Registored 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 2024
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) CONTENTS Reference and administrative details of the company, its Trustees and advisers Trustees, report Independent examiner's report Statement of financial activities Income and expenditure account Balance sheet Page 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 2024 Trustees Andrea Pokorna. Czeck, Republic - President Jan Kottner, Germany- Immediaie past presiaent Alison Porter Armstrong. UK - Tre#surer (appointed 26 September 2017) Jane Nixon. UK - Co-Treasurer and Co-chair Guidelines Committee (appointed 23 SeptemDer 20211 Tom O'connor. Ireland - Chair Scientific Committee (appointed 23 September 20211 DominiqLe SigaiJdo-Roussel. Co-chair of Scientific Committee (appointed 14 September 20231 Dimitri Beeckman, Belgium - Co-cnair EPUAP Research Committee (appointed 26 September 20171 Pierre-yves Rohan, France - Co-chair EPUAP Research Committee (appointed 23 September 2021) Steven Smet. Belgium Septemoer 20221 Chair EPUAP Educats'on Committee (appointed 15 Beata Gress Halasz. Slovakia - Co-chair EPUAP Education Commitee (appointed 25 September 2020) Lucie Charbonneau, Swi12erland - Chair Annual Meeting (appointed 19 September 2019) Amit Gefen. Israel (resigned 14 September 2023) Serena Crucianelli, Italy {resigned 14 September 2023} Marie Liye Gaubert, France (resigned 14 September 2023) Ida Marie Bredesen. Norway (resigned 14 September 20231 Paolo Alves, Portugal (resigned 14 SepiemDer 2023) Peter Worsley: UK (resigned 14 September 2023) Britt Hansen. Denmark12ppo.:nted 11 September 20181 Katrin Balzer, Germany (appointed 14 September 2023) Rosemarie Derwin, Irel¢nd {appointed 14 Sepiember 20231 Guido Ciprandi, Italy (appointed 1 Sepiember 2011 } Ingebjorg Irgens: Norway {2ppo,'nLed 14 September 2023) Joan-Enric Torra i Bou, Sp2in lappoiited 25 September 2020) Kirsti Ahmajaarvi, Finland {2ppoirited 25 September 2020) Ulrika Kallm.ann. Sweaen (apNointed 14 September 2023) Helep, Strapp.. Ireland (appointed 25 September 2020) Camilla LeersKov Soerensen. Denmark (appointed 25 September 2020) Maarit Ahtiala, Finland (Gppointed 23 September 2021) Carina Baath, Sweaen (appointed 23 September 2021) Daphne Weihs, Israel I appoir..ied 14 September 2023) Knaerke Soegaard, Denmark (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 OAE Bankers Naest 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 2024 The Trustees present their annual report iogeiner with the firsancial siaiements of the European Pressure Ulcer Advisory Panel Charity for the year 1 April 2023 to 31 Morcn 2024. The Annual report serve5 the purposes of both a Trustees, report anc a direciors, report under ccnpany law. The Trustees confirm that the Annual report and financial ststements of the charitaDle company comply with the current statutory requirements, the requirements of the chariiable company's governing document and the provisions of the Statement of Recommended Practice ISORP} applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the IJK and Republic of Ireland {FRS102) (effective 1 January 2019). Since the company qualii'.es as Smi all under seciion 382 of the Companies Act 2006, the Strategic report required of medium and large companies unde,- 'me Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. Objectives and activities 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 edi4'cation of the public and by influencing pressure ulcer policy in all European countries towards an adequate patient centred and cost-effective pressure ulcer care. The major activity of the cnariry is to provides a Piatromi for clinicians, researchers, educators, policy makers, industry, and the public to collaDoraiiveiy worK on improved health outcomes for those at risk or suffering from pressure ulcers. EPUAP provioes EU wide education and campaigns with accessible resources for clinicians and the public and supports international and interaisciplinary research activities and partnerships. An important focus is the development of cross-continent international clinical guide5ines to support practitioners in making informed decisions about interventions for prevention and treatment {visit https'.Ilepuap.orglpu-guidelinesl). 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'. b. Main activities undertaken to further the company's purposes for the public benefit The following major meetings were organised and condL4Cted successfully.. The EPUAP 2023 Annual Meeting was held in Leeds on 13 - 15 September 2023. The theme was Innovations in pressure Ulr prevention and treatment. The conference was organized in partnership with Society of Tissue Viability. The meeting was attended by 531 delegates from 39 countries, 122 abstracts were acpted and presented as free papers of posters ouring the conTerence programme. The following awards were assigned - Best Oral Presentation, Best Poster Presentation, Best Siudent Presentation, as well as the EPUAP 2023 Investigator Award, EPUAP 2023 Quality Improvement Project Award. The next annual meeting will take place in Lausanne. Swiizerland, betMeen 25-27 September 2024. The main topics of the conference is Pressure Ulcers - The Clock Is Tickingl The Conference is organized in partnership with SAtW, SOWC. Wourld Council of Enterostomal Therapists and Haute école de santé de Genève. Page 3
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and performance a. Main achievements of the company The roles of EPUAP in creating awareness to tho pressure ulcer problem, in stimulating basic and clinical research and in developing guidelines are pivotal in Europe and worldwide. The new 4th edition of the International Pressure Ulcerllnjury Guideline is currently in progress in cooperation with NPIAP and PPPIA, and it is expected to be published in February or March 2025. EPUAP is raising awareness also with far-reaching activities such as 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. The 2023 edition of STOP PU Day was held on 16 November. EPUAP promoted the day by selling merchandise and having a social media campaign. The organizations that participated send reports of their initiatives. On 18 December 2023, EPUAP held a PU Curriculum Webinar designed to introduce the EPUAP PU Curriculum development process, to present the EPUAP PU curriculum and its content, the work of the EPUAP Education Committee on the EPUAP PU Curriculum e-Learning and to explain how to implement the EPUAP PU Curriculum into practice. 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 minim;ze the impact of pressure ulcers on vulnerable populations. b. EPUAP President's vision for 2023-2024 Iln the period 2023 2024, EPUAP focused on collaborative partnerships, transparency and communication, digitalisation and sustainability. EPUAP Board of Trustees The Board of Trustees is tssked with delivering the President's vision and the 25 members represent 15 European Countries enabling penetration of the Ctriarity 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 tc 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. Page 4
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) TRUSTEES, REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCli 2024 Achievements and performance (continued) Financial review a. Going concern After making appropriate enquiries, the Trusiees have a reasonable expectstion that the company has adequate resources To continue in operaiionai exisEence ior the roreseeèDle fuiure. For this reason, they continue to adopt the going concern basis in preparing the Tinancial statements. Further details regarding the adoption of the going concem basis can be found in the accounting policies. b. Reserves policy The charity reported net outgoing iesoijrces of £32,348 for the year 2024 (2023" £5,093}. 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 LO approximately six monÈhs unrestricLed expenditure. This provides sufficient funds to cover management and aaministration and suppott costs and k•over publication expenses. This report has been prepared in accordance with the provisions of section 41912) of the Companies Act 2006 relating to small companies. Structurei governance and management Constitution European Pressure Ulcer Advisory Panel Ch2rity is regisierea as a charitable company limited by guarantee and was set up by a Memoranddm of Association. b. Methods of appointment or election of Trustees The management of the company Is ine responsibility of ihe Trustees who are eiecÈed and co-opted under the terms of the Memorandum of Aisociation. e. Financial risk management The Trustees have identified the major i isks whicn itr,e charity Taces and are taking steps to mitigate those risks. Page 5
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 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, rtsport and the financial ststerrients 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 rnust 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 1021., make judgments and accounting estimates tnat are reasonable and prudent., state whether applicable UK Accounting Standards (FRS 1021 have been followed, subject to any material departures disclosed and explained in the firiancial statements., prepare the financial ststements 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 re8sonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply iNith 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 24 September 2024 and signed on their behalf by.. Andrea Pokorna Page 6
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 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 trie accounts of the company fo.. the year ended 31 March 2024. Responsibilitias and basis of report As the Trustees of the company land its direciors ror tne Pki-, poses Oi company lawl you are responsible for the preparation of the accouilts in accoraance wi:h (he requireientS of the Companies Act 2Q061'the 2006 Act'i. Having satisfied myself that the accounts of ihe 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 Crtarities Act 2011 ('the 2011 Act.). In carrying out my examination I have followed the Directions given by the Charity Commission unoer section 145(51(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I connrm that no matters have come to my attention in connection with the examination giving me cause to Delieve- accounting records were not kept in respect or the company as required by section 386 of the 2008 Act,. or the accounts do not accord with those records, or the accounts do not comply wilh ine accouniing reqJirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and rair, view which is nat a matter considered as part of an independent exoifiinats"on,' or the accounts have not been prepared accor(iance wiih the method5 and principles of the Statement of Recommended Practice for accounting ana ,-eporiing by cnarities [applicable to charities preparing their accounts in accardance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021] I have no concerns aiid have come across ilo Other rnaters 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 10 the cor,Pan.y's Tru'stees. #S # body, in accordance witn Part 4 of the Charities {Accounts and Reports) Regulaiions 2008. My work ,a$ bee,i indertakeil SO that I might state to ihe company's Trustees those mattels l am required io Slate io tnem in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not 3ccepL 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.. rri.- Datea. 24 September 2024 Birgitte Toft Accountancy Limited MAAT MATT Page 7
EUROPEAN PRESSURE ULCtR ADVISORY PANEL CHARITY {A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Total funds 2024 Total funds 2023 P40te Income from: Donations and legacies Other trading activities 38,837 48,848 38,837 48,848 29, 708 15,938 Total income 87,685 87.685 45,646 Expenditure on: Charitable activits'es 121,428 121,428 50, 739 Total expenditure 121,428 121,428 50, 739 Net movement in funds {33,743) (33,743) (5, 093) Reconciliatlon of funds: Total funds brought forward Net movement in funds 306.268 (33,743) 306,268 (33,743) 317,361 (5, 093) Total funds carried forward 272,525 272,525 306,268 The Statement of financial activities includes all gains aD.d 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 2024 Total funds 2024 Total funds 2023 Note Gross income in the reporting period Less.. Total expenditure 87,685 (121,428) 45, 646 (50, 739) Net expenditure for the reporting period {33,743) (5, 093) The notes on pages 12 to 21 form part or ihese-Ina-. Iciai sÈaiernents. Page 9
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee} REGISTERED NUMBER: 3438264 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Note Fixed assets Tangible assets 37 37 Current assets Debtor5 Cash at bank and in hand {35,814} 311,475 (1, 255) 309, 721 275,661 308. 466 Creditors.. amounts falling due within one year 10 (3,136) (2,235) Net current assets 272,525 306, 231 Total assets less current liabilities 272,525 306, 268 Net assats excluding pension asset 272,525 306,268 Total net assets 272,525 306,268 Charity funds Restricted funds Unrestricted funds 12 12 272,525 306.268 Total funds 272,525 306,268 The company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to ootaii an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilitie¢ ',or complying with the requirements of the Act with respect to accounting records and preparation of financial statemenfs. 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 24 September 2024 and signed on their behalf by- Page 10
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) REGISTERED NUMBER: 3438264 BALANCE SnEET (CONTINUED} AS AT 31 MARCH 2024 Andrea Pokorna The notes on pages 12 to 21 forTI yaf. of theie I'll Isn..1 SLai21 I ienis. Page11
EUROPEAN PRESSURE ULC=P. ADVISORY PANEL CHARITY (A company lip.i'.ea bs, guarantee) NOTEQ TO E HE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies 1.1 Basis of preparation of financial statemi ents The financial statements have been p.-epared in accordance with the Charities SORP IFRS 102) Accounting and Reporting by Charities. Stalemeni of Recommended Practice applicable to charities preparing their accounts in accordance witn +h- Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) leffectivp 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Iraland IFP.S 102! and the Companies Act 2006. European Pressure Ulcer Advisory Panel Chariry meets the definition of a public benefit entity under FRS 102. Assets and liabilities are inItialily renogii ised at historical cost or transaction value unless otherwise stated in the relevant accountina co.:i-y 1.2 Income All income is recognised once the comcany has entitlement to the income. it is probable that the income will be received and the a.mO4ini cf in-ome receivable can be measured reliably. 1.3 Expenditure Expenditure is recognised once tk,ere i< a legal or constructive obligation to transfer economic benefit to a third paty, It is probable that a transfer of economic benefits will be required in settlement and ttrie amount of the obligation wan 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 actlvity. Direct costs attributable to a single activity are allocated directly to that activity. Shsred costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen 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 incuri ed oi directly undertaking the activities which further the company's objectives, as well as any assoctaLed support costs. All expenditure is inclusive of irrecoverabl- VAT 1.4 Tangible fixed assets and depreciation Tangible fixed assets costing £NIL o-, more are capitalised and recognised when future economic benefits are probable and the cost or:,alue 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 brtng 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 followirig basis- Office equipment 150/0 R.B. Page 12
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee} NOTE) TO THE tr1h4AN¥1AL STATETrAENTS FOR THE YEAR ENDED 31 MARCli 2024 Accounting policies (continued) 1.5 Debtors Trade and other deb¥ors are recognised at ine settlement amount after any trade discount offered. Prepayments are Vdlued at the amouni prepaia nei of any irade discou'nts due. 1.6 Cash at bank and in hand Cash at bank and in hand inciJaes casn 2n0 snorL-ierm highly liquid investments with a short maturity of tiiree rr..ontis or less Trorn ine KGLe of 2CqiJiSliion or opening of the deposit or similar account. 1.7 Liabilities and provisions Liabilities are recognised when there is an oblig2tioi at the Ba,'ance sfvieek date as a result of a past event, it is probable that a transrer or economic benefit will be required in settlement, and the amount of Èhe settlement can be esiima',ed reliably. Liabilities are recognisea at the amount inai ihe company anticipates it will pay to settle the debt or the amouni it nas receivea as aovanced paymenis Tor tne goods or services it must provide. Provisions are measured at the besL estimaLe of ine amounts required to settle the obligation. Where the effect OT the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax 2iscount rate that reflects the r15ks specific to the liability. The unwinding OT the discount is recognised in the Staiement of financial activities as a finance cost. 1.8 Financial instruments The compar,y onlji b.as finar.-i21 asse- ar..cia liabilities of a kind that qualify as basic financial instrumenis. Basic financial ins=;iiments are .:nitially recognised at transaction value and subsequenily measured ai their seLiieTri ent valiae with Lkie exception of bank loans which are SUDsequently measured at amortised cosi usiyg ihe effective interest method. 1.9 Fund accounting General funds are unrestricted funds which are availaile for use at the discretion of the Trustees in furtherance of Ihe genersi objeciives or the company and which have not been designated for other purposes. Income from dona*ions Ci legacies Unrestricted funds 2024 Total funds 2024 Sponsorships 38.837 38,837 Page 13
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacies (continuedp Unrestricted funds 2023 Total funds 2023 Sponsorships 29, 708 29, 708 Income from other trading activities Income from fundraising events Unrestricted funds 2024 Total funds 2024 Membership Conference & Events 2,648 46.200 2,648 46.200 48,848 48,848 Unrestricted funds 2023 Total funds 2023 Membership Conference & Events Other 1,411 14,526 1,411 14,526 15,938 15,938 Page 14
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysis of expenditure on charitable activities Summary by fun(i type Unrestricted funds 2024 Total 2024 Pressure ulcer relieT advice Research Other 10C,803 20,624 100,803 20,624 Unrgstricted funds 2023 Total 2023 Pressure ulcer relieT advice Research 50,061 678 50,061 678 50, 739 50, 739 Analysis of expenaiture by activities Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Pressure ulcer relief adviGe Research Other 54,142 20,623 46,662 100,804 20,623 74,766 46,662 121,428 Page 15
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY IA company iimiLed bs. guarantee) NOTES TO TFIF Fl%1 ANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysis of expenditure by activities (continuedl Activities undertaken directly 2023 Support costs 2023 Total funds 2023 Pressure ulcer relief advice Research Other 3.042 678 47.020 50, 062 678 3,719 47,020 50, T39 Independent examiner's remuneration 2024 2023 Fees payable to the company's independent examirje," fo., the independent examination of the company's annual accounts 1,440 1,440 Trustees. remuneration and expenses During the year, no Trust<>es received any remuneration or other benefits (2023 - £NIL). During the year ended 31 March 2024. expenses totalling £3,100 were reimbursed or paid directly to 26 Trustees (2023- £9. 161 to 26 Trustees). Exponses consist of meeting and travel expenses Tangible fixed assets Office equlpment Cost or valuation At 1 April 2023 209 At 31 March 2024 209 Page 18
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company Simited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Tangible fixed assets (continued) Office equipment Depreciation At 1 April 2023 Charge for the year 173 36 At 31 March 2024 209 Net book value At 31 March 2024 At 31 March 2023 36 Debtors 2024 2023 Due after more than one year Other debtors 3,369 5, 123 Due withln one year Trade debtors Other unaliocated 3,369 5, 123 (39,183) (6, 379) (35,814) (1,255) 10. Creditors: Amounts falling due within one year 2024 2023 Accruals and deferied income Other unallocated 3,136 2,233 Page 17
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A compansl lirrilted guarantee) NOTES TO THE F!NA*lCIAL STATEMENTS FOR THE YEAP. ENDED 31 MARCH 2024 11. Financial instruments 2024 2023 Financial assets Financial assets measured at fair v21ue through iii como and expenditure 311,475 309, 721 Financial assets measured at fair value througb. income and expenditure comprise of cash and bank. Page 18
EUROPEAN PRESSiiRE ULCER ADVISORY PANEL CHARITY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. Statement of funds Statement of funds - current year Balance at 31 March 2024 Balance at 1 April 2C23 Income Expenditure Unrestricted funds General Funds all iunds General Funds 1 31fi,361 (5,093) 123,503 (35,818) (96,286) (25,142) 338,578 {66,053) 306,268 87,685 {121,428) 272,525 Page19
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limited t)y guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. Statement of funds (continued) Statement of funds - prior year Balance al 31 March 2023 9alance at 1 Apnl 2022 Income Expenditu Unrestricted funds General Funds - all funds J11.361 45,646 (50, 739) 306,268 13. Summary of funds Summary of funds - current year Balance at 31 March 2024 Balance at I April 2023 Income Expenditure General funds 306,268 87,685 (121,428) 272,525 Summary of funds - prior year Balance at 31 March 2023 Balance at 1 A.Dril 2022 Income Expenditure General funds 311,361 45,646 (50. 739) 306,268 Page 20
EUROPEAN PRESSURE ULCER ADVISORY PANEL CHARITY (A company limitea by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YCAR ENDCD 31 MARCH 2024 14. Analysis of net assets between funds Analysis of net assets between funos - current period Unrestricted funds 2024 Total funds 2024 Debtors due alei Current asseis Creditors due within one year Difference '. IOI e .nttn Oil e ie¢r 3,369 272.291 (3,1361 3,369 272,291 (3,136 11) Total 272,525 272,525 Analysis of net assets between funds - prior perioa Unrestricted funds 2023 Total funds 2023 Tangible Tixed ¥ssets Debtors due after more than orie year Current assets Creditors due within one year 36 5, 123 303,342 (2, 235) 36 5,123 303, 342 (2,235) Total 306, 266 306,266 Page 21