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



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|ended 31July 2021,|as|re|quired by the Co|mpanies<br>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<br>&Legacies|||A1|741||741|6,341|
|Charitable<br>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<br>on:||||||||
|Charitable<br>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<br>in funds||||(4,804)|(150)|(4,954)|104|
|Reconciliation<br>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<br>4.2ofthe SORP|-Analysis|ofprior year|total funds, a|s required<br>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<br>activities|A2|||99,584|
|Investments|A4|||1,490|
|Total income||||107,415|
|Expenditure<br>on:|||||
|Charitable<br>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<br>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<br>Met resources|in the year as detailed<br>in the SOFA<br> available to fund charitable<br>activities|||~4,954<br>4,854|104<br>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<br>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<br>Act 2|006||||||
|---|---|---|---|---|---|---|
||||||2021|2020|
|||||||E|
|Income|||||||
|Income from operations|||||94,655|105,925|
|Investment<br>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<br>exceptional|||items|96,178|107,415|
|Expenditure|||||||
|Charitable<br>expenditure,<br>excluding||depreciation|and amortisation||99,465|105,088|
|Depreciation<br>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<br>on|ordinary<br>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<br>Cash at bank and<br>in|hand|10|B2<br>B4||5,611<br>181,926|13,420<br>177,406||
|Total current assets|||||187,537|190,826||
|Creditors: amounts<br>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<br>Funds||14|D2||1,367||1,517|
|Unrestricted<br>Funds||||||||
|Unrestricted<br>Revenue|Funds|14|D3||190,804||195,608|
|Designated<br>Funds||||||||
|Total charity funds|||||192,171||197,125|





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|||||Land and<br>Buildings|Plant &<br>Machinery|Motor<br>Vehicles|Total<br>.|
|---|---|---|---|---|---|---|---|
||Cost|||E||E|E|
||At 1 August 2020||||28,104||28,104|
||At 31July 2021||||28,104||28,104|
||Depreciation|||||||
||At 1 August 2020<br>Charge for the year||||21,435<br>1,667||21,435<br>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<br>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 <br>Other creditors|other|taxes|||(723)<br>1,091|(623)<br>993|
|||||||368|370|
|12|Income and Expenditure||account summary|||2021|2020|
|||||||E|E|
||At 1 August 2020|||||197,125|197,021|
||(Loss)/surplus<br>after tax for||the year|||(4,954)|104|
||At 31July 2021|||||192,171|197,125|





## 

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





|1|Analysis ofmoveme|nts<br>in fu|nds over the yea|r as shown<br>in Note|14|||
|---|---|---|---|---|---|---|---|
|||||||Other||
|||||Income|Expenditure|Gains 8|Iiovement|
|||||||Losses|in funds|
||Unrestricted<br>and designated||funds:-|2021|2021<br>E|2021|2021f|
||Unrestricted<br>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<br>and Legacies|17 Donations<br>and Legacies|17 Donations<br>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<br>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<br>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<br>charily's objects||in accordance|||with|the|69,325|||69,325|76,654|
|Rates refunds|||||||20,149|||20,149||
|Caravan<br>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<br>unrestricted|Current year<br>nests ctaa||Current year<br>Total Funds|Prior Year<br>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<br>activities||||||A2|93,914|||93,914|99,584|





## 

## 

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



|||Current year<br>uhrsstnc'tsd<br>Funds|Current year<br>RBS'trICtad<br>Funds|Current year<br>Total Funds|Prior Year<br>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<br>activities||889||889|734|
|Patients conference|||150|150|200|
|Patient support<br>Staff training||5,000||5,000|7,342<br>320|
|Total direct spending|B2c|47,685|150|47,835|51,727|



|||||||Current year<br>unrestricted|Current year<br>Restricted|Current year<br>TotalFunds|Prior Year<br>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<br>53,297||53,297|55,124|
|23|Expenditure||on charitable||activities-|Grant funding<br>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|





## 

|24|Support costs for charitable<br>activities|Current year<br>unrestricted|Current year<br>unrestricted|Current year<br>itestriCted|Current year<br>Total Funds|Current year<br>Total Funds|Prior Year<br>Total Funds|
|---|---|---|---|---|---|---|---|
|||Funds||Funds||||
|||2021||2021|2021||2020|
|||E||E|E||E|
||Volunteer costs<br>Travel and subsistence<br>-volunteers<br>Sundry expenses||1,504<br>666||1,504<br>666||1,911<br>958<br>289|
||Holiday courses|||||||
||Premises Expenses<br>Rent payable under operating<br>leases<br>Rates and water charges<br>Light heat and power<br>Cleaning<br>and waste management<br>Premises<br>repairs, renewals<br>and maintenance<br>Equipment<br>hire<br>Insurance<br>Consumables<br>and shop equipment<br>Caravan<br>expenditure<br>27,555<br>2,088<br>1,217<br>419<br>164<br>2,040<br>2,332<br>727<br>7,741||||27,555<br>2,088<br>1,217<br>419<br>164<br>2,040<br>2.332<br>727<br>7,741||25,783<br>1,522<br>2,032<br>828<br>3,455<br>1,930<br>1,745<br>554<br>5,826|
||Administrative<br>overheads<br>Telephone,<br>fax and internet<br>Postage<br>Stationery<br>and printing||729<br>32<br>258|||729<br>32<br>258|924<br>67<br>160|
||Professional fees paid to the Auditor or|Independent|Examiner in addition||to audit and|||
||examination<br>fees|||||||
||As detailed<br>in Note 25||756|||756|756|
||Professional fees paid to advisors other than the auditor orexaminer<br>Accountancy fees other than examination<br>or|||||1,838|2,120|
||audit fees<br>Consultancy<br>fees||372|||372|1,270|
||Financial costs<br>Bank charges<br>Depreciation<br>& Amortisation<br>in total for the||1,192<br>1,667|||1,192<br>1,667|771<br>2,223|
||Support costs before reallocation||53,297|||53,297|55,124|
||Less support costs reallocated to specific activities|||||||
||To charitable<br>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<br>Examiner in addition||||to audit|and||
||examination|fees||||||||||
||||||||||2021||2020|
||Fees paid to the examiners||||firm|||||756|756|
||Total additional fees included<br>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|