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|---|---|---|---|---|
|Reference and administrative||details ofthe Charity,|its Trustees and advisers||
|Trustees'
report||||2-7|
|Independent
auditors'|report|on the financial statements||8 —10|
|Statement offinancial|activities||||
|Balance sheet||||12|
|Statement ofcash flows||||13|
|Notes to the financial|statements|||14-33|
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||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
||||2020|2020|2020|2019|
|||Note|5|6|6||
|Income from:|||||||
|Donations,
legacies and grants||4|207,127|8,890|216,017|92,224|
|Other trading|activities|5|1,230,267||1,230,267|1,291,449|
|Investments||6|3,993||3,993|38,742|
|Total income|||||||
||||1441307|33$$$~0$$277||1422415|
|Expenditure
on:|||||||
|Charitable
activities||7|1,060,130|2,266|1,062,396|1,236,065|
|Total expenditure|||1060130~266||1062306|1236065|
|Net movement|in funds||~$L2$2~'436||~KI$2|~I&0|
|Reconciliation|offunds:||||||
|Total funds brought forward|||899,575|11,965|911,540|725,190|
|Net movement|in funds||381,257|6,624|387,881|186,350|
|Total funds carried forward|||||||
##
|||||||2020||2019|
|---|---|---|---|---|---|---|---|---|
|||||Note||8|||
|Fixed assets|||||||||
|Tangible assets||||11||163,356||154,282|
|Investments||||12||100||100|
|||||||163,456||164,382|
|Current assets|||||||||
|Stocks||||13|54,561||71,651||
|Debtors||||14|19,865||37,132||
|Cash at bank and|in hand||||1,247,887||851,925||
||||||1,322,313||960,708||
|Creditors: amounts|falling||due within one||||||
|year||||15|(169,068)||(192,246)||
|Net current assets||||||1,153,245||768,462|
|Total assets less|current||liabilities|||1,316,701||932,844|
|Creditors: amounts|falling||due after more||||||
|than one year||||||(17,280)||(21,304)|
|Net assets excluding||pension asset||||1,299,421||911,540|
|Total net assets|||||||||
|Charity funds|||||||||
|Restricted funds||||20||18,589||11,965|
|Unrestricted
funds||||20||1,280,832||899,575|
|Totalfunds||||||||911540|
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##
||||||2020|2019|
|---|---|---|---|---|---|---|
||||||6|8|
|Cash flows from operating|activities||||||
|Net cash used
in operating|activities||||443,423|291,874|
|Cash flows from investing|activities||||||
|Purchase oftangible fixed assets|||||(48,052)|(57,180)|
|Interest Received|||||591|1,098|
|Net cash used in investing|activities||||(47,461)|(56,082)|
|Cash flows from financing|activities||||||
|Net cash provided
by financing
activities|||||||
|Change
in cash and cash|equivalents|in|the year||395,962|235,792|
|Cash and cash equivalents|at the beginning||ofthe year||851,925|616,133|
|Cash and cash equivalents|at the end of||the year||||
|The notes on pages 14to 33form part ofthese financial||||statements|||
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|Short-term
leasehold|property|- Straight|line over the lower of60years,|lease|
|---|---|---|---|---|
|||time or|time until anticipated
replacement|date.|
|Plant and machinery||- 12.5'/o|to 20'/o ofcost less residual
value||
|Computer
equipment||- 20'/o of|cost less residual value||
|Other fixed assets||- 25'/o of|cost less residual value||
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||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2020|2020|2020|
|||||5|8|
|Donations|||90,702|8,890|99,592|
|Legacies|||111,310||111,310|
|Furlough|grant|claim|5,115||5,115|
||||~07 1|~Kl|~us|
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
||||2019|2019|2019|
|Donations|||88,024|1,100|89,124|
|Legacies|||3,100
~4~||3,100
42224|
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|Unrestricted|Total|
|---|---|
|funds|funds|
|2020|2020|
|5|5|
|Unrestricted|Total|
|funds|funds|
|2019
f|2019|
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|Unrestricted|Total|
|---|---|
|funds|funds|
|2020|2020|
||5|
|591|591|
|3,402|3,402|
||Unrestricted|Total|
|---|---|---|
||funds|funds|
||2019|2019f|
|Interest receivable|1,098|1,098|
|Other income|37,644|37,644|
||~742|~8~|
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||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2020|2020f|2020f|
|Charitable||activities|1,047,160|2,266|1,049,426|
|Governance||costs|12,970||12,970|
|Total 2020|||~1130~2||~3330|
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
||||20119f|2019|2019f|
|Charitable|activities||1,220,181|3,028|1,223,209|
|Governance||costs|12,856||12,856|
|Total 2019|||I~JtZL|~30|2230JI00|
##
|||Activities|||
|---|---|---|---|---|
|||undertaken|Support|Total|
|||directly|costs|funds|
|||2020f|2020f|2020
F|
|Charitable|activities|700,349|349,077|1,049,426|
|Governance|costs||12,970|12,970|
|||~QQ~|362047|~~M|
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|Analysis o|fexpenditure
by activities (c|ontinued)|||
|---|---|---|---|---|
|||Activities|||
|||undertaken|Support|Total|
|||directly|costs|funds|
|||2019
8|2019
6|2019f|
|Charitable|activities|898,724|324,485|1,223,209|
|Governance|costs||12,856|12,856|
##
|||||Charitable|Total|
|---|---|---|---|---|---|
|||||activities|funds|
|||||2020|2020|
|||||8|8|
|Staff costs||||234,719|234,719|
|Depreciation||and impairment||47,306|47,306|
|Activities|undertaken||directly|418,324|418,324|
|||||~70ll
4|~L34IL|
|||||Charitable|Total|
|||||activities|funds|
|||||2019|2019|
|||||6|6|
|Staff costs||||314,626|314,626|
|Depreciation||and impairment||40,594|40,594|
|Activities|undertaken||directly|543,504|543,504|
|||||~724|~ell8 7 4|
##
|8.|Analysis
ofexpenditure|Analysis
ofexpenditure|by activities (continued)|by activities (continued)||||
|---|---|---|---|---|---|---|---|
||Analysis ofsupport costs|||||||
||||||Support|Governance|Total|
||||||Costs|Costs|funds|
||||||2020|2020|2020|
|||||||6|6|
||Travel and subsistence||||135|246|381|
||Legal and professional|||||12,724|12,724|
||Administration
and|office costs|||53,050||53,050|
||Indirect employment||||154,529||154,529|
||Communications||||109,507||109,507|
||Premises costs||||30,184||30,184|
||Depreciation||||1,672||1,672|
||||||3~Z7|~12 7|~iu47|
||||||Support|Governance|Total|
||||||Costs|costs|funds|
||||||2019|2019|2019|
||||||E|6|6|
||Travel and subsistence||||453|2,307|2,760|
||Legal and Professional||||1,735|10,549|12,284|
||Administration
and office costs||||62,844||62,844|
||Indirect employment|costs|||132,155||132,155|
||Communications||||93,955||93,955|
||Premises costs||||33,343||33,343|
||||||~24Arr|~12|~37341|
|9.|Staffcosts|||||||
|||||||2020|2019|
||Wages and salaries|—charitable||activities||234,719|314,626|
||Wages and salaries|—support costs||||277,782|260,594|
|||||||~12~~1K220||
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|The average
number ofpersons employed
by the Charity|during the year was as follows:||
|---|---|---|
||2020|20fg|
||No.|IVo.|
|Average
Number ofEmployees||22|
|Employinent
costs||2019|
|Wages and salaries|454,697|516,242|
|Social security costs|36,833|40,270|
|Other pension costs|20,971|18,708|
|||575220|
|2020|2019|
|---|---|
|No.|No.|
##
|In the band|F70,001 - 680,000|
|---|---|
|In the band 690,001 - 6100,000||
|Trustees'|remuneration
and expenses|
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||Plant and|Computer|Other fixed||
|---|---|---|---|---|
||machinery
6|equipmentf|assets
8|Total
6|
|Cost|||||
|At 1 January 2020|69,737|166,270|77,654|313,661|
|Additions||41,508|6,544|48,052|
|At 31 December 2020|69,737|207,778|84,198|361,713|
##
##
|Depreciation|||||
|---|---|---|---|---|
|At 1 January 2020|51,677|36,584|61,118|149,379|
|Charge for the year|6,546|36,964|5,468|48,978|
|At 31 December 2020|58,223|73,548|66,586|198,357|
||Plant and|Computer|Other fixed||
|---|---|---|---|---|
||machinery|equipment|assets|Total|
|Net book value|||||
|At 31 December 2020
At 31December 2019|f8060|129686~1~~54282|||
##
||Investments|
|---|---|
||In|
||subsidiary|
||companies|
||8|
|Cost or valuation||
|At 1 January 2020|100|
|At 31 December 2020||
|Net book value||
|At 31December 2020|100|
|At 31December 2019||
|12.|Fixed asset|investments|investments||(continued)|(continued)||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Principal
subsidiaries|||||||||||||
||The following|was a subsidiary||||undertaking||ofthe|Charity:|||||
||Name||Registered|||office|or|principal|Principal|Class of|Holding|Included|in|
||||place|ofbusiness|||||activity|shares||consolidation||
||MedicAlert||United|Kingdom|||||Non-trading|Ordinary|100%|Yes||
||Trading
Limited||||||||company|||||
|||||||||||||Capital|and|
||The financial|results ofthe|||subsidiary||for|the year|were:|||Reserves||
||Name||||||||||||5|
||MedicAlert Trading||Limited||||||||||100|
|13.|Stocks|||||||||||||
||||||||||||2020||2019|
||Components|and samples|||||||||||71651|
|14.|Debtors|||||||||||||
|||2020|2019|
|---|---|---|---|
|Due within one year||||
|Trade debtors||53|16,879|
|Other debtors|||265|
|Prepayments|and accrued income|19,812|19,988|
|||~SIR~371||
##
##
|||2020|2019|
|---|---|---|---|
|||E||
|Trade creditors||38,821|69,495|
|Other taxation and social security||45,287|42,581|
|Provision for Early Start Programme||7,747|8,191|
|Other creditors||4,751|5,300|
|Accruals and deferred|income|72,462|55,f579|
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|Statement|of|funds|
~|curren|t year|||||
|---|---|---|---|---|---|---|---|---|---|
||||||||||Balance at|
||||||Balance at 1||||31|
||||||January|||Transfers|December|
||||||2020|Income|Expenditure|in/(out)|2020|
||||||5|F||5|6|
|Unrestricted||funds||||||||
|Designated|funds|||||||||
|Fixed assets|||||164,282|||(926)|163,356|
|Early Start Programme|||||9,675||(2,266)|4,448|11,857|
||||||~17395||~888a~22||175213|
|General funds||||||||||
|0
IF|d|. III||d|725618|~138272|~1052740|~3522|11115619|
|Total Unrestricted|||funds|||||||
||||||899575|1486272|~1855015||I 285 832|
|Restricted funds||||||||||
|2
170120||0|||11965|8890|~2266||18589|
|Total offunds||||||||||
##
##
||||||||||Balance at|
|---|---|---|---|---|---|---|---|---|---|
||||||Balance at||||31|
||||||1January|||Transfers|December|
||||||2019|income|Expenditure|infout|2019|
||||||6|6|6||T.|
|Unrestricted||funds||||||||
|Designated||funds||||||||
|Fixed assets|||||148,766|||15,516|164,282|
|Early Start Programme|||||11,778||(3,028)|925|9,675|
||||||16D544||~3028|~t482|222257|
|General|funds|||||||||
|General|Funds||||~550
54|~26274|~7230009|~7447|725 618|
|Total Unrestricted|||funds|||||||
||||||711208|1421314|~4233037||899575|
|Restricted funds||||||||||
|8
tl t|d7|d .|Ilt|d|13893|I tdd|~3028||11965|
|Total of|funds|||||||||
##
|Summary|offunds - cu|rrent year|||||
|---|---|---|---|---|---|---|
|||||||Balance at|
|||Balance at 1||||31|
|||January|||Transfers|December|
|||2020f|Income|Expenditure
K|in/(out)|2020f|
|Designated|funds|173,957||(2,266)|3,522|175,213|
|General funds||725,618|1,436,272|(1,052,749)|(3,522)|1,105,619|
|Restricted|funds|11,965|8,890|(2,266)||18,589|
|Summary|o|ffunds|- prior year||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Balance at|
|||||Ba/ance at||||||31|
|||||1January|||||Transfers|December|
|||||2019|Income
5|Expenditure||f|inlout
5|2019f|
|Designated||funds||160,544|||(3,028)||16,441|173,957|
|General funds||||550,754|1,421,314|(1,230,009)|||(16,441)|725,618|
|Restricted|funds|||13,893|1,100||(3,028)|||11,965|
|Reconciliation
ofnet movement||||in funds to net cash flow||from|operating||activities||
||||||||||2020|2019|
|||||||||||5|
|Net income||for the|period (as per|Statement of Financial Activities)|||||387,881|186,350|
|Adjustments||for:|||||||||
|Depreciation||charges|||||||48,978|41,664|
|Dividends,|interests||and rents from investments||||||(591)|(1,098)|
|Decrease|in|stocks|||||||17,090|7,604|
|Decrease|in|debtors|||||||17,267|18,365|
|(Decrease)/increase|||in creditors||||||(27,202)|38,989|
|Net cash|provided||by operating|activities|||||||
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|||2020|2019|
|---|---|---|---|
|||8||
|Cash|in hand|1,247,887|651,925|
|Total|cash and cash equivalents|||
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|||||||At 1||At 31|
|---|---|---|---|---|---|---|---|---|
|||||||January||December|
|||||||2020|Cash flows|2020|
||||||||8|8|
|Cash|at|bank|and|in|hand|851,925|395,962|1,247,887|
##
|At 31 December 2020 the Charity
had
commitments
non-cancellable
operating
leases as follows:|to make
future
minimum
lease paym|ents
under|
|---|---|---|
||2020|2019|
||F|5|
|Within one year|74,413|75,651|
|Between two and five years|282,800|286,513|
|In over five years|291,516|353,500|
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|2020|2019|
|---|---|
|177,144|180,935|