The Airborne Initiative Trust,Ltd - AccountsChartiy- Accounts

For the year ended 31 March 2025

The Airborne Initiative Trust

Report of the Trustees

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31

March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of

Recommeded Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard

applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Policies and objectives The charity's objects are for the benefit of the general public in the United Kingdom: - to develop the character of and lasting qualities of civic responsibility and good citizenship among young offenders, young ex-offenders and young people at risk of offending; - to promote, support or organise the recruitment and training of any young offenders, young ex-offenders and young people at risk of offending and to assist them in finding suitable education, training, employment or accommodation with a view to rehabilitation, social inclusion and the prevention of crime; and - to further such other charitable purposes as the trustees shall consider from time to time to be within the principal purposes of the charity. Activities undertaken to achieve objectives The Charity has historically reported on the arrangement and supervision of five-day courses on Dartmoor for young offenders aged 16 to 24. The courses are carried out with the full support of HMP/YOI Feltham and the Probation Service. Candidates for the courses also come from four other participating prisons - habitually Brinsford Cookham Wood, Prescoed and Werrington. The Charity usually completes six to eight courses per year with a maximum of 22 participants per course. As detailed in the Review of Activities, it has not been possible to carry out any courses during the current reporting period. Notwithstanding, the Airborne Initiative officers have continued to work hard, with the support of the penal authorities, to preserve the Charity's role and prepare the ground for the resumption of its stated objectives.

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

ACHIEVEMENTS AND PERFORMANCE

Review of activities The status quo ante as reported in Airborne Initiative's Review in 2024 has continued into this reporting year. The Charity had hoped to reinstate its usual activities but the difficulties within the Prison Estate remained insurmountable despite every effort made by the Charity's Officers. The Charity's Trustees have agreed that, until such time as courses can be resumed on Dartmoor, they may take place within prison grounds as a temporary measure during the coming year.

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For the year ended 31 March 2025

The Airborne Initiative Trust

Report of the Trustees Continued

FINANCIAL REVIEW

Reserves

The Parachute Regiment continues to support the intent and activities of the Airborne Initiative and, subject to its other commitments and operations, the Regiment will provide a young soldier for each of the courses to act as a 'role model' for the students and to assist the course staff in their assessment of performance, where that is considered/ agreed to be appropriate. The Airborne Initiative raises funds prior to making commitments to run courses. It will normally fund raise once a year to meet the cost of courses over the next year ahead. Principle risks and uncertaintiesA significant impact of risk has been experienced with the Covid-19 pandemic and a residual uncertainty remains concerning the time when activities can resume. The Charity is fully-prepared and resourced for the resumption of its activities once Government Covid-19 restrictions are lifted.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources

to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern

basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in

the accounting policies.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Airborne Initiative Trust is constituted as a company limited by guarantee incorporated on 21st February 2012 number

7959567. The Airborne Initiative Trust is registered with the Charity Commission - number 1146644 and registered as a

charity with HMRC.

Recruitment and appointment of trustees

The management of the company is the responsibility of the Trustees who are elected under the terms of the Memorandum of Association.

REFERENCE AND ADMINISTRATIVE INFORMATION

The Airborne Initiative Trust

Name of Charity

Charity registration number

1146644

07959567

Company registration number

South Eggardon House

Principal address

Askerwell

Dorchester

Dorset

DT2 9EP

Trustees

The trustees and officers serving during the year and since the year end were as follows:

R A Smith

A M C Rogers

A P P Rogers

E Sacher

P M Keely Davis

K Adie

K Cardiff

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For the year ended 31 March 2025

The Airborne Initiative Trust

Independent Examiners Report to the Trustees

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, 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 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 examiners 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 that in any material respect:

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 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.

Knight Accountants

2-6 Sedlescombe Road North

St Leonards on Sea

East Sussex

TN37 7DG

02 July 2025

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07959567

Registered Number :

As at 31 March 2025

The Airborne Initiative Trust

Statement of Financial Position

Notes

2025

2024

Current assets

1,428

Debtors

Cash at bank and in hand

17,547

22,598

17,547

24,026

Creditors: amounts falling due within one year

(720)

(840)

Net current assets

16,827

23,186

Total assets less current liabilities

16,827

23,186

Net assets

16,827

23,186

The funds of the charity

Unrestricted income funds

16,827

23,186

Total funds

16,827

23,186

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

02 July 2025

E Sacher

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For the year ended 31 March 2025

The Airborne Initiative Trust

Notes to the Financial Statements

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Companies Act 2006. The Airborne Initiative Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The trustees consider that there are no material uncertainties about the company’s ability to continue as a going concern.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of direct costs and no costs are shared. All expenditure is inclusive of irrecoverable VAT. Expenditure on charitable activities is expenditure incurred on directly undertaking the operations of the company together with costs incurred in support of that expenditure. Where appropriate, support costs are apportioned between charitable expenditure and governance costs.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

25% per annum on cost

Fixtures and fittings

2. Income from donations and legacies

2024

2025

Donations received

350

All income is recognised once the company has entitlement to the income, it is probable that the income will be received

and the amount of income receivable can be measured reliably.

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For the year ended 31 March 2025

The Airborne Initiative Trust

Notes to the Financial Statements Continued

3. Investment income

2024

2025

Gift aid from UK subsidiary

undertakings

4. Expenditure on generating donations and legacies

2024

2025

Unrestricted funds

Support costs

6,959

6,359

6,959

5. Analysis of support costs

2024

2025

Resources expended -

activities in furtherance

of the charity's

objectives

Training and provisions

3,496

3,924

Website costs

Insurance

1,428

1,286

4,995

5,276

Resources expended -

management and

administration

Administration expense

500

700

Accountancy

720

840

Bank charges

Statutory costs

Printing and stationery

1,365

1,683

6,959

6,360

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For the year ended 31 March 2025

The Airborne Initiative Trust

Notes to the Financial Statements Continued

6. Particulars of employees

2025

2024

Employees

7. Trustee remuneration and related party transactions

The company had no employees other than the trustees, who did not receive any remuneration (2024 - none).

8. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

9. Tangible fixed assets

Fixtures and

fittings

Cost or valuation

1,107

At 01 April 2024

At 31 March 2025

1,107

Depreciation

1,107

At 01 April 2024

1,107

At 31 March 2025

Net book values

At 31 March 2025

At 31 March 2024

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For the year ended 31 March 2025

The Airborne Initiative Trust

Notes to the Financial Statements Continued

10. Debtors

2025

2024

Amounts due within one year:

Prepayments and accrued income

1,428

11. Creditors: amounts falling due within one year

2025

2024

Accruals and deferred income

720

840

720

840

12. Movement in funds

Unrestricted Funds

Balance at

01/04/2024

Incoming

resources

Outgoing

resources

Balance at

31/03/2025

General

23,186

(6,359)

16,827

General

23,186

(6,359)

16,827

Unrestricted Funds - Previous year

Balance at

01/04/2023

Incoming

resources

Outgoing

resources

Balance at

31/03/2024

General

29,785

360

(6,959)

23,186

General

29,785

360

(6,959)

23,186

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For the year ended 31 March 2025

The Airborne Initiative Trust

Notes to the Financial Statements Continued

Purpose of unrestricted Funds

General

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

13. Analysis of net assets between funds

Tangible

fixed assets

Net current

assets /

(liabilities)

Net Assets

Unrestricted funds

General

16,827

General

16,827

Previous year

Tangible

fixed assets

Net current

assets /

(liabilities)

Net Assets

Unrestricted funds

General

23,186

General

23,186

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