Chaiity rngl$tratlon numb•r 1120834 Company rn9istr4tion numb•r06030302 (England and W•l•$l ASH WALES LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 *ACIUPHXK• A18 2111212023 COMPANIES HOUSE
186
ASH WALES LIMITED LEGALAND ADMINISTRATIVE INFORMATION Tru$te H PrK4e Mr S w1"n$ K Thompson Professor G Mowe Mr M Crmlland Mr J Philknps Mr RM Spe MfSP K RelallK (Appointed 11 May 20221 IAFwinled 20 July 2022} IAFvointed 20 Juty 2022} Charlty numb•r 1120834 Comyny number Re9lstered offlee 14 Holtybush Rise Card lales CF23 6TG Independentexaminer IhBV Mited The Third Fk>or Lanknn House, Langdon Road SA1 Swansea V&lerfro Swansea Wales SA18QY
ASH WALES LIMITED CONTENTS Page Truslees report Independgnl exaTh¥nerfs report 12 Slalement of fmanrial acyils 13 Balance sheet 14 Notes to Ihe firwiciaj ststements 15-22
ASH WALES LIMITED TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AIARCH 2023 Th¢ trustees present their anr1 report and slatements fcff the year ere 31 March 2023. The financial slalemenls have been prepated in accordance ith the a¢C4)urfirrfJ KieS sel out WI note 1 to the financial statements and cofflpty with the charTty's Memorandum and Artic4es of Associatson. the Companies Acl 2006 and "A(xounting and Reporting by Char)tss.' Statement of Recommended Practice applicable lo charities preparing their accounts in accordance Ihe Financial Rewling Standard apPlub in the UK and RepuL4i¢ of Ireland {FRS 102)" (effective 1 Janu 2019}. Oblèctlv•s and actlvlti•s ASH Wales is the onty pU1C heatth charity in Ivaies w)Se wort is dedicated to tacling the harm arTrd inequalty caused by tobacco. Set up in 2007, we ar• an independent bothy working in partnership with olher leading bodits our sister organisations auoss the UIL (r mlsslon To a¢hieve a smoke-free Vlales by working frjr robust toba¢¢o conlrol politry. w(Kk lo raisè awaneSS of the heatth. social and e¢onomi¢ effed$ of smokn.ng by workJ"n9 wth COMMUne5. yourvJ peopk and partners acros$ Wales. We work on projeds. campawns arNI policy to 8th¥e a el.0ft in. and evenlual elimination of. the heahh woblems asstscialed wiu) smoking and tobac(y) use. Summary of the obiectlves of the charity set out in its governing document The objectives for whith the Charty is eStIShed are lo Serve and proiect the physical and mental heatth of people livirwJ in Wales who are those. in particular ixrt not exdv$i¥ety. pr&tising or likety to pradise ¢tgarette or other forms of smokb.ng by.. Advancing Ihe education of the public in Wale5 con¢emiThJ the effect5 of cigarette and other forms of smoking and Ihw"r effects on the health of the communrty and the individuals. Assisting. carrying oul. promoting and encouraging resear¢h into ogarette and other fomi$ of smoking and lo collect and study infornalion relaling thereto wth a ¥iew lo the publicalion of samè and the cofflrnunication ol information in oinnect)n therewrth to the publ and olhers haMrs a ilimale interest i) receiving such Infoall for the benefft of the health of the community at lar9e. Alerting the pukAic lo the dangers of tobacco use and lo seek lo prevent the disabilrty death which causes. Public benefft The Trustee5 have eomplied Mlh the duty in Seclion 17 of the Charths AQ 2011 to have due regard to the publi¢ l>enefil guidance published by the Chity Commi$sK. Activi¢S Cr key actlvltles . We ¢ommunÈcale the issues laling to smoking and tobac use WabEs We buikl effedive netwo$ Interested parties working in toba¢¢o conlrcl in e5 We prowde support and 8d¥(scacy to indMdua15 and projects in the toba conlrol arena, and to those who are not adequalety represented in publK heath Frfjlw Of pracliee We campaign for pubk health measures to protect the heallh of all people in Wale5 from the hanyb cause(I by smokn'ng and tobacco We research and develop poly and projects in the areas of smoking and tobacu ojntrol The Trustees ha¥t paid due reg¥d to guidance Is$ by the Chanty Commissitin in deoding what a¢tMlies Ihe charity should undertake. The m8in a¢liv"t$ undeftaken to 14Wther the charity's purpose for public benefft are noted throu9hoth the report.
ASH WALES LIMITED TRUSTEES REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Achlev•m•nts and performan¢• Si9Thfic&nt activities and 8chwmenls against0bdiveS Thè new Toba¢¢o Contrd Action Plan was offiu'ally launched in J1 2022 in support of athieving the endgame tafgel of a smoke-free by 2030 la smoking prevalen in adults of less than 5°AI. ASH Wales COlueS to play a pivotal role in informing policy development through cDllaboralion with We15h Government. Put4ic Health agencies, local health boards. smoking cessatKJn servKe PToMders a.nd other vested stakeholders. Key priorities areas have been eslablishing data and monitoring wotocols thal we can effectivety measure the rales ol change and identify trènds on prevaletKe, prty groups and smoking cesSatK. Specificalty, ASH Wales have provided evidence on illegal tobacco. youth smoknng and ¥4n9 and malerntty smoknng sefvKe$ to best infomi the evolution of the plan moving Iward. Additionally, ASH has contft"buted to a notablè expansion of smoke-free spaces wilhin hospital grounds, bèaches and %hools, all of whth have seen a swnificanl uptum in actmty. thhin mentsl heath units, we continue lo advocate frjr these siles to be¢ome smoke-free and have been engagèd with mèntal hÈaMh spe¢ialisl$ lo nderstand potential obslades lo implefflentslion. We cgjntinue to support the inuease of smoke-free publK sw$ Ihrough a Teview of internalional publtshed li(eralufe on the impad of implernentslK)n. Through Ihe Welsh Tot)acco Control Alliance <wfcA}. we j•ted for a l4f$al 'Hel) Me auit. hosprtal model, based on CURE Iottawa model. Thi5 seeks lo inslwjate an eqVrt8b starHlard ol a$S to an opl-out smoking ¢essalion servi¢es regardless rgf geographical bcab.on and has Ihus far bèèn p05itwety SUPF)Orted by the Alliance. The 1cA hèard from the Clift1 Lead of the CURE prosect vtherè the stheme has beèn successlully embraced in mancSter and conveyed the ¢hallenge5 to impmentstion lo tyjf CA slakeholders. Therè have been 9n¢an1 ¢harvJes within the tobacro &nd5¢? across e$ th the increasing availabilty and mathelin9 01 vaping PTO(luds io ywng people becomirmj an increasing focal pft1 in ihe pojitical and edLtjn arena. ASH Wdles have been alert and responsive to the evofving understsnding around these produc15 relaying the finJings of the m051 contemporary. be51 available ewdence on lowterm Impa.. reconciling the efficacy of vaping products 88 8 smkj.ng ce55ab.on tod whlsl also discouraging usage 8mong never smokers. Through our pJlicy and advacY work. we Ve s(¥t to influence politKal adion5 by Welsh Govemmenl conceming e<igarÈltès and in September. inviled resear¢heTS of King's College London,. the lead aCadern body for the recent independent repcKt on vaping to present their ewdence at our Cross•Party Group. Following thi5. ASH Wales has continued lo press the Wd5h Govemment lo adopl a prOporbote and meaSUd approach lo the regulation of rigarette products in Wale5. Our data gaihering exercises continued apace commissioning a NEMS SLW for both athjlls and young people Iramed around illegal lobacco. The suryey provided a rich vein of infomation detailing responses that provide a national patchwork insight on the prevalence and availaknlity of ilal tobacco. Our annual YouGov SueY titled 'Risky BehaviouTS' was conrEi¥ed lo better understand tobacco's relationship with other areas of addiction and assoaated behawours. The headline resuhs were rèlayèd to tIsh Govemmenl and our partners within the CA to affirm Publ support for IAlsh Govemment aclity)$ within the adopted Tobacc1 Control Strategy. ASH Wales suttessfvlly developed and 8n Ilegal Toba1 tr8inin9 package lo enforcement teams, tradin9 Standards operatives and efjucalional lead5 throughout Wales. Adopting a mutti•agency apprgach working dosely with speualis15 and experts in the [d, the Iraining Corn"r messaging froTn a public heawh. enforment and legal perspective in approaching the proern of lIgaI Tobacco. Feedback and receptiveness from trading standards offiuals was resoundiThJty positive Wbth a too*ii and stored upon the Trading Standards internal database for fvture reference. Our campaigning took w acute fo¢u$ M ntaI he01. the ¢o$t imF4i¢atw$ of usin9 loba¢¢o produ¢ts and raisin9 awareness on the impacvaccessbilty of illegal tobacco and rts Pfofoundty hamrful effects on young people.
ASH WALES LIMITED TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 WorkiNJ in partnef5hip vrith Belsi Ca¢Jwaladr UnNer&ty Heallh Board, ASH Wales delivered a piomolional and awareness campaign on tobac in North CTeatirrfJ a suite of ysical and dtgital campaign assets lo support pU1C engagement. The primary aim was to drbve pU1C awareness ol the ilkgal tobacco market. highlight the heallh impact on nMnitieS and signpost to the ¥rfmynNsed repting channel. M) Its. No Buit5. This entailed the ¢reatson of a COMphenSI¥e advertising Campon coverin9 paKI social fidIa, digital radio advertising blasts. newspaper advertorials. oul of hom& poslers. s1n9 vanues and local authonty sites. ASH Wales. in conjunction with Trading Star3¥d$ also held putrAK engagemenl days- emphasising the importance of reporting iuegal tobacco whSt gathering InlellvJen¢e fw local enforcement team$. Our a¢b"vities on 'National No Smoking ()aY sou9hl lo in¢rease larenesS of this llagship day in the calendar year persuading ardent smokers to summon the stren9th lo quit. UndertakiThJ a broad range of activities. we secured prominent site placements h05WI settings wovithn9 distribulirrfj branded re)Ur in¢hJdAIg fadsheets. z4ard$ arKI FAQS. The event also saw engagement in the polilical realm hosting a briefing at Ihe Sene¢Jd MS V0ed their support for tyjr campaign - doojmented through social media channels hotding our 'No SmokJ"n9 Day, placard. Messaging was cOM"ne to raise awareness of ihe COMatlnaI harms ol rnental heallh and $nvJktrrfJ. We engaged with Admiral. on¢ of Wales, bwest employers, and provwjed dwJita educational webinars to staff on subjects in¢luding Mon heahh snb)ing. vaping and ¢annakns g>us¢. Our winter ¢ampaign 'Swilth. Quil and Savè. focussed on addre$$ing the cost-of4Mng crisis and the potential implicatitsns for hardened smokers. The me$sagin9 and assets. developed in landem with Cardffl Money Service, provided online toc4s and mmey wheel$ to enable those fa¢ing financial hardship lo a¢curately assess the true cost of their habit. Stopioetober received a soft laun¢h in 2022. rnifforing the mpaIgn me$$aging delNered by our sister organisation, ASH UK. Piimarily uNising drtaI channels comkn.ning new and èxisti)g graphics, traclion with this ¢ampaign was overshadowed by events vthin the polit1 realm but slill achd nat)nal exposure through radio interviews and regional pres5 covertye. ASH Wales continued to devekjp waningl partnerships wilhin the educatifmal sector through support and resourr*s fof our smoke-free school gales inib"atNe. This has been lurther enlren¢hed through extensive engagement on Ihe issues of youth vawg which exist as a present and endumg concem. ASH Wales have secured funding to cultivate an educational resource and host training webinars for lea¢he, pacents and lo¢al service woviders to distil the curient understanding around pIng woducts and PFOVKJe on9oin9 SUPPOrt on an individual level. The exeruse is also intended to wovide useful data capture around Ihe emergent tren<J$ of vaping within schools and hdp to inform future authority responses. The currènt $tatisti¢s in Wales Smoktng is still the leadin9 Cau of preventable m health and premature death in Wales. Figures from the National Survey lor Wale$ 12022r231 indicate that around 13% of aduhs in Walès arn smokeT5, and those living in our more deprived communrties are muth likety to smoke than in the least deprived areas. The impact of tobacco use is a key Por1 ol the deep-rooled health inequalrfR5 in Walps. le5. smoking is the leading cause of weventsble death. ar in 2018. around 5,600 deaths in people aged 35 and over were attribuiable to 5mokirg {Pubk Heatth Waks. 2020. Smokfrn in Wdles . Tr•ating smoking related diseases also has major economic impacts. costin9 the NHS in leS an esb"mated £302 million per year. lfi Wales, 15°/o of pregnant people are recorded as smokers at their inthl a55essment, which is known lo inuease the risk of complications during pregnancy and beyond such as low birth weighl, pmatUre birth and stilbirth Matern and birth statistics.. 2021 . We know that the majority of chiklren do I1 smoke. however 3% of 11-16 years olds identify as curient smokers. and this rises age with 7.5 °A of 1&16 year obds currentty smoking in Wales {SHRN 2021122},
ASH WALES LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Progress has been made, however, there is a clear need lo irKxease Ihe pace of change. buikl on arKI accelerate existing inteThenb"ons as well as deliver new initsali¥Es lo tsckle smoking. Modeling by CRUK in 2020 rndicales Ihal. rf current actions continue. Wale5 will not reach a smoke-free fvture until 2037. The ffK)delling also expects that the UK'S most deprived SES group5 will reach smoktrfree mu¢h later than Iheir beast deprived counterparts. ASH waes is committed to ensuring no smoker is lèft behind. Key Achl•v•ments In Wal•s To¢¢0 Control Polielès and Ra9•110 New Tobacco Control Strategy for Ylales: ASH Wales has played an integral role across a speLlnn of workstream5 m the delivery on the new Tobacco Control Strategy for Wales. ASH Wales's Ma calls for Xons Ire to ensure: Robust data anatysis Afocus on action aaS thal have the mst impacl on prevalence &Jpport for a systematic secondary care cessation service Clarity over the use of E-cigarettès as a smoking ce$salion lool . Urgent need to assess acce$s to services by WUPS Data and monltorlng PHW has commenced work to improN dats ¢olbdion analysi$ induding: A predictfft model for smoking prÈvalÈnce whh will Impro the understsnding ort tnterventions. Ilappirtg Ihe eharacierislics of smoker and ex-smokers lo infom larted inlerventKJns. Persona insights to infom the development of SerceS and CommuntionS. An evaluation of smokin9 intervenb.ons A revivw of smoking ¢e$$ation 5UPF#)rt lo pregnant 5mce Smoke4rÈè Environments Implemethon Group ASH Wales hosled the Smoke-lree Enyironrnents implementation group. attended by Welsh Govemmenl and Trading Standards parlners. The workstream was dmded into activn areas.. the implementation of existing legi51atk)n and the explor81ion of additional smokepfree spaces. ASH Wales showcased a briefing paper that defined prioiity areas for introducing S)ke&free Spa.. ¥wlh parttCLdar attention given for impact and e85e of implementation. Slte identffications inthded Higher and Further EdLThtion, Beache5, School Gales. Social Housmg and Pubhc Transwt Areas. ASH Wale5 was lasked wth conducting a vieW of smoke-free hospitaL8 legislation expknring Ihe suiiability of smok&lree spaS within mental heahh units with an acute focus on vaping on hospital grounds. ASH 419 are in the process of developing a policy ath.on an to support the impnKIn of thèse mèasures. lIgaI Toba¢¢o Bullding aane$¥ 'No If$ No Butts.. was extended Ihrough 5UPPOrt of Public Heafth aThJ Belsi Ga¢hrnlladr Univer5ty Health Board lo launch in Norlh Wales. The campa•3n had defined obiectNes lo deliver a short-bursl higltenSity campaign u%ng well defined behavioural focused SsagIng - to encourage communty engagement and increase report5 01 illegal sellers. The key obpdr¥ts were lo: Redu¢e willingness to tyl bwy illegal tobacco Challenge soeial nom)s around purth3wsa of ffiegal toba¢¢o Reinforce uiminal perceptions of ille9al tobacco seller5 E$latrAi5h reportir¥J pathways through the No Its, No Butts website Activities combined community outreach, press coverage, muttimedia advertising and partnership working to maximise both pubti¢ and slakehdder en9agemenL Onknne anatyti¢s shved a con$Trderabk Inease in traffic from norfh Wales as well as engagement wrth dwjilal adtiSINg a55el5. The number of aclionable reports r8ceived from norih Wlales increased by more than 3% during the campaign period compared to prewous months. The web actmty, community interaclion and in¢ase in reports demonstrates the ongoing need for the service, cofflmunty Inte$1 in the i55ue of illegal tobacco as well as providing a rt¢h vein of inlellgence lo be shared with Trading Standards enloreth team
ASH WALES LIMITED TRUSTEES REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 Tralnlng iniliatives ASH Wale5. in parb)ershy with Lrtyeton & Murdoch were commissed to desvJn and deliver trning on illegal tobacco lo trading standards officers across Wales been January- Marth 2023. The aim was to delver up to 4 webinars fo¢yJsed on: Fact-based ovemew of the key issues facing the agenoes tO¢1j iwal loba¢¢o Industry expert wesentakns on successful enforcement techniques TangFble Case studies of serlures arKI doSU$ A panel of additional experts ft>r detsded que51h)ns Insights gathered from the No Its No Butts portal Training was segmented 10 regions whi¢ supported the l•amir¥J environment and devek)Fd a collaborative understanding of challenges, issues and o)ncems within a localised context. Four Wenar$ were Set up. two in-person events in StAsaph in North Wales and Newport in Southeast Wales and webinars. A total of 97 offi¢¢rs attentjed, whi¢h 1$ an estimd two thirds of all tradin9 $landards officers in Wal9$. Thi$ demonstrates the ÈffeclivÈness of thÈ engagemÈnt techniques and hh bÈl of interest in the Ilegal tob8c¢o agenda. We have long ¢ampaiyned for Yater ¢olabwalion ac¥L)ss enforcmenl and publi¢ health leams to adopt a Unffjd response to the thal of Al1 tobac(¥). Publi¢ Healih Iwalesl ACT 2017 ASH Wales responded to the Welsh Grnment quesknnwe on Part 3 of the 2017 Act. and ils outstanding ¢h8plers. Our response ouuined key recommendations.. Provisions for a retail register should be realised in Wales. to wnpTo¥e.' e(Jcalion, ¢ommunication. accountability. and enfofcemenL Improved funding foi Tradin9 Standafd's leS Implwnenl le9islatiM on the handing over of tobac and nK>)tine Pr0cl$ to person's under 18. ASH Wa$ engagèd wth Cwm Taf Morgannwg Univwsity Heatth board over concems Ihat smowfree legislation is not aayS adhed lo on hosprtal 9round$. Con¢ems were raised over enforcment, desprte ample signage and messaging. Smokfrfree hosprtal grounds is an area we continue 10 5UPPOrt. e5peually with Ihe lorthcoming plan to implement smoktrfree ment81 health ASH Wales continues lo suppxt Ihe implementation of Othslanding chaptW5 of the PubJK Heallh WalesAcl. Cofflmunicatlon and Campaigns This year our campaign messaging had a con5CiOU5 focus t)n the environmental irnpact of $rnoking. children, reducing inequalities and ernphasising the true c1 of $mokirvJ. Our main cal to action was signposting lo the national stop smoking semce. 'Help IAe QLMr. World No Toba¢¢o Day On 31si May 2022. ASH 15 Jtyned the IAknld Hèamh Org1$&t10n in math.ng IAlidd No Tobacco Day with the campaign focussing on the environrnenlal impacl of $mong. Conlenl reYe pertinent da on plastic pc4Iun, toxic chemicals. deforestation and animal livdihood a¥ ggnificantFy impaded by the harye5ting of lobaceo. A so¢ial media briefing pack was developed and di55eminaled to all our partner5 and stakeholders and was rther supported with a press release to 1 natnal outlets and prominent supporter of ASH Wales, John Griffiths MS, lem*ng his vocal support. stopioetobèr Oclober marked the inaugwaiion of the SlcyO¢Xobew2022 campaign; primarly through digital engagement addressing the cosl implralions of 5mokn.ng therred on the c05t-of_h¥ing crisis. A partnership was fomied with the Money Adwce Bureau as a conduit for physical and drgrtal ¥esources that enables seNce users to ¢alculate the true st of their smong habit5. Additiondly, the campaign Pfo4ryded referral pathways to 5mkin9 ¢essalion services namely, 'Help Me Qurt.. AM materials remain d(vlOaab1e the Ash Wlales website.
ASH WALES LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2023 Social media presence and engagement was particulaty stron9 on Twiiter bul lluctuated on F?¢eÈk. ASH Waks. Twitter saw a 95% increase in impress)n$ during slow"00t. ASH Wale$ engaged with a spedrum of stakehohjers campaiw tscililalor5- lotslh'ng 142 peopk supplied with campaign messagirwj. links. and dcr•mloadable resowrE5, such as printable posters. arHI temporary email Sl9nalures. These u)nlads included." PHW Ilnc Heamhy Schools) Council Mem$ Charities Housing Asswations Fire Services Police Forces . CA Members (2n Senedd Members1741 11 is enwsaged that 2023 will wesent an opportunty to gain a strorw fooihold through c¢n¢ept familiarity and established methodolc#Jy of supp)rt from our parlner No Smoking Llay 2023 The naltonal campaign focussed on quitting can be benef1 for ow mentsl heallh pla¢iro emphasi$ on stress level$. anxiety. and refefences to oiher mental illnesses like depressn. Our appioath was lo challenge misconcepltons about smoking as an eflective suppressanl of mental he4th ¢onditK)ns. Supported by the most contemporary research on associated behaviours. campaign resources and assets were aPPfovÈd by the RCPH and Prolessof Ann McNeil ol Ihe NatKJnal Addic Centre al "n9'S Cole9e. London. We launched a Senedd pop4n ent attended by 20 Ms's indudiny the Heamh Minister, Dekwty Heahh Mini$ler {who spearheads the tobacco strategy for Wales}. and Shadow Heamh Minister who endtsrsèd thè campaign. In addition. the Ch1 Medical Officer for Wales showed support by publishing a ktter of ernd0eMent. The event prowded opportunity to appraise the Senedd on the full scope of our work.. elevab.ng the profile ol loba¢¢o control in Wales Ichielty around e-cKJarettes wthin stop smokirKJ services, and the introdl.0n of a toba¢¢o Iwl. A nicotire replacemenl gukle was devised. with a IS on relationship betrween mental heatth and smokin9. The smoking and mental heamh nicotine replacement z-¢ard was produced and di$seminated lo Healih Boards across Wales. Outreach events at Morriston Hosprtal and Grangè hosprtal wer hosted to SU518in a Msual presen¢e on No Smoking Day aThJ was sUppd thro a rndio advertisement a¢ross digital streamin9 servtts Nationwide. Stopping Smoklng Servl¢¢s ASH Wales continues to support th0 warfing lo atxess Stop Smokn"n9 Semces. Wrth Mn5iStenl engageffn{, we are aCvelY Involved in new pha$es of digital seN¢e$ irnovation that seeks to capture hard to reath smoker demographi¢s and improve all round h[[tIOnalty. We ¢ontM)ued to prwde referral patlhvays to the Herp Me Qlmt seNice with more 4,0 diLthrough from ojr online webpage duiing this year. Smoking and Children ASH Wales has delivered In-perSc talks and assemblies lo more than 1.fKKI s¢h¢4)I children in Wale$. The talks cover a range ol subjects tadofed to the age group including smoking and heallh. illegal tobacco. vaping arHI the environmènt. demand for educatTron yisrts ¢onswenty demty)slrate5 the wnptsrtance of preventslive work, e$peaalty wilhin the education sector.
ASH WALES LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 V8ping has become an incTrasiThJty th)minant topK thIn education with no ¢learty defined, uniforn authority fesponse. ASH IreS has extensNely engaged wth Healihy sth0S 0ratOrs, Health and Wellbeing ordinators, school nurses and local aulty leads to develop suppori pa¢kage lo address this resource and knowledge defi¢il. ASH le$ sutte$5ftthty secured lunding lo produce a st$ of webwiars as part of an edu¢alional source pa¢kage that support parents. educators and 3$$0¢iates in addressing the ri$ing popularity of vaping produ¢ts. Smoking and the Environme Port Eynon in Swansea berne smoke-free on 27th 2022. ASH Wales celebraled the change by welcomirrfJ Knelston Primary Sthool lo take part in some beach actb¥iknes.' creating art. iittef pithThJ. and di5cussiThJ why they support smoke-free beaches. New signage was designed and erected at Caswel Bay. Langland Bay and Port Eynon as a further expansion of smokè-tree a¢h inrtiatives. ASH Wales has established key rdatKJnships with Keep Wales fidy, We15h Beach Managers and other local authority figUhead$ lo en¢oufa9e further locations lo embface the scheme. Ash Wales presented at the Welsh Beach Managers rneeting tp showtsse the benefil$ of bewmiThJ a smoke-free destinaiion. gdance on expèdrfing 4)Pm7fdl and refrr lo allj"on•l support availab online. Smok¢vfree Hmpitstss Healthcare professionals have ¢onsislentty letthed that new legEsl0n on srnoke-free hospital grounds has not been uniforfflly embraced. ASH Wales WIN keep under ob5ervab.on adherence lo these measure$ and seek expansion wrth thè launth of smtsk&free mental heallh unrts. In support of Ihis. we have provhled a tonsuhalion response IA Smoke-free les} ¢alh"ng for an assessfflenl of Ihe new smoke-free be9islabon lo m$0 9ffI¢Y and compliance. Smok•4ree School Gates ASH Wale5 conlinue lo deveb)p the Smok&tree S(ool Gates I18tt8 wilh more than 20% of schools ntsw ¢onfirffled signatories to the scheme and have remained iesF#)nsive lo Tequests for resources from s¢hool$. ASH Wale5 dispalched Carnpan branded water bottles, sport5 bag5. fact sheets. and posters lo Ihose reglstered. Posters and fact sheets around vaping, cannabis. and illegal tobacoj were aL80 delivered lo every secondary and ¥l-Ihrough schocds in Wale5 (129 scknols). Ash Wales has actively engaged with fttrther alK)nal institutM>ns and Nwational training colleges to pmide onsite posters for Iheir smokn'ng shelters. Our Prnlesslonal 14etrworks ASH Wales works in partnership with a number of leadin9 hgalth I)dS in ltsle$ and its sister organisations in othef parts of thè UK sharing besl PTadKe. legi311 charo•s. researth publicions expknng n•w melhodolo9res of en9aging hard to reach. pr11ty groups. We proM¢Je third sedor leadehIP through the Wdlps Totsa¢ Control Alliance (WTCAI and Wabes Tobacco or Health Network HNl. CnJ¢FaltrM. we bring partner5 together lo support progre55 and ensu the views of the alliance are represented to the Tobawo Control Strategy Board. By CwrdinatW these groups. ASH Wales is able to inlluence deCiOn makers wtth the barthiThJ ol erninI and re5peced ¥tyces acTOSS Ihe sector including Cancer R&search UK and Biili5h Heart Foundatbon. wrcA consists of more than 20 profess1 aNI voluntary organisations and is the onty indepÈndÈnt think lank t1edicated to issues relating lo tobacco control. The alh'ancE is a unffied ¥0e and powerful 5UPPLWter of a¢tion5 10 reduce smoking rates and take up. ASH Wale$ continualty keeps the alliance updated with devekjpffents on ihe tobacco control landscape and has sent briefs reL*"NJ to: a tobacco levy, the recent Khan Review, King's College Vaping report. smoke-ftee spaces updaie bulleiins, ASH UK youth e-ugarette data. campa¥Jn a5seis. and the prote¢lion of h¢atth policy in relation to lobacco industy.
ASH WALES LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 Ash Wales hosled a meeting to tra the fijlure yjitical discussions atrJut e-ogarettes, ub'lising the most contemporary and relevanl data scyjrces. Identrfying that recenl political discourse was discuNve from the Tecenuy published edential ¢ondusions, Ash Wales sought to estatAish a unffjd starKe among CA members that was balanced and proporb"orte.. • Disseminated a b'meh'ne dcKurnentsng the pjlitical disuJssM)ns electronic cigarette activities and hi9Nighling miscorrelation with emerging evidence. Produced and circulated a briefing paper. which oullined.lalesl ewdence on vawg - substantiated by the ASH Smoke-free Survey, OHID Independent Report and latest Cochrane UFJate. Crealed a joint CA letter in response to recent wmments by the FM. aif¥ming that We$ takes a more 'b4anced' policy wroa¢h lo vaping. Convened in March 2023. our latest 1CA meeting centred on a presentation by Dr Louisa M)lan. Head tsf Data Science al PHW. who presented a ¥1 of data to Sup[ the Surveillance. moniloring and understanding of tobacco use in Wales. This review is a Comp{ent of Wales, Toba¢¢o Control Strategy, and an area the Aliance supported when the strategy went lo ¢on5ultatson. The presentation 8llowe(1 the Alliance to revRw cuffenl datssets in Wales. and how they can be improved. Data driw duster anatysis was appld to the N#tn81 SuNey lorwales and grouped smkers logelher who hJ similar tharacteristTh. Thi5 an•"5 was wn to better eTsnd characteristics of cèrtain groups of smokws. The rewÉw concluded areas of expansion to erwpas5." Improve Ihe admTrnistration of data cdlection within sperific seltwigs {Matety wards and HMQI Exlend data colledion to new avenues (time to lalk surveylKantar ser¥ices) Apply the data duster analy$b$ to the latest SHRN data sour( The meeting also comprised ol a presentation from ASH. on thè fdl out of the secondary smknng Cessa1Y1 System that is being18unched in Wales (the Help Me Ouil Hoswtal Mcrflel) eluudating on.. • model slructure • b"me$cales and rollout • i¢Jenbfying successfijl pilolsfirtem8tthal CThY¥WrisLs It also provided an opportunrty lo express feedb¥k gamered from heallh bo¥ts aThJ the challenges they foresoe in yucce$sfully Knplementing the model. Cross Party Group on Smoking and Health A meeting of Ihe Cross Party Group on Srnokng and Heahh was held in Novembe¥ 2022. Tha focus w8s'. E- Cigarette5'. An Eeft¢¢ Update,. Ovef 80 stakeholder5 across Wales and the UK attended Ihe meeting. The meeting heard latest findings from the Independent Report, conducted by lfjng's College London, and ¢ommissioned by the Office for He1 Impr0Ment and Disparth"es (OHIDI. The meèting also laYed the latest Cochrane update on frc4garettes wrthin smoking Ssa110n, whh found high certainty ewdence ol efficacy within quil attempts. Recommendations off the baGk ol Ihe meeting were Sent to the Senedd and Welsh G0mm officials inted Tobae¢o Control policy. It also provided an opportunrty for ASH Wates to relay rt$ pclicy approach lo vaping with a reading pack (briefing document) orculaled tt> all attendees, which delaling vaping Stals in Wales. latest ewdence IUK-wide) and key discussion pTh'nts. The event èngagèd Members of the Senedd lo hear Ihe latest evidencE and updates (King'sl Cochranel. vthile providing a to voi¢e their own )rm$ (i_e. $nrOnmen131, youth and prevalence). Attendees hèard ffirsthand accounts from how heamh PfowdeTS are dealing wrth vawng IgNen a lack of a consistenl policy approa¢h in Wales). Recommendations resulb"rwJ from the CPG were distrbuled among Stakeholders including Welsh G¢)vemmenVSenedd members. Flnancial review The income ol thè charity Unted lo £320,94312022". £301.6811 of whith £5.108 was unrèstricted (2022.. £130}. The charity made an overall surplus of £39,162 for the year ended 31 March 2023 {2022.- QS.5751 of which £4.613 related to an unrestricted surplu$12022: SLwplus of £1301.
ASH WALES LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 ReseN•s poli¢y The Trustees rewew the organisaiion'5 Reserye poliry on an annual basis as part of rts future ptanning proGe55e5. ConsKlerations are made in accordance th the be51 pracke apsNoach sel out by the Charity Commission's guidance CC19. This recognises the need lo hold adequale free reseNe5 to ensure the prole¢tion of our Cre aclivitie$ in the event of an income shortrall. Our incorne is wmarity generate(I through grant fvnding which can be svbied lo volalility in the ctsrrenl economrc c*"mate. The Tlustees will keep Ihr5 under re9ular review and act decisively when acts.on is required. To serve business Continuity. the Trustees feel prudent lo ¢)perate wth no less than 6 months of re$èNes wrfh a maximum value of 12 months reseNes to be held in ihe event of unprecedented ryrcumstances. This is with the viow lo ensure greaier flexiblity and adaptalion to market co1111$ through the wovi5ion of workn.ng capital. It should be noted thai a reserve surplus was recorded in the Lgst ffinarKial year as planned a¢b"vilies we ¢onstrained by Ihe pandemic and rts effect on business practKe5. The Trustees have agreed this surplus should be allo¢ated for investment in business expansion and de¥ek)pment tn Ihe currenl financial year wllh reserve le¥e15 to be nofmalised within t"S expendrtwe period. The charity has reseryes totalth.ng £395.659 as at March 202312022.. £356,497) of whith £286.420 relate 501ely lo unrestricted funds {2022'. £281.80n. The free reserves of the tharty as at 31 March 2023 totalled £286.42012022.' £281,807). Rlsk Manag•m¢nt The Trustees have th'mate responsknilty far managemenl of the organisatA)n's risks. The impacl of Covid-19 brought with it a peiiod of UrrtainlY and change and as part of its good govefnancè the Truslees have considered widè rang8 of areas that could affect the lulure ofASH Wdlès. The Tnjstees have worked with staff to put in place meaSUS to secure the future of the Organisath. Change$ to the registef affj agreed at every quarterty meeting.
ASH WALES LIMITED TRUSTEES REPORT IINCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Plan$ for firture period5 Ash Wales has cornmrtted to a number of established workslreaffls armed al maximistny toba¢¢o control adions and mininise smokin9-related harm and Inequal&$ through1 202>2024. This will encompass a broad spec1rum of activrties in which Ash Wales VAI a$sun a kad9 role in deli¥ery, activety supporting cross-sectorlcross- organisational cdlaboration and lend our expertise in the fuffilrnent of pdi¢y devehpmenl, service innovation and pioneering rvJearch Jndertaken by extemal parts. These activ5 have been agreed in prinopl• wilh ow primary fundws aThJ wil shape our Priore5 for 2023 as below to.. Support national $trat•gles to achi•v• a smoke4ree Wal•s Structured engagement with Ihe Tobacco Contrd Strategy Board Expanding network of communication and influence invoknng third sector organtsalk)ns. mterested parties and local ser¥i¢e providers to cascade best pradice, challenges and opportunities Strèngthening eng8gÈmÈnt wrth Nah"onal Health ser and Public Health leS focu55ing on tsrgeted ath.on and refining toba¢¢o ¢ontrol implementalion Engaging ar apwaising polthal aclors re#th)rang e¥en¢¢-based approa(es to tobacco control rnea5ures Facilitating the Cros>Pkn Group as a hide to present sh¥ed bamings, latèst developments and tracking policy development across the political Spectrum LeveTa9e the operatlon of our professional I01k$ to examTh dats trends, wbli$hed re5e¥rth and behavioural indicators to develop effectr¥e. practical soluinS. Support a¢tlon to rndu¢e toba¢¢oq•latsd In•qualltl•s. Champion the need for addilional targeted support for disadvantaged groups of smokeTs ulih'sing localiyed and national daia sets To ¢reale and tailor mu"eI3 behaviour change ¢ampawJn$ •ngaging with Wel5ed Smokers who afe olhèmise hard to reath. Construct a case for actK)n through cdlaborab.on with MIthvs. mental health professionals, debt advisor5. drug and alcohd semces, soryal houyng wwders and hIgFnsk ywn9 adLdts that attenues smokin9 prevalence within known. at risk cohort5. Supporting action to •nsur• •v•ry smok•r has the support th•y need to quiL Engagement wth the Implementalion group c4Jnvened quarterfy. To utilise our nefvrks to thampion the expans of NHS preVentn Servi5. To create and distribute effeetNe phys1 and digrtal resourcos Lrtdised by our stakeholder5 and delivery partners, e5peryaly wilhin NHS smokn"n9 cessa1Tr sefye$ Share data insights and ialest contemporary research am$$ our $lakehc4Jer that address mispprceptions artsund harm reduction. ContribLrte towards the ongoing devekjpment of Wrated 5er¥ices for smokers irKluth'n9 digltal accessiNty Work to optimise toba¢¢o related M9tionS. Promote Ihe understanding of existing gulationS in a mulh'_a9en¢y pathership Define best praciice approach through intelpratbon of nalK)nal survèy data into prevalence and attbtudes Entrench supporl for enforcement teams by creating a suiée of resources. wrtual training and Mdeos. Rdlout a campaign for nat31 ac*"on to SUPFOrt kjcal enforcemenl. inc¥ease community awartrness and promotè reportin9 channels Support infomalional exchange with ow sister 0rgantsa1S ASH UK and ASH Scouand lo ensure track and trace data define5 location speiific infmti)n. Promote wothng wlth partners across Euvope and the UK To ensure legial)n in Wale$ thres with UK legiation specifically lo reduce tobac£o availabilty and attra¢tiveness. To build the case for converging pdicy apwoaches on raismg the age of sale. pollLrter lekny and quil messagingth&alth waming on packaging. 10-
ASH WALES LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Struetuyt. governance and m•nagement ASH Wales became a cornpany limrted by guarantee without share caprtal on the 15th December 20C6, company numbèr 1120834. ASH Wales commenced trading on the VApril 2007. ASH Wales Ltd was sranted chanty SMUS the 13th September 2(K17. charity nwnber 6030302. The goveining doojmerts olASH Cymnj Vlaks are the Memorandwn andArtide5 ofA550ci?tion. The registered offKe of the tharrty is.. 14 Hollybush Rise Wales CF23 6TG The trustee5. who are also the directors for the purpose of c4Ynpany taw. aThJ semd during the year and up to the date of signalure of the ffinanoal statements were.. H Poole Mr S lkin K Thompson Professor G Moore Mr M Cridland Mr J Phillips Mr RM Spèar Mr S Price K Rel1k (Appointed 11 May 20221 IAppointed 20 July 2022) (Appointed 20 Juty 2022) R8cnwtm&nt and apntm ollnthe$ The Directors of ASH Wales Ltd are the Trustees lor the tharrty ar arn referred to as Trustees IhToughout this report. The Trustees fomi the Boar(J of the company. whith meets at least four times each year and whi¢h sets the Operational and Financid Strategic Frnmework for the company. The Board elects irustees. induding the Cham)an. Trustees are an Induct padl in line wAh Charities Commission'$ guwjance. Oryanisational Structur• The Chief Ex8culive ofASH Cymru Wales is a paid member of slaff wtho 1$ responsible tor the day40 day operation of the organi$all. TMthin the Strategic Fram*ork sel by the Bo¥d. and is accountatAe to the Board. The trustees report wa$ approved by the Board ofTNstees. Mr S Wi¢e Trust•• 27 November 2023 11
ASH WALES LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASH WALES LIMITED I report lo IhÈ Iwslees on my examinalion of the finanaal slatemenl$ ofAsh Wales kn"mrted (the chartyl for the year ended 31 March 2023. Rsponslbllltl•s and ba$1$ of r•port As Ihe charity Iwustees of the CANnpany land also its dyeclors for ihe pulSeS of company law} you are reswnslble for the preparation of finanual statements in accordancE with the requirements of the Companies Act 2006 (the 2006 Act). Hav9 581isfied my5eW Ihat the finanoal Stslemenls of the charity are not roquhred to be audited utvjer Part 16 01 the 21XJ6 Act ar are eligible for independènt examinalitin. I report in respe¢t of my examination of th8 chanty's financial slalernents ¢arried out under Se(a 145 of the Chanires Acl 2011 Ohe 2011 A¢t). In ¢arryin9 Out my examination I have followed all the appkcable thre(onS gwen by Ihe Chatity Commission under 145{5llb) of the 2011 Art. Independent examlnerfs slatement Since the eompanl5 gr055 income exced £250.CKXI your Èxaminer must a member of a bctyay listed in section 145 of the 2011 Act. l oJffiwm that l am qualffd lo undertake Ihe èxaminatKx) becausè l am 8 mèmbèr of the Association of Chartered Certified Accounlanls. whK* 15 one of the li$te(I l)odie5. I have completed my examinalion. l (tmthmi Ihat no matters ha m Its ry 8tteth.on in connection th Ihe examination giving me cause to bd¢eve thal in any material respect.. accounting records were noi kepi in respect of the charity as required by 386 of the 20ChSAd' or the finanoal statements do Mt accor(F th those records.. or the financial ststernenls do not comply wth the accounb.ny requIrnentS of se¢tion 396 of the 2006 Act other than any requirement that the accounts gr4e a true ar fair which is nol a matter considered as part of an independent examination., or Ihe ffinanoal ststèmènts have not been preparèd in accordance with the methods and prinaples of the Statemènt of Recommet)dèd PractKe lor a¢counkn"ng and reporting by charities app&cable to charities prepafing thetr accoun15 in x¢¢Ydance wilh the Finarla1 Reportin9 Standard applicable in th• UK and Rèpublic of Ireland IFRS 1021. I have no conwns ar have c4Mne across no othet matters in n[lIOn wrth the examination lo whi¢h attention should be drawn in this report in order lo enable a proper urNlerslantJing of the financial slatemen15 lo be reachèd. Mr Rlchard N Chapplè ACCA The Third Floor Langdon House, Langdon Road SAI Swansea Waterfront Swansea SA18QY Wales Dated." 27 November 2023 12-
ASH WALES LIMITED STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 3f AIARCH 2023 Unrnstri¢ted R•strk¢•d funds nds 2023 2023 Totsl Unrnstrl¢ted Restiithd funds funds 2022 2022 T¢)tal 2023 2022 Note¥ Income from." Charilable ath"vrties Other trading activities Inveslmenls 319.230 319,630 301.$51 301,551 100 100 1,313 1.313 Total income 320.543 320,943 130 301,551 301.681 Expèndi1• on: Raising fvnds Charitable actieS 2.920 278.366 2.920 278.861 4,538 271.568 4.538 271,568 Tolal expen(ture 495 281,286 281.781 276,106 276,1 14•t incomellexpendlture} and mov•m•nt in funds 1951 39.2S7 39.162 130 25.445 25.575 Reeonclllatlon of funds: Fund balances at 1 April 2022 281.807 74.690 356.497 281.677 49.245 330,922 Fund balances at 31 Mah 2023 281.712 113.947 395.659 281.807 74.690 356,497 The statement of financi actMis indudes al gains and lo$ses recognised in the year. All tr#))rr* and expenditure derive from continuing act1w1. 13-
ASH WALES LIMITED BALANCE SHEET ASAT31 MARCH 2023 2023 2022 Currnl 4¥uts Debtors Cash at bank and in hwd 12 $0,432 365.364 24,694 337,299 415.7 361.993 Creditors: amourts hNing due within one year 13 20.137 5,496 Net current assets 395.659 356,497 The funds of the ¢h•rity Restrided income fund$ Unreslricted funds 15 713,947 281,712 74.VJO 281,807 395,659 356,497 The company 15 ented to Ihe exemplion the audit reqU1ment contained it) seCtn 477 of the Companies Act 2C(J6. for the year ended 31 March 2023. The directors acknowledge their responsits"lrties for c9 with the rewirements of thè Companies Act 20( with respect to acoJunlin9 records and pparatIon of finanoal statements. The members have not requiiet1 the compy to obtsin an audrt of ils finanryal $tatem•nts for the year in qu•$lion in accordance wilh section 476. These finan¢wl stalemenls have been prepared in accordance rylh th9 prNsKin$ appli¢abte to conp?nigs subjecl to th8 small ¢ompanies ¥egime. The finanrA¥I slalements were approNed by the tTUStees on 27 November 2023 Mr S Price Tru¥teè Company registration number 06030302 (England and Vrf$) 14-
ASH WALES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2023 Accounkng polici•s Charity infommtion Ash Wales Limited is a private company limited by guarantee incorprnted in EnglaThJ and Wales. The regisleied office is 14 Fb)ltybush Rise. C¥diff. CF23 6TG. Wales. 1.1 Accounting convenlion The finan¢ial statements have been prepared in the charity's govemiThJ (Jocument, the Companies Ad 2c¥)6. FRS 102 Yhe Financial Rewirts"n9 Standard aptable in the UK and Republic of Ireland" I'FRS 102.1 and the ChantTres SORP 'Accountin9 and ReptsrtiNJ by Chthes.' Slatemenl of Recommended PraclirE applicable lo thariDes preparing their account5 in a¢¢ordan¢e wtlh the Finanrial Reportirig Standard applible in the UK and Republic of Ireland {FRS 102)" {effecli¥¢ 1 January 2019}. The ¢harity is a Public Benefit Entty as deffined by FRS 102. The charity has &&ken a¢fvantage of the pro¥isions in the SORP for dritIeS not to prepare a Slalement of Gash Flows. The finantyal stalem¢nls are weparad in sl•rffing. whith i% the lurlclional rrencY of lh• charity. Monetary amounts in these finan¢ial ststements are round lo ne¥rest £. The financial statemen15 have ten prepared under the historical (xjsl c#)nNEnlb)n. The kviicipal ac¢ounting poliries adopted are set out beknv. 12 Going conc•rn Al the lirne of approving the financial stslemen15. the Irv51ee5 have a reasonable expe¢tatKJn that the charity has adequate resources to continue in operational existence for Ihe foreseeabbÈ fvttjre. Thus the Irustees continue to adopt the going concern basis of accg)unting in prepariThJ Ihe firwual ststements. lj Choritsble fvnd$ Unrestricled lunds are availabl• for use at the dis¢relion of thè Intstees in fijrtherance of their charitable oblede$. Restricted funds are Subject lo specific corlOnS ty donors or grantors as lo how they may be used. The purposes and uses of the restricted funds a set out in the notes to the financial statements. Endowmenl fvnds are subpd to speafic CondonS by dOrS that the cawtal musl be maintained by the charity. 1A Incom• Income is re¢o9nised when the charity is legalty entrtkd Its it after any performance conditKffiS have been met, Ihe amounts ¢an be measured re"atrY. and rt is wobable that irKonw will bè received. Ca$h donalions are recognBed on receipt. Other donab"on$ are regnISed once the tharity ha5 been notffied of the donatw, unless perfomiance conOnS require deferral of the amount. Income tax recoverable in relation lo donations received under Gfft AKI or deed5 01 covenant is renised at the ofthe dcfflation. Legaci are re¢ognised ort re¢eipt w otherwise rf the lIty has been nolified of an impending distribution, the amount is known. and receipt is expethd. W the amount is nol known, the legacy Is treated as a ¢f)ntingenl asset. 15-
ASH WALES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Aceounting poli¢ie¥ (Continued) 1.5 Expènditure Expenditure is recognised once Ihere is a legal or constnKti¥e obligation lo tran$fer Koncwni¢ benefit lo a third party, it is wobable that a transfer of economic benefits wil be required in settbemenl. and the amount ol the obligab'on can be measured reliabty. penditufe is classified by actiwty. Th• costs of each activty are made up of the total of direct costs and shared costs, inchjding support costs invoW in untjertaking each aclmty. D¥ect costs attributable to a single activty are allocated direcdy to that aclith. Shared costs which tribLrte to more than one a¢tiwty and support costs which are nol attributable lo a wngle a¢tMty are apportioned between Iho$e a¢tMties on a ba$1$ consistent wth Ihe USÈ of resouros. Cèntral staff $ts art allocated ¢)n the bas ol tune spent. and depfetyalron charges a all(at&d on the por11 of the as$ef$ use. 1.6 Cash afid cash •qulvants Cash and cash equivalents indude cash in hand. deposiés held at call wth banks, other short-tefm liquid bnv&slmenls with original maturitie5 of tee months OT less. and bank overdrafts. Bank overdralts We shown within borrowings in ojrrent b"abilrties. 1.7 Financ1 Inslruments Thè charity has elected to appty the prwsions of Sethon 11 'B•s Finanrial Instruments. and Sedion 12 'Other Financial In$twmenls15sue$' of FRS 102 to all of rts finantyal instrwrnts. Financial instruments are recognised in the caritfs bakinc sheet when the charity becomes party lo the Contractual prow5ions of the instrumenL Financial as5els aThJ liabiliis are offset. wilh the net amounts psented in the aTha1 statements, when there is a legally enforceable right to set off the recognised amount5 and there is an intention to settle on a net basi$ or to reI$01h& asset and settle the liabdty simdtaneou5ty. Basic financialassets Ba%¢ financial asseis, wlych ifice debtors 8rnJ cash and bank balan$. are Miilialty measured at transaction prrR including tran5aclion costs and are 5ubsequentty carried at amortised cost using the effective intes1 method unless the aThangement conslrtuies a ffirtranwg tran5a(lion. where the transaction 15 measured at the pre5enl value of the future receipts discounted at a marker rale of interest. Financial as5et5 dassified as Teceivable within one year are nol amorti. Basie financial liabilltles Basic financial liabilrties, induding creditors and bank loans are initially recognt5ed at transaction price unles5 the 8rraThJemenl ojnstitules a ffinanin9 transact)n. where the debt instrument is measured at the Present value of ihe fulure payments dIscjnIed at a Maet rale of interest. Flnancial liahliles classffied as payable within one year are not amortised. Debl instruments are subsequenlty ¢arried at •nNli¥ed ctst. usin9 the effe¢lJ¥e inleresl rnle method. Trade creditors are 019all0$ to pay for goods or services Ihat have been acquired in the Ordinary course of operations from suppliers. Amounts paYae are dassIf as current liabilities rf payment is due within one year or less. If not. they are presentet1 as nort¤t liabililies. Trade creditors are recognised initially al ITansactton price and subsequenlty measured ai amortised cost using the effective inleresl method. Derecognition oifinancial liabililies Financial liabile$ are derecogni5ed wherh the tharity's conlraclual dAigalitsn$ expire or are discharged or cancelled. 16-
ASH WALES LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Accounting polici•s {Continu•dl IA Employe• b•n•ffts The c¢sl of any Lmused holiday entitlement is recognised in the period the employee's seNices are received. Termination benefiis are reco9nised immèdiaiely as an expense when the charity is demonstrably eommitt•d lo temiinale the employmenl of an employee orto prowde terminalion beneffts. Critical accounting tJtim•t•s •nd judgennts In the appliCatn of the charWs accounling Oicies. the trustees are reqred lo rnake I)gementS, estimate5 and assumpli'ons aboJt the carrying amount of assets aThJ liabileS Ihat are not readity apparent from other Sources. The estimales and assoctrated assumpth)ns are based on historical experience and other factors that are considered to be reievanL ACtL1 resutts may drffei Irom these estimates. The estimales and underfw'ng assump119 are viewell on an oThJoing basis. Revisions to accounting estimates ale r8¢ogni$ed in the period in which the e5b.mate 1$ revised where the revisicffj afie¢ts only that period, or in the pernd of the w$irm aThJ luiure pefiods Twhere the reM$ion affeLtts b)th currenl and fvlure periods. In¢ome from ¢haritsble ac1i¥iis 2023 2022 Perfom)ance ree grants 319,630 301.551 Analysis by fund Unreslri¢ted funds Restricted lunds 40) 319.230 301.551 319,630 301,551 Perf0MnCe rnl•t•d grants anatysos 2023 2022 British Heart Fountjation Welsh G0vemmt Cancer Research UK Respiratory Innovation Wales IRW) Public Heatth Wales NHS Trust Award5 lorAJI Belsi IBCUI Tact¢cal Medi¢al Cardiff Univergty 53,114 156.7 53,544 51,522 186.800 60.845 10.000 12.384 19,500 22.000 400 4,708 (319,6301 {301,SS11 17-
ASH WALES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 In¢om• from oth•f Iradlng a¢tlvltl•s Unrestrl¢tsd Unr•strlet•d funds funds 2023 2022 Tradirvj aclmty income: olher 100 In¢om• from In¥Ktm•nts Unrnstrkt•d RestrS¢l•d Totsl Unrestri¢t¢d R•strlct•d lunds funds 2022 2022 Totsl 2023 2023 2023 2022 Interesl receNable 1.313 1,313 30 Exp•nditurn on raising furMIs R•strict•d fund5 2023 Restrlct•d lund$ 2022 Fundrnl$ing and publlclty Cost of Sales Event5 and exhibitions 4,370 2,920 2.920 4.$38 18-
ASH WALES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Expenditure on charllable actlvll 2023 2022 Direct costs Siall costs Other staff St$ Travel and subsistence Rent, rates and service charges Hèat afid light Premises repai an(1 dearNng Telephone, inlernet and IT Advertising and marketing Equipment hire Bank charges Insurance Resèar¢h and assembty monitoring Translation fees Printin9, poslage, stationery and subsuiptions Expensed equipment Othei ¢h4rrtable expenditure 200.C(11 4.589 3,718 14,664 462 5,264 7,556 22.197 164.060. 4.055 372 22,072 1,530 348 10.739 8,258 246 166 1,238 27.420 193 1.238 11,538 11.145 3,295 10,949 272.114 266,377 Share of support and gov•manee costs (s•• noi• 81 Governance 6.747 5,191 278.861 271.568 Artalysis by fvnd Unreslricted funds Restricted funds 495 278.366 271,568 278,881 271.568 Support ¢osts allo¢•t¢d to a¢tivi¢i•s 2023 2022 Govemance costs 6,747 5.191 Analywl belween: Charilable a¢tsVrtS 6.747 5,191 Governance $1$ indude paYnIS to the dependent examiners of £2.400 {2022.. £2.1601 19-
ASH WALES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 Tru$t•es None of the twslees (or persons u)nneded wilh them) reCerj any MuneratIon or benefrts from I charity thjring the year. No trustees were reimbursed for travel subsisterKt $t$ duriThJ the year 12022.. no Iru$tee$ wgre rèimbursed for trav81 and subsislence costs). 10 EmployeeJ The average monlhty number of employee$ the year was.. 2023 Number 2022 Number The were no employees whose annul reMlra1#)n was than £60,LIXI. 11 Taxatlon The ¢harity is exempt from taxation on its actiykne5 because al its licome is applied for charitable pwsès. 12 Debtorn 2023 2022 AMots hlling due within ye•r. Trade d&blry$ Prepaymenls and accn*d irume 45.rn 4.654 23,842 852 50.432 24,694 13 Crnditoys: amounts falling du• wlthln y•ar 2023 2022 Other creditors AccTuals and deferred income 14.637 5,5 5.496 20.137 5.496 14 Retlrement benefit $¢hom•• The Charty operates a defined contritrwjtion pensw scheme for all qualifying employees. The a55els Of the scheme are held separately from those of ihe charity in an indeperthlly admintslered fvnd. The amount paid in relalion to pens¢on cos15 in the year totslled £11.351 12022.. £14,371). ot the year end Ihere was £892 oul$landing12022." £1.574). 20-
ASH WALES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 15 Restrleted fvnds The Testricteil funds of the ¢harity c£ffipiise the unexpended balance5 of donation$ and grants held on trust $ubject lo specrfK ry)rHlilion5 by donor5 as to how IW may be used. Al 1 April In¢omiThg 2022 vesources Resourtts At 31 March expended 2023 Welsh Govemnment Brilish Heart Foundation Can1 Research UK Pfizer Awards for Al Respiiatory IrVatIon l•lale$ {RlW) Betsi IBCUI Public Heamh Wales Carl1 Unir$ity 10,918 8.865 15.210 6.439 3.842 29.416 158,013 53.114 (160.21)JI (46.4591 {58,5421 8,731 15.520 10,212 6.439 6,089 29.416 18.040 19,500 (7,417) I3.) 19.500 4,708 14.7081 74.690 320.543 (281,2861 113,947 Pr•vlou• •r. At l Awll 2021 In¢omlng Resources At 31 March sourc•s •xpended 2022 49.245 301.551 {276,1C61 74,690 Welsh Gov•mm¥nt is a grant to provwje tobacco c¢ntrd ser¥w third sedor ldr$h4). 8riti$h H••rt FodItion is a grart lo undertake tobaczo related reseafch and Oicy anatysis for Wales. C•Thr R•sè¥r¢h is a grant to support our campawjns and ¢omrnnKaknn Prer 15 a grant to facihlate a soaal rnedra ¢ampaiw to prryte srncing ¢¢ssalion during th& Covid 19 andemic. Awanh for All is a grwrt to Ixeate a range of smoking cessation materials ts debt and houng advtsors. Research Innovation Wales IRIWI is a ant to carry (rtrt survey arKI research wtyk into the digitalisaiion of smoking cessalK>n seNices. Betsi IBCUI is a granl lo increase public awareness of the K*lsh Govemment ilegal loba¢¢o and fdpes mpaign'NO IFS. NO Bus. in targeled commUne$ in North Wales. Publi¢ Hèalth Wal•s is a grant to delver an All Vkies Campatyn lo support No Smknng Day in Wales on 8L Marth 2023. 21
ASH WALES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 16 Unrestrithd funds The unr¢$lri¢led funds of the ¢harity comprise the pended balan$ of donat*)ns and granls which are not subject to spe¢ffic ujnditi.ons by donors and grantors as lo how Ihey may be used. These include designated lund5 which have been set asKle out of unrestricled funds by the tru5tee5 lor $pectfic purposes. At 1 Awil Incoming 2022 rnsources Resour¢•s Al 31 Mah •xp&nded 2023 General funds 281.807 14951 281.712 Previous Yr. At 1 April 2021 kncoming Resourcès Al 31 March exnded 2022 Gwwral funds 281.677 130 281,807 17 Anatysls of netass•ts beivRen funds unStriCted Re¥trl¢ted fund$ funds 2023 2023 Totsl 2023 Fund balance$ at 31 P&v¢h 2023 •ro rnprnsented by: Current asselsllliabiknts.esl 286.420 109.239 395.659 286.420 109.239 395.659 Per balane• sh•et Balance lo allocate 281.712 (4.7081 113,947 4.708 395.659 Unrestricted fvnds 2022 Restrl¢ted funds 2022 Total 2022 Fund balances at 31 March 2022 ave r•prnswtsd by: cuent assetsloiaknlities) 281,807 74,690 356,497 281.807 74,690 356,497 18 Related party transactio There were rbo disclosatrAe related party tran$adn$ during the year12022- none).