**CHARITY REGISTRATION NUMBER: 1174543**
# **LONDON ASBESTOS SUPPORT AWARENESS GROUP Unaudited Financial Statements**
**31 March 2022**
## **RMR PARTNERSHIP LLP**
Chartered Accountants 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ
## **LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Financial Statements**
## **Year ended 31 March 2022**
||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**5**|
|Statement of financial activities|**6**|
|Statement of financial position|**7**|
|Statement of cash flows|**8**|
|Notes to the financial statements|**9**|
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
# **Trustees' Annual Report**
## **Year ended 31 March 2022**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
## **Reference and administrative details**
**Registered charity name** LONDON ASBESTOS SUPPORT AWARENESS GROUP **Charity registration number** 1174543 **Principal office** FARTHINGS BRIDLE LANE LOUDWATER RICKMANSWORTH WD3 4JQ
## **The trustees**
DAVID ELLIS OBE CHRISTINE STEPHENS PHILIP LEWIS BELINDA CHADWICK
**Independent examiner**
RMR Partnership LLP 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ
## **Structure, governance and management**
The charity is governed by a constitution adopted on 2 May 2017 amended on 30 August 2017.
Overall management of the charity is the responsibility of the Trustees who are elected under the terms of the constitution.The operational activity is managed and carried out by volunteers and paid staff.
Trustees have been selected from a number of diverse backgrounds including the spouse of a mesothelioma victim and those who have experiences related to the conditions or who have specialist skills and experience needed to strengthen the Board.
**1**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
**Structure, governance and management** _**(continued)**_
## **Risk Management**
The Board of Trustees is responsible for the management of the risks faced by the charity. The Board and its staff identify the potential and actual risks, the nature of the risks, the likelihood and impact of the risks happening, and the measures taken to prevent or manage them. The Trustees review risks formally at Board Meetings as well as discussing and updating risks at more informal governance meetings.
The main risks identified that the charity faces are to:
- Income - which is mitigated by our fundraising strategy, specific targets and consistent reporting to Board of Trustees
- Reputation - competence of our staff - which is mitigated by ensuring all the systems, processes and support are in place to ensure the effective recruitment, maintenance and development of Support Workers and their services
- Internal infrastructure - which is mitigated by continually assessing and evolving the infrastructure as the charity grows, while taking into account the needs for the coming years.
The Trustees continue to assess the effect of a significant financial event on the charity's income and are satisfied that the charity has a suitably robust and diverse range of income streams which will mitigate the risk from such an event. There is also a robust reserves policy.
**2**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
## **Objectives and activities**
The principal objects of the charity are to improve the quality of life for anyone affected by Mesothelioma or other asbestos-related diseases in London and the South East of England by providing independent, practical and emotional holistic support though:
Setting up and running local support groups or working collaboratively with others to set up and run local support groups;
Setting up and running friendship groups for bereaved carers and family members to remember their loved ones and raise funds to support our work;
Conducting home visits and telephone support;
Assisting with benefits claims and government compensation;
Signposting to appropriate health care services and maintaining a list of tested legal service providers for help with civil compensation claims;
Our objects also include advancing the education of health care professionals by providing grants to enable them to attend specialist conferences or events as well as raising awareness within the community of the dangers and impact of exposure to asbestos.
Partnership and collaboration remain key themes of the charity going forward with a focus always on what arrangements best serve our beneficiaries who are the users of our services.
## **Achievements and performance**
During this period our operation recovered gradually from the impacts of Covid-19 and our ability to deliver services has been largely reinstated. Our Support Workers and Service Manager have continued to do all possible to restore services as the constraints eased. However, and quite understandably, we experienced for some time patients and carers not wanting to put themselves to any measure of risk. We have been happy throughout to deliver our services in whatever way best suits the needs of each patient individually and our commitment to do that continues. During the period we have continued to operate a free helpline service for victims or their families to access our services immediately on diagnosis or at any other time after. Our team of Support Workers have given one-toone independent support and assistance to an ever growing number of victims, family members and carers by face-to-face, in groups, by zoom or by phone. Our monthly support group programme in Dagenham, Canterbury, Rainham, Sheppey, Tunbridge Wells ,Surrey and London is growing in use again. Support group meetings continue to be held by zoom where convenient for the patients and carers.
The level of donations continue to hold good despite the difficulties over the past few years and we continue planning to increase fund raising events and other activities to help grow our capacity to develop and increase our services.
We are most grateful to our Support Workers and our Service Manager for their dedication and commitment and also for their professional and innovative approach in making sure quality services are delivered to those who need them.
**3**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
## **Financial review**
A deficit of £6,877 for the year ended 31 March 2022 It was generated by incoming resources totalling £177,628 for the period and resources expended £184,505. This deficit goes against to the unrestricted reserve fund the Trustees have set in accordance with their agreed reserve policy - this policy is designed to ensure that sufficient reserves are held for the purpose for ensuring the continuation of the services of the charity to the benefit of the users of our services.
The reserves policy in particular ensures the charity has the ability to withstand any unforeseen drops in income and sufficient free reserves are held for that purpose. The Board's policy with regard to free reserves has been to set a target for such reserves to equal approximately up to six months.
## **Reserves Policy**
The reserves policy in particular ensures the charity has the ability to withstand any unforeseen drops in income and sufficient free reserves are held for that purpose.
The Board's policy with regard to free reserves has been to set a target for such reserves to equal approximately six months.
## **Public benefit**
In setting our objectives and planning future activities the Trustees have given careful consideration to the Charity Commission's general guidelines on public benefit. The Charity aims to provide for the benefit of the communities in the areas of Greater London and The South East of England, practical and emotional support services with the object of improving the quality of life of anyone affected by mesothelioma or other asbestos related diseases.
The trustees' annual report was approved on 24 January 2023 and signed on behalf of the board of trustees by:
DAVID ELLIS OBE Trustee and Chairman
**4**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Independent Examiner's Report to the Trustees of LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Year ended 31 March 2022**
I report to the trustees on my examination of the financial statements of LONDON ASBESTOS SUPPORT AWARENESS GROUP ('the charity') for the year ended 31 March 2022.
## **Responsibilities and basis of report**
The trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission
- under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **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 financial statements do not accord with those records; or
3. the financial statements 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.
RMR Partnership LLP
Independent Examiner
3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ
24 January 2023
**5**
## **LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Statement of Financial Activities**
## **Year ended 31 March 2022**
||||**2022**||2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|177,628|–|177,628|204,977|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total income**||177,628|–|177,628|204,977|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of raising donations and||||||
|legacies|**5**|696|–|696|–|
|Expenditure on charitable activities|**6,7**|183,809|–|183,809|158,522|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total expenditure**||184,505|–|184,505|158,522|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net (expenditure)/income and net**||||||
|**movement in funds**||(6,877)|–|(6,877)|46,455|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Reconciliation of funds**||||||
|Total funds brought forward||117,398|44,436|161,834|115,379|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total funds carried forward**||110,521|44,436|154,957|161,834|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 9 to 16 form part of these financial statements.**
**6**
## **LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Statement of Financial Position**
## **31 March 2022**
|||**2022**|2021|
|---|---|---|---|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**13**|9,072|10,329|
|**Current assets**||||
|Cash at bank and in hand||150,407|154,576|
|**Creditors: amounts falling due within one year**|**14**|4,522|3,071|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net current assets**||145,885|151,505|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total assets less current liabilities**||154,957|161,834|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**||154,957|161,834|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Funds of the charity**||||
|Restricted funds||44,436|44,436|
|Unrestricted funds||110,521|117,398|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total charity funds**|**16**|154,957
৶৶৶৶৶৶৶৶৶|161,834
৶৶৶৶৶৶৶৶৶|
These financial statements were approved by the board of trustees and authorised for issue on 24 January 2023, and are signed on behalf of the board by:
DAVID ELLIS OBE Trustee and Chairman
**The notes on pages 9 to 16 form part of these financial statements.**
**7**
## **LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Statement of Cash Flows**
## **Year ended 31 March 2022**
||**2022**|2021|
|---|---|---|
||**£**|£|
|**Cash flows from operating activities**|||
|Net (expenditure)/income|(6,877)|46,455|
|_Adjustments for:_|||
|Depreciation of tangible fixed assets|2,228|285|
|Interest payable and similar charges|130|660|
|Accrued income|–|(3,330)|
|_Changes in:_|||
|Trade and other debtors|–|5,250|
|Trade and other creditors|1,451|(21,313)|
||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|Cash generated from operations|(3,068)|28,007|
|Interest paid|(130)|(660)|
||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|Net cash (used in)/from operating activities|(3,198)|27,347|
||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Cash flows from investing activities**|||
|Purchase of tangible assets|(971)|(10,614)|
||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|Net cash used in investing activities|(971)|(10,614)|
||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Net (decrease)/increase in cash and cash equivalents**|(4,169)|16,733|
|**Cash and cash equivalents at beginning of year**|154,576|137,843|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Cash and cash equivalents at end of year**|150,407|154,576|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
**The notes on pages 9 to 16 form part of these financial statements.**
**8**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Notes to the Financial Statements**
## **Year ended 31 March 2022**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is FARTHINGS, BRIDLE LANE, LOUDWATER, RICKMANSWORTH, WD3 4JQ.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
The financial statements are prepared, on a going concern basis, under the historical cost convention as modified by the revaluation of freehold land and buildings and fixed asset investments.
The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements and have reviewed cash flow forecasts and budgets in performing this review.
The Trustees have considered the effect of the Covid-19 outbreak and consider that the outbreak is likely to cause a significant disruption to the Charity's business. However, the Trustees are confident that the Charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
**9**
## **LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
**3. Accounting policies** _**(continued)**_
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
**10**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
**3. Accounting policies** _**(continued)**_
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - 20% reducing balance
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
**11**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Impairment of fixed assets** _**(continued)**_
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
**12**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Defined contribution plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
## **4. Donations and legacies**
|||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|
|||Funds|Funds|**2022**|
|||£|£|**£**|
|**Donations**|||||
|Donations||177,628|–|177,628|
|**Grants**|||||
|Grants - CJRS||–|–|–|
|Grants - National lottery covid response||–|–|–|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||177,628|–|177,628|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|||£|£|£|
|**Donations**|||||
|Donations||186,874|–|186,874|
|**Grants**|||||
|Grants - CJRS||9,157|–|9,157|
|Grants - National lottery covid response||–|8,946|8,946|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||196,031|8,946|204,977|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Costs of raising donations and legacies**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2022**|Funds|2021|
||£|**£**|£|£|
|Costs of raising donations and legacies|||||
|- Donations|696|696|–|–|
||৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶|
## **5. Costs of raising donations and legacies**
**13**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **6. Expenditure on charitable activities by fund type**
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2022**|Funds|2021|
|||£|**£**|£|£|
||Support costs|183,809|183,809|158,522|158,522|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**7.**|**Expenditure on charitable activities by activity type**|||||
|||||**Total funds**|Total fund|
||||Support costs|**2022**|2021|
||||£|**£**|£|
||Charitable activity||181,889|181,889|156,603|
||Governance costs||1,920|1,920|1,919|
||||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||||183,809|183,809|158,522|
||||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**8.**|**Analysis of support costs**|||||
|||Analysis of|Analysis of|||
|||support costs|support costs|||
|||activity 1|activity 2|**Total 2022**|Total 2021|
|||£|£|**£**|£|
||Staff costs|138,317|2,558|140,875|116,553|
||Premises|722|–|722|939|
||Communications and IT|7,631|–|7,631|11,213|
||General office|12,689|–|12,689|12,070|
||Finance costs|130|–|130|660|
||Governance costs|1,920|–|1,920|1,920|
||Support costs - Travel, Professional|||||
||and Other admin expenses|17,614|–|17,614|14,882|
||Support costs - Depreciation|2,228|–|2,228|285|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||181,251|2,558|183,809|158,522|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**9.**|**Net (expenditure)/income**|||||
||Net (expenditure)/income is stated after charging/(crediting):|||||
|||||**2022**|2021|
|||||**£**|£|
||Depreciation of tangible fixed assets|||2,228|285|
|||||৶৶৶৶৶৶৶|৶৶৶৶|
|**10.**|**Independent examination fees**|||||
|||||**2022**|2021|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||1,920|1,920|
|||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
**14**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **11. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2022**|2021|
|---|---|---|
||**£**|£|
|Wages and salaries|128,481|108,894|
|Social security costs|5,433|5,086|
|Employer contributions to pension plans|2,194|893|
|Other employee benefits|2,209|1,680|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||138,317|116,553|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
The average head count of employees during the year was 7 (2021: 5). The average number of full-time equivalent employees during the year is analysed as follows:
||**2022**|2021|
|---|---|---|
||**No.**|No.|
|Number of staff|7|5|
||৶৶৶৶|৶৶৶৶|
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
## **12. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees
## **13. Tangible fixed assets**
||||**Equipment**|
|---|---|---|---|
||||**£**|
||**Cost**|||
||At 1 April 2021||10,614|
||Additions||971|
||||ৄৄৄৄৄৄৄৄ|
||**At 31 March 2022**||11,585|
||||৶৶৶৶৶৶৶৶|
||**Depreciation**|||
||At 1 April 2021||285|
||Charge for the year||2,228|
||||ৄৄৄৄৄৄৄৄ|
||**At 31 March 2022**||2,513|
||||৶৶৶৶৶৶৶৶|
||**Carrying amount**|||
||**At 31 March 2022**||9,072|
||||৶৶৶৶৶৶৶৶|
||At 31 March 2021||10,329|
||||৶৶৶৶৶৶৶৶|
|**14.**|**Creditors:** **amounts falling due within one year**|||
|||**2022**|2021|
|||**£**|£|
||Accruals and deferred income|1,920|1,920|
||Social security and other taxes|2,602|1,151|
|||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
|||4,522|3,071|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
**15**
**LONDON ASBESTOS SUPPORT AWARENESS GROUP**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **15. Pensions and other post retirement benefits**
## **Defined contribution plans**
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,194 (2021: £893).
## **16. Analysis of charitable funds**
## **Unrestricted funds**
||||||**At**|
|---|---|---|---|---|---|
||At|||**31**|**March 202**|
||1 April 2021|Income|Expenditure|Transfers|**2**|
||£|£|£|£|£|
|General funds|117,398|177,628|(184,505)|–|110,521|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||||||At|
||At|||31|March 202|
||1 April 2020|Income|Expenditure|Transfers|1|
||£|£|£|£|£|
|General funds|73,379|196,031|(158,522)|6,510|117,398|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Restricted funds**||||||
||||||**At**|
||At|||**31**|**March 202**|
||1 April 2021|Income|Expenditure|Transfers|**2**|
||£|£|£|£|£|
|Restricted Fund 1 - desc||||||
|in a/cs|44,436|–|–|–|44,436|
||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|
||||||At|
||At|||31|March 202|
||1 April 2020|Income|Expenditure|Transfers|1|
||£|£|£|£|£|
|Restricted Fund 1 - desc||||||
|in a/cs|42,000|8,946|–|(6,510)|44,436|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
## **17. Analysis of changes in net debt**
||||||**At**|
|---|---|---|---|---|---|
||At|1|Apr 2021|Cash flows|**31 Mar 2022**|
||||£|£|**£**|
|Cash at bank and in hand|||154,576|(4,169)|150,407|
||||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
**16**