2022-12-31-accounts

Reference And Administrative	Reference And Administrative	Details OfThe Charity,	its Trustees And Advisers
Trustees' Report
Independent Auditors'	Report	On The Financial Statements
Statement Of Financial	Activities
Balance Sheet
Statement Of Cash Flows
Notes ToThe Financial	Statements

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2022	2022	2022	2021
		Note	f	f	f	f
Income from:
Donations, legacies and
grants			245,049	8,050	253,099	135,781
Other trading	activities		1,111,675		1,111,675	1,192,877
Investments			9,011		9,011	67
Total income			1,365,735	8,050	1,373,785	1,328,725
Expenditure on:
Charitable activities			(1,136,917)	(18,741)	(1,155,658)	(1,086,167)
Total expenditure			(1,136,917)	(18,741)	(1,155,658)	(1,086,167)
Net movement	in funds		228,818	(10,691)	218,127	242,558
Reconciliation	offunds:
Total funds brought forward			1,364,436	11,511	1,375,947	1,133,389
Net movement	in funds		228,81&	(10,691)	218,127	242,558
Total funds carried forward			1,593,254	820	1,594,074	1,375,947

					2022		2021
			Note		f		E
Fixed assets
Intangible assets					87,087		127,224
Tangible assets			12		61,448		77,681
Investments			13		100		100
					14S,635		205,005
Current assets
Stocks			14	39,751		49,297
Debtors			15	29,637		16,595
Cash at bank	and in	hand	16	1,689,327		1409531
					1,758,715		1,475,423
Creditors: amounts		falling due within
one year			17	(313,276)		(304,481)
Net current assets					1,445,439		1,170,942
Total net assets					1,594,074		1,375,947
Charity funds
Restricted funds			18		820		11,511
Unrestricted	funds		20		1,593,254		1,364,436
Total funds					1,594,074		1,375,947

					2022	2021
				Note	f	f
Cash flows from operating	activities
Net cash used in operating	activities			22	311,512	263,748
Cash flows from investing	activities
Purchase oftangible fixed	assets				(6,750)	(70,268)
Purchase ofintangible fixed assets					(33,977)	(33,977)
Proceeds from disposal of	fixed assets					3,885
Interest received					9,011	67
Net cash used in in investing activities					(31,716)	(102,104)
Change in cash and cash equivalents		in the	year		279,796	161,644
Cash and cash equivalents	at the beginning		ofthe year		1,409,531	1,247,887
Cash equivalents at the end ofthe year					1,689,327	1,409,531

Income from donations, legacie	s and grants
	Unrestricted	Restricted	Total
	funds 2022	funds 2022	funds 2022
Donations	78,208	8,050	86,258
Legacies	166,841		166,841
	245,049	8,050	253,099
	Unrestricted	Restricted	Total
	funds	funds	funds
	2021	2021	2021
Donations	100,604	1,840	102,444
Legacies	33,337		33,337
	133,941	1,840	135,781

5.Income from Charitab	5.Income from Charitab	5.Income from Charitab	le Activities
Income from Charitable			Activities
				Unrestricted	Total	Unrestricted	Total
				funds	funds	funds	funds
				2022	2022	2021	2021
Sales	within charitable		activities	1,111,675	1,111,675	1,192,877	1,192,877
6.	Investment	income
				Unrestricted	Total	Unrestricted	Total
				funds	funds	funds	funds
				2022	2022	2021	2021
Interest receivable				9,011	9,011	67

Summar	y by fund type - current	year
		Unrestricted	Restricted	Total
		funds	funds	funds
		2022	2022	2022
Charitable	activities	1,128,431	18,741	1,147,172
Governance	costs	8,486		8,486
		1,136,917	18,741	1,155,658

		Unrestricted	Restricted	Total
		funds	funds	funds
		2021	2021	2021
		f	f
Charitable	activities	1,069,450	8,918	1,078,368
Governance	costs	7,799		7,799
		1,077,249	8,918	1,086,167

Current year	Current year
		Activities		Total
		undertaken	Support	funds
		directly	costs	2022
Charitable	activities	714,361	432,811	1,147,172
Governance	costs		8,486	8,486
		714,361	441,297	1,155,658

		Activities		Total
		undertaken	Support	funds
		directly	costs	2021
Charitable	activities	630,355	448,013	1,078,368
Governance	costs		7,799	7,799
		630,355	455,812	1,086,167

Analysis of	direct costs	direct costs
			Unrestricted	Total	Unrestricted	Total
			funds	funds	funcls	funds
			2022	2022	2021	2021
Staff costs			181,571	181,571	218,679	218,679
Depreciation	and impairment		81,593	81,593	57,789	57,789
Activities undertaken		directly	451,197	451,197	353,887	353,887
			714,361	714,361	630,355	630,355
Analysis of	support	costs
					Governance
				Support costs	costs	Total funds
				2022	2022	2022
Travel and subsistence				89		89
Legal and professional				219	8,486	8,705
Administration	and office costs			53,712		53,712
Indirect employment				154,863		154,863
Communications				184,996		184,996
Premises costs				35,193		35,193
Depreciation				3,739		3,739
				432,811	8,486	441,297

Analysis ofsup	port costs - pr	ior year
				Governance
			Support costs	costs	Tota I funds
			2021	2021	2021
Travel and subsistence			12		12
Legal and professional			2,078	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
. Staff Costs
				2022	2021
Wages and salaries - charitable		activities		181,571	218,679
Wages and salaries - support costs				297,327	293,132
				478,898	511,811

			2022	2021
			No.	No.
Average	number	ofemployees	17	18

		2022	2021
Wages	and salaries	421,425	452,063
Social	security costs	39,775	43,504
Other	pension costs	17,698	16,244
		478,898	511,811

exceeded f6	0,000was:
			2022	2021
			No.	No.
In the band	f80,001-f90,000
In the band	f90,001 —f100,000
Remuneration	of key management	personnel
			2022	2021
Aggregate compensation			163,078	163,201

Cost
At 1January 2022	243,566
Additions	33,977
At 31December 2022	277,543
Depreciation
At 1January 2022	116,342
Amortisation	74,114
At 31December 2022	190,456
Net book value
At 31December 2022	87,087
At 31December 2021	127,224

		Other
	Plant and	fixed
	machinery	assets	Total
Cost
At 1January 2022	109,614	96,717	206,331
Additions		6,750	6,750
Disposals		(6,138)	(6,138)
At 31December 2022	109,614	97,329	206,943
		Other
	Plant and	fixed
	machinery	assets	Total
Depreciation
At 1January 2022	62,764	65,886	128,650
Charge for the year	11,764	11,219	22,983
Appropriated on disposal		(6,138)	(6,138)
At 31December 2022	74,528	70,967	145,495
Net book value
At 31December 2022	35,086	26,362	61,448
At 31December 2021	46,850	30,831	77,681

	Investments	Investments	in
	subsidiary	companies
			f
Cost or valuation
At 1January 2022 and 31December 2022			100
Net book value
At 1January 2022 and 31December 2022			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
							2022	2021
							f	f
Components	and samples						39,751	49,297
15.Debtors
							2022	2021
							f	f
Due within one year
Other debtors							4,189	480
Prepayments	and accrued	income					25,448	16,115
							29,637	16,595

			2022	2021
			f	f
Financial assets measured	at fair value through	income
and expenditure			1,689,327	1,409,531

		2022	2021
Trade creditors		30,364	39,761
Other taxation	and social
security		42,474	39,304
Other creditors		5,154	5,258
Accruals and deferred income		235,284	220,158
		313,276	304481

	At 1				At 31
	January			Transfers	December
	2022	Income	Expenditure	in/out	2022
			f	f
Early start programme	10,871	8,050	(18,605)		316
John Shaw foundation
programme	640		(136)		504
	11,511	8,050	(18,741)		820

		At 1			At 31
		January	Resources		December
		2022	expended	Transfers	2022
		f	f	f	f
Fixed	assets	204,905		(56,370)	148,535
Early	Start Programme	4,380		(4,231)	149
		209,285		I60,601)	148,684

						At 31
		At 1January			Transfers	December
		2022	Income	Expenditure	in/out	2022
		f	f	f	f	f
Unrestricted funds
Designated funds
Fixed assets		204,905			(56,370)	148,535
Early start programme		4,380			(4,231)	149
		209,285			(60,601)	148,684
General funds
General funds —all	funds	1,155,151	1,365,735	(1,136,917)	60,601	1,444,570
Total unrestricted	funds	1,364,436	1,365,735	(1,136,917)		1,593,254
Restricted funds
John Shaw Foundation		640		(136)		504
Early Start Programme		10,871	8,050	(18,605)		316
		11,511	8,050	(18,741)		820
Total funds		1,375,947	1,373,785	(1,155,658)		1,594,074

		At 1				At 31
		January			Transfers	December
		2021	Income	Expenditure	in/out	2021
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 —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

		At 1				At 31
		January			Transfers	December
		2022	Income	Expenditure	in/out	2022
Designated	funds	209,285			(60,601)	148,684
General funds		1,155,151	1,365,735	(1,136,917)	60,601	1,444,570
Restricted	funds	11,511	8,050	(18,7411		820
		1,375,947	1,373,785	(1,155,6581		1,594,074

year
		At 1				At 31
		January			Transfers	December
		2021	Income	Expenditure	in/out	2021
Designated	funds	175,213			34,072	209,285
General funds		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

				2022	2021
Net income	for the period (per	Statement of Financial	Activities)	218,127	242,558
Adjustments	for:
Depreciation	and amortisation	charges		97,097	61,015
Gain on disposal offixed assets					(393)
Dividends, interest and rents from investments				(9,011)	(67)
Decrease in	stocks			9,546	5,264
(increase) /	decrease in debtors			(13,042)	3,270
Increase/(decrease) in creditors				8,795	(47,899)
				311,512	263,748
23. Analysis	ofchanges in net debt
			At 1		At 31
			January	Cash	December
			2022	flows	2022
Cash at bank	and in hand		1,409,531	279,796	1,689,327

	2022	2021
Within one year	70,700	70,700
Between two and five years	282,800	282,800
ln over five years	150,116	220,816
	503„616	574,316