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2022-04-30-accounts

Page
Reference and Administrative
Details
Report ol'the Trustees 2 to l0
Report ofthe Independent
Auditors
ii to l3
Statement ofFinancial Activities 14
Balance Sheet i5
Cash Flow Statement l6
Notes to the Cash Flow Statement l7
Notes to the Financial Statements 18 to 27
TRUSTEES TRUSTEES IJ Armstrong
K Yeowan
STownsley
TYeldham
Thc nnstecs are collectively refcrrcd to as both 0» board oftrustees
and the
Manaaemcm Committee. They are also directors for the purposes of the
Companies Act.
REGISTEREDOFFICE Unit 1,Newton Business Centre
Newton
Chambers
Road, Thomcliffe Park
Chapeltown
SheAield
S352PH
REGISTERED COMPANY NUMBER 06268494 (England and Wales)
REGISTEREDCHARITY NUMBER 1120756
AUDITORS Wyatt, Morris, Golland Ltd
Statutory
Auditors
Park House
200 Drake Street
Rochdale
Lancashire
OL16 IPJ
FINANCE OFFICER SClayton

Unrestricted funds 1,424,252
Restricted funds 39,895
Total funds l,464,147

FO RTHE YEAR ENDED 30APRIL 2022
2022 2021
Unrestricted Restricted Total Total
funds fimds funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies
488,636 50,000 472,241
Other trading activities 186,000 186,000
Invesunent
income
4,402 4,402 4,&31
Total 679,038 50,000 729,038 477,072
EXPENDITURE ON
Raising funds 17/10 17/10 33,940
Charitable
activities
Charitable
activities
381,686 83,700 513,985
Total 399,496 $3,700 4&3,196 547,925
Net gains/(losses)
on investments
(111,132) (111,132) 261,781
NET INCOME/(EXPENDITURE) 168,410 (33,700) 134,710 190,928
Transfers
between
I'unds
17 (64,814) 64414
Net movement
in funds
103896 31,114 134,710 190,928
RECONCILIATION OF FUNDS
Total funds brought
forward
1320,656 8,7$1 1329,437 1,138,509
TOTAL FUNDS CARRIED FORWARD 1,4244,52 39+95 1,464,147 1,329,437

30A PRIL 2022
2022 2021
Unrestricted Restricted Total Total
Notes funds
f
funds fundsf funds
f
FIXEDASSETS
Tangible assets
Investments
12
13
24,749
1,051~1
39~ 24,749
1,091,126
27,268
1,208,251
1,075,980 39495 1,115/75 1,235819
CURRENT ASSETS
Stocks
14 7488 7~ 9,789
Debtors 15 129,792 129,792 46,399
Cash at bank and in hand 289,125 289,125 173,492
42~05 426405 229,6&0
CREDITORS
Ainounts
falling due within one year
16 (77,933) (77rt33) (135,762)
NET CURRENT ASSETS 93,918
TOTAL ASSETSLESSCURRENT LIABILITIES 1,424/52 39/95 1,464,147 1,329,437
NET ASSETS 1,424/52 39/95 1,464,147 1,329,437
FUNDS 17
Unrestricted
funds
1,424~2 1,320,656
Restricted
funds
39~5 8,781
TOTAL FUNDS 1,464,147 1,329,437

2022 2021
Notes E
Cash flows from operating activities
Cash generated
from operations
116/31 52,804
Net cash provided
by operating
activities
116,831 52,804
Cash flows from investing activities
Purchase oftangible
fixed
assets (7/51) (17,992)
Purchase offixed asset investments (52,820) (832,450)
Saleoffixed asset investments 58/13 839,600
Interest received 160 217
Net cash used in investing activities (1,198) (10,625)
Change
in cash and cash
equivalents in the
reporting
period
115,633 42,179
Cash and cash equivalents at the beginning of
the reporting
period
173,492 131,313
Cash and cash equivalents at the end ofthe
reporting
period
289,125 173,492

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 30APRIL 2022
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 30APRIL 2022
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021f
Net income for the reporting period (as per the Statement ofFinancial
Activities) 134,710 190,928
Adjustments for:
Depreciation charges 9,153 6,435
Losses/(gain) on investments 111&132 (261,78I)
Loss on disposal offixed assets 717 730
Interest received
Decrease in stocks
(160)
2~1
(217)
10,237
(Increase)/decrease in debtors (83/93) 83,226
(Decrease)/increase in creditors (57,829) 23,246
Nct cash provided by operations 116/31 52,804
ANALYSIS OFCHANGES IN NET FUNDS
At 1.5.21 Cash flow At30.422
f f 8
Net cash
Cash at bank and in hand 173,492 115,633 289,125
173,492 115,633 289,125
Total 173,492 115,633 289,125

DONATI ONS
AND LEGACIES
2022f 2021
f
Donations 165,815 167,004
Legacies 85,694
Grants 80,000 75,519
Donations received from PHA (UK) 200,027 214,632
Donation in lieu ofhonorariuin 1,304
Emphasis 10Licence fees 4,500
Other income 5,777 6,650
Furlough income 1/23 2,632
538,636 472,241

2022f 2021
f,
Actelian 10,000
Bayer 10,000 23,915
GSK 11,500
South Yorkshire Covid 19 4,008
Merck Sharp Dohm Covid19 10,000 9,048
Smiths 8,000
Lottery 9,048
Janssen 60,000
80,000 75,519
OTHER TRADING ACTIVITIES
2022f 2021f
Emphasis 10licence fees 186,000

2022 2021f
Investment income 4/42 4,614
Deposit account interest 160 217
4,402 4,831
RAISING FUNDS
Raising donations and legacies
2022 2021
Commissions
and fundraising
8W3 23,836
Fundraising costs 8,917 10,104
17/10 33,940

Support
Direct costs (see
Costs
f
note 7)
f
Totalsf
Charitable
activities
263,444 201842 465/86
SUPPORT COSTS
Governance
Management
f
Finance costs Totals
f
Charitable
activities
169422 9,797 22/23 201,942
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated atter charging/(crediting):
2022f 2021
f
Auditors
remuneration
5,700 5,600
Depreciation - owned assets 9,153 6,435
Deficit on disposal offixed assets 717 730
Auditors
remuneration
non audit work 5,781 5,461
TRUSTEES' REMUNERATION
There were no~' remuneration
AND BENEFITS
or other benefits
for the year ended 30th April 2022, nor for the year ended 30th
A
2021.
Trustees Expenses:
2022 2021
f
Amounts
paid to trustees
51,422 51,473

STAFFCOSTS
2022f 2021f
Wages and salaries 59/51 64,740
Social security costs 1/50 1,404
Other pension costs 964 1,183
61,465 67,327
The average monthly
number
ofemployees during the year was as follows:
2022 2021
Administration 2 3
No employees
received emoluments
in excess off60,000.
The salaries ofkey personnel in the year were f34/15 (2021 - f33,754).
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fundsf funds fundsf
INCOME AND ENDOWMENTS FROM
Donations
and legacies
447,278 24,963 472,241
investment
income
4,831 4,831
Total 452,109 24,963 477,072
EXPENDITURE ON
Raising funds 33,940 33,940
Charitable
activities
Charitable
activities
390,890 123,095 513,985
Total 424,830 123,095 547,925
Net gains on investments 261,781 261,781
NET INCOME/(EXPENDITURE) 289,060 (98,132) 190,928
Transfers
between funds
(47,214) 47,214
Net movement
ln funds
241,846 (50,918) 190,928
RECONCILIATION OF FUNDS
Total funds brought
forward
1,078,810 59,699 1,138,509
TOTAL FUNDS CARRIED FORWARD 1,320,656 8,781 1,329,437

12, TANGIBLE FIXEDASSETS
Fixtures
and Oflice
fittings equipment Totals
K
COST
At I May 2021 11,916 44499 56/15
Additions 1,637 5,714 7/51
Disposals (4,076) (4,076)
At 30April 2022 13453 46+37 60,090
DEPRECIATION
At I May 2021 6,634 22,913 29~7
Charge for year 1&038 8,115 9,153
Eliminated
on disposal
(3459) (3/59)
At 30April 2022 7,672 27,669 35/41
NET BOOKVALUE
At 30April 2022 5I 18468 24,749
At 30April 2021 5,282 21,986 27,268
13. FIXEDASSETINVESTMENTS
I.isted Listed
Investments Invesunents
2022 2021
f
Market value at 1stMay 2021 1,208,251 953,620
Additions 52,820 832,450
Disposals ( 58,813) (839,600)
Unrealised
(loss)/gain
(112,572) 251,276
Realised gain 1,440 10/05
Mmket value at 30th April 2022 1,091,126 1,208,251
Historical
cost at 1stMay 2021
928,553 636,972
Addition 52,820 832,450
Disposals (60,186) (540,869)
Historical
cost at 30th April 2022
921,187 928,553

STOCKS
2022 2021
Stocks 7~ 9,789
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
f.
Trade debtors 13,159 4,853
Other debtors 14
Pulmonary
Hypertension
Association (UK) 80,719 20,693
Accrued income 10,673 3,378
Prepayments 25/27 17,475
]29,792 46,399
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Trade creditors 22,402 16,356
Social security and other taxes 3,157 2,135
Accruals and deferred income 52/74 117/71
77,933 135,762
MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.5.2l in tunds funds 30.4.22
f f
Unrestricted
funds
General
fund
420,656 331450 (228455) 524/51
Medical Research 250,000 (54,000) 54,000 250,000
Development
and Printing ofBooklets and
Online content 350,000 (48,265) 48/65 350,000
Awareness
Activities
80,000 (17,520) 17/20 80,000
Fundraising
Activities
S0,000 (17,594) 17/95 50,001
Contingency
Fund
65,000 6S,000
Patient 8.Peer, Education &Support Events 10S,000 (26,061) 26,061 105,000
I/20,656 168,410 (64/I4) 1,424/52
Restricted funds
Living with PH
Covid-19 Impact
8,781 (73/95)
39~
64/I 4 39/95
8,781 (33,700) 64/14 39/95
TOTAL FUNDS 1/29,437 134,710 1,464,147

Incoming Resources Gains and Movement
resources
f
expended losses
f.
in funds
Unrestricted
funds
General fund 679,038 (236,056) (111,132) 331/50
Medical Research (54,000) (54,000)
Development
and Printing of
Online content
Booklets and (48/65) (~65)
Awareness
Activities
(17420) (I7+20)
Fundraising
Activities
(17494) (17J94)
Patient k.Peer, Education k.Support Events (26,061) (26,061)
679,038 (399,496) (111,132) 168,410
Restricted funds
Living with PH (73/95) (73495)
Covid-19 Impact 50,000 (10,105) 39J!95
50,000 (83,700) (33,700)
TOTAL FUNDS 729,038 (483,196) (111,132) 134,710
Comparatives
for movement
in funds
Net Transfers
movement between At
At 1.5.20 in funds funds 30.4.21
f f f
Unrestricted
funds
General fund 17&,8]0 423,850 (182,004) 420,656
Medical Research 250,000 (43,856) 43,856 250,000
Development
and Printing ofBooldets and
Online content 3S0,000 (62,934) 62,934 350,000
Awareness
Activities
80,000 (36,599) 36,599 80,000
Fundraising
Activities
50,000 8,599 (8,599) 50,000
Contingency
Fund
Patient 4 Peer, Education 8cSupport Events
65,000
105,000
65,000
105,000
1,078,810 289,060 (47,214) 1,320,656
Restricted funds
Living with PH 59,699 (50,918) 8,781
Breelib Project (47,214) 47,214
59,699 (98,132) 47,214 8,781
TOTAL FUNDS 1,138,509 190,928 1329,437

Incoming Resources Gains and Movement
resources expended losses in funds
Unrestricted
funds
General fund 437,594 (275,525) 261,781 423,850
Medical Research 53 (43,909) (43,856)
Development
and Printing ofBooklets and
Online content (62,934) (62,934)
Awareness
Activities
(36,599) (36,599)
Fundraising
Activities
14,462 (5,863) 8,599
452,109 (424,830) 261,781 289,060
Restricted funds
Living with PH (50,918) (50,918)
Breelib Project 15,915 (63,129) (47,214)
Lottery Grant 9,048 (9,048)
24,963 (123,095) (98,132)
TOTAL FUNDS 477,072 (547,925) 261,781 190,928

2022 2021
Land & Land Ec
Expiry date: Building
f
Other Building
f
Other
Within I to 5years
129,277 14,336 168,060 21,504
129,277 14,336 168,060 21,504