ADVANCED LIFE SUPPORT GROUP

Company limited by guarantee

Company Registration Number:
04580873 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2023

Period of accounts

Start date: 1 January 2023

End date: 31 December 2023

ADVANCED LIFE SUPPORT GROUP

Contents of the Financial Statements

for the Period Ended 31 December 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ADVANCED LIFE SUPPORT GROUP

Directors' report period ended 31 December 2023

The directors present their report with the financial statements of the company for the period ended 31 December 2023

Principal activities of the company

We are a charity committed to saving lives and improving patient outcomes. At ALSG we provide education packages for clinicians in the pre-hospital, hospital, and community settings. Our blended learning packages have education at the heart and are developed by international working groups made up of clinical and educational specialists, underpinned by a chairperson. Innovative and evolving medical education is core to ALSG and is a cyclical process. Each education package has a life cycle of four years when they go through a rigorous development programme to update the clinical content and educational processes inline with current best practice. During the life cycle of a course programme, interim updates are regularly made and provided to clinicians to ensure they are current.



Directors

The directors shown below have held office during the whole of the period from
1 January 2023 to 31 December 2023

Kevin Mackway-Jones
Peter-Marc Fortune
Kathy Doyle
Alan Charters
Martin Edwards
Sarah Dickie


The directors shown below have held office during the period of
1 January 2023 to 12 October 2023

Peter Driscoll
Martin Samuels


The directors shown below have held office during the period of
12 October 2023 to 31 December 2023

Anthony Gleeson
Stephanie Smith


The directors shown below have held office during the period of
6 July 2023 to 31 December 2023

Jessica Grundy
Michael Longman


Secretary Sinead Kay

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
11 July 2024

And signed on behalf of the board by:
Name: Kevin Mackway-Jones
Status: Director

ADVANCED LIFE SUPPORT GROUP

Profit And Loss Account

for the Period Ended 31 December 2023

2023 2022


£

£
Turnover: 2,194,903 1,798,027
Cost of sales: ( 1,879,021 ) ( 1,614,005 )
Gross profit(or loss): 315,882 184,022
Distribution costs: 0 0
Administrative expenses: ( 139,230 ) ( 117,772 )
Other operating income: 5,729 2,853
Operating profit(or loss): 182,381 69,103
Interest receivable and similar income: 4,348 1,610
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 186,729 70,713
Tax: 0 0
Profit(or loss) for the financial year: 186,729 70,713

ADVANCED LIFE SUPPORT GROUP

Balance sheet

As at 31 December 2023

Notes 2023 2022


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 428,476 427,604
Investments:   0 0
Total fixed assets: 428,476 427,604
Current assets
Stocks: 4 8,838 15,775
Debtors: 5 93,436 82,392
Cash at bank and in hand: 1,025,833 949,675
Investments:   0 0
Total current assets: 1,128,107 1,047,842
Prepayments and accrued income: 287,370 147,871
Creditors: amounts falling due within one year: 6 ( 169,627 ) ( 111,529 )
Net current assets (liabilities): 1,245,850 1,084,184
Total assets less current liabilities: 1,674,326 1,511,788
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: ( 489,308 ) ( 513,499 )
Total net assets (liabilities): 1,185,018 998,289
Members' funds
Profit and loss account: 1,185,018 998,289
Total members' funds: 1,185,018 998,289

The notes form part of these financial statements

ADVANCED LIFE SUPPORT GROUP

Balance sheet statements

For the year ending 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 11 July 2024
and signed on behalf of the board by:

Name: Kevin Mackway-Jones
Status: Director

The notes form part of these financial statements

ADVANCED LIFE SUPPORT GROUP

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    All income is recognised once the charity has entitlement to the funds, any performance conditions attached to the items(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. The following specific policies apply to categories of income: Income from grants, whether "capital" or "revenue" grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Training Course Fees are included on a receivable basis. Course fees from some courses are invoiced in advance and, therefore, deferred and included in income in the relevant financial year when the course is held. Royalties are included in income when notification of entitlement is received from the publisher. The Royalties received are shown net of amounts payable to overseas partners, which are due as a contribution for translating the publications. Venue Hire is included in other income when an invoice is raised following the use of the venue. Investment income relates to interest received from bank deposits and is included in income when receivable.

    Tangible fixed assets depreciation policy

    Assets costing £100 or more, and with an expected useful life of more than one year, are capitalised at cost. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life. - Long leasehold property - over 50 years straight line - Course equipment - over 3 years straight line - Office equipment - over 5 years straight line - Computer Equipment - over 3 years straight line The Trustees have reviewed the residual value of the leasehold property as at 31 December 2023 and have the view that it is at least the “deemed cost” of £400,000, and therefore the depreciable amount is zero. In accordance with the Companies Act 2006 all tangible assets are to be depreciated. The Trustees do regular impairment reviews.

    Valuation information and policy

    The Trustees have reviewed the residual value of the leasehold property as at 31 December 2023 and have the view that it is at least the “deemed cost” of £400,000, and therefore the depreciable amount is zero. In accordance with the Companies Act 2006 all tangible assets are to be depreciated. The Trustees do regular impairment reviews.

    Other accounting policies

    Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered, and has been classified under headings that aggregate all cost related to the category. Charitable activities This includes costs of the charity incurred in the delivery of its activities and services. Governance costs The costs include external audit, legal advice for trustees and costs associated with constitutional and statutory requirements including the cost of trustee meetings and preparing statutory accounts. They also include the costs associated with the strategic management of the charity including employee attendance at meetings and administrative support to the trustees. Allocation and apportionment of costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include Finance, IT, HR, Health & Safety and Building, Marketing and governance costs which support the Charity’s activities. Where costs cannot be directly attributed to particular headings, they have been allocated to support costs on a basis consistent with the use of resources (i.e. staff time spent, floor space etc). Stocks Stocks are valued at the lower of cost or net realisable value, after making due allowance for obsolete items. Cost is determined using the First In, First Out (FIFO) methodology. Taxation The charity is exempt from corporation tax on its charitable activities Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease. Pension costs The charity contributes to a group Personal Pension Plan, which is a defined contribution scheme, operated by Foster De Novo for all eligible employees. Contributions to the scheme are charged to the Statement of Financial Activities as and when they become payable. Donated services The Trustees have reviewed the guidance in Charities SORP (FRS 102) (effective 1 January 2019) in relation to volunteers. The guidance states that donated services must be recognised as income when the following criteria are met: there is entitlement to the donation, it is probable that the economic benefits from the donation will flow to the charity, and the measurement of the donation can be measured reliably. The trustees have agreed that although the first two criteria are met, the fair value or value to the charity could not be measured reliably: that the cost to the charity of producing a value would be prohibitive and that the users of the accounts would not benefit by a better understanding if the valuation was included. Debtors Debtors are recognised at the settlement amount due. Prepayments Prepayments are valued at the amount prepaid. Cash Cash comprises bank deposits. For some accounts a notice period is required for funds withdrawn. Creditors Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

ADVANCED LIFE SUPPORT GROUP

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 24 22

ADVANCED LIFE SUPPORT GROUP

Notes to the Financial Statements

for the Period Ended 31 December 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2023 400,000 0 235,231 39,869 0 675,100
Additions 0 0 15,293 500 0 15,793
Disposals 0 0 ( 45,909 ) ( 12,925 ) 0 ( 58,834 )
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 December 2023 400,000 0 204,615 27,444 0 632,059
Depreciation
At 1 January 2023 0 0 209,734 37,762 0 247,496
Charge for year 0 0 14,055 866 0 14,921
On disposals 0 0 ( 45,909 ) ( 12,925 ) 0 ( 58,834 )
Other adjustments 0 0 0 0 0 0
At 31 December 2023 0 0 177,880 25,703 0 203,583
Net book value
At 31 December 2023 400,000 0 26,735 1,741 0 428,476
At 31 December 2022 400,000 0 25,497 2,107 0 427,604

ADVANCED LIFE SUPPORT GROUP

Notes to the Financial Statements

for the Period Ended 31 December 2023

4. Stocks

2023 2022
£ £
Stocks 8,838 15,775
Payments on account 0 0
Total 8,838 15,775

ADVANCED LIFE SUPPORT GROUP

Notes to the Financial Statements

for the Period Ended 31 December 2023

5. Debtors

2023 2022
£ £
Trade debtors 93,436 82,392
Prepayments and accrued income 0 0
Other debtors 0 0
Total 93,436 82,392
Debtors due after more than one year: 0 0

ADVANCED LIFE SUPPORT GROUP

Notes to the Financial Statements

for the Period Ended 31 December 2023

6. Creditors: amounts falling due within one year note

2023 2022
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 140,634 83,218
Taxation and social security 21,459 21,228
Accruals and deferred income 0 0
Other creditors 7,534 7,083
Total 169,627 111,529