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2023-12-31-accounts

Believe Organ Donor Support Report and Financial Statements Year ending 31 December 2023 Charity number:1167626

Believe Organ Donor Support

Report of the trustees (including strategic report) for the year ending 31 December 2023 Chair’s report

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 December 2023 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: 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).

Mrs A Stubbings

Page 2

Believe Organ Donor Support

Report of the trustees (including strategic report) for the year ending 31 December 2023 (continued)

Reference and administrative details

Charity number:
Principal Office:
Contact details:
Our advisers:
Independent Examiner Firm
1167626
11 Park Square
Newport
South Wales
NP20 4EL
UK
accounts@believeevents.co.uk
www.believeods.org.uk
Llewellyns Chartered Certified Accountants
1st Floor
Brook House
Brook Road
Whitchurch
Cardiff
CF14 1DU

Directors and trustees:

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Key management personnel: Trustees

Officers & Trustees Mrs A Stubbings
Miss C Dunn Resigned during the year
Mr N Selvaraj
Mrs L Millar
Mr D Pardon
Miss H Quayle Appointed 7 March 2023
Mr M Houlston Appointed 7 March 2023

Page 3

Believe Organ Donor Support

Report of the trustees (including strategic report) for the year ending 31 December 2023 (continued)

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 remaining ceo and was chair woman until November 2022 when Darren pardon took over the helm.

The trustees meet regularly throughout the year, generally every 2-3 months. The Charity had 2 part time employees , some self contracted employees however during 2023 took a review over the organisational structure whilst building a database of volunteers.

In February 2023 the appointed fundraiser resigned and a temporary self employed Freelance charity fundraiser was appointed whilst the charity reviewed its structure. Through the Natwest accelerator Scheme it was decided by the board that a project planner should be employed and accordingly a recruitment company was appointed in November 2023. A new employee was then appointed in December to commence work January 2024.

Recruitment

We have trustees within the medical legal business media 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

One risk, like many other charities, is the unpredictability of income levels especially following COVID 2019 and the current economic crises . 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. However with the folding of many charities and the economic crisis we must look towards corporate sponsorship and partnerships in an already difficult competitive environment.

The other main risk is the marketing and sustainability of the brand of the charity ( especially as it is a legacy charity and very much driven my AnnaLouise and the support that we offer when we do not have many applicants to our support fund the Fraser Fund. We now look to update our website and social media presence as an advert of the support offered and the work that we have completed.

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.

Plans for future periods

To further raise the profile of the centre and improve its ability to reach out to the community, to continue to increase memberships and attendance, to provide a sustainable income to enable us to run the centre efficiently. To investigate and evaluate the demand for services and activities and to prioritise those with the greatest community demand.

Page 4

Believe Organ Donor Support

Report of the trustees (including strategic report) for the year ending 31 December 2023 (continued)

Objectives and activities

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:

(d) 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

(e) 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

Page 5

Believe Organ Donor Support

Report of the trustees (including strategic report) for the year ending 31 December 2023 (continued)

Activities, achievements and performance

We remain thankful for the brilliant volunteers and people who raise funds for believe during and after covid 19 and the various lockdowns and social distancing advice.

Through our fundraiser we were appointed the Cardiff bereavement charity of the year which raised £18000 (for the charity but then led to a donation of an area of land in the new crematorium for a new believe organ donation garden that we hope to finish by March 1st 2025 for unveiling on St Davids Day.

During 2023 we looked at how we could work together with other charities and make partnerships within the local community.

Anna Louise attended various networking events and met people from the university of South Wales, the World Transplant Federation before being accepted on to the Natwest Accelerator Scheme in September where the board looked at the charity as a business and how we are to proceed best with the Garden project.

Through being part of the accelerator scheme Anna Louise made further networking opportunities and has now established connections with the construction industry , Cardiff and Vale College and Cardiff University,

Anna Louise also was invited and spoke on BBC Crimewatch together with NHSBT on prime time TV when the animation was shown.

With the funding from NHSBT and some additional funding from Mike young we managed to translate our award winning animation into 8 more languages. Elizabeth and Anna Louise chose the voices for each language and whilst on vacation attended the studios to finalise the same at no cost for the charity.

Splash productions prepares a “taster” animation to show to our benefactors and also as a marketing tool for education and also fundraising. With this in mind we considered further how to reach into the BAME communities and had meetings with the Muslim Womens Network and attended the launch of the “where are the donors” parliamentary advisory Report in London in December.

The charity continues to seek how to launch these animations and combine potentially into our education fields.

During 2023 as well as the media appearances and networking we continued to try and raise awareness through Bears being gifted to such personalities as Ricky Gervais and all families of the Red Sky Foundation/ Debbie Tood project; waiting for the call.

Achievements and performance

Achievements and performance

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;

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 now have new smaller bears called hope . We continue to use hope and fraser bears to encourage conversations and provide to families and celebrities. Photos of the bears travelling are a main feature of the social media channels.

The documentary has still not properly been launched and we remain in discussions with TV and are now considering whether to launch on Amazon. We still hope that it will be used as a tool at high school level.

Page 6

Believe Organ Donor Support

Report of the trustees (including strategic report) for the year ending 31 December 2023 (continued)

Reserves policy

The trustees believe that reserves sufficient to cover one year of activities should be retained. This is estimated at between £90,000 and £100,000 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:

Believe Memorial Garden 1) To finalise the development and promotion of the memorial garden nominated by the council to provide an area of education and support to those affected by organ donation. Education 1) 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. 2) To promote our documentary more widely/ self-launch on Amazon. 3) To promote both tools to see if they can be networked as well as utilised on the internet. 4) To continue to develop, with the pioneer schools, a fully functional teaching pack. 5) To provide teaching packs to other countries on request and actively encourage awareness through non-uniform day fund raising. 6) To provide signposting and further tools for families including books. 7) To develop a short film for donor families that can be viewed at time of making of the decision. 8) To launch the PSA appropriately for the black, Asian and minority ethnic communities. 9)To launch the other translated animations. 10) To continue to develop the website including all links and support to other charities, including films and case studies together with the teaching packs. 11)To continue and develop our social media channels and to ensure that our branding remains consistent with our objectives and cause. 12) 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. 13) To continue to train and provide volunteers to assist in the teaching programme. 14) To consider zoom or virtual lessons for those schools more remote. 15) To work on our own book about Fraser bear and Organ donation for key stage 2. 16) To hold an annual tea party for Fraser bear and have volunteers host their own. 17) To continue to develop our relationship with the students for organ donation.

18) To continue to attend on university’s and speak and seek to attract more students from different degrees as volunteers.

Support

1) 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. 2) To market more effectively the Fraser believe fund which provides 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. 3) 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 care professionals.

4)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.

5)To look at events for donor families and donor recipients to celebrate the gift of life.

6)To develop and market the believe organ donation garden.

During 2023 we did manage to pay for a holiday for Roman ( Heart Recipient) to attend Llangorse Lakes for a caravanning holiday as well as providing bears to families looking for help and assistance.

Website

A new website and rebranding ( back to original branding) occurred with the instruction to Avenue Creation. Socials were increased on all levels especially linked in whilst the corporate partnerships were sought. The website was launched on November 1st and although traffic is increasing we have the worry of trying to obtain the old website address www.believe-ods as sadly the old website was not renewed. We seek to ensure during the next year that the traffic does go to the correct website and we have uniformity with the branding.

Raising awareness

We will continue to raise awareness of Believe and organ donation by holding regular events.

We look to provide information to the local media in a timely manner, as relevant issues emerge in the news.

We look specifically to increase our traffic through our website, increase our subscribers over all social media platforms and to promote and increase the numbers of subscribers onto our Believe You Tube Channel.

Through our continued relationship with NHS Wales we will look to develop a referral scheme so that the general practitioners know more about believe and can utilise our Fraser fund. In addition to this we will also look to provide a recording stethoscope and pack to every hospital.

Financial review

The Charity made a loss of £ £10,653 for the year ended 31 December 2023 (£16,581 - 2022).

Page 7

Believe Organ Donor Support

Report of the trustees (including strategic report) for the year ending 31 December 2023 (continued)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our examiners

In so far as the trustees are aware at the time of approving our trustees’ annual report:

• there is no relevant information, being information needed by the examiner in connection with preparing their report, of which the group’s auditor is unaware, and

• the trustees, having made enquiries of fellow directors and the group’s examiner that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

By order of the board of trustees

Mrs A Stubbings 16th October 2024

Page 8

Independent examiner's report on the accounts

Section A Independent Examiner’s
eport
Report to the trustees/ members of
On accounts for the year ended
Charity no (if any)
Responsibilities and basis of report
Signed:
Date:
Name:
Address:
ACCA
Mike Tann
I report to the trustees on my examination of the accounts of the above charity (“the
Trust”) for the year ended 31/12/2022.
31stDecember 2023
1167626
Set out on pages
Believe Organ Donor Support
Llewellyns Ltd
1stFloor,Brook House,Brook Road
Whitchurch,Cardiff,CF14 1DU
Relevant professional qualification(s) or body (if any):
As the charity trustees, you are responsible for the preparation of the accounts in
accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section
16th October 2024
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 which gives me cause to believe that in, any
material respect,
• the accounting records were kept in accordance with section 130 of the
• the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning
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.
*Please delete the words in the brackets if they do not apply.
Charity no (if any)
31stDecember 2023
Believe Organ Donor Support
31stDecember 2023 1167626
Date:
16th October 2024
Mike Tann
ACCA
Llewellyns Ltd
1stFloor,Brook House,Brook Road
Whitchurch,Cardiff,CF14 1DU

Page 9

Believe Organ Donor Support Statement of Financial Activities (including income and expenditure account) for year ending 31 December 2023

Note
Income and endowments from
Donations and legacies
4
Charitable activities
4
Other trading activities
4
Total income
Expenditure on
Raising funds (donations and legacies)
Trading activities
Separate material items of expense (incl. administration)
Charitable activities
Total expenditure
Net income/(expenditure) and net
movement in funds before gains and losses on investments
Other recognised gains/losses
Depreciation
Total
Reconciliation of funds
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
Restricted
Total Funds
Total
Funds
Funds
Funds
2023
2022
£
£
£
£
12,213
-
12,213
57,475
1,357
-
1,357
10,505
193
-
193
52
13,763
-
13,763
68,032
3,405
-
3,405
4,626
3,015
-
3,015
1,894
6,052
-
6,052
13,501
11,846
-
11,846
31,422
24,318
-
24,318
51,443
(10,555)
-
(10,555)
16,589
98
98
8
98
-
98
8
105,232
2,707
107,939
91,358
(10,653)
-
(10,653)
16,581
94,579
2,707
97,286
107,939

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Page 10

Believe Organ Donor Support Balance Sheet for year ending 31 December 2023

Believe Organ Donor Support
Balance Sheet
for year ending 31 December 2023
Fixed assets
Tangible Assets
9
1
Total Fixed Assets
Current assets
Stock
10
Debtors
11
Cash at bank and in hand
Total Current Assets
Liabilities
Creditors falling due within one year
12
Net Current assets
Total assets less current liabilities
Creditors: falling due after more than one year
Net assets
The funds of the charity:
Unrestricted income funds
13
Restricted income funds
Total charity funds
The notes at pages 12 to 18 form part of these accounts
2023
2022
£
£
384
482
384
482
2,930
4,591
695
695
93,364
103,175
96,989
108,461
1,034
1,004
95,955
107,457
96,339
107,939
96,339
107,939
-
-
94,579
105,232
2,707
2,707
97,286
107,939

Approved by the trustees on 16th October 2024 and signed on their behalf by:

Signed

Mrs A Stubbings

Page 11

Believe Organ Donor Support

Notes to the accounts for the year ended 31 December 2023

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

(i) 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.

(ii) Going concern

There are no material uncertainties about the charity's ability to continue.

(iii) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

(iv) Income

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.

Page 12

Believe Organ Donor Support Notes to the accounts for the year ended 31 December 2023 Continued

3. Accounting policies (Continued)

(v) 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.

(vi) Tangible fixed 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.

(vii) 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:

Computer - 20% straight line

(viii) 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.

The Charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1.

Page 13

Believe Organ Donor Support Notes to the accounts for the year ended 31 December 2023 Continued

3. Accounting policies (continued) (ix) 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.

(x) 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.

(xi) 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.

Page 14

Believe Organ Donor Support Notes to the accounts for the year ended 31 December 2023 Continued

4. Comparative information by fund

Donations and legacies
Donations
Cardiff Beareavement Grant
Swansea Bay NHS
Charity Trust
Cardiff Beareavement
Southern CO
Total
Charitable activities
Annual Ball
Ball Auction
Raffle
Fundraising
Total
Other trading activities
Sale of merchandise
Total
Total Income
Resources Expended
Raising funds
Advertising
Fundraising Costs
Just Giving Charges
Unrestricted
Restricted
2023
2022
2023
2022
£
£
£
£
12,213
18,945
-
-
-
15,000
-
-
-
-
9,000
9,000
-
2,000
-
-
-
12,000
-
-
-
-
530
530
12,213
47,945
9,530
9,530
-
5,088
-
-
1,140
1,992
-
-
-
55
-
-
217
3,370
-
-
1,357
10,505
-
-
193
52
-
-
193
52
-
-
13,763
58,502
9,530
9,530
Unrestricted
Restricted
2023
2022
2023
2022
£
£
£
£
1,587
504
-
-
1,620
4,086
-
-
198
36
-
-
Total 3,405
4,626
-
**- **
Charitable activities
Direct Wages
Ball Expenses
Gifts awarded
Raffle costs
Consulting
8,014
19,795
- 1,333
213
4,804
-
-
2,748
-
-
-
77
-
-
-
794
-
- 5,490
Total 11,846
24,599
-
6,823.00
Trading Activities
Cost of good sold
Direct expenses
Storage charges
-
-
-
-
1,425
-
-
-
1,590
1,894
-
-
Total 3,015
1,894
-
**- **
Separate material items of expense (incl. admin.) 684
1,878
-
-
99
122
-
-
-
27
-
-
560
6,496
-
-
502
816
-
-
2,910
1,103
-
-
-
1,158
-
-
150
996
-
-
152
-
-
-
-
-
-
-
-
299
-
-
-
-
-
-
650
383
-
-
-
200
-
-
345
23
-
-
Audit & Accountancyfees
Bank Fees
Charitable andpolitical donation
General expenses
Insurance
IT Software and consumable
Outsourced administration costs
Pension costs
Postage Freight and courrier
Printingand stationery
Recruitment costs
Salaries
Subscriptions
Telephone and internet
Travel national
Total 6,052
13,501
-
-

Page 15

Notes to the accounts for the year ended 31 December 2023 Continued

Believe Organ Donor Support

5. Net income/(expenditure) for the year

This is stated after
charging:
Depreciation
Independent Examiner fees paid
6. Analysis of staff costs, trustee remuneration and expenses
Salaries & NI costs
2023
2022
£
£
98
8
684
654
782
662
2023
2022
£
£
8,014
21,128
8,014
21,128

7. Staff Numbers

The average monthly headcount was 1 staff (2021 -1 staff) and the average monthly number of full-time equivalent employees (including casual and part-time staff) during the year was as follows:

Management
The charity considers its key management personnel comprise the trustees. The total
employment benefits including employer pension contributions of the key manageme
personnel were £Nil (2022: £Nil)
The number of employees whose emoluments exceeded £60,000 were:
£60,000 - £70,000
£70,000 - £80,000
2023
2022
Number
Number
1
1
1
1
nt
2023
2022
-
-
-
-
-
-

8. Related party transactions

There were no related party transactions during the year.

9. Tangible fixed assets - charity

Cost:
As at 1 January 2023
Additions
As at 31 December 2023
Depreciation:
As at 1 January 2023
Charge for the year
As at 31 December 2023
Net book value:
As at 31 December 2023
As at 31 December 2022
10. Stock
Stock
11. Debtors
Other debtors
2023
£
2,930
Equipment
Total
£
£
621
621
-
-
621
621
139
139
98
98
237
237
384
384
482
482
2022
£

4,591

4,591
2022
£

695

695
2,930
2023
£
695
695

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Believe Organ Donor Support Notes to the accounts for the year ended 31 December 2023 Continued

12. Creditors: amounts falling due within one year

12. Creditors: amounts falling due within one year
Trade creditors and accruals
13. Analysis of charitable funds
Unrestricted funds
Restricted funds
Total funds
As at 1 January
2023
£
105,232
2,707
2023
2022
£
£
1,034
1,004
1,034
1,004
Incoming resources
Resources expended
Transfer
between funds
As at 31
December
2023
£
£
£
£

13,763
(24,416)
-
94,579

-
-
-
2,707
107,939 13,763
(24,416)
-
97,286

Unrestricted funds

The unrestricted funds are the funds which the directors are free to use in accordance with the charitable objectives of the charity.

Page 17