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|||||||Page|
|---|---|---|---|---|---|---|
|Trustees'
annual
report (incorporating|||the|director's|report)||
|Independent
auditor's|report to|the members||||10|
|Statement
offinancial|activities|(including||income and|||
|expenditure
account)||||||15|
|Statement
offinancial|position|||||16|
|Statement
ofcash flows||||||17|
|Notes to the financial|statements|||||18|
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|Year end|ed 31 March 20|ed 31 March 20|ed 31 March 20|22||||||
|---|---|---|---|---|---|---|---|---|---|
|Reference|and administrative|||details||||||
|Registered|charity|name||ADHD Foundation||||||
|Charity registration||number||1120898||||||
|Company|registration||number|05368328||||||
|Principal oflice and||registered||54 St.James|Street|||||
|office||||Liverpool||||||
|||||L1 OAB||||||
|||||England||||||
|The trustees||||||||||
|||||Mrs J Platt||||||
|||||Prof A Kirby||||||
|||||Prof SYoung||||||
|||||Dr R Gallagher||||||
|||||Dr C Cornforth||||||
|||||Mrs J Fitzpatrick||||||
|||||Mrs M Fraughan||||||
|||||Mr BJones||||||
|||||Dr DWass||||||
|||||Prof A Thapar||||||
|||||Mr L Omar||||||
|||||Mr D Johnson|MSP|||||
|||||Mr F Connolly|||(Appointed|30 September 2021)||
|||||Prof SCortese|||(Appointed|23October|2021)|
|||||DrJ Fellick||||||
|||||Dr K Naidoo|||(Resigned|1 November|2021)|
|||||Dr P Mason|||(Resigned|16November|2021)|
|Auditor||||JVSA LTD||||||
|||||Chartered
accountants||&statutory|auditor|||
|||||Suite 205-209||||||
|||||The Malthouse|Business Centre|||||
|||||Southport
Road||||||
|||||Ormskirk||||||
|||||Lancashire||||||
|||||L39 1QR||||||
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|||||||2022||2021|
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|||
||||||funds|funds|Total funds|Total funds|
|||||Note||6|E|6|
|Income and endowments|||||||||
|Donations
and legacies||||5|53,850||53,850|63,344|
|Charitable
activities||||6|921,544|238,656|1,160,200|734,140|
|Other trading
activities||||7|89,333||89,333|19,120|
|Investment
income||||8|2||2|5|
|Other income||||9|2942||2,942|87,509|
|Total income|||||1,067,671|238,656|1,306,327|904,118|
|Expenditure|||||||||
|Expenditure
on raising funds:|||||||||
|Costs of raising|donations||and||||||
|legacies||||10|1,595||1,595|940|
|Expenditure
on charitable||activities||11,12|1,104,102|164,346|1,268,448|906,640|
|Total expenditure|||||1,105,697|164,346|1,270,043|907,580|
|Net income/(expenditure)||and|net||||||
|movement
in funds|||||(38,026)|74,310|36,284|(3,462)|
|Reconciliation
offunds|||||||||
|Total funds brought|forward||||(28,656)|29,575|919|4,381|
|Total funds carried|forward||||(66,682)|103,885|37,203|919|
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|||Note|2022
f|2021
E|
|---|---|---|---|---|
|Fixed assets|||||
|Intangible
assets||18|22,794|19,611|
|Tangible fixed assets||19|52,305|67,017|
||||75,099|86,628|
|Current assets|||||
|Debtors||20|227,457|124,833|
|Cash at bank and in|hand||9,684|33,042|
||||237,141|157,875|
|Creditors: amounts|falling due within one year|21|251,704|205,231|
|Net current assets|||(14,563)|(47,356)|
|Total assets less current liabilities|||60,536|39,272|
|Creditors: amounts|falling due after more than one year|22|23,333|38,353|
|Net assets|||37,203|919|
|Funds ofthe charity|||||
|Restricted
funds|||103,885|29,575|
|Unrestricted
funds|||(66,682)|(28,656)|
|Total charity funds||26|37,203|919|
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|Year ended 31 March 2|022||||
|---|---|---|---|---|
||||2022|2021|
|Cash flows from operating|activities||||
|Net income/(expenditure)|||36,284|(3,462)|
|Adjustments
for:|||||
|Depreciation
oftangible
fixed|assets||17,432|18,712|
|Amortisation
of intangible
assets|||9,777|6,537|
|Other interest receivable
and|similar income||(2)|(5)|
|Interest payable
and similar charges|||2,384|2,848|
|Accrued expenses/(income)|||7,797|(2,484)|
|Changesin:|||||
|Trade and other debtors|||(111,569)|95,879|
|Trade and other creditors|||52,425|16,275|
|Cash generated
from operations|||14,528|134,300|
|Interest
paid|||(2,384)|(2,848)|
|Interest received|||2|5|
|Net cash from operating
activities|||12,146|131,457|
|Cash ffows from Investing|activities||||
|Purchase
oftangible assets|||(2,720)|(80,552)|
|Proceeds from sale oftangible assets||||5,839|
|Purchase
of intangible
assets|||(12,960)|(26,148)|
|Net cash used
in investing
activities|||(15,680)|(100,861)|
|Cash flows from financing|activities||||
|Proceeds from borrowings|||(19,824)|8,419|
|Net cash (used in)/from
financing
activities|||(19,824)|8,419|
|Net (decrease)/increase
in cash and cash||equivalents|(23,358)|39,015|
|Cash and cash equivalents|at beginning|ofyear|33,042|(5,973)|
|Cash and cash equivalents|at end of year||9,684|33,042|
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|Donatio|ns
and legacies|||||
|---|---|---|---|---|---|
|||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||Funds|2022
f|Funds|2021
f|
|Donations||||||
|Donations||47,761|47,761|49,659|49,659|
|Gifts||||||
|Gift aid||2,527|2,527|777|777|
|Grants||||||
|General|grants|3,562|3,562|12,908|12,908|
|||53,850|53,850|63,344|63,344|
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|Charitable
activities|||||||||
|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Restricted|Total Funds|
|||||||Funds
f|Funds
f|2022
6|
|Contract and sales income||||||634,774||634,774|
|Barnwood
Trust - Umbrella||Project|||||20,000|20,000|
|RESTAR|||||||923|923|
|Private Clinic income||||||163,555||163,555|
|Garfield Weston|||||||25,000|25,000|
|Steve Morgan
Foundation|Emergency||||Covid||||
|National
Lottery - Neurodiversity|||Academy||||66,605|66,605|
|National
Lottery ICT development||||grant|||||
|Steve Morgan
Foundation|-|Fabric||district project|||49,203|49,203|
|P H Holt Foundation|||||||||
|CAF Covid grant|||||||||
|Postcode Lottery|||||||||
|NatWest Social & Community||Capital Coronavirus|||||||
|Response
Grant|||||||||
|SESFGrant|||||||||
|Community
Fund - Unbrella||Therapies|||Grant||||
|Waterloo Foundation|||||||||
|Release of 2021 Deferred|Income||||||76,925|76,925|
|Training
Income||||||123,215||123,215|
|||||||921,544|238,656|1,160,200|
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||||||||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|---|---|---|
||||||||Funds
f|Funds
f|2021|
||Contract and sales income||||||459,145||459,145|
||Barnwood
Trust - Umbrella|Project||||||||
||RESTAR|||||||||
||Private Clinic income||||||30,716||30,716|
||Garfield Weston|||||||||
||Steve Morgan Foundation|Emergency||||Covid||20,187|20,187|
||National
Lottery - Neurodiversity|||Academy||||||
||National
Lottery ICT development||||grant|||44,980|44,980|
||Steve Morgan Foundation|-|Fabric||district project|||57,329|57,329|
||P H Holt Foundation|||||||3,000|3,000|
||CAF Covid grant|||||||7,080|7,080|
||Postcode Lottery|||||||8,500|8,500|
||NatWest Social & Community||Capital Coronavirus|||||||
||Response Grant|||||||45,543|45,543|
||SESFGrant|||||||33,387|33,387|
||Community
Fund - Unbrella||Therapies|||Grant||3,050|3,050|
||Waterloo Foundation|||||||2,000|2,000|
||Release of 2021 Deferred|Income||||||||
||Training
Income||||||19,223||19,223|
||||||||509,084|225,056|734,140|
|7.|Other trading
activities|||||||||
|||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||||Funds|2022
f|Funds
f|2021|
||Fundraising
events|||||89,333|89,333|19,120|19,120|
|8.|Investment
income|||||||||
|||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||||Funds
f|2022
f|Funds
f|2021
f|
||Bank interest
recervable|||||2|2|5|5|
|9.|Other income|||||||||
|||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||||Funds
f|2022
f|Funds
f|2021
f|
||Coronavirus
Job Retention|Scheme||||2,942|2,942|87,509|87,509|
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|Costs of rais|ing donation|s
and lega|cies||||
|---|---|---|---|---|---|---|
||||Unrestricted|Total Funds|Unrestricted|Total Funds|
||||Funds|2022|Funds|2021|
||||8|E||F|
|Costs of raising donations||and|||||
|legacies - Donations|||1,595|1,595|940|940|
|Expenditure|on charitable|activities|by fund type||||
|||||Unrestricted|Restricted|Total Funds|
|||||Funds|Funds|2022|
|||||f||6|
|Direct charitable costs||||669,594|88,250|757,845|
|Support costs||||434,508|76,096|510,603|
|||||1,104,102|164,346|1,268,448|
|||||Unrestricted|Restricted|Total Funds|
|||||Funds|Funds|2021|
|||||E|8|f|
|Direct charitable costs||||321,653|195,481|517,134|
|Support costs||||389,506||389,506|
|||||711,159|195,481|906,640|
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|diture|on char|itable
activit|ies by activity type||||
|---|---|---|---|---|---|---|
||||Activities||||
||||undertaken|Support|Total funds|Total fund|
||||directly
F|costs
8|2022
f|2021
8|
|Direct|charitable|costs|757,845|510,603|1,268,448|906,640|
|Analysed
as|follows|||
|---|---|---|---|
|||2022|2021|
|||8|F|
|Staff costs||622,484|386,041|
|Pension||11,286|7,501|
|Redundancy|||5,649|
|Activities||98,347|32,758|
|Consultancy|fees|23,044|81,903|
|Volunteer expenses||2,684|3,282|
|||757,845|517,134|
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||||||||Analysis
of|||
|---|---|---|---|---|---|---|---|---|---|
||||||||support costs|||
||||||||activity
1
f|Total 2022
f|Total 2021|
||Staff costs||||||165,053|165,053|104,712|
||Premises||||||25,589|25,589|4,443|
||Communications||and IT||||74,422|74,422|65,502|
||General
office||||||98,268|98,268|60,018|
||Human
resources||||||6,508|6,508|3,120|
||Finance costs||||||5,793|5,793|4,914|
||Governance|costs|||||4,566|4,566|1,855|
||Pension costs||||||2,993|2,993|1,708|
||Advertising||||||44,993|44,993|25,609|
||Publications|and subscriptions|||||2,876|2,876|2,972|
||Insurance||||||4,321|4,321|3,698|
||Travel expenses||||||28,201|28,201|6,762|
||Training expenses||||||17,375|17,375|27,124|
||Refreshments||||||805|805|893|
||Bad debts written||off||||1,631|1,631|45,087|
||Depreciation||||||27,209|27,209|31,088|
||||||||510,603|510,603|389,505|
|14.|Net income/(expenditure)|||||||||
||Net income/(expenditure)||||is stated after||charging/(crediting):|||
|||||||||2022|2021|
||Amortisation|of intangible|||assets|||9,777|6,537|
||Depreciation|of tangible||fixed assets||||17,432|18,712|
|15.|Independent|examination|||fees|||||
|||||||||2022|2021|
|||||||||6||
||Fees payable|to the independent||||examiner for:||||
||Independent|examination|||of the|financial|statements|4,500|2,100|
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|Staff cos|ts|||||
|---|---|---|---|---|---|
|The total|staff costs and|employee|benefits for the reporting|period are analysed
as|follows:|
|||||2022|2021|
||||||F.|
|Wages and salaries||||787,537|490,743|
|Employer|contributions|to pension|plans|14,279|9,210|
|||||801,816|499,953|
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||Development|
|---|---|
||costs|
|Cost||
|At 1 April 2021|26,148|
|Additions|12,960|
|At 31 March 2022|39,108|
|Amortisation||
|At 1 April 2021|6,537|
|Charge for the year|9,777|
|At 31 March 2022|16,314|
|Carrying
amount||
|At 31 March 2022|22,794|
|At 31 March 2021|19,611|
##
|Tangible fixed assets|||||
|---|---|---|---|---|
||Plant and|Fixtures snd|||
||machinery
f|fittings
E|Equipment
E|Total|
|Cost|||||
|At 1 April 2021|44,398|1,765|54,317|100,480|
|Additions|||2,720|2,720|
|At 31 March 2022|44,398|1,765|57,037|103,200|
|Depreciation|||||
|At 1 April 2021|11,099|595|21,769|33,463|
|Charge for the year|8,325|292|8,815|17,432|
|At 31 March 2022|19,424|887|30,584|50,895|
|Carrying
amount|||||
|At 31 March 2022|24,974|878|26,453|52,305|
|At 31 March 2021|33,299|1,170|32,548|67,017|
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|Debtors|||||
|---|---|---|---|---|
||||2022|2021|
||||r.|f|
|Trade debtors|||197,767|102,379|
|Prepayments|and accrued income||8,767|21,964|
|Other debtors|||20,923|490|
||||227,457|124,833|
|Creditors: amounts||falling due within one year|||
||||2022|2021|
|Bank loans and overdrafts|||15,020|19,824|
|Trade creditors|||40,615|85,378|
|Accruals and deferred||income|106,077|85,373|
|Social security|and other taxes||66,015|11,849|
|Other creditors|||23,977|2,807|
||||251,704|205,231|
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|Credi|tors:|amo|unts
falling due after more than|one year||
|---|---|---|---|---|---|
|||||2022|2021|
|||||6|f|
|Bank|loans|and|overdrafts|23,333|38,353|
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|||||2022|2021|
|---|---|---|---|---|---|
|||||6|6|
|At 1 April 2021||||76,925||
|Transferred|to Restricted||Funds|(76,925)||
|Amount
deferred||in year||98,777|76,925|
|At 31 March|2022|||98,777|76,925|
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||||||||At|
|---|---|---|---|---|---|---|---|
|||At|1|Apnl 2021|Income
f|Expenditure
f|31 March 2022
6|
|General|funds|||(28,656)|1,067,671|(1,105,697)|(66,682)|
||||||||At|
|||At|1|April 2020|Income|Expenditure
f|31 March 2021
f|
|General|funds|||4,381|679,062|(712,099)|(28,656)|
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|||||Transfer/|||At|
|---|---|---|---|---|---|---|---|
||||At 1 April 2021
f|Income
f|Expenditure|31 March|2022
f|
|Fixed Asset Fund
General
Fund|||~2575|76,925
161731|(20,665)
~143481|56,060
47 825||
|Total|||29,575|238,656|(164,346)|103,885||
||||||||At|
||||At 1 April 2020
F|Income
6|Expenditure
6|31 March|2021
f|
|General|Fund|||225,056|(195,461)|29,575||
||||At 1 April|Transfer/|At|31 March||
||||2021|Income
Expenditure||2022||
|Barwood Trust
RE-STAR Collaboration||funding||20,000
923||20,000
923||
|Garfield|Weston|||25,000|(13,665)|11,335||
|National
Lottery Neurodiversity
Steve Morgan Foundation
NatWest RBSSocial Grant|||(29,575)|66,605
49,203|(57,970)
(49,203)
(22,642)|8,635
6,933||
||||(29,575)|161,731|(143,481)|47,825||
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|||||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|
|||||Funds|Funds|2021|
||||||6|6|
|Intangible
assets
Tangible fixed assets
Current assets||||8,262
21,259|19,611
58,755
28,133|19,611
67,017
49,392|
|Creditors
Creditors|less than
1
greater than||year
1 year|(10,565)
(47,612)|(76,924)|(87,489)
(47,612)|
|Net assets||||(28,656)|29,575|919|
##
|Anal|ysis ofchanges
in net debt||||
|---|---|---|---|---|
|||||At|
|||At 1 Apr 2021|Cash flows|31 Mar 2022|
||||6|8|
|Cash|at bank and in hand|33,042|(23,358)|9,684|
|Debt|due within one year|(19,824)|4,804|(15,020)|
|Debt|due after one year|(38,353)|15,020|(23,333)|
|||(25,135)|(3,534)|(28,669)|
##
|Operating|lea|se commit|ments|||||
|---|---|---|---|---|---|---|---|
|The total|future|minimum|lease payments|under non-cancellable|operating|leases are|as follows:|
|||||||2022|2021|
|||||||8||
|Not later than||1 year||||882|6,175|
|Later than|1 year and not||later than 5years||||882|
|||||||882|7,057|
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