REGISTERED CHARITY NUMBER: 1188365
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2021
for
ADHD UK
Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
ADHD UK
Contents of the Financial Statements for the Year Ended 31 December 2021
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 13 |
| Detailed Statement of Financial Activities | 14 to 15 |
ADHD UK
Report of the Trustees
for the Year Ended 31 December 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
We help those affected by ADHD thrive. We are on a mission to change what it means to have ADHD in the UK.
We have 5 main goals:
-
Information: To provide accurate, pertinent, quality information for people with ADHD, their carers and medical professionals.
-
Support: To provide emotional and informational support for people with ADHD and their carers via telephone, email, social media and support groups.
-
Research: Undertaking or funding research that will have a meaningful positive impact on those affected by ADHD
-
Advocacy: Advocating for those with ADHD within Employment, Education, Government and Healthcare.
-
Awareness: To raise awareness and understanding. Changing perceptions to remove any stigma and discrimination of those with ADHD.
Significant activities
Support Groups
We provide free peer-to-peer support groups throughout the month for those affected by ADHD. With the help of ADHD coaches and therapists, we provide trusted and meaningful support to all those who need it. In order to reach as many people as possible, these groups are held online.
Community
We manage a fast growing Facebook community where people can connect with and learn from other people affected by ADHD. We ensure the information shared is accurate and safe, so that all who use the community can increase their understanding of ADHD for their benefit.
ADHD Screener
We have an adult ADHD screener available for download on our website which people can use to give an indication of whether they might have ADHD and would therefore benefit from further clinical analysis. This screener was created by experts at Harvard University using the WHO Composite International Diagnostic in response to the widely considered viewpoint that adult ADHD is under-diagnosed, meaning people with the condition are not getting the help they need. This screener was completed over 45,000 times in 2021.
Page 1
ADHD UK
for the Year Ended 31 December 2021
Report of the Trustees
ACHIEVEMENT AND PERFORMANCE Charitable activities
Our main achievements of this period were:
-
Being able to fulfil many of our main goals and do so for everyone as we provide everything on a donate-if-you-can basis. For example, our support groups are free. ADHD support in the UK tends to be hard to attain and costly, and these support groups will inevitably positively impact those with ADHD (diagnosed or not) who otherwise wouldn't be able to access support.
-
Managing Facebook groups dedicated to ADHD support and information means people's understanding of the condition will increase, contributing to our goals of awareness and understanding. Our main Facebook group membership grew significantly since its launch and we now reach and raise awareness for over 14,000 more people. These groups continue to grow.
-
ADHD UK provides accurate and important information, raising awareness of ADHD. We continue to develop our website to provide high quality, relevant information and we now have over 20,000 people visit our website per month.
-
Having access to an adult ADHD screener on our website means that people can get an indication of whether they have ADHD. This will result in some clarity for those waiting for a diagnosis, which can take many years. The screener was downloaded from our website over 45,000 times in 2021.
5.
FINANCIAL REVIEW
Financial position
This was ADHD UK's second year and it has grown substantially in terms of its income, but also in the support it has been able to provide to those who suffer from ADHD.
The Charity has been substantially reliant on donations from the public, receiving donations of £46,350 during 2021 (£1,861 - 2020). In addition, ADHD UK received funds of £3,493 from merchandise sales during 2021 (nil - 2020), giving total combined income of £49,843 for the year (£1,861 - 2020). The Charity does not receive any funds from the Government.
As the Charity has grown, so has its expenditure. It has started to provide educational and support services as part of its charitable activities. Total expenditure on charitable activities in 2021 was £4,570 (nil - 2020). It has also invested in advertising its presence and promotion of fundraising activities; these costs amounted to £3,841 during 2021 (£108 - 2020).
During 2021, ADHD UK took on its first employee to help with the day to day running of the Charity, providing services to sufferers.
Total expenditure for 2021 was £15,854 (£484 -2020).
ADHD UK continues to grow and increase its reach and scope of services that it provides.
Reserves policy
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately two months of unrestricted charitable expenditure.
Page 2
ADHD UK
Report of the Trustees
for the Year Ended 31 December 2021
FUTURE PLANS
-
Expand our existing support services. This will include making more specific support groups such as ADHD and Women, ADHD and Autism, and ADHD Couples. We hope to have upwards of 30 support groups per month at the end of next year, all with the help of ADHD coaches, therapists and experts.
-
Launch the ADHD UK Marketplace where people affected by ADHD can find trusted services that truly make a difference, which will contribute to our goal of helping people with ADHD thrive. These services will include life-coaches, assessment providers, and workshops. Having all different types of services listed in one place will be hugely beneficial to people with ADHD.
-
We hope to sponsor research into the relationship between ADHD and Suicide Risk. There is evidence that there is a strong correlation between ADHD and suicide risk, so more understanding on this is essential for then being able to make a positive change.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
ADHD UK is a Charitable Incorporated Organisation (CIO), governed according to its constitution dated 5 March 2020.
Recruitment and appointment of new trustees
Trustees are appointed by member vote. The board of trustees regularly reviews the skills and experience of members to ensure that, as the legal and operational backbone of the charity, the board is as strong as possible.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1188365
Principal address
11 Palace Court Westminster London W2 4LP
Trustees
H G C Shelford Dr M R Davie Ms J Roberts (appointed 9.6.21)
Independent Examiner
Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
Page 3
ADHD UK
Report of the Trustees
for the Year Ended 31 December 2021
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Approved by order of the board of trustees on 28 October 2022 and signed on its behalf by:
H G C Shelford - Trustee / Chairperson
Page 4
Independent Examiner's Report to the Trustees of ADHD UK
Independent examiner's report to the trustees of ADHD UK
I report to the charity trustees on my examination of the accounts of ADHD UK (the Trust) for the year ended 31 December 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts 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.
John Cordner Association of Chartered Certified Accountants Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
27 October 2022
Page 5
ADHD UK
Statement of Financial Activities
for the Year Ended 31 December 2021
| Period | |||
|---|---|---|---|
| 5.3.20 | |||
| Year Ended | to | ||
| 31.12.21 | 31.12.20 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 2 | 46,350 | 1,861 |
| Other trading activities | 3 | 3,493 | - |
| Total | 49,843 | 1,861 | |
| EXPENDITURE ON | |||
| Raising funds | 4 | 4,017 | 410 |
| Charitable activities | 5 | ||
| Educational activities | 1,250 | - | |
| Support costs | 1,480 | - | |
| Charitable contributions | 1,840 | - | |
| Other | 7 | 7,267 | 74 |
| Total | 15,854 | 484 | |
| NET INCOME | 33,989 | 1,377 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 1,377 | - | |
| TOTAL FUNDS CARRIED FORWARD | 35,366 | 1,377 |
The notes form part of these financial statements
Page 6
ADHD UK
Balance Sheet
31 December 2021
| 31.12.21 | 31.12.20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 10 | 1,108 | - |
| CURRENT ASSETS | |||
| Cash at bank | 35,636 | 1,546 | |
| CREDITORS | |||
| Amounts falling due within one year | 11 | (1,378) | (169) |
| NET CURRENT ASSETS | 34,258 | 1,377 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 35,366 | 1,377 | |
| NET ASSETS | 35,366 | 1,377 | |
| FUNDS | 12 | ||
| Unrestricted funds | 35,366 | 1,377 | |
| TOTAL FUNDS | 35,366 | 1,377 |
The financial statements were approved by the Board of Trustees and authorised for issue on 26 October 2022 and were signed on its behalf by:
H G C Shelford - Trustee
The notes form part of these financial statements
Page 7
ADHD UK
Notes to the Financial Statements for the Year Ended 31 December 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 8
continued...
ADHD UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
2. DONATIONS AND LEGACIES
| 2. | DONATIONS AND LEGACIES | ||
|---|---|---|---|
| Period | |||
| 5.3.20 | |||
| Year Ended | to | ||
| 31.12.21 | 31.12.20 | ||
| £ | £ | ||
| Donations | 46,350 | 1,861 | |
| 3. | OTHER TRADING ACTIVITIES | ||
| Period | |||
| 5.3.20 | |||
| Year Ended | to | ||
| 31.12.21 | 31.12.20 | ||
| £ | £ | ||
| Shop income | 3,493 | - | |
| 4. | RAISING FUNDS | ||
| Raising donations and legacies | |||
| Period | |||
| 5.3.20 | |||
| Year Ended | to | ||
| 31.12.21 | 31.12.20 | ||
| £ | £ | ||
| Sundries | - | 108 | |
| Just Giving costs | 180 | - | |
| Advertising | 2,118 | - | |
| Fundraising events | 750 | - | |
| IT Expenditure | 793 | - | |
| 3,841 | 108 | ||
| Other trading activities | |||
| Period | |||
| 5.3.20 | |||
| Year Ended | to | ||
| 31.12.21 | 31.12.20 | ||
| £ | £ | ||
| Purchases | 176 | 302 | |
| Aggregate amounts | 4,017 | 410 |
Page 9
continued...
ADHD UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
5. CHARITABLE ACTIVITIES COSTS
| CHARITABLE ACTIVITIES COSTS | ||||
|---|---|---|---|---|
| Direct | ||||
| Costs | (see | |||
| note | 6) | |||
| £ | ||||
| Educational activities | 1,250 | |||
| Support costs | 1,480 | |||
| Charitable contributions | 1,840 | |||
| 4,570 | ||||
| DIRECT COSTS OF CHARITABLE ACTIVITIES | ||||
| Period | ||||
| 5.3.20 | ||||
| Year Ended | to | |||
| 31.12.21 | 31.12.20 | |||
| £ | £ | |||
| Staff costs | 1,480 | - | ||
| Training | 1,250 | - | ||
| Charitable contributions | 1,840 | - | ||
| 4,570 | - | |||
| OTHER | ||||
| Period | ||||
| 5.3.20 | ||||
| Year Ended | to | |||
| 31.12.21 | 31.12.20 | |||
| £ | £ | |||
| Staff costs | 986 | - | ||
| IT Expenditure | 436 | - | ||
| Staff recruitment costs | 570 | - | ||
| Sundry expenses | 28 | - | ||
| Printing and stationery | 39 | 54 | ||
| Postage | 11 | - | ||
| Travel and subsistence | 89 | - | ||
| Rent | 3,108 | - | ||
| Bank charges | 96 | 20 | ||
| Other legal and professional | 574 | - | ||
| Depreciation | 90 | - | ||
| Support costs | 1,240 | - | ||
| 7,267 | 74 |
6. DIRECT COSTS OF CHARITABLE ACTIVITIES
7. OTHER
Page 10
continued...
ADHD UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the period ended 31 December 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2021 nor for the period ended 31 December 2020.
9. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Period | ||
| 5.3.20 | ||
| Year Ended | to | |
| 31.12.21 | 31.12.20 | |
| £ | £ | |
| Wages and salaries | 2,466 | - |
| 2,466 | - |
The average monthly number of employees during the year was as follows:
| Period | |
|---|---|
| 5.3.20 | |
| Year Ended | to |
| 31.12.21 | 31.12.20 |
No employees received emoluments in excess of £60,000.
10. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Computer | |
| equipment | |
| £ | |
| COST | |
| Additions | 1,198 |
| DEPRECIATION | |
| Charge for year | 90 |
| NET BOOK VALUE | |
| At 31 December 2021 | 1,108 |
| At 31 December 2020 | - |
Page 11
continued...
ADHD UK
| Notes | to the Financial Statements-continued | |||
|---|---|---|---|---|
| for the Year Ended 31 December 2021 | ||||
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.21 | 31.12.20 | |||
| £ | £ | |||
| Taxation and social security | 138 | - | ||
| Other creditors | 1,240 | 169 | ||
| 1,378 | 169 | |||
| 12. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.1.21 | in funds | 31.12.21 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 1,377 | 33,989 | 35,366 | |
| TOTAL FUNDS | 1,377 | 33,989 | 35,366 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 49,843 | (15,854) | 33,989 | |
| TOTAL FUNDS | 49,843 | (15,854) | 33,989 | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| in funds | 31.12.20 | |||
| £ | £ | |||
| Unrestricted funds | ||||
| General fund | 1,377 | 1,377 | ||
| TOTAL FUNDS | 1,377 | 1,377 |
Page 12
continued...
ADHD UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,861 | (484) | 1,377 |
| TOTAL FUNDS | 1,861 | (484) | 1,377 |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2021.
Page 13
ADHD UK
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 December 2021 | |||
| Period | |||
| 5.3.20 | |||
| Year Ended | to | ||
| 31.12.21 | 31.12.20 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 46,350 | 1,861 | |
| Other trading activities | |||
| Shop income | 3,493 | - | |
| Total incoming resources | 49,843 | 1,861 | |
| EXPENDITURE | |||
| Raising donations and legacies | |||
| Sundries | - | 108 | |
| Just Giving costs | 180 | - | |
| Advertising | 2,118 | - | |
| Fundraising events | 750 | - | |
| IT Expenditure | 793 | - | |
| 3,841 | 108 | ||
| Other trading activities | |||
| Purchases | 176 | 302 | |
| Charitable activities | |||
| Wages | 1,480 | - | |
| Training | 1,250 | - | |
| Charitable contributions | 1,840 | - | |
| 4,570 | - | ||
| Other | |||
| Wages | 986 | - | |
| IT Expenditure | 436 | - | |
| Staff recruitment costs | 570 | - | |
| Sundry expenses | 28 | - | |
| Printing and stationery | 39 | 54 | |
| Postage | 11 | - | |
| Travel and subsistence | 89 | - | |
| Carried forward | 2,159 | 54 |
This page does not form part of the statutory financial statements
Page 14
ADHD UK
Detailed Statement of Financial Activities
for the Year Ended 31 December 2021
| Detailed Statement of Financial Activities for the Year Ended 31 December 2021 |
||
|---|---|---|
| Period | ||
| 5.3.20 | ||
| Year Ended | to | |
| 31.12.21 | 31.12.20 | |
| £ | £ | |
| Other | ||
| Brought forward | 2,159 | 54 |
| Rent | 3,108 | - |
| Bank charges | 96 | 20 |
| Other legal and professional | 574 | - |
| Computer equipment | 90 | - |
| 6,027 | 74 | |
| Support costs | ||
| Governance costs | ||
| Bookkeeping fees | 280 | - |
| Independent examiner's fee | 960 | - |
| 1,240 | - | |
| Total resources expended | 15,854 | 484 |
| Net income | 33,989 | 1,377 |
This page does not form part of the statutory financial statements
Page 15