**Charity Registration No. 1041297**
## **DONOR CONCEPTION NETWORK**
# **TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
## **DONOR CONCEPTION NETWORK**
**____________________________________________________________________________________**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**____________________________________________________________________________________**
**Trustees** T A mies -C u ll S D ean H D rinkwater R Gu nd es en E Is aac s G M arx R W all **Charity Number** 10 41297 **Principal address** 154 C aled onian Road L ond on N 1 9RD **Independent Examiner** M S P innerA C A Errington L angerP inner C hartered A c c ou ntants P yramid H ou s e 954 H ighRoad L ond on N 12 9RT
## **DONOR CONCEPTION NETWORK**
**___________________________________________________________________________________**
## **CONTENTS**
**____________________________________________________________________________________**
||C ontents||
|---|---|---|
|||P age|
|L etterfrom the C hair||1|
|Tru s tees 'report||2 -7|
|Ind epend entexaminer s report||7|
|S tatementoffinanc ialac tivities||8|
|B alanc e s heet||9|
|N otes to the financ ials tatements||10 –12|
## **DONOR CONCEPTION NETWORK**
**____________________________________________________________________________________**
## **LETTER FROM THE CHAIR** _**FOR THE YEAR ENDED 31 JULY 2022**_
## **____________________________________________________________________________________**
This yearhas been anotherbu s y yearand s aw s ome s ignific antprogres s in s everalareas as we bou nc ed bac k from the d iffic u lties c au s ed by C ovid 19.
W e were able to rec ru ittwo new experienc ed tru s tees , Geoffrey M arx and H annahD rinkwater, an ac c ou ntant, in A pril,followingthe res ignation oftru s tee S penc erFox.
W e have s een the N etworkgo from s trengthto s trengththanks to expand ingou rs ervic es online and pu tting more energy into ou rpres enc e and engagementon s oc ialmed ia. W e have als o mad e a s ignific antinves tment in d evelopmentofa new webs ite. W hen the new s ite goes live, its hou ld trans form the way we offers ervic es and inc reas e ou reffic ienc y. W e hope thatou rmembers wills oon s ee the benefits in terms ofimprovingac c es s to the s u pportand information we offer.
W e have c ontinu ed to offermany ofou rs ervic es online in tand em alongs id e in-pers on events as we know there is hu ge value in both. O u ronline offerhas been very s u c c es s fu land c ontinu es to attrac ta lotofpartic ipants to ou rworks hops from beyond the UK, whic his fantas tic . W e are always very gratefu lto ou rvolunteerteam who manage to d o s u c hgreatworks u pportingmembers , often ac tingas ou rfrontline.
W e welc omed 8 0 6 new members , and in ad d ition, as ou rA nnu alReports hows , we had anothervery bu s y year u nd ertakingthe followingac tivities forou rmembers and non-members :
- 646 s u pportinterac tions on the H elpline
- 42 loc almeetu ps ac ros s the UK
- 20 6 online c hats
- 13 online and 2 fac e to works hops forparents in P reparation forP arenthood and Tellingand Talking
- 2 online works hops forprofes s ionals
- P lus nu merou s c ommu nic ation and ad voc ac y ac tivities
M y thanks go to the s taff, volunteers , tru s tees and s u pporters foryou rongoingc ommitmentto the N etwork. W e are wellplac ed fora s u c c es s fu l30 thannivers ary yearin 20 23 and forthe N etworkto c ontinu e to thrive and meetthe s u pportand information need s ofthe wid erd onorc onc eption c ommu nity.
S u e D ean
M ay 20 23
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## **DONOR CONCEPTION NETWORK**
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## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 JULY 2022**_
## **____________________________________________________________________________________**
The Tru s tees pres enttheirreportand financ ials tatements forthe yearend ed 31 Ju ly 20 22.
The financ ials tatements have been prepared in ac c ord anc e withthe ac c ou ntingpolic ies s etou tin note 1 to the ac c ou nts and c omply withthe C harities A c t20 11 and “A c c ou ntingand Reportingby C harities : S tatementof Rec ommend ed P rac tic e applic able to c harities preparingtheirac c ou nts in ac c ord anc e withthe Financ ial ReportingS tand ard applic able in the UK and Repu blic ofIreland (FRS 10 2)”(as amend ed forac c ou nting period s c ommenc ingfrom 1 Janu ary 20 16).
## **Objects of the charity**
The c harity is an u ninc orporated as s oc iation whic hwas es tablis hed by a c ons titu tion d ated 24 S eptember1994 and amend ed 3 M arc h20 0 0 and 20 thO c tober20 15 withthe followingobjec tives : to ad vanc e ed u c ation in hu man fertility, fertilis ation and embryology, as s is ted c onc eption, genetic s and the impac tofnon-genetic relations hips by the provis ion to parents ofc hild ren c onc eived by s perm, embryo oreggd onation, to the c hild ren thems elves and to thos e c ontemplatingoru nd ergoingtreatment, ofinformation, ad vic e, c ou ns elling and s u pport.
## **Donor Conception Network’s Vision and Mission**
The D onorC onc eption N etwork's vis ion is a s oc iety where a c limate ofopennes s and u nd ers tand ingabou t d onorc onc eption enables people c ons id eringitto make informed d ec is ions and helps bu ild families who are c onfid ent, ac c epted and have a s ec u re id entity.
The D onorC onc eption N etwork's mis s ion is to d eliverhighqu ality, non-jud gementaland inc lus ive s u pportand information to wou ld -be and c u rrentparents and theirc hild ren to enable them to navigate the often c omplex and ind ivid u aljou rney ofd onorc onc eption.
W e are a pioneeringparent-led and c hild -c entred organis ation and a tru s ted au thority on the s oc ialand emotionalas pec ts ofbu ild ingorexpand inga family u s ingd onorc onc eption. W e are atthe forefrontofthe d onor c onc eption movement, bringingou r25 years 'ofexperienc e and the voic es ofou rmembers to inform profes s ionals , prac titioners and polic y makers in the UK and world wid e.
## **How our activities deliver public benefit**
The N etworkis a profes s ionally-ru n s u pportorganis ation forfamilies u s ingd onorc onc eption. Itperforms a vital role in provid inginformation and s u pportto pros pec tive parents and d onorc onc eption families .
In 20 21/22 we welc omed 8 0 6 new members to the N etwork. This inc lud ed people c ons id eringd onor c onc eption, parents ofd onorc onc eived c hild ren, previou s members who were re-joining, profes s ionals working in the field and d onorc onc eived ad u lts .
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## **DONOR CONCEPTION NETWORK**
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## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**_
**____________________________________________________________________________________**
## **Our activities in 2021/2022**
## **DCN Helpline**
O u rphone and emailhelplines provid e invaluable s u pportto members , the generalpu blic and profes s ionals workingin the field wis hingto d is c u s s s pec ific d onorc onc eption related is s u es . In total,we provid ed over646 s u pportinterac tions (beyond s imple qu es tions and qu eries ), arou nd halfofthes e c omingfrom non-members .
## **Local groups/meetups**
D u ring20 21/22 ou rvolunteers ran 42 loc almeetu ps arou nd the UK and in Ireland , s ome events beingad u lts only and others c ateringforfamilies withc hild ren. Thes e opportu nities forpeople to meetfac e-to-fac e are invaluable in helpingbreakthe is olation s ome people feel.They are opportu nities to rais e and d is c u s s d iffic u lt topic s where appropriate and generally helpto bu ild c onfid enc e in d ec is ion-makingand s haringtheirfamily s tory.
W e als o ran 20 6 ofou rpopu larZoom C hats formembers , fac ilitated by volunteers . S ome ofthes e are topic bas ed , s ome are grou ped by family-type and others are loc ation bas ed . Thes e ac tivities , as wellas welc oming new members , were s u pported by ou r10 0 volunteers .
## **Communications**
W e pu blis hed two D C N Jou rnals , prod u c ed a weekly news bu lletin formembers and had an ac tive pres enc e on s oc ialmed ia. W e s poke atvariou s events and engaged withprofes s ionals workingin the field to ed u c ate them on the long-term implic ations forfamilies u s ingd onorc onc eption.
## **Workshops**
W e offertwo main works hops whic hare open to bothmembers and non-members , P reparation forP arenthood (forpeople c ons id eringd onorc onc eption)and Tellingand Talking(s eparate events forthos e withc hild ren u pto 7 yrs and thos e withc hild ren 8 -12yrs ). Thes e works hops are very importantin helpingpartic ipants explore the is s u es related to d onorc onc eption relevantto theirs tage ofparenthood .
P reparation forP arenthood works hops (Zoom): W e moved allworks hops to online withone finalin-pers on eventforheteros exu alc ou ples atthe end of20 21. W e then ran 6 online works hops , 2 fors ingle women and 4 forheteros exu alc ou ples .
Tellingand Talkingworks hops (Zoom and in-pers on): W e ran 7 online works hops forparents ofc hild ren <7 yrs (5 forheteros exu alc ou ples and 2 fors ingle women and les bian c ou ples ). W e ran 2 in-pers on works hops in L ond on forheteros exu alc ou ples and 1 fors ingle women and 1 online mixed works hopforparents ofc hild ren 8 - 12yrs .
In S eptember20 21 and again in M ay 20 22 we ran M akingItRealworks hops online forprofes s ionals working withd onorc onc eption families (e. g. fertility c ou ns ellors , c linic s taff, lawyers , H FEA s taff, fertility nu rs es , family therapis ts ).
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## **DONOR CONCEPTION NETWORK**
**____________________________________________________________________________________**
## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**_
## **____________________________________________________________________________________**
## **DCN Conferences**
W e d ec id ed notto hold ou ru s u alou t-of-L ond on c onferenc e in au tu mn 20 21 althou ghwe d id ru n ou rc hild ren’ s grou pas a s tand -alone eventin L ond on. W e were very pleas ed to be bac kru nningou ron-pers on L ond on c onferenc e in A pril20 22 and welc omed over20 0 ad u lts and nearly 10 0 babies and c hild ren.
## **Projects**
A prilTru s tfu nd ingto make a new film forou rworks hops : W e c ompleted the interviews , bu thad to review the whole projec tin terms offinalprod u c t. This is bec au s e the works hopc ontentand s tru c tu re has been fu lly revis ed in the move to online and the need and programme s pac e forthes e films has c hanged .
W ebs ite and D igitalis ation projec t: this projec thas s tarted and is likely to c omplete S pring20 23.
## **Advocacy and awareness**
W e evaluated and c irc u lated 7 res earc hprojec ts to ou rmembers hip. D C N Res earc hO ffic er, YaelIlan, is involved in the C onnec teD N A projec tbeingru n by M anc hes terUnivers ity. N ina B arns ley was invited to be part ofthe H FEA ’ s L egis lative Reform A d vis ory Grou pto d is c u s s propos als forc hangingthe H FE A c t. Throu ghthe yearwe partic ipated in the regu larH FEA and P O S G meetings .
The Fertility S how was bac kas an online eventin S eptember20 21 and then in-pers on in L ond on in M ay 20 22. W e had a s tand in L ond on, as wellas a s peakings lotthatweekend . W e als o attend ed the M od ern Family S how and the M y S u rrogac y Jou rney c onferenc e in the au tu mn of20 21.
In N ovember20 21 we partic ipated in the annu alN ationalFertility A warenes s W eekand in A pril20 22 we partic ipated in the s ec ond InternationalD onorC onc eption A warenes s D ay.
## **How we are funded**
The D C N etworkhas five main s ou rc es ofinc ome: members hips u bs c riptions and d onations ; members hip ac tivities (e. g. c onferenc es ); pu blic ation s ales ; works hopinc ome; and inc ome from ou rc linic and lawyer s u pporters c hemes .
M embers hips u bs c riptions , giftaid and d onations ac c ou ntforoverhalfofou rinc ome and s u pports the s ervic es thatwe offerto members . Thes e inc lud e: planningou rannu alc onferenc es ; biannu aljou rnalto members ; s u pportingou rloc algrou ps and meetu ps throu ghou tthe UK and Ireland ; ou rregu larbu lletins to members ; and ou remailand telephone s u pports ervic es .
P u blic ation s ales . O u rpu blic ations c ontinu e to s ellwellarou nd the world , reflec tingthe broad erreac hthatou r s mallc harity ac hieves .
W orks hopinc ome. To keeppric es as low as pos s ible, ou rworks hops are d es igned to be s elf-fu nd ing, rather than profitmaking, withthe inc ome rec eived matc hingthe c os tofd eveloping, organis ingand d eliveringthes e s pec ialis ed , highly-s ens itive and profes s ionally-ru n events .
O u rc orporate s u pporterprogrammes generate partofou rinc ome and we are very gratefu lto allou rc linic and lawyers u pporters .
## **Our Lawyer supporters**
O u rlawyers u pporters c heme enc ou rages legalfirms s pec ialis ingin fertility law to s u pportu s and helpu s ens u re thatwe are c onnec tingpeople to the rights u pportthatthey may need . W e know many people u s e ou r webs ite forinformation and s ignpos tingto appropriate s ervic es . W e are enormou s ly gratefu lto allou rlawyer s u pporters forbu ild ingthes e links withu s :
4 P aperB u ild ings A C ity L aw Firm B is c oes
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## **DONOR CONCEPTION NETWORK**
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## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**_
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## **Our Lawyer supporters (continued)**
B is hopand S ewell B u rges s M ee C larke W illmott H arperM ac leod N GA L aw O s bornes P enningtons M anc hes C ooper S imps on M iller S hoos miths The M od ern Family L aw C ompany TV Ed ward s
## **Our Clinic supporters**
This s c heme enc ou rages fertility c linic s to s u pportu s in the workwe d o. Itenables u s to forge c los erlinks with thes e c linic s , who are treatingmany ofthe people who go on to bec ome ou rmembers atthe s tartoftheird onor c onc eption jou rney. C linic s who join the s c heme rec ognis e thatthere are wid eris s u es to c ons id erwhen a c hild is beingc reated withthe u s e ofd onorgametes . Theirc ommitmentto u s is helpingto ens u re we c an s u pport families long-term, whateverneed s may c ome u pthatrelate to d onorc onc eption.
A berd een Fertility M anc hes terFertility H erts & Es s ex Fertility C entre GennetC ity Fertility (as itwas then known) C are Fertility (12 c linic s ) L ond on W omen’ s C linic (inc lud ingL ond on S perm B ankand L ond on EggB ankand 4 c linic s : L ond on, C ard iff, D arlington, L ond on B rid ge) The H ewittFertility C entre C RGH Jes s opFertility Eu ropean S perm B ank A pric ity A ltru i
## **Review of financial position**
A tthe balanc e s heetd ate the totalfu nd s ofthe C harity were £ 8 0 , 692 (20 21: £ 91, 432).
## **Trustees**
T A mies -C u ll L B u ll(res igned 31s tO c tober20 21) S D ean H D rinkwater(appointed A GM 23 A pril20 22) R Gu nd es en E Is aac s (appointed A GM 23 A pril20 22) E Kippax (res igned 31s tO c tober20 21) G M arx (appointed A GM 23 A pril20 22) R W all
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## **DONOR CONCEPTION NETWORK**
**____________________________________________________________________________________**
## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**_
## **____________________________________________________________________________________**
## **Investment policy**
Und erthe c ons titu tion, the Tru s tees have the au thority to inves tthe fu nd s ofthe c haritable tru s tat theird is c retion.
## **Reserves policy**
Itis the polic y ofthe Tru s tees thatu nres tric ted fu nd s whic hhave notbeen d es ignated fora s pec ific u s e s hou ld be maintained ata levelthatwillens u re that, in the eventofa s ignific antd ropin fu nd ing, they willbe able to c ontinu e the c harity’ s c u rrentac tivities while c ons id eration is given to ways in whic h ad d itionalfu nd s may be rais ed .
## **Risk Factors**
The Tru s tees regu larly examine the majors trategic bu s ines s and operationalris ks whic hthe c harity fac es and c onfirm thats ys tems have been es tablis hed to ens u re thatnec es s ary s teps are taken to les s en the effec tofs u c hris ks .
## **Trustees responsibilities in relation to the financial statements**
The law applic able to c harities in England and W ales requ ires the Tru s tees to prepare financ ials tatements foreac hfinanc ialyearwhic hgive a tru e and fairview ofthe s tate ofaffairs ofthe c harity and ofits financ ial ac tivities forthatyear. In preparingfinanc ials tatements givinga tru e and fairview, the Tru s tees s hou ld follow bes tprac tic e and :
- s elec ts u itable ac c ou ntingpolic ies and then apply them c ons is tently;
- make jud gements and es timates thatare reas onable and pru d ent;
- s tate whetherapplic able ac c ou ntings tand ard s and s tatements ofrec ommend ed prac tic e have been followed s u bjec tto any d epartu res d is c los ed and explained in the financ ials tatements ;
- prepare the financ ials tatements on the goingc onc ern bas is u nles s itis inappropriate to pres u me thatthe c harity willc ontinu e in operation.
The Tru s tees are res pons ible forkeepingac c ou ntingrec ord s whic hd is c los e withreas onable ac c u rac y the financ ialpos ition ofthe c harity and whic henable them to as c ertain the financ ialpos ition ofthe c harity and ens u re thatthe financ ials tatements c omply withthe C harities A c t20 11, the C harity (Financ ials tatements and Reports )Regu lations and the provis ions ofthe tru s td eed . The Tru s tees are res pons ible fors afegu ard ingthe as s ets ofthe c harity and henc e fortakingreas onable s teps forthe prevention and d etec tion offrau d and other irregu larities .
S D ean
## **Trustee**
D ated 31 M ay 20 23
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## **DONOR CONCEPTION NETWORK**
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE FINANCIAL STATEMENTS OF DONOR CONCEPTION NETWORK** _**FOR THE YEAR ENDED 31 JULY 2022**_
## **__________________________________________________________________________________**
Ireporton the financ ials tatements ofthe C harity forthe yearend ed 31 Ju ly 20 22, whic hare as s etou ton pages 8 to 12.
## **Respective responsibilities of trustees and examiner**
The tru s tees are res pons ible forthe preparation ofthe ac c ou nts . The tru s tees c ons id erthatan au d itis not requ ired forthis yearu nd ers ec tion 144 (1)ofthe C harities A c t20 11 (the 20 11 A c t)and thatan ind epend ent examination is need ed .
H avings atis fied mys elfthatthe C harity is nots u bjec tto au d itand is eligible forind epend entexamination, itis my res pons ibility to:
- examine the ac c ou nts u nd ers ec tion 145 ofthe 20 11 A c t;
- to follow the proc ed u res laid d own in the generalD irec tions given by the C harity C ommis s ion u nd er s ec tions 145 (5)and 152 (5)ofthe 20 11 A c t; and
- to s tate whetherpartic u larmatters have c ome to my attention.
## **Basis of independent examiner’s report**
M y examination was c arried ou tin ac c ord anc e withthe GeneralD irec tions given by the C harity C ommis s ioners . A n examination inc lud es a review ofthe ac c ou ntingrec ord s keptby the c harity and a c omparis on ofthe ac c ou nts pres ented withthos e rec ord s . Itals o inc lud es c ons id eration ofany u nu s u alitems ord is c los u res in the financ ials tatements , and s eekingexplanations from you as Tru s tees c onc erningany s u c hmatters . The proc ed u res u nd ertaken d o notprovid e allthe evid enc e thatwou ld be requ ired in an au d it, and c ons equ ently, no opinion is given as to whetherthe financ ials tatements pres enta ‘ tru e and fair’ view and the reportis limited to thos e matters s etou tin the s tatementbelow.
## **Independent examiner’s statement**
In c onnec tion withmy examination, no matterhas c ome to my attention:
- (a) whic hgives me reas onable c au s e to believe thatin any materialres pec tthe requ irements : (i) to keepac c ou ntingrec ord s in ac c ord anc e withs ec tion 130 ofthe A c t; and
- (ii) to prepare financ ials tatements whic hac c ord withthe ac c ou ntingrec ord s and to c omply withthe ac c ou ntingrequ irements ofthe A c tand withthe method s and princ iples ofthe S tatementof Rec ommend ed P rac tic e: A c c ou ntingand Reportingby C harities have notbeen met; or
- (b) to whic h, in my opinion, attention s hou ld be d rawn in ord erto enable a properu nd ers tand ingofthe financ ials tatements to be reac hed .
N ame: M ic haelP innerA C A
Relevantprofes s ionalbod y: Ins titu te ofC hartered A c c ou ntants in England and W ales A d d res s : Errington L angerP inner P yramid H ou s e 954 H ighRoad L ond on N 12 9RT
D ate: 31 M ay 20 23
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## **DONOR CONCEPTION NETWORK**
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## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 JULY 2022**_
**____________________________________________________________________________________**
||**Unrestricted**|**Restricted**
**Total**|**Restricted**
**Total**|**Total**|
|---|---|---|---|---|
||**Funds**|**Funds**|**2022**|**2021**|
||**£**|**£**|**£**|**£**|
|**Incoming resources**|||||
|D onations and s u bs c riptions|138 0 65|-|138 0 65|111 0 18|
|P u blic ation s ales|38 263|-|38 263|43 532|
|Grants|-|-|-|30 7 50|
|O therinc ome|7 2 28 5|-|7 2 28 5|65 259|
||_______|_______|_______|_______|
|**Total incoming resources**|248 613|-|248 613|250 559|
||_______|_______|_______|_______|
|**Resources expended**|||||
|S taffand management|118 233|-|118 233|129 37 0|
|O perations|131 624|9 496|141 120|8 4 494|
||_______|_______|_______|_______|
|**Total resources expended**|249 8 57|9 496|259 353|213 8 64|
|Trans fers between fu nd s|-|-|-|-|
||_______|_______|_______|_______|
|**Net incoming/(outgoing)/resources**|||||
|**for the year ended 31 July 2022**|(1 244)|(9 496)|(10 7 40 )|36 695|
|**Fund balances brought forward**|||||
|**at 1 August 2021**|52 664|38 7 68|91 432|54 7 37|
||_______|_______|_______|_______|
|**Fund balances carried forward**|||||
|**at 31 July 2022**|51 420|29 27 2|8 0 692|91 432|
||======|======|======|======|
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## **DONOR CONCEPTION NETWORK**
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## **BALANCE SHEET** _**AS AT 31 JULY 2022**_
**____________________________________________________________________________________**
||||**2022**||**2021**|
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Current assets**||||||
|C as hatbankand in hand||8 0 692||91 432||
|||_______||_______||
|**Current liabilities**||||||
|C red itors amou nts falling||||||
|d u e within one year||-||-||
|||_______||_______||
||||_______||_______|
|**Net current assets**|||8 0 692||91 432|
||||======||======|
|**Income funds**||||||
|Res tric ted fu nd s|**2**||29 27 2||38 7 68|
|Unres tric ted fu nd s|**2**||51 420||52 664|
||||_______||_______|
||||8 0 692||91 432|
||||======||======|
The financ ials tatements were approved by the Tru s tees on 31 M ay 20 23
S D ean **Trustee**
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## **DONOR CONCEPTION NETWORK**
**____________________________________________________________________________________**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2022**_
**____________________________________________________________________________________**
## **1. Accounting policies**
## **1.1 Basis of preparation**
The ac c ou nts have been prepared in ac c ord anc e withthe C harities A c t20 11 and “A c c ou ntingand Reportingby C harities : S tatementofRec ommend ed P rac tic e applic able to c harities preparingtheir ac c ou nts in ac c ord anc e withthe Financ ialReportingS tand ard applic able in the UK and Repu blic of Ireland (FRS 10 2)”(as amend ed forac c ou ntingperiod s c ommenc ingfrom 1 Janu ary 20 16). The c harity is a P u blic B enefitEntity as d efined by FRS 10 2.
The c harity has taken ad vantage ofthe provis ions in the S O RP forc harities applyingFRS 10 2 Upd ate B u lletin 1 notto prepare a S tatementofC as hFlows .
The ac c ou nts have d eparted from the C harities (A c c ou nts and Reports )Regu lations 20 0 8 only to the extentrequ ired to provid e a tru e and fairview. This d epartu re has involved followingthe S tatementof Rec ommend ed P rac tic e forc harities applyingFRS 10 2 ratherthan the vers ion ofthe S tatementof Rec ommend ed P rac tic e whic his referred to in the Regu lations bu twhic hhas s inc e been withd rawn.
The ac c ou nts are prepared in s terling, whic his the fu nc tionalc u rrenc y ofthe c harity. M onetary a mou nts in thes e financ ials tatements are rou nd ed to the neares t£ .
The ac c ou nts have been prepared u nd erthe his toric alc os tc onvention. The princ ipalac c ou nting polic ies ad opted are s etou tbelow.
## **1.2 Going concern**
A tthe time ofapprovingthe ac c ou nts , the tru s tees have a reas onable expec tation thatthe c harity has ad equ ate res ou rc es to c ontinu e in operationalexis tenc e forthe fores eeable fu tu re. Thu s the tru s tees c ontinu e to ad optthe goingc onc ern bas is ofac c ou ntingin preparingthe ac c ou nts .
## **1.3 Charitable funds**
Unres tric ted fu nd s are available foru s e atthe d is c retion ofthe tru s tees in fu rtheranc e oftheir c haritable objec tives u nles s the fu nd s have been d es ignated forotherpu rpos es .
Res tric ted fu nd s are s u bjec tto s pec ific c ond itions by d onors as to how they may be u s ed . The pu rpos es and u s es ofthe res tric ted fu nd s are s etou tin the notes to the ac c ou nts .
## **1.4 Incoming resources**
Inc ome is rec ognis ed when the c harity is legally entitled to itafterany performanc e c ond itions have been met, the amou nts c an be meas u red reliably, and itis probable thatinc ome willbe rec eived .
C as hd onations are rec ognis ed on rec eipt. O therd onations are rec ognis ed onc e the c harity has been notified ofthe d onation, u nles s performanc e c ond itions requ ire d eferralofthe amou nt. Inc ome tax rec overable in relation to d onations rec eived u nd erGiftA id ord eed s ofc ovenantis rec ognis ed atthe time ofthe d onation.
L egac ies are rec ognis ed on rec eiptorotherwis e ifthe c harity has been notified ofan impend ing d is tribu tion, the amou ntis known, and rec eiptis expec ted . Ifthe amou ntis notknown, the legac y is treated as a c ontingentas s et.
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## **DONOR CONCEPTION NETWORK**
**____________________________________________________________________________________**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**_
**____________________________________________________________________________________**
## **1.5 Resources expended**
Res ou rc es expend ed are rec ognis ed in the period in whic hthey are inc u rred . Res ou rc es expend ed inc lud e attribu table VA T whic hc annotbe rec overed .
## **1.6 Tangible fixed assets**
Tangible fixed as s ets are initially meas u red atc os tand s u bs equ ently meas u red atc os torvaluation, netofd eprec iation and any impairmentlos s es .
D eprec iation is rec ognis ed s o as to write offthe c os torvaluation ofas s ets les s theirres id u alvalues overtheiru s efu llives on the followingbas es :
O ffic e equ ipment - 15% red u c ingbalanc e
The gain orlos s aris ingon the d is pos alofan as s etis d etermined as the d ifferenc e between the s ale proc eed s and the c arryingvalue ofthe as s et, and is rec ognis ed in netinc ome /(expend itu re)forthe year.
## **1.7 Cash and cash equivalents**
C as hand c as hequ ivalents inc lud e c as hin hand , d epos its held atc allwithbanks , others hort-term liqu id inves tments withoriginalmatu rities ofthree months orles s , and bankoverd rafts . B ank overd rafts are s hown within borrowings in c u rrentliabilities .
## _**Basic financial assets**_
B as ic financ ialas s ets , whic hinc lud e d ebtors and c as hand bankbalanc es , are initially meas u red at trans ac tion pric e inc lud ingtrans ac tion c os ts and are s u bs equ ently c arried atamortis ed c os tu s ingthe effec tive interes tmethod u nles s the arrangementc ons titu tes a financ ingtrans ac tion, where the trans ac tion is meas u red atthe pres entvalue ofthe fu tu re rec eipts d is c ou nted ata marketrate of interes t. Financ ialas s ets c las s ified as rec eivable within one yearare notamortis ed .
## _**Basic financial liabilities**_
B as ic financ ialliabilities , inc lud ingc red itors and bankloans are initially rec ognis ed attrans ac tion pric e u nles s the arrangementc ons titu tes a financ ingtrans ac tion, where the d ebtins tru mentis meas u red at the pres entvalue ofthe fu tu re payments d is c ou nted ata marketrate ofinteres t. Financ ialliabilities c las s ified as payable within one yearare notamortis ed .
Trad e c red itors are obligations to pay forgood s ors ervic es thathave been ac qu ired in the ord inary c ou rs e ofoperations from s u ppliers . A mou nts payable are c las s ified as c u rrentliabilities ifpaymentis d u e within one yearorles s . Ifnot, they are pres ented as non-c u rrentliabilities . Trad e c red itors are rec ognis ed initially attrans ac tion pric e and s u bs equ ently meas u red atamortis ed c os tu s ingthe effec tive interes tmethod .
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## **DONOR CONCEPTION NETWORK**
**____________________________________________________________________________________**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2022 (CONTINUED)**_
**____________________________________________________________________________________**
## **2. Analysis of charitable funds**
## **Analysis of unrestricted funds movements**
||**Balance at**|**Incoming **|**Resources**|**Balance at**|
|---|---|---|---|---|
||**1 August 2021**|**resources expended**||**July 31 2022**|
||**£**|**£**|**£**|**£**|
|Generalfu nd|52 664|248 613|(249 8 57 )|51 420|
||______|______|______|_______|
||52 664|248 613|(249 8 57 )|51 420|
||======|======|======|=======|
|**Analysis of restricted funds**|**movement**||||
||**Balance at**|**Incoming **|**Resources**|**Balance at**|
||**1 August 2021**|**resources**|**expended**|**July 31 2022**|
||**£**|**£**|**£**|**£**|
|A prilTru s tFilm P rojec t|10 448|-|(5 0 14)|5 434|
|D igitalFu nd|25 8 20|-|(4 48 2)|21 338|
|30 thA nnivers ary Fu nd|2 50 0|-|-|2 50 0|
||______|______|______|_______|
||38 7 68|-|(9 496)|29 27 2|
||======|======|======|=======|
## **Analysis of restricted funds movement**
## **Name of the fund**
## **Description, nature and purpose of the fund**
A prilTru s tFilm P rojec t Grantto allow the remakingofou rTellingand Talkingfilm whic hwe u s e in ou rworks hops D igitalFu nd W ebs ite and D igitalis ation projec t 30 thA nnivers ary Fu nd Grantto s u pportannivers ary projec tin 20 23
## **3. Staff costs**
The average weekly nu mberofemployees remu nerated d u ringthe year, c alc u lated on a fu lltime equ ivalentbas is , was 4 (20 21 –4).
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