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
cOn￿rted 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 Refe￿nce 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 p￿SentatIOn, as well 85 the EPUAP 2022 Invest￿ator
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 Ul￿r 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 Ul￿r 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 resoUr￿S 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

Digital unterschrieben von Dr. Jan Kottner Dr. Jan Kottner Datum: 2024.01.10 15:24:43 +01'00' 



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 p￿SsUre 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

Digital unterschrieben von Dr. Jan Kottner Dr. Jan Kottner Datum: 2024.01.10 15:25:15 +01'00' 



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 be￿een 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 p￿paid 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
Un￿Stricted
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 Ul￿r 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
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