## **Stroke Research and Community Support**
## **Charity No. 1149026**
**Company No. 08112792**
**Trustees' Report and Unaudited Accounts**
**31 March 2022**
**Stroke Research and Community Support Contents**
||Pages||
|---|---|---|
|Trustees' Annual Report|2 to 3||
|Independent Examiner's Report||4|
|Statement of Financial Activities||5|
|Summary Income and Expenditure Account||6|
|Balance Sheet||7|
|Statement of Cash flows||8|
|Notes to the Accounts|9 to|14|
|Detailed Statement of Financial Activities|15 to|16|
Page 1
**Stroke Research and Community Support Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 08112792**
## **Charity No. 1149026**
## **Registered Office**
116-118 The Moor Sheffield S1 4PD
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
G.S. AP Gruffudd A. Godhard T. Godhard R.S. Green S. Wagner
## **Company Secretary**
F.M. Mac-Kenzie
## **Accountants**
A&MPG Limited 6 Meadowhead Sheffield S8 7UD
## **OBJECTIVES AND ACTIVITIES**
The object of the charity are to raise funds for the aims below by selling donated items through our shops.
The main activities undertaken in relation to those purposes are to organise events that will promote public awareness of stroke and its causes and effects. The charity aims to promote, improve, develop and maintain public education regarding stroke and their causes, effects and methods of treatment to support research into strokes to the above ends. To promote the advancement of health in relation to the field of strokes and to improve the quality of live in stroke survivors in the local community and those who may be at risk of having a stroke.
Page 2
**Stroke Research and Community Support Trustees Annual Report**
Our main activities and who we try to help are described above. All our charitable activities focus on promotion of public awareness of stroke and its causes and effects and to raise funds for research into stroke. All our activities are undertaken to further our charitable purposes for the public benefit.
## **ACHIEVEMENTS AND PERFORMANCE**
The charity's shops have made an overall surplus for the year as adjusted for the continued receipt of Government grants which has resulted in the charity being in a position of strength to overcome the challenges faced and to enable it to support the Sheffield Hospitals Charity via a donation of £10,000 made during the financial year under review, in accordance with its objectives.
## **FINANCIAL REVIEW**
The charity made a trading loss for the year of £10,202 (2021 loss £46,125) but the help of government grants totalling £26,265 (2021 £99,666), which included both Job Retention Scheme grants to cover the furloughed staff wages and Council grants, enabled the charity to donate £10,000 to the Sheffield Hospitals stroke research department whilst retaining accumulated reserves of £60,6097 at the year end (2021 £54,634).
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
F.M. Mac-Kenzie Company Secretary 16 December 2022
Page 3
**Stroke Research and Community Support Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Stroke Research and Community Support**
I report to the charity trustees on my examination of the financial statements of Stroke Research and Community Support for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the charity 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 financial statements 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**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the Charities SORP (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 financial statements to be reached.
Mark Spittlehouse MAAT A&MPG Limited 6 Meadowhead Sheffield
S8 7UD 16 December 2022
Page 4
**Stroke Research and Community Support Statement of Financial Activities**
## **for the year ended 31 March 2022**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Other trading activities
5
Investments
6
Other
7
**Total**
**Expenditure on:**
Charitable activities
8
Other
9
**Total**
Net gains on investments
**Net income**
10
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
9,808
99,512
-
26,265|**Total funds**
**2022**
**£**
9,808
99,512
-
26,265|**Total funds**
**2021**
**£**
5,284
46,552
1
99,666|
|---|---|---|---|
||135,585
10,000
119,522|135,585
10,000
119,522|151,503
4,000
93,982|
||129,522
-|129,522
-|97,982
-|
||6,063
-|6,063
-|53,521
-|
||6,063|6,063|53,521|
||6,063
54,634|6,063
54,634|53,521
1,113|
||60,697|60,697|54,634|
Page 5
**Stroke Research and Community Support Summary Income and Expenditure Account**
## **for the year ended 31 March 2022**
|Income
Interest and investment income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2022**
**£**
135,585
-
135,585
129,149
373
129,522
6,063
6,063|**2021**
**£**
151,503
1|
|---|---|---|
|||151,504|
|||97,485
497|
|||97,982|
|||53,522|
|||53,522|
Page 6
**Stroke Research and Community Support Balance Sheet**
## **at 31 March 2022**
|**Company No.**
**08112792**
**Notes**
**2022**
**£**
**Fixed assets**
Tangible assets
12
1,118
1,118
**Current assets**
Stocks
13
10,000
Debtors
14
3,443
Cash at bank and in hand
118,882
132,325
**Creditors:**Amount falling due within one year
15
(47,746)
**Net current assets**
84,579
**Total assets less current liabilities**
85,697
**Creditors:**Amounts falling due after more than one year
16
(25,000)
**Net assets excluding pension asset or liability**
60,697
**Total net assets**
60,697
**The funds of the charity**
**Restricted funds**
17
**Unrestricted funds**
17
General funds
60,697
60,697
**Reserves**
17
**Total funds**
60,697|**2021**
**£**
1,491|
|---|---|
||1,491
10,000
3,705
90,346|
||104,051
(25,908)|
||78,143
79,634
(25,000)|
||54,634|
||54,634|
||54,634|
||54,634|
||54,634|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 16 December 2022
And signed on its behalf by:
T. Godhard
Trustee
16 December 2022
Page 7
**Stroke Research and Community Support Statement of Cash flows for the year ended 31 March 2022**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in stocks
Decrease/(Increase) in trade and other receivables
Increase in trade and other payables
**Net cash provided by/(used in) operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2022**
**£**
6,063
373
(26,265)
-
262
21,838
2,271
26,265
26,265
-
28,536
90,346
118,882
118,882
118,882|**2021**
**£**
53,522
497
(99,667)
(1,400)
(3,449)
7,956|
|---|---|---|
|||(42,541)
99,667|
|||99,667|
||||
|||25,000|
||||
|||82,126|
|||8,220|
|||90,346|
||||
|||90,346|
||||
|||90,346|
Page 8
**Stroke Research and Community Support Notes to the Accounts**
## **for the year ended 31 March 2022**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
**Stroke Research and Community Support Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 10
**Stroke Research and Community Support Notes to the Accounts**
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Other trading activities
Investments
Other
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from donations and legacies**
Donations
5
**Income from other trading activities**
Sales of donated goods
Stolen cash recovered|**Unrestricted**
**£**
9,808
9,808
**Unrestricted**
**£**
99,512
-
99,512|**Unrestricted**
**funds**
**2021**
**£**
5,285
46,552
1
99,666
151,504
4,000
93,982
97,982
53,522
53,522
53,522
1,113
54,635
**Total**
**2022**
**£**
9,808
9,808
**Total**
**2022**
**£**
99,512
-
99,512|**Total funds**
**2021**
**£**
5,285
46,552
1
99,666|
|---|---|---|---|
||||151,504
4,000
93,982|
||||97,982|
||||53,522|
||||53,522|
||||53,522
1,113|
||||54,635|
||||**Total**
**2021**
**£**
5,284|
||||5,284|
||||**Total**
**2021**
**£**
45,327
1,225|
||||46,552|
Page 11
**Stroke Research and Community Support Notes to the Accounts**
- 6 **Income from investments**
|Bank interest received
7
**Other income**
Government grants
8
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Donations paid
_Governance costs_
9
**Other expenditure**
Collection costs of donated
goods
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 **Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Unrestricted**
**£**
26,265
26,265|**Total**
**2022**
**£**
-
-
**Total**
**2022**
**£**
26,265
26,265|**Total**
**2021**
**£**
1|
|---|---|---|---|
||||1|
||||**Total**
**2021**
**£**
99,666|
||||99,666|
|||||
||**Unrestricted**
**£**
10,000
10,000
**Unrestricted**
**£**
10,379
41,092
5,235
55,002
373
5,569
1,872
119,522
**2022**
**£**
373|**Total**
**2022**
**£**
10,000
10,000
**Total**
**2022**
**£**
10,379
41,092
5,235
55,002
373
5,569
1,872
119,522|**Total**
**2021**
**£**
4,000|
||||4,000|
||||**Total**
**2021**
**£**
4,283
32,064
1,441
47,952
497
6,083
1,662|
||||93,982|
||||**2021**
**£**
497|
Page 12
**Stroke Research and Community Support Notes to the Accounts**
|11 **Staff costs**
Salaries and wages
Pension costs
No employee received emoluments in excess of £60,000.
12 **Tangible fixed assets**
**Cost or revaluation**
At 1 April 2021
At 31 March 2022
**Depreciation and**
**impairment**
At 1 April 2021
Depreciation charge for the
year
At 31 March 2022
**Net book values**
At 31 March 2022
At 31 March 2021
13 **Stocks**
Finished goods
**Carrying value analysed by activities**
Stock of donated goods
14 **Debtors**
VAT recoverable
Prepayments and accrued income
15 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals|**2022**
38,842
333
39,175
**2022**
**£**
10,000
10,000
**2022**
**£**
10,000
10,000
**2022**
**£**
2,130
1,313
3,443
**2022**
**£**
7,829
2
(54)
39,969
47,746|**£**
4,106
4,106
2,615
373
2,988
1,118
1,491|**2021**
31,115
454|
|---|---|---|---|
||||31,569|
||||**£**
4,106|
||||4,106|
||||2,615
373|
||||2,988|
||||1,118|
||||1,491|
||||**2021**
**£**
10,000|
||||10,000|
||||**2021**
**£**
10,000|
||||10,000|
||||**2021**
**£**
-
3,705|
||||3,705|
||||**2021**
**£**
346
(1,239)
-
26,801|
||||25,908|
Page 13
**Stroke Research and Community Support Notes to the Accounts**
## 16 **Creditors:**
amounts falling due after more than one year
|Bank loans and overdrafts
17 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**|**At 1 April**
**2021**
54,634
54,634|**2022**
**£**
25,000
25,000
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
135,585
135,585|**Resources**
**expended**
**£**
(129,522)
(129,522)|**2021**
**£**
25,000|
|---|---|---|---|---|
|||||25,000|
|||||**At 31**
**March**
**2022**
**£**
60,697|
|||||60,697|
## 18 **Related party disclosures**
## _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 14
**Stroke Research and Community Support Detailed Statement of Financial Activities**
## **for the year ended 31 March 2022**
|**Income and endowments from:**
Donations and legacies
Donations
Other trading activities
Sales of donated goods
Stolen cash recovered
Investments
Bank interest received
Other
Government grants
**Total income and endowments**
**Expenditure on:**
Charitable activities
Donations paid
**Total of expenditure on charitable**
**activities**
Other expenditure
Collection costs of donated goods
Employee costs
Salaries/wages
Pension costs
Staff entertainment
Temporary staff
Motor and travel costs
Travel and subsistence
Business mileage costs
reimbursed
Premises costs
Rent
Rates
Light, heat and power|**Unrestricted**
**funds**
**2022**
**£**
9,808
9,808
99,512
-
99,512
-
-
26,265
26,265
135,585
10,000
10,000
10,000
10,379
10,379
38,842
333
942
975
41,092
3,183
2,052
5,235
42,146
2,917
3,024|**Total funds**
**2022**
**£**
9,808
9,808
99,512
-
99,512
-
-
26,265
26,265
135,585
10,000
10,000
10,000
10,379
10,379
38,842
333
942
975
41,092
3,183
2,052
5,235
42,146
2,917
3,024|**Total funds**
**2021**
**£**
5,284|
|---|---|---|---|
||||5,284|
||||45,327
1,225|
||||46,552|
||||1|
||||1|
||||99,666|
||||99,666|
||||151,503
4,000|
||||4,000|
||||4,000
4,283|
||||4,283|
||||31,115
454
-
495|
||||32,064|
||||847
594|
||||1,441|
||||36,097
254
5,060|
Page 15
## **Stroke Research and Community Support Detailed Statement of Financial Activities**
|Premises cleaning
Premises insurances
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of
Bank charges
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|312
2,649
3,954
55,002
373
1,952
108
715
35
1,297
1,462
5,942
1,872
1,872
119,522
129,522
-
6,063
6,063
-
6,063
54,634
60,697|312
2,649
3,954
55,002
373
1,952
108
715
35
1,297
1,462
5,942
1,872
1,872
119,522
129,522
-
6,063
6,063
-
6,063
54,634
60,697|316
3,200
3,025|
|---|---|---|---|
||||47,952|
||||497
1,344
96
374
57
2,528
1,684|
||||6,580|
||||1,662|
||||1,662|
|||||
||||93,982|
||||97,982
-|
||||53,521|
||||53,521
-|
||||53,521|
||||1,113|
||||54,634|
Page 16