**$' !( !) !!! (+** " / 1 **----- Start of picture text -----**
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
**----- End of picture text -----**
**----- Start of picture text -----**
Page 2
**----- End of picture text -----**
# !%%& 8 C F ## :@ @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ C C C **----- Start of picture text -----**
C
**----- End of picture text -----**
**----- Start of picture text -----**
C
**----- End of picture text -----**
## 16 C @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ ## **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 **----- Start of picture text -----**
* * * *
**----- End of picture text -----**
**----- Start of picture text -----**
/////////////////////////////////////////
**----- End of picture text -----**
**!** **----- Start of picture text -----**
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
**----- End of picture text -----**
**----- Start of picture text -----**
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.
**----- End of picture text -----**
**----- Start of picture text -----**
Page 12
**----- End of picture text -----**
**'** **----- Start of picture text -----**
* * * *
**----- End of picture text -----**
8 8 8 8 45,187 8 8 8 **----- Start of picture text -----**
* * * *
8
1,250 1,250
8
1,713 1,713
8
**----- End of picture text -----**
## **(** **----- Start of picture text -----**
* * * *
8
2,566 2,566
funds.
Restricted Total Funds Total
Funds 2024
* * * *
8
**----- End of picture text -----**
**8** *** * * *** 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 8 8 8 8 8 8 8 8 8 **9** **----- Start of picture text -----**
* *
**----- End of picture text -----**
## **#** ## **"** ***** ***** **!!** **----- Start of picture text -----**
* *
**----- End of picture text -----**
8 ## **!'** **----- Start of picture text -----**
* *
**----- End of picture text -----**
## **!** **!(** |*****
"
8
8
x©
x©
st
::
2
%
a
;
g
S
5
Zs
vT
~
:|*****
"
8
8
x©
x©
st
::
2
%
a
;
g
S
5
Zs
vT
~
:|*****
"
8
8
x©
x©
st
::
2
%
a
;
g
S
5
Zs
vT
~
:|*****
"
8
8
x©
x©
st
::
2
%
a
;
g
S
5
Zs
vT
~
:|*****
"
8
8
x©
x©
st
::
2
%
a
;
g
S
5
Zs
vT
~
:|*****
"
8
8
x©
x©
st
::
2
%
a
;
g
S
5
Zs
vT
~
:|*****
"
8
8
x©
x©
st
::
2
%
a
;
g
S
5
Zs
vT
~
:|oe)
29|SLSR
—- rH OW
eS
¢
B
2 2 SIO)
¥
.
“la
N}o]
N|
+|SLSR
—- rH OW
eS
¢
B
2 2 SIO)
¥
.
“la
N}o]
N|
+| |---|---|---|---|---|---|---|---|---|---| |i|||||||||| |8
8
2%
8
$2
23
of
'S
oD|*****|cy
©
Ss
©
~||8|8|8
8|8
8|8
8|8
8
8
8
8
g
:
.| |0
:
g
s
:
2|*****|©
69
8
3
S
8
<
g|8|20
2|8
8|8
—
q
N
S
-
Cc|8
8
8
8
~
~
N
i)
ro)
o
N
Oo
Qi
@| |§|||||||||| |||~||~|8|—|8
8|8
8|8
8
3
=
z
a| |7
**3**
«TO
oon)
5
7|*****|=
3)
y
:
N
g
]||8
ae
;
co||Be
x
88
ge
OS|||3
=
g
t+]
gs
+
Lo
QA}
St
a}
oO
in
1
;| |zs
iz:
55
3
Es|*****|:
<
>||8|8|8
:
5
©|8
8|a
On
S888S83\%
S
genesis)
—-~r- OMOr-A/IO
=
PE
oO;
oN
as|| |Bi|||||||||| |538
yE8|*****|-
=
:
gg
8|gg|a
gg
®|"

|gree
eM
Ne”
fo)||8
8|8
8
8
8
ws} 0
ih| **----- Start of picture text -----**
a
”Pes
[)
2
f=
(e)
E
2
D
&
2
N
fs)
a
Yn
(6)
2a©
(3)—
x O
=)N Lod©
=E
©x<
5 [o)
c oO
© 2
ar) > :
xe}- i}=° peaG 8oOiS x2Gpa
7 @o je} [S)
os xe)fo 82[S) ‘coUW o oD Bs
ais c fe) =L
E 6 fa 5 ge
> > 2 5 Oo ®
O £ ora gee
2” 2 G25 ers f=)
HMOL £ SeEERSOLT— . N
qt 2 2 eoegrtez— ®
”n oO 5 6 ® oO oD
o « c=x roS3sSeesoO ooO
2)5 (})c = Or—_oeaoSole rAse
° E © Qe Lans
~~o ) fe) Oercos sSvzs(Oe)
°o w OdelOggt
a o s@ EECE>
n ® Seok Intro
ao 2 9S5 04 oO
% 2 ESolsoers
Ws Ss 2E®BZOF SS
a TO Sx 6 Of F
© ro} oO = os; 2m
=iS = . . COV GI=D
uo nCv2OD STQERSDAL®or O0HDE QO
c£~ =MEc9°99OO ZEeroEn?aDIL,GV=—OO0=HOOQ>a °CECE® A
° oats PO>TGEFoO
~ =F OSS HazYVer
8 Sas SCSRL LIDGE
4 Hoo 58S SGS8e
Sx pzeceEHFOoS SE SD
z PSU EER Fog ESS
oOSP@sSsltHeCassean ~ZOLQeww
Sro21800G 1 O
SOB, 8acs or
sZaPELSSELEO
|Y cf fo)55 [e)) o ceeaec@ D1
wmoOFuclc - S530
OFLoVezpotVare
Z2osgeocer* MOE S
oel2zVscresga
OSPOEY OC'BOALE
OKT SGISPSoO9
ol, fBve Sear €
eGeoP®@Corer Cc a
osa ont Sc NAQre€ fT on)
—-Oo®8erpuoot.Sur fcanpc EOgf feoow
1 R2oekS026OQaiaeaoea>
BROLESRSBeAE
>[oyS asSESOssaurtaf FOSTcCwWwEuULHye 5TrGS
SSs ¢gqhjoWecvOszuosfqLBXBou loeasn
€ acGGUSSojeneeet.sSeaste30608 BHE
8 wros Tn SseOT= ooec5 O
> THOSZHICIHITLIA
**----- End of picture text -----**
|*****|fp)
-
=
fo)||8
"
N
-OMmMom
N
Nn wees
©
am
~
fop)
No
.|8
8
8
8
8
t+
—-
w.
N
6)|8
8
8
8
8
t+
—-
w.
N
6)||o
oO
ne
N
8| |---|---|---|---|---|---|---|---| |*****|oo
N
“
wt
~||8
8
8
8
8
8
8|8
8
8
8
8
8|8||oo
N
a
wt
~| |*****|3
oS
oO
ro)||8
8
8
8
8
8
8|Soasen|s
=e tTOOO
(Ze)
HMO AH W
o.
- Or
wt
co
~N~Y
LY
Po)
~
a|||8| |*****|—
N
fo)
~
oO
2
=||8
OQ OOOO no
COYTATRK
SGODONr
NVNOTeRa~
=
oe
cu
Se|8
8
—
~~
~
|
~~
- 0
ORIN
R 0
st WO}0
ON
GRIN
ee)
te)
2
2
=}|||—
fo)
Nn
~
9
Se| |*****|lf)
KR
o
oO
N
ite)||8
8
8
tomo)
oo
oo
oo
Coo
89fo
ie
ome)
vo
S
NR
oo
om|tr Qqaqoo0o|o
=~“ DOO HlO
AT NO ONO
TRON
ite)
N
9
©}
fo)|||fo)
iS)
ca)
N
&
ite)| ||ite)
fo)||8
8
NR
oo
om
00
oa
On|8
8
8
8
8
8
fo)|fo)
=||ite)
fo)| **!8** **!9** **----- Start of picture text -----**
* * * *
8
292,049 292,049
8
**----- End of picture text -----**
8 **----- Start of picture text -----**
* * * *
248,139 891 249,030
8
81,207 81,207
99,800 66,253 107,710
8
**----- End of picture text -----**