EPSOM MEDICAL EQUIPMENT FUND
(Registered Charity Number: 1004977)
TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

EPSOM MEDICAL EQUIPMENT FUND
CONTENTS
Pages
Trustees, Annual Report
Independent Auditorfs Report
7-10
Statement of Financial Activities (Including Income and Expenditure)
Balance Sheet
12
Notes to the Financial Statements
13-18

Page 1
EPSOM MEDICAL EQUIPMENT FUND
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The Trustees present their report and the audited financial statements of Epsom Medical Equipment
Fund (Ihe charity") for the year ended 30 June 2024. The Trustees have adopted the provisions of
the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in
preparing the annual report and financial statements of the charily. The financial statements have
been prepared in accordance with the accounting policies set out in the notes to the accounts and
comply with the charity's governing document. the Charities Act 2011 and where relevant, the
Charities Act 2022, 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 published in October 2019.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Registration Number
1004977
Address
32 Tealing Drive, Epsom, Surrey KT19 OJS.
Trustees
The names of the Trustees who served during the year and to the date of the report's approval are..
Dr A M Gregory, MB, BS, MRCP, FRCR
Dr M J Semple, MB, BS, FRCP, FRCPath
Dr S Roberts, Td MbChB
Dr A Carter, MBBS, FRCPCH, MSC (Oxon) 8Sc
Mrs M Landeg RGN
MrDRHull
Dr M H Khan, MBBS FRCP, FRCPI, AHEA
Dr J A Houghton, MB, BS, MRCGP
Patrons
The names of the patrons who served during the year and to the date of the report's approval are..
Mr M J Bailey, MS, FRCS
Dr P Mitchell-Heggs, MB, PhD, FRCP
Dr L G Darlington, MD, BSC, FRCP
Dr C George, FRCS, FRCR
Mr T C Edwards, BA {Hons)
Prof. A. Rahman, FRCP
Fund Co-ordinator
Mrs B Harding, MBE
Independent statutory Auditor
Rawlinson & Hunter Audit LLP
Statutory Auditor & Chartered Accountants
Eighth Floor
6 New Street Square
New Fetter Lane
London
EC4A 3AQ

Page 2
EPSOM MEDICAL EQUIPMENT FUND
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 30 JUNE 2024
REFERENCE AND ADMINISTRATIVE DETAILS (continued)
Accountants
Rawlinson & Hunter LLP, Chartered Accountants
Q3, The Square
Randalls Way
Leatherhead, Surrey, KT117TW
Bankers:
National Westminster Bank PIC
115 High Street
Epsom
Surrey, KT19 8DX
National Counties Building Society Limited
Trading as "The Family Building Society"
30 Church Street
Epsom
Surrey, KT17 4NL
Metro Bank PIC
One Southampton Row
London, WC1 B SHA
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity was established by a Deed of Twst dated 12 September 1991 and is an unincorporated
charitable trust bound by the proper law of England and Wales.
The entire resources of the charity have been unrestricted throughout the year and the Trustees
have complete discretion for their use.
Appointment and Removal of Trustees
The power to appoint and remove trustees rests with the Trustees. A new trustee may be appointed
by a resolution of the Trustees recorded in the minutes and signed by the new trustee.
Trustee Induction and Training
New trustees undergo training on their legal obligations under Charity Law, the decision-making
processes, the business plan and recent performance of the charity.
Organisation and Management
The charity is administered on a daily basis by Mrs B Harding who reports directly to the Trustees.
The Trustees formally meet two to four times a year.
The accounting function is carried out by Rawlinson & Hunter LLP, Chartered Accountants.
Related Parties Affiliation
The charity is not associated with any other charity.

Page 3
EPSOM MEDICAL EQUIPMENT FUND
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 30 JUNE 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
Pay policy for senior staff
The Trustees consider the Trustees and the Fund Co-ordinator comprise the key management
personnel of the charity who are in charge of directing and Controlling, running and operating the
charity on a day to day basis. All Trustees give their time freely and no Trustee received
remuneration or expenses in the year. The pay of the Fund Co-ordinator is reviewed annually and
normally increased in accordance with average earnings and inflation data as at the end of each
year.
Risk Management
The Trustees actively review the major risks which the charrty faces on a regular basis and believe
thal maintaining reserves at current levels, combined with an annual review of the controls over key
financial systems, will provide sufficient resources in the event of adverse conditions.
The Trustees have also examined other operational and business risks faced by the charity and
confirm that they have established systems to mitigate the significant risks.
Investment Powers
Trust money can be invested at the Trustees, absolute discretion. The Trustees have full unrestricted
power to invest funds as they see fit.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The charity was established to relieve sickness and to protect and preseNe the health of the general
public by providing or assisting in the provision of facilities and equipment at Epsom General Hospital
and elsewhere in Surrey or the surrounding area which would not otherwise be provided by the Local
Health Authority.
The charity seeks to achieve its objectives by organising fundraising activities. These objectives are
continually reviewed by way of regular meetings of the Truslees.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the charity's aims and objectives and in planning
future activities.
HOW OUR OBJECTIVES AND ACTIVITIES DELIVERED PUBLIC BENEFIT:
A REVIEW OF ACHIEVEMENTS AND PERFORMANCE DURING THE YEAR
The Trustees are pleased that the achievements and performance of the charity, as set out below,
demonstrate continued progress in delivering public benefit. There have been no material changes
in the management policies of the charity since the last report.
Incoming resources during the year totalled £55.653 (2023 - £47,458), an increase of 170/0 from
2023. The main income sources were donations of £39,483 (2023- £31,992) inoluding legacies and
donated accounting and audit seNices, fundraising of £11,194 (2023 - £7 7, 943) generated from
activities including car boot sales, dinners and raffles, and £3,036 (2023 - £1,580) from inlerest on
bank deposits. Gift aid of £1,940 (2023 - £1, 943) was claimed in the year.

Page 4
EPSOM MEDICAL EQUIPMENT FUND
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 30 JUNE 2024
HOW OUR OBJECTIVES AND ACTIVITIES DELIVERED PUBLIC BENEFIT (continued):
This has been the second full year since all Covid restrictions were lifted and as a result, fundraising
has increased, but has not reached pre-covid levels. The Trustees believe that this is due to the
general economic situation in the U.K. with the rise in the cost of living and general inflationary
pressures.
The historical reserves held within the Charity and a continuing relalionship with Epsom and Sl Heller
Trust has resulted in an increase in the number of donations of medical equipment to the Trust over
this period.
Fundraising
The Trustees have referred to the Code of Fundraising Practice ("the Code") effe￿1ve October 2019
by the fundraising community through the work of the Institute of Fundraising and Public Fundraising
Association, and the Guidance on Charities and Fundraising issued by the Charity Commission
{"CC20") and the Charities (Protection and Social Investment) Act 2016 {'Ihe Act"). The Trustees
consider that following a review of the Code requirements they are compliant.
Charitsble Activities
Charitable activities include the donation of equipment to Epsom General Hospital. Historically items
were loaned to the hospital, but on 30 April 2021 an agreement was signed by which all equipment
loaned to Epsom General Hospital as at that date and all future purchases of equipment were
donated to Epsom General Hospital, so that the charity does not own any of the equipment. This
equipment is intended to relieve sickness and to protect and preserve the health of the general public
by providing or assisting in the provision of facilities and equipmenl at Epsom General Hospital which
would not othewise be provided by the Local Health Authority and thereby enable the charity to meet
its objectives.
During the yearthe charity donated medical equipment totalling £20,725 (2023- £195, 792) to Epsom
General Hospital comprising:
1 Promed Limited - Leonardo Mini Dual and trolley
£10,975
2 The Recovery Project- Gaitsens Gait Analysis installed in
GKMIN121 treadmill with 44 walking surface, Gaitsens
Tablet, Software Charger, Handlebars, Safety Magnet
£9,750
£20,725

Page 5
EPSOM MEDICAL EQUIPMENT FUND
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 30 JUNE 2024
FINANCIAL REVIEW
Reserves Policy
The Trustees are concerned with maintaining sufficient levels of reserves lo enable the charity to
carry out its charitable objectives.
The net assets held at 30 June 2024 were £151,589 (2023 - £151,211). The Trustees believe that
the resenies are sufficient for the charity's current purposes and these are reviewed on a regular
basis.
Trustees, Responsibilities Statement
The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements
of the charity in accordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial
statemenls for each financial year which give a true and fair view of the state of affairs of the charity
and of the incoming resources and application of resources of the chartty for that year. In preparing
these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe Ihe methods and principles in the Charities SORP (FRS 102)"
make judgements and estimates that are reasonable and prudent.
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements. and
prepare the financial statements on a going con￿rn 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 enable them lo ensure that the financial
statements comply with the Charities Act 2011, and where relevant, the Charities Act 2022, the
Charity {Accounts and Reports) Regulations 2008, and the provisions of the Trust Deed. They are
also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for
the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial
information included on the charity's website. Legislation in the United Kingdom governing the
preparation and dissemination offinancial statements may differfrom legislation in otherjurisdictions.
ACKNOWLEDGEMENT OF TRUSTEES
The Chairman wishes to acknowledge the hard work of the Trustees and the volunteers that help to
support and ensure the good work of the Charity continues.

Page 6
EPSOM MEDICAL EQUIPMENT FUND
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 30 JUNE 2024
AUDITORS
A resolution will be proposed at the next Trustees meeting that Rawlinson & Hunter Audit LLP be re-
appointed as Auditor to the chartty for the ensuing year.
12 OCT 2024
Approv
and sig
byth
rustee
eir beh
on
If by Dr A M Gregory

Page 7
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF
EPSOM MEDICAL EQUIPMENT FUND
Opinion
We have audited the financial statements of Epsom Medical Equipment Fund ("the charity") for the year
ended 30 June 2024 which comprise the Statement of Financial Activities (including Income and
Expenditure), Balance Sheet and notes to the financial statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in theii preparation is
applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charity's affairs as at 30 June 2024, and of ils incoming
resources and application of resources, including its income and expenditure for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice. and
have been prepared in accordance with the requirements of the Charities Act 2011, and where
relevant, the Charities Act 2022.
Basls for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion..
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events
or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue
as a going concern for a period of at least INelve months from when the financial statements are authorised
for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in
the relevant sections of this report.

Page 8
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF
EPSOM MEDICAL EQUIPMENT FUND (continued)
Other information
The Trustees are responsible for the other information. The other information comprises the information
included in the Trustees, Annual Report and Financial Statements, other than the Financial Statements
and our auditor's report thereon. Our opinion on the financial statements does not cover the other
information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the course of the audit or othewise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstatement in the financial statements
themselves. If, based on the work we have performed, we conclude that there is a material misstatement
of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are requlred to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts
and Reports) Regulations 2008 require us to report to you if, in our opinion..
the information given in the Trustees, Annual report is inconsistent in any material respect with the
financial statements., or
the charity has not kept sufficient accounting records. or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit,
Responsibilities of Trustees
As explained more fully in the Trustees, Responsibilities Statement set out on page 5, the Trustees are
responsible for the preparation of financial statements and for being satisfied that they give a true and fair
view, and for such internal control as the Trustees determine is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease
operations, or Fiave no realistic alternative but to do so.

Page 9
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF
EPSOM MEDICAL EQUIPMENT FUND (continued)
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance
with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an audrtorfs report that includes
our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate.
they could reasonably be expected to influence the economic decisions of users taken on the basis of
these financial statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibililies, outlined above, to detect material misslatements in respect of
Irregularities, including fraud. The extent to which our procedures are capable of detecting irregularilies,
including fraud, is detailed below.
Our assessment of the susceptibility of the charity's financial statements to material misstatement,
including how fraud might occur, is considered to be low. This conclusion was reached after the
consideration of the following..
due to the relatively simple business model and low volume of transactions within the charity there are
comparatively few unexpected fluctuations in the reported results and balances and any such
unexpected rtems would be specifically enquired into by us; and
there are a number of individuals and Trustees that comprise "management" and therefore there is no
single individual who is likely to be able to override conlrols lo effect a fraud.
We designed our audit procedures to respond to identified audit risks, including non-compliance with laws
and regulations (irregularities) that are material to the financial statements. Some of the specific
procedures performed lo detect irregularities, including fraud, are detailed below.
the review of control accounts and journal entries for large, unusual or unauthorised entries.
the analytical review of the statement of financial activtties for variances that are either unexpected or
considered not to be in accordance with our understanding of the charity during the year"
obtaining and reviewing for completeness a list of entities and persons considered to be related parties
(as defined by Financial Reporting Standard 102) and reviewing the ledgers of the charity for previously
unreported related paty transactions.,
the review of transactions and journals for any indication of fraud or management override., and
the review of Trustees meeting minutes to identify unrecorded transactions.
Because of the inherent limitations of an audrt, there is a risk that we will not detect all irregularrties,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware of
instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather
than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at: www.frc.or
.uklauditorsres
onsibilities. This description forms
part of our auditor's report.

Page 10
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF
EPSOM MEDICAL EQUIPMENT FUND (continued)
Use of our report
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to
the charity's Trustees those matters we are required to state to them in an auditor's report and for no other
purpose. To the fullest extent permitted by law, we do nol accept or assume responsibility to anyone other
than the charity and the charity's Trustees as a body, for our audit work, for this report, or for the opinions
we have formed,
R'awlinson & Hunter Audit LLP
Statutory Auditor
Chartered Accountants
Eighth Floor
6 New Street Square
New Fetter Lane
London
EC4A 3AQ
Date:

Page 11
EPSOM MEDICAL EQUIPMENT FUND
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE)
FOR THE YEAR ENDED 30 JUNE 2024
UNRESTRICTED FUNDS
Income Fund
Note
2024
2023
Income:
Donations
Charitable activities
Investments
Gift aid
39,483
11,194
3.036
1,940
31,992
11,943
1,580
1,943
Total income
55,653
47,458
Expenditure on:
Raising funds
Charitable activities
3,362
51,S13
3,673
224,537
Total expenditure
55,275
228,210
Net incomel(expenditure)
378
(180,752)
Reconclliation of funds
Total funds brought forward at 1 July 2023
151,211
331,963
Total funds carried forward at 30 June 2024
£151,589
£151,211
The Statement of Financial Activities includes all gains and losses recognised during these years.
All income and expenditure derive from continuing activities.
The notes on pages 13 to 18 form part of these financial slatements

Page 12
EPSOM MEDICAL EQUIPMENT FUND
BALANCE SHEEr
AT 30 JUNE 2024
Note
2024
2023
Fixed Assets
Tangible fixed assets
Current Assets
Cash at bank and in hand
156,132
196,020
156,132
196,020
Creditors - Amounts falling
due within one year
(4,543)
(44,809)
et current assets
151,589
151,211
TOTAL ASSETS LESS CURRENT
LIABILITIES
151.589
151,211
NET ASSETS
£151,589
£151,211
CHARITY FUNDS
Unrestricted Funds
151,589
151,211
£151,589
£151,211
The financial statements were approved and authorised for issue by the Trustees on
and signed on thelr behalf by Dr A M Gregory.
12 OCT 2024
The notes on pages 13 to 18 form part of these financial statements

Page 13
EPSOM MEDICAL EQUIPMENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
ACCOUNTING POLICIES
General information and basis of preparation
Epsom Medical Equipmenl Fund ("the chariW), registered charity number 1004977, is based and
administered in the United Kingdom. The registered address is 32 Tealing Drive, Epsom, Surrey,
KT19 OJS. The nature of the charity's operations and principal activities are set out in the Trustees,
Annual Report.
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
issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland (FRS 102), the Charities Act 2011 and where relevant, the Charities Act 2022,
and UK Generally Accepted Accounting Practice.
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements are prepared on a going concern basis under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set
out below. These policies have been consistently applied to all years presented unless otherwise
stated.
Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that
no material uncertainties exist. The Trustees have considered the levels of funds held and the level
of income and expenditure, together with the level of reseries of the charity, and consider that it will
be able to continue as a going concern.
Flnancial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are recognised at transaction value, except where
settlement is delayed, in which case the transaction is recognised at the present value of the
settlement amount.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.
All equipment bought are subsequently donated to the Epsom General Hospital during the year,
hence they are not depreciated.

Page 14
EPSOM MEDICAL EQUIPMENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
ACCOUNTING POLICIES (continued)
Incoming resources
All incoming resources are recognised once the charity has entitlementto the resources, if tt is certain
that the resources will be received and the monetary value of the incoming resources can be
measured with sufficient reliability.
Donated services
Donated professional seniices are recognised in income at their fair value when their economic
benefit is probable, it can be measured reliably and the charity has control over the item. Fair value
is determined on the basis of the value of the gift to the charity. A corresponding amount is
recognised in expenditure.
Resources expended
Expenditure is included on an accruals basis and is recognised when there is a legal or constructive
obligation to pay for expenditure.
Charitable activities expenditure comprises the donation of equipment by the charity to Epsom
General Hospital. Governance costs are included within charitable activities. These costs relate to
the general running of the charity. Such costs can include external audit, legal advice and costs
associated with constitutional and statutory requirements.
Debtors and creditors receivable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising from impairment are recognised as expenditure.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty
on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in
no more than three months from the date of acquisition and that are readily convertible to known
amounts of cash with insignrficant risk of change in value.
Irrecoverable VA T
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
Voluntary help
The charity benefits from many voluntary hours and unclaimed out-of-pocket expenses. No amount
is included in these financial statements for these voluntary hours and unclaimed expenses. Without
the effort and devotion of the volunteers the charity would not be able to carry out successful
fundraising events.

Page 15
EPSOM MEDICAL EQUIPMENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
ACCoU￿1NG POLICIES {continued)
ststus of funds
All funds are held on an unrestricted basis. The Trustees have complete discretion for their use in
pursuance of the charity's objectives.
Judgements and key sources of estimated uncertainty
In preparing these financial statements, the Trustees have to make judgements on how to apply the
charity's accounting policies and make estimates about the future. The Trustees believe that there
are no critical judgements in arriving at the amounts recognised in the financial stalemenls and there
are no key areas of estimation uncertainty that have a significant risk of causing a material
adjustment to the carrying value of assets and liabilities in the year.
2024
2023
INCOME FROM DONATIONS AND LEGACIES
Donations and donated services
£ 39,483
£ 31,992
Donations include services in kind of £19,100 {2023.' £16,000) (Note 5) from Rawlinson & Hunter
Audit LLP & Rawlinson Hunter LLP who offer their audit and accounting services for a nominal fee
of £900 (2023.. £900)
INCOME FROM CHARITABLE ACTIVITIES
Raffle
Sales and events
5,706
5,488
4,605
7,338
£ 11,194
£ 11,943
INVESTMENT INCOME
Bank interest receivable
£ 3,036
£ 1,580

Page 16
EPSOM MEDICAL EQUIPMENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
CHARITABLE ACTIVITIES
2024
2023
Fund coordinator's salary (Note 6)
Postage and stationery
Telephone
Audit (refer below)
Accountancy (refer below)
Sundry
Insurance
Computer expenses
Donation of equipment (Note 7}
10,302
164
183
7,780
12,220
204
245
10,351
754
136
4,680
12,220
190
354
60
195,792
20,725
£ 51,913
£ 224,537
Included within Audit above are donated services provided to the charity of £7,600 {2023- £4,500)
and within Accountancy above are donated services provided to the charity of £11,500 (2023
£11,500). The related income is included within donations (Note 2).
EMPLOYEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES
Number of employees
The average number of employees (not including the Trustees) for Ihe year was 1 (2023- 1).
Employment costs (Note 5)
2024
2023
Wages and salary
Social security costs
9,919
383
10,037
314
£10,302
£10,351
The Trustees did not receive any remuneration during the year (2023 - £Ni4, nor were reimbursed
any expenses incurred on behalf of the charity (2023- £Ni4.
The charity's sole employee and the Trustees comprise Key Management Personnel whose
remuneration and expenses for the year were £10.302 (2023- £10,357).

Page 17
EPSOM MEDICAL EQUIPMENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
TANGIBLE FIXED ASSETS
Medical
equipment
Cost
At 1 July 2023
Additions
Donated (Note 5)
20,725
(20,725)
At 30 June 2024
Depreciatlon
At 1 July 2023
Charge for the year
At 30 June 2024
Net book value
At 30 June 2024
At 30 June 2023
CREDITORS - amounts falling due within one year
2024
2023
Accounts payable
Other creditors
Accruals
40,208
4,061
540
4,183
360
£ 4,543
£ 44.809
RELATED PARTY TRANSACTIONS
There were no related party transactions that occurred during the year that require disclosure.
10. ULTIMATE CONTROLLING PARTY
The ultimate controlling party are the Trustees.

Page18
EPSOM MEDICAL EQUIPMENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
11. FINANCIAL INSTRUMENTS
The carrying amounts of the charity's financial instruments are as follows-.
Note
2024
2023
Financial assets
Measured at fair value through SOFA:
Cash at bank and in hand
156,132
196,020
Financial liabilities
Measured at amortized cost..
• Creditors & accruals due within one year
4,543
44.809