2021-12-31-accounts - Indian Dental Association - UK

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	INDIAN	INDIAN	INDIAN	DENTAL	DENTAL	ASSOCIATION	ASSOCIATION	ASSOCIATION	- UK	charity	1169659	1169659
						Annual	accounts		for the	eriod			CC	7a
										Period end
						01Janua	2021			date	.31December 2021
								e	e
								Restricted
Recommended	Details ofown				s&	Unrestricted			income	Endowment			Total last
categories by activity		analysis			OZ	funds			funds	funds	Total this	year	year
										E
Incoming resources (Note		3				F01			F02	F03	F04		F05
incoming resources from
generated funds							7,826					7';826	5,400
Voluntary income					S01
Activities for generating funds					S02
Investment income					S03
Incoming resources from
charitable activities					S04		20,664				20664		6,061
Other incoming resources					S05
Total incoming			resources		sos		28,490				28,490		'11;461
Resources expended	(Notes		4-8
Costs ofGenerating Funds							24,235				24,235		7,144
Costs ofgenerating voluntary income					S07		1,799					1„799
Fundraising trading costs					S08
Investment management costs					S09
Charitable activities					S10		3,699					3,699	2,650
Governance costs					S11			480					480
Other resources expended					S12			641						839
Total resources			expended		S13						30,854		1 lv1 13
Net incomingl(outgoing)			resources
	before transfers				$14		2,,364					21364
Gross transfers between funds					S15
Net incomingl(outgoing)			resources
before other recognised gains/(losses)					s18							2,364
Other recognised gains/(losses)
Gains and losses on revaluation			offixed
assets for the charity's own use					S17
Gains and losses on investment			assets		S18
Net movementin				funds	S19		2,364
Total funds brought forward					S20		7,650					7,650	7,302
Total funds	carried forward				S21		5;286					5,:286	7,650

			Unrestricted	income	Endowment	Total this	Total last
			funda	funds	funda	year	year
			R	R	R	R	R
F(xed assets			FOt	F02	F03	F04	F05
Tangible assets (Note Sj		Bol
Inwretments (Note 1IO)		Bo3
Total fbred assets		so&
Current assets
Stock and work ln progress		B05
Oebtors (Note 11)		Boo
(Short term) Investments Cash at bank and In hand		Bor BOO					8, 30
Total cunerrt assets		Boo
Credits: amounts falling due wlthln
one year (Note 12)		B10
Net cunent assefaPArbN5esj		B11
Totalassets less cunefrt llablJN'es		B12
Creditors: amounts faISng due atter
one year (Note 12)		B19
Plovlslons forSabglies arid charges		B14
Setaesets		B1S
Funds ofthe Charity
Unnrstrtcted funds		B18
		Srr
.RSStrlctsrt'-IncOrne'fullds:Ipklo"ls):		B1$
;RidrrrrrrleirtfuncSr. (Na4a.1sj;,	.	Bra

Note 2		Accounting policies	Accounting policies
This standard list ofaccounting poffcles has been applied by the charity except forthose deleted.				Where a dffferent
oradditional	policy has been		adopted then this ls detailed ln the box below.
INCOMING RESOURCES
Recognitlon	ofincoming		These are included in the Statement of Financial Activities (SoFA) when:
resoui'ces			~ the charitv becomes entitled to the resources;
			~ the trustees are virtuallv certain thev will receive the resources; and
			~ the monetaiv value can be measured with sufficient reliabilitv.
Incoming resources with			Where incoming resources have related expenditure (as with fundraising	or contract income)
related expenditure			the incoming resources and related expenditure are reported gross in the	SoFA.
Grants and	donations		Grants and donations are only included in the SoFA when the charity has	unconditional
			entitlement to the resources.
Tax reclaims on donations			Incoming resources from tax reclaims are induded in the SoFA at the same time as the		gift to
and gifts			which they relate.
Contractual	income and		This is only included in the SoFA once the related goods or services have	been delivered.
performance	related grants
Gifts in kind			Gifts in kind are accounted for at a reasonable estimate oftheir value to the charity or the amount actually realised.
			Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
			distributed by the charity.
			Gifts in kind for use by the charity are included in the SoFA as incoming resources when
			receivable.
Donated services and			These are only included in incoming resources (with an equivalent amount	in resources
facilities			expended) where the benefit to the charity is reasonably quantifiable, measurable and
			material. The value placed on these resources is the estimated value to the charity ofthe
			service or facility received.
Volunteer help			The value of any voluntary help received is not induded in the accounts but is described trustees' annual report.		in the
Investment	Income		This is included in the accounts when receivable.
Investment	gains and	losses	This includes any gain or loss on the sale ofinvestments and any gain or	loss resulting	from
			revaluing investments to market value atthe end ofthe year.
EXPENDITURE		AND LIABILITIES
Liability recognltlon			Liabilities are recognised as soon as there is a legal or constructive obligation committing			the
			charity to pay out resources.
Governance	costs		Include costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee
			meetings and cost ofany legal advice to trustees on governance or constitutional matters.
Grants with	performance		Where the charity gives a grant with conditions for its payment being a specific level ofservice
conditions			or output to be provided, such grants are only recognised in the SoFA once the recipient		ofthe
			grant has provided the specified service or output
Grants payable without			These are only recognised in the accounts when a commitment has been	made and there		are
performance	conditions		no conditions to be met relating to the grant which remain in the control ofthe charity.
Support Costs			Support costs include central functions and have been allocated to activity	cost categories		on
			a basis consistent with the use of resources, eg allocating property costs by floor areas,		or per
			capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets		for use	These are capitalised ifthey can be used for more than one year, and cost at least 2500.
by charity			They are valued at cost or a reasonable value on receipt.
Investments			Investments quoted on a recognised stock exchange are valued at market	value at the year
			end. Other investment assets are included attrustees' best estimate ofmarket value.
Stocks and	work in progress		These are valued at the lower ofcost or market value.
POLICIES ADOPTED
ADDITIONAL		TO OR
DIFFERENT FROM		THOSE
		ABOVE

										rants to	rants to
										institutions	individuals
			Pur	ose	for	which	rants	made		Total amount K	Total amount	E
Donation	-	Covid	relief							2,551.00
									Total	2,551

institut	ions su orted.
	Names of institutions	Purpose	Total amount of rants aid K
SEWA	INTERNATIONAL	Civid-19 relief		2,551
		Total grants toinstitutions		2,551

Please complete this	Please complete this	note	ifthe charity has any	ifthe charity has any	debtors	or	re	a ments	a ments
Analysis ofdebtors						Amounts within			falling due one year	Amounts more	falling due after than one year
						This year			Last year	This year		Last year
							E		E
Trade debtors
Amounts due	from subsidiary			and associated
undertakings
Other debtors
Prepayments	and accrued		income
					Total
Note 5		Creditors and accruals
Please complete this note 5.1 Analysis ofcreditors			ifthe charity has any		creditors	or	accruals.
						Amounts			falling due	Amounts	falling due after
							within		one year	more	than	one year
						This year			Last year	This year		Last year
							E		E	E		E
Loans and overdraM
Trade creditors
Amounts due	to subsidiary		and associated
undertakings
Other creditors
Accruals and	deferred	income						480	480
					Total

other relat	ed	parties	by	the charity	orany in	stitution orcompany connecte	d with it.
Name	of	trustee	or	connected	party	Legal authority (eg order, governing document)	This year Amounts paid	Last year f. or benefit value
None							None	None

	Name oftrustee or connected party	Name oftrustee or connected party	Legal authority	This year Amount	Last year owing
Due to trustees and	None
related parties
Due from trustees	None
and related oarties

related party	has amate	rial interest.
Name ofthe	trustee	Relationship	to	Description	ofthe	This year	Last year
or related	a	chari		transaction	s
None

	INDIAN	INDIAN	INDIAN	DENTAL	DENTAL	ASSOCIATION	ASSOCIATION	ASSOCIATION	.UK	Charity	1169659	1169659
						Annual	accaunts		far the	eriod			CC'I7a
	Period start date					01Janua	2021			Period end date	'31 December 2021
								e	e
								Restricted
Recommended	Details ofown				rs	Unrestricted			income	Endowment			Total last
categories by activity		analysis			OZ	funds			funds	funds	Total this	year	year
													E
Incoming resources (Note		3				F01			F02	F03	F04		F05
incoming resources from
generated funds							7,826					7.,;826'	5,400
Voluntary income					S01
Activities for generating funds					S02
Investment income					S03
Incoming resources from
charitable activities					S04		20,664				20,664		6,06'I
Other incoming resources					S05
Totalincoming			resources		sos		28,490				28;490		11;461
Resources expended	(Notes		4-8
Costs ofGenerating Funds							24,235				24,235		7,144
Costs ofgenerating voluntary income					S07		1,799					1,799
Fundraising trading costs					SOS
investment management costs					S09
Charitable activities					$10		3,699					'3,699	2,650
Governance costs					S11			480				480'		480
Other resources expended					S12									839
Total resources			expended		S13		30,854				30,854		11,113
Netincomingl(outgoing)			resources
	before transfers				S14		2,364					2,364
Gross transfers between funds					S15
Netincomingl(outgoing)			resources
before other recognised gainsl(losses)					sts							2,364
Other recognised gains/(losses)
Gains and losses on revaluation			offixed
assets for the charity's own use					$17
Gains and losses on investment			assets		S18
Net movementin				funds	S19							2,364		348
Total funds brought forward					S20		7,650					7,650	7,302
Total funds	carried forward				S21		5,286					5,286:	7:,650