2023-07-31-accounts

			Page
Trustees	report		1-4
Independent auditor's		report	5-8
Statement	of financial	activities
Statement	of financial	position	10
Statement	of cash flows
Notes to the financial		statements	12-24

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023		2022	2022	2022
		Notes	f	f		f	f
Donations and
legacies		3	194,765	169,547	364,312	179,559	46,618	226,177
Charitable activities		4	748,445		748,445	447,338		447,338
Other trading	activities	5	188,496		188,496	168,604		168,604
Investments		6	141		141	8		8
Other Income		7	10,392		10,392	32,931		32,931
Total income			1,142,239	169,547	1,311,786	828,440	46,618	875,058
Raising funds			259,771		259,771	208,088		208,088
Charitable activities		9	844,054	143,461	987,515	703,749	46,618	750,367
Total expenditure			1,103,825	143,461	1,247,286	911,837	46,618	958,455
Net incoming/(outgoing)
resources before
transfers			38,414	26,086	64,500	(83,397)		(83,397)
Gross transfers
between funds			13,436	(13,436)
Net income/
(expenditure)	for the
year/
Net movement	in funds		51,850	12,650	64,500	(83,397)		(83,397)
Fund balances	at 1 August
2022
As originally reported			242,794		153,925	148,453		148,453
Prior year adjustment			(88,869)		(88,869)
As restated			153,925		65,056	148,453		148,453
Fund balances 2023	at 313uly		116,906	12,650	129,556	65,056		65,056

				2023			2022
			Notes
Fixed assets
Tangible assets			13		59,735		41,704
Current assets
Stocks				119,138		18,400
Debtors				115,665		95,714
Cash at bank and	In hand			40,180		64,173
				274,983		178,287
Creditors: amounts		falling due
within one year			17	(172,755)		(116,973)
Net current assets					102,228		61,314
Total assets less	current liabilities				161,963		103,018
Creditors: amounts		l'ailing due
after more than	one year		18		(32,407)		(37,962)
Net assets					129,556		65,056
Income funds
Restricted funds			20		12,650
Unrestricted funds					116,906		65,056
					129,556		65,056

					2023			2022
				Notes	f
Cash flows from operating		activities
Cash generated from/(absorbed by)				24
operations						7,496		(39,841)
Investing	activities
Purchase	of tangible fixed assets				(46,075)		(21,352)
Proceeds from disposal of tangible			fixed
assets					20,000		12,500
Investment	income received				141		8
Net cash	used in investing	activities				(25,934)		(8,844)
Financing	activities
Repayment	of bank loans				(5,555)		(5,556)
Net cash	used in financing	activities				(5,555)		(5,556)
Net decrease in cash and cash			equivalents			(23,993)		(54,241)
Cash and cash equivalents at		beginning		ofyear		64,173		118,414
Cash and	cash equivalents	at end of		year		40,180		64,173

Office	Fixtures	and	fittings	15%	Reducing	Balance
Shop	Fixtures	and	fittings	15%	Reducing	Balance
Motor	vehicles			25%	Reducing	Balance
Office	Equipment			33%	Straight	Line

Donations	and legaci	es
		Unrestricted	Restricted	rotal	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
			f		E	E	E
Donations	and gifts	176,226		176,226	166,947		166,947
Income from Grants		18,539	169,547	188,086	12,612	46,618	59,230
		194,765	169,547	364,312	179,559	46,618	226,177
Charitable	activities
						2023	2023
						Total	Total
						Funds	Funds
						2023	2022
						F.	f
Product sales						733,657	440,427
Installation	services					14,788	6,911
						748,445	447,338

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
				f
Lottery	income		392	61
Charity	event	income	7,852	1,060
Charity	shop	income	180,252	167,483
Other trading		activities	188,496	168,604

					Unrestricted	Unrestricted
					funds	funds
					2023	2022
					f	E
Interest	receivable				141
Other income
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
					f	E
Net gain	on disposal		of tangible	fixed assets	10,086	5,191
Other income					306	1,708
Insurance		claim				5,107
Kickstarter		scheme				20,925
					10,392	32,931

8	Raising funds	Raising funds
			Unrestricted	Unrestricted
			funds	funds
			2023	2022
			E	E
	Fundraising	costs	9,234
	Advertising		21,194	5,677
	Staff costs		64,736	55,736
	Fundralsing	and publicity	95,164	61,413
	Ic@SB~QM
	Charity shop	expense	60,831	57,326
	Staff costs		103,776	89,349
	Trading costs		164,607	146,675
			259,771	208,088

Charitable	activitie	s
					Charitable	Charitable
					activities	activities
					2023	2022
					f
Staff costs					76,597	65,948
Defibrillator	and equipment			Purchases	660,735	484,188
Defibrillator	installation		costs		58,548	40,030
Defibrillator	training				7,075	514
Motor costs					2,928	2,693
Travel and accomodation					9,201	6,587
Bad debts					5,950
					821,034	599,960
Share of support costs (see note 10)					147,386	143,138
Share of governance		costs		(see note l0)	19,095	7,269
					987,515	750,367
Analysis by	fund
Unrestricted	funds				844,054	703,749
Restricted funds					143,461	46,618
					987,515	750,367

10	Support	costs
				Support	Governance	2023	Support	Governance	2022
				costs	costs		costs	costs
				f
	Staff costs			73,414		73,414	77,189		77,189
	Depreciation			18,130		18,130	11,859		11,859
	Specialist	costs		4,946		4,946	2,856		2,856
	Bank charges			1,540		1,540	' 1,284		1,284
	Repairs and renewals			5,342		5,342	1,555		1,555
	Interest on loans			1,024		1,024	1,171		1,171
	Printing, postage		and
	stationery			12,250		12,250	19,906		19,906
	Dues and	subscriptions		3,096		3,096	2,701		2,701
	Rent			8,400		8,400	13,407		13,407
	Computers	costs		8,122		8,122	4,920		4,920
	Telephone	costs		6,582		6,582	6,290		6,290
	Travel and
	accommodation			4,540		4,540
	Legal and	professional			13,814	13,814		3,133	3,133
	Insura nce	costs			5,281	5,281		4,136	4,136
				147,386	19,095	166,481	143,138	7,269	150,407
	Analysed	between
	Charitable	activities		147,386	19,095	166,481	143,138	7,269	150,407

		2023	2022
		Number	Number
Administrative		7	6
Charity	Shop	10	10
Total		17	16

12	Employees			(Continued)
	Employment	costs	2023	2022 f
	Wages and salaries		306,386	283,452
	Social security	costs	6,406	4,770
	Other pension	costs	5,731
			318,523	288,222

13	Tangible	fixed asse	ts
				Office Fixtures and fittings f	Shop FixturesMotor and fittings f	vehicles f	Office Equipment f	Total
	Cost
	At 1 August 2022			16,274	7,319	50,450	7,616	81,659
	Additions			921		43,441	1,713	46,075
	Disposals					(23,500)		(23,500)
	At 31July	2023		17,195	7,319	70,391	9,329	104,234
	Depreciation and impairment
	At 1 August 2022			6,199	6,863	23,238	3,655	39,955
	Depreciation charged		in the year	1,854	228	15,185	863	18,130
	Eliminated	in respect	of disposals			(13,586)		(13,586)
	At 31july	2023		8,053	7,091	24,837	4,518	44,499
	Carrying	amount
	At 31July	2023		9,142	228	45,554	4,811	59,735
	At 31July	2022		10,076	455	27,212	3,961	41,704
14	Stocks
							2023f	2022f
	Raw materials and consumables						119,138	18,400

15	Debtors
						2023	2022
	Amounts falling due within one year:						E
	Trade debtors					58,645	73,283
	Other debtors					54,301	19,274
	Prepayments	and accrued		income		2,719	3,157
						115,665	95,714
16	Loans and overdrafts
						2023	2022
						f	E
	Bank loans					37,963	43,518
	Payable within	one year				5,556	5,556
	Payable after	one year				32,407	37,962
17	Creditors: amounts		falling due within one year
						2023	2022
					Notes	E	f
	Bank loans					5,556	5,556
	Other taxation	and social security					(5,081)
	Trade creditors					155,125	106,643
	Other creditors					1,074	6,755
	Accruals and deferred		income			11,000	3,100
						172,755	116,973
18	Creditors: amounts		falling	due after more than one
	year
						2023	2022
					Notes		f
	Bank loans					32,407	37,962

2i	Analysis	of net assets	between funds	between funds
			Unrestricted	Restricted	Total	Unrestncted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
			f	f.			f	E
	Fund balances at 31
	july 2023	are
	represented	by:
	Tangible assets		59,735		59,735	41,704		41,704
	Current assets/
	(liabilities)		89,578	12,650	102,228	61,314		61,314
	Long term	liabilities	(32,407)		(32,407)	(37,962)		(37,962)
			116,906	12,650	129,556	65,056		65,056

Cash generated from oper	a	tions					2023	2022
Surplus/(deficit) for the year							64,500	(83,397)
Adjustments for:
Investment income recognised		in statement			of financial	activities	(141)	(8)
Gain on disposal of tangible	fixed assets						(10,086)	(5,191)
Depreciation and impairment		of tangible		fixed assets			18,130	11,859
Movements in working capital:
(Increase) in stocks							(100,738)	(8,700)
(Increase) in debtors							(19,951)	(65,194)
Increase in creditors							55,782	110,790
Cash generated from/(absorbed			by)	operations			7,496	(39,841)

AED Donat	AED Donat	e	e
Notes to the		financial statements		(continued)
For	the year	ended	313uly 2023
25	Analysis of	changes	in net funds		At 1 August	Cash flows	At 313uly 2023
					2022
	Cash at bank	and in hand			64,173	(23,993)		40,180
	Loans falling	due within	one year		(5,556)			(5,556)
	Loans falling	due after	more than one year		(37,962)	5,555		(32,407)
					20,655	(18,438)		2,217