2023-08-31-accounts

I cnrcmsy commlssron I-- roe InoLANo INtr WALKS	I cnrcmsy commlssron I-- roe InoLANo INtr WALKS	I cnrcmsy commlssron I-- roe InoLANo INtr WALKS	The Asbestos	(/(ctime	support	support	Groups'	Groups'	Forum			1183024
				Annual		accounts for the				eriod
			pened stan oa'o			1/9/?022			Ta	oenod	eno dare	31/0/2023
				o
Recommended ceteooriee ny ecbutty				(g	unrestncted tulule			Restricted income funds		Endowment funds		total funds	Pnor year funds
						E					E	E	E
Incoming resaurces	(flote	3)				F01			F02		F03	F04	F05
Income and endowments	Iron.
a d egaces				cr 1			713		9,473			10.186	2	463
harlblt:re acl'4'Iso
Crt er rao ",a.sutras
rl sabre 'a eeraste stool ren ' "can.e				554
War				cge
Tora/				5g			713		9473			10 186	2,463
Resources expended	{Note6)
Eaperunture an:
aa sxg funds				gee
:hantab!e m:utes						1	128					1.128	2	350
5e seor atanar rer o'mgmsa
Cner				5'1
Tora/				51I		'i	128					1,128	2	350
Net Income/(expenditure)		before inyestnlent
gatns/(fosses)				51'	-		415		9.473			9 058		113
Vet gar-. asses, a rresarocts				C14
Net income/(expenditure)							415					9,058		113
Extraordmery items				ete
Transfers between funds				51
Other recognised gains/(lasses):
-8'sard saws . reranatc	cf!a&asset 'orna c acsrsonn rse
urer garne lasses'.
lyef movement fn fundh				co	-		415		9.473			9,058		113
ffeconc!/ladon offunds:
rota funds brought I nw.				C)		5	259					5,259	5.146
Total funds canied forward						4,844						14,317	5,259
1

				!
				Q0Z
				5
				rrs8 rp	Unrestricted funds P5		Reslricted income funds 8	Endowment funds r.		Total this year	Total last tresrf
Fixed assets					F01		F02	F03		F04	F05
Intangible assets			(Note 15)	801
Tangible assets			(Note 14)	802
Heritage assets			(Note 16)	803
Investments			(Note 17)
			Total fixed assets
Current assets
Stocks			(Note 18)	806
Debtors			(Note 19)	807
Investments			(Note 17.4)	S00
Cash et bank and in		hand (Note 24)		800			9,473			14,317		5,259
		7otal current assets					9,473			14,317		5,259
Creditors:	amounts	falling due within
one year	(Note		20)	811
	Net cunenf		assets/(liabilities)	812	4,844		9,473			14,317		5,259
Total assets		less current liabiWies		813			9,473			14,317		5,259
Creditors:	amounts	falling due after one
year	(Note	20)		814
Provisions	for liabilities			815
Total nef assets or liabilities				815	4,844		9,473			14,317		5,259
Funds ofthe Charity
Endowment	funds (Note 27)			817
Restricted	income funds (Note 27)			818
Unrestricted funds				810
Revaluation	reserve			820
			Total funds	821
Signed by one or iwo trustees on behalf of sll the											Date or
trustees					Si	siure			Print	Name	approval
											dd Fmm/
								rfis	E

Nota 2			Accounting polio)as	Accounting polio)as
2.2 I(I)CONE
This sfsndsrd		fistofarxmun	ting	polrcws hss been epplwd by fhe cfisgiy except for limes doted 'No"or 'filfs". Where e ddfemnt			or
addffonel policy has been adapted then this is derailed in dw box below.
Recognifion	ofincome			These are mduded m the Statement of Frnanmal Acsvifins (SCFA) when:
				the chany becomes entitled to the rescv mes,
				rt is mors lnely lhao nai that the trustees will mceive fire resources, and					No	Nia
				the mOneiary valve Can be meaerlred With svflnent reltabikty
				There has been no ofiselbng ofassets and liabilities, or rncoms and expenses, «class refit		red or		Yes	No	hya
Offaeydng				Psrmrtted by the FRS 102SORP or FRS 102
				Grants and donations are only included in lhe SoFA when the general income recognition
Grants snd	donatmns			crttena am mel (510tc 5.12FRS102SORP)
				In the case ofperformance rehted grants, tnmme must only be recognwed to the extent Stat
				ths chesty hss provrdeil the spsdfied gOoda Or serviCee aS enlitlemenl IOthe gmnt oofy occurs
				when the perfonnance related condrtcns are mel (5.16FRS102SORP).
Lsgrrcles				Leganss am rnduded in the SOFA when receipt is probable, that Is.when there has been grant ofprobata, the executcm have estsblrslted that tilere sre sulfiasnl assets m the estate and sny mnd filons attached to the legacy sre either within the control af Ihe c banty or have been met.				CCC3
								Yss	No	Nfs
Gevsrrlrrurrrt		gnrhls		The charily hss received government grants in the reporbng pedod
				Gn Ard recervsble is rndudsd rn rnmms when gwre rs a vsl d declaration from the dcnor.		Any
Tsx mclalms		on donadons		Gift Aid amount remvered on a donagon Is consideced tn be pert ofthat gitt and is treated		as
alii gffls				sn addition to the same fund ss the inwai donation unless the Corer or lne tenne ofthe appmc
				have specfied ctherwrse
				This w only induded m the SoFA once the chsnty hes pmvided the rslaied goods or services or
Contractual	income and			met the performance retried mmditions.
performance		related grants
				Donated goods are measured at fair vekm (ths amount for which Ihe asset could be
				exdlanged) v lace impractlcm to do so
				The cast ofany stock ofgoods donated for dlstritmtmn to benefidarws is deemed ta be the iatr
				value oi' those giyts at the time oftheir recerpt and tl ey am recognrsed on recerpt. In the
				rsporung penod rn whrcfr the stocks are diskibuted, they are recogmsed sssn expense at		tire
				carryrng amount ofthe stacks at drstnbuuon,
				Donated goods fcr resale are measured at farr value on inibal recognaon, whmh is Ihe expected proceeds from sate less the expected ccats otsale, and recognised m 'Income trom other trading activfiiss' mth ihe conesponding stack recogmsed in the balance sheet On fis sale the value ofclock s charged against 'Income tram other trading ackwces' and the proceeds from sale are also recognrsml as 'Income from other trading sctnntiest				(Co Yss No Nre
				Goods donated for orvgcing use by the chsnty am recagnned es tangible fixed assets and
				rnduded m the Sol Ass incomrng msovrcas when receivable
				GNs rn kind for use by Itre dranty are rnrfivded m the soFA as income trom donsuons when
				receivable.
Dsnsted services snd				Donalerl services snd famines era indvded m the soFA when received al the value ofthe		gR		Yes	No	Nia
facilities				to Sre c banty p rondad the value ofIhe grit can be measured relrably.
				Donated services and faolikes that are consumed immediately are rscognsed as mcome		wrih
				an egurvalsnt amount recognmed as an expense under rhe appropriate heeding in the SOFA.
Support costt				The ch arsy has mcurred expe nChture on supporl casts.
								Yes	No	Ius
Vaiuntsar	help			The value of any voiuntary help reonved is not induded In ihe accounts but isdescdbcd trustees' annual rspott	in the
									No	Nls
Income tronr		interest		The rs rnduded in the amounts when receipt is probable snd the amount recmvabls can	be
royalties and		dividends		measured reiiably.
income from		msmbemhip		klembership cubscrlptfons nxmived m the nature ofs gift sre recognised in Donatmns and
slffiscrlptlons				Lsgsoes.
				ksernbershio subscnplions whrch gives a member lhe nahl to buv services nr giber benefit are

	recognnsc es income earned horn uw prcvwioc ofgoods end services as inccrne from clisritade activities
Settlement ofinsurance claims	Insurance derma are only lnduded In the SoFA when the general irrcorne remgnikon criteria sre met (5 10to5 12 FR S 102SORP( and are in dud ad as an item ofulnar income m Ihe SoFA
Investment gains snd
loses'S 2.3 EXPENDITURE	Th s indu des any realised or unreslwed gains or losses on the safe of nveslments and any gain or loss nwulling from revaluing investmsrits io market value at Ihe end cfthe year, AI4D LIABILITIES
Lisblthy rscognltlon	Liabfigies ere recogrused where it is more likely than cot that there na legal or ccnsuucsve obligatnn committing the charity to pay out resources and the amoulil cfthe obigaficn mn be measured with rsamnable certainty.	Yes	No	hye
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs corn pme all coats involving public sccaur fabri ty oi the charity and its compliance with regulation and good pradice.
	Svpporl wmts induds central functions and have been allocated tcacavity crwt categories on a basis consistent wilh the use ofresources, eg alienating properly costs by floor areas or per capite, staff coals by the bme spent a 0oiher costs by thee usage	Yes	Nc	Nfa
Grants with performance condGons	Where the chanty gives a grani vnth comlit ious for its payment being aspscdc level cfserum or culpul Io be provided, such grants are only recognised in the SoFAonce the recipient cfthe grani has prowdsd the specified service or outpitL
Grants payable without performance conditions	Where there are no condsions attacdng io Ihe grani the!erlables the donor chanlyle realuhcally avoid the ixvnmitmenl, a liabihl y for the full funding obligatiori must be recognised	Yes	Nc	Nls
Redundancy coat	The chsnty made o redundancy paymenis dunr g Ihe reporting pared.
Deferred income	No material Item ofdeferred Income has beeri induded in the accounts.	Yea	No	Nre
Creditors	The charily has crscitom which sre meesur d at ssdsmsnl amounts less arty vade discounts
provisions fm gabgides	A liabiiay is measured on recogriihon at its hwtcrlcai cost and then subsequeolly measured at lhe bast cab mate ofths amount required to settle the obligation at the reporting data	Yes	No	N/a
Reste Rnancml instrumenls	The cherity accounts for liasic fin annal instruments on irma l re ocgnilicn ss per paragraph 11,7 FRS102STIRP Subsequent meesuremsnt is as psr paragraphs 11 11to 11 10.FRS102 SORR
2C4ASSETS
Dsbtots	Debtors (includmg trade debtors snd loans receivable) are rr ensured cn initial recognibos al sedsnwnt amount scar any trade discounts or amount advanced by the chatty. Subsequsiifiy, they are measured at ths cash or other consideration expected tc be received.

															Restricieri
														Unresuicted	Income	endowment
														funds	fumfe	funds	Total funds	Prior reer
									Analysis								6	6
Donations		snd	Donations				and	ifls						300			300		763
legacies:			Gift Aid
			L acies
			General		grants pmvided						by government/other
			charities												9473		9,473
			Membemhip				subscriptions				and	sponsomhips
			which are			in substance				donabons				400				1,400
			Donated			oods,		facilities			snd	services
			Other											13			13
													Total	713	9,473		10,186	2,163
Charitable
activities:
			Other
													Total
Other trading
activities:
			Other
													Total
Income from			Interest	income
tnvestments:			Dividend			income
			Rental	and			leasing		income
			Other
													Total
Separate
material	Item
ofincome;
													Total
Other:			Conversion				ofendowment				funds		inta income
			Gain on disposal					of	a tangible			fixed asset held for
			chari	s	own use
			Gain on disposal					of	e programme				related
			investment
			Royalties			from the exploitation						of	intellectual
			props		ri		his
			Other
													Total
TOTAL INCOME														713	9,473		10,186	2,163

Note 6 Analysis ofexpenditure	Note 6 Analysis ofexpenditure	Note 6 Analysis ofexpenditure
				This year					Lastyear
									Restricted
	uhmamcmc			Raalilclad		Endowment		Unrestricted	seams		Eadawmaht
Analysis Expenditure on raising funds:		funda		Ihcoiiairvhrhi		funda	Total funda	funds	fvh4*		tahda	Told funds f
Incurred seeking donations
Incurred seeking legamaa
Incurred seeking grants
Operating membership schemes	and
social logeries
Staging fundraimng events
Total expenditure on raising funds
Expenditure on charitable aciivities:
Website Design 8Maintenance			239				239	478				478
Web Hcsbng							390	260				260
Volunteer Traming								1,032				1,032
Lung Conference Stall 8 Attendance								389				369
Campaigning			86				86
Total expenditure on charitable setlvltiea		1,056					1.056	2,208				2,208
Se arete material Item ofexpense
Total
Other
Bank charges			72				72
Totai other expenditure TOTAL EXPENDITURE			72 1 128				72 1,128	2.282				2,262
Other information:
Anatys is ofexpenditure on charits hie acti		vities			This	ear				Last	year
Activity or programme		Activities undertaken dire		Gnlilt funding of actlvnias		support Costs	Total this year	Acgvitlas iihdaitakah dlmatl	Grant funding of activities		support Coats	TOtal last year
Pubho ahcui iha risks ofasbestos eic cern ai hih alxliit the iiaka ofaabapica Valunteer lrainin Total		1,DD1 86 1,087					1,001 1,087	1,127 49 1,032 2,208				1,127 49 1,032 2,208

Note	24	Cash	at bank and	In hand
							This year	Last year
							9	9
Short	lerm cash investmsnls		(less than 3	months	maturity	date)
Short	terra depOSits
Cash	at bank and on	hend					14,3tr	5,259
Other
Total							14,317	5,259