THE DENTISTS. HEALTH SUPPORT TRUST Company Number . 2625706 Registration Charity Number . 1003819 ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2024
THE DENTISTS? HEALTH SUPPORT TRUST REFERENCE AND ADMtNISTRATtVE INFORMATION Directors and Trustees J A D Cameron - Chairman M Stern - Hon. Ti'easurer (resigned 28 June 2024) Dr J A Brooks MBE S Kumar DT P Langmaid S G Lidster - Hon. Treasurer (from 28 June 2024) Company registration nutnber 2625706 Registered Charity number 1003819 Registered Offjee 4 Hillcote Drive Sheffield SPIO 3PJ Website www.dentistshealthsupporttrust.oTg Independent examiner Daniel Valentine ACA, Begbies Chaiteird Accountants, Unit 14, Pai'k B, Evegate Business Park, Smeeth, Ashford TN25 6SX. Bankers Barclays Bank plc
THE DENTISTS? HEALTH SUPPORT TRUST TRUSTEES, ANNUAI. REPORT (INCORPORATING THE DIRECTORS, REPORT) FOR THE YEAR ENDED 30 JUNE 2024 Tlie Ttees, who are also directors of the ch'Itable company for the purposes of the Compallies Act, submit their annual report and accounts for the yeai. ended 30 June 2024. Organisation, Structure and Governance The Dentists, Health Support Trust is a Ch"Itable company limited by guaiaiitee. It was incorporated in July 1991 and registered wAth the Charity Com]nission in August 1991. It is governed by Èts Memorandum and Articles of Association. The Trustees are listed on page l. The Board of Trustees, who meet quarterly, administer the cbarity. The Board reviews the manageinent, fijnd i-aising, and financial status and agrees strategy for the chai-ity. Objeetives and activities The objcctives OF the TThst are to provide fw]ding for identification, advice, suppojt and infoiination" and to prortLOte awareness of mental health problems as well as einotional. drng and alcohol abuse and other health problems in the dental profession. The Trust appeals to the profession for funds to finance its work, which l)as public benefit, in the eai'ly detection and subsequent support for affecied pi-actitioners. The trust meets the Ios8 of earnings and expenses of Special Referees who are registered dental surgeons, so designated because of their particular experience in addiction. A policy of education of Special Referees is opelated by supporting their training. A widely advertised telephone helpline is manned on a 24 bour basis and the Trust has fllnCed and assisted in the editing of a manual 'Drugs and Alcohol in the Dental Piofession. which has been distributed to all dentists whose names appear in the Dentists Registei.. All regions in the UK are now covered by the designated Special Referees who, under the supetvision of a National Cooi"dinator, coordinate the help provided in their areas. The National Coordtnator is the princKpal point of contact for those seeking help and is now assisted by a deputy and in practice all work devolves on them. 'fhere is a national network of Special and Regional Refer¢es on whom they can call. The National Coordinator and deputy are now also able to offer suppoit to those who have emotioiial problems such as d¢pi-ession, stress 2nd anxiety. Public benefit The charity's Trustees have complied with their duty in Section 17(5) of the 201 I Charities Act to have due regard to guidance published by the Charity Commission.
THE DENTISTS, HEALfH SUPPORT TRUST TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS? REPORT) FOR THE YEAR EIYDED 30 JUNE 2024 Reserves Policy Reserves shall be built up to and maintained at a level which ensures that the charity's core activities could continue during a period of fitLancial insecurity. The contingency reserve should repi'esent approximately one yeaes worth of coi"e activity expendituie to ellable the cliaiity to continue operating for at least one year during a period of financial insecurÈty. At the year-end the contingency fund was £90,000 and was considered to be sufficient by the trustees. Thts i"eseives policy will be reviewed annually by the trustees. Risk management The Trustees are i'esponsible for identifying the major risks to which the Charity is exposed and ensuring th<tt steps are taken to manage those iisks. Achievements and performance This year has seen more significant changes for the tn]st. Richard Jones has proved to be an excellent i'eplacement for Rory O'connor, and has shouldered the burden of manning tlie helpline, taking on new cases and providing an education programme for our associates. It became cleai" that his workload was imsustainable, so the trust decided to take on a second co-ordinator. On Richard's iecommcndation wc took on Jenny Hart to share his responsibilities, and the two have proved to be an excellent partnership. After cai'eful consideration and discussions with the board, it was decided tbat Richard and Jenny should be the only ones manning the helpline as the feeling from a nwnber of tbe associates was that they were too appi'ehensive to take calls from seriously distressed dentists. We are tlierefore discussing different roles for the associates. Allother area of activity for tbis year was to improve our online presence, and make it very clear who we ai"e and what we can offer, to avoid confusion with othei organisations providing advice and help for dentists. Wc therefore agreed a budget and einployed Tim Pei'liai. to provide recommendations and a plan of action. Tknis was agreed by the board and he has started makn'iig changes. The number of enquiries irinains high, and the cases Richard and Jenny have taken on are very similai. to previous Ye-s. Feedback from those who access the Trust is still excellenL and we are confident we stlll provide a unique seivice to dentists in difficulty. The ttust remains in a veiy strong position financially aiid with and excellent team of trustees, employees and associates.
THE DENTISTS, HEALTH SUPPORT TRUST TRUSTEES, ANNUAL RFPORT (INCORPORATING TKE DIRECTORS, REPORT) FOR THE YEAR ENDED 30 JUNE 2024 Financial review Donations received rose by 120/0 to £139,773. The costs of chaiitable activities decreased by £16,614 to £64,972. Overall, there was a surylus of £75.357 aristng in the ycar to 30 Jwic 2024 and as a result, totsl reserves are £442,277 at the year end, of which £90,000 is the contingency reserve. Trustee5' responsibilities in relation to the financial statements The Trustee5 (who are also directors for the poseS of conipany law) are responsible for the prepai'ation of the Annual Report and the financial statements in accordance with UK Genei"ally Accepted Aecounting Practice (UK Accounting Staiidards and applicable law). The financial statements are required to give a tnie and fair view of the state of affairs of the Ch'Ity and of the incoming resources and application of resources of the charity, including its income and expenditure, for that period. In preparlng those fanCial statements, the Trustees are required to.. selcct suitable accounting policies and apply them consistently make judgements and estimates that are reasonable and prudent - observe the methods and principles in the Cbariti¢s SORP - prepare the financial statements on the going concern basis unless it is inappropriate to PTesume that the charity will continue operations. The Trustees are responsible for keeping propel" accounting records which disclose with reasonable accuracy at any time the fanCIal position of the chai"itsble company and to enable them to ensiii"e that the accounts Cotnply with the Companies Act 2006. They are also Tesponsible for safeguarding the assets of the charitsble company and hence foT taking reasonable steps foi the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corpoi-ate and financial information included on the charitable cotnpany's website. Legislation in the UK goveining the pi"eparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report has been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities and in accoi"dance witb the special provisions of the Companies Act 2006 relating to small companies (section 419(2)). This report was approved by the board on 5 Decetnber 2024 and signed on its behalf by.. J A D Cameron Chairman
THE DENTISTS, HEALTH SUPPORT TRUST STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2024 Unrestricted Contingency General Reserve Fund Unrestricted Contingency General ReseNe Fund 2024 Tota 2023 Total Notes Income.. Donations Investment income 139,773 139.773 556 556 125,348 125,348 170 170 Total income 140,329 140.329 125,518 125,518 Expenditure on: Charitable activitles 64,972 64,972 64,972 64,972 81.586 81,586 81,586 Total expenditure 81,586 Net income 75.357 75,357 43,932 43,932 Transfers between funds Net movement in funds 75,357 75,357 43,932 43,932 Reconciliation of funds Total unrestricted funds brought forward Total unrestricted funds carried fonvard 10 90,000 276,920 366,920 90,000 352,277 442.277 90,000 232,988 322,988 90,000 276,920 366,920 The nol8s an pages 7 to 10 form part of these financial statements. The Statement of Financial Activities includes all gains and losses in the year. All income and expenditure derive from continuing activities. No incom8 and expendilure account has been prepared since in the opinion of the directors the statement of financial activities provides a more meaningful picture of the charitsble companvs operations which includes all the required information of the account.
THE DENTISTS. HEALTH SUPPORT TRUST Company reg no. 2625706. Registered Charity no. 1003819. BALANCE SHEET AS AT 30 JUNE 2024 2024 2023 Notes FIXED ASSETS CURRENT ASSETS Debtors Cash at bank 448,665 373.928 448,665 373.928 CREDITORS Amounts falling due within one year.. (6,388) {7,008) NET CURRENT ASSETS 442,277 366,920 NET ASSETS 442,277 366,920 Unrestricted funds 442,277 366,920 TOTAL FUNDS 442,277 366,920 The accounts have been prepared in accordance with the special provisions of Part 15 of the Companies AGt 2006 relating to small entities. The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company lo obtain an audit in accordance with section 476 of the AGt. The directors acknowledge their responsibilities for complying wth the requirements of the Companies Act 2006 wlh respect to accounting records and the preparation of accounts. The financial statements were approved by the Trustees on 5 December 2024 and signed on their behalf. J A D Cameron Chairman The notes on pages 7 10 10 fonn part of these financial statements.
THE DENTISTS. HEALTH SUPPORT TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2024 I. ACCOUNTING POLICIES The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding period. (a) Basis of accounting The financial statements of the charity have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP IFRS 102)) published on 16 July 2014. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charitvs ability to continue as a going concern. (b) Fund accounting Unrestricled funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Gharity. {cl Income All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income wll be received, and the amount of income receivable can be measured reliably. Interest on funds held on deposit is included upon notification of the interest paid or payable by the bank (d) 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 settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accnjals basis. All expenses. including support costs and governance costs, are alloGated or apportioned to the applicable expenditure headings in the slatement of financial activities. Irrecoverable VAT is charged against the expenditure heading for which it was incurred. The expenditure on charitable activities includes support and govemance costs. (e) FinancTal instruments Tha charity only has financial assets and financial liabilities of a kind that qualify as basic financial inslrumenls. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
THE DENTISTS, HEALTH SUPPORT TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2024 2. INVESTMENT INCOME 2024 2023 Bank interest receivable (gross) 556 170 3. CHARITABLE ACTIVITIES 2024 2023 Special Referees expenses sessions travel and other costs BDA Conference Training days Accountancy and independent examination Bank Gharges Trustees, meetings Trustees, expenses Sundry expenses 50,850 180 419 5,178 3,360 97 58,650 312 13,520 3,076 125 425 4,482 36 4,839 49 64,972 81,586
THE DENTISTS. HEALTH SUPPORT TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2024 4. EMPLOYEES The charity had no employees during the year to 30 June 2024 {2023- nil). 5. TRUSTEES REMUNERATION No trustees received any remuneration in the year. No trustee or other person related to the charity had any pèrsonal interest in any contract or transaclion entered into by the charity during the year. During the year, 6 trustees were reimbursed expenses totalling £5,487 (2023- £4,482) in respect of travel costs of £3,908, postage £342, stationery and computer costs of £501, telephone £629 and sundry £107. 6. TAXATION As a charity, Dentists, Health Support Trust is exempt from lax on income and gains falling within section 505 the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent thal these are applied to its charitable objects. No tax charges have arisen in the Charity. 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 other creditors Accruals and deferred income 750 5,638 6,388 750 6,258 7,008 8. ANALYSIS OF NET ASSETS BETWEEN FUNDS Contingency General Reserve Reserve Total Funds Net current assets at 30 June 2024 90,000 352,277 442,277 Contingency General Reserve Reserve Total Funds Net current assets al 30 June 2023 90,000 276,920 366.920
THE DENTISTS. HEALTH SUPPORT TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2024 9. MOVEMENT IN FUNDS At 1 July 2023 Incorne Expenditure Transfers At 30 June 2024 Unrestricted Funds General fund Contingency fund 276.920 90,000 366,920 140,329 {64,9721 352.277 90,000 442,277 140,329 {64,9721 At 1 July 2022 At 30 June 2023 Income Expenditure Transfers Unrestricted Funds General fund Contingencyfund 232,988 90,000 322,988 125,518 {81,586) 276.920 90,000 366,920 125,518 {81,586) 10. LIMITED BY GUARANTEE AND REGISTERED OFFICE The charitable company is limited by guarantee and registered in England. The registered office is 4 HillGote Drive, Sheffield SP10 3PJ. Every member promises. if the charity is dissolved while he, she or it remains a member or within 12 months aflenMards, to pay up to £10 towards the costs of dissolution and the liabilities incurred by the charity while the contributor was a member. 10
THE DENTISTS. HEALTH SUPPORT TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024 I report to the trustees on my examinalion of the accounts of The Dentists, Health Support Trust for Ihe year ended 30 June 2024 whiGh are set out on pages 5 to 10. Responsibilities and basis of report As the charity trustees of the Charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with Ihe requirements of the Companies Act 2006 (the 2006 Acll. Having satisfied myself that the accounts of the Charilable 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 charitys accounts as carried out under section 145 of the Charities Act 2011 {the 2011 Act). In carrwng out my examination I have followed all the applicable Directions given by the Charity Commissioner under section 145(5)(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination giving me cause lo believe that in any material respect.. 1) accounting records were not kept in respect of the Char5table company as required by section 386 of the 2006 Act. or 21 the accounts do not accord wth those accounting 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. 4) the accounts have not been prepared in accordance with the methods and principles of the Statemenl of Recommended Practice for accounting and reporting by charities lapplicable to Gharities preparing their accounts in accordance wth 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. Mr Daniel M Valentine ACA Begbies Chartered Accountants Unit 14 Park Barn Evegate Business Park Smeeth Ashford TN25 6SX 13 (121203* 11