2021-03-31-accounts - Dentaid Limited

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		Page
Report ofthe Trustees		1 to	5
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement
Notes tothe Cash Flow	Statement	10
Notes tothe Financial Statements		11 to	19

					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	6
INCOME AND EI4DOWMENTS FROM
Donations and legacies		2	219,770	19,240	239,010	405,0'I 4
Charitable activities
Charitable activities			31,567	149,536	181,103	60,125
Other trading activities		3	29,397	7,636	37,033	72,911
Investment income		4	29		29	161
Total			280,763	176,412	457,175	538,21'I
EXPENDITURE ON
Charitable activities		6
Charitable activities			307,463	49,581	3S7,044	309,318
NET IN COMB(EXPENDITURE)			(26,700)	126,831	100,131	228,893
RECOI4CILIATION	OF FUNDS
Total funds brought	forward		368,305	58,584	426,889	197,996
TOTAL FUNDS CARRIED FORWARD			341,605	185,415	527,020	426,889

			FOR T	HE YEAR ENDE	D 31 MARCH 2021
					2021	2020
				Notes
Cash flows from		operating	activiTies
Cash generated	from operations			1	159,753	51,318
Net cash provided		by operating activities			159,753	51,318
Cash flows from		investing	activities
Purchase oftangible fixed assets					(3,164)	(27,658)
Interest received					29	161
Net cash used in		investing activities			(3,135)	(27,497)
Change in cash		and cash	equivalents
in the reporting		period			156,618	23,821
Cash and cash	equivalents		at the
beginning ofthe		reporting	period		110,542	86,721
Cash and cash	equivalents		at the end
ofthe reporting		period			267,160	110,542

RECONCILIATION	OF NET IN	COME TO NET CASH FLOW FROM O	PERATING ACTIV	ITIES
			2021	2020
			5	f
Net income forthe	reporting	period (as per the Statement of
Financial Activities)			100,131	228,893
Adjustments for:
Depreciation charges			5,896	5,263
Interest received			(29)	(161)
Decrease/(mcrease)	in stocks		39,474	(137,840)
Decrease/(increase)	in debtors		12,647	(27,752)
Increase/(decrease)	in creditors		1,634	(17,085)
Net cash provided	by operations		159,753	51,318

ANALYSIS OF C	HANGES IN NET FUNDS
		At 1.4.20	Cash IIow	At 31.3.21
		6	E	E
Net cash
Cash at bank and	in hand	110,542	156,618	267,160
		110,542	156,618	267,160
		110,542	156,618	267,160

DONATIONS AND LEG	A	CI	ES
								2021f	2020 f
Donations and gift aid								112,D10	305,012
Legacies								127,DOO	100,002
								239,010	405,014
OTHER TRADING ACTIVITIES
								2021	2020
Fundraising events								1,963	10,8D7
Other events income								27,434	61,407
Sale ofequipment								7,636	697
								37,033	72,911
INVESTMENT INCOME
								2021 f	2020 f
Interest receivable								29	161
All investment income is	derived			from assets held			in the United Kingdom.
INCOME FROM CHARITABLE				ACTIVITIES
								2D21	2020
Grants receivable			Activity Charitable		activities			f 181,103	f 60,125
Grants received, included		in	the	above,	are	as follows:
								2021 f	2020 f
Sir Donald &Lady Edna	Wilson			Charitable		Trust		3,000	3,000
The Valentine Chantable		Trust						10,000	20,DOD
The Morrisons Foundation									20,000
MJBCharitable Trust								5,000	5,000
Beatrice Laing Family Trust									3,500
The SMBCharitable Trust								3,000	3,000
Rotary Club ofRomsey									325
Rotary Club of Sheffield	Vulcan			Trust					50
Rotary Club ofSouthampton			Magna						250
Albert Hunt Trust									5,000
The Broyst Foundation								1,000
The Alice Ellen Cooper-Dean			Charitable		Foundation			5,000
Marsh Christian Trust								300
Ernest Hecht Charitable	Foundation							2,50D
Southall Trust								5,000
Edward Gostling Foundation								4,400
SirJules Thorn Charitable		Trust						1,DOO
Pat Newman Memorial Trust								500
Irving Memorial Trust								1,000
Wiltshire Council								1,000
Carried forward								42,700	60,125

INCOME FROM CHA	R	ITA	Bt.EACTIVITIES- continued
					2021	2020
						f
Brought forward					42,700	60,125
Ashworth Trust					5,00D
Sovereign Community		Grants			5,DOO
CAF Resilience					36,288
MacMillan Cancer Support					12,000
HIWCF Two Saints Clinics					3,750
Leeds Building Society		Foundation			950
The Paget Trust					2,000
BUPA Foundation					7,000
Royal College					7,950
The Belgae Trust					1,0DO
The lan Maidens Charitable			Trust		4,000
New Forest District Council					4,667
Job retention scheme					46,798
Rotary Club ofSalisbury					1,000
Forest Hill Charitable	Trust				1,00D
					181,103	60,125
CHARITABLE ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs f	note 7) f	Totals f
Charitable activities				258,457	98,587	357,044
SUPPORT COSTS
					Governance
				Management	costs f	Totals f
Charitable activities				96,076	2,511	98,587
Support costs, included		in the above, are as follows:
Management
					2021	2020
					Charitable	Total
					activrties	activities
					f	f
Wages Social security					32,349 3,367	55,023 3,970
Pensions					1,205	1,369
Rates and water					1,766	1,936
Insurance					3,394	3,085
Light and heat					609	476
Telephone					4,D22	1,143
Postage and stationery Advertising					792 1,449	500 7,111
Sundries					1,598	4,260
Rent					27,000	30,881
Canied forward					77,551	109,754

Management	-continue	d
			2021	2020
			Charitable	Total
			activities	activities
			6	6
Brought forward			77,55'I	109,754
Staff training			1,546	819
Recruitment			414	3,530
Cleaning			332	1,480
Consulting			4,167	5,421
Travel and subsistence			(5,585)	869
Bank charges			196	310
Computer costs			4,820	2,171
Repairs and maintenance			450	2,567
Irrecoverable	VAT		5,255	12,249
Trustee expenses			139	1,194
Donations			895	1,559
Depreciation	oftangible	and heritage
assets			5,896	5,263
			96,076	147,186
Governance	costs
			2021	2020
			Charitable	Total
			activities	actlvdles
				8
Accountancy	fees		2,511	2,804
I4ET INCOME/(EXPENDITURE)
hlet income/(expenditure)		is stated after charging/(crediting)
			2021	2020
			6	6
Depreciation	-owned assets		5,896	5,263

STAFF COSTS
							2021	2020
							E	E
Wages and salaries							208,541	171,948
Soc(el securily costs							16,833	12,406
Other pension costs							6,026	4,278
							231,400	188,632
The average monthly	number	of	employees		during the year	was as follows:
							2021	2020
Average number ofemployees							8	6
No employees received emoluments				in excess ofE60,000.
COMPARATIVES FOR THE		STATEMENT			OF FINANCIAL	ACTIVITIES
						Unrestricted	Restricted	Total
						funds	funds	funds
						E	E	E
INCOME AND ENDOWMENTS			FROM
Donations and legacies						160,972	244,042	405,014
Charitable activities
Charitable activities						26,500	33,625	60,125
Other trading activities						72,911		72,911
Investment income						161		161
Total						260,544	277,667	538,211
EXPENDITURE ON
Charitable activities
Charitable activities						6,099	303,219	309,318
NET INCOME/(EXPENDITURE)						254,445	(25,552)	228,893
RECOI4CILIATION OF FUNDS
Totat funds brought	forward					113,860	84,136	197,996
TOTAL FUNDS CARRIED FORWARD						368,305	58,584	426,889

12.	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS
						Freehold	Plant and
						property	machinery	Totals
						5	6	5
	COST
	At 1 April 2020					65,370	79,780	145,150
	Additions						3,164	3,164
	At 31 March 2021					65,370		148,314
	DEPRECIATION
	At 1 April 2020					38,393	72,677	111,070
	Charge foryear					3,045	2,851	5,896
	At 31 March 2021					41,438	75,528	116,966
	NET BOOK VALUE
	At 31 March 2021					23,932	7,416	31,348
	At 31 March 2020					26,977	7,103	34,080
13.	STOCKS
							2021	2020
	Stocks						221,366	260,840
14.	DEBTORS:AMOUNTS			FALLING DUE WITHII4 ONE YEAR
							2021	2020
							E
	Trade debtors						19,025	32,862
	Other debtors						1,190
							20,215	32,862
15.	CREDITORS: AMOUNTS				FALLING DUE WITHIN ONE YEAR
							2021	2020
	Trade creditors						5,466	3,456
	Socialsecurity	and other			taxes		5,180	3,930
	Other creditors						623	629
	Accruels and deferred		income				1,800	3,420
							13,069	11,435

ANALYSIS O	F	NET	ASSETS BE	TWEE	N FUNDS
							2021	2020
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
						6	6	6
Fixed assets					31,348		31,348	34,080
Current assets					323,324	185,417	508,741	404,244
Current liabilities					(13,069)		(13,069)	(11,435)
					341,603	185,417	527,020	426,889
MOVEMENT	IN	FUNDS
							Net
							movement	At
						At 1 4.20	in funds	31.3.21
						E		6
Unrestricted	funds
General fund						368,305	(26,702)	341,603
Restricted funds
Overseas Volunteer			Trips			30,911	13,403	44,314
Overseas Projects						509	9,632	10,141
UK Capital						(11,142)	97,660	86,518
UK Treatment						38,306	6,138	44,444
						58,584	126,833	185,417
TOTALFUNDS						426,889	100,131	527,020
Net movement		in funds, included		in the	above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
						F		F
Unrestricted	funds
General fund						280,763	(307,465)	(26,702)
Restricted funds
Overseas Volunteer			Trips			8,254	5,149	13,403
Overseas Projects						15,285	(5,653)	9,632
UK Capital						98,738	(1,078)	97,660
UK Treatment						7,337	(1,199)	6,138
Job retention	scheme					46,798	(46,798)
						176,412	(49,579)	126,833
TOTAL FUNDS						457,175	(357,044)	100,131

Comparatives	for moveme	nt in fun	ds
					Net
					movement	At
				At 1.4.19	in funds	31.3.20
				E	F
Unrestricted	funds
General fund				113,860	254,445	368,305
Restricted funds
Overseas Volunteer Trips					30,911	30,911
Overseas Projects				5,'l47	(4,638)	509
UK Capital				11,686	(22,828)	(11,'I42)
UK Treatment				67,303	(28,997)	38,306
				84,136	(25,552)	58,584
TOTAL FUNDS				197,996	228,893	426,889
Comparative	net movement	in funds,	included	in the above are as follows:
				incoming	Resources	Movement
				resources	expended	in funds
Unrestricted	funds
General fund				260,544	(6,099)	254,445
Restricted funds
Overseas Volunteer Trips				178,305	(147,394)	30,911
Overseas Projects				22,165	(26,803)	(4,638)
UK Capital				20,000	(42,828)	(22,828)
UK Treatment				57,197	(86,194)	(28,997)
				277,667	(303,219)	(25,552)
TOTAL FUNDS				538,211	(309,318)	228,893