COMPANY REGISTRATION NUMBER: 07871488 CHARITY REGISTRATION NUMBER: 1145872 ## Dental Mavericks Limited Company Limited by Guarantee Financial Statements 31�� December 20�3 ## **Dental Mavericks Limited** **Company Limited by** **Guarantee Financial Statements Year ended 31 December 20�3** ||**Pages**| |---|---| |Members of the Board and Professional Advisers|1| |Trustees' annual report (incorporating the director's report)|2| |Independent examiner's report to the trustees|5| |Statement of financial activities (including income and expenditure account)|6| |Statement of financial position|7| |Notes to the financial statements|8 to 12| ## Trustees' Annual Report (Incorporating the Director's Report) ## Year ended 31���December 20�3 The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31��� December 20�3 ## Reference and administrative details |Registered charity name|Dental Mavericks| |---|---| |Charity registration number|1145872| |Company registration number|07871488| |Principal office and registered|33 Frank Parkinson Court| |office|Guiseley| ||Leeds| ||England| ||LS20 9EY| |Thetrustees|Mrs C Gedge| ||Mr R Howarth| ||��������������| ||�����������| Independent examiner Paul F Pattison. B.Sc. (Econ.) FCMA CGMA Independent Finance Professional. Finca Los Madro ñ os, �pdo 202. Correos. Coin. Malaga. Spain.������ Page 1 ## **MONITORING AND EVALUATION REPORT** ## **DENTAL MAVERICKS** ## **MOROCCO** ## **April-October 2023** Page 1 | 7 ## **CONTENT:** PART A- Executive Summary PART B – Project Details PART C – Project Evaluation PART D – Analysis and Room for Improvement PART E – Conclusion and Recommendations Page 2 | 7 ## **EXECUTIVE SUMMARY** The mission of Dental Mavericks (DM) is to make emergency dental care accessible to vulnerable populations and promote oral hygiene education and practise through its work in Morocco. In all activities we are guided by our core values: stress-free dentistry, pain-free dentistry, quality, building strong relationships, and long term change. On the fourth day of World Health Assembly 74, that was held in 2021 from 24 May to 1 June 2021, Member States affirmed their united commitment to oral health by approving a WHO resolution on Oral health that was put forward in 2021 by Sri Lanka and other Member States at the WHO Executive Board meeting in January, effectively putting oral health back on the global health agenda. The resolution recognizes the global burden of oral diseases and their associations with other conditions, urging Member States to address shared risk factors, enhance the professional capacity of oral health professionals to deliver consistent and quality care, and to include oral health in universal health coverage (UHC) benefit packages. It also asks WHO to develop a global strategy and action plan on oral health with 2030 targets, among other follow-up actions. Page 3 | 7 ## **PROJECT DETAILS** In line with the mission of DM, and in an effort to provide relief to those most in need of dental services, in three locations in Morocco; Asni, Chefchaouen and Essaouira we managed to visit two of the locations and are recruiting for all three in 2024. This document reports on the results of the third phase of the project implemented between April and October 2023 and outlines the opportunities for improvement and gives recommendations for future work. **Completed by:** Samanta Espinosa, Dental Mavericks Coordinator **Location(s):** Asni and Chefchaouen **Objective(s):** To improve oral health among Moroccan communities by increasing access to quality and dignified dental care. **Date(s):** April-October 2023 **Contracted** Asni: In association with the Eve Branson Foundation, Asni Elementary **clinics** School. Chefchaouen: Babtaza, Magoo, Tissouka schools. **Volunteers** Co-ordinator: Samanta Espinosa Executive Director: Cally Walker Social Media: Abby Leach Page 4 | 7 ## **PROJECT EVALUATION** The following activities were completed as part of the assessment: |**Indicator**||**Signifcance– Why we measure it**| |---|---|---| |Cost/Procedure
(Efciency)||
- The lower the cost per procedure, the more procedures we can
perform, and thus the most beneft to the community (provided
the quality of our services is maintained)
- We just about break even on our trips and monthly donations
cover admin. Connect My Marketing covers ofce administration
needs. Everything else is self funded.| |||**Results:**
- 19€ per appointment (in line with the results from previous
months)| |Number of Patients
Treated:
**_1452_**
(Impact)||- The purpose of Dental Mavericks is to reach as many people in
need as possible.
- The more patients we treat, the more impact we reach within the
community. This would create a snow-ball efect, increasing the
proportion of the population free of dental pain.| |Patients
Demographic||- We want to ensure that within the communities in rural areas with
little access to dental care, they get treated in a dignifed, pain
free environment.
- We collect and analyse data and compare the results. The
positive impact in the future is oral care education and everyone
gets a toothbrush and toothpaste.| |Quality||**Results October 2023:**
- Randomly selected patients’ fles were flled out correctly
- Randomly selected medical products' expiry dates haven't
passed
- The personnel were wearing gloves and masks.
- The clinics were clean and tidy, everything was well disinfected
between the patients, the atmosphere was relaxed and friendly.| Page 5 | 7 As part of the report we also asked the team present at the clinic for their feedback: ## **Dentist: Aziz Shamsaldeen, from the UK** Q1: What’s your experience been like? It’s lovely, I wish everybody to try it. Four days here and we’ve done a lot of things, make people happy, I ask everyone, you should try it, it’s a really nice experience. ## Q2: Would you recommend it? I would come again definitely, maybe in six months, maybe next year but I’ll come again, i’m very willing to contribute to it. ## **Therapist: Gill Bird, from New Zealand** Q1: What’s your experience been like? This is my fourth trip, there wasn’t a team of New Zealanders with me so I got to meet all these amazing people from the UK and we all gelled, it only took like a day, we were all a team. You can really see it in peoples faces ‘oh my God, this is so amazing’ ## Q2: Would you recommend it? Yes, it’s completely life changing. Once you’ve come once, and had the experience, it becomes a little bit addictive and you want to do it again. You’re always wanting to talk about it and people give me a hard time saying ‘when I was in Morocco…’ So many of my friends have come and joined and they’re telling people, it’s just giving back, even though the trip is long. ## **Hygienist: Tracy Doole, from Northern Ireland** Q1: What’s your experience been like? It’s been absolutely amazing, I’ve learned so much every day and it’s great to see different cultures and working as part of a dental team, everyone's working together, it’s just been fabulous. Q2: Would you recommend it? Definitely, the friendship I’ve made, the people we’ve met and just the difference that we made in providing treatment to get people out of pain has been so invaluable and I’ve learned a lot. ## **Nurse: Mariam Kadmaoui, from Morocco** Q1: What’s your experience been like? Very great, I’ve learned a lot of things, it’s an amazing experience, an amazing journey, I met a lot of people, we work with the children, they were happy, it was good. Q2: Would you recommend it? This is my second time, for me, I would do it every time and I do recommend it to anyone who is interested. Page 6 | 7 ## **CONCLUSION & RECOMMENDATIONS** The results from the report are satisfactory and gives us confidence to set new goals for future projects. There is a pressing need for organisations like Dental Mavericks to provide relief in certain areas, especially for children. One of our goals is to maintain an oral hygiene program for children to reintroduce better sustainability and long-term change into our activities in Morocco. Another is to build a permanent clinic in Bab Taza where visiting and local dental teams can treat the surrounding communities and provide better all round dental care. _**----------- END OF REPORT ------------**_ Page 7 | 7 ## **Dental Mavericks Limited** ## **Company Limited by Guarantee** ## **Trustees' Annual Report (Incorporating the Director's Report)** _(continued)_ ## **Year ended 31�� December 20�3** ## **Structure, governance and management** The charity is a company limited by guarantee, incorporated on _5_ December 2011 and registered as a charity on 13 February 2012, it is governed by its memorandum and articles of association. The Trustees, who are also directors for the purpose of company law, and who served during the year were: Mrs C�Gedge Mr C�Branfield ���������������� ������������� Trustees are chosen for the help and service to move forward projects for Dental Mavericks. They have general understanding of dentistry as a whole and w��� have visited Morocco at least once with Dental Mavericks. They are chosen and supported by the existing Trustees of the charity. None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute GBP�1 in the event of winding up. Indemnity insurance has not been taken out in the year, each of the volunteers arranges their own insurance. ## **Objectives and activities** The Charity's objects are to promote, encourage, organise and develop good dental health and education thereof, including the direct provision of dentistry, to third world populations with particular direction towards children in North Africa and Lebanon. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. Page 2 ## **Dental Mavericks Limited** ## **Company Limited by Guarantee** ## **Trustees' Annual Report (Incorporating the Director's Report)** _(continued)_ ## **Year ended 31st December 2023** ## **Public Benefit** Section 4 of the Charities Act 2006 requires the Trustee Board to comply with their duty to have due regard to the public benefit guidance published by the Charity Commission in exercising their powers or duties. The Trustee Board has reviewed the organisation's vision, mission and key objectives in the context of its charitable purposes and considers that they meet the two key principles of public benefit as identified by the Charity Commission: - there must be an identifiable benefit or benefits - benefit must be to the public, or section of the public The Trustee Board reviews all work undertaken by Dental Mavericks to ensure that it is in line with the key objectives and hence it is deemed to be for the public benefit according to the Charity Commission guidance. ## **Financial review** Income for the year amounted to GBP 46,417 (2022– GBP 33,571), with expenditure of GBP 29,015 (2022– GBP 21,672), leaving a net surplus for the year of GBP 17,402 (2022: aurplus of GBP 11,899). ## **Reserves Policy** The Trustees have a reserve policy to set aside reserves equal to 10% of all income. Reserves are held to ensure continuation of the services provided until further funds can be raised. Reserves at 31 December 2023 stood at GBP 63,726 (2022 GBP 46,324) which is in excess of this target. The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. Page 3 Denlal Mavericks Company Limited by Guarantee Trustees, Annual Report (Incorporating ihe Director's Report) Year ended 31 December 2023 TNste￿, Teswnsibilities 5tatellJellt Thetru51ee5, %vho aTealsodirectors forih¢purposes ofcomydllylaw, arerespoDsible foTpreparinB thetrllstees.re￿rt 8ndth¢ fin3n¢ial ￿atemen(S in accordance with appliLthl¢18w and unit￿ Kingdom Accoulliing Stattdards (Unitoj Kirtgdo]n Gerttrtlly Atceptrd Accounling Pr8¢tic¢X Company Lawrequires the charity th)￿e¢S iopr¢pare financial sialtments foreachyear ￿1th give#true andfairN￿eWOfthe stale of affgiTS ofthe chAritsble ¢ompany andthe incomingresources 2nd applie8tion ofresouTce& including the in¢ome exptndilwe, forthatpttiod. In PT¢paringih¢5¢ f￿￿e1al￿a1ernen￿thetrUstte5artTeqllirgdtv.' s¢l¢rf suitable a¢¢ounlllJgpoliciesandthen2pply th¢m constsientiy. observclh¢ m¢thoOs*JOprin¢iples intheapplicable Charities SORP. m8k¢ judgm¢ntsandac¢ouniiDge51Utiales that are ￿¥sOnable aDdpNd¢nt. ep¥xe ihe finatstlai Slalements on ihc going ￿nC¢m btsis thlt55 11 is tiw)proJYiate to rntDe that the chty. will 's trnsiees. ￿ a body. in accordance wilh Chapter 3 of Part 16 ofihe Coinpan)es Aci 2006 and Ihe charitable coinpanys irusiees &% a body in accordance with seclioD 154 of the Charities Ad 2Ql l. My indepen&nt examiner's WOTk has been undenaken so thal I niight slatè to the th￿11￿ble eomparty's trugiees IhtssÈ nlallcrs S ani rcquircd 5tatr to thrrn in IndrpEndcnT cxaniincf5 fcpDrt and fttr no ttther purpose To the fullesi extent riKitted by la￿. I do noi accept or ￿s￿Ale iesponsibiliry. to an￿one oslier than tlie cliariiable conipani. the charitable QlnPJDV5 I￿eThI]e[S a bndy and ihe chariiable conipany's i￿s￿5 as a bndy for niv Indep¢￿dc￿l CXam￿cr'5 work. for ihi5 repoTt. Or ftsTthc opinions I have fonned Re5wThsibilities 2nd b2SIs ￿f report A8 ihe chaTlti'S ffiistees of ihe Comp8nv {8nd also ils directors forthe piivp05es of compam. lawl you r¢5ponsible foTthv weyaration ofthe accounis In accordance wilh ihe requi￿￿entS of the Companie5 Ad 2006 ('Ihe 29￿ Art, Hoving S￿l$fled mvsclf thai thc ¥¢ouDts of Iht CoThp•)}' Jre not rtquired to be avditcd llttdey Part 16 of ihe 2006 Act and are eligibl¢ foT ind¢pendpni eyarninalion, I In respeci of my examination of your chariti s acci)unL% caTned out undey section 145 ot'the Chariiits Aci 2011 Cthc 2011 Acl.) In Cyrrying Out examimtion I have followed the Directions given by tht Chayity CoMIMiigiJon uthdey SÈcliOn 145151 (b} of ihe 2011 Aet. l￿dePende￿I txarniTrer'$ 5t%ttment I have compleied my examinaiion I confjrm that no matters have to my attention conneciion wilh ihe exomin*ion 8iVimg mt ¢3usciO bclicVc-. 8¢¢ounting rQtords were not k¢pt in r¢5peM ofthc Comppny gs required by stclion 386 ofthe 20(￿ A¢t: or th¢ 3c¢ounts do not acwrd ￿'ith ihose recoids. Ihe a¢¢oiinls do DOI complv ￿,111) ihe accoiiniing requiiemenis of 5eciion 396 of ihe 2006 A¢1 other than any reqiiireni¢ni th&t ike aceoiints givt a 'irue attd fAif iiew which is noi amAiter consideied as pan of an Inde￿nder11 R¢L*mrnended Prpiiice foT acLouniins and reporting b}. chariii¢s applicable 11) LhariTies preparin8 Iheif account$ In aceordancewiththe Finan¢i?11 R¢porting StsndaTd3pplitobl¢ InthÈUK andRtptsblicoflreland (FR5 ID21 I hal't no concems and haTrt Conit acrns5 no ttthcr niattcrs In tOnnttliOn Wlth the examination to which anention should be drawrt in this rtpon in 10 enable a proper ￿nderstandIng ofthe aceounts io be ttaehed P4yl F Patti50n B.Sc. IEcvn.l FCMA CGMA Indepeiideni Fi￿a￿e Professional Finca Los Madrofios. Apdo 202. Cortcos Coin. Mal4ga.2911)9 Spain. Dated. l(yhMay 2024 Page S ## Dental Mavericks Company Limited by Guarantee ## Statement of Financial Activities (including income and expenditure account) |Statement of Financial Activities
(including income and expenditure account)|| |---|---| |**Note:**
Income and Endowments
Donations and Legacies
5
Income from Charitable Activities
6
Other Trading Activities
7
Investment Income
8
Expenditure
Raising Funds
9
Expenditure on Charitable Activities
10,11
Total Expenditure
Reconciliation of Funds
Total Funds Brought Forward
Total Funds Carried Forward
Net Expenditure and net movement on
funds|**Unrestricted**
**Funds**
**Total Funds**
**Unrestricted**
**Funds**
**Total**
**Funds**
**GBP**
**GBP**
46.417
46.417
33.571
0
0
0
**2023**
**GBP**
33.571
**2022**
0
0
0| ||46.417
46.417
33.571
33.571| ||0
29.015
29.015
21.672
0
21.672| ||29.015
29.015
21.672
21.672| ||| ||17.402
17.402
11.899
11.899| ||46.324
46.324
34.425
34.425| ||63.726
63.726
46.324
46.324| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Page 6 STATEMENT OF FINANCIAL POSITION as at 31st December 2023 22 CURRENT ASSETS. Cash at bank 65.226 47.824 Creditors". AMo￿ntS ts111￿ due within one year 15 Net Current assets 63.726 46.324 Net Assets 63.726 46.324 FUNDS OF THE CHARITY Unrestricted Funds 63.726 46.324 Toial Charity FuTr(ts 63.726 46.324 For theyear endin£ 31 Decernber 2023 the Charityvd5entTtled to exempbot) from audit under section 4TJ of the Cornpanies Att 2fA)6 TelatI￿ to small CoM￿nIes. Dlrertors. ResponsibiNdes: * The ￿rnber5 have not required the ￿MpaTry to obtain an auditof itsfinanaal Statements for the year In question in accordance wrth settKTrrt 476. The directors acknowledge their reskx)nsibilitiesfor comp￿"￿eWith the reqU1￿MentS of the Act with respett to accounting record5 and the preparation of financral statemersts. These financial statements ha￿ been P￿pa￿d in atCOT¢Jance with the PrO￿510Th$ appIThb￿ to companles subj'ect to the smèll Compan￿5. rewme. These linancial Statements were approved ty the tp)ard of truyees and authori5ed for ￿sue on 10th May 2024 and are signed on behaff of the Èoard by= Ms C Ged8e Company Re8lStratioTh Number07871488 The Noteson Pa8es 8 to 12 forn) part olthesefinancol staterr*nts. ## **Notes to the Financial Statements Year ended 31 December 20�3** ## **l. Generalinformation** The charity is a private limited company by guarantee (no. 07871488), registered in England and Wales and a�registered� charity in England and Wales (no. 1145872). The address of the registered office is 33 Frank Parkinson�Court,�Guisley, Leeds, England, LS20 9EY. ## **2. Statement of compliance** These financial statements have been prepared in compliance with FRS102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 (FRS102) (Charities SORP (FRS102)) and the Companies Act 2006. ## **3. Accounting policies** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Dental Mavericks meets the definition of a public benefit entity under FRS 102. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **Judgment and key sources of estimation uncertainty** The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the date of the statement of financial position and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Details of these judgements are set out in the accounting policies ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitments. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds. Page 8 ## **Notes to the Financial Statements** _(continued)_ ## **Year ended 31 December 20�3** **3. Accounting policies** _(continued)_ ## **Incomingresources** Al� income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. ## **Resourcesexpended** All resources expended are included in the statement of financial activities on an accruals basis and include attributable VAT which cannot be recovered. Costs of raising funds are those costs incurred in relation directly in the pursuit fundraising activities. Costs of charitable activities comprise all costs directly attributable to and in support of the charitable objects. ## **Tangible ������** Individual asset costing GBP 5,000 or more are capitalised at historical cost. Items below this level are consumables and are expensed in the period incurred. ## **Financialinstruments** A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. ## **4. Limited by guarantee** The company is limited by guarantee to avalue not exceeding GBP �per�member. Page 9 ## Dental Mavericks Limited ## Company Limited by Guarantee ## Notes to the Financial Statements (continued) Year ended 31 December 2023 |ended 31 December 2023|| |---|---| |**5. Donations and Legacies**
Totals
**6. Charitable Activities**
**7. Other Trading Income**
8. Investment Income
9. Expenditure on Raising Funds|**Unrestricted Funds**
**Total Funds**
**Unrestricted Funds**
**Total Funds**
46.417
46.417
33.571
33.571
**2023**
**2022**
**GBP**
**GBP**| ||46.417
46.417
33.571
33.571| ||0
0
0
0| ||0
0
0
0| ||0
0
0
0| ||0
0
0
0| ||0
0
0
0| ||0
0
0
0| ||0
0
0
0| ||0
0
0
0| Page 10 ## Dental Mavericks Limited Company Limited by Guarantee ## Notes to the Financial Statements (continued) Year ended 31 December 2023 |**10. Charitable Activities**
Staff Costs
Dental/Medical Equipment
Travel Expenses
Computer Costs
Printing Postage and Stationery
Bank Charges
Independent Examiner's fee
Telephone
Total Charitable Expenses|**Unrestricted Funds**
**Total Funds**
**Unrestricted Funds**
**Total Funds**
10,543
10,543
562
562
3,994
3,994
19.357
19.357
10,859
10,859
44
44
1.724
1.724
351
351
130
130
1.500
1.500
1.500
1.500
-
-
123
123
29.015
29.015
21.672
21.672
**2023**
**2022**
**GBP**
**GBP**| |---|---| ## **11 Expenditure on Charitable activities by activity type** |Staff Costs
Dental/MedicalEquipment
Travel Expenses
Computer Costs
Printing Postage and Stationery
Bank Charges
Independent Examiner's fee
Telephone
Total|**2022**
**Activities**
**Support Costs**
10,543
562
3,994
19.357
10,859
44
1.724
351
130
1.500
1.500
123
3,994
25,021
21.672
**2023**
0| |---|---| ## **12 Anaylsis of support Costs** |Governance Costs
Independent Examiner's fee
Bookkeeping fees
Other acountancy Fees
Other support Costs|**Support Costs**
**Total 2023**
**2022**
1.500
1.500
1.500
25.353
253
1.500
26.853
1.753| |---|---| ## **13 Staff Costs.** No salaries or wages have been paid to members of the committee during the year. The average head count of employees during the year was 1 (2022: 1). Staff Costs include all associated overheads. No employee received employee benefits of more than £60,000 during the year (2022: £60,000). Page 11 ## **14. Key management personnel and Trustee remuneration and expenses.** No remuneration was paid to trustees during the year or previous year. ## **15. Creditors: amounts falling due within one year** |Accruals
Total|**2023**
**2022**
1.500
1.500
1.500
1.500| |---|---| ## **16. Analysis of Charitable Funds** |Unrestricted Funds
Unrestricted Funds
Total
All funds in 2023 were unrestricted
**17. Analysis of net assets**
Current assets
Creditors less than 1 year
Net Assets|**At January 1, 2023**
**Income**
**Expenditure**
**At 31 December, 2023**
**GBP** **GBP**
**GBP**
**GBP**
46.324
46.417
29.015
63.726
46.324
46.417
29.015
63.726
**2023**
**2022**
**GBP**
**GBP**
65.226
47.824
-1.500
-1.500
63.726
46.324| |---|---| ## **18. Related parties** The charity was under the control of the trustees throughout the current and previous year. There were no transactions with related parties during the year (2022 - Nil). Page 12