Charity Registration Number: 1200640
North East Immediate Care
Financial Statements
For the Period Ending
31 March 2024
JANE ASCROFT ACCOUNTANCY LIMITED
Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
North East Immediate Care
Financial Statements
Period from 11 October 2022 to 31 March 2024
| Page | |
|---|---|
| Trustees' Annual Report | 1 |
| Independent Examiner's Report to the Trustees | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8 |
| The Following Pages Do Not Form Part of the Financial Statements | |
| Detailed Statement of Financial Activities | 15 |
North East Immediate Care
Trustees' Annual Report
Period from 11 October 2022 to 31 March 2024
The trustees present their report and the unaudited financial statements of the charity for the period ended 31 March 2024.
Objectives and Activities
North East Immediate Care is a charity set up by a group of healthcare professionals with the following aims:
For the public benefit, the protection and preservation of human life and the relief of sickness for the public benefit within the geographical area served by the North East Ambulance Service by:
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providing and assisting in the provision of high-quality pre-hospital medical treatment through a network of volunteer healthcare professionals,
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educating and training medical practitioners and the general public in emergency and pre-hospital medical care
North East Immediate Care covers the whole of the North East Ambulance Service area from Teesside in the south to the Scottish border in the north and from the east coast to Cumbria border in the west.
Background
For many years, the North East of England had been one of the few regions of the United Kingdom not to benefit from a British Association for Immediate Care (www.Basics.org.uk) affiliated immediate care scheme. In late 2020 the founding trustees of North East Immediate Care approached the North East Ambulance Service NHS Foundation Trust (NEAS) with a plan to trial an immediate care scheme. They each gained individual accreditation with the British Association for Immediate Care and signed a trial memorandum of understanding (MoU) with NEAS. This was funded by the members themselves, including fitting of warning equipment to their cars, insurance, fuel etc.
Following a successful trial period an application was made to the Charity Commission for charity status, this application was significantly delayed due to a back log of applications at the charity commission following the pandemic. This delay prevented any significant development however the scheme continued to respond. Charity status was granted on 11th October 2022.
Since December 2020 North East Immediate Care has provided almost 3000 hours of volunteer immediate care cover to the people in the North East Ambulance Service NHS Trust area.
This service is provided by volunteer responders, who are Doctors or Paramedics with additional pre-hospital care training, either in their own vehicles or in the scheme marked response car. Responders are activated by the North East Ambulance Service specialist dispatch team via radio from their homes or other locations.
North East Immediate Care has responded to over 300 calls for assistance since December 2020.
In addition to responders there are a number of volunteers who assist North East Immediate Care, these volunteers come from varying backgrounds, but all have an interest in pre-hospital care and helping people in the North East of England. Some volunteers will become responders in the future.
North East Immediate Care has no paid employees, everyone is a volunteer.
1
North East Immediate Care
Trustees' Annual Report (continued)
Period from 11 October 2022 to 31 March 2024
Summary of the first full financial year
11th October 2022 to 31st March 2024 was our first full financial year as a charity (as advised by the Charity Commission).
Early in 2023 we were successful in gaining a grant from the British Association for Immediate Care, supported by the HELP Appeal, which allowed to us purchase two Lucas mechanical chest compression machines and two portable ultrasound units. This gave us two complete sets of equipment for our responders which helped to increase availability of the team.
In April 2023 we gained a marked rapid response car from the team at Smarter Meter Services and Triple9 at a highly competitive lease. This has been a massive boost to our scheme, both by raising our visible profile and reducing the burden on individual responders to have their own vehicle.
Over the summer of 2023 we took part in several local events which gave us an opportunity to engage with members of the public and further raise the profile of the scheme. This has led to donations and grants which we have used to purchase smaller additional items of equipment.
We were successful gaining a limited number of charity places for the Great North Run which took place in September. Several University of Sunderland medical students and staff ran the half marathon to raise funds. This was covered by the university social media team including their online magazine which further raised awareness of our scheme.
In October one of our founding trustees/responders retired and we welcomed a new trustee to our charity. Our new trustee is from a non-medical background and brings with them a wealth of marketing and business strategy knowledge which will help to grow the charity.
In November we started to hold monthly training and CPD evenings supported by University of Sunderland. These evenings are split between training and simulations for our responders followed by teaching sessions for medical students with a pre-hospital theme. These sessions have received excellent feedback and help to ensure our responders meet and train regularly together.
Going into 2024 we advertised for new volunteer responders for the first time and hope to appoint suitable candidates to further increase the number of responders in 2024. To equip these new responders, we once again were successful with a grant application to the British Association for Immediate Care scheme grant which has enabled us to purchase additional equipment.
Financial Review
Income during the period was £49,736 of which £40,690 was restricted grants and £9,046 was from unrestricted donations and fundraising. Revenue expenditure was £10,533 including depreciation of £7,249 giving a surplus of £39,203. Of this surplus, £33,429 was invested in capital equipment (VScan Ultrasounds and Lucas devices) with a bank balance of £10,821 and money owed out of £5,489.
Restricted funds at 31st March 2024 were £984, capital assets were £33,429 leaving £4,790 in free reserves.
The trustees believe that £1,000 would be a sensible number for free reserves which would give them enough for equipment repairs or if they needed to pay an insurance excess.
2
North East Immediate Care
Trustees' Annual Report (continued)
Period from 11 October 2022 to 31 March 2024
Plans for 2024-25
Our aim in the 2024-2025 financial year will be to enhance our volunteer support to the NHS ambulance service. To achieve this aim, we will be exploring options around people, vehicles, medical equipment, training and funding opportunities.
In our first financial year, most of our clinical work has been in the northern half of the North East Ambulance Service area (e.g. Newcastle and Northumberland). In the new financial year, it is our plan to recruit volunteer responders in the southern half of the region (e.g. the Teesside and Durham areas).
We will move our marked response car to the south half of the region to support these new responders. Our original volunteers will still be able to respond to 999 calls in the north half of the region. They will use their personal vehicles, which are equipped with visual and auditory warning equipment (lights and sirens). We will explore options for a second marked vehicle as it would be preferable to have a marked vehicle in the north half of the region as well as in the south.
As our team grows, we will need more medical equipment for them to fulfil their role. Some of our medical equipment is standard and some is quite specialist in nature (e.g. a mechanical CPR device and portable ultrasound).
Our monthly training sessions are a vital part of ensuring our teams continue to deliver high-quality care in support of the ambulance service. As our team expands, our training needs will continue, and we will build on our existing training model to ensure that newer as well as more experienced volunteer responders have access to the training that they need.
We will be embarking on a programme of fundraising to allow the charity to purchase the extra equipment and pay for running costs. This will include working to build on our previous success in national grant funding. We will also be applying to local authorities using their small-grant systems (having had some initial success in this area in our first financial year). We have also secured a small number of Great North Run places for the 2024 GNR and we are delighted to have some local people running to raise funds for us. In this coming year, and with the support of our new Trustee, we will be embarking on a fundraising campaign focussed on North East companies.
Structure, Governance and Management
The charity is a Charitable Incorporated Organisation (CIO) with charity number 1200640. Charity status was granted on 11th October 2022.
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North East Immediate Care
Trustees' Annual Report (continued)
Period from 11 October 2022 to 31 March 2024
Reference and Administrative Details Registered charity name North East Immediate Care Charity registration number 1200640 Principal office c/o Krolltek Unit 3, Browns Yard Brunswick Industrial Estate Newcastle upon Tyne The Trustees Mr Steven Miles (Appointed 11 October 2022) Ms Natasha Tompkins (Appointed 17 November 2023) (Served from 11 October 2022 to Mr Paul Aitken-Fell 26 October 2023) Dr Michael Norton (Appointed 11 October 2022) Independent Examiner Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
The trustees' annual report was approved on .............................. and signed on behalf of the board of 26th June 2024 trustees by:
Ms Natasha Tompkins Trustee
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North East Immediate Care
Independent Examiner's Report to the Trustees of North East Immediate Care
Period from 11 October 2022 to 31 March 2024
I report to the trustees on my examination of the financial statements of North East Immediate Care ('the charity') for the period ended 31 March 2024.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements 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.
Jane Ascroft FCA MA (Cantab) Independent Examiner
Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
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North East Immediate Care
Statement of Financial Activities
Period from 11 October 2022 to 31 March 2024
| Period from | 11 Oct 22 to 31 Mar 24 | 11 Oct 22 to 31 Mar 24 | ||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| funds | fundsTotal funds | |||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 7,500 | 40,690 | 48,190 |
| Other trading activities | 5 | 1,546 | – | 1,546 |
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| Total income | 9,046 | 40,690 | 49,736 | |
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| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of other trading activities | 6 | 691 | – | 691 |
| Expenditure on charitable activities | 7,8 | 9,533 | 309 | 9,842 |
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| Total expenditure | 10,224 | 309 | 10,533 | |
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| Net income | (1,178) | 40,381 | 39,203 | |
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| Transfers between funds | 39,397 | (39,397) | – | |
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| Net movement in funds | 38,219 | 984 | 39,203 | |
| Reconciliation of funds | ||||
| Total funds brought forward | – | – | – | |
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| Total funds carried forward | 38,219 | 984 | 39,203 | |
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 13 form part of these financial statements.
6
North East Immediate Care
Statement of Financial Position
31 March 2024
| 31 Mar 24 | ||
|---|---|---|
| Note | £ | |
| Fixed Assets | ||
| Tangible fixed assets | 14 | 33,429 |
| Current Assets | ||
| Debtors | 15 | 442 |
| Cash at bank and in hand | 10,821 | |
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||
| 11,263 | ||
| Creditors: amounts falling due within one year | 16 | 5,489 |
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| Net Current Assets | 5,774 | |
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| Total Assets Less Current Liabilities | 39,203 | |
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| Net Assets | 39,203 | |
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| Funds of the Charity | ||
| Restricted funds | 984 | |
| Unrestricted funds | 38,219 | |
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| Total charity funds | 17 | 39,203════════ |
These financial statements were approved by the board of trustees and authorised for issue on 26th June 2024........................, and are signed on behalf of the board by:
Dr Michael Norton Trustee
The notes on pages 8 to 13 form part of these financial statements.
7
North East Immediate Care
Notes to the Financial Statements
Period from 11 October 2022 to 31 March 2024
1. General Information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is c/o Krolltek, Unit 3, Browns Yard, Brunswick Industrial Estate, Newcastle upon Tyne, NE13 7BA.
2. Statement of Compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going Concern
There are no material uncertainties about the charity's ability to continue.
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity.
Designated funds are unrestricted funds earmarked by the trustees for specific purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
8
Notes to the Financial Statements (continued)
North East Immediate Care
Period from 11 October 2022 to 31 March 2024
3. Accounting Policies (continued)
Income
All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.
Investment income is included when receivable.
Income from charitable trading activity is accounted for when earned.
Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.
Tangible Assets
Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £500 are not capitalised.
9
North East Immediate Care
Notes to the Financial Statements (continued)
Period from 11 October 2022 to 31 March 2024
3. Accounting Policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - Straight line over 5 or 6 years
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will 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. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
10
North East Immediate Care
Notes to the Financial Statements (continued)
Period from 11 October 2022 to 31 March 2024
4. Donations and Legacies
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Donations | ||||
| Donations | 7,500 | – | 7,500 | |
| Grants | ||||
| Basics HQ/Help Appeal 1 | – | 24,397 | 24,397 | |
| Basics HQ/Help Appeal 2 | – | 15,000 | 15,000 | |
| Ashington Town Council | – | 500 | 500 | |
| Teesside Charity - Pitching for Purpose | – | 793 | 793 | |
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| 7,500 | 40,690 | 48,190 | ||
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| 5. | Other Trading Activities | |||
| Unrestricted | Total Funds | |||
| Funds | 2024 | |||
| £ | £ | |||
| Fundraising events | 1,546 | 1,546 | ||
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| 6. | Costs of Other Trading Activities | |||
| Unrestricted | Total Funds | |||
| Funds | 2024 | |||
| £ | £ | |||
| Fundraising | 691 | 691 | ||
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| 7. | Expenditure on Charitable Activities by Fund Type | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Costs of charitable activities (see page 15) | 9,533 | 309 | 9,842 | |
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| 8. | Expenditure on Charitable Activities by Activity Type | |||
| Activities | ||||
| undertaken | Total funds | |||
| directly | 2024 | |||
| £ | £ | |||
| Costs of charitable activities (see page 15) | 9,842 | 9,842 | ||
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| 9. | Net Income | |||
| Net income is stated after charging/(crediting): | ||||
| 31 Mar 24 | ||||
| £ | ||||
| Depreciation of tangible fixed assets | 7,249═══════ |
11
North East Immediate Care
Notes to the Financial Statements (continued)
Period from 11 October 2022 to 31 March 2024
10. Independent Examination Fees
| Period from | |
|---|---|
| 11 Oct 22 to | |
| 31 Mar 24 | |
| £ | |
| Fees payable to the independent examiner for: | |
| Independent examination of the financial statements | 480════ |
11. Staff Costs
The average head count of employees during the period was Nil.
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
12. Trustee Remuneration and Expenses
Trustees received neither remuneration nor expenses in the financial period.
13. Transfers Between Funds
During the year £39,397 was transferred from restricted to unrestricted funds. This represented equipment purchased with restricted funds.
14. Tangible Fixed Assets
| Equipment | |
|---|---|
| £ | |
| Cost | |
| At 11 October 2022 | – |
| Additions | 40,678 |
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|
| At 31 March 2024 | 40,678 |
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|
| Depreciation | |
| At 11 October 2022 | – |
| Charge for the period | 7,249 |
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| At 31 March 2024 | 7,249 |
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| Carrying amount | |
| At 31 March 2024 | 33,429 |
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|
| Debtors | |
| 31 Mar 24 | |
| £ | |
| Prepayments and accrued income | 442 |
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15. Debtors
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North East Immediate Care
Notes to the Financial Statements (continued)
Period from 11 October 2022 to 31 March 2024
16. Creditors: amounts falling due within one year
| 31 | Mar 24 | |
|---|---|---|
| £ | ||
| Accruals | 5,179 | |
| Deferred income | 310 | |
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| 5,489 | ||
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17. Analysis of Charitable Funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| 11 October | At 31 March | ||||
| 2022 | Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| General funds | – | 9,046 | (2,975) | (1,281) | 4,790 |
| Capital fund | – | – | (7,249) | 40,678 | 33,429 |
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| – | 9,046 | (10,224) | 39,397 | 38,219 | |
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| Restricted funds | |||||
| At | |||||
| 11 October | At 31 | ||||
| 2022 | Income | Expenditure | Transfers | March 2024 | |
| £ | £ | £ | £ | £ | |
| Basics HQ/Help Appeal | |||||
| 1 | – | 24,397 | – | (24,397) | – |
| Ashington Town Council | – | 500 | (309) | – | 191 |
| Basics HQ/Help Appeal | |||||
| 2 | – | 15,000 | – | (15,000) | – |
| Teesside Charity - | |||||
| Pitching for Purpose | – | 793 | – | – | 793 |
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|
–════ |
40,690════════ |
(309)════ |
(39,397)════════ |
984 ════ |
The Basics HQ/Help Appeals 1 and 2 were to fund Lucas and ultrasound purchases.
The grant from Ashington Town Council was or small items of equipment to complete the response bag.
Teesside Charity - Pitching for Purpose are funding running costs in Teesside (inc. fuel and consumables)
18. Analysis of Net Assets Between Funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | 33,429 | – | 33,429 |
| Current assets | 10,279 | 984 | 11,263 |
| Creditors less than 1 year | (5,489) | – | (5,489) |
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| Net assets | 38,219 | 984 | 39,203 |
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North East Immediate Care
Management Information
Period from 11 October 2022 to 31 March 2024
The Following Pages Do Not Form Part of the Financial Statements.
14
North East Immediate Care
Detailed Statement of Financial Activities
Period from 11 October 2022 to 31 March 2024
| Period from | |
|---|---|
| 11 Oct 22 to | |
| 31 Mar 24 | |
| £ | |
| Income and endowments | |
| Donations and legacies | |
| Donations | 7,500 |
| Basics HQ/Help Appeal 1 | 24,397 |
| Basics HQ/Help Appeal 2 | 15,000 |
| Ashington Town Council | 500 |
| Teesside Charity - Pitching for Purpose | 793 |
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|
| 48,190 | |
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|
| Other trading activities | |
| Fundraising events | 1,546 |
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|
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|
| Total income | 49,736 |
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|
| Expenditure | |
| Fundraising | |
| Fundraising costs | 691 |
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|
| Expenditure on charitable activities | |
| Vehicle expenses | 1,191 |
| Accountancy | 480 |
| Depreciation | 7,249 |
| Expensed equipment | 580 |
| Uniform | 336 |
| Bank charges | 6 |
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| 9,842 | |
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| Total expenditure | 10,533 |
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| Net income | 39,203 |
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15