2022-07-31-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.

The financial	position	ofthe charity at 31 July 2022 and comparatives	ofthe charity at 31 July 2022 and comparatives	for the prior period, as more
fully detailed	in the accounts, can be summarised		as follows:-
			2022	2021
Net expenditure			(4,183)	(4,955)
Unrestricted the general	Revenue purposes	Funds available for ofthe charity	186,620	190,804
Restricted Revenue Funds			1,367	1,367
Total Funds			187,987	192,171

		SOR	Current year	Current year	Current year	Prior Year
		P	Unrestrlcte	Restricted	Total	Total
			d Funds	Funds	Funds	Funds
			2022f	2022 E	2022	2021
Income &Endowments	from:
Donations &Legacies		A1	1,773		1,773	741
Charitable activities		A2	119,106		119,106	93,914
Investments		A4	700		700	1,523
Total income		A	121,579		121,579	96,178
Expenditure on:
Charitable activities		B2	125,762		125,762	101,133
Total expenditure			125,762		125,762	101,133
Net expenditure for the year			(4,183)		(4,183)	(4,955)
Net income after transfers		A-BZ	(4,183)		(4,183)	(4,955)
Net movement in funds			(4,183)		(4,183)	(4,955)
Reconciliation offunds:-
Total funds brought forward			190,804	1,367	192,171	197,125
Total funds carried forward			186,621	1,367	187,988	192,170

	SOR	Prior Year	Prior Year	Prior Year
	P	Unrestricte	Restricted	Total
	Ref	d Funds	Funds	Funds
		2021	2021	2021
			K
Funds in Step 24still to be allocated		P,805	-150	(4,955)	HH
Income from:
Donations 8 Legacies	A1			741
Charitable activities	A2			93,914
Investments	A4			1,523
Total income				96,178
Expenditure on:
Charitable activities	B2			101,133
Total expenditure				101,133
Net expenditure for the year				(4,955)
Net income after transfers				(4,955)
Net movement in funds				(4,955)
Reconciliation offunds:-
Total funds brought forward		195,608	1,517	197,125
Total funds carried forward		195,608	1,517	192,170

			2022
			E
Funds generated	in the year as detailed in the SOFA		(4,183)	(4,955)
Resources applied	on functional fixed assets
Net resources available to fund charitable		activities	~4.153	~4.955

						Unrestricted	Restricted	Total	Last year
						Funds	Funds	Funds	Total Funds
						2022	2022f	2022	2021
Accumulated		funds brought			forward	190,804	1,367	192,171	197,125
Recognised transfers		gains	and	losses before		4,183		4,183	4,955
						186,621	1,367	187,988	192,170
Closing	revenue		funds			186,621	1,367	187,988	192,170
Summary	of funds					Unrestricted	Restricted	Total	Last Year
						and	Funds	Funds	Total Funds
						Designated	funds
						2022	2022	2022	2021
									E
Revenue	accumulated			funds		186,621	1,367	187,988	192,170

Companies Act 2	006
					2022f	2021f
Income
Income from operations					120,879	94,655
Investment income
Interest receivable					700	1,523
Gross income in	the year before	exceptional	items		121,579	96,178
Gross income in	the year including exceptional			items	121,579	96,178
Expenditure
Charitable expenditure, excluding		depreciation	and amortisation		116,126	99,466
Depreciation and	amortisation				9,636	1,667
Realised losses	on disposals of social investments			which are programmi
Total expenditure	in the year				125,762	101,133
Net income before tax in the financial year					(4,183)	(4,955)
Tax on surplus on	ordinary activities
Net income after	tax in the financial year				(4,183)	(4,955)
Retained surplus	for the financial	year			~4,153	~4,955

				SOR	SOR
			Note		2022		2021
Fixed assets				A
Tangible assets			11	A2	28,908		5,002
Current assets				8
Debtors			12	B2	6961	5,611
Cash at bank and in		hand		B4	152,777	181,926
Total current assets					159,738	187,537
Creditors: amounts within one year		falling due	14	C1	~659	~366
Net current assets					159,079		187,169
The total net assets		ofthe charity			187,987		192,171
The total net assets		ofthe charity	are funded		by the funds ofthe charity,	as follows:-
Restricted funds
Restricted Revenue	Funds		19	D2	1,367		1,367
Unrestricted Funds
Unrestricted Revenue		Funds	19	D3	186,620		190,804
Designated Funds
Total charity funds					187,987		192,171

5	Net (deficit)/surplus before tax in the financial year	Net (deficit)/surplus before tax in the financial year	2022f	2021f
	The net (deficit)/surplus before tax	in the financial year is stated affer charging:-
	Depreciation of owned fixed assets Pension costs		9,636 1,018	1,667 889
6	The contribution ofvolunteers
	The charity depends on the support of its volunteers, which is much appreciated volunteers are difficult to value precisely in monetary terms and have not been		The arrangements with recognised in the Statement
	of Financial Activities.
7	Staff costs and emoluments
	Salary costs		2022 f	2021 f
	Gross Salaries excluding trustees Employer's contribution to defined	and key management personnel benefit pension schemes	61,228 1,018	41,796 889
	Total salaries, wages and related costs		62,246	42,685

			Plant & Machinery	Motor Vehicles	Total
			E
	Cost
	At 1 August 2021		28,104		28,104
	Additions		38,544		38,544
	Disposals		(28,104)		(28,104)
	At 31July 2022		38,544		38,544
	Depreciation
	At 1 August 2021		23,102		23,102
	Charge for the year		9,636		9,836
	On disposals		(23,102)		(23,102)
	At 31July 2022		9,636		9,636
	Net book value
	At 31 July 2022		28,908		28,908
	At 31 July 2021		5,002		5,002
12	Debtors
				2022	2021
	Trade debtors			3,672	3,194
	Prepayments and accrued income			3,289	2,417
				6,961	5,611
13	Contingent asset			2022	2021
14	Creditors: amounts	falling due within one year		2022	2021
	PAYE, NIC VAT and	other taxes		(716)	(723)
	Other creditors			1,375	1,091
				659	368

16	Guarantees made by the	charity on behalf oftrustees
17	Income and Expenditure	account summary	2022	2021
	At 1August 2021		192,170	197,125
	Loss after tax for the year		(4,183)	(4,955)
	At 31July 2022		187887	192,178

At 31July 2022	At 31July 2022	Unrestricted	Designated	Restricted	Total
		funds	funds	fundsf	Funds
Tangible	Fixed Assets	28,908			28,908
Current	Assets	158,371		1,367	159,738
Current	I iabiliiies	(659)			(659)
		186,620		1,367	187,987
At 1August 2021		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
Tangible	Fixed Assets	5,002			5,002
Current	Assets	186,170		1,367	187,537
Current	Liabilities	(368)			(368)
		190,804		1,367	192,171

Change in t	otal fu	nds	over t	he ye	ar as shown	in Note 18,analy	sed by individu	sed by individu	al funds	al funds
						Funds	Movement		Transfers		Funds
						brought	in funds	in			carried
						forward	2022		funds	in	forward to
						from 2021			2022		2023
							See Note	20	See Note 0
Unrestncted	and designated			funds:-
Unrestricted	Revenue		Funds			190,804	(4,183)				186,621
Total unrestricted		and designated			funds	1M,884	~4,183				186,621
Restricted funds:-
insert name	offund	2				1,367					1,367
Total restricted funds						1,367					1,367
Totalcharity	funds					192,171	~4,183				187,988

Analysis of	movemen	ts in fu	nds over the yea	r as shown in Note	19
						Other
				Income	Expenditure	Gains &	Movement
						Losses	in funds
				2022	2022	2022	2022
					6
Unrestricted	and designated		funds:-
Unrestricted	Revenue	Funds		121,579	(125,762)		(4,183)

Thi	s analysis is cla	sssifieb	y con	ventio	nal	nom	inal descriptio	ns and not b	y acti vity.
23	Donations and	Legacies
							Current year	Current year	Current year	Prior Year
							Unrestricted	Restricted	Total	Total
							Funds	Funds	Funds	Funds
							2022	2022	2022	2021
								6		6
	Donations and	gifts from	individuals
	Small donations	individually	less	than	f1000		1,773		1,773	741
	Total donations	and gifts	from	individuals			1,773		1,773	741
	Total Donations	and Legacies				A1	1,773		1,773	741
24	Income from charitable activities -				Trading Activities
							Current year Unrestricted	Current year Restricted	Current year Total	Prior Year Total
							Funds	Funds	Funds	Funds
							2022	2022	2022	2021
	Primary purpose and ancillary			trading
	Sale ofgoods and services the charity's objects		in accordance			with	112,591		112,591	69,325
	Rates refunds									20,149
	Caravan income						6,515		6,515	4,440
	Total Primary purpose and ancillary				trading		119,106		119,106	93,914

						Current year	Current year	Current year	Prior Year
						Unrestricted	Restricted	Total	Total
						Funds	Funds	Funds	Funds
						6	6	5	6
						2022	2022	2022	2021
	Total income	from	charitable	trading		119,106		119,106	93,914
	Total from	charitable activities			A2	119,106		119,106	93,914
26	Investment	income
						Current year	Current year	Current year	Prior Year
						Unrestricted	Restricted	Total	Total
						Funds	Funds	Funds	Funds
						2022	2022	2022	2021
						5
	Bank Interest	Receivable				700		700	1,523
	Total investment		income		A4	700		700	1,523

		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2022	2022	2022	2021
		E		6	8
Gross wages and salaries - charitable	activities	61,228		61,228	41,796
Defined benefit pension costs - charitable activities		1,018		1,018	889
Patients conference					150
Patient support		579		579	5,000
Total direct spending	BB	$2825		$2 825	47835

				Current year	Current year	Current year	Prior Year
				Unrestricted	Restricted	Total	Total
				Funds	Funds	Funds	Funds
				2022 E	2022 8	2022f	2021 8
Reallocated	from support costs			62,937		62,937	53,298
Total	charitable	trading costs	828	$2 $37		62937	53298

Support costs for charitable activities
	Current year	Current year	Current year	Prior Year
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	2022	2022	2022	2021
	E	6	6	E
Volunteer costs
Training and welfare - volunteers	20		20
Travel and subsistence -volunteers	1,824		1,824	1,504
Sundry expenses	805		805	666
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	27,539 3,441 2,816 404 1,325 1,530 2,324		27,539 3,441 2,816 404 1,325 1,530 2,324	27,555 2,086 1,217 419 164 2,040 2,332
Consumables and shop equipment Caravan expenditure	1,565 8,011		1,565 8,011	727 7,741
Administrative overheads Telephone, fax and internet Postage Stationery and printing Room hire	721 72 370 53		721 72 370 53	729 32 258
Advertising and marketing Pofit/loss on sale ofcaravan	472 (4,642)		472 (4,642)

As detailed in Note 30		630		630	756
Professional fees paid to advisors other than		the auditor or examiner
ACCOuntancy feeS Other than examination audit fees	or			2,282	1,838
Consultancy fees		439		439	372
Financial costs
Bank charges		1,300		1,300	1,193
Depreciation &Amortisation in total for the		9,636		9,636	1,667
Support costs before reallocation		62,937		62,937	53,298
Less support costs reallocated tospecific activities
To charitable trading costs		(62,937)		(62,937)	(53,298)
The basis of allocation ofcosts between	activities is described		under accounting	policies

						Current year	Current	year	Current year	Prior Year
						Unrestricted	Restricted		Total	Total
						Funds	Funds		Funds	Funds
						2022	2022		2022	2021
						6	8			6
	Professional	fees paid to the			Auditor orIndependent Examinerin			addition	to audit and
	examination	fees
									2022f	2021
	Fees paid to the examiner's			firm		630			630	756
	Total additional fees included support costs at Note 29				in	630			630	756
31	Total Charitable		expenditure
						Current year	Current	year	Current year	Prior Year
						Unrestricted	Restricted		Total	Total
						Funds	Funds		Funds	Funds
						2022	2022f		2022f	2021 8
	Total direct spending				82a	62,825			62,825	47,835
	Total charitable		trading costs		82b	62,937			62,937	53,298
	Total charitable		expenditure		82	125,762			125,762	101,133