The ChariLy Registraiion Nllmr is :_ l(M15171 BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Report and Accounts 31 March 2022 BGPERT Bath GP Education & Research Trust
BA'fH GENERAL PRACTICE EDUCATtON AND RKSEARCH TRUST Report and accounts for tbe year ended 31 March 2022 Conients ChrItY IOrntiOn Trust, Annual Re( St¥lemenl ofdireLlors' re¥XbThs11II•1¢l AILyJunl4nt's RttKTrrt St#t¢meni of Fln#neial Ailivlties Bulunce sheet Notes to the acc1%
BATH GETrEK4L PRACTICE EDUCA TION AND RESEARCH TRUST Trnstee5' Annual Report for the year ended 31 March 2022 The Tru5tr¢b prcsenl ¢h¢ir R¢IX and A¢¢ounL% the ended 31 March Jll2. Reference and administrative details The charity najne The legal nany ofthe CllY is:. BA1H GENERAL PRACITCE EDUCATtON AND RESEARCH TRUSr. Thc charity 1% known by il% opcraling nart. BCVPIRT. The chority's areas op¢raMon Uh ¢httri147blt reziflralio The chariiy is rc¥islered in England & Wale5 with Ihc Charily Conmiy%ion in Englawj & Wales (CCEWI with charity numb¢r IW5171. Thc chariiy does noi opcraie any Ov¢15 jurixliclions. 12Rttl $tm¢iure ol¢he eharlty Th¢ chariiy is conslsiuied a¥ an unincorFx)r•t¢d ch•riiy. byTrn41 Dc¢d. Th¢ gov¢rning do¢um¢ni of the choriiy 1% Ihc TnJ%l tk¢d cEthbli%hing the charity. There are no re%iriciion% in 8overning on the ymion of the Charity OT on its invemmeni wwcrs oiher than Iho%e imwTrNed by Charity taw. The Iru%tee% ale all Individ11%. Theprinciprl tsp¢ralinR t7ddre$s IJ... Dcpunmcnil. Woifwn BuJldin8 RUH Ejaih NHS Poundaiion Tnjsi. Comte Park Bath. BAI 3NG The Tni$i•e# IN offi¢• ihe the Trt4$ oppvoved weré... Richard Wharto Coleen Cdmpbell LDui%c Willcnck% Rcsigncd 4s Ini%EL and chaii 8ih Novcmber2021 Resign &% trusicc 9th 2021 Hclen King%ion Ni£ola% A5hl¢y 'icola Bebb Rts%ie Cain John Ward Appoini¢d 8th Nov¢mkn 2021 Apwin¢¢d chwr 8th Novcmber 2021 Th¢folltrwingperson$ $eredtts Tthmees ih¢yeoreNded 31 2022 :. The trustee5 who served as a trus*e Èn the rEnIng wete shown alK> thcrc no ¢h•ng¢% ID period b¢iween Ihc year end and the apwval D(the accthmt5.
BATH GENERAL PRArficE EDUCATION AND RLSEARCH TRUST Trustee5' Annual Report for the )'ear ended 31 March 2022 Objeets and activities of the eharity Thep4rywses &Aihe itsgoverniiit BGPERT w()rks" rvr Ihr wJvdrKcnJii vl'Luniinuing prvfcssiunul dcvel0pn¢ rhtough Thxlical education for CÉneraJ PraciilioneT%. GP Irasnee%. and 1]led GP siurrincluding PICe Nu%, io prOe the hi8kn. I level af¢ar¢ delivery 10 Iheir paiienL4. Ihrough upd4i¢N and k)x>w1¢41g¢ of ihe lait evi¢J¢nce guidancc fiK I[catE and pBiient cAre. and in disN¢minai¢ informalion anh)ng¥i Iht medi¢ul profession in Lhe Baih Hcalih Dislrith and el%ewhere lor such purrx)se." The Il¢tivifie$ relarfon th iknsepthTw$eJ theye47r Sintc rhc clu¥urL' vf uf Ihc RNHRD ai ihc'Nlincral H05piial' in thc ccntrc of Bath. and 5ubs¢queni tN>ve 10 a new purpo%e-built UMIl Lhe RUH Barh 5Lre. we have relOced xcordinBly. and now hav¢ offJ¢¢% in th¢ Woif41)n C.Lnire in Lhe RUH. &h¥ed wilh Iwo othtr chariiies. BGPERT providets aruund 40r4inlinuing edueiion evenl¥ yeat hclping GP% and OEhcr Iw]ih prof¢4%ional% 10 maintsin IhtirawJrentss and understandin8 0(curt¢hi tr¢nni •1 opuons, cnhance their referral prliCe and self-dwllrene%¥ uf ihcir prufes5ional prxtic¢. Thc program i5 buili TrmbcTh' learning ed5 &$ evidcKed by thle88 fe•Jbxk. eveni ev4Jualion. liai&on wilh Sker. cnn%uli4ni% und h¢r relevani pmfei%iona]K and Ihe 4ummarid ouicomes of appnLiyal%. FT¢qu¢nily devcloped in cullaknruiion Wilh uih¢r ¢du¢81ion•l FYovid¢r% lh¢ ¢vcnts ar¢delivered in u vurithy of fortnaL% intludin8 onlinc dclivery Vid wcbin8r5. ai ditT¢r¢ni iirr% of Ihc week. vcnucs around BGPERfs geographical paich. and dChI8n 10 eJK¢wraB¢ r¢flethive In addition 10 prDviding xctss 10 eopies 0(5ke¢S. BGPERT w&%'ii¢ poin1¥ nKmttrs' 10 oihcr educaiionoj and in(urmlOn rrsowce5. BCPERT aeiively liai%es wjth other EPO% and ed10Thl proYider%. and eniiiic4 relevAni Irj BGPERT'% purJx). c.g.. Iijcal Clinical Comtni%¥ionin8 Gmup¥. Communiiy EducaiiDn Kxovidcr NLYworks. oih¢r h¢Jlih i4re pruviJ¢15. e.g.. Sirona. BEMS u¢her feSsIOnS relevani 10 health aj well 1th8. e.8.. pol¢. alcotLoI and dru8 abuse liervice%. 5(ial eart. All of BGPERT'$ a1VIll¢S are quajiiy a55ur¢d Ihrwgh p¥niciwion in the 94)propriaie Severn School of Primary C¥r¢'% pmce%w. The main a¢tivi•e& ¥wd¢rffjl¢n d4yiNg iheye4r o JNrtherth¢ ¢hAn'SrpoSelV{phIIC benefit By helpillB lo eThsu GPS and of the prinwy W0[01re professionally up d&*llnd sclf.Aw8re about their pctiCe. BGPERTplay5 a signjfjcal tole enabling GPS io deliver the bc%E 1reainn1 and wc opiions for ihcir pdtienTS. This a]bD htlps ensure value lor on behr( ¢he tsHS. The iruyiees have hai rega to the Charily ComTniysion's Buidance on blIC beKfit in nwiagin8 the aciiviiies 0(Ihe charity.
BATH GENERAL PRACTICE EDUCATION AND RFSF.ARCH TRUST Trustees, Annual Report for the year ended 31 March 2022 The main aehievements and perform8nce of the charity during the year BGPERT'% achieVels wcr¢ os follo 57 hybrid m¢ding% 146 eve 7mm. 9 half day 7.Ixim. I ha]f dny F2FaNI I evening F2FI in 2021nn22 v£ 54 virtv ¢iing% in 2020r2021. W¢ averaged 20 one1¢¢4 during¢v¢ning live ¢v¢ni streaming. with hajf day z(M>m %¢%%ionN averaging 80 ottendces. this includes ihc vrs mceun8S. Aimin8 10 run on • break-t) basis. p]eaF notc thi4 financial year wa5 OTr again Iht Covid 19 Paknic. This tonlinued lo have an impaci on Ihe Chliriiy in r¢l8tion io ihe cha)l¢nge 10 coniinue io providc cducaimm cycnis and op]M)rtuniiies. partIcullY i 5wnsvr5hip. making up around ¥ third oftsur warking in¢onx. h&$ wlltind 10 be h•rd¢r io aiiwi than pre-pandcmi¢.' wv hmve hud ll p)rtfDlio nf hybrid ev¢nt%. wilh the Va maioriiydclivcrcd onlinc. small ream of scvcn havc conitnu¢d 10 baldnce their Tol¢ a¢ BGPERT with other role%. involved in way wilh ihc NHS on ihc fmnl line. Having Icarni io adapt and cvolve dunng ihc fir5L yero(Ihe pandtmie. year. we havc built on Ihii cxwencc. and cuniinuc iu tkI Lind reccive. f¢cdback from LO furthcr cvulvc. shape and Jmprovc itLC cduculiun wc dclivcr. Nu conccrns havc b¢cn raiKd ciitKr by wKmbcrs. or by our Truyrr¢s r runnin8 ofihc ¢horiiy and prvvi%ivn uf high Icvcl eduediive £wwrtuniiie%. We ¥rt now preparing i¢J live with Ihc pandcmic and wjapi 10 Ihi4. ad will draw (jn principl¢ praciic¢ of Ihis 4Dd th¢ wrvious ywio xllid¢ OPlimi5dion of our xcotsni& 5uhiiin4biliiy And aciivily PTufilc. Tlre diJJeT¢nce Éh• ¢hoiTty'5p¢rJorniaRc•durin% iheyrnrhu$ mod< ts ihe btnefviari¢s olihe ¢harity AN ouilined abnve. BGPERT h&s' hel ilh and health FKOfel0nals mainiain their profek%M)nal kn()wlL'dgc and %kill%. and prufes%ioMI s¢lfvaWltikn. complemthiin8 the thredu¢aliottal OPPDrtuniliÈi open lo GPS. c.g.. ()n-Iinc leyrniThg Jnd rcadin8. The dexr¢¢ lo which ihe ¢whiev¢m¢nts andperforndA¢¢ d¥riA% iheyeorhawe beoefiled wider swKIy Sociely. including the eCO>MY have benefilted fmm havin88n up thettfthr effttiive. prim care workforcc. Structure) governgnce and management of the charity Th¢ m¢ihodJ us¢dio r¢¢ryil ¢wd4ppoinl n¢w ini¥le¢s A% 4c1 out in ihL DcclaraElOll ofTrusi. ffmbu%hip of Truses 15 delined only in lerrrLS Dla mjniumum of lour perwns. Given the Tole ofihe Trust to VanCe ad prvtN>te conlinuithg nrdical educalion for GcneTal Praclilioners ill the Bath clinical area. tnember5hip h&s si>ughi io include [•18 GPS. their 5Clatt. traiiice5 elc fmm acrtxss the arta.
BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Ttee5, Annual Rert for the year ended 31 March 2022 Financial review The ¢harity'sfinonoolw5ilioR ihe endDfiheyeareRded31 Murch 2022 Th¢ financial w%ition olthe ¢hariiy ai 31 March 2022 and cotnparnivts forthc Prior as fully ddailed in the accoun1%. cun summari5td as followy... 2022 2021 Net IncornE 3.WJ3 797 Unrtsiricicd Rtv¢nye Funds availabk for the general purpo>u of the charity 108.764 104.861 Total Funds 108.764 11)4.861 Th¢ Iru41e¢% ¢onsid¢r lh¢ finaKial F¢rfl)rnw by th¢ (blY during th¢ 10 have ten saii5fiory. scifIC ehan8ty in fixtd ts5ers ttrr dclailed in Iht notts the tnI Poli¢i¢s ijii r¢5¢rv¢s BGPERT'% p4)li¢y. diwu¥s¢d annually 41 a nK¢ring of th¢ Mi¥S. i% io lh¢ rInIY on a brcak even bth&'iy wilh re%¢rvcs.%uffici¢ni Iv n¢1 11$ minimum vbligaiion> for app¥OAimaIy onc year. The b()ard of iru%ie¢% 14 sati$ftcd th¥ the charli5 in each fund 4re available and l¢qUa fulfil 11% obli8aiion in r¢%ttci ofth fund. DetAi15 of The Independent Examiner Di(>n¢ Hick hlember of Ehc ICAEW 107 Penn Hill Ro*J Bath BAI 3RU
BATH GENERAL PRACTICE EDUCA TION AND RESEARCH TRUST Trustees, Annual Report for the yvar eDded 31 March 2022 Statement of Trustees, ReSpO$1b11ities Th¢ ch3riiy's tnJst¢¢s ar¢ r¢srrfmsible (or the peparalitin ofthe acuwnis in with the tern of the CharitiL% AL'I 2011 and (he Charities IA¢caunis and Rcrths) Regu]ln5 2(M)8. Nuwiihslanding Ihe explicil rwuiTellxnl in Ihe exlanl ¥iaiuiory guIllIons.1hC Chariti¢4 IAc¢¢wnt% and Rewtsl Regulau05 21K>8. 10 ptEparc Ihc fin4ncial sldiemen In dCLUTddnce wilh ihe SORP ?WS. In view that the SORP 2(M>5 has been withdrnwn. Ihe Tru51ees deieTtnine iu inieTPTei Ihits rt%px)n%ibiliiy requiring ihetn to lollow currcm praciicc and prq)are the accoun a¢corYling 10 Ihe FRS IV2 SORP (slaknni of RecomnYnd¢d Pr¥iic¢ for Accouniing Rew>rting by Chariiie412V15. las amcnded by rkn. Bulleiin i$5ued in (kiobtr 2018 and 8ppliuble lo a]1 xcouniing peri1. beginning on or afier January 20191. InK' SORPI.. In particular. charity law requires Ihe Ttwiccs, if they prcparc on an XC15 ba515. ru prcpare f2nancial for each financial whieh 8ivc a In and fair view of thc %iaic ¢Jf affaiTh olthe charii) Js ¥i Ihe cnd of the Iinancidl year and ofihe surplus ordeficii of the charily. Jn pr¢wing those financial SEalern1& th¢ Tru¥w¢¥ ar¢ required - Iii prL'pare lh¢ ¢t)unt$ tn accoTdan¢¢ wilh United Kingdom &nerally Accepted Aecouniing Practice IUnid Ktng(k)m Accouniing SiJThJor¢J% 4nd applic&bl¢ 14wl. - ¥uilabl¢ ¥wunring polici¢5 an)ly Ihem consi%ienily. - make judgemenix and e%iimatr% thai are rmwablc and I1.. - PTCPdW Ihc findnLidl il¥lcrriii% Ihe goin8 concesn b&%is unl&K% it 1% inappropria to prc%un Ihar th¢ thariiy will coniinue in busines¥: Eale %vhcthcr appli¢ablr accouniing SId8$ And or rccomnKnded prneiiee have followed. hUbj 10 ny maKrial 4J¢p#nur¢s di¥loJ¢d and ¢AplwD¢(l in Ehe financial seMEn15- The Idw rc4uire5 thai the InJ51ets noi appmve Ihc taouni% unlck$ Ihcy arc %aii4fl Ihai thcy 8iv¢ a InK and fair vi¢w ufihc %lal¢ tsf affair% of the ¢h4riiy and of ih¢ orikfjcii of thc chariry for ihc )rar. Thc Tru%ie¢% are al%D r¢$y>nsible lor tnDinlainin6 adcquaLC Kcounling O[d5 whictL di%clow with IWOnab a¢¢uracy af any Ihc financial posjiion of the charity and whirh ar¢ suffirieni 10 5hDw explain Ihc chariiy'l Iranha¢iii)n% and cnable rhem ro cn%urc ihai financia] ¥Iaterrnis comply th gulatI[15 madc undcr the Chariiies Act 2011. They Brc u14() re.spon¥iblc for safcsuarding Ihc of ihc charity aj hen for taking rcasonablc steps for the preveniiun dnd deieeiion of fraud and her iTf¢8ulariiics. The TNNICCS arc al%0 rc%rrt)n.¥iblc thc conMi% olrhe Truslccs. rEtK)rt. and the stRtuiory rcsptmsibilily of Ihe Ind¢p¢ndeni Examintr in r¢laliOth 10 ihc Tru4l¢C% rcport limiied 14) examining th¢ r¢pvrt and en%uring ihBr. on the face of Ihc r¢port. Ih¢re ar¢ no mai¢rial ibKonsisrri¢s wilh th¢ figures di¥losed in the fin4na3] Slate[nts. Thi% rwrt w% approsrd by ihe b(• ofIrL on 9 Noyembcr 2022. J Ward Trubiee
BA TH C.ENERAL PRACTICE EDUCATION AND RESEARCH TRUST Report ofthe lthdtNdcnI F1CrI0 the Trustttsof Iheeharity the ih¢yctr endtd 31 March ?022 I retm io the Trusitts on my eXanatiOn of tht firJ11 of thvclwiiyon page% 7 16 fi tht cnd¢4131 March 2022 which have bcen p[td in aCt(th¢ with CThariues AL'I 2011 (Ihe Acii and With the Pin4ncial Rewning StLndkvd 102. {ÈrrcitiVt 141 J4nwary ?0161 adapKYi io ihe nea1 of unincwted anISli5. as t¥lL[led by FRS 102 SORP ISiJtctncDE of Re£omnnded Praciice f Accixmting arwj ReIng b> Chariliesl W15. {as 3mended by th¢ Ilullcli issued in Ociobtr 2018 ttnd pPLICI1t lu all EK¥i(NJ¥ iwnning [ler Isi January 20191. (rhe SORPI. p1iblishl by Ih¢' ChritY CotllllU5¥ion in EIla[Hi & Waks (CCEW). aryl uNkrbisYI¢a] eost eLvenlion and th¢ ary(xJnung po]i¢ies cl oui on page 9. Reswctlve r¢spwlblll1ie$4)r the Trwtee5 the ExamiDor attd th¢ ofthe report A% d¢tscriixd on gL 4. y(w. the ehariiy's TlIcc5. arc Te4x)nsible f(x preparaiion of th¢ fith4nLiuI SldiLvni¥ in dccnrdance wilh rhe ChariLie% ALE 2011 and all OEherarolicabl¢ IAW with Kin8d(Nh &ncr4lly Ac£ew Accouniing Prii¢e. applicabl¢ 10 %sNll¢r ¢nlilie4. ththj f(w being s1rIed Ehe fina•1 ¥Eaiements give a we and fair view. The Tru%iee4 considLY Lhtti the dlldil r¢qui¢c)Wml Df Se¢ii(M 14411) of the Chariues kn 2011 Itr AciTr d(¥ noT apply. Ihui IhLYe is no rt4u1r¢nnj in ihttG(WmlO8 thc rJUr8 •udir. As a CODxqxe, thTnJ4tea4 havc cltitrd Huvin8 saEisfJed myself thBt Ehe fiDaKial aT¢ re4uiYed alldid lepl wovisi(Y¢, or(herwist. on(t ar¢el$8ible f i¢ndeNt txaminolion. il is my rw%ibiliLy IQ... al examine Ehe fInarjaI SI¢1$ olth¢chariiy 145 ofthe Act: b) follow ik appli¢4bl¢ w(¢dw¢s in th.recti¥S 8ivth by th¢Churiiy c(1¥Y10n un(kr x¢iim 145IJXbl of Ihe Au. Basls of ind¢kKmd¢nt EAmlncr's SticmEllt and scoprof work undErtaken I rewrt in re¥FrtI ofmy¢x8Jwttai¢m of ¢haYily% finaei&l %lamEnts carr1edr urKkr s145 of lh¢ A¢1. In eanying Qui Iny examinaiion. I hove followed all the Dpplicabie yvcn by lh¢ Chariiy Ccé)mii55ion undei (tiOn 14.51.Sllbl irfihL' Aci %citing (l the duiics of innE ¢xanwner in wl¥iion kn ihe ¢oThJurlin8 indenden1 ex#min411. An ¢nd¢pendeni examinaiifjn inrludtr 4 rtview Trf Ihe arrtyjniing rttwd5 kw by iheLIwiLy ol the a¢£(rtLniin8 systemi eJwl(tyed by (he ¢huriiy und a fDmpuri5on (>f the financi] Frncnicd Wilh th)sc $. li ll150 in¢lth" cDnsideralii lif any unusual iiemi ttr in ihe finarKial $rule[lI. and ekin8 cxplsnari(S fr(>m yuu. &sTrus1trs. tonrcmins %uLh maiicrl. The purw)Y of th¢ ¢xuminalivD 15 10 Csrablish a5 laras 81b]e rhat I1 have been baLhE% tsfrharily Icgi¥ldiliYi Ihui. un lest bds1% ofevidenLe relevanr Eothe alr1$ discIu5ures mu(k. Ih¥' fInal] slu1nei$ coThply wjth ik SORP. The prcdre% undertoken do p¥¢wi(Ic 411 th¢ ¢vitht Ihul wvuld i ul1 in un audii. arvj infornution gllpplicd by Ihe Tru¥t¢e% in ihv¢wTht of lh¢ examinali1 15 wbJccd Loaudii tCSLsIKewuirieth armi wver 411 Ihe mJllets Ihal an udiior would conyidcr in arriving al an tyin1¢. The plannirtg cLuCi0( aTr audii 8lf%tryd ihE limid 8s5urBnce thai aTh illdeFendeni exuminaiion cun provide C(Ml%tgUL'ntly, I do exp55 Im Judit q)inIt ¥i¢w by ihe finanrial llarcnnis. and in particular. I txprc%N nii )pIn1( ti) wtrKihty Ihr fina71 51ulcnxnis ve a Irue aThJ lawview olthe aftair50(thc chariiy, nd my rw 1% li7£Ca to Ihe maiiet5 ger oui in ihE SI1 tlow. I planned pErflerf my exaa(MI so a5 10 5at15fy myself thai th (l>icthiYes oltht Indryxndl examina11( xhieved and before finalising the rerth lobEained wriutTh frtsm trrTr05TrX5 ofall maieria] marieTS. Indcpendent Exgminer'5 StatennI. Report and Opinio Subj1 ro the litDiialion5 uwl the S( ofmy wk as detsijcd al I have nryexaminaion.. and can confirn? tknt:. Thi% 1% a repirt iti rtr4Ct of th txatnlnabl r4wriL¥J oul un(kr 145 of ihe Aci and in With DiTraions given by the ch[1¢Y undu secti 145(5Xb) of the Aa which may bt appli<ablt.- dnd no material maEter5 haye cow£ iomy It11 ¢rMtrtclim with the examin giving ¢aus¢ be1¢t that in auy maknal Yt¥£t:. accountihg rtcthls w¢¢Do¢ k¢pt iu TE5cl of1 chyJity req1[ by with SecEiOrt 130 ufThc Charitie5 Acr 2011.. Lhe fInaclaI 51aieiiienE5 do with thosertcud5;
BA TH GENERAL PRACTICE EDUCA TION AYD RESEARCH TRUST Ehe fLnancial 51aEemenL5 do tKxconwly with the amjlicablc ttyuimnrs (%ffi¢tsin8 th¢ fomi aAl¢ThbÉl)f •wwnts $¢t olli in Ehe Chariiies (AcCniS and Re[5) Regulati(5 2(KB orhcT than any TryuircII acwunts a'tn]¢ and fairf view. which is a maitrr c(MJsidered as parto(an indctKthr exaThinlIA1. have not preparat igl xcordance with mci]Nxls aTrJ principles S in Plt5 102 50RP {SkenMi of R¢¢omnn(teJ Pra¢ii¢¢ f(* A¢¢ourtlittg ¥nd Rewxting bycharities) 2015. {&$ by ihe Bulletin issued in (knoi 2018 JJUJ applicable itrall ath(wniin8 ty'nhiTrg on (xaftsy Isi Janllary 2019}. (The SORPI. I have no Coern and have come acr055 nOher mailer5 in with the examiJw¢i(M lo which atlts¥liM Should L drown in thi% rerth in ordtr ioenable a proper undersianding of1 finalJI SlenniS io be rhLy1. 51gn¢d'.- ) L£ Dione Hicks. Indepthi EAamiTrEr Charterrd A¢c(wnlants 107 Pcnn Hill RId B¥ih BAI 3RU This r¢[ wa5 si8n¢d 9 Nov¢miv 2Q22
BATH C.ENERAL PRACTICE EDUCATION AND RESEARCH TKusf- statement of Financial Actlvitles for the year ended 31 Mareh 2022 Sidiem¢nt of Finon¢idl Activities Jor ih¢y¢artnd¢d 31 March 2022 c¥1 v¢r I1r¢sired C¥tl yer RE5trictrd CurreTrL year To1 d& PrIr Yer 22 2•12 12 21 Income & bndowmenls Irom: Chrlritable aciiviii¢s InV1nIS A2 A4 84,239 716 ¥4.041 716 fut1 Income 84.955 Jil¥ .xpendllure on: Churiibl¢ a¢iiviiies B2 81.052 81,052 84,411 fotal eXpEnlure ¥1,052 81.tsS2 84AI I Nel Income for the yeur 797 Nel Income after Iran5fers A.c 7¥7 Nti movemtnt lth funds 3.903 797 ReeoTrL'lllallon or runds:. hroulht fonwmrd lo4/ 104,U64 carried I1rd 108.764 10&764 The'SORP Ref Jndicaied al¥¢ 15 th rlws4ificwiM of iMe SM out in th¢ r(rtw] SORP d(rmEi. AS Tequired by paragraph 4.01) thf tht SORP. tht brwght forward and ¢arrial fonvaTd funds have bttn iht Bala¢ Shcth. A 5epoT4ie sleftl ofTotal Rtt08nIalTh5 4tsJ Lo$8¢S 1$ M reqyirtdas "$ in¢lth 1 recogni%ed gains and 1055e5. All prior yeaj lrnnWli4Ms were u•J¢sN*i¢d I¥. All a¢[111¢3 deri from ¢onDnuing Wi( The nolES attschL on pH%es 9 to 16 torni IntÈ%ral part of these Acrowits.
BATH GENERAL PRACTICE EDUCATIOTrI AND RLSEARCH TRUST- Balance Sheet at 31 March 2022 SORP NOTC Ref 2022 2021 Fixed 882 1.132 CurtEtht Debior4 B2 2,657 2,522 t 19.802 Ca4h ui bank and in hartd 127,478 current Sets 130.135 122,324 CredItO.. falliDR due within ytthr io ci (22.2531 (18.595} Nel current ssets 107.882 103,729 The t¢11 net ofthe charlly 108.764 11)4,8fi1 The li>tul nel of Ihe ch4rbty are luThled by ¢h¢ fynd5 of th¢ djgrilv, follows:. Roytrlrted fvnds UnrIrIe1ed FurK15 Unr¢%lTi¢l¢d R¢v¢nu¢ Fund$ 14 D3 108.764 104.861 108.764 104.861 DesSgn4led Fund4. TotRI charliy funds 108.764 lo461 Thc'SORP Ref indicatcd aknve is Ihc claRsifKalion of Balance ShL% iients sei out in th furn SORP dnnIs. As rcquircd by para8raph 4.fll of ihe SORP. the brou8hL fiThard awj carra fonvard fund5 alx)ve bave been agreed lo the The Tru%ree4 acknowledge rheir resn&1b1IlIlc8 fortomplyithg with the require[rtts of charity legi%lation with respea to accnuniing record% and the preparatii>n of accounLs. Th¢ charity 14 $ubiec¢ to ldePendent Examination underchaTity le875110M. and the ttw)rtof the Indcwiut Ew4rnincr 1% on page 6. The Tru5tee% are sali5fJed that. although the charity 15 not regi¢ed under the Cottwanies Acls. if il were so JrgislEd. il woukl b¢ eligiblc 10 pr¢par¢ a¢¢ounis in cordanc¢ wih lh¢ probisions in Part 15 ofih¢ Companics Ati 2(kn. applicable 10 Companies subicci 10 Sm1 ¢ompani¢s r¢wn. J Ward Tru8tee Approved by the board of trn4tee$ 9 Noveml)er2022 The Trot gttached on pages 9 to 16 forni an inlegral paTI orthese atcount
BA TH GENEIUL PRACTICE EDUCATION AND RESEARCH TRUST
Notes to the Aceounts for the year ended 31 Mareh 2(Q2
l Accounting policies
Policie5 reluling lo ihepmduclion ofthe occounts
Busls of preporatkn and ac¢ountbng ¢onventlon
The 4cci>uni% hv¢ bttn prepared the accnjalb un(kr Iht his1oric eosl convtniion. in accordance with
rinan¢ial R¢porling sl#J>d 102. (eff¢cii¥e I January ?0161 and'FRS 10? SORP ISi4lcmeni of Rec0mnded Practice for
Accouniing and Rep)rting by Charitie%) 2015, amend&l by the Bulleiin in (kn1rt¥ 2018 and applicablc iu all
uccouniing riOdS beginning on or altrr 151 Jgnuary 2019). (nK SORPI. published by ihe Clwily CuttUnis¥ion in England &
Wales ICCEWI. effectiv¢ January 2016., and in xcordan¢¢ with Jil appliubl¢ law in chariiy'% jurisdicliun vf rc¥i¥irJlivn.
excepi Ihai lh¢ chariiy h¥5" prep ihe financial 4iaitmtnis in c(wdance wilh (he fRS 102 SORP Israiemeni of
R¢'cL)mnrtded Praciice for Aecouiing and Rtportjn8 by Cluwiiiesl 2015. la5 bj Ihc Bullcijn i%sued in Ociokr
?018 dnd dpplicdblL' IV dll dcLuunEing wriixls IginnIng on orafier Isi January 20191. (The SORPI. In preference 10 Ihe
prcviou% SORP. thc SOIiP •(K>5. whi¢h has b¢¢n wirlmjrnwn. nwithS[3ding thc f¥1 ihe exnI ¥141011)ry regulaiiony. Ihe
chries IAccounES Rcw>n51 Rc£ulaLJons 2(KJ8 rclcr cxplicidy io thc SORP 2(K>5. This been doJ)¢ io accord with
eurrtni be pr&iice.
Golng Conetrn
LlndL'r 3.38 and io cvmply with 3.14. i(thert no unctnainli¢y aknui goin8 tont¢rn this Musf bc siaied. Under 3.39. if
Ihcre Htc unccr4iDiic% dclaili mu%1 8iv¢n. Enter xi he wromply
Su¥g¢%i¢d noThal i¢xi IwhiiKh may T4uir¢ nKMJifKion 10 T¢1 the ¢iuMar)..-
Th¢ ¢haritabl¢ xiiviit¢s ar¢ cDiir¢lyd¢F¢n(kDI on wiiinying grani lid and voluni•ry th)naiions as well ay irddina reveues.
A% a con4cquen¢c. Ihc going con¢¢rn b1$ is dynd¢ni lh¢ fuiurc now of Th uncettsin funding siredttLi. A¢coTdingly.
the Tru%ice% have ubiained fore¢4%1% and. after rrviewin8 ihc financial fVrE¢ foT future n{l% 10 31 March 2U21, Ihc
Truslcc¥ are 11rIed ih41. ai ihe of approving the finonciil Slalert1S. li is wropri#i¢ io ath)p¢ th¢ going concern hagih
in prcporin8 Ihc financial ¥idi¢rwi%. her th rlw rMi¢r%, th¢ TTu$ittA awafe of any m81erial uncertainiie4 about
the charity% abiliiy iu
BATH GENERAL PRACTICE EDUCA TION AND R&SEARCH TRUST Note% to the Aecounts for the )'ear eoded 31 Mareh 2022 Policie5 relating Io a5s¢Is. liab¥the5 andprovisions td0ther mttiien T•NKsblefix¢d8ss¢ts TangFible fixed a%%eis are nlsUred ai Iheir origi1)l cos1 valuc. or subsequeni revaluaiifft. ¢M if datrJ. as (kscrib aVe. Cost value Include% all co%is expended in bringins the &55tl inio ils inlcndcd wutking ci>ndilion. Depreciation ha5 becn prnvided at ihe folli>wng rale5 in order wrile off (he ali¢1cd re%idual value over Ihcii Cblitnaled uscful liveb. Fixture% fiiiing5 CotnpiiiL'r cquiptncnl Equipment 25 * rnlucing balanc¢ 25 % rcducing balancr Dtbturs Dcbior% are rr%r¢d at Ih¢ir r>V¢rable grrK)unl% ai balanc¢ shecl dt. FInancI] IA¥trnmnt5 Includln% ta5h ¥nd CNh hcld by Ihe chariiy 14 includ¢d ai Ihe arnounl aciually held ¢ounrcd ar ilK y¢ar¢nd. Bgnk balanc¢s. wh¢thcr in ¢r¢dii or ovcrLlr#wrt. are shown ai Ihe atNJuni.s pror)Y reconciled w thc bank Furtd ALCOlllltln% Unrc%iriclcd fundi avwlable for u5¢ •1 th¢ di5crdth olthe INsiets in furtheTrntt of the xeneral obittiives uf the chariiy. Therc dre no dc¥i8nated funds. Thcyc drc no Tc%lri¢icd fund%. There are no endowmeni (unds. 2 1.1gblli¢y ¢0 14x8tion Thi Tru.%li¥% c¢)n%id¢r Ihai Ihl chariiy Ihc iesis Ki in Parngraph I Sche(lul¢ 6 of Ihe FIan¥¢ Aci 2010 fcir UK Corwraiion iai purpos¢. A¢c¢)rdinBty. th¢ Cbariiy 1% n[la]lY ¢xcmpi (mm iaxaii()n ip r¢wi of inciinx (jr Cdpildl gain% r¢cciYL wiihin catcgDri¢4 cov¢rcd by chapr¢r 3 part I l of Ihe CoTW)rdiion Tax Act 201U or Seciion 236 of ihe Taxatinn or Chir¥7¥abl¥ Gthin A¥1 1992, 10 lh¢ exi¢nt Ihai 4uch income OT gain% arc applied exclu%iv¢ly on ihe 4wific chariLahlc ohjecis vf Ihe Lhiiriiy for no oih¢r purpi.N¢. Value Adthd TaA 15 rtcovcrable by ihe chariiy. and 14 ih¢r¢fore includul in Ihc Telcvani toslb jn Ihc StalenI ofFinanciaJ AciivillC5. 3 Wlndlng up or di&wluUon of the charity Ir upon winding up OT di5wlution of the chariry ihere remain any afteT Ihe 5alis(acliom of all debLi and liabilitie%. the DSScl¥ rCprenLed by the xcurtwlated fund shall tsan5fe4tsJ othttcharilabk IKWJY having similar objcct5 ID Ihe Lharily. 4 Signifiean¢e or r]rtala1 IstruMEnts to the charlty's p)slt5on There are no significani impli¢aiion5 of financial insuunMt¥ 10 the ¢hwi1$ posiiion. 5 Net surplu5 before tax the financial 3ear 2022 2021 The net surplu5 before lax in tr financial year 15 *ai¢d after ¢harging'.- Dcpre£ialion of owned fixed a55et5 250 No employe&% receivd lexcluding $10th costs) tn exctss Of£.[1x1 annum.
BA TH GENERAL PRAcficE EDUCA TION AND RESEARCH TRUST Notes to the Aceounts for the year ended 31 March 2022 6 Remunernlinn and payments to Trystecs and persons connected with them No Irusiee5 or person5 cunneefrd with Ihem rtteived aY rymunernion fTDrn the chariiy. or any relaied cniity. 7 Deferred income. Unrestricted and Designated funds CwrreNI Year R¢¢dwed Deterrod pfiDr le55 r¢J¢as¢ ai year end yeYs y24r Sundry il¢N¥ under £IIKK) 14.9201 7.450 7,45 Total 4.9?0 14.9?01 7.4511 2022 2021 ThL deferruls InclLtdd In credlior5 7.450 4.920 Priur Y¢or ()PEnlD¥ Deferr D¢f¢rr i yHr end from prltrr 1¢$5 r¢lt4s¢d lo yemr Sundry liers und¢r £l(KK) 4.920 14.9201 4,920 4.920 To¢al 4.92 (4.9201 4.920 4.920 2021 21J2U Thest drferrnls *re InChed crtdlto 4.920 1.180 8 Tanglhle tlxed wsets IAnd and Building5 Planl & Machinery mOr Vehl¢lL Totsl Cost At l April 2021 Addiiion% 13.3 13.J9(1 At 31 2022 13Jyo 13J91) Depre¢iatio Al l April 2021 Chargc for lh¢ year 12.258 12.258 250 At 31 March 2022 125U8 12,508 Net Immpk ¥a]ue At 31 March 2022 At 31 March 2021 1,132 1.132 12
BA TH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Notes to the Aeeounts for the y.ear ended 31 March 2022 9 Debtor5 2022 2021 Tradc d¢or5 2.(IlY 2.522 10 Creditors: amounts f811ing due witbin one year 2022 2021 Tra(k crediior5 6.q)8 7.895 7,450 5.415 8.260 4,920 Accn]aS% Defeed Income- Unr&rIcted & de%i8nated furKIs 22,25J 18,595 11 Incorne and Expenditure account 5ummry 21122 2025 At l Aprll 2021 Surplu% aftcr lax fur the year 104.861 3.9)3 104.064 797 At 31 Mar¢h 2022 Ilb8.764 l(b4.8fyl 12 No related party (ran£tIOnS Thcre We no relaied party transaciions durin8 ihe )tar. 13 P8rtlcular5 of how partkular fun<Ls are repToenied by a15 8nd Ilabilltle8 Ai 31 M8rnh 2022 RtStrfcl funds funds fund Funds Tansible Fixed AS15 Current Ale1¥ 882 130.135 122.253 882 130.135 122,2571 Cutreni Liabililie 108.7(4 lQll,764 At l ApTiI 2021 Re51rirt¢d Totsl nds Futtds Tangible F¢x¢d knei Cuntllt As%¢ts 1.132 1,132 122J24 118J951 122J24 Cunrni Liab*liiicb 1185951 lQ4061 13
BATH GENERAL PRACTICE EDUCA TION AND RESEARCH TRUST Notes to the Aecollnts for the year ended 31 March 2022 14 Change in to1 fund5 ovcr thc ycar as Show'n in Note 13 , analysed by individ1 thnds Ful$ brou%ht Moi"ernEDt i TrnDsfeTS fon•4rd frw in 2022 betwttth ill 2022 Funds carrled rDfw4rd t 2023 Set 15 SEE Note O UNreslricted an&desr¥nt7¢edlu... Unr¢%Irici Revenu¢ Funds 104A61 3.3 108,764 Total unrestrfi'ted dval%naled funtL¥ 3.WJ IU16,764 I'otAI ehkrbty fuhds I)66 J 3.4Y)3 IU8,764 15 An81>'sis of movemenls in fund$ over ¢ht year as showD ID Nole 14 Other Exwdliu Craln5 & MoY¢TryTrl 2022 2•21 2U22 2U22 Unrvslri¢Led RevtnuL' Fund 84.953 181.0521 84.955 181.0521 3,9113 16 The purposes for which ihe funds b'nresfricted Nd51K110edIdS.-. se funds •r¢ hcld thc TrMIngiIJbcI1veS ofihe chariiy. and iv ptvvide r¢Y¢rY¢ ft¥ fuiure acikviiieK and. Sub¢ lo charity jcgi51alion. ate free frotn all reslriclions on their use. Lnreiirickd Revenue Funds Designated Revenue Funds No such fvnd5' are held by ¢ht Charity. Restnctedfvnds... Re%tricled Revenue Funds No funds are helf by the Chatily. 17 Ultimate controlling party The rharily is under the contttbl of it5 legal 14
BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Detailed aly$1$ of In¢oJne and expenditure for the yer ended 31 March 2022 as required by the SORP 2015 This analysi5 is cla55sifwd by convenliom71 Aominaldescnplions ondnoi by oclivity. 18 from charitabk artivitits. Trading AcliFStits LutrEJbl ytxr Cvrr¢nl vyr Tothl Fwids Priyr Y¢ar To1 funds Fuknd$ Fujxlx Z023 20Z2 Z021 Prltmry pUrIe And an¢ll)w iradln8 Sub%cripiion% 08.645 62.015 Mcciing 4pOnA)rIlP A¢crcdilution und cour5c ftts 10.819 io.¥iy 9.2(M) 2.685 7.826 Sulisdoc Map i)f medicine Grani in¢ory I'Dtul Prlmary purptr* andllary Imdlnk 84.L19 84.2Jg 84,1141 19 TO1 InLy)me from charl¢¥ble 4dlvStlts crni Ye Unmlrlrtod Fut Cwrretti ye4r Total Funds Prknr Yl'ar Rtstrfcted Fu TtRI 20 2022 2021 Toial incoTrK from chariiable irading 84.239 4339 84.(Ml Total from charltsble actlvltks A2 84x19 84.239 84,041 20 1nvostmcNt Inton Lurreni YeAr UnreMr4rted FU15 yrxr kestrficrtd FuThly Cwrr¢nl yrwr Total F15 Prlor Year Tothl Fud 2022 2021 2022 2021 Bank Intere%t Receivabl¢ 716 716 1.167 Total invtstment incon A4 716 716 1,167
BATH GENERAL PRAcficE EDUCA TION ATr41) RESEARCH TRUST Detailed #nalysis of income #nd expenditure for the ytr endtd 31 March 2022 as required by the SORP 2015 21 Exp¢ndAture on <h4ritsbl¢ tiVitieS- Direei spendivg CuTrrnl yur Current year u1Cted RÈtte4 Fvr Fund5 cllt year Prlknr Ytat Tota] Funds 2022 2022 Co-ordinators fees Course expcnses GP forum cxpenscs HonoraTLum Sulisd(K exn$¢$ 38.IfA) 814 3&160 814 42375 712 7.750 717 7.750 717 8,050 Total dlreet spending B2a 47A41 47.441 51.iJ37 22 Exp¢ndi¢ure ch4ri¢Abl¢ a¢tiviltos. Charitsble trading urrnit yur Unrv&lrlM¢d rreTri year ReArJeted Fur#Js Cyrr¢thi y¢4r Tvt41 frund& PrliTrr YeAr 2021 2021 2021 Reall()caied from hupp)rt eosis 28.496 28,496 32224 Total charithblE it1% costs B2b 2¥.496 2R.496 .12.224 23 Support costs for charilable 8clivities C4Jrreni year utrICd Fulld5 Curr¢Di year Cllfftjbt ye4r Tot4J Fvnd5 Privr Ye¥t Totwl Funds 2022 2fjZZ 2021 Administralive overhead5 BIRD r¢DI £ind ovLrh¢dd4 Administrntion fe¢s Tclcphonc StatÉonery, printing und posthge Subscripiions IT co4ts Bookkeeping Siindry expenses InLlemnity and public lidbilily R¢ver5ed accru costs 12,625 12.661 222 12.625 14.632 12.9114 280 222 130 169 1.195 396 3.063 fA9 336 1,195 J96 1.080 3368 796 336 111001 649 336 Bank charge5 Dcprcciaiion & AmortEi0 an total 104 250 104 250 72 326 Supwbrt Costs before realloeation 32331 32231 32.224 16
BATH GENERAL PRACTECE EDUCATION AND RESEARCH TRUST Dclalled analy$ls of in¢om¢ and expendlture for the year ended 31 .Marcb 2022 gs required by the SORP 2015 lss supporteosts reouotatedio specifie oelivilies To churiiablc tradJn8 COSIS 128.4961 128,4961 13U24 The b&si% of ajlecaiion of cosis treNeen 1VilieS is thscrib¢d und¢r 8K¢ouniing )11¢1 AdmiRislrnhve overheads Th¢ ofHllotalion oftosts b¢iwe¢n aaiviiio% is dtsctilxd undtr%counttnK wJliciL¥ 24 Other Expenditure- CFovern8nce costs yt•r Cottrtyi ytAr Unr¢1 Re%irlded Wund5 Funds Currnrtt ytr Totsl Funds Prlbr Yt#r Total Funds 2022 2022 2022 2021 Indcpcndeni EAaminerf5 Ice5 1.380 iJ80 Totul CJovernan¢e wsts lJ80 1.150 25 Total Charliable expendlture trren1 ynr Curryrf Telr Currenl Yewr PrtTrr YeRr Totsi Futhd% TvtAI Funds FuThl4 2022 2022 2022 2021 Toial dirccl spending Toial charitable (rading eos Toial Govcrnancc c051S B2a 47.441 47WI 51.0.17 B2b B2e 28.496 iJ80 28,496 32,224 1.150 Total ¢harttable expendltu B2 81.052 81,(b52 84,411