2022-12-31-accounts - Chedgrave Oxygen Therapy Centre

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Annual Report

Chedgrave Oxygen Therapy Centre 2022

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2022.

Structure, governance and management

Nature of governing document

Chedgrave Oxygen Therapy Centre is a company limited by guarantee and is a registered charity.

The charity is governed by its Memorandum and Articles of Association.

Recruitment and appointment of trustees

The trustees may appoint a person who is willing to act as a trustee either to fill a vacancy or as an additional trustee provided that the appointment does not cause the number of trustees to exceed any fixed number by or in accordance with the articles as the maximum number of trustees. New trustees are provided with terms of reference and a pack of information relating to the constitution, governance and operation of the trust.

Organisational structure

The charity is managed by the Trustees which comprises the company directors, The committee,

which meets on a regular basis, sets the strategic direction of the charity, agree an annual budget, and monitors performance against the budget. Company directors are appointed by election as the Annual General Meeting each year. Certain functional responsibilities (e.g. personnel, finance, IT, therapies) have been delegated to sub committees, who report to the Trustees Management Committee on their activities. Day to day management of the Charity is delegated to the Centre Manager.

Risk Management

General Risk

The Trustees have assessed the risks to which the charity is exposed. The Trustees believe that by monitoring and maintaining reserves at the appropriate level and regularly reviewing controls in respect of financial systems, they have established effective systems to mitigate risks.

Fundraising disclosures

Fundraising by the charity is controlled by the fundraising manager who is an employee. There are numerous ways that the charity manages to raise funds, which includes direct donations from the public and members of the charity, organised In store collections and street collections, sponsored events such as marathons and direct donations or gifts from trust funds that exist within the UK. The charity does not approach members of the public directly for fundraising but

quite the opposite, it is common practice for the public to approach the charity to give donations.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Summary

The Chedgrave Oxygen Therapy Centre, previously known as the Chedgrave MS Therapy Centre, has a rich history of serving the community for 34 years. Its primary mission is to provide oxygen therapy sessions for individuals facing a wide range of medical conditions, including Multiple Sclerosis and other neurological issues, post-surgery recovery, cancer treatment, and post-operative care. The centre serves residents in Norfolk and Suffolk, operating three days a week, with the support of a dedicated team of 4 trustees and 3 fractional staff.

Chedgrave Oxygen Therapy Centre's long-standing commitment to providing essential services to the community is commendable. Despite challenges such as the COVID-19 pandemic and the need for relocation, the centre has adapted and continues to serve a diverse range of individuals with medical needs. This adaptability and dedication underscore the importance of the centre's work in the region.

Key highlights from this year's annual report include:

Leadership Change: The centre recruited a new centre manager in the past year, who will continue to uphold the centre's core objectives while exploring opportunities for a wider user base and potential additional sources of funding.

Response to COVID-19: Despite the challenges presented by the pandemic, the centre managed to adapt and continued to operate. It is noteworthy that the centre also extended its services to individuals suffering from Long Covid, demonstrating flexibility and commitment to the community's evolving needs.

Capital Expenditure: The centre finalized its capital expenditure plans to establish the capability to generate and store its own medical oxygen on-site. This investment likely enhances the centre's self-sufficiency and reliability.

To maintain the sustainability of the charity, the centre increased session fees for service users, given the rise in operating costs. Additionally, fundraising and legacies played a significant role in the centre's financial stability, with contributions from various sources, including events like coffee mornings and auctions.

The centre expresses gratitude for the ongoing support of its landlord, which has enabled its operations for many years. However, as plans for the current site's redevelopment in 2025 loom, the centre is proactively searching for a new location to secure its future.

Moving forward- The centre has started to see an increase in the breadth of medical conditions that it supports, and through targeted marketing and increased events, this is planned to increase further through additional dive

sessions. The centre is also exploring how it can offer a wider range of services for its service users, which will in turn support a wider support network to service users, families and carers.

Statement of Trustees' Responsibilities

The trustees of Chedgrave Oxygen Therapy Centre are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

~ observe the methods and principles in the Charities SORP;

~ make judgements and estimates that are reasonable and prudent;

~ state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and

~ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the

financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions,

Approved by the trustees of the charity on and signed on its behalf by

R Bunn

Chair of Trustees

91912023

`Descriptionsbynaturalcategory`	`Note`	`UnrestrictedfrRestrictedincomefunds`	`UnrestrictedfrRestrictedincomefunds`	`Endowmentfunds`		`Total`	`thisyear`	`Totalfastyear`
		`£`	`£`	`£`		`£`		`£`
`Incomingresources(Note3)`		`Fo1`	`FO2`	`FO3`		`F04`		`FOS`
`Donations,legaciesandGrants`		`11126.55`	`0`		`0`		`11126.55`	`2865.36`
`Donations,legaciesandGrants`			`)`		`0`		`0`	`6080.96`
`feesforcharitableservices`		`33823.38`	`0`		`0`		`33823.38`	`19971.17`
		`ca)`	`0`		`0`		`0`	`0`
		`0`	`0`		`0`		`Q`	`0]`
		`0`	`0`		`tt]`		`0`	`0`
`Totalincomingresources`	`$01`	`44949.93`	`0`		`0`		`44949.93`	`28917.49`
`Resourcesexpended(Notes4-7)` `Costoffundraisingevents` `Wages,salaries,pensionsandNI` `Rent,ratesandInsurance` `telephonepostageandstationery` `legalandprofessionalfees` `Insurance`		`2758.28` `25973.9` `4686.52` `1556.36` `2856.18`	`0` `0` `0` `0` `0` `0`		`0` `0` `0` `0` `0` `0`		`2758.28` `25973.9` `4686.52` `1556.36` `2856.18` `0`	`5273.88` `20557.78` `2400` `807.34` `684.25` `1177.14`
`Lightandheat`		`874.6`	`0`		`0`		`874.6`	`699.7`
		`a`	`0`		`0`		`0`	`0`
		`0`	`0`		`0`		`0`	`0`
`Totalresourcesexpended`	`$02`	`38705.84`	`0`		`0`		`38705.84`	`31600.09`
`Netincoming/{outgoing)resourcesbefore`	`tS03`	`6244.09`	`0`		`0`		`6244.09`	`-2682.6`
`Grosstransfersbetweenfunds`	`$04`	`0`	`0`		`0`
`Netincoming/(outgoing)resourcesbefore`	`«S05`	`6244.09`	`0`		`0`		`6244.09`	`-2682.6`
`Otherrecognisedgains/(losses)`
`GainsandlossesonrevaluationoffixedasS06`		`0`	`0`		`0`		`Q`	`0`
`Gainsandlossesoninvestmentassets`	`S07`	`o`	`0`		`0`		`0`	`0`
`Netmovementinfunds`	`sas`	`6244.09`	`0`		`0`		`6244.09`	`-2682.6`
`Totalfundsbroughtforward`	`Soo`	`91723`			`0`		`91723`	`82723`
`Totalfundscarriedforward`	`$10`	`97967.09`	`0`		`0`	`.`	`97967.09`	`103456`

		`Note`	`Totalthisyear`	`Totallastyear`
			`£`	`£`
`Fixedassets` `Tangibleassets`	`(Note8)`	`Bot` `BO2`	`FO1` `47003.5` `0`	`FO2`
`investments` `Totalfixedassets`	`(Note9)`	`B03` `BO4`	`0` `47003.5`
`Currentassets` `Stockandworkinprogress`		`BOS`
`Debtors`	`(Note10}`	`BO6`
`(Shortterm)investments`		`BO?`
`Cashatbankandinhand` `Totalcurrentassets`		`BO8` `Bog`
`Creditors:amountsfallingduewithinoneyear`		`B10`
`Netcurrentassets/(liabilities)`		`B11`	`69051`		`69145`
`Totalassetslesscurrent`	`liabilities`	`Bi2`	`116054.5`		`109810`
`Creditors:amountsfallingdueafteroneyear` `Provisionsforliabilitiesandcharges`		`B13` `Bi4`	`0` `0`		`0` `0`
`Netassets`		`B15`	`116054.5`		`109810`
`FundsoftheCharity` `Unrestrictedfunds` `Designatedfunds`		`B16` `B17`	`91723` `0`		`109810` `0`
`Totalunrestrictedfunds`			`91723`		`109772`
`Restrictedincomefunds`	`(Note12)`	`B18`	`38`		`38`
`Endowmentfunds(Note`	`12)`	`B19`	`0`		`0`
`Totalfunds`		`B20`	`91761`		`109810`

`Note2` `Accountingpolicies`
`Thisstandardlistofaccountingpolicieshasbeenappliedbythecharityexceptforthesedeleted.Wherea differentoradditional`
`INCOMINGRESOURCES`
`Recognitionofincoming` `TheseareincludedintheStatementofFinancialActivities(SoFA)when:`
`resources` `-` `thecharitybecomesentitledtotheresources;` `thetrusteesarevirtuallycertaintheywillreceivetheresources;and`
`themonetaryvaluecanbemeasuredwithsufficientreliability.`
`IncomingresourceswithrelatedWhereincomingresourceshaverelatedexpenditure(aswithfundraisingorcontractincome)the`
`Grantsanddonations` `GrantsanddonationsareonlyincludedintheSoFAwhenthecharityhasunconditionalentitle:`
`Taxreclaimsondonationsand¢IncamingresourcesfromtaxreclaimsareincludedintheSoFAatthesametimeasthegifttowi`
`ContractualincomeandperformThisisonlyincludedintheSoFAoncetherelatedgoodsorserviceshavebeendelivered.`
`Giftsinkind` `GiftsinkindforusebythecharityareincludedintheSoFAasincomingresourceswhenreceiva`
`Volunteerhelp` `Thevalueofanyvoluntaryhelpreceivedisnotincludedintheaccountsbutisdescribedinthetr`
`Investmentincome` `Thisisincludedintheaccountswhenreceivable.`
`Investmentgainsandlosses` `Thisincludesanygainorlossonthesaleofinvestmentsandanygainorlossresultingfromreve`
`EXPENDITUREANDLIABILITIES`
`Liabilityrecognition` `Liabilitiesarerecognisedassoonasthereisa legalorconstructiveobligationcommittingthechi`
`Grantswithperformanceconditi:Wherethecharitygivesa grantwithconditionsforitspaymentbeinga specificlevelofserviceo`
`Grantspayablewithoutperform:Theseareonlyrecognisedintheaccountswhena commitmenthasbeenmadeandtherearene`
`ASSETS`
`TangiblefixedassetsforusebyThesearecapitalisediftheycanbeusedformorethanoneyear,andcostatleast£500.They`
`Investments` `Investmentsquotedona recognisedstockexchangearevaluedatmarketvalueattheyearend`
`Stocksandworkinprogress` `§Thesearevaluedatthelowerofcostormarketvalue.`

`Incomingresourcesmaybefurtheranalysedifthiswouldhelpthereaderofthe`	`Incomingresourcesmaybefurtheranalysedifthiswouldhelpthereaderofthe`	`accounts.`
	`Unrestricted`	`restricted`	`Thisyear`	`Lastyear`
`Analysis`	`£`	`£`	`£`
`DiveIncome` `DonationsandLegaciesincome` `SessionIncome`	`829` `10297.55` `33823.28`		`829` `10297.55` `33823.28`	`2865` `6080.96` `19971.17`
			`0`	`0`
`Total`	`44949,83`		`44949.83`	`28917.13`
			`0`
			`0`
			`0`
			`0`
`Total`			`0`
			`0` `0`	`os`
`Total`			`0` `0` `0`	`ooo`
`Tota!`			`0` `0` `0` `0` `0` `0`	`ooooococ`
`Total`			`0` `9` `0` `0` `0`	`ooococs`
`Total`			`0` `0` `0` `0` `()`	`ooooc`
`Total`			`0` `0` `i)` `0` `0`	`geoocne`

`dmaybefurtheranalysedifthiswouldhelp`	`thereaderoftheaccounts`	`.`
	`Unrestricted`	`restricted`	`Thisyear`		`Lastyear`
`Analysis` `DirectCostsofEvents/ Fundraising` `CentreConsumables` `RaisingFunds` `SalariesandStaffCosts` `Total`	`£` `691.38` `2216.11` `190.56` `25973.9` `29071.95`	`£`	`£`	`ooooooqcooqocad`	`£` `4060.51` `966.35` `247,02` `20558` `it)` `0` `0` `0` `25831.88`
`PremisesRents,Rates` `Insurances` `LightandHeat` `OfficeandAdministrativeExpenses` `Total`	`2400` `2286.52` `874.6` `1885.73` `7456.85`			`ooooo0ocoo$n`	`2400` `1177.14` `700` `807`
`OtherProfessionalServices` `Total`	`2856.18` `2856.18`			`oooaoooooo90`	`ooooo°ceo0ao` `»` `ho`
`Total`				`oooooo0coa`	`ocoo0ocoo°o`

`Pleaseprovidedetailsoftheamountofanypaymentorreimbursementofout-of-pocketexpensesmadetotrusteesortothirdpar`	`Pleaseprovidedetailsoftheamountofanypaymentorreimbursementofout-of-pocketexpensesmadetotrusteesortothirdpar`	`Pleaseprovidedetailsoftheamountofanypaymentorreimbursementofout-of-pocketexpensesmadetotrusteesortothirdpar`	`Pleaseprovidedetailsoftheamountofanypaymentorreimbursementofout-of-pocketexpensesmadetotrusteesortothirdpar`
	`Thisyear`	`Lastyear`
`Numberoftrusteeswhowerepaidexpenses`	`NONE`	`NONE`
`Natureoftheexpenses`
`Totalamountpaid`	`£`	`£`
`5.2Feesforexaminationorauditoftheaccounts`
`Pleaseprovidedetailsoftheamountpaidforanystatutoryexternalscrutinyof`	`accountsandotherservicesprovidedby`		`yourinde`
	`Thisyear`	`Lastyear`
	`£`	`£`
`Independentexaminer'sorauditors’fees` `forreportingontheaccounts`		`6`	`0`
`Otherfees(forexample:advice,consultancy,accountancyservices)paidtoth`

`Grantstoinstitutions`	`\|`	`Grantstoindividuals`
`Totalamount` `£`		`Totalamount` `£`
	`8`		`2`
	`0`		`9`
	`038` `090`		`900`
	`oOoc`		`oO` `oOo` `9`

`Namesofinstitutions`	`Purpose`	`Totalamountofgrants`
		`o06€C02~C~Cdc0C~lCm00C«``C``WSLC` `CC`
`Totalgrantstoinstitutions`		`oo`

`Balancebroughtforward` `£` `Freehold`	`Oo` `land&`	`0` `bui`	`£` `Plant,`	`57520.1` `machinery`	`£` `Fixtures,fittings`	`0` `Paymentsonac:Total` `£` `£`	`57520.1`
`Additions`	`oOo`	`0`		`5992`	`0`	`0`	`5992`
`Revaluations`	`G@G`	`0`				`0`	`0`
`Disposals`	`o`	`0`		`0`	`Q`	`0`	`0`
`Transfers*` `Balancecarriedforward`	`oo`	`0` `0`		`0` `63512.1`	`0` `0`	`0` `0`	`Qo` `§3512.1`
`8.2Accumulateddepreciationand`	`impairmentprovisions`
`“Basis` `*Rate`			`RB`	`0.3`
`Balancebroughtforward` `Depreciationchargefory`	`ao`	`oo`		`16889.1` `19167.75`	`0` `0`	`0` `0`	`16889.1` `19167.75`
`Impairmentprovisions`	`6`	`Oo`		`0`	`0`	`0`	`0`
`Revaluations`	`8&3`	`Oo`		`0`	`0`	`4)`	`0`
`Disposals`	`fo`	`Oo`		`0`	`0`	`0`	`0`
`Transfers*`	`o`	`o`		`0`	`0`	`0`	`0`
`Balancecarriedforward`				`36056.85`	`0`	`0`	`36056.85`
`8.3Netbookvalue`
`Broughtforward`		`°`		`40631`			`40631`
`Carriedforward`				`27455.25`	`0`	`it)`	`27455.26`

`Carrying(market)valueatbeginningofyear`
`Add:additionstoinvestmentsatcost` `Less:disposalsatcarryingvalue` `Addi(deduct):netgain/(loss)onrevaluation` `Carrying (market)valueatendofyear`	`oo` `oOo` `o&`

`9.3A breakdownoftheincomefrominvestmentsagreeingwithSOFA.`
		`9.2`	`9.3`
`Analysisofinvestments`	`Market` `£`	`valueatyelncomeframinvestments` `£`
`Investmentproperties`		`)`	`0`
`Investmentslistedona recognisedstockexchangeorheldincommoninvestmentfunds,ope`		`0`	`0`
`Investmentsinsubsidiaryorconnectedundertakingsandcompanies`		`0`	`0`
`Securitiesnotlistedona recognisedStockExchange`		`0`	`0`
`Cashheldaspartoftheinvestmentportfolio`		`0`	`0`
`Otherinvestments`
			`0`
`Total`		`0`	`0`
`9.4Materialinvestmentholdings`
`ifanyinvestmentsarematerialintermsoftheirvalue(forexampleeachrepresentsmorethan`	`5percentofthevalueofthecharity`
	`Market`	`valueatyearend`
`Investmentheld`	`£`
`Total`		`oooocns`

`Analysisofdebtors`	`Amounts` `Thisyear`	`falling`	`duewithinone` `Lastyear`	`falling`	`dueafter` `Lastyear`	`more`
	`£`		`£`		`£`
`Tradedebtors` `Amountsduefromsubsidiaryandassociatedundertakings`		`0` `0`	`0` `0`	`0` `0`		`0` `0`
`Otherdebtors`		`0`	`0`	`0`		`0`
`Prepaymentsandaccruedincome` `Total`		`1a)` `0`	`0` `0`	`0` `it)`		`190` `190`

	`Amounts`	`falling`	`duewithinone`	`‘Amounts`	`fallingdueafter`	`more`
	`Thisyear`		`Lastyear`	`Thisyear`	`Lastyear`
	`£`		`£`	`£`	`£`
`Loansandoverdrafts`		`0`	`0`		`0`
`Tradecreditors`		`0`	`0`
`Amountsduetosubsidiaryandassociatedundertakings`		`8)`	`0`		`0`	`0`
`Othercreditors`		`0`	`i¢]`		`0`	`0`
`Accrualsanddeferredincome` `Totat`		`0` `0`	`0` `0`		`6` `0`	`0` `0`

`Note12`	`Endowmentandrestrictedincomefunds`	`Endowmentandrestrictedincomefunds`	`Endowmentandrestrictedincomefunds`
`Pleasecomplete`	`thissectionifthecharilyhas`	`anyendowmentorrestrictedincomefunds.`
`12.1Fundsheld`
`Pleasegivea briefdescriptionofanyofthefollowingtypeoffundsheldbythecharity:`
`permanent`	`endowmentfunds(PE);`
`expendable`	`endowmentfunds(EE);and`
`restrictedincomefunds,includingspecial`			`trusts,ofthecharity(R).`
`otherfunds`	`.`
`FundName`	`TypePE,EE`	`,`	`FPurposeandrestrictions`

	`Fundbalances`	`Incomingresou`	`Resourcesexpt`	`Transfers`	`Gainsandlos`	`Fundbalances`
`Fundnames`	`£`	`£`	`E`	`£`	`£`	`£`
	`0`	`0)`	`0`	`1)`	`0`	`0`
	`0`	`i)`	`0`	`0`	`i)`	`ft)`
	`0`	`0`	`0`	`0`	`0`	`a`
	`0`	`0`	`0`	`0`	`0`	`)`
	`0`	`0`	`0`	`0`	`0`	`0`
	`0`	`0`	`o`	`0`	`0`	`0`
`TotalFunds`	`0`	`0`	`0`	`0`	`0`	`9)`
`12.3Transfersbetweenfunds`
`Pleasegivedetailsofanytransfersbetweenfunds.`
`FromFund(Name)`	`ToFund(Name)`		`Reason`			`Amount`
`12.4Analysisofnetassetsbetweenfunds`
			`Unrestrictedfur`	`Restrictedfund:`	`Endowedfun:`	`Total`
			`£`	`£`	`£`	`£`
`Fixedassets`			`0`	`0`	`0`	`0`
`Investments`			`0`	`0`	`0`	`0`
`Netcurrentassets`			`91723`	`38`	`0`	`91761`
`Creditorsdueinmorethanone`	`yearandprovisions`
`Totalnetassets`			`91723`	`38`	`0`	`91761`

Registered Company Number: 02295326 ( England and Wales ) Registered Charity Number: 800850

Report of Trustees

And

Unaudited Financial Statements

For Year Ending 31[st] December 2022 For

Chedgrave Oxygen Therapy Centre Ltd

C Harrison Business Services LTD Dunburgh Farm The Street Geldeston Beccles NR34 0LN

Chedgrave Oxygen Therapy Centre Limited 2022

Chedgrave Oxygen Therapy Centre Limited

Contents of the Financial Statements For Year Ended 31[st] December 2022

Report of Trustees

Independent Examiners Report Statement of Financial Activities Balance Sheet Notes to Financial Statements

Chedgrave Oxygen Therapy Centre Limited 2022

For Year Ended 31[st] December 2022

Report of the Trustees

The Trustees who were also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity of the year ended 31[st] December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards for Smaller Enterprises.

Structure, Governance and Management

The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Reference and Administrative Information

Registered Company Number 02295326 ( England and Wales ) Registered Charity Number 800850 Registered Office Address Unit 11, Langley Road, Chedgrave, Norfolk, NR14 6HD Trustees Miss R E Bunn Mrs M Earle Miss C Hambling Company Secretary Miss R E Bunn

Independent Examiner

Chantelle Harrison

C Harrison Business Services LTD, Dunburgh Farm, The Street, Geldeston, NR34 0LN

Approved by order of the board of Trustees on 9[th] August 2023 and signed on its behalf by:

…………………………………………………………..

Mrs R E Bunn – Trustee

Chedgrave Oxygen Therapy Centre Limited 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Chedgrave Oxygen Therapy Centre Ltd Registered Company 02295326 On accounts for the year 31[st] December 2022 Charity no 800850 ended (if any) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2022 . Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 19/09/2023 Name: Chantelle Harrison Relevant professional qualification(s) or body (if any): Address: Dunburgh Farm, 72 The Street, Geldeston, Beccles, NR34 0LN

Oct 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER

Chedgrave Oxygen Therapy Centre LTD 02295326	Chedgrave Oxygen Therapy Centre LTD 02295326	Chedgrave Oxygen Therapy Centre LTD 02295326	Chedgrave Oxygen Therapy Centre LTD 02295326	Charity No (if any)		800850
Chedgrave Oxygen Therapy Centre LTD
Period start dat		12/1/2022	To	Period end date		12/31/2022	CC39a
Section A Statement of financial activities
Descriptions by natural category	Note	Unrestricted fuRestricted income funds		Endowment funds		Total this year	Total last year
		£	£	£		£	£
Incoming resources (Note 3)		F01	F02	F03		F04	F05
Donations, legacies and Grants		11126.55	0		0	11126.55	2865.36
Donations, legacies and Grants			0		0	0	6080.96
fees for charitable services		33823.38	0		0	33823.38	19971.17
		0	0		0	0	0
		0	0		0	0	0
		0	0		0	0	0
Total incoming resources	S01	44949.93	0		0	44949.93	28917.49
Resources expended (Notes 4-7)
Cost of fundraising events		2758.28	0		0	2758.28	5273.88
Wages, salaries, pensions and NI		25973.9	0		0	25973.9	20557.78
Rent, rates and Insurance		4686.52	0		0	4686.52	2400
telephone postage and stationery		1556.36	0		0	1556.36	807.34
legal and professional fees		2856.18	0		0	2856.18	684.25
Insurance			0		0	0	1177.14
Light and heat		874.6	0		0	874.6	699.7
		0	0		0	0	0
		0	0		0	0	0
Total resources expended	S02	38705.84	0		0	38705.84	31600.09
Net incoming/(outgoing) resources before t	S03	6244.09	0		0	6244.09	-2682.6
Gross transfers between funds	S04	0	0		0
S05 Net incoming/(outgoing) resources before o		6244.09	0		0	6244.09	-2682.6
Other recognised gains/(losses)
Gains and losses on revaluation of fixed as	S06	0	0		0	0	0
Gains and losses on investment assets	S07	0	0		0	0	0
Net movement in funds	S08	6244.09	0		0	6244.09	-2682.6
Total funds brought forward	S09	91723			0	91723	82723
Total funds carried forward	S10	97967.09	0		0	97967.09	103456

CC17a (Excel)

9/19/2023

Section B Balance sheet

	Note	Total this year	Total last year
		£	£
Fixed assets		F01	F02
Tangible assets (Note 8)	B01	47003.5		40665
	B02	0		0
Investments (Note 9)	B03	0		0
Total fixed assets	B04	47003.5		40665
Current assets
Stock and work in progress	B05	0		0
Debtors (Note 10)	B06	190		190
(Short term) investments	B07	4848		4848
Cash at bank and in hand	B08	64013		64107
Total current assets	B09	69051		69145
Creditors:amounts falling due within one yearB10				0
Net current assets/(liabilities)	B11	69051		69145
Total assets less current liabilities	B12	116054.5		109810
Creditors:amounts falling due after one yearB13		0		0
Provisions for liabilities and charges	B14	0		0
Net assets	B15	116054.5		109810
Funds of the Charity
Unrestricted funds	B16	91723		109810
Designated funds	B17	0		0
Total unrestricted funds		91723		109772
Restricted income funds (Note 12)	B18	38		38
Endowment funds (Note 12)	B19	0		0
Total funds	B20	91761		109810

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subjecty to the small companies' regime.

Signed by one or two trustees on behalf of all the trusteeSignature

Date of approval

Mrs R E Bunn

CC17a (Excel)

9/19/2023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities.

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accorda

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*

or ü

Accounting Standards;

Financial Reporting Standards for Smaller Enterprises (FRSSE);

• and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the

Give details in this box of any material changes that have been made.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional INCOMING RESOURCES Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: resources · the charity becomes entitled to the resources; · the trustees are virtually certain they will receive the resources; and · the monetary value can be measured with sufficient reliability.

Incoming resources with related Where incoming resources have related expenditure (as with fundraising or contract income) the Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitleme

Tax reclaims on donations and gIncoming resources from tax reclaims are included in the SoFA at the same time as the gift to wh

Contractual income and perform This is only included in the SoFA once the related goods or services have been delivered.

Gifts in kind Gifts in kind for use by the charity are included in the SoFA as incoming resources when receiva Volunteer help The value of any voluntary help received is not included in the accounts but is described in the tr Investment income This is included in the accounts when receivable.

Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from reva EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the cha

Grants with performance conditioWhere the charity gives a grant with conditions for its payment being a specific level of service o

Grants payable without performaThese are only recognised in the accounts when a commitment has been made and there are no ASSETS

Tangible fixed assets for use by These are capitalised if they can be used for more than one year, and cost at least £500. They a

Investments Investments quoted on a recognised stock exchange are valued at market value at the year end Stocks and work in progress These are valued at the lower of cost or market value.

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

	Unrestricted	restricted	This year	Last year
Analysis	£	£	£	£
Dive Income	829		829	2865
Donations and Legacies Income	10297.55		10297.55	6080.96
Session Income	33823.28		33823.28	19971.17
			0	0
Total	44949.83		44949.83	28917.13
			0	0
			0	0
			0	0
			0	0
Total			0	0
			0	0
			0	0
			0	0
			0	0
Total			0	0
			0	0
			0	0
			0	0
			0	0
			0	0
Total			0	0
			0	0
			0	0
			0	0
			0	0
Total			0	0
			0	0
			0	0
			0	0
			0	0
Total			0	0
			0	0
			0	0
			0	0
			0	0
Total			0	0

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

	Unrestricted	restricted	This year		Last year
Analysis	£	£	£		£
Direct Costs of Events / Fundraising	691.38			0	4060.51
Centre Consumables	2216.11			0	966.35
Raising Funds	190.56			0	247.02
Salaries and Staff Costs	25973.9			0	20558
				0	0
				0	0
				0	0
				0	0
Total	29071.95			0	25831.88
Premises Rents, Rates	2400			0	2400
Insurances	2286.52			0	1177.14
Light and Heat	874.6			0	700
Office and Administrative Expenses	1895.73			0	807
				0	0
				0	0
				0	0
				0	0
Total	7456.85			0	5084.14
Other Professional Services	2856.18			0	420
				0	0
				0	0
				0	0
				0	0
				0	0
				0	0
				0	0
Total	2856.18			0	420
				0	0
				0	0
				0	0
				0	0
				0	0
				0	0
				0	0
				0	0
Total				0	0

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third par

	This year	Last year
Number of trustees who were paid expenses	NONE	NONE
Nature of the expenses
Total amount paid	£	£

5.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your inde

		This year		Last year
		£		£
Independent examiner’s or auditors' fees	for reporting on the accounts		0		0

Other fees (for example: advice, consultancy, accountancy services) paid to th

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 6 Paid employees

Please complete this note if the charity has any employees.

6.1 Staff Costs

6.1 Staff Costs
	This year		Last year
	£		£
Gross wages, salaries and benefits in kind		25973.9		20558
Employer’s National Insurance costs		0		0
Pension costs		0		0
		0		0
Total staff costs		25973.9		20558
	This year		Last year
6.2 Average number of full-time equivalent employees in the year	Number		Number
		2		1.5
		0		0
		0		0
The parts of the charity in which the employees		0		0
Total		2		1.5
6.3 Defined contribution pension scheme
Please complete if a defined contribution pension scheme is operated.
Brief details of the scheme
	This year		Last year
	£		£

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable ac

7.1 Total value of grants
	Grants to institutions		Grants to individuals
Purpose for which grants made	Total amount		Total amount
	£		£
		0		0
		0		0
		0		0
		0		0
		0		0
		0		0
Total		0		0

7.2Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the

Names of institutions	Purpose	Total amount of grants
		0
		0
		0
		0
		0
		0
		0
		0
		0
Total grants to institutions		0

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note8 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

Freehold	land & Other land & bui Plant,	land & Other land & bui Plant,	machineryFixtures,	fittings Payments on accTotal	fittings Payments on accTotal
£	£	£	£	£	£
Balance brought forward	0	0	57520.1		0	57520.1
Additions	0	0	5992	0	0	5992
Revaluations	0	0			0	0
Disposals	0	0	0	0	0	0
Transfers *	0	0	0	0	0	0
Balance carried forward	0	0	63512.1	0	0	63512.1
8.2 Accumulated depreciation and impairment provisions
**Basis		RB
** Rate			0.3
Balance brought forward	0	0	16889.1	0	0	16889.1
Depreciation charge for y	0	0	19167.75	0	0	19167.75
Impairment provisions	0	0	0	0	0	0
Revaluations	0	0	0	0	0	0
Disposals	0	0	0	0	0	0
Transfers*	0	0	0	0	0	0
Balance carried forward	0	0	36056.85	0	0	36056.85
8.3 Net book value
Brought forward	0	0	40631	0	0	40631
Carried forward	0	0	27455.25	0	0	27455.25
8.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance)

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 9 Investment assets

Please complete this note if the charity has any investment assets.

9.1 Fixed assets investments

9.1 Fixed assets investments
	£
Carrying (market) value at beginning of year
Add: additions to investments at cost		0
Less: disposals at carrying value		0
Add/(deduct): net gain/(loss) on revaluation		0
Carrying (market) value at end of year		0

Please provide below:

9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

9.3 A breakdown of the income from investments agreeing with SOFA.

9.3 A breakdown of the income from investments agreeing with SOFA.
	9.2	9.3
Analysis of investments	Market value at yeIncome from investments
	£	£
Investment properties	0	0
Investments listed on a recognised stock exchange or held in common investment funds, ope	0	0
Investments in subsidiary or connected undertakings and companies	0	0
Securities not listed on a recognised Stock Exchange	0	0
Cash held as part of the investment portfolio	0	0
Other investments
	0	0
Total	0	0

9.4 Material investment holdings

If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity

	Market value at year end
Investment held	£
	0
	0
	0
	0
Total	0

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors	Amounts falling	due within one	Amounts falling y	due after more
	This year	Last year	This year	Last year
	£	£	£	£
Trade debtors	0	0	0	0
Amounts due from subsidiary and associated undertakings	0	0	0	0
Other debtors	0	0	0	0
Prepayments and accrued income	0	0	0	190
Total	0	0	0	190

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

	Amounts falling	due within one	yAmounts falling	due after more
	This year	Last year	This year	Last year
	£	£	£	£
Loans and overdrafts	0	0	0	0
Trade creditors	0	0	0	0
Amounts due to subsidiary and associated undertakings	0	0	0	0
Other creditors	0	0	0	0
Accruals and deferred income	0	0	0	0
Total	0	0	0	0

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).
other funds .

Fund Name

Type PE, EE , RPurpose and restrictions

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Stateme

	Fund balances	Incoming	resou Resources	expeTransfers		Gains and losFund balances	Gains and losFund balances
Fund names	£	£	£	£		£	£
	0		0	0	0	0	0
	0		0	0	0	0	0
	0		0	0	0	0	0
	0		0	0	0	0	0
	0		0	0	0	0	0
	0		0	0	0	0	0
Total Funds	0		0	0	0	0	0
12.3 Transfers between funds
Please give details of any transfers between funds.
From Fund (Name)	To Fund (Name)		Reason				Amount

12.4 Analysis of net assets between funds

	Unrestricted funRestricted	Unrestricted funRestricted	fundsEndowed	fundTotal
	£	£	£	£
Fixed assets		0	0	0	0
Investments		0	0	0	0
Net current assets		91723	38	0	91761
Creditors due in more than one year and provisions
Total net assets		91723	38	0	91761

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transa

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by

Amounts paid or benefit value This year Last year Name of trustee or related party Legal authority (eg order, governing £ £ NONE

13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Amount owing This year Last year Name of trustee or relatedLegal authority £ £ Due to trustees and relatedNONE Due from trustees and relaNONE

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material This year Last year Name of the trustee or relaRelationship to charity Description of the transaction(s) £ £ NONE NONE

CC17a (Excel)

9/19/2023

Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper unde

There are no additional disclosures to note.

CC17a (Excel)

9/19/2023

Income categories

Donations, legacies and Grants Fundraising events Shop sales Interest and dividends fees for charitable services Grants for services

Expenditure categories

Wages, salaries, pensions and NI Cost of fundraising events Rent, rates and Insurance Repairs and maintenance Light and heat telephone postage and stationery Donations and Grants legal and professional fees bank charges and interest depreciation Insurance

To edit the lists replace existing categories on either list with the new headings you prefer to use.