Registered number: 3438264 Charity number: 1066856 EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantse) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limited by guarantee) CONTENTS Page Reference and admlnistrative details of the company, Its TNstees and advlseryd Trusteos. report Indepondent examlnerfs report Statement of financial activities Income and expenditure account Balance 8heet 10 Notes to the financial statements 13-22
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 2023 TrusteOS Jan Kottner, Germany- President Andrea Pokorna, Czech Republic- President elect Susanne Coleman, UK- Chair EPUAP 2023 Annual Meeting Alison Porter Armstrong. UK - Treasurer lappointed 26 September 20171 Jane Nixon, UK- Co-treasurer & Chair of the Guidelines Committee (appointed 23 September 20211 Tom O'connor, Ireland September 20211 Pierre-yves Rohan, France September 20211 Dimilri Beeckman, Belgiun - Co-chair of Research Committee Beata Gress Halasz, Slovakia - Chair of the EdLtcation81 Committee (appointed 25 September 20201 Steven Smat, Belgium September 20221 Peter Worsley, UK Amit Gefen, Israel Serena Crucianelli, Italy Marie Line Gaubert, France Ida Marie Bredesen. Norway Paolo Alves, Portugal Britt Hansen, Denmark Lucie Charbonneau, Switterland (appointed 17 September 20191 Guido Ciprandi, Italy lappoinled 17 September 2019} Joan-Enric Torra i Bou, Spain lappoinled 25 September 2020) Kirsli Ahmajaarvi, Finland (appointed 25 September 20201 Helen Strapp, Ireland lappoinled 25 September 20201 Camilla Leerskov Soerensen, Denmark lappoinled 25 September 2020) Maaril Ahtiala, Finland lappointed 23 September 20211 Carina Baath, Sweden (appointed 23 September 20211 Knaerke Soegaard, Denmark lappointed 23 September 20211 Co-chair of Scientific Committee (appointed 23 Chair of Research Committee lappointed 23 Ctrchair of the Educational Commitee lappointed 15 Page 1
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY {A company limited by guarantee) Company registered number 3438264 Charity reglstered number 1C66856 Reglstered offlce Clinical Trials Research Unit University of Leeds Leeds Wesl Yorkshire LS2 9JT Chief executive officer Jan Kottner Accountants Birgitte Toft Accountancy Limited Accounlanls 29 Tweedy Street Wilsden Bradford West Yorkshire 8D150AE Bankers Nalwesl Bank Keighley IA) Branch 63 North Street Keighley West Yorkshire BD213SB Page 2
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company Ilmited by guarantee TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Trustees present their annual report together with the financial statements of the European Pressure Ulcer Advisory Panel Charity for the year 1 April 2022 to 31 March 2023. 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 statement$ of the charitable company comply with the current stalulory requirements, the requirements of the charitable company's governing document and the provisions of the Slalement of Recomrrended Practice ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 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 20( (Strategic Report and Directors, Report) Regulations 2013 has been omitted. Page 3
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Objectives and actlvlti•$ a. Poll¢les 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 p8rti¢ular through research and education of the public and by influencing pressure ulcer policy In all European countries towards an adequate patient cenlred and cosl-effective pressure ulcer care. The major acb'vty of the charity is to provides 8 platform for clinicians, researchers, educators, policy makers, industry. and the public lo collaboratively work on improved health outcomes for those al 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<onlinent international clinical guidelines lo support practitioners in making informed decisions about interventions for prevention and treatment Ivisil www.epuap.orgll. The most recent. 3rd edition, clinical guidelines co-published by EPUAP in collaboration with the American organisab'on the National Pressure Injury Advisory Panel INPIAPI and the Pan Pacific Pressure Injury Allian {PPPIAI in 2019, have Since been translated into 19 languages and have distributed 6456 Clinical guidelines and more than 100.000 Quick Reference Guidelines downloaded worldwde. This has been the result of cOnrted 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 have also an app that makes the content easily available to healthcare professionals. Having contributed to the realization of the updated Clinical Practice Guideline and Quick Refence Guideline together with NPIAP and PPPIA (launched in November 20191, EPUAP conts'nue lo support further planned updates, the translation into different langauages and dissemination via conference presentations and poscasts. The updated methodology lor the 2024 international guideline has been developed already and the guideline work started. The critical importance of international collatioration with other partnership organisalions has been built upon further in our activities with the NPIAP through the Prophylactic Dressing Standards Inilialive. This initiative positions EPUAP as one of the key stakeholders in this task force in a 3-year programme12021-20241 of work lo develop '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 PB21'. Page 4
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY {A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Objectives and activities Icontlnuedl b. Main aetlvities undertaken to further the company's purposes for tho public benefit The following major meetings were organised and conducted successfully.. The EPUAP 2022 annual meeb'ng was held in Prague 14 - 16 September 2022 as the first face-to-face annual meeting since the COVID-19 pandemic. The theme was Innovation and guidelines lo improve patient outcomes.. a journey lo travel together in the light of new Challengesl The ¢onference is organized in partnership with the Czech Wound Mana9ement Association. The meeting was attended by 480 delegates from 40 countries, 161 abstract5 were accepted and presented as free paper or posters during the conferen programme. The following awards were assigned - best oml presentation, best poster presentation and be51 student pSentatIOn, as well 85 the EPUAP 2022 Investator Award and the Quality Improvement Project Award. The next EPUAP annual meeting will tske place in Leeds, United Kingdom, between 13 - 15 September 2023. The main topic of the conference is Innovations in Pressure Ulcer Prevention and Treatment. The conference is organized in partnership with the Society of Tissue Viability. Achievemonts 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 lo the pressure Ulr problem, in stimulating basic and clinical research and in developing and implementing guidelines are pThe EPUAP is growing fast and becomes Stronger and more influential each year. The roles of EPUAP in creating awareness lo the pressure Ulr problem, in stimulating basic and clinical research and in developing guidelines are pivotal in Europe and worldwide. One example for our far-reaching activities is the 'Stop Pressure Ulcer Day, initiative which continues lo 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. The next Slop Pressure Ulcers Day will be on 16th November 2023. EPUAP faciliatates collaboration of researchers from associated countries via ils Research Project Colaboration funding and Exchange S¢holarships for students Some of the intended collaborations have been delayed due to travel restrictions imposed by the COVID-19 pandemic. The COVID-19 research, relating to pressure ulcer incidence and prevalence in ICUS, and funded by EPUAP, was carried on under the lead of the Portuguese and Swedish research groups. The preliminary results of the study were presented at the EPUAP Annual Meeting in Prague 2023. The final study will be published in a joumal of specialty. The EPUAP is delighted to lead all the above initiatives and lo pave the way towards new means, science, technologies and guidelines lo prevent or minimize the impact of pressure ulcers on vulnerable populations. Page S
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limited by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Achlevements and perfom)ance {continued) EPUAP President's vision for 2022-2023 In the period 2020 2022, EPUAP focused on collaborative partnerships, transparency and communication, digitslisation 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 penelralion of the Charity activities across Europe. The activities of the Charity are delivered through 4 commillees IResearch,' Education., Scientific,. Guidelines) which a chaired and co-chaired by member5 of the Board of Trustees on a voluntary basis. c. Review of a¢tlvities The EPUAP is a thriving society, which is constantly growing in ssze and influence, and will continue lo expand and increase its impact related lo the awareness lo pressure ulcers, education. research and clinical guidelines, as well as involvement of industry which sets higher standards for pab'enl management and care. We will continue lo lead in all the above aspects across Europe. Flnanclal review . Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resoUrS lo continue in operational existence for the foreseeable future. For this reason, they continue lo adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going ctsncern basis can be found in the accounting policies. b. Roserves pollcy The charity reported nel incoming resources of £ 45,646 for the year 2023 12022.. £9.3441. The funds of the charity are continually monitored by the Iruslees. It is a financial imperative of the charity lo maintain unreslricled funds, which are the free resetves of the charity, at a level which equates lo approximately six months unrestricted expenditure. This provides sufficient funds tr) cover management and administration and support costs and cover publication expenses. The trustees are pleased to have been able to continue lo 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 accordan with the provisions of section 419121 of the Companies Act 2006 relating lo small companies. Page 6
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EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARI IA company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023 Independent examinerfs report to the Tru$tees of European pSsUre Ulcer Advlsory Panel Charity {'the company.) I report to the charity Trustees on my examination of the account5 of the company for the year ended 31 March 2023. Rosponsibilitigs and basis of report As the Trustees of the company18nd ils directors for the purposes of company lawl you are responsible for ths preparation of the accounts in accordance with the requirements of the Companies Aet 20061'lhe 2006 Acl'l. Having satisfied myself that the a¢counts of the company are not qUired 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'y accounts carried out under section 145 of the Ch8ritie5 Act 2011 I'lhe 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Cornmission under section 14515llbl of the 2011 Act. Independent examinevs statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause lo believe. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act.. or the accounts do not accord with those records,. or the accounts do not eomply with the accounting requirements of section 396 of the 2006 Act other Ihar any requirement that the accounts give a 'lrue and fair view which is not a matter considered as part o-. an independent examination", or the accounts have not been prepared in accordance with the methods and principles of the Statement ol Recommended Practice for accounting and reporting by charities lapplicable to charib'es preparing their accounts in a¢cordance with the Financial Reporting Stsndard applicable in the UK and Republic on Ireland IFRS 10211. I have no ¢oncerns and have come across no other matters in conneelion with the examination lo whictr. attention should be drawn in this report in order lo enable a proper unclerstanding 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 Charitiei (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might slate lo the company's Trustees those matters l am required lo stale to them ln an Independent examiner's report and for no other Purpose. To the fullest extent permitted by law, I do not accept or assume responsibility lo anyone other than_ the company and the Gompany's Trustees as a body. for my work or for this report. Signed.. Dated.. Birgitte Toft Accountsncy Limited MAAT MA Page 8
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limitsd by guarantee) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 Unrestrieted funds 2023 Total funds 2023 Total funds 2022 Note Incomè from: Donations and legacies Other trading activities 29,708 15,938 29.708 15.938 26.269 30.810 Total income 45.646 45,646 57,079 Expendlture on: Charitable acts"vities SO,739 50,739 47,734 Total expenditure 50,739 50.739 47,734 Net movement in funds 15,0931 15,0931 9,345 Reconclllation of funds.. Total funds brought forward Net movement in funds 311,361 15.0931 311.361 15,0931 302,016 9,345 Total funds carried forward 306,268 306,268 37 1,361 The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 13 to 22 form part of these financial stalemenls. Page 9
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA Gompany limitèd by guarantee) SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Total funds 2023 Total fvnds 2022 Note Gross Income in the reporting period Less." Total expenditure 45.646 150.739) 57,079 (47, T34) Net expenditurellincomel for the reporting perlod 15.093> 9,345 The notes on pages 13 to 22 form part of these financial statements. Page 10
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA cornpany limited by guarantee) REGISTERED NUMBER.. 3438264 BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Note Fixed assets Tangible assets 36 48 36 48 Current assets Debtors {1,256} 309.721 7,838 305, 708 Cash al bank and in hand 308,465 313,546 Creditor5.' amounts falling due within one year 10 {2,233 (2,233) Net current assets 306,232 311,313 Total assets le88 current liabilities 306,268 311,361 Net a$$et¥ excluding penslon asset 306.268 311,361 Total net assets 306,268 311,361 Charity funds Restricted funds Unrestricted funds 12 12 306,268 311,361 Total funds 306.268 311,361 The company was entitled to exemption from audit under section 477 of the Companies Act 20C6. The members have not required the company lo obtain an audit for the year in question in accordance with sectK)n 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the A¢1 wth respect lo a¢untIng record5 and preparation of financial statements. The financial slalements have been prepared in accordan 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 2023 an& signed on their behalf by.. Page 11
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EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policigs 1.1 Basis of preparation of financial statements The financial slalements have been prepared In accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities." Statement of Recommended PractiTr applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151, the Financial Reporting Standard applie8ble in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. European Pressure Ulcer Advisory Panel Charity meets the definition of 8 public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless olheNise stsled in the relevant accounting policy. 1.2 Income All income is reco9nised once the company has entitlement to thè income, it IS Probable that the income will be received and the amount ol income receivable can be measured reliably. 1.3 Expenditurg Expenditure is recognised once there is a legal or constructive obligation lo 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 direcuy to that activity. Shared costs which contribute lo more than one activity and support costs which are not attributat)le lo a single activity are apportioned beeen those activities on 8 basis consislenl with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciats'on charges allocated on the portson of the asset's use. Expenditure on chantable 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 flxed assets and depreciation Tangible fixed assets costing £NIL or more are capilalised and recognised when future economic benefrts are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognisecj 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 lo bring a tangible fixed asset Into ils intended working condrtion should be included in the measurement of cost. Depreciation is charged so as lo allocate the cost of tangible fixed assets less their residual value over their estimated useful live5, on a reducing balance basis. Depreciation is provided on the following basis.. Office equipment Page 13
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY {A company limited by guaranto81 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollcles (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 ppaid 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 dale of acquisition or opening of the deposit or similar account. 1.7 LiabilÈties and provisions Liabilities are recognised when there is an obligation al the Balance sheet dale 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 al the amount that the company anticipates il will pay lo settle the debt or the amount il has received as advanced payments for the goods or services il musl provide. Provisions are measured at the best estimate of the amount5 required lo settle the obligation. Where the effect of the lime value of money Is material, the provision is based on the present value of those amounts, discounted al the pre-tax discount mte that reflects the risks specifi¢ lo the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finan cost. 1.8 Financial Instruments The company only has financial assets and financial liabilities of a kind that qualify as basic financial inslrumenls. Basic financial instruments are initially reccgnised al transaction value and subsequently measured al their settlement value with the exception of bank loans which are subsequently measured al amortised cost using the effective Interest rneth(. 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. Income from donations and legacles Unrestricted funds 2023 Total funds 2023 Sponsorships 29,708 29.708 Page 14
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limited by guarontee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Income from donatlons and lega¢ie$ {continuedl UnTrstri¢ted funds 2022 Total funds 2022 Sponsorships 26,269 26,269 Income from other tradlng actlvltles Incomg from fundralslng events Unrestri¢ted funds 2023 Total funds 2023 Membership Conference & Events Other 1,411 14,S26 1.411 14.526 15,938 15.938 UnStricted funds 2022 Total funds 2022 Membership Conference & Events Guidelines 2,488 27,506 6,816 2,488 21.506 6,816 30,810 30,870 Page 15
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Analy$l$ of expenditure on charitable actlvitles Summary by fund type Unrestrlcted funds 2023 Total 2023 Pressure Ulr relief advice Research 50,061 678 50,061 678 Unrestricted funds 2022 Total 2022 Pressure u[r relief adviee Research Other 39,272 8,523 (1) 39,212 8,523 47,734 47, 734 Analy$i$ of expgnditure by activities A¢tivities undertaken directly 2023 Support costs 2023 Total funds 2023 Pressure ulcer relief advice Research 3,042 677 47,020 50,062 677 3,719 47.020 50.739 Page 16
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Analysls of expendlture by a¢tlvltles Icontlnued) Activities undertaken directly 2022 Support costs 2022 Total funds 2022 Pressure ulcer lief advice Research 2,598 8,523 36.614 39.212 8,523 11.121 36,614 47,734 Independent examinerfs rèrnungration 2023 2022 Fees payable lo the company's independent examiner for the independent examination of the company's annual accounts 1,440 1,440 Trustees. remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2022- £NIL). During the year ended 31 March 2023, expenses lotalling f2,808 were reimbursed or paid directly to 8 Trustees (2022- £0 to 25 Trusleesj. Expenses consist of meeting and travel expenses. Tangible fixed assets Office equipment Cost or valuation Al 1 April 2022 209 At 31 March 2023 209 Page 17
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Tangible fixed a$$et$ Icontlnuedl Office equipment Depreciation Al 1 April 2022 Charge for the year 161 12 At 31 March 2023 173 Net book value At 31 March 2023 36 At 31 March 2022 48 Debtors 2023 2022 Due after more than one year Other debtors 5,123 9,t35 5.123 9,735 Due wlthin one year Trade debtors Other unallocated {6,3791 (1,298) 11.2561 7, 838 10. Creditors: Amounts falling due within one year 2023 2022 Awruals and deferred income 2,233 2,233 Page 18
EUROPEAN PRESSURE ULC'ER ADVISORY PANEL CHARI (A company Ilmlted by guarantee) NOTF.S TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 11. Finan¢lal Instruments 2023 2022 Financial assets Financial assets measured al fair value through income and expenditure 309,721 305, 708 Financial assets measured al fair value through income and expenditure comprise of cash and bank. Page 19
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limited by guarantefrl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 12. Statement of funds Statement of fund8 - current year Balance at 31 March 2023 Balance at 1 April 2022 Income Expgnditurg Unrestricted funds General Funds - all funds General Funds 1 311.361 123.503 177.8571 196,2861 45.547 338,578 132,3101 311.361 45,646 {50,739} 306,268 Page 20
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 12. Statement of funds (continued) Statement of funds - prior year 8818nce 81 31 March 2022 Balance al 7 April 2021 Income Expenditure Unrestricted funds General Funds - all funds 302.017 5T.079 (47. 735) 311.361 13. Summary of funds Summary of funds - current year Balance at 31 March 2023 Balance at I April 2022 Income Expenditur¢ General funds 311,361 45.646 {50.739} 306,268 Summary of fund$- prior year Balance al 31 March 2022 Balance 81 l Apnl 2021 Income Expenditure General funds 302,077 57,079 (47, 735) 311,361 Page 21
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 14. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted funds 2023 Total fund$ 2023 Tangible fixed assets Debtors due after more than one year Current assets Creditors due within one year Difference 36 5.123 303,341 12,2331 36 5,123 303,341 12,2331 Total 306,268 306,268 Analysis of net assets between funds - prior year Unrestricted funds 2022 Tot81 ftinds 2022 Tangible fixed assets Debtors due after more than one year Current assets Creditors due within one year 48 9,135 304,471 (2,233J 48 9, 135 304.411 (2,233) Total 317,361 311,361 Page 22