BEEP Doctors (BASICS Cumbria) Ltd (A ¢(Mnpany Ilmlt•d by guarantso) Annual Report and Flnanclal ststaments 31 January 2024 Company regl8trallon number 05319318 Charlty roglstratlon numb•r. 1113396 dOdd&co
BEEP Doetors (BASICS CLtmbrla) L*d ContontS Referen1 8nd AdmlnlstTatNe Deta118 Twstees. r8POrt TNste85' respoTrslbl1111gs kn rela1k to ftnandel statements IrKlepend8nt èX8rnln8rf8 rep)rt Statèmènt of financkl acaivilies Bala0 she8t Notes to the flnanctal Btatements 10
BEEP Doctors (BASICS Cumbrfa) Ltd Refernncg and Admlnlstratlvo D•lalls BEEP Dorknrs (BASICS Cumbda) Ltd Charlty reglstratlon numb 1113396 cOmpanyrngtr•tlon numb•r 05319318 Prfncll offico AgrlGuliural House Cromv•YII Road PENRITH CA117JW R•glgtered offlco Agrlcultural House PENRftH CA117JW C J Maughan DrT W88ton J M Irvlng V J Romano R O'connor Dr D Davl8s Dr C Moss Dr P Sponcw DrA Palk DrA Mltchell HSBC 1 Market Squ8fO PENRITH CA117SN Penrfth Bulldlng PJoclety 7 King 8lrn•t PENRITH CA117AR Page 1
BEEP Doctors (BASICS Cumbrfa) Ltd Rof•ronce and Admlnistratlve Detalls Dodd & Co UmEted FIFfEEN Rosehill lontgornory Way Rosehlll Estst G4RLISLE CAI 2RW Brewln Dolthln 1 Mason Court Glllan Way PENRrrH CA119GR Page 2
BEEP Doctorn (BA81CS Cumbrfa) Ltd Tru$to08' Report for the Y•ar Ended 31 January 2024 Th8 financHI statements have been prepared In a(cdanCe wlth the ac£t)unting liCIo 8et out in note8 to tho aUnts and caimply vAth the charttys gov8mlng documen( the Chariues Act 2011 and Ac(xJuntlng and Rewrting by Ch8riti88.' Statement ot Recommended Pracllc4 appllcable to charltles prèparfng th8lr 8¢Ints In aordance V•ith the Finenclal Reportlng Standard appllcaNe In the UK and Republ1¢ of Ireland. 8TrucTU GOVERNANCE AND MANAGEMEpir Gov•rnlng document BEEP D(JLtors (BASICS Cumbrfa) Ltd b a Mmp8ny Ilmlted by guarantee. It E8 reglstered 88 8 eharlty Iho Chartty Comml8slon and the tharty obtalned charllable statu8 on 22nd March 2006. Tha liabllty of eath m8rnt restrfcted to £1 In the évent of the charity 1ndIng up. Th8 cA)mpanY8 rogl$tor8d number Is 5319318 and It's dwrivs reglstration numb8r Is 1113396. Tho namo of tho ¢harlty was changad from BEEP Fund Llmlied to 8EEP OoctorB (BASICS Cumbr18) Ltd on 25 March 2021. R•crultrnon4 Inductlon •nd Tralnlng ol tnA•tO The truth8 are appdnled by el8cdon at the Annual General Meatlng of the chdrtty. Cknly full mernbers of tha ¢hadty, whether Sndlvklual or repre8entsUve. arn ollglblo to servo as m8mbern of the Nomlnatlons of tnJ$tee8 rnU81 be rnade by full member8 of tho charlty In wfflng and must b8 h the hands of Ihe general seGretary at le88t 7 days before the Annual Gener81 Meellng. N8W trnsts88 ar8 m8de aware of thelr obllgatlons and dulles a¥ tru$teos, are Immediately 8pposnted to th8 )uncll and attond th8 n8Xt m8eting. They are Introduced to the dadslon maklng procoss at that m88llng. AEI tsustaos are enMura9ed to take up any tralnlng that may be avallable that wlll enable them to perfomi their duties in 8 battér manner. Mwnb•rshlp The c*arlty does not have any ntr8Cted ernploy8e8 but it do88 pay the lead fundralsor. the managor & tho Imsurer pro rata for thelr tlmo. TheTrfore all aclivlttes arn undertaken by rnember8 on a lUntary basls. The INstg08 are very grateful lo the membors for treely ghing thbirtlmè In thls way. The 8tate8 that full membershlp of BEEP Doctorn (BASICS Curnbria) Ltd shall bg dellned a8: an indlvklual agad 18 ye8r8 and over Is Invol¥ed vllh. and ¥tho promotss tho wDrk of the 8S8ociation on a regularbasl3; nati¢Jnal. Inigmalonal and locgl voluntsry or other non-pwofft dEstdbutln9 org8nlsonS. wheth8r <>)rporatè or unlne0rp8tsd, whlch are Interested In furtherlng such work: prole&8lonal health c8re pergon vtho is acalvely pnwiding pr&hospltal care on a regular basls. rKrt being a truslo8 of BEEP DoclorB (BASICS Cumbrfa) Ltd. A Ilst of members VAII be kept land publlshed) by the secretary arKI wlll ba revlewed on en annual basls (at tho Annual General Meelng). OBJECTIVES AND ACTMTIE8 The ctydfve8 of tho tharfty are to rellavo 51thS of parsons In CumbTla by the Pro811)n of an Invnedlate re8FW med11 care 8y8tem to persons In need thereof and to 8SSi5t and promote the efflrlency of Ihe am1lan¢% 8epAcg. To purchas8 emerg8ncy med11 equlpm6nt to 08slst In th• trealmont of s8rfously111 or Injured members of tho public. Thls indudos the prov181on of 8 vehlcle or vehlcles as well as Doctors. own personal v8hide8 to art a8 'Immedlate r8W8e vehldos. to transport tho doctor and th• equlpmenl to the cawalty 8peedlly and safely. Th088 vehides will be aqulpped with blue Ilghts and slrans and (ary 8ppropriata reflecalve marklng8.
BEEP Doctors (BASICS Cumbrla) Ltd Trust•. R•port for the Y•ar Ended 31 January 2024 The wlunte8rdoctors. li rfthln mbrfa, are alerted by tho AmtsJLancè Servlce uslng 8 dedkated pager or vta a lext to thelr moblle phone when skilled medllxl assi¥tanco Is requlred follolng 8 999 11. Trre b a for lI1ft9 the doctor. The rnaiority of Incldents are road trafflc ENSIonS {RTC's). Dr Weston and the olhw DoGtors kggp deta115 of the Inddents and these are stornd soGurely & electnIcallY on a separate server uslw the gFedfiosoftw8r&. D4H. In detwmining thBse obledlves. th8 trustees have pald due reganl to Charlty CoThiis8ion guldan( on public ACHIEVEMENTS AND PERFORMANCE The wort( of lh8 BEEP Doctors. as in previous years. conllnugs to pro8 an Invaluable added rn8ource in tha pro910n of exlrn mlca1 skr118 at the roadslde In treatlng serlou8ly111 or Inljred patients. Thankfully. the nancIal support from the local 0)mmuty contlnues Fn thg sam8 way a$ in previws Jwaf5 SO that vm are able to ujnun to fund thls work. Owarea of (rage indudes all of Cumbrfa. extendlng from the Westcx)astto Ihe SrA)tti8h Borders to Ajstonlthe Pgnnines In th8 East and down to KendaVBarr(Yw In the South. Wa now h8v8 12 Docto operatlng for the 8them8. Thls ha8 all been part of a new dlreclion arKI rabrandlng of the Charfty whlch started 3 yeats ago wilh the development ol a new logo and a huge amount of publldty on sodAI medt3 and othor source8. Th8 Charity oMtinu88 to proa¢Uvely fundralse by u8lng the of thè West Cumbria based Tog8ther We Can Funthslslng oryanlsallon. part of thÈ8 reneK4Bd pub114ity. have 81so deckled lo attend more public evanis so that we can make peopEe aware of who we are, %thal brfng to Frftrhospltsl ernergency care and wlbat the new thanges to tha Fund ontall. Wa have atso declded to attand morB clMunity Shthvs thls y98r In crfder to Increase our fundralslng as wèll 88 launch 8 rogdshow, vth th8 u88 of a trallor that wlll tIr ar<)und Cumb l&lOng paoplè know about the Charfty Th8 Commltt88 ha8 aE80 takon a serfous look at Ifs organlzatlonal SInre and. due to the Increase In numbws of Doctors, has completely reorganized how it oper8tes 80 that now most of ts doctors ar• Involvéd in ono of four subgroup8 (ClInI1. Pernonnol, Equlpment & Flnanc8). Each of these Subgroups refers to the Exeojbve C(Mnmltte8 whEch 1$ al80 mada up of th8 Tnjstees. There Is now a muth mor• robust system In place ththlch g0m$ the way money Is spont and is 8ccx)untable. We havo be srKrnred thre8 Volvo emergonv/ rosp)nse carn for attendlng to Jrtis. These are basad in the South. West& Centro ofthe patch wtth plans to fvndralse for a fourth to ba locatecl In the North of the patch. Th8 Do(kn are Cfjrtlnulng to use tho Charlty to Pay for the entlrg o)st of approved rnurses plus paylng for lo(yJm cover whlle away from thdr pla of Th1815 so VFtally Important In order Ihal are able to maintain and Inwrov8 our ski118 In Imrtlate medtcal eare. The sile at Wlstantly bolng updated & this ensures. along vlth our xKlal me(fTra pres6n. that ha an upto48te Infomiakn PnCe to rn0mb of the publlG The Charfty has been as busy as ever this year atiendlng to nwlnly road trafflc a(xld6nts (RTC'S) but a150 other emeryendes, indudlng somo farrning aents. From figures collected over the year, tha totsl number of (¥lhiuts has beon sllghtSy more than compared to wevlou5 year3 at around 31X). Th8 prO)rtiOnS thlch were due to RT8 was agaln muth the same as last ye8r at 75%. knith only 7% b01ng due to medlc81 r8880ng and 18% due to accidents (such as fa1ne1sUrfj). The8e figures are pretty muth Identical to th8188t few yr5. There arn sllll strtyw Ilnks wth our ON19 rx)nfeder8tlon. BASICS NW. and a numb8r of BEEP Doctors are also NWAS empb5ffjd MERIT Docto readyto respond to Malor Inddents ifth8y should arf8e In thls 8rea. Fln81ty. ry most xinwB thanks w to all the BEEP Doctors. to Ihe members of the BEEP Commllto& and 8sWNy to all the Iot*l members of th9 publlc have SUP th8 BEEP e1th9r Inand8lly or In (ther the last year. Paga 4
BEEP Doctor8 (BASICS Cumbrfa) Ltd Trustw8. Report for th• Yw Ended 31 January 2024 RIIANCIAL REVIEW Ro•orvo5 pollry The tntstee5 hav8 a requirement to ensure that th& oqulprnent Is affltient and UPtlate and that the volunleer d(t3 are tslned to suth a level that their wofessional skllls are developed and malntained in orrjer that ITr can attend a(xldent, emerpncy and major incident sltuallons. The trustees hfft dechded that the Minimum level ofre8erves that should be kept are £35.000 kn orderfor the charity to (Thlinuo Its operatlonsfor 12 monlhg. Fre8 reserves. Indudlng Investments. were £122.199 at th8 yeard exceeds the rrent reserves po. Tnjstees are awarn that cun8nt reseTVe5 are hlgher than ona years wnning costs. Th88e r8sep•es have ¢(one Ihnxjgh legacy donatk)n$ In the last 2 - 4 y6arn. the Twstees hava Invested these monles to help 8UPPOrt the running of th8 Charlty, wNle these lunds can bo spent 0r a longer perfod. Rl•k mnagom•nt The major rfsks to vthlth the charlty 18 exwsed, a8 klenlSfied by the tfustees, have beon subJoLtsd dgtslled (a)nsider8tron and systems have been establi8hed to mlbgats th¢)8e rl$ks. Rlskn The mgln rf8k8 of Ihfr chahtyar8.'. Oporallonal The relles on Its bu8te8s to control and guldo tho chartty. Tha avall8blllty of sultabio trustees 15 carrtlnulng nrn. The ¢harfty has 11 tru8tg98 at present whlch Is a Sufflcient number to pTDvldo goveman(¥ of th8 chwity txrt Ihe truste8s are awarn of the nèed to seek gultablo trustoes as and kn avallable. Th8 chlty r811es on the avallablllty of doctors are wllllng to tyv8 up thelr 01 lIff and volunteerto rBSWKI to calls for asSne8. Tha 18d< of such qu81ified volunteer8 would mean the qwalion of the tharity as Iho cx15t of employlng dcthrs would b8 prohtbltlve. Small compw)y provhlons Ihls rel has b88n prepar8d In a[dO8 the 8m811 companles reglN* under the Companl8sAd 16. Approved by tho Board on 28 June 2024 arKI Slgnod on its behalf by: DrT Weston
BEEP Doctorn (BASICS Cumbrfa) Ltd Trusts8•' R•sponslbllltl•s In rnlatlon to the Flnanclal Stalemonts The trustee8 (who aro also dlrector8 of BEEP I)othrs (BASICS Curnbrla) Ltd for the PUTPOS68 of wnpany law) are r88pon8lble for preparfng thè Trtte88, Annual Report 8nd the fjnandal ststements In a¢d with plicable law and the Flnand81 Reporting Standard 102 - The Flnancial Repordng Standard applicabta In the UK and Republlc of IreEand'. ComFony law r8qulre6 the tru8te8s to prepare finaral $tatsm8nts for each finandal year glvo 8 true and fair vlew of the state of affairs of the tharltsblo conpany and of the incomlng resources and applicalion of source8. Indudlng Incomè and exp8ndlture. of the charftab16 Ixthpany for that rArfc. In preparfng th06è ffin8nc4al Ststements, the trustsas aro rwts1r to." Sdect suttable aCcoUnnG polEde8 and then apply them nI*TrIly. obseNo the m8tPth$ ond prfnciples In the Charitles SORP: mako ludgements arKI e8Urnates that are r8a¥oMble and pNdent; state wthether appllcable UK am)unltng standards have been folFmd. Subject to any matèd81 dep8riure8 dl8d08ed and explalned In the flnancial statsments. and PTepare tho ftnanc181 ststements on tho wlng concem b8818 unl883 It 1$ tnapprowiale to presume that the ¢harltable ¢ompany 11 conllnue ID buslne8S. The tru8tees are responslble for keeplng proper accounting recoNls that dlscJo8e wlth reason8bl8 acixiracy at any tlmg the l]nanclal postbon of the charltable company and en8bl8 them to ensure that the financial statements Inpty the Companies Act 2006. They are also responslbb for saf8guaIng tho assets of the ch8ritabl8 Ixxnpany and hence for taklng rn8son2bl8 Steps for the prevenfjon and detectlon of fraud and otherlrregularities. Page 6
Indopormlent Examlnorf8 Raport to the Tru8tM8 of BEEP Doctors IBASICS Cumbrla) Ltd l rnport on the accounls of tho company forthe year ended 31 January 2024. whlch are set rjjt pages 8 to 21 R•sV0 r••porolblllllM of trust•M •nd •xamln•r The Iwstees (who ere 81s0 the dlrgctor8 of tho company for the purpo8e8 of company law) are responslblg forlhe preparntlon of the accounts. The trustees conslder that an audrt Is not requlr&l for thls year under séclM)n 14412) ofthe Charftle8 Act 2011 (the 2011 Ad) and Ihat an IndewKlent examln81ion is needed. Havlng satisfi myself th8t the charity18 not subjed to audlt under Part 16 of the Companles Act 20C6 and Is eli18 for independgntexamlftatlon, it is my responslbllltyto: 6YAmln8 the acojunts under 8ecUon 145 of the 2011 Art. follow the procedures lakl down In the General Dlrectlons glven by the ChafSty Comml8811)n und8r s 145 (5) (b) of tha 2011 A¢t: and stste whethor partllarM0ttefS haw come to my 8ttentk)n. Bash of Ind•pond•nt •xwnlnof• report My exarnination was canied ryjt in accOanc8 with the Genoral Directions glven by the Charfty Commlssion. An exarnlftatton Indud8s a revlow of thè actountlng r)rdS kept by the tharfty and a ¢omparf8on of the accounts presented with th080 r8cord8. tt also includes o)nsideration of any unusual Item8 or discl¢)sures In the acUn and 8eeklng explanauons from you as trustees con¢eming any such mattorn. The procodures undertaken do noi de 811 the •vIdce that Thild be requlred In an audlt and nSequent no oplnlon18 glven as to whother the ac¥xJunts prn88nl 8 and f8ir and the report Is Ilmlted to thosa NAtter8 set out In the statem Inqgnd•rt examln•rf8 •tat•m•nt In connectlon th my examlnatth. no mattor ha8 CIYn8 to my attention: (1) glNps me rea8able cau88 to belleve that In any matsrfal respect thg requirem8nts: to keep auntIng reLxYds In accordancothryth sectlon 386 of th• Companl8s Act 2008; and to prepare aox)unts which acLxJrd with the a&Unn9 rec£rfds, )mplY wlth the ace4)uthg requlremgnts of section 396 of th8 Companle¥ Act 2006 and with tho Mhod$ and prfn¢iplo6 of the Stat8m&nt of Recommendod Practlc8: Ac¢ounllng and ReForUng by Charltlos have not been metr, or (2) to vthl¢h. In my oplnlon. attenon shoukl be drawn In order to enablo a proper under8tandlrKJ of 8ccount8 to reached. FIFfEEN Rosehll Montgomgry Way Rosehlll Estate CARLISLE CA12RW Tho rteTrd knuntants 28 June 2024
BEEP Doctors (BASICS Cumbrla) Lld Statemt ol Flnanclal Activities for the Year Endad 31 January 2024 ilnr0•lrfC RMtrfct8d Total Fundg Totsl Funthi Fd9 Fund* Incomo Donations arnl a¢A&S Olher lrnding activitr85 80,735 161.671 2,963 3.138 1105 12,678 282.930 2.566 4,000 171,200 4,000 90.465 Total in(x)m8 Rai8KvJ Funds 29,844 27.492 129.111 106.287 158.955 133.779 99,147 128,991 Total eyp8ndliur8 Gakffjl(losses} on Inv8sknent assets (338} 1338) (4.123) (92,993) Net incomel{exrfftlre) 54.129 142.2221 11,W7 14&028 Rgconclll•thm ot lund• Tolal lund8 brought lorward Tot81 lunds fornvwd 360.119 414,248 67.414 25,192 427,533 282,505 439,440 427.533 The notes on page810 to 22 lomi an integrd part of theso finanal statement& Page 8
BEEP D¢)ctor8 (BASICS Cumbrla) Ltd C¢)mpany reglstratlon num. 05319318 Balan Sheot as al 31 January 2024 21r23 T8n¥éble as8ets InvoStments 292.049 80.794 372,843 249.030 81207 330.237 10 Currant as80ts Stockn and work In prwass 1.000 9,599 66.883 77.482 11 2,176 98,034 107.710 Cash at bank and in hand C¥•(Ntors: Arnounts falllng du• vAthln OM ybar 12 {10.885} (10.414) N•t rt 66.597 97. 439A40 427.533 Th• f5 oftho charlty. 25,192 67A14 Unr•trlctad fund• Unre8tr1(ed IrKomfrfvrKIs 414248 380.119 Total charftyfunda For Ihe fiTranclal year ended 31 January 2024, the charlty was 8nlitled to exemptFrm from audlt under SOn 477 of the Comp8ntes Act 20Ckl. 439,440 427.533 The Monr$ have not requlred thfr charfty to obtain an audit of Its arAx)unts for tho year In questton In arorthco7th #ectlon 476 of th8 Act. The director5 acknovledge thelr responslbilltres for complying the requirements of the Ad vAlh rnsport to a(xuntlng refayds and the prgparalion ofacGounts. Th888 ae4y)unts have been wepared In accordance the provlslon8 8ppl(xbl8 to companles subJ8Ct to thg am companlos reglme. Ap0 by the Boord on 28 Juno 2024 and slgnad oft Its beh8W by: DrT Weston The nots8 on pag88 10 to 22 fomi on Integral part of th888 flnanthl 8tst6m8nts.
BEEP Doctors (BASICS Cumbrla) Ltd Notss to tho Flnanclal Statsm•nts for th• Y•ar Ended 31 January 2024 A¢counllng pollcl•8 8ummaryot SlgnlflCt ac¢ountlng pollclos and k•y accountlng e•tlmats8 prfnopal 8CCCrtJntlng poltci85 applied in thg preparatlon of these fin8nd81 statements are set oJt belryw. These Wid88 have been uJnsl8tenlly aptAled to au tha rg prBsented. untess othervA88 8tated. The finarKial statements have been prepated In a(xord8nce Mlth A¢[nI9 and Rewung by Charftl8S: StetsThnf of ReLx>mmended Practl¢e applicable to charlties prepathg thelr aco)unts ffi accordance the Finandal Reportkng Standanl applicablg In the UK and Republk of Ireland (FRS 102) (effective 1 January 2019)- {Ch3rfti85 SORP (FRS 102)). the Flnandal Rewllng Standard appllcabb in the UK arKI Repuiklc of Ireland (FRS 102) and the Cw8niesAct 2006. The tharltable &Jmpany m8ets the definitton of a publiG benefit eTrlty under FRS 102. As88ts and liabiGti are Inlllally racognised at historlcal LX)St or tran8Klon valuo unles8 OtheIse ststed In the relevant aco)unttn9 policy T188. Golng concem Th888 Ilnan¢ig1 statements have bean wepared on a golng concem basls. The truste 88sess whether tha use of golng ¢oncem Is approprfate l.e. l)8th8r there are any malerfal unLwialnlie8 relatod to ovents or condlllons that may (88t 8]gnif doubt on the ablllty of the Chartty to ci)ntinue as a golng nC•m. Th8 trust888 mak8 thb 8S8es8mont En respect of g pertod of one yeorfrom tho dat8 of approval ofthe Ilnandal stataments. Fund A¢UtIng poll¢y unrestr1( Income funds are general fund8 that are avallablo for use at tha truste88' dlsNelicm in furIher8n of tho obiecuves of the chartty. R8strlcted Inccrfno funds are those donated for u88 In 8 parucular area or for 8pedNc pu, the uso of whlch Is restrlcW to that area or purtx)se. FurlherdetsH$ of each fund are dlsclowl In noto 15. Donallons are r8(wnis8d wlw) the Ch8rlty ha8 b88n nottfied In luj of both th8 amount and s8tUem8nt date. In the event that a donatlon B sublect to rx)ndltlons that require a level (rf perfonnanix by the Charlty bBftire the Charfty Is entitled to thv fund5. th8 Inc4Jme is d8f8Tred and not yenISed untll either those Jndldons are fully mat, or the fvlfilmont of those condlllons Is WIMlY wlthln the control of tho Chanty and It 18 that these ¢ondltlOnsll be fulluled In the rehr p&lod. Legary arn reciJgnb8d on ¥ case by case basls folln9 the of wobate the adminlstor18X8CUtorforth8 estate has communicaled lft WTttlng both the amount and selllernent date. In the ovant that the gfft15 In the fomi of an asset oth6r than cash ora ffftanclal a86ettrad6d on a recognlsed stod( exchange. recognltlon Is subject to the valua ofth6 gift being rellably measured vAth a degree of reasonable a(xwracy and the titl8 to tho asset hong beon tranSf0rr to the Charty. In(x)me frorn Government and other grants, vhthr'capltsl. grants or'r8v8nu8' grnnts. Is ro(¥Jgnlsed when the ¢artty ha8 enlltlem8nt to the fvnds. any perfomance cond5kn8 attached to the grnnts hav8 been me( It Is wobable th8t th8 Income wll be recelved arKI th8 amount can be meawred relthty and is not d8feTred. Pago 10
BEEP Doctors (BASICS Cumbrfa) Ltd Not•s to th• Flnanclal Statwnents tor the Yéar Ended 31 January 2024 Gffts In klnd are racognlèad In dlhrent way8 deperttlent on how they are used bythe charty. ) Those don8ted for r85ale pr(xluc8 IncoTh when bkny ar6 sold. Thèy valued at tho amount actually roalised. 111) Those donated for onward transmission to lJenoffdar185 are Included In the stat¢m¢nt of financial acltth as incomlng resourLW and resources expended they are dlgtrTrbuled. Thtry are valued at the amount Ihe charlty Uld have had to pay to acqulre them. (111) Those donaied fc( use by the Chaiity itseWaTe when re1vable. They are vatued at the an¥xmt the Charity would have had to pay to aqulra them. InmIng from tax recl8lm8 are kncluded In tho statement of fjnancxal acti¥iti88 at the sam? Ilme as the glft to wthlch they relate. Inve8trnent In¢ome Is recogni¥ed on a rec8ivabl8 basls. In(¥Jne from ¢harilable admlles Indudes Ino)me rec¥)gnl88d as eamed (as tho rnlaw goods or sepAc88 are provldgd) under contracL ExpondltAwo Uabiliti85 arB recognlsed as scon as there Is 818gal or L¥n8trucalvo obllgatlon MMIttIng the tharfty to the èxpendlbJM. Ali expendliufe Is accounted for on an awuals bas18 and h8s been d85slfied und8r headings that aggregats all related to the category. Costs of raising funds are the costs of generatlng don8tion8. Charltable expondliure comprlses those costs Incurred by Iho charlty In the delfvery of 5ts ale$ and 8epAce8 for Its bonefici8ri88. It includ88 both ¢>)8ts that can b& aNo¢ated dlr£dly to such acuvlties and th08e )sts of an indirecl nature ne(a8sary to 8UPWrt them. Support costs Support Ix)&ts Indudo ntral funct1$ and have bean allocated to actlvtty cost categorl98 on a l)asl$ conslstent wlth the use of resour8. for exAmple. aifo¢atlng proparty c¥)sts ty floor 8rea8. ry per ¢. staff costs by the Ilmg spent and other costs by Ihr u88ge. Taxatlon The Charfty Is consldered io pass th¢ tests set out In Paragraph 1 Schedulg 6 of Ihe Fln8nc Act 2010 and ttrefore it meets the deffinkffl of 8 (arFlablo rxffnpany for UK cOratIon tsx purposes. ACCOlingly. the Charity is potentlally exempt from Iwtlon In respect of Inco or pItal galns recèlved wlthln categorfes coNBred by Chapter 3 Part 11 of the CortK)ration Tax Act 2010 or SaCtI 256 of the Taxatlon ofchargeabie Galns Ad 1992, to the extent that such Incoma org81ns are appllad exclusively to dritsb18 puryjoses. Indlvldual flx8d assets ¢osllng £100 ty rnore are inlllalty rernrded at Q)sL DepredaOn Is pThid8d on taryble fixed assets 80 85 to lit0 off the cost rK valuat1. less any 85tima residual value. over thelr expected useful economlc Iwe as follow8: Plantand machlnery 3 years stralght lin8 25% redudng balan 15% redudng balance IlttIn and equlpmént Pagè11
BEEP Doctorn (BASICS Cumbrla) Ltd Not•8 to th• Flnanclal Statements for th• Year Ended 31 January 2024 Flxed asset investfflgnts ara Includèd at market valué at the b8lan¢a sheet date. Reallsed gains and 105383 on Investm8nts are calculated as the dlfference bets¥een sales proceeds aThl their matst value at the start of the year. or Ihelr subsequent o)st. and s charyed or GlIted lo th8 statomentofthe flnand81 actIvi85 In the pertod of disposal. Unreollsed gains and losses represent the fflovent In market values durlng tho year and are (XBdlted or dwrged to the statoment of fin8nclal arthitles b88ed on the market value at the year end. Slod( Is valued at the lower of cost and net Mllsabl8 value, after du8 ryrd for obBolete and 8lthY mOlj slocks. Nat reallsablè v8lu• 15 based on Selling price les5 antldpated costs to completbn and selmng )sts. Iterns donated for rosalo or dIstrtIOn arn not Induded In the fin8ndal 8tatemonts unlll thoy are 5(Ad or dlstrfbuted. Trado debtors are amounts du8 from stoMas for merchandl$& 8okl or sorylces p8rfonn6d In Ihg ordlnary course of buslness. Tradè debtors are reLxJgnF8ed inmally at the transacllon ¢0. Th8y are subsequènty measured at amoTiised cost uslng the effectlve Interest method. less pmision for impalant. A provisky) tho Impalmwnt of trade debtor8 Is e8tabll8hed vthen there Is objedve evidence that the Ch8dty Y•ill not be able to (fjllart 8118mounts du8 ac{1n9 to th8 0[nal tem16 Ot the reoelvablgs. Cash Calh Equlvalents C88h 8nd equlvalents comprfso cash on hand and (xll d8po8lt8. and other shoterni hlghly Ilwld investmenlglhat ar8 readlly convertlblo to a known amount of 8nd are subje( to an InslgninGant risk of change In value. Uablllti Trade GreditOf5 are obl1gaanS to Pay for goods or fjepl1L that have b6en arquiTrd In Ihe ordlnary CL8 of buslness from suppllev5. Accwnts payable are dassw as currtt Ilabilities If tho Charlty do8s not have an UnCdI(l rfght at the end of rnportlng perbj. to defer settlement of the credttor for at least ielva monts afieT the rBporllng date. Ef there Is an uncondltlonal rfght to dofer settlement for at loBst t**lv6 rncth afterthe retM)rting date, they are presented 85 noTrUrrent IlabSlllles. T19 croditoTr are rncognlsed Inltl81ty at Ihe transadon th and subsequ m8B8ured at amort180d cost uslng tho effectlve Interest methLKI. 0ratIng l• Lpa8e8 Sn Ththlch substsntlally all tho rfsks arKI Mvard8 of (ywnershlp are retalned ty the188sor are clas8m8d os oparatlng loases. Rentals payable under operating 19a38$ are charged In the Statement of Finand81 A#l¥lfle$ m a stralght Ilno bas1$ over tho laase temi. Page 12
BEEP D<>ctors (BA8ICS Cumbrla) Ltd Not•s to tho Flnanclal Statements for th• Year End•d 31 January 2024 Flnandal Inlrurn•nts Flnandal asgets and Iln8ndal liablliti8s are recognised when the charfty becomes 8 party to the provisions of Ihe InsttumenL FlnancSal Ilablllttes and eqthty In8lruments are dasslfied accor(ling to the substanc8 of the contractual arrangements entered Into. An equty Instrument 15 any Gontractthat ovlden(xs a residual Interest In the assets of the Charfty after deducling all of Its Ilablllties. All ffinanoal assets and Irdbilliles are Initialty ffAqsured at tranSacn wlG8 (includlng transathn costsl 8pt forthoge finan(xal assets dass[fi1 as al fairvalue through profil or10s8. whlch are Intttally measu at fair value (ththlch Is nomially the transactlon prk% exdudlng transacthn ¢osts). unless ihe arrangement ¢on8titutss a flnancing trans&rAlon. 11 an arrangement (%)nstikrt a financlng transactK)n, the finan(aal as8et or financtal Ilabllty 1$ measur8cl at th8 present valu8 of tha Ire payYn6nts dlscounted at 8 market rate of Intere8tfora slmllar debt InstNmenL Flnandal assets and 118blllti88 are only offset the 8tatem8nt of financtal posltlon Vh1. and onty there exlgts 8 looally enforceable rfght to 8et off the recognlsed amwnts 8Dd the Charfty Intends ellhor to 8ettfe on a n8t basls. or to rèallse th8 8888t and Settb Ihe liablllty slmultaneously. Flnanclal as88ts aro derecognlsed when and onty al the contracbjal rfghts to the cash IkpAB frorn thg nondal asset eyplre or aro settled. b) the Charfty transfer8 to another party substantially all of the rfsks and rewds of owneT8hlp of the finanaal as88( or c) the Charlty. desplte havlng retslnèd somè. but not all, nlficant rlgks and reward5 of ownernhlp, has transferred control oflho asset to another party. Flnanclal Ilabllltles arn d8re(xwls8d onty wthen the obllgawon speclned In the )ntract ts d18charged, canrnlled or expl. Unrnstrlct•d R•8trlctsd Total Fund• Total Fund• Funds Funds 2024 Donatlons and legxl8 Legacles and baquest8 Appea15 and donatlons GlItAld tax r8daimad l>)nated good5 5.779 40.847 (8(X)} 45.187 45.187 1.309 7.440 53.936 53.936 27.IX 80,735 107,735 211.743 80.936 80,735 161,671 285.009 Ofthe donatlons and legad8$ Inu)me In 2023. £182,880 related lo resfrlcted funds 8nd £102.149 related to unrestrfcted fvnds. Pago 13
BEEP Doctors (BASICS Cumbrfa) Ltd Notss to tha Flnanclal Statsments for the Y•ar End•d 31 January 2024 Unrwtsl¢tod R09tr1ctsd Total Funds Total Fund• Fund• Funds 2024 2023 Spcffi50r5hip Sodal lotterf88 1.250 1,713 1.2 1.713 2,983 1.7 3.138 Ofthe othertradlng 0mt168 In 2023. all rpiat8d to unrestrlcted fvnds. Unrestrl¢t•d Rutrl¢tsd Total Fund• Totsl Fu•yd• Fund• Fund8 2024 Incomè from 118ted Inve8tmeThts 2.566 2,566 2,105 01 the Inv8stMts Incorne in 2023. all rolated to unr08trlcted nds. Charttabl• actmtl Unre•trlctsd R••trl¢tod Total Funds Totsl Funds Fund• Fund• 2024 2023 (Profjt>noss on salg oftsnglble fjxed as8ets held for charftys usé or the chadt8ble advt1108 Incom8 in 2023, all related to unr88tr1c*ed nds. 4,000 4.000 12,678 Page 14
BEEP Doctors (BASICS Cumbrfa) Ltd Nots8 to the Flnan¢lal Statements for th• Year Ended 31 January 2024 8 Exp•ndllur• Fundralglng Charltabl• Total 2023 2024 Dlr•¢t co•ts Fundr8lsln9 CQSts Opening 8to¢k Dwgs and equlpment Closlng 8tod( Trainlng course fees and exp8n88S Loas8 ol mcrtor vèhlda# AdmInIstr8ti( of Inveslments Rent and ratss Insuranc Paglng costs Telene and fax Motor expenses Depradatlon ofofflce equlpmenl Depreuab(Jn of Ilxiures and ffltllngs 29,844 7,500 4,137 (1,000) 7.258 28292 4.137 (1.OiXI} 7.258 7.440 1.200 6.559 5,707 705 4,287 17,500) 3.793 7.440 5.707 T05 2.880 6.172 1,000 47,298 128.700 473 782 6,172 1.(KlO 35.425 96,212 47.298 96.856 29.844 Support co•1• Trade substhlpUon8 Sundry expenses Travel and 8ub$lstenco Ad¥rtlsing 2.913 2.913 1,451 3.529 14,183 1218 510 2,236 7.420 2.143 510 2,236 7.420 2.143 510 Independent examlnefs f•• Bookke8pin9 fee3 Admkn fees 13.813 32.255 13.813 32.255 10.389 37.567 29.844 129,111 158.955 133.779 or the exp8ndliure In 2023, £15287 Telated to restrlcted fvrth and £118.492 relat8d to unrestri(ed fvrs. Pag8 15
BEEP Doctors (BASICS Cumbrfa) Ltd Notss to tho Flnanclal Statemgnts for tho Yaar Endod 31 January 2024 2023 Accountancyf888 Independant examinarfges Bookkeeplrvj fees 2.143 510 2.235 4.888 1.218 510 Trn8te••' r•munerallon and wong0¥ 81x trustaes r8ead £4,862 of eyn8e8 for tralnlng. travol. subs18tsnce and relmbuT8ements (2023 - £8,814>. No tru8te8s recelved any rBmungratlon durfng the year. Tanolblo flxod aM•l• Flxtures, flttlng• and •qulpmont AS at 1 February 2023 Addillong Dlsposa18 AS at 31 Jenuary 2024 94.317 (3.000) 472.125 D•wBclallon at 1 February 2023 Charge forth8 ya8r As at 31 January 2024 131.778 180.076 Not book valu• A8 at 31 January 2024 A8 at 31 January 2023 249.030 Paga 16
BEEP Doctors (BASICS Cumbrla) Ltd NotOS to the Flnanclal Statsments for tho Y•aT Ended 31 January 2024 10 Invaslm•nts hd a¥ f•d a890ts Investm•nt• Mat valu• As at l February 2023 Revalualknn Addiik)ns Dlsposals As 81 31 January 2024 81207 P4.335) 80.794 Not book valu• As at 31 January 2024 As at 31 January 2023 80.794 81207 Lht•d Inbwlm•nts Inv8strnents havlng o nel bwk valuo of £80.794 (2023 - £81,207) are IlstocF ¢)n a racognised stock ox¢hange and had a market value d £80,794 at t end ofthe year (2023- £81.207). 11 D•btorn 2024 Trade debtorn PrePaaTrts and 8WAued Income 7.(X)O 2,599 9.599 2,176 2.176 Pagg 17
BEEP Doctors (BASICS Cumbrla) Ltd Not•8 to tho FlnanGlal StatoM for tho Year Ended 31 January 2024 12 Cr•dltorg: Amounts falllng du• wlthln on• >•ar 2024 2023 TrBdg credltryS Actruals and dofarred Incwne 9,408 1,477 10.885 9.174 1,240 10.414 13 M•mb•rn' Ilablllty The tharty Is 8 prlvate (xxnpany limited by guarantee and consequently does not have shar8 tsrytal. Eath of membor5 18 Ilabla to contrllyjta an amount not exceedlng £1 t(YABrd8 the 8ssets of the Charity In the of Ilqulddon. 14 Rel•tsd pArtI•• CorÈtralllng •ntlty The charlty18 controlled ty the tNste8s wl)o are dlrectors of tho cwany. Page 18
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BEEP Doctors (BASICS Cumbrfa) Ltd Notes to the Flnanclal Statemonts for tha Year Ended 31 January 2024 16 Tr16 Thè transfer of £53 from the Unregtrlcted fvnds to the CCF Almln Cost Fund was to rnpla an ovoryend offunds. The transfer of £8 from Unrnstdcted fvndg to the John Flshor Fund to r8pl8ce an ovornp8nd of The tran8fer of £93.054 from v8rfous re8(rtc funds to the unrestrfthd furKI mpresents fixed assets purchased from ro8ts1¢18d fvnds. becomo unrostrfcted uso upon purchase. The split of Ihis Iransfer is as follows". SelL9fiekl Equlpment Fund.. £61.672 HELP Appeal: £28.150 Kllpatrick Ftaser Syrlngo Pump: £3232 17 Not ag8Ot• by fund Tolal Fund• 2024 Total Funds Funds Fund8 TablO assèts Investments Current 089ets Creditorn: Amounts falllrrfJ due rythin on8 year Net 888ets 292.049 80,794 52,290 292,049 80,794 77,482 249,030 81.207 107.710 25.192 (10.885) 414.248 (10,885) 439,440 {10h14) 427.533 25.192 Prfor p•rfod Unrg•trf¢ted RtrId Fund• Fund8 T•)tsl Fund8 2023 Total Fund• Tanglbie a889t8 Invesknents Current assets Credliors: Anunts fallEng due In on8 year Net 858ets 248.139 81207 99,800 (69,02n 360.119 891 249.030 81.207 107.710 (10,414) 427.533 180.223 87.912 30,623 (16.253) 282,505 ee.2S3 67.414 Pag8 22