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Registered number: SC439115
Charity number: SC044174
THE ALLIANCE FOR A CAVITY-FREE FUTURE
(A company limited by guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
CONTENTS
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Reference and administrative details of the Company, its Trustees and advisers
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Independent examiner's report
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Statement of financial activities
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Notes to the financial statements
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
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Prof S Twetman (appointed 20 March 2025)
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Prof S Martignon Biermann (resigned 1 November 2024)
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Company registered number
SC439115
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Charity registered number
SC044174
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Registered office
14 City Quay
Dundee
DD1 3JA
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Accountants
EQ Accountants Limited
Chartered Accountants
14 City Quay
Dundee
DD1 3JA
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Psychology Office
Floor 26, Tower Wing
Guy's Hospital
London
SE1 9RT
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of The Alliance for a Cavity-Free Future (the company) for a period ended 31 March 2025. The Directors confirm that the Annual report and financial statements of the company comply with the current statutory requirements, the requirements of the company’s governing document and the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in March 2005.
Objectives and activities
Policies and objectives
The Global Goals of the ACFF, wording refined at the start of 2024, are:
∙Every child born in 2030 and thereafter should stay cavity free during their lifetime.
∙ACFF and its Chapters will work towards ensuring that ninety percent of dental schools and dental associations accept the philosophy behind the "new" approach of "caries as a continuum" in order to improve dental caries prevention and management.
∙ACFF and its Chapters will work collaboratively with a broad range of organisations to achieve a reduction in caries inequality within and across countries, in the context of both oral and general health.
∙ACFF and its Chapters, members and partners will work to promote integrated, comprehensive and locally appropriate caries prevention and management systems and monitoring approaches.
The mission ‘strapline’ and focus is to Stop Caries NOW for a Cavity-Free Future.
Strategies for achieving objectives
The ACFF continues its work as a Charity focused on Education and Health by:
1.Striving to meet our Goals
2.Holding Annual Meetings of its Global Expert Panel in Washington DC, USA (or virtually)
3.Supporting local ACFF Chapters to make a difference in caries prevention locally
4.Holding an Annual Summit meeting at an International Dental Meeting (or virtually)
Achievements and performance
Review of activities
An update for the period across the four areas of activity outlined above follows.
1) Striving to meet our Goals
Moving towards our goals is achieved through the range of actions set out below.
- Continuing work with established Chapters, providing support and ensuring they are equipped suitably to undertake work on behalf of the ACFF.
- Held an Oral Health Policy Lab in Capetown, South Africa, in order to answer the questions; "Building on the best avaliable evidence and practice, how can a small number of innovative pilots, focused on measurable impact in caries prevention and care for thise aged 0-6 be designed and implemented with a view to sustainable national rollout?". The report and recommendations were published in March 2025.
- The World Cavity-Free Future Day campaign focused on empowering the public to look after their own oral health with the continuation of our “Let’s Get Brushing” campaign. This was a series of postcards containing positive tips and imagery encouraging good practice in multiple languages to enable as wide a usage as possible. These messages included tips on how to brush your teeth, avoid sugary drinks where possible and
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
Achievements and performance (continued)
that good oral hygiene now can save money in the future. This campaign was supported by numerous local events worldwide.
- The ACFF supported and collaborated with the ICDAS Foundation so that the organisations can continue to produce and share educational guidance documents for Dental Practitioners and Educators, to be distributed globally. Presented at the ICDAS session at the ORCA 2025 confrence. We are also working in partnerhsip with CariesCare International in this area (part of the ICDAS Foundation).
- Forming strategic links with many other NGO’s and associations in order to ensure wide dissemination of the ACFF’s resources and ensure a broad range of stakeholder voices are part of the discussion whilst ensuring the ACFF agenda is shared widely. The ACFF participated in the UNEP/WHO GEF7 Phasing Down Dental Amalgam Project which will work towards minimising the need for restoration materials which hold a costly impact on nature as well as individual and public health expenditure. The ACFF presented to the World Dental Federation (FDI) Chief Dental Officers/Dental Public Health Section, offering access to 193 Chief Dental Officers.
-During the year the ACFF continued to develop, improve and encourage interested parties to digitally ‘join’ the ACFF and share in the organisation’s resources and networks without the need for being linked into an existing Chapter. This network had 4,994 members registered to March 2025.
- Bringing together key stakeholders in order to advise and catalyse discussion leading to lasting policy change was a key focus of the ACFF during the year 2024-25.
- Revised and midernised the ACFF's Articles of Association with the support of charity lawyer firm Lindsays.
The ACFF has participated in both virtual and face-to-face meetings to maximise our engagement in the global oral health conversation. These included:
- IADR – March 2024
- ORCA Congress – July 2024
- FDI World Dental Congress – September 2024
- EADPH Congress – October 2024
- APHA Congress – October 2024
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
Achievements and performance (continued)
1) Holding Annual Meetings of its Global Expert Panel
The Annual Meeting of the Expert Panel for this period was held online in November 2024.
2) Supporting local ACFF Chapters to make a difference in caries prevention locally
By 31 March 2025 the ACFF network consisted of 29 ACFF Chapters in the following locations with their founding dates:
Colombia- May 2011 Mexico- September 2011 Brazil- January 2012
Venezuela- April 2012 China- September 2012 Central America- June 2013
Pan-Europe- July 2013 Turkey- August 2013 Malaysia- October 2013
Greece- December 2013 Australia- January 2014 India- February 2014
Philippines-May 2014 South Africa- June 2014 Central/East. Europe- June 2014
Russia- September 2014 Nigeria-October 2014 Poland- October 2014
Czech Rep.- October 2014 France- November 2014 Slovakia- January 2015
NAME- February 2015 Italy- April 2015 Thailand- September 2015
Canada/US- October 2015 Nordic- February 2016 Japan- February 2018
Spain- June 2019 UK - October 2021
During the year 1 April 2024 - 31 March 2025 the ACFF focussed primarily on maintaining and improving relationships with the existing Chapters, celebrating the work that had been done, ensuring that Chapters were working effectively and providing them with resources to assist them.
The ACFF digital development plan continues to be adjusted and developed with input from current Chapters and will not only allow an increasingly linked and personalised web presence for existing Chapters but will offer better opportunities for connection and communication between interested parties the world over.
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
Achievements and performance (continued)
3) Holding an Annual Summit meeting at an International Dental Meeting
the ACFF held their annual summit at the FDI World Dental Congress in Istanbul, Turkey in September 2024.
Financial review
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existance for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
Reserves policy
The ACFF aims to secure donations and support to enable it to meet its goals as a charity in a sustainable way. Currently it has no reserves policy. However, the charity holds sufficient funds to cover its operating costs for the next six months based on the current level of operating costs of approximately £310,000 per annum. At 31 March 2025 restricted funds totalled £160,182 and unrestricted funds totalled £22,739.
Structure, governance and management
Constitution
The company, which is a recognised charity in Scotland, is regiestered as a charitable company limited by guarantee and we set up by a Memorandum of Association on 12/12/12.
The company, which is a recognised charity in Scotland, is constituted under a Memorandum of Association dated 12/12/12 and is a registered charity number SC044174.
The principal object of the company is to follow the ACFF Declaration- which is that:
“Global collaborative action is needed to challenge global leaders and other stakeholders- including country and community leaders, health and dental health professionals, public policy and education committees, and the public- to learn the importance of caries as a disease continuum and to participate in action toward the delivery of comprehensive caries prevention and management that can positively influence the continuing problem of caries.
This action should:
-Ensure that primary prevention with appropriate fluoride strategies are in place and
- Promote the preventive control of initial caries lesions through education to change human behaviour and the use of appropriate, evidence-based technologies.”
Methods of appointment or election of Trustees
The management of the company is the responsibility of the Directors who are elected and co-opted under the terms of the Articles of Association.
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
Structure, governance and management (continued)
Organisational structure and decision-making policies
Professor J Timothy Newton was appointed Chair of the ACFF following election by the Board on 5 November 2024. Professor Nigel Pitts has stepped down as Chair to take on the role of ACFF Chief Strategy and Advocacy Officer. The board comprises: Professor J. Timothy Newton; Professor Nigel Pitts; Professor Christopher Vernazza; and Professor Svante Twetman. The Board consults the ACFF Expert Panel, with recommendations on the workplan made annually by the Expert Panel and its subgroups, with final decision making made by the Chair supported by the board.
Plans for future periods
The ACFF plans to continue to develop using the same successful pattern of activities, namely:
1.Striving to meet our Goals
2.Holding Annual Meetings of its Global Expert Panel, either face to face or virtually.
3.Expanding and consolidating the number and impact of local ACFF Chapters to make a difference in caries prevention locally
4.Holding an Annual Summit meeting at an International Dental Meeting or through alternative channels.
In preparing this report, the Directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Company for the purposes of company law) 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).
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 Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
∙select suitable accounting policies and then apply them consistently;
∙observe the methods and principles of the Charities SORP (FRS 102);
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
Statement of Trustees' responsibilities (CONTINUED)
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 22 September 2025 and signed on their behalf by:
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the Trustees of The Alliance for a Cavity-Free Future
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I report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 9 to 18.
Respective responsibilities of Trustees and examiner
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The trustees, who are also directors of the company for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ('the Act') and the Charities Accounts (Scotland) Regulation 2006 ('the Accounts Regulations'). The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
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My examination was carried out in accordance with regulation 11 of the Accounts Regulations. An examination includes a review of the accounting records kept by the company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
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In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements:
∙to keep accounting records in accordance with section 44(1)(a) of the Act and regulation 4 of the Accounts Regulations; and
∙to prepare financial statements which accord with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with regulation 8 of the Accounts Regulations
have not been met; or
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to which, in my opinion, attention should be drawn in order to enable proper understanding of the financial statements to be reached.
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This report is made solely to the company's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.
Signed: Dated: 22 September 2025
Douglas Rae CA
EQ Accountants Limited
Chartered Accountants
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
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Total funds brought forward
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Total funds carried forward
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The Statement of financial activities includes all gains and losses recognised in the year.
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The notes on pages 11 to 18 form part of these financial statements.
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
REGISTERED NUMBER: SC439115
BALANCE SHEET
AS AT 31 MARCH 2025
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Creditors: amounts falling due within one year
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The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 22 September 2025 and signed on their behalf by:
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The notes on pages 11 to 18 form part of these financial statements.
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
The company is a private company limited by guarantee incorporated in Scotland with number SC439115 and a registered charity in Scotland with number SC044174. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
The company's registered and operating addresses are listed on page 1.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Alliance for a Cavity-Free Future meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The directors have reviewed the financial position of the organisation, including forecast income and expenditure. Having considered the reduction in income following the conclusion of a multi-year funding agreement, and the resultant effect on the reserves of the charity, the directors have concluded that there is a material uncertainty that the organisation will continue to carry on its activities as a going concern. Nonetheless, the trustees continue to explore opportunities to obtain funding for the organisation and are optimistic that a suitable funding agreement will be reached. Accordingly, the accounts continue to be prepared on the going concern basis.
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.Accounting policies (continued)
The Company 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Analysis of expenditure by activities
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Activities undertaken directly
2025
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Activities undertaken directly
2024
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Grant funding of activities
2024
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Travel and Meeting Expenses
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Advertising and Promotion
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Computer and Web Expenses
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Consultancy Service Agreement
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Costs disclosed as "wages and salaries" relate to recharges from Kings College London for staff time and do not relate to costs associated with individuals employed directly by the charity.
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3.Analysis of expenditure by activities (continued)
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Analysis of support costs
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Charitable Activities
2025
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Legal and Professional Fees
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Consultancy Service Agreement
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Printing, stationery and postage
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Charitable Activities
2024
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Printing, stationery and postage
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Trustees' remuneration and expenses
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During the year, one Trustee has been paid remuneration from a employment with the charity, having taken up appointment as Chief Strategy and Advocacy Officer in April 2024. The value of remuneration was as follows:
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During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
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Prepayments and accrued income
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Statement of funds - current year
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Balance at 1 April 2024
£
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Balance at 31 March 2025
£
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General Funds - all funds
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Statement of funds - prior year
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Balance at
1 April 2023
£
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Balance at
31 March 2024
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General Funds - all funds
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Summary of funds - current year
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Balance at 1 April 2024
£
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Balance at 31 March 2025
£
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Summary of funds - prior year
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Balance at
1 April 2023
£
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Balance at
31 March 2024
£
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THE ALLIANCE FOR A CAVITY-FREE FUTURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Analysis of net assets between funds
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Analysis of net assets between funds - current year
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Creditors due within one year
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Analysis of net assets between funds - prior year
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Creditors due within one year
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Related party transactions
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Other than as disclosed in Note 4, no related party transactions took place in either the current or prior year.
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