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2021-12-31-accounts
| Reference And Administrative |
Details OfThe Charity, |
Its Trustees And Advisers |
Trustees'
Report |
|
|
Independent
Auditors'
Report |
On The Financial Statements |
|
Statement
Of Financia I Activities |
|
|
| Balance Sheet |
|
|
Statement
Of Cash Flows |
|
|
| Notes ToThe Financial Statements |
|
|
| Trustees |
Mr |
N Burbidge |
|
Mr |
0 Churchill |
|
Ms |
M Finn |
|
Mr |
I Fleming (Chair) |
|
Mr |
SGalliano |
|
Ms |
S Hall |
|
Ms |
C Sheridan |
|
Mr |
JTennent |
|
Ms |
C Willis |
| Charity registered |
Charity registered |
Charity registered |
number |
233705 and SC044510 |
233705 and SC044510 |
| Company |
number |
|
|
00814000 |
|
| Principal |
oNce |
|
|
Suite 1,Liscombe South |
|
|
|
|
|
Liscombe Park |
|
|
|
|
|
Soulbury |
|
|
|
|
|
Leighton
Buzzard |
|
|
|
|
|
LU7 OJL |
|
| Independent |
|
auditors |
|
MHA Maclntyre |
Hudson |
|
|
|
|
Chartered
Accountants |
|
|
|
|
|
Moorgate House |
|
|
|
|
|
201Silbury Boulevard |
|
|
|
|
|
Milton Keynes |
|
|
|
|
|
Buckinghamshire |
|
|
|
|
|
MK9 1LZ |
|
|
|
|
Unrestricted |
Restricted |
Total |
Total |
|
|
|
funds |
funds |
funds |
funds |
|
|
|
2021 |
2021 |
2021 |
2020 |
|
|
Note |
|
f |
f |
f |
|
|
|
|
|
|
Restated |
| Income from: |
|
|
|
|
|
|
Donations,
legacies and grants |
|
4 |
133,941 |
1,840 |
135,781 |
216,017 |
| Other trading |
activities |
|
1,192,877 |
|
1,192,877 |
1,232,116 |
| investments |
|
|
67 |
|
67 |
3,993 |
| Tota I income |
|
|
1,326,885 |
1,840 |
1,328,725 |
1,452,126 |
Expenditure
on: |
|
|
|
|
|
|
Charitable
activities |
|
|
(1,077,249) |
(8,918) |
(1,086,167) |
1,062,396 |
| Total expenditure |
|
|
(1,077,249) |
(8,918) |
(1,086,167) |
1,062,396 |
| Net movement |
in funds |
|
249,636 |
(7,078) |
242,558 |
389,730 |
| Reconciliation |
offunds: |
|
|
|
|
|
| Total funds brought forward |
|
|
1,114,800 |
18,589 |
1,133,389 |
743,659 |
| Net movement |
in funds |
|
249,636 |
(7,078) |
242,558 |
389,730 |
| Total funds carried forward |
|
|
1,364,436 |
11,511 |
1,375,947 |
1,133,389 |
|
|
|
|
2021 |
|
2020 |
|
|
Note |
|
f |
|
|
|
|
|
|
|
|
Restated |
| Fixed assets |
|
|
|
|
|
|
Intangible
assets |
|
|
|
127,224 |
|
134,230 |
| Tangible assets |
|
12 |
|
77,681 |
|
29,126 |
| Investments |
|
|
|
100 |
|
100 |
|
|
|
|
205,005 |
|
163,456 |
| Current assets |
|
|
|
|
|
|
| Stocks |
|
14 |
49,297 |
|
54,561 |
|
| Debtors |
|
15 |
16,595 |
|
19,865 |
|
| Cash at bank and in |
hand |
|
1,409,531 |
|
1247 887 |
|
|
|
|
1,475,423 |
|
1,322,313 |
|
| Creditors: amounts |
falling due within |
|
|
|
|
|
| one year |
|
17 |
(304,481) |
|
(335,100) |
|
| Net current assets |
|
|
|
1,170,942 |
|
987,213 |
| Total asset less current liabilities |
|
|
|
1,375,947 |
|
1,150,669 |
| Creditors: amounts |
falling due after |
|
|
|
|
|
| more than one year |
|
18 |
|
|
|
(17,280) |
| Total net assets |
|
|
|
1,375,947 |
|
1,133,389 |
| Charity funds |
|
|
|
|
|
|
| Restricted funds |
|
21 |
|
11,511 |
|
18,589 |
Unrestricted
funds |
|
21 |
|
1,364,436 |
|
1,114,800 |
| Total funds |
|
|
|
1,375,947 |
|
1,133,389 |
|
|
|
|
|
Note |
2021 |
2020 |
|
|
|
|
|
|
f |
f |
| Cash flows from |
operating |
activities |
|
|
|
|
|
| Net cash used in |
operating |
activities |
|
|
23 |
263,748 |
443,423 |
| Cash flows from |
investing |
activities |
|
|
|
|
|
| Purchase offixed |
assets |
|
|
|
|
(106,056) |
(48,052) |
| Proceeds from disposal of |
|
fixed assets |
|
|
|
3,885 |
|
| Interest received |
|
|
|
|
|
67 |
591 |
| Net cash used in |
in investing
activities |
|
|
|
|
(102,104) |
(47,461) |
Change
in cash and cash equivalents |
|
|
in the |
year |
|
161,644 |
395,962 |
| Cash and cash equivalents |
|
at the beginning |
|
ofthe year |
|
1,247,887 |
851,925 |
| Cash equivalents |
at the end ofthe year |
|
|
|
|
1,409,531 |
1,247,887 |
|
|
Unrestricted |
Restricted |
Total |
|
|
funds 2021 |
funds 2021 |
funds 2021 |
| Donations |
|
100,604 |
1,840 |
102„444 |
| Legacies |
|
33,337 |
|
33,337 |
|
|
133,941 |
1,840 |
135,781 |
| Prior year |
|
|
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
funds |
|
|
2020 |
2020 |
2020 |
|
|
f |
f |
|
| Donations |
|
90,702 |
8,890 |
99,592 |
| Legacies |
|
111,310 |
|
111,310 |
| Furlough |
grant claim |
5,115 |
|
5,115 |
|
|
207,127 |
8,890 |
216,017 |
|
|
|
|
Unrestricted |
Total |
unrestricted |
Total |
|
|
|
|
funds |
funds |
funds |
funds |
|
|
|
|
2021 |
2021 |
2020 |
2020 |
|
|
|
|
|
f |
f |
f |
|
|
|
|
|
|
Restated |
Restated |
|
Sales within |
charitable |
activities |
1,192,&77 |
1,192,877 |
1,232,116 |
1,232,116 |
| 6. |
Investment |
income |
|
|
|
|
|
|
|
|
|
Unrestricted |
Total |
Unrestricted |
Total |
|
|
|
|
funds |
funds |
funds |
funds |
|
|
|
|
2021 |
2021 |
2020 |
2020 |
|
interest receivable |
|
|
67 |
67 |
591 |
591 |
|
Other income |
|
|
|
|
3,402 |
3,402 |
|
|
|
|
67 |
67 |
3,993 |
3,993 |
| Summary |
by fund type - current year |
|
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
funds |
|
|
2021 |
2021 |
2021 |
| Charitable |
expenditure |
1,069,450 |
8,918 |
1,078,368 |
| Governance |
costs |
7,799 |
|
7,799 |
|
|
1,077,249 |
8,918 |
1,086,167 |
| Summary |
by fund type - prior year |
by fund type - prior year |
|
|
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
|
funds |
funds |
funds |
|
|
|
2020 |
2020 |
2020 |
| Charitable |
|
expenditure |
1,047,160 |
2,266 |
1,049,426 |
| Governance |
|
costs |
12,970 |
|
12,970 |
|
|
|
1,060,130 |
2,266 |
1,062,396 |
| Current yea |
r |
|
|
|
|
|
Activities |
|
Total |
|
|
undertaken |
|
funds |
|
|
directly |
Support costs |
2021 |
| Charitable |
expenditure |
630,355 |
448,013 |
1,078,368 |
| Governance |
costs |
|
7,799 |
7,799 |
|
|
630,355 |
455,812 |
1,086,167 |
|
|
Activities |
|
Total |
|
|
undertaken |
Support |
funds |
|
|
directly |
costs |
2020 |
| Charitable |
expenditure |
700,349 |
349,077 |
1,049,426 |
| Governance |
costs |
|
12,970 |
12,970 |
|
|
700,349 |
362,047 |
1,062,396 |
|
|
|
Unrestricted |
Total |
Unrestricted |
Total |
|
|
|
funds |
funds |
funds |
funds |
|
|
|
2021 |
2021 |
2020 |
2020 |
|
|
|
|
f |
f |
f |
| Staff costs |
|
|
218,679 |
218,679 |
234,719 |
234,719 |
| Depreciation |
and impairment |
|
57,789 |
57,789 |
47,306 |
47,306 |
| Activities undertaken |
|
directly |
353,S87 |
353,887 |
418,324 |
418,324 |
|
|
|
630,355 |
630,355 |
700,349 |
700,349 |
|
|
|
|
|
Governance |
Total |
| Analysis ofsupport costs - current year |
|
|
|
Support costs |
costs |
funds |
|
|
|
|
2021 |
2021 |
2021 |
|
|
|
|
|
f |
f |
| Travel and subsistence |
|
|
|
12 |
|
12 |
| Legal and professional |
|
|
|
2,07S |
7,799 |
9,877 |
| Administration |
and office costs |
|
|
53,192 |
|
53,192 |
| Indirect employment |
|
|
|
149,933 |
|
149,933 |
| Communications |
|
|
|
205,120 |
|
205,120 |
| Premises costs |
|
|
|
34,453 |
|
34,453 |
| Depreciation |
|
|
|
3,225 |
|
3,225 |
|
|
|
|
448,013 |
7,799 |
455,812 |
|
|
|
|
Governance |
Total |
|
Analysis ofsupport costs - prior year |
|
Support costs |
costs |
funds |
|
|
|
2020 |
2020 |
2020 |
|
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 |
|
|
|
349,077 |
12,970 |
362,047 |
| 9. |
Staff Costs |
|
|
|
|
|
|
|
|
2021 |
2020 |
|
Wages and salaries - charitable |
activities |
|
218,679 |
234,719 |
|
Wages and salaries - support costs |
|
|
293,132 |
277,782 |
|
|
|
|
511,811 |
512,501 |
|
|
|
2021 |
2020 |
|
|
|
No. |
No. |
| Average |
number |
ofemployees |
18 |
|
|
|
2021 |
2020 |
| Wages |
and salaries |
452,063 |
454,697 |
| Social |
security costs |
43,504 |
36,833 |
| Other |
pension costs |
16,244 |
20,971 |
|
|
511,811 |
512,501 |
|
|
2021 |
2020 |
| Aggregate |
compensation |
163,201 |
177,144 |
.Intangible
Fixed Assets |
|
|
Website and |
|
Maisie database |
| Cost |
|
| At 1January 2021 |
207,778 |
| Additions |
35,788 |
| At 31December 2021 |
243,566 |
| Depreciation |
|
| At 1January 2021 |
73,548 |
| Additions |
42,794 |
| At 31December 2021 |
116,342 |
| Net book value |
|
| At 31December 2021 |
127,224 |
| At 31December 2020 |
134,230 |
| 12.Tangible Fixed Assets |
|
|
|
|
Plant and |
otherfixed |
|
|
machinery |
assets |
Total |
| Cost |
|
|
|
| At 1January 2021 |
69,737 |
84,198 |
153,935 |
| Additions |
47,372 |
22,896 |
70,268 |
| Disposals |
(7,495) |
(10,377) |
(17,872) |
| At 31December 2021 |
109,614 |
96,717 |
206,331 |
| Depreciation |
|
|
|
| At 1January 2021 |
58,223 |
66,586 |
124,809 |
| Additions |
8,545 |
9,676 |
18,221 |
Appropriated
on disposal |
(4,004) |
(10,376) |
(14,380) |
| At 31December 2021 |
62,764 |
65,886 |
128,650 |
| Net book value |
|
|
|
| At 31December 2021 |
46,850 |
30,831 |
77,681 |
| At 31December 2020 |
11,514 |
17,612 |
29,126 |
| .Fixed Asset Investments |
|
|
Investments |
|
in subsidiary |
|
companies |
|
f. |
| Cost or valuation |
|
| At 1 January 2021 and 31December 2021 |
100 |
| Net book value |
|
| At 1January 2021 and 31December 2021 |
100 |
|
|
Registered office or |
Registered office or |
Registered office or |
|
|
|
|
|
|
|
principal |
|
place of |
|
Class of |
|
Included |
in |
| Name |
|
business |
|
|
Principal activity |
shares |
Holding |
consolidation |
|
| Medicalert |
Trading |
United |
Kingdom |
|
Non-trading |
ordinary |
100% |
No |
|
| Limited |
|
|
|
|
company |
|
|
|
|
| 14.Stocks |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
2020 |
|
|
|
|
|
|
|
|
E |
f |
|
| Components |
and samples |
|
|
|
|
|
49,297 |
54,561 |
|
| 15.Debtors |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2021 |
2020 |
|
| Due within one year |
|
|
|
|
|
|
|
|
|
| Trade debtors |
|
|
|
|
|
|
|
53 |
|
| Other debtors |
|
|
|
|
|
|
480 |
|
|
| Prepayments |
and accrued |
income |
|
|
|
|
16,115 |
19,812 |
|
|
|
|
|
|
|
|
16,595 |
19,865 |
|
| .Cash a |
t bank and in hand |
|
|
|
|
|
|
2021 |
2020 |
| Financial |
assets measured |
at fair value through |
|
|
| income |
and expenditure |
|
1,409,531 |
1,247,887 |
| 17.Creditors: Amount |
s
falling due within one year |
|
|
|
|
2021 |
2020 |
|
|
|
Restated |
| Trade creditors |
|
39,761 |
38,821 |
| Other taxation and |
social security |
39,304 |
45,287 |
| Provision for Early |
Start Programme |
|
7,747 |
| Other creditors |
|
5,258 |
4,751 |
| Accruals and deferred income |
|
220,158 |
238,494 |
|
|
304,481 |
335,100 |
| 18.Creditors: Amounts |
falling due after more than one year |
|
|
|
|
2021 |
2020 |
| Provision for Early Start Programme |
|
|
17,280 |
|
|
|
|
At 1 |
|
|
|
At31 |
|
|
|
|
January |
|
|
Transfers |
December |
|
|
|
|
2021 |
Income |
Expenditure |
in/out |
2021 |
|
|
|
|
|
|
|
f |
f |
| Early |
start |
programme |
|
18,589 |
1,200 |
(8,918) |
|
10,871 |
| John |
Shaw |
foundation |
programme |
|
640 |
|
|
640 |
|
|
|
|
18,589 |
1,840 |
(8,918) |
|
11,511 |
|
|
At 1 |
|
|
At 31 |
|
|
january |
Resources |
|
December |
|
|
2021 |
expended |
Transfers |
2021 |
|
|
f |
f |
f |
|
| Fixed |
assets |
163,356 |
|
41,549 |
204,905 |
| Early |
Start Programme |
11,857 |
|
(7,477) |
4,380 |
|
|
175,213 |
|
04,072 |
209,285 |
|
|
At 1 |
|
|
|
|
At 31 |
|
|
January |
|
|
|
Transfers |
December |
|
|
2021 |
Income |
Expenditure |
|
in/out |
2021 |
|
|
f |
f |
|
f |
f |
f |
|
|
|
|
|
|
|
Restated |
| Unrestricted |
funds |
|
|
|
|
|
|
| Designated |
funds |
|
|
|
|
|
|
| Fixed assets |
|
163,356 |
|
|
|
41,549 |
204,905 |
| Early start programme |
|
11,857 |
|
|
|
(7,477) |
4,380 |
|
|
175,213 |
|
|
|
34,072 |
209,285 |
| General funds |
General funds |
|
|
|
|
|
|
|
| General funds - all |
|
funds |
939,587 |
1,326,885 |
|
(1,077,249) |
(34,072) |
1,155,151 |
| Total unrestricted |
|
funds |
1,114,800 |
1,326,885 |
|
(1,077,249) |
|
1,364,436 |
| Restricted |
funds |
|
|
|
|
|
|
|
| John Shaw |
Foundation |
|
|
|
640 |
|
|
640 |
| Early Start |
Programme |
|
18,589 |
1,200 |
|
(8,918) |
|
10,871 |
|
|
|
18,589 |
1,840 |
|
(8,918) |
|
11,511 |
| Total funds |
|
|
1,133,389 |
1,328,725 |
|
(1,086,167) |
|
1,375,947 |
| Prior year |
|
|
|
|
|
|
|
|
|
|
|
At 1 |
|
|
|
|
At31 |
|
|
|
January |
|
|
|
Transfers |
December |
|
|
|
2020 |
Income |
Expenditure |
|
in/out |
2020 |
|
|
|
|
|
|
|
|
Restated |
| Unrestricted |
funds |
|
|
|
|
|
|
|
| Designated |
funds |
|
|
|
|
|
|
|
| Fixed assets |
|
|
164,282 |
|
|
|
(926) |
163,356 |
| Early start programme |
|
|
9,675 |
|
|
(2,266) |
4,448 |
11,857 |
|
|
|
173,957 |
|
|
(2,266) |
3,522 |
175,213 |
| General funds |
|
|
|
|
|
|
| General funds - all funds |
|
557,737 |
1,438,121 |
(1,052,749) |
(3,522) |
939,587 |
| Total unrestricted |
funds |
731,694 |
1,438,121 |
(1,055,015) |
|
1,114,800 |
| Early |
Start |
Programme |
11,965 |
8,890 |
(2,266) |
18,589 |
| Total |
funds |
|
743,659 |
1,447,011 |
(1,057,281) |
1,133,389 |
|
|
At 1 |
|
|
|
At 31 |
|
|
January |
|
|
Transfers |
December |
|
|
2021 |
Income |
Expenditure |
in/out |
2021 |
| Designated |
funds |
175,213 |
|
|
34,072 |
209,2&5 |
| Generalfunds |
|
939,587 |
1,326,885 |
(1,077,249) |
(34,072) |
1,155,151 |
| Restricted |
funds |
18,589 |
1,840 |
(8,918) |
|
11,511 |
|
|
1,133,389 |
1,328,725 |
(1,086,167) |
|
1,375,947 |
|
|
At 1 |
|
|
|
At 31 |
|
|
January |
|
|
Transfers |
December |
|
|
2020 |
income |
Expenditure |
in/out |
2020 |
|
|
|
|
f |
f |
f |
| Designated |
funds |
173,957 |
|
(2,266) |
3,522 |
175,213 |
| General funds |
|
557,737 |
1,438,121 |
(1,052,749) |
(3,522) |
939,587 |
| Restricted |
funds |
11,965 |
8,890 |
(2,266) |
|
18,589 |
|
|
743,659 |
1,447,011 |
(1,057,281) |
|
1,133,389 |
|
|
|
2021 |
2020 |
|
|
|
|
Restated |
| Net income |
|
forthe period (per Statement of |
|
|
| Financial |
Activities) |
|
242,558 |
389,730 |
| Adjustments |
|
for: |
|
|
| Depreciation |
|
charges |
61,015 |
48,978 |
| Gain on disposal offixed assets |
|
|
(393) |
|
| Dividends, |
interest and rents from investments |
|
(67) |
{591) |
| Decrease |
in |
stocks |
5,264 |
17,090 |
| Decrease |
in |
debtors |
3,270 |
17,267 |
| Decrease |
in |
creditors |
(47,899) |
{29,051) |
|
|
|
263,748 |
443,423 |
| 24. Analysis ofchanges |
ln net debt |
|
|
|
|
|
|
|
At 31 |
|
|
At 1january |
|
December |
|
|
2021 |
cash flows |
2021 |
|
|
f |
f |
f |
| Cash at bank and in hand |
|
1,247,887 |
161,644 |
1,409,531 |
|
2021 |
2020 |
| Within one year |
70,700 |
74,413 |
| Between two and five years |
282,800 |
282,800 |
| In over five years |
220,816 |
291,516 |
|
574,316 |
648,729 |