The trustees present their annual report and financial statements for the year ended 31 May 2026.
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 deed of trust, 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).
Who we are
We are a group of professionals from the legal and voluntary sector who have come together with the aim of delivering an alternative business model to help safeguard those at risk of losing capacity through the provision of education and services relating to Powers of Attorney and connected matters because:
1. There are a significant number of the population, particularly the aged, who are without IT facility to make an LPA online.
2. There are hundreds of thousands more who do not have the skill set or confidence to prepare for possible mental incapacity by making these vital documents themselves.
3. Many people feel they cannot afford to pay the commercial rates charged by professionals operating from a profit-making entity for preparing an LPA.
4. The cost incurred, due to lack of preparation for times of vulnerability, to individuals, families, charities, support agencies, Local Authorities, Government Departments and the taxpayer is increasing and is not sustainable.
Our Objectives and Activities
1. Provide unbiased Education - We raise awareness about the importance of preparing for possible incapacity.
2. Empower People - To make informed decisions about who might help them in the future with their financial and welfare matters.
3. Offer drafting and administration services - Which are affordable and accessible
4. Operate on a not-for-profit basis – Offering additional charitable support for those who are experiencing financial hardship.
5. Take appointment as Attorney or Court Appointed Deputy – For those who are vulnerable and have no- one else to act on their behalf.
Our Vision
Our vision is to be a highly respected national charity and partner of choice for the delivery of education, legal and support services in relation to personal financial and welfare matters.
Our Mission
We want to use influence to effect a social change and develop the application of law in the field of Court of Protection work so that vulnerable individuals are not exploited by commercial interests.
Our Values
1. Integrity – we act with honesty, integrity, and consistency in all that we do.
2. Independence – we are independent and transparent in all aspects of our work.
3. People Focused – People are at the heart of everything we do. We support one another and those we work with. Customers come first. We trust, encourage, and develop our staff because we know that it’s our people who make us what we are.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Actions during the period 01.06.2025 to 31.05.2026
Continued to provide drafting and registration of Lasting Powers of Attorney.
Continued to make deputuyship applications for third parties.
Became more selective regarding referrals from NHS Older Persons Mental Health Teams, Social Services, Medical Professionals, and large well-respected national charities.
Maintained the Buy with Confidence Accreditation with Hampshire County Council, receiving positive feedback, with a five-star approval rating.
Maintained a positive working relationship with the Office of the Public Guardian Professional Deputyship Team.
Maintained COPPA membership.
Maintained COBSEO membership having given notice that we will not be renewing membership for 2026 2027.
Continued membership of the Court of Protection Deputyship Forum.
Rehomed deputyship clients to a Panel Deputy due to the delays with the SCCO following discharge of applications to the Court of Protection.
Rehomed deputyship clients to a Corporate Appointee as their estates did not warrant a deputyship appointment.
Reviewed working practice.
Reviewed and updated marketing material.
Maintained financial independence.
Maintained the contingency fund.
The Trustees have agreed that the charity should hold in reserves the equivalent of six months general running costs. It is agreed that a minimum of £1,000.00 a year is to be placed into this account until that level is achieved. This policy will be reviewed every twelve months.
It should be noted that following on from last year’s report there continues to be significant delays with the Senior Courts Costs Office (SCCO) issuing final costs certificates. The delays from the SCCO continue to have a direct negative impact on the cash position of the charity. During 2025/2026 deputyship clients were rehomed, at the charity’s request via the Court of Protection. The result has been a reduced income. At the end of the financial year, Allied Services Trust still awaits outstanding fees that are due.
The charitable company has free reserves of £166,185 as at 31 May 2026 (2025: £142,797). The Trustees consider this level of reserves to be sufficient to deliver charitable objectives for the next twelve months. Free reserves are calculated by deducting fixed assets from the unrestricted (and undesignated) reserves held at the year-end.
Our Plans during the period 01.06.2026 to 31.05.2027
1. To develop a new Appointeeship service to support those clients who do not meet criteria or warrant a Lasting Power of Attorney or Deputyship Order.
2. To continue to assist and sign post members of the public.
3. To continue to streamline working practice to ensure attorneyships, deputyships and appointeeships are managed in an effective and efficient manner.
4. To develop a marketing strategy to attract new clients to Allied Services Trust who require drafting services for Lasting Power of Attorney, or an administration services in relation to Lasting Powers of Attorney or Deputyship.
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.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The existing Board of Allied Services Trust approach those who have shown interest in Allied Services Trust historically and have skill sets that would enhance the Board's knowledge to support the development and growth of the charity and also provide technical working knowledge of the legislation and Court of Protection practice and procedure.
The Board takes care to ensure that only those who have the time, experience, and commitment are appointed to act as a Trustee. As the charity is active and has a growing client base, it is essential that those who hold appointment as Trustees can take an active role to develop strategy to guide the organisation.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Allied Services Trust (the charity) for the year ended 31 May 2026.
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
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:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements 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
the financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Allied Services Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is The Granary, Newlands Manor Farm, Everton, Lymington, Hampshire, SO41 0JH, United Kingdom.
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
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.
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliable.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
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 the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Raising funds are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable expenditure comprises those costs incurred by the charity in the deliver of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocation property costs by floor areas, or per capita, staff costs by time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including independent examination, strategic management and trustees meetings and reimbursed expenses.
Tangible fixed assets are initially measured at cost and subsequently measured 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.
A capitalisation policy has been set by the trustees that any items over £500 and with a useful economic life of over 3 years will be considered for capitalisation.
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 operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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.
Accrued income reduction
Accrued income (work in progress) is subject to management estimation as invoicing may not occur for a considerable period after work has been undertaken. Management assesses each balance individually an applies reduction where appropriate to reflect the expected recoverable amount. This includes reductions of 40% to ensure accrued income is not overstated.
There were no trustees' remuneration or other benefits for the year ended 31 May 2026 nor for the year ended 31 May 2025.
During the year ended 31 May 2026, one trustee (2025: one) was paid amounts for travel and subsistence totalling £248 (2025: £245)
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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.
There were no disclosable related party transactions during the year (2025 - none).