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APLS SHEFFIELD
Charitable Incorporated Organisation
577 577 HOLLAND COURT Registered Charity No. 1130685
TRUSTEES REPORT AND ACCOUNTS
YEAR ENDED
31 [ST] DECEMBER 2021
Harry Sager & Co
Chartered Certified Accountants
69 Middleton Road
Crumpsall, Manchester, M8 4JY
Tel: 0161 721 4311
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APLS SHEFFIELD
e-mai l: info@harrysager.co. uk
web: www.harrysager.co.uk
YEAR ENDED 31ST DECEMBER
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**CONTENTS**
## **– APLS SHEFFIELD CIO**
## **YEAR ENDED 31[ST] DECEMBER 2021**
|**CONTENTS**||
|---|---|
|**1 – 4**|Trustees’ Annual Report|
|**5**|Independent Examiner’s Report|
|**6**|Statement of Financial Activities|
|**7**
|Balance Sheet|
|**8 – 11**|Notes to the Accounts|
**PAGE 1**
## **APLS SHEFFIELD CIO YEAR ENDED 31[ST] DECEMBER 2021 TRUSTEES’ ANNUAL REPORT**
The Trustees present their annual report with the unaudited Accounts for the year ended 31[st] December 2021.
The report and accounts have been prepared in accordance with the Charities Act 2011 and the requirements of the Charities SORP (FRS 102) (effective 1[st] January 2019).
**CHARITY NAME** APLS SHEFFIELD **REGISTERED NO’S** Charity No. 1130685
## **TRUSTEES**
The Trustees, who all served during the period, are as follows:-
Dr. Judith Gilchrist Mr. Sean Marven Ms. Tanya Ralph
**SECRETARY** Dr. Judith Gilchrist
## **PRINCIPAL AND REGISTERED OFFICE**
## **Principal Office**
APLS SHEFFIELD Emergency Department Sheffield Children’s Hospital Western Bank Sheffield S10 2TH
E.Mail: scn-tr.apls@nhs.net
## **INDEPENDENT EXAMINER**
Harry Sager & Co., Chartered Certified Accountants 69 Middleton road, CRUMPSALL, Manchester, M8 4JY
**PAGE 2**
## **APLS SHEFFIELD CIO**
## **YEAR ENDED 31[st] DECEMBER 2021 TRUSTEES’ ANNUAL REPORT**
(Continued)
## **APLS SHEFFIELD IN 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The Charity is a Charitable Incorporated Organisation, registered number 1130685 and is constituted under a Foundation Constitution which came into force on 21[st] Feb 2020. Prior to its conversion to CIO, the Charity operated as a Limited Company. The Charity was firstly registered with the Charity Commission on 22nd July 2009. Prior to that, the organisation had been operated as a branch of Advanced Life Support Group (a Registered Charity) till 31[st] December 2006.
## **Recruitment and Appointment of Trustee Committee**
The Trustees consider appointment of new trustees from individuals that are recommended, taking into account appropriate combination of skills, interests and experience within healthcare.
Induction and Training of new trustees are conducted by existing Trustees. New trustees are encouraged to familiarise themselves with the Charity and the context in which it operates.
## **Objectives and Activities**
The objects of the charity are the preservation of life by providing training and education, in particular but not exclusively, to doctors and nurses in life saving techniques in particular regarding paediatric life support treatment.
The activities of the charity are to provide training using standardised teaching packages to enable candidates to use a structured approach to a variety of clinical and non-clinical situations where the life of the patient may be compromised. The courses are all intensive and are based around evidence -based methods of teaching and training.
## **Public Benefit**
The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives.
The Charity provides medical training courses with the aim of improving emergency care and thus provide ultimate benefit to the patients, their families and the wider communities in general. There are no boundaries to the receipt of the benefit of improved emergency care.
**PAGE 3**
## **APLS SHEFFIELD CIO**
## **YEAR ENDED 31ST DECEMBER 2021 TRUSTEES’ ANNUAL REPORT**
(Continued)
## **ACHIEVEMENTS AND PERFORMANCE**
During the year under review the Charity operated 24 courses in total. These were held at the Post Graduate Medical Education Centre, the Northern General Hospital in Sheffield, and the Clinical Skills Centre at Sheffield Children’s Hospital as well as through remote learning.
All courses are delivered by volunteer Instructors. During 2021, approximately 50 Instructors have donated their time and expertise to our courses.
The Charity has continued to maintain a high standard of course attendance and achievements, with candidates attaining successful results.
The Courses are open to applicants from nursing, medical and paramedic backgrounds, and are taught by fully qualified instructors from all over the UK. This brings the additional benefit of new ideas and teaching methods to the Charity.
## **PLANS FOR FUTURE DEVELOPMENTS**
We will continue to consolidate our financial position in providing the number of courses at pre-pandemic level. The resilience of the course provision will be improved by recruiting to our team of course directors.
We continue to search the best hybrid way to deliver our courses by incorporating remote learning elements to ensure that we will be able to run our courses at full capacity should face-to-face delivery of our courses will be affected again by social distancing and other Covid restrictions in future.
## **FINANCIAL REVIEW**
During the year the Charity’s total income was £52,243 (2020, £38,335), and the overall performance recorded a surplus of £13,436 (2020, a deficit of £384).
## **Reserves Policy**
Since the relaxation of the restrictions in early 2021, the Charity has gradually returned to its pre-pandemic level of operations. The Trustees have thus reverted to a policy where the “free reserves”, i.e. funds not already invested in fixed assets, are to be retained to meet foreseeable expenditure over a period of 3 months together with any anticipated expenditure on Fixed Assets, and this would require approximately £20,000. At this level, the Trustees feel that they would be able to continue the current activities of the charity in the event of a significant fall in take up of courses and course materials.
As at 31[st] December 2021, the “free reserves” amounts to £23,154 which meets the required level.
**PAGE 4**
## **APLS SHEFFIELD CIO**
## **YEAR ENDED 31[ST] DECEMBER 2021 TRUSTEES’ ANNUAL REPORT**
(Continued)
## **FINANCIAL REVIEW (cont’d)**
## **Going Concern**
Whilst the uncertainty brought upon by the pandemic is a concern to the Trustees, the specific risks faced by the Charity have been mitigated by the following factors:
- Demand unchanged - training courses still a requisite of health professional’s training requirement
- Many attendees and faculty members are practitioners working at Sheffield Children's Hospital, who are unaffected by the lockdown restrictions and can continue to attend and co-ordinate courses
- Hybrid online/face-to-face course delivery enables large courses to be run at full capacity while still complying with social distancing rules
The Trustees are therefore of the view that there are no other material uncertainties about the Charity’s ability to continue as a going concern.
## **Approved and Signed on behalf of the Trustees**
## **Dr Judith Gilchrist**
## **3[rd] May 2023**
………………………… **Chairman of Trustees**
**PAGE 5**
## **APLS SHEFFIELD CIO INDEPENDENT EXAMINER’S REPORT**
I report to the trustees on my examination of the accounts of the above charity for the year ended 31[st] December 2021.
## **Respective Responsibilities of Trustees and Examiner**
As the Charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of your charity’s accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Basis of Independent Examiner’s Report**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:
- 1) accounting records were not kept in accordance with section 130 of the Act; or
- 2) the accounts did not accord with those accounting records; or
- 3) the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**LIU LIU ACCA HARRY SAGER & CO. CHARTERED CERTIFIED ACCOUNTANTS, 69 MIDDLETON ROAD, CRUMPSALL, MANCHESTER, M8 4JY 3[rd] May 2023**
**PAGE 6**
## **APLS SHEFFIELD CIO**
## **STATEMENTS OF FINANCIAL ACTIVITIES YEAR ENDED 31[ST] DECEMBER 2021**
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2021 2020
Unrestricted Unrestricted
Total funds Total funds
NOTES £ £
INCOME AND ENDOWMENTS
FROM:
Charitable Activities:
Training Course Fees ................. 52,243 38,335
TOTAL 52,243 38,335
EXPENDITURE ON:
Charitable Activities ................ 3
Provision of Training Courses 38,807 38,719
NET SURPLUS/(DEFICIT) .. 13,436 ( 384)
RECONCILIATION OF FUNDS
Total Funds brought forward ..... 9,718 10,102
Total Funds carried forward .... 23,154 9,718
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**PAGE 7**
## **APLS SHEFFIELD CIO BALANCE SHEET AS AT 31[ST] DECEMBER 2021**
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2021 2020
Unrestricted Unrestricted
Total funds Total funds
NOTE £ £ £ £
FIXED ASSETS
TANGIBLE ........................... 4 - 597
CURRENT ASSETS
DEBTORS ............................ 5 8,720 8,367
CASH AT BANK ................... 33,754 11,133
42,474 19,500
CREDITORS: (AMOUNTS
FALLING DUE WITHIN
ONE YEAR)
............................................
CREDITORS ........................ 956 -
ACCRUALS .......................... 14,159 9,779
DEFERRED INCOME ........... 4,205 600
............................................ 19,320 10,379
NET CURRENT ASSETS/
(LIABILITIES) .................. 23,154 9,121
............................................
NET ASSETS 23,154 9,718
FUNDS
Unrestricted Funds ............. 23,154 9,718
Total Funds ....................... 23,154 9,718
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**Signed on Behalf of the Board**
….................................................. **Dr Judith Gilchrist Chairman of Trustees**
**Approved by the Board 3[rd] May 2023**
**PAGE 8**
## **APLS SHEFFIELD CIO YEAR ENDED 31[ST] DECEMBER 2021 NOTES TO THE ACCOUNTS**
## **1. LEGAL FORM**
APLS Sheffield is a Charitable Incorporated Organisation, converted from a Limited Company on 21[st] February 2020.
Its principal office is as detailed in the Trustees report on page 1.
## **2. ACCOUNTING POLICIES**
## **a) Basis of Accounting**
The Charity is a public benefit entity as defined by FRS 102. The Accounts have been prepared in accordance with the Charities SORP (FRS 102) (effective 1[st] January 2019), and the Charities Act 2011.
## **b)**
## **Incoming Recognition**
All incoming in recognise once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
- Training Course Fees: included on a receivable basis. Course fees are invoiced in advance and, therefore, deferred and included in income in the relevant financial year when the course is held.
- Investment Income: this relates to interest from bank deposits and is included in income when receivable.
## **c) Expenditure Recognition**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual basis.
## **d)**
## **Allocation of Expenditure**
- Direct costs on charitable activities: costs incurred in the delivery of training courses.
- Support costs: costs incurred to facilitate the provision of training courses
- Governance Costs: include costs for Independent Examination and those associated with fulfilling statutory requirements including the preparation of statutory accounts.
**PAGE 9**
# **APLS SHEFFIELD CIO YEAR ENDED TO 31[ST] DECEMBER 2021 NOTES TO THE ACCOUNTS**
(Continued)
## **2. ACCOUNTING POLICIES** (Cont’d)
## **e) Irrecoverable VAT**
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
## **f) Fixed Assets**
The cost of tangible fixed assets is written off over their useful lives as follows:-
Course equipment: - over 4 years straight line
## **g)**
## **Creditors**
Creditors are recognised at the settlement amount due. Accrued charges are valued at their settlement amount.
## **h) Donated services**
Services donated by the volunteer Instructors are not recognised as income due to the intrinsic difficulty of them being measured reliably.
|**3. **
|
**EXPENDITURES ON**
**CHARITABLE ACTIVITIES**
**Direct Cost**
Course Materials ...........................
Educator Fees…………. ..................
Course Catering ............................
Travel, Meals & Accommodation ...
Venue Hire ...................................
Course Administration...................
Special Movers ..............................
Depreciation ..................................
**Support Cost**
Provision for Doubtful debt ............
Salary Recharge ............................|**2021**
**£**
16,802
956
6,709
265
4,000
337
961
597
30,627
-
5,780
5,780|**2020**
**£**
14,557
-
6,704
870
4,880
450
353
596
28,410
1,575
6,121
7,696|
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**PAGE 10**
## **APLS SHEFFIELD CIO**
## **YEAR ENDED TO 31[ST] DECEMBER 2021 NOTES TO THE ACCOUNTS**
(Continued)
## **3. CHARITABLE ACTIVITIES COSTS** (cont’d)
|**4.**
**5.**
**6.**
|**2021 2020**
**£**
**£**
**Governance Costs**
Accountancy Charges ....................
2,400
2,400
Sundry expenses ...........................
-
213
2,400
2,613
**38,807** **38,719**
**FIXED ASSETS**
**Course**
**Equipment**
**COST**
**£**
At 01.01.21
37,864
Additions -
At 31.12.21
37,864
**DEPRECIATION**
At 01.01.21
37,267
Charge for year
597
AT 31.12.21
37,864
**NET BOOK VALUE**
At 31.12.21
**-**
At 31.12.20
**597**
**DEBTORS**
**2021 2020**
**£**
**£**
Due within one year
Outstanding fees…………...
8,720
8,030
Prepayments ……………. -
337
**8,720** **8,367**
**DEFERRED INCOME**
Course fees are invoiced and payable in advance. Fees received in year for future
course dates are included in deferred income.
Deferred Income at 01.01.21
600
9,180
Released in year
( -)
( 9,180)
Received in year for 2022 courses 3,605 600
Deferred Income at 31.12.21 4,205 600|
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**PAGE 11**
## **APLS SHEFFIELD CIO**
# **YEAR ENDED TO 31[ST] DECEMBER 2021 NOTES TO THE ACCOUNTS**
(Continued)
## **7. TRANSACTIONS WITH TRUSTEES**
- a) During the year one Trustees were reimbursed £20 (2020, 1 Trustees £20) for travelling and miscellaneous expenses, in relation to the running of the courses.
- b) None of the Trustees received remuneration from the charity.
## **8. MOVEMENT IN FUNDS**
|**9.**|At
Net movement
01.01.21
in funds
**Unrestricted funds**
£
£
General fund
9,718
13,436
**Total funds**
**9,718**
**13,436**
Net movement in funds, included in the above are:
Incoming
Resources
Resources
expended
**Unrestricted funds**
£
£
General fund
52,243
38,807
**Total funds**
**52,243**
**38,807**
**ACCOUNTANCY CHARGES**
**2021**
**£**
Accountancy
1,900
Independent Examination
500
Under provision in previous year
-
**2,400**|At
31.12.21
£
23,154
**23,154**
Movement
in funds
£
38,807
**38,807**
**2020**
**£**
1,900
500
-
**2,400**|
|---|---|---|
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## **10. STAFF COST**
The Charity does not employ any staff. However, administration work is carried out by Sheffield Children’s Hospital Trust, who recharge their staff cost to the Charity.
## **11. RELATED PARTY TRANSACTIONS**
There were no related party transactions for the year ended 31[st] December 2021.