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cnrcmsy commlssron
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roe InoLANo INtr WALKS|I
cnrcmsy commlssron
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roe InoLANo INtr WALKS|I
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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| ## ## ## ## ##