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2023-12-31-accounts

Bridge2Aid Report of the Trustees and Annual Accounts 31st December 2023

Table of Contents
Charity Information 2
Report of the Trustees 3 -13
Report of the Independent Examiners 14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Financial Statements 17 - 25
Bridge2Aid Annual Report and Accounts December 2023 Charity Registration No. 1170578
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Charity Information

Trustees: Colin Cohen (Chair) Arun Mehra (resigned 7th March 2024) Dr Andrew Paterson Dr John Milne Sarah Buxton (resigned 15th September 2023) Ian Kerr Jeremy Bagg (resigned 1st October 2023) Shaenna Loughnane (resigned 1st January 2024) Dr Ian Wilson (appointed 16th October 2023) Caron Best (appointed 4th July 2024) Nila Jackson (appointed 4th July 2024) Chief Executive: Paul Tasmin (left 15th September 2023) Shaenna Loughnane (appt. 1st January 2024) Registered Office: The Keepers Symn Lane Wotton-Under-Edge Gloucestershire GL12 7BD Registered Charity Number: 1170578 Independent Examiners: MSK Solutions Ltd 2 Jasmine Close Redhill Surrey RH1 5LH Bankers: Lloyds Bank Plc 23 Long Street Wotton-Under-Edge Gloucestershire GL12 7DA

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STATEMENT FROM THE CHAIR OF TRUSTEES

Over recent years Bridge2Aid has evolved - driven by the needs of our beneficiaries, the desire to reduce costs, and the impact of Covid. The demand for our projects continues to grow alongside the reputation of the charity in Tanzania and Malawi where the charity operates. In 2023, costs were reduced considerably by moving to a volunteer-based structure for the last 4 months of the year. We have been overwhelmed by the support we have received from our partners, our volunteers, our supporters, and our funders. We are deeply grateful for their generous support .

As a result we plan more programmes in 2024 which will benefit even more people living with oral pain and disease. We also have a stronger financial base that underpins our future programmes.

I would like to thank all our contributors who have made this possible and I look forward to communicating our success over the next 12 months.

REPORT OF THE TRUSTEES

The Trustees present their annual report and financial statements of the charity for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity’s declaration of trust and the Charities Act 2011. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

Our Purpose

In developing countries, oral diseases are a significant health issue and part of the rising burden of

noncommunicable diseases (NCDs). It is reported by the World Health Organisation that:

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Bridge2Aid is a small UK-based dental training charity that aims to reduce dental pain and disease amongst those living in remote and rural communities who are disproportionately impacted by a lack of access to oral health education and treatment. We do this through partnerships with local NGOs, community health workers, dentists, dental associations, and governments. For the past 20 years Bridge2Aid has focused on helping these communities by implementing training for preventative care and pain relief treatment. We develop the best, and most effective, way of doing this through listening to the specific needs of each community in which we work.

Our current focus is partnering with local dental professionals working in remote, rural and underserved communities through training, empowering and mentoring.

Our Strategy

Recent Achievements

Malawi

We have completed and rolled out a raft of digital training modules for Dental Therapists in Malawi which was developed and delivered in partnership with Malawian Dental Association, Maldent, Smileawi, ProDental and the Malawian Ministry of Health and partially funded by the Scottish Government.

This was then delivered in a ‘cascade’ model whereby we train the dental

therapists so that they can then train community oral health champions who then Doc ID: c9ead01682d7a1e7779e0386b03030d0d6e5872b Bridge2Aid Annual Report and Accounts December 2023 Charity Registration No. 1170578

go out to individual communities to train local leaders and influencers. This started in 2022 with very high engagement and we are seeing the development of local ‘teeth clubs’ in local schools. The success in the first region has led to a request to repeat that in 2 other regions which is planned for 2024.

Tanzania

Infant Oral Mutilation (IOM) had been highlighted to us by our partners and the Tanzanian Ministry of Health as a pressing problem in East Africa. This is the practice of removing the unerupted developing canine teeth of infants (usually under 3 years old).

This practice is carried out by traditional healers, usually with no anaesthetic, and using unsterilised

implements, often a sharpened bicycle spoke. It is dangerous and painful and brings serious risks to the children who undergo the treatment.

Our partner, Dr Nila Jackson, is a local dentist who identified the need, helped us to construct material for a programme, and now leads each programme delivery as it cascades across regions in Tanzania. In 2023, he trained over 3000 in the dangers of IOM and in basic oral health education, and these messages were then cascaded to around 50,000 school children. He spoke about the programme at the annual Tanzanian Dental Association Conference, and the government renewed their commitment to eradicate this dangerous, illegal act. He monitored the effectiveness of these programmes in changing attitudes and behaviour at 3- and 6-months post training and it is having a significant impact on local communities. It is in great demand and programmes will continue in 2024 and future years.

At the end of 2023, we were invited to partner with a local NGO – THEDI – and the Tanzania Dental Association to develop and launch 2 new programmes in 2024. The focus of these programmes will be community health education and training rurally based Dental Therapists.

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UK Dental Schools

In 2023 we initiated a project with the Bristol Dental school aimed at making their students aware of the needs of underserved communities with the aim that every student will become aware that such needs exist.

During their course they will identify a local community that is underserved (such as care homes or a local migrant group) and develop a strategy to address this. Delivery started in 2023, with our volunteers supervising 80, 4th year students to develop materials and train care home staff throughout the city. We also carried out teaching sessions for years 1 and 4 towards the end of the year.

It has had very high engagement in its first year. It is planned to cover more dental schools so that there are future dentists aware of underserved communities and wanting to contribute to addressing such situations.

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Looking Forward

Our plans for 2024 include the following;

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Financial Review

Results for the year.

Our Initial aim for this financial year was to continue to build up our reserves to a healthy level. We succeeded in doing this by reducing our cost structure and moving to a volunteer model in September, with much lower monthly costs and taking significant time to apply for grants from a wider number of sources.

We increased our year-end balance from £68,558 in 2022, to £146,077 at the end of 2023. £106,386 of this was revenue restricted for planned programmes in 2024. We saw an increase in our charitable income from £144,981 to £259,014, and only a slight increase in expenditure - £16,700.

Future Financial Aims and Activities

As we start 2024, we have much improved relationships with organisations that have agreed to fund our programmes and a budget that reflects our current structure. We plan to continue to keep core expenditure down and continue to work in innovative ways that have the best social return on our investment. We received a large donation at the end of 2023, which will fund the majority of our IOM programmes in 2024, and our planned work in Malawi.

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Reserves Policy

Our reserves policy is set to ensure that our work is protected from the risk of disruption at short notice due to a lack of funds, whilst at the same time ensuring that we do not retain income for longer than required. The trustees have determined that the Charity needs free reserves for the following purposes:

To ensure the charity has enough income to cover service contract costs.

Based on the above policy, the trustees calculated that a desirable level of free reserves as of 1st January 2024 would be £38,000. It was decided that if the free reserves outlook exceed £90,000 over a 12 month period Bridge2Aid will plan to utilise these funds to further our charitable activities.

Major Financial Developments Post Year-End

There have been no major financial events since the year end that need to be disclosed to the readers of these financial statements.

Structure, Governance and Management

Governing Document

The charity was established by a Declaration of Trust dated 29th January 2002 and Supplementary Declaration of Trust dated 12th May 2002. A Deed of Variation of Trust was subsequently made dated 11 July 2005. We became registered as a charitable incorporated organisation on 6th December 2016, which lay dormant until we transferred our operation from our charity to our CIO in January 2019.

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Governance

The Trustees meet at least 4 times a year to approve the strategy, and review the finances, policy and governance of the charity. Day to day implementation and management is delegated to the CEO and Senior Leadership Team. During the beginning of the pandemic the Trustees had several extraordinary meetings to discuss how the organisation needed to address the issues thrown up.

The Trustees who served during the year are listed on page 3. New Trustees are appointed to expand the existing skills of the board as necessary by a resolution of the majority of existing Trustees.

There are no conflicts of interests within the Trustee Board.

New trustees are inducted both formally and informally. This includes meetings with the Chair and Chief Executive in advance of their first trustees meeting. They are also supplied with information from the Charity Commission concerning best practice and advice for new trustees. We also carry out a skills audit.

We are committed to conducting business in an ethical and honest manner and are committed to implementing and enforcing systems that ensure bribery is prevented. We have zero-tolerance for bribery and corrupt activities. We are committed to acting professionally, fairly, and with integrity in all business dealings and relationships, wherever in the country we operate.

We will constantly uphold all laws relating to anti-bribery and corruption in all the jurisdictions in which we operate. We are bound by the laws of the UK, including the Bribery Act 2010, in regard to our conduct both at home and abroad.

We recognise that bribery and corruption are punishable by up to ten years of imprisonment and a fine. If our organisation is discovered to have taken part in corrupt activities, we may be subjected to an unlimited fine and face serious damage to our reputation. It is with this in mind that we commit to preventing bribery and corruption in our business and take our legal responsibilities seriously.

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Management Responsibilities

From January 2023 to September 2023, the Senior Leadership Team consisted of Paul Tasman (Operations Manager) and Keith Du-Rose (Financial Controller).

Our Clinical Advisory Group - who are all volunteers, and who have been regular leaders on our programmes in Tanzania, give clinical advice. There is an Advisory Board from different sections of the dental industry.

There were a further 4 part-time staff in the UK from January 2023 to September 2023. As we moved to a volunteer model at the end of September 2023, the staff were all made redundant.

From the end of September 2023, Shaenna Loughnane (a trustee) took over the role of CEO as an unpaid volunteer while the volunteer structure for 2024 was shaped and implemented.

The Financial Controller provided support as he chose to work his notice.

For 2024, we will start with key consultants who are self-employed and paid on a services contract while we continue to shape the right structure for the organisation.

Major Risks

The major risks to which the charity is exposed, as identified by the trustees are;

Mission Creep - There are currently a number of partnership and project opportunities being considered by the trustees. We must ensure we stay true to our core objects and goals.

These are currently perceived as being at a medium level of risk except the funding which is at a high level of risk. All are being actively managed by the trustees.

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STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the financial activities of the charity for that period. In preparing those financial statements, the trustees are required to;

The trustees are responsible for keeping proper accounting records which 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 Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INDEPENDENT EXAMINERS

The independent examiners, Scott Vevers Ltd have expressed their willingness to continue in office and a proposal for their re- appointment will be made at the Annual General Meeting.

ON BEHALF OF THE BOARD:

01 / 08 / 2024 C Cohen, Chair of Trustees. Date:

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Independent Examiner’s Report to the Trustees of Bridge2Aid

I report to the trustees on my examination of the financial statements of Bridge2Aid (the Charity) for theyear ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the Charity, 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 Charity’s accounts carried out under section 145 of the 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 accounts do not accord with those records; or

  3. 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.

MSK Solutions Ltd

2 Jasmine Close Redhill

Surrey

01 / 08 / 2024 Date :

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Bridge2Aid Statement of Financial Activities for the Year� Ended 31st December 2023.

----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
Note £ £ £ £
Income:
Income and Endowments from: 3 100, 690 157, 579 258, 269 139, 880
Donations & Legacies
Other Trading Activities: 4 745 - 745 5, 101
Activities for Raising Funds
Total Income 101, 435 157, 579 259, 014 144, 981
Expenditure on:
Raising Funds 5 16, 908 _ 16, 908 25, 761
Costs of Voluntary income
Charitable Activities 5 88, 817 75, 770 164, 587 139, 065
Total Expenditure 105, 725 75, 770 181, 495 164, 826
Net (expenditure)/income (4, 290) 81, 809 77, 519 (19, 845)
Gross transfers between funds _ _ _ _
Net movements in funds (4, 290) 81, 809 77, 519 (19, 845)
Reconciliation of funds
Total funds brought forward 43, 981 24, 577 68, 558 88, 403
Total funds carried forward 39, 691 106, 386 146, 077 68, 558
----- End of picture text -----

All income and expenditure is derived from continuing activities.

The charity has no recognised gains or losses for the year other than the results above.

The notes on pages 17 to 25 form an integral part of these financial statements.

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Bridge2Aid Balance Sheet at 31st December 2023.

----- Start of picture text -----
2023 2022
Note £ £ £ £
Current Assets
Debtors 9 1, 658 2, 741
Cash at banks
10 145, 055 68, 574
and in hand
146, 702 73, 315
Creditors:
Amounts falling
11 (625) (2, 757)
due within one
year
Net Current
146, 077 68, 558
Assets
Net assets 146, 077 68, 558
The funds of the
charity:
Restricted funds 12 106, 386 24, 577
Unrestricted
12 39, 691 43, 981
income funds
Total Charity
146, 077 68, 558
Funds
----- End of picture text -----

Approved by the Board and signed on its behalf by: ...................................... C Cohen Chairman of the Trustees Date: 01 / 08 / 2024

The notes on pages 16 to 25 form an integral part of these financial statements.

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Bridge2Aid Notes to the financial statements for the Year Ended 31 December� 2023

1. General Information - Bridge2Aid is a charity, established as a Charitable Incorporated Organisation on 6th December 2016.The address of the registered office is provided in the Reference and Administrative details. Details of the charity’s operations are provided in the Report of the Trustees.

2. Accounting Policies - The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of Preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are prepared on a going concern basis under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The accounts include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Further details of each fund are disclosed in note 13.

Income

Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, it is more likely than not that the trustees will receive the resources and the amount can be measured with sufficient reliability. Gifts and services in kind are included at their estimated open market valuation.

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

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2. Accounting policies (continued)

Expenditure

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to the expenditure and the amount of the obligation can be measured with reasonable certainty. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of raising funds are the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Debtors

Debtors (including trade debtors) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Foreign currencies

Transactions in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities

denominated in foreign currencies are translated into sterling at the closing rates at the balance sheet date and the exchange differences are included in the statement of financial activities.

Pensions

The charity operates a defined contribution pension scheme for its employees.

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

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3. Income from donations and legacies

Unrestricted
Funds
£
Restricted
Funds
£
Total
2023
£
Total 2022
£
Total 2022
£
Total 2022
£
Individuals 30, 385 - 30, 385 24, 511
Corporate 33, 058 - 33, 058 54, 841
Gift Aid tax reclaimed 5, 247 - 5, 247 3, 982
~~68, 690~~ - 68, 690
83, 334
Grants
B2A Australia - - - 14, 672
Chipping Manor Dental Surgery - - - 2, 700
Clive Richards Foundation - 1, 688 1, 688 -
De La Rue - 2, 500 2, 500 -
Festival Medical Services - 24, 750 24, 750 7, 500
Founders Pledge 22, 000 111, 954 133, 954 14, 174
James Tudor - 5, 000 5, 000 -
Pat Newman Foundation - 1, 000 1, 000 -
SMB Trust - 1, 500 1, 500 -
Souter Charitable Trust - 9, 187 9, 187 -
The Beatrice Laing Trust - - - 15, 000
The Carmela & Ronnie Pignatelli Fund - - - 2, 500
Wesleyan Foundation 10, 000 - 10,000 -
32, 000 157, 579 189, 579 56, 456
100, 690 157, 579 258, 269 139.880

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4. Activities for raising funds.

----- Start of picture text -----
Unrestricted Restricted Total
Total 2022
Funds Funds 2023
£
£ £ £
Sundry events & other challenges 745 - 745 5, 101
Other fundraising
745 - 745 5, 101
5. Costs of raising voluntary income
Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
Donations and legacies
- - - -
Cost of events and challenges
Travel Costs 344 - 344 1, 225
-
Publicity & fundraising costs 2, 184 2, 184 3, 021
Platform collection fees 89 _ 89 266
Wages & Salaries 14, 291 - 14, 291 21, 249
-
16, 908 16, 908 25, 761
6. Charitable activities
Activities
Support costs Total Total
undertaken
allocated 2023 2022
directly
£ £ £
£
Grant funded activities 78, 244 - 78, 244 49, 712
Direct costs 64, 109 - 64, 109 61, 736
-
Support costs -UK operations 22, 234 22, 234 27, 617
142, 353 22, 234 164, 587 139, 065
----- End of picture text -----

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7. Support Costs

. Support Costs
£
Total
£
2023
£
Total
£
2022
Employment Costs 18, 309 21, 435
Office Expenses 2, 586 4, 801
Travel and Subsistence - - - -
Bank Charges - -
Governance Costs
Cost of Trustee Meetings 701 - 699
Professional fees 248 - 307
Independent Examiner’s
Remuneration
390 1, 339 375 1, 381
22, 234 27, 617

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8. Employees’ Remuneration

No trustees received any remuneration or expenses during the year. Details of other related party transactions are set out in note 15. The costs of the remaining staff were as follows:

staff were as follows:
Total
2023
Total
2022
Wages and salaries 90, 475 96, 969
Social Security 1,662 1,547
Pension Costs 1, 490 1, 799
93, 627 100, 315

No employee earned more than £60,000 during the period. The total amount paid to key management personnel was £54,777. The average full time equivalent number of staff employed by the charity during the year analysed by function was:

No. No.
Programme delivery 1.28 1.57
Fundraising and Communications 0.41 0.84
Support and Administration 0.34 0.59
Average full-time equivalent number of staff employed 2.03 3.00
The average number of staff employed (headcount) 6 7

No general volunteers were used in support of the UK office in 2023 nor in 2022. No volunteers from the UK, nor from the overseas dental community, were used to deliver programmes in either 2023 or 2022.

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9. Debtors

Total
2023
£
Total
2022
£
Gift Aid refunds due 1, 109 252
Prepayments and accrued income 549 2, 489
1, 658 2, 741
10. Cash at bank and in hand
Total
2023
£
Total
2022
£
Bank Accounts 144, 975 68, 431
UK and foreign cash floats 69 143
145, 044 68, 574
11. Creditors: Amount falling due within one year
Total
2023
£
Total
2022
£
Taxation and social security - 1, 313
Accruals and deferred income 625 1, 444
625 2,757

Creditors amounts falling due within one year includes the following deferred income for future dental training programme trips:

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11. Creditors: Amounts falling due within one year (cont’d)

Total
2023
£
Total
2022
£
Transferred at 1st January 2023 - 18, 287
Amount transferred from / (released to) incoming resources - (18,287)
As at 31st December 2023 - -

12. Analysis of funds

B/Fwd
01.01.23
£
Incoming
resources
£
Resources
expended
£
Transfers
£
C/Fwd
31/12/23
£
Restricted Funds
Tanzania IOM education 19, 090 115, 625 (70, 293) - 64, 422
Malawi OHP 5, 487 41, 954 (5, 477) - 41, 964
24, 577 157, 579 (75, 770) - 106, 386
Designated Funds
Designated Funds - - - - -
General Funds
Unrestricted Income Funds 43, 981 101, 435 (105, 725) - 39, 691
43, 981 101, 435 (105, 725) - 39, 691
Total Funds 68, 558 259, 104 181, 495 - 146, 077

Designated Funds

Monies other than restricted funds earmarked for for charitable programme work.

Restricted Funds

Monies were donated during the year specifically to fund the training of oral health workers in Tanzania of the dangers of Infant Oral Mutilation and the running of oral health programmes in Malawi.

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13. Net assets by fund

Unrestricted
Funds
£
Restricted
Funds
£
Total
2023
£
Total
2022
£
Current Assets 40, 316 106, 386 146, 702 71, 315
Creditors: Ammounts falling due within one year (625) - (625) (2,757)
Net Assets 39, 691 106, 386 146, 077 68, 558

14.�Related Party transactions

Donations totalling £10,600 were made to the charity by 3 of the trustees during� the year.

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Audit trail

Sign

B2A Report of the trustees and annual accounts 311223 Title B2A Report of th...counts 311223.pdf File name Document ID c9ead01682d7a1e7779e0386b03030d0d6e5872b Audit trail date format DD / MM / YYYY Status Signed

01 / 08 / 2024 Sent for signature to Colin Cohen 14:20:52 UTC (colin.cohen@btinternet.com) and Sandra King (sandra@msksolutions.co.uk) from sandra@msksolutions.co.uk IP: 162.125.31.39 01 / 08 / 2024 Viewed by Colin Cohen (colin.cohen@btinternet.com) 14:26:54 UTC IP: 5.80.46.135 01 / 08 / 2024 Signed by Colin Cohen (colin.cohen@btinternet.com) 14:28:01 UTC IP: 5.80.46.135 01 / 08 / 2024 Viewed by Sandra King (sandra@msksolutions.co.uk) 14:32:19 UTC IP: 86.18.95.112 01 / 08 / 2024 Signed by Sandra King (sandra@msksolutions.co.uk) 14:33:42 UTC IP: 86.18.95.112 01 / 08 / 2024 The document has been completed. 14:33:42 UTC

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