Annual report 2015-16 Annual report 2015-16 | Page 35

actiononhearingloss.org.uk 35 Balance sheet Fixed assets have increased from £9.5m as at March 2015 to £16.1m as at March 2016, whilst current assets reduced from £17.5m to £9.6m in the year following the purchase, in August 2015, of our new head-office building. Current liabilities of £4.0m as at March 2016 are £0.7m higher than last year. Events after the reporting period After the balance sheet date, on 4 May 2016, the Charity completed the purchase and transfer of some adult services in Kent. This ensured that 49 vulnerable adults were able to remain in their homes, which had been threatened with closure. A mortgage of £3.2m, payable over 25 years, was secured to purchase five properties. On 23 June 2016, the United Kingdom voted to leave the European Union, resulting in the resignation of the UK Prime Minister. A new Prime Minister was appointed on 13 July 2016. At the time of signing the Financial Statements, it is too early to determine with any certainty what the EU referendum decision will mean for the Charity or our beneficiaries. There will be, at least, a two-year window to exit the European Union. Risks and opportunities arising from exiting the European Union are being proactively identified and managed through the Audit Committee. Going concern The Trustees have reviewed the Charity’s financial position, taking account of the satisfactory levels of reserves, amounts receivable, the annual plan and the five‑year financial plan, and its systems of financial and risk management. As a result of its review, the Trustees believe that the Charity is well placed to manage operational and financial risks successfully. Accordingly, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the annual accounts.