2022-11-30-accounts - The Association For Palliative Medicine Of Great Britain And Ireland

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Membership for the year may be summarised	Membership for the year may be summarised	Membership for the year may be summarised	2022	2021
Full members paying	full subscription		475	480
Full members paying	reduced	subscription	348	353
Associate members			104	110
Parental Leave			14	15
Junior doctor			163	147
Medical student (free)			242	209
			1,346	1,314

					Restricted	Unrestricted	Total	Total
					funds	funds	2022	2021
				Notes			6	E
INCOME
Charitable income
Membership	subscriptions					198,396	198,396	200,689
Study days						152,805	152,805	226,767
e-ELCA					4,000		4,000	10,000
FAMCARE subscriptions						8,493	8,493	7,650
Website advertisments						2,600	2,600	4,207
Investment income						418	418	131
TOTAL INCOME					4,000	362,712	366,712	449,444
EXPEND ITURE
Charitable activities					24,447	368,035	392,482	373,873
TOTAL EXPENDITURE					24,447	368,035	392,482	373,873
Net (expenditure)/income		for the year before transfers			(20,447)	(5,323)	(25,770)	75,571
Transfers between	funds				(2,500)	2,500
NET (EXPENDITURE)/INCOME			FOR THE YEAR		(22,947)	(2,823)	(25,770)	75,571
Fund balances at 1 December 2021					170,811	546,829	717,640	642,069
FUND BALANCES	AT 36	NOVEMBER 2022		9,10	147,864	544,006	691,870	717,640

	Restricted	Unrestricted	Total
	funds	funds	2021
Notes	E	6	8
INCOME
Charitable income
Membership subscriptions		200,689	200,689
Study days		226,767	226,767
e-ELCA	10,000		10,000
FAMCARE subscriptions		7,650	7,650
Website advertisments		4,207	4,207
Investment income		131	131
TOTAL INCOME	10,000	439,444	449,444
EXPENDITURE
Charitable activities	64,984	308,889	373,873
TOTAL EXPENDITURE	64,984	308,889	373,873
NET INCOME FOR THE YEAR BEFORETRANSFERS	(54,984)	130,555	75,571
Transfer between funds	2,500	(2,500)
NET INCOME FOR THE YEAR	(52,484)	128,055	75,571
Fund balances at 1 December 2020	223,295	418,774	642,069
FUND BALANCES AT 30 NOVEMBER 2021	170,811	546,829	717,640

						2022	2021
				Notes		E	R
NET CASH FLOW PROVIDED BYOPERATING ACTIVITIES				1		(30,296)	21,762
CASH FLOWS FROM FINANCING		ACTIVITIES
	Fixed asset additions
NET CASH FLOW						(30,296)	21,762
	Change in cash and cash equivalents		in the period			(30,296)	21,762
	Cash and cash equivalent at start ofthe period					661,224	639,462
	Cash and cash equivalents at the end		ofthe period			630,928	661,224
NOTES TO THE CASHFLOW		STATEMENT FOR THE		YEAR ENDED		30 NOVEMBER 2022
1	RECONCILIATION OF NET EXPENDITURE TO NET CASH			FLOW FROM OPERAT ING ACT IVITIES
						2022	2021
						E	R
	Net movement in funds for the period					(25,770)	75,571
	Depreciation
	(Increase) / decrease in debtors					(7,444)	21,432
	Increase / (decrease) in creditors					2,918	(75,242)
	Net cash flow from operating activities					(30,296)	21,762
2	ANALYSIS OF CASH AND CASH EQUIVALENTS
						2022	2021
						E
	Cash at bank and in hand					630,928	661,224
	The APM has no debt therefore	all cash flows relate to cash at bank and			in hand.

						Surplus
STUDY DAYS AND EVENTS				Income K	Expenditure f	(deficit) K
Pain Management December 2021				158	(2,000)	(1,842)
Trainees Committee December	2021			2,229	(1,500)	729
Ethics Committee January 2022				5,473	(3,060)	2,413
PCC March 2022				124,616	(152,104)	(27,488)
APM/PCRS Research Course June		2022		4,880	(3,264)	1,616
Ethics Committee September 2022				4,849	(630)	4,219
Medical Study Update September 2022				4,122	(1,584)	2,538
PME Virtual Study October 2022				1,964	(1,572)	392
SAS Conference Study November		2022		4,082	(1,501)	2,581
Trainees Committee November	2022			432		432
				152,805	(167,215)	(14,410)
			Restricted	Unrestricted	Total	Total
CHARITABLE ACTIVITIES EXPENDITURE			funds	funds	2022	2021
			K	f	K	K
Direct Charitable Expenditure
Study days (see note 3)				167,215	167,215	126,220
e-ELCA			24,438		24,438	64,984
British Medical Journal Subscriptions				21,440	21,440	19,880
Sage Publications (Palliative Medicine	Journal)			12,360	12,360	12,200
Pharmaceutical Press				53,715	53,715	53,086
Advertising				1,875	1,875	536
Support Costs
Contribution for President and Vice
President's costs (see note 5)				28,867	28,867	18,278
Secretariat and Conference				70,009	70,009	62,349
Travel and accommodation				328	337
Office expenditure and IT support				7,109	7,109	7,980
Stationery, photocopying and printing				282	282	980
Postage				1,380	1,380	1,476
Insurance				554	554	825
Bank charges				126	126	30
Legal and professional fees						2,114
Accountancy and independent examination				2,775	2,775	2,935
			24,447	368,035	392,482	373,873

RESTRICTED FUNDS	RESTRICTED FUNDS	RESTRICTED FUNDS	RESTRICTED FUNDS					Balance at						Balance at 30	Balance at 30
							1 December 2021			Income	Expenditure		Transfers	November 2022
								f		f	f				f
BRCT								13,935			(9)				13,926
e-ELCA								156,876		4,000	(24,438)		(2,500)		133,938
								170,811		4,000	(24,447)		(2,500)		147,864
								Balance at						Balance at 30
							1 December 2020			Income	Expenditure		Transfers	November 2021
										f	f
BRCT								13,935							13,935
e-ELCA								209,360	10,000		(64,984)		2,500		156,876
								223,295	10,000		(64,984)		2,500		170,811
Breathlessness			Research Charitable			Trust	(BRCT)
The purpose		ofthis fund is for an annual				award or lecture to encourage				and promote an interest			in Breathlessness.
e-ELCA
The purpose		ofthis fund		is for an e-learning			project, End of Life		Care	for All,	commissioned	by	the Department		of Health
and delivered		by	e-LfH in	partnership	with APM.
The transfer		out ofe-ELCA reverses			the	transfer		in the prior year	reflecting a		timing difference	due to creditor payments.
UNRESTRICTED FUNDS								Balance at						Balance at 30
							1	December 2021		Income	Expenditure		Transfers	November 2022
								f		f	f				f
Education	fund							201,476	152,805		(167,215)				187,066
Other unrestricted			funds					345,353	209,907		(200,820)		2,500		356,940
								546,829	362,712		(368,035)		2,500		544,006
								Balance at						Balance at 30
							1	December 2020		Income	Expenditure		Transfers	November 2021
								f		f	f				f
Education	fund							100,929	226,767		(126,220)				201,476
Other unrestricted			funds					317,845	212,677		(182,669)		(2,500)		345,353
								418,774	439,444		(308,889)		(2,500)		546,829

ANALYSIS OF NET ASSETS BETWEEN FUNDS	ANALYSIS OF NET ASSETS BETWEEN FUNDS	Restricted	Unrestricted	TOTAL
		funds	funds	2022
Forthe	year ended 30November 2022	f	f	f
Fixed assets
Current	assets	147,864	585,306	733,170
Current	liabilities		(41,300)	(41,300)
		147,864	544,006	691,870
		Restricted	Unrestricted	TOTAL
		funds	funds	2021
Forthe	year ended 30November 202f	f	f	f
Fixed assets
Current	assets	170,811	585,211	756,022
Current	liabilities		(38,382)	(38,382)
		170,811	546,829	717,640