|||Page|| |---|---|---|---| |Report ofthe Trustees|I|to|6| |Report ofthe Independent
Auditors|7|to|9| |Statement ofFinancial Activities||10|| |Balance Sheet|||| |Cash Flow Statement||12|| |Notes to the Cash Flow Statement||13|| |Notes to the Financial Statements|14|to|22| |Detailed Statement ofFinancial Activities|23|to|24| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Statement ofFinancial
for the Year Ended 31|Activities
December 2022|||||| |---|---|---|---|---|---|---| ||||||31.12.22|31.12.21| ||||Unrestricted|Restricted|Total|Total| ||||fund|funds|funds|funds| |||Notes||||| |INCOME FROM||||||| |Donations
and legacies|||354,712||354,712|330,003| |Charitable
activities||||||| |Sale ofeducational
products|||68,116||68,116|41,798| |Product recall income|||42,902||42,902|41,004| |Other trading activities||3|73,134||73,134|109,133| |Investment
income||4|2,030||2,030|884| |Total|||540,894||540,894|522,822| |EXPENDITURE ON||||||| |Raising funds||6|76,821||76,821|83,195| |Charitable
activities||||||| |Charitable
activities|||418,226|3,143|421,369|375,703| |Other|||31,347||31,347|21,140| |Total|||526,394|3,143|529,537|480,038| |Net gains/(losses)
on investments|||(8,078)||(8,078)|6,751| |NET INCOME/(EXPENDITURE)|||6,422|(3,143)|3,279|49,535| |RECONCILIATION|OF FUNDS|||||| |Total funds brought
forward|||607,226|3,143|610,369|560,834| |TOTAL FUNDS CARRIED FORWARD|||613,648||613,648|610,369| ## ## |Balance Sheet
31December 2022|||||| |---|---|---|---|---|---| |||||31.12.22|31.12.21| |||Unrestricted|Restricted|Total|Total| |||fund|funds|funds|funds| ||Notes||||| |FIXEDASSETS|||||| |Intangible
assets|13|38,496||38,496|7,343| |Tangible assets|14|19,722||19,722|17,271| |Investments|15|154,824||154,824|162,901| |||213,042||213,042|187,515| |CURRENT ASSETS|||||| |Stocks|16|828||828|3,207| |Debtors|17|70,689||70,689|57,138| |Cash at bank and in hand||373,041||373,041|400,611| |||444,558||444,558|460,956| |CREDITORS|||||| |Amounts
falling due within one year|18|(43,952)||(43,952)|(38,102)| |NET CURRENT ASSETS||400,606||400,606|422,854| |TOTAL ASSETSLESSCURRENT|||||| |LIABILITIES||613,648||613,648|610,369| |NET ASSETS||613,648||613,648|610,369| |FUNDS|19||||| |Unrestricted
funds||||613,648|607,226| |Restricted funds|||||3,143| |TOTALFUNDS||||613,648|610,369| ## |A~hi
*i UK||||||| |---|---|---|---|---|---|---| |Cash Flow Statement||||||| |for the Year Ended 3I December 2022||||||| ||||||31.12.22|31.12.21| |||||Notes||| |Cash flows from operating||activities||||| |Cash generated
from operations||||1|19,714|62,219| |Net cash provided by operating
activities|||||19,714|62,219| |Cash flows from investing||activities||||| |Purchase ofintangible
fixed||assets|||(39,670)|(13,241)| |Purchase oftangible fixed|assets||||(14,909)|(6,613)| |Sale oftangible
fixed assets|||||5,265|| |Interest received|||||2,030|884| |Net cash used in investing|activities||||(47,284)|(18,970)| |Change in cash and cash|equivalents||in|||| |the reporting
period|||||(27,570)|43,249| |Cash and cash equivalents||at the||||| |beginning
ofthe reporting||period|||400,611|357,362| |Cash and cash equivalents||at the end|of|||| |the reporting
period|||||373,041|400,611| ## ## |RECONCILIATION|RECONCILIATION|OFNET INCOME TO NET CASH FLOW FROM|OFNET INCOME TO NET CASH FLOW FROM|OPERATING ACTIVITIES|OPERATING ACTIVITIES| |---|---|---|---|---|---| |||||31.12.22|31.12.21| |Net income for the|reporting||period (as per the Statement ofFinancial||| |Activities)||||3,279|49,535| |Adjustments
for:|||||| |Depreciation
charges||||15,710|10,663| |Losses/(gain)
on investments||||8,078|(6,751)| |Interest received||||(2,030)|(884)| |Decrease/(increase)|in|stocks||2,379|(1,030)| |(Increase)/decrease|in|debtors||(13,551)|6,913| |Increase in creditors||||5,849|3,773| |Net cash provided|by|operations||19,714|62,219| ## ## |ANALYSIS OF CHANGES IN NET FUND|S||| |---|---|---|---| ||At 1.1.22|Cash flow|At 31.12.22| |Net cash|||| |Cash at bank and in hand|400,611|(27,570)|373,041| ||400,611|(27,570)|373,041| |Total|400,611|(27,570)|373,041| ## ## ## ## ## ## ## ## ## ||DONATIONS
AND LEGACIES|DONATIONS
AND LEGACIES|DONATIONS
AND LEGACIES||| |---|---|---|---|---|---| |||||31.12.22|31.12.21| ||Donations|- members||29,595|31,685| ||Memoriam|donations||30,151|44,201| ||Gift aid|||37,906|23,555| ||Community|fundraising|&events|23,386|44,202| ||Charitable|trusts and major donors||38,600|40,900| ||Corporate|donations||8,825|3,406| ||Legacies|||13,986|443| ||Individual|membership||47,433|55,166| ||Professional
membership|||3,096|5,343| ||Corporate|membership||57,955|58,890| ||Other including
Google||Adwords|63,779|22,212| |||||354,712|330,003| |3.|OTHER TRADING ACTIVITIES||||| |||||31.12.22|31.12.21| ||Shop income|||909|4,183| ||Event income|||16,441|10,609| ||Advertising||||240| ||Special project income|||43,700|68,800| ||Other sundry income|||8,784|8,101| ||Corporate|sponsorship||3,300|17,200| |||||73,134|109,133| |4.|INVESTMENT INCOME||||| |||||31.12.22|31.12.21| ||Dividends|and interest rec'd||2,030|884| ## ## ## ||Raising do|nation|s
and legacies|||| |---|---|---|---|---|---|---| ||||||31.12.22|31.12.21| ||Staffcosts||||24,224|31,713| ||Other fundraising||costs||9,457|9,241| ||Support costs||||43,140|42,241| ||||||76,821|83,195| |7.|CHARITABLE||ACTIVITIES COSTS|||| ||||||Support|| |||||Direct|costs (see|| |||||Costs|note 8)|Totals| ||Charitable|activities||302,893|118,476|421,369| |8.|SUPPORT|COSTS||||| |||||General|Governance|| |||||costs|costs|Totals| ||Raising donations||and legacies|43,140||43,140| ||Other resources expended||||31,347|31,347| ||Charitable|activities||118,476||118,476| |||||161,616|31,347|192,963| |||31.12.22|31.12.21| |---|---|---|---| |Audit fee||5,150|5,150| |Auditor's
remuneration|for other work|750|900| |Depreciation
- owned|assets|7,193|4,750| |Hire ofplant and machinery||8,775|31,550| |Other operating
leases||34,723|28,067| |Computer
sottware amortisation||8,517|5,898| ## ## ## |STAFF COSTS|||||||| |---|---|---|---|---|---|---|---| |||||||31.12.22|31.12.21| |Wages and salaries||||||286,898|286,659| |||||||286,898|286,659| |The average monthly||number ofemployees||during the year was|as follows:||| |||||||31.12.22|31.12.21| |Fundraising||||||2|3| |Charitable
activities||||||6|9| ||||||||12| |The number ofemployees|||whose employee|benefits (excluding|employer pension costs) exceeded||f60,000was:| |||||||31.12.22|31.12.21| |660,001 - f70,000||||||1|| |COMPARATIVKS||FOR|THE STATEMENT OFFINANCIAL ACTIVITIES||||| ||||||Unrestricted|Restricted|Total| ||||||fund|funds|funds| |INCOME FROM|||||||| |Donations
and legacies|||||330,003||330,003| |Charitable
activities|||||||| |Sale ofeducational|products||||41,798||41,798| |Product recall income|||||41,004||41,004| |Other trading activities|||||109,133||109,133| |Investment
income|||||884||884| |Total|||||522,822||522,822| |EXPENDITURE ON|||||||| |Raising funds|||||83,195||83,195| |Charitable
activities|||||||| |Charitable
activities|||||371,350|4,353|375,703| |Other|||||21,140||21,140| |Total|||||475,685|4,353|480,038| |for th|e Year Ended 31 December 2022|e Year Ended 31 December 2022|e Year Ended 31 December 2022|e Year Ended 31 December 2022|| |---|---|---|---|---|---| |12.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued||||| ||||Unrestricted|Restricted|Total| ||||fund|funds|funds| ||||f||| ||Net gains on investments||6,751||6,751| ||NET INCOME/(EXPENDITURE)||53,888|(4,353)|49,535| ||RECONCILIATION|OF FUNDS|||| ||Total funds brought
forward||553,338|7,496|560,834| ||TOTAL FUNDS CARRIED FORWARD||607,226|3,143|610,369| |13.|INTANGIBLE FIXEDASSETS||||| ||||||Computer| ||||||sothvare| ||COST||||| ||At 1 January 2022||||13,241| ||Additions||||39,670| ||At 31December 2022||||52,911| ||AMORTISATION||||| ||At 1 January 2022||||5,898| ||Charge for year||||8,517| ||At 31December 2022||||14,415| ||NET BOOK VALUE||||| ||At 31December 2022||||38,496| ||At 31December 2021||||7,343| |for th|e Year Ended 31 Decem|ber 2022|ber 2022||||| |---|---|---|---|---|---|---|---| |14.|TANGIBLE FIXED|ASSETS|||||| ||||||||Plant and| ||||||||machinery| ||COST||||||| ||At 1 January 2022||||||66,544| ||Additions||||||14,909| ||Disposals||||||(37,603)| ||At 31December 2022||||||43,850| ||DEPRECIATION||||||| ||At 1 January 2022||||||49,273| ||Charge for year||||||7,193| ||Eliminated
on disposal||||||(32,338)| ||At 31December 2022||||||24,128| ||NET BOOK VALUE||||||| ||At 31December 2022||||||19,722| ||At 31December 2021||||||17,271| |15.|FIXEDASSETINVESTMENTS||||||| ||||||||Listed| ||||||||investments| ||MARKET VALUE||||||| ||At 1 January 2022||||||162,901| ||Revaluations||||||(8,077)| ||At 31December 2022||||||154,824| ||NET BOOK VALUE||||||| ||At 31December 2022||||||154,824| ||At 31December 2021||||||162,901| ||There were no investment||assets outside the UK.||||| ||Fixed asset investments|are revalued||each year by the external|fund managers.||| |16.|STOCKS||||||| |||||||31.12.22|31.12.21| ||Finished goods|||||828|3,207| ## ## |DEBTORS:AMOUNTS FALL|ING DUE WITHIN ONE Y|EAR|||| |---|---|---|---|---|---| |||||31.12.22|31.12.21| |Trade debtors||||23,449|7,481| |VAT||||2,190|8,405| |Prepayments
and accrued income||||36,903|33,034| |Accruals||||8,147|8,218| |||||70,689|57,138| |CREDITORS: AMOUNTS FALLING DUE WITHIN ONE||YEAR|||| |||||31.12.22|31.12.21| |Trade creditors||||29,564|21,040| |Social security and other taxes||||5,078|7,421| |Accruals and deferred income||||2,469|2,822| |Accrued expenses||||6,841|6,819| |||||43,952|38,102| |MOVEMENT IN FUNDS|||||| |||||Net|| |||||movement|At| |||At|1.1.22|in funds|31.12.22| |Unrestricted
funds|||||| |General fund||607,226||6,422|613,648| |Restricted funds|||||| |Isle ofMan Fund|||3,143|(3,143)|| |TOTAL FUNDS||610,369||3,279|613,648| |Net movement
in funds, included|in the above are as follows:||||| ||Incoming|Resources||Gains and|Movement| ||resources|expended||losses|in funds| |Unrestricted
funds|||||| |General
fund|540,894|(526,394)||(8,078)|6,422| |Restricted funds|||||| |Isle ofMan Fund||(3,143)|||(3,143)| |TOTALFUNDS|540,894|(529,537)||(8,078)|3,279| ## ## ## ||||Net|| |---|---|---|---|---| ||||movement|At| |||At 1.1.21|in funds|31.12.21| |Unrestricted|funds|||| |General fund||553,338|53,888|607,226| |Restricted funds||||| |Isle ofMan Fund||6,293|(3,150)|3,143| |FSAResearch|Project|300|(300)|| |Survey, Review and Report||903|(903)|| |||7,496|(4,353)|3,143| |TOTALFUNDS||560,834|49,535|610,369| ||Incoming|Resources|Gains and|Movement| |---|---|---|---|---| ||resources|expended|losses|in funds| |Unrestricted
funds||||| |General
fund|522,822|(475,685)|6,751|53,888| |Restricted funds||||| |Isle ofMan Fund||(3,150)||(3,150)| |FSA Research Project||(300)||(300)| |Survey, Review and Report||(903)||(903)| |||(4,353)||(4,353)| |TOTALFUNDS|522,822|(480,038)|6,751|49,535| ||||Net|| |---|---|---|---|---| ||||movement|At| |||At 1.1.21|in funds|31.12.22| |Unrestricted|funds|||| |General
fund||553,338|60,310|613,648| |Restricted funds||||| |Isle ofMan Fund||6,293|(6,293)|| |FSAResearch|Project|300|(300)|| |Survey, Review and Report||903|(903)|| |||7,496|(7,496)|| |TOTAL FUNDS||560,834|52,814|613,648| ## ||Incoming|Resources|Gains and|Movement| |---|---|---|---|---| ||resources
f|expended|losses|in funds| |Unrestricted
funds||||| |General
fund|1,063,716|(1,002,079)|(1,327)|60,310| |Restricted funds||||| |Isle ofMan Fund||(6,293)||(6,293)| |FSAResearch Project||(300)||(300)| |Survey, Review and Report||(903)||(903)| |||(7,496)||(7,496)| |TOTALFUNDS|1,063,716|(1,009,575)|(1,327)|52,814| ## ## ## |for the Year Ended 3I D|ecember 2022||| |---|---|---|---| |||31.12.22|31.12.21| |INCOME|||| |Donations and legacies|||| |Donations
-members||29,595|31,685| |Memoriam
donations||30,151|44,201| |Gift aid||37,906|23,555| |Community
fundraising|8r events|23,386|44,202| |Charitable
trusts and major donors||38,600|40,900| |Corporate donations||8,825|3,406| |Legacies||13,986|443| |Individual
membership||47,433|55,166| |Professional
membership||3,096|5,343| |Corporate
membership||57,955|58,890| |Other including
Google|Adwords|63,779|22,212| |||354,712|330,003| |Other trading
activities|||| |Shop income||909|4,183| |Event income||16,441|10,609| |Advertising|||240| |Special project income||43,700|68,800| |Other sundry income||8,784|8,101| |Corporate
sponsorship||3,300|17,200| |||73,134|109,133| |Investment
income|||| |Dividends
and interest rec'd||2,030|884| |Charitable
activities|||| |Sale ofeducational
products||68,116|41,798| |Product recall income||42,902|41,004| |||111,018|82,802| |Total incoming resources||540,894|522,822| |EXPENDITURE|||| |Raising donations
and|legacies||| |Wages||24,224|31,713| |Other fundraising
costs||9,457|9,241| |||33,681|40,954| |Charitable
activities|||| |Wages||188,163|145,568| |Shop and activity purchases||84,629|9,007| |Carried forward||272,792|154,575| ## |A~hi
*i UK||| |---|---|---| |Detailed Statement ofFinancial Activities||| |for the Year Ended 3I December 2022||| ||31.12.22|31.12.21| |Charitable
activities||| |Brought forward|272,792|154,575| |Contractor costs|23,800|32,539| |Conference
and events|694|540| |Special projects|5,607|95| ||302,893|187,749| |Support costs||| |General costs||| |Wages|49,397|94,621| |Rent and rates|8,775|31,550| |Computer
and software costs|34,723|28,067| |Telephone|5,412|4,243| |Travel and subsistence|2,072|1,532| |Recruitment
and redundancy|757|14,785| |Stafftraining|2,074|2,713| |Office expenses|2,625|1,447| |Stationery and printing|102|1,079| |Postage and carriage|2,160|3,840| |Professional
fees|4,678|14,156| |Website costs|3,189|6,091| |Insurance|2,350|2,525| |Irrecoverable
VAT|15,447|6,687| |Sundry|6,904|944| |Bank charges|5,241|5,252| |Plant and machinery|15,710|10,663| ||161,616|230,195| |Governance
costs||| |Wages|25,114|14,757| |Auditors'
remuneration|5,900|6,050| |Sundries|333|333| ||31,347|21,140| |Total resources expended|529,537|480,038| |Net income|11,357|42,784|