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2021-03-31-accounts

Registered number: 02580579 Charity number: 1002424

ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE)

(A COMPANY LIMITED BY GUARANTEE)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1
Trustees' report 2 - 9
Independent examiner's report 10
Statement of financial activities 11
Balance sheet 12 - 13
Statement of cash flows 14
Notes to the financial statements 15 - 28

ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees L G Montgomery, Chair
Dr E M Fleming
D J Gordon
E G D James, Treasurer (resigned 10 February 2021)
C Lindsay
J W Cains, Treasurer
K L Tomlin
W Thompson (appointed 27 April 2021)
Company registered
number
02580579
Charity registered
number
1002424
Registered office
36 Old School House
Britannia Road
Kingswood
Bristol
BS15 8DB
Patrons
Professor Sir Eric Thomas
President
Dr Anne Wright, Lead Consultant, Children's Bladder Service, Evelina Hospital,
Guy's and St Thomas' NHS Foundation Trust
Accountants
Bishop Fleming LLP
Chartered Accountants
10 Temple Back
Bristol
BS1 6FL
Bankers
National Westminster Bank Plc
40 Queens Road
Clifton
Bristol
BS8 1RF
Triodos Bank
Deanery Road
Bristol
BS1 5AS
Chief Executive Officer
J Rayner

Page 1

ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021

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 ERIC (Education and Resources for Improving Childhood Continence) (the company) for the year ended 31 March 2021. The Trustees 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), 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 2015).

Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

POLICIES AND OBJECTIVES

The principal activity of ERIC is to raise awareness, provide information and support to all children and parents on the problems of childhood bedwetting, daytime wetting and soiling and potty training, and to educate and support health, social care, early years and education professionals. In July 2020, the following resolution was agreed and passed by trustees: The Charity Commission have given formal consent under s.198(2)(a) of the Charities Act 2011 to amend the objects to read:

The Aims and Objectives are guided by ERIC’s three-year Strategy. The strategy for April 2017- March 2020 was reviewed and extended to March 2021 to guide the organisation during Covid 19.

ERIC is the only organisation of its type nationally and internationally. ERIC is a member of the Paediatric Continence Forum, a campaigning group of health professionals and patient representatives that engages with the Government and policymakers to raise awareness of childhood bladder and bowel problems and to improve NHS services in this area of child health. We are also members of the NHS England led Bowel and Bladder National Project, the Health Conditions in Schools Alliance and the Bristol Health partner led Bladder & Bowel Confidence Health Integration Team.

REVIEW OF THE YEAR'S ACTIVITIES

The impact of the Covid 19 pandemic forced us to focus on the immediate needs of children, young people and families. Although we started 2020/21 with a healthy financial surplus, we were aware that it would diminish quickly with our income streams from the NHS sales of training and purchases from our online shop. Added to which it felt impossible to predict the fundraising landscape.

As a result, we proceeded with caution, whilst adapting to working from home, introducing digital solutions, developing new resources and being creative in how we work with volunteers, enabling them to become integral to the ERIC team. The report that follows highlights how the efforts of everyone resulted in ERIC responding to the needs of more children, young people and families than ever before.

Personnel

At 31 March 2021, there were 13 members of staff (2 full-time, 11 part-time). The staff team was supported by 7 regular volunteers with a further 7 providing help when they could. ERIC’s Professional Advisory Committee were on-hand throughout the year offering clinical advice and guidance.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Organisation Development

We continue to review the effectiveness and productivity of the organisation, streamlining processes where possible and investing in our digital technology. This escalated during the past year as we adapted to new demands arising from the Covid 19 pandemic. In January 2021 we revisited ERIC’s Strategic Plan and agreed priorities for April 2021 to March 2024. This reflects the new ways of working we have adopted, opportunities and the amended charity objects reflecting the public health and environmental impacts of children’s bowl and bladder conditions.

Key aim 1 - To improve the social environment for children, teenagers, and their families in relation to bowel and bladder control.

The impact of Covid 19 upon young people and their families in terms of isolation and reduction of NHS services, has prompted us to work hard on new and more diverse ways of raising awareness.

We have embraced the move towards a more digital world and have developed a variety of resources in different mediums (podcast, blogs, animations, articles) and are sharing these across different platforms. Rather than waiting for our service users to find ERIC, we are proactively reaching out to where people are already communicating with each other and looking for information and help.

A key example is our continued engagement on ERIC’s Instagram account with a younger demographic. In August 2020, we launched our Let’s go Potty campaign primarily as an Instagram driven campaign to engage with a more varied audience. Since the launch we have gained 550 followers. This has also raised interest in the ERIC Instagram account, which now has 880 followers (an increase of 109% on the previous year).

In addition, at the end of March 2021 there were:

In July 2020 we began recording and releasing podcast episodes in order to address the most commonly asked questions on the ERIC helpline. There have been 1,672 plays across seven episodes with the most popular on treating childhood constipation being played 428 since it went live in October. 78% of downloads have been from within the UK with the rest spread across the globe. We are very pleased with the reach this new medium has had across new audiences and plan to record more on a variety of subjects and include service users in future episodes.

In August 2020, we released our second short explainer video: The Pooper Highway on our website and across our social media channels. In just over 2 minutes the animation explains what the key signs of constipation are in children, how they should be assessed and treated. It’s been viewed over 6,000 times via YouTube and received very positive feedback from parents who’ve shown it to their children such as this Mum, Jay: “My son is 9 and started having problems 6 weeks ago. It's been so stressful and came across Eric on my search engine last night looking for help for both of us this is fantastic! I don't feel so alone now, and I can show my son videos, so he feels less alone too”.

In October 2020, our best practice guidance for Managing Toileting in Nurseries, Schools and College was awarded a Nursing Times Award in the category Continence Promotion and Care.

Feedback from our service users reveals how much they value hearing other people’s experiences and not feeling alone with these issues which still carry considerable stigma. We continue to share personal experiences in our newsletter, one such example was the dad of a teenage boy who has faced considerable bladder challenges. To raise awareness of his son’s condition and the help they received from ERIC, he arranged to have the ERIC logo printed on his son’s football team’s away kit. A blog post that he wrote about their experience received a fantastic response when we shared it on Facebook.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Over the year we’ve been closely involved with the development of two new apps:

A Potty Training webinar series, funded by the Novia Foundation, that ran in Jan and Feb 2021 which was promoted and shared on Instagram has proved to be very successful in terms of engagement. Each episode has received around 150 – 200 views within Instagram and 2.5K views on YouTube.

In December 2020, an interview with ERIC about potty training including multiple links to our resources was published on the BBC Tiny Happy People’s website and social media channels (primarily Instagram).

In January 2021 we took delivery of life sized Wee and Poo mascot costumes along with mini 2 ft high toy versions. These were generously funded by the John James Bristol Foundation. Once COVID restrictions have been lifted we intend to get these mascots out and about to spread awareness of bladder and bowel issues, reduce the stigma and get people talking. We have been able to share images of them on social media alongside key healthy bladder and bowel promotion messages.

Throughout 2020/21 ERIC’s CEO continued engagement with the NHS England led National Bladder and Bowel Health Programme (NBBHP), becoming Chair of the Paediatric & Transition Work Stream. The profile of the programme has been strengthened and constipation has been taken on board as a regional priority for the NHSE Children’s and Young Peoples Transformation programme in the South West. It is now also a current priority of the Learning Disabilities Mortality Review (LeDeR), set up by NHS England to improve the health and social care of people with learning disabilities. The review identified constipation as an unnecessary cause of death in people with learning disabilities and is committed to improvements becoming embedded in children’s continence services. This creates a huge opportunity for championing service improvement and raising awareness of children’s continence conditions over the next 3 years.

In July 2020, ERIC’s CEO took on the role of joint Chair, alongside a colleague from Bladder & Bowel UK. The PCF is a campaigning group of health professionals, patient representatives and commercial members that engages with the Government and policymakers nationally to raise awareness of childhood bladder and bowel problems and to improve NHS services in this area of child health. This role compliments involvement in the NHSE-led NBBHP.

Key aim 2 - To enable children, teenagers, and families to make informed choices about bowel and bladder health.

ERIC’s Helpline and Information Service provides vital support to parents and carers. The Helpline team responded to 3,491 contacts from families and professionals over the year – a 42% increase on the previous year. This sharp rise was made possible by our increased team capacity through recruiting volunteer nurses and the time they have generously given to support families.

Sadly, it also reflects the pressures that have been placed on NHS services including paediatric bowel and bladder services, which have been scaled back or withdrawn as a result of Covid-19, leaving many families with no-where else to turn to for help. We know that we have only been able to respond to 1 in 4 calls made to our Helpline over the last year – this demonstrates the unprecedented demand on our service. We ask everyone that uses our Helpline for their feedback:

Immediately after contacting us:

(Based on 490 completed feedback surveys Apr ’20 – Mar ’21)

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

We also gather feedback three months after the contact is made to measure longer term impact:

The ERIC website continues to be a crucial means of delivering our information to families and young people affected by bowel and bladder problems and the health and education professionals who care for them. During 2020/21:

In 2020/21 more than 820,000 people visited our website, an increase of nearly 20% on the previous 12-month period. The growing share of website visitors using mobile devices to access our resources has been a key driver in our plans to make all our digital resources accessible on smart phones. We also saw a sharp rise in families and early years professionals looking for reliable and trusted information on potty training.

Key aim 3 - To increase early intervention into childhood bowel and bladder issues.

In all of our work we advocate early intervention or prevention as critical to identifying and treating bladder and bowel conditions. In an attempt to reach a much wider audience and to raise awareness and give support to early years practitioners, teachers and families in enabling children to go to the toilet independently by the time they go to school we have set the groundwork for ERIC’s Let’s Go Potty, Let’s Go Together campaign.

Due to the distraction of Covid, we soft launched the new Let’s Go Potty web sub-site, re-branding materials and beginning conversations of toilet training via blogs, podcasts and Instagram.

To take the campaign forward we must work collaboratively with other organisations involved in early years, education and public health. This year hasn’t been the right time but there is significant interest in our campaign and we are hopeful to have good progress to report in the next annual report.

Training for Healthcare Professionals

2020 brought new challenges for the ERIC Training team. Our face-to-face training had to stop immediately, and we were then furloughed from April until July. On our return, we immediately set about converting our conference planned for 6[th] October to a virtual event with the help of an e-conferencing company. The response from our healthcare professional supporters was amazing with 337 of them registering for the event. The feedback from many was that they appreciated ERIC still being there for them and continuing with the conference in such difficult times. Feedback includes:

“A triumph. An excellent introduction to a proper virtual conference and thanks for keeping us all going”.

“A very informative and slick conference which was very well organised and efficient. The speakers were all very engaging and confident. I have not only taken a lot away but enjoyed it so much I was clapping at the end to myself in my kitchen. A big thank you very much to all involved! I am looking forward to the next one”.

Having delivered our first e-conference, we then turned our attention to converting our face-to-face courses into online sessions. Once we had re-designed the programmes and the trainers and facilitators had mastered Zoom webinar functionality, we started to pilot our webinars in November and by January we had finalised our online offering. From November 2020 to March 2021, we delivered 21 webinar sessions and trained 620 professionals working with children including healthcare professionals, early years and education professionals and support workers.

Going forward, we will continue to offer webinars alongside our face to face training and this will open many new opportunities for the future such as new courses, blended learning and the ability to reach more people across the UK and beyond!

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Fundraising

The support of Trusts and Foundations, large and small, is vital to ERIC’s work and the families who come to us for help. We are enormously grateful for their help in enabling children and young people to overcome and manage distressing, life-ruining continence conditions.

We value each funders’ unique contribution and on behalf of all the families we support, thank you to all the Trusts and Foundations that have supported us this year.

The response from many of the Trusts that have supported our work for many years saw them increasing their levels of funding this year for which we are truly grateful. And we were delighted to be chosen by several new Trusts as a recipient of their funding. Overall income from Trusts and Foundations has been impacted this year as a result of the Covid crisis. However we were fortunate in being able to secure one-off emergency funding from the Charities Aid Foundation via their Covid Emergency Response Funds and their Resilience Fund. Funding from CAF has been used to keep our vital Helpline service running.

Helpline Development Project – we are particularly grateful to the support of the Trustees of the Garfield Weston Foundation who gave us permission to bring forward funding that they had awarded us in 2020/21, allowing us to spend this multi-year award over two years rather than three. This has enabled us to accelerate our Helpline Development Project and to respond to the rapidly changing environment that Covid has created.

The support we have received in 2020/21 from individuals has been unprecedented. We witnessed an increase in donations from both new and existing supporters.

ERIC’s Online Shop

Selling children’s continence products continues to generate surplus funds towards ongoing core costs, with bedwetting alarms continuing to be the main product sold in the shop both to the NHS and to parents directly.

It is important to reflect the distinction between ERIC’s commercial function and the role of ERIC’s Helpline. The Helpline operates in accordance with NICE guidelines and recognises alarms to one of the first line treatments alongside medication. We therefore do not recommend alarms or market alarms for sale via the Helpline and family support services. We advise helpline callers to visit their GP for a full assessment, which will identify the treatment needed.

Despite the shop operating on a very minimal basis during the first quarter of 20/21, trade picked up extremely well during the year and the surplus funds generated were slightly higher than the previous full year of trading.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

GOING CONCERN

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details about the adoption of the going concern basis can be found in the Accounting Policies.

FINANCIAL REVIEW

Income

Total income for the year was £571,677. 31% of income was generated from Trading, 13% from Training & Conference and 55% from Fundraising and other activities.

Expenditure

Total expenditure for the year was £487,057. 38% of expenditure was for Trading stock, 50% was for other charitable activities, and 12% for fundraising expenditure.

Summary

A net surplus of £84,620 was recorded.

RESERVES POLICY

ERIC has a reserves policy which is reviewed annually by the trustees. The policy states that the charity will where possible hold reserves sufficient to cover three months' operating costs, including premises, staff, office and redundancy costs. In the calculation of reserve levels, an allowance is also made for winding-up costs in the event that the trustees were forced to close the charity.

The target level of reserves for 2020-21 was £138,033. The target level of reserves for 2019-20 had been £167,250, but during 2020-21 the charity was able to reduce operating costs and the target level of reserves was reduced accordingly.

At the close of 2020-21 financial year ERIC held unrestricted reserves of £237,633. As this is considerably in excess of the taget level for reserves, the trustees have agreed plans for spending the excess funds to meet ERIC's strategic goal to build a resilient and agile organisation that will thrive into the future. This includes:

The actual and target levels for reserves are reviewed quarterly and the trustees aim to bring unrestricted reserves down to the target level over the course of 2021-22.

MATERIAL INVESTMENTS POLICY

Under the Memorandum and Articles of Association the charity has the power to invest in any way that the trustees see fit.

RISK MANAGEMENT

During the year, the Trustees identified in detail the strategic, business and operational risks the charity faces, prioritised these risks and identified actions needed to offset these. Work has continued to address the key risk areas and a system of monitoring put into action on a 3-monthly basis, at Board meetings. The charity did not have a risk strategy for a health pandemic, however the plans in place enabled ERIC to react quickly and respond proportionately.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

CONSTITUTION

ERIC was established on 4 November 1988 under the auspices of the Children’s Society and was registered as an independent charity by the Charity Commission with effect from 1 April 1991, Charity number 1002424. ERIC was registered as a Company Limited by Guarantee on 7 February 1991, Company registration number 2580579. ERIC’s registered office is 36 Old School House, Britannia Road, Bristol, BS15 8DB.

The charity is governed by its Memorandum and Articles of Association. At the year-end, there were seven trustees of whom all are directors of the charity. The trustees form the Board of Trustees. The paid employees who form the staff team report to the Board of Trustees via the Director. The staff team is responsible for carrying out all areas of the charity’s activities.

Page 8

ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

New trustees are recruited by open advertisement in line with the charity’s policy on equal opportunities or coopted to fill specialist roles e.g. people with medical or marketing experience. They are formally voted in at the next Annual General Meeting.

POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

New trustees are given an induction pack and are encouraged to undertake external training events where these will facilitate the undertaking of their role. All trustees are given opportunities for training on new regulations or changes within the voluntary sector.

ORGANISATIONAL STRUCTURE AND DECISION MAKING

The Board of Trustees administers the charity and meets at least four times a year. Where appropriate Trustees have a designated responsibility for areas e.g. safeguarding, finance, HR, legal issues. There is a finance subcommittee which meets every two months. The Chief Executive, appointed by the trustees, manages the operations of the charity.

PLANS FOR FUTURE PERIODS

ERIC starts the new budget year in a good position. Over the past five years we have seen our surpluses steadily grow as a result of maintaining close control of operating costs and focussing on the priorities set in ERIC’s three -year strategy.

In the first half of 2020/21 the national lockdown and the direct impact on the NHS resulted in a significant drop in income from ERIC’s enterprise activities i.e. our on-shop and training for healthcare professionals. We predicted this and the potential impact this would have on covering salaries and operating costs. As a result the majority of the staff team were furloughed at the end of March 2020. As restrictions lifted, staff made a gradual return, with everyone resuming full working hours by end of October 2020.

A new strategy for 2021-2024 has been developed and takes into account our learning from the Covid 19 pandemic in terms of our immediate needs and new opportunities, within the context of preserving funds and maintaining control of costs. In summary we plan to:

Build on ERIC’s Helpline to develop a new Family Support Service, introducing a range of additional support which is flexible and accessible via a range of mediums.

Maintain ERIC Enterprises as the number one provider of children’s bowel and bladder learning & development and supplier of continence products. We plan to do this by continuing to develop and diversify our learning and development offer and enhance ERIC’s on-line shop.

Work collaboratively at a local, regional and national level to maximise efforts to raise awareness, influence policy and improve quality of services.

Continue our efforts to remain a resilient and agile organisation by developing our volunteering programme; valuing the ERIC team, enabling them to feel engaged and confident in their work; and continuing with our programme of improving efficiency and effectiveness across the organisation.

Approved by order of the members of the board of Trustees and signed on their behalf by:

L G Montgomery Treasurer & Trustee Date:

Page 9

ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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 Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

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

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

  2. the accounts do not accord with those records; or

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

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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:

Joseph Scaife FCA DChA

BISHOP FLEMING LLP

Chartered Accountants 10 Temple Back Bristol BS1 6FL

Page 10

ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
Other income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2021
£
130,286
-
-
-
130,286
-
131,619
131,619
(1,333)
23,157
(1,333)
21,824		 Unrestricted
funds
2021
£
119,730
254,655
208
66,798
441,391
58,435
297,003
355,438
85,953
151,680
85,953
237,633		 Total
funds
2021
£
250,016
254,655
208
66,798
571,677
58,435
428,622
487,057
84,620
174,837
84,620
259,457		 Total
funds
2020
£
262,422
325,549
125
-
588,096
56,873
497,250
554,123
33,973
140,864
33,973
174,837

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 15 to 28 form part of these financial statements.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER:02580579

BALANCE SHEET AS AT 31 MARCH 2021

Note
Fixed assets
Tangible assets
12
Current assets
Stocks
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 20,967
61,663
283,210
365,840
(112,224)		 2021
£
5,841
5,841
253,616
259,457
259,457
259,457
21,824
237,633
259,457		 22,269
72,009
234,862
329,140
(158,447)		 2020
£
4,144
4,144
170,693
174,837
174,837
174,837
23,157
151,680
174,837

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER:02580579

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2021

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 and signed on their behalf by:

L G Montgomery

Date:

The notes on pages 15 to 28 form part of these financial statements.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Bank interest received
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 15 to 28 form part of these financial statements		 2021
£
51,692
208
(3,552)
(3,344)
-
48,348
234,862
283,210		 2020
£
96,705
125
(4,450)
(4,325)
-
92,380
142,482
234,862

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. GENERAL INFORMATION

The charity is incorporated and its registered office is 36 Old School House, Britannia Road, Kingswood, Bristol, BS15 8DB.

2. ACCOUNTING POLICIES

2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

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.

ERIC (Education and Resources for Improving Childhood Continence) 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 company is a company limited by guarantee. 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.

2.2 GOING CONCERN

The charity has cash resources and the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

The COVID-19 pandemic has impacted the charities activities. The company has utilised Government support schemes to continue to fund the majority of its expenses.

They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. ACCOUNTING POLICIES (continued)

2.3 INCOME

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.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Company, can be reliably measured.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the Company's accounting policies.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Company which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 EXPENDITURE

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 raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. ACCOUNTING POLICIES (continued)

2.4 EXPENDITURE (CONTINUED)

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 INTEREST RECEIVABLE

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

2.7 STOCKS

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.8 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. ACCOUNTING POLICIES (continued)

2.10 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.11 FINANCIAL INSTRUMENTS

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.

2.12 PENSIONS

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

2.13 FUND ACCOUNTING

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.

Investment income, gains and losses are allocated to the appropriate fund.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. INCOME FROM DONATIONS AND LEGACIES

Donations
TOTAL 2020		 Restricted
funds
2021
Unrestricted
funds
2021
£
£
130,286
119,730
135,254
127,168		 Total
funds
2021
£
250,016
262,422		 Total
funds
2020
£
262,422

Grants and donations (of £10,000 or more) have been received from the following organisations:-

CAF Resilence Fund - £20,835 Garfield Weston Foundation - £20,000 Coloplast Ltd - £10,000 The Brook Trust - £10,000

4. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
funds
2021
£
Conference, seminar and other income
76,739
Literature, alarm, bedding, clothing income
177,916
254,655
TOTAL 2020
325,549		 Total
funds
2021
£
76,739
177,916
254,655
325,549		 Total
funds
2020
£
90,044
235,505
325,549

5. OTHER INCOMING RESOURCES

Unrestricted Total Total
funds funds funds
2021 2021 2020
£ £ £
Coronavirus Job Retention Scheme Grant and other COVID
related grants 66,798 66,798 -

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6. EXPENDITURE ON RAISING FUNDS

COSTS OF RAISING VOLUNTARY INCOME

Unrestricted
funds
2021
£
General fundraising costs
815
Voluntary income - wages and salaries
51,559
Voluntary income - NI
3,271
Voluntary income - pension costs
2,790
58,435
TOTAL 2020
56,873		 Total
funds
2021
£
815
51,559
3,271
2,790
58,435
56,873		 Total
funds
2020
£
74
50,530
3,395
2,874
56,873

7. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Summary by fund type

Conference, Seminars and exhibitions
Information, education and support
Campaign activity expenditure
Other charitable expenditure
Shop
TOTAL 2020		 Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
35,610
60,577
-
-
25,253
71,042
51,804
-
184,336
131,619
297,003
130,450
366,800		 Total
funds
2021
£
35,610
60,577
25,253
122,846
184,336
428,622
497,250		 Total
funds
2020
£
67,986
58,954
33,630
136,283
200,397
497,250

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

7. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES (CONTINUED)

Summary by expenditure type

Conference, seminars and
exhibitions
Information, education and
support
Campaign activity expenditure
Other charitable expenditure
Shop
TOTAL 2020		 Staff costs
2021
Depreciation
2021
£
£
17,381
-
58,727
-
15,744
-
48,444
1,855
53,681
-
193,977
1,855
202,099
306		 Other costs
2021
£
18,229
1,850
9,509
72,547
130,655
232,790
294,845		 Total
funds
2021
£
35,610
60,577
25,253
122,846
184,336
428,622
497,250		 Total
funds
2020
£
67,986
58,954
33,630
136,283
200,397
497,250

8. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Conference, seminars and exhibitions
Information, education and support
Campaign activity expenditure
Other charitable expenditure
Shop
TOTAL 2020		 Activities
undertaken
directly
2021
£
35,610
60,577
25,253
122,846
184,336
428,622
497,250		 Total
funds
2021
£
35,610
60,577
25,253
122,846
184,336
428,622
497,250		 Total
funds
2020
£
67,986
58,954
33,630
136,283
200,397
497,250

9. INDEPENDENT EXAMINER'S REMUNERATION

The independent examiner's remuneration amounts to an independent examiner fee of £1,450 (2020 - £1,450).

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10. STAFF COSTS

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2021
£
229,069
11,041
11,487
251,597		 2020
£
232,418
13,907
12,573
258,898

The average number of persons employed by the Company during the year was as follows:

Full-time
Part-time		 2021
No.
2
12
14		 2020
No.
3
10
13

No employee received remuneration amounting to more than £60,000 in either year.

Key management personnel received aggregate remuneration of £48,638 (2020: £49,997).

11. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).

During the year ended 31 March 2021, no Trustee expenses have been incurred (2020 - £NIL).

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

12.
TANGIBLE FIXED ASSETS
COST OR VALUATION
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for the year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
13.
DEBTORS
Trade debtors
Other debtors
Prepayments and accrued income		 2021
£
58,962
-
2,701
61,663		 Computer
equipment
£
4,450
3,552
8,002
306
1,855
2,161
5,841
4,144
2020
£
64,287
3,375
4,347
72,009

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2020
Resources deferred during the year
Amounts released from previous periods		 2021
£
15,000
6,971
8,172
999
81,082
112,224
2021
£
127,590
79,332
(127,590)
79,332		 2020
£
-
20,106
8,683
318
129,340
158,447
2020
£
66,414
127,590
(66,414)
127,590

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

15. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

UNRESTRICTED FUNDS
General Funds - all funds
RESTRICTED FUNDS
Information and Helpline
Early Intervention Project
TOTAL OF FUNDS		 Balance at 1
April 2020
£
151,680
19,540
3,617
23,157
174,837		 Income
£
441,391
130,286
-
130,286
571,677		 Expenditure
£
(355,438)
(128,002)
(3,617)
(131,619)
(487,057)		 Balance at
31 March
2021
£
237,633
21,824
-
21,824
259,457

Information and Helpline fund was established with grants towards providing direct one-to-one support from our telephone and email helpline.

ERIC Early Interventions Project was set up to support children 0-5 in the Early Foundation stage to establish good toileting practice and prevent long-term health conditions.

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

15.
STATEMENT OF FUNDS (CONTINUED)
STATEMENT OF FUNDS - PRIOR YEAR
Balance at
1 April 2019
£
UNRESTRICTED FUNDS
General Funds
133,826
RESTRICTED FUNDS
Information and Helpline
7,038
Early Intervention Project
-
7,038
TOTAL OF FUNDS
140,864		 Income
£
452,842
111,366
23,888
135,254
135,254		 Expenditure
£
(423,673)
(98,864)
(31,586)
(130,450)
(554,123)		 Transfers
in/out
£
(11,315)
-
11,315
11,315
-		 Balance at
31 March
2020
£
151,680
19,540
3,617
23,157
174,837

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Restricted Restricted Unrestricted Unrestricted Total
funds funds funds
2021 2021 2021
£ £ £
Tangible fixed assets 2,377 3,464 5,841
Current assets 19,447 346,393 365,840
Creditors due within one year - (112,224) (112,224)
TOTAL 21,824 237,633 259,457
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Restricted Unrestricted Total
funds funds funds
2020 2020 2020
£ £ £
Tangible fixed assets 4,144 - 4,144
Current assets 19,013 310,127 329,140
Creditors due within one year - (158,447) (158,447)
TOTAL 23,157 151,680 174,837
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
17. ACTIVITIES
2021 2020
£ £
Net income for the year (as per Statement of Financial Activities) 84,620 33,973
ADJUSTMENTS FOR:
Depreciation charges 1,855 306
Dividends, interests and rents from investments (208) (125)
Decrease/(increase) in stocks 1,302 (4,550)
Decrease in debtors 10,346 639
Increase/(decrease) in creditors (46,223) 66,462
NET CASH PROVIDED BY OPERATING ACTIVITIES 51,692 96,705

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ERIC (EDUCATION AND RESOURCES FOR IMPROVING CHILDHOOD CONTINENCE) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

18. ANALYSIS OF CASH AND CASH EQUIVALENTS

Cash in hand
TOTAL CASH AND CASH EQUIVALENTS		 2021
£
283,210
283,210		 2020
£
234,862
234,862

19. ANALYSIS OF CHANGES IN NET DEBT

Cash at bank and in hand
Debt due within 1 year		 At 1 April
2020
£
234,862
-
234,862		 Cash flows
£
48,348
(15,000)
33,348		 At 31 March
2021
£
283,210
(15,000)
268,210

20. OPERATING LEASE COMMITMENTS

At 31 March 2021 the Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2021
£
1,835
-
1,835		 2020
£
17,336
1,175
18,511

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