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**COMPANY REGISTRATION NUMBER: NI22025** 

**CHARITY REGISTRATION NUMBER: NI101381** 

## **RAMS (NI) LIMITED Company Limited by Guarantee Unaudited Financial Statements 28 February 2022** 

## **AUBREY CAMPBELL & COMPANY** 

Chartered Accountants 631 Lisburn Road Belfast BT9 7GT 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Financial Statements** 

## **Period from 1 January 2021 to 28 February 2022** 

||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent examiner's report to the trustees|**10**|
|Statement of financial activities (including income and||
|expenditure account)|**11**|
|Statement of financial position|**12**|
|Notes to the financial statements|**13**|





## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** 

## **Period from 1 January 2021 to 28 February 2022** 

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the Period ended 28 February 2022. 

## **Reference and administrative details** 

**Registered charity name** RAMS (NI) LIMITED **Charity registration number** NI101381 **Company registration number** NI22025 **Principal office and registered** 94/95 City Business Park **office** The Cutts Dunmurry Belfast BT17 9HU 

## **The trustees** 

Mrs P Crawford (Died 29 July 2021) Mr W J Beck Mrs M Wilkinson Mr S Mcerlean Mrs R Gillis **Company secretary** Dr Robert McAloney **Independent examiner** John Magee 631 Lisburn Road Belfast BT9 7GT 

**- 1 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **Structure, governance and management** 

## **Governing Document** 

Race Against Multiple Sclerosis (RAMS) is a company limited by guarantee(Company No: NI22025) and is a registered charity with the Northern IrelandCharity Commission (NIC 101381).The charity was incorporated on 12th October 1988. It was founded under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association, which were amended and approved by Special Resolution on 27th April 2015 to enable individuals with both MS and other debilitating conditions to avail and benefit from its services. 

## **Organisational Structure** 

The charity is managed by the Trustee Management Committee comprising the company directors and meets at least quarterly. The Committee sets the strategic direction, budgets, policies and practices of the charity and monitors its successes and performance. Day to day management of the charity is delegated to the Centre Manager,including training and supervision of staff. 

The Board of Trustees has six legal responsibilities: 

- Ensure that our charity is carrying out its purposes for the public benefit 

- Comply with our charity's governing document and the law 

- Act in the charity's best interests 

- Manage the charity's resources responsibly 

- Act with reasonable care and skill 

- Ensure that the charity is accountable 

The Trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law. The Trustees have paid due regard to the Charity Commission guidance on public benefit. The Trustees are confident that RAMS' aims and objectives are in accordance with the regulations on public benefit. 

## **Recruitment and Appointment of Management Committee** 

A minimum of 3 and maximum of 10 Board Members are appointed by election at each Annual General Meeting (AGM) of the charity. Board Members must retire from office at each AGM and are eligible for re-election. The charity can appoint an employee to the Committee where this is in the best interests of the charity; the advantages of this clearly outweigh the disadvantages; conflicts of interests can be adequately managed; and the employee receives no additional pay or benefits as a direct result of becoming a Trustee. 

The officers of the company are appointed by the Board at their first meeting following the AGM. 

## **Trustee Induction and Training** 

New Trustees are briefed on the objectives and activities of the charity and the environment within which it operates and on their duties and responsibilities to the charity, its supporters and beneficiaries. All Trustees are required to familiarise themselves with the charity's policies and procedures and with The Northern Ireland Charity Commission's 'Running your charity:support for charity Trustees on key aspects of running a charity effectively'. 

## **Risk Management** 

The Trustees have conducted a review of the risks to which the charity is exposed and assessed their relative significance. Where appropriate, systems and procedures have been established to mitigate the risks the charity faces. Policies and procedures are in place to ensure the health and safety of staff,volunteers, users and visitors of the Centre. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity. 

**- 2 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

The trustees have paid due regard to the Charity Commission guidance on public benefit. The trustees are confident that RAMS' aims and objectives are in accordance with the regulations on public benefit. 

## **Objectives and activities** 

## **PURPOSE, OBJECTIVES AND ACTIVITIES** 

RAMS main purpose as set out in its Memorandum and Articles of Association is to aid and improve for the public benefit the health, well-being and quality of life of those living in Northern Ireland with Multiple Sclerosis (MS) and other debilitating health conditions. 

It achieves this by:- 

- providing a range of holistic and beneficial complementary medical therapies 

- offering specialist support to individuals, carers and families 

- providing professional information and advice 

- providing a 'walk-in' community therapy centre where individuals and their families can avail of 

- help as and when they need it and meet to socialise and support one another 

People affected by chronic, lifelong debilitating illnesses and disabilities still have a meaningful role within society- to family, work, education, spiritual, social and community life. 

We believe they should have access to treatment and support services that are:- 

- holistic in their approach 

- useful & impact positively on health and well-being 

- additional & complementary to any existing services 

- high quality 

- delivered by staff with specialist knowledge & expertise 

- affordable 

- inclusive 

- conveniently located 

- easily accessible 

- community based 

We aim to help those with MS and other chronic debilitating conditions to feel and function better; stay as active and independent as possible; remain living in their own homes; continue in education and paid employment; carry on caring for their children and dependants; feel more confident and able to cope and less isolated, stress and depressed; think positively; plan ahead; look forward to the future; 

**- 3 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

and enjoy participating in family, leisure, spiritual and community life. 

We support people living across Northern Ireland. However, since the onset of Covid-19, admission to the charity has been largely dependent on the community incidence of the virus and the government's strict travelling and health and safety constraints. 

## **PRINCIPAL ACTIVITIES** 

The charity exists to support people with Multiple Sclerosis and other debilitating conditions and to ease the impact of suffering on their, and their loved ones' lives. 

MS and other chronic illnesses are unpredictable, incurable and widely variable. Chronic diseases cause a variety of unpleasant and incapacitating symptoms, affecting movement, mood and bodily functions. Their devastating and complex nature means that specialist support is essential to help people cope; manage their symptoms; stay as healthy, active and independent as possible; and experience better quality of life. 

Without our Therapy Centre the availability of holistic treatment and support services would be gravely limited in the local and wider area, and in most cases would be non-existent. The core activities of RAMS can be split into three broad elements: 

- Holistic treatments including hyperbaric oxygen therapy; physiotherapy & massage therapy; 

- electromagnetic stimulation therapy; vibration therapy; and flowtron therapy 

- Counselling; information; one-to-one & group support; advice; and nutritional guidance 

 A supportive facility & network for individuals and families affected by MS and other chronic illnesses Our work complements that provided by the NHS and other voluntary organisations. With the addition of our services, hospital visits and admissions can be avoided and hospital discharges accelerated and supported. Where the focus of other charities is largely financial support, befriending, respite relief, political lobbying or research, ours is fixed exclusively on health and well-being as these underlie every aspect of a person's life. 

## **Holistic Treatments** 

RAMS offers a range of holistic treatments that are designed to help people feel and function better. These treatments are largely unavailable, inaccessible or unaffordable elsewhere in the province. 

A number of medical treatments are available on the NHS, however these are not suitable for everyone and some support services can have lengthy waiting lists and a finite number of appointments. Treatments for advanced, progressive and degenerative conditions are often more limited and many drug therapies are associated with intolerable side effects. 

RAMS offers a range of subsidised holistic therapies that are designed to complement and enhance any other medical treatments people are receiving and to assist those for whom NHS treatments are unavailable or unsuitable People can walk-in and self-refer to our centre and can avail of our services on a daily basis, when and as they need them, particularly at critical times and traumatic events during diagnosis, relapse and disease progression. 

Access to the charity's services is available to everyone, subject to treatments being suitable and beneficial to the individuals concerned and the charity's available resources. 

Any financial contribution made by those attending for treatment is used towards the costs of running the Centre. 

Our holistic therapies include:- 

**- 4 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

 Hyperbaric Oxygen Therapy (HBOT) - this treatment involves breathing pure oxygen within a pressurized chamber. It helps to provide symptom relief and assist with the rehabilitation and recovery process. Patients report a number of positive physical and mental health benefits. HBOT can help to relieve pain and inflammation; reduce fatigue, infection and depression; aid sleep and relaxation; improve mood, mobility and concentration; promote tissue regeneration; and boost immunity and energy levels. 

 Physiotherapy, Exercise and Massage- individually tailored programmes are provided to improve strength and mobility; promote independence; and prevent deterioration and permanent disability. 

 Electromagnetic Stimulation Therapy- has analgesic, anti-inflammatory, antispasmodic, regenerative and relaxant effects and can help to provide some symptom relief for many chronic ailments. 

 Whole Body Vibration Therapy- to enhance physical fitness, muscle strength, blood circulation, lymphatic drainage and bone density. It is particularly useful in enabling people with physically debilitating conditions such as MS, Spinal Stenosis, Stroke, Osteoporosis, Arthritis, Parkinson's Disease and back pain to exercise safely and easily. 

## **Counselling, Information & Advice** 

We help people and their families to live with an incurable and unpredictable condition and the many challenges it causes. Our friendly, professional and understanding staff offer great encouragement and support to everyone. We provide positive and practical expert information that is up to date and readily available; and constructive advice, counselling and group support that help to make everyday life less of a struggle. 

## **Support Network** 

We offer a welcoming and inclusive walk-in and self-refer community centre, where people in similar circumstances can meet to share experiences; exchange ideas and solutions; make friendships; and support and help one another. 

## **ENSURING OUR WORK DELIVERS THE CHARITY'S AIMS** 

The Trustees follow the guidance provided by the Charity Commission on public benefit when planning its services and activities to ensure they conform with the charity's purpose and fundamental ethos. 

In addition, RAMS has a general policy to bring together persons living with MS and persons interested in MS, and those living with other debilitating conditions, to form a member based community, in which the treatment and support delivered by RAMS benefits the well-being and quality of life for everyone in that community. 

**- 5 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **Achievements and performance** 

The treatment and support services provided by the charity were severely disrupted in 2021 by the Covid-19 pandemic. In line with our duty of care to vulnerable staff we shielded and furloughed 3 employees and constrained our usual volunteer involvement. Prior to Covid-19 we supported people living across Northern Ireland, however, since the pandemic took hold, admission to the charity was largely dependent on the incidence of the virus and the government's strict travelling and health and safety constraints. 

Before the onset of Covid-19, the charity's principal activities comprised three broad elements: 

- Holistic Therapies 

- Counselling, Information & Advice 

- Support Network 

Aside from telephone consultations, all service and support activities were provided in person, face to face. Because we still had staff who were shielding we organised for a week-end service to provide treatment for patients by our specialised worker. 

During the year, the charity provided 1000 treatments and welcomed 100 new patients. We answered more than 1500 enquiries, made 416 supportive calls and carried out 200 support sessions. We are continually improving our use of digital technology and many of our users and volunteers have improved their online and IT skills too. 

## **Our Impact** 

Feedback from our members highlights the benefits of our continued support during the pandemic and reflects the impact that the virus was having on their health and well-being:- 

80% of users felt the interruption of services at RAMS affected their condition. 

80% of those surveyed in August 2021 felt their symptoms had worsened since the closure of RAMS in March; most notably greater fatigue, pain and muscle weakness, mobility and bladder problems, infections, anxiety and depression. 

46% felt socially isolated and lonely 

64% felt their mental health had worsened- they were more anxious and depressed and worried about the future 

59% reported greater financial strains 

However, the majority of our members said the charity had helped them with their mobility, feeling happier and less anxious, having better quality of life, having better physical and mental wellbeing and feeling less lonely. They reported less pain, stress, infections, falls and fatigue; better mood, energy levels, sleep, concentration and better bladder control; and fewer visits to their GP. Users reported being unable to source our range of holistic therapies together elsewhere in the province and 94% said they valued the specialist expertise of the staff. Patients travelled from all 5 counties, demonstrating that comparable services are not available nearby. We received 52 enquiries from people living in the Republic of Ireland as services are largely unavailable and unaffordable there too, signifying that comparable services are generally unavailable throughout the whole of Ireland. At this critical time when health services are under immense pressure and resources are finite our charity is able to both complement and support the work of the NHS. 

## **Committed Team** 

Our team of staff and volunteers is a holistic multidisciplinary team sharing extensive knowledge, skills and expertise. Our staff have more than 30 years of experience in their dedicated fields of specialist healthcare, management and holistic therapy. 

## **Contribution of Volunteers** 

Our wonderful volunteers are absolutely vital to the functioning of the charity - we simply wouldn't be able to operate without them and they have continued to be hugely supportive throughout the 

**- 6 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

pandemic. When we restarted face to face appointments after lockdown, our volunteers were there to help us accommodate the spiralling number of referrals and were instrumental in helping us to set up and implement our new online services and in achieving our very favourable outcomes. 

## **Financial review** 

## **Income & Expenditure** 

Our accounts tell the story of 2021- all the high and lows of a year like no other. 

RAMS is a small, independent and completely self-funding charity. It does not receive any statutory funding or financial help from government sources and relies entirely on its own fundraising activities and on donations from both members and external sources for its income. 

As Covid restrictions were imposed nationwide and most of the charity's normal face to face activities were suspended, the continuity of income was a major concern. Public collections and fundraising events were cancelled and the impact on the wider economy threatened income from trusts and companies. Our income for the year was £79,650, comprising £17,675 from grant giving trusts and companies; £14,898.55 from member and supporter donations; £9,748.12 from collections; £6,673.41 from Gift Aid; £4,000 Covid related funding (Cooperation Ireland); and £23,165.06 from the Coronavirus Job Retention Scheme. 

We wish to thank each individual and organisation who supported the charity in 2021. We particularly express our thanks to: 

NIE Hospital Saturday Club Black Santa Co-Operation Ireland Ulster Garden Villages Souter Trust Sylvia Waddilove Foundation UK Cleaver Fulton Colin Bradley Legacy Clandyboye Golf Club EFG Edward Gostlin 

We are also immensely grateful to the government's Coronavirus Job Retention Scheme for support during periods of furlough. 

The support of all those who fundraised, donated and helped us fulfil our work throughout the year makes a real difference to the lives of individuals who might otherwise have difficulty walking, talking, 

**- 7 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

eating, writing and dressing; develop problems with their sight, swallow, speech, continence, memory and concentration; be forced to give up their jobs and relinquish care of their children; engage in harmful and antisocial behaviours; require nursing home care; and potentially decide to take their own lives. 

## **Reserves Policy** 

The charity is authorised within its constitution to set aside funds for special purposes or as reserves against future expenditure. Ideally the Trustees aim to maintain a prudent level of free reserves at between 6 and 12 months of operating expenditure to provide an immediately available resource should the Centre experience a significant adverse event, such as the coronavirus pandemic that we are currently facing. We estimate that due to covid-19, our free reserves are currently sitting at around 4-5 months of running costs. 

## **Investment Policy** 

The charity is permitted under its constitution to deposit and invest funds for the purposes of furthering its aims and objectives. The charity's year on year annual incoming resources have however been used to meet annual running costs. 

## **FUNDRAISING** 

RAMS receives no statutory revenue funding and relies entirely on its own fundraising activities and on donations from both members and external sources for its income. Community fundraising is a vital source of unrestricted funding that enables us to operate effectively and raise public awareness of our work. Restrictions on social activities and lockdown during the summer and Christmas months brought community fundraising to a juddering halt at our peak fundraising periods when a number of events were planned to take place. 

Self-isolation and lockdown prevented volunteers engaging in street collections and we lost a major source of our income generation. As we continue into 2022 there is continued concern over attracting ongoing funding. Disruption to fundraising events and public collections look to continue for some time and the availability of emergency grants is uncertain. Overall a depressed economy may limit funding available from trusts and companies who will have smaller funding pots available in the medium term and broader public fundraising may now focus on the NHS. 

## **PARTNERSHIP WORKING & COMMUNITY ENGAGEMENT** 

Given that we have had to substantially contract, pause or cease operations altogether during COVID19, conditions have not been ideal this year for fostering partnership working and community engagement. Throughout the years we have established good relationships with local schools, businesses and other voluntary organisations, however many of these were closed indefinitely this year. Our face to face visits and community engagements were all cancelled so few opportunities arose to make the public aware of our work. As research continues into the affects of covid on health and well-being and the role of oxygen therapy in treating the virus and its complications, we have received greater interest and recognition of our work in the community and our potential for supporting the NHS in times of crisis. 

## **FUTURE PLANS** 

The pandemic has created a range of new needs. Evidence shows that some people who previously never needed charities are now relying on their services for the first time because of the pandemic. The road ahead is not going to be easy. The pandemic has exacted an immense economic, as well as human, cost on societies and it is inevitable that public finances will remain fragile for many years. As we move into the recovery phase of the pandemic we plan to:- 

- Offer activities via new mediums, such as digitally. 

- Move services online 

- Develop new partnerships 

- Develop our sports injuries clinic 

**- 8 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

**Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **Plans for future periods** 

To safeguard the future of the charity, from 1st May 2022 it will be under new management and the three employees will be taking voluntary redundancy on 30th April 2022. 

## **Events after the end of the reporting period** 

Particulars of events after the reporting date are detailed in note 22 to the financial statements. 

## **Small company provisions** 

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. 

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by: 

Mr W J Beck Trustee 

**- 9 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Independent Examiner's Report to the Trustees of RAMS (NI) LIMITED** 

## **Period from 1 January 2021 to 28 February 2022** 

I report to the trustees on my examination of the financial statements of RAMS (NI) LIMITED ('the charity') for the Period ended 28 February 2022. 

## **Responsibilities and basis of report** 

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the ‘2008 Act’) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. 

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. 

John Magee Independent Examiner 631 Lisburn Road Belfast BT9 7GT 

**- 10 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Statement of Financial Activities (including income and expenditure account)** 

## **Period from 1 January 2021 to 28 February 2022** 

||||||Year to|
|---|---|---|---|---|---|
|||**Period from**|**1 Jan 21 to**|**28 Feb 22**|31 Dec 20|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Grants, donations and legacies|**5**|44,542|13,000|**57,542**|117,569|
|Charitable activities|**6**|8,870|–|**8,870**|11,524|
|Other trading activities|**7**|13,238|–|**13,238**|9,348|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total income**||66,650|13,000|**79,650**|138,441|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of raising donations and||||||
|legacies|**8**|1,160|–|**1,160**|5,415|
|Expenditure on charitable activities|**9**|78,617|9,093|**87,709**|82,892|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total expenditure**||79,777|9,093|**88,869**|88,307|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net (expenditure)/income and net**||||||
|**movement in funds**||(13,127)|3,907|**(9,219)**|50,134|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Reconciliation of funds**||||||
|Total funds brought forward||79,722|9,858|**89,580**|39,446|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total funds carried forward**||66,595|13,765|**80,360**|89,581|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 13 to 22 form part of these financial statements.** 

**- 11 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Statement of Financial Position** 

## **28 February 2022** 

|||**28 Feb 22**||31 Dec 20|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**15**||**1,542**|–|
|**Current assets**|||||
|Stocks|**16**|**365**||362|
|Debtors|**17**|**2,185**||2,757|
|Cash at bank and in hand||**78,695**||88,436|
|||ৄৄৄৄৄৄৄৄ||ৄৄৄৄৄৄৄৄ|
|||**81,245**||91,555|
|**Creditors: amounts falling due within one year**|**18**|**2,426**||1,975|
|||ৄৄৄৄৄৄৄৄ||ৄৄৄৄৄৄৄৄ|
|**Net current assets**|||**78,819**|89,580|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total assets less current liabilities**|||**80,361**|89,580|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net assets**|||**80,361**|89,580|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Funds of the charity**|||||
|Restricted funds|||**13,765**|9,858|
|Unrestricted funds|||**66,595**|79,723|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total charity funds**|**20**||**80,360**<br>৶৶৶৶৶৶৶৶|89,581<br>৶৶৶৶৶৶৶৶|



For the Period ending 28 February 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

Directors' responsibilities: 

- The members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476; 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. 

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. 

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by: 

Mr W J Beck Trustee 

**The notes on pages 13 to 22 form part of these financial statements.** 

**- 12 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** 

## **Period from 1 January 2021 to 28 February 2022** 

## **1. General information** 

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 94/95 City Business Park, The Cutts, Dunmurry, Belfast, BT17 9HU. 

## **2. Statement of compliance** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. 

## **3. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Disclosure exemptions** 

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. 

## **Judgements and key sources of estimation uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. 

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. 

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 

**- 13 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

**3. Accounting policies** _**(continued)**_ 

## **Incoming resources** 

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

## **Resources expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 

- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 

## **Tangible assets** 

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 

**- 14 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **3. Accounting policies** _**(continued)**_ 

## **Tangible assets** _**(continued)**_ 

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities.  A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. 

## **Depreciation** 

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: 

|Office Equipment|-|5 years|
|---|---|---|
|Physiotherapy Equipment|-|6 years|
|Other Equipment|-|6 years|



## **Impairment of fixed assets** 

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. 

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. 

## **Stocks** 

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. 

## **Government grants** 

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received. 

**- 15 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **3. Accounting policies** _**(continued)**_ 

## **Government grants** _**(continued)**_ 

Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability. 

## **Financial instruments** 

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. 

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. 

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. 

Debt instruments are subsequently measured at amortised cost. 

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. 

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. 

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. 

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 

## **4. Limited by guarantee** 

The company is limited by guarantee and does not have a share capital. 

**- 16 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **5. Grants, donations and legacies** 

Donations and grants were received from the following organisations during the period ended 28 February 2022: 

NIE - £750 Hospital Saturday Club - £2,000 Black Santa - £725 Co-Operation Ireland - £4,000 Ulster Garden Villages - £3,000 Souter Trust - £3,000 Sylvia Waddilove Foundation - £1,000 Cleaver Fulton - £2,000 Colin Bradley Legacy - £6,000 Clandyboye Golf Club - £200 EFG Edward Gostlin - £5,000 

Donations and grants were received from the following organisations during the year ended 31 December 2020: 

Ulster Bank Staff Charity - £1,000 Awards for All - £5,587 Thales Charity Fund - £1,000 Black Santa Sit Out - £700 Garfield Weston Foundation - £15,000 Ulster Garden Villages - £2,664 John Moore Foundation - £2,601 Zerohydraulics - £250 Halifax Foundation - £4,000 Enkalon Foundation - £500 National Lottery - £41,939 Sylvia Waddilove Foundation - £1,500 Ulster Bank Staff Charity - £1,000 TBF & KL Thompson Trust - £3,000 Bobby Morrison Funeral Directors - £200.00 

||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2022**|
||£|£|**£**|
|**Donations**||||
|General Donations|12,702|–|**12,702**|
|**Grants**||||
|Grants receivable|4,675|13,000|**17,675**|
|Government grant income|27,165|–|**27,165**|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||44,542|13,000|**57,542**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2020|
||£|£|£|
|**Donations**||||
|General Donations|9,896|–|9,896|



**- 17 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **5. Grants, donations and legacies** _**(continued)**_ 

||Unrestricted|Restricted|Total Funds|
|---|---|---|---|
||Funds|Funds|2020|
||£|£|£|
|**Grants**||||
|Grants receivable|12,601|24,251|36,852|
|Government grant income|70,821|–|70,821|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||93,318|24,251|117,569|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|



|**6.**|**Charitable activities**|||||
|---|---|---|---|---|---|
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2022**|Funds|2020|
|||£|**£**|£|£|
||Centre Subs/HBO|7,370|**7,370**|10,024|10,024|
||Membership Subs|1,500|**1,500**|1,500|1,500|
|||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|||8,870|**8,870**|11,524|11,524|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**7.**|**Other trading activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2022**|Funds|2020|
|||£|**£**|£|£|
||Collection Boxes and Street Collections|9,748|**9,748**|8,558|8,558|
||Sale of goods|3,490|**3,490**|790|790|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
|||13,238|**13,238**|9,348|9,348|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**8.**|**Costs of raising donations and legacies**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2022**|Funds|2020|
|||£|**£**|£|£|
||Costs of raising donations and legacies|1,160<br>৶৶৶৶৶৶৶|**1,160**<br>৶৶৶৶৶৶৶|5,415<br>৶৶৶৶৶৶৶|5,415<br>৶৶৶৶৶৶৶|



**- 18 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **9. Expenditure on charitable activities by fund type** 

|||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|
|||Funds|Funds|**2022**|
|||£|£|**£**|
||Client treatment|45,811|5,001|**50,811**|
||Support costs|32,806|4,092|**36,898**|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|||78,617|9,093|**87,709**|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2020|
|||£|£|£|
||Client treatment|26,452|18,850|45,303|
||Support costs|34,852|2,737|37,589|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|||61,304|21,587|82,892|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**10.**|**Analysis of support costs**||||
|||Analysis of|||
|||support costs|**Total 2022**|Total 2020|
|||£|**£**|£|
||Staff costs|13,781|**13,781**|15,109|
||Premises|13,047|**13,047**|16,372|
||Communications and IT|862|**862**|703|
||General office|2,622|**2,622**|953|
||Governance costs|2,116|**2,116**|1,714|
||Support costs - Other costs|4,104|**4,104**|2,738|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|||36,532|**36,532**|37,589|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**11.**|**Net (expenditure)/income**||||
||Net (expenditure)/income is stated after charging/(crediting):||||
||||**28 Feb 22**|31 Dec 20|
||||**£**|£|
||Depreciation of tangible fixed assets||**385**|–|
||||৶৶৶৶|৶৶৶৶|
|**12.**|**Independent examination fees**||||
||||**Period from**||
||||**1 Jan 21 to**|Year to|
||||**28 Feb 22**|31 Dec 20|
||||**£**|£|
||Fees payable to the independent examiner for:||||
||Independent examination of the financial statements||**3,720**|1,620|
||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|



**- 19 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **13. Staff costs** 

The total staff costs and employee benefits for the reporting period are analysed as follows: 

||**Period from**||
|---|---|---|
||**1 Jan 21 to**|Year to|
||**28 Feb 22**|31 Dec 20|
||**£**|£|
|Wages and salaries|**64,592**<br>৶৶৶৶৶৶৶৶|60,412<br>৶৶৶৶৶৶৶৶|



The average head count of employees during the Period was 3 (2020: 4). The average number of full-time equivalent employees during the Period is analysed as follows: 

||**28 Feb 22**|31 Dec|20|
|---|---|---|---|
||**No.**|No.||
|Number of administration and fundraising staff|**3**||3|
|Number of nursing staff|**–**||1|
||ৄৄৄৄ|ৄৄৄৄ||
||**3**||4|
||৶৶৶৶|৶৶৶৶||



No employee received employee benefits of more than £60,000 during the year (2020: Nil). 

## **14. Trustee remuneration and expenses** 

One or more trustees has been paid remuneration from employment with the charity. Mr William Joseph Beck, Centre Manager, Gross salary of £17,625. Mrs Penny Crawford (deceased), Specialised Support Worker, Gross salary of £6,825. 

Under its Articles of Association, the charity can appoint an employee to the Committee where this is in the best interests of the charity; the advantages of doing so clearly outweigh the disadvantages; conflicts of interest can be adequately managed and; the employee receives no additional pay or benefits as a direct result of becoming a Trustee. 

## **15. Tangible fixed assets** 

||Fixtures and||Other||
|---|---|---|---|---|
||fittings|Equipment|Equipment|**Total**|
||£|£|£|**£**|
|**Cost**|||||
|At 1 January 2021|7,680|9,292|22,847|**39,819**|
|Additions|1,927|–|–|**1,927**|
||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**At 28 February 2022**|9,607|9,292|22,847|**41,746**|
||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Depreciation**|||||
|At 1 January 2021|7,680|9,292|22,847|**39,819**|
|Charge for the period|385|–|–|**385**|
||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**At 28 February 2022**|8,065|9,292|22,847|**40,204**|
||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Carrying amount**|||||
|**At 28 February 2022**|1,542|–|–|**1,542**|
||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|At 31 December 2020|–|–|–|–|
||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|



**- 20 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

|**16.**|**Stocks**||||||
|---|---|---|---|---|---|---|
|||||**28 Feb 22**|31|Dec 20|
|||||**£**||£|
||Raw materials and consumables|||**365**||362|
|||||৶৶৶৶||৶৶৶৶|
|**17.**|**Debtors**||||||
|||||**28 Feb 22**|31|Dec 20|
|||||**£**||£|
||Prepayments and accrued income|||**2,185**||2,757|
|||||৶৶৶৶৶৶৶||৶৶৶৶৶৶৶|
|**18.**|**Creditors:** **amounts falling due within one year**||||||
|||||**28 Feb 22**|31|Dec 20|
|||||**£**||£|
||Accruals and deferred income|||**2,426**||1,975|
|||||৶৶৶৶৶৶৶||৶৶৶৶৶৶৶|
|**19.**|**Government grants**||||||
||The amounts recognised in the financial statements for||government|grants are as follows:|||
|||||**28 Feb 22**|31|Dec 20|
|||||**£**||£|
||Recognised in income from donations|and legacies:|||||
||Government grants income|||**27,165**||70,821|
|||||৶৶৶৶৶৶৶৶||৶৶৶৶৶৶৶৶|
|**20.**|**Analysis of charitable funds**||||||
||**Unrestricted funds**||||||
|||At||||**At**|
|||1 January 202|||**28 February**||
|||1|Income|Expenditure||**2022**|
|||£|£|£||**£**|
||General funds|79,722|66,650|(79,777)||**66,595**|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶||৶৶৶৶৶৶৶৶|
|||At||||At|
|||1 January 202||31 December|||
|||0|Income|Expenditure||2020|
|||£|£|£||£|
||General funds|32,252|114,190|(66,719)||79,723|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶||৶৶৶৶৶৶৶৶|



**- 21 -** 



## **RAMS (NI) LIMITED** 

## **Company Limited by Guarantee** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Period from 1 January 2021 to 28 February 2022** 

## **20. Analysis of charitable funds** _**(continued)**_ 

## **Restricted funds** 

||**Restricted funds**|||||
|---|---|---|---|---|---|
|||At|||**At**|
||1|January 202|||**28 February**|
|||1|Income|Expenditure|**2022**|
|||£|£|£|**£**|
||Restricted Funds|9,858|13,000|(9,093)|**13,765**|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|||At|||At|
||1|January 202||31 December||
|||0|Income|Expenditure|2020|
|||£|£|£|£|
||Restricted Funds|7,194|24,251|(21,587)|9,858|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**21.**|**Analysis of net assets between funds**|||||
||||Unrestricted|Restricted|**Total Funds**|
||||Funds|Funds|**2022**|
||||£|£|**£**|
||Current assets||69,022|13,765|**82,787**|
||Creditors less than 1 year||(2,426)|–|**(2,426)**|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||**Net assets**||66,596|13,765|**80,361**|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2020|
||||£|£|£|
||Current assets||81,697|9,858|91,555|
||Creditors less than 1 year||(1,975)|–|(1,975)|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||**Net assets**||79,722|9,858|89,580|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|



## **22. Events after the end of the reporting period** 

To safeguard the future of the charity, from 1st May 2022 it will be under new management and the three employees will be taking voluntary redundancy on 30th April 2022. 

## **23. Related parties** 

As a token of appreciation and acknowledgment of the dedication and commitment to the charity of Mrs Penny Crawford (deceased), her children were gifted a total of £1,000 in the year. 

**- 22 -**