REGISTERED CHARITY NUMBER: 1132824 Report of the Trustees and Unaudltod Flnanclal Statements for the Year Ended 31 May 2024 for The Communlty Héartbéat Trust Clayton & Brewill Chartered Accountants Cawley House 149-155 Canal Street Nottlngham Nottlnghamshlre NGI 7HR
The Community Heartbeat Trust Contents of the Flnanclal Statements for the year ended 31 May 2024 Page Report of the Trustees I to 2 Independent Examlner'g Report statement of Flnanclal Actlvltles Balanc• Sheét Cash Flow Statement Notes to the Cash Flow Statement Not•s to the Flnanclal Statements 8 to 13 Detalled Statement of Flnanclal Actlvltles 14
The Communrty Heartbeat Trust Report of the Trustees for the year ended 31 May 2024 The trustees present thelr report wlth the flnanclal statements of the charlty for the year ended 31 May 2024. The trustees have adopted the provlslons of Accountlng and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republlc of Iland (FRS 102) (effective I January 2019). OBJEcfIvES AND ACTIVITIES Objectlves and alms To relleve slckness, In partlcular but not exclusSvelyi by: a) the provislon of automated external defibrlllators (AED) {predominantly publlc access deflbrillators); b) the provlslon of AED Communlty Public Access Defibrlllatlon (CPAD) servlce In local communities; c) support for the establlshment of communlty responder schemes (or slmllar schemes offerlng slmllar servlces) In local communltles. To advance education and the tralning of the publlc In aspects of 'first person on scene,, 'emergency first ald,, 'baslc Ilfe support,, 'advanced Ilfe sUPPOrt' and slmllar medlcal programmes. Publlc beneflt In shaplng the objectives for the year and plannlng Its actlvltles, the Trustees have consldered the publlc beneflt by ensurtng It5 aCtlvltle5 are accesslble to all ellglble users. The Trustees conflrm that they have complled wlth the requlrements of sectlon 4 of the Charltles Act 2011 to have due regard to the publlc beneflt guldance publlshed by the Charlty Commlsslon for England and Wales. ACHIEVEMENT AND PERFORMANCE We have now completed 15 years supportlng communlty deflbrlllatlon and the Charlty contlnues developlng, wlth slgnificant changes expected In the comlng year. We have establlshed the Charlty as a major force In the provlslon of Ilfe savlng deflbrlllators Snto prlmarlly rural communltles, undertaken wlth governance, resSllence and sustalnablllty as our cornerstones, as well as establlshlng ourselves as partners to the ambulance serv15 In the UK. We remaln a leadlng communlty resuscltation oryanlsatlon In the UK working with other charities and similar organlsatlons to affect a common approach to communlty deflbrlllatlon. We have contlnued to donate defibrlllators to many places In the UK wlth an Increaslng emphasls on areas of deprfvatlon. Our updated WebNos Governance system contlnues to provlde a comprehenslve monltorlng and support framework fvr all who use It. It remalns the only natlonwlde deflbrlllator governance system provldlng a full range of services to our soclal partners and represents a natlonal database of def5brlllator placements. The developing relatlonshlp wlth the new natlonal deflbrlllator database known as clrcult wlll novi help ensure harmony of operatlon between the key charltles In the defTbrlllator market. In 2014 we establlshed a commerclal subsldlary company to handle the Increaslng amounts of commerclal requests belng asked of the Charlty, whlch fall outslde of the Objects, and also address VAT Issues. This is run as a not-for-profit company and any surpluses continue to be glft aided to the Charity. This has sUlted in a further flnanclal contribution to the Charity in 2024 and also allowed us to donate deflbrlllators to worthy causes. FINANCIAL REVIEW Reserves policy All reserves are used for the purpose of fulfilling the Objectlves of the Charlty, once reasonable expenses have been reimbursed. Any surplu5 at the end of the year is used to fulfil the Objects of the Charity as the Trustees see fit. The Charity Trustee5 have complied with their duty to have due regard for public beneflt in exercising their powers or dutles. AIMS AND KEY OBJECTIVES FOR FUTURE PERIODS In the comlng year the Charlty Is to undertake a major review of its objects, governance and structure with a view to alignlng itself wlth movements In the defibrillator market and updated research In the fleld of SU5c1tatlon. Page I
The Community Heartbeat Trust Report of the Trustees for the year ended 31 May 2024 STRucfuRe, GOVERNANCE AND MANAGEMENT Governing document The Charity is governed through a Trust Deed, supported by a policy handbook, and run by a board of Trustees. Movlng forward this is under review with a strengthening of the board on the agenda and the recruitment of a staff team to help meet the Charity's objects. Recrultment and appolntment of new trustees Up to now Trustees have come from all walks of life and have been recrulted and appolnted from withln the resuscltatlon communlty. Acknowledglng the need for dlversity and wlth a vlew to complementlng the board sklll set, a new Trustee recrultment strategy wlll be developed In the comlng year. Key management remuneration Acknowledging the Increaslng workload and need to update the Charlty's operatlon It Is Intended that thls wlll be the last year where all work undertaken Is done by volunteers on expenses. A new stafflng stnjcture Is to be created In the coming year. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty number 1132824 Prlnclpal address Rook Tree Offlce Wlthersffield Road Great Wrattlng Haverhlll Suffolk CB9 7HD Trustees M N Fagan {reslgned 30.9.24) R Sehofield Dr A Nlcholls {reslgned 20. 11.24) G Whltehead D Arnold J Smlth (reslgned 2.1.25) R Slmpson Independent Examlner Clayton & Brewlll Chartered Accountants Cawley House 149-155 Canal Street Nottlngham Nottinghamshlre NGI 7HR Approved by order of the board of trustee5 on February.27th 2025 and slgned on Its behalf R Slmpson - Trustee Page 2
Independent Examiner's Report to the Trustees of The Cornmunity Heartbeat Trust Independent examlner's report to the trustees of The Community Heartbeat Trust report to the charlty trustee5 on my examination of the accounts of The Communlty Heartbeat Trust {the Trust) for the year ended 31 May 2024. Responslbilities and basis of report As the charity trustees of the Trust you are responslble for the preparatlon of the accounts In accordan with the requirements of the Charlties Act 2011 ('the Act,). I report In respect of my examination of the Trust's accounts carried out under Sectlon 145 of the Act and In carylng out my examination I have followed all appllcable Directions given by the Charity Commlsslon under Sectlon 145(5)(b) of the Act. Independent examlner's statement Since your charity's gross Income exceeded £250,000 your examlner must be a member of a Ilsted body. I can conflrni that I am quallfled to undertake the examlnation because I am a member of the Instltute of Chartered Accountants In England and Wales, whlchls one of the Ilsted bodles. I have Completed my examination. I conflrm that no material matters have come to my attentlon In connectlon wlth the examlnatlon glvlng me cause to belleve that In any materlal respect: accountlng records were not kept In respect of the Trust as requlred by Sectlon 130 of the Act; or the accounts do not accord wlth those records. or the accounts do not comply wlth the appllcable requlrements concernlng the form and content of accounts set out in the Charltles (Accounts and Reports) Regulatlons 2008 other than any requirement that the accounts glve a true and falr vlew whlch is not a matter considered as part of an Independent examlnatlon. I have no concerns and have come across no other matters In connectlon wlth the examlnation to which attention should be drawn In thls report In order to enable a proper understandlng of the accounts to be reached. Yvonne Jackson BSC FCA Clayton & Brewlll Chartered Accountants Cawley House 149-155 Canal Street Nottlngham Nottlnghamshlre NGI 7HR Date: Page 3
The Communlty Heartbeat Trust Statement of Flnanclal Actlvltles for the year ended 31 May 2024 2024 Total funds 2023 Total funds Unrestricted fund Restrlcted fund Notes INCOME AND ENDOWMENTS FROM Charitable actlvltles Managed solutions 667 633 248 397 916 030 EXPENDITURE ON Raising funds 3,490 3,490 1,340 Charitable actlvitles Managed solutions 613,988 300,750 914,738 795,215 Other Total 635 665 300 750 936 415 827 907 NEf INCOME/(EXPENDITURE) 31,968 (52,353) (20,385) 16,610 RECONCILIATION OF FUNDS Total funds brought forward 126,209 137,838 264,047 247,437 TOTAL FUNDS CARRIED FORWARD 158 177 243 662 264 047 The notes form part of these financial statements Page 4
The Community Heartbeat Trust Balance Sheet 31 May 2024 2024 Total funds 2023 Total funds Unrestricted fund Restrlcted fund Notes FIXED ASSETS Intangible assets Tangible assets Investments ii,ioo 16,358 ii,ioo 16,358 12,950 20,891 33,458 33,458 39,841 CURRENT ASSETS Debtors Cash at bank io 325,830 325,830 144 417 344,463 196 911 384,762 85,485 470,247 541,374 CREDITORS Amounts falllng due wlthln one year li (260,043) (260,043) (317,168) NET CURRENT ASSETS 124 719 210 204 224 206 TOTAL ASSETS LESS CURRENT LIABIUTIES 158,177 85,485 243,662 264,047 NET ASSETS/(LIABILITIES) 158 177 243 662 FUNDS Unrestrfcted fu nds Restrlcted funds 12 158,177 126,209 137 838 TOTAL FUNDS 243 662 264 047 flnancl nts were approved by the Board of Trustees and authorlsed for issue on and were slgned on Its behalf by: R Simpson - Trustee The notes fom part of these financial statements Page 5
The Communlty Heartbeat Trust Cash Flow Ststement for the year ended 31 May 2024 2024 2023 Notes Cash flows from operatlng artlvltles Cash generated from operations 812 199 652 548 Net cash provided by operating actlvltles 812 199 652 548 Cash flows from Investlng actlvltles Purchase of tanglble flxed assets 864 693) 626 426) Net cash used In Investlng actlvltles 864 693) 626 426) Change In cash and cash equlvalents In the reportlng perlod Cash and cash equlvalents at the beglnnlng of the reportlng perlod (52,494) 26,122 196 911 170 789 Cagh and ca$h equlvalents at the end of the reportlng perlod 196 911 The notes fonn part of these financial statements Page 6
The Communlty Heartbeat Trust Notes to the Cash Flow Statement for the year ended 31 May 2024 RECONCIUATION OF NET (EXPENDrfuRE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net (expenditure)/lncome for the reporting period (as per the Statement of Financial Activitles) Adjustments lor: Depreciation charges Decrease In debtors Decrease In credltors (20,385) 16,610 871,076 18,633 632,810 11,902 Net cash provlded by operatlons 812 199 652 548 ANALYSIS OF CHANGES IN NET FUNDS At 1.6.23 Cash flow At 31.5.24 Net cash Cash at bank 196 911 52 494) 144 417 196 911 52 494) 144 417 Total 196 911 52 494) 144 417 The notes form part of these financial statements Page 7
The Communlty Heartbeat Trust Notes to the Flnanclal Statements for the year ended 31 May 2024 ACCOUNTING POLICIES 7515 of preparing the financial statements The financial statement5 of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practlce appllcable to charltles preparfng thelr account5 In accordance wlth the Flnancial Reporting Standard applicable in the UK and Republic of Irelond (FRS 102) (effectlve l January 2019),, Flnancial Reportlng Standard 102 'The Flnancial Reporting Standard appllcable In the UK and Republlc of Ireland, and the Charities Act 2011, The flnanclal statements have been prepared under the hlstorlcal cost conventlon, wlth the exceptlon of Investments whlch are induded at market value. Income All Income Is recognlsed In the Statement of Flnanclal Actlvltles once the charlty has entitlement to the funds, It Is probable that the income wlll be recelved and the amount can be measured rellably. Expendlture Llabllities are recognlsed as expendlture as soon as there Is a legal or constructlve obllgatlon commltting the charity to that expendlture, It Is probable that a transfer of economlc beneflt5 wlll be requlred In settlement and the amount of the obllgatlon can be measured rellably. Expendlture Is accounted for on an accruals basls and has been classlfled under headlngs that aggregate all cost related to the category. Where costs cannot be dlrectly attrlbuted to partlcular headings they have been allocated to activities on a basls consistent with the use of resources. Goodwlll Goodwlll 15 belng amortlsed over It5 e5tlmated useful Ilfe of 10 years. Tanglble flxed assets Depreclatlon Is provlded at the followlng annual rates in order to wrlte off each asset over Its estlmated useful Ilfe. Offlce bulldlng Managed solutlons equlpment Trainlng equlpment IOO/o on cost Fully In the year of acqulsltlon IOO/o on cost Taxatlon The charlty Is exempt from tax on Sts charitable actlvities. Fund accountlng Unre5trlrted funds can be used In accordano wlth the charltable obJectlve5 at the dSscretlon of the trustees. Restricted funds can only be used for partlcular restrlcted purposes wlthln the objects of the diarlty. Restrlctions arlse when specifled by the donor or when funds ère ralsed for partlcular restrlcted purposes. Further explanatlon of the natu and purpose of each fund Is Included In the notes to the flnanclal statements. Page 8 continued...
The Communlty Heartbeat Trust Notes to the Flnanclal Statements - continued for the year ended 31 May 2024 INCOME FROM CHARITABLE AcrIvrrIES 2024 2023 Actlvlty Managed solutions Managed solutlons 916 030 RAISING FUNDS Rals5ng donatlons and legacle$ 2024 2023 Promotlon costs CHARThABLE AcfIviTIES cosrs Dlrect Costs Managed solutlons 914 738 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneratlon for the year ended 31 May 2024 nor for the year ended 31 May 2023. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIES Unrestrlcted Restrlcted fund fund Total funds INCOME AND ENDOWMENTS FROM Charltable actlvltles Managed solutions 765 675 EXPENDITURE ON Ralslng funds 1,340 1,340 Charltable actlvltles Managed 501ution5 575,966 219,249 795,215 other Total 608 658 219 249 827 907 NET INCOME/{EXPENDrruRE) Transfers between funds (529,816) 524 314 546,426 524 314) 16,610 Net movement In funds (5,502) 22,112 16,610 RECONCILIATION OF FUNDS Total funds brought fornard 131,711 115,726 247,437 TOTAL FUNDS CARRIED FORWARD 126 209 137 838 Page 9 continued...
The Communlty Heartbeat Trust Notes to the Financial Statements - contlnued for the year ended 31 May 2024 INTANGIBLE FIXED ASSETS Goodwlll cosr At l June 2023 and 31 May 2024 AMORTISATION At l June 2023 Charge for year 5,550 At 31 May 2024 NET BOOK VALUE At 31 May 2024 At 31 May 2023 TANGIBLE FIXED ASSETS Managed solutlons equlpment Office bulldlng Tralnlng equlpment Totals COST At l June 2023 Addltlons 17,780 6,057,500 864 693 27,555 6,102,835 864 693 At 31 May 2024 6 922 193 6 967 528 DEPRECIATION At l June 2023 tharge for year 10,668 6,057,500 864 693 13,776 6,081,944 869 226 At 31 May 2024 6 922 193 6 951 170 NET BOOK VALUE At 31 May 2024 At 31 May 2023 FIXED ASSET INVESTMENTS Unlisted Investments MARKET VALUE At l June 2023 and 31 May 2024 NEf BOOK VALUE At 31 May 2024 At 31 May 2023 There were no investment assets outside the UK. The charlty holds 500/0 of the ordlnary share capltal In The Communlty Heartbeat Trust (Solutlons) Llmlted , a company incorporated in England and Wales. The principal activity of the cornpany Is the placement of communlty defibrillators . The profit for the year ended 31st May 2024 of The Community Heartbeat Trust (Solution5) Limited was £2,005 (2023 £2,405 ). The net assets as at 31st May 2024 were £43,265 (2023 £42,591). Page 10 continued.
The Communlty Heartbeat Trust Notes to the Financial Statements - contlnued for the year ended 31 May 2024 10. DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2024 2023 Trade debtors Related party Prepayment5 and accrued Income 103,807 108,302 113 721 85,256 145,486 113 721 325 830 344 463 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Deposlts held Trade credltors Other creditors 201,295 54,338 229,307 83,661 260 043 317 168 12. MOVEMENT IN FUNDS Net movement In funds At 31.5.24 At 1.6.23 Unrestrlcted funds Unrestricted fund 126,209 31,968 158,177 Restrlcted fund$ Restrfcted fund 137,838 (52,353) 85,485 TOTAL FUNDS 264 047 20 385) 243 662 Net movement In funds, Induded In the above are as follows.. Incomlng resources Resources expended Movement In funds Unrestrlcted funds Unrestricted fund 667,633 (635,665) 31,968 Re$trlrt•d funds Restricted fund 248,397 (300,750) (52,353) TOTAL FUNDS 916 030 Page 11 continued,..
The Communtty Heartbeat Trust Notes to the Flnanclal Statements - continued for the year ended 31 May 2024 12. MOVEMENT IN FUNDS - continued Comparatlves for movement In funds Net movement In funds Transfers between funds At 31.5.23 At 1.6.22 Unrestrlcted funds Unrestrlcted fund 131,711 (529,816) 524,314 126,209 Restrlcted funds Restricted fund 115,726 546,426 {524,314) 137,838 TOTAL FUNDS 247 437 264 047 Comparatlve net movement In funds, included in the above are as follows: Incomlng resources Resources expended Movement In funds Unrestrlcted funds Unrestrlcted fund 78,842 (608,658) (529,816) Restrlrted funds Restrfcted fund 765,675 (219,249) 546,426 TOTAL FUNDS 844 517 827 907) A current year 12 months and prlor year 12 months comblned posltlon Is as follows: Net movement in funds Transfers between fu nds At 31.5.24 At 1.6.22 Unre$trlcted funds Unrestrlcted fund 131,711 (497,848) 524,314 158,177 Restrlcted funds Restrlcted fund 115,726 494,073 (524,314) 85,485 TOTAL FUNDS 247 437 243 662 A current year 12 months and prior year 12 months combined net movement In funds, Included in the above are as follows: Incoming resources Resources expended Movement In funds Unrestrlrted funds Unrestricted fund 746,475 (1,244,323) (497,848) Restrirted funds Restrlcted fund 1,014,072 (519,999) 494,073 TOTAL FUNDS 1 760,547 (1764 322) 3 775) Page 12 continued...
The Communlty Heartbeat Trust Notes to the Financial Statements - continued for the year ended 31 May 2024 13. RELATED PARTY DISCLOSURES Durlng the year the charfty made the following related party tran5action5: The Communlty Heartbeat Trust (Solutlons) Ltd (The charity is a 500h shareholder) During the period the charlty purchased goods and servlces In the sum of £59,702 (2023 £26,326) and accounted for donatlons for the sum of £35,000 (2023 £30,000) from The Communlty Heartbeat Trust (Solutions) Ltd. At the balance sheet date the amount due from The Community Heartbeat Trust (Solutlons) Ltd was £108,302 (2023 £145,486). 14. FUNDS The speclflc purposes for whlch the restrlcted funds are to be applled are as follows." The Club Cricket Charlty Deflb Fund to supply portable unlts to crlcket clubs throughout the country . Page 13
The Community Heartbeat Trust Detailed Statement of Financlal Actlvltles for the year ended 31 May 2024 2024 2023 INCOME AND ENDOWMENTS Charitable actlvltles Managed solutlons 916 030 844 517 Total In¢omlng resources 916,030 8H,517 EXPENDITURE Ralslng donatlons and legacles Promotion costs 3,490 1,340 Charitable activlties Managed 501utlons 914,738 795,215 Other Accountancy Insurance Depreclatlon and amortlsatlon Communications and IT Office Legal and professlonal 4,410 5,658 12,100 6,384 6,210 699 301 6,383 6,170 1,189 35 Total resources expended 936 415 827 907 Net (expendlture)/lncome 20 385) This page does not form part of the statutory financial statements Page 14