REGISTERED CHARITY NUMBER: 1167692
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2023
for
Health Express
Clive Owen LLP Chartered Accountants Kepier House Belmont Business Park DURHAM County Durham DH1 1TW
Health Express
Contents of the Financial Statements for the Year Ended 31 March 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
Health Express
Report of the Trustees for the Year Ended 31 March 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charitable company aims to help the residents of County Durham to live longer, be healthier and lead happier, more fulfilled lives. Health Express aims to do this by increasing knowledge and awareness of health issues in the local community as well as helping people access health services and get support in better managing long term health conditions.
Significant activities
The Resthouse refurbishment has been completed and it is now also fully furnished. Covid restricted the use of the building and we focused on delivery within the community. We are now looking to move back into the Office on a permanent basis and plan a host of activities.
Public Benefit
The charitable company's aims and achievements are set out within this report. The activities set out in this report have been undertaken to further the charitable company's charitable purposes for the public benefit. The trustees have complied with the duty under Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission and the trustees have paid due regard to this guidance in deciding what activities the charitable company should undertake.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year the charity's main activities have been to complete the internal refurbishments to the Rest House, Shildon.
FINANCIAL REVIEW
Financial position
During the year no funding has been required as the charity have sufficient funds to meet its obligations.
Reserves policy
It is the charity's aim to hold sufficient reserves to cover foreseeable future expenditure for the 12 months following year end. As at year end the reserves position was strong at £148,319 which is in excess of the planned needs for Rest House and the initial community projects planned for 2023/24. The trustees consider current levels of reserves to be adequate at present but will be under regular review due to the charity being committed to growth in the coming years.
FUTURE PLANS
Now we are coming out of the Pandemic we plan to reopen the Resthouse to the Public and to operate activities from the Resthouse as well as utilising other local venues. The charity is liaising with other local groups and is currently planning the next 12 months activities.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document and constitutes a Charitable Incorporated Organisation, foundation registered 17 June 2016.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1167692
Page 1
Health Express
Report of the Trustees for the Year Ended 31 March 2023
Principal address
Hackworth Park Rest House Central Parade Shildon Country Durham DL4 1DL
Trustees
R J Yorke D Priestley (resigned 22.10.22) A M Lynch B Stephens N Davison-Terranova J Ruffer
Independent Examiner
Gary Ellis BA FCA Clive Owen LLP Chartered Accountants Kepier House Belmont Business Park DURHAM County Durham DH1 1TW
Approved by order of the board of trustees on 29 January 2024 and signed on its behalf by:
R J Yorke - Trustee
Page 2
Independent Examiner's Report to the Trustees of Health Express
Independent examiner's report to the trustees of Health Express
I report to the charity trustees on my examination of the accounts of Health Express (the Trust) for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts 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.
Gary Ellis BA FCA
Clive Owen LLP Chartered Accountants Kepier House Belmont Business Park DURHAM County Durham DH1 1TW
29 January 2024
Page 3
Health Express
Statement of Financial Activities for the Year Ended 31 March 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 - EXPENDITURE ON Charitable activities 3 Charitable activities 15,123 NET INCOME/(EXPENDITURE) (15,123) RECONCILIATION OF FUNDS Total funds brought forward 153,708 TOTAL FUNDS CARRIED FORWARD 138,585 |
Restricted fund £ (15,946) - (15,946) 25,680 9,734 |
2023 Total funds £ (15,946) 15,123 (31,069) 179,388 148,319 |
2022 Total funds £ 20,258 14,289 5,969 173,419 179,388 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
Health Express
Balance Sheet 31 March 2023
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 127,698 CURRENT ASSETS Cash at bank 14,828 CREDITORS Amounts falling due within one year 9 (3,941) NET CURRENT ASSETS 10,887 TOTAL ASSETS LESS CURRENT LIABILITIES 138,585 NET ASSETS 138,585 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ - 25,680 (15,946) 9,734 9,734 9,734 |
2023 Total funds £ 127,698 40,508 (19,887) 20,621 148,319 148,319 138,585 9,734 148,319 |
2022 Total funds £ 133,927 45,875 (414) 45,461 179,388 179,388 153,708 25,680 179,388 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 January 2024 and were signed on its behalf by:
R J Yorke - Trustee
The notes form part of these financial statements
Page 5
Health Express
Notes to the Financial Statements for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019) and the Charities Act 2011. The financial statements have been prepared under historical cost convention.
There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
The building in use by the charity is owned by Durham County Council. The charity occupies the building under a notional peppercorn lease. The lease delegates aspects of the management of the building to the charity for the time being, but does not vest any rights over the building to the charity. Having considered the factual matrix under which the charity is occupying the building the Trustees have concluded that the value of the building will not be recognised on the Balance Sheet of the charity. In addition, whilst the occupation constitutes a donation in kind to the charity, the Trustees consider that the cost of obtaining a valuation for such a donation outweighs the expense and therefore no such donation and related expense are included in the Statement of Financial Activities. Additions since grant of lease funded by grant income have been capitalised as leasehold improvements and written off over the period of the lease.
Taxation
The charity is exempt from taxation on its charitable activities.
Fund accounting
Restricted funds relate to amounts received which have been specified for a particular use by the donor.
All other funds are unrestricted funds which the charity may use for its charitable purposes at its discretion. Within unrestricted funds, the charity may designate certain funds for specific purposes.
Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.
Government grants
continued...
Page 6
Health Express
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES - continued
Revenue based grants have been credited to the profit and loss account in the period to which they relate. Capital based grants are accounted for using the accruals model and have been transferred to a deferred credit and released to the profit and loss account over the useful life of the asset.
2. DONATIONS AND LEGACIES
----- Start of picture text -----
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|---|---|---|
|2023|2022|
|£|£|
|Donations|-|12,258|
|Government grants|(15,946)|8,000|
|(15,946)|20,258|
----- End of picture text -----
Donations and legacies for the year were £(£15,946) (2022: £20,258), of which £(15,946) (2022: £Nil) was restricted and £Nil (2022: £20,258) was unrestricted.
3. CHARITABLE ACTIVITIES COSTS
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|||||
|---|---|---|---|
|Support|
|Direct|costs (see|
|Costs|note 4)|Totals|
|£|£|£|
|Charitable activities|11,703|3,420|15,123|
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Charitable activities costs for the year were £15,123 (2022: £14,289), all of which was unrestricted in the current and prior year.
4. SUPPORT COSTS
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|||
|---|---|
|Governance|
|costs|
|£|
|Charitable activities|3,420|
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Support costs, included in the above, are as follows:
Governance costs
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||||
|---|---|---|
|2023|2022|
|Charitable|Total|
|activities|activities|
|£|£|
|Independent examination fees|3,420|3,300|
----- End of picture text -----
continued...
Page 7
Health Express
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 20,258 EXPENDITURE ON Charitable activities Charitable activities 14,289 NET INCOME 5,969 RECONCILIATION OF FUNDS Total funds brought forward 147,739 TOTAL FUNDS CARRIED FORWARD 153,708 |
Restricted fund £ - - - 25,680 25,680 |
Total funds £ 20,258 14,289 5,969 173,419 179,388 |
|---|---|---|
7. EMPLOYEE NUMBERS
The average number of employees during the year was NIL (2022: NIL).
8. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| COST | Improvements to Leasehold Property £ |
| At 1 April 2022 and 31 March 2023 | 155,729 |
| DEPRECIATION | |
| At 1 April 2022 | 21,802 |
| Charge for year | 6,229 |
| At 31 March 2023 | 28,031 |
| NET BOOK VALUE | |
| At 31 March 2023 | 127,698 |
| At 31 March 2022 | 133,927 |
continued...
Page 8
Health Express
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Crisis Food Support Project TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Crisis Food Support Project TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Crisis Food Support Project TOTAL FUNDS |
At 1.4.22 £ 153,708 25,680 179,388 Incoming resources £ - (15,946) (15,946) At 1.4.21 £ 147,739 25,680 173,419 |
2023 2022 £ £ 3,941 414 15,946 - 19,887 414 Net movement At in funds 31.3.23 £ £ (15,123) 138,585 (15,946) 9,734 (31,069) 148,319 Resources Movement expended in funds £ £ (15,123) (15,123) - (15,946) (15,123) (31,069) Net movement At in funds 31.3.22 £ £ 5,969 153,708 - 25,680 5,969 179,388 |
|---|---|---|
10. MOVEMENT IN FUNDS
continued...
Page 9
Health Express
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 20,258 | (14,289) | 5,969 | |
| TOTAL FUNDS | 20,258 | (14,289) | 5,969 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Crisis Food Support Project TOTAL FUNDS |
At 1.4.21 £ 147,739 25,680 173,419 |
Net movement in funds £ (9,154) (15,946) (25,100) |
At 31.3.23 £ 138,585 9,734 148,319 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 20,258 (29,412) |
(9,154) |
| Restricted funds | ||
| Crisis Food Support Project | (15,946) - |
(15,946) |
| TOTAL FUNDS | 4,312 (29,412) |
(25,100) |
Movement on individual funds are shown above.
The purpose of each fund is as follows:
Unrestricted general fund
These funds represent unrestricted resources available for general work of the charity.
Restricted funds
Crisis Food Support Project
Project to provide support to those shielding during the COVID-19 global pandemic, by supplying door step delivery of emergency food parcels.
continued...
Page 10
Health Express
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
11. RELATED PARTY DISCLOSURES
Two of the current Trustees are elected members of Durham County Council. During the year the charity received income from Durham County Council of £(15,946) (2022: £20,258). There were no other related party transactions for the period.
Page 11
Health Express
Detailed Statement of Financial Activities for the Year Ended 31 March 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | - | 12,258 |
| Government grants | (15,946) | 8,000 |
| (15,946) | 20,258 | |
| Total incoming resources | (15,946) | 20,258 |
| EXPENDITURE | ||
| Charitable activities | ||
| Premises costs | 5,012 | 4,760 |
| Advertising | 462 | - |
| Depreciation of improvements to property | 6,229 | 6,229 |
| Support costs | 11,703 | 10,989 |
| Governance costs | ||
| Independent examination fees | 3,420 | 3,300 |
| Total resources expended | 15,123 | 14,289 |
| Net (expenditure)/income | (31,069) | 5,969 |
This page does not form part of the statutory financial statements
Page 12