to people who have skills that we require. In accordance with our Memorandum and Articles of Association members are nominated and elected at our Annual General Meeting. We can also co-opt members throughout the year.
Organisational structure and decision making
The organisation is run by the Board of Trustees. The Chief Executive (Claire Brown), supported by the Senior Management Team, is responsible to the Trustees.
Policies adopted for the induction and training of Trustees
The Trustees in conjunction with the CEO have now produced an updated induction and training policy which requires the Chair of the Trustees and the RDAC management team to ensure the induction process is carried out effectively.
The Trustees, who are also the directors of Regional Driving Assessment Centre for the purpose 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 which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
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 estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that Ormerod Rutter Limited be reappointed as auditor of the company will be put at a General Meeting.
The Trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Regional Driving Assessment Centre (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the 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:
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 charity 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.
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.
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 charity’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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose 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. In preparing the financial statements, the Trustees are responsible for assessing the charity’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 charitable company or to cease operations, or have no realistic alternative but to do so.
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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 extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Based on our understanding of the charitable company, we identified the principal risks of non-compliance with laws and regulations including those that have a direct impact on the preparation of the financial statements and the extent to which non-compliance might have a material effect on the financial statements. Audit procedures performed included discussions with management, review of board meeting minutes, testing of journals, designing and performing audit procedures and challenging assumptions and judgements made by management in relation to accounting estimates.
There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Ormerod Rutter Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
Regional Driving Assessment Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Patrick Farm Barns, Meriden Road, Hampton-In-Arden, Solihull, B92 0LT, United Kingdom.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probably 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.
Assets costing £1,000 or more are capitalised as tangible fixed assets and are carried at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Grants and contracts
Assessments and courses
Driving lessons
Investment income
Vehicle costs
Related costs
Training
Bad debts
Insurance
Irrecoverable VAT
Property costs
Telephone, postage and stationery
IT costs and equipment rental
Repairs and renewals
Advertising
Sundry expenses
Bank charges
Accountancy fees
Legal and professional fees
All support costs are recharged to the organisations single charitable activity in recognition of the use of the support facilities to the activity.
Governance costs includes payments to the auditors as detailed in note 10.
The analysis of auditor's remuneration is as follows:
None of the Trustees (or any persons connected with them) received any remuneration during the year, but 1 of them was reimbursed a total of £76.93 for expenses (2024 - none).
The average monthly number of employees during the year was:
The remuneration of key management personnel (including employers national insurance and employers pension contributions) is as follows:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
The long-term loans are secured by fixed charges over the land and buildings at Patrick Farm Barns, Meriden Road, Hampton-In-Arden, Solihull, England, B92 0LT.
The provision was made in accordance with the lease terms which required reinstatement of the premises to the original condition at the end of the lease.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2024 - none).
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.