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
Na￿est 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 Ul￿r 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 ac￿pted 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 require￿ientS 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 be￿een 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 K*GLe 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 gener*si 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