**CHARITY REGISTRATION NUMBER: 1167626**
**Believe - Organ Donor Support Unaudited Financial Statements**
**31 December 2020**
1st Floor Brook House, Brook Road Whitchurch Cardiff CF14 1DU
|**Believe - Organ Donor Support**||
|---|---|
|**Financial Statements**||
|**Year ended 31 December 2020**||
||Page|
|Trustees' annual report|1|
|Independent examiner's report to the trustees|8|
|Statement of financial activities|9|
|Statement of financial position|10|
|Notes to the financial statements|11|
## **Believe - Organ Donor Support Trustees' Annual Report Year ended 31 December 2020**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2020.
## **Reference and administrative details**
Registered charity name Believe - Organ Donor Support Charity registration number 1167626 Principal office 11 Park Square Newport South Wales NP20 4EL UK The trustees Mrs A Bates Mr M Stephens Miss C Dunn Mr R Hellyar Mrs A Byrne Mr P Dinnick Mr M Weir Independent examiner Llewellyns Certified Chartered Accountants Brook House Brook Road Cardiff CF14 1DU
1
## **Believe - Organ Donor Support Trustees' Annual Report (continued) Year ended 31 December 2020**
## **Structure, governance and management**
## **Governing document**
The governing document is the constitution dated 13 June 2016. The charity is a charitable incorporated organisation (CIO) and registered with the Charity Commission.
## **Organisational structure**
Believe organ donor support is a small charity set up following the untimely deaths of Stuart and Fraser Bates, to promote and support organ donation across Wales and beyond. The trustees, at present, provide the operation of the charity, with Anna Louise chairwoman and conducting most meetings. The trustees meet regularly throughout the year, generally every 2-3 months. The Charity has 2 part time employees and is building a database of volunteers.
## **Recruitment**
We have trustees within the medical and educational fields and we will look to recruit people who are sympathetic to the charity and its objectives from the areas in which we could benefit from their experience and expertise.
## **Induction and training**
Trustees are signposted to the information available on the Charity Commission website which covers the role and responsibilities of trustees and essential information. Trustees' responsibilities and up-to-date information are also discussed on an ongoing basis at trustees' meetings. Further training, relevant to each trustee's role, will be given if required and considered necessary.
## **Risk management**
The main risk, like many other charities, is the unpredictability of income levels especially with COVID 2019. Income stems from the usual sources such as donations, grant funding, bequests and fundraising.
Local support in the first year exceeded all expectations but, if the charity is to fulfil its objectives, the trustees will need to find ways to continue to raise the necessary funds and also awareness when charities in general are struggling.
The trustees are constantly amazed and humbled by the generosity of the charity's supporters and we hope that people will continue to raise sponsorship and hold fundraising events in aid of the charity.
The trustees aim to reduce this risk by way of awareness, using social media, local publicity but more so by evidencing what a difference the monies are making to society. With our work more In virtual events during COVID we have managed to reach a wider audience globally however with us having to cancel so many usual sources of fundraising like the annual ball we must continue to strive forwards and looking at raising funds from different sources.
2
## **Believe - Organ Donor Support Trustees' Annual Report (continued) Year ended 31 December 2020**
## **Risk management (continued)**
The charity has now appointed a designated fundraising to look into this further., investigate grants and funding in addition to directly fundraising. We are looking at our education model as also a fundraiser but also encouraging people to take up their own fundraising through an annual Fraser bear picnic/tea party or whatever they would like and sign them up for the time credit scheme.
## **Public Benefit**
The trustees 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. We believe the charity is in the public benefit since we seek to increase the awareness of organ donation, the number of organs available for transplant and support for donors, recipients and their families.
## **Objectives and activities**
## **Objects**
As per the constitution, the objects of the CIO are:
(a) To advance the education of the public in the benefits of human organ donation ("Organ Donation") and to mobilise, encourage, foster and maintain the interest and support of the public in Organ Donation;
(b) The advancement of health and the relief of sickness by:
(i) Seeking to improve and enhance procedures for the provision of Organ Donation;
(ii) Promoting Organ Donation amongst the public and to provide support and relief to donors and their families and carers who have agreed to Organ and/or Tissue Donation; and
(iii) Seeking to advance the training and skills of medical staff and others employed in Organ Donation procedures.
Objectives
The priorities and goals for the trustees and volunteers are to educate and support persons in relation to organ donation.
In education, to provide support and tools for all people, irrespective of age, background and culture, through videos, a fully functional website and app development. To work together with Welsh Government and NHSBT to seek to include organ donation and discussion in our syllabus and, ultimately, the National Curriculum across all years.
For donor families, and donor recipients and their families, to provide a comprehensive support framework financially and emotionally including provision of liaison representatives and support
3
## **Believe - Organ Donor Support Trustees' Annual Report (continued) Year ended 31 December 2020**
## **Activities, achievements and performance**
We remain thankful for the brilliant volunteers and people who raise funds for the charity through various methods especially during a pandemic of COVID 2019.
Lockdown hit us in March and the charity relied upon volunteers and the CEO to assist in the operation whilst the charity utilised the furlough scheme for our one employee.
We we’re planning for a 4th July ball in the village hotel however this was cancelled due to lockdown but has now been planned for 11th February 2022.
During 2020 our CEO remarried firstly virtually and a video launched on our social media channels and then actually in august. This managed to produce a lot of media coverage (quantified at over £30,000) and featured on the BBC and the sun newspaper. Anna Louise and Zach also asked for donations to the charity and people contributed to our Facebook donation pages too.
Our believe choir started To meet locally under the supervision of Caroline however again when COVID and lockdown happened the choir then was disbanded. We did however manage with Caroline a virtual song which was shared on social media. In December we also managed to have a virtual Christmas concert that was again placed on our you tube channel.
The British transplant games were cancelled in Leeds and took place virtually however we organised our own donor walk and held it around llangorse lake. This being held in Brecon appealed to many more people and reached people that weren’t aware of believe In addition to some usual supporters attending. This walk concluded at the local pub and merchandise was sold and a raffle held. The day raised £??
In September our administrator resigned and therefore we sought to recruit both a fundraiser and a new administrator. Upon our interview with Jayne Cowan for the fundraiser role we appointed her alone whilst we saw how the pandemic was to proceed with. It was not till January 2021 that Jayne required an administrative assistant and so we then appointed Claire in ??? At no extra cost as the hours were shared.
The animation, prepared together with Mike Young and Splash Productions, continues to help spread our education message the animation has now since:
Been viewed by over 500,000 people directly, through social media views, (this does not include the people that have viewed through our presentations to schools, local support groups, local government, councils and football stadiums);
Been incorporated into the trial education scheme with the organ donation students’ society and NHSBT across South Wales;
Shown at Newport County Football club during half time;
4
## **Believe - Organ Donor Support Trustees' Annual Report (continued) Year ended 31 December 2020**
## **Activities, achievements and performance (continued)**
Has reached over 8.2 million people, globally;
Been featured in over 60 media publications, globally;
Become part of the Welsh Schools HWB;
Been added to the English NHSBT website;
Won its category in the Charity Film of the Year Award 2019;
Been shown across Wales and during the exhibition for the lead up for the transplant games; and
Been showcased in parliament, after Prime Minister's Question Time with Anna McMorrin MP, inviting MPs to attend to understand our objectives.
We continue to promote our believe TV You Tube Channel. The channel now has over 300 subscribers and the Trustees hope to continue to increase the number of subscribers in the next year to push forward to a revenue stream as well as education.
The animated bear also featured in the design for further Believe merchandise and small badges were obtained and sold to increase awareness and income for the charity.
To mark the anniversary of the 5th year of the charity we decided to obtain new smaller bears and through the support of the education department and the local schools we embarked upon a name the bear competition. A video was launched by local celebrities asking for children to enter into the competition. After reviewing all the entries ceo Anna Louise with her daughter and her father also trustee (And now ambassador) decided upon the name HOPE. On the anniversary date the name was announced and a bear was given to the child who chose the name from birch grove primary.
The documentary has still not properly been launched and we remain in discussions with TV. We still hope that it will be used as a tool at high school level.
The virtual events really helped in providing those isolating and shielding with access to the outside world.
The Edwards coach does continue to drive around the city and in December last year we managed to have signs and banners erected across the city.
These banners and signs still remain in some sites.
5
## **Believe - Organ Donor Support Trustees' Annual Report (continued) Year ended 31 December 2020**
## **Reserves policy**
The trustees believe that reserves sufficient to cover one year of activities should be retained. This is estimated at between £50,000 and £60,000 once the Fraser Fund is up and running and the charity employs a part time administrator to help with the organisation.
## **Plans for future periods**
The trustees have the following plans in each of the main areas, where we believe we need to focus our attention:
## **Education**
Following the launch of our webisode and our incorporation into the Welsh baccalaureate to continue to promote within schools for inclusion in our national curriculum cross curriculum and at different ages;
To promote our documentary more widely;
To promote both tools to see if they can be networked as well as utilised on the internet; To continue to develop, with the pioneer schools, a fully functional teaching pack;
To provide teaching packs to other countries on request and actively encourage awareness through non-uniform day fund raising;
To provide signposting and further tools for families including books ;
To develop a short film for donor families that can be viewed at time of making of the decision; To translate the PSA for the black, Asian and minority ethnic communities;
To continue to add to our fully functional website all links and support to other charities, including films and case studies together with the teaching packs;
To continue to develop, within schools, a system that the subject of organ donation is cross curricular and part of our children's ongoing education programme;
To continue to train and provide volunteers to assist in the teaching programme; and To consider zoom or virtual lessons for those schools more remote.
* to work on our own book about Fraser bear and Organ donation for key stage 2
* to hold an annual tea party for Fraser bear and have volunteers host their own
## **Support**
To provide a mentor for each donor family and donor and their recipient family, who will be a contact and provide signposting to other charities and the available support. They will be fully trained, with the assistance of NHSBT, and be a phone call away, providing support for families;
To commence the Fraser believe fund which will provide financial support for those involved in organ donation by contributing to costs, whether it be trauma counselling, medical costs not covered by the NHS and also travelling expenses and hotel expenses for families;
To offer to provide professional medical mental health support to all those involved in the organ donation process whatever their decision not only including those direct families but also health are professionals;
6
## **Believe - Organ Donor Support Trustees' Annual Report (continued) Year ended 31 December 2020**
## **Support (continued)**
To develop an app which will allow those organ donors wishes and answers to their own questionnaire, to speed up and assist during this difficult time; and
To look at events for donor families and donor recipients to celebrate the gift of life. Raising awareness
To continue to raise awareness of Believe and organ donation by holding regular events; To provide information to the local media in a timely manner, as relevant issues emerge in the news; and
To promote and increase the numbers of subscribers onto our Believe You Tube Channel.
* to provide a recording stethoscope and pack to every hospital
* to work with NHS Wales and develop a referral scheme so that the GPs know more about believe and can utilise our Fraser fund.
## **Financial review**
The charity made a deficit of £13,885 (2019: deficit of £1,675) this year. The total charity funds at 31 December 2020 were £93,154 (2019: £106,954). This balance is represented by stock of £7,000 (2019: £7,000), debtors of £695 (2019: £1,310), £85,809 (2019: £102,555) in cash at bank and in hand and creditors due within one year of £350 (2019: £3,911).
Income for the year totalled £19,163 (2019: £36,910), made up of £10,658 (2019: £25,492) donations, £1,033 (2019: £10,242) raised from charitable activities and £7,472 (2019: £1,176) from other trading activities.
Expenditure totalled £32,963 (2019: £39,215), being £3,272 (2019: £2,815) spent on raising donations, £5,065 (2019: £7,925) on merchandise purchased for resale and £24,626 (2019: £28,475) on charitable activities.
The trustees' annual report was approved on **23[rd] December 2021** and signed on behalf of the board of trustees by:
**Mrs A Bates Trustee**
**Mr R Hellyar Trustee**
7
## **Believe - Organ Donor Support Independent Examiner's Report to the Trustees of Believe - Organ Donor Support**
## **Year ended 31 December 2020**
I report to the trustees on my examination of the financial statements of Believe - Organ Donor Support ('the charity') for the year ended 31 December 2020.
## **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**
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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. 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.
## **Neil Smith FCCA**
Independent Examiner Llewellyns Certified Charted Accountants Brook House Brook Road Whitchurch Cardiff CF14 1DU
8
## **Believe - Organ Donor Support Statement of Financial Activities Year ended 31 December 2020**
|Note
**Income and endowments**
Donations and legacies
4
Charitable activities
5
Other trading activities
6
**Total Income**
**Expenditure**
**Expenditure on raising funds**
Costs raising donations and
legacies
7
Costs of trading activities
8
Expenditure on charitable
activities
9,10
**Total Expenditure**
**Net expenditure and net**
**movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**2020**
**2020**
**Unrestricted**
**funds**
**Total**
**Funds**
**Total Funds**
**£**
**£**
**£**
10,658
10,658
25,492
1,033
1,033
10,242
7,472
7,472
1,176|
|---|---|
||19,163
19,163
36,910|
||3,272
3,272
2,815
5,065
5,065
7,295
24,626
24,626
28,475|
||32,963
32,963
38,585|
||(13,800)
(13,800)
(1,675)
106,954
106,954
108,629|
||**93,154**
**93,154**
**106,954**|
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 12 to 19 form part of these financial statements.**
9
## **Believe - Organ Donor Support Statement of Financial Position 31 December 2020**
|**Note**
**Fixed assets**
Tangible fixed assets
**15**
**Current assets**
Stocks
**16**
Debtors
**17**
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**18**
**Net current assets**
**Total assets less current liabilities**
**Net Assets**
**Funds of the charity**
**Unrestricted funds**
**Total charity funds**
**20**|**2020**
**£**
**-**
**7,000**
**695**
**85,809**
**93,504**
**350**
**93,154**
**93,154**
**93,154**
**93,154**
**93,154**|**2019**
**£**
-
7,000
1,310
102,555|
|---|---|---|
|||110,865|
|||3,911|
|||106,954|
|||106,954|
|||106,954|
|||106,954|
|||106,954|
These financial statements were approved by the board of trustees and authorised for issue on **23[rd] December 2021** , and are signed on behalf of the board by:
**Mrs A Bates Mr R Hellyar Trustee Trustee**
10
## **Believe - Organ Donor Support Notes to the Financial Statements Year ended 31 December 2020**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is a charitable incorporated organisation. The address of the principal office is 11 Park Square, Newport, South Wales, NP20 4EL, UK.
## **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.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
11
## **Believe - Organ Donor Support Notes to the Financial Statements (continued) Year ended 31 December 2020**
## **3. Accounting policies (continued)**
## **Incoming resources**
All incoming resources are 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.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
12
## **Believe - Organ Donor Support Notes to the Financial Statements (continued) Year ended 31 December 2020**
## **3. Accounting policies (continued)**
## **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:
Equipment - 33% straight line
## **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.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
13
## **Believe - Organ Donor Support Notes to the Financial Statements (continued) Year ended 31 December 2020**
## **3. Accounting policies (continued)**
## **Stocks**
Stocks are measured 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 the stock to its present location and condition.
## **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.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
## **Defined contribution plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
14
## **Believe - Organ Donor Support Notes to the Financial Statements (continued) Year ended 31 December 2020**
## **4. Donations and legacies**
|Donations
**5. Charitable activities**
Events to raise awareness and donations
**6. Other trading activities**
Sale of merchandise
**7. Costs of raising donations and legacies**
Sponsorship
Costs of raising donations and legacies
**8. Costs of other trading activities**
Sale of merchandise|Unrestricted
Funds
Total
Funds
Unrestricted
Funds
Total
Funds
2020
2019
£
£
£
£
10,658
10,658
25,492
25,492|
|---|---|
||Unrestricted
Funds
Total
Funds
Unrestricted
Funds
Total
Funds
2020
2018
£
£
£
£
1,033
1,033
10,242
10,242|
||Unrestricted
Funds
Total
Funds
Unrestricted
Funds
Total
Funds
2020
2019
£
£
£
£
7,472
7,472
1,176
1,176|
||Unrestricted
Funds
Total
Funds
Unrestricted
Funds
Total
Funds
2020
2019
£
£
£
£
-
-
180
180
2,635
2,635|
||Unrestricted
Funds
Total
Funds
Unrestricted
Funds
Total
Funds
2020
2020
£
£
£
£
5,065
5,065
7,295
7,295|
15
## **Believe - Organ Donor Support Notes to the Financial Statements (continued) Year ended 31 December 2020**
## **9. Expenditure on charitable activities by fund type**
|Education
Raising Awareness
Support costs|Unrestricted
Funds
Total
Funds
Unrestricted
Funds
Total
Funds
2020
2019
£
£
£
£
-
-
15,250
15,250
3,273
3,273
8,377
8,377
9,140
9,140
4,848
4,848|
|---|---|
||12,413
12,413
28,475
28,475|
## **11. Net expenditure**
Net expenditure is stated after charging / (crediting):
|Depreciation of fixed assets
**2. Independent examination fees**
Fees paid to independent examiner for: Independent
examination of the financial statements|2020
2019
£
£
-
37|
|---|---|
||2020
2019
£
£
600
350|
## **12. Independent examination fees**
16
## **Believe - Organ Donor Support Notes to the Financial Statements (continued) Year ended 31 December 2020**
## **13. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
|Depreciation of fixed assets
Employer contributions to pension plans|2020
2019
£
£
-
-
11,421
112|
|---|---|
||-
11,533|
The average head count of employees during the year was 1 (2019: 1)
No employee received benefits of more than £60,000 during the year (2019: Nil)
## **14. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
## **15. Tangible fixed assets**
|**Cost**
**At 1 January 2020 and 31 December 2020**
**Depreciation**
At 1 January 2020
Charge for the year
**At 31 December 2020**
**Carrying amount**
**At 31 December 2020**
At 31 December 2019
**6. Stocks**
2020
£
Finished goods and goods for resale
7,000|Equipment
£
131|
|---|---|
||131|
||131|
||-|
||-|
||2019
£
7,000|
## **16. Stocks**
17
## **Believe - Organ Donor Support Notes to the Financial Statements (continued) Year ended 31 December 2020**
## **17. Debtors**
|Other debtors
**18. Creditors**
Trade creditors
Employer contributions to pension plans|2020
2019
£
£
695
1,310|
|---|---|
||2020
2019
£
£
350
-
3,561
350|
||-
3,911|
## **19. Pension and other post retirement benefits**
## **Defined contribution plans**
The amount recognised in income and expenditure as an expense in relation to defined contribution plans was £0 (2020: £112).
## **20. Analysis of charity funds**
|General funds
General funds|At 1 January
2020
Income
Expenditure
At 31
December
2020
£
£
£
£
106,954
19,163
(32,963)
93,154|
|---|---|
||At 1 January
2019
Income
Expenditure
At 31
December
2019
£
£
£
£
108,629
36,610
(38,585)
106,954|
18
## **Believe - Organ Donor Support Notes to the Financial Statements (continued) Year ended 31 December 2020**
## **21. Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Employer contributions to pension plans
**Net assets**
Tangible fixed assets
Current assets
Employer contributions to pension plans
**Net assets**|Unrestricted
funds
Total funds
2020
£
£
-
-
93,154
-
93,154
-|
|---|---|
||93,154
93,154|
||Unrestricted
funds
Total funds
2019
£
£
-
-
110,865
(3,911)
110,865
(3,911)|
||106,954
106,954|
## **22. Related parties**
There were no related party transactions during the year ended 31 December 2020 or the period ended 31 December 2019. However, during the year to 31 December 2020, the charity paid for some small personal expenses for Mrs A Bates, due to the fact that her amazon account was made available for the charity to use. The total due to the charity at the year end by Mrs A Bates was £Nil (2019: £615) and this was repaid following the year end, when the error was identified. The charity now has its own amazon account for miscellaneous purchases so this will not happen again.
19