2023-12-31-accounts

Reference	And Administrative	And Administrative	Details Of The Charity,	Its Trustees And Advisers
Trustees'	Report
Independent Auditors'		Report	On The Financial Statements		10
Statement	Of Financial	Activities			13
Balance Sheet					14
Statement	Of Cash Flows				16
Notes To	The Financial	Statements			17

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2023	2023	2023	2022
			Note	f	f	f	f
Income from:
Donations, legacies		and
grants				143,356	23,850	167,206	253,099
Other trading	activities			1,204,004		1,204,004	1,111,675
Investments				48,149		48,149	9,011
Total income				1,395,509	23,850	1,419,359	1,373,785
Expenditure on:
Charitable activities				(1,457,446)	(8,984)	(1,466,430)	(1,155,658)
Total expenditure				(1,457,446)	(8,984)	(1,466,430)	(1,155,658)
Net movement	in funds			(61,937)	14,866	(47,071)	218,127
Reconciliation	offunds:
Total funds brought		forward		1,593,254	820	1,594,074	1,375,947
Net movement	in funds			(61,937)	14,866	(47,071)	218,127
Total funds carried		forward		1,531,317	15,686	1,547,003	1,594,074

					2023		2022
			Note		E		E
Fixed assets
Intangible assets					22,512		87,087
Tangible assets			12		40,503		61,448
Investments			13		100		100
					63,115		148,635
Current assets
Stocks			14	39,556		39,751
Debtors			15	68,626		29,637
Cash at bank	and in hand			1,705,923		1,689,327
				1,814,105		1,758,715
Creditors: amounts		falling due within
one year			17	(330,217)		(313,276)
Net current assets					1,483,888		1,445,439
Total net assets					1,547,003		1,594,074
Charity funds
Restricted funds					15,686		820
Unrestricted	funds		20		1,531,317		1,593,254
Total funds					1,547,003		1,594,074

				2023	2022
				f	f
Cash flows from operating	activities
Net cash used in operating	activities			(17,257)	311,512
Cash flows from investing	activities
Purchase oftangible fixed	assets			(3,186)	(6,750)
Purchase of intangible fixed assets				(11,720)	(33,977)
Proceeds from disposal of	fixed assets			610
Interest received				48,149	9,011
Net cash used in in investing activities				33,853	(31,716)
Change in cash and cash equivalents		in the	year	16,596	279,796
Cash and cash equivalents	at the beginning		ofthe year	1,689,327	1,409,531
Cash equivalents at the end ofthe year				1,705,923	1,689,327

	Unrestricted	Restricted	Total
	funds 2023	funds 2023	funds 2023
Donations	75,151	23,850	99,001
Legacies	68,205		68,205
	143,356	23,850	167,206
	Unrestricted	Restricted	Total
	funds	funds	funds
	2022	2022	2022
Donations	78,208	8,050	86,258
Legacies	166,841		166,841
	245,049	8,050	253,099

				Unrestricted	Total	Unrestricted	Total
				funds	funds	funds	funds
				2023	2023	2022	2022
Sales	within	charitable	activities	1,204,004	1,204,004	1,111,675	1,111,675

	Unrestricted	Total	Unrestricted	Total
	funds	funds	funds	funds
	2023	2023	2022	2022
Interest receivable	48,149	48,149	9,011	9,011
Other income
	48,149	48,149	9,011	9,011

		Unrestricted	Restricted	Total
		funds	funds	funds
		2023	2023	2023
Charitable	activities	1,448,246	8,984	1,457,230
Governance	costs	9,200		9,200
		1,457,446	8,984	1,466,430

					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
8.	Analysis of		expenditure	by activities
					Activities		Total
					undertaken	Support	funds
					directly	costs	2023
	Charitable		activities		732,145	725,085	1,457,230
	Governance		costs			9,200	9,200
					732,145	734,2&5	1,466,430
					Activities		Total
					undertaken	Support	funds
	Prior year				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

		Unrestricted	Total	Unrestricted	Total
		funds	funds	funds	funds
		2023	2023	2022
Staff costs		153,415	153,415	181,571	181,571
Depreciation and impairment		76,296	76,296	81,593	81,593
Activities undertaken	directly	502,434	502,434	451,197	451,197
		732,145	732,145	714,361	714,361
Analysis ofsupport costs
				Governance
			Support costs	costs	Total funds
			2023	2023	2023
Travel and subsistence			8,426		8,426
Legal and professional			9,950	9,200	19,150
Administration and office costs			60,042		60,042
Indirect employment			258,327		258,327
Communications			350,106		350,106
Premises costs			38,234		38,234
Depreciation
			725,085	9,200	734,285

						Governance
					Support costs	costs	Total funds
					2022	2022	2022
	Travel and subsistence						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
9.	Staff Costs
						2023	2022
	Wages and salaries		- charitable	activities		153,415	181,571
	Wages and salaries		—support costs			436,211	297,327
						589,626	478,898

			2023	2022
			No.	No.
Average	number	ofemployees		17

R TH	E YEAR ENDED 31 DECEMBER 202	3 (CONTINUED)
		2023	2022
Wages	and salaries	538,291	421,425
Social	security costs	34,423	39,775
Other	pension costs	16,911	17,698
		589,625	478,898

Cost
At 1January 2023	277,543
Additions	11,720
At 31December 2023	289,263
Depreciation
At 1January 2023	190,456
Amortisation	76,296
At 31December 2023	266,752
Net book value
At 31December 2023	22,512
At 31December 2022	87,087

angible Fixed Assets
		other
	Plant and	fixed
	machinery	assets	Total
Cost
At 1January 2023	109,614	97,329	206,943
Additions		3,186	3,186
Disposals		(1,641)	(1,641)
At 31December 2023	109,614	98,874	208,488

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023	(CONTINUED)
12.Tangible Fixed Assets (continued)
		other
	Plant and	fixed
	machinery	assets	Total
Depreciation
At 1January 2023	74,528	70,967	145,495
Charge for year	11,204	12,316	23,520
Appropriated on disposal		(1,030)	(1,030)
At 31December 2023	85,732	82,253	167,985
Net book value
At 31December 2023	23,882	16,621	40,503
At 31December 2022	35,086	26,362	61,448
13.Fixed Asset Investments
		Investments in
		subsidiary	companies
			f
Cost or valuation
At 1January 2023 and 31December 2023			100
Net book value
At 1January 2023 and 31December 2023			100

		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

FOR THE YEAR 14.Stocks	ENDED 31	DECEMBER 2023	(CONTINUED)
				2023	2022
				f
Components	and samples			39,556	39,751
15.Debtors
				2023	2022
Trade Debtors				106
Other debtors				31,320	4,189
Prepayments	and accrued
income				37,200	25,448
				68,626	29,637
16.Cash at bank and in hand
				2023	2022
				f	f
Financial assets measured		at fair value through	income
and expenditure				1,705,923	1,689,327

		2023	2022
Trade creditors		66,295	30,364
Other taxation	and social
security		11,875	42,474
Other creditors		3,840	5,154
Accruals and deferred
income		248,207	235,284
		330,217	313,276

		At 1				At 31
		January			Transfers	December
		2023	Income	Expenditure	in/out	2023
Early start programme		316	8,850	(8,708)		458
McLay Dementia	Trust		15,000	(204)		14,796
John Shaw foundation
programme		504		(72)		432
		820	23,850	(8,984)		15,686

		At 1			At 31
		January	Resources		December
		2023	expended	Transfers	2023
		f	f	f	f
Fixed assets		148,535		(85,521)	63,014
McLay Dementia	Trust		(204)	15,000	14,796
Early Start Programme		149		71	220
		148,684	(204)	(70,450)	78,030

			At 1				At 31
			January			Transfers	December
			2023	Income	Expenditure	in/out	2023
				f	f	E	E
Unrestricted funds
Designated funds
Fixed assets			148,535			(85,521)	63,014
McLay Dementia	Trust				(204)	15,000	14,796
Early start programme			149			71	220
			148,684		(204)	(70,450)	78,030
General funds
General funds - all		funds	1,444,570	1,395,509	(1,457,242)	70,450	1,453,287
Total unrestricted		funds	1,593,254	1,395,509	(1,457,446)		1,531,317

John Shaw Foundation	504		(72)	432
McLay Dementia Trust		15,000	(204)	14,796
Early Start Programme	316	8,850	(8,708)	458
	820	23,850	(8,984)	15,686
Total funds	1,594,074	1,419,359	(1,466,634)	1,547,003

				At 1				At 31
				January			Transfers	December
				2022	income	Expenditure	in/out	2022
				f	f	f	f	f
Unrestricted		funds
Designated	funds
Fixed assets				204,905			(56370)	148,535
Early start programme				4,380			(4,231)	149
				209,285			(60,601)	148,684
Generalfunds
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
		2023	Income	Expenditure	in/out	2023
Designated	funds	148,684		(204)	(70,450)	78,030
General funds		1,444,570	1,395,509	(1,457,242)	70,450	1,453,287
Restricted	funds	820	23,850	(8,984)		15,686
		1,594,074	1,419,359	(1,466,430)		1,547,003

Summary	offunds —prior	year
		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	(18,741)		820
		1,375,947	1,373,785	I1,155,658I		1,594,074

22.	Reconciliation ofmo	ve	ment in funds to net cash fl	ow from operating ac	tivities
					2023	2022
	Net income for the	period (per Statement of Financial Activities)			(47,071)	218,127
	Adjustments for:
	Depreciation charges				99,816	97,097
	Gain on disposal of	fixed
	assets
	Dividends, interest	and rents from investments			(48,149)	(9,011)
	Decrease in stocks				195	9,546
	(Increase) / decrease		in debtors		(3&,989)	(13,042)
	(Decrease) in creditors				16,941	8,795
					(17,257)	311,512
23.	Analysis ofchanges	in	net debt
				At 1		At 31
				January	cash	December
				2023	flows	2023
	Cash at bank and in	hand		1,689,327	16,596	1,705,923

	2023	2022
Within one year	70,700	70,700
Between two and five years	282,800	282,800
In over five years	79,416	220,816
	432,916	574,316