ij Defence Medical Welfare Service Annual Report and Financial Statement For Year Ended 31 March 2024
The St. John and Red Cross Defence Medical Welfare Service (LIMITED BY GUARANTEE) Annual Report and Financial Statements For the Year Ended 31 March 2024 Comp•ny Umfted by Guaranteg Ro918tratlon Number: 04186636 (England and WAI) CrIty Comml••lon R•glitratlon Numb•r: 1087210 OSCR R•gl•tr•tlon Numb•r: SC045460
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) LEGALAND ADMINISTRATION Patron HRH The Duchess of Edinburgh Trustees Brigadier (Rtd) M T Griffiths CBE QPM (Chairman) - appointed Chalmian July 2023 Mrs M Burton (Chairman) Mr A Buckham Mr P Taylor Mr J Macnamara Mrs J Lynch Colonel C Waterworth MBE Mrs Teresa Griffiths CBE ARRC fesigned July 2023 - appointed Dec 2023 Chief Executive Officer Paul Gaffney - re8yned Mar¢h 2024 Abby Dryden - appointed April 2024 Other Key Management Personnel Dermot Stephens- Head of Finance- fesigned July 2024 Karen Noble - Financial Controller _ oppoinled July 2024 Principal and Registered Office The Old Stables Redenham Park Redenham Near Andover Hampshire SP119AQ 01264 774000 www.dmws.org.uk Company registration number 04185635 Charity registration number 1087210 OSCR registration number SC045460 Auditors Elliott Bunker Ltd Eden Business Park 61 Macrae Road 151 Floor Bristol BS20 ODD Main bankers National Westminster Bank plc 48 Blue Boar Row Salisbury Wiltshire SP1 1DF
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) CONTENTS Page A note from our Chief Executive Trustees, Report 6-15 Statement of Trustees, Responsibilities 16 Report of the Independent Auditors 17-20 Statement of Financial Activities 21 Balance Sheet 22 Cash-flow Statement 23 Notes to the Financial Statements 24-34
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 A note from our Chlef Executlve Abby Dryden Defence Medical Welfare Seniice has been incredibly proud to celebrate our 80th year of operating, whether at home in the United Kingdom or overseas in challenging frontline environments, delivering services discretely and always in support of those who make exceptional commitments to serve our Nation. This includes the Armed Forces Community and their families and carers, the Police and NHS colleagues. This year has been another fantastic year for Defence Medical Welfare Ser4ice {DMINS). We are grateful to all our supporters, funders and partners for making what we do possible This has allowed us to support 13,662 beneficiaries throughout the yearwhich is an excellent achievement. We are immensely proud ofthe dedication and professionalism of all our teams across all areas of the charity- We are proud to have made incredible contributions to the improvement of both the physical and mental wellbeing of our seNice users and beneficiaries. We are there for people who serve or have served when they need us, through the stress and uncertainty of medical treatment at the hospital bedside, back home, and in the community. We provide non-clinical, clinical, and wellbeing support for those with a wide set of complex and distressing issues, utilising our own expertise and experience as well as developing support packages with other statutory and non-statutory seniices. DMWS operate an integrative model of provision which focuses on three key areas of support.. physical health concerns, psychosocial Contexts, and mental health and wellbeing. Practically, DMINS deal with a range of individual and multiple issues directly and bring together other options and organisations to provide immediate support to the beneficiary and on an ongoing basis, ensuring they don't drop out of the system. DMWS are also very proud to have a breadth of knowledge and neorkS across military and nonmilitary organisations and throughout the NHS, Councils, and Social Services We are known for our compassion, professionalism and seeing support through. At the end of this financial year Paul Gaffney, who had been our Chief Executive for over 7 years. took the decision to step down at the end of March 2024. Paul has provided excellent leadership and inspiration, and we are all grateful for his dedication, input and direction. Paul has driven many achievements over the years, tackling challenges with intelligence, drive, and determination, taking DMWS from a single focus charity to much more effective and dynamic organisation. l am very proud to take on the Chief Executive role having been promoted from the Director of Operations post which I held for 7 years. I have played a pivotal role in the planning, development, and delivery of many critical changes that have transformed the organisation with the support and drive of the wider team. I will continue with great drive. tenacity. and passion to lead DMWS, an organisation I truly believe in. We now look forward as a team to building the continued success of our exceptional organisation. We will continue to be there for those who have served, we will deliver positive life changing outcomes as best expressed by one of our beneficiaries.. "wthout the help and support from the DMWS Welfare Officer, I would not be here now. Thank you from the bottom of my heart." Veteran. We look back at our achievements of 2023 24 with great pride and privilege, and we look forward to 2024- 2025 with aspiration and continued dedication. Thank you for your continued support. Abby Dryden Chief Executive, DMWS
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Trn$tees' Report The trustees (who are also the directors of the company) present their report (which is combined with the directors, report for purposes of company law). The fi'nancial statements comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotlandl Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102).
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Background and Constitution DMWS has a proud and long history supporting those on the frontline. DMWS was formed from The Service Hospitals Welfare Department (SHWDI in 2001 and it has been providing a Hospital Welfare servi under contract to the Ministry of Defence IMOD) since this date. The SHWD was originally a joint creation of the Venerable Order of St John of Jerusalem and the British Red Cross Society. Initially, during 14Vorld War I, the Joint Committee drawn from both charities was tasked to provide personnel to assist the medical officers in military hospitals worldwide, including on deployment in field units. At the outset of World War 11, they were asked to raise an organisation, chaired by Edwina, the first Countess Mountbatten, wife of Lord Louis Mountbatten, this time to provide welfare support in Service Hospitals and medical facilities all over the world. The SHWD came into being in 1943 and adapted their role to complement and underpin the clinical work of their medical colleagues. ltherever the Military Medical Services were, so welfare officers would be found, working within both established and field medical units. This included deployments into Aden, Palestine, Egypt, Malaya, Iraq and Afghanistan to name but a few. With over 8 decades of providing professional welfare support for frontline services, we glve thanks to our fantastic supporters and partners who play a tremendous part in making this possible. We are dedicated to continuing our mission to help Servi personnel, veterans, reservists, police and NHS colleagues on the frontline and their family and carers during their most critical time of need. We have evolved with the emerging environment to respond io an expanding range of beneficiaries and their issues and needs, some ofwhich are becoming increasingly complex. We are a professional, dedicated service and our immensely proud of our achievements and our teams who are our greatest assets. 1940 1960 2000 •oi (2020 lh Cwu 1 IIMIH 2nlll lo IV•J 121Y21 | OMWSmthlhts14 | slit¥l.f4fwidr4ioyryth)I lker%aMbbMdmd MOD IIKNI H4wth4dEdJthiitr wpotyttkl•tthqlEty 12 IIIIPI IfMY2 111111 If117 Fr•y¢tkMWs1O1r¥Ee N11klnFl•Ket0 DMWS f¢aWw-Oui rcsWX• IIMI2 IIJII ¢¢rtitheVKIDOP47 IrSltiertJrd ryyrd5Nbiw¢b1r4¢d I IOJCCIMUNITY.
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE AND GOVERNANCE DMWS is directed by the Board, which is comprised of Trustees, the Chief Executive Officer ("CEO") and the organisation's Secretary. The CEO, Welfare Officers and other members of staff are salaried positions. The CEO, Welfare Officers and other members of staff are appropriately qualified or undertake relevant professional developmental training to ensure that they meet the DMWS Code of Practi. The processes and policies and all activities are monitored through the continuing quality assuran programme that is audited intemally and externally as part of our continued commitment to ISO 9001. Additionally, DMWS maintain high standards of information governance and cyber security through the application of robust policies and procedures and staff training. Cyber governance is externally accredited and verified by the award of Cyber Essentials Plus certification. the leading national standard for cyber security- The trustees, who meet as a Board at least every three months, set the strategy and policy for the service. The strategy is reviewed regularly and a Strategic Plan out to 2026 has been developed, which aims for DMWS to be the service provider of choice in the welfare arena, and to raise the standard of welfare delivery across all sectors. The Chairman, on behalf of the Board, monitors implementation of that policy by regular contact with the CEO. DMWS is registered with the Charity Commission for England and Wales (10872101 and the Office of the Scottish Charity Regulator (0454601. Tru8teo8 The number of trustees shall be not less than two and is not subject to a maximum. Under the Articles of Association of the Company the Priory of England and the Islands of the Order of the Hospital of St John of Jerusalem ("the Priory") and the British Red Cross Society ("the Society") the B08rd of Trustees of DMWS shall include up to bwo trustees proposed by the Priory and up to trustees proposed by the Society. An annual skills audit is conducted by Mike Griffiths who identifies the skills required in trustees and recruitment against that need is conducted based on the strategic requirement for expertise to be reflected appropriately among Board Members. Trustees may serve for terms of three, six or nine years. Tru8t•es' Romuneratlon and Expenses None of the trustees has received any remuneration or similar benefits from DMIIVS. The charity purchased professional indemnity insurance on behalf of the trustees in the year. The premium on this Insuran was £4.200 (2022123 £4,200) Trustee8' Inductlon and Tralnlng On appointment, trustees are provided with a comprehensive induction package which ensures they understand their legal and fiduciary responsibilities and trustee briefings are delivered on appointment and throughout the year including visits to DMWS staff in the field. The Trustees deploy a wide range of skills and experience essential to good governance. A register of Trustees, skills is held centrally and reviewed on an annual basis. This year, trustees have held two 'away days, to do deep dive sessions on key aspects relating to the future development of the organisats'on. Employees DMVVS is an equal opportunities employer and applies objective criteria to assess merit. Recruitment and selection for promotion are based on merit and aptitude for post. Briefing papers, policies and operating procedures are reviewed annually and are the principal mechanism for communicating changes in law, policy and process to the staff, and are made readily available to all staff members.
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 There is a comprehensive training system which has been implemented to ensure all employees are appropriately trained for their role, technically and in terms of leadership and management. This starts with induction, which is compulsory for all staff, including trustees, and is followed up by role-specific professional development and a package of personal development. Training for Welfare Officers includes attendance at the Diploma for Welfare Professionals, a course developed by DMWS to ensure the professionalism of Welfare is stsndardised. and that DMINS are leading the way in this field. All probationary staff are monitored and reviewed closely throughout probation by their line managers. All Welfare Officers have a¢$$ to personal clinical supervision which is provided by DMWS as part of our duty of care in order to support them as part of their development and additional provision is made available in particularly challenging instances. Figiii'e l DhlllPS Norilivrii li'eltiiid 7eaiii ,Ileiiibei'.Y DMWS strives to have a culture of inclusivity, mutual respect and of valuing individuals and their differences. We recognise and value the benefits of employing individuals from varied backgrounds and are committed to cultivating a creative and inclusive workplace. DMVVS as an employer and service provider takes all reasonable measures to ensure its practices are free from discrimination, are inclusive, and accessible to all. DMWS upholds the rights of service users, employees, workers and volunteers to be treated fairly and without discrimination on any grounds. Salaries for all staff are reviewed within the annual budget and any increases are subject to Board approval from recommendations made via the Remuneration Committee. This applies to the salaries of the Senior Management Team, which are also reviewed annually by the Remuneration Committee and are set in line with salaries of similar roles within the charity sector. The total remuneration (including pension contributions and employer's National Insurance contributions) paid in respect of key management personnel for the year was £212.531 (2022123.. £207,560) OBJECTIVES AND ACTIVITIES Principal Oblects The principal objects of DMiNS a.. The provision of hospital welfare services for members of HM Forces, their dependants. and others engaged by or acting in support of the Armed Forces. Support Veterans and their families when they need support within a medical context. Supporting serving personnel and reservists, veterans, the Merchant Navy, and frontline groups such as the poli and the NHS staff including their dependent relatives. The carrying on of such other activities as are exclusively charitable and as the Trustees shall think fit including work within defence rehabilitation and recovery.
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE ILIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 DMWS retains the humanitarian ethos of our forebears in St John and Red Cross and 100°/o of our activity is in direct support ofdelivering public benefit to those who serve and those who have served in the past. This applies to the future strategic direction of the organisation in our intent to become the national provider of choice for welfare support in the clinical care pathway. DMWS'S highly trained Welfare Officers spend the time that most healthcare professionals don't have building positive relationship rooted in trust with the beneficiary. Our qualified teams take time to listen, identify, support, and address the social, environmental, and economic issues, known as wider determinants of health, which cause poor mental and physical health, delays to being discharge, an increased likelihood of readmission, and impede recovery. We tackle the clinical and non-clinical determinants of health to ensure both short- and long- term sustainable solutions. This includes but is not limited to.. General health and wellbeing Mental health issues Stress and anxiety Housing issues and homelessness Substance misuse and addiction Social isolation and loneliness Cost of Living and financial worries Family and relationship issues Unemployment Thoughts of taking one's life Bereavement We are here to help people during their most critical time of need. We are passionately committed, in heart and mind, to the people we support and deliver our service to. Our Footprlnt, Dlverslflcatlon and Growth DMvs professional teams provide a variety of hospital-based projects with reach into the community and back home. Our services ranging from routine day-to-day assessments through to highly complex practical and emotional support. Our support for the Veterans community now accounts for 50.fi of our case work. We are also dedicated to supporting serving and reservist members of the Armed Forces Community and our support also extends to family members and cares of veterans, serving and reservist Armed Forces Community members. DMl+VS deliver Armed Forces focused physical and mental wellbeing services in over 46 NHS hospitals in England, Scotland and Wales. We also have a clinical, physical, and mentsl support service for veterans in Northern Ireland. 10
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Our seplice is supported and has additional reach through our National Response Phone Service to support those who are not close to one of our physical locations. We are also the dedicated Ministry of Defence Hospital Welfare Service provider in Northern Ireland, Cyprus and RCDM Birmingham. We are proud to be expanding our clinical provision for those in high trauma roles. this includes Psychological Support Services to Northamptonshire Police. counselling and wellbeing support for NHS Colleagues and Forensic Scene Examiners. Grants and Fundralslng: Donations continue to be critical to sustaining and growing our support and we also secure contracted work to support those in need and enhan the sustainability of our delivery model to ensure the continuation of seNice delivery to stakeholders, and seNice users. Our teams continue to make a significant contribution to the support and progress of the organisation. successfully securing pivotal funding for tx)th specific project funding and important core funding grants. The fundraising climate continues to be very challenging, and we are increasing our activities to support sustaining and increasing our reach. This has maintained vital welfare support for our beneficiaries and driven strategic growth in terms of geographical reach and development of further expertise. DMINS does not engage in public fundraising and does not use professional fundraisers or commercial participators. DMWS nevertheless observes and complies with the relevant fundraising regulations codes. During the year. there was no non-compliance of these regulations and codes and DMWS received no complaints relating to its fundraising practice. We ar• extremely grateful for funding recolved from the followlng organl$atlon8: Adferiad Alabaré Army Benevolent Fund Amiy Central Fund Armed Forces Covenant Fund Trust Blesma, The Limbless Veterans Charity BNA Charitable Incorporated Organisation Bridge for Heroes Company X Consulting Ltd E F Bulmer Trust Greater Glasgow and Clyde Healthcare Charity Milton Keynes Community Foundation Queen Mary's Roehampton Trust Royal Air Force Benevolent Fund The Eveson Trust The Hodge Foundation The Nancie Massey Charitable Trust The National Lottery Community Fund The Orders of St. John Care Trust The Poppy Factory The Royal Navy and Royal Marines Charity The Scottish Veteran's Wellbeing Alliance The Valentine Charitable Trust Unforgotten FOrS Veterans Housing Scotland Veterans, Foundation
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE ILIMITED BYGUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 We are also proud and grateful for the sorvices wo can provldo through worklng wlth our partners Buckinghamshire Healthcare NHS Trust Camden and Islington NHS Foundation Trust- Op COMMUNITY Great Western Hospitals N HS Foundation Trust lrnperial College Healthcare NHS Trust - Op RESTORE Leeds Teaching Hospitals NHS Trust Ministry of Defence NHS Devon ICB NHS England NHS Fife Health & Social Care Partnership NHS Norfolk and Waveney ICB NHS Staffordshire and Stoke-on-Trent ICB Northampton General Hospital NHS Trust Northamptonshire Police Office for Veterans. Affairs Royal United Hospitals Bath NHS Foundation Trust Salisbury NHS Foundation Twst Scottish Govemment Scottish Police Authority Somerset NHS Foundation Trust The Rotherham NHS Foundation Trust Torbay and South Devon NHS Foundation Trust Worcestershire Acute Hospitals NHS Trust Publlc 8eneflt The trustees confirm that DMWS is compliant with the rules for public benefit. The ultimate beneficiaries are the members ofArmed Forces Community, Veterans, the Police, their dependants, and others engaged by or acting in supportofthe Armed Forces. Armed Forces Covenant Funding, several project grants and broadened funding have allowed DMWS to diversify into other arenas such as the Police and NHS workers. developing a training capability and partnership working with charities, the NHS and local authorities and has extended the support it provides to its beneficiaries in line with the organisation's intent to serve a broader population. In the financial year we have supported 5,533 direct beneficiaries and an additional 4,020 family memberslcarers of beneficiaries but who also needed support and 4,095 NHS staff involved in care for our beneficiaries, giving a total of 13,668 beneficiaries. This is further growth in people helped by the organisation (+6°/0) as we have taken on more contracted projects and expanded into new geographical locations. FigElI-e 2 1)Alll',S 11 elfiii'e oificei. aiid l eleiaii i'eiiiiiie ufiei. a siiceessfiil i'ecoiiei), 12
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENTS AND PERFORMANCE DMINS continues to provide outstanding service delivery to all our stakeholders, beneficiaries and service users, and recognition for employees has been outstanding throughout 2023124, with the following nominations and awards received.. Defence Employers Recognition Award - Gold Cobseo - The Confederation of Service Charities Executive Member Veterans Mental Health Support Accreditation ISO 9001 Cyber Essential Plus Fighting with Pride- Pride in Veterans Standards Course of the Year Award - Advantage - 2023 Finalist for Nottingham ICS Health and Care Awards 2023 Nominated for MIDAS Award- Northampton General Hospital Finalist of Celebrating Forces Families Awards 2023 PRIDE Th• Conl•dwollon 41 S•Thlc• Charw CYBER EssENTLs STAIIDARD PW8 Those we 8UPPOrt DMINS are dedicated to supporting those who are serving or have Sered on the frontline in the Armed Forces Community, Police and NHS. The issues and concerns are varled but always approached and supported with compassion, professionalism and dedication to ensure physlcal and mental wellbeing and welfare are improved as far as possible. Below is a selection of fantastic feedback from those we have had the privilege to support and work with. Mother of Royal Marlnes Veteran: "l am very grateful for the support I have had from this service,. I don't know how I would have managed to support my son, who served as a Marine in Afghanistan, without DMWS. If it wasn't for our Welfare Officer supporting me every step of the way I know we could not have managed.. Amiy Veteran: "Without your help and support I would not have gotten through my personal problem.. Pollce: "An experienced, knowledgeable and reassuring response. My counsellor had direct experience of the troubling situation I was in and was extremely helpful. A very valuable resource for officers in difficult circumstances." Serving RAF: "l arrived as an emergency admittance to the hospital. Very quickly Stacey was by my bedside. She immediately relieved my anxiety levels and improved my mental health. Her expertise in providing support, gaining information from hospital staff was exceptional. I would have been very worried and anxious without her outstanding support." 13
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE ILIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Our 80 Anniversary There was fantastic support frorn our staff, supporters and partners to celebrate our 80th Anniversary including a fantastic event at the Scottish Parliament. a Plymouth Charity Ball and an Ultra Marathon Challenge Figiii e 3 Pliiiiioiiili Clii7P'in) ljall Figiii'e 4 D,1111 S Clialleiige Evenl FINANCIAL REVIEW Flnanclal report for the year Tolal income resources for the year ended 31 March 2024 amounted to £3,388,017 {2022123 £2.811,546), an increase on last year and an excellent achievement in today's financial climate. This is due to an increase in donats'ons, grants and welfare sep4ices. The cost of DMWS'S on-going activities during the period amounted to £3.121,304 {2022123 £2,755,437) giving a surplus of £266,71312022123 £56,109). The deferred income for 2023124 is £523,291 (2022123 £555,259>. The balance sheet shows an increase in total funds to £681,759 (2022123 £415,046). RESERVES POLICY The trustees approved a policy on financial reserves in February 2018 and agreed that at the beginning of each financial year a full review of the company's commitments and costs should form the basis of the financial reserves policy. The trustees have examined the requirement for free reserves,. unrestricted funds which are not repsented by tangible fixed assets, and which are not designated for specific purposes or otherwise committed. Direct project costs are independent of core costs and are covered by their respective restricted funds. The trustees have re-affirmed that, having regard to the nature of the activities of DMWS, the level of free reserves cover three months, ordinary recurrent expenditure (approximately £275.000). On 31 March 2024. the free seNeS amounted to £676,405 (2022123 £355,223). This is an increase on the previous yearfs reserves and 15 in line with DMWS planned increase in working capital to invest in further development and growth to fulfil its plans for future periods. 14
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 INVESTMENT POLICY The trustees re-affirmed their policy on the management of investments in February 2023. The trustees have determined that the management of the charity's investments should be undertaken through the Common Investment Funds for Charib'es (COIF). This decision will be regularly reviewed by the trustees, as part of the Audit and Finance Committee. During the year, the charity did not hold any investments. PLANS FOR FUTURE PERIODS The SUCSSfUl implementation of the strategic plan to increase income sources and to diversify the cohorts supported by our service has provided stability through challenging times. In the past DMWS was primarily dependent upon delivery ofthe hospital welfare SeiCe which has now been broadened to include more support within the community and in the support of sector workers such as the police service. The Board is continuing to diversify the organisation's activities to achieve a robust business model that continues to be sustainable. It has agreed the following plans for the coming year.. Continue to add additional capabilities around clinical support and counselling services. Broaden services to provide a wider geographical reach across all parts of the UK. Identify further opportunities for new work in delivering support to those that work on frontline services. Secure knrthercommissioning of our service within the NHS. Increase grant funding to further allow DMWS to become financially independent with a variety of income streams. In the year 2024125, the trustees expect the charity to operate within the projected budget agreed at the February 2024 board meeting. 15
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE ILIMITED BYGUARANTEEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also directors of the St. John and Red Cross Oefence Medical Welfare servi for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they a satisfied that they give a true and fair viewof the state of affairs ofthe charitable company and ofthe incoming reSoUrS and application of resources. including the income and expenditure. of the charitable company for that period. In preparing these financial statements. the trustees are required to.. select suitsble accounting policies and then apply them consistently., obseple the methods and principles in the Charities SORP 2019 (FRS 102)., make judgements and estimates that are reasonable and pwdent: state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial ststements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware.. there is no relevant audit information of which the charitable company's auditor is unaware., and the trustees have taken all steps that they ought to have taken to make themselves aware of any levant audit information and to establish that the auditor is aware of that information. STATEMENT ASTO DISCLOSURE OF INFORMATION TO AUDITORS So far as the Trustees are aware, there is no relevant audit infomiation (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each Trustee has taken all the steps that they ought to have taken as a Trustee in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. Approved by the Board of Trustees Mike Griffiths Date: 26th July 2024 16
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE ILIMITED BY GUARANTEEI INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES AND MEMBERS OFTHE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE Opinion We have audited the financial ststements of The St. John and Red Cross Defence Medical Welfare Service (the 'charitable company.) for the year ended 31 March 2024 which comprise the statement of financial activits'es (including income and expenditure account), statement of financial position, statement of cashflows and related notes lo the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounts'ng Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. Ba818 for opinlon We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company In accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audil evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclu81on8 relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least Ve1Ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other Informatlon The other information comprises the information included in the trustees, annual report, other than the financial statemenls and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial ststements or our knowledge obtained in the course of the audit or otheNiise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other Information, we are required to report thai fact. We have nothing to report in this regard. Oplnlons on other matter8 prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the trustees, report, which includes the [strategic report and thels directors, report prepared for the purposes of company law, for the fi'nancial year for which the financial statements are prepared is consistent with the financial statements., and the directors, report included within the trustees, report has have been prepared in accordance with applicable legal requirements. 17
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEEI INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES AND MEMBERS OF THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the [strategic report or thels directors, report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion.. adequate and proper accounting records have not been kept, or returns adequate ft)r our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting CordS and returns., or certain disclosures of trustees, remuneration specified by law are not made., or we have not received 811 the information and explanations we require for our audit" or the trustees were not entitled to prepare the financial statements in accordance with the small companies, regime and take advantsge of the small companies, exemption from the requirement to prepare a strategic report. Re8pon8ibilities of tru8tee8 As explained more fully in the trustees, responsibillties statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financlal statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing. as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Audltor re8pon8lbllltl08 for the audlt of the flnancial statements We have been appointed as auditor under section 44(1){c) of the Charities and Trustee Investment (Scotland> Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misststement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or errorand are considered material il, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures In line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud.17 The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Key audlt matters: Our assessment of rl8ks of materlal m188tatement Key audit matters a those matters that in our professional judgement were of most significance in the audit of the financial statements and include the most significant assessed risks of material misstatement (whether or not due to fraud) identified by us, including those which had the galest effect on the allocation of resources in the audit. and directing the efforts of the engagement team. There are no key areas identified as the audit is low risk with normal audit procedures adequate in all audit areas. We agreed to report to the board of trustees any corrected or uncorrected identified misstatements. To identify risks of material misstatement due to fraud we assessed events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. Our risk assessment procedures included-. Enquiring of the Chief Executive and the Trustees and inspection of key papers provided to those charged with governance as to high level policies and procedures to prevent and detect fraud. Reviewing the minutes of Trustees, meetings. 18
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES AND MEMBERS OFTHE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE Ilve communicated identified fraud risks throughout the audit team and remained alert to any indications of fraud throughout the audit. As required by auditing standards and taking into account possible pressures to meet targets and our overall knowledge of the control environment, we performed procedures to assess the risks of management override of controls. To address the pervasive risk as it related to management override of controls, we reviewed material journal entries and agreed these to supporting documentation where appropriate. Identlfylng and re8pondlng to r5sks of material m588tatement due to non-compllance wlth laws and regulat5on8 We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience and through discussion with the Chief Executive and Trustees. Our assessment of risks involved gaining an understanding of the control environment including the entity's procedures for complying with regulatory requirements. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. The potential effect of these laws and gUlationS on the financial statements varies considerably.. Y Firsty, the charity is subj'ect to la4VS and regulations that directly affect the financial statements including financial reporting regulation (including related cnmpanies regulation), taxation legislats'on (payroll taxes) and pension legislation and we assessed the extent 0fcompl1an wilh these laws and regulats'ons as part of our prOdureS in the audit areas relevant to these items. Y Secondly, the charity is subjed to many other la and regulations where the consequence of non<nmpliance could have a material effect on amounts or disclosures in the financial statements, for instance through th8 imposition of fines or lltwJatn. Vve idents.fied the following areas as those most likely to have such as effect.. Health and safety laws. Laws relating to working with, and the safeguarding of vulnerable adults. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of management and trustees and inspection of regulatory and legal correspondence, if any. Therefore, if any breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach. Llmltatlon8 to the ablllty of the audlt to detect fraud or breaches of laws and regulatlon Owing to the inherent limitation of an audit, there is an unavoidable risk that we may not have detected some material misststements in the financial statements. even though we have properly planned and performed our audit in accordance with auditing standards. Forexample, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audrt, there remained a higher risk of non-detection of fraud, as this may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement, and therefore we are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations. A further description of our responsibilitie5 for the audit of the fi'nancial statements is located on the FRC'S website at wvm.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: 19
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks. and obtain audit eviden that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve Collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Conclude on the appropriateness of the twstees. use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentstion, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in manner that achieves fair presentation. We communicate with those charged with governance regardin9, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might stste to the charitable company's members and trustees those matters we are required to state to them in an audltorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitsble company's members as a body and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Nicolas Michael FCA (Senior Statutory Auditor) For and on behalf of Elliott Bunker Ltd Chartered accountants & statutory auditor 61 Macrae Road Ham Green Bristol BS20 ODD 2024 20
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (including income and expendlture) FOR YEAR ENDED 31 MARCH 2024 Unre8trictsd funds Restricted funds 2024 Total funds 2023 Total funds Notes Income from" Donations, grants and legacies Charltable actlvltle8: 66,061 1.869,969 1,936,030 1.463,201 Welfare services Interest rncelvablo 1.108,926 27,422 1,202,408 316,640 1,424,565 27,422 1.342,296 6, 049 2,811,546 Total Income 2,185.609 3,388,017 Ex ondlturn: Charltable actlvltlo8: Welfare services 881,228 881,226 2,240,078 2.240,078 3,121,304 3,121,304 2, 755, 437 Total •xpondltur• 2, 755, 437 Not Incom•l(exp•ndltur•) 321,182 154,469) 266,713 56, 109 Fund balanc•8 brought forward at 1 Aprll 305,223 59,823 415,046 358,93T Fund balances carrl•d forward at 31 March 18 676,405 6,364 681,759 415,046 Statement of Financlal Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. All activits'es are classified as continuing. There are no recognised gains or losses other than those reported on the Statement of Financial Activities. The notes on pages 24 to 34 form part of these financial statements. 21
THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE {LIMITED BY GUARANTEE) BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Current assets Debtors 14 379,764 276,678 Short term deposits, cash at bank and in hand 994,208 835,408 1,373,972 1,112,086 Credltord.. amounts falling due within one year Net current assets 15 (692,213) (697,040) 681,759 681,759 415,046 415,046 Totsl net assets Funds and re8erve8 Incom8 funds Restricted funds Unrestricted funds 17 S,354 676,405 681,759 59,823 355,223 415.046 Total funds These accounts have been prepared in accordance with the special provisions applicable to small companies subject to the small companies regime. The notes on pages 24 to 34 form part of these financial statements. The financial statements were approved by the Board on 26th July 2024 by.. Q-Iti4 Mike Griffiths- Trustee Company Registration No. 04185635 22
THE STJOHN AND RED CROSS DEFENCE MEDICALWELFARE SERVICE (LIMITED BY GUARANTEE) CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Net cash provlded by operatlng activities Net incomel(expenditure) Decrease in creditors 266,713 14,827) 56, 109 (21,609) {114,560) Increase in debtors 1103,086) Depreciation of fixed assets Investment income (27,422) (6, 049) Net cash from operatlng actlvltles 131,378 {86, 109) Cash flows from investing activities Investment income 6,049 Cash provided by investing activities 27,422 6, 049 Increasel(decrease) in cash Cash and cash equivalents at the beginning of the year Cash and cash equlvalents at the end of the year 158,800 (80,060) 835,408 915,468 994,208 835, 408 At 1 Aprll 2023 Cash flow8 Non-cash At 31 March changes 2024 Reconclllatlon of cash flows and net debt Cash at bank and in hand 835,408 158,800 994,208 No separate reconciliation of net debt has been prepared as there is no difference betsveen the net cash (debt) of the Charity and the cash and cash equivalents. 23
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 statutory Inforniatlon The charitable company is a company limited by guarantee, with no share capital, registered in England and Wales as a company and as a charitywith the Charity Commission and Iheoffice of thesco.Sh Charity Regulator. Accountlng Policies The principal accounting policies adopted. judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. 2.1 Basi8 of accountlng The fi'nancial statements have been prepared In accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)- (Charities SORP IFRS102)I, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended). After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties about The St John and Red Cross Defence Medical Welfare Service's ability to continue as a going concern. The fi'nancial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The St John and Red Cross Defence Medical Welfare SeNice meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless othenNise stated in the relevant accounting policy note(s). 2.2 Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the itern{s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income is deferred only when the charity must fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period. 2.3 Expendlture and apportlonment of costs Expenditure is included in the Statement of Financial Activities when incurred and includes attributable VAT which cannot be recovered. Expenditure comprises entirely the costs of undertaking charitable activities as follows.. a. Direct costs of undertaking DMWS, charitable activities. b. An allocation of central support costs. Support costs include back-office wsts, finance. personnel, payroll and govemance costs which support the charity's activities. The allocation of support costs to charitable activikn'es is based on direct expenditure incurred by each activity. 24
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 2.4 Foreign currency Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of transaction. All foreign currency balances have been translated at the balance sheet date. Gains and losses on translation are included in the Statement of Financial Activities. 2.5 F5xed a88et8 It is the policy ofthe charity to capitalise items exedIng £5,000 in cost. Expenditure below this level is taken to the Statement of Financial Activities as incurred. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows.. Computer equipment 3 years straight line basis Intangible fixed assets are stated at cost less amortisation. Amortisation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows.. Softsvare development 3 years straight line basis 2,6 Dobtorn Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.7 Cash at bank and In hand Cash at bank and in hand includes cash and short term highly liquid investments with a maturity of three months or less from the date of acquisits'on or opening of the deposit or similar accounts. 2.8 Credltors Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 2.9 Fund accountlng The restricted funds are monies raised for, and their use restricted to, a specific purpose, or donations subject to conditions imposed by the donors. The general fund represents those monies which are felY available for application towards achieving any charitable purpose that falls within the charity's charitable objects. 2.10 Pens5on contrlbutlons DMWScontributes toemployees, personal pension plans upto60A ofsalary on a matching basis. The pension costs included in the Statement of Financial Activities represent the amount of contributions payable in respect of the accounting period. 2.11 Leased assets Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged on a straight-line basis over the lease term. 25
THE STJOHN AND RED CROSS DEFENCE MEDICALWELFARE SERVICE {LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 2.12 Flnanclal Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments a initially recognised at transaction value and subsequently measured at their settiement value. 2.13 Critical accounting estimates and Judgements The preparats'on of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the charity's accounting policies. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectation of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual result ultimately differ from those estimates. The items in the financial ststements where judgements and estimates have been made include.. estimats'ng the liability for multi-year project grant commitments, including how much income to defer or accrue and how much income to recognise from the project grant to cover overhead costs.. estimating the useful economic life of tangible fixed assets,. and determining the most appropriate basis for allocating support costs. 26
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Donations and legacies Un- restrlcted Restrlcted Total funds 2024 Un- restricted Restricted Total funds 2023 National Framework Office for Veterans Affairs Veterans NHS vppp Other Grants & Funding Scotland 447,459 301,778 183,765 229,495 409,034 298,438 1,869,969 447,459 301,778 183,765 229,495 475,095 298,438 1,936,030 374,443 22, 796 68,213 215,653 360, 682 371,031 1,412,818 374,443 22, 796 68,213 215,653 411,065 371,031 1,463,201 66,061 50, 383 66,061 50, 383 4. Income from charltable actlvltle8 Un- rn8trlct•d Restrlct•d Total fund8 2024 Un- restricted Restricted Total funds 2023 Welfare services Police SA4S SeNing Veterans NHS vppp Other Grants & Funding 348,781 78,357 502,847 175,540 348,781 78,357 502,847 175,540 315,640 3,400 315,640 1,424,565 227, 733 74,087 505, 576 133, 000 227, 733 74,087 505, 576 133, 000 399, 900 2, 000 1,342,296 315,640 399,900 3,400 1,108,925 2,000 942,396 399, 900 27
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Total expenditure Staff costs Other costs Total 2023 Other costs Total 2024 Staff costs Welfare services Activities undertaken directly 1,637,515 Support costs (note 6> 539,592 2,177,107 583,600 360,597 944,197 2,221,115 1,303,330 900,189 503, 307 3,121,304 1,806,637 669,849 1,973.179 278,951 782,258 948.800 2, 755,437 Analysls of govornance and support CO8t8 Welfare seryices Total 2024 Welfare s8tvices Total 2023 Stsff costs Office costs Other administrative costs Insurance Travel & subsistence Governance costs (note 7) 539,592 42,934 204,555 19,644 29,018 64,446 900,189 539,592 42,934 204,555 19,644 29,018 64,446 900,189 503,307 42.045 144, 425 14,034 9,119 69, 328 782, 258 503,307 42,045 144,425 14,034 9,119 69,328 782, 258 Support costs are allocated to charitable activities based on direct expenditure Incurred by each activty. Gov•rnance ¢08ts Total 2024 Total 2023 Audit fees - current year Audit fees - prior year under-provision Legal and professional fees Trustees, reimbursed expenses 13,000 12,720 2,400 53,351 857 49,788 1,658 64,446 69,328 28
THE ST JOHN AND RED CROSS DEFENCE MEDICALWELFARE SERVICE (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 8. Comparatlve funds- Statement of Flnanclal Actlvltles for the year ended 31 March 2023 Unrestrlctgd funds Restricted funds 2023 Total funds Notes Income: Donations, grants, and legacies Interest receivable 50,383 6,049 1,412,818 1,463,201 6,049 Char5table actlvltle8: Welfare services 942,396 998,828 399,900 1,812,718 1,342,296 2,811,546 Total Income endlture: Charltable actlvltles: Welfare services 926,702 926,702 1,828,735 1,828,735 2,755,437 2,755,437 Total expendlture Net ineomel(expendlture 72,126 116,017) 56,109 Fund balance8 brought forward at 1 Aprll 2022 283,097 75,840 358,937 Fund balances carrled forward at 31 March 2023 18 355,223 59,823 415,046 Net Incomel{expendlture) This is stated after charging.. 2024 2023 Auditor's remuneration Statutory audit fees Operakn'ng lease payments 13,000 40,067 12,720 38,314 29
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. Stsff costs 2024 2023 Wages and salaries Redundancy Social security costs Pension contributions 1,829,273 1,522,217 2,107 143, 725 138,588 1,806,637 165,327 182,507 2,177,107 Pension contributions solely relate to a defined contribution scheme. £18,873 of pension contributions were outstanding at the year-end (2022123.. £15,227). The numberofemployees who earned over £60.000 perannum (including taxable benefits but excluding employer pension contributions and employers, national insurance) or more during the year was as follows.. 2024 No. 2023 No. £60,000 - £65.000 £80,001- £90,000 The average number of employees during the year, analysed by function, was as follows: 2024 No. 2023 No. Charitable activities welfa seNices Support 60 51 69 59 During the year, none of the trustees received any remuneration in respect of their services as trustees for 202312024 (202212023.. None). Out of pocket travel and subsistence expenses amounting to £1874 (2022123: £857) were reimbursed to 5 trustees during the year ended 31 March 2024 (2022123.. 31. The key management personnel of the charity comprise the trustees, the Chief Executive Officer and Senior Leadership Team. The total remuneration (including pension contributions and employer's National Insurance contributions) paid in respect of key management personnel for the year was £212,531 (2022123: £207,560). 11. Taxation The Company is a Registered Charity (number.. 1087210). All activities are undertaken to fulfil the primary objectives of the charity and are therefore exempt under Part 11 of the Corporation Tax Act 2010. 30
THE STJOHN AND RED CROSS DEFENCE MEDICALWELFARE SERVICE (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12, Intangible fixed assets Computer software Cost At 1 April 2023 Additions 53,337 Disposals At 31 March 2024 53,337 D•prnclatlon At 1 April 2023 Charge for the year Disposals At 31 March 2024 53,337 53,337 Net book value At 31 March 2024 At 31 March 2023 13. Tanglble fixed assets Computer equipment Cost At l April 2023 Additions 49,114 Disposals At 31 March 2024 49,114 Depreciation At 1 April 2023 Charge for the year Disposals At 31 March 2024 49,114 49,114 Net book value At 31 March 2024 At 31 March 2023 31
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Debtors 2024 2023 Arnount due from the Ministry of Defence Trade debtors Prepayments and accrued income 59,330 148,805 171,629 379,764 59.078 96.960 120, 640 276,678 15. Credltorn: amounts falllng due w5thln one year 2024 2023 Trade creditors 24,014 5,007 65,930 73,971 523,291 22,358 5,007 54,354 60.062 555,259 Other creditors Taxation and social security costs Accruals Deferred income 692,213 697,040 2024 2023 Deferred Income: At 1 April 2023 Released in year Deferred in year At 31 March 2024 555,259 12,179,086) 2,147,118 523,291 498.329 (1,616, 136) 1,673,066 555, 259 16. Leaslng commltments At 31 March, DMVVS had total commitments under operating leases payable as follows.. Land and buildings 2024 Other 2023 2024 2023 thin one year Wthin tsvo to five years 38,429 72,000 110,429 38,314 108,000 146,314 3,109 5,054 8,163 2, 199 5, 054 7, 253 32
THE STJOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BYGUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. Restricted funds At 1 April 2023 At 31 March 2024 Income Expenditure National Framework 34,899 2,917 1,106 11,196 3,687 6,018 59,823 447,459 301,778 183,765 545,135 409,034 298,438 2,185,609 1482,358) 304,695 (184,871) (553,205) 410,493 304,456 2,240.078 Office for Veterans Affairs Veterans NHS vppp 3,126 2,228 Other Grants & Funding Scotland 5,354 18. Analys18 of net assets between funds Unrestrlcted funds Restricted funds Total Fund balances at 31 March 2024 are represented by.. Current assets Creditors.. Amounts falling due within one year Total 2024 1,368,618 1692,213 676,405 5,354 1,373,972 1692,213 681,759 5,354 Unrestricted funds Restricted funds Total Fund balances at 31 March 2023 are represented by.. Current assets Creditors.. Amounts falling due within one year Total 2023 1, 052,263 (697,040) 355,223 59, 823 1, 112,086 (697,040) 415,046 59, 823 33
THE STJOHN AND RED CROSS DEFENCE MEDICALWELFARE SERVICE (LIMITED BYGUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 19. Connected charities DMIIVS VRS established by the trustees of the Joint Committee of the Order of the Hospital of St. John of Jerusalem and the British Red Cross Society (the °Joint Committee") to take over its Service Hospitals Welfare Department. The Joint Committee is a charity, registered on the Central Register of Charities under number 225753. The membership rights in DMVVS were originally held by the Chairman and Vice-chairman of the Joint Committee, and the Joint Committee had the power of appointing Trustees. The Joint Committee transferred the assets and the undertaking of its Service Hospitals Welfare Department to DMWS at the close of business on 31 March 2001. In view of the decision of the trustees to wind up the Joint Committee, the trustees considered the implications of this for the constitution of DMWS. Accordingly, on 5 December 2005 an amended Memorandum and new Articles of Association were passed by Special Resolution of the trustees. The revised Mernorandum and Articles ofAssociation came into effect on 1 January 2006 and these, together wrth an associated Tripartite Memorandum of Agreement, resulted in transfer of the membership rights in DMWS to the Prior ofthe Priory of England and the Islands ofthe Orderof the Hospital ofStJohn of Jerusalem (the Prior) and the Chairman of the Brits'sh Red Cross Society (the Chairman). From that same date the appointment ofTrustees of DMINS l)ecame a matter for the Board, which is informed by the recommendations of its Nominations Committee. Further revisions were made to the Memorandum and Articles of Association, with effect from 25 November 2014, whereby the Prior and the Chairman were designated Founder Members. The new Articles stipulate that the objects of DMWS cannot be amended except with the prior written consent of the Founder Members. The new Articles further stipulate that on dissolution of DMWS, its assets shall be distributed equally between the Priory ol England and the Islands of the Order of the Hospital of St John of Jerusalem and the British Red Cross Society. This provision likewise cannot be amended except with written consent of the Founder Members. The Articles have been further amended in July 2018, amendments were made to Article 5.4, regarding the term served by trustees, deletion of Article 5.5 regarding retirement of trustees as it conflicts with the amendment to 5.4 and amending Article 6.5 regarding the selection of the Chair and Deputy Chair. 20. Rolated party tran8actlon8 During the year the charity received an unrestricted donation from the Queen Mary's Roehampton Trust totalling £30,000 {2022123 £25,000) of which James Macnamara is a trustee and an unrestricted donation of £2,170 (2022123 £3,110) from The Orders of St John Care Trust of which James Macnamara is also a trustee. 34