Financial Statements For the year ended 31 December 2024 APLS SHEFFIELD Registered Charity number.. 113C685
APLS Sbeffitld Index to the Financial Statements Page Legal and administrative infomiation Report of the Trustees Independent Examiner's Report statement of Financial Actiwties Balance Sheet Notes lo the consolidated financial statements 10-17
APLS Sbeffitld Le al and administrative infomiation Refarence and Administrativ8 Infomiation Charty Name.. Charity Registration Number Registered Office and Operational add$$". APLS SHEFFIELD 1130685 APLS SHEFFIELD Sheffield Children's Hospitsl Western Bank Sheffield SIO 2TH Trust••s at 31 D•¢•mb•r 2024 Dr Judith Gilchrisl Mr Sean Marven Ms Tanya Ralph Elected Elected Elected Indopgndgnt Examin•r Frederick Nomian Harold Sharp, 5 Brooklands Place, Sale M33 3SD
APLS Sbeffitld Re ort of the Trustees for the ear endin 31 December 2024 The Trustees are pleased to present their annual report together the financial ststemenls of the charity for the year ending 31 December 2024. The financial sl*emenls comply with the Charrties Act 2011. the Memorandum and Articles of Association. and Accounting and Reporting by Chartb"es". Ststemenl of Recommended Pra¢li¢e applicable lo charities preparing their accounts in accordance vAth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191. In shaping our objectives for the year and planning our a¢tivilies. the Trustees have eonsidered the Charity Commission's guidance on public benefit. including the guidance 'public benefit." running a charity IPB21'. Our Pur e & Vision The objects of the charity are the preservation of life by providing training and educab'on, in particular bul not exclusively, to (Joclors and nurses in lrfe saving techrtiq in pa.evIar regarding paedialrie life support Irealmenl. The activrties of the charty are to provide training using standardised teaching packages to enable candidates lo use a slruclureLI approach lo a variety of clinical and non-clinical situab.ons 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. The Charity aims lo improve the standard of emergency care and thus provide ultimate benefit to the patients, their families and the wder communities in general. The charity believes that this can be achieved through the provision of qualty training which the charity 15 committed lo providing.
APLS Sheffield
Report of the Trustees for the year ending 31 December 2024 (continued)
Our Activities, achievements and performance
During the year under review the Charity operated 3 courses as part of its plan to hand over operation of the courses to the Sheffield Children’s Hospital Trust.
All courses are delivered by volunteer Instructors. 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 periods
Over the recent years, the majority of candidates trained by the Charity were staff from and thus paid for by the Sheffield Children’s Hospital, who was also the main supplier of the Charity for providing venue and admin support staff. In 2023 it was concluded that the best way forward is for the Trust to take over the running of the training courses and therefore the Charity has been working towards an orderly wind down through 2024.
Moving forward the Trustees intend to shut the charity with all courses now being operated by the Trust. As such the accounts have been prepared on a non-going concern basis.
Financial review
During the year the Charity’s total income was £33,305 (2023: £51,395), and the overall performance recorded a deficit of £9,256 (2023: surplus of £2,323).
Reserves policy
In establishing its reserves policy and in identifying the continued future of the charity as a going concern, the Trustees take into account the following information: its risk assessment; its business continuity plan; its budgets; available grants; and its level of reserves.
With this in mind the Trustees do not consider a specific reserves policy to be required, although aim to hold sufficient reserves to allow the orderly wind down of the charity in 2025.
Going concern
The Trustees’ view on the going concern position is as detailed in note 1. The Trustees intend to wind up the charity and therefore do not consider the charity a going concern in the current year.
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APLS Sbeffitld Re ort of the Trustees for the ear endin 31 December 2024 continued Structure overnance and mana ement Tho Chari The Charity is a Charitsble Incorporated Organisation. registered number 1130685 and is constituted under a Foundation Constituthon which came into force on 21st Feb 2020. Prior to its conversion to CIO. the Charity operated as a Limited Company. The Charity was fitslly registered with the Charity Commission on 22nd July 2009. Prior to that. the organisab.on had been operated as a branch of Advanced Lrfe Support Group la Regislere(I Chartyl ti1131st December 2006. ointment of Trustees The Trustees consider appointment of new Tnjstees from individuals that are recommended. taking into account appropriate combination of skills, interests and experience wrthin healthcare. Inducb'on and Training of new trustees are conducted by existing Trustees. New Trustees are encoura9ed to familiarise themselves wth the Charity and the context in %thich it operates. Dr Judith Gilchrisl Chair of Trustees 01109126
APLS Sheffield Independent Examinèrs Rèport CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Inde endent Examiner's Re ort Report to the trustees APLS Sheffield On accounts forlhe year ended 31 December 2024 Charity no lif any) 1130685 Set out on pages 8t014 I report lo the trustees on my examinalion of the accounts of the above charty {llhe Trust") for the year ended 3111212024. Ro8ponslblIl•s and basis of report AS the charty's Iruslees, you are responsible for the preparalion of the accounts in accordance with the requirements of the Chanties Act 2011 {'the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{51{bl of the Act.
APLS Sbeffitld Independent examiner's statement I have completed my examination. I confimi that no material matters have come lo my attention in connection wf(h the examination (other than that disclosed below ") which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with seclion 130 of the Charrties Act., or the accounts did not accord wrth the accounting records,. or the accounts did not comply with the applicable requirements concerning the form and content of accounts set OLrt 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. Signed: Fr8a&rtth Date: 01109126 Name: Frederick Norman Relevant professional qualificationls) or body lif any): ACA Address: Harold Sharp 5 Brooklands Place. Sale M33 3SD
APLS Sbeffitld Section B Disclosure Only complete Il the examinei needs lo highlight malerial mallers ol concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners)- Glve here brlef detalls of any iterns that the examiner wlshes to disclose. I draw attenti¢)n lo Note 1 which highlights that the Charrly does not intend lo continue operations and therefore the accounts have been prepared on a non- going basis.
APLS Sbeffitld STATEMENT OF FINANCIAL ACVlEs For the year ended 31 December 2024 Unr¢$tri¢t Total Funds 2024 Total 2023 Income Income from Charrtable activities- Training Course Fees 33,305 51.395 Totsl Incom• 33.305 51,395 EXnditur0 on: Charitable Acb'vities Govemance Costs 42,561 1.000 44,632 4,440 Totsl oxpondltur• 42,561 49.072 Net lexp•ndlturoI1Sncomo 19.256 2,323 R•conclllatlon of fund8 Totsl funds brought forrd 30.907 28.584 Total funds carrl•d forward 21.651 30.907 The Statement of Financial Activrties includes all gains and losses recogni5ed in the year. All income and expenditure denved from conlinuing aclivits.es lo be transferred as part Qfclosing the charity.
APLS Sbeffitld CHARITY BALANCE SHEET As at 31 December 2Q24 2024 2023 Noto Flxed a$$ets Tangible assets 2.934 4.402 Currnnt assets Trade Debtors Cash al bank and in hand 23,710 21.610 19.717 19.717 45.320 Current liabilities Creditors.. amounts falling due wthin one year 11.0001 118,8151 Net curr8nt assets 18.717 26,505 Net a880ts 21.651 30,907 Funds Unreslricled funds 21,651 30,907 21,651 30,907 The notes at pages 10 to 14 lorm part ol these financial statemerts. The financial slalemenls were approved by the Board of Trustees on . by.. 01109 and signed on r(s behalf 6IWtri Dr Judith Gilchrisl Chair of Trustees
APLS Sbeffitld NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2024 PRINCIPAL ACCOUNTING POLICIES Basis of prnparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities." Slalemenl of Recommended Practice applicable lo charrties preparing their accounts in ac¢ordance wrth the Financial Reporb"ng Stsndard appli¢able in the UK and Republic of Iland IFRS 1021 (effective 1 January 20191- Icharits'es SORP IFRS 10211 and the Companies Act 2006. APLS Sheffield meets the definition of a public benefit entity under FRS 102. Golng ¢onc•m The Tru$lees intend to close the charity as all adivities have been transferred lo Sheffield Children's Hospital Tnjst followng the 2024 year end. As such the Trustees have prepared the accounts on a basis other than going concern. Given the nature of the balances no adjustments have been made as part of preparing the accounts on a basis other than going concern as all balances wll be transferred al nel book value as part of closing the charity- Income All income is recognised once the charity has enlitlemenl to the fvnds, any performance conditions attached lo the rtems of income have been mel. il is probable that the Income will be received and the amount Can be measured reliably. The lollwng specffic policies apply to categories of income.. Training Course Fees Fees are recognised on a receivable basis once the relevant course has ¢xcurred. Course fees for some course5 are Invoiced in advanced and are deferred and included in income in the relevant financial year when the course Is held. Expendlturo Expendrture, which is eharged on an accruals basis. is allocated beeen.. • expendrture incurred In generating funds." • expendrture incurred directly in relation lo charitsble activities., and • expendrture incurred in the govemance of the Charity. This expenditure includes independent examiner fees, certain legal and professional fees and a proportion of management costs considered to be involved in govemance issues. Costs are apportioned to the above categories erther directly or based on an appropriate allocation basis such as floor area or percentage of management time. Support costs include central administrative functions and have been allocated to activity cost categorie5 mainty on the basis of direct cost. Fund accounting Restricted funds are lo be used for specified purposes laid down by the donor. Expenditure for those purposes is charged lo the fvnd, togelherwrth a fair allocats.on of overheads and support ¢osts. Unrestricted funds are donations and other income received orgenerated for expenditure on the general objectives of the Charity. Designated funds are unreslri¢te<l funds vthich have been designated for specrfic purposes by the Trustees. 10
APLS Sbeffitld NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2024 Tangible fixed assets and depreciation Tangible fixed assets are shown at original cost or, rfdonated, at their value on the date of the gift, less accumulated depreciation. Oeprecialion is provided in equal annual in5talments over their eslimaled useful lives al the followng annual r*es- Equipment 25% Cash and ¢a$h equ1v4nts Cash and sh equivalents in the balance sheel ¢rynpri$e cash at banks and in hand. Short4errn debtors and creditors Debtors and creditors with no slated Inte$1 rale and receivable or payable within one year are recorded at Iransadion price. AJ)y k)sse$ arising from impaimient are recognised in the Statement of Financial A¢tivits'es in other operating exnSeS. Donated Services Services donated by the volunteer Instruclors are not recognised as income due to the intrinsic difficulty of them being measured reliably. Critical accounting judgments and koy sources of estimation uncertalnty In apptying the Charrty's accounting policies. the Trustees are required lo make judgements. eslimales and assumptions in determining the carrying amovnls of assets and liabilities. The Trustees, judgements. estimates and assumptions are based on the best and most reliable eviden¢e available al the time when the decisions are made and are based on historical experience and other factors that are considered lo be applicable. Due lo the Inherent 5ubjethvity Involved in making Such judgements, estimate5 and assumption5, the actual results and outcomes may differ. The ests'mates and underlying assumpth)ns are reviewed on an ongoing basis. Revisions lo accounting estimates are reco9nised in the period in which the estimate 15 revised, if the revision affects only that period, or in the period of the revision arKI firture periods, if the revision affects both current and future periods. In the current year the Trustees did not deem any judgements to be significant. Legal status of the Charlty APLS Sheffield is a Charitable Inwporated Organisalion, converted from a Limrted Company on 21$1 February 2020.
APLS Sbeffitld NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2024 INCOME Unrestricted funds Total 2024 Total 2023 Course Fees 33,305 33,305 51,395 33.305 33.305 51.395 EXPENSE CLASSIFICATION Charltsbl• Activities Dirnct Costs Charltabl• Activities Support Costs Gov8rnancg Costs 2024 2023 Course Materials Catering Travel, Meals and Accommodation Room Hire Ind Preparation Depreciation Software 8ank Charges A¢¢ountsncy Fees Salary Recharges Sundry Expenses 16,738 11.685 16,738 17,644 11,885 11,819 2,938 2,938 1,714 8.409 8,409 3,294 1,468 1,488 155 61 1,000 1,467 159 61 4,440 8,474 155 61 1,000 107 107 41,238 323 1,000 42,561 49,072 Fees paid lo the independent examiner (which included preparab'on of Ihe financAal statements) were £1,000. TRUSTEES. REMUNERATION AND BENEFITS None of the Trustees received remuneration or other benefits for the year ended 31 December 2024, nor for the year ended 31 December 2023. Tru$te•$' expenses During the year one Trustees was 1MbUrSed £157 expenses12023.' 1 Trustee £71 for travelling and miscellaneous expenses, in relation to the running of the courses. 12
APLS Sbeffitld NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2024 TANGIBLE ASSETS Equlpm•nt Totsl Cost Al 1 January 2024 43,734 43,734 At 31 December 2024 43,734 43,734 Depreciation Al 1 January 2024 Charge for year 39.332 1.468 39.332 1.468 Al 31 December 2024 40,800 40,800 Nel book amount al 31 December 2024 2,934 2,934 Nel book amount at 31 December 2024 4,402 4,402 CREDITORS: AMOUNTS FALLING OUE WITHIM ONE YEAR 2024 2023 Accruals Deferred Income 1.000 4,200 14,615 1.000 18,815 Detsrred In¢omg Course fee5 are invoieed and payable in athance. Fees received in year for future course dales are included in deferred income. 2024 2023 Deferred Income at 1 January Released in Year Received in Year Deferred Income at 31 December 14,615 114,6151 13,130 113,130) 14,615 14,615 13
APLS Sbeffitld NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2024 MOVEMENT IN FUNDS At 01.01.2024 Not Movement in fund$ At 31.12.2024 Unrestrictod Funds General Fund 30,907 30.907 19,256) (9,256} 21,651 21,651 TOTAL FUNDS 2023 Comparativ• 28,584 2,323 30,907 Nel movement in funds, included in the above are as follows.. Incomlng ro¥ourc•8 R•soure•8 èxpendèd Mov•mont In fund$ General Fund 33.305 33,305 {42.5611 {42,5611 19,2561 19,2561 TOTAL FUNDS MOVEMENT 2023 Comparatlv• 51,395 {49,0721 2,323 RELATEO PARTY TRANSACTIONS There were no related party transathons for the year ended 31st December 202412023.. NIL). 14