2021-07-31-accounts - The Solent Diabetes Association

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

fully detailed in the accounts, can be summarised a	s follows:-	,
	2021	2020
Net (expenditure)/income	(4,954)
Unrestricted Revenue Funds available for the general purposes ofthe charity	190,804	195,608
Restricted Revenue Funds	1,367	1,517
Total Funds	192,171	197,125

ended 31July 2021,	as	re	quired by the Co	mpanies Act	2006)
			SOR	Current year	Current year	Current year	Prior Year
			P	Unrestricte	Restricted	Total	Total
			Ref	d Funds	Funds	Funds	Funds
				2021	2021	2021	2020
Income &Endowments		from:
Donations &Legacies			A1	741		741	6,341
Charitable activities			A2	93,914		93,914	99,584
Investments			A4	1,523		1,523	1,490
Total income			A	96,178		96,178	107,415
Expenditure on:
Charitable activities			B2	100,982	150	101,132	107,311
Total expenditure			B	100,982	150	101,132	107,311
Net (expenditure)iincome			for the year	(4,804)	(150)	(4,954)	104
Net income after transfers			A-B-C	(4,804)	(150)	(4,954)	104
Net movement in funds				(4,804)	(150)	(4,954)	104
Reconciliation offunds:-
Total funds brought	forward			195,608	1,517	197,125	197,021
Total funds carried forward				190,804	1,367	192,171	197,125

The Solent Diabetes Association 4.2ofthe SORP	-Analysis	ofprior year	total funds, a	s required b
	SOR	Prior Year	Pnor Year	Prior Year
	p	Unrestncte	Restricted	Total
	Ref	d Funds	Funds	Funds
		2020	2020	2020
Income from:
Donations 8 Legacies	A1			6,341
Charitable activities	A2			99,584
Investments	A4			1,490
Total income				107,415
Expenditure on:
Charitable activities	B2	(304)	200	107,311
Total expenditure	8	~(304	200	107,311
Net income for the year		304	(200)	104
Net income after transfers		304	(200)	104
Net movement in funds		304	(200)	104
Reconciliation offunds:-
Total funds brought forward		195,304	1,717	197,021
Total funds carried forward		195,608	1,517	197,125

fixed assets fo	r Charity use:-
		2021	2020
		E
Funds generated Met resources	in the year as detailed in the SOFA available to fund charitable activities	~4,954 4,854	104 104

Revenue ac	cumulated	fun	ds
				Unrestricted	Restricted	Total	Last year
				Funds	Funds	Funds	Total Funds
				2021	2021	2021	2020
					E	K	E
Accumulated	funds brought		forward	195,608	1,517	197,125	197,021
Recognised transfers	gains and	losses before		~4,804	~150	~(4,954
				190,804	1,367	182,171	197,125
Closing revenue funds				190,804	1,367	192,171	187,125
Summary of funds				Unrestricted	Restricted	Total	Last Year
				and	Funds	Funds	Total Funds
				Designated	funds
				2021	2021	2021	2020
Revenue accumulated		funds		190,804	1,367	192,171	197,125

Companies Act 2	006
					2021	2020
						E
Income
Income from operations					94,655	105,925
Investment income
Interest receivable					1,523	1,490
Gross Iricome in	the year before exceptional		items		96,178	107,415
Gross income in	the year including exceptional			items	96,178	107,415
Expenditure
Charitable expenditure, excluding		depreciation	and amortisation		99,465	105,088
Depreciation and	amortisation				1,667	2,223
Realised losses	on disposals ofsocial investments			which are programmi
Total expenditure	in the year				101,132	107,311
Net income before tax in the financial year					(4,954)	104
Tax on surplus on	ordinary activities
Net income after	tax in the financial year				(4,954)	104
Retained surplus	for the financial	year			(4,954)	104

			SOR	SOR
					2021		2020
Fixed assets			A				K
Tangible assets		9	A2		5,002		6,669
Current assets			B
Debtors Cash at bank and in	hand	10	B2 B4		5,611 181,926	13,420 177,406
Total current assets					187,537	190,826
Creditors: amounts within one year	falling due	11	C1	~366		~370
Net current assets					187,169		190,456
The total net assets	ofthe charity				192,171		197,125
The total net assets	ofthe charity are funded			by the funds ofthe charity,		as follows:-
Restricted funds
Restricted Revenue Funds		14	D2		1,367		1,517
Unrestricted Funds
Unrestricted Revenue	Funds	14	D3		190,804		195,608
Designated Funds
Total charity funds					192,171		197,125

				Land and Buildings	Plant & Machinery	Motor Vehicles	Total .
	Cost			E		E	E
	At 1 August 2020				28,104		28,104
	At 31July 2021				28,104		28,104
	Depreciation
	At 1 August 2020 Charge for the year				21,435 1,667		21,435 1,667
	At 31July 2021				23,102		23,102
	Net book value
	At 31 July 2021				5,002		5,002
	At 31 July 2020				6,669		6,669
10	Debtors
						2021	2020
						E	E
	Trade debtors					3,194	9,935
	Prepayments and accrued		income			2,417	3,485
						5,611	13,420
11	Creditors: amounts	falling due within one year				2021	2020
	PAYE, NIC VAT and Other creditors	other	taxes			(723) 1,091	(623) 993
						368	370
12	Income and Expenditure		account summary			2021	2020
						E	E
	At 1 August 2020					197,125	197,021
	(Loss)/surplus after tax for		the year			(4,954)	104
	At 31July 2021					192,171	197,125

3Particulars ofho	w particula	r fun	ds are repres	ented by assets a	nd	liabilities
At 31July 2021				Unrestricted		Designated	Restricted	Total
				funds		funds	funds	Funds
						E
Tangible Fixed Assets Current Assets Current Liabilities				5,002 186,170 (368)			1,367	5,002 187,537 (368)
				190,804			1,367	192,171
At 1 August 2020				Unrestricted	Designated		Restricted	Total
				funds		funds	funds	Funds
Tangible Fixed Assets Current Assets Current Liabilities				6,669 189,309 (370)			E 1,517	E 6,669 190,826 (370)
				195,608			1,517	197,125
Change in total funds over		the year as shown		in Note 13,analysed		by individual	funds
				Funds		Movement	Transfers	Funds
				brought	in funds in			carried
				forward		2021	funds in	forward to
				from 2020	2021 SeeNote15 See Note 0			'&n9'p
Unrestricted and designated		funds:-
Unrestricted Revenue Funds				195,608		(4,804)		190,804
Total unrestricted	and designated		funds	195,600	~(4,804			190,804
Restricted funds:-
Sundry other funds				1,367		(150)		1,217
Total restricted funds				1,367		(150)		1,217
Total charity funds				196,075~4,954				192,021

1	Analysis ofmoveme	nts in fu	nds over the yea	r as shown in Note	14
						Other
				Income	Expenditure	Gains 8	Iiovement
						Losses	in funds
	Unrestricted and designated		funds:-	2021	2021 E	2021	2021f
	Unrestricted Revenue	Funds		96,178	(100,882)		(4,804)
	Restricted funds:-
	Sundry otherfunds				(150)		(150)
16	Ultimate controlling	party		96,179	~101,132		~4,964)

17 Donations and Legacies	17 Donations and Legacies	17 Donations and Legacies
							Current year	Current year		Current year	Prior Year
							Unrestricted	Restricted	.	Total Funds	Total Funds
							Funds	Funds
							2021	2021		2021	2020
							E	E		E	E
Donations and	gifts from	individuals
Small donations	individually	less		than E1000			741			741	6,341
Total donations	and gifts	from		individuals			741			741	6,341
Total Donations and Legacies						A1	741			741	6,341
18 Income from charitable		activities -			Trading Activities
							Current year	Current year		Current year	Prior Year
							Unrestricted	Restricted		Total Funds	TotalFunds
							Funds	Funds
							2021	2021		2021	2020
							E	E		E	E
Primary purpose and ancillary				trading
Sale ofgoods and services charily's objects		in accordance			with	the	69,325			69,325	76,654
Rates refunds							20,149			20,149
Caravan income							4,440			4,440	2,930
State aid grants	received										20,000
Total Primary purpose and		ancillary trading					93,914			93,914	99,584
19 Total Income from charitable			activities
							Current year unrestricted	Current year nests ctaa		Current year Total Funds	Prior Year Total Funds
							Funds	Funds
							E	E		E	E
							2021	2021		2021	2020
Total income from charitable		trading					93,914			93,914	99,584
Total from charitable activities						A2	93,914			93,914	99,584

				Current year unrestnctea Funds	Currant year Rsstrlctsd Funds	Current year TotalFunds	Prior Year Total Funds
				2021	2021	2021	2020
				E	E	E	E
	Bank Interest	Receivable		1,523		1,523	1,490
	Total investment		income	A4 1,523		1,523	1,490
21	Expenditure	on	charitable	activities - Direct spending

		Current year uhrsstnc'tsd Funds	Current year RBS'trICtad Funds	Current year Total Funds	Prior Year Total Funds
		2021	2021	2021	2020
		E	E	E	E
Gross wages and salaries -charitable	activities	41,798		41,796	43,131
Defined benefit pension costs -charitable activities		889		889	734
Patients conference			150	150	200
Patient support Staff training		5,000		5,000	7,342 320
Total direct spending	B2c	47,685	150	47,835	51,727

						Current year unrestricted	Current year Restricted	Current year TotalFunds	Prior Year Total Funds
						Funds	Funds
						2021	2021	2021	2020
						E	E.	E	E
	Reallocated	from support		costs		53,297		53,297	55,124
	Total		charitable	trading costs		B2b 53,297		53,297	55,124
23	Expenditure		on charitable		activities-	Grant funding ofactivities

			Current year	Current year	Current year	Prior Year
			Unrestricted	Restricted	Total Funds	TotalFunds
			Funds	Funds
			2021	2021	2021	2020
			E	E	E	E
Grants made to	individuals
Total grantmaking	costs	B2c				460

Support costs for charitable activities	Current year unrestricted	Current year unrestricted	Current year itestriCted	Current year Total Funds	Current year Total Funds	Prior Year Total Funds
	Funds		Funds
	2021		2021	2021		2020
	E		E	E		E
Volunteer costs Travel and subsistence -volunteers Sundry expenses		1,504 666		1,504 666		1,911 958 289
Holiday courses
Premises Expenses Rent payable under operating leases Rates and water charges Light heat and power Cleaning and waste management Premises repairs, renewals and maintenance Equipment hire Insurance Consumables and shop equipment Caravan expenditure 27,555 2,088 1,217 419 164 2,040 2,332 727 7,741				27,555 2,088 1,217 419 164 2,040 2.332 727 7,741		25,783 1,522 2,032 828 3,455 1,930 1,745 554 5,826
Administrative overheads Telephone, fax and internet Postage Stationery and printing		729 32 258			729 32 258	924 67 160
Professional fees paid to the Auditor or	Independent	Examiner in addition		to audit and
examination fees
As detailed in Note 25		756			756	756
Professional fees paid to advisors other than the auditor orexaminer Accountancy fees other than examination or					1,838	2,120
audit fees Consultancy fees		372			372	1,270
Financial costs Bank charges Depreciation & Amortisation in total for the		1,192 1,667			1,192 1,667	771 2,223
Support costs before reallocation		53,297			53,297	55,124
Less support costs reallocated to specific activities
To charitable tradinq costs		(53,297)			(53,297)	(55,124)

							Current year	Current year			Prior Year
							unrestricted	westncted			TotalFunds
							Funds	Funds
							2021	2021	2021		2020
								K
	Professional	fees		paid	to the Auditor orIndependent Examiner in addition				to audit	and
	examination	fees
									2021		2020
	Fees paid to the examiners				firm					756	756
	Total additional fees included costs at Note 24					in support				756
26	Total Charitable		expenditure
							Current year	Current year	Current year		Prior Year
							unrestricted	Restnctea	Total Funds		Total Funds
							Funds	Funds
							2021	2021	2021		2020
											f
	Total direct spending					82a	47.685	150	47,835		51,727
	Total charitable		trading costs			82b	53,297		53,297		55,124
	Total grantrnaiin			costs		82c					460
	Total charitable	expenditure				82	100,982	150	101,132		107,311