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 u￿n 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. p8￿cL$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 Un￿Stricted ftjnds.
The charity had no restricted funds as at 31 October 2023
Rgserves pollcy
11 is the policy of the charty that un￿Stricted 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 a￿angeMentS. 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￿ ￿POnSI￿e for the p￿p8ration 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 A￿ounts"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 ¥th￿h 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 incIL￿e$ al gains and 1089es recoJnised in year. Al Ir￿me 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 p￿Paring 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 PU￿1C
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 attribula￿e to a single
acti￿ty 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 rec￿nISed 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 foll￿￿ng bases=
Software
stra￿ht 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 p￿sent 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 b￿aUse 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 balan￿5 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