Charity registration nurnber 1184897 PG CPR ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
PG CPR LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr Lee Morrison Mr Joseph Brown Mr Thomas Ions Charlty number 1184897 Prlnclpal address 8 Castlesteads Way Newcastle un Tyne NE15 6EF Independent 8xamlner Robson LaidlerAccountants Limrted Femwood House Femwc¥)d Road Jesmond Newcastle uwjn Tyne Tyne and ar England NE2 1TJ
PG CPR CONTENTS Page Trustees. report Independent examinerfs report Statement of financial ath"VEties Balance sheet Notes to the financial statement5 7-11
PG CPR TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2023 The trustees present their annual report arKI financial statements for the year ended 31 October 2023. The financial statements have been Pfepared in accordance the a¢¢ounb'ng policies set out in note 1 to the rinancial statements and comply wth the charity's govemiry document, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charib'es preparing their accounts in accordan with the Finanaal Rep¢Jrts"ng Standard awicable in the UK and Republic of Ireland {FRS 1021 leffeclive 1 January 20191" The Associatton was eslablished under a trust deed dated 14 August 2019 and is a wistered charity (No. 11848971 The charity was sel up and registered usiThJ fvnds raised in memory of Paul Gardner. This will remain at the heart of all the charity's objectives in the years lo come_ Oblectlv8s and acuvrtles The objective of the charity is lo advance the health and safety of human lives. p8cL$lartY but not exclusively lo those residing in the North East of England by.. Promoting education and training in the saving of life from cardiac artesl using first aid and CPR techniques and., Improving the availability of lrfe saving equipment induding defibn"IlatOf5 ill the communty. Focus The focus of the charity is lo gradually increase our defibrillalor numters across the North East. Publlc beneflt The Trustees are mindful of the legal requirement that all chariti.es must have eharitsble purposes which are for the public benefit. The Iruslees have paid due regard to guidance issued by the Charity Commission in deading what actimties the charity should undertake. Achiovgments and pefftirniance The trustees have Cornplied with the duty in 5eth.on 17 of the Charities Act 2011 to have due regard lo public benefit guidance published by the commission. We installed another new defibrillaloTS at a local sports clubs. takn.ng our defibrillator count to 13 defibrillators being placed in important locAbons around the North East. Dellverlng our alms We have used some funds lo continue to update our app. 4thich has proven popular with all those who have been introduced to il lo improve awarenes5 of CPR techniques through simple audio-visual demonstrations. 11 also gives Users more inforrnalion about the charity and our efforts to dale. Financlal revlew Al 31 October 2023 the charity had LÈnrestricted ftjnds of £8,36912022- £10,216). This meets the charities objective of having sufficient unrestricted fund to cover at least three months expenditure. The Trustees are working lo maintsin UnStricted ftjnds. The charity had no restricted funds as at 31 October 2023 Rgserves pollcy 11 is the policy of the charty that unStricted fvnds Ithich have not been designated for a specific use should be maintsined al a level equivalent lo between three and &x months expenditure. The trustees consider that reserves al this level will ensure that, in the event of a significant drop in fijnding. they will be able to continue the charitys current activities while consideiatson is given lo ways in which addth'onal fiJnds may be raised.
PG CPR TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Rlsk management The Iruslees have a duty to identify and review the risks to which the charity is exposed and lo ensure appropriate controls are In place lo provide reasonabte assurance against fraud and error. The charity has adopted a risk management strategy. The risk management strategy fomis part of charity's overall internal control structure and corpoiale govemance aangeMentS. The strategy provides definitions of relevant teminology and details responsibilrty and attountsbilrty W71hin the charity. The strategy also describes the management process, induding the idenlifiealion arKI measurement of risks and the main reporb'ng arrangements. Risk appetite is the term used lo determine the amount of risk that is appropriate for the charity. Risks are considered on an individual basis using a risk model lo delennine the impact and likelihood of a potential risk and the appropriate response lo the outcome of measuring each risk. Plans for future pedods To continue lo increase awareness of the Importan of leaming CPR and increase the availability of lrfe saving defibrillators in the communrty. The charity continues to hdd a place dear lo those that knew Paul in his memory. Structure. governance and managernent The charity is controlled by its goveming documerrted. a deed of trust and constitutes a Charitsble Incorporated Organisats'on. The trustees who seNed dursng the year and up lo the dale of signature of the financial statements were.. Mr Lee Morrison Mr Joseph Brown Mr Thomas Ions From time to lime f( is necessary for the charity to recrurt new Tnjstees to replace those that have either resigned during their temi of office, or by way of anticipating planned rets"rements after the completion of a single term. When a vacancy occurs, the Board will detemine the mix of skills and experience needed so as lo ensure a fully functioning team ol Trustees and will seek to identify individuals who appear lo have the qualities and Inte$1 in what the chatty doe5. None of the Iruslees has any beneficial interest in the company. Al of the trustees are members of the company and guarantee to contribute £1 in the event of a wnding up. Oryanlsational structure The Gharily is governed by a Board of Trustees. The Board meets vthen required to deal wrth any specific issues, including issues conceming finance. financial regulations. premises and asset management. Volunteers The charity relies on volunteers and people giviThJ up their bme lo help out. Al Irustees are aware of the reasons the charity has been sel up, and the aims to help the region going forward. Funding Principal fvnding comes from charitable donations from fundraising activiti.es performed on behalf of the charity.
PG CPR TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 The trustees. report was approved by the Board ofTrustees. Mr Joseph Bro Trustso Date.. Iq lekn . ZGZ
PG CPR INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PG CPR I report to the tnjstees on my examinth.on of the fin8ncial statements of PG CPR lthe chantyl forthe year ended 31 October 2023. Responsibilitles and basls of report As the trustees of the charity you a POnSIe for the pp8ration of the finanaal staternents in accordance the requiremenis of the ChartbesAd 2011 lthe 2011 Act). I report in respect ol my examinab.on of thg thaTiVs frnanc3al statemerts camed out und8r sethon 145 of the 2011 Act. In carrying oul my examination I have followed 81 the applicable Ot'rections given by the Charity Commissitx) under secbon 1445llbl of ihe 2011 ACL Independent examlnèr's staternent Your attention 15 dr8wn to the fact that the th8rfty has prepared financial staternents in accordan with Aounts"ng and Reporting by Charib"e5 preparitwJ their accounts in accordance with the Financial Reporting Standard applicablè in the UK and Republic of Ireland IFRS 1021 in Prefere to theAccounting and Reports'ng by Charities.. Ststernent of Recommendecl Pracbce issued M 1 April 2005 whith is feferred to tn the extsnl regulation5 bul has now been wtihdrawn. l undersiand that thi5 has been done in order for financial 5t8ternents to provide a true and faw view in accordanc& wrth Generally AcceptedAccountiThJ Practice effthe for rgpwtsrvj periods InnIng on or after 1 January 2015. I havtr complet&S my examination. I rDnfjmi that no mattws have come to my att8ntii)n in connet11 with the examination giving me cause lo bolieve that in any material respect.. accounting record5 were kept in respect ofthè charty as required by sedion 130 of the 2011 Act,. or the financial 5tsternents do not accord V*Tlh tIK)se records.. OT the financial statements do not wmply the applicable requirements concemirg the fo and content ol accounts set out in the Chariljes IAccoLmts ar Reports) Regulations 2008 other than any requirement that thg accounts give a true and lair ¥thh is rK)t a matter Gonsidered as part ol an indep&nd6nl examination. I have no concem$ and have corne across no other matters in connectson With the examinafion to which attenlion should be drawn in this report in order to enable a proper understanding of the financial staternents to be reached. Micha61 T Moran BA FCA Robson LaldlerAccountsnts Ltmlted Fefflwood House Femwood Road Jesrnond Newcastlg upon Tyne Tyne and Wear NE2 1TJ England
PG CPR STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2023 Unresirlctsd funds 2023 Unrestrictsd funds 2022 Income fr(>m: Dwations and legao 3.610 4,298 Total Income 3,610 4,298 Expendlture on- Charitable activities 5.457 5,797 Total exp8ndlture 5,457 5,797 Net expenditure and movement in funds (1,8471 11.4991 Reconclllatlon of funds= Fund batsnces at 1 NovembÈr 2022 10,216 11,715 Fund balances at 31 October 2023 8.369 10,21e The statement of financial activilies incILe$ al gains and 1089es recoJnised in year. Al Irme arKi expendrtu derive froffl ¢onts"nuing activilie5.
PG CPR BALANCE SHEET ASAT31 OCTOBER 2023 2023 2022 Fixed assets Intangible 85sels 1,820 3.380 Current assets Cash al bank and in hand 6.549 6,836 Net current assets 6.549 6,836 Total assets less current liabilitles 8.369 10.216 The funds of the charlty Unreslricled funds 8,369 10,216 8,369 10.216 i! fcb........ ZC21 The financial slalements were approved by the trustees on ... . ....... Mr Joseph Brown Trustee
PG CPR NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 Accounting policies Charlty Infonnation PG CPR is a Charrtable Incorporated Organisation lthanty number 1184897). The registered office is 21 Lynholm Grove. Newcastle upon Tyne. NE12 9A8. 1.1 Accountlng conventlon The financial slalements have been prepared in accordan with the tharty's trust deed, the Char(ties Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. l°FRS 102.1 and the Charities SORP 'A¢counb'ng and Reporting by Charities Ststement of Recommended Pracli¢e applicable to charrties pParing thwr accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ifeland IFRS 1021" {effecb"ve 1 January 20191. The charity is a PU1C Benefit Entity as defined by FRS 102. The charity has taken advantage of the prowsions in the SORP for charities noi lo prepare a Statanent of Cash Fl¢)ws. The financial ststemen15 are prepared in sterling. which is the funciional currency of the charity. Monetary amounts in these financial slalements are rounded to the nearest £. The financial statements have been prepared urKler the historical cost convention. The prinapal accounting policies adopted are set out below. 1.2 Going concern Al the lime of approving the financial ststements. the Injstees have a reasonable expectation that the ¢harty has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue lo adopt the going concem basis of accounting in preparing the finanaal stslemenls. 1.3 Charftsble funds Unrestricted funds are available for use at the discrth.on of the trustees in fvrtherance of their charitable objectwes. Reslricled funds are subject lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set oul in the notes to the finanryal st*ements. Endowment funds are subject lo specffic conditions by doncKs that Ihe capital musl be maintained by the charity. 1.4 Income Income is recognised when the charsty is legally enlTUed lo it after any perfomance con(Jilions have been met, the amount5 can be measured reliably. and il is probable that income wll be received. Voluntary income received by way of grant5, donations and gifts is included in full in the Statement of Financial Activities when receivable. Grants. where entrtlement is not conditional on the delivery of a specffic perfomance by the eharity, are recognised when the eharity becomes uncondits"onally entiued to the grant. Incoming resources from other trading activities are recognised in fijll in the Statement of Finanaal Activities when receivable.
PG CPR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Aecounting policies Iconllnuedl 1.6 Exp&ndlture Expendrture is recognised once there is 8 legal or conslruclive obligation lo transfer eeonomie benefit to a third party, il is probable that a transfer of economic beneffts will be required in settlement, and the amount ol the obligation can be measured reliably. Expendrture 15 classffied by activity. The costs of each activty are made up of the total of direct costs and shared eosls, including support costs involved in undertaking each acb'vity. Direct msts attribulae to a single actity are allocated directly lo that acts'vity. Shared costs which conlribuie to more than one activity and support costs which are not attributable lo a single activity are apporboned betsveen those activities on a basis consistent with the use of resources. Central stsff costs are allocated on the basis of time spent, and depreciation charges a allocated on the portaon of the assefs use. All expenditure is accounted for on an accwals basis and has been da5sified under headings that aggregate all costs related to the category. Vvhere costs cannot be direcuy attn"buted lo parb"cular headings they have been allocated to aeb"vrties on a basis conslstent th use of the resources. Expenditure indudes any VAT which cannot be fully recovered. and is reported as part of the expenditure lo which it relates.. Expenditure on raising ftjnds comprise the costs ass(Kiated wth obtsining income from other trading aclivilies. Charitable eXpendrtU comprises those costs incurred by the chanty in the delivery of its activities and services tor its beneficiaries. 1.6 Intanglble flxed assets other than goodwill Intangible assets acquired sepaotely from a business are recnISed at cost and are subsequently measured at cost less accumulated amortisation and ac¢xmulated imp8im7ent losses. Amorbsation is reeognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the follng bases= Software straht line over 5 years 1.7 Impalrment of fixed assets At each reporting end date. the charity reviews the carrying amounts of its langible and intangible assets lo determine whether there is any indication that those assets have suffered an impaimienl loss. If any such indication exists, the recoverable amount of the asset is estimated in order lo delemiine the extent of the impaimienl loss Irf any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits held al call with banks. other short-term liquid investments with original maturf(ies of three months or less, and bank overdrafts. Bank overdrafts are shi)wn within borrowings in current liabilib'es. 1.9 Taxation The charity is exempt from tax on its charrtable activities. 1.10 Crodltors and provlsions Creditors and provisions are recognised where the charty has a psent obligab'on arising from a past event that wll probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
PG CPR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Donatlons and legacles Unrestricted Unrestricted funds funds 2023 2022 Donations and gifts 3,610 4.298 ExpendSture on charltable acllvllles Charttable activities Charitable activities 2023 2022 Direct costs Purchase of defibrilator units Ongoing app costs Bank charges Amortisation 3,486 411 3,975 223 39 1.560 1,560 5,457 5.797 Analysls by fund Unrestricted funds 5,457 5.797 Net movement In funds 2023 2022 The nel n70vemenl in funds is stated after chargingl{creditingl= Amortisation of intsngible assets 1.560 1,560 Trustees None of the trustees lor any persons connected wth them) rec*ved any remuneration or benefits from the charty during the year. Employees The average monthly number of employees during Ihe year was.. 2023 Number 2022 Number Total There were no ernployees whose annual remunerth.on wa5 more than £60.000.
PG CPR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Taxatlon The charity is exempt from laxalion on its actiwties baUse all its income is applied for charitable purposes. Intangible fixed a$sgts Softvra Cost Al 1 November 2022 and 31 October 2023 7,800 Amortlsatlon and Impalm)ent At 1 Novernber 2022 Amortisatbon charged for the year 4,420 1,580 At 31 October 2023 5,980 Carrylng amount Al 31 Odober2023 1,820 Al 31 October 2022 3,380 Unrastrlcted funds The unrestricted funds of the charity comprise the unexpended balan5 of donations and grants which are not subject to specific conditions by ¢Jonors and grantors as to how they may be used. These include designated funds which have been sel aside out of unrestricted funds by the trustees for speafic purposes. At1 November 2022 Incoming resources Resources At 31 October èxpended 2023 General funds 10.216 3.610 {5,4571 8,369 Prevlous year: At1 November 2021 Incoming resources Rgsources At 31 October expended 2022 General funds 11,715 4.298 {5,7971 10,216 10-
PG CPR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 10 Analysis of net assèts between funds Unrestricted funds 2023 At 31 October 2023: Intangible fixed asse15 Current as5elsllliabilities) 1,820 6,549 8,369 Unrestrlcted funds 2022 At 31 October 2022- Intangible fixed assets Cufrent assetsllliabililiesl 3.380 6.836 10.216 11