REGISTERED COPIPANY NUMBER: 03660759 (England and Wales)
REGISTERED CHARifY NUMBER: 1075826
REPORT QF THE TRUSTEES AND
FINANGiAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
DENTAID LIMftED

DEKfAID UMifED
coKrEl+rrs OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Pag
Report of the Trustees
1 to S
Report of the Indepondent Audltors
6 to 9
ststement of Financlal Actlvltlas
10
Balance Sheet
11
Cash Flow Statem8nt
12
Notes to the Cash Flow Statement
13
Notes to the Flnanclal Statements
14 to 26

DENTAID UMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also dlrectors of the charity for lh8 pU￿OSe8 of Ihe Companies Act 2006, present Ihèlr report wilh
Ihe financi81 stalements of th8 charty for Ihe year eThJed 31 March 2024. The twstees have adopted lh6 prov1s1o￿% of
Acwjnllng and Reporting by Charities: Statemenl of Rsxommended Practlce appThc9l￿e to charrties preparing their
accounts in ac£ord8nce wlth the Financlal Reporting Standard appllcable In the UK and Republic of Ireland (FRS 102)
(effecth 1 January 2019).
OBJECTIVES AND ACTMTIES
As Chairman of Dentald the Dental Charfty, l am dellghEed to presant another strong set of accounts and our annu81
revlÈw. In il we se8 Dentald posung anolher year of gr￿ and developmenL ¢onlinulng on its trend of the past few
years posllowd pandemlc. It Is an exctthg time for the (a)artty, whith Is enabled by Ihe hard work from our CEO and
staff leam. combined with th6 tremendous support of volunteers, ￿rP￿ate partners, funding partn6r8 and the wlder
dental Industry.
Dentald's 2024 financa8ls saw slgnific8nt growth to lotal Incts)m8 of £1.653m. whlch 18 nearty a 500A increase on 2023.
Wè note that very little of this is dLte lo tha new ICB (NHS Inte￿￿ed ￿re board> contraci vthlch will have ah increased
¢ontrSbullon in Ihe forthcomlng year. A surplus of £97k has been generated, thlch represents a posillve boost to our
reserves. We are growing the team In support of our increase n actThiitles and are proud of how the team remalns
commlited to the Importanl work we deliver In the UK and around the world.
With our UK work. we have expand8d delEvery capadty to 11 moblle dental units and are able to now see th8 numb8r of
clinlcs growing lo over 500 Gharity clinlcs a year and even greater numbers delwered Ihrcmjgh the Hampshlre ICB
conlr8cI, W6 are equalty excited lo contlnue our roll out of BrightBites with thousands of chlldren wAfving oral h8alth
educallon in 2024.
Wilhin the UK, we bell6ve that success will com8 through developing local deltvery hubs. The first of these has been
8nabled vt8 P3rtnershlp with Septodont to eslabjlsh a Kent hub where w8 mainlain ￿ member8 of staff and a
dedicaled moblle dentat unlt. This saw us nominated as finallsts in the Thlrd Sector Awards for medium slzed chaHty
corporate partnership. Wa WIN explore slmilar a￿1 other modals for crealing local delfvery opportun1￿8$.
We ￿11 wntinue to evolve and 8valuate funding streams. Worklng in parlnership with NHS Hampshlre and 18le of
Wight integrated care board trust IS 5ignificanl In its scale of funding for the charity 8nd its ambltion to reaGh the
dlsadvantsged within soclety. We conlinu8 to see and evaknat8 Interest from other slatutory fundlng sources.
Alongside the growth in our UK work, whith is now the [￿n,8 share of the charila￿a actlvltl&s, Denlaid romains
committed to our eslabllshed oversea8 partners through volunteering and equipm8nl provlslon. The Impact of our
long-term partner model Is Illustreled through the first students from the Maldenl project having graduated afler using
tho equlpment we sent out in 2019 wllh the Ihkd tranche ofeqillpment rthv on Its way.
The grovth belng experienced by the charity necessitates devdopment of our corpordt8 pvernanc8. A8 2 b)ard of
Iruslees ar￿ senior management team. w8 are upltiting our approach lo: risk rnanagemenl, financlal m8nag8menl.
governance and slralegy & planning. Thls will sea a grovrth in Ihe board in Iha forthcomlng year, wilh my Ihanks both to
dapartlng trustees and to the next incoming cadr8.
As a tK)ard and ￿nIOr management team. w6 eonthiu6 to èvahjate our slrat8glc ￿an8, remalnSng committed lo our
oL4eGIIve of reaching Iha most vulnerablo and disadvantaged communifles In the UK and overseas. We ojnllnue to se8
a clear need arvj wa now have in pkce a sustainable deltvery model: Remalnlng focused on the peopl8 W8 serve and
seok lo reach, we $88 jots more opportunltles fcr the continued growth and development of the Gharity.
Page 1

DENTAID LIMITED
REOORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRATEGIC REPORT
Flnancial position and key Items from year
A surplus of £97,507 has been reported and total r6sery8s are £872,159. Cash fky¥V has been L*nsLstent durlng the year
wlth a Ggsh balance of£402,419 reported at the year ènd.
The charity has seen IncJ)me grth¥ to £1,653.251 from £1.131.254, driven by the Inttease In UK aciivlty.
In supwjrt of this growlh In charitable adivittes. the dwrity expanded Its team in ￿th n￿nbel¥ and capabiliti88, tt also
had to cope wlth wage infftation to ensure It kept its key ￿[sonnel In line with the wld8r kjcal employment m8rk8t. Thls
resLrfled In a 25% increase In staff wage costs, proportronat8 io the 5ncrease In income.
Wilh Increased aclSvltles, th8 charity also saw s(k*tional (Kjsls assodat6d with Iravel wlthh Ihe UK and rent assoclated
with Ihe storag8 of our mobile derital unlts.
Management contlnue to pay close atlenlion to costs and manage Ihese senslbty and prudentty. As a rèsult, the charity
has debvered another surplus and moves the charity onio firmer fNancial footing.
Prlnclpal fundln9 sources
The prinGipal funcling Sour￿ are from statutory fuThJing arKf donations. The charity also recelves signiftcant grant
income.
The varlèly of funding sources Is Impor&￿t as (xn be seen in 2024 where Dentalds Project Income incre8S6 b
£653,113 from £194,054 In 2023 and grant funding redu(xd to £299.926 from £419.566 In 2023. This shift w88 drlven
by on84)ff fundlng requests assodated ￿th new moblb d￿ urdts In 21Y23 whth enabled proje￿ income lo
increas8 in 2024.
As Dentaid requlres funding Ihat TS approprFate to grant sources. wè conshger that we are well placed wllh a good
repu181ion lo further tncreese grant funding in luture years. We afso exped to be able to In￿ease projèct income in
fulure years as our r8PUtation continues to grow.
Dentald's fundraLsirvJ & events Income is f(xuse(i around our industy & suppJrt8r Connections which Is ttruclal to
develop and maintain and are considered a8 imFMYtant as the funding stream itself.
Dentsld maintains a dedicated grants and fun(traiswvJ team withln lis OpJanIsatK￿al slructure.
In February 2024. Denlaid 8ignad a b)n*term o)nlract wilh HarryJshTo ICB. Whilst thFs ha$ mlrmmal impact on the 2024
Itnancial posftlon, itwll drlv8 8n Increase In the 2025 accounts.
Reserves policy
At the 31 March 2024 the organisation has ￿selVeS of £872.159 of ￿iCkn £710.835 V￿re unrestricted reseNes. The
reseNes Include donated g(x)ds stock of £189,780 whFch ts dlsblbuled to benefidartes and fixed assets of £379.730.
Cash al bank and in hand grew from £239,082 in 2023 to £402.419 In 2024. The Trustees consid8r malnlainlng frea
reseNes equal to three monlhs payroll and support o)sts ￿ £300,000 to be a sensFble pollcy. Thls pollcy will oJnlinu8 to
ba revlewgd as the thartiy grows. This albws the Chan'ty the ftnancaal headroom to seek n8w fundlng opwrtunlties and
make (￿)st sa￿ngS In Ihe event of the loss of current Income stream.
Golng Goncern
Dentald Is now In the pos61ion to hav8 kng term c¥ntracts fcr Ihe pr<Nlsion of dentlsty to a number of b￿l￿s. Tho Board
and manag8menl tsam confim) Ihal these are 1K0￿dIng tha ch￿Tty vAth a stabte platfomi fn from ￿1¢h to operate and
ojntinue Its provtsbn over going forward.
Page 2

DENTAID LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRATEGIC REPOltr
Prlnclpal rlsks and unc8rtalnties
Dentaid is now in Ihe posilion to have long term contracls for Ihe provlslon of dentisty lo a number of bod￿. The Board
and managem8nt team rx)nfiTm that Ih&8e are providing the tharfty wlth a stsble pLaffonn from whFth io op6tate and
continue ils provision going forward.
Denlaid regulaAy reviews its risks and prbrtty areas as a sentor maDagemenl team and as a board of tnjstees. The
following areas are considered by Ihe managem8nt and Iwstees to be the key areas of for whlth a number of
mitigations 8Te noted:
- Development and mairtenance of a sustalnable growth model. We do not assurne that the ICB contract wlll be
maintained. although15 expected to renew. We are also aware of Ihe thange as wo move to a medlum sized charfty wl
mean that some tW815 and grants are now avaflable for c£fjnsid8ration and others Bre dosed. This requires tha s8nior
management team to £onskJer the rnitigat￿nS requlred from dl fferent s¢%narios.
Pwdent flnancial management. We h8vB Strengthened our financo functlon th a part-time FD and bookk8ep8r.
whbth kg 8eelng an improvement in fin8ncSal management and reporting. We are seelng an increase in reseNes and
further to this, we are working to strenglhen th8 balance sheel and contlnue to b￿k1 reseNes in 8 suslain2bl8 way,
wllhln these accounts we have r eviewed f￿ed assel values. particularfy the MDU fleel.
- Fleet maintenanca and rgplanlshment programme for MDUS. Maintaining and replacing our vehides ov8r flme 55 a
necessity, wlth corresponding malntanance and servlclng programmes for the axisling 1188t. We wlll look for older
vehlcl88 lo b8 locally based to reducè wear and tear.
. Rlsk r8vl@w and management. We are Increasingly ￿nScIOUS of the impact that operallona and reputalonal rfsk has
on our growing organisation. We have undertaken a thorough risk review and mitigations proposed by senior
management. Al this time Ét has not stopped any actNitie5. we have pul new controls wi place for ¢ertaln hlgh8r risk
aCtivit￿S.
- Charlty Governance. Review of policies and procedures is undertaken on a perfodlc basts in order to keep pace wlh
changiNJ regulations, but also the changing requlremenls of the growing charity. We have engaged a 3rd paty
consultant lo provide independent as$e$8ment and suptKJrt to the board & CEO In the d)artys devel¢)pmenl of
gov8rnance.
- Successlon plannlng for key personnel. Denlaid's gr(AVth has been buHt upon a L¥Jre leam thal has expanded
wtsely vmh the addillon of necessary sknlb arvj experti88 to lake the Gharity foward to the next ￿ve1. We have been
worklng thls year to develop a ￿Yer of management arKI throuth thls have o)ped wlth the departure of one
long-stsnding member of the senior mana gemenl team.
Sustsinablllty, We understand th81 sustainabla d81tvery Is an tmportant crfletfa for fijnders and supporters. To thls
end. we have worked on solutions for our moblle d￿tal unlts and we have our fitst sobr powered unil - moviro towards
lowering our ¢arbon emls8ions. We also eXP￿t local d81wery hubs to reduc* the number ol miles our MDUS trav81 per
dini¢. This has to feed into our Strategrc pfanniruJ for the futuré of the charity.
Fundra181ng and corporate partnershlps. The lifeblood of any chaiity is Its 8blUty lo fundraise effect1ve￿ frorn a
vaiiety of sources, In addillon to fees-for-servlt*s. In rec8nt years Dentold has been fortunate lo have a number of
slrong corporale partners, alongskle ITUSts & grants. plus WKler Industryllndmdual furndralsing. Denlaid wlll continue to
develop Ks16am lo access thls range of fundirrtJ.
- Board development. As the charity develops its govemance we will axpand the nUM￿S of trust8ey. In (he coming
year wo anlictpale Ihat 8ub<ommittees of tha board wlll be estsbI￿hed lo report lo the board on flnancè, rfsk and
cllnical govemance.
STRUCTURE, GOVERNANCE AND MANAGEMETrrr
Governlng document
The charity ￿ controlted by Its govwnlw document. a deed of tnjst. and constilutes a limiied comp8ny, limited by
guaranle8. as defined by the Companles Act 2006.
Page 3

DENTAID UMrrED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Board dévelopment and governanco
No new trustee6 have been ap￿]Inted In 2024. Recognislng the need fDr more, new trustees will be r8(Wtted arKI
onboard6d in 2025.
A full revr8w of pollcles and procedures is v￿lertak￿ by managem8nt on an annual bas￿. Thks k% re￿&Wed and
ad¢tyt8d by fhé board.
The board undertakes annual performancA revkn vAth the CEO and agree targets In linè wllh 2025 budget.
Key m8nag8ment remuneration
Key management are remunerated in Ilne wmi aJTrent market rate remunerauon p8¢kages to ensure a good staff
retentR)n rate and mlnlmL£e dSsrupllon caused by the ioss of key Indivlduals.
Key Management Pe￿Onnel
The key management personnel of the tharltable company r￿mp￿seS of the Chief Executlve off￿r. Tha lotal
consideration pald and employee remunerallon. Lwt6ffts and tax of the key management personnel of Ihe chÉrfty was
£55A57 (2023: £55.740).
Risk managoment
The ITUSt8es have a duty to hjentify and r8vlew the rFsks to Mthich c*arity is 8XPOS8d and to ensure approprfate
conlrols 8r8 In pla¢8 to provide re280nable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglster¢d Company numb6r
03660759 (Eng￿nd and Wales)
Reglstered Charlty number
1075826
Registered office
116 Commerclal Road
Totton
Soulhamplon
Hanls
S040 3AD
Trustee#
Mrs F Euwoi
R P Guyver
M Inman
C Keanlo
M188 J L Lglean (reS￿ned 22.10.2024>
Miss S K Readlng
AJ REvans
Chlof Executlve
AJREvans
Company secretary
J Elklns
Pag8 4

DENTAID UMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Audltors
Morris Crocker Umlted
Chartered Accountants
statutory Audilors
stalion House
North Street
Havanl
Hampshlre
P09 1QU
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The tNsleos (wl)o ar8 also the directors Of Dontaid Umited for the purwses of c¥Trmpany law) are ￿ponsIble for
prep8rlng th8 Report of Ihe Trustees and the financial statements In accordance wrth appllGgble law and Unlfed
Ingdom Accounllng Standards (Untted KIn￿10M GeneraltyAGcepted ArL￿n￿ng Practice).
Company law requlres the tnjstees lo prepare financial statemenls for each financL31 year which gw8 a Inje and fair vlew
of the state of affa1￿ of the ch8riiable company and of Iho In¢(Knlng resources and appli¢alion of resourc98. Indudir
the Incom8 and expandllure, of Ihe chadfable wmpany for Ihal perlod. In preparfng those financial statements, the
Iruslees are requlred to
select suitable aceounllng polldes and then apply th8m conslstenlly.
obseNe Ihe methods and prindples in the Charity SORP.
make judgemenls and estimates Ihal are reasonable and prudenl,"
stste whether appli(zble ac£ounllng standards have been folkjwed. subject to any m8terlal departure8 dlsclosed and
expL8lned in the fin8nclal statements",
prepare the fina￿181 statements on the golng ￿ncern basls unless it Is inappYoprFate to wesume that th8 eharltable
)mpany Mrtll conlinue in businass.
The Iruslees are responsible for keeplng proper ac¢ounling reo)rds whlch di￿￿Se with reasonable accuracy at any
lime the financaal posllion of the ch8rltable company and to enabkn them lo ensure that the financlal statements comply
wilh th8 Companles Act 2006. They are also responsible for safe9uarding the assels of the charitsble company and
h8nce for taklrtrJ reasonable 81eps for the prevention and detecti(m of fraud and other Itregularlttes.
In 80 faras tha Irustees are aware:
there Is no ralevanl audit infomalk)n ofwhlch Ihe ch8riiable ccThpanls audltors are unaware,. Bnd
the Irust6es have taken all slep8 that they ought lo have thn to make themskn awara of any relevant audit
Informalk)n and to establish that the audltors are aware of that Infomialion.
AUDITORS
The audllors. MoTrts Crocker Llrrited, wll b8 woposed for re-appointment at the forthcoming Annual G6n8ral Meeting.
Report of the I t
dIre￿or9, on .....
Ilng a tstrataglc report. approved by order of lh8 board of trustees. as tha company
. and signed on Ihe boar(fs behalfby..
C Keanie
Trustee
Paga 5

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
DENTAID LIMtrED
Oplnlon
W8 have audited the financial stalements of Dentaid LThntted (the 'charitable company) for the year erKled
31 March 2024 which compTi58 the Ststem8nl of Flnanc4al Acfivlles, the Balance SheeL the Cash Flow Statement and
nol8S to the flnarKial statements, including a summary of slgnlffcant attounting poikle¥. The financi81 reporting
framèwork that has been applred in thelr preparatkjn Is appllcable law and United Ktngdom Accountlng Standards
(Unltéd Kingdom General￿ Accepted AccL)untlng Pradice).
In Dur oplnlon the financial stalem8nts'.
giv8 a true and falr vlew of the slate of the charitsb16 comp8nYs affair8 as at 31 March 2024 and of Its Incomlhg
resources and applkabon of resourc8s, ￿￿UdIng ts Income and expendlbjre, for thé year Ihen ended;
have been property prepared in accordance with Untted Kingdom Generally Accepted AcLountlng Practlce; and
have bean prepared Sn accordance ￿lIh the requirements of tha Companies Ad 2006.
Basls for oplnlon
We Gonducted ow audit In accordarKe wllh Interna￿Onal Stsndards on Audlllng (UK) OSAS (UK)) and applicable law.
Our resFrfJnsibl1￿eS under those standards are further des¢￿Iled In Ihe Audilors. resp()nslbllM6s for the audit of tha
financlal $18lements secllon of our re￿rt. We are Independent of Ihe charFtatAe company In accnrdance vllh the ethlcal
requirements that 8re relavanl to our audit of the financlal slatements In the UK, including th8 FRC'S Elhlcal Standard
and we have fulfilled ouy 0th8r ethical responsibifiiies in ac(xJrdance wlth these requlrem6nt8. W& believe that the audti
evklence we have obtalned Es suffK4ent and approprfate lo provide a basls lor our q)inhJn.
Conclusions relatlng to golng concern
In auditing the finandal stalements, we have ￿nClUded that Ihe trustees, US8 of th8 golng concem basls of acojunting
in Ihe prepamllon of the financial statements is appropriate.
Based on the work we have perforned. we have not idenlined any material uncertalnti8s relatlng to events or conditlons
that, indmdually or collectwely, may cast signmnt doubi on the charflable companvs ablllty to continue as a golr
concem for a p6rfod of at least twefve months fmm when the financial stalemenls are authorised for Lssue.
Our responslbillllas and the respcKJsibllltres of the Iruslees wth respect to going consxm ar6 descrlbed In the relevant
sections of this report.
Other Informadon
The Iwstees are responsible for the olher Informal￿n. The other knfoFrnalton (L)mprises the Infoimation Induded In the
Annual Report, other than th8 finandal ststements and our Rewt of the Independent Auditors thereon.
Our opinion on the financlal slatements does Th)I cover the olher Infomwtton arml, exL¥Pt to the extenl otheTh￿se
eX￿1cl11Y stated In our report we do not express any fotm of assuran￿ conduslon thereon.
In conne¢tlon wth our audit of th8 financial statemenls, our responslblbty Is to read Ihe othar infomialron and. In dolng
so, consider whether the olh8r Inlom)at&)n is malerially inwnsislenl ￿th the financial statements or our knowtedge
oblain8d In the audit or othe￿is6 appears lo be malerfaNy misslaled. If we Idantlfy suth materrdl Inconsislenci6s or
apparent material misstatements, we a￿ requlred to detemine ￿thether this rlse to a material misstatement In Ihe
financlal statemgnls Ihemselves. If. based on Ihe work We have perfomed. we eAJnclude Ihat there is a malerfal
mlsstatement of thi8 olher infoTmallon. we are rewlr8d to repjrt that l¥1. We have nolhlng to report in thK8 regard.
othermatter
We have audited the financial 8tat&ments of Dentald L￿r￿ted for the year ended 31 l+A8rch 2024. The fina￿la1
stalemen15 Indude wmparatlve infom7ation lor the year ended 31 Marth 2023 that was not a￿thIed by us. kcordlwty,
we do not express an opihion on those comparative figures.
Pag8 6

REPORT OF THE INDEPENDEKf AUDITORS TO THE MEMBERS OF
DEMfAID UMifED
Aqatters on whlch we are requlred to report by exceptlon
In the Ighl of Ihé knowbdge understandlng of the charllable company and Its environment oblalhed In th8 co(Jr8e of
the audi{ wo have not Idenllfied matérial misstatements in the {strategtcReport} and the Report of the Trustees.
We have nolhlng to report kn respe￿ of th8 folhJthrfrvJ matters where lh6 Companles Act 2￿6 requires us to report to
you If, in our optn40n:
adequate accounting records hav6 not béèn képt or returns adeq￿le for our audlt have not been receiv8d from
branthes not visited by us., or
the financi81 sl8téments 8re not In agreement wRh th8 8cc<Junting records and retum5; or
certaln disdosures of trus18e8' remuneralion spedfied by18w are not made: or
we have not [eGe1v￿ 811 Ihe information and explanatton& we raquire fj)r our aLMIIt.
Responslbllltles of trusts8s
As explained more fully in Ihe Statement of Tru8lee8' ResF#)nslbllttle8, the Iwslees (￿0 are also the directors of the
charilable company for the purposes of company law) are r6sponslblB for the preparallon of Ihe finandal 3talernents
and for being sallsfied thal they giv8 a Itue and falr ￿ew. and for such intem81 CDntrol as the Injstees detemiine 15
necessary to enable the prepardti)n of financial statements that ar6 frea from matari81 misstalement. whekhor due to
fraud or error.
In preparlng the fina￿181 8tatemenls. the trustees ere responsible for ass85sirvJ ihe tharftable companys ablThly to
o)nttnue as a gjiw cOn￿M, disdoslng, as applicable, matters related to golng ¢onc8m and uslng the golng conttem
basls of acwunling unless the trustees either intend to Iquidate the tharltaN6 company or lo cease operatlon5, or have
no reaustio altemalive but to do 80,
Page 7

REPORT OF THE INDEPENDEKf AUDrroRS TO THE MEMBERS OF
DENTAID LIMrrED
Our responsibilltles forthe audlt of the financlal stst2ments
Our obleckns are to obtaln reasonable assurance atx)ut whether the ffnand81 statements as a whole are free fmm
malerlal misstatement. wh81h8r due to fraud or error. and to Issue a Report of the Independent Audllors that Induda8
our opinlon. Reasonab18 assurance Is a hlgh level of BssuranrA. but ts nol 8 guarantee Ihat an audit Conducted in
accordance with ISAS (UK) wll atways detect a m8terfal ml8Statement exlsts. Mlsstatem8nts can arlse from
fraud or error and are considered malerial tf, individually or In the aggregate, Ihey could reasonably be 6xpected to
influekTr the ec0nom1cd￿Slons of ￿erS taken on the b8sls of thes6 fknancAal slatements.
The extént to whkh our proce(hJres are capa￿e of detecting irregularili89. Induding fraud is detsiled b81ow,
From discAJssion wlth management and those charged with govemance Infom*tion aboth the en￿ty is documanted to
assegs lh8 aclwity wllhin the organlsation. We dlsajss m8nagemenVs assessment of rfsk In respecl of irregularllles,
fraud and golrvJ ￿rKOm.
Based on thes8 discusslons and our own assessments we detennlned th81 the kay rfsk arèas vRre Income recognlllon
in respect of cut off issues and management override eX)n￿mI￿J the slzo of Ihe org8nisatlon.
We set fin8FlCI@18talement materiallty level based on Ih&18vel of In¢ome. As a not for profil organtsatlon raislng incom8
Is Its primary focus whlch Ls why Income was used to dètemiine Ihe level of materialtty. Our overall assessment of rlsk
was used lo detem)in8 perfomance materfality at an 8PPfOPt7ate level.
Subst8nlwe audit tssts We￿ desIgr￿d after Bssesslng and perfofft)ing walkthrough lesls. The w8lkthrough testlng
conllrmod docum8nted systems whfch have teen deslgnad lo act as a preventalive m8asure agalnst fraud and 8rror
whlch appear lo be operatlng as documented. Substan￿6 testing tested a Samp￿ of lh6 popuLalh)n. rapresentative of
Ihe population, lo idenlify errors. The testlF¥J dKI not identify any materfal mlsst8tements In veas t8Sted.
Audit substantive tssts conthded no material errors over Ihe key rlsk areas of In￿me reLX)gnition and management
ovenld
The audlt ¢onsider5 the ory8nisallon is nol exposed to materfal IK8k of error as a resjlt of assesslng kw8 and
regulallons Ihat are 8pproprlate lo the organbsalion.
Management assessed there is no going c£)nc6m risk.
A furiher descrlption of our responsibilllies for ￿ audit of the finandal statemènts is located on the Financlal Reporilng
Council's webslte at Mmhv.frc.org.uklaudJtorsresponslbllMes. ThF5 d8scrty)tion for￿￿ parl of our Report of the
Independent Audltors.
Page 8

REPORT OF THE INDEpENDE￿r AUDITORS TO THE MEMBERS OF
DENTAID LIMtrED
Usfj of our rnport
Thls r8POrt Is made 80lety to Ihe charitable wmpanys members. as a body, ih accordance with Chapler 3 of Part 16 of
Ihe Companl8s Act 2006. Our audlt work has been urxlertak8n so Ihat we mighl stale to the charitable companvs
mgmbers those matters we are requlred to state to them in an auditors, report and for no other purFK)$8. To the fullest
exlenl pemillted by law. we do not accept or assume responsibllity to anyone other than Ihe charitable company and the
chari18b18 companVs member5 as a body* for our audll work. for thls report, or forthe opinlons we have formed.
P Undejwood (Senior Stafutory Audltor)
for and on behalf of Morris Crocker ￿MIted
Chartered Accountants
Staluiory Audllots
Stalon House
North Slreet
Havant
Hampshlré
P09 1QU
Date: ..l.I
Pago 9

DENTAID LIMITED
STATEMENT OF FINANCIAL ACTJVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
fvnds
Unrestrtcted
fijnds
2023
Total
funds
Re$lrfcted
Note5
INCOME AND ENDOWMENTS FROM
Donations and legacies
383.430
220.571
604,001
356,954
Charitable activities
Charitable acuvities
426,890
52Q149
953,039
639296
Other Iradlng activitie8
Investment income
29.384
1.715
65,112
94,496
1,715
134,273
731
Total
841,419
811.&32
1,653.251
1.131.254
EXPENDITURE ON
Charltable activitles
Chatttable activilles
753,762
762,927
1,516,689
1,067.459
other
39,055
39,055
Total
792,817
762,927
1,555,744
1,067.459
NEf INCOME
48,602
48.905
97,507
63.795
RECONCILIATION OF FUND8
Totsl funth brought foFward
662233
112,419
774,652
710.857
TOTAL FUNDS CARRIED FORWARD
710,835
161.324
872.159
774,652
The notes k>rm part of these finarthl statements
Page 10

DENTAID LNITED
BALANCE SHEEr
31 MARCH 2024
2024
2023
Notes
FIXED ASSET8
Intanglble ass6ts
Tanglble 8sse15
13
14
4,509
375,221
6,012
384,857
379,730
390,869
CURRENT ASSErs
Stocks
D8btor5
Cash at b2nk and In hand
15
16
189,780
387,115
402,419
265,047
68,246
239,082
979,314
572.375
CREDITORS
Amounls fallng due within one year
17
(460.751)
(188,592)
NEf CURREKf ASSErs
518,563
383,783
TOTAL AssEfs LESS CURRENT LIABIUTIES
898.293
774,652
PROVISIONS FOR LIABILITIES
19
(26,134)
NET ASSEf3
872,159
774.652
FUNDS
Unreslrl¢t8d funds
Reslrlcted ftjnds
21
710,835
161,324
662,233
112.419
TOTAL FUNDS
872,159
774.652
Th8 ftnan ial statements were approved by the Bowd of TnJst88s and aulhorised for issue
a￿1 were 8bJned on Its behalf by.
on
CK8a
- Trustea
The noles f￿) part of these financial ststernents
Page 11

DENTAID UMITED
CASH FLOW STATEMEKr
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash Ilows from operating acuvllles
C8sh g6nerated from csperations
29).475
241,074
Nel cash provtded by operdlhg actlvities
290,475
241,074
Cash fft)ws from Investlng actlvltles
Pur&ias8 of Intanglble fixed assets
Purchase ofIanglb￿ flxed 86sets
Interest reca￿ed
(128.853)
1.715
(7,515)
(240,510}
731
Net (￿sh used In Investlng aoflvilies
{127,138)
<247294)
Change in cash and cash equivalents lry
the rèportlng perfod
Cash and cash equlvalent$ 8t the
beglnnlng of Ihe reportlng p•rlod
163.337
(6,220)
239,082
245.302
Cash and cash equlvalents at thg end of
the reportlng perlod
402,419
239,082
Th8 notes forn part of these flnancaal statements
Pag6 12

DEKfAID LIMrrED
NOTES TO THE CASH FLOW STATEMEKr
FOR THE YEAR ENDED 31 MARCH 2024
RECONCILIATION OF NET INCOME TO NET CA8H FLOW FROM OPERATING ACTIVITIES
2024
2023
Net Income for the raportlng perlod (as pertho Statwnont of Flnanclal
Activltles)
Adjustments for.
Depreclallon charges
Interest réceiv
Amortlsatlon
Prowsions - note 19
Impaimient k)ss
DÈcreas61(Increas8} in slod(s
(Increas6Vderxe8se In debiors
Increase in creditors
97,507
63.795
78,607
(1.715>
37.533
<731)
1,503
26.134
59,918
75,267
(318,869)
272,123
(50,047)
16,124
In,897
Net ca8h provldad by operatlons
280,475
241,074
ANALYSIS OF CHANGES IN NET FUNDS
At 1.423
Cash flow
At 31.3.24
Net Cash
Cash at bank and In hand
239.(*2
163,337
402,419
239.082
163,337
402,419
Totsl
239.082
163,337
402,419
The notes fomi part of Ihes8 financial statements
Page 13

DEfrTfAID LIMrrED
NOTES TO THE FINANCIAL STATEMEKrs
FOR THEYEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basls of preparlng th8 Ilnanclal statèments
The finandal statements ol the charftable comp8ry. thlch is a pubnG benefit enttty under FRS 102, have been
prepared in aC￿rdance wlth Ihe Ch8ritt8s SORP (FRS 102) 'Accounling and R8porting by Charllles. Statement
of Recommended Practth applicable to chaiities prapadng their accounts In eccordance wlth the Flnancial
Rewtlng Standard appI￿able in the UK and Republlc of Ireland (FRS 102> (effecllve 1 January 20191,, Flnancial
Reportlng Slandard 102 The FIna￿al Reporting Standard appIl￿ble In the UK and Republrc of Ireland. 8nd the
Companles Act 2006. The financial Ststen￿nts have bean propared under the historlcal cost conventlon.
Golng concem
The dlrectors are of the opinion that Ihe Charitable Company can continue lo meet rts obligations for at least
fvJelv8 months after the slgnlro of Ihe accounts and that Ihe Charitable Company wlll conllnu8 in operatlonal
8x[Sten￿ forthe for8seeable future. Therefore the directors conlinu8 to adopt the golng concem basts
in praparfng the Annual Report and financjal statem8nts.
Chang&s In accountlng method
There has been a change In the depreciation ffEthod for tanglble fixed assets.
Category
Mobilé Dental Units
Previous Polioy
A on rx)st
New Policy
15% ￿ o)st
ThL8 change In melhcKI has been implement￿1 to b6tter reflect Ihe usage and ecoTh)mic b8nefit derfved from
Iheso assets. The revtsed depreclallon rate Is Intended to provlde a more accuraie allocatlon of Ihe cost of
langlbl8 fixéd assets over thelr useful lives and hav6 been applled prospectivety.
Income
All Income is rec4Jgnlsed kn the S12tamant of Financlal Acfvlles once the charity has entitlement lo Ihe funds, it
Is probable that Ihe [r￿OMe will LE received and th8 amount Can b6 measured rellable.
Grant Income
Grant Income is reccgnized in the Statement of F￿a￿al AGtMties vhwi Ihe charity has en￿lIament to the funds,
11 Is probable the funds will be recelved, and the amowt can be measured rellabty, Grants recelved spedfic
purposes are treated as reslricled funds and are used In accordance wilh the grant terms.
Expendlture
Llabllllles are recogThsed as expendture as S¢Jon as there 15 a legal or constructhrn obllgalloh commlttlng Ihe
tharity to that expenditure, ￿ Ts probable that a Iransfer of e￿n0m￿ beneflts will b8 requlred In settlement arKI
Ihg amount of the obtigalion Gan be Measur￿ rellably. Expendllure is accounted for on an accnjals basls and
has been dasslfied under headings that aggregate all cost related lo the Galegory. Where cfjsts cannot be
dlredy attribut8d to partlcular headli￿ they have aUocAtad to acllvilie5 on a basis consistent vjfth the use
of resources.
Webslte Costs
Website costs ar8 to be amortised over 5 years. In order to write off the assets over their eslim8t6d useful lifo,
Tanglble flxed assets
Oepredauon Is provtded at the following amual ratss kn order to wrfle off each 8ss6t ovér IL8 esllma18d useful
Nf8.
Improvements to property
Plant and madilnery
mobi￿ Dentsl Units
Computer 8qulpmenl
10% on ￿st
20% on cDst
15% on cost
20% on cost
In(fMdual f￿ad assets £500 or more are caytalwj at ¢JJ5t.
Page 14
continu￿...

DENTAID LIMrrED
NOTES TO THE FINANCIAL STATEMEbifs - condnued
FOR THE YEAR ENDED 31 AIARCH 2024
ACCOUNTING POLICIES- conlinued
Stocks
A slgnfficant proportloD of the stod( has been donated to Ihe charty and 18 Incuded at the value of the stock
whan It was donated,
Taxatlon
The charity Is exempt fr(Kn corp)rallon lax on Its charltatrAe aclfvities.
Fund accountlng
Unrestricted funds can be used In acwrdance wth the charitable obJe¢kn at Ihe discretion of the Irustees.
Reslrlrxed tunds can orrfy be US￿ for partlcul8r restricted purposts withln th6 objects of the charity. R8strictlons
arise ￿en 5P8cified by Ihe donor or vthen fijnds are raised for particul8r reslrlcted purposes.
Further explanallon of the halure and purpose of each fund is t￿ty￿ed ￿ the notas to the finandal ststemehts.
Penslon costs and oth8r postwretlrément beneflts
The charitable company op8ratss a denned contrbult(m Pension schème. Conblbulk)ns p8yabla to the
charitable companvs pension scheme ar8 thargod lo the Slat8ment of Financial Athillas In the perfod lo whlch
they relale.
DONATIONS AND LEGACIES
2024
2023
Donations and gift 8K
604,001
356,954
OTHER TRADING AcnvmES
2024
2023
Fundrablng events
Other Income
Sale of equlpment
49,011
856
44,629
125,839
2,660
5,774
94,496
134.273
INVESTMENT INCOME
2024
2023
Interest reGelvab18
1,715
731
All investment Income Is derlved from assets hekl in Ihe Unfted Klngdom.
Page 15
txsnllnu8d...

DENTAID LIMITED
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTMTIES
2024
Acllvlty
Charkable aGlrrfitie¥
2023
Project Income
Contract Inco￿ from l(tsl
aulhoritles
Grants recefvable
653,113
194,054
Charitable aclpiities
Charitabl8 aclmlies
25,676
419,566
299,926
953.039
639296
Grants recetved, Included in Ihe above, ore as follovK.'
2024
2023
The Valentine Charitable Trust
MJB Charitable Trust
B6atrtce Loirg Famfly Trust
Th8 SMB Charitable Tru8t
Rotary Club of Romsey
Albert Hunt Twsl
Mar8h Christian Trust
Slr Jules Thorn Charit8ble Trust
Pat N9wman Memorlal Trust
InAng Memorlal Trust
Macmillan Cancer Supp¢Jrt
Leéds Bulldlng Society Foundat
BUPA Foundation
Tha Isn Maldens Chadtable Trust
Forest Hlll Charftable Trusl
Simply Heatth
Dental NU￿ N8lwork
Hospltal Saturday Fund
Eleanor Rathboné Charitable tru8t
lan Askew Charltable Trust
Wesleyan Assurance SO￿aty
Ken Nnlayson fundralsing
Septodonl
The Chl8r8 Foundation
Locktcfi Companles LLP
Royal GIOU￿Ster Lodga of Fr88masons
Sir George Martin Tnist
The Homty Twst
Hampshlre & low
Green Hall Foundauon
Ernest KleIn￿￿rt Charitsble Trnst
atrix Causès Fund
Tha Grace Tntsl
Th8 Suss8¥ Communty FouTrJ81ion
T8￿01 Villag8 TruBt
Barker Miu Foundatlon
Sir Ha1￿Y Slew3rt Trust
The Roborl Gavron
15.001
5,000
5,OCYJ
3,CM)O
710
5,000
5,000
5(K)
500
2,000
12,000
1.000
6.1)JO
70,000
I,￿0
1,000
3,577
1,125
2,000
13.300
1,029
1,000
500
3.000
9.751
12Q,000
85,000
3,iJ)O
300
4,OOD
1,000
5,000
95,IXIO
3,IX)O
5,000
1,000
1,CiJo
5,000
5,000
6,000
4.500
1,CQO
12,225
2,500
24.450
carr￿ forward
141.652
415,816
Page 16
contlnued...

DENTAID LIMITED
NOTES TO THE FINANCIAL STATEMENTS . conunued
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTivrriES - conltnued
2024
2023
Brought forward
Nomian Family Ch8ritsble Trust
The Nancy Bateman Ttust
Tabman Charftable Trust
The Le Roux Trust
WeynvJulh Town Council
The &van Mountain TrLL8t
Sylvta and Colln Shepherd Charltab16 Trust
The Eveson Trust
The Partner8hlp Foundalk)n
The Rowlands Trust
J & M Brltton Charttsble Trust
Gallaghar Community Fund
The15abel Blackman Foundatlon
The Syder Foundatlon
The Souter Charftable Trust
The Belstead Ganzonl Charltable Trust
Chariotte Bonham Cartor Charltable TrL18t
The Rope Trust
The Whit8head Monckton Charitabl8 FOundat￿1n
Anne Duchess of Wesfmlnster
Fokestone Municipal Charity
Unum Communty and Social Juslice Fund
The Brothers TnJ8t
The Travers Smith FoundalK)n
Van Nesle Foundatlon
The Chartes & Elsie Sykes Trust
Garfield Weston.Foundallon
The R V Cotoman Tnjst
Roger Da Haan Charita￿e Trust
141,652
415,816
3.750
10,000
5,000
15,000
2.500
4.000
7,500
7,500
1,500
3,000
1,000
5,000
2,000
2,000
4,000
10,096
1,622
10,OIXI
4,000
5,000
7,056
2,000
5,000
4.000
25,000
2.500
5.000
299,926
419,566
CHARITABLE ACTivrriE8 COSTS
Support
cx)sts (see
nol8 7)
Dlrect
Costs
Tolals
Charltable aGlhilli8S
1.105,512
411.177
1,516,689
Pag8 17
ntlnued...

DENTAID UMrrED
NOTES TO THE FINANCIAL STATEMETrrrs - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
SUPPORT COSTS
Govemance
costs
Management
TotalB
Charitable actmties
395,537
15,640
411,177
Support Msts, included tn the aLwJVe. arB as follows:
Managemént
2024
Charitable
activitl8S
2023
Total
a¢tw5Ues
Wages
Soci81 se(yJ
Penstons
Rates 8nd Wdter
nsurance
Llght and heat
Telephone
Postage and slalionery
Adverttslng
Sundrles
Rent
staff tralnlng
Recrulknent
Cleanlng
Travel and subsisten
Bank charges
Compulerc(Bts
Repairs and malntanance
Trustee expenses
Donations
Vehlde slorage
Amortisalion ol Intan￿ble fixed assets
Depr8ciation of langlble and herilago assets
177.043
16M)
3.802
2,154
6,608
6,659
11,941
6,229
19,644
7,545
39,000
141.645
11,550
3,606
1.804
4,633
3,678
11.887
23,315
1,571
22,000
1,682
6,424
1,548
5,405
1,680
14,546
3,432
380
6,510
2.904
44,624
2,729
13,371
12,248
40
31
12,000
1,503
30,311
1,503
14,497
395,537
311,898
Governance Go8ts
2024
Charitable
activiiies
2023
Total
acbvitlg¥
Accountancy fees
Legal and professional fees
8ookkeepSng
13,775
13
1,852
2,872
13
1,850
15,640
4,535
Page 18
continued...

DENTAID LIMtrED
NOTES TO THE FINANCIAL STATEmE￿rs - conllnued
FOR THE YEAR ENDED 31 MARCH 2024
NET INCOMEIIEXPENDrruRE)
Net incomel(expenditure) is stated after charglngl(credting):
2024
2023
Oeprecration - Dwned a￿ts
Webslle amortisation
78,607
1.503
37,533
1,503
TRUSTEES. REMUNERATION AND BENEFrrs
Dentalcfs oparallons in England are regulated by the Care Quaffty Gommlsslon (CQC). It Is a requirement under
CQC r8gulalion that the RegLstered Manager Is a member of the board io ensur8 that they have significant
inftuenc8 over board deNions on dinical governance matters. The ro18 of Reglslered Manager also needs to
have ov6rslghl of the day lo day aCti￿lIes. The only person was able trj meel thls utt6rla was Andrew
Evans - CEO who is the CQC Regislered ManBger and therefore was made a board member. The govemanc8
rules hav6 b&Èn amended to refiecl ihis.
During th8 year, Andrew Evans received a gross salary of £48,OCKI, errptyrs NIC of £5.369 and employors
pension of £2.088. Thls Is due to hwn belTrJ CEO. The d)arity had auihority to pay thls under their goveming
document.
Trustees. expenses
Durlry the year one Irustee {2023'. thréa trustees) were reknbur8ed (yjt of pocknt expan8e5 totalling £39 (2023:
£380).
10.
STAFF COSTS
2024
2023
Wages and salaries
Social securlty costs
Other penslon costs
631.467
56.724
13,577
505.875
41.260
12,880
701.768
560,005
The aver8ge monthly number oferryl¢)yees during the year was a$ followE:
2024
26
Average number of employees
2023
23
No employees received emoluments kn a￿SS of £60,0(M).
Pagè 19
continued,..

OEPtrAID LIMrrED
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR TrIE YEAR ENDED 31 MARCH 2024
11.
COMPARATIVES FOR THE STATEPAENT OF FINANCIAL ACTIVITIES
Unre5trtcted
fjJnd8
R8strlcted
funds
Total
funds
INCOME AND ENOOWMENTS FROM
Donations and legacEes
273,600
356,954
Charftable actlvltles
Charitable aclivities
269.281
370,015
639.296
Other tradiro activ1119S
Investrnent income
101,133
731
33,140
134,273
731
Total
454,499
676,755
1,131,254
EXPENDITURE ON
Charftabl8 actlvffitles
Charitable acti)rities
240.24g
827,210
1.067,459
NET INCOMEI(EXPENDFfuRE)
Transfers between funds
214.250
(214,654)
(150,455)
214,654
63,795
Net movement in funds
(404)
64.199
63,795
RECONCILIATION OF FUNDS
Totai funds brought forward
662,638
48,219
710,857
TOTAL FUNDS CARRIED FORWARD
662.234
112,418
774,652
12.
PRIOR YEAR ADJUSTIAENT
Operatlng lease commltment
In th8 prh)r yearfs financial slalements, the dlsclosure of an operating lease arrangement 8ntered Into on 4th
March 2019 was Inadvertently omltted. Thrs lease, whlch has a tem) of 10 years, was a signlflcanl finanGial
)mrnltment. The lease has been ¢orreclly dlsclosed th8 ￿rrent year flnandal statements r8f8r lo note
18,
Reclasslficatlon of depreGiatlon expon88
A prior period adjustment has been mde in Nole 6 to redassfy depTrdallon expenses from 8UPPOrt costs to
dlrecl costs, reflecting the usage of langibte fixed assets diredfy In tho provlslon of charita￿0 activit￿$. The
nMJbile dentsl unlts Incur depreclation as Ihey are 6ssential for defwerFry seNices trj the public by Irov8liing to
V8riou8 locations to pro￿de as$istancR.
The impacl of this adJUstn￿nt on Ihe financial statements is as ft)Ilows:
Re¢la8sificalion amount: £7,221
Effect on piioryearfs movem6nl In fijnts: £0
Adlusted movement in funds for prfor year. £63,795
Page 20
nttnued...

DEfriTAID LIMITED
NOTES TO THE FINANCIAL STATEMENTS . conllnued
FOR THE YEAR ENDED 31 l¥lARCH 2024
YTANGIBLE FIXED A8SET8
Webslt8
COST
At 1 April 2023 and 31 2024
7,515
AMORTISATION
At 1 ApAI 2023
Ch8rge# foryear
1,503
1.503
Al 31 March 2024
3.006
NET BOOK VALUE
At 31 fvfarch 2024
4￿09
Al 31 Marth 2023
6,012
14.
TANGIBLE FIXED ASSETS
Improverrtents
IAob
Dental
Units
Plant and
machinery
Compui8r
quipment
prop8rty
Tot81s
COST OR VALUATION
At l Aprfl 2023
Additions
R8c[asSifi￿ti0n
70,650
4.874
116.238
4,825
(83,184)
361,032
107,340
63,673
547,920
128,853
11,814
19,511
At 31 March 2024
7&524
37,879
532.lJ45
31,325
676.773
DEPRÉCIATION
Al 1 April 2023
Charge foryear
Impalffnents
Rec18ssifiGationnran5fer
51,548
3,169
7&519
7.051
32.960
64,110
59,918
63,673
163,027
78.607
59,918
4,277
(11.003)
7,330
At 31 Maruh 2024
54.717
14.567
220,661
11,607
301.552
NET BOOK VALUE
At 31 March 2024
20.807
23,312
311.384
19,718
375,221
At 31 Marth 2023
19,102
37.719
328,072
384,893
Cost orvalu8Uon a131 March 2024 Is represented ty.
Improvements
Mobl18
Denlal
Units
Plant and
machlnery
Computer
equlpment
property
Totals
Valuation In 2022
116.160
415.885
116,160
560,613
75￿24
37.879
31,325
75.524
37.879
532,045
31,325
676,773
Page 21
continued,..

DENTAID UMwfED
NOTES TO THE FINANCIAL STATEMENTS - conllnued
FOR THE YEAR ENDED 31 MARCH 2024
15.
STOCKS
2024
2023
Stocks
189,780
265,047
DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2024
2023
Trade debtors
Other debtors
Prepayments
325,979
53,029
15,217
16,587
387.115
88,246
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
so￿al se¢uiity and Oth￿ taxes
Olhef creditors
Acuuals and deferred irmmy
45.864
17,423
7.596
389,868
9,459
12,530
9,103
157,500
480,751
188,592
Movement In DefeTred Incx)me
2024
2023
Brought forward
Amount released to In￿mIr0 resour(
Amount defer(￿ In year
155,050
-155,050
375,541
155,050
Carried forward
375,541
155,050
18.
LEASING AGREEMENTS
Minimum lease payments under non-c8ncellable operatiw leases fall Ilje as follows:
2024
2023
Wilhln cne year
Belween one and five years
27,000
108,000
27,000
135,Ci
135.LKJO
162,Ch)O
PwJe 22
conlnuad..

DENTAID UMrrED
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
19.
PROV1810NS FOR UA8ILrriES
2024
2023
Prowsions
26,134
Golf Day Cancelled . Refunds Post Year-End:
Subsequent to the year-end, a planned golf day was ￿nCelled, resullirvJ In refurKls totalling £2,900, Thls 8vent Is
constdered an adjusting event 8fter the reporting perfod.
Morocco May 2024 Overs&8s Trlp Cancelled- Refunds Posf Year-End
Folkwing the yaar4nd, an overseas trip to MorocrA) stheduled for May 2024 w&8 Cancelled. and reftjnds
tOtsI￿TrJ £2,634.54 war8 issued. Thls Is an adjusting event after thg repwjting p6ri0d.
eBay Sale Refunded After y&a￿End
After the ye8r-end. a refund of £599.68 was Issued for an eBay sale. This refuThl relates to an adjusttng event
after the reporting perioLI.
Dllapldatlon Provlslon..
A provisron of £20,000 has b￿n recognlzed for dlapvjauon, r8118ding th8 estinated cosl of r88toring leased
pr8mtses upon thÈ explry of the lease tn four year8, Th1 line vmth the18ase agre8ment.
20.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
Total
funds
2023
Tolal
fund8
Unrestricted
funds
Restrlcted
furHJs
Flxed assets
Current a&8ets
Current liabilities
Provlsion for liabilities
379,730
817,9gJ
(460.751)
(26.134)
379.730
979,314
{460,7511
(26,134)
390,869
572,375
(188.592)
161,324
710,835
161,324
872,159
774,652
Pag& 23
conlinued...

DENTAID LIMITED
NOTES TO THE FINANCIAL STATEmE￿rs - conllnued
FOR THE YEAR ENDED 31 MARCH 2024
21.
MOVEMENT IN FUNDS
Net
mLwem6nt
In funds
Al 1.423
31.3.24
Unrestsloted funds
General furKJ
Oversea¥ Volunteer Tripks
UK Capital
UK Treatment
Ovorseas Project
662,233
50,978
713,211
1,004
(53,585)
6,918
43287
(53.585)
6.918
43,287
48,602
Restrlcted funds
Overseas Volunteer T￿p$
¢3v8rseas Projects
UK Capital
UK Treatrnent
710.835
15,482
32,378
23,647
(22,602)
15,482
60,797
23.647
61,398
28,419
84,￿0
112,419
48,905
161.324
TOTAL FUND8
774.652
97,507
872,159
Net movement in funds. Incwed in Ihe aiM)vé are as follows:
Incoming
resources
Resourcès
expendad
Mov8menl
I funds
Unrèstrfcted lunds
General fund
Overseas Vobjnteer Trips
UK Capltsi
UK Treatrnenl
Ov8mas P￿Ject
381,832
(330,854)
1.004
(105,498)
(356,465)
(1,004)
50,978
1,004
(53.585)
8,918
43.287
51.913
363.383
44.291
841.419
Restrl¢ted funds
Overseas Volunteer Trlis
Overseas ProJeds
UK Capilal
UK Troatment
1792,817)
48,602
205,120
46,838
95,484
464.390
(189,838)
(14,460)
(71,837)
(486,992)
15,482
32,378
23,647
{22,602)
811.832
1762,927)
48,905
TOTAL FUNDS
1.653251
(1.555,744)
97,507
Page 24
continued...

DENTAID uMrrED
NOTES TO THE FINANCIAL STATEMENTS - conUnued
FOR THE YEAR ENDED 31 MARCH 2024
21.
MOVEMENT IN FUNDS - contlnued
Comparatlves for movement In funds
Transfers
be￿een
funds
mGv8menl
funds
At
31.3.23
At 1.4.22
Unrestrieted funds
Gener81 fund
662,638
214,249
1214,654>
662,233
Restrlcted funds
Overseas Voluntaer Trlps
Qvers&as Projects
UK Capltal
UK Treatmenl
{32,495)
22,919
(61,745)
(79,133)
32,495
28A19
42,719
19.026
163.133
84.OCrf)
48,219
(150.4541
214.654
112,419
TOTAL FUNDS
710,857
63.795
774,652
C(xnparaliva net movement In fuThJs, IT￿luded in Ihe above are as foltows:
Incomlng
resour￿$
Resources
expended
Movement
In funds
Unrestrlcted funds
General fund
454,499
(240,2501
214,249
Restrlcted fvnds
Overseas Volunteer Trips
Overseas Pr
UK Capltal
UK Treatrnent
178.&51
29.161
154.975
313,968
(211,146)
(6242)
(216,720}
(393,1011
(32,495)
22,919
(61,745)
(79,133)
676.755
(827.209)
(150,454>
TOTAL FUNDS
1.131,254
(1,067.459)
63,795
Overseas Volunteertrlps
Qrganlsed volunteerlng tdps to pr￿le oral heath and emeru6ncy treatrnent ID developlng countries.
Overneas Proje¢ts
Spe¢ifi¢ prolects In developing countrles Ihat have ￿an provldad funds andk)r gJulpmenl to enable provlslon of
oral health andlor ongolng dental treatment.
UK Treatment
Speclflc projects in the UK for provlslon of emergency dental trealment to those WIK) cannot gain access 10
denllsty.
UK Capital Projects
Prowslon of project Irrfrastnjoture surj) as bulkllng devdopment.
Page 25
conllnuad...

DENTAID UMrrED
NOTES TO THE FINANCIAL STATEMENTS - Gontinued
FOR THE YEAR ENDED 31 MARCH 2024
22.
EMPLOYEE BENEFrr OBLIGATIONS
The charity op8ral88 a defined contributlon penshjn scheme, The penslon cost ch8rge for th8 year represents
contrlbutlorns payable ty the charlty to the schem8 arKI amounted lo £13￿77 (2023- £12,880}.
RELATED PARTY DISCLOSURES
23.
There were no r61ated party transactions for the year ended 31 March 2024.
2&
ULTIMATE CONTROLLING PARTY
The chaiilable company ts not under the c￿ttrOl of another entlty or any one Kndwidual.
Pagè 26