2022-03-31-accounts

Registered number: 3438264 Charity number: 1066856

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

CONTENTS

	Page
Reference and administrative details of the company, its Trustees and advisers	1 - 2
Trustees' report	3 - 6
Independent examiner's report	7
Statement of financial activities	8
Income and expenditure account	9
Balance sheet	10 - 11
Notes to the financial statements	12 - 21

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees

Jan Kottner, Germany - President Dimitri Beeckman, Belgium - Immediate past President (appointed 12 September 2018) - Susanne Coleman, UK Treasurer (appointed 26 September 2016) - Alison Porter Armstrong, UK Co Treasurer (appointed 26 September 2017) - Zena Moore, Ireland Chair Scientific Commitee (resigned 23 September 2021) Peter Worsley, UK Katrin Balzer, Germany - Co Chair Guidelines Commitee (resigned 23 September 2021) Andrea Pokorna, Czech Republic - Chair EPUAP 2020

Nils Lahmann, Germany - Chair Research Committee (resigned 23 September 2021) - Steven Smet, Belgium Chair Education Commitee (resigned 23 September 2021) Ulrika Kallman, Sweden (resigned 23 September 2021) Amit Gefen, Israel Serena Crucianelli, Italy Marie Line Gaubert, France Ida Marie Bredesen, Norway Paolo Alves, Portugal Britt Hansen, Denmark - Dominique Siguado Roussel, France (resigned 23 September 2021) Lucie Charbonneau, Switserland (appointed 17 September 2019) Guido Ciprandi, Italy (appointed 17 September 2019) Joan-Enric Torra i Bou, Spain (appointed 25 September 2020) Kirsti Ahmajaarvi, Finland (appointed 25 September 2020) Beata Gress Halasz, Slovakia (appointed 25 September 2020) Helen Strapp, Ireland (appointed 25 September 2020) Camilla Leerskov Soerensen, Denmark (appointed 25 September 2020) Maarit Ahtiala, Finland (appointed 23 September 2021) Carina Baath, Sweden (appointed 23 September 2021) Jane Nixon, UK (appointed 23 September 2021) Knaerke Soegaard, Denmark (appointed 23 September 2021) Tom O'Connor, Ireland (appointed 23 September 2021) Pierre-Yves Rohan, France (appointed 23 September 2021)

Page 1

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

Company registered
number	3438264
Charity registered
number	1066856
Registered office	Clinical Trials Research Unit
	University of Leeds
	Leeds
	West Yorkshire
	LS2 9JT
Chief executive officer	Jan Kottner
Accountants	Birgitte Toft Accountancy Limited
	Accountants
	29 Tweedy Street
	Wilsden
	Bradford
	West Yorkshire
	BD15 0AE
Bankers	Natwest Bank
	Keighley (A) Branch
	63 North Street
	Keighley
	West Yorkshire
	BD21 3SB

Page 2

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their annual report together with the financial statements of the European Pressure Ulcer Advisory Panel Charity for the year 1 April 2021 to 31 March 2022. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The European Pressure Ulcer Advisory Panel’s objective is to provide relief for persons suffering from or at risk of pressure ulcers in particular through research and education of the public.

The major activities of the charity is to provide a platform for clinicians, researchers, educators, policy makers, industry and the public to collaboratively work on improved health outcomes for those at risk or suffering from pressure ulcers. EPUAP provides EU wide education and campaigns with accessible resources for clinicians and the public and supports international and interdisciplinary research activities and partnerships. An important focus is the development of cross-continent international clinical guidelines to support practitioners in making informed decisions about interventions for prevention and treatment (visit www.epuap.org/).

The most recent, 3rd edition, clinical guidelines co-published by EPUAP in collaboration with the American organisation the National Pressure Injury Advisory Panel (NPIAP) and the Pan Pacific Pressure Injury Alliance (PPPIA) in 2019, have since been translated into 19 languages and have sold 5551 Clinical guidelines and 8521 Quick Reference Guidelines copies worldwide. This has been the result of concerted effort by the Charity to maintain contemporaneous guidelines to effect societal change and to use electronic methods to support the dissemination of the guidelines. The 2019 clinical guidelines has also an app that makes the content easily available to healthcare professionals.

The critical importance of international collaboration with other partnership organisations has been built upon further in our activities with the NPIAP through the Prophylactic Dressing Standards Initiative. This initiative positions EPUAP as one of the key stakeholders in this task force over the next 3 years in developing ‘gold standards’ for prophylactic dressings.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity PB2)'.

Page 3

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

b. Main activities undertaken to further the company's purposes for the public benefit

IThe following major meetings were organised and conducted successfully:

• EPUAP Annual Meeting, 18 – 19 October 2021.The main theme of the programme was INNOVATION THROUGH NECESSITY: Lessons learned in the past for a brighter future for pressure ulcer prevention and treatment. The meeting was attended by 300 participants (originally planned for Prague). It was originally planned for Prague but held virtually because of the pandemic. • EPUAP Focus Meeting was held 26 May 2022. The meeting focused on topics such as patient safety and quality management, pressure ulcer guidelines, health technologies at bedsides and others and it was attended by 200 participants (originally planned for Sønderborg but held virtually because of the pandemic).

The EPUAP 2022 annual meeting will be our first face-to-face annual meeting since the COVID-19 pandemic and is planned to take place in Prague, 14 – 16 September 2022. The theme is Innovation and guidelines to improve patient outcomes: a journey to travel together in the light of new challenges!

EPUAP has also organised a series of 3 podcasts and 1 webinars and podcasts on topics related to pressure ulcer prevention and treatment. The webinars and podcasts contribute to the EPUAP online resources that are freely available to all healthcare professionals and the sessions are led by experts in the field.

Achievements and performance

a. Main achievements of the company

The EPUAP is growing and becomes stronger and more influential each year. The role of EPUAP in creating awareness to the pressure ulcer problem, in stimulating basic and clinical research and in developing and implementing guidelines are pivotal in Europe and worldwide. One example for our far-reaching activities is the ‘Stop Pressure Ulcer Day’ initiative which continues to be an enormous success globally, with clinical and academic lectures and workshops, companies holding educational events, and considerable coverage in electronic and traditional healthcare media.

EPUAP faciliatates collaboration of researchers from associated countries via its Research Project Collaboration funding and Exchange Scholarships for students. Some of the intended collaborations have been delayed due to travel restrictions imposed by the COVID-19 pandemic.

EPUAP also provided funding to support COVID-19 research, relating to pressure ulcer incidence and prevalence in ICUs, being led by a Portuguese and Swedish research group.

Having contributed to the realization of the updated Clinical Practice Guideline and Quick Reference Guideline together with NPIAP and PPPIA (launched in November 2019), EPUAP continue to support further planned updates, the translation into different langauages and dissemination via conferance presentations and poscasts. The updated methodology for the 2024 international guideline has been developed already.

The EPUAP is delighted to lead all the above initiatives and to pave the way towards new means, science, technologies and guidelines to prevent or minimize the impact of pressure ulcers on vulnerable populations.

Page 4

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance (continued)

b.

In the period 2020 - 2022, EPUAP focused on collaborative partnerships, transparency and communication, digitalisation and sustainability.

EPUAP Board of Trustees

The Board of Trustees is tasked with delivering the President’s vision and the 25 members represent 16 European Countries enabling penetration of the Charity activities across Europe. The activities of the Charity are delivered through 4 committees (Research; Education; Scientific; Guidelines) which are chaired and co-chaired by members of the Board of Trustees on a voluntary basis.

c. Review of activities

The EPUAP is a thriving society, which is constantly growing in size and influence, and will continue to expand and increase its impact related to the awareness to pressure ulcers, education, research and clinical guidelines, as well as involvement of industry - which sets higher standards for patient management and care. We will continue to lead in all the above aspects across Europe.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The charity reported net incoming resources of £9,344 for the year 2022 (2021: £26,321). The funds of the charity are continually monitored by the trustees.

It is a financial imperative of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately six months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs and cover publication expenses. The trustees are pleased to have been able to continue to maintain this position despite the financial challenges of the past year arising from managing the activities of the Charity during the pandemic.

This report has been prepared in accordance with the provisions of section 419(2) of the Companies Act 2006 relating to small companies.

Structure, governance and management

a. Constitution

European Pressure Ulcer Advisory Panel Charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

Page 5

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management (continued)

b. Methods of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

c. Financial risk management

The Trustees have identified the major risks which the charity faces and are taking steps to mitigate those risks.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles of the Charities SORP (FRS 102);

• make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 15 September 2022 and signed on their behalf by:

Jan Kottner

Page 6

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

Independent examiner's report to the Trustees of European Pressure Ulcer Advisory Panel Charity ('the company')

I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 March 2022.

Responsibilities and basis of report

As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the 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 the company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those 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; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with 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.

This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.

Signed: Dated: 15 September 2022

Birgitte Toft Accountancy Limited

MAAT MATT

Page 7

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Note Income from: Donations and legacies 2 Other trading activities 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted funds 2022 £ 26,269 30,810 57,079 47,734 47,734 9,345 302,016 9,345 311,361	Total funds 2022 £ 26,269 30,810 57,079 47,734 47,734 9,345 302,016 9,345 311,361	Total funds 2021 £ 19,883 57,085 76,968
			50,648 50,648
			26,320
			275,696 26,320 302,016

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 12 to 21 form part of these financial statements.

Page 8

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY

(A company limited by guarantee)

SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Note Gross income in the reporting period Less: Total expenditure Net income for the reporting period	Total funds 2022 £ 57,079 (47,734) 9,345	Total funds 2021 £ 76,968 (50,648) 26,320

The notes on pages 12 to 21 form part of these financial statements.

Page 9

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) REGISTERED NUMBER: 3438264

BALANCE SHEET AS AT 31 MARCH 2022

Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 12 Unrestricted funds 12 Total funds	7,838 305,708 313,546 (2,233)	2022 £ 48 48 311,313 311,361 311,361 311,361 - 311,361 311,361	(3,695) 307,880 304,185 (2,233)	2021 £ 64 64 301,952 302,016 302,016 302,016 - 302,016 302,016

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 15 September 2022 and signed on their behalf by:

Page 10

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) REGISTERED NUMBER: 3438264

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2022

Jan Digital unterschrieben von Jan Kottner Jan Kottner Kottner Datum: 2022.10.11 12:11:30 +02'00'

The notes on pages 12 to 21 form part of these financial statements.

Page 11

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

European Pressure Ulcer Advisory Panel Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment - 15% R.B.

Page 12

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting policies (continued)

1.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

1.8 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

2. Income from donations and legacies

	Unrestricted	Total
	funds	funds
	2022	2022
	£	£
Sponsorships	26,269	26,269

Page 13

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Income from donations and legacies (continued)

	Unrestricted	Total
	funds	funds
	2021	2021
	£	£
Sponsorships	19,883	19,883

3. Income from other trading activities Income from fundraising events

Membership Conference & Events Guidelines Membership Conference & Events Currency Gain Guidelines	Unrestricted funds 2022 £ 2,488 21,506 6,816 30,810 Unrestricted funds 2021 £ 3,810 5,498 1,239 46,538 57,085	Total funds 2022 £ 2,488 21,506 6,816 30,810
		Total funds 2021 £ 3,810 5,498 1,239 46,538 57,085

Page 14

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. Analysis of expenditure on charitable activities

Summary by fund type

Pressure ulcer relief advice Research Pressure ulcer relief advice Research	Unrestricted funds 2022 £ 39,212 8,522 Unrestricted funds 2021 £ 46,343 4,305 50,648	Total funds 2022 £ 39,212 8,522
		Total funds 2021 £ 46,343 4,305 50,648

5. Analysis of expenditure by activities

Pressure ulcer relief advice Research	Activities undertaken directly 2022 £ 2,598 8,523 11,121	Support costs 2022 £ 36,614 - 36,614	Total funds 2022 £ 39,212 8,523 47,734

Page 15

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

5. Analysis of expenditure by activities (continued)

Pressure ulcer relief advice Research	Activities undertaken directly 2021 £ 2,772 4,305 7,077	Support costs 2021 £ 43,571 - 43,571	Total funds 2021 £ 46,343 4,305 50,648

6. Independent examiner's remuneration

	2022	2021
	£	£
Fees payable to the company's independent examiner for the independent
examination of the company's annual accounts	1,440	1,440

7. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 March 2022, expenses totalling £ 0 were reimbursed or paid directly to 31 Trustees (2021 - £0 to 28 Trustees) . Expenses consist of meeting and travel expenses.

8. Tangible fixed assets

Cost or valuation At 1 April 2021 At 31 March 2022	Office equipment £ 209
	209

Page 16

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. Tangible fixed assets (continued)

Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 9. Debtors Due after more than one year Other debtors Due within one year Trade debtors Other unallocated 10. Creditors: Amounts falling due within one year Accruals and deferred income	2022 £ 9,135		Office equipment £ 145 16 161 48 64 2021 £ - - (3,695) - (3,695) 2021 £ 2,233

Page 17

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Financial instruments

	2022	2021
	£	£
Financial assets
Financial assets measured at fair value through income and expenditure	305,708	307,880

Financial assets measured at fair value through income and expenditure comprise of cash and bank.

Page 18

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

12. Statement of funds Statement of funds - current year

Unrestricted funds General Funds - all funds General Funds 1	Balance at 1 April 2021 £ 302,016 - 302,016	Income £ 123,503 (66,424) 57,079	Expenditure £ (96,286) 48,552 (47,734)	Balance at 31 March 2022 £ 329,233 (17,872) 311,361

Page 19

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

12. Statement of funds (continued)

Statement of funds - prior year

				Balance at
	Balance at			31 March
	1 April 2020	Income	Expenditure	2021
	£	£	£	£
Unrestricted funds
General Funds - all funds	275,696	76,968	(50,648)	302,016

13. Summary of funds

Summary of funds - current year

General funds Summary of funds - prior year General funds	Balance at 1 April 2021 £ 302,016 Balance at 1 April 2020 £ 275,696	Income £ 57,079 Income £ 76,968	Expenditure £ (47,734) Expenditure £ (50,648)	Balance at 31 March 2022 £ 311,361
				Balance at 31 March 2021 £ 302,016

Page 20

EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted funds 2022 £ Tangible fixed assets 48 Debtors due after more than one year 9,135 Current assets 304,411 Creditors due within one year (2,233) Total 311,361	Total funds 2022 £ 48 9,135 304,411 (2,233) 311,361

Analysis of net assets between funds - prior year

Tangible fixed assets Current assets Creditors due within one year Total	Unrestricted funds 2021 £ 64 304,185 (2,233) 302,016	Total funds 2021 £ 64 304,185 (2,233) 302,016

Page 21