||||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|
##
##
##
##
##
##
##