Report and Financial Statements Period ended: 31[st] March 2021
Charity No. 1155781 (England and Wales) Charity No. SC045190 (Scotland)
DENTAL TRAUMA UK
Report and Financial Statements
Period ended: 31[st] March 2021
| Page | |
|---|---|
| Legal and administrative details | 4 |
| Report of the Trustees | 4 |
| Examiner’s report | 11 |
| Statement of financial activities | 12 |
| Balance sheet | 13 |
| Cash flow statement | 14 |
| Notes to the financial statements | 15 |
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DENTAL TRAUMA UK
Legal and Administrative Details
Full Name of the Charity: Dental Trauma UK
| Trustees: | APPOINTED |
|---|---|
| Ms Beth Burns | |
| Consultant in Restorative Dentistry, Glasgow Dental Hospital NHS Trust | Jun 2018 |
| Mr Ravi Chauhan | |
| Consultant in Restorative Dentistry, John Radcliffe Hospital, Oxford | Feb 2019 |
| Ms Serpil Djemal, Chair | |
| Consultant in Restorative Dentistry, King's College NHS Trust | Feb 2014 |
| Mr Roland Doven MBE | Feb 2014 |
| Voluntary Sector Management Consultant | |
| Ms Hilary Gay FCA, Treasurer | Dec 2015 |
| Chartered Accountant | |
| Ms Aliya Hasan | Feb 2019 |
| Staff Grade in Oral Surgery, University Hospitals Birmingham, Birmingham | |
| Mrs Annette Kelleher, Secretary to the Board | Feb 2014 |
| Former Dental Surgery Practice Manager, Bromley, Kent | |
| Mr Chris Rolfe | May 2014 |
| Associate Director of Communications, St George’s University Hospitals NHS | Foundation Trust |
| Professor Richard Welbury CBE | Dec 2016 |
| Professor of Paediatric Dentistry, University of Central Lancashire |
Founder and Chair: Ms Serpil Djemal Registered Office: C/O Department of Restorative Dentistry and Traumatology King's College Hospital Dental Institute London SE5 9RW Website: www.dentaltrauma.co.uk
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DENTAL TRAUMA UK
Charity numbers: SC045190 (Scotland) 1155781 (England and Wales) Independent examiner: Mrs Angela Marshall CPFA BA (Hons) Bankers: Barclays Bank PLC Solicitors : Mr Julian Blake, Stone King Julian Blake | Stone King Day-to-Day contact: Mr Neil Smith
Department of Restorative Dentistry and Traumatology King's College Hospital Dental Institute London SE5 9RW
Report of the Trustees for the period ended 31 March 2021
The Trustees present their seventh report and financial statements of the charity for the period from 1[st] April 2020 to 31[st] March 2021.
The Chair’s Introduction
My 7[th] report on the activities of Dental Trauma UK (DTUK) needs to be read in the context of the pandemic which challenged the way we work and has delayed the implementation of some of our activities, as it did for many other charities.
During this period, the Board spent some time considering how best to support the membership and the decision was made to waive the fee for one year due to the financial impact Covid 19 has had, particularly on non-salaried dentists. Whilst a £30 saving is not a large amount of money, the gesture was more important to demonstrate that we were sympathetic to the position a lot of members found themselves in. Along with many other people, I learned what furlough was and the impact the pandemic was having on everyone.
Although Covid-19 impacted on how we are all able to interact with each other, a subscription to Zoom meant that the Board was able to continue to meet. The platform worked very well although is not a wholly adequate replacement for direct contact and, in the future, the Board is likely still to meet in person from time-to-time.
Unfortunately, we had to postpone, and then eventually cancel, the May 2020 annual conference, our key event of the year. However, we were able to continue the provision of information both to the public and our members, in addition to on-line learning opportunities for members, via the website. We also provided information to members via social
media. Given the uncertainty caused by the pandemic, the Board decided to replace the 2021 conference with a series of evening lectures. We saw the challenge as an opportunity to provide an exciting and informative substitute. Although they have now successfully taken place, they won't be reported on until next year as they began after 31st March 2021.
In collaboration with Peter Day (Professor of Paediatric Dentistry in Leeds and former Board member of DTUK) and the British Society of Paediatric Dentistry, DTUK produced some guidelines on the management of dental trauma during the pandemic. These were received well in the dental community with very positive tweets on social media.
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DENTAL TRAUMA UK
2020 was a sad year for the trauma community worldwide with the news that Professor Jens Ove Andreasen passed away. He was fondly referred to as the Godfather of dental trauma and his legacy will live on through all those whom he inspired around him.
I would like to thank the external examiner for her professionalism and diligence as always, and my Board, Sarah Taylor and Neil Smith for their hard work, expertise, support and the time they have all dedicated to achieving the aims and objectives of DTUK.
Based upon the feedback received about the services provided, the Board considers that DTUK is definitely making a difference to the management of traumatic dental injuries through education. We look forward to enhancing the services provided in the coming year.
Serpil Djemal
Structure, governance and management
Dental Trauma UK (DTUK) was registered as a charity on 13[th] February 2014 in England and Wales, number 1155781, and 28[th] October 2014 in Scotland, SC045190.
It is a Charitable Incorporated Organisation (CIO) in which the only voting members are its charity trustees and was constituted under a charitable deed dated 13 February 2014. A copy of the constitution is available to view on the website.
The Charity is based at King’s College Hospital Dental Institute, Department of Restorative Dentistry and Traumatology in London.
Membership remains at £30 per year and is open to any member of the dental team who supports the aims and objectives of the Charity and actively engages with the educational resources made available for them by the charity.
We have 32 volunteer Country/Regional representatives drawn from within our membership and whilst their work has been curtailed due to the pandemic, we have agreed a reporting framework to capture their activities when back up and running.
Trustees are appointed by the board with regard to their skills, knowledge and experience to help realise the vision of the charity. They are appointed for three years and they may then put themselves forward for re-appointment for another term of office. This year the constitution was updated to allow more flexibility in appointing and retaining trustees in the future. This update was filed with the Charity Commissions in both England & Wales and Scotland.
New Trustees are provided with an induction pack that includes a copy of the constitution, minutes of past board meetings, the Good Practice Guidance for Trustees produced by The Charity Commission, copies of DTUK’s Annual Reports and Accounts and the DTUK Policies
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DENTAL TRAUMA UK
and Procedures manual. Each Trustee is required to complete a Fit & Proper Person declaration for their role.
Trustees are required to disclose all relevant or potential conflicts of interest and register them at the start of each board meeting. The Board will then decide if there is a conflict of interest and if so, the Trustee will then withdraw from any related decisions.
Neil Smith works alongside Sarah Taylor to support the Board in running the day-to-day activities of the charity.
During the period covered by this report, the Board met on 4 occasions including the AGM, and held one meeting by correspondence.
Risk management
A risk register is on every agenda for the Board to review (time permitting) at every board meeting. The register has the following categories of risk:
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Governance
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Financial
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Operational - Campaigns
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External links – training
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Communications
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Compliance with law and regulation.
Within the above categories, the key risks facing the charity are identified and monitored regularly, mitigating actions are agreed with each owner and a timescale for actions set.
This year, a sub-committee was formed to review the Charity Governance Code and the group decided that a pragmatic approach be adopted to review the activities of DTUK against the broad categories and principles of the Code and assess where things were working well but also where things could be improved.
A notable event during the year was some fraudulent activity linked to our new debit cards. These were lost in transit to us and unfortunately used. This was dealt with efficiently by the bank and a full reimbursement made; the charity sustained no loss. The incident was reported to the Charity Commission.
This year the data protection policy was updated to include cyberattacks and a virtual office has been set up with Tresorit which appears to be working well and reduces our reliance on King’s servers. Four licenses were purchased for the admin team, Treasurer and the Chair to have access. Links for file sharing can be used for Board members and the external reviewer.
Aims and objectives
The objects of DTUK, as set out in the constitution, are to promote good health and the relief of trauma in relation to dental care and treatment, in particular but not exclusively by:
- (i) Advancing professional and public education in dental care and treatment and the relief of dental trauma; and
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DENTAL TRAUMA UK
- (ii) Promotion of research in relation to dental care and treatment and the relief of dental trauma and to publish the useful results of such research.
DTUK aims to:
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(a) Educate those involved in dental care as well as the wider health care community in effective ways of treating dental trauma;
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(b) Educate the general public, including those who might commonly be involved in dental trauma, such as PE teachers, on the best way to manage such incidents;
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(c) Establish a database of dental trauma incidents throughout the UK that can be used for research and/or to campaign for the better treatment of dental trauma cases;
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(d) Carry out research and to publish the findings of research on the most effective ways to manage dental trauma; and
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(e) Collaborate with partners in the UK and, once established, partners in Europe and worldwide.
Review of the year - activities for the public benefit
The Trustees have referred to The Charity Commission’s general guidance on public benefit when reviewing DTUK’s aims and objectives and in planning future activities. The Trustees consider that all the work undertaken by DTUK is either directly (e.g. via patient information on the website) or, indirectly (e.g. via work we undertake within the profession), of benefit to members of the public.
Annual conference
The annual conference in 2020 was postponed due to the pandemic and we carried forward bookings to May 2021, concentrating on providing support to members via the website and through social media. As the year progressed, and pandemic restrictions continued, it became clear that in planning for the 2021 conference it would be necessary to postpone again. This we decided to do during the year and to work on plans to put in place a series of evening lectures for members. The Chair has approached 8 potential speakers and plans to record the lecture for uploading to the online CPD library for those members who are unable to attend.
We will review the feedback from our members on the evening lectures when deciding on future meetings.
The Richard Welbury Case Report Prize went ahead and the quality of the reports were exceptionally high.
First prize was awarded to Dr Frances O’Leary who is a Specialty Registrar in Paediatric Dentistry at Glasgow Dental School. Her report detailed the management of a child with multiple dental injuries.
Second prize went to Dr Kajal Patel, a Core Dental Trainee in Restorative Dentistry at King’s College Dental Institute who presented a case outlining the challenges posed by splinting teeth with pre-existing crowns and veneers.
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The third prize was awarded to Dr Chris Wallace, a Core Dental Trainee in Paediatric Dentistry at Newcastle upon Tyne Dental Hospital who presented a case outlining the management of a complicated crown fracture using the Cvek pulpotomy.
Ongoing activities/ communications
We recognise the importance of communication with our members and the public for the future of the charity and the development of an overarching communications strategy forms part of our current workstreams of activity. We have this year formalised and published our Social Media Policy.
Another key strand of communications is campaigns and Pick it lick it stick it is our key focus campaign. We have had preliminary discussions with an external PR consultant to advise on the approach. This work will be taken forward in the coming year.
Website and E-Learning
We have had positive feedback on the website E-learning section and many members are taking advantage of the past conference lectures available.
The Pick it lick it stick it poster has been updated and uploaded onto the website for any members of the dental team and the public to download and use free of charge.
The research tab has been changed to read Guidelines to enable us to publish the updated trauma management guidelines released by the International Association of Dental Traumatology in July 2020. Our members were made aware of the updated guidelines and were sent the publications via email as well as making them available to download from the website.
In collaboration with Peter Day (Professor of Paediatric Dentistry in Leeds and former Board member of DTUK) and the British Society of Paediatric Dentistry, we produced some guidelines on the management of dental trauma during the pandemic. We were able to produce these quickly and they were posted on the BSPD and DTUK websites for all members of the dental team to access. These were received well in the dental community with very positive tweets on social media.
Membership
Due to the pandemic lockdown and the cessation of all routine dental activity in primary care, the decision was made to renew all members subscription with DTUK for the year free of charge. This good will gesture was well received by our members with many emails being sent to the Chair thanking her and the Board.
Financial review
The Charity’s financial health is reliant upon income from membership subscriptions, conference fees and donations.
A decision was taken this year to waive the membership fee in light of the financial impact the pandemic was having on our members. Following the steady growth in membership and successful conferences in previous years, it was possible to do this.
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DENTAL TRAUMA UK
Unfortunately, as the conferences in May 2020 and for May 2021 had to be postponed due to the pandemic, it was agreed to refund conference prepayments. The accounts show the refunds that were paid out this year and deferred income of £8,000 that will be dealt with in 2021/22.
We were thrilled to be informed that following a Scottish Dental Study Club meeting, 2 of the speakers requested that their speakers' fee should be donated to a charity and they chose DTUK to receive £200. Thank you to Drs Imran Shafi and Aman Ulhaq.
The charity remains in a financially healthy position and we ended the year with a comfortable cash balance. The Charitable activities produced net income of £1,417 over the year and at the end of the financial year, the total of Charity funds was £56,241 with no restricted funds.
The membership subscriptions that were received during the period relate to the year April 2020 to March 2021. For those members who joined for the first time during the last quarter of the year, membership is extended from the date of joining until the year-end and income apportioned accordingly.
Reserves policy
The Trustees currently aim to maintain free reserves in unrestricted funds at a minimum level of £10,000.
While the Board will not normally begin a piece of work without a firm expectation that sufficient funding is available to meet all costs, this modest level of reserves and the cash balance that we retain allows some flexibility. It provides the ability to underwrite an initiative and in future budgets we will be setting aside funds to progress priority projects.
The balance held as unrestricted funds as at 31st March 2021 was £56,241 all of which is regarded as free reserves.
Plans for the future
Looking ahead, our strategy will be to focus on three main areas/workstreams, which the Board have prioritised:
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The Pick it lick it stick it Campaign
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Developing learning resources with outside partners e.g. first aid courses
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Expanding and developing online resources
In the next 12 months, the Trustees anticipate they will:
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Be taking the Pick it lick it stick it campaign forward
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Resume the activities of the regional/country representatives affected by the pandemic
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Develop more on-line educational resources for our members and to educate the public
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DENTAL TRAUMA UK
Trustees’ responsibilities in relation to the financial statements
The Trustees are responsible for preparing the Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales and Scotland requires charity trustees to prepare financial statements for each year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
In preparing the financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the applicable Charities SORP
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Make judgements and estimates that are reasonable and prudent
• State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements and
• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
Trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, the Charities and Trustee Investment (Scotland) Act 2005 and subsequent Orders and the provisions of the Trust deed.
They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees of DTUK approved the accounts and report on 26[th] November 2021 and were Signed on their behalf by:
Ms Serpil Djemal
Chair of the Trustees
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DENTAL TRAUMA UK
DENTAL TRAUMA UK
Statement of Financial Activities
for the period ending 31[st] March 2021
| note Donations and Legacies 3 Donations Membership Subscriptions Other Trading Activities Conferences 4 Total Income and Endowments Expenditure on Raising Funds Conferences and Membership 4 Bank charges 5 Depreciation 6 Governance Costs 7 Expenditure on Charitable Activities Net Income and Net Movement in Funds Funds from Previous Years Funds at 31 March 2021 |
2021 Total Funds £ 2,035 4,802 0 6,837 2,625 274 0 2,520 5,419 1,417 54,824 56,241 |
2020 Total Funds £ 2,263 11,902 18,070 |
|---|---|---|
| 32,235 | ||
| 15,276 532 0 5,077 |
||
| 20,885 | ||
| 11,350 | ||
| 43,474 | ||
| 54,824 |
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DENTAL TRAUMA UK
DENTAL TRAUMA UK Balance Sheet as at 31st March 2021
| note Fixed Assets 6 Current Assets: Prepayments 8 Cash at bank Total Current Assets Current Liabilities 9 Accruals Deferred Income Net Current Assets Net Assets The Funds of the Charity 10 Unrestricted income Total Charity Funds |
£ 2,214 63,810 |
2021 £ 0 56,241 56,241 56,241 56,241 |
£ 1,198 59,811 |
2020 £ 0 54,824 |
|---|---|---|---|---|
| 66,024 1,783 8,000 |
61,009 6,185 0 |
|||
| 9,783 | 6,185 | |||
| 54,824 | ||||
| 54,824 | ||||
| 54,824 |
The Cash Flow Statement and notes on pages 14 to 18 form part of these accounts.
Approved by the trustees on 23 November 2021 and signed on their behalf by:
Hilary Gay Treasurer
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DENTAL TRAUMA UK
DENTAL TRAUMA UK Cash Flow Statement for the period ending 31[st] March 2021
| note Cash flow from Operating Activities Net Cash provided by Operating Activities Net Cash used in investing activities Purchase of property plant and equipment Change in Cash and Cash equivalents in the reporting period Cash and Cash equivalents at the start of the reporting period Cash and Cash equivalents at the end of the reporting period 11 |
2021 Total Funds £ 3,999 0 3,999 59,811 63,810 |
2020 Total Funds £ 1,745 0 |
|---|---|---|
| 1,745 58,065 |
||
| 59,811 |
Reconciliation of Cash Flows from Operating Activities for the period ending 31[st] March 2021
| note Net Income for the period per SOFA Adjustment for: Depreciation Charges (Increase) Decrease in Debtors Increase (Decrease) in Creditors 9 Net Cash provided by Operating Activities |
2021 Total Funds £ 1417 0 -1016 3598 3999 |
2020 Total Funds £ 11,350 0 3,346 -12,951 |
|---|---|---|
| 1,745 |
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DENTAL TRAUMA UK
Notes to the accounts
1. Accounting Policies
(a) Basis of preparation and assessment of going concern
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS102) - effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity constitutes a public benefit entity as defined by FRS 102.
There are no significant areas of valuation, adjustment or assumption impacted by Coivd-19 that affect items in the current year accounts. With respect to the reporting period, 2021/22, it is not anticipated that there will be any significant areas of uncertainty that affect the carrying value of assets held by the Charity. Therefore, the Trustees consider there to be no material uncertainties about the Charity’s ability to continue as a going concern as a result of the pandemic. This is a reflection of the level of reserves, which are considered adequate despite the likelihood of reduced income in the financial year 2021/22 because of the pandemic.
(b) Funds structure
The Charity has had both unrestricted and restricted funds (now £0) arising from donations.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objectives.
(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has received the funds, or has had the benefit of the service or facility.
Donated services and facilities are shown within incoming resources (and at the same time in resources expended) at the estimated value to DTUK of the service or facility received. Where possible, this estimate is provided by the donor. Where it is not possible to make a reasonable estimate of the value of donated services or facilities, the donation is noted in the Trustees Report.
In accordance with the Charities SORP 2015 (FRS 102) no amounts have been included in these financial statements to reflect the value of services provided free of charge to DTUK by volunteers. Volunteers provide membership and conference administration.
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DENTAL TRAUMA UK
(d) Expenditure recognition
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 settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including governance costs are allocated or apportioned to the applicable expenditure headings.
(e) Fixed Assets
Fixed assets are depreciated on a straight line basis over their useful lives, with half a year’s depreciation charged in the year in which they are brought into use.
The website had an estimated life of three years, now expired.
(f) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
2. Related Party Transactions and Trustees’ Expenses and Remuneration
There were no related party transactions.
The trustees all give their time and expertise freely without any form of remuneration or other benefit in cash or kind. During the year to 31[st] March 2021 no expenses were reimbursed to the trustees (2019/20 £369).
3. Donations and Legacies
All Unrestricted - £6,837 (2019/20 £14,165)
Donations and legacies were from membership subscriptions, £ 4,802 and donations of £35. Membership income is significantly reduced from the previous year as the subscription was waived when the impact of the pandemic became evident and there were fewer members. In addition, King’s College NHS Trust provided office services on a pro bono basis and the Independent Examiner worked pro bono. Estimated amounts of £1,250 and £750 have been included in line with the accounting policy on Donated Services and Facilities. See also Note 4 and 7.
(2019/20 £11,902 membership subscriptions, £263 donation and £2,000 pro bono services)
4. Other Trading Activities (conferences)
There was no conference in May 2020 (2019/20 income £18,070). An advance payment for the 2020 conference of £8,000, shown as deferred income, will be resolved in 2021.
Conference and membership costs of £2,625 were the cost of competition prizes, paid administrative support and the estimated cost of office services, provided on a pro bono basis by King’s College NHS Trust, in line with the Accounting policy for Donated Services and Facilities. (2019/20 £15,276 including the cost of running the conference)
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5. Bank Charges
Bank charges relate to the fees charged by Worldpay for processing online membership and conference applications.
6. Fixed assets and depreciation
| Total assets | |
|---|---|
| £ | |
| Opening balance 31.3.2020 | 0 |
| Add purchases | 0 |
| Less, depreciation | 0 |
| Balance 31.3.2021 | 0 |
7. Governance and support costs
Governance and support costs of £2,520 (2019/20 £5,077) include legal advice and website costs. Website hosting, email names and an upgrade of the website cost a total of £1,770 (2019/20 £4,086).
Included with governance costs is £750 relating to the independent examination of the Accounts provided on a pro bono basis (2019/20 £750).
8. Analysis of current assets
Prepayments of £2,214 relate mainly to payments in advance for the website domain and hosting costs, a document sharing system and webinar facilities for the online lecture series in 2021 which replaced the conference (2019/20 £1,198).
9. Analysis of current liabilities
| 31.3.2020 | 31.3.2020 | 31.3.2021 | 31.3.2021 | |
|---|---|---|---|---|
| Number | £ | Number | £ | |
| Membership subscriptions paid in advance |
65 | 2,075 | 53 | 1,503 |
| Conference fees paid in advance |
30 | 4,110 | ||
| Unbilled Website costs | ||||
| Unbilled Admin costs | 0 | 280 | ||
| Total Accruals | 6,185 | 1,783 | ||
| Deferred Income | 0 | 8,000 | ||
| Current Liabilities | 6,185 | 9,783 | ||
| Movement in Creditors | 3,598 |
The membership year is from 1st April to 31st March. For new members joining between 1st January and 31st March 2021, membership extends to 31st March 2022 and a pro rata sum is allocated for the income in each year.
The £8,000 deferred income is for 2020 conference fees, paid before it was cancelled, which will be resolved in 2021. Other conference fees paid in advance in 2019/20 (and an amount of £120 rolled over from the previous year) were refunded in 2020/21.
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10. Analysis of movement in charitable funds
| Fund 31.3.2020 |
Income | Expenditure | Fund 31.3.2021 |
|
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Total funds, all unrestricted | 54,824 | 6,837 | 5,419 | 56,241 |
11. Analysis of cash and cash equivalents
Cash and Cash equivalents at the end of the reporting period are entirely cash at bank, £63,810 (2020 £59,811).
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