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|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|
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|||||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|
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||||||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|
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|||||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|
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||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|
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|||||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|
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||||||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|
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|||||||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|
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|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|
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|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||||||
##
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|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|
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|||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|
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||||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|
##
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|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|
##
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|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|
##
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|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|
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||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|