## 



## 

## 



## 

## 

||||Page|
|---|---|---|---|
|Trustees|report||1-4|
|Independent<br>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<br>and|||||||||
|legacies||3|194,765|169,547|364,312|179,559|46,618|226,177|
|Charitable<br>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<br>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<br>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<br>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 <br>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<br>funds|||20||12,650|||
|Unrestricted<br>funds|||||116,906||65,056|
||||||129,556||65,056|





## 

## 

## 

||||||2023|||2022|
|---|---|---|---|---|---|---|---|---|
|||||Notes|f||||
|Cash flows from operating||activities|||||||
|Cash generated<br>from/(absorbed<br>by)||||24|||||
|operations||||||7,496||(39,841)|
|Investing|activities||||||||
|Purchase|of tangible<br>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<br>in investing|activities||||(25,934)||(8,844)|
|Financing|activities||||||||
|Repayment|of bank loans||||(5,555)||(5,556)||
|Net cash|used<br>in financing|activities||||(5,555)||(5,556)|
|Net decrease<br>in cash and cash|||equivalents|||(23,993)||(54,241)|
|Cash and cash equivalents<br>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<br>by|fund||||||
|Unrestricted|funds||||844,054|703,749|
|Restricted<br>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<br>on loans|||1,024||1,024|1,171||1,171|
||Printing,<br>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<br>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<br>and fittings<br>f|Shop FixturesMotor<br>and fittings<br>f|vehicles<br>f|Office<br>Equipment<br>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<br>and impairment||||||||
||At 1 August 2022|||6,199|6,863|23,238|3,655|39,955|
||Depreciation<br>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<br>and consumables||||||119,138|18,400|





## 

## 

## 

|15|Debtors|||||||
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
||Amounts<br>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<br>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<br>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<br>funds|between<br>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<br>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<br>from oper|a|tions|||||2023|2022|
|Surplus/(deficit)<br>for the year|||||||64,500|(83,397)|
|Adjustments<br>for:|||||||||
|Investment<br>income recognised||in statement|||of financial|activities|(141)|(8)|
|Gain on disposal<br>of tangible|fixed assets||||||(10,086)|(5,191)|
|Depreciation<br>and impairment||of tangible||fixed assets|||18,130|11,859|
|Movements<br>in working<br>capital:|||||||||
|(Increase)<br>in stocks|||||||(100,738)|(8,700)|
|(Increase)<br>in debtors|||||||(19,951)|(65,194)|
|Increase<br>in creditors|||||||55,782|110,790|
|Cash generated<br>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<br>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|