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

**REPORT OF THE TRUSTEES AND** 

**FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

**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 2025** 

||**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 2025** 

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 2025. 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 MBE, BEM, BDS, MGDS, RCS, MSc, MRD, RCS, FFGDP 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 2025** 

## **INTRODUCTIONS** 

As a national charity that works UK wide and to a lesser extent, but still importantly, further afield on occasions, our purpose remains acutely focused on preventing the prevalence of children with early-stage enamel decay. Our focus also prioritises children living in either underserved or hard-to-reach communities. In the last National Dental Epidemiology Programme (NDEP) for England: oral health survey of five-year-old children survey the national incidence of children with enamel or dentinal decay was 26.9 % 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%). Such figures make for uncomfortable reading. However, these reported figures are only averages for entire geographic locations and in areas of extreme poverty the percentage of children affected will be much higher. 

Millions of school days are lost annually in the UK alone, 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. 

## **A BIGGER PROBLEM** 

There is an additional, more far reaching and worrying concern related to oral health. The mouth contains more than 700 species of bacteria, alongside fungi and viruses. When oral hygiene is poor, harmful bacteria flourish more readily, triggering inflammation that can spread throughout the body. Research increasingly shows that oral disease is also linked to systemic conditions affecting the heart, brain, lungs, and metabolic health. For example, diabetes both increases the risk of gum disease and is worsened by it, creating a harmful two way relationship. Chronic oral inflammation has also been associated with increased cancer risk. These connections underline the urgent need for coordinated evidence based interventions that address both clinical needs and the social determinants of health. 

## **MAKING A DIFFERENCE:** 

We work to break the cycle of inequality by delivering community based programmes that reach children where they are: in schools, nurseries, and local settings. We recognise that oral health is shaped not only by individual behaviour but by the wider environment-housing, income, education, and access to care. Our mission is to ensure that every child, regardless of background, has the knowledge, support, and opportunity to enjoy good oral health and the lifelong benefits it brings. 

We begin with prevention by providing i)  information, and education direct to children within school and community settings and, importantly, to teachers and community health workers who work with families ii) supervised toothbrushing programmes direct into early years and primary school settings and iii) Outreach Clinics where we assess children's teeth. 

Although we are a small charity our reach is large, thanks to the support that we have from many dental health professionals who donate their time. We also have a vast professional knowledge base of dental health and wellbeing but as importantly a deep understanding of hard-to-reach and underserved communities and how to connect with them. 

## **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 RESPONSIBLE FOR CHILDREN'S POOR 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. 

Page 2 



**DENTAL WELLNESS TRUST** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

**Socio-economic status** - difficulty accessing dental care, lack of education and awareness in preventing dental disease and a diet high in sugar. 

**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. 

## **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. 

## **PREVENTION IS BEST:** 

As always, we 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. 

During YE25, we have worked with around 200 schools, early years and community settings in the UK alone, we have worked with community health workers, teachers and parents/carers too to deliver important health messaging that can be shared with children. 

Whilst in YE 2025 we will have worked with some 50,000 children directly, we will have helped thousands more indirectly. 

Our mission is to prevent unnecessary tooth decay. 

Since our inception, we have supported the oral health needs both directly and indirectly of well over 1m children in the UK and overseas. 

## **The Long-Term Objectives:** 

Page 3 



**DENTAL WELLNESS TRUST** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

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

- Educating children and young people and those that are responsible for taking care of them 

- Providing oral health information to the households in which children and young people live 

- Ensuring children have a clean mouth 

- Enabling children to take responsibility for their own health by teaching good hand hygiene and tooth cleaning 

- Helping children to take important oral health care messaging beyond the school gates and into their homes 

- Improving entire household understanding of oral health 

- Improving the lines of communication between teachers and parents/carers 

- 2) To provide positive outcomes with: 

- Children actively engaged in brushing their teeth 

- Children having improved self-esteem 

- Reducing the number of children affected by tooth decay in the communities we serve 

- Reducing the number of school days lost 

- Helping to keep children free of pain from preventable tooth decay 

- Reducing the number of hospital extractions performed due to preventable tooth decay 

## **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. 

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. 

## **Mobile Clinic:** 

In a project supported by Rotary, we hope to introduce a mobile clinic in 2027 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. 

Page 4 



**DENTAL WELLNESS TRUST** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

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

## **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. 

4. 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. 

5. Dental fill study 2023 - 2026. 

## **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:** 

We provide donations including oral health items in collaboration with the Goods 4 Good Charity, the North London Food Bank and Soup Kitchens such as You Donate We Deliver in North London. We have also donated medical and dental equipment and medicines to Ukraine via other medical charities and South Africa too. 

In South Africa, our organisation is called the Dental Wellness Foundation. We have some 35,000 thousand children and growing who are participating in our programmes in the poorest townships around Cape Town in Khayelitsha and Mfuleni. We now have 17 toothbrush mamas who implement our LiveSmart training programmes and who visit the schools daily to ensure good compliance and sustainability. We collaborate with the University of the Western Cape Dental School to measure our impact through research projects undertaken in community settings in the schools. We have published our varnish and fissure sealant programmes that we are running. The toothbrush mamas receive a monthly stipend to ensure sustainability of our daily toothbrushing programmes. 

During COVID 19 pandemic, we distributed over 500,000 meals to children via 12 Soup Kitchens, run voluntarily by the toothbrush mamas. 

## **Collaboration** 

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

Page 5 



**DENTAL WELLNESS TRUST** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

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 '25. 

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: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

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. 

## **RISKS POLICY** 

Trustees undertake an annual review of risks. 

Dr L H Greenwall MBE -  Chair of Trustees 

Approved by order of the board of trustees on 29 June 2026 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 2025. 

## **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 June 2026 

Page 7 



## **DENTAL WELLNESS TRUST** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

|**Unrestricted**<br>**fund**<br>**Notes**<br>**£**<br>**INCOMING RESOURCES FROM**<br>Donations received<br>404,375<br>**EXPENDITURE ON**<br>Raising funds<br>50,769<br>**Charitable activities**<br>Charitable activities<br>241,007<br>Administration<br>10,195<br>**Total**<br>301,971<br>**NET INCOME**<br>102,404<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>123,186<br>**TOTAL FUNDS CARRIED FORWARD**<br>225,590|**Restricted**<br>**fund**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**30.9.25**<br>**Total**<br>**funds**<br>**£**<br>404,375<br>50,769<br>241,007<br>10,195<br>301,971<br>102,404<br>123,186<br>225,590|**30.9.24**<br>**Total**<br>**funds**<br>**£**<br>274,661|
|---|---|---|---|
||||25,421<br>197,426<br>12,269|
||||235,116|
||||39,545<br>83,641|
||||123,186|



The notes form part of these financial statements 

Page 8 



## **DENTAL WELLNESS TRUST** 

## **BALANCE SHEET 30 SEPTEMBER 2025** 

|**Unrestricted**<br>**fund**<br>**Notes**<br>**£**<br>**CURRENT ASSETS**<br>Debtors<br>4<br>35,214<br>Cash at bank<br>194,976<br>230,190<br>**CREDITORS**<br>Amounts falling due within one year<br>5<br>(4,600)<br>**NET CURRENT ASSETS**<br>225,590<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>225,590<br>**NET ASSETS**<br>225,590<br>**FUNDS**<br>6<br>Unrestricted funds:<br>General fund<br>Restricted funds:<br>Dental van<br>**TOTAL FUNDS**|**Restricted**<br>**fund**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**30.9.25**<br>**Total**<br>**funds**<br>**£**<br>35,214<br>194,976<br>230,190<br>(4,600)<br>225,590<br>225,590<br>225,590<br>225,590<br>-<br>225,590|**30.9.24**<br>**Total**<br>**funds**<br>**£**<br>26,392<br>98,132<br>124,524<br>(1,338)<br>123,186<br>123,186<br>123,186<br>73,186<br>50,000<br>123,186|
|---|---|---|---|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025. 

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The notes form part of these financial statements 

continued... 

Page 9 



**DENTAL WELLNESS TRUST** 

## **BALANCE SHEET - continued 30 SEPTEMBER 2025** 

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 June 2026 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 2025** 

## **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 £188,581 (2024 - £172,934). 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. 

continued... 

Page 11 



**DENTAL WELLNESS TRUST** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

## **2. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024. 

## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|**Unrestricted**<br>**fund**<br>**£**<br>**INCOMING RESOURCES FROM**<br>Donations received<br>224,661<br>**EXPENDITURE ON**<br>Raising funds<br>25,421<br>**Charitable activities**<br>Charitable activities<br>197,426<br>Administration<br>12,269<br>**Total**<br>235,116<br>**NET INCOME/(EXPENDITURE)**<br>(10,455)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>83,641<br>**TOTAL FUNDS CARRIED FORWARD**<br>73,186|**Restricted**<br>**fund**<br>**£**<br>50,000<br>-<br>-<br>-<br>-<br>50,000<br>-<br>50,000|**Total**<br>**funds**<br>**£**<br>274,661|
|---|---|---|
|||25,421<br>197,426<br>12,269|
|||235,116|
|||39,545<br>83,641|
|||123,186|



continued... 

Page 12 



**DENTAL WELLNESS TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

## **4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade debtors<br>Prepayments<br>**5.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade creditors<br>**6.**<br>**MOVEMENT IN FUNDS**<br>**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as follows:<br>**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|**30.9.25**<br>**30.9.24**<br>**£**<br>**£**<br>15,214<br>-<br>20,000<br>26,392<br>35,214<br>26,392<br>**30.9.25**<br>**30.9.24**<br>**£**<br>**£**<br>4,600<br>1,338<br>**Net**<br>**At**<br>**movement**<br>**At**<br>**1.10.24**<br>**in funds**<br>**30.9.25**<br>**£**<br>**£**<br>**£**<br>123,186<br>102,404<br>225,590<br>123,186<br>102,404<br>225,590<br>**Incoming**<br>**Resources**<br>**Movement**<br>**resources**<br>**expended**<br>**in funds**<br>**£**<br>**£**<br>**£**<br>404,375<br>(301,971)<br>102,404<br>404,375<br>(301,971)<br>102,404|
|---|---|



continued... 

Page 13 



**DENTAL WELLNESS TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

## **6. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Dental van<br>**TOTAL FUNDS**|**Net**<br>**At**<br>**movement**<br>**At**<br>**1.10.23**<br>**in funds**<br>**30.9.24**<br>**£**<br>**£**<br>**£**<br>83,641<br>(10,455)<br>73,186<br>-<br>50,000<br>50,000<br>83,641<br>39,545<br>123,186|
|---|---|



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

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Dental van<br>**TOTAL FUNDS**|**Incoming**<br>**resources**<br>**£**<br>224,661<br>50,000<br>274,661|**Resources**<br>**Movement**<br>**expended**<br>**in funds**<br>**£**<br>**£**<br>(235,116)<br>(10,455)<br>-<br>50,000<br>(235,116)<br>39,545|
|---|---|---|



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

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Dental van<br>**TOTAL FUNDS**|**Net**<br>**At**<br>**movement**<br>**1.10.23**<br>**in funds**<br>**£**<br>**£**<br>83,641<br>91,949<br>-<br>50,000<br>83,641<br>141,949|**At**<br>**30.9.25**<br>**£**<br>175,590<br>50,000<br>225,590|
|---|---|---|



continued... 

Page 14 



**DENTAL WELLNESS TRUST** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025** 

## **6. MOVEMENT IN FUNDS - continued** 

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

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Dental van<br>**TOTAL FUNDS**|**Incoming**<br>**resources**<br>**£**<br>629,036<br>50,000<br>679,036|**Resources**<br>**Movement**<br>**expended**<br>**in funds**<br>**£**<br>**£**<br>(537,087)<br>91,949<br>-<br>50,000<br>(537,087)<br>141,949|
|---|---|---|



## **7. RELATED PARTY DISCLOSURES** 

During the year the charity paid £43,000 (2024 - £22,500) 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 2025** 

||**30.9.25**|**30.9.24**|
|---|---|---|
||**£**|**£**|
|**INCOMING RESOURCES**|||
|**Donations received**|||
|Donations|215,794|101,727|
|Donated services and facilities|188,581|172,934|
||404,375|274,661|
|**Total incoming resources**|404,375|274,661|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Fund raising costs|50,769|25,421|
|**Charitable activities**|||
|Dental treatment and education|241,007|197,426|
|**Support costs**|||
|**Management**|||
|Computer expenses|4,645|4,164|
|Insurance|1,453|1,361|
|Postage and stationery|1,993|3,630|
|Sundries|885|1,859|
||8,976|11,014|
|**Finance**|||
|Bank charges|1,219|1,255|
|Total resources expended|301,971|235,116|
|**Net income**|102,404|39,545|



This page does not form part of the statutory financial statements 

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