| Page | ||||
|---|---|---|---|---|
| Report ofthe Trustees | 1 | to | 3 | |
| Independent Examiner's |
Report | |||
| Statement ofFinancial | Activities | |||
| Balance Sheet | ||||
| Cash Flow Statement | ||||
| Notes to the Cash Flow | Statement | |||
| Notes to the Financial Statements | 9 | to | 18 |
| Registered Charity nu 1075826 |
Registered Charity nu 1075826 |
Registered Charity nu 1075826 |
|---|---|---|
| Registered oNce | ||
| 116Commercial | Raad | |
| Tatton | ||
| Southampton | ||
| Hants | ||
| SQ40 3AD | ||
| Trustees | ||
| Mrs F Ellwaod | ||
| R P Guyver | ||
| M Inman | ||
| C Keanie | ||
| Miss J L Lelean | ||
| Miss SK Reading | ||
| AJ R Evans | ||
| Chief Executive | ||
| AJREvans | ||
| Company Secretary | ||
| J Elkins | ||
| independent | Examiner | |
| Paul Underwood | ||
| Morris Cracker | ||
| Chartered Accountants |
||
| Station House | ||
| North Street | ||
| Havant | ||
| Hampshire | ||
| POB IQU |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| Notes | ||||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
83,354 | 273,600 | 356,954 | 291,565 | ||
| Charitable activities |
||||||
| Charitable activities |
269,281 | 370,015 | 639,296 | 298,685 | ||
| Other trading activities |
101,133 | 33,140 | 134,273 | 37,224 | ||
| Investment income |
731 | 731 | 1 | |||
| Total | 454,499 | 676,755 | 1,131,254 | 627,475 | ||
| EXPENDITURE ON | ||||||
| Charitable activities |
||||||
| Charitable activities |
240,249 | 827,2'l0 | 1,067,459 | 559,798 | ||
| NET INCOME/(EXPENDITURE) | 214,250 | (150,455) | 63,795 | 67,677 | ||
| Transfers between funds | 18 | (214,654) | 214,654 | |||
| Other recognised gains/(losses) |
||||||
| Gains on revaluation offixed assets |
116,160 | |||||
| Net movement in funds |
(404) | 64,199 | 63,795 | 183,837 | ||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward |
662,638 | 48,219 | 710,857 | 527,020 | ||
| TOTAL FUNDS CARRIED FORWARD | 662,234 | 1'l2,4'l8 | 774,652 | 7'l0,857 |
| BALANCE SHEET | |||
|---|---|---|---|
| 31 MARCH 2023 | |||
| 2022 | |||
| Notes | |||
| FIXEDASSETS | |||
| Intangible assets | 12 | 6,012 | |
| Tangible assets | 13 | 384,857 | 181,880 |
| 390,869 | 181,880 | ||
| CURRENT ASSETS | |||
| Stocks | 14 | 265,047 | 215,000 |
| Debtors | 15 | 68,246 | 84,370 |
| Cash at bank and inhand | 239,082 | 245,302 | |
| 572,375 | 544,672 | ||
| CREDITORS | |||
| Amounts falling due within one year |
(188,592) | (15,695) | |
| NET CURRENT ASSETS | 383,783 | 528,977 | |
| TOTAL ASSETSLESSCURRENT LIABILITIES | 774,652 | 710,857 | |
| NET ASSETS | 774,652 | 710,857 | |
| FUNDS | 18 | ||
| Unrestricted funds |
662,233 | 662,638 | |
| Restricted funds | 112,4'I9 | 48,219 | |
| TOTAL FUNDS | 774,652 | 7'l0,857 |
| FOR THE YEAR ENDE | D 31 MARCH 2023 | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| Notes | E | |||
| Cash flows from | operating | activities | ||
| Cash generated from operations |
241,074 | 21,077 | ||
| Net cash provided | by operating activities |
241,074 | 21,077 | |
| Cash flows from | investing | activities | ||
| Purchase of intangible fixed |
assets | (7,515) | ||
| Purchase oftangible fixed assets |
(240,510) | (42,936) | ||
| Interest received | 731 | 1 | ||
| Net cash used in |
investing activities |
(247,294) | (42,935) | |
| Change in cash |
and cash | equivalents | ||
| in the reporting | period | (6,220) | (21,858) | |
| Cash and cash equivalents | at the | |||
| beginning ofthe |
reporting | period | 245,302 | 267,160 |
| Cash and cash equivalents | at the end | |||
| ofthe reporting | period | 239,082 | 245,302 |
| FOR THE YEAR ENDED 3 | FOR THE YEAR ENDED 3 | FOR THE YEAR ENDED 3 | 1 MARCH 2023 | 1 MARCH 2023 | 1 MARCH 2023 | |||
|---|---|---|---|---|---|---|---|---|
| RECONCILIATION | OF NET INCOME TO NET CASH | FLOW FROM OPERATING ACTIViTIES | ||||||
| 2023 | 2022 | |||||||
| F | ||||||||
| Net income for the | reporting | period (as per the Statement of | ||||||
| Financial Activities) | 63,795 | 67,677 | ||||||
| Adjustments for: |
||||||||
| Depreciation charges |
39,036 | 8,564 | ||||||
| Interest received | (731) | (1) | ||||||
| (Increase)/decrease | in stocks | (50,047) | 6,366 | |||||
| Decrease/(increase) | in debtors | 16,124 | (64,155) | |||||
| Increase in creditors |
172,897 | 2,626 | ||||||
| Net cash provided | by operations | 241,074 | 21,077 | |||||
| 2. | ANALYSIS OF CHANGES | IN | NET FUNDS | |||||
| At 1.4.22 | Cash flow | At 31.3.23 | ||||||
| F | ||||||||
| Net cash | ||||||||
| Cash at bank and | in | hand | 245,302 | (6,220) | 239,082 | |||
| 245,302 | (6,220) | 239,082 | ||||||
| Total | 245,302 | (6,220) | 239,082 |
| DONATIONS AND L |
EGA | CI | ES | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||||
| Donations and gift aid |
356,954 | 289,865 | ||||||||
| Legacies | 1,700 | |||||||||
| 356,954 | 291,565 | |||||||||
| OTHER TRADING ACTIVITIES | ||||||||||
| 2023 | 2022 | |||||||||
| F | E | |||||||||
| Fundraising events |
125,839 | 13,776 | ||||||||
| Other income | 2,660 | 3,210 | ||||||||
| Sale ofequipment | 5,774 | 20,238 | ||||||||
| 134,273 | 37,224 | |||||||||
| INVESTIIENT INCOME | ||||||||||
| 2023 | 2022 | |||||||||
| E | ||||||||||
| interest receivable |
731 | |||||||||
| All investment income |
is derived | from assets held | in the United | Kingdom. | ||||||
| INCOME FROM CHARITABLE | ACTIVITIES | |||||||||
| 2023 | 2022 | |||||||||
| Activity | E | |||||||||
| Project income | Charitable | activities | 194,054 | 133,764 | ||||||
| Contract income from | local | |||||||||
| authorities | Charitable | activities | 25,676 | 48,863 | ||||||
| Grants receivable | Charitable | activities | 419,566 | 116,058 | ||||||
| 639,296 | 298,685 | |||||||||
| Grants received, included |
in | the | above, | are as follows: | ||||||
| 2023 | 2022 | |||||||||
| E | ||||||||||
| The Valentine Charitable |
Trust | 15,001 | 10,000 | |||||||
| The SMB Charitable | Trust | 3,000 | ||||||||
| Rotary Club of Romsey | 710 | |||||||||
| Albert Hunt Trust | 5,000 | |||||||||
| The Alice Ellen Cooper-Dean | Charitable | Foundation | 10,000 | |||||||
| irving Memorial Trust |
2,000 | |||||||||
| MacMillan Cancer Support | 12,000 | |||||||||
| Leeds Building Society Foundation | 1,000 | |||||||||
| BUPA Foundation | 6,000 | |||||||||
| Job retention scheme |
3,982 | |||||||||
| Forest Hill Charitable | Trust | 1,000 | ||||||||
| Simply Health | 13,300 | 50,000 | ||||||||
| Dental Nurse Network | 1,029 | 500 | ||||||||
| Lennox Hannay Charitable |
Trust | 1,000 | ||||||||
| Christian Dental Fellowship |
2,063 | |||||||||
| Carried forward | 56,040 | 81,545 |
| INCOME FROM CHARIT | A | BL | E ACTIVITIES - continued | ||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Brought forward | 56,040 | 81,545 | |||
| The Barratt Development | Charity Foundation | 2,000 | |||
| Charity and Social Com | 1,200 | ||||
| Verity Lodge Benevolent | Fund | 200 | |||
| City Life Education and Action |
for Refugees | 1,020 | |||
| Chalk Cliff Trust | 3,000 | ||||
| Arnold Clark |
750 | ||||
| Hospital Saturday Fund |
2,000 | ||||
| Speedomick Foundation |
2,000 | ||||
| Wessex Rotary CIO | 300 | ||||
| HDH Wiils 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 | |||
| Eleanor Rathbone Charitable |
trust | 1,000 | |||
| lan Askew Charitable Trust |
500 | ||||
| Wesleyan Assurance Society |
3,000 | ||||
| Ken Finlayson fundraising |
9,751 | ||||
| Septodont | 120,000 | ||||
| The Chiara Foundation | 85,000 | ||||
| Lockton Companies LLP |
3,000 | ||||
| Royal Gloucester Lodge |
of | Freemasons | 300 | ||
| Sir George Martin Trust | 4,000 | ||||
| The Homity Trust | 1,000 | ||||
| Hampshire & IOW |
5,000 | ||||
| Green Hall Foundation |
95,000 | ||||
| Ernest Kieinwort Charitable | Trust | 3,000 | |||
| Matrix Causes Fund |
5,000 | ||||
| The Grace Trust | 1,000 | ||||
| The Sussex Community | Foundation | 3,000 | |||
| Talbot Village Trust | 4,500 | ||||
| Barker Mill Foundation | 1,000 | ||||
| Sir Halley Stewart Trust | 12,225 | ||||
| The Robert Gavron | 2,500 | ||||
| Norman Family Charitable |
Trust | 3,750 | |||
| 419,566 | 116,058 |
| Support | ||||||
|---|---|---|---|---|---|---|
| Direct | costs (see | |||||
| Costs | note 7) | Totals | ||||
| F | ||||||
| Charitable | activities | 743,805 | 323,654 | 1,067,459 | ||
| SUPPORT | COSTS | |||||
| Governance | ||||||
| Management | costs | Totals | ||||
| E | ||||||
| Charitable | activities | 319,119 | 4,535 | 323,654 | ||
| Support costs, included | in the above, are as follows: | |||||
| Ilanag erne |
nt | |||||
| 2023 | 2022 | |||||
| Charitable | Total | |||||
| activities | activities | |||||
| E | ||||||
| Wages | 141,645 | 79,568 | ||||
| Social security | 11,550 | 7,441 | ||||
| Pensions | 3,606 | 2,686 | ||||
| Rates and water | 1,804 | 1,766 | ||||
| Insurance | 4,633 | 4,653 | ||||
| Light and heat | 3,678 | 664 | ||||
| Telephone | 7,293 | 5,226 | ||||
| Postage and | stationery | 1'I,887 | 3,647 | |||
| Advertising | 23,315 | 8,469 | ||||
| Sundries | 1,571 | 8,094 | ||||
| Rent | 22,000 | 20,250 | ||||
| Staff training | 1,682 | 1,900 | ||||
| Recruitment | 6,424 | 2,745 | ||||
| Cleaning | 1,548 | 1,290 | ||||
| Travel and | subsistence | 5,405 | 8,448 | |||
| Bank charges | 1,680 | 487 | ||||
| Computer costs | 14,546 | 7,976 | ||||
| Repairs and maintenance | 3,431 | 3,075 | ||||
| Irrecoverable | VAT | 17,205 | ||||
| Trustee expenses | 380 | |||||
| Donations | 5 | 318 | ||||
| Vehicle storage | 12,000 | |||||
| Amortisation | of intangible | fixed assets | 1,503 | |||
| Depreciation | oftangible | and heritage | ||||
| assets | 37,533 | 8,563 | ||||
| 319,119 | 194,471 |
| STAFF COS | TS | |||||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| E | E | |||||
| Wages and salaries | 505,875 | 284,170 | ||||
| Social security costs | 41,250 | 26,575 | ||||
| Other pension | costs | 12,880 | 9,594 | |||
| 560,005 | 320,339 | |||||
| The average | monthly | number ofemployees | during the year was as follows: | |||
| 2023 | 2022 | |||||
| Average number of employees |
23 | 12 | ||||
| No employees | received emoluments | in excess of260,000. |
| NOTES TO THE FINANCIAL STATEMENTS - continue FOR THE YEAR ENDED 31 IIARCH 2023 |
NOTES TO THE FINANCIAL STATEMENTS - continue FOR THE YEAR ENDED 31 IIARCH 2023 |
NOTES TO THE FINANCIAL STATEMENTS - continue FOR THE YEAR ENDED 31 IIARCH 2023 |
d | ||
|---|---|---|---|---|---|
| 11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||||
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| F | F | ||||
| INCOME AND ENDOWMENTS | FROIVI | ||||
| Donations and legacies |
201,552 | 90,013 | 291,565 | ||
| Charitable activities |
|||||
| Charitable activities |
216,498 | 82,187 | 298,685 | ||
| Other trading activities |
14,136 | 23,088 | 37,224 | ||
| Investment income |
1 | 1 | |||
| Total | 432,187 | 195,288 | 627,475 | ||
| EXPENDITURE ON | |||||
| Charitabie activities |
|||||
| Charitable activities |
474,819 | 84,979 | 559,798 | ||
| NET INCOME/(EXPENDITURE) | (42,632) | 110,309 | 67,677 | ||
| Transfers between funds |
247,506 | (247,506) | |||
| Other recognised gains/(losses) |
|||||
| Gains on revaluation of fixed assets |
'I16,160 | 116,160 | |||
| Net movement in funds |
321,034 | (137,197) | 183,837 | ||
| RECONCILIATION OF FUNDS |
|||||
| Total funds brought forward |
341,603 | 185,417 | 527,020 | ||
| TOTAL FUNDS CARRIED FORWARD | 662,637 | 48,220 | 710,857 | ||
| 12. | INTANGIBLE FIXEDASSETS | ||||
| Website | |||||
| COST | |||||
| Additions | 7,515 | ||||
| AMORTISATION | |||||
| Charge for year | 1,503 | ||||
| NET BOOK VALUE | |||||
| At 31 March 2023 | 6,012 | ||||
| At 31 March 2022 |
| Improvements | Mobile | |||||
|---|---|---|---|---|---|---|
| to | Plant and | Dentai | ||||
| property | machinery | Units | Totals | |||
| F | F | |||||
| COST OR VALUATION | ||||||
| At 1 April 2022 | 65,370 | 76,265 | 'I65,775 | 307,410 | ||
| Additions | 5,280 | 39,973 | 195,257 | 240,510 | ||
| At 31 March 2023 | 70,650 | 116,238 | 361,032 | 547,920 | ||
| DEPRECIATION | ||||||
| At 1 April 2022 | 44,483 | 55,272 | 25,775 | 125,530 | ||
| Charge for year | 7,065 | 23,247 | 7,221 | 37,533 | ||
| At 31 March 2023 | 51,548 | 78,519 | 32,996 | 163,063 | ||
| NET BOOK VALUE | ||||||
| At 31 March 2023 | 19,102 | 37,719 | 328,036 | 384,857 | ||
| At 31 March 2022 | 20,887 | 20,993 | 140,000 | '!81,880 | ||
| Cost or valuation | at 31 | March 2023 is represented by: |
||||
| Improvements | Mobiie | |||||
| to | Plant and | Dental | ||||
| property | machinery | Units | Totals | |||
| F | E | |||||
| Valuation in 2022 |
116,160 | 116,160 | ||||
| Cost | 70,650 | 116,238 | 244,872 | 431,760 | ||
| 70,650 | 116,238 | 361,032 | 547,920 | |||
| 14. | STOCKS | |||||
| 2023 | 2022 | |||||
| Stocks | 265,047 | 215,000 | ||||
| 15. | DEBTORS: AMOUNTS | FALLING DUE WITHIN ONE YEAR | ||||
| 2023 | 2022 | |||||
| Trade debtors | 53,029 | 74,850 | ||||
| Other debtors | 15,217 | 9,520 | ||||
| 68,246 | 84,370 |
| 2023 | 2022 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| E | F | ||||||||
| Trade creditors | 9,459 | 4,035 | |||||||
| Social security and other taxes | 12,530 | 8,797 | |||||||
| Other creditors | 9,103 | 1,063 | |||||||
| Accruals and deferred | income | 157,500 | 1,800 | ||||||
| 188,592 | 15,695 | ||||||||
| Movement in Deferred |
Income | ||||||||
| 2023 | 2022 | ||||||||
| F | |||||||||
| Brought forward | |||||||||
| Amount released Amount deferred |
to incoming in year |
resources | 155,050 | ||||||
| Carried forward | 155,050 | ||||||||
| ANALYSIS OF NET | ASSETS | BETWEEN | FUNDS | ||||||
| 2023 | 2022 | ||||||||
| Unrestricted | Restricted | Total | Total | ||||||
| funds | funds | funds | funds | ||||||
| F | |||||||||
| Fixed assets | 390,869 | 390,869 | 181,880 | ||||||
| Current assets | 365,006 | 207,369 | 572,375 | 544,672 | |||||
| Current liabilities |
(93,642) | (94,950) | (188,592) | (15,695) | |||||
| 662,233 | 112,419 | 774,652 | 710,857 | ||||||
| MOVEMENT IN FUNDS |
|||||||||
| Net | Transfers | ||||||||
| movement | between | At | |||||||
| At | 'l, 4,22 | in funds | funds | 31.3.23 | |||||
| F | |||||||||
| Unrestricted funds |
|||||||||
| General fund | 662,638 | 2'I4,249 | (214,654) | 662,233 | |||||
| Restricted funds | |||||||||
| Overseas Volunteer | Trips | (32,495) | 32,495 | ||||||
| Overseas Projects | 5,500 | 22,919 | 28,419 | ||||||
| UK Capital | 42,719 | (61,745) | 19,026 | ||||||
| UK Treatment | (79,133) | 163,133 | 84,000 | ||||||
| 48,219 | (150,454) | 214,654 | 112,419 | ||||||
| TOTAL FUNDS | 710,857 | 63,795 | 774,652 |
| Net movement | in fu | nds, includ |
ed in the abo |
ve are as follo | ws: | ||
|---|---|---|---|---|---|---|---|
| Incoming | Resources | Movement | |||||
| resources | expended | in funds | |||||
| Unrestricted | funds | ||||||
| General fund |
454,499 | (240,250) | 214,249 | ||||
| Restricted funds | |||||||
| Overseas Volunteer | Trips | 178,651 | (211,146) | (32,495) | |||
| Overseas Projects | 29,161 | (6,242) | 22,919 | ||||
| UK Capital | 154,975 | (216,720) | (61,745) | ||||
| UK Treatment | 313,968 | (393,101) | (79,133) | ||||
| 676,755 | (827,209) | (150,454) | |||||
| TOTAL FUNDS | 1,131,254 | (1,067,459) | 63,795 | ||||
| Comparatives | for | movement | in funds | ||||
| Net | Transfers | ||||||
| movement | between | At | |||||
| At 1.4.21 | in funds | funds | 31.3.22 | ||||
| F | E | ||||||
| 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 | 'I0,141 | 14,628 | (19,269) | 5,500 | |||
| UK Capital | 86,518 | 72,836 | (1 'I 6,635) | 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 |
| Comparative | net movement in funds, |
included in the above |
are as foliows: | ||
|---|---|---|---|---|---|
| Incoming | Resources | Gains and | Movement | ||
| resources | expended | losses | in funds | ||
| E | |||||
| Unrestricted | funds | ||||
| General fund | 432,187 | (474,818) | 116,160 | 73,529 | |
| Restricted funds | |||||
| Overseas Volunteer Trips | 45,830 | (7,325) | 38,505 | ||
| Overseas Projects | 34,787 | (20,159) | 14,628 | ||
| UK Capital | 82,186 | (9,350) | 72,836 | ||
| UK Treatment | 32,485 | (48,146) | (15,661) | ||
| 195,288 | (84,980) | 110,308 | |||
| TOTAL FUNDS | 627,475 | (559,798) | 116,160 | 183,837 |