REGISTERED CHARITY NUMBER: 1188365
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st December 2023
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 31st December 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 16 |
| Detailed Statement of Financial Activities | 17 to 18 |
ADHD UK
Report of the Trustees
for the Year Ended 31st December 2023
The trustees present their report with the financial statements of the charity for the year ended 31st December 2023. 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:
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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.
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Research: Undertaking or funding research that will have a meaningful positive impact on those affected by ADHD
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Advocacy: Advocating for those with ADHD within Employment, Education, Government and Healthcare.
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Awareness: To raise awareness and understanding. Changing perceptions to remove any stigma and discrimination of those with ADHD.
Page 1
ADHD UK
for the Year Ended 31st December 2023
Report of the Trustees
OBJECTIVES AND ACTIVITIES Significant activities
Support Groups
We provide free (with the option to donate) 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.. We strongly believe in reducing financial barriers between those with the condition and information that can help them. Therefore, to reach as many people as possible, these groups are held online and are provided at on a free-but-donate-if-you-can model.
Community
We continue to have fast growing online communities. In particular our Facebook community allows people to connect with and learn from other people affected by ADHD. We have a substantial and active volunteer moderation team to whom we are very grateful. They work hard to ensure the community remains a safe and positive one.
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 the World Health Organisation alongside the Workgroup on Adult ADHD 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 is trusted and is in line with the diagnosis criteria for adult ADHD. We have now provided the ability to download a PDF of your screener results so that you can take it to your GP should you need to.
Employer Support Services
We provide workplace presentations and management training to help employers best support their staff regarding ADHD. We also have a free ADHD workplace welfare pack to be used to support staff members with ADHD.
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ADHD UK
for the Year Ended 31st December 2023
Report of the Trustees
ACHIEVEMENT AND PERFORMANCE Charitable activities
Our main achievements of this period were:
Second Global Conference
We held our second global conference. Which was again the world's biggest ADHD conference. We saw registrations of circa 6000 people from nearly 100 countries The aim of the conference was to share the best of global learning on ADHD with the maximum number of people benefiting. It was therefore free to attend, with all donations being split between the participating ADHD charities. Videos of the different segments of the conference are available to everyone for free on YouTube.
Website Information
We continued to expand the amount of information available to people on our website We are constantly looking to increase the amount of quality information we have. We do defer to quality rather than quantity. We have also added a "Give feedback on this page" link at the bottom of every single page to allow for community feedback and ensure our site and information is always the best it can be. The use of the website continues to grow exponentially, which has in particular meant server costs becoming significant for us.
Media
We continue to be regularly featured in UK Media helping to raise the profile of ADHD in the UK. We are often asked to provide background and supporting information, as well as interviews and commentary. We have appeared in media pieces from organisations such as BBC, ITN, the Guardian, BBC, Sky News and many more.
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ADHD UK
Report of the Trustees
for the Year Ended 31st December 2023
FINANCIAL REVIEW
Financial position
ADHD UK has again experienced significant growth in its third year both in terms of income generated but importantly 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 £245,558 during 2023 (£110,716 - 2022). In addition, ADHD UK received funds of £6,041 from merchandise sales during 2023 (£11,660 - 2022). Investment income received in 2023 was £64 (£20 - 2022). The combined total income was £251,663 for the year (£122,396 - 2022).
As the Charity grows, it has continued to expend resources on charitable activities. During 2023 it expanded its educational and coaching activities as well focusing more of its energies on support activities.
In addition, day to day running costs have also grown, the most significant of which were the staff and IT costs. During 2023, the charity spent a combined £94,114 across its various activities on staff costs (£43,845 - 2022) and £25,484 on IT expenditure (£10,609 - 2022). This enabled the Charity to provide greater support and provide better awareness of ADHD UK and its activities.
Fundraising costs incurred in the year were £64,153 (£38,503 - 2022), of which £37,747 was staff costs (£20,278 - 2022).
Total expenditure on charitable activities in 2023 was £30,762 (£43,988- 2022). The reduction in expenditure was mainly due to the research grant made to the University of Glasgow in 2022 of £36,500, there being no comparable grant made in 2023. Overall expenditure in 2023 was £228,757 (£140,636 - 2022).
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 six months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that there are sufficient funds available to cover support and governance costs.
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
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ADHD UK
Report of the Trustees
for the Year Ended 31st December 2023
Principal address
49 Greek Street Westminster London W1D 4EG
Trustees
Dr M R Davie N Mankey (appointed 1.7.23) Mrs C Thomas (resigned 30.6.23)
Independent Examiner
Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
Bankers
CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Approved by order of the board of trustees on 22nd October 2024 and signed on its behalf by:
N Mankey - Trustee
Page 5
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 31st December 2023.
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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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
Hammond & Co 74 Blandford Road Corfe Mullen Wimborne Dorset BH21 3HQ
24th October 2024
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ADHD UK
Statement of Financial Activities
for the Year Ended 31st December 2023
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds 5 Charitable activities 6 Raising funds from donations and legacies Educational activities Support costs Charitable contributions Research funding Coaching sessions Other 8 Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
31.12.23 Unrestricted fund £ 245,558 6,041 64 251,663 64,153 8 3,998 17,138 - - 9,618 133,842 228,757 22,906 17,126 40,032 |
31.12.22 Total funds £ 110,716 11,660 20 122,396 38,503 1,083 961 - 5,444 36,500 - 58,145 140,636 (18,240) 35,366 17,126 |
|---|---|---|
The notes form part of these financial statements
Page 7
ADHD UK
Balance Sheet 31st December 2023
| 31.12.23 | 31.12.22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 10 | 4,510 | 6,407 |
| CURRENT ASSETS | |||
| Stocks | 11 | 423 | 551 |
| Debtors | 12 | 5,370 | - |
| Cash at bank | 31,602 | 14,771 | |
| 37,395 | 15,322 | ||
| CREDITORS | |||
| Amounts falling due within one year | 13 | (1,873) | (4,603) |
| NET CURRENT ASSETS | 35,522 | 10,719 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 40,032 | 17,126 | |
| NET ASSETS | 40,032 | 17,126 | |
| FUNDS | 14 | ||
| Unrestricted funds | 40,032 | 17,126 | |
| TOTAL FUNDS | 40,032 | 17,126 |
The financial statements were approved by the Board of Trustees and authorised for issue on 22nd October 2024 and were signed on its behalf by:
N Mankey - Trustee
The notes form part of these financial statements
Page 8
ADHD UK
Notes to the Financial Statements for the Year Ended 31st December 2023
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost Computer equipment - 25% on reducing balance and not provided
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
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continued...
ADHD UK
Notes to the Financial Statements - continued
for the Year Ended 31st December 2023
1. ACCOUNTING POLICIES - continued
Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Donations Gift aid Grants Grants received, included in the above, are as follows: Ashapura Balvimaa Charity 3. OTHER TRADING ACTIVITIES Shop income 4. INVESTMENT INCOME Deposit account interest |
31.12.23 £ 241,241 4,317 - 245,558 31.12.23 £ - 31.12.23 £ 6,041 31.12.23 £ 64 |
31.12.22 £ 108,716 - 2,000 110,716 31.12.22 £ 2,000 31.12.22 £ 11,660 31.12.22 £ 20 |
|---|---|---|
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continued...
ADHD UK
Notes to the Financial Statements - continued for the Year Ended 31st December 2023
5. RAISING FUNDS
| Raising donations and legacies | ||||
|---|---|---|---|---|
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Staff costs | 37,747 | 20,278 | ||
| Just Giving costs | 360 | 216 | ||
| Advertising | 13,356 | 8,776 | ||
| Fundraising events | 5,853 | 4,001 | ||
| IT Expenditure | 5,027 | 1,688 | ||
| Raising funds | 567 | 618 | ||
| Website costs | 1,146 | 2,551 | ||
| 64,056 | 38,128 | |||
| Other trading activities | ||||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Purchases | 97 | 375 | ||
| Aggregate amounts | 64,153 | 38,503 | ||
| 6. | CHARITABLE ACTIVITIES COSTS | |||
| Direct | ||||
| Costs (see | ||||
| note 7) | ||||
| £ | ||||
| Raising funds from donations | ||||
| and legacies | 8 | |||
| Educational activities | 3,998 | |||
| Support costs | 17,138 | |||
| Coaching sessions | 9,618 | |||
| 30,762 |
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continued...
ADHD UK
Notes to the Financial Statements - continued
for the Year Ended 31st December 2023
7. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Staff costs Sundries Coaching sessions Training Charitable contributions Repairs and maintenance 8. OTHER Staff costs IT Expenditure Staff recruitment costs Sundry expenses Printing and stationery Postage Travel and subsistence Rent Bank charges Temporary staff Other legal and professional Support costs |
31.12.23 £ 17,129 9 9,618 3,998 - 8 30,762 31.12.23 £ 39,238 20,457 1,389 517 2,490 179 1,852 29,112 472 30,170 2,918 5,048 133,842 |
31.12.22 £ - - - 961 5,444 1,083 7,488 31.12.22 £ 23,567 6,469 824 58 2,003 254 1,488 16,459 258 - 448 6,317 58,145 |
|---|---|---|
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2023 nor for the year ended 31st December 2022.
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continued...
ADHD UK
Notes to the Financial Statements - continued for the Year Ended 31st December 2023
| 10. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1st January 2023 | 3,004 | 5,405 | 8,409 | |
| Additions | - | 235 | 235 | |
| At 31st December 2023 | 3,004 | 5,640 | 8,644 | |
| DEPRECIATION | ||||
| At 1st January 2023 | 974 | 1,028 | 2,002 | |
| Charge for year | 1,001 | 1,131 | 2,132 | |
| At 31st December 2023 | 1,975 | 2,159 | 4,134 | |
| NET BOOK VALUE | ||||
| At 31st December 2023 | 1,029 | 3,481 | 4,510 | |
| At 31st December 2022 | 2,030 | 4,377 | 6,407 | |
| 11. | STOCKS | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Payments on account | 423 | 551 | ||
| 12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Other debtors | 5,370 | - |
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ADHD UK
| Notes to the Financial Statements-continued for the Year Ended 31st December 2023 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Taxation and social security Other creditors 14. MOVEMENT IN FUNDS At 1.1.23 £ Unrestricted funds General fund 17,126 TOTAL FUNDS 17,126 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 251,663 TOTAL FUNDS 251,663 Comparatives for movement in funds At 1.1.22 £ Unrestricted funds General fund 35,366 TOTAL FUNDS 35,366 |
31.12.23 £ - 1,873 1,873 Net movement in funds £ 22,906 22,906 Resources expended £ (228,757) (228,757) Net movement in funds £ (18,240) (18,240) |
31.12.22 £ 1,648 2,955 4,603 At 31.12.23 £ 40,032 40,032 Movement in funds £ 22,906 22,906 At 31.12.22 £ 17,126 17,126 |
|---|---|---|
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continued...
ADHD UK
Notes to the Financial Statements - continued for the Year Ended 31st December 2023
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 122,396 122,396 |
Resources expended £ (140,636) (140,636) |
Movement in funds £ (18,240) (18,240) |
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At At 1.1.22 in funds 31.12.23 £ £ £ 35,366 4,666 40,032 35,366 4,666 40,032 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 374,059 374,059 |
Resources expended £ (369,393) (369,393) |
Movement in funds £ 4,666 4,666 |
|---|---|---|---|
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continued...
ADHD UK
Notes to the Financial Statements - continued for the Year Ended 31st December 2023
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2023.
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| ADHD UK | |||
|---|---|---|---|
| Detailed Statement of Financial Activities | |||
| for the Year Ended 31st December 2023 | |||
| 31.12.23 | 31.12.22 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 241,241 | 108,716 | |
| Gift aid | 4,317 | - | |
| Grants | - | 2,000 | |
| 245,558 | 110,716 | ||
| Other trading activities | |||
| Shop income | 6,041 | 11,660 | |
| Investment income | |||
| Deposit account interest | 64 | 20 | |
| Total incoming resources | 251,663 | 122,396 | |
| EXPENDITURE | |||
| Raising donations and legacies | |||
| Wages | 35,524 | 20,278 | |
| Social security | 1,490 | - | |
| Pensions | 733 | - | |
| Just Giving costs | 360 | 216 | |
| Advertising | 13,356 | 8,776 | |
| Fundraising events | 5,853 | 4,001 | |
| IT Expenditure | 5,027 | 1,688 | |
| Raising funds | 567 | 618 | |
| Website costs | 1,146 | 2,551 | |
| 64,056 | 38,128 | ||
| Other trading activities | |||
| Purchases | 97 | 375 | |
| Charitable activities | |||
| Wages | 16,000 | - | |
| Social security | 711 | - | |
| Pensions | 418 | - | |
| Sundries | 9 | - | |
| Coaching sessions | 9,618 | - | |
| Training | 3,998 | 961 | |
| Carried forward | 30,754 | 961 |
This page does not form part of the statutory financial statements
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ADHD UK
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31st December 2023 | ||
| 31.12.23 | 31.12.22 | |
| £ | £ | |
| Charitable activities | ||
| Brought forward | 30,754 | 961 |
| Charitable contributions | - | 5,444 |
| Repairs and maintenance | 8 | 1,083 |
| Grants to institutions | - | 36,500 |
| 30,762 | 43,988 | |
| Other | ||
| Wages | 36,811 | 23,567 |
| Social security | 1,513 | - |
| Pensions | 914 | - |
| IT Expenditure | 20,457 | 6,469 |
| Staff recruitment costs | 1,389 | 824 |
| Sundry expenses | 517 | 58 |
| Printing and stationery | 2,490 | 2,003 |
| Postage | 179 | 254 |
| Travel and subsistence | 1,852 | 1,488 |
| Rent | 29,112 | 16,459 |
| Bank charges | 472 | 258 |
| Temporary staff | 30,170 | - |
| Other legal and professional | 2,918 | 448 |
| 128,794 | 51,828 | |
| Support costs | ||
| Other | ||
| Pensions | - | 812 |
| Insurance | 687 | 184 |
| Telephone | 138 | 108 |
| Sundries | 123 | 796 |
| Recycling and waste management | - | 905 |
| Fixtures and fittings | 1,001 | 970 |
| Computer equipment | 1,131 | 942 |
| 3,080 | 4,717 | |
| Governance costs | ||
| Bookkeeping fees | 422 | 400 |
| Independent examiner's fee | 1,546 | 1,200 |
| 1,968 | 1,600 | |
| Total resources expended | 228,757 | 140,636 |
| Net income/(expenditure) | 22,906 | (18,240) |
This page does not form part of the statutory financial statements
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