REGISTERED COMPANY NUMBER: 03606528 (England and Wales) REGISTERED CHARITY NUMBER: 1071886
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
FOR
TB ALERT
(A COMPANY LIMITED BY GUARANTEE)
Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
TB ALERT
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 7 |
| Independent Examiner's Report | 8 | ||
| Statement of Financial Activities | 9 | ||
| Balance Sheet | 10 | to | 11 |
| Notes to the Financial Statements | 12 | to | 19 |
| Detailed Statement of Financial Activities | 20 |
TB ALERT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
Our objects, as defined in our Memorandum of Association, are:
(a) to support medical, scientific, social and humanitarian activities throughout the world for the relief and rehabilitation of persons affected by tuberculosis and related medical and social conditions and for the prevention and control of that disease.
(b) to educate persons throughout the world regarding the effects of tuberculosis so as to heighten awareness of the need for better detection, treatment and rehabilitation of persons affected by tuberculosis and related medical and social conditions.
Our vision is the control and the ultimate eradication of TB.
Our mission is to increase access to effective treatment for all.
Strategic Objectives. The charity's current strategic plan contains five key objectives to:
1) Provide information, guidance and support to individuals, communities and health and care services, so that people with TB access healthcare and receive a prompt and accurate diagnosis.
2) Partner health and care services to ensure people with TB receive the clinical and psychosocial support necessary for successful treatment.
3) Build TB capacity among civil society and strengthen collaboration between health and care services and civil society.
4) Develop and use our organisational expertise to generate new partnerships and programmes and to support national and international advocacy.
5) Strengthen financial and staffing resources and systems to build the foundation for long-term sustainability and growth.
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TB ALERT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
OBJECTIVES AND ACTIVITIES
Significant activities
The Achievements and Performance section describes our main activities and the people we work to help. All of our charitable activities focus on TB prevention, access to treatment and successful treatment with a particular focus on community action to achieve quality in the whole range of activity for effective people-centred TB care. Our activities are undertaken to further our charitable purposes for the public benefit, so as to address the health, social, humanitarian and economic impacts associated with TB infection and delays in diagnosis and treatment.
TB is an airborne disease that can affect anyone but is most common among people living in poverty because they are more likely to be malnourished, have poor immune systems and be living in crowded conditions. TB prevents people from attending education, earning a living or looking after their family, which increases poverty within families and communities.
TB remains the global emergency that the World Health Organisation declared in 1993. Tuberculosis is, apart only from Covid-19, the leading cause of death worldwide from an infectious disease and killed 1.6 million people in 2021 (WHO Global TB Report 2022). A serious impact of the Covid pandemic is that attention and resources were removed from TB, leading to 20% + reduction in the diagnosis of new infections, knocking back at least 5 years of global progress against TB.
Most deaths occur because patients do not know a cure is available or have difficulty accessing treatment. Tuberculosis is also the main killer of people living with HIV in developing countries. Yet it can be cured, even if someone is HIV positive.
Diagnosis of TB can be difficult, especially in children, people who are HIV positive, or people with TB affecting parts of the body other than the lungs. Drugs for drug-sensitive (ie 'ordinary') TB are effective and low cost. New regimens lasting 4 instead of 6 months are beginning to be available but most countries still use the 6-month regimen. The drugs can cause unpleasant side effects so patients need support to ensure they complete the course. Incomplete treatment risks drug resistance that is difficult and costly to treat. The only vaccine we have, BCG, gives limited protection so the development of new vaccines, diagnostics and drugs plays a key part in the fight to eradicate TB.
Research into TB is finally beginning to bear fruit. As well as the 4-month regimen mentioned above, there are new drugs against resistant TB bringing treatment length down from 2 years to 6 months. WHO has also launched a new campaign with emphasis on treating latent TB (Infection that is not active), activity that especially calls for the community emphasis in which TB Alert specialises.
Many people think TB was eradicated in the UK. It never was. Although numbers have declined in recent years there are still almost 5,000 cases each year (UK Health Security Agency 2021 Report on 'Tuberculosis in England', plus estimates from the other 3 nations).
TB Alert is the only UK-based specialist TB charity, and we work to fight tuberculosis both in the UK and internationally. TB Alert works to ensure that poverty and lack of awareness are not a barrier to accessing TB treatment and to eliminate the stigma and discrimination associated with tuberculosis.
Public benefit
In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that have been set out in our Memorandum of Association.
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TB ALERT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
ACHIEVEMENT AND PERFORMANCE
Charitable activities
2021-22 was the first full year of activity after severe retrenchment in order to remain solvent, following financial pressures as a result of the Covid pandemic and changes in recent years to the availability of statutory grant opportunities. Since the end of 2020, TB Alert has been operating with a voluntary Executive Trustee, inputs from other Trustees, and three very part-time paid staff.
We continue to receive income from individual donors, trusts and a couple of legacies but we are not at present in receipt of any statutory, company or major trust grants. Our activity level and expenditure are consequently reduced. As a strategic decision, we maintain some activity in the UK but focus our efforts on maintaining provision of core funding to our sister organisation, TB Alert India, plus support of a specific project in Delhi, as described below.
At the same time, we look for opportunities to regain our previous level of output and impact, given that TB remains a major global health challenge affecting 10.8 million individuals in 2021 (WHO Global TB Report 2022).
Significant aspects of work over the past year include:
Work in India : The core support we give to our sister organisation TB Alert India has a great multiplier effect, allowing them to obtain grants from large international donors and others such that at present they have programmes with several hundred staff across a number of Indian States. There is thus impact on populations totalling several million plus direct care for many thousands of people. We are also the prime donor for Delhi Divine Project in the Northern suburbs of Delhi, supplementing medical provision and ensuring community support to individuals with TB to access diagnosis and then through the long months of treatment.
Research Support : We have continued to work as a co-investigator on two research projects, IMPACT and RID-TB, at University College London funded by the UK government's National Institute for Health and Care Research (NIHR). We facilitate patient and public involvement (PPI) to ensure the research is structured in ways which, when rolled out in the real world, best meet the needs of affected individuals and communities. We also provide the studies with expert communications support to ensure that people who enrol as participants understand the purposes of the studies and receive the support they need during the course of the research.
We also commonly receive approaches from other researchers seeking assistance with PPI and help them with advice; and support their funding applications and link them to affected individuals where appropriate.
Mutual support among individuals affected by TB: We continue to support TB Action Group, known as T-BAG. This is the one group in Britain that is a mutual support network for individuals affected by TB. In particular, we helped prepare and follow up a meeting of the Group to resuscitate their activity.
Communications and Social Media: Our TB information service, which provides information and support by telephone, email and through an online forum, has attracted enquiries from people affected by TB around the world. We have worked with the UK Health Security Agency and NHS England to meet the TB information needs of arrivals under the Afghan citizen resettlement scheme; produced TB information for refugees arriving from Ukraine; and worked with Brighton Health Authority for Equality to produce and deliver a social media campaign for World TB Day that highlighted the differences and similarities between TB and COVID-19 symptoms.
Helpline Information : We continue to respond to enquiries coming by phone or online, from members of the public, usually individuals or someone close to them, recently diagnosed with TB. We are always careful to explain that we can provide general knowledge about TB but for specific personal medical advice they need to speak to their doctor or TB nurse.
Fundraising Volunteers : Our work would not be possible without the amazing contributions and efforts of our fundraisers who have run the extra mile and scaled great heights to help us save lives from TB.
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TB ALERT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
Ukraine Appeal : The Russian invasion of Ukraine in February 2022 led to great displacement of people within the country and to a wave of refugees leaving it, with consequential concern for the continuation of TB services and for individuals already undergoing treatment. We made a special appeal to our supporters for help with work inside the country, making it clear that this would be humanitarian and not necessarily linked directly to TB work. We were happy as a result to be able to fund provision of a soft surface, ensuring safety at a playground in a centre for displaced children in Poltava, run by a local group, Hope for Life.
Advocacy for action against TB : Tuberculosis continues globally to receive less attention and funding than it deserves as the greatest killer by infectious disease, after Covid. Indeed, the speed with which resources and effort were pulled together to successfully develop vaccines against Covid, underlines what should be done to confront TB. We have therefore been active, with others, in encouraging the government to make a generous pledge to the replenishment for the next 3-year period to the Global Fund against HIV, TB and Malaria. We also work with the UK Academics and Professionals against TB (UKAPTB). In the coming year, we will also link with efforts to ensure a successful outcome from the United Nations High Level Meeting in September 2023 when Heads of State will come together to review progress against TB.
Strategy: Trustees held a special session, facilitated by Professor Dorothy Griffiths of Imperial College London Management School, to review strategic options. This clarified our intention to develop impact both overseas, notably in India, and within the UK; and outlined possible steps given our limited resources.
Miscellaneous : While there has been little development during this year, we continue to look for opportunities to follow up our recent work on psycho-social aspects of TB care; and also to re-open activities in Central Africa.
We are very grateful for a couple of generous legacies and very much appreciate that almost all of our regular individual donors have continued their regular donations. Furthermore, a number of Trusts and larger individual donors have repeated previous grants to TB Alert, reflecting a trust in our ability to continue valuable work ensuring access to treatment and support for individuals affected by TB in both the UK and India.
FINANCIAL REVIEW
Financial position
The year 2021-22 saw a significant downturn in both income and expenditure as a result of the retraction decided at the end of 2020, such that the only employed staff now are 3 very part-time individuals, all working from home. Our income totalled £48 000, and resources expended were £62 875 of which all but £244 was on direct charitable purposes.
Fundraising
We would like to thank all the individuals, trusts and foundations that have contributed to our work in the UK and overseas throughout 20221-22. Our donors have been critical in supporting our programmes and services, helping to change the lives of our beneficiaries.
Reserves policy
TB Alert's reserves policy is to hold reserves equal to a minimum of four months' salary, premises and core administration costs. In the second half of 2020, given the challenging operating environment due to the pandemic, our reserves came very close to these minimum requirements. Trustees, therefore, decided to significantly reduce operations. As a result, the organisation remained and continues to be a going concern.
We have since benefited from a couple of legacies which with our reduced cost base have ensured we are now operating above our minimum reserve requirements. We continue to push forward to deliver on our purpose of fighting TB.
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TB ALERT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity was established as a company on 30 July 1998 and as a charity on 8 October 1998.It exists to promote awareness of tuberculosis and to support measures to advance the care and treatment of individuals affected by the disease worldwide.
The Charity is registered with the Charity Commission under No. 1071886 in the original name of TB Alert.
The Charity is a company limited by guarantee registered in England and Wales under No. 03606528.The Charity is governed by its Memorandum and Articles of Association which require that it has a minimum of three Trustees but specify no maximum.
Members' liability
Each member has undertaken to contribute a maximum of £10 in the event of the Charity being wound up.
Recruitment and appointment of new trustees
New Trustees are elected at the TB Alert Annual General Meeting. One third of the Board are subject to re-appointment each year, thus Trustees are normally appointed for a period of three years. The Trustees may co-opt a person who is willing to act to be a Trustee during the year. These Trustees are identified by personal enquiry or through advertisement. A Trustee so appointed will hold office only until the next Annual General Meeting at which point they can be proposed for reappointment.
Organisational structure
The Trustees are responsible for the governance of TB Alert. The aim is to include within the trustee body a range of skills and experience appropriate to the aims and management of the Charity. Currently the trustee body includes people with relevant medical, community health, international programmes, advocacy, organisational management, and financial skills. The Trustees with medical and community health experience are leading practitioners in the field of tuberculosis. They also provide a link with charities, pharmaceutical companies and medical societies working in related fields.
Induction and training of new trustees
New Trustees are provided with induction materials describing the legal basis and activities of the Charity and outlining their responsibilities.
Wider network
TB Alert is an associate member of the International Union against Tuberculosis and Lung Disease (IUATLD) and affiliated with the global Stop TB Partnership, the other members of which are organisations around the World with consistent aims. These relationships do not impact on the governance of TB Alert.
Related parties
TB Alert works closely with its sister organisation, TB Alert India, based in Hyderabad. TB Alert contributes towards the core costs of TB Alert India. Funds raised by TB Alert for projects in India are channelled via TB Alert India which either implements these programmes directly or delivers them through partner NGOs, in which case TB Alert India monitors activities and performance and provides technical assistance.
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TB ALERT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03606528 (England and Wales)
Registered Charity number 1071886
Registered office
44 Grand Parade Brighton East Sussex BN2 9QA
Operational address
22 Tiverton Road London NW10 3HL
Trustees
Dr S Ahmad Dr R Bindra (resigned 8/8/2021) Ms L Brogelli (appointed 18/3/2022) Ms S Chawla (appointed 4/8/2021) Dr P Davies (appointed 4/8/2021) Dr M Dedicoat (Chair) Ms J Dosanjh-Elton Mr P J Sommerfeld (Secretary and Executive Trustee) Mr P Varma
Independent Examiner
Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
Solicitors
Laytons Pinners Hall 105-108 Old Broad Street London EC2N 1ER
Bankers
HSBC Bank plc 31 Euston Road London NW1 2ST
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TB ALERT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of TB Alert for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 21[st] December 2022 and signed on its behalf by:
Mr P J Sommerfeld - Trustee
Page 7
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
TB ALERT
Independent examiner's report to the trustees of TB Alert ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Thacker FCA DChA Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
Date: 21[st] December 2022
Page 8
TB ALERT
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2022
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 37,896 Charitable activities UK Programmes 10,086 International Programmes - Investment income 3 18 Other income - Total 48,000 EXPENDITURE ON Raising funds 5 244 Charitable activities 6 UK Programmes 15,000 International Programmes 24,743 Total 39,987 NET INCOME/(EXPENDITURE) 8,013 RECONCILIATION OF FUNDS Total funds brought forward 89,844 TOTAL FUNDS CARRIED FORWARD 97,857 |
Restricted funds £ - - - - - - - - 22,888 22,888 (22,888) 38,922 16,034 |
2022 Total funds £ 37,896 10,086 - 18 - 48,000 244 15,000 47,631 62,875 (14,875) 128,766 113,891 |
2021 Total funds £ 147,586 15,354 38,370 310 20,290 |
|---|---|---|---|
| 221,910 | |||
| 8,149 158,957 27,302 |
|||
| 194,408 | |||
| 27,502 101,264 |
|||
| 128,766 |
The notes form part of these financial statements
Page 9
TB ALERT (REGISTERED NUMBER: 03606528)
BALANCE SHEET 31ST MARCH 2022
| Unrestricted funds Notes £ CURRENT ASSETS Debtors 11 6,974 Cash at bank 95,843 102,817 CREDITORS Amounts falling due within one year 12 (4,960) NET CURRENT ASSETS 97,857 TOTAL ASSETS LESS CURRENT LIABILITIES 97,857 NET ASSETS 97,857 FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - 16,034 16,034 - 16,034 16,034 16,034 |
2022 Total funds £ 6,974 111,877 118,851 (4,960) 113,891 113,891 113,891 97,857 16,034 113,891 |
2021 Total funds £ 4,948 126,938 131,886 (3,120) 128,766 128,766 128,766 89,844 38,922 128,766 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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TB ALERT (REGISTERED NUMBER: 03606528)
BALANCE SHEET - continued 31ST MARCH 2022
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 21[st] December 2022 and were signed on its behalf by:
Mr P J Sommerfeld - Trustee
The notes form part of these financial statements
Page 11
TB ALERT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, including taking into account any ongoing potential impact of the Covid-19 pandemic, and on that basis the charity is considered to be a going concern.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants and donations receivable in respect of specific restricted expenditures are recognised as income in the period in which the relevant expenditure occurs or as specified by the donor.
Where grants are received during the year under review but relate to a later period the amount is deferred under Grants in Advance in the Balance Sheet.
All other donations and gifts are accounted for when they are received. Tax recoverable on gift aid donations received is provided in full in the period in which the donation is received.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Cost of generating funds
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of charitable activities.
Charitable activities
Project grant expenditure is charged to the Statement of Financial Activities when a constructive obligation exists, notwithstanding that they may be paid in future periods. All other expenditure is recognised in the period in which it is incurred.
Allocation and apportionment of costs
Expenditure is allocated to areas of activity where the cost relates directly to that area, with salaries allocated based on time spent. The five areas of activity are: UK programmes, international programmes, advocacy programmes, fundraising, and governance.
continued...
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TB ALERT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
1. ACCOUNTING POLICIES - continued
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Pension costs
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Trusts and Foundations Donations Gift aid Legacies |
2022 £ 11,355 22,491 4,050 - |
2021 £ 19,625 23,565 2,365 102,031 147,586 |
|---|---|---|
| 37,896 |
continued...
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TB ALERT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
| 3. INVESTMENT INCOME Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Activity UK Programmes UK Programmes International Programmes International Programmes 5. RAISING FUNDS Raising donations and legacies Fundraising costs Staff and associated costs 6. CHARITABLE ACTIVITIES COSTS Direct Cost UK Programmes International Programmes |
2022 £ 18 2022 £ 10,086 - 10,086 2022 £ 244 - 244 2022 £ 15,000 47,631 62,631 |
2021 £ 310 2021 £ 15,354 38,370 53,724 2021 £ 1,755 6,394 8,149 2021 £ 158,957 27,302 186,259 |
|---|---|---|
continued...
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TB ALERT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Independent Examination | 1,020 | 1,500 |
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2022 nor for the year ended 31st March 2021.
.
9. STAFF COSTS
| 2022 £ Salaries - Employers' National Insurance - Employers' Pension - - |
2021 £ 125,285 5,327 3,220 |
|---|---|
133,832 |
The average monthly number of employees on a Full Time Equivalent basis was nil (2021: 2).
The average monthly number of employees during the year was as follows:
| 2022 | 2021 | |
|---|---|---|
| Total | - | 3 |
No employees received emoluments in excess of £60,000.
Key Management Personnel remuneration amounted to £nil (2021: £53,922)
There are 3 part time people acting as paid independent providers of services.
continued...
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TB ALERT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
| 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 102,996 Charitable activities UK Programmes 15,354 International Programmes 38,370 Investment income 310 Other income 20,290 Total 177,320 EXPENDITURE ON Raising funds 8,149 Charitable activities UK Programmes 158,957 International Programmes 13,616 Total 180,722 NET INCOME/(EXPENDITURE) (3,402) RECONCILIATION OF FUNDS Total funds brought forward 93,246 TOTAL FUNDS CARRIED FORWARD 89,844 |
Restricted funds £ 44,590 - - - - 44,590 - - 13,686 13,686 30,904 8,018 38,922 |
Total funds £ 147,586 15,354 38,370 310 20,290 |
|---|---|---|
| 221,910 | ||
| 8,149 158,957 27,302 |
||
| 194,408 | ||
| 27,502 101,264 |
||
| 128,766 |
continued...
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TB ALERT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
| 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred income 13. MOVEMENT IN FUNDS At 1/4/21 £ Unrestricted funds General fund 89,844 Restricted funds India - Delhi Divine Project 38,922 TOTAL FUNDS 128,766 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 48,000 Restricted funds India - Delhi Divine Project - TOTAL FUNDS 48,000 |
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred income 13. MOVEMENT IN FUNDS At 1/4/21 £ Unrestricted funds General fund 89,844 Restricted funds India - Delhi Divine Project 38,922 TOTAL FUNDS 128,766 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 48,000 Restricted funds India - Delhi Divine Project - TOTAL FUNDS 48,000 |
2022 £ 5,624 1,350 6,974 2022 £ 4,960 Net movement in funds £ 8,013 (22,888) (14,875) |
2022 £ 5,624 1,350 6,974 2022 £ 4,960 |
|
|---|---|---|---|---|
| Incoming resources £ 48,000 - 48,000 |
continued...
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TB ALERT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1/4/20 £ Unrestricted funds General fund 93,246 Restricted funds India - Delhi Divine Project 8,018 TOTAL FUNDS 101,264 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 177,320 Restricted funds India - Delhi Divine Project 44,590 TOTAL FUNDS 221,910 |
Net movement At in funds 31/3/21 £ £ (3,402) 89,844 30,904 38,922 27,502 128,766 Resources Movement expended in funds £ £ (180,722) (3,402) (13,686) 30,904 (194,408) 27,502 |
|---|---|
Delhi Divine Project: Programme for community awareness of TB, and support to individuals affected, in a population of 500 000 in the Northern suburbs of Delhi.
14. CONTINGENT LIABILITIES
The balances on the restricted funds will be used to continue to fund the project to which they relate. In the unlikely event that the project is terminated, the balance will be repayable to the original funder where applicable. It is not possible to evaluate the potential liability that may arise in this situation.
continued...
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TB ALERT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2022.
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