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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|as follows:|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|
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||||||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.|||
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|||||||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||
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|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|