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BEEP Doctors (BASICS Cumbria) Ltd
Reference and Administrative Details
Accountant Dodd & Co Limited
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW
Investment Advisor Brewin Dolphin
1 Mason Court
Gillan Way
PENRITH
CA11 9GR
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BEEP Doctors (BASICS Cumbria) Ltd Statement of Financial Activities for the Year Ended 31 January 2024
| Note Income Donations and legacies 2 Other trading activities 3 Investments 4 Charitable activities 5 Total income Expenditure Raising Funds Charitable activities Total expenditure Gains/(losses) on investment assets Transfers between funds Net income/(expenditure) Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 £ £ £ £ 80,936 80,735 161,671 265,009 2,963 - 2,963 3,138 2,566 - 2,566 2,105 4,000 - 4,000 12,678 |
|---|---|
| 90,465 80,735 171,200 282,930 |
|
| 29,844 - 29,844 27,492 99,147 29,964 129,111 106,287 |
|
| 128,991 29,964 158,955 133,779 |
|
| (338) - (338) (4,123) 92,993 (92,993) - - |
|
| 54,129 (42,222) 11,907 145,028 360,119 67,414 427,533 282,505 |
|
| 414,248 25,192 439,440 427,533 |
The notes on pages 10 to 22 form an integral part of these financial statements. Page 8
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BEEP Doctors (BASICS Cumbria) Ltd
Notes to the Financial Statements for the Year Ended 31 January 2024
sees CONtiNUEA
Gifts in kind are recognised in different ways dependent on how they are used by the charity:
(i) Those donated for resale produce income when they are sold. They are valued at the amount actually
realised.
(ii) Those donated for onward transmission to beneficiaries are included in the statement of financial
activities as incoming resources and resources expended when they are distributed. They are valued at the
amount the charity would have had to pay to acquire them.
(iii) Those donated for use by the Charity itself are included when receivable. They are valued at the amount
the Charity would have had to pay to acquire them.
Incoming resources from tax reclaims are included in the statement of financial activities at the same time
as the gift to which they relate.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services
are provided) under contract.
Expenditure
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs related to the category.
Costs of raising funds are the costs of generating donations.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example, allocating property costs by floor areas, or per capita,
staff costs by the time spent and other costs by their usage.
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
Charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fixed assets
Individual fixed assets costing £100 or more are initially recorded at cost.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follows:
Plant and machinery 3 years straight line
Motor vehicles 25% reducing balance
Fixtures, fittings and equipment 15% reducing balance
Page 11
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BEEP Doctors (BASICS Cumbria) Ltd
Notes to the Financial Statements for the Year Ended 31 January 2024
sees CONtiNUEA
Investments
Fixed asset investments are included at market value at the balance sheet date.
Realised gains and losses on investments are calculated as the difference between sales proceeds and
their market value at the start of the year, or their subsequent cost, and are charged or credited to the
statement of the financial activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or
charged to the statement of financial activities based on the market value at the year end.
Stock
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving
stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.
Items donated for resale or distribution are not included in the financial statements until they are sold or
distributed.
Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary
course of business. Trade debtors are recognised initially at the transaction price. They are subsequently
measured at amortised cost using the effective interest method, less provision for impairment. A provision
for the impairment of trade debtors is established when there is objective evidence that the Charity will not
be able to collect all amounts due according to the original terms of the receivables.
Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Liabilities
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have
an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least
twelve months after the reporting date. If there is an unconditional right to defer settlement for at least
twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised
cost using the effective interest method.
Operating leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified
as operating leases. Rentals payable under operating leases are charged in the Statement of Financial
Activities on a straight line basis over the lease term.
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funds.
Restricted Total Funds Total
Funds 2024
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*** * * *** 8 29,844 29,844 26,292 8 8 7,500 7,500 8 4,137 4,137 4,287 8 (1,000) (1,000) (7,500) 8 7,258 7,258 3,793 8 7,440 7,440 7,440 8 1,200 1,200 1,200 8 6,559 6,559 6,600 8 5,707 5,707 4,873 8 705 705 782 8 2,880 2,880 2,698 8 6,172 6,172 9,322 8 1,000 1,000 1,000 8
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