Charity r•glstratlon number 1171765 (England and Wal•sl Company reglstratlon number CE001395 (England and Wales) AMPUTATION FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022 AMPUTATION FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr D Tyrrell MrA Hughes Mrs L Lamtert Mr. D Harper Charlty number 1171765 Company number CE001395 Reglstorod offlcg Unit 3 Ruskin Leisure Ruskin Drive Denton Green Sl Helens Merseyside United Kingdom WA10 6RP Independènt èxamlner Azels Audr( Services Alpha House 4 Greek Street St¢xkwt Cheshife UnTted ￿'ng¢5)M SK3 8A8 AMPUTATION FOUNDATION CONTENTS Pag• Trustees. rewrt Independent examino¢s report Slalemenl of financial OL*ivit￿$ Balance sheet Noto$ to the finanaal statements 7-12 AMPUTATION FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 28 FEBRUARY 2022 The Iruslees present tr*ir annual report aTrJ fi￿ar￿la1 Stat￿entS for year ended 28 February 2022. The linaneial slalemenls have been wepared in accordance wlh the accounting poliaes sel c¥Jt In note 1 to the financkgl statements and comply with the chari￿$ C¢)nstitulion, the Charrtie5 Act 2011 and 'Accounting and Reporting by Charil*s". Slalement of Recommended Pracb'ce applicable lo tharities preparing their a￿Unts in accordance with the Financial Reporting Standard applicable in the UK and RepublK of Irelond (FRS 1021. {as amended for accounting penods commencing from 1 January 2016). Objectlves ¥nd actlvltles The charity's objects are the promoti￿ of sc¢ial indusitin amongsl ampulees or people with Iwnb impairmenl8 who are socially excluded from scciety. ￿ parts of society. as a resutt of their disability. The thaTity aims to provide assistance towards education. employment. SF(Mt and hobkn.es lo help them with their personal development. seN-confidence and sellosleem lo a￿st them lo inlegrate into soclety. The charity Ii)oks to achieve its aims by making grants to relevarrt organisalions arKI providing servlce8. advocacy, advi¢6 and inform*'on Amputation FoL￿jatI0n has over 50 years combined ex[￿enCe of working Y￿h hundreds of amputees I￿1h rea$on$ of amputation ranging frcm diabetes to eX￿OSIOnS to crocodile attacks. There really arenl many more reasons we could think of than what we have dealt wrth- tyjr knowledge 1$ second lo none. We are linked lo many disabilty and amputation chantable organisations that offer different services and allemalive Information so we il we canl help you difecuy, we can link In wrth people that can. Publlc bènent statemgnt The Iruslees have paid due regard to guidance issued by Chafty Commission in declding what aclivilies the charity shoukl undertake. Who ￿ h•lp: Amputation Foundation 1$ the first poinl of call for all ampulee8, fanilies arKI friends of ampuleÈ8 Ind hospital professionals lo ccffjtact lo obtain immediate and impartial suppcrft from other ampLrtees and supp¢yl organisatsons. Ampuialion Foundalion is linked wth all supwt nefv•t*rk8 and gfOUP around the UK to ensure each and every amputee ha5 fiTSt-hand advice, information and support that will be beneficial lo living a life with missing limblsl. Achlevgmgnts and p•rforn￿nce The Amputation Foundation has moved steadily forward over the period wilh a wide variety of services being offered lo amputees In-line with the charila￿e purposes and work taking ￿a¢e lo strengthen the administration and management of the org8nisalion. The key focus has been on develoixrKJ and delivering a programme of events for amputees in response to the prelerences they sel out via a survey launched on social media in 2018 which attracted around 100 responses. The type of events I services offered have induded.. Weekend event delivered by thg Calvert Trust offefiNJ c￿￿door activities Infomial art dasses in a soaal setting Weekly coffee mornings 'Challenge for Changè"_ indoor physical *iwtJes Murder Mystery overn￿h1 event Christmas Paty including an Awards element Mental Heallh Course AMPUTATION FOUNDATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2022 Because the Amwtalffi Foundation's servi￿$ are rot geogr8phically limited ils repulats'on has grNn and weekly eoffee momirKJs for amputees have been commiswoned in the Amputatson Foundation's name in Slokfr on-Trent, Nunealon and Warrington. The Board ensures thal Ihese events are ofganised anil managed lo the required standards. Flnanclal revlew Total income in the period was £52,158 and total expenditure amounted lo £84.097. This resulted in 8 nel deficitof £11,939. The accounts and balance Sheet are presented at every meeting and Trustees are provided wlh full aceess lo the details of all transactions if required. A key driver for the Boafd has been lo make sure that the funds available lo deliver Semces lo amputee$ arg ccrfnmitted and ublise(1 effectively and economi￿lly. The Board maintsins a focus on lundr8i&'ng and h4$ b*nefitt•d from contributions raised voluntarity by serV￿e users or other parties Ihfough ￿le•off events. The relationship with the panel of solicitors who support the organisation financially is reviewed regularfy. Durin9 the year one solialor fim voluntarily left the panel and was replaced followng a deusion by the Board. R￿er¥￿ pollcy It is the policy of the charity that unrestrKte(I furvjs vthith have not been designated tor a specrfic u88 should be maintained al a level equivalent lo bets¥een three and six month's expenditure. The Iruslees considers that reserves al thls level will ensure that, in the event of a sgnfficant drop in lunding, they will be able lo continue the charity's current 8Ctivilies while eonsideration is given lo ways in vh¥th addrtional funds may be raised. This level of reserves has been maintainéd Ihroughwt the year. Rlsk8 The Irusleeg h88 assessed Ihe major risks to ￿1¢h the ¢harity is exp)sed, arKI are satisfied that sy51em$ are in place lo miligale exwsure lo the major risks. Future plan• Looking forward lo 2023. the Board has agfe&Y lo a wogramme of policy and procedure reviews lo ensure that il¥ services and events are delivered safely. Structurgl governance Jnd m•n•gement The charity is a Charitable Incorporated Organisaiion ICIO) registered undef its ￿nStitlrti0n dated 23 February 2017. The Iruslees served during the year and LP lo the dale of wgnolure of the finanual Statements were.. Mr D Tyrrell MrA Hughès Mrs L Lambert Mr. D Harper The Board of Trustees has mel on 10 occasions throughout the year. All meeting$ have agendas agreed in advance and minutes are taken including clear recor(Jing of decisions made. The organisalion employs one ful￿￿Me H05Prtal Liaison 01f￿r {HLOI and a report is received on progress ogainsl objectives al every meets"ng. The HLO receives da￿tr￿Y management $upervision 8nd supwi from a member of the Board. MPUTATION FOUNDATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022 Thè tr￿te8$. Tepm was apwov&l by the 8oard olTntho& IlrA Hugh Trust•e Dal¢d'. AMPUTATION FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AMPUTATION FOUNDATION I rep)rt lo tr* trustee8 M my examinab.on of the financial statemenls ofAmpLrtation Fwndali¢)n (the eharityl for the year ended 28 February 2022. ResponslbllttS•5 and bas1$ of r•port As the Iruslees of the charity you are responsit4e for the preparation of the ffinan¢ial slalements in accordance with the requirements ol the Charities Act 2011 Ilhe 2011 Acti. I report in respect ol my examination of the charty's finanaal statements carried oul under section 145 of the 2011 Act. In carrying cvt my examination I have fdk)wed all the applicab￿ Directions given by the Charity Commission under section 1451511bl of the 2011 Act. Ind•p•ndont •xamlnefs statement Your attention is drawn to the lact that chorty has prepareo finanoal stslements in accordaru wlh Accounting and RepNtsng by Char￿.e¥ preparing their accounts in accordance with the Financial RepNting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Slalemenl of Recommended Praclice i$$L￿d ￿ 1 April 2005 which is referred b in tho exlanl regulations but has now been wthdrawn. l understand that this has been done in ordèr for financial slalemenls to provide a true and fair view in accordance wlh Generally Accepted Accounbn9 Praclice effectNe lor repo￿n9 periods beginning on or after 1 January 2015. I have complete(I my examination. I confimi that rKJ m8tters have come lo my attention In Connecti￿ wlh the examination giving me cause to bdi&ve that in any material respect. accounting records were not kept in resF*et of the thority as r8quire(I by sectlon 130 of the 2011 A¢t,' or the financpl slalements do not accord with those records.. or the financial $tslemenl$ do not comyy wth the applicable requirements concerning the form and conlenl ol accounts set out in the Charities (A¢￿unIS and Reportsl RegUlati￿S 2008 other Ihan any requirement that the accounts glve a true and fair view which 1$ r￿1 a matter Conwdered as part of an independent examination. I hive no concems and have eome across no other matters in connection wth the examination lo whith attention Shoukl be drawn in thi8 report in order to enable a proper underslanding of the financial statements to be reached. Jonathan Ward- ACA Azets Audit Services Alpha House 4 Greek Street Stockport Cheshlre SK3 8AB United Kingdom Dated.. AMPUTATION FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUAR Y 2022 Unrestrlcted Unro8trOctgd Rostrlcted funds funds funds 2022 2021 2021 Total 2021 Notes Donations and legacies 52,158 40,497 9.825 50.322 Raising funds Charitable 8Ctivf(ie¥ 63,697 S1,786 51,786 Other 200 Total •xp•ndltur• 64.097 51.786 51,786 Gross transfers bets%*en funds Not expendltufe for thè y••rl Net movement In funds 9.825 19.8251 111.9391 11.4641 11.4641 Fund balances at 1 Mwch 2021 61,207 62,671 62.671 Fund balancM at 28 February 2022 49,268 61,207 61,207 The slalemenl of finanaal adivitN?s indudes all gain$ and lo$ses re¢ognised in the ygar. l income and expenditure derive from eMts"nuing actNities. AMPUTATION FOUNDATION BALANCE SHEEr SAT28 FE8RUARY2022 txed agmts angI￿e assets 10 1.781 2,475 Curr•nt 4¥•0ts ash al bank and In haThJ èredltor•: *M￿nts falllng due wFthln on• 11 12.8801 11,8301 Iltst current 8888ts 47.487 58,732 Total lom ¢urr•nt Ilablllt 61207 In¢om• fvnd• Unrestriet•d lund8 49.268 61.207 49,268 61207 Th8 financlal wwe apwrN•d by tho Tru￿￿ on... IlrA Hughos Tru•t•• AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUAR Y 2022 Accountlng pollcles Charlty Infomiatlon The charity 1$ a Charitable Incorporated Org8nis8tion registered under rts consliluliM dated 23 February 2017. Charity infrxma1l￿ on the legal and adminislraiive Informati￿ page. 1.1 Accountlng coftventlon The financial statements have been prepared in accordance the Charivs Constitution, the Charities Act 2011 and 'Accounling and Reporbng by Chartties". Statement of Recommended Practice applicable to charities preparing their accounts in awdance wrth the Finamal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended lor accounliro ￿riodS commenciry from 1 January 20161. The charity is 8 pu￿1¢ 8enefil Entsty as defined by FRS 102. The charty has taken advantage of the PTOV15ion$ in Ihe SORP for charities applying FRS 102 Upd* 8ullth'n 1 not to prepare a Slatemenl of Cash Flows. The financ¢al slalemenls have departed from the Charrties {Accounls and Reportsl Regulations 2008 only lo Ihe exienl required lo provide a liue and lair view. This departure has invc4ved foll¢)wing the Slalemenl ol Recommended Practice for charities applying FRS 102 rather than the version of the Sialemenl of Recommended Practs'ce which is referred lo in the Regulat￿n5 bul which has since been Mlhdrawn. The financial slalemenls are prepared in slerfin9. whith is the fu￿¥nal currency of the charity. Monetary amounts in these financial stalements are rounded to the neare$l £. Th¢ finan￿al statements have been prepared under thè histori￿1 c05t ¢￿ventIon.The principal accounting policies adopted are sel oijt below. 1.2 Golng concern Al the time of approving the financi81 statemenls. th? trustees have 8 reasona￿e eXpg¢tsl￿ln that the charty has 8dequate resourees lo continue in operational existence for the foreseeable future. Thus the IrLk8lees continue lo adopt the goin9 Conr￿ ba*s of occounliTrJ in preparin9 the fin8n&al statements. 1.3 Charltable funds Unrestricted funds are available for Lrne at ￿ di%xetion of the trustees In furtherance of Ihelr eharilablg objectives. Restricle(I fun¢Js are subject lo speeific eonditions by dorK*rs as to how they may be used. Th¢ purp)ses and uses ol the restricted funds a￿ set out In the notes to the financial statements. Endowment lunds are subject to speofic ccThJilions by (lonorn that Ihe caprtal must be maintained by the charity. 1.4 Incom• Income is rets)gnised when the tharity 15 legally entitled to rt after any performan￿ conditions have been met, the amounts can be measured rel￿bly, and il is &￿babIe that Ir￿ome ￿11 be received. Cash donations are recognised on receipt. Other dOnat￿S are reccgnised once the charrty has begn notffied of the donation. unless performatKe condih.ons require deferral of the amount. Income lax recoverable in relation lo dOr￿￿'0n$ received under Gfft or deeds of eoven8nt is reeognised at the lime of the donation. Legacies are ￿Cognised on ￿ceIpt or otherwse rf the charity has been notified of an impending dstribulion, the amount is knovm, and ￿elp1 is expected. If the amount is not known. the legacy is Irealed as a contingent asset. AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2022 Accountlng pollcles {Contlnuedl 1.6 Expenditurè Expenditure is recognised 0￿e there is a legal or construclive obligation to Ir8nsfer ewnomic benefrt lo third party, it 1$ probable that a transfer of eeonorn￿ benefits will be required in settlement, and the amount of the obligation Can be measured reliatAy. Expenditure is Clas￿rIed by aclivity. The costs of each activty are made up of the lotsl of dir￿1 costs and shared costs, including support costs involved in undertaking each aetivrty. Direct costs attribulat4e lo a single 8CtNily 8re allocated direcuy to that aclivty. Shared costs whid) eonlribule lo more than one activity and support costs which 8fe not attr1bUta￿e to a single ath'vity are apportioned be￿een those activit*s on 8 basi$ consislenl wth the use of resources. Central staff cosls are allocated on the basis of lime spent, and depreciation chafges are alloeated on the wrlion of Ihe asset's use. 1.6 Tanglble flxgd o8s•ts Tangible fixed assets are inrtially measured al cost and subsequenlly measur•d al cost or valuation. net ol depreaalion and any impairmenl losses. Depr￿latIOn is recognised so as lo wnte off Ihè ¢0st ¢y valUali￿ of assets less their res￿￿01 values over thelr useful lives on the follo￿n9 bases.. Flxtures and fittings Computers 20% reducing balance 20% re(lucing balance The 9ain or loss arising on the disposal of an asset is determined as the drflerence tye￿en t￿? sale proceeds and the carrying value of the asset. and recognised in the statement of finanryal activitie8. 1.7 Impalmient of fixèd assgts Al each reporting end dale. the charlty reviwJ the carying amounts ol its tangible 83sets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, Ihe recovfjrable amount of the asset is estsmated in cffd¢r to ¢Jetemiine the extent ol the impalrmenl loss lif any). 1.8 Cash and cash equlvalents Cash and ￿$h equivalents indude cash in hand, depogils hekl 41 call with banks, other $hort-lerm IKJuid investments wth original maturities of three months or less, and bank overdrafts Bank overdrafts arg shown wrthin borrowin9s in ￿rrent liabilities. Basic financial assets Basic finanoal assets, which indude debtors and cash and bank balanees, are initially measured at Iransaciion price including transaction costs and are subsequently carriod al amortised cost using the effective interest method unless the arrangement eonslrtutes a financing transaction, where the transaction is measured at the present value ol the future reewpls discounted al a market rate of inleresl. Financial assets dassified as receivabk wilhin one year are not amortised. AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022 Accountlng pollcles (Continued) 8asic Ilnancial liabilities Ba&c financial liabilities, ineluding crèdrtors and bank loans are initially recognised al transaction price unless the arTangemenl constitutes a financing transaction, ￿￿ere the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financaal liabiif(ies classified as payable within one year are not amortised. Debt instruments are sthequentty carried at am0￿'sed cost. using the effectiv8 interest rale method. Trade creditors are obligations to pay for gcods or services that have been acquire(l in the Ordin￿ course ol ¢¥)eralions from suppliers. Amounts payable are dassrfied as current li8bilib.es il payment is due within one year or less. 11 not, they are presented as non-cur￿n1 liabilities. Tiade creditOf$ are recognised inllially 81 transaction pnce and subsequenlty meawred at amortb'sed ￿$1 u%ng the effethv8 interest method. Derncognltlon of financl81 Ilabllltles Financial liabilrties are derecognised when the tharty's ¢￿tradual I)bI￿atiOnS expire or are discharged or cancelled. 1.9 Employee beneflts The cost of any unused holiday enlrtlement is reco9niged In trt p&¥xl in the employee's 8grvicfrs are recetved. Temination knefils a￿ reeognised immedialdy as an oxpense when the charity is demonstrably commltted lo lerminale the employment of an empwètt ￿ to provide lemiinalicffl benefits. Crltlcal accountlng •*tlmat•s and ludg•m•nts In the 8pplicats.on of th¢ ¢harity's &counting polKies, the trustees are required to make judgements, eslimalè$ and assumptions about the carrying amount of assets and liabilities that are not readily apparent from othèr sources. The eslimales and associated assumptions are based on historical expènence and olher factors that are considered lo be relevant. Actual results may drfler from these estsmales. The estimates aThJ undertyirwJ assumptions a￿ reVie￿*d on an ongoing basis. Reviwons lo accounting estimates are r￿ognISed in the period in which the estimate is Tewsed where the revision affects only that period. or in the period of the revisi￿ and futsjre periods vh)ere the revision affects boln current and lulurg Fertods. There are no critiC81 accountin9 estsmates or jLKlgemenls. Oonatlons and lègacS•8 Vnrestrfcted Unreslrieted funds funds Reslricled lund$ Total 2022 2021 2021 2021 Donations and grfts Grants 52,158 40.497 40,497 9,825 9.825 52,158 40,497 9,825 50,322 AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2022 Ralslng funds Unrestrfcted funds Total 2022 2021 Other furKlr8i3iThJ cost5 2C 200 Charltabl• actlvltlgs 2022 2021 Hospllal Llalson Officér Event5 Merchandise Travel & SubsislerKe Donations 36.502 11,913 697 2,109 2,500 30,841 9,437 576 53,721 40,854 Share of support costs Isee note 61 Shore of govemance costs18ee note 61 8,926 1,050 9,882 I,oso 63,697 51,786 10- AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FE8RUARY2022 Support costs Support Govèman¢• costs costs 2022SupF#)rt cosls Govemance osls 2021 Depreaalion T&lecommunicatsons Website Rent Advertising Sundry Insur8nce Office expenses 495 1,350 135 495 1.350 135 369 725 635 4.925 1.387 873 281 687 369 725 635 4.925 1.387 873 281 283 132 283 132 Legal and professional 1.050 1,050 1,050 1,050 8,926 1,050 9,976 9.882 1,050 10,932 Analysed bèiweèn Chorilable activities 8,926 1.050 9,976 9.882 1,050 10,932 Governance costs Indudes the fee for the independent examination of £1,050 (2021.. £1.0501. Trusto None of the Iruslees lor any perso￿ conr*ctèd t1￿mI received any remuneration or ￿nefitS from th¢ charity during the year. Employees There were no employees in year. Other Unrnstrlct funds Total 2022 2021 Nel loss on disposal of tangible fixed assets 200 11 AMPUTATION FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022 10 Tanglble fix•d assets Flxtures and fiitlng8 ompul• Totsl C￿t At 1 March 2021 Disposals 422 2.982 14891 3,404 14891 At 28 Fet*uary 2022 422 2.493 2,915 Dèproclatbon and lrnpalrni•nt Al 1 Maich 2021 Depreciation charged in the year Eliminated in respect of disposals 152 776 441 12891 928 495 12891 Al 28 February 2022 928 1.134 Carrylng amount Al 28 February 2022 218 1,565 1,781 Al 28 February 2021 270 2,205 2,475 11 Credltors: amounts fjlllng du• wlthln one year 2022 2021 Accruals and deferred income 2,880 1,830 12 Relatgd party transactlo There were no disCk)sa￿e related paty transathcffls thtring the year12021- none). 12- ## **Trustee Report** ## **For the year ending 28 February 2022** The Foundation’s work over this period continued to be affected by the ongoing Covid 19 lockdown with plans for reviving on-site working and support to service users being implemented from June 2021. Consequently, the Foundation continued to focus on providing support and activities remotely and a comprehensive programme was developed and delivered via that route. There continued to be significant demand for services which were managed by the Hospital Liaison Officer whose role had re-focused due to the rules preventing hospital visiting. Feasibility work was carried out during the year around two new projects to develop a digital support service to hospitals and to establish a charity shop in the local area. Considerable research and consultation was undertaken to ensure that any decisions were made following a robust and business-like process. Ultimately, the Board decided not to proceed with either venture. The Board of Trustees met on 6 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 at Board meetings.