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2024-09-30-accounts

REGISTERED COMPANY NUMBER: 07667384 (England and Wales) REGISTERED CHARITY NUMBER: 1145361

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

DENTAL WELLNESS TRUST (A COMPANY LIMITED BY GUARANTEE)

MGR SD Limited Chartered Accountants 55 Loudoun Road St John's Wood London NW8 0DL

DENTAL WELLNESS TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 15
Detailed Statement of Financial Activities 16

DENTAL WELLNESS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07667384 (England and Wales)

Registered Charity number

1145361

Registered office

5 Elm Terrace Constantine Road London NW3 2LL

Trustees

Dr Linda Greenwall BDS, MGDS, RCS, MSc, MRD, RCS, FFGDP, BEM Dr Saul Konviser BDS MSc

Dr Moira Wong

Patrons

Professor Nairn Wilson CBE, FRCS FRCSI Baroness Helena Kennedy KC

Advisors

Ms Victoria Goodall Ms Hilary Natoff Dr Harriet Wright Miss Kathy Harley Dr Claire Robertson Dr Dan Shaffer

Independent Examiner

MGR SD Limited Chartered Accountants 55 Loudoun Road St John's Wood London NW8 0DL

Page 1

DENTAL WELLNESS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

INTRODUCTIONS

In the National Dental Epidemiology Programme (NDEP) for England: oral health survey of five-year-old children, released March 2025 - the latest figures show the prevalence of children with early-stage enamel decay. It makes for uncomfortable reading. In this survey of 5-year-olds in England, the national incidence of children with enamel or dentinal decay was 26.9 %, only slightly down from 29.3% in 2022. Regionally, this ranged from 23.3% in the East of England to 36.8% in the North West. At upper tier local authority level, Brent had the highest prevalence of dentinal decay (43.4%).

Millions of school days are lost annually because of dental issues. Added to this, every year, some 48,000 children go into hospital to have a general anaesthetic to have their rotten teeth extracted - with every such procedure carrying risk.

In short, children's dental health in the UK is not good and when we look at the bigger picture, 'Oral diseases are also among the biggest challenges in global health today,' says Dr Khanyi Makwakwa, in her capacity as the South African Dental Association's FDI National Liaison Officer. 'When people have access to prevention and treatment, it can unlock enormous health benefits for their lives and society broadly.'

The Oral Health Foundation too, firmly believe that oral health care interventions should be included in universal health coverage programmes, thus helping to stop pain, discomfort, disfigurement and even death in extreme cases.

Prevention is better than cure

The Dental Wellness Trust, as always, have remained agile in our approach to oral health delivery and we continue to work with schools and communities both in the UK and overseas in new and improved ways, therefore maximising all potential opportunities to improve outcomes in oral health for children and young people. We deliver a blend of oral health education programmes and practical interventions, where appropriate/possible, which are largely funding dependent.

A WORSENING CRISIS:

A Global Oral Health report, published by the World Health Organisation in November 2022, showed that almost half of the world's population (45% or 3.5 billion people) suffer from oral diseases, with 3 out of every 4 affected people living in low- and middle-income countries. Global cases of oral diseases have increased by 1 billion over the last 30 years.

WHAT IS CAUSING THE CRISIS IN CHILDREN'S ORAL HEALTH IN THE UK:

There appears to be no single cause for the poor oral health of children in the UK, but rather a 'perfect storm' of factors contributing to this largely preventable issue.

Socio-economic status - difficulty accessing dental care, lack of education and awareness in preventing dental disease.

Accessing an NHS dentist - a shortage of NHS dentists in the UK, had led to increased waiting times for children to get dental appointments for check-ups or treatment. By the House of Commons Library in September 2023 it was estimated that 4.4m children in the UK had not seen a dentist in the past year.

Cost of living crisis - is a significant factor in deteriorating oral health with some families, as purchasing toothbrushes and toothpaste become a luxury item when struggling to put food on the table.

Poor diet - consuming excess sweet and sugary foods and drinks with the resulting bacteria-producing acid that destroys tooth enamel leading to tooth decay.

The issue of oral health challenges is growing, as too is the pressure on the services that support it. We believe prevention is the best route forward to put a stop to unnecessary tooth decay and gum disease.

Page 2

DENTAL WELLNESS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

DWT - KEEPING UP WITH THE CHALLENGES OF ORAL HEALTH:

Our Mission

Our mission is to improve children's oral health through dental wellness. We achieve this through a blend of education, on-site LiveSmart Supervised Toothbrushing programmes which take place daily in schools (and where appropriate in the community) screenings, training healthcare workers, and practical interventions such as the application of fluoride varnish and dental work in emergency situations.

Tooth decay is largely prevented by brushing teeth properly, regularly and with fluoride toothpaste and by cutting down on sugar intake.

Our mission is to prevent unnecessary tooth decay.

Since our inception, we have supported the oral health needs of well over 500,000 children in the UK alone, either directly or indirectly. Overseas, we directly assist many thousands of children too with daily toothbrushing programmes.

The Long-Term Objectives:

1) To improve dental wellness and raise awareness of toothbrushing and other oral health issues by focusing primarily, but not exclusively on:

2) To provide positive outcomes with:

Training:

During YE24, we have significantly increased the number of remote training sessions provided to teachers and healthcare workers. This optimises our time, reduces cost, increases reach and is an environmentally sustainable option with the obvious reduction in carbon footprint compared with delivering on-site training.

Methodology:

We engage with headteachers, teachers, family care workers and parents at schools and community settings to promote good oral healthcare practices.

Where we provide full LiveSmart Supervised Toothbrushing programmes, we train teachers and often provide toothbrushes, paste, and toothpaste plates so that children can brush their teeth daily at school, supervised by their teachers.

Page 3

DENTAL WELLNESS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

In addition to a legacy of children who have received tuition and encouragement, we also work with welfare staff at participating schools, to enable a continued programme of tuition for future cohorts of children, thus introducing an element of future proofing to our work.

Treatment for child refugees in and around London:

Where funding allows, we continue to deliver a dental care programme to help child refugees and child asylum seekers receive urgent and necessary dental care that they are unable to obtain elsewhere. Dr Linda Greenwall, together with dental volunteers, dental hygienists and dental nurses visit hotels and other community buildings where families are temporarily housed to screen the children.

Children in most need attend the Greenwall Dental practice accompanied by their parents on a Sunday where they are provided with free dental care including fillings, fluoride varnish, and fissure sealants where necessary. In some cases, the children need extractions of severely decayed teeth. All dental treatment has been, and continues to be, provided free of charge to the children.

Take home resources:

Our oral health booklets for KS2 children, are a valuable take-home resource to ensure that important oral health education messaging is delivered beyond the school gates and directly into homes.

Mobile Clinic:

In a project supported by Rotary we hope to introduce a mobile clinic in 2026 which will provide both oral health awareness and dental care for children in 32 London Boroughs, who would not otherwise be able to receive dental care.

In South Africa, we are able to use a similar vehicle for our outreach programmes, again assisted by Rotary International and local clubs.

Teaching those who are practising:

In November 2023, we held our 9th annual conference in London to an audience of dentists and welcomed many speakers including keynote speaker Dr Sandra White.

We also help to support an annual conference in South Africa.

Our Research Studies:

Over the past few years, the Dental Wellness Trust research team have undertaken four research studies.

  1. Elderly Oral Health Study: Dr Alon Livny, Dr Leon Geffen, Dr Linda Greenwall, Dr Siobhan Anthony, Dr Luke Greenfield.

  2. LiveSmart toothbrushing programmes: quantitative and qualitative presented at IADR in Cape Town Conference 2014: Dr Alon Livny, Dr Linda Greenwall, Professor Neil Myburgh.

  3. WellCon Study: Constic Community Fissure Sealant Programme conducted from 2013-2015 Dr Linda Greenwall, Dr Susanne Effenberger, Dr Alon Livny, Dr Siobhan Antony, Professor Neil Myburgh, Dr Dirk Smit, Dr Marcus Cebula presented at The IADR Conference in London 2018.

Page 4

DENTAL WELLNESS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

  1. Wellflair Study: 3 Fluoride Varnish Study undertaken in Cape Town in two schools. The children have varnish applied onto their teeth every 3 months by the toothbrush mamas and the children's teeth are checked every 6 months. Those involved: Dr Linda Greenwall, Professor Neil Myburgh, Dr Susanne Effenberger, Dr Marcus Cebula, Dr Dirk Smit, Dr Harriet Wright, Dr Jack McSweeney. We have completed over 3 years of this study and will plan to expand the Wellflair Varnish study into more schools in the community.

  2. Dental fill study 2023 - 2025.

Working effectively:

We measure our effectiveness through our research programmes and our auditing and monitoring processes and impact measurement of all our programmes.

Other significant activities:

In South Africa, our organisation is called the Dental Wellness Foundation. We have some 25,000 thousand children and growing who are participating in our programmes in the poorest townships around Cape Town in Khayelitsha and Mfuleni. Fifteen toothbrush mamas have been trained to implement these training programmes and visit schools to deliver toothbrushes and toothpaste to ensure good compliance and sustainability. The toothbrush mamas receive a monthly stipend for this work

During and since the COVID 19 pandemic, over 500,000 meals have been served to children via 12 Soup Kitchens, run voluntarily by the toothbrush mamas. This continues in areas where need remains great.

Collaboration

In the UK, excellent relationships remain between our small team of committed DWT personnel, volunteers, schools, community organisations and funders.

We take this opportunity of thanking all our personnel, volunteers, advisors, trustees, patrons, donors, and corporate supporters who have helped us to achieve all that we have during fiscal year end '24.

Together, we are taking valuable oral health programmes whether that be through education or practical intervention to thousands more children both in the UK and overseas - to help keep them smiling and help prevent unnecessary tooth decay and gum disease.

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 5

DENTAL WELLNESS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

RISKS POLICY

Trustees undertake an annual review of risks.

Dr L H Greenwall - Chair of Trustees

Approved by order of the board of trustees on 29 July 2025 and signed on its behalf by:

Dr L H Greenwall - Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DENTAL WELLNESS TRUST

Independent examiner's report to the trustees of Dental Wellness Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Simon Sefton

MGR SD Limited Chartered Accountants 55 Loudoun Road St John's Wood London NW8 0DL

29 July 2025

Page 7

DENTAL WELLNESS TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024

Unrestricted
fund
Notes
£
INCOMING RESOURCES FROM
Donations received
224,661
EXPENDITURE ON
Raising funds
25,421
Charitable activities
Charitable activities
183,363
Administration
26,332
Total
235,116
NET INCOME/(EXPENDITURE)
(10,455)
RECONCILIATION OF FUNDS
Total funds brought forward
83,641
TOTAL FUNDS CARRIED FORWARD
73,186
Restricted
fund
£
50,000
-
-
-
-
50,000
-
50,000
30.9.24
Total
funds
£
274,661
25,421
183,363
26,332
235,116
39,545
83,641
123,186
30.9.23
Total
funds
£
205,897
14,348
152,349
35,663
202,360
3,537
80,104
83,641

The notes form part of these financial statements

Page 8

DENTAL WELLNESS TRUST

BALANCE SHEET 30 SEPTEMBER 2024

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
4
26,392
Cash at bank
48,132
74,524
CREDITORS
Amounts falling due within one year
5
(1,338)
NET CURRENT ASSETS
73,186
TOTAL ASSETS LESS CURRENT LIABILITIES
73,186
NET ASSETS
73,186
FUNDS
6
Unrestricted funds:
General fund
Restricted funds:
Dental van
TOTAL FUNDS
Restricted
fund
£
-
50,000
50,000
-
50,000
50,000
50,000
30.9.24
Total
funds
£
26,392
98,132
124,524
(1,338)
123,186
123,186
123,186
73,186
50,000
123,186
30.9.23
Total
funds
£
20,000
63,641
83,641
-
83,641
83,641
83,641
83,641
-
83,641

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

DENTAL WELLNESS TRUST

BALANCE SHEET - continued 30 SEPTEMBER 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 29 July 2025 and were signed on its behalf by:

L H Greenwall - Trustee

The notes form part of these financial statements

Page 10

DENTAL WELLNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from activities for generating funds is recognised on a receivable basis.

Investment income arises from interest bearing bank accounts and is recognised on a receivable basis.

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Income and resources expended include the cost of donated goods and services provided businesses, trustees and volunteers estimated at £172,934 (2023 - £106,453). This change in policy is to reflect more fairly the activities undertaken by the charity.

Grants offered subject to conditions which have not been met at the balance sheet date are noted as a commitment but not accrued as expenditure.

Fund accounting

Unrestricted funds are comprised of accumulated surpluses and deficits on general funds. They are available for use at the discretion of the Board of Trustees in furtherance of the general charitable objectives.

Restricted funds represent amounts raised by the charity to acquire a new dental van.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.

continued...

Page 11

DENTAL WELLNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOMING RESOURCES FROM
Donations received 205,897
EXPENDITURE ON
Raising funds 14,348
Charitable activities
Charitable activities 152,349
Administration 35,663
Total 202,360
NET INCOME 3,537
RECONCILIATION OF FUNDS
Total funds brought forward 80,104
TOTAL FUNDS CARRIED FORWARD 83,641
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Prepayments 26,392 20,000

continued...

Page 12

DENTAL WELLNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
6.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Dental van
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Dental van
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
30.9.24
30.9.23
£
£
1,338
-
Net
At
movement
At
1.10.23
in funds
30.9.24
£
£
£
83,641
(10,455)
73,186
-
50,000
50,000
83,641
39,545
123,186
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
224,661
(235,116)
(10,455)
50,000
-
50,000
274,661
(235,116)
39,545
Net
At
movement
At
1.10.22
in funds
30.9.23
£
£
£
80,104
3,537
83,641
80,104
3,537
83,641

continued...

Page 13

DENTAL WELLNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
205,897
205,897
Resources
Movement
expended
in funds
£
£
(202,360)
3,537
(202,360)
3,537

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Dental van
TOTAL FUNDS
Net
At
movement
At
1.10.22
in funds
30.9.24
£
£
£
80,104
(6,918)
73,186
-
50,000
50,000
80,104
43,082
123,186

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Dental van
TOTAL FUNDS
Incoming
resources
£
430,558
50,000
480,558
Resources
Movement
expended
in funds
£
£
(437,476)
(6,918)
-
50,000
(437,476)
43,082

continued...

Page 14

DENTAL WELLNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

7. RELATED PARTY DISCLOSURES

During the year the charity paid £22,500 (2023 - £30,000) to Dental Wellness Foundation, a South African Charitable Foundation specifically for dental treatment and education, where Dr L H Greenwall is also a trustee.

Page 15

DENTAL WELLNESS TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024

30.9.24 30.9.23
£ £
INCOMING RESOURCES
Donations received
Donations 101,727 99,444
Donated services and facilities 172,934 106,453
274,661 205,897
Total incoming resources 274,661 205,897
EXPENDITURE
Raising donations and legacies
Fund raising costs 25,421 14,348
Charitable activities
Dental treatment and education 183,363 152,350
Support costs
Management
Computer expenses 4,164 1,860
Insurance 1,361 2,437
Postage and stationery 3,630 7,662
Sundries 1,859 4,592
Consultancy fees 7,548 17,796
Wages 6,515 -
25,077 34,347
Finance
Bank charges 1,255 1,315
Total resources expended 235,116 202,360
Net income 39,545 3,537

This page does not form part of the statutory financial statements

Page 16