## ## ## ## ## |||Page| |---|---|---| |Charity Information||| |Trustees Annual
Report||2-5| |Independent
Examiners|Report|| |Statement
of Financial Activities||| |Balance Sheet||| |Statement
ofCash Flows||| |Notes to the accounts||10-20| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||Unrestricted|Restricted|2022 Total|2021 Total| |---|---|---|---|---|---|---|---| |||||Funds|Funds|Funds
.|Funds| ||||Notes||E||| |Income from:|||||||| |Donations||||179,559.|46,618|226,177|302,667| |Other trading|activities|||168,604||168,604|66,669| |Other income||||32,939||32,938|5,488| |Charitable
activities||||447,338||447,338|91,895| |Total income||||828,440|46,618|875,058|466,719| |Raising funds||||208,088||208,088|176,841| |Charitable
activities||||614,880|46,618|661,498|304,413| |Total expenditure||||822,968|46,618|869,586|481,254| |Net income||||5,472||5,472|(14,535)| |Net movement||in funds||5,472||5,472|(14,535)| |Fund balances||at 1 August 2021||148,453||148,453|162,988| |Fund balances||at 31July 2022||153,925||153,925|148,453| ## ## ## |||||2022|2021| |---|---|---|---|---|---| |||||Total|Total| ||||Note||| |Fixed Assets|||||| |Tangible Assets|||13|41,705|39,521| |Current Assets|||||| |Stocks|||14|18,400|9,700| |Debtors|||15|77,940|30,518| |Cash at bank and|in|hand|16|64,172|118,414| |||||160,512|158,633| |Creditors: amounts||falling due within one year|||| |Creditors|||17|10,330|6,183| |Net current assets||||150,182|152,450| |Total assets less|current liabilities|||191,887|191,971| |Creditors: amounts||falling due after one year|||| |Creditors|||17|37,962|43,518| |Net assets||||153,925|148,453| |Funds|||||| |Unrestricted
funds|||18|153,925|148,453| |Restricted funds|||18||| |||||153,925|148,453| ## ## ## ||||||2022|2021| |---|---|---|---|---|---|---| |||||Note||| |Cash flow from operating|activities|||22|~45,3!}0)|~2,350| |Net cash flow from operating
activities|||||~(45,380|~2,350| |Cash flow from investing|activities|||||| |Payments
to acquire tangible
Sale oftangible assets||assets|||(21,352)
12,500|(7,435)| |Net cash flow from investing||activities|||(8,852)|~7,435| |Net increase in cash and cash equivalents|||||(54,242)|(9,785)| |Cash and cash equivalents||at start date 1 August|2021||118,414|128,199| |Cash and cash equivalents||at end date 31 July 2022|||64,172|118,414| |Cash and cash equivalents||consist of:||||| |Cash at bank and
in hand|||||64,172|118,414| |Cash and cash equivalents||at end date 31July 2022|||64,172|118,414| ## ## ## ## ## ## ## ## ## ## |1.7|Stocks|||||||| |---|---|---|---|---|---|---|---|---| ||Stocks are stated at the lower of cost and estimated
selling
price||less|costs to|complete|and|sell.|Cost| ||includes
all costs of purchase,
costs of conversion
and other costs||incurred
in bringing
stock to its present|||||| ||location and condition.
Cost is calculated
using the first-in, first-out formula.
Provision
is made for damaged,|||||||| ||obsolete and slow-moving
stock where appropriate.|||||||| |1.8|Debtors and creditors receivable
I payable
within one year|||||||| ||Debtors and creditors with no stated interest rate and receivable or|payable
within|||one year|are|recorded at|| ||transaction
price. Any losses arising from impairment
are recognised||in expenditure.|||||| |1.9|Cash at bank and in hand|||||||| ||Cash at bank and
in hand are basic financial assets and
include|cash||in hand,|deposits|held|at call|with| ||banks,
other
short-term
liquid
investments
with
original
maturities||of|three
months
or||less,|and|bank| ||overdrafts.|||||||| |1.10|Impairment|||||||| ||Assets not measured
at fair value are reviewed
for any indication|that the asset|||may be impaired
at|||each| ||balance sheet date.
If such
indication
exists, the recoverable
amount|||of the asset, or the asset's||||cash| ||generating
unit, is estimated
and compared
to the carrying
amount.||Where the carrying
amount||||exceeds its|| ||recoverable
amount,
an impairment
loss is recognised
in the statement
offinancial||||activities.|||| |1.11|Leases|||||||| ||Rentals payable
and receivable under operating
leases are charged|tothe||SoFA on a straight
line basis||||over| ||the year ofthe lease.|||||||| |1.12|Tax|||||||| ||The charity is an exempt charity within the meaning
ofschedule 3of|the Charities Act 2011and is|||||considered|| ||to pass the tests set out in Paragraph
1 Schedule 6 Finance Act 2010 and therefore
it meets the definition|||||||| ||ofa charity for UK tax purposes.|||||||| |1.13|Financial
instruments|||||||| ||The charity has elected to apply the provisions
of Section 11 'Basic||Financial
Instruments'|||and|Section 12|| ||'Other Financial
Instruments
Issues' ofFRS 102to all of its financial||instruments.|||||| ||Financial
instruments
are recognised
in the charity's balance sheet||when|the charity becomes|||party to the|| ||contractual
provisions
ofthe instrument.|||||||| ||Financial assets and liabilities are offset, with the net amounts
presented|||in the financial
statements,
when||||| ||there is a legally enforceable
right to set offthe recognised
amounts||and|there is|an intention
to settle|||on a| ||net basis or to realise the asset and settle the liability simultaneously.|||||||| ||Basic financial assets|||||||| ||Basic financial
assets,
which
include
debtors
and
cash
and
bank
balances,||||are
initially
measured
at|||| ||transaction
price
including
transaction
costs and are subsequently||carried
at||amortised|cost using||the| ||effective interest method
unless the arrangement
constitutes a financing|||transaction,
where||the|transaction|| ||is measured
at the present
value of the future
receipts
discounted||at a|market|rate of interest.
Financial|||| ||assets classified as receivable
within one year are not amortised.|||||||| ||Classification
offinancial
liabilities|||||||| ||Financial
liabilities
and
equity
instruments
are classified
according||to|the substance
of||the|contractual|| ||arrangements
entered
into. An equity
instrument
is any contract that evidences||||a residual|interest
in the||| ||assets ofthe company
after deducting
all of its liabilities.|||||||| ## ## ## ## ## ## ## |3.|Other trading
activitie|s|||||||| |---|---|---|---|---|---|---|---|---|---| |||||||||2022|2021| ||||||Unrestricted||Restricted|Total|| ||||||Funds||Funds|Funds|Funds| ||||||F||f||| ||Charity event income||||1,060|||1,060|| ||Lottery income||||61|||61|123| ||Charity shop income||||167,483|||167,483|66,546| ||||||168,604|||168,604|66,669| |4.|Other income||||||||| |||||||||2022|2021| ||||||Unrestricted||Restricted|Total|Total| ||||||Funds||Funds|Funds|Funds| ||||||||f.|F|| ||Rent received||||||||3,600| ||Insurance
claim received||||5,107|||5,107|| ||Gain on disposal ofassets||||5,191|||5,191|| ||Kickstart scheme||||20,925|||20,925|| ||Other income||||1,708|||1,708|1,876| ||Interest received||||8|||8|12| ||||||32,939|||32,938|5;488| |5.|Charitable
activities||||||||| |||||||||2022|2021| ||||||Unrestricted||Restricted|Total|Total| ||||||Funds||Funds|Funds|Funds| ||||||||||E| ||Product sales||||440,427|||440,427|85,017| ||Installation
services||||6,911|||6,911|6,878| ||||||447,338|||447,338|91,895| |6.|Costs ofraising funds||||||||| |||||||||2022|2021| ||||||Unrestricted|-|Restricted||| ||||||Funds||Funds|Funds|Funds| ||Advertising/promotional||costs||5,677|||5,677|1,454| ||Charity shop expenses||||57,326|||57,326|58,283| ||Charity shop wages|and|employment|cost's|89,349|||89,349|67,433| ||Fundraising
wages and||employment|costs|55,736|||55,736|45,046| ||Fundraising
running|costs|||||||4,625| ||||||208,088|||208,088|176,841| ## ## ## ## ## ||||||||||||2022
2021| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||Note|Unrestrrcted|Restricted||||Total
Total| |||||||Funds|Funds|||Funds
Funds|| ||||||||||||F
E| |Costs ofcharitable||activities||||466,322||46|618|512,939
217,534|| |Governance|costs|||||148,558||||148,502
86,879|| |||||||614,880||46,618||661,498
304,413|| |Costs ofcharitable||activities|||||||||| |||||||||,|2022||2021| ||||||Unrestricted
Restricted||||Total||| ||||||Funds||Funds||Funds||Funds| |Defibrillator|and equipment|||purchases||390,580|6,588|397,168|||153,761| |Defibrillator|installation
costs||||||40,030||40,030||16,920| |Defibrillator|training|costs||||514|||514||784| |Motor vehicle costs||||||2,693|||2,693||6,070| |Service and maintenance|||costs||||||||18| |Travel and|accommodation|||||6,587|||6,587||4,021| |Charitable|activities|wages||and employment|||||||| |costs
'||||||65,948|||65,948||32,175| |Charitable|activities|running||costs|||||||3,785| |||||||466,322|46,618|512,940|||217,535| ## ## ## ## |overnance cost|s|||||||||| |---|---|---|---|---|---|---|---|---|---|---| ||||||||||2022|2021| ||||||||Unrestricted|Restricted|Total|Total| ||||||||Funds|Funds|Funds|Funds| ||||||||F||F|' F| |Accountancy|||||||3133||3,'I33|2,438| |Bank charges|||||||1,284||1,284|586| |Office maintenance||and||repair costs|||1,258||1,258
'|872| |Computer
and|software||||||2,805||2,806|1,525| |Dues and subscriptions|||||||2,701||2,701|492| |Electricity|||||||1,007||1,006|625| |Eguipment
rental|||||||297||297|1,51?| |Insurance|||||||4,136||4,136|2,535| |Internet||||||||||193| |Office rent|||||||12,400||12,400|3,960| |Office/general|admin|expenses|||||3,342||3,342|518| |Wages and employment||||costs|||72,419||72,419|50,262| |Employers
pension costs|||||||4,770||4,770|1,244| |Printing,
postage and|||stationery||||8,538||8,538|3,464| |Specialist fees|||||||2,856||2,856|| |Telephone|||||||6,290||6,290|1,585| |Depreciation|||||||11,859||11,804|11,477| |Website maintenance|||costs||||266||266|3,388| |Interest on loans|||||||1,171||1,171|198| |Other costs|||||||8,026||8,026|| ||||||||148,558||148,558|86,879| |Staffs costs||||||||||| |||||||||2022|2021|| ||||||||||E|| |The staff costs|for the||year were||as follows:|||||| |Wages and employment||||costs||||283,452|193,025|| |Pension costs||||||||4,770|3,110|| |No Employees|had emoluments||||in|excess ofF60,000 (2021: Nil)||||| |The average number||of||employees||during the year was:||||| |Administrative||||||||6||| |Charity Shop||||||||10||| ## ## ## ## ## |xed assets|| |---|---| ||Fixtures and| ||Equipment| |Cost as at 1 August 2021|73,302| |Additions|21,352| |Disposals|12,995| |Cost as at 31 July 2022|81,659| |Depreciation as at 1 August 2021|33,781| |Charge for the year|11,859| |On disposals|5,685| |Depreciation
as at 31July 2022|39,955| |Net book value as at 31July 2022|41,705| |Net book value as at 31 July 2021|39,521| ## ## ## |14.|Stocks||||| |---|---|---|---|---|---| |||||2022|2021| |||||Total|Total| |||||Funds|Funds| ||Defibrillator
and equipment||stock|18,400|9,700| |||||18,400|9,700| |15.|Debtors||||| |||||2022|2021| |||||Total|Total| |||||Funds|Funds| ||Debtors|control account||73,283|15,956| ||Prepayments|||3,157|13,063| ||Other debtors|||1,500|1,500| |||||77,940|30,518| |16.|Bank and cash||||| |||||2022|2021| |||||Total|Total| |||||Funds|Funds| ||Bank current account|||64,172|118,414| |||||64,172|118,414| |17.|Creditors||||| |||||2022|2021| |||||Total|Total| |||||Funds|Funds| ||Amounts|failing due within|one year||| ||Other creditors|||6,755|854| ||Tax and|social security||(5,081)|(1,327)| ||Accruals|||3,100|1,100| ||Bounce back loan|||5,556|5,556| |||||10,330|6,183| ||Amounts|falling due after|more than one year||| ||Bounce back loan|||37,962|43,518| ||Creditors|which fall due after five years are as follows:|||| ||Payable|by instalments||15,740|21,296| ## ## ## ## |Unrestricted|funds|||||| |---|---|---|---|---|---|---| |||Balance|at 1|||Balance| |||August|2021|Income|Expenditure|at 31| |||||||July| |||||||2022| |Unrestricted||148,453||828,440|822,968|153,925| |||148,453||828,440|822,968|153,925| |Restricted funds||||||| |||Balance|at 1|||Balance| |||August|2021|Income|Expenditure|at 31| |||||||July| |||||||2022| |Councillor ward budget||||3,944|3,944|| |Community|fund|||42,674|42,674|| |||||46,618|46,618|| ## ## ## ## |||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |19.|Analysis ofnet assets|between||funds||||||||||| ||||||||||||||2022|2021| ||Restricted Funds|||||||||||||| ||Restricted funds are represented|||||by:||||||||| ||Net current assets|||||||||||||| ||Unrestricted
Funds|||||||||||||| ||Unrestricted
funds|are represented||||by:||||||||| ||Fixed assets||||||||||||41,705|39,521| ||Net current assets|||||||||||112,220||108,932| |||||||||||||153,925||148,453| |20.|Financial Instruments|||||||||||||| ||The carrying
amounts
of|the charity's|||financial|||instruments||are as|follows:|||| ||||||||||||||2022|2021| |||||||||||||||E| ||Financial assets measured|||at|amortised||||cost||||74,784|17,456| ||Financial
liabilities|measured|||at amortised||||cost||||45,193|48,601| |21.|Operating
lease commitment|||||||||||||| ||Lessee|||||||||||||| ||At the reporting
end date the charity||||had had|||outstanding||commitments||for|future
minimum|lease| ||payments
under non-cancellable||operating||||leases, as follows:|||||||| ||||||||||||||2022|2021| ||||||||||||||Total|Total| ||||||||||||||Funds|Funds| ||||||||||||||E|| ||||||||||||||88,200|134,600| |22.|Reconciliation
of net income to|||net cash|||flow from operating||||activities|||| ||||||||||||||2022|2021| ||Net (outgoing)/incoming
resources||||||||||||5,472|(14,535)| ||Depreciation
oftangible assets||||||||||||11,859|11,477| ||Profit on fixed assets||||||||||||(5,191)|| ||(Increase)/decrease|in stock|||||||||||(8,700)|| ||(Increase)/decrease|in debtors|||||||||||(47,422)|(22,237)| ||Increase/(decrease)|in creditors|||||||||||1,408|22,946| ||Net cash (oufflow)/inflow
from||||operating||||activities||||45,390)|2,350| ##