2023-03-31-accounts - London Environmental Health Practitioners

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		Page
Trustees' Annual Report		1-19
Statement ofdirectors'	responsibilities	18
Independent Accountant's Report		20-21
Funds Statements:-
Statsment of Financial	ActMtiss	22
Statement of Financial	Activities - Prior Year statement	23
Stat'ament of total recognised gains and losses		24
Movements In funds		25
Income and Expenditure	account	26
Balance sheet		27
Notes to the accounts		30-44

Name	Role		Other roles	Re-election date	Re-election date
Jon Avsms	Elected Chairman	&	Association of Port	November	2025
	Trustee		Health Authorltlss
Lucy Urquhart	Elected Trustee		, London Borough of	November	2024
			Greenwich
Gavin Douglas	Elected Trustee		London Borough of	November	2024
			Harlngey
James Armitags	Elected Trustee		London Borough of	November	2025
			Barnet/Capita
Rachel Pye	Elected Trustee		City of London	November	2025
David Edwards	Elected Trustee		London Borough of	November	2025
			Lewlsham

Name	Appointed		Resigned/Retired
Jon Averns
Lucy Vrquhatt
t3svtn Douglas
James Armltage
Rachel Pye
David Edwards	November	2022
Rtck kfason			May-23
Ellis Turner			November	2022
Psuttltorse			November	2022

more fully detailed in the accounts,	can be summarls	ed as follows:-
		2023	2022
		8	6
Net Income		(13,520)	(2,101)
Unrestricted Revenue Funds available general purposes ofthe charity	for the	67,840	40,700
Designated Revenue Funds		55,279	74,639
Total unrestricted Funds		123,119	115,339
Restricted Revenue Funds		72,979	94,279
Total Funds		196,098	209,618

				Current year	Current year	Current year	Prior Year
			f	unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds
				2e23	2023	2e23	2e22
				8			8
Income & Endowments		from:
Charitable activities			A2	78,068	25,000	103,068	111,081
Investments			A4	864		864	25
Total Income			A	78,932	25,000	103,932	111,106
Expenditure on:
Charitable actlvlUes			B2	99,382	17,695	117,077	113,207
Other			B3	375		375
Total expenditure			B	99,757	17,695	117,462	113,207
Net Income for the	year			(20,825)	7,305	(13,520)	(2,101)
Transfers between	funds		C	28,605	(28,605)
Net Income aner transfers			A-BN	7,780	(21,300)	(13,520)	(2,101)
Net movement In funds				7,780	(21,300)	(13,520)	(2,101)
Reconcl Ration offunds:-			E
Total funds brought	forward			115,339	94,279	209,818	211,719
Total funds carried	forward			123,119	72,979	196,098	209,618

by paragraph 4.	2 of	t	he S	ORP
				80RP	Prior Year Unrestricted	Prior Year Restricted	Prior Year Total Funds
					Funda	Funds
					2C22	2C22	2C22
					2	2	2
Income 8 Endowments		from:
Donations 8 Legacies				A1
Charitable activities				A2	64,607	46,474	111,081
Other trading activities				A3
Investments				A4	25		25
Other				A6
Total Income					64,632	46,474	111,106
Expenditure on:
Raising funds				B1
Charitable activities				B2	68,635	24,572	113,207
Other				B3
Tax on surplus on ordinary			actlvlti	B3
Othsrtaxatlon				B3
Total expenditure					86,635	24,572	113,207
Net gains on investments				B4
Net Income for the	year				(24,003)	21,902	(2,101)
Transfers between	funds
Net Income after transfers					(24,003)	21,902	(2,101)
Net movement In funds					(24,003)	21,902	(2,101)
Reconciliation offunds:-				E
Total funds brought	forward				135,702	76,017	211,719
Total funds carried	forward				111,899	97,919	209,618

				2023	2022
				f	f
Funds generated	In the year as detailed	In the SOFA		(13,520)	(2,101)
Net resources	available to fund charitable		activities	13,620	2,101

							Unrestricted	Restricted	Restricted	Total	Last year
							Funds	Funds		Funds	Total Funds
							2023	2023		2023	2022
							8		8	6	6
Accumulated	funds	brought		forward			115,339		94,279	209,618	211,719
Recognised	gains	end	losses before				(20,825)		7,305	(13,520)	(2,101
transfers
							94,514	101,584		196,098	209,618
(From)/To unrestricted			revenue		funds		28,605	(28,605)
Closing revenue funds							123,119		72,979	196,098	209,618
Designated	revenue		funds		Included		within the	unrestricted	funds above
										Total	Last year
										Funds	Total Funds
										2023	2022
										6	8
At 1 April										74,639	87,212
Transfer (to)/from		revenue		accumulated		funds				(19,360)	(12,573)
At 31 March										55,279	74,639

Summary	of funds	Unrestricted	Restricted	Total	Last Year
		Brtd	Furtds	Funda	Total Funda
		Designated funds
		2023	2023	2023	2022
		6	8	8	r.
Revenue accumulated	funds	67,840	72,979	140,819	134,979
Revenue designated	funds	55,279		55,279	74,639
Total funds		123,119	72,979	196,098	209,618

Companies Act	20	06
									2023	2022
									f	8
Income
Income from operations									103,068	111,081
Investment Income
Interest receivable										25
Gross Income In the year			before	exceptional		Items			103,932	111,106
Gross Income in the year'Including					exceptional		Items		103,932	111,108
Expenditure
Charitable expenditure,		excluding		depreciation		and	amorUsatlon		113,327	108,737
Governance costs									3,750	4,470
Other expenditure									376
Realised losses on	dlsposals ofsocial investments						which are programme	related
Total expenditure	in	the year							117,452	113,207
Net Income before	tax	In	the financial year						(13,520)	(2,101)
Tax on surplus on ordinary			activldes
Net Income after tax In		the financial			year				(13,520)	(2,101)
Retained surplus	for	the financial year							13,520	2,101
All activities derive	from		continuing		operations

				SORP
			Note	Ref		2023	2022
						f	f
Current assets				B
Debtors			12	B2	60,913	36,490
Cash at bank snd In	hand			B4	247,456	244,974
Total current assets					308,369	281,464
Creditors: amounts one year		falling due within	13	C1	~112, 'f1	71,846
Net current assets						196,098	209,618
The total net assets		ofthe charity				1ao,oas	209,618
The total net assets		ofthe charity are	funded	by the	funds ofthe	charity, as follows:-
Restricted funds
Restricted Revenue	Funds		20	D2	72,979	94,279
						72,979	94,279
Unrestricted Funds
Unrestricted Revenue		Funds	20	D3	67,840	40,700
						67,840	40,700
Designated Funds
Designated Revenue		Funds	20	D3	55,279	74,639
						55,279	74,639
Total charity funds						1ao,oas	209,618

London Environmental Health Practition	London Environmental Health Practition	London Environmental Health Practition	ers	ers	ers
Cash Flow Statement for the year ended			31 March 2023
							2023f	2022f
Cash flows from operating	activities
Net cash provided by operating	activities as shown		below			8	1.618	~16.854
Cash flows from investing	activities
Interest received							864	25
Cash flows from financing	activities
Net cash provided by financing activities
Overall cash provided by all activities					A+a+0		2,482	~48828
Cash movements
Change in cash and cash equivalents from activities			in	the
year ended 31 March 2023							2,482	(16,829)
Cash and cash equivalents at	1 April 2022						244,974	261,803
Change in cash and cash equivalents due to exchange				rate	movements
Cash at bank and in hand	less overdrafts	at	31	March			247,466	244,974

Reconciliation of net Income to net cash flow from operating	Reconciliation of net Income to net cash flow from operating	Reconciliation of net Income to net cash flow from operating	activities
Net Income ss shovm In the Statement	of Financial	Activities		(13,520)	(2,101)
Adjustments for:-
Wrlte downs of investments
Net unrealieed losses on Investment assets
Dividends, Interest and rents from Investments				(864)	(25)
Decrease In debtors				(24,423)	(16,182)
Increase in creditors, excluding loans				40,426	1,464
Net cash provided by operating	activities		A	1,618	~46,864
Analysis ofcash and cash equivalents
				2023f	2022f
Cash in hand at for the year ended 31 March 2023				247,456	244,974
Notice deposits - (less than 3 months)
Total cash and cash equivalents				247,466	244,974

Analysis
	At start	Cash	At end
	ofyear	Flows and	ofyear
Cash	244,974	2,482	247,456
Total	244,974	2,482	247,456

Salary costs						2023	2022
						f
Gross Salaries excluding trustees	and key	management		personnel		72,440	64,039
Employer's National Insurance for	sg staff					640	952
Employer's operating costs ofdeffned
contribugon pension schemes						1,350	1,078
Total salaries, wages and related	costs					74,430	86,069
The average number of full time staff employed			In the year was			4	4
The estimated full time equivalent	number	of all	staff employed		In the year was	4	4
The esffmsted equivalent number offull		time	staff deployed		In different scrlvltlss	In the yssr wssr-

Engaged	on charitable acgvltles	on charitable acgvltles
Engaged	on management	and administration
The estimated full time		equivslenl	number ofsff staff employed ss above	4	4

Current	Year	Year		Opening	Released	Received	Deferred
				Deferrele	from prior	less released	at year end
					years	In year
					6	E
Membership		subscrlptions		68,293	38,146	70,952	91,099
Training	Income					6,244	5,244
Total				58,293	38,146	76,196	96,343
						2023	2022
							8
These	deferrsls are Included		ln creditors			96,343	58,293

Prior Year			Opening	Released	Received	Deferred	Deferred
			Deferrels	from prior	lese released	at year end	at year end
				years	In year
				k	8		6
Membership	subscrlptions		62,830	25,244	20,707	58,293	58,293
Total			62,830	25,244	20,707	58,293	58,293
					2022	2021
						f
These deferrals are Included		In creditors			58,293	62,830

London Environmental Health Practitioners	London Environmental Health Practitioners	London Environmental Health Practitioners	London Environmental Health Practitioners
Notes to the Accounts for the year ended 31 March 2023
13 Creditors: amounts	falling	due within	one year	2023	2022
					5
Trade creditors				8,402	1,410
Accruals				7,050	11,667
Deferred Income - Unrestricted		&designated	funds	96,343	58,293
Other creditors				476	476
				112,271	71,846
14 Loans to trustees	included	In debtors

16	Revaluation	reserve
				Current year	Current year		Current year	Prior Year
	Current year			Unrestricted Funda	Restricted Funds		Total Funds	Total Funds
				2023	2023		2023	2022
				f		6	f
	At 1 April 2022
	Transfers In the year			(4,620)			(4,620)
	At 31 March	2023		4,620			4,620
17	Income and	Expenditure	account summary				2023	2022
							8	6
	At 1 April 2022						209,618	211,719
	Surplus after	tsx for the year					(13,520)	(2,101)
	At 31 March	2023					196,098	209,618

At 31 March 2023	At 31 March 2023	Ijnrestrictsu	Designated	Restricted	Total	Total
		funds f	funds f	funds f	Funds f	Fundsf
Current	Assets	235,390		72,979	308,369	308,389
Current	Liabilities	(112,271)			(112,271)	(112,271)
		123,119		72,979	198,098	196,098
At 1April 2022		Unrestricted	Designated	Restricted	Total	Total
		fundsf	funds	funds f	Fundsf	Fundaf
Current	Assets	112,546	74,639	94,279	281,484	281,464
Current	Liabilities	(71,846) 400,		(71,848) 94,10,10		(71,846) 209,618

Change in total fu	nds ove	r the	year a	s shown In No	te 19,analyse	te 19,analyse	te 19,analyse	d by individua	l funds
				Funds brought	Movement in			Transfers	Funds cerried	Funds
				forward from	funds	ln	2023	between funds	forward to	carried
				2022				in 2023	2024	forward tc
										2024
					See Note		21	See Note 22
						f		f	f
Unrestricted snd designated		fundsf-
Unrestricted Revenue	Funds			40,700		(37,419)		47,965	51,248	51,246
Designated Revenue	Funds			74,639		16,594		(19,360)	71,873	71,873
Total unrestricted snd designated			funds	11,339	~20,0			20,000	1 3,110123,110
Restricted funds:-
Regional animal feed				15,213				(15,213)
Work expe3tence				47,954					47,964	47,954
Healthier catering commitment		(HCC)		22,340			7,305	(4,620)	25,026	25,025
Lockdown project				8,772				(8,772)
Total restricted funds Total charity funds				94,279 . 1	7,305 ~S			28,606	72,978 196,098	72,979 198,098

											Other
									Income	Expenditure	Gains 3	Movement	Movement
											Losses	In funds	In funds
									2023	2C23	2023	2023	2023
									6	f	6	6	6
	Unrestricted snd designated					funds:-
	Unrestrlcted		Revenue		Funds				48,127	(85,546)		(37,419)	(37,419)
	Designated		Revenue	Funds					30,805	(14,211)		16,594	16,594
	Resfrfcted		funds:-
	Healthler	catering commitment					(HCC)		25,000	(17,695)		7,305	7,305
									, 3	~11,42
22	Details	oftransfers			between			funds
	The transfers shown				fn note		20	shove are:-				2023	2022
												6
	Transfers		to/( from) Unrestricted				Funds to cover		deficits on	Restricted Funds	or when
	funds are	lawfully reallocated										47,965	19,344
	To/(from)		Designated		Revenue		Funds					(19,360)	(15,704)
	To/(from)		Restricted	Revenue		Funds						(28,605)	(3,640)
	Net transfers

Current year						Current year	Current year	Current year	Prior Year
						Unrestricted	Restricted	Total Funds	Totsirunds
						Funds	Funds
						2023	2023	2023	2022
								E	f
Primary purpose	and ancillary trading
Membership subscrlptlons				In return	for	47,263		47,283	48,017
Income from training		events				30,805		30,805	16,590
Total Primary purpose trading			and ancillary			78,068		78,068	64,807
						Current year unrestricted	Current year nestrrcteu	Current year Total Funds	Prior Year Total Funds
						Funds	Funds
						2023	2023	2023	2022
						E	f	E	f
Performance related		grants from public
bodies to fund charitable				activities
Greater London Authority- Commitment				Healthier	Eating		25,000	25,000	46,474
Total performance public bodies		related grants			from		25,000	25,000	46,474

									Total Funds
						2023	2023	2023	2022
	Total Charitable		Income	from	funders:-
	Current year	~ Income from funders					26,000	25,000	46,474
	All the Income	in the	prior year	was unrestricted.
	Prior year					Prior Year	Prior Year	Prior Year
						Unrestricted Funds	Restricted Funds	Total Funds
						2022	2022	2022
							2
	Prior Year - Income		from funders				46,474	46,474
26	Total Income	from	charitable	activities
	Current year					Current year unrestrtctso Funds	Current year Restncted Funds	Current year Total Funds	Prior Year Total Funds
						2023	2023	2023	2022
							2		2
	Tetal Income from charitable trading					78,088		78,068	84,607
	Income from funders						25,000	26,000	46,474
	Total from charitable activities				A2	78,068	25,000	' 103,068	111,081
	A0 the Income	In the	prior year	was unrestricted.
	Income from	charitable activities -			Prior Year analysis

Income from charitable act	ivities - Prior Year	analysis
		Prior Year	Prior Year	Prior Year
Prior year		Unrestricted Funds	Restricted Funds	Total Funds
		2022	2022	2022
Total Income from charitable	trading	64,607		64,607
Income from funders			46,474	46,474
		84,607	46,474	111,081

				Current year unresmclsd	Current year Restricted	Current year Total Funds	Current year Total Funds	Prior Year Total Funds
				Funds	Funds
				2023	2023	2023		2022
				E		E		E
Bank	Interest Receivable			864			864	25
Total	Investment	Income	A4	864			864	25

Current Year				Current year unrestricted Funds	Current year Restricted Funds	Current year Total Funds	Prior Year Total Funda
				2023	2023	2023	2022
				r.	E	E	E
Gross wages and salaries activities	-	charitable		72,440		72,440	64,039
Employers' Nl - Charitable	activities			640		640	952
Defined contrlbudon pension charltable activities		costs-		1,350		1,350	1,078
Temporary Staff - Charitable		Activities
Travel and Subsistence - Activities	Charitable			310		310	150
All costs associated with training			&	14,211		14,211	11,209
Costs associated with Healthier
Catering Commitment					17,695	17,695	24,572
Supportssrvlcss							360
Staff and trustee training				430		430
Total direct spending			82a	89,381	17,695	107,078	102,360
				Prior Year	Prior Year	Prior Year
Prior Year				unreslflcled Funds	Restricted Funds	Total Funds
				2022	2022	2022
				E	E	E
Unrestricted funds				77,788		77,788
Restricted funds					24,572	24,572
Total direct spending			82a	77,788	24,572	102,360

29	Support costs for charitable	activities	activities
				Current		year	Current year		Current year		Prior Year
				uaraatrtctad			rtaalhctao		Total Funds		Total Funds
	Cunent Year				Funds			Funda
					2023			2023	2023		2022
					f			f	f		f
	Administrative overheads
	Telephone, fax and internet					510				610	330
	Stationery and printing					972				972	120
	Membership subscrlptlons					40				40	80
	Software llcences and expenses					1,697			1,597		2,095
	Liabilty and contents Insurance					2,324			2,324		1,057
	Sundry expenses					13				13	13
	Registered office services and	mail				238				238
	Refreshments for meetings					497				497
	Professional fees paid to advisors		other then the auditor			or examiner
	Accountancy fees other than examination or audit fees										2,610
	Financial costs
	Bank charges					60				60	72
	Support costs before reallocation					8,261			6,251		6,377
	Total support costs - Current	Year				6,251			6,251		6,377
	The basis of allocation ofcosts between		activities	is described	under accounting			pollciea
	All the expenditure In the prior year was unrestricted.
	Administrative overheads
	The basis of allocation ofcosts between		activities	Is described	under accounting			policies
30	Other Expenditure -Governance costs
					Current year		Current year		Current	year	Prior Year
					unrestricted		ttaatnctad		Total Funds		Total Funds
	Current Year				Funds			Funds
					2023			2023	2023		2022
					f			f	f		f
	Independent Examiner's fees					3,750			3,750		4,470
	Total Governance costs					3,750			3,760		4,470

Total Charitable	Total Charitable	expenditure
				Current year unrestrtcted	Current year t(estnctea	Current year Total Funds	Prior Year Total Funds
Current Year				Funds	Funds
				2023	2023	2023	2022
				E		E	E
Total direct spending			82a	89,381	17,695	107,078	102,360
Total support	costs		82d	6,251		8,251	8,377
Total Governance		costs	82e	3,750		3,760	4,470
Total charitable	expenditure		82	99,382	17,696	117,077	113,207
				Prior Year	Prior Year	Prior Year
				Unrestricted	Restricted	Total Funds
Prior Year				Funds	Funds
				2022	2022	2022
				E	E
Total direct spending			82a	77,788	24,572	102,360
Total support	costs		82(I	6,377		6,377
Total Governance		costs	82e	4,470		4,470
Total charitable	expenditure		62	88,635	24,572	113,207

				Current year	Current year	Current year	Current	year	Prior Year
				unrestricted		t(est(rated	Total Funds		Total Funds
				Funds		Funds
				2023		2023	2023		2022
				E		E	E		E
	Fines and penalties				375			375
	Non charity expenditure		63b		375			375
33	Total of	other expenditure
	Current	Year		Current year Un('estf lated Funds		Current year l(estrlcted Funds	Current year Total Fulrds		Prior Year Total Funds
				2023		2023	2023		2022
				E		E	E		E
	Non charity expenditure				375			375
	Total other expenditure		83		375			375