Trustees Annual Report for SPLIT
for the period 01/11/2022– 31/10/2023 agreed by Trustees 25[th] July 2024
SPLIT Supporting Paediatric Liver and Intestinal Transplantation Charity No: 1111945 Administrative Information
Charity name: Supporting Paediatric Liver and Intestinal Transplantation (SPLIT) Other name the charity uses: SPLIT (or the Charity) Email: info@splituk.org ; Website: splituk.org. Registered charity number: 1111945 Charity’s principal address: 24 Springfield Rd, Kings Heath, Birmingham West Midlands B14 7DS
Names of Trustees who manage the charity
Dr Girish Gupte Dr Chair of Trustees (from January 2020) Elected Trustee 2017; Elected Chair June 2022 Sue Beath Mrs Sally Elected Trustee October 2018 and Secretary (from April 2020 - for 4 yrs) Jerome Elected Trustee October 2016 with oversight of the Website (from April 2020 for 4 yrs) Professor D Mirza Elected Trustee June 2018 and Medical Advisor Ms Evie Calcutt Elected Trustee September 2021 With advisory role on Financial Risk Management Mrs Jodie Rhodes Elected Trustee March 2022 With advisory role of charity public profile Ms Madison Wright Elected Trustee March 2022 Salaried Staff Appointed 1[st] August 2023 Eliza Davis Charity’s admin support (part time)
The Model Declaration of Trust for a Charitable Trust deeds were signed on 27th October 2005. A new Governance model was agreed in 2011 implementing the policy and procedures manual. The Charity is an un-incorporated association.
Resignations
No resignations have been received
SPLIT Charity Mission statement updated 23[rd] January 2023
The SPLIT charity was founded to
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1) Raise awareness of the benefits of organ donation
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2) Help families with children experiencing severe liver and intestinal disease
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3) Support professionals develop skills through education & research activities
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
The Charity’s Objectives as per The Charity Commission – amendment proposed and resolution passed on 24[th] July 2023.
The vision and purpose of the Charity is to relieve sickness of children and young people suffering from liver disease in particular but not exclusively by the provision of:
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financial support for families including crisis grants,
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information on organ donation, liver/ intestinal disease and transplantation for families, professionals and the public and
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to support research and education into the causes of liver/ intestinal disease, transplantations and treatments.
More details can be found in Appendix 1.
FUNDRAISING ACHIEVEMENTS & PERFORMANCE November 2022 – November 2023
The Trustees of SPLIT are profoundly grateful to FSBIS for their imaginative and incredibly successful fund raising work on behalf of SPLIT and the children and families which the Charity supports. FSBIS also put forward SPLIT for recognition from Aviva Broker Community Fund which augmented the Charity’s funds by £20,000 which is driving new ideas about providing practical support for families when they are admitted at short notice in emergency situations and allowing more families to receive assistance when they are most in need.
March 2023 collaboration began with FSB Insurance Service (or FSBIS for short) to fund raise for SPLIT Charity. A digital meeting with Duncan Ruby & David Perry (FSBIS Managing Director) in which David said that the company like to work with small charities such as SPLIT and this year they have already achieved £550 with events such as dress down Friday and an event on pancake day. Other events planned are: Exercise bicycle distance challenge; Summer BBQ; Fireworks night, Snowden Adventure.
May 2023 Tony Rhodes ran a successful half marathon with his colleague Mike running with coiled rope mimicking intestines stretched between them to raise awareness of organ donation. Between them, they have raised £1000.
June Bingo Night a sociable and successful event which raised some funds and awareness of the SPLIT Charity.
June Brockhampton Cricket Fixture 25[th] June 2023. This is a regular fund-raising event for SPLIT initiated by the family of Charles Tobey. An enjoyable day of cricket with some close calls resulted in over £715 being raised for SPLIT from generous raffle prizes. The Birmingham cricket team the Misfits just won a very tight match. The Team tea was exceptional.
July 2023 FSBIS nominated SPLIT as one of the Charities to be considered in the Aviva Brokers annual meeting to be held in October 2023.
July 27[th] to 30[th] 2023 Coventry Transplant Games - SPLIT face book page received a boost and a rise in traffic and interest especially around the success of the Birmimgham Transplant Kids in the Games which has enabled the general public and supporters of SPLIT to interact with the Charity’s fundraising events.
October 2023 FSBIS Snowden challenge - the team reached the summit of Snowden and in the process raised over £4700.
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
October Aviva Community Award – SPLIT Charity was chosen by Aviva Brokers and Community award to receive one of the highest wards worth £20,000 to the charity. The success of the Charity’s application was in very large part down to Tilly Rae and her family including her grandmother who articulated so eloquently what children and their families go through when being assessed and treated with intestinal transplantation and the prolonged period of monitoring and rehabilitation afterwards.
November 2023 – action plan for raising Charity profile and distribution of funds raised by FSBIS and further augmented by Aviva was agreed after a meeting with specialist nurses and ward staff (full report will appear in 2023-2024 Annual report).
Jan - November Mrs Rhodes continued to administer SPLIT Facebook page
ACTIVITIES – grants awarded by the Charity November 2022 – October 2023
Family grants: In the reporting period 2022 to 2023, twenty four Family grant applications supported by a family support worker or liaison nurse were reviewed by at least two trustees and £7699=00 was awarded. Of these, two grants related to related to travel costs associated journeys of more than 200 miles each way as a result of attending the Out Patient Department or Day case interventions.
Family support
Coffee mornings on the ward with parents of hospitalized children took place on December 6[th] (attended by Sally Jerome) and December 20[th] (attended by Darius Mirza). Family support workers and specialist nurses were also in attendance.
SPLIT support for families of children attending the UK Transplant Games in Coventry was agreed by Trustees (£1500) which was appreciated by the participant children and young adults and there families. The Team managers arranged to place postcards in the participants kitbags explaining about SPLIT and its work to support children with liver disease and after transplantation.
Education grants: Two nurses (from Birmingham Children’s Hospital) were supported to attend the Congress of Intestinal Rehabilitation & Transplantation Association which is a biennial international meeting. The meeting took place in July 2023 in Chicago and the Trustees were given a presentation by the nurses upon their return, about the professional insights gained in the care and management of small bowel transplant recipients (especially stomas). This provided assurance to the Trustees that the meeting was effective in disseminating good practice in the field of intestinal failure, rehabilitation and transplantation.
Paediatric Metabolic liver study day which was supported by SPLIT took place on 13[th] September 2023. The costs to SPLIT of venue hire and digital support was £3779 which was offset by donations to SPLIT from medical education charities
Medical equipment grants: two medical equipment grants were made to buy two devices for home testing to monitor coagulation to facilitate early discharge.
Research grants: the Charity received no applications for small research grants in 20222023.
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
Financial Structure, Governance and Management. – see also Appendix 2 for 20212022 updates to structures and administration
FINANCE
The charity’s annual budget for allocating funds up to £20,900 was set at the Trustees Meeting in March 2023. The notional funds for making awards are:
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Family Fund – this will be used to fund the family grants and medical equipment grants.
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Education Fund – this will be used to fund education grants and research grants (and it combines the previous Post Graduate Fund & Debbie Hart Memorial Fund).
| Grants | Fund | Individual Limits | Annual maximim |
|---|---|---|---|
| Family | Family Fund, Unre- stricted Fund, UK Trans- plant Games |
£300 per individual child twice per year |
£8000 (26 grants, or around 13 individual patients re- ceiving 2 grants each) |
| Medical Equipment | £2000 | £2000 | |
| Education | Debbie Hart Memorial Fund and Post graduate meetings |
£400 per applicant for national meetings, £750 per applicant for interna- tional meetings |
£3500 (approx., 3 national and 3 international) |
| Research | £5000 (single grant po- tentially once every 2 years unless fundraising allows more) |
£5000 | |
| Overheads | Admin support | £200 per month | £2400 |
| £20,900 |
GOVERNANCE
During 2022-2023 the board of Trustees met on the following occasions: November 14[th] 2022. Via Zoom
January 23rd 2023. Via Zoom March 20[th] 2023. Via Zoom and Premeeting with Charity Sponsors FSBIS May 24th 2023. Via Zoom July 24[h] 2023. Via Zoom October 12[th] 2023. Via Zoom November 30[th] 2023. Via Zoom
RISK REGISTER
At the Trustees meeting March 20[th] 2023 Evie Calcutt presented the risk register and led the discussion.
The highest risks were identified as follows:
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Lack of financial strategy
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Lack of fund-raising strategy
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“Key-man” risk and institutional memory – this is in the process of being mitigated by google DRIVE
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Management of personal information (GDPR)
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Lack of Charity’s visibility to staff and patients in specialist units
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
At a follow up meeting on risk management on 12[th] October 2023 in which the above risks were discussed in depth the Trustees agreed that the fund raising strategy and lack of visibility of the charity to staff and patients would be addressed by:
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inviting the family support workers (Mrs V Wright and Ms F Kalsoom) to future Trustees meetings and for them to be given a greater purse of cash to be spent in a discretionary fashion to alleviate unexpected short term issues such as parking costs for parents whose discharge is delayed, the cost of buying toiletries and children’s pyjamas etc
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SPLIT should acquire paper wrapper (akin to a wallet) to enclose the any meal Vouchers purchased so that the source of funding is clearly visible to the recipient.
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liaise with Jenny Abbott (senior sister responsible for training nurses on ward 8) about raising the profile of SPLIT to enable nurses to identify families who might welcome assistance from SPLIT, and education about the how the charity may be able to fund courses for the staff.
The previously agreed structures and administration were continued as follows:.
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The role of admin support (see Duties in Appendix 3) in future should attract a part time salary amounting to £100 per calendar month and this individual will support the work of the Chair of Trustees and Treasurer and Website Administrator. The Trustees were delighted to welcome Ms E Davis to this role.
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The communication with the charity should primarily be via the website including applications for funds which could be downloaded from the website.
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Trustees acknowledged that the cost of energy and transport means that future meetings will mainly be virtual.
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Prof Mirza continues to act as Medical Advisor and contributes to the Trustee meetings.
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Dr Girish Gupte continued to take the chairmanship role; Dr Sue Beath remained as Secretary and Mrs Sally Jerome retained responsibility for the SPLIT website. Ms Evie Calcutt will continue to advise on the charity’s financial risk management.
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Ms Jodie Rhodes has further developed her role as advisor on the Charity’s public profile and as an advocate for the voice of the family and child with liver/intestinal disease within the charity. In addition Ms Rhodes was successful in motivating FSB insurance Brookesr to make SPLIT their 2023 Charity Partner.
Recruitment of Trustees - also see Appendix 4 No new Trustees were recruited 2022-2023
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
FINANCIAL REVIEW (Accounts for the period 01/11/2022– 31/10/2023 were agreed by Trustees and signed by the Chair person on 29th August 2024)
As 3 ~~1~~ [st] October 2022
The charity’s total assets stood at £34,823
From 31[st] Oct 2022 to 31[st] October 2023
the Direct Charitable expenditure including Family grants, Conferences, Debbie Hart Scholarship awards was £13991
The charity’s income was £35,682 and Net Income was £21691
As 3 ~~1~~ [st] October 2023
The charity’s total assets stood at £56,139 (£34423 brought forward).
The rules applicable to the making of awards to fund Family grants, travel grants, medical equipment, UK Transplant Games, Conferences, and the Debbie Hart Scholarship are agreed as per Appendix 5.
Reserve Policy
The Charity does not hold any reserves. This is because the administrative costs of the Charity are small and largely consist of the Administrator’s salary of £100.00 per month (
The Charity has no debts and is committed to using its funds for the benefit of children and young people with liver disease and liver with transplanted organs (liver and/or intestine).
The Charity’s principle source of funds has been from donations and the fund raising efforts of families affected by childhood Liver and Intestinal Disease. SPLIT particularly wish to thank families who as well as caring for their sick children have been able to support SPLIT through their fund raising and donations. The Trustees wish to acknowledge the Family of Mary Chan who continue to make generous donations four times a year.
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
APPENDIX 1: Objectives and Activities of the SPLIT Charity July 2022
The vision and purpose of the Charity is to provide support to children and young people who have a serious liver disease including a liver transplant or require/have had an intestinal transplant.
Charity’s objectives are as follows:
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Financial support for families and crisis grants.
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Information on organ donation and liver / intestinal disease and transplantation, for families, professionals, and the public.
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Research and education into the causes of liver / intestinal disease and transplantation, and treatments.
The Charity aims to achieve this in four ways:
Family grants: Small cash grants to families experiencing hardship because of prolonged hospitalisation of their child. This is especially important for families and children who are often far from home and without the support of extended family. The grants can be for in-patient and long-distance out-patient appointments. This objective continues and is unchanged.
Education grants: Education for NHS staff (new objective) which may take the form of a) grants for specialist staff to further their skills and knowledge and to share information with colleagues working in the same field, for example these can cover registration and travel expenses for national and international meetings (this aligns with previous objective 4) and b) sponsoring educational meetings for 10 to 150 individuals, with up to three meetings per year.
Medical equipment grants: Grants for specific medical equipment to enable children to receive treatment at home or in their local area, or for equipment to enable children to manage their difficult and invasive procedures. Such grants are subject to the advice of their medical team.
Research grants: Small grants medical research related to liver and liver related intestinal failure.
SPLIT’s aim is to be flexible in its approach to grant applications and is always willing to consider any application from children and their families which will improve quality of life and support positive outcomes.
APPENDIX 2: notes re 2021-2022 updates to Financial Structure, Governance and General
Management
In June 2021 at a designated strategy day, the Trustees reviewed how the Charity interacted with fund raisers and recipients of grants and agreed that some changes were needed. This change in emphasis was agreed by all Trustees and confirmed at the next official Trustees meeting on July 19[th] 2021. The Trustees held further meeting on February 17[th] 2022 to focus on providing support for education and post graduate meetings. The Trustees agreed that the charity would allow unrestricted educational grants made by Pharmaceutical and other companies associated with medical science to be transferred to the SPLIT bank account to be spent on postgraduate, meetings which have received the approval of the Trustees. An example of this was the Paediatric Metabolic Study Day on 23[rd] September 2022 (https://birminghampaedliver.org/index.php/paediatric-metabolicstudy-day-23rd-sep/).
It was agreed that the Charity’s various named notional funds should be consolidated under two broad categories for ease of administration and to reflect the fact that SPLIT has always maintained a single bank account. Darius Mirza confirmed that Rachel Tobey (past Trustee and Treasurer of SPLIT) was content for the residual funds in the Charles Tobey Fund to be amalgamated under the general fund. The funds which had been ring fenced for the Neurocognitive Audit (£3,000) were used to cover the Publishers cost of handling the manuscript ($1,900 which came out as £1,651.36), and the residual was amalgamated into the general fund and the audit was formally closed (participants notified by letter).
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
The two remaining notional funds are:
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Family Fund – this will be used to fund the family grants and medical equipment grants.
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Education Fund – this will be used to fund education grants and research grants (and it combines the previous Post Graduate Fund & Debbie Hart Memorial Fund).
The charity’s annual budget for allocating funds will be set each year usually at the Trustees Meeting in March. The amount will vary because it will depend on the previous year’s income.
General Charity Management
Trustees hold at least four minuted meetings each year. An open meeting would normally be held yearly which members of the public are invited to attend (the pandemic has precluded this in 2020 and 2021). Additional meetings can be held according to the needs of the charity and any trustee may call a meeting.
The charity’s annual budget for allocating funds will be set each year, usually at the Trustees Meeting in March. The amount will vary because it will depend on the previous year’s income.
APPENDIX 3: Duties for admin support and other roles within SPLIT July 2021
Duties of the Admin support for SPLIT
To excel in this position, you should be self-motivated and familiar with working in multi-professional teams in a health care environment.
Liaison role
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Liaise with specialist nurse team and family support worker and keep records of family fund applications
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Support the Treasurer and/or Chairman of Trustees by ensuring requests for emergency family funding are correctly filled in
Annual reporting duties
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Assist the Chair of Trustees to ensure end of year accounts are completed and available in good time for the auditor to complete the accounts before year end
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Obtain annual report from SPLIT Secretary to be filed with audited accounts and deposited with the Charity Commission
Legalities
- Work with Chair of Trustees or deputy, to review and update any relevant policies
Meeting preparation
- If requested by Chair or Secretary of Trustees, the Administrator will book meeting dates & rooms
Payment
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part time role with a cap on the number of hours funded
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monthly fee which the Trustees of SPLIT have agreed is £100.00 for 5hrs at an hourly rate of £20.00, delivered each month.
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
APPENDIX 3: continued Duties for admin support and other roles within SPLIT July 2021
Duties of the Chair of SPLIT Trustees
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Ensure Trustee meetings take place at least 4 times per year
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Ensure that accurate minutes are kept by the Secretary and sign them off.
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Ensure that monthly bank statements are seen by all Trustees
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Ensure that the record of all income & expenditure for SPLIT is discussed at Trustee meetings
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Ensure that the Treasurer (if appointed) has reconciled the bank statement’s each month with the relevant SPLIT income/expenditure records – otherwise the Chair should do this
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Ensure that all trustees are issued with any new or updated policies
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Ensure the board of trustees meet its legal obligations
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Update the Charity Commission on any changes to trustees / trustee details
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Ensure that ALL updates from the Charity commission are forwarded to trustees
Duties of the Secretary of SPLIT
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Arrange meeting date and place and send meeting invite to all trustees / advisors in good time including information for teleconference
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Receive & process any agenda items from trustees
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Circulate agenda to all trustees at least 2 weeks prior to meeting
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Ensure all trustees are aware of the tasks they have been allocated from previous meetings
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Check that all action has been taken following decisions at previous meeting
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At the meeting, ensure the Chair signs previous meeting minutes if all agree that this is a true & accurate record
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Ensure accurate minutes are taken at the meeting
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Produce & circulate minutes within 1 week of the meeting ensuring that there is a clear record of who will do what & by when
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Undertake actions as directed by Trustees such as official responses; updates to job descriptions; adverts as required
Duties of the Treasurer of SPLIT (or Chair of Trustees if not Treasurer in post)
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Review the record of all income & expenditure for SPLIT in relevant account books kept by the Administrator at every Trustee meeting (at least quarterly)
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Review reconciled bank statement’s each month with the Administrator for relevant SPLIT income/expenditure records
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Ensure that annual accounts are submitted to the Charity Commission
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
APPENDIX 4: Recruitment of Trustees as per 5[th] July 2023
SPLIT believes that its Board of Trustees should be comprised of individuals that possess a range of skills and experience, and reflect the diversity of the patients it seeks to help. To that aim, the trustees have recruited individuals to serve on the Board who have experience and knowledge gained through working in specialist paediatric liver units as medical doctors or allied medical staff. In addition, individuals with knowledge or expertise in finance and/or accounting are actively encouraged to join the board of Trustees. The trustees also seek to have at least one Trustee who is a parent of a child who has had a liver transplant, although this is not always possible. Trustees may also have experience gained through previous Trusteeship and Board membership. In order to remain relevant, the Board of Trustees must continually seek to refresh policies and procedures and to keep pace with new ideas. New trustees can be recruited at anytime. New trustees are usually proposed and nominated by an existing trustee or Charity advisor. Proposed trustees are invited to present a CV and are asked to attend the next meeting. Decisions regarding trustee election are made at the meeting.
APPENDIX 5: Grant applications and pay out rules agreed January 2023
Family grants
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I. The family to be identified by Family support worker and or Liaison nurses as being in need
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II. The amount shall be £300 per application for in-patient stays
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III. A family may apply for an individual child up to a twice per year
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IV. Support for attendance at Out-patient appointments will only be considered for families travelling more than 200 miles each way or lasting more than four hours; a maximum of 2 grants per year. In practice families travelling to Birmingham would normally only qualify if living in Devon and Cornwall, North Wales, Cumbria, East Anglia, Northumberland A grant of £100 to be made towards fuel use and if the families stay overnight a total of £200 would be made available to cover overnight accommodation and fuel.
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V. UK Transplant Games – annual support for competitors family meal will continue the amount to be agreed at full meeting of the Trustees.
Educational grants made in the name of Debbie Hart,
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I. Up to £400/applicant for National meetings – maximum of three awards per applicant per year (£1200), first come first served and then by merit – decision of Trustees is final
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II. Up to £750/applicant for International meetings – maximum of three awards per year (£2250)
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III. These grants would usually be used to cover Registration fees but may cover travel expenses too.
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IV. Applicants are expected to have tried to access NHS funds for professional development first.
Medical equipment up to a maximum of £2,000 per item per recipient. Larger items of equipment for ward use will be considered by a full meeting of Trustees board.
Research grants are up to a maximum of £10,000.
Research grants will be distributed by a process of advertisement on the Charity’s website calling for an expression of interest in funding submitted with a formatted application form outlining:
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the justification for the research (eg unmet need, neglected area of research, lack of knowledge/data)
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the feasibility of the research ie where it will take place using what facilities. If people are being studied the numbers required to provide a statistically meaningful result for quantitative research or, if an observational study, the numbers of participants anticipated who will be recruited.
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Ethical approval
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How the outcome of the research will be reported
The trustees have had due regard to the Charity Commission’s Public Benefit Guidance when exercising powers and duties to which the guidance is relevant.
SPLIT Trustees’ ANNUAL REPORT November 1[st] 2022 to October 31[st] 2023
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 FOR SPLIT
Charity registration number 1111945
SAGOO & CO Accountants 24 Leofric Close Kings Bromley Staffordshire DE13 7JP
Sagoo & Co
SPLIT
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
| CONTENTS Report of the Trustees Independent Examiners Report Income and Expenditure Account Balance Sheet Notes to the Financial Statements |
PAGE 1 2 - 3 4 5 6 |
|---|---|
Sagoo & Co
SPLIT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 0CTOBER 2023
The trustees of the charity, present the report with the financial statements of the charity for the year ended 31 October 2023. The trustees have adopted Receipts and Payments statements.
Registered Charity number
1111945
Trustees
Dr G Gupte Chairperson Mrs S Jerome Trustee Dr S Beath Trustee Professor D Mirza Trustee Ms E Calcutt Trustee Mrs J Rhodes Trustee Ms Madison Wright Trustee
Independent examiner
Mr H S SAGOO Sagoo & Co Accountant 24 Leofric Close Kings Bromley Staffordshire DE13 7JP
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure the appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of trustees on 29[th] August 2024 and signed on its behalf by:
Dr G Gupte – Chairperson
Page 1
Sagoo & Co
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SPLIT
I report on the accounts for the year ended 31 October 2023 set out on pages four to six.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year and that under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act
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To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of 2011 Act); and
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To state whether particular matters have come to my attention.
Basis of the independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a preparation of the accounts from those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.
Independent examiners statement
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep the accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act Have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 2
Sagoo & Co
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SPLIT (continued)
Mr H S Sagoo SAGOO & CO Accountant 24 Leofric Close Kings Bromley Staffordshire DE13 7JP
Date 29[th] August 2024
Page 3
Sagoo & Co
SPLIT
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Income: | Unrestricted | Restricted | |||
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Donation | 35682 | - | 35682 | 21508 | |
| Sundry Income | - | - | - | - | |
| Interest received – Gross | - | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ||
| Total Income | 35682 | - | 35682 | 21508 | |
| Direct charitable expenditure: | |||||
| Donations, Appeals and Sponsorships | 9399 |
- | 9399 | 4911 | |
| Courses, Training, Travel, Others | 63 | - | 63 | 6173 | |
| Conference &Promotions | 3779 | 750 | 4529 | - | |
| ---------- | ---------- | ---------- | ---------- | ||
| 13241 | 750 | 13991 | 11084 | ||
| ---------- | ---------- | ---------- | ---------- | ||
| Other expenditure: | |||||
| Management and administration | |||||
| Secretarial Fees | 200 | - | 200 | - | |
| Postage, printing and stationery | 64 | - | 64 | - | |
| Data protection | - | - | - | 40 | - |
| Website | 72 | - | 72 | 1554 | |
| Training | - | - | - | - | |
| Accountancy | - | - | - | - | |
| Advertising | - | - | - | - | |
| Bank charges | - | - | - | - | |
| General Expenses- | 39 | - | 39 | - | |
| ---------- | ---------- | ---------- | ---------- | ||
| 375 | - | 375 | 1594 | ||
| ---------- | ---------- | ---------- | ---------- | ||
| Total charitable expenditure | 13616 | 750 | 14366 | 12678 | |
| ---------- | ---------- | ---------- | ---------- | ||
| Net Income/(Deficit) for the year | 22066 | (750) | 21316 | 8830 | |
| ---------- | ---------- | ---------- | ---------- | ||
| Funds brought forward | 25803 | 9020 | 34823 | 25993 | |
| Transfer of funds | - | - | |||
| Funds carried forward | 47869 | 8270 | 56139 | 34823 | |
| ====== | ====== | ====== | ====== |
Page 4
Sagoo & Co
SPLIT
BALANCE SHEET AS AT 31 OCTOBER 2023
| Note | 2023 | 2022 | ||
|---|---|---|---|---|
| £ | £ | £ | ||
| Fixed Assets | ||||
| Tangible Assets | 2 | - | - | |
| Current Assets: | ||||
| Deposit | - | - | ||
| Cash at bank and in hand | 56139 | 34823 | ||
| --------- | ---------- | |||
| 56139 | 34823 | |||
| Current Liabilities | ||||
| Bank Overdraft & Loans | - | - | ||
| Creditors | 3 | - | - | |
| --------- | --------- | |||
| Net current Assets | 56139 | 34823 | ||
| ---------- | --------- | |||
| Net Assets | 56139 | 34823 | ||
| ====== | ====== | |||
| Represented by: | ||||
| Unrestricted income funds | 47869 | 25802 | ||
| Restricted income funds | 8270 | 9021 | ||
| ---------- | ----------- | |||
| Total funds carried forward | 56139 | 34823 | ||
| ====== | ====== |
Page 5
Sagoo & Co
SPLIT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
1. ACCOUNTING POLICIES
INCOME
The income shown in the Income and Expenditure account represents donations received during the financial period.
2. TANGIBLE FIXED ASSETS
None, for this financial period.
3. CURRENT LIABILITIES
None, for this financial period
- RESTRICTED FUNDS £ DHMS 6270 Equipment 2000
DIRECT CHARITABLE EXPENDITURE
£ Donations 9399 Study/Courses - Conference 4329 Promotional costs 200 Function/Other 63 Medical equipment - -------13991 ===== Page 6
Sagoo & Co
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 FOR SPLIT
Charity registration number 1111945
SAGOO & CO Accountants 24 Leofric Close Kings Bromley Staffordshire DE13 7JP
Sagoo & Co
SPLIT
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
| CONTENTS Report of the Trustees Independent Examiners Report Income and Expenditure Account Balance Sheet Notes to the Financial Statements |
PAGE 1 2 - 3 4 5 6 |
|---|---|
Sagoo & Co
SPLIT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 0CTOBER 2023
The trustees of the charity, present the report with the financial statements of the charity for the year ended 31 October 2023. The trustees have adopted Receipts and Payments statements.
Registered Charity number
1111945
Trustees
Dr G Gupte Chairperson Mrs S Jerome Trustee Dr S Beath Trustee Professor D Mirza Trustee Ms E Calcutt Trustee Mrs J Rhodes Trustee Ms Madison Wright Trustee
Independent examiner
Mr H S SAGOO Sagoo & Co Accountant 24 Leofric Close Kings Bromley Staffordshire DE13 7JP
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure the appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of trustees on 29[th] August 2024 and signed on its behalf by:
Dr G Gupte – Chairperson
Page 1
Sagoo & Co
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SPLIT
I report on the accounts for the year ended 31 October 2023 set out on pages four to six.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year and that under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
-
Examine the accounts under section 145 of the 2011 Act
-
To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of 2011 Act); and
-
To state whether particular matters have come to my attention.
Basis of the independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a preparation of the accounts from those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.
Independent examiners statement
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep the accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act Have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 2
Sagoo & Co
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SPLIT (continued)
Mr H S Sagoo SAGOO & CO Accountant 24 Leofric Close Kings Bromley Staffordshire DE13 7JP
Date 29[th] August 2024
Page 3
Sagoo & Co
SPLIT
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Income: | Unrestricted | Restricted | |||
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Donation | 35682 | - | 35682 | 21508 | |
| Sundry Income | - | - | - | - | |
| Interest received – Gross | - | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ||
| Total Income | 35682 | - | 35682 | 21508 | |
| Direct charitable expenditure: | |||||
| Donations, Appeals and Sponsorships | 9399 |
- | 9399 | 4911 | |
| Courses, Training, Travel, Others | 63 | - | 63 | 6173 | |
| Conference &Promotions | 3779 | 750 | 4529 | - | |
| ---------- | ---------- | ---------- | ---------- | ||
| 13241 | 750 | 13991 | 11084 | ||
| ---------- | ---------- | ---------- | ---------- | ||
| Other expenditure: | |||||
| Management and administration | |||||
| Secretarial Fees | 200 | - | 200 | - | |
| Postage, printing and stationery | 64 | - | 64 | - | |
| Data protection | - | - | - | 40 | - |
| Website | 72 | - | 72 | 1554 | |
| Training | - | - | - | - | |
| Accountancy | - | - | - | - | |
| Advertising | - | - | - | - | |
| Bank charges | - | - | - | - | |
| General Expenses- | 39 | - | 39 | - | |
| ---------- | ---------- | ---------- | ---------- | ||
| 375 | - | 375 | 1594 | ||
| ---------- | ---------- | ---------- | ---------- | ||
| Total charitable expenditure | 13616 | 750 | 14366 | 12678 | |
| ---------- | ---------- | ---------- | ---------- | ||
| Net Income/(Deficit) for the year | 22066 | (750) | 21316 | 8830 | |
| ---------- | ---------- | ---------- | ---------- | ||
| Funds brought forward | 25803 | 9020 | 34823 | 25993 | |
| Transfer of funds | - | - | |||
| Funds carried forward | 47869 | 8270 | 56139 | 34823 | |
| ====== | ====== | ====== | ====== |
Page 4
Sagoo & Co
SPLIT
BALANCE SHEET AS AT 31 OCTOBER 2023
| Note | 2023 | 2022 | ||
|---|---|---|---|---|
| £ | £ | £ | ||
| Fixed Assets | ||||
| Tangible Assets | 2 | - | - | |
| Current Assets: | ||||
| Deposit | - | - | ||
| Cash at bank and in hand | 56139 | 34823 | ||
| --------- | ---------- | |||
| 56139 | 34823 | |||
| Current Liabilities | ||||
| Bank Overdraft & Loans | - | - | ||
| Creditors | 3 | - | - | |
| --------- | --------- | |||
| Net current Assets | 56139 | 34823 | ||
| ---------- | --------- | |||
| Net Assets | 56139 | 34823 | ||
| ====== | ====== | |||
| Represented by: | ||||
| Unrestricted income funds | 47869 | 25802 | ||
| Restricted income funds | 8270 | 9021 | ||
| ---------- | ----------- | |||
| Total funds carried forward | 56139 | 34823 | ||
| ====== | ====== |
Page 5
Sagoo & Co
SPLIT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
1. ACCOUNTING POLICIES
INCOME
The income shown in the Income and Expenditure account represents donations received during the financial period.
2. TANGIBLE FIXED ASSETS
None, for this financial period.
3. CURRENT LIABILITIES
None, for this financial period
- RESTRICTED FUNDS £ DHMS 6270 Equipment 2000
DIRECT CHARITABLE EXPENDITURE
£ Donations 9399 Study/Courses - Conference 4329 Promotional costs 200 Function/Other 63 Medical equipment - -------13991 ===== Page 6
Sagoo & Co