**REGISTERED CHARITY NUMBER: 1103018** ## **Report of the Trustees and** ## **Unaudited Financial Statements** ## **for the Year Ended 31 December 2022** ## **for** ## **Electrosensitivity-UK** Lanham and Company Limited Chartered Accountants 9 Great Chesterford Court London Road Great Chesterford Essex CB10 1PF **Electrosensitivity-UK** ## **Contents of the Financial Statements for the Year Ended 31 December 2022** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|4| |**Independent Examiner's Report**||5|| |**Statement of Financial Activities**||6|| |**Balance Sheet**||7|| |**Notes to the Financial Statements**|8|to|11| **Electrosensitivity-UK** ## **Report of the Trustees for the Year Ended 31 December 2022** The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** To promote and protect the physical health of sufferers of electrosensitivity, also known as electrical hypersensitivity, in the United Kingdom, through the provision of support, education and practical advice. To advance the education of the general public in all areas relating to electro sensitivity. ## **Significant activities** Summary of the main activities undertaken for public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) The Trustees ensure maximum possible media exposure with a web site, which is regularly updated with a wide range of helpful resources. Trustees ensure that interested parties are corresponded with frequently, such as: Printed full colour Newsletters are mailed out three times each year and are made available to a large email list of over 1,000 regular subscribers and via the web site: www.es-uk.info. Supporting information is also posted on Facebook. The web site is professionally created and updated regularly with newsletters and resources. Personal contact is enhanced via the telephone help line, which is manned during regular business hours by a professional telephone answering service and a Trustee is notified of all calls in real time. As in earlier years, 5-30 calls are received in an average week. There is a BM Box ES-UK mail box service and approximately 3-40 incoming letters, donations, other updates are received every week; These packages are processed and questions answered by regular helpers. There is an email capturing service available via the web site prompt. Various scientific and medical research papers are circulated widely and distributed via the web site and direct email by varied IT services. The ES Social arranged annually in a rural setting to ensure that those new to the debate are able to make a few friends and become familiar with helpful ideas and ways to cope. Unfortunately, the 2022 Social was postponed and campers were redirected to a friendly land owner with suitable provision. Trustees regularly respond to Media requests for national and international publication; TV and radio programme production. Trustees interact with other UK organisations involved in dissemination of data and research into EMR health effects And with specialist organisation in other countries: Spain, Italy, France, Holland, Canada, USA. ## **Public benefit** The trustees have complied with the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity. This Report of the Trustees demonstrates our provision of public benefit. Page 1 **Electrosensitivity-UK** ## **Report of the Trustees for the Year Ended 31 December 2022** ## **OBJECTIVES AND ACTIVITIES** ## **Volunteers** Volunteers have been key over the years and their contributions have been noted in the following areas: IT; web site and data base management. Accounting and Financial management Gift Aid Editing and publishing Typesetting Photography Liaison with other Charities Marketing and promotion GDPR ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** Michael Bevington, Chair of Trustees, edits and publishes a regular Newsletter, which is available by post and uploaded on to the web site. Sales of Michael Bevington's Second edition book: ES & EHS - A Summary continued worldwide during 2022 at £14/copy for mailing in the UK and £25 overseas. Correspondence is received via the Charity's BM Mail Box; telephone help line and via the web site; www.es-uk.info and by email. Donations flow in regularly via: Cheques; standing orders; Stewardship and Charities Aid Foundation; Pay pal. Two legacies were received during calendar 2022 and both legators were long known to the Charity. The legacies were linked to a percentage of individual house sale proceeds. The sale of Christmas cards were sold and generated a small surplus. The website continued to be popular. In the absence of paid employees, Trustees have assumed day to day responsibility for key areas. ## **FINANCIAL REVIEW** ## **Financial review** The reserves are kept in a bank account and there is an adequate balance sufficient for at least five years of regular expenditure. Funds come from voluntary individual donations frequently covered by Gift Aid. The processing of the Gift Aid return is generously subsidised by a supportive Accountancy Firm, which wishes to remain anonymous and Gift Aid is recouped by the Charity from appropriate donors. The Charity continues to fund various elements of its Communications strategy: including telephone line rental and usage charges, line divert fees, BM Mail box charges and postage for mailing newsletters and other printed materials. The Trustees have deposited surplus funds into CCLA, with accounts designed for registered Charities; all deposit and withdrawal instructions are co-signed by two Trustees, currently the Chairman and Treasurer. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Page 2 **Electrosensitivity-UK** ## **Report of the Trustees for the Year Ended 31 December 2022** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees** New trustees are appointed by existing trustees. Trustees are required to complete an annual updated Trustee Declaration detailing all linked Trusteeships and related directorships. The Charities Commission Guidelines are followed. ES-UK Conflict of Interest Policy dated 21st December 2007 and updated in 2015, is adhered to. ES-UK distributes an independently produced Supplies Directory which is regularly updated and made available on its web site. GDPR Is followed and all volunteers sign a Confidentiality Agreement and are prevented from sharing any details with anyone other than Trustees. All financial payments are co-signed by the Chairman and Treasurer. All donations are received by BACS; Standing Orders and incoming signed cheques and aid into the Charity's current account. The Charity runs a Pay Pal account and reguallry transfers the balance to the Bank account. The accounts are professionally reviewed for submission to the Charities Commission. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1103018 ## **Principal address** 6 The Oast Pullens Farm Lamberhurst Road Horsmonden Kent TN12 8ED ## **Trustees** S A Dacre A Tresidder P Watts B Stein M J Bevington ## **Independent Examiner** A P Ireland FCCA Lanham and Company Limited Chartered Accountants 9 Great Chesterford Court London Road Great Chesterford Essex CB10 1PF Page 3 **Electrosensitivity-UK** ## **Report of the Trustees for the Year Ended 31 December 2022** Approved by order of the board of trustees on 28 April 2023 and signed on its behalf by: S A Dacre - Trustee Page 4 ## **Independent Examiner's Report to the Trustees of Electrosensitivity-UK** ## **Independent examiner's report to the trustees of Electrosensitivity-UK** I report to the charity trustees on my examination of the accounts of Electrosensitivity-UK (the Trust) for the year ended 31 December 2022. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. A P Ireland FCCA Lanham and Company Limited Chartered Accountants 9 Great Chesterford Court London Road Great Chesterford Essex CB10 1PF 28 April 2023 Page 5 ## **Electrosensitivity-UK** ## **Statement of Financial Activities for the Year Ended 31 December 2022** |||31.12.22|31.12.21| |---|---|---|---| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies||9,561|105,931| |Investment income|2|1,406|5| |**Total**||10,967|105,936| |**EXPENDITURE ON**|||| |**Charitable activities**|||| |Charitable activities||13,717|16,440| |**NET INCOME/(EXPENDITURE)**||(2,750)|89,496| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||193,269|103,773| |**TOTAL FUNDS CARRIED FORWARD**||190,519|193,269| The notes form part of these financial statements Page 6 ## **Electrosensitivity-UK** ## **Balance Sheet 31 December 2022** |31.12.22
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Debtors
5
992
Investments
6
100,000
Cash at bank
90,127
191,119
**CREDITORS**
Amounts falling due within one year
7
(600)
**NET CURRENT ASSETS**
190,519
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
190,519
**NET ASSETS**
190,519
**FUNDS**
8
Unrestricted funds
190,519
**TOTAL FUNDS**
190,519|31.12.21
Total
funds
£
959
-
192,810
193,769
(500)
193,269
193,269
193,269
193,269
193,269| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 28 April 2023 and were signed on its behalf by: S A Dacre - Trustee M J Bevington - Trustee The notes form part of these financial statements Page 7 **Electrosensitivity-UK** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** The charity's accounts are prepared on a receipt and payment basis, income is recognised in the Statement Financial Activities once the charity has received the income. ## **Expenditure** The charity's accounts are prepared on a receipt and payment basis, expenditure is recognised when payment is made and are classified under headings that aggregate all costs to the category. Where costs cannot be directly attributed to particular headings they are allocated to activities on a basis consistent with the use of the resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||31.12.22|31.12.21| ||£|£| |Deposit account interest|33|5| |COIF interest|88|-| |COIF dividends|1,285|-| ||1,406|5| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021. continued... Page 8 ## **Electrosensitivity-UK** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022** |**4.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**5.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.12.22
£
Other debtors
992
**6.**
**CURRENT ASSET INVESTMENTS**
31.12.22
£
Listed investments
100,000
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.12.22
£
Other creditors
600|Unrestricted
fund
£
105,931
5
105,936
16,440
89,496
103,773
193,269
31.12.21
£
959
31.12.21
£
-
31.12.21
£
500| |---|---| continued... Page 9 **Electrosensitivity-UK** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022** ## **8. MOVEMENT IN FUNDS** |At 1.1.22
£
**Unrestricted funds**
General fund
193,269
**TOTAL FUNDS**
193,269
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
10,967
**TOTAL FUNDS**
10,967
**Comparatives for movement in funds**
At 1.1.21
£
**Unrestricted funds**
General fund
103,773
**TOTAL FUNDS**
103,773
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
105,936
**TOTAL FUNDS**
105,936|Net
movement
At
in funds
31.12.22
£
£
(2,750)
190,519
(2,750)
190,519
Resources
Movement
expended
in funds
£
£
(13,717)
(2,750)
(13,717)
(2,750)
Net
movement
At
in funds
31.12.21
£
£
89,496
193,269
89,496
193,269
Resources
Movement
expended
in funds
£
£
(16,440)
89,496
(16,440)
89,496| |---|---| continued... Page 10 **Electrosensitivity-UK** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022** ## **8. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.21
£
103,773
103,773|Net
movement
in funds
£
86,746
86,746|At
31.12.22
£
190,519| |---|---|---|---| ||||190,519| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|116,903|(30,157)|86,746| |**TOTAL FUNDS**|116,903|(30,157)|86,746| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2022. Page 11