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2022-03-31-accounts

Trustees Elaine Healey
John Phillips
Robert Gordon
Prof N Bishop
Gareth
Gumming
Yvonne Grant
Angie Stewart
Prof M Smith
Thines Ganeshamoorthy (Co-Opted 15November 2021)
Chief executive officer Patricia Osborne
Charity number (England and Wales) 272100
Charity number (Scotland) SCO10951
Principal address Grant Paterson House
30 Guthrie Street
DUNDEE
DD1 5BS
Auditor Bird Simpson & Co
144 Nethergate
Dundee
DD1 4EB
Bankers The Royal Bank ofScotland
3 High Street
Dundee
DD1 9LY

Page
Trustees' report 1-10
Statement ofTrustees' responsibilities
Independent
auditor's		 report 12 - 15
Statement offinancial activities 16-17
Balance sheet 18
Notes to the financial statements 19 - 31

Current financial year
Unrestricted Unrestricted Restricted Tote I Total
funds funds funds
general designated
2022 2022 2022 2022 2021
Notes 8 E 8
t
Donations
and legacies		 3 415,726 52,927 468,653 171,821
Other trading
activities		 4 40,972 40,972 19,848
Investments 5 38 38 101
Total income 456,736 52,927 509,663 191,770
Ex
ndi ure on:
Raising funds 6 42,690 42,690 51,778
Charitable
activities		 7 128,941 2,339 78,593 209,873 151,480
Total expenditure 171,631 2,339 78,593 252,563 203,258
Net incoming/(outgoing) resources
before transfers 285,105 (2,339) (25,666) 257,100 (11,488)
Gross transfers
between		 funds (130,762) 121,468 9,294
Net income/(expenditure) for the year/
Net incoming/(outgoing) resources 154,343 119,129 (16,372) 257,100 (11,488)
Other recognised gains and losses
Other gains or losses (129) (129) 182
Net movement
In		 funds 154,214 119,129 (16,372) 256,971 (11,306)
Fund balances at 1 April 2021 162,788 145,000 53,829 361,617 372,923
Fund balances at 31 March 2022 317,002 264,129 37,457 618,588 361,617

Prior financial year
Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2021 2021 2021 2021
Notes 6 6 6
Income from:
Donations
and legacies		 107,097 64,724 171,821
Other trading
activities		 19,848 19,848
Investments 101 101
Total income 127,046 64,724 191,770
~ECht
Raising funds 6 51,778 51,778
Charitable
activities		 89,034 1,510 60,936 151,480
Total expenditure 140,812 1,510 60,936 203,258
Net incoming/(outgoing) resources before transfers (13,766) (1,510) 3,788 (11,488)
Gross transfers
between		 funds (109,196) 99,470 9,726
Net income/(expenditure) for the year/
Net incoming/(outgoing) resources (122,962) 97,960 13,514 (11,488)
Other recognised
gains		 and losses
Other gains or losses 182 182
Net movement
in funds		 (122,780) 97,960 13,514 (11,306)
Fund balances at 1 April 2020 285,568 47,040 40,315 372,923
Fund balances at 31 INarch 2021 162,788 145,000 53,829 361,617

Notes 2022
f		 2021
f
Fixed assets
Tangible assets 53,903 53,638
Current assets
Debtors 13 140,301 8,458
Cash at bank and in hand 438,021 310,452
578,322 318,910
Creditors: amounts falling due within
one year 14 (13,637) (10,931)
Net current assets 564,685 307,979
Total assets less current liabilities 618,588 361,617
Income funds
Restricted
funds		 16 37,457 53,829
Unrestricted
funds
Designated
funds		 17 264,129 145,000
General
unrestricted		 funds 317,002 162,788
581,131 307,788
618,588 361,617

Donatio ns and legacies
Unrestricted Restricted Total Total
funds funds 2022 2021
Donations and gifts 89,204 52,927 142,131 154,999
Legacies receivable 315,734 315,734 7,168
Subscriptions 10,788 10,788 9,654
415,726 52,927 468,653 171,821
For the year ended 31 March 2021 107,097 64,724 171,821
Donations and gifts
Alexion Pharma UK Limited 7,500 7,500
Mereo BioPharma 10,000 10,000 10,000
Kyowa Kirin Ltd 10,000 10,000 10,000
Ultragenyx 5,000 5,000
Other 61,704 47,927 109,631 134,999
89,204 52,927 142,131 154,999

Unrestricted Unrestricted
funds funds
general general
2022 2021f
Fundraising events 40,972 19,848
5 Investments
Unrestricted Unrestricted
funds funds
general general
2022 2021
5
Interest receivable 38 101
6 Raising funds
2022 2021
Fundraisin and ublicit
Direct staff costs 22,336 29,703
Direct fundraising costs 1,262 (215)
Share ofsupport costs (see note 8) 19,092 22,290
Fundraising and publicity 42,690 51,778
42,690 51,778

2022 2021
F
Direct staff costs 83,761 84,102
Members events 18,565 1,957
Conference expenses 762 996
Staff expenses 968 1,261
Wheelchair
purchases		 55,689 34,156
Welfare and equipment 7,030 4,681
Subscriptions 3,319 2,397
Digital communications 16,007
186,101 129,550
Share ofsupport costs (see note 8) 19,092 17,460
Share ofgovernance costs (see note 8) 4,680 4,470
209,873 151,480
Analysis
by fund
Unrestricted
funds		 - general 128,941
Unrestricted
funds		 —designated 2,339
Restricted funds 78,593
209,873
For the year ended 31 March 2021
Unrestricted
funds		 —general 89,034
Unrestricted
funds		 - designated 1,510
Restricted funds 60,936
151,480

Support costs
Support Governance 2022 2021 Sasis ofallocation
costs costsf
Staff costs 7,635 7,635 14,808 % allocation
Depreciation 2,971 2,971 1,892 % allocation
Sundry office costs 3,966 3,966 3,070 %allocation
Rates &water 1,152 1,152 1,464 % allocation
Light &heat 3,744 3,744 4,046 %allocation
Repairs &maintenance 1,215 1,215 1,597 %allocation
Insurance 2,798 2,798 2,272 % allocation
Legal &professional fees 2,281 2,281 1,628 % allocation
Telephone 5,236 5,236 2,722 %allocation
Postage &stationery 2,733 2,733 1,347 %allocation
Computer expenses 4,453 4,453 4,904 % allocation
Audit fees 4,680 4,680 4,440 Governance
Cost oftrustee meetings 30 Governance
38,184 4,680 42,864 44,220
Analysed
between
Fundraising 19,092 19,092 22,290
Charitable
activities		 19,092 4,680 23,772 21,930
38,184 4,680 42,864 44,220

The average
monthly
number ofemplo		 yees
during
the year was:
2022 2021
Number Number
Charitable
and administration
Employment
costs		 2022 2021
Wages and salaries 105,261 122,536
Social security costs (net ofempployer allowance) 6,051 3,333
Other pension costs 2,420 2,744
113,732 128,613
Unrestricted Unrestricted
funds funds
general general
2022 2021
E
129 (182)

12 Tangible fixed assets
Freehold land Fixtures and Computer Total
and buildingsf fittings
F		 equipmentf
Cost
At 1 April 2021 94,595 69,906 30,658 195,159
Additions 3,236 3,236
At 31 March 2022 94,595 69,906 33,894 198,395
Depreciation
and impairment
At 1 April 2021 40,957 69,906 30,658 141,521
Depreciation
charged		 in the year 1,892 1,079 2,971
At 31 March 2022 42,849 69,906 31,737 144,492
Carrying
amount
At 31 March 2022 51,746 2,157 53,903
At 31 March 2021 53,638 53,638
13 Debtors
Amounts
failing due		 within one year: 2022
f		 2021f
Other debtors 139,679 4,000
Prepayments
and accrued income		 622 4,458
140,301 . 8,458
14 Creditors: amounts falling due within one year
2022f 2021f
Other taxation
and social security		 3,518 2,707
Other creditors 10,119 8,224
13,637 10,931
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Movement Movement in funds
Balance at 1 Incoming Resources Transfers Balance at 31
April 2021 resources expended March 2022
6 8 8
Wheelchair &equipment fund 85,000 (2,339) (8,532) 74,129
Research fund 60,000 130,000 190,000
145,000 (2,339) 121,468 264,129

19 Capital commitments 2022 2021
6
At 31 March 2022 the Charity had capital commitments as follows:
Contracted
for but not provided		 in the financial statements:
Acquisition
of property,
plant and equipment		 3,236
20 Related party transactions
Remuneration
of key management		 personnel
The remuneration
ofkey management		 personnel is as follows.
2022f 2021
f
Aggregate
compensation		 113,732 137,106
In 2022 there were no transactions with related parties (2021:None).