## **The College of General Dentistry**
## **Charity No. 1002769**
**Company No. 02586636**
**Trustees' Report and Unaudited Accounts**
**28 February 2022**
**The College of General Dentistry Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Summary Income and Expenditure Account|9|
|Balance Sheet|10|
|Notes to the Accounts|11 to 17|
|Detailed Statement of Financial Activities|18 to 19|
Page 1
**The College of General Dentistry Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 28 February 2022.
## **Chair’s report for Mar 21 – Feb 2022.**
Taking office initially as Interim Chair, I was privileged to have seen through the critical first stages of development of the College in 2021/22: the successful negotiation of a transfer agreement of the work of the former Faculty of General Dental Practice (UK) and the laying of foundations stones for membership of an independent College, from full activation of our membership and services in August 2021. I am most grateful to Lesley Pan, Deputy Chair of Trustees, who so capably led discussions toward completion of an agreement with the Faculty’s former hosts; and indeed to RCS England, for their support and guidance as the College embarked on its independent future.
We celebrated the launch of the College in October 2021 at the Barber Surgeons Hall; there is no more fitting venue to mark the “coming of age” of dentistry amongst the healthcare professions, and a significant step toward a Royal Charter. The launch also marked the end of our Founders Campaign, to which so many have given so generously, and we are particularly grateful to Prof Nairn Wilson, Hon Founding President, for leading this particular campaign with such infectious passion and persuasiveness
The first elected President of the College, Dr Abhi Pal, gave a compelling speech at the launch, which beautifully framed so much of our vision for the future, and set the agenda for his own leadership of the College. None could doubt the commitment of this College to the interests of all those committed to a vocation in primary care and general practice dentistry.
We set about our business promptly, with the first meeting of the Council of the College in July 2021, and for the first time giving a seat at the table for representatives of all roles in the dental team, in a full voting capacity. There is no clearer statement of our intent to build a College that embraces and supports the whole dental team.
Our work to develop Career Pathways in dentistry continued apace through the year, with the generous support and encouragement of Colgate – moving toward an exciting framework for publication in 2022 that will guide our wider work, support our members in particular, and provide the first complete and coherent framework for career progression across all roles in primary care oral health, cutting across all registrant roles, both private and NHS practice, and across the nations of the UK.
The Primary Dental Journal continues to thrive and indeed to grow in its stature under the capable editorial leadership of Igor Blum. It was a particular pleasure to see the first issue under the College focus on the subject of leadership in dentistry – putting down a clear marker as we establish our own role. Independence produced a major dividend for members with the announcement of our CPD provider partner, ProDental CPD, and we have started a compelling series of webinars through the year, encapsulating key topics and attracting leaders in thinking on the future of dentistry each time. Members will have access to a remarkable repository of thought-provoking recorded events, through their membership, for downloading at any time.
The year was not without its challenges, and that is not a surprise. The College has had rather a split personality in this first year, and will continue to do so in the early phase of development: both a continuation of a mature membership organisation, FGDP, and a start-up with all the constraints and challenges that a new charity might face.
Page 2
**The College of General Dentistry Trustees Annual Report**
Not least amongst these challenges has been that of engineering a smooth transfer of complex, live membership information from the well-established systems of RCS England to a completely new CRM database. We are enormously grateful for the patience of members through such a transformation.
Our staff team have risen to the challenge of change magnificently, and particularly with the necessary reduction in capacity that we have had to accept in moving toward an independent and sustainable future. There are many challenges ahead for the College, not least that of ensuring future financial stability through difficult, post-pandemic times. But I am reassured that the many talents of our Board of Trustees, President and Members of Council, staff and volunteers can rise to this challenge in the months and years ahead.
Page 3
**The College of General Dentistry Trustees Annual Report**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 02586636**
## **Charity No. 1002769**
## **Principal Office**
124 City Road London EC1V 2NX
## **Registered Office**
124 City Road London EC1V 2NX
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
J. Clarke MBE
K. Gregory (Resigned 14 October 2022) M. Horton E. Kay MBE K. Lewis (Resigned 14 October 2022) I. Mills (Resigned 1 July 2021) L. Pan N. Sawbridge N. Wilson (Resigned 3 March 2021)
## **Company Secretary**
S. Thornton-Wood
## **Key Management Personnel**
Chair
Chief Executive Officer Director of Operations Director of policy and Public Affairs
J Clark MBE S Thornton-Wood A Barbour J Woodward
## **Accountants**
Graham Boulton Chartered Accountants 71 Trenoweth Road Falmouth TR11 5GH
Page 4
**The College of General Dentistry Trustees Annual Report**
## **Bankers**
Metro Bank PLC 1 Southampton Row London WC1B 5HA
## **Solicitors**
Penningtons Manches Cooper LLP 125 Wood Street London EC2V 7AW
## **OBJECTIVES AND ACTIVITIES**
The College is constituted by incorporation of 31 December 1990 to encourage, foster and maintain the highest possible standards in general dental practice and for that purpose to take or join with others in taking any steps consistent with the charitable motive of that object which may assist towards the same.
These objectives were met through the activities set out in this report.
We have reviewed the Trust’s objectives in accordance with the Charities Commission guidance on public benefit, when reviewing the charity's aims and in planning future activities. The trust is a public benefit entity as defined by FRS 102.
Explain the main activities undertaken to further the charity's purposes for the public benefit and include confirmation that the trustees have given due consideration to the Charity Commission's guidance on the public benefit requirement.
## **ACHIEVEMENTS AND PERFORMANCE**
Trustees are proud of the enormous achievement in transferring FGDP to the College, and the setting up of new operations across the breadth of the College’s activities. This has required significant development of new processes and supporting technologies, and has allowed the College to become established in a very short amount of time.
## **FINANCIAL REVIEW**
The Statement of Financial Activities is shown on the following page. The Trustees confirm that the charity’s assets are available and adequate to fulfil its financial obligations.
Trustees set a Reserves Policy and this is monitored by a Finance Committee and Trustee Board.
The Trustees have assessed the major risks to which the charity is exposed on a regular basis, and are satisfied that systems are in place to mitigate the exposure to major risks. They are particularly aware of the risk around converting FGDP members to paying College members and monitor this tightly.
Page 5
**The College of General Dentistry Trustees Annual Report**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The College continued to work closely with the Royal College of Surgeons of England (RCS) during the first part of the year to agree and plan the transfer of the Faculty of General Dental Practice (FGDP) to the College. In July 2021, the transfer agreements were completed and signed, and FGDP successfully transferred into the College on 1st August 2021.
This included the transfer of the FGDP staff team. A re-structure was subsequently carried out to ensure that staff resources were appropriate to the new structure and business processes of the College, which was effectively operating as a start up organisation. The staff team retained vital experience from FGDP which has been crucial to the successful establishment of the College’s activities.
The FGDP Board transferred to the College and became the College Council, to ensure continuity in governance and regional representation for our members. The Council continues to meet at various locations within the UK. The Trustee Board was in place and well established, and focussed on overseeing the successful transfer of membership and the related subscription income stream
## **Statement of Trustees responsibility**
The trustees are responsible for preparing the Trustees' report and financial statements in accordance with applicable law and UK Generally Accepted Accounting Principles. The law applicable to charities in England & Wales 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 its incoming resources and application of resources for that period. In preparing those 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 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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
J. Clarke MBE
Trustee
19 December 2022
Page 6
**The College of General Dentistry Independent Examiners Report**
## **Independent Examiner's Report to the trustees of The College of General Dentistry**
I report to the charity trustees on my examination of the financial statements of The College of General Dentistry for the year ended 28 February 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
An independent examination has taken place instead of an audit based on a dispensation granted on 27 July 2022.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
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 your charity's financial statements 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**
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with 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 under section 396 of the 2006 Act other than any requirement that the financial statements 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 Charities SORP (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.
Graham Boulton FCA Graham Boulton Chartered Accountants 71 Trenoweth Road Falmouth TR11 5GH 19 December 2022
Page 7
**The College of General Dentistry Statement of Financial Activities**
## **for the year ended 28 February 2022**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
Other
8
**Total**
**Expenditure on:**
Raising funds
9
Charitable activities
10
Other
11
**Total**
Net gains on investments
**Net income**
12
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
816,477
114,583
176,112
67
-|**Total**
**funds**
**2022**
**£**
816,477
114,583
176,112
67
-|**Total**
**funds**
**2021**
**£**
173,572
-
12,010
83
1,380|
|---|---|---|---|
||1,107,239
245,881
81,637
407,164|1,107,239
245,881
81,637
407,164|187,045
51,159
-
23,532|
||734,682
-|734,682
-|74,691
-|
||372,557
-|372,557
-|112,354
-|
||372,557|372,557|112,354|
||372,557
196,216|372,557
196,216|112,354
83,862|
||568,773|568,773|196,216|
Page 8
**The College of General Dentistry Summary Income and Expenditure Account**
## **for the year ended 28 February 2022**
|Income
Interest and investment income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2022**
**£**
1,107,172
67
1,107,239
733,141
1,541
734,682
372,557
372,557|**2021**
**£**
186,962
83|
|---|---|---|
|||187,045|
|||74,691
-|
|||74,691|
|||112,354|
|||112,354|
Page 9
**The College of General Dentistry Balance Sheet**
## **at 28 February 2022**
|**Company No.**
**02586636**
**Notes**
**2022**
**£**
**Fixed assets**
Tangible assets
14
4,622
4,622
**Current assets**
Debtors
15
16,026
Cash at bank and in hand
561,662
577,688
**Creditors:**Amount falling due within one year
16
(13,537)
**Net current assets**
564,151
**Total assets less current liabilities**
568,773
**Net assets excluding pension asset or liability**
568,773
**Total net assets**
568,773
**The funds of the charity**
**Restricted funds**
17
**Unrestricted funds**
17
General funds
568,773
568,773
**Reserves**
17
**Total funds**
568,773|**2021**
**£**
-|
|---|---|
||-
5,709
211,855|
||217,564
(21,348)|
||196,216
196,216|
||196,216|
||196,216|
||196,216|
||196,216|
||196,216|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 28 February 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 19 December 2022
And signed on its behalf by:
J. Clarke MBE Trustee
19 December 2022
Page 10
**The College of General Dentistry Notes to the Accounts**
## **for the year ended 28 February 2022**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
## **Income**
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Investment income This is included in the accounts when receivable.
Page 11
**The College of General Dentistry Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Equipment 25% Reducing balance
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 12
**The College of General Dentistry Notes to the Accounts**
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Other trading activities
Investments
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds carried forward**
4
**Income from donations and legacies**
Donations
Sponsorship income
Grants|**Unrestricted**
**£**
41,652
18,000
756,825
816,477|**Unrestricted**
**funds**
**2021**
**£**
173,572
12,010
83
1,380|**Total**
**funds**
**2021**
**£**
173,572
12,010
83
1,380|
|---|---|---|---|
|||187,045|187,045|
|||187,045|187,045|
|||187,045|187,045|
|||187,045|187,045|
|||187,045|187,045|
|||**Total**
**2022**
**£**
41,652
18,000
756,825|**Total**
**2021**
**£**
69,572
104,000
-|
|||816,477|173,572|
Page 13
**The College of General Dentistry Notes to the Accounts**
## 5 **Income from charitable activities**
|Courses
6
**Income from other trading activities**
Memberships
7
**Income from investments**
Investment income
8
**Other income**
Other
9
**Expenditure on raising funds**
_Costs of generating voluntary_
_income_
Grants
_Fundraising trading costs_
Memberships|**Unrestricted**
**£**
114,583
114,583
**Unrestricted**
**£**
176,112
176,112
**Unrestricted**
**£**
67
67
**Unrestricted**
**£**
76,562
169,319
245,881|**Total**
**2022**
**£**
114,583|**Total**
**2021**
**£**
-|
|---|---|---|---|
|||114,583|-|
|||**Total**
**2022**
**£**
176,112|**Total**
**2021**
**£**
12,010|
|||176,112|12,010|
|||**Total**
**2022**
**£**
67|**Total**
**2021**
**£**
83|
|||67|83|
|||**Total**
**2022**
**£**
-|**Total**
**2021**
**£**
1,380|
|||-|1,380|
|||||
|||**Total**
**2022**
**£**
76,562
169,319|**Total**
**2021**
**£**
-
51,159|
|||245,881|51,159|
Page 14
**The College of General Dentistry Notes to the Accounts**
## 10 **Expenditure on charitable activities**
|**Unrestricted**
**Total**
**Total**
**2022**
**2021**
**£**
**£**
**£**
_Expenditure on charitable_
_activities_
Courses
79,837
79,837
-
_Governance costs_
Independent examination
1,800
1,800
-
81,637
81,637
-
11 **Other expenditure**
**Unrestricted**
**Total**
**Total**
**2022**
**2021**
**£**
**£**
**£**
Employee costs
318,398
318,398
-
Motor and travel costs
5,467
5,467
91
Premises costs
1,065
1,065
-
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
1,541
1,541
-
General administrative costs
74,905
74,905
23,261
Legal and professional costs
5,788
5,788
180
407,164
407,164
23,532
12 **Net income before transfers**
**2022**
**2021**
This is stated after charging:
**£**
**£**
Depreciation of owned fixed assets
1,541
-
Independent Examiner's fee
1,800
-
13 **Staff costs**
**2022**
**2021**
**£**
**£**
Salaries and wages
272,341
-
Social security costs
21,504
-
Pension costs
16,410
-
310,255
-
No employees received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:|**Total**
**2022**
**£**
79,837
1,800|**Total**
**2021**
**£**
-
-|
|---|---|---|
||81,637|-|
||**Total**
**2022**
**£**
318,398
5,467
1,065
1,541
74,905
5,788|**Total**
**2021**
**£**
-
91
-
-
23,261
180|
||407,164|23,532|
|||**2021**
**£**
-
-
**2021**
**£**
-
-
-|
|||-|
|**2022**
**Number**
4
4|**2021**
**Number**
-|
|---|---|
||-|
Page 15
**The College of General Dentistry Notes to the Accounts**
## 14 **Tangible fixed assets**
|**Cost or revaluation**
Additions
At 28 February 2022
**Depreciation and**
**impairment**
Depreciation charge for the
year
At 28 February 2022
**Net book values**
At 28 February 2022
15 **Debtors**
Trade debtors
VAT recoverable
Other debtors
Prepayments and accrued income
16 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals|**2022**
**£**
9,600
2,060
-
4,366
16,026
**2022**
**£**
7,547
-
2,495
3,495
13,537|**Equipment**
**£**
6,163|**Total**
**£**
6,163|
|---|---|---|---|
|||6,163|6,163|
|||1,541|1,541|
|||1,541|1,541|
|||4,622|4,622|
||||**2021**
**£**
-
-
5,000
709|
||||5,709|
||||**2021**
**£**
-
8,340
12,578
430|
||||21,348|
Page 16
**The College of General Dentistry Notes to the Accounts**
## 17 **Movement in funds**
|**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
18 **Analysis of net assets between funds**
Fixed assets
Net current assets
19 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 March**
**2021**
196,216
196,216|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
1,107,239
1,107,239
**At 1 March**
**2021**
**£**|**Resources**
**expended**
**£**|**At 28**
**February**
**2022**
**£**
568,773|
|---|---|---|---|---|
||||(734,682)||
||||||
||||(734,682)|568,773|
||||**Unrestricted**
**funds**
**£**
4,622
564,151|**Total**
**£**
4,622
564,151|
||||568,773|568,773|
||||**Cash flows**
**£**|**At 28**
**February**
**2022**
**£**|
|||211,855|349,807|561,662|
|||211,855
211,855|349,807|561,662|
||||349,807|561,662|
## 20 **Related party disclosures**
## _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 17
**The College of General Dentistry Detailed Statement of Financial Activities**
## **for the year ended 28 February 2022**
|**Income and endowments from:**
Donations and legacies
Donations
Sponsorship income
Grants
Charitable activities
Courses
Other trading activities
Memberships
Investments
Investment income
Other
Other
**Total income and endowments**
**Expenditure on:**
Costs of generating donations and
legacies
Grants
Costs of other trading activities
Memberships
**Total of expenditure on raising**
**funds**
Charitable activities
Courses
Governance costs
**Total of expenditure on charitable**
**activities**
Employee costs|**Unrestricted**
**funds**
**2022**
**£**
41,652
18,000
756,825
816,477
114,583
114,583
176,112
176,112
67
67
-
-
1,107,239
76,562
76,562
169,319
169,319
245,881
79,837
79,837
1,800
1,800
81,637|**Total**
**funds**
**2022**
**£**
41,652
18,000
756,825
816,477
114,583
114,583
176,112
176,112
67
67
-
-
1,107,239
76,562
76,562
169,319
169,319
245,881
79,837
79,837
1,800
1,800
81,637|**Total**
**funds**
**2021**
**£**
69,572
104,000
-|
|---|---|---|---|
||||173,572|
||||-|
||||-|
||||12,010|
||||12,010|
||||83|
||||83|
||||1,380|
||||1,380|
||||187,045
-|
||||-|
||||51,159|
||||51,159|
||||51,159
-|
||||-|
||||-|
||||-|
||||-|
Page 18
## **The College of General Dentistry Detailed Statement of Financial Activities**
|Salaries/wages
Employer's NIC
Pension costs
Staff recruitment
Motor and travel costs
Travel and subsistence
Premises costs
Rent
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Equipment
Bank charges
General insurances
Software, IT support and related
costs
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|272,341
21,504
16,410
8,143
318,398
5,467
5,467
870
135
60
1,065
1,541
11,057
4,965
27,919
25,147
5,637
180
76,446
5,788
-
5,788
407,164
734,682
-
372,557
372,557
-
372,557
196,216
568,773|272,341
21,504
16,410
8,143
318,398
5,467
5,467
870
135
60
1,065
1,541
11,057
4,965
27,919
25,147
5,637
180
76,446
5,788
-
5,788
407,164
734,682
-
372,557
372,557
-
372,557
196,216
568,773|-
-
-
-|
|---|---|---|---|
||||-|
||||91|
||||91|
||||-
-
-|
||||-|
||||-
538
75
19,521
-
3,127
-|
||||23,261|
||||-
180|
||||180|
|||||
||||23,532|
||||74,691
-|
||||112,354|
||||112,354
-|
||||112,354|
||||83,862|
||||196,216|
Page 19
**The College of General Dentistry Detailed Statement of Financial Activities**
Page 20