2022-03-31-accounts - Dentaid Limited

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			Page
Report ofthe Trustees		1	to 4
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow	Statement
Notes to the Financial Statements		10 to 19

					2022	2021
			Unrestricted	Restricted	Total	Total
		Notes	funds	funds f	funds 6	funds 6
INCOME AND ENDOWMENTS	FROM
Donations and legacies			201,552	90,013	291,565	239,010
Charitable activities
Charitable activities			216,498	82,187	298,685	204,193
Other trading activities		3	14,136	23,088	37,224	13,943
Investment income		4	1		1	29
Total			432,187	195,288	627,475	457,175
EXPENDITURE ON
Charitable activities		6
Charitable activities			474,819	84,979	559,798	357,044
NET INCONIE/(EXPENDITURE)			(42,632)	110,309	67,677	100,131
Transfers between funds		17	247,506	(247,506)
Other recognised gains/(losses)
Gains on revaluation offixed assets			116,160		116,160
Net movement in funds			321,034	(137,197)	183,837	100,131
RECONCILIATION OF FUNDS
Total funds brought forward			341,603	185,417	527,020	426,889
TOTAL FUNDS CARRIED FORWARD			662,637	48,220	710,857	527,020

		BALANCE SHEET
		31 MARCH 2022
			2022	2021
		Notes	6	6
FIXEDASSETS
Tangible assets		12	181,880	31,348
CURRENT ASSETS
Stocks		13	215,000	221,366
Debtors		14	84,370	20,215
Cash at bank and	in hand		245,302	267,160
			544,672	508,741
CREDITORS
Amounts falling due within one year		15	(15,695)	(13,069)
NET CURRENT ASSETS			528,977	495,672
TOTAL ASSETS	LESSCURRENT
LIABILITIES			710,857	527,020
NET ASSETS			710,857	527,020
FUNDS		17
Unrestricted funds			662,638	341,603
Restricted funds			48,219	185,417
TOTAL FUNDS			710,857	527,020

			FOR THE YEAR ENDE	D 31 MARCH 2022
				2022	2021
			Notes	5	5
Cash flows from		operating	activities
Cash generated	from operations 1			21,077	159,753
Net cash provided		by operating activities		21,077	159,753
Cash flows from		investing	activities
Purchase oftangible fixed assets				(42,936)	(3,164)
Interest received				1	29
Net cash used in		investing activities		(42,935)	(3,135)
Change in cash		and cash	equivalents
in the reporting		period		(21,858)	156,618
Cash and cash	equivalents		at the
beginning ofthe		reporting	period	267,160	110,542
Cash and cash	equivalents		at the end
ofthe reporting		period		245,302	267,160

	FOR THE YEAR ENDED 3	FOR THE YEAR ENDED 3	FOR THE YEAR ENDED 3	FOR THE YEAR ENDED 3	1 MARCH 2022	1 MARCH 2022	1 MARCH 2022
	RECONCILIATION OF NET INCOME TO NET CASH				FLOW FROM OPERATING ACTIVITIES
						2022 f	2021 6
	Net income for the Financial Activities)	reporting		period (as per the Statement of		67,677	100,131
	Adjustments for: Depreciation charges Interest received					8,564 (1)	5,896 (29)
	Decrease in stocks					6,366	39,474
	(Increase)/decrease Increase in creditors	in debtors				(64,155) 2,626	12,647 1,634
	Net cash provided	by operations				21,077	159,753
2.	ANALYSIS OF CHANGES		IN	NET FUNDS
					At 1.4.21 6	Cash flow f	At 31.3.22 6
	Net cash
	Cash at bank and in	hand			267,160	(21,858)	245,302
					267,160	(21,858)	245,302
	Total				267,160	(21,858)	245,302

allocated to activities on a basi Tangible fixed assets Depreciation is provided at the useful life.	s consistent with following annualr
Freehold property	10%on cost
Improvements to property	10%on cost
Plant and machinery	20% on cost
Mobile Dental Units	2%on cost

DONATIONS AND LEGACIES	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES
								2022	2021 f
Donations and gift aid Legacies								289,865 1,700	112,010 127,000
								291,565	239,010
OTHER TRADING ACTIVITIES
								2022f	2021
Fundraising events Other income								13,776 3,210	1,963 4,344
Sale ofequipment								20,238	7,636
								37,224	13,943
INVESTMENT INCOME
								2022	2021
								6	E
Interest receivable								1	29
All investment income is	derived			from assets held			in the United Kingdom.
INCOME FROM CHARITABLE				ACTIVITIES
			Activity					2022 f	2021 f
Project income			Charitable		activities			133,764	23,090
Contract income from local
authorities			Charitable		activities			48,863	5,667
Grants receivable			Charitable		activities			116,058	175,436
								298,685	204,193
Grants received, included		in	the	above,	are	as follows:
								2022 F	2021 f
Sir Donald 6 Lady Edna The Valentine Charitable	Wilson Trust			Charitable		Trust		10,000	3,000 10,000
MJB Charitable Trust									5,000
The SMB Charitable Trust								3,000	3,000
The Broyst Foundation The Alice Ellen Cooper-Dean Marsh Christian Trust			Charitable		Foundation			10,000	1,000 5,000 300
Ernest Hecht Charitable	Foundation								2,500
Southall Trust									5,000
Edward Gostling Foundation Sir Jules Thorn Charitable Trust									4,400 1,000
Pat Newman Memorial Trust									500
Irving Memorial Trust Ashworth Trust									1,000 5,000
Sovereign Community Grants									5,000
Carried forward								23,000	51,700

INCOME FROM CHARITA	B	LE A	CTIVITIES -contin	ued
					2022 F	2021f
Brought forward CAF Resilience					23,000	51,700 36,288
MacMillan Cancer Support HIWCF Two Saints Clinics						12,000 3,750
Leeds Building Society Foundation The Paget Trust BUPA Foundation						950 2,000 7,000
Royal College The Belgae Trust The lan Maidens Charitable		Trust				7,950 1,000 4,000
Job retention scheme					3,982	46,798
Rotary Club ofSalisbury Forest Hill Charitable Trust					1,000	1,000 1,000
Simply Health Dental Nurse Network					50,000 500
Lennox Hannay Charitable	Trust				1,000
Christian Dental Fellowship					2,063
The Barrett Development	Charity		Foundation		2,000
Charity and Social Com					1,200
Verity Lodge Benevolent Fund City Life Education and Action for			Refugees		200 1,020
Chalk Cliff Trust					3,000
Arnold Clark					750
Hospital Saturday Fund					2,000
Speedomick Foundation					2,000
Wessex Rotary CIO					300
HDH Wills Charitable Trust					250
The Randal Charitable Trust					10,000
DWF Charitable Foundation					1,000
The Lawson Trust					6,000
James Tuttiett Charitable	Trust				2,500
Department ofWork and	Pensions				2,293
					116,058	175,436
CHARITABLE ACTIVITIES		COSTS
					Support
				Direct	costs (see
				Costs F	note 7) f	Totals f
Charitable activities				362,403	197,395	559,798

SUPPORT C		STS
					Governance
				Management	costs	Totals
					9
Charitable activities				194,471	2,924	197,395
Support costs,		included	in the above, are as follows:
Management					2022	2021
					Charitable	Total
					activities	activities
						E
Wages Social security Pensions					79,568 7,441 2,686	32,349 3,367 1,205
Rates and water					1,766	1,766
Insurance					4,653	3,394
Light and heat Telephone Postage and stationery Advertising Sundries					664 5,226 3,647 8,469 8,094	609 4,022 792 1,449 1,598
Rent					20,250	27,000
Staff training Recruitment					1,900 2,745	1,546 414
Cleaning Consulting Travel and subsistence					1,290 8,448	332 4,167 (5,585)
Bank charges Computer costs Repairs and maintenance Irrecoverable VAT					487 7,976 3,075 17,205	196 4,820 450 5,255
Trustee expenses Donations					318	139 895
Depreciation assets	oftangible		and heritage		8,563	5,896
					194,471	96,076
Governance		costs
					2022	2021
					Charitable	Total
					activities	activities
					f	E
Accountancy		fees			2,924	2,511

During the year no tru F139).	stees (202	1:t	wo) wer	e reimbursed o	ut of pocket exp	enses totalling	anil (2021
STAFF COSTS
						2022	2021
						f
Wages and salaries Social security costs Other pension costs						284,170 26,575 9,594	208,541 16,833 6,026
						320,339	231,400
The average monthly	number of	employees		during the year	was as follows:
						2022	2021
Average number ofemployees						12	8
No employees received emoluments			in excess of860,000.
COMPARATIVES FOR THE STATEMENT				OF FINANCIAL	ACTIVITIES
					Unrestricted	Restricted	Total
					funds	funds	funds
					8	8	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies					219,770	19,240	239,010
Charitable activities
Charitable activities					54,657	149,536	204,193
Other trading activities Investment income					6,307 29	7,636	13,943 29
Total					280,763	176,412	457,175

	FOR THE YEAR	FOR THE YEAR	FOR THE YEAR	ENDED 31 MA	RCH 2022	RCH 2022
COMPARATIVES	FOR THE STATEMENT			OF FINANCIAL	ACTIVITIES -continued
					Unrestricted	Restricted	Total
					funds	funds	funds
					f	5	5
EXPENDITURE ON
Charitable activities
Charitable activities					307,463	49,581	357,044
NET INCOME/(EXPENDITURE)					(26,700)	126,831	100,131
RECONCILIATION		OF FUNDS
Total funds brought		forward			368,305	58,584	426,889
TOTAL FUNDS CARRIED FORWARD					341,605	185,415	527,020
TANGIBLE FIXEDASSETS
				Improvements		Mobile
			Freehold	to	Plant and	Dental
			property f	property f	machinery 8	Units 8	Totals f
COST OR VALUATION
At 1 April 2021 Additions			65,370		82,944 22,936	20,000	148,314 42,936
Revaluations						116,160	116,160
Reclassification			(65,370)	65,370	(29,615)	29,615
At 31 March 2022				65,370	76,265	165,775	307,410
DEPRECIATION
At 1 April 2021 Charge for year Reclassification/transfer			41,438 3,045 (44,483)	44,483	75,528 5,519 (25,775)	25,775	116,966 8,564
At 31 March 2022				44,483	55,272	25,775	125,530
NET BOOK VALUE
At 31 March 2022				20,887	20,993	140,000	181,880
At 31 March 2021			23,932		7,416		31,348
Cost or valuation	at 31 March 2022 is represented by:
				Improvements		Mobile
				to	Plant and	Dental
				property f	machinery f	Units f	Totals f
Valuation in 2022						116,160	1'i6,160
Cost				65,370	76,265	49,615	191,250
				65,370	76,265	165,775	307,410

13.	STOCKS
									2022 f	2021 6
	Stocks								215,000	221,366
14.	DEBTORS:AMOUNTS				FALLING DUE WITHIN ONE YEAR
									2022	2021 f
	Trade debtors								74,850	19,025
	Other debtors								9,520	1,190
									84,370	20,215
15.	CREDITORS:	AMOUNTS				FALLING	DUE WITHIN ONE YEAR
									2022	2021 f
	Trade creditors								4,035	5,466
	Social security	and other			taxes				8,797	5,180
	Other creditors								1,063	623
	Accruals and deferred			income					1,800	1,800
									15,695	13,069
16.	ANALYSIS OF NET		ASSETSBETWEEN FUNDS
									2022	2021
							Unrestricted	Restricted	Total	Total
							funds f	funds f	funds 6	funds F
	Fixed assets						181,880		181,880	31,348
	Current assets						496,453	48,219	544,672	508,741
	Current liabilities						(15,695)		(15,695)	(13,069)
							662,638	48,219	710,857	527,020
17.	MOVEMENT IN FUNDS
								Net	Transfers
								movement	between	At
							At 1.4.21 F	in funds	funds f	31.3.22 6
	Unrestricted	funds
	General fund						341,603	73,529	247,506	662,638
	Restricted funds
	Overseas Volunteer		Trips				44,314	38,505	(82,819)
	Overseas Projects						10,141	14,628	(19,269)	5,500
	UK Capital						86,518	72,836	(116,635)	42,719
	UK Treatment						44,444	(15,661)	(28,783)
							185,417	110,308	(247,506)	48,219
	TOTAL FUNDS						527,020	183,837		710,857

Net movement in fun	ds, included in	the above are as follow	s:
		Incoming	Resources	Gains and	Movement
		resources E	expended f	losses 6	in funds f
Unrestricted funds
General fund		432,187	(474,818)	116,160	73,529
Restricted funds
Overseas Volunteer Overseas Projects UK Capital UK Treatment	Trips	45,830 34,787 82,186 32,485	(7,325) (20,159) (9,350) (48,146)		38,505 14,628 72,836 (15,661)
		195,288	(84,980)		110,308
TOTAL FUNDS		627,475	(559,798)	116,160	183,837

Comparatives for	movement in funds
			Net
			movement	At
		At 1.4.20	in funds f	31.3.21 f
Unrestricted funds
General fund		368,305	(26,702)	341,603
Restricted funds
Overseas Volunteer Overseas Projects UK Capital UK Treatment	Trips	30,911 509 (11,142) 38,306	13,403 9,632 97,660 6,138	44,314 10,141 86,518 44,444
		58,584	126,833	185,417
TOTAL FUNDS		426,889	100,131	527,020