Charlty registration number 1171765 (England and Wales) Company registration number CE001396 (England and Wales) AMPUTATION FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021
AMPUTATION FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Trust89S Mr O Tyrrell MIA Hughes Mrs L Lambert Mr. D Harter Charlty number 1171765 Company number CE001395 Reglstered offlce Unit 3 Ruskin Lasure Ruskin Drive Denlons Green Sl Helens Mefseyside United Kingdc WA10 6RP Independont examlner Azets Audit Seryice8 pha House 4 Greek Street Stockport Cheshire United 1Qrvjdn SK3 8A8
AMPUTATION FOUNDATION CONTENTS Page Trustees. rewt Independent examinerfs repLvl Statement of financial activth'es Balance sheet Notes to the financial statemerrt8 7-12
AMPUTATION FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 28 FEBRUARY2021 The Iruslees rrfesent their annual report and fina181 statements for the year eThJed 28 February 2021. The financial statements have been prepared in accordance Ihe accounting poliaes sel out in note 110 the financial statements and comply with the Charrt5 Constiluts"on, the Charities Act 2011 and 'AoUntIng and Reports'ng by Charities." Statement of Recommended Practice applicable to charities ppann9 their aount$ in accordance with the Financial Repo.ng Standard appIlb in the UK and Rfjpu of Ireland IFRS 1021. las amended lor accounting periods commenang from 1 January 20161. ObJectlv•s and actfvltles The char¢ty's objeS are the promotion of 5ccial incluwon amongst ampLrtees or people with linb Smpairments w? are socially excluded fram 8otsety, or parts of sooety. as a resum of their disability. The charity aims lo provide 8ssislano Icp•vards educ9tion. employment, sport and hobbies to help them with their personal development. self-confidence ar sèN.esleem lo assist tM lo Integrate into swety. The charity looks to achieve rts aims by ma.ng grants lo rdevant organisats'ons and providing s¢rvlces. dvocacy, advice and inform81ion Ampulalion Foundation has over 50 years combined experiene* of working wrth hundreds of amputees wlh reasons of ampulalion rangirvj from diabetes to explosions lo crc¢odile attacks. There really 8renl many more reasons we wuld think of than what we have deah %wth - our knowledge is second to none. We are linked to m8ny disabilrty and ampLrtatson ¢harilable organisations that offer different 6ervices 4nd allernllive information so we if we canl help you directly. we con link in wth people that can. Publlc b•n•fft stalemont The Iruslèes have paid due regard lo gui(Jance iswjed by Ihe Chwty Commission Ni deciding what actlvllles the charlty should undertako. Who wo hglp: Amputation Foundats'on is the first point of call lor all amputees, families and friends of amputees and hospital professionals lo contact to obtain immediate and impartial support from other amputees and support or9anlsalions. Amputation Foun¢Jation is linked with all sUp[rt netsvorks and groups around the UK lo ensure each and every amputee ha¥ first-hand advKe, infom•liM and suppLYl that will be beneficial lo living a life with m188irKJ limblsl. A¢hl•vements and perfom)ance The Amputation Foundali¢)n has moved steadily forward over the period with a wide variety of services bèing offered to 8mpLrtees in-line with the ¢har¢table purposes and work taking place lo strengthen the adminislralion and management of the organisab'on. The key focus has been on developirvJ and delivering a programm& of events for 8mwtees in response lo the preferences they set oui via a survey launcw on sc¢ial media in 2018 %thich altracted around 100 re$ponse8. The type of events I seryices offered have induded.. Weekend event delivered by the Calvert Trust offerir#J outdoor actNities Infom)al art dasses in a swal settir Weekty coffee mornings "Challenge for Chan9e"_ indc4)r physical aetivibes Murder Mystery ¢)vemight event Christmas Paty i11n9 an Awards element Mental Health Course
AMPUTATION FOUNDATION TRUSTEES, REPORT (CONTINUED FOR THE YEAR ENDED 28 FEBRUARY2021 Because the Ampulalion Foundation's services are rnl gecgraphically limile<l ils reputab.on has grown and weekly Coffee momings for amputees have been commioned in Ihe Amwlalion Foundatson's name in Stoke- on-Trent. Nuneaton and Warrington. The Board en$$ thai these events are organised and managed lo the required standards. Flnancial revlow Total ineome in the per1 was £50,322 and totsl expenditure aMnted to £51.786. This resumed in a net defKil of £1,464 The accounts 8nd ba18nee sheet are presented al every meets'ng and Trustees are provided wlh full access lo the delails of all Iransath'ons rf required. A key driver for the Board has been lo make sure Ihal the funds 8vailable lo deliver services lo amputees are commthed and ulilised effectively and e¢0MI¢811y. The Board maintains a focus on fvndraising èrKI has benefitted from contribLth'¢)ns raised volunlarity by service Users or other partie3 through one-off events. The relationship hth the panel of solicitors support the organisth.on finane4alty is feviewed regulady. During the year one solicrtor fim voluntsrily left the panel and was replaced follown9 a deusion by Ihg Board. R•8er¥es pollcy 11 is the pollcy of the charity that unreslrided fvnds Ithich have not been designated for a specffic use should be rnainlained al a level equivalent lo beknn Ihfee and six month's expenditure. The Iruslees consldèrs that reserves at this level wll ensure that. in the event ol a signrficanl drop in funding. they will be able lo continue the harily's current activities while con&deratson is given io ways in addrticial funds may be raise<l, This level of reserves has been rnaintained throughout the year. Rl¥ks The tru51¢es has assessed the major risks to which the chanty is exposed. and are satisfied that $y$lgms are In place lo miligale exposure lo the major risks. Future plans Looking f¢)N48rd to 2022, the Board has agreed lo a programme of Wicy and Procedure rewews lo en$uTg that lis servlces and events are delivered safely. Structure. governanc• and management The charity is a Charitable Incofporaled Ofganisation ICIOI registered under its constitution dated 23 February 2017. The trustees who served durirK4 the year up lo the date of Snature of the finanoal $tatement$ were.. Mr D Tyrrell MrA Hughes Mrs L Lambert Mr. D Harper The Board of Trustees has met on 10 occasions throughout the ye8r. All meth'ngs have agendas agreed in edvance and minutes are taken induding clear recording of decisions m. The organisalion employs one full-time Hospital Liaison Officer IHLOI and a rewt IS feceived on progress against ot4'ectives at every meeting. The HLO receives daY-ldaY management Supervision and support from a member of the Board.
AMPUTATION FOUNDATION TRUSTEES. REPORT {CONTINUED) FOR THE YEAR EAIDED 28 FEBRUARY2021 The trustees. fBPOrt was approved by the Board 0fTnA1. Mr A Hugh•s tru8t88 Dated.. Z
AMPUTATION FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AMPUTATION FOUNDATION I report lo the trustees on my examination of the fin8rri81 ststemenl$ of Ampirtation Foundation Ilhe d)arityl for the year ended 28 Febwary 2021. Responsibilltles and basis of r•port As the Iruslees of the charity you are responsit4e for the yeparation of the finanrAal statements in accordance with requirements of the Charits"es Act 2011 It 2011 Act). I report in respect of my examination of the charty's finanoal stslemenls camed out under sethon 145 of the 2011 Act. In carrying tyjl my examination I have Ic4k)wed all the applicable Directions gNen by the Charity Commission urKler sedion 145{5llbl of the 2011 Act. Indèpendent examln•rfs stat•rnent Your attention is dra lo the fact that the Charty has prepared finanaal statements in accordarce with Accounting and Reporting by Charth'es PparIng Ihr accounts in ardance with the Finaneial Repryting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities. Slalemenl of Recommended Pr&tice Issued on 1 Aw'l 2005 which is referred to in th exlanl regulations but has now l)een thdraWn. underyland that this has been done in order for financial slatemenls to provide a Irue and fair view in accord8nce wlh Generally Aeeepled Accounting Praclice effeclive lor reporting penods beginning on or after 1 January2015. I have comp161ed my examination. l ¢onfinn that ro matters have C4Thne lo my altenlion in winec'on wlh the examinath'on giving me eause lo believe that in any material respect.. aUnting records were not kept in fesict of the charity as réquirod by 8•Ction 130 of the 2011 Act., or the fin8nci81 statements do nol accord with those reCdS. or the financial slalemenls do not Comply with Ihe appluble requirements cceMing the forni and conlenl of accounts set oul in the cfsarilies (Accounts and Reports) Reguiatsons 2008 other than any requirement that Ihe ?ounts give a true and fair vie vthich is not a matter con$ideT8d as part of an independent examinats'on. I have no ¢¢CernS and have come across no other matters in conneciion wilh the examination lo which attention should be drawn in this report in order to enable a proper understanding of the financial stalemenls to bè reached. Jonathan Ward - ACA Azels Audit SeThices Alpha House 4 Greek Street Stockport Cheshire SK3 8AB United Kingdom Dated..
AMPUTATION FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUARY2021 Unrestricted Restrlctgd funds funds 2021 2021 Totsl Unr•strlctsd Restrlctgd funds funds 2020 2020 Total 2021 2020 Notes Donations and leg8oes 40,497 9,825 50,322 64.7 5,200 70.167 Charitsble activities 51,788 51.786 57,244 5,303 62,547 Net loutgolnglllncomlng resources before transfers 111,2891 9,825 {1,4641 7.723 11031 7,820 Gross transfers fund$ 9,825 {9,825) (1031 103 Net loxpgndltur•ylncome for the yearl N•t mov•m•nt In lund$ 11,4641 {1,4641 7.620 7,620 Fund balan9 8129 February 2020 82,671 62.671 55.051 55,051 Fund balan¢o¥ at 28 Fèbruary 2021 61.207 61,207 62,671 62,671 The statement of finandal activitle$ in¢lLths 811 goins and losses recognised in the year. I Income and expendire delive from continuing activth'es.
AMPUTATION FOUNDATION éALANCE SHEEr IS AT28 FEBRUARY2021 21121 2020 Not•• Tangl8 as8818 1475 Curr•nt a$s•l• Cash at bank In hand 80.2 Cr•dltorn: •mounts f•lllng du• wllhln on• 11.8301 {1.5601 Not ¢went 58.732 60,825 T¢)t•l a•Mt• l••• ¢urr•nt Ilabllttl 61207 62.671 In¢omp lundB Unrestrlcled fund8 81.207 62.671 61207 62,871 Tho Iln•n¢lal thtwnents were appro¥•J ty lh• Tr or*...... .. . . z¥%tL MrA Hughe8 Tru•t••
AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021 Accountlng polkles Charlty Infomlatton The Charity is a Charitable Incorporated ofgarrisati registered uThJer its constitution dated 23 February 2017. Charity information is available on legal and adrninistrative page. 1.1 A¢countlng conventlon The financial statement$ have been prepaied in accordan with the Charity's Conslilution, the Charities Acl 2011 and 'Aceounling and Reporknng ty Chanlies". Statement of Recommonded Practice applicabl¢ lo charities preparing their accounts in accordance wrth the Ftnancial Reporting Stsndard applicae In the UK and Republ of Irebnd IFRS 1021- las amended for aCCnting periods commenung from 1 January 20161. The charity is a Public Benefit Enlty as defined ty FRS 102. The ch8rity has 18ken advantage ol provisions in the SORP for thafitK?s apying FRS 102 Updats Bullètin 1 not tg prepare a Slalemenl of Cash Flows. The financial slalements have departed from the Ch8riiies (Accounts and Reports) Regulgtr'on8 2008 only lo Ihg extent required lo provth a true and lair view. This departwe has involved following Ihe Slalemenl of Recommended Praclice for charities applying FRS 102 rather than the version of the Slalemenl of Recommended Pradice which is referred to in Regulat$ bul ¥thi¢h has since been withdrawn. Thé financial slalemenls are prepared in sterling. which 1$ the fvnclwal CUrreY of the ¢h8rity. Monetary amoun15 in these financial statements are rounded to the nèarest É. The fin4n¢i81 statements have been prepared urthr the historul cosl c<ventiOn.The wnrypal 8ccounling policie$ adopted are sel out tselow. 1.2 GoSng ¢onc•rn Al the lime ol approving the financial slalemenls. the Ini8tee8 have a reason8t4e expectation that the Charity has adequate resources lo ¢tinUe in operational existence for the forèseeable future. Thus the tru4lee¥ continue lo adopt the gng concem basis of auntIng in prepariry the financial ststemenls. 1.3 Charftable funds Unreslrieted funds are aVailae for use 8t Ihe discretlon of the trusteé$ in furtherance of their thariloble objectives. Restricled funds are subjecl lo specthc Cor[t)n9 by donors 85 to they may uged. The purwses and use$ of tho restricted funds are set out in the notes to the financial stslements. Endowment ffiJnds are subject to Speci ¢(dItiOnS by dorr$ th81 the capital must be malnlained by the 1.4 Income Income is Tecognised when the charity is legally enlrtled lo rt after any performance conditions have bé¢n met, the amrnts can be measured relr4bly. and r( is kyobable that income 11 be received. Cash donations are recognised on receipt. Other donations are recognised once the charty ha$ been notified of the donation, unless perfomiance conditions require deferral of the amoLml. Income tax recoverable in relation lo donations weived under GrfIAid or deeds of covenant is recognised al the time of the donation. Legacies 8re recognised on reIpt or otherwise rf the charity has been notsfied of an impending dtslribulion. the amount is knty•m, and receipt is exFected. If the amount is not known. the begacy is tated as conlingenl asset.
AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2021 Accounllng pollcle$ Icontlnuedl 1.5 ExpendStur• Expenditure 1$ recognised ore there is a legal or omstructbve d)ligation lo transfer econ¢Jmi¢ benefft to a third party, It Is probable that a transfer of economic benefi15 11 be required in settlement, and the amount of the obllgation can be measured reliably. Expenditure is classified by activity. The cosls of each aclivity are made up of the total ol dIrt cts$l$ and shared costs. including support C051$ involved in undertaking each activity. Direct costs attribulaiye lo a single activity are allocated directly lo that activity. Shared costs whith conlribLrte to m¢ye than one activity and support costs which are not 8ttributable to a single activty are apwth'oned between those activit$ on a basis onsislenl with Ihe use of resoufces. Central staff costs are allocated on the basis of time spent, and dgpreciatson charges are allocated cfi the porflon ol the asset's use. 1.6 Tanglblè flx•d assets Tangible fixed assets are inrtially measured at cost and subsequenlly measu al cost of valuation, nel of depreciation and any impairment losses. Dèpreciation is recognised so as to wnle off the cost or valualw)n of assets less their residual values over their useful lives on the follovAng bases. Fixtures and fittlr98 Computers 20% reducing balance 20% reduung balance Thè gain or loss ari%ng on the disposal of an asset is ¢Jetermined as the drfference between the sale proceeds and the caryin9 Value ol the asset, and is recognised in the st81emenl of financsal activities 1.7 Impalrnient of flx•d assets Al each reporting end dale. Ihe charity review8 the carying amount¥ of rts laThJible 88sets lo determine whether there is any indication that those assets have suffered an impairmenl loss. If any such indulion exists. the recoverable amount of thfr asset is estsmated in order lo determing the extent ol the imp8iimenl loss lif any). 1.8 C•sh Jnd cash •qulval•nts C8sh and cash equivalents indLth cash in hand, dep.1$ held at call with banks, other short.lerm liquid investments with onginal maturities of three morrths or ths. and bank overdrafis. Bank overdrafts are shown within borrowings in eurrenl liabilrties. Baslc Ilnancial 8ss•ts B8sic financial assets. whlcfi indudè dèbtors and cash and bank balances. a initially measured at transaction price inclutjing Iransaclion costs and are subsequently carried al amortised eosl using the effective interest method unles$ the arrangement conslrtuies a financiThJ transa¢ts'on. where the transaction is measured it the present value of the futu rec*pls discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortssed.
AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2021 Accountlng pollcles IContlnu•dl Baslc finanelal liabilities Basic financial liabilrties, includbng ueditors 8fyJ bankloons are iimliolty reccgnlsed at transaction price unsS the arrangement cSlI1utes a financing transaction, where the debl instrument is measured al the present vlue of the future payments discounted at a market rate of interest. Financial liabil8$ dassified as payable thin one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effe¢tive interest rale method. Trade cre(lilors a obli9alions lo pay for goods or serwces th81 have teen 8equired in the or¢Jinwy course ol operations from suppliers. Amounts payable are classrfd as current liabilitses rf payment is due wrthin one year or less. If not, they are Presented as non<urrenl liabilities. Trade Cltors are recognised ini1181ty 81 transaction price and subsequently measured at amortised cosl using the effective interest meth¢xl. Derecognltlon ol flnanclal Ilabllltles Financial liabilities are derecognised %then the chanty's contractual obligations explre or are dihrged c canlled. 1.9 Employoe beneffts The cost of any unused holiday enlillemenl is recognised in the pen.od in whith ihe employee's 8eMce$ are received. Termination benefits are recognised immediately as an expense when the charfty 18 demonstrably committed lo lerminale the employment of an employee or lo provide temiinalion bgnefils. 1.10 COVID-19 The Charity has teen impacted by Cov119 and the TnJstees have taken the n8ce8S8ry steps to secure the fvlure ol the Chanty. Crlllcal accounllng •8tlmate8 and Judgèments In the application of the charity's accounting pdieies, the tru$tee$ are required lo make judgèments, eslimales and assurnptions about the carrying amount of assets and Iiabslilies that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factcxs that are considered lo be relevanl. Actual resurts may differ frcm these eslimales. The eslimales and UrrI.n9 assumptions are reviewed on an ongoing basis. Rèvisions lo xcounting eslimales are iecognised in the peri¢)d in which Ihe estimate is revised where the revision affgcls cnly that peri¢xl, or in the period of the misoon and future penods ere the reviwon affects both ¢)Jrrenl and future periods. There are no cntical accounting estimates or1Ments.
AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y2021 Donatlons and legacles Unrtstricted Restricted funds funds Total Unrestricted Restricted fvnds fvnds Total 2021 2021 2021 2020 2020 2020 Donations and grfts Grants 40.497 40.497 9,825 84,7 64,967 5,200 9.825 5.200 40,497 9.825 50.322 64,967 5,200 70,167 Charlthbl• •ctlvltl 2021 2020 Hospital Liaison Officer Events erchandise Travel & Subsistence Donated equipment 30.841 9,437 576 26,801 17,592 582 5,303 40.854 51,582 Share of support costs Isee note 51 Share of govemanco costs (see note 51 9.882 1.050 9,405 1,560 51.788 62,547 Analy815 by fund Unrestrided funds Restricted funds 51.786 57,244 5,303 10-
AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2021 Support costs Support Governance costs costs 2021 Support costs Governance e051s 2020 Depreeiallon Telecommunications Website Rent Advertislng Sundry Insurance Office expenses 369 725 635 4.925 1,387 873 281 687 369 725 635 4,925 1.387 873 281 687 462 667 375 4.599 1.185 992 269 856 462 667 375 4,599 1,185 992 269 856 Legal and profe881onal 1.050 1.050 1,560 9,882 1,050 10,932 9.405 1,560 10,965 Anolysed betsveon Charrtable aclivils 9,882 1.050 10.932 9.405 1,560 10,965 Govemance costs indudes an accrual lor the aeec¥Jntsnts for in(endenl examinèrs fees for 2021. Trust None of the Iruslees {or any connecle(I wlh them) received any remuner8tKJn or benefrts from the charity durirg the year. Employ$ There are no empl¢)y6es. 11
AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2021 T•nglble flxod assets Flxluros and Cofflput•rn fitUng8 Total Cost Al 29 February 2020 Addrtion$ 422 1,983 999 2.405 999 At 28 February 2021 422 2,982 3.404 Depreclatlon and Impalrn*nt At 29 February 2020 Depreeialth charged in the year 475 302 559 370 68 Al 28 February 2021 152 777 929 Corrylng Jmount Al 28 February 2021 270 2,205 2,475 Al 28 February 2020 338 1,508 Crèdltor8: •mounts falllng due tthIn on• y1 2021 2020 Accruals and deferred income 1,830 1,560 10 Re8trlct•d funds The income funds of the charity include reslncted funds comprisiTrJ the folkAw'ng unexpènded balan8 of donations and grants 1 on trust for speafic purposes.. Movement In funds Incomin Trnn#f•f• Balance at 28 FobNary 2021 National Lottery Community FuThJ 9,825 (9,8251 National Lottery Communty FuTrJ- GAL project. 11 Related rty transactlons There were m di$closable related party trans8t#ions during the year12020 - nonel. 12-
Trustee Report
For the year ending 28 February 2021
The Amputation Foundation has continued moving steadily forward over the period with a wide variety of services being offered to amputees inline with the charitable purposes.
The Board of Trustees met on 8 occasions throughout the year. All meetings have agendas agreed in advance and minutes are taken including clear recording of decisions made. All the meetings took place via Zoom due to the restrictions around the Covid19 pandemic.
A financial update is presented at every meeting and Trustees are provided with full access to the details of all transactions if required. A key driver for the Board has been to make sure that the funds available to deliver services to amputees are committed and utilised effectively and economically.
The relationship with the panel of solicitors who support the organisation financially is reviewed regularly.
The organisation employs one full-time Hospital Liaison Officer (HLO). The HLO receives day-to-day management supervision and support from a member of the Board.
This year the Amputation Foundation focused on providing support and activities remotely and a comprehensive programme was developed and delivered via that route.
To promote the charity over 200 posters describing the services available were sent NHS and other prosthetic centres.
To manage the large volume of contacts being received the Board invested in a new digital Customer Relationship Management platform.