CHARITY REGISTRATION NUMBER: 1163506
The Dr Adler Support & Help Group Unaudited Financial Statements 30 September 2022
HAFFNER HOFF LTD
Accountants 2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL
The Dr Adler Support & Help Group
Financial Statements
Year ended 30 September 2022
| Pages | |
|---|---|
| Trustees' annual report | 1 to 2 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 to 12 |
The Dr Adler Support & Help Group
Trustees' Annual Report
Year ended 30 September 2022
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2022.
Reference and administrative details
The Dr Adler Support & Help Group
Registered charity name Charity registration number 1163506 Principal office 23 Oxford Terrace Gateshead NE8 1RQ
The trustees
A Arran J Bernstein A M Rabinowitz I Stroh S Wittler Independent examiner Haffner Hoff Ltd 2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL
Structure, governance and management
The Charity is a Charitable Incorporated Organisation registered on 11 September 2015 with the charity number 1163506.
The Charity is run by the trustees who all act in an honorary capacity. A new trustee would receive copies of the previous years' Annual Report and Accounts and a copy of the Charity Commission leaflet 'The Essential Trustee : What you need to know'.
Risk Management
The trustees have identified and reviewed the major risks to which the charity is exposed. Checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these procedures mitigate any perceived risks.
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The Dr Adler Support & Help Group
Trustees' Annual Report (continued)
Year ended 30 September 2022
Objectives and activities
The objectives of the charity are;
The relief of sickness and preservation of health (physical or mental) and the support of expectant and nursing mothers amongst people living in Gateshead in particular (but not excluding the surrounding area), and;
The provision of assistance to people who are infirm or disabled living in Gateshead in particular (but not excluding the surrounding area), including the support of families of such persons.
Public Benefit Policy
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
Grant Making Policy
Grants are made in accordance with the objects of the charity.
Achievements and performance
During the year the charity spent £62,475 in furtherance of it objectives.
Financial review
As at 30 September 2022 the charities held free unrestricted reserves amounting to £18,228 (2021:£51,177).
Reserves Policy
The Unrestricted Fund represents the unrestricted funds arising from past operating results.
The trustees are satisfied that the balance of the Fund is an acceptable level of reserves. It is the charity's policy to maintain cash reserves of approximately two months of their average annual expenditure, to enable the charity to continue with its activities.
The trustees' annual report was approved on 10 July 2023 and signed on behalf of the board of trustees by:
I Stroh
Trustee
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The Dr Adler Support & Help Group
Independent Examiner's Report to the Trustees of The Dr Adler Support & Help Group
Year ended 30 September 2022
I report to the trustees on my examination of the financial statements of The Dr Adler Support & Help Group ('the charity') for the year ended 30 September 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement - matter of concern identified
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
D Schwarz FCCA
Independent Examiner
2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL
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The Dr Adler Support & Help Group
Statement of Financial Activities
Year ended 30 September 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 15,462 | 18,860 | 34,322 | 107,237 |
| ---------------------------- | ---------------------------- | ---------------------------- | -------------------------------- | ||
| Total income | 15,462 | 18,860 | 34,322 | 107,237 | |
| ============================ | ============================ | ============================ | ================================ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 5,6 | 48,815 | 13,660 | 62,475 | 35,653 |
| ---------------------------- | ---------------------------- | ---------------------------- | -------------------------------- | ||
| Total expenditure | 48,815 | 13,660 | 62,475 | 35,653 | |
| ============================ | ============================ | ============================ | ================================ | ||
| ---------------------------- | ---------------------------- | ---------------------------- | -------------------------------- | ||
| Net (expenditure)/income and net | |||||
| movement in funds | (33,353) | 5,200 | (28,153) | 71,584 | |
| ============================ | ============================ | ============================ | ================================ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 89,578 | – | 89,578 | 17,994 | |
| ---------------------------- | ---------------------------- | ---------------------------- | -------------------------------- | ||
| Total funds carried forward | 56,225 | 5,200 | 61,425 | 89,578 | |
| ============================ | ============================ | ============================ | ================================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 12 form part of these financial statements.
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The Dr Adler Support & Help Group
Statement of Financial Position
30 September 2022
| 2022 | 2021 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 12 | 37,997 | 38,401 | |
| Current assets | ||||
| Cash at bank and in hand | 24,148 | 52,182 | ||
| Creditors: amounts falling due within one year | 13 | 720 | 1,005 | |
| ---------------------------- | ---------------------------- | |||
| Net current assets | 23,428 | 51,177 | ||
| ---------------------------- | ---------------------------- | |||
| Total assets less current liabilities | 61,425 | 89,578 | ||
| ---------------------------- | ---------------------------- | |||
| Net assets | 61,425 | 89,578 | ||
| ============================ | ============================ | |||
| Funds of the charity | ||||
| Restricted funds | 5,200 | – | ||
| Unrestricted funds | 56,225 | 89,578 | ||
| ---------------------------- | ---------------------------- | |||
| Total charity funds | 14 | 61,425 | 89,578 | |
| ============================ | ============================ |
These financial statements were approved by the board of trustees and authorised for issue on 10 July 2023, and are signed on behalf of the board by:
I Stroh Trustee
The notes on pages 6 to 12 form part of these financial statements.
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The Dr Adler Support & Help Group
Notes to the Financial Statements
Year ended 30 September 2022
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 23 Oxford Terrace, Gateshead, NE8 1RQ.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements did not require management to make judgements, estimates or assumptions that affect the amounts reported.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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The Dr Adler Support & Help Group
Notes to the Financial Statements (continued)
Year ended 30 September 2022
3. Accounting policies (continued)
Resources expended
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure.
Charitable activities constitutes expenditure in furtherance of the charity's objectives.
Expenditure also includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Governance costs are included on an accruals basis and are recognised when there is a legal or constructive obligation to pay for expenditure.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Fixtures & Fittings | - | 10% reducing balance |
|---|---|---|
| Motor Vehicles | - | 25% reducing balance |
| Equipment | - | 25% reducing balance |
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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The Dr Adler Support & Help Group
Notes to the Financial Statements (continued)
Year ended 30 September 2022
3. Accounting policies (continued)
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 15,462 | – | 15,462 |
| Grants | |||
| National Lottery Mains grant | – | 10,000 | 10,000 |
| Grants receivable | – | 8,860 | 8,860 |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| 15,462 | 18,860 | 34,322 | |
| ============================ | ============================ | ============================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 82,760 | – | 82,760 |
| Grants | |||
| National Lottery Mains grant | – | 9,977 | 9,977 |
| Grants receivable | – | 14,500 | 14,500 |
| ---------------------------- | ---------------------------- | -------------------------------- | |
| 82,760 | 24,477 | 107,237 | |
| ============================ | ============================ | ================================ |
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The Dr Adler Support & Help Group
Notes to the Financial Statements (continued)
Year ended 30 September 2022
5. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Charitable activities | 36,593 | 13,660 | 50,253 |
| Support costs | 12,222 | – | 12,222 |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| 48,815 | 13,660 | 62,475 | |
| ============================ | ============================ | ============================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Charitable activities | 9,667 | 19,903 | 29,570 |
| Support costs | 659 | 5,424 | 6,083 |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| 10,326 | 25,327 | 35,653 | |
| ============================ | ============================ | ============================ |
6. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Support |
Total funds | Total fund | |
| directly | costs |
2022 | 2021 | |
| £ | £ | £ | £ | |
| Charitable activities | 50,253 | 11,504 |
61,757 | 34,994 |
| Governance costs | – | 718 |
718 | 659 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | |
| 50,253 | 12,222 |
62,475 | 35,653 | |
| ============================ | ============================ | ============================ | ============================ | |
| Analysis of support costs | ||||
| Analysis of | ||||
| support costs | Total 2022 | Total 2021 | ||
| £ | £ | £ | ||
| Subcontractor costs | 11,504 | 11,504 | 5,424 | |
| Governance costs | 720 | 720 | 660 | |
| ---------------------------- | ---------------------------- | ----------------------- | ||
| 12,224 | 12,224 | 6,084 | ||
| ============================ | ============================ | ======================= | ||
| Net (expenditure)/income | ||||
| Net (expenditure)/income is stated after | charging/(crediting): | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 3,101 | 3,211 | ||
| ======================= | ======================= |
7. Analysis of support costs
8. Net (expenditure)/income
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The Dr Adler Support & Help Group
Notes to the Financial Statements (continued)
Year ended 30 September 2022
9. Independent examination fees
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 720 | 660 |
| ============== | ============== |
10. Staff and subcontractor costs
The total staff costs and employee benefits for the reporting period are analysed as follows: 2022 2021 £ £ Wages, salaries and subcontractor costs 11,504 5,424 ============================ ======================= Nil Nil
The average head count of employees during the year was Nil (2021: 1).
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
12. Tangible fixed assets
| Land and | Fixtures and | Motor | |||
|---|---|---|---|---|---|
| buildings | fittings | vehicles | Equipment | Total | |
| £ | £ | £ | £ | £ | |
| Cost | |||||
| At 1 October 2021 | 28,000 | 2,172 | 9,150 | 10,156 | 49,478 |
| Additions | – | – | – | 2,697 | 2,697 |
| ---------------------------- | ----------------------- | ----------------------- | ---------------------------- | ---------------------------- | |
| At 30 September 2022 | 28,000 | 2,172 | 9,150 | 12,853 | 52,175 |
| ============================ | ======================= | ======================= | ============================ | ============================ | |
| Depreciation | |||||
| At 1 October 2021 | – | 1,018 | 4,003 | 6,056 | 11,077 |
| Charge for the year | – | 115 | 1,287 | 1,699 | 3,101 |
| ---------------------------- | ----------------------- | ----------------------- | ---------------------------- | ---------------------------- | |
| At 30 September 2022 | – | 1,133 | 5,290 | 7,755 | 14,178 |
| ============================ | ======================= | ======================= | ============================ | ============================ | |
| Carrying amount | |||||
| At 30 September 2022 | 28,000 | 1,039 | 3,860 | 5,098 | 37,997 |
| ============================ | ======================= | ======================= | ============================ | ============================ | |
| At 30 September 2021 | 28,000 | 1,154 | 5,147 | 4,100 | 38,401 |
| ============================ | ======================= | ======================= | ============================ | ============================ |
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The Dr Adler Support & Help Group
Notes to the Financial Statements (continued)
Year ended 30 September 2022
13. Creditors: amounts falling due within one year
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 720 | 660 |
| Other creditors | – | 345 |
| -------------- | ----------------------- | |
| 720 | 1,005 | |
| ============== | ======================= |
14. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At 30 | |||
| 01 October | September | |||
| 2021 | Income | Expenditure | 2022 | |
| £ | £ | £ | £ | |
| General funds | 89,578 | 15,462 | (48,815) | 56,225 |
| ============================ | ============================ | ============================ | ============================ | |
| At 01 | At 30 | |||
| October | September | |||
| 2020 | Income | Expenditure | 2021 | |
| £ | £ | £ | £ | |
| General funds | 17,144 | 82,760 | (10,326) | 89,578 |
| ============================ | ============================ | ============================ | ============================ | |
| Restricted funds | ||||
| At 01 | At 30 | |||
| October | September | |||
| 2021 | Income | Expenditure | 2022 | |
| £ | £ | £ | £ | |
| Restricted Fund - grants receivable | – | 18,860 | (13,660) | 5,200 |
| ============== | ============================ | ============================ | ======================= | |
| At 01 | At 30 | |||
| October | September | |||
| 2020 | Income | Expenditure | 2021 | |
| £ | £ | £ | £ | |
| Restricted Fund - grants receivable | 850 | 24,477 | (25,327) | – |
| ============== | ============================ | ============================ | ============== |
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The Dr Adler Support & Help Group
Notes to the Financial Statements (continued)
Year ended 30 September 2022
15. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Tangible fixed assets | 37,997 | – | 37,997 |
| Current assets | 18,948 | 5,200 | 24,148 |
| Creditors less than 1 year | (720) | – | (720) |
| ---------------------------- | ----------------------- | ---------------------------- | |
| Net assets | 56,225 | 5,200 | 61,425 |
| ============================ | ======================= | ============================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Tangible fixed assets | 38,401 | – | 38,401 |
| Current assets | 52,182 | – | 52,182 |
| Creditors less than 1 year | (1,005) | – | (1,005) |
| ---------------------------- | -------------- | ---------------------------- | |
| Net assets | 89,578 | – | 89,578 |
| ============================ | ============== | ============================ |
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