IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.9.24 31.8.25 31.8.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true false false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05304570 2024-08-31 05304570 2025-08-31 05304570 2024-09-01 2025-08-31 05304570 2023-08-31 05304570 2023-09-01 2024-08-31 05304570 2024-08-31 05304570 ns0:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 05304570 ns15:PoundSterling 2024-09-01 2025-08-31 05304570 ns11:FRS102 2024-09-01 2025-08-31 05304570 ns0:IndependentExaminationCharity 2024-09-01 2025-08-31 05304570 ns11:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05304570 ns11:FullAccounts 2024-09-01 2025-08-31 05304570 ns0:CharitiesSORP 2024-09-01 2025-08-31 05304570 ns16:EnglandWales 2024-09-01 2025-08-31 05304570 ns11:RegisteredOffice 2024-09-01 2025-08-31 05304570 ns0:Trustee2 2024-09-01 2025-08-31 05304570 ns0:Trustee3 2024-09-01 2025-08-31 05304570 ns0:Trustee4 2024-09-01 2025-08-31 05304570 ns0:Trustee5 2024-09-01 2025-08-31 05304570 ns0:Trustee1 2024-09-01 2025-08-31 05304570 ns0:Trustee6 2024-09-01 2025-08-31 05304570 ns0:Trustee7 2024-09-01 2025-08-31 05304570 ns0:Trustee8 2024-09-01 2025-08-31 05304570 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 05304570 ns0:Activity9 2024-09-01 2025-08-31 05304570 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 05304570 ns0:Activity9 2023-09-01 2024-08-31 05304570 ns0:Activity8 2024-09-01 2025-08-31 05304570 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-09-01 2025-08-31 05304570 ns0:Activity8 2023-09-01 2024-08-31 05304570 ns0:TotalRestrictedIncomeFunds 2024-08-31 05304570 ns0:TotalRestrictedIncomeFunds 2025-08-31 05304570 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-08-31 05304570 ns10:WithinOneYear 2025-08-31 05304570 ns10:WithinOneYear 2024-08-31 05304570 ns10:AfterOneYear ns0:TotalRestrictedIncomeFunds 2025-08-31 05304570 ns10:AfterOneYear 2025-08-31 05304570 ns10:AfterOneYear 2024-08-31 05304570 ns0:TotalUnrestrictedFunds 2025-08-31 05304570 2 2024-09-01 2025-08-31 05304570 3 2024-09-01 2025-08-31 05304570 1 2024-09-01 2025-08-31 05304570 1 2023-09-01 2024-08-31 05304570 ns10:OwnedAssets 2024-09-01 2025-08-31 05304570 ns10:OwnedAssets 2023-09-01 2024-08-31 05304570 ns0:TotalRestrictedIncomeFunds 2023-09-01 2024-08-31 05304570 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2023-09-01 2024-08-31 05304570 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-09-01 2024-08-31 05304570 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-08-31 05304570 ns10:PlantMachinery 2024-08-31 05304570 ns10:FurnitureFittings 2024-08-31 05304570 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05304570 ns10:PlantMachinery 2024-09-01 2025-08-31 05304570 ns10:FurnitureFittings 2024-09-01 2025-08-31 05304570 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-08-31 05304570 ns10:PlantMachinery 2025-08-31 05304570 ns10:FurnitureFittings 2025-08-31 05304570 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-08-31 05304570 ns10:PlantMachinery 2024-08-31 05304570 ns10:FurnitureFittings 2024-08-31 05304570 ns10:MotorVehicles 2024-08-31 05304570 ns10:ComputerEquipment 2024-08-31 05304570 ns10:MotorVehicles 2024-09-01 2025-08-31 05304570 ns10:ComputerEquipment 2024-09-01 2025-08-31 05304570 ns10:MotorVehicles 2025-08-31 05304570 ns10:ComputerEquipment 2025-08-31 05304570 ns10:MotorVehicles 2024-08-31 05304570 ns10:ComputerEquipment 2024-08-31 05304570 ns10:WithinOneYear 2023-08-31 05304570 ns0:TotalUnrestrictedFunds 2024-08-31 05304570 ns0:TotalUnrestrictedFunds 2024-09-01 2025-08-31

REGISTERED COMPANY NUMBER: 05304570 (England and Wales)

REGISTERED CHARITY NUMBER: 1113659

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| WARNING ZONE LIMITED |

WARNING ZONE LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

Report of the Trustees | 1 |  | to |  | 4

Independent Examiner's Report | 5 |  | to |  | 6

Statement of Financial Activities | 7 |

Balance Sheet | 8 |  | to |  | 9

Notes to the Financial Statements | 10 |  | to |  | 22

WARNING ZONE LIMITED (REGISTERED NUMBER: 05304570)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

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 31 August 2025. 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

Significant activities

Objectives

The charity strives to maintain its position as the leading organisation delivering safeguarding programmes to children and young people in the East Midlands.

Activities

During last year, our CEO gave notice to pursue other interests and an interim CEO was appointed to cover the leadership and management of the charity until a suitable replacement was recruited. The temporary incumbent had been a volunteer with Warning Zone after a long career in financial management and the Trustees were confident that his skills and experience would lead the charity through the gap in permanent appointments. A permanent appointment was made in December 2024.

Frog Island school visits have remained popular with schools and every available session has been taken.

The new academic year began with a full order book and all places at the safety centre filled. The charity saw 11,020 young people pass through the Zones and receive instruction and guidance on safety matters.

There has been a reduced uptake in Road Crew sessions with safety sessions delivered to 1,000 young people throughout AY 2024/25.

The charity remains indebted to its volunteers without whose dedication and professionalism our programmes could not be delivered. Our volunteer numbers remain steady but lower than desirable and the volunteer recruitment team continue to deploy a wide range of tactics to reach potential new members. This appears to be consistent with a national picture of volunteer shortage and not specific to Warning Zone. The older volunteers, in particular, seem harder to engage. The charity remains committed to the volunteer model for delivery but Trustees keep the volunteer numbers under constant review and are alert to the potential need to reconsider this in the future.

WARNING ZONE LIMITED (REGISTERED NUMBER: 05304570)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

FINANCIAL REVIEW

Financial review

At the start of the period under review the charity held an outstanding debt of £60,000 in the form of an interest free, unsecured loan to be repaid over a remaining term of 3 years at £20,000 per year. During the year the charity repaid £20,000 of the loan and Trustees are confident the charity will continue to meet its remaining repayment obligations.

It has been a challenging year with our gross income decreasing to £359,107 (2024 - £464,517). Whereas we had a record year in terms of pupils visiting and, therefore, income from schools; regular grants and donations from public bodies, trusts and foundations and corporations were significantly down against budget. Costs have been well managed and are on par with last year.

During the course of the year a significant source of funding amounting to £50k became unavailable. Although this has never been funds that were taken for granted, it has been reasonable to enter it notionally in our budget, as it has been granted annually over a period of years. This resulted in a significant shortfall in our projected income and the Trustees are carefully and regularly monitoring the financial health of the charity, bearing this in mind.

A full valuation of the property was conducted by APB Ltd in February 2025 which concluded that our property value should be estimated at £1.1m This was followed closely by a full condition survey carried out by Pick Everard Limited and we are in the process of establishing a property management plan based on their findings and recommendations. Warning Zone's main asset is the building which it owns and occupies and it is fully utilised to deliver the safeguarding programmes to visitors. In other words, it is designed and equipped with the sole purpose in mind of carrying out the business of the charity.

Reserves policy

The charity requires General Reserves, that is, funds that are freely available for the Trustees to spend in furtherance of the objectives, in order to bridge the funding gap between spending on the operational activities and receiving resources through grants that provide funding.

The Trustees believe that an ideal level of General Reserves, excluding those designated for fixed assets, would be equivalent to approximately three months fixed expenditure which, based on existing budgets, will be approximately £125,000 but this figure is kept under review annually.

At 31 August 2025, the General Reserves were £134,371. The Trustees continue to explore all avenues to maintain this position and are mindful that they will need to use management accounts and other financial information to monitor the level of reserves to ensure that they remain both appropriate and adequate for the charity's needs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity was incorporated on 3rd December 2004 as a company limited by guarantee, not having a share capital, and is governed by its Memorandum and Articles of Association of that date. It was registered as a charity by the Charity Commissioners for England and Wales on 6th April 2006.

Each of the members has agreed to contribute the sum of £1 in the event of the charity being wound up.

Recruitment and appointment of new trustees

At the AGM in January 2025, Richard Cole and Greg Johnson were appointed to the Board of Trustees.

Trustees are nominated from persons who through residence, occupation, employment or otherwise have special knowledge of the area of benefit, or who are otherwise able, by virtue of their personal or professional qualifications, to make a significant contribution to the pursuit of the objects or the management of the charity.

WARNING ZONE LIMITED (REGISTERED NUMBER: 05304570)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

New trustees are briefed on their legal obligations under charity and company law, the contents of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the company. During the briefing they are also given a tour of the charity's premises and are introduced to the employees and other trustees. All trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05304570 (England and Wales)

Registered Charity number

1113659

Registered office

30 Frog Island

off North Bridge Place

Leicester

Leicestershire

LE3 5AG

Trustees

Mrs H L Johnson

Mr A M Kapur

Mr G D Arthur (resigned 27.1.2026)

Mr C Mitchell

Mrs L H Foulkes-Arnold

Colonel R C J Martin (resigned 27.1.2026)

Mr G Johnson (appointed 12.2.2025)

Mr R A Cole (appointed 12.2.2025)

Independent Examiner

Mark J Rees LLP Chartered Accountants

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

Bankers

HSBC Bank plc

2-6 Gallowtree Gate

Leicester

LE1 1DA

Honorary Treasurer

Mr A M Kapur is the Honorary Treasurer of the charity.

WARNING ZONE LIMITED (REGISTERED NUMBER: 05304570)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 27 January 2026 and signed on its behalf by:

Mrs L H Foulkes-Arnold - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

WARNING ZONE LIMITED (REGISTERED NUMBER: 05304570)

Independent examiner's report to the trustees of Warning Zone Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

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

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

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.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

WARNING ZONE LIMITED (REGISTERED NUMBER: 05304570)

Use of our 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. 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 work, for this report, or for the opinions we have formed.

Mr P Bott FCA

Mark J Rees LLP Chartered Accountants

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

10 February 2026

WARNING ZONE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Designated |  | Restricted |  | Total |  | Total

| fund |  | Funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ | £ |

INCOME AND | ENDOWMENTS FROM |

Donations and legacies | 2 | 138,946 |  | - |  | - |  | 138,946 |  | 278,228 |

Charitable activities | 5

Contribution Towards Programme Delivery | 144,987 |  | - |  | - |  | 144,987 |  | 119,994 |

Other trading activities | 3 | 67,738 |  | - |  | - |  | 67,738 |  | 64,763 |

Investment income | 4 | 7,436 |  | - |  | - |  | 7,436 |  | 1,532 |

Total | 359,107 |  | - |  | - |  | 359,107 |  | 464,517 |

EXPENDITURE ON

Raising funds | 6 | 15,833 |  | - |  | - |  | 15,833 |  | 14,261 |

Charitable activities

Programme Delivery | 427,703 |  | 28,483 |  | - |  | 456,186 |  | 444,758 |

Total | 443,536 |  | 28,483 |  | - |  | 472,019 |  | 459,019 |

NET INCOME/(EXPENDITURE) | (84,429 | ) | (28,483 | ) | - |  | (112,912 | ) | 5,498 |

Transfers between funds | 17 | (20,000 | ) | 20,000 |  | - |  | - |  | - |

Other recognised gains/(losses)

Gains/(losses) on revaluation of fixed assets | - |  | (39,900 | ) | - |  | (39,900 | ) | - |

Net movement in funds | (104,429 | ) | (48,383 | ) | - |  | (152,812 | ) | 5,498 |

RECONCILIATION OF | FUNDS |

Total funds brought forward | 238,800 |  | 1,099,400 |  | - |  | 1,338,200 |  | 1,332,702 |

TOTAL FUNDS CARRIED FORWARD | 134,371 |  | 1,051,017 |  | - |  | 1,185,388 |  | 1,338,200 |

WARNING ZONE LIMITED (REGISTERED NUMBER: 05304570)

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Designated |  | Restricted |  | Total |  | Total

| fund |  | Funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 11 | 20,254 |  | 953,517 |  | - |  | 973,771 |  | 1,037,368 |

Investment property | 12 | - |  | 137,500 |  | - |  | 137,500 |  | 150,000 |

20,254 |  | 1,091,017 |  | - |  | 1,111,271 |  | 1,187,368 |

CURRENT ASSETS |

Debtors | 13 | 9,805 |  | - |  | - |  | 9,805 |  | 9,615 |

Cash at bank and in hand | 124,116 |  | - |  | - |  | 124,116 |  | 233,352 |

133,921 |  | - |  | - |  | 133,921 |  | 242,967 |

CREDITORS |

Amounts falling due within one year |  | 14 | (19,804 | ) | (20,000 | ) | - |  | (39,804 | ) | (44,230 | )

NET CURRENT ASSETS | 114,117 |  | (20,000 | ) | - |  | 94,117 |  | 198,737 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 134,371 |  | 1,071,017 |  | - |  | 1,205,388 |  | 1,386,105 |

CREDITORS |

Amounts falling due after more than one year |  | 15 | - |  | (20,000 | ) | - |  | (20,000 | ) | (47,905 | )

NET ASSETS | 134,371 |  | 1,051,017 |  | - |  | 1,185,388 |  | 1,338,200 |

FUNDS | 17

Unrestricted funds:

| General fund | 134,371 |  | 238,800 |

| Operational Freehold Property | 784,809 |  | 780,792 |

| Revaluation reserve | 253,708 |  | 293,608 |

| Fair value reserve | 12,500 |  | 25,000 |

1,185,388 |  | 1,338,200 |

TOTAL FUNDS | 1,185,388 |  | 1,338,200 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

WARNING ZONE LIMITED (REGISTERED NUMBER: 05304570)

BALANCE SHEET - continued

31 AUGUST 2025

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 27 January 2026 and were signed on its behalf by:

Mrs L H Foulkes-Arnold - Trustee

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

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, as modified by the revaluation of certain assets.

| Financial reporting standard 102 - reduced disclosure exemptions

| The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

| • | the requirements of Section 7 Statement of Cash Flows.

| 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

| Expenditure of a capital nature is capitalised at cost (or at value to the charity in the case of donated assets) as fixed assets within the relevant fund. Depreciation is provided on a straight-line basis so as to write off fixed assets over their anticipated useful economic lives and is charged to the relevant fund as follows:

|  | Operational freehold property |  | At 2% per annum |  |

|  | Scenarios |  | At 20% per annum |  |

|  | Fixtures & fittings |  | At 20% per annum |  |

|  | Office and I.T. equipment |  | At 33% per annum |  |

|  | Motor vehicles |  | At 20% per annum |  |

| Scenarios includes all expenditure incurred, including the purchase of equipment, in creating life like simulations to educate visitors to the safety centre in personal safety and social responsibility issues in the home and the community.

| No depreciation is provided on assets which are in the course of construction, prior to being brought into operational use, or on freehold land.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market value is included within the SOFA and a fair value reserve as part of unrestricted funds.

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

1. | ACCOUNTING POLICIES - continued

| 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.

| Designated funds are unrestricted funds which the Trustees have earmarked for particular purposes.

| 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.

| 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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Going Concern

| The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

| Government Grants

| Government grants received under the job retention scheme are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate.

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Donations | 103,407 |  | 150,380 |  |

| Grants | 15,000 |  | 105,971 |  |

| Donated services and facilities | 20,539 |  | 21,877 |  |

138,946 |  | 278,228 |  |

| Donated services and facilities, included in the above, are as follows: |

|  | Year Ended |  | Year Ended |

|  | 31.8.25 |  | 31.8.24 |

| £ |  | £ |  |

| Services of a seconded Fire Officer |  | 17,803 |  | 17,047 |

| Notional interest on interest-free/preferential loans |  | 2,600 |  | 4,500 |

| Miscellaneous |  | 136 |  | 330 |

|  | 20,589 |  | 21,877 |

| Grants received, included in the above, are as follows:

| 2025 |  | 2024

£ | £ |

| Office of the Police and Crime Commissioner | - |  | 50,000 |  |

| Other | - |  | 4,809 |  |

| Leicester, Leicestershire and Rutland Road Safety Partnership | 15,000 |  | 15,000 |  |

| The Rank Foundation | - |  | 30,000 |  |

| St Philip's Centre | - |  | 6,162 |  |

15,000 |  | 105,971 |  |

3. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Fundraising events | 39,188 |  | 36,663 |  |

| Rental income | 28,550 |  | 28,100 |  |

67,738 |  | 64,763 |  |

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 7,436 |  | 1,532 |  |

5. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| Activity | £ | £ |

| Direct income from schools | Contribution Towards Programme Delivery | 144,987 |  | 119,994 |  |

6. | RAISING FUNDS

| Raising donations and legacies

| 2025 |  | 2024

£ | £ |

| Fundraising events | 15,833 |  | 14,261 |  |

7. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Independent examiners remuneration | 4,870 |  | 4,765 |  |

| Depreciation - owned assets | 26,740 |  | 36,035 |  |

8. | TRUSTEES' REMUNERATION AND BENEFITS

| Mr G Johnson, Trustee, invoiced the charity £3,100 (2024: £Nil) in consultancy charges during the year.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 250,711 |  | 254,213 |  |

| Social security costs | 11,778 |  | 16,136 |  |

| Other pension costs | 4,366 |  | 4,949 |  |

266,855 |  | 275,298 |  |

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

| 2025 |  | 2024

| Employees | 12 |  | 12 |  |

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

| Included within staff costs is £17,803 (2024: £17,047) being the deemed expense in relation to the donated services of the seconded Fire Officer(s).

10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - 31 AUGUST 2024

| Unrestricted |  | Designated |  | Restricted |  | Total

| fund |  | Funds |  | funds |  | funds

£ | £ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 278,228 |  | - |  | - |  | 278,228 |

| Charitable activities

| Contribution Towards Programme Delivery | 119,994 |  | - |  | - |  | 119,994 |

| Other trading activities | 64,763 |  | - |  | - |  | 64,763 |

| Investment income | 1,532 |  | - |  | - |  | 1,532 |

| Total | 464,517 |  | - |  | - |  | 464,517 |

| EXPENDITURE ON

| Raising funds | 14,261 |  | - |  | - |  | 14,261 |

| Charitable activities

| Programme Delivery | 419,206 |  | 16,800 |  | 8,752 |  | 444,758 |

| Total | 433,467 |  | 16,800 |  | 8,752 |  | 459,019 |

| NET INCOME/(EXPENDITURE) | 31,050 |  | (16,800 | ) | (8,752 | ) | 5,498 |

| Transfers between funds | (20,000 | ) | 20,000 |  | - |  | - |

| Net movement in funds | 11,050 |  | 3,200 |  | (8,752 | ) | 5,498 |

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - 31 AUGUST 2024 - continued

| Unrestricted |  | Designated |  | Restricted |  | Total

| fund |  | Funds |  | funds |  | funds

£ | £ | £ | £ |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 227,750 |  | 1,096,200 |  | 8,752 |  | 1,332,702 |

| TOTAL FUNDS CARRIED FORWARD | 238,800 |  | 1,099,400 |  | - |  | 1,338,200 |

11. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | and

| property |  | Scenarios |  | fittings

£ | £ | £ |

| COST OR VALUATION

| At 1 September 2024 | 1,050,000 |  | 410,371 |  | 81,802 |  |

| Additions | - |  | - |  | 1,077 |  |

| Revaluations | (87,500 | ) | - |  | - |  |

| At 31 August 2025 | 962,500 |  | 410,371 |  | 82,879 |  |

| DEPRECIATION

| At 1 September 2024 | 40,600 |  | 407,443 |  | 59,678 |  |

| Charge for year | 15,983 |  | 1,057 |  | 7,496 |  |

| Revaluation adjustments | (47,600 | ) | - |  | - |  |

| At 31 August 2025 | 8,983 |  | 408,500 |  | 67,174 |  |

| NET BOOK VALUE

| At 31 August 2025 | 953,517 |  | 1,871 |  | 15,705 |  |

| At 31 August 2024 | 1,009,400 |  | 2,928 |  | 22,124 |  |

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

11. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 September 2024 | 7,800 |  | 53,697 |  | 1,603,670 |  |

| Additions | - |  | 1,966 |  | 3,043 |  |

| Revaluations | - |  | - |  | (87,500 | ) |

| At 31 August 2025 | 7,800 |  | 55,663 |  | 1,519,213 |  |

| DEPRECIATION

| At 1 September 2024 | 7,800 |  | 50,781 |  | 566,302 |  |

| Charge for year | - |  | 2,204 |  | 26,740 |  |

| Revaluation adjustments | - |  | - |  | (47,600 | ) |

| At 31 August 2025 | 7,800 |  | 52,985 |  | 545,442 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | 2,678 |  | 973,771 |  |

| At 31 August 2024 | - |  | 2,916 |  | 1,037,368 |  |

| Cost or valuation at 31 August 2025 is represented by:

| Fixtures

| Freehold |  | and

| property |  | Scenarios |  | fittings

£ | £ | £ |

| Valuation in 2025 | 962,500 |  | - |  | - |  |

| Cost | - |  | 410,371 |  | 82,879 |  |

962,500 |  | 410,371 |  | 82,879 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 2025 | - |  | - |  | 962,500 |  |

| Cost | 7,800 |  | 55,663 |  | 556,713 |  |

7,800 |  | 55,663 |  | 1,519,213 |  |

| Operational freehold property consists of the commercial premises at Frog Island, Leicester which the charity purchased in December 2009 for £418,695, including professional fees of £4,045 which were paid for by a benefactor. Subsequent capital expenditure has been incurred in the redevelopment of the premises into a state of the art centre and operational headquarters for the charity. Alongside this redevelopment, the property has been fitted out with a series of interactive safety Scenarios.

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

11. | TANGIBLE FIXED ASSETS - continued

| The property is occupied in the main by the charity for charitable purposes, however 12.5% of the property is also rented out to a third party. The freehold property on the balance sheet represents the part of the property occupied by the charity.

| The company has taken advantage of the transitional arrangements and adopted the valuation of the property as cost for the future. No further revaluations, other than any required for impairment, will be recognised in the accounts. The recent valuation in 2025 undertaken by APB (Leicester) LLP at an open market value of £1,100,000 has been adopted.

| No depreciation is provided on the cost of land included within the freehold property. The estimated cost of land attributable to the freehold portion is £210,000.

| If no revaluation had been undertaken the portion attributable to freehold property would show at the following historical cost.

| £ |  |

| Cost |  |

| At 1st September 2024 and 31 August 2025 |  |  | 904,814 |  |

| Depreciation based on cost |  |

| At 1st September 2024 |  |  | 187,868 |  |

| Charge for the year |  |  | 14,596 |  |

| At 31 August 2025 |  |  | 202,464 |  |

| Net book value |  |

| At 31 August 2025 |  |  | 702,350 |  |

| At 1st September 2024 |  |  | 716,946 |  |

12. | INVESTMENT PROPERTY

£ |

| FAIR VALUE

| At 1 September 2024 | 150,000 |  |

| Revaluation | (12,500 | ) |

| At 31 August 2025 | 137,500 |  |

| NET BOOK VALUE

| At 31 August 2025 | 137,500 |  |

| At 31 August 2024 | 150,000 |  |

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

12. | INVESTMENT PROPERTY - continued

| Investment property comprises the tenanted area of the freehold building owned by the charity. In accordance with FRS 102 this building has been split into its two parts and the investment property on the balance sheet represents the part of the property that is rented out.

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2025 | 137,500 |  |

13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Other debtors | 3,340 |  | 3,931 |  |

| Prepayments and accrued income | 6,465 |  | 5,684 |  |

9,805 |  | 9,615 |  |

14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 16) | 7,905 |  | 10,311 |  |

| Other loans (see note 16) | 20,000 |  | 20,000 |  |

| Other creditors | 3,505 |  | 3,483 |  |

| Social security and other taxes | 4,351 |  | 5,337 |  |

| Accruals and deferred income | 4,043 |  | 5,099 |  |

39,804 |  | 44,230 |  |

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

15. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025 | 2024 |

£ | £ |

| Bank loans (see note 16) | - |  | 7,905 |  |

| Other loans (see note 16) | 20,000 |  | 40,000 |  |

20,000 |  | 47,905 |  |

16. | LOANS

| During 2019 the charitable company received an interest free loan of £100,000 from the Everard Foundation, for which repayments are due at £20,000 per annum over a 5 year period. The first repayment was paid in March 2023, with the second instalment in May 2024 and the third in July 2025. Notional interest on the loan, calculated at 2.5% above the Bank of England Base Rate, has been included as a resource expended and as an incoming resource within Donated services and gifts in kind.

| The bank loan is in relation to a HSBC bounce back loan which was supplied following the COVID-19 pandemic. This liability is due to be fully paid by the year ended 31 August 2026.

17. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.9.24 |  | in funds |  | funds |  | 31.8.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 238,800 |  | (84,429 | ) | (20,000 | ) | 134,371 |  |

| Operational Freehold Property | 780,792 |  | (15,983 | ) | 20,000 |  | 784,809 |  |

| Revaluation reserve | 293,608 |  | (39,900 | ) | - |  | 253,708 |  |

| Fair value reserve | 25,000 |  | (12,500 | ) | - |  | 12,500 |  |

1,338,200 |  | (152,812 | ) | - |  | 1,185,388 |  |

| TOTAL FUNDS | 1,338,200 |  | (152,812 | ) | - |  | 1,185,388 |  |

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

17. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Gains and |  | Movement |

| resources |  | expended |  | losses |  | in funds |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 359,107 |  | (443,536 | ) | - |  | (84,429 | ) |

| Operational Freehold Property | - |  | (15,983 | ) | - |  | (15,983 | ) |

| Revaluation reserve | - |  | - |  | (39,900 | ) | (39,900 | ) |

| Fair value reserve | - |  | (12,500 | ) | - |  | (12,500 | ) |

359,107 |  | (472,019 | ) | (39,900 | ) | (152,812 | ) |

| TOTAL FUNDS | 359,107 |  | (472,019 | ) | (39,900 | ) | (152,812 | ) |

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.9.23 |  | in funds |  | funds |  | 31.8.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 227,750 |  | 31,050 |  | (20,000 | ) | 238,800 |  |

| Operational Freehold Property | 777,592 |  | (16,800 | ) | 20,000 |  | 780,792 |  |

| Revaluation reserve | 293,608 |  | - |  | - |  | 293,608 |  |

| Fair value reserve | 25,000 |  | - |  | - |  | 25,000 |  |

1,323,950 |  | 14,250 |  | - |  | 1,338,200 |  |

| Restricted funds

| Water Zone | 8,667 |  | (8,667 | ) | - |  | - |  |

| WZ Roadcrew | 85 |  | (85 | ) | - |  | - |  |

8,752 |  | (8,752 | ) | - |  | - |  |

| TOTAL FUNDS | 1,332,702 |  | 5,498 |  | - |  | 1,338,200 |  |

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

17. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 464,517 |  | (433,467 | ) | 31,050 |  |

| Operational Freehold Property | - |  | (16,800 | ) | (16,800 | ) |

464,517 |  | (450,267 | ) | 14,250 |  |

| Restricted funds

| Water Zone | - |  | (8,667 | ) | (8,667 | ) |

| WZ Roadcrew | - |  | (85 | ) | (85 | ) |

- |  | (8,752 | ) | (8,752 | ) |

| TOTAL FUNDS | 464,517 |  | (459,019 | ) | 5,498 |  |

| Unrestricted funds comprise those funds which the Trustees are free to use in accordance with the charity's objects.

| Designated funds are unrestricted funds which have been earmarked for particular purposes as follows:

| Expenditure on the purchase and redevelopment of Operational Premises and the creation of Scenarios, which have in whole or in part been funded out of restricted funds (see below), is transferred to separate designated funds, net of the loans secured on the assets. These funds are reduced over the useful economic lives of the assets in line with their depreciation.

| Water Zone

| Whilst the charity has always had a zone specifically relating to the dangers of being in or near water it had become outdated and did not cover certain risks. Thanks to a £50,000 grant from The Mick George Community Fund with added support from the Everard Foundation and The Santander Foundation the charity was able to have a new Water Zone designed, built and installed in March 2019. Funds from the aforementioned donors was specifically used for the new zone. In addition to the historic risks covered in this zone the charity now also covers the dangers of exposure to the sun, tombstoning, cold water shock and a broader coverage of dangers relating to the seaside. All the aforementioned funds were specifically used to develop the new water Zone.

| WZ Roadcrew

| In 2019 the Rank Foundation awarded the charity a grant of £55,000 over three years (£15k, £20k & £20k) which is to be used only for the purposes of developing Road Crew. The first tranche was received in August 2019 followed by £20K in August 2020 and £20K in August 2021 and is being used in accordance with the terms and conditions required by The Foundation.

WARNING ZONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

18. | EMPLOYEE BENEFIT OBLIGATIONS

| The charity operates a pension scheme. The assets of the scheme are held separately from those of the charity within independently administered funds. The charge for the year was £4,366 (2024: £4,949). Contributions of £nil (2024: £nil) were unpaid at the year end.

19. | RELATED PARTY DISCLOSURES

| During the period the company purchased goods and services from Signum Corporate Communications Limited, amounting to £8,554 (2024: £8,652). An amount of £700 (2024: £Nil) was owed to Signum Corporate Communications Limited at the year end.

| Mr AM Kapur, trustee, is a director of Signum Corporate Communications Limited.