REGISTERED CHARITY NUMBER: 298933
REPORT OF T•IE TRUSTEES AND
UNAUOITED FINANCIAL STATEMENTS FOR TklE YEAR ENDED 31 MARCH 2021
ISLE OF WIGHT DIABETIC FUND
Brlght Brown Llmlted
Chartered Accountarlts
Exchange House
St. Cr05s Lane
Newport
Isle of Wight
P030 58Z

ISLE OF WIGHT NABEtICFUND
CONTENTS OF THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Report olthe Trust•os
Independent Examkn•¢s Report
Statrment of Flnanclal ACtI￿e5
Balanrp Sheet
Notestothé FlnancSal Stknents
6 to 13
Oetalled Statement of Flnantlal Artl¥lUes
14

ISLE OF WIGHT DIABETK FUND
REPORT OF THE YRiISTEES
FOR THE YEAR ENOED 31 MAFICH 2021
The tnjstees present their report with the financlal statement5 of the charity for the yèar ended 31 March 2021. The
tntstee5 have adopted the provlslons of A¢countlng and Reportlng by Charltie5'. Ststement gf Recomrnended Practlce
applicable to charltle5 preparin8 thelr accounts in accordantè with the Financial Reportin8 Standard appllcable In the
UK and Republic of Ireland IFRS 1021 (Èffective l January 20191.
OBJECTWESAND ACTIVITIES
Obkctsofthe ¢harbty
The relief and treatrnent of persons suffering from dlabetes and any other diseage whlch is CO￿lStent wlth or related
to dlabetes,.
The promotlun of pU￿1C education and research Into the nature, causes* prevèntion and treatment of dlabetes and the
d15semination of the useful resu￿$ of any such work:
Promotlng the hèalth and welfare of peisDn5 5uffeTln8 from dlabete5 by the purchase of equipment oi by thè Provlslon
of medlchl nursin8 or other staff or facilities nece5saryfor thetreatment or relief of diabetes: and
Promotin8 edvcotlon In and the 5ncrea5e of publlc knowled8e of, the nature, cause, preventlon and treatment of
diabete5 by such means as are charftable as the trustees shall d￿errnIne frorn tlme to time.
A￿1*W of the ¥rtlvltle5 and luture dev•k*pments
The charlty contlnued to pursue its general objectives durlng thè year. 14owever, In th15 financial year therè h35 been
worldwSde partdemic due to COVID 19. Natlonal restrlctions have beeft In place which has resulted in the country belng
in lockdown for periods of tlmes.
In v4ew of this, the usual 3ttlvitie5 which the charity would have funded have been extremety Ilmlted. The charfty
however has stlll bèen funding the patlent support wroup so that they can continue to offey virtual support to pouple
th diabetes on the Isle of Wl8ht. It is hoped that act5vltles wlS1 restart over time but this wlll depend very much on the
Sltuation wlth the pandemic. This 15 especlally ciltlcal given that people wlth diabetes are classed as more wlnerable
from the effect5 of COVID 19 so we do nrt Wlsh to rush Snto any activlties whSch would Increase the rfsk of people
contractin8 It. Staff artlvitle5 have obviously alsg been affected by this, not i)nty because of the restyictiOll5 but also
because the workload they have had to take on durin8the pandemlc.
The charlty wlll continue to seek donations, sponsorship and grants to provlde sufficient resources to fblfil its
chaiitable oblettives and wpport thè new di8betes pattent supportyoup.
Publlc bèneflt
All the actlvStles of the dwrlty focus on dell¥edng tommunlty benefSt and are In accordan￿ wlth the oblects of the
charlty. The trustees have complled wlth thèir duty to have due re8ard to the Charity Commlsslon's public beneflt
guidance when exercisingany powers ordutles to whith the 8uidance Is relevant.
FINANCIAL REVIEW
Flnantlal posltlon
Incoming resources for the year amuhted to £29,368 12020 - £28,068). Costs of charltable attivit￿5 amounted to
£9,83012020 £18,2711 and unrealised gaSns/llosse$l on in¥estments amounted to £4512020 -1£13111. Unrestrlcted
and iestricted fund5 carried forward at the end of the year amounted to £663,825 12020 £644.2421 and £12,574
12020- £12,574) respectlvelv.
Resenms pollcy
It Is the pollcy of the charlty to malntain unrestrlthed funds. whith are the free reserves of the charlty, at a le￿1 whlth
equates to appiomimately six months unrestrttted expendlture. Thls Provide5 suffident funds to cover management
and administratlon and support costs.
turrently, thÈre is a shortage of sultable Projects for the charity lo support. Consequently the level of reserves has
exceeded the target set by the trustees. The trustees are actively searchlng for other worthwhlle proJeLls In the
dbabetes fleld.
PauÈ I

ISLE OF WIGHT DIA8ETIC FUND
REPORTOFTHE TRUSTÉES
FOR THEYEAR fNDED 31 MARCH 2021
STRUCTURE, GOVERNANCE Af40 MANAGEME14T
60￿MIng document
The charlty Is controlled bylts 8overnin8 documen¢ a deed of trust and tun5titute5 an urbln¢oTporated chHrity.
Oryafilsatlonal >truEture
The charlty Is managed by its trustees who meet as often as is necessary for the adminlstration and proper condutt of
the charity. New tTU5tees may be appointÈd by the exlsung trustees.
Rlsk mJna8eme
The trustee5 have a duty to klentwy and revlew the rlsks to whkh the charty Is exposed and to ¢n$ure approprlate
controls are in placetD provide reasonable a5SUfance aB?inst ffaud and error.
It 15 the Cha￿￿5 ptsljry not to borrow money but to work wlthln the Its exlstlng funds in additTron to ensuring that
money 5P¢lIt is in keeplng with the objectives of the charlty. The chartty also ha5 two board members controlling day
to dayaffalrs in addition to the rhaiTmaTI'S role in signin8 larger surn5.
REFERENCE AND ADMINISTrATIVE DETAIiS
ReRlsterad Charlty number
298933
Pthdpal addr•ss
St Martys Hospital
Newport
151e of Wi8ht
P030 STG
Trustees
DrAK Bak
Mrs E Whittin8stall
G Hall
P St John Jacobs
R Newnham
Dr V LawrencÈ
Mr5 M P Wllson
Mr5T E Porteous
IndepÈMlent Emamkner
Bright Brown Limited
Chartered Accountants
Exchange House
St. Cross Lane
Newport
Isle of Wight
P030 5BZ
Approved by order of the board of trustees on ......-.......
/ and 51gned on its behalf by..
Dr A K Baksl-Tru5tee
Page 2

INOEPENOENT EXAMINER'S REPORTTOThETRUSTEESOF
ISLE OF WIGHT DIABETIC FUND
Indepèndent examlnerfs ￿pOrttOthe tru￿¢#5 of Isle of Wl8ht Dlabetlc Fund
report to the tharity tnjstw on my examination Df the accounts of Isle of Wight Djabetlc Fund (the Trust) for the
vpar ended 31 March 2021.
A•sponslbllltlos and basls ol report
As the charity trustees (rf the Trust you are responsible for the preparaiknn of the accounts in aciordance with the
requlrements of the Char￿leS Act 20111'the Att'l.
I feptsrt In resped of my examlnation of the Trust's attounts carrled out under Section 145 of the Act and In carrylng
out my examlnatbTh I have followed all appllcable Directlons Oven by the Charlty Commis51on under sectlon 1451Sllbl
of the Act.
Independent examlner's statement
I have completsd my examination. I confirm that no materlal matters have come to my attentlon In connectlon wlth
the examination giviri8 me cause to believe that Ir? any material fespect:
accountin8 retords were not kept In respect of the Trust as requlred by se¢tion 130 of the ￿ or
the accgunts (Jo not accord with those records., or
the accounts dD not comply wlth the appllcable requirement5 toncerning the form and content of accounts Set
out In the Charltles IAccounts and Report51 Regulatlons 2008 other than any iequirement that the accounts
give a true and fairvlew whlth is not a matter considered as part of an Independent examlnatlon.
I have no con￿M5 and have come across ro other matters In connectlon wlth the examlnatlon to whlch atteotion
should be diawn In this report in order to e￿ble è proper unde￿tandIng of the accounts to be reathed.
J Palmer
FCCA
Brtght Brown timited
CharterÈd Accountsnts
Newport
Isle of Wi8ht
Date..
Pa8e 3

ISIE OF WIGHT OIA8ETIC FUND
STATEMENT OF FINANaALAcYwmES
FOR THEYEAR ENDEO 31 MARCH 2021
2021
Total
funds
2020
Total
fijnds
Unrestrlcted
funds
Restrlcted
fund5
Notes
INCOME AND ENDOWMENT5 FROM
Donatlr)ns and legacies
22,966
22.966
21,662
Investment income
6.402
6,402
Totsl
29.368
29,368
28,068
EXPENDITURE ON
Charitsble artivitl
Education and researth into nature, cause etc of
diabetes, relief and treatment foi people
5ufferlng wlth dlabetes
9,830
9,830
18,271
Net galns/llos5esl on Investments
45
45
NET INCOME
19,583
19.583
9,666
REcof4CiLIATION OF FUNDS
T￿31 funds brO￿ht10[W•ffd
644,242
12.574
656,816
647.150
TOTAL FUNDS CARRIED FORWARD
663,825
12,574
676,399
656,816
The note5 fomi part of thèse Ilnancial siatements
Page4

ISLE OF WIGHT DIA8Efic FUND
BAUINCE SHEET
31 MARCH 2D21
2021
2020
Notes
FIXED ASSEV5
Tangible asset5
Investments
274
165
io
210
210
439
CURRENT ASSErs
Debtors
Cash at bank
li
22,270
655,119
7,980
649597
677,389
657,577
CREDITORS
Amount5 fallln6 due withln one year
12
1.2oK)I
11,2001
NET CURRENT ASSETS
676,189
656,377
TOTALASSETS LESS CURRENT UABIiITIES
676,399
656,816
NET ASSErs
676,399
656,816
FUNDS
Unrestricted funds
Re5trtcted funds
14
663,825
12,574
644.242
12,574
TOTAL FUNDS
676,399
656,816
The financial Statements were approved by the Board of Trustees and author15ed ft>t i55ue on
..f¥...AW5￿￿tr..￿nd were sl8ned on It5 behalf bv:
A K Baksl-Trustee
E Whittingstall- Trustee
The note5 form part olthe5e finantlal statements
Page S

ISLE OF WIGHTDIABETIC FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 MARCH 2021
AccoupilliiG POUCIES
Basls of preparlngth•finantlal siatÈments
The financial ststements of the charity, whlch Is a publlc benefit enfjty under FRS 102, have been prepared In
accordance with the Charlties SORP (FR5 1021 'AccountinR and Reporting by Charitles.. Statemènt of
Recommended Piactlce applicable to charitie5 prepamng thèir accounts In acttrrdancÈ with the FinaTrcial
Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021 leffectlve l January 20191,, Financial
flepartlng Standard 102 Yhe Flnancial RepDrtln8 Stsndard applicable In the UK and Republic of Ireland, and the
Charities Act 2011. The flnanclal statements have been prepared under the historlcal c05t convention, with the
exteption of investrnents whlch afe in¢luded at market value, as modlfled bythe revaluatlon ol CErtain a55et5.
All Income Is reco8n5sed In the Statement of Flnanclal Actlvrtles the charlty has entltlement to the funds, It
Is probablèthat thè intome wlll ￿ rèeèNed and the amount call be measured ￿t1abty.
Em￿n￿ltUre
Liabllities are recognlsed a5 expendlture as soon as there Is a lègal or constructive obl￿atIOn commlttlng the
charity to that expènditure, It Is probable that a transfer of economlc beneflts wlll be required In settlement
and the amount of the obll8ation tan be measured rellably. Expendituie is acc¢)unted for on an accruals basls
and has been classified under he3dbn8S that aggregate all cost felated to the category. Whère costs cannot be
dlrectly attiibuted to particular headln8S they have been allocated to ac¢Mties on a basis conslstent with the
use of resources.
Tan8lble flxed assets
Dep￿datIon 15 provlded at the followlnB annual rates In order to wrlte off ea¢h a$5et Over Its esiimated useful
life.
Plant and machinery
25% on oist
Tamatlon
The Cha￿tY Is exemptfrom tax on tt$ charitable actNltle5.
nd accountlng
Unrestrlrted fundi can bÈ used accordance wlth the charftable objectives atthe di5cretlDn of the trustees.
Restrirted fund5 ran be used for partkuSar restricted purposes withln the objÉtts of the tharltv.
Restrictions arSse when specified by the donor orwhÈn funds a￿ fai5Èd for particular restricted purposes.
Furtherexplaftation of the nature and purpose of each fund Is In¢lud2d In the note5 to the financlal statements.
DonatlDTrS underdeed5 of Covenant
Donations under deeds of ¢ovenah*, tQ8ether wlth the assodated incorne tax recovery• afe recognlsed 35
Income when the don*lon is recelved.
Re¥aluatlon of quoted Investments
Quoted InvÈ#tments are Included attheir falrvalue at the balance sheet date,
Page 6
contlnued..

ISLE OFWIGHT DIABETK FUND
NOTESTO THE HNANCIALSTAYEMENTS. ¢ontlnued
FOR THE VEAII ENDED JI MARCH W21
DONATIONS AND LEGACIES
2021
2020
Donations
22,966
21,662
INVESTMENT114COME
2021
2020
IntèrÈst rÈcèived
6,406
CHARITABIE ACTIVITIES COSTS
Support
costs15ee
note 61
C05t515ee
I￿e 51
Totals
Educatlon and research Into nature,
cause etc of diabetes, rellef and
tfeatment for people sufferln8 w￿h
diabetes
8,474
1,356
9,830
DIREcf COSTS OF CHARITABLE AcfNmES
2021
2020
Adult educotlon
Nurse tralning
Supportdlabetlc patlent 8mUP
Bookkeepin8
Depfeciation
18
1,288
14,371
1,000
274
1,237
5,961
274
8.474
16,951
SUPPORT COSTS
Governance
cost5
Eduratlon and research Into n3￿re, cause
etc of dlabete5, relief and tyeatment for
people sufferin8 wlth diabetes
1,356
Pa8e 7
ontlnued...

ISLE OF WIGTrrr DIABETIC FUND
NOTES TOTHE FINANCIALSTATEMENt5- contlnued
FOR THE YEAR ENOED JI MARCH 20ZI
SUPPORT cosrs.¢oNtlnu¢d
Support costs, Included In the above, are as follows..
Goveman¢e
2021
Educatlon
and
research
Int
nature,
¢guse et
2020
diabetes
rellef
Totsl
actiwtles
Independent examlners, remuneratknn
1,356
1.320
TRUSTEES. AEMUNERATION AND BENEFITS
The tharftyramunerated the folb)wlngtrustee5 for provldlng bookkeeplng 5ervlces:
Mr5 £ Whittln8stall- £6(KI12020- £61Y)I
Mrs T Porteou5 £40012020- £4001
Tntstots, wiens•s
During the year, the chai6ty relmbursed the trustees expenses totslllng £nll (2020 £1561 Incurred In
connection wlth the activltles of the charity.
COMPARATIVES FOR TrIE STATEMENT OF FINANCIALACTWITIES
UnrestrScted
funds
Restrlcted
fvnds
Total
funds
114COME ANO ENOOWMEpifs FROM
Donation5 and legacies
19,512
2,150
21,662
Investment Income
6,406
Totsl
25,918
2.150
28,068
EXPENDITURE ON
Charltable actlvltles
Educatlon and resear¢h Into nature, Cause etc
of diabetes, rellef and treatment for peDFde
5ufferlng wlth dlabete5
18,271
18,271
Netgalnslllossesl on Investments
11311
11311
NET INCOME
7,516
2.150
9,666
Page 8
contlnued...

ISLE OFWIGHT OW4BEfic FUND
NOTESTOTHE FINANaALSTATEMENYS-¢ontlnuéd
FOR THE YEAR ENDED 31 MARCH 2021
COMPARATIVÉSKIR THEsfATEMENT OF HNANCIALACtwmES- ¢ontlnued
Unrestricted
funds
Restricted
funds
Total
funds
RECONCILIATION OF FUNDS
Total fvnds brouBhtforward
636,726
10,424
647,150
TOTAL FUNDS CARRIED FORWARD
644,242
I2￿74
656,816
TANfjtBLE FIXED ASSETS
Freehold
pioperty
Plant and
machlnery
Tota15
COST
At I Apfll 2020 and 31 March 2021
162.400
4,010
166,410
DEPRECIATION
At l Aprll 2020
Charge for year
162,400
3,736
274
166,136
274
At 31 March 2D21
162,400
4,010
166,410
NET BOOKVAiUE
At 31 March 2021
At 31 March 2020
274
274
FIXED ASSEf INVEsfMENTS
Shares in
group
undertaklngs
Listed
Investments
Totals
MARKET VAWE
At l Aprll 2020
Revaluatlons
164
45
165
45
At 31 March 2021
2C
210
NET 8OOK VALUE
At 31 March 2021
209
210
At 31 March 2020
164
165
There were no investment a55ets outslde the LIK.
The hlstorlcal cost of thèlxed asset Investments at the year end was £l12020- £11.
Pa8e 9
contlnued...

ISLE OF WIGHT DIABETIC FUND
NOTES TO THE FINANCIALSTATEMENTS-contlnued
FOR THEYEAR ENDED YI MARCH 2021
ii.
DEBTORS.. Amoupifs FALLING DUE WITHIN ofiE YEAR
2021
2020
Other debtots
22,270
7,980
CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAII
2021
2020
Othercredltors
1,2QO
1,20J
13.
A14ALYSIS OF NET ASSETS 8£TWEEII FUNOS
2021
Total
nds
2020
Total
funds
Unrestrlcted
funds
Re5tftthed
funds
Flxed assets
Inve5tm@nts
Curreht assets
Current Ilabtlit
274
165
657,$71
11,2(N)I
210
664B15
1,2001
210
677,389
11,200
12,574
663,825
12,574
676,399
656,816
MOVEMENT IP4 FUNDS
Net
movement
In fLhnds
At
31.3.21
At 1.4.20
Unre5tr1cted funds
General fund
Practlce nurse evenlng
639,847
4,395
20,820
11,2371
660,667
3,158
644,242
19,583
663,825
R•51rlcled fvnds
Nurse education
IOW dlabetes and end￿ln0108Y
Peer coun5ellln8
Patlent educatlon
Webslte and newsletter
Diabetes centre
Foot service
3,843
4,315
433
1,242
1,386
1,255
100
3,843
4.315
433
1.242
1,386
1,255
100
12.S74
12,574
TOTAL FUNDS
656,816
19,583
676,399
Page 10
contlnuèd...

ISLE OF WIGHT DIABETIC FUND
NOTESTO THE FINANCIAL STATEMENTS. wntlN
FOR THEYEAR ENDED JI MARCH Z021
MOVEMEP￿l1l FUNDS- ¢ontlnued
Net movement iTb fund5, Included In the above are as follDw5'.
Incomlng
resDvrces
Resour
expended
Gains and
1055e5
Movement
In fbjnds
Unrestrfrted fvnds
General fund
Practlce nurse evenlng
29,368
18,5931
11,2371
20,820
11,2371
29,368
19,8301
19,583
TOTAL FUNDS
29.368
19.8301
45
19,583
CompaTatl¥e5 lor mo¥emorf In funds
et
movement
n funds
At
31.3.20
At 1.4.19
Uhrestrkted funr
General fund
Practice nU￿e evenlng
632,844
3,882
7,CQ3
513
639,847
4,395
636,726
7,516
644.242
Restrlcted fvnds
Nurse education
IOW dlabetes and endocrinoloBy
Peer counselling
Patient edtsEatlorth
Webslte and newsletter
Dlabetes centre
Foot sèrvlce
2,643
3,715
433
1,242
1,386
905
loo
1,2LX)
600
3,843
4,315
433
1,242
1,386
1,255
350
ION24
2,150
12,574
TOTAi FUNDS
647.150
9,666
656.816
Page 11
contlnued...

ISLE OFWIGHT OIABETIC FUND
NOTESTO THE FINANCIAL STATEMENTS- contlN•d
FOR THE YEAR ENDED 31 MARCH 2021
+IOVEMENT FUNDS- conllnu
Comparatl¥e net movement In lund$, Induded in the above are as follows:
Incoming
resources
Re50urcps
expended
Galns and
losses
Movement
In fund5
Unre5trkted lund5
General fund
Practice nurse evenln8
24,117
1,801
116,9831
11.2881
11311
7,￿J3
513
25.918
118,2711
11311
7,516
R￿fItted lunds
Nurse education
IOW diabetes and end￿￿[￿l0&Y
Dlabete5 centre
1,200
6W
350
1,200
600
350
2,150
2,150
TOTAL FIJN05
28,068
118,2711
11311
9,666
The nurse5 educatlon fund comprlses of monles donated to furthertralnlfig of nurses atthe centre.
The IOW dlabetes and endocrfno108y fund comprlses of monles ¢Jonated to enable dottor5 and nur525 to attend
major conference5 whiLth relate tol the artI￿lieS of the ￿ntre.
The peer counselllng fund comprlses of monles specffical￿ to usefor peer advlsory meetlngs.
The patlent educatlon fund comprlses of monles donated toward5 patlehteducatlon.
The website and newsl¢tter fvnd consists of a grant specifically to support the productlon of a webslte and
newslotter.
The dlabetes centre fund comprfses of monles spe¢llScallyto use wlthln the diabetes centre.
The foot servlce fvnd comprises of monl¢s spedfltallyto use fur podiatry.
The practice nurse evenln8 fund comprlses of monies dÈslgnatÈd to use for the hlre of venues, and othei
assodatÈd costs, to hold update meetin85 with the nurse5.
Pagè 12
tontinuÉd..-

ISLE OF WI6HYOIABEfK FUND
NQTESTO THE FINANCIALSTATEMENTS- contlnu8d
FOR THE YEAR ENDED 31 MARCH 20ZI
15.
RELATEO PARTY DJSCiOSURE5
There were no ￿latsd party tr3nsa¢tlons forthe year ended 31 March 2021,
SUBSIOIARY UNDERTAKING
The chartty OWThs IfMYA (rf the Issued sharè capltrl of The Isle of Wi8ht Dlabetlc Fund Tradin8 Company Llmited,
a company Incorporated In En8land and Wales. The company trades In support of the Isle of Wlght Dlabetlc
Fund. The net assets of the company at the year end amounted to £55,49712020 - £55,276), profli and loss
re5erve5 amouftted to £55,49612020- £55,275) and the Share capitsl amounted to £112020 - £1) representln8
l ordlnory share of £1 each. Its turnover and proflt before tsx for the year then ended amounted to £20,060
12020 - £50,180) and £22A9412020- £16,4701 respectivety, of whlch £22.27012020- £16,433) was donated to
thè charliv.
Page 13

ISIÉ OF WIGTr￿ DIABEllc FUND
DETAILED STATEMENT OF FINANaALAcnviTIES
FOftTHE YEAR ENDED31 MARCH 2021
2021
Total
funds
2020
Total
funds
Unrestrlcted
funds
Restrlcted
fund5
INCOME AND ENDOWMENT5
Donatlons and legacles
Donatlons
22,966
22,966
21,662
Investh*nt Income
InterESt received
6,402
6A02
6,406
Total lficomln8 rwurns
29,368
29.368
28,068
EXPENDITURE
Charltsblè artmtles
Adult education
Nursè tralning
Support diabetic paI￿nt group
Bookkeeplng
Depreclation of tsnglble fixed assets
18
1,288
14,371
1,237
5,961
I,coo
274
1,237
5,961
I,ooJ
274
274
8N74
8,474
16,951
Support Costs
(knman¢e Costs
Independent examlners, remuneration
1,356
1,356
1,320
Total resoiiTce5 expended
9,830
9,830
18,271
Ngtlncome
19,538
19,538
9,797
This page doe5 not form part of the statutoryfinamlal staternents
Page 14