Charky Rolllstratlon No. 1119324
81LVER STAR DIABETES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 DE¢EMYER 2023
John CumrninB Ross Llmhed
Charterèd CèrtlfltdAt¢ountaThts
1st Floor. Klrkland House
11-16 Peterborough Road
Harrow
Mlddlo8OX
HA1 2AX

SILVER STAR DIABETES
LEGAL AND ADMINISTRATIVE INFORMATION
Truste89
Ms R E C8rter MBE
Dr D Mcconnell
MrKVaz
Charlty number
1119324
Prln¢lpal addrfrs8
Sllver Star Diabetes
201 Upplngham Road
Leicester LES 4BQ
Independent oxamln6r
D P Unarkel
John Cumming Ross Limited
Chortered Certih'ed Accountants
1st Floor, Kirkland House
11-15 Peterborough Road
Harrow
HA12AX
8ank&rs
TSB
The Roundway
284a HtJrnbor$long Lane
Leicester
LE4 gJN

SILVER STAR DIABETES
CONTENTS
Pag
Truslee8' report
Independent 8xamlnerfB report
Statement of finend81 actlvllle8
Balance she81
Note8 to the financial 8tal¢ments
8-14

SILVER STAR DIABETES
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Tho Twsleg$ present their r¢port and ￿nanCIal 81alements for the year ended 31 December 2023.
The financlal statements havè bean prep8red In attordance w7th the accounting policies set out In nots 1 to th8
financlal $1glemenis and comply with the charills govemlng document, the CharS1ies Act 2011 and 'Account1ng and
Reporting by Charltie$'. Slalemenl of Recomrnended Pracllce applicable to charllles prèparlng their account8 in
axordancg wllh tho Fb)anthal Reporting Standard applIca￿a In the UK and RepubllG ol Ii&land IFRS 102}18ffecllv8
1 January 20191"
Objectives and actlvltle5
The charity's objectives a￿..
1. To educate and Iraln thg gener81 publle In the Unlled Klngdom on 811 matters related to diabetes ond ￿lated
diseases, Includlng ils causes, symptoms, treatment and re8earch, as well 85 the ¢h311ongé8 faced by those
8Lffter from it.
2. To r818e public awareness of the exSstenc• of dlabeles, aiming lo comb81 il beforé il progresses from a pre
dl8belo$ Stagè to a diabetes Stage.
3. To prornole and protect the phy8l¢al and mentsl health of individuals sufferlng from diabetes, by piovidlng
screenlng la¢11111gs, equipment and service5.
4. To promote resear¢h into dlobetgs ond to publlsh th8 useful re8u118 of such research.
5. To apply th8 In￿rne 8nd tt)& capltsl of tte charity for such other charllabl¢ purpos￿ and registered ch8rille$ as
tho trus1g¢s, In Ihalr gb8olule di3crelion, deem appropriate from tSrne to ilm8.
The Trustee$ meet regularly lo revlew the affaits of the charily,Th8y have paid due regard lo guldance Issued by the
Charity Commlgslon whèn deciding which acilvilies th& ¢h81ily should undert8ke. We have referred lo th8 Charlty
Commission's general guidance on PL¢blic benefit in tho reviow ol our work prg$&nlgd In IhSs report. The charlty
belleves 11 has d&mon8traled thèf 11 provides public benefit through the sgrvices il offers and the largel groups it
$8gk$ lo halp.
Further delai18 can be found on th¢ ¢hailty'g websiie: www.silverslarind5a.org
Achlevements and p•rforman¢•
THE AFfERMATH OF COVID
AS with many other charillos. Silvar Star Dlabale8 faced significant challenges durlng the COVID- 19 pand&ml¢.
Durfng this period. fundrolsln9 had been difficult 8nd en8urlng that existing liabilities were covered became & malor
conc6m. The Charity has experienced a struggle Sn re-ast&bllshlng the volume ol MDU visits, whSch also acted aB
fundralslng events, The trustees aTe mlndful ol IhB Importanco of safeguardlng 88sel8 whlle also maintalnlng the
¢harlly'$ core principle8.
Slnea its eslabllshmenl, the charity has tested ovgr 70,000 people for diabetes. referrad over 4.500 people for we-
diabeleg. and has. in the past, provid@d courses of Insulln for people in North Afriea. Throughout [1$ exlslence. Silver
Star Dlabeles ha8 worked wllh 330 dlfferenl partngrs. 11 ha8 a180 organized over 250 diabetes aw8r&nes8 camp5
inlernalionally, including Gamps held In Banglado8h, Indla, and Tvnlsla.
THE DIABETES VILLAGE
Silver Star Dlabeles successfully launched Ihg Dlabeles Village Inlliatlve In partnership with NHS Lelce81ei City
Cllnical Cornrnlsionlng Group at the Merlyn Vaz Health and Social Care Centre Ilocalgd al 1 Splnnoy Hlll Road,
Lticeslerl The Diabetes Village was establlshed to provlde comprehen8ive diabete8 care and support under one
roof. We were mindful that, within thg same bulldlng, there wwe serv1￿8 for dlabeles. dentsl care. ophlhalrnology,
and three different do¢lor surgerie8. During 118 operation, the village tested hundreds of Individuals al rlsk of
dlab¢le5, who were then Invlled lololn one of the many Intervention programs that the NHS had in mlnd localty.

SILVER STAR DIABETES
TRUSTEES, REPORT ICONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
DIABETES CHAI CHAT
Laun¢hod during Ihe pand8mic, the Dlabetes Chai Chat has conllnuèd to be a great success. This year. 40 se8slon8
were ¢ondu¢led with 8pedallsls, including diabetes doctors, lifestyle motivators, and dlel expèrtg. Alhough the
number ol allendees has grown, Iruslees felt It was importsnl for Ihg expanslon lo contlnue beyond It8 core base,
and measur&5 will be taken lo ensure thi8 happens. W8 a150 established ongoiThJ communication wSlh dlabeuc
pr8clkloners and those who have used our servicès in Leicesler, London, Morocco, IndSa, and Bangladesh. Sharing
Information remains ong ol the key alms ol the charlly. Since the Dlabele8 Chal Chal began, ovèr 90 68sslons have
taken place. wllh an additlonal 1,600 peop19 gllandln9 thi$ ytrarfs aclivilies.
LOLLIPOP PROJECT
Launched In 2022, Sllver Stsr Dlabeles continues lo be a key partner In the Lollipop. prol@cl, a collaborallon wth
Imperial College and the Welcome Trust. held al the MeTlyn Vaz Centre. Over 10.000 lett&r8 wero 8enl lo local
residents. inlorming them about the importance of the Lollipop project.
Silver Star vacated its prem18e$ al the Merlyn Vsz Centre lo 8¢commodale those conducting th& survey. To dale,
ovei 50,000 partScipan19 havè completed as88ssmenls for the Lolllpop prolecl. Th13 8tudy18 dedl¢8led lo advancAng
the understanding of genetic, environmentsl, and lileslylo factors speciflc lo the South Asian community. Although
the prol¢ct was Inlllally due lo end In July 2024, both Sllvor Star Diabetes and the promoter8 of the South Aslan
Blobank ISABBI project wish lo conllnue 11. Thg resgarth, led by Prof8ssor Jaspal Kooner, airns lo provlde 8arty
in8ighl8 Into the needs of the communKy. Diaboles figures In the Lelcesler community GOn￿nUe lo ris¢, reaching
40.000 cases. Nalionally. Ihg number18 much hlgher, with 5.8 mllllon 8ffecled.
Last year, we collaborated wllh 8evwal local authorilles. though rKIt on th$ same scal& 88 durlng the COVID
pandemic. In addltton, the Moblle Diabetes Unit was requested by the East Lelceslgr Medical Practice followin9 0
sovere storm, whlch rendered Ihelr premlses inaccesglble. Th& unil was reroul¢d from 118 existing aclivili&$ and
ststioned Ihwe to conduct routine consultations, allowing nurses and doctors frr>m onè of the I￿81est practlcas In
Leicester to conllnue thelr ¢99onllal work.
COMMUNITY OUTREACH
As In prevlous years, Sllv&r Star Dlabeles ha8 organlsed acllvlues In oollaboralion with mosques. temples,
guTudwaras, and churches. égpècially lèadino up to religious foslivals sueh 8$ Eld, Vai#akhi. and DlwaSi. Tho Charfly
Intends for the Mobllg Dlabète8 Unll to ¢onllnue being PTe8enl 81 such ev8nl8.
As menlloned earlier In Qui r&port, Ihg ¢hallenge5 following cov1￿19 conlSnue lo Impact us. particu18rty In
fundraislng. The biggest ch8llengo has been r818ing funds. However, the annual Diabetes Awareness Walk was held
again this year and remalns one of the chatfjly's maln fvndraising events. The walk look place in the city of Leicesler,
with many particlpanls loinlng In. 11 not only raised valuable funds but also enhanGed the charity's visibility. e¥peGially
among the dlverse communlty of Lel¢esler, maklng people rnore aware of our work.
Anolhor lundrai8lng 8Ct4vlty the charfty undertook was the annual raffle, wrth gold bars as priz&s. One gold bar WES
Ihg maSn raffl& prtze, drawn dLtrlng the Oiwall leslival. Among th8 key ev8n18 that the Mobile Dlgbele$ Unll attended
was Diwall In Lelc&sler, which regularfy attracis 40,000 people. The Mobilé Oiabele8 Unil, along wilh volunteers. was
prgsenl lo tgst wopl6, 8ell raffle Ilckeis, and dlslflbule16allel8.
INTERNATIONALWORK
Individual donktions, which have been a cru¢lal $uppc>rt for Sllver Star in the past. havg not been a8 pl8nlllul In 2023.
En8urlno the cOn￿nu8110n of such activltie5 Is essenllal, Sllver S18r al￿ ¢tsllaboraled wSth 51$ partn8r, Silver Star
Dlab&tes Indlo. to hold & 8ucc8s8ful diabetes carnp In Goa. Many people allended. were tested for dlabeles, and
rec&lved Itfestyle advl¢&. We plan to continue this work and hotd onolher event in Kolkata.
Tho charlty18 now approachlng ils 20th onnlvei8ary in 2027. Vvhalever challenges await u8 need lo be addressed,
regarding our abilily we wlll conUnu8 lo collaborate with various local and nallonal organisalions lo further Sllver Star
Diabete5' ml$8ion. Diabetes 1$ on the rlse whlch Is why Ihe work of this ehBrfty r&malns so Important.

SILVER STAR DIABETES
llff/[£lll￿J
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
FlnanGlal revlew
The charity has experienced a significant drop In the level of income. A large proportion of the incorne In the previous
year was mgde up of Donallon8 from the Local NHS Aulhoriliès and Counclls. In the current year, the NHS Councils
and Aulhorltles havo not supported the charity with Donation8. This has led to the substantial decrease In Incom¢
from last year. The TNsl¢8s ensure Ihol Iheffj are always $uffiGienl funds in resèNe8 lo malntain Ihelr actlvllle8,
which wa$ eBpeclally important this year due lo the decline In donallons.
The Tru81908 have assessed Ihg major risks lo whlth tho Ghprily is exposed. and are 8all8lled that systems are In
place to mlHgale exposure to the major rlsks.
Tho charlty181o conllnue provldlng freg dl8b&tlc tesllng 8nd Information About dlab8tes across the United Klngdom
with vlsits Irom the MDV$', Durlng this period. the charity also contlnued to offer online zoom group 8essions where
they could glv8 advice lo pallenls. The8& sessSons are lo continue for th& foresggable fuluro. On top of ihlg. ihe
charity helps out 81 the Dl8be11¢8 VilS8ge in L8icestsr.
The reslrlded funds relat& lo a grant of £122,131 recelvod the year ended 31 Déc*nbèr 2014. A letler of varlallon
was re￿IVed from th6 donor In Ihfy Year Ending 31 December 2016 explaining how the funds should b& allocated.
Thg charlty has rastdcted funds Carripd foN4ard of £70,308.
structure. govèrnance and management
Sllver Star Dlabeles was consfjtLtl¢d by a trust deed doted 26 March 2007. The charlty wa8 reglslered on 21 May
2007.
The Trustees who served durlng the year werè..
M8 R E CarterMeE
Dr D Moconnell
MrKVaz
Trustee3 must be appointed by a resolullon of thè Twslees. As per the trust deed there must be no less than two or
more Ihan fivts Iru81888 al any one lirne.

SILVER STAR DIABETES
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Statement of TfU$tees' responslbllltles
The Trustees are responsible for preparlng th& Trustees, Report and the* finon¢ial stslemenls in accordance with
applicable law and United Klngdom Accounllng Standard5 (Unhed Klngdom G&neralty Accepted Accountlng
Pracllcfrl.
Tho law appllcable to charllles In England and Wale8 requires the Trustees lo prepare fin8n¢lal $lalements foi each
financlal year which glve a true and fair view ol Ihe 8lal6 ol affBlr$ ol Ihg chaTily and of the incoming resources and
applicatlon of resource8 of the charity for Ih&l y&ar.
In preparfng the88 financial slalaments, th8 Tru$le¥8 are requlr•d to:
select sultablo a￿oUntIng polldgs and then apply Ihgm o)nststenlly.'
- c4)8ervg the method8 and prfnclples In Ihe Charities SORP;
- make judgements and esllmales that are reasonable and prudenl..
st819 vth&lher appllcable acctsunling 3lat)dards have be¢n followed, 8ublect to any matertal departuies dl8do8ed
and explalned In th& finandal slalemenls., and
prepare the financlal 81at8menl8 on tlio going concwn basls unle$8 it is Inapproprtgla lo wesume that tho charlty
wlll conllnuo In operallon.
The Trustees are rtssponsibla for kèeping sufficlanl accounling iecords that d18closa with reasonable accuracy al any
lime the financial posilion of the charity and enable them to ensure that the financial statements comply with the
Charllles AGI 2011, the Charlly (Flnancial 5t8lemenls anrl Reports) Regulatlon$ 2008 and the provisions ol the trust
degd. They aro also re8pon8ible for $8feguardlng the assets of thè Charity gnd he¢Ke for 18knng rgasonable 81eps for
the prevenllon and detection of Iraud and other irregularilles.
The Truste&s' report was appr¢)vod by th8 Board ofTrusle&$.
M8 R E Carter MBE
T¥u8lee
Dr D Mcconnell
Trustee
MTKVaz
Trustee
Dated.. IQ,. lo .202Q
Dol¢d..LCs.,.io....2p24

Qffll£lOIf,
SILVER STAR DIABETES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SILVER STAR DIABETES
I r9POrt lo the Trusleas on my examlnallon of the flnanclal statements of Silver Star Dlabetes I'th& ¢harily'l for Ihe
year endtrd 31 Do¢¢mb¥r 2023, which compris9 tho Stalomgnt of Flnan¢lai A¢liyilies, the Balan¢e She81 and
related note8.
This report 18 made solely lo the charity's Iruslees. as a body. in accordance with Section 145 of the Charilles Act
2011. My work ha8 béen undertaken $0 that I might ststg lo the Charlty'$ trustees those matters l am required lo
slate to them in this ￿port and for no other purpose. To the lulleg16xlgnl pwmitted by law. I do not accept or
assum8 responslbllSly to anyono other than the ch8rfty and the ch8rlVs Iru8t8es 88 a body, for my work, lor Ihls
report, or for tho oplnions I have forffled.
R•8ponslbllltle8 And basls of report
As the Trustees ol Ihe charlty you are respon￿ble for the preparallon of th& flnancfjal 8latèmenlg In accordance
with the requiremenls ol tho Charltl&s A¢1 20111'tt)fyAcfl.
I report In re8pect of my examlnallon ol the chafily's financlal statements carrled out under section 145 01 the Act
and in carrying out my exarninalion I have fc41owed all th8 appllcable Dlredlon$ given by tha Charily Commi88lon
under section 14515llbl ol theAct.
An Independent examlnauon does not Involve gatherlng all the evldencè that would be required in 8n aLMlil and
consequently does not cov&r all tha m8ller8 Ihal an audllor Conslders in glvlng Ihelr oplnlon on ihe flnancial
stalernenls. The planning and Conduct ol an Audit goe8 beyond Ihts Ilmiled a58urance ih81 8n independent
examlnalion can provlde. Cons&quenUy l èxprè9s no opinion 88 lo whalher tha financial 8lal8men18 present a
'true and fai¢ view and my report 1$ limitod lo those specifi¢ matters $8t oul In Ihtt independent examiner's
Statement.
Independent oxamlner'8 8tst&m$nt
I have completed rny examinallon. I confirm th81 no malerfal maller8 ha￿ eom8 lo my attenllon In Connectlon wfth
the examinalion giving me cauge to believe Ihal any material respect..
a¢wunling ￿cordS were not kept in r&sp6cI of the charity as requlred by section 130 of IhèAct.' or
the financlal statements do not accord ￿th those records.. or
the flnanclal st8temonl$ do not Comply with the appllcable requiremenls con￿rnIng the form and
nlent of accounts set out In the char￿118¥ IAccoun13 and Report81 Regulations 2008 olher Ihgn any
requirement that thg accounts glve a Iru8 snd falrf vlew which 16 not a maller considered as part ol an
Independent èxamination.
I have no ¢oncern$ and have come a¢ross no other malier8 in conno¢llon wllh thé examination lo which attgnllon
should b& drawn In thls roport In order lo enable a proper underslandlng of the flnandal 8tatemen18 to be reach&d.
Mr D P Unafket FCCA
John Cumming Ross Limited
Charterèd Certified Accountants
191 Floor, Klrkland House
11-15 Peleiborough Road
Harrow
Middlesex
HA1 2AX
Daled..

SILVER STAR DIABETES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrastrlctgd Re$trlcted
funds
funds
Total
2023
Total
2022
NotèB
Donailon$
Invg$lmenls
Other income
33,288
18,043
1.473
33,288
16.043
1.473
141,382
18.512
207
Total Incomg
50,804
50.804
158,101
Ex endlturè
Ralslng funds
552
552
12,700
Charftable actlvltlès
86,456
88.458
152.166
Totsl r￿0￿ree5 expended
87,008
87.008
164,886
Net galn$ on inveslrnenls
85.000
Net lexp&ndlturelllncom& for th8 year
136,2041
136.2041
78,235
Net movoment In funds
{30,2041
{3e.204}
78,235
Fund balances al l January 2023
487,536
70.308
557,844
479.609
Fund balancos at 31 D0¢trmb¥r 2023
451.332
70.308
521.640
557,844

SILVER STAR DIABETES
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Not98
Flxed a88trts
Tongibl& assets
Investment property
io
11
18
350.000
18
350,000
350.018
350,018
Current agsots
Debtor8
Ca8h al bank and in hand
13
2,587
208,629
174,395
174.395
209,216
Crfrdltors: amounts falllng duo wlthln
ona yoar
14
(2.773)
{1,3901
Nel current a88èts
171.622
207.826
Total a8sets188s currant 51abllllle$
521,640
557.844
Income funds
Re81rfctgd funds
1Y
70.308
70,308
Unr&$tfl¢led lun(l$
Fair valu& feserv&
17
17
318,444
134,888
352,648
134,888
451.332
487,538
521,640
587,844
Auihorlsad by tho Trustees for188Uè OI.
Ms R E Carter M8E
Trustee
Dr D Mcconnell
Tru8t¢e
MrKVaz
Trustee

SILVER STAR DIABETES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
A¢¢ountlng pollcle•
1.1 A¢countlng convontlon
Thesè financial statements have been prepared in accordaneg wlth FRS 102 'The Flnan¢lal ReportSng
Standard 8ppllcable in the UK and Republlc of Ireland" l°FRS 102.1, 'Accounling and Rep()rtlng by Charities"
the Slalemenl of Recommended Practi¢8 lor charities applying FRS 102, the Charities Act 2011 and UK
Generally Accepted Accounting PracUGe as il applle8 from 1 January 2019. Thg Gharily is a Public Benefit
EnlSly a8 defined by FRS 102.
Th8 flnandal statements hove departed from the Charities (Account8 and Reports) Regulations 2008 only lo
the extent requlred lo provlde a true and falr vl@w. This departure ha8 Involvod following the Statement of
Recommended Practico for charities applying FRS 102 rather than the verslon of Ihe Statement of
Rècommended Practlce whith Is r8ferred to in Ihg R$gulatlon$ bul which has $inee been withdrawn.
Thg fin8ncA81 slatemenl8 have been prepBred under the h181orical cost convenlktn. The principal accounllng
pollcles adoptsd are Sel out below.
1.2 Golng ¢oncem
At the tlmé of approwng the Flnand81 StOtemenl8, the Iw8tee3 have 8 reagonable expectation that th& charity
has adequale resourcgs lo conllnu8 oper8lionBI Èxlstence. as wèll as re¢eiving donations frorn well w18hor8.
Thus the Iru6ie&s' continue lo adopl tho yoin9 concein ba8lB of accounting In preparlng the fin8nclal
$18lements.
1.3 Charltable lunds
Unrestrictèd funds are avgllabl8 lor use at thè discretion of the Tru$lees in furtherance of Ihelr charitablo
oty'eclive3.
Rgslricled funds are subject 10 8pecifl¢ conditions by donors as lo how may be used. The pury)08e and
us& of the restricted fund8 are 8el out In Iho notes lo the financial 8talements.
1.4 Incomlng r&sour¢e$
Income is recognised when the charlty 1$ leg?Ily enliued lo11 after any performon￿ conditions have txen mel,
the 8mounl8 c4n btr me88ured rellably, and It is probabl8 that Incom& will be re￿IVed.
Cash donallons aro recognlsed on receipt. other don811on8 are rgcognlsed once tha charlty h88 been nollffed
of the donation. unless performance condllions requir& deferral of the amounl. Inctsme lax recoverable in
relation to dctnollons received under Gilt Ald or deeds of covenant Is recognlsed at the lime of Ihe donallon.
Donated 9oods, 8grvl¢fjs or facilities are InGluded in Inwming rg$ources when the bonefil lo the ¢harlty 13
reasonably quantifiable and measurable. They are valuod by the Iru$le8s at thè amount the charity would
have been willing lo pay for the goods. services or facllitles on the optsn market value. The charlty does not
recogn18e the volunteer time In accordance with Slalement ol RgGomm8nded Practico for charlil&s applying
FRS 102.

SILVER STAR DIABETES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
(Contlnueill
1.6 Resources èxpeniJ6d
Expèndlture on oharitable actlvllles Includes the costs of actlvllle8 undgrtakon lo further tha oble¢Xs ol th6
Gharity and Ihelr dlrectly associated c0518.
Support C08t8 ar8 Ih08e costs whlch havè not been dlrectly allocated 10 an activity of the charity but
n￿erthelesS SUPPOrt those aclivilios.
Governance costs ¢omprS$e all ¢os15 invc4ving the publk a¢counlabilily of the charlty and ils ￿MplianCe wllh
iegulallon and goc¥l practice.
1.6 Tanglble fixed assets
Tanglble flxed assets ore Inlllally mea6ur8d at co81 and 6ubsgquenlly rneasured al cost or valuation, net of
depreciation and any impalmienl losses.
Depreclallon is recognlsed so as lo write off tha cost or valuation of assets les$ Ihelr re￿dUal values over Ihelr
useful Ilvey on the foll¢)wing bases:
Fixtures, flttlngs & equlpmenl
Motor vahlde$
25% per annum on a straight Ilne basls
25&h per annum on a straight Iln8 ba818
The gain or 108s ar181ng on the dl8posal of an asset 18 determlne¢J as the difference betweèn th8 8a18
proceeds and the carrySnu value of th& asset, ond Is recognlsed In nel In¢omollexpendilurel for the year.
1.7 Inv4stment property
The property is held lo earn renlals andlor for capital apprgclglion. 11 is measured u8ing the falr value model
8tateil at Ils falr valu6 8$ thg reportbng and date. The surplu8 or on revaluats.on is fecogaised ITr nel
Incomellexpendilure} for the yèar.
1.8 Impalrmènt of flx•d 88gets
Al each reporting end date, tha chaiily revi9ws the carrying amount$ of Its langlble assets to delemiine
whether there is any indic81ion that those assets have suffered an Impalrmenl loss. If any such indication
exi81s. the recoverable amount of the a88et18 estimated In order to determine the extent ol the impalrm9nt
108s {If any).
1.9 Ca8h and cash equlvalents
C88h and eash equlvalent8 Include cash al bank.
1.10 Taxatlon
The charity Is recoonised by HM Revenue & Customs and therefore benellts from certoln exempUon8 from
t8xallon on income and gain8, to the &xtent that they are applied for ¢harSlable purposes.
No lax charges have arf8en In the ¢harlty.

SILVER STAR DIABETES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
Icontlnuedl
1.11 Employ•e benoflt8
The c081 of 8ny unu88d hollday enlillement Is recognlsed in the pèiiod in which the employee's 8¢rvice6 are
¢eSved.
TermIna￿On benefits are recognised immediately 8$ an oxpense when the charily18 demon6trably commltted
to lermlnate Ihe employment ol an employee or lo provlde lermlnalion benefits.
1.12 Retlrement b•n8flts
Paymerils lo deflned contribullon retlremenl bon&fil seherne8 charged a8 an expanse 88 they f811 du¢.
crftlcal accountlng 08tSmat•s and Judg8monts
In the application of the ¢harilYs gccounllng poll¢ies, the Truste&$ ar@ raqulred lo make judgernonts,
eslltnates and assumptions about the carrylng amount ol assets and liabiif(les that ore not readily 8ppargnt
liom other sources. The &slimalg$ and assodaled a86umpllons are based on hlstorlcal experlence and 0￿er
la¢lors IhBI are con8ldered lo be relevant.
Therè were no 81gnificant accounllng ludgmonls or estimates in Ihe year.
Investments
2023
2022
Rental income
Interest re¢elv8ble
14,323
1.720
15.8S6
656
16,043
16,512
Other Incom¥
2023
2022
Other Income
1,473
207
Expgndlturo on ralBlng fund8
2023
2022
R8ffl& prkws and event cos18
552
12.700
There wgre no gxpenses fiorn Ro8lrlclgd Funds In the current or prevlou8 year
10-

SILVER STAR DIABETES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
ChaTllablo acllvlti
Ch8rltable
expendltur•
Support Govgrnance
COSt8
costs
Total
2023
Total
2022
Wages and salarle9
Soclal security cost
S18ff penslon
DU'$ c0815 and dirg¢1 ch8tltabltt
expenditure
Printing. postage and stationgry
Insurance
Llghl and heal
Rent and rates
Telephonè
Accountancy servlceB
Sundry expenses
55.078
913
1,664
11,000
305
$54
ee,078
1,218
2,218
68.656
680
2.595
6.521
8.521
1,251
3,047
196
20
1,361
3,500
1,048
71,383
1,283
3,094
1,251
3.047
147
15
1,021
49
989
1,169
3,500
857
340
3,500
1,048
88.406
14,550
3,500
88.456
152,188
88,4Q6
14,650
3,500
68.456
152,166
In 2023 expondllurè on MDU'8 GOSIG and dirgcl charll8bl¢ activitie8 was £8.52112022.. £71,3e31 of whlch
èxpenditur& from re$lricled funds was £Nil12022'. £Nill.
Durfng v18118 made by the MDUS, IMobll& Dlabeles Unll'sl to varlous 8v&n18 acro89 the country, qualllled
nurses have provided their services to help conduct diabeUG testing. Th&se nurs&$ h8ve been relmburs
lor the expenses they have Incurred bul not received any additional payment. The charity does nol
recognlse volunteer lime.
The charlty rèceived ac¢ounlanGy 8ervlc6s worth £3.50012022.' £3,500) at no chargè. The value of Ih68e
servlc¢8 Is Tecognised withln In¢omlng ￿SOurceS a3 a donatlon. and 8n equival￿¢ charge included with
accoun(an¢y servlces.
Thw&weTe no expen9es Irom R08t¢lct8d Funds In Ihg current or praviou8 year
Tru$tse8
None of the Trustee9 (or any per80n8 conneded wlth them) rw*lved any remuner8tlon or l>eMfits from Iho
charity durlng the year. No èxpenses were r¢imbur88d to trustees.
11

SILVER STAR DIABETES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 310ECEMBER 2023
Employee8
Number of employees
The average monthly number of employees durlng the year w88:
2023
Number
2022
Numbgr
Dlred charilable work
Employment costs
2023
2022
Wages and salade8
Soclal securlty co$ls
Other pension ¢0818
66,078
1,218
2,218
86.650
680
2.595
69,514
69,931
Staff whose prlmary dulle5 relate lo the dlrecl ch8rtlable 8¢INilies ol the charfty also 8pend Ilme on
management and adrnlnl$lrallve dul¢es and ralslng fund8 for the Charity.
There were no em ￿￿Y¢e$ whose annual remunerallon was £60.000 or morg.
Net galnslllo89091 on Snve8tm6nts
2023
2022
Revalutlon of Inveslmgnl propertles
85,000
12-

SILVER STAR DIABETES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Tanglble flxed a$$¢ts
Flxlur¢J. Motorv#hl¢l
fiitlnas &
oqulpmont
Toial
Cost
Al 1 January 2023
7.525
91.225
98.750
At 31 December2023
7,525
91.225
98,750
Depreclatlon and Impalrment
Al 1 January 2023
7,508
91,224
98.732
Al 31 December 2023
7,508
91,224
98,732
Carrylng amount
Al 31 December 2023
17
18
Al 310ecember 2022
17
18
11 Invtgtmont proporty
2023
Falr valuo
At 1 January 2023 and 31 December 2023
350,000
12 Flnanclal Instruments
2023
2022
Carryin9 amount of ffinanclal118bllStle$
1,750
1,390
13 Dgbtors
2023
2022
Amounts falllng du• wlthln on• yg9r:
Other debtors
2,587
14 Credltor8'. amounts falllng due wllhln on& yèar
2023
2022
Oth¢r taK4tion and sociol securlty
Other creditors
1,023
1,750
1,390
2,773
1,390
13-

ff/l'£lOIJ
SILVER STAR DIABETES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DEGEMBER 2023
15 R•strlctod funds
The income funds of tha charlty Includo restrScted lund8 GomprtsitYJ the followlng unexpendgd bBIBnces of
donallons and grants held on trust for spedfic purposes..
Movement In funds
Balanc• at 1 In¢omlng R¥sourc&s Balanctr at 31
January re$ources
&xpend$d
December
2023
2023
70,308
70,308
18 Unre8lrlcted fund$
The Incomg fund8 of the tharKy Include unrestrlcied fund8 lo be used al the dlscrellon of the Iruslees..
Movemort In funds
Incomlng R&sources Balance at 31
sourc•8
&xpended December 2023
Balance at 1
January
2023
487,538
50,804
187,0081
451,332
487.536
50.804
(87.0081
451,332
17 Analy$ls of nat a#s•ts between lundB
Unmtricted Falr Valuo Restrlcted
funds
Reser¥9
funds
Total
Fund balancas a131 December 2023 are repre8entsd by:
Tangible assets
Inve3tment property
Curront as8etsllllabilltlesl
18
215,112
101,314
18
350,000
70.308 171,622
134,888
316,444 134,888
70,308 521,640
Ttte r￿tr1eAed fund8 relate to a giant of £122,131 recelved In the year ended 31 Decembèr 2014. A letter of
varlation was r$ceived from tho donor in the Year Ending 31 December 2016 explalnlng how the funds should
be allocated.
There was no movement on the F81r Volue re$erve during the year.
14-