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2023-03-31-accounts

r h
n		 I NA
Page
Report ofthe Trustees I to 6
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet 9 to 10
Cash Flow Statement
Notes tothe Cash Flow Statement 12
Notes to the Financial Statements 13 to 19
Detailed Statement ofFinancial Activities 20 to 21

Policies:
-ARTP Articles ofAssociation.
-ARTP Code of Conduct.
- Declaration of Interests.

for the
ear en		 ded 31 MARCH 2023
2023 2022
Unrestricted Restr icted Total Total
fund funds funds funds
Notes E
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,000 3,000 3,000
Charitable activities
Conference and education 656,371 656,371 164,399
Other trading
activities		 231,570 231,570 149,851
Investment income 817 817 221
Total 888,758 3,000 891,758 317,471
EXPENDITURE ON
Charitable activities 6
Conference and education 811,926 811,926 291,239
Other 4,837
Total 811,926 811,926 296,076
NET INCOME 76,832 3.000 79,832 21,395
RECONCILIATION OF FUNDS
Total funds brought forward 348,061 5,468 353.529 332,134
TOTAL FUNDS CARRIED FORWARD 424,893 8,468 433,361 353,529

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes 6 6
CURRENT ASSETS
Stocks II 1,457 1,457 1,489
Debtors 12 145,990 145,990 186,976
Cash at bank 341,547 8,468 350,015 312,821
488,994 8,468 497,462 501,286
CREDITORS
Amounts
falling due within one year		 13 (64,101) (64,101) (147,757)
NET CURRENT ASSETS 424,893 433,361 353,529
TOTAL ASSETS LESSCURRENT
LIABILITIES 424,893 8,468 433,361 353,529
NET ASSETS 424,893 8,468 433,361 353,529
FUNDS 14
Unrestricted
funds		 424,893 348,061
Restricted
funds		 8,468 5,468
TOTALFUNDS 433,361 353,529

or the
ear ended 3		 1 MARCH 2023
2023 2022
Notes
Cash flows from operating activities
Cash generated
from operations		 36,377 57,016
Net cash provided by operating activities 36,377 57,016
Cash flows from investing activities
Interest received 817 221
Net cash provided by investing activities 817 221
Change
in cash and cash equivalents		 in the
reporting
period		 37,194 57,237
Cash and cash equivalents at the beginning
ofthe reporting period 312,821 255,584
Cash and cash equivalents at the end of
the reporting
period		 350,015 312,821

T T HE ASSOCIATION
FOR RESPIRATORY
NOLOGY AND PHYSIOLOGY
Notes to the Cash Flow Statement
for the
ear ended 31 MARCH 2023		 HE ASSOCIATION
FOR RESPIRATORY
NOLOGY AND PHYSIOLOGY
Notes to the Cash Flow Statement
for the
ear ended 31 MARCH 2023
RECONCILIATION
OF NET		 INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2023 2022
Net income for the reporting period (as per the Statement ofFinancial
Activities) 79,832 21,395
Adjustments
for:
Interest received (817) (221)
Decrease/(increase) in stocks 32 (145)
Decrease/(increase) in debtors 40,986 (70,477)
(Decrease)/increase in creditors ~83,656 106,464
Net cash provided by operations 36,377 57,016
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.22 Cash flow At 31.3.23
6
Net cash
Cash at bank 312,821 37,194 350,015
312,821 37,194 350,015
Total 312,821 37,194 350,015

2. DONATIONS DONATIONS AND LEGACIES
2023 2022
Donations 3,000 3,000
3. OTHER TRADING ACTIVITIES
2023 2022
6
Courses 175,885 102,655
Memberships 55,685 47,196
231,570 149,851
4. INVESTMENT INCOME
2023 2022
6 6
Bank interest receivable 817 221
5. INCOME FROM CHARITABLE ACTIVITIES
2023 2022
Conference
and Total
education activities
6
Sales ofgoods and services 656,371 164,399
6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 71 note 8) Totals
6
Conference and education 510,197 301,729 811,926

2023 2022
6 6
Cost ofcharitable activities 59,644 44,008
Venue costs 156,519 5,957
Travel and hotels 251,893 5,112
Input VAT partial exemption adjustment 42,141
510,197 55,077
SUPPORT COSTS
Governance
Management Finance costs Totals
Conference and education 257,865 10,432 33,432 301,729
Support costs, included in the above, are as follows:
ManageMent
2023 2022
Conference
and Total
education activities
6 6
Secretarial support costs 233,349 193,888
Computer costs 21,143 3,518
Postage and stationery 3,373 2,776
257,865 200,182
Finance
2023 2022
Conference
and Total
education activities
6
Bank charges 10,432 8,169

SUPPORT
Governance		 COSTS - continued
costs
2023 2022
Conference
and Total
education activities
Sundries 100 II
Accountancy and legal fees 5,139 4,837
Legal fees 28,193 27,800
33,432 32,648

COMPAR ATIVES F OR THE ST ATEMENT OF FINA NCIAL ACTIVITIES
Unrestricted Rescricted Total
fund funds funds
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,000 3,000
Charitable activities
Conference and education 164,399 164,399
Other trading
activities		 149,851 149,851
Investment income 221 221
Total 314,471 3,000 317,471
EXPENDITURE ON
Charitable activides
Conference and education 288,524 2,715 291,239
Other 4,837 4,837
Total 293,361 2,715 296,076
NET INCOME 21,110 285 21,395
RECONCILIATION OF FUNDS
Total funds brought
forward		 326,951 5,183 332,134

O
TECHNOLOGY AND PHYSIOLOGY
Notes to the Financial Statements
-continued
fort e
a		 O
TECHNOLOGY AND PHYSIOLOGY
Notes to the Financial Statements
-continued
fort e
a		 O
TECHNOLOGY AND PHYSIOLOGY
Notes to the Financial Statements
-continued
fort e
a
10. COMPARATIYES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
6 6 6
TOTAL FUNDS CARRIED FORWARD 348,061 5,468 353,529
II. STOCKS
2023 2022
6
Stocks 1,457 1,489
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
6 6
Trade debtors 116.087 152,339
YAT 17,476
Prepayments and accrued income 29,903 17,161
145,990 186,976
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
6 6
Trade creditors 25,004 18,$42
VAT
Other creditors		 11,932
2,042		 1,507
Accrued expenses 25,123 127,408
64,101 147,757
IJI. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
Unrestricted funds
General
fund		 348,061 76,832 424,893
Restricted
funds
Educational
Bursary
Lyn Davies		 4,193
1,275		 3,000 7,193
1,275
5,468 3,000 8,468
TOTAL FUNDS 353,529 79,832 433,361

MOVEMENT IN FUNDS - co IN FUNDS - co ntinued
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
6
Unrestricted funds
General
fund		 888,758 (811,926) 76,832
Restricted funds
Educational
Bursary		 3,000 3,000
TOTAL FUNDS 891,758 ~811,926) 79,832
Comparatives for movement in funds
Net
movement At
At 1.4.21 in funds 31.3.22
6
Unrestricted funds
General
fund		 326,951 21,110 348,061
Restricted funds
Educational
Bursary		 3,908 285 4,193
Lyn Davies 1,275 1,275
5,183 285 5,468
TOTAL FUNDS 332,134 21,395 353,529
Comparative
net movement		 in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General
fund		 314,471 (293,361) 21,110
Restricted funds
Educational
Bursary		 3,000 (2,715) 285
TOTAL FUNDS 317,471 296,076 21,395

2023 2022
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 3,000 3,000
Other trading activities
Courses 175,885 102,655
Memberships 55,685 47,196
231,570 149,851
Investment
income
Bank interest receivable 817 221
Charitable
activities
Sales ofgoods and services 656,371 164,399
Total incoming resources 891,758 317,471
EXPENDITURE
Charitable
activities
Cost ofcharitable
activities		 59,644 44,008
Venue costs 156,519 5,957
Travel and hotels 251,893 5,112
Input VAT partial exemption adjustment 42,141
510,197 55,077
Support costs
Management
Secretarial support costs 233,349 193,888
Computer
costs		 21,143 3,518
Postage and stationeiy 3,373 2,776
257,865 200,182
Finance
Bank charges 10,432 8,169
Governance
costs
Sundries 100 II
Accountancy
and legal fees
Carried forward		 5,139
5,239		 4,837
4,848

2023 2022
5,239 4,848
28,193 27,800
33,432 32,648
811,926 296,076
79,832 21,395