The ChariLy Registraiion Nllm￿r 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 Ch￿rItY I￿Orn￿tiOn Trust￿￿, Annual Re￿( St¥lemenl ofdireLlors' re¥XbThs￿11II•1¢l AILyJunl4nt's RttKTrrt St#t¢meni of Fln#neial Ailivlties Bulunce sheet Notes to the acc￿￿1% BATH GETr*EK4L 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 C￿llY 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 $tm¢iure ol¢he eharlty Th¢ chariiy is conslsiuied a¥ an unincorFx)r•t¢d ch•riiy. byTrn41 Dc¢d. Th¢ gov¢rning do¢um¢ni of the choriiy 1% Ihc TnJ%l tk¢d cEthbli%hing the charity. There are no re%iriciion% in 8overning on the ymion of the Charity OT on its invemmeni wwcrs oiher than Iho%e imwTrNed by Charity taw. The Iru%tee% ale all Individ￿11%. Theprinciprl tsp¢ralinR t7ddre$s IJ... Dcpunmcnil. Woifwn BuJldin8 RUH Ejaih NHS Poundaiion Tnjsi. Comte Park Bath. BAI 3NG The Tni$i•e# IN offi¢• ihe the T*￿rt￿4$ 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$ $er*edtts Tthmees ih¢yeoreNded 31 2022 :. The trustee5 who served as a trus*e Èn the rE￿nIng wete shown alK>￿ thcrc no ¢h•ng¢% ID period b¢iween Ihc year end and the apwval D(the accthmt5. BATH GENERAL PRArficE EDUCATION AND RLSEARCH TRUST Trustee5' Annual Report for the )'ear ended 31 March 2022 Objeets and activities of the eharity Thep4rywses &Aihe itsgoverniiit BGPERT w()rks" rvr Ihr wJvdrKcn*Jii vl'Luniinuing prvfcssiunul dcvel0pn￿¢ rhtough Thxlical education for CÉneraJ PraciilioneT%. GP Irasnee%. and ￿1]led GP siurrincluding P￿ICe Nu￿%, io prO￿￿￿e the hi8kn. I level af¢ar¢ delivery 10 Iheir paiienL4. Ihrough upd4i¢N and k)x>w1¢41g¢ of ihe lait￿ evi¢J¢nce guidancc fiK I[cat￿￿￿E and pBiient cAre. and in disN¢minai¢ informalion anh)ng¥i Iht medi¢ul profession in Lhe Baih Hcalih Dislrith and el%ewhere lor such purrx)se." The Il¢tivifie$ relarfon th iknsepthTw$eJ theye47r Sintc rhc clu¥urL' vf uf Ihc RNHRD ai ihc'Nlincral H05piial' in thc ccntrc of Bath. and 5ubs¢queni tN>ve 10 a new purpo%e-built UMIl Lhe RUH Barh 5Lre. we have relOc￿ed xcordinBly. and now hav¢ offJ¢¢% in th¢ Woif41)n C.Lnire in Lhe RUH. &h¥ed wilh Iwo othtr chariiies. BGPERT providets aruund 40r4inlinuing edue*iion evenl¥ yeat hclping GP% and OEhcr Iw]ih prof¢4%ional% 10 maintsin IhtirawJrentss and understandin8 0(curt¢hi tr¢*n*ni •￿1 opuons, ￿ cnhance their referral pr￿liCe and self-dwllrene%¥ uf ihcir prufes5ional prxtic¢. Thc program￿￿ i5 buili Tr*mbcTh' learning ￿ed5 &$ evidcKed by thle88* fe•Jbxk. eveni ev4Jualion. liai&on wilh S￿￿ker￿. cnn%uli4ni% und ￿h¢r relevani pmfei%iona]K and Ihe 4ummari*d 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(5￿ke¢S. BGPERT w&%'ii¢ poin1¥ nKmttrs' 10 oihcr educaiionoj and in(urm￿lOn rrsowce5. BCPERT aeiively liai%es wjth other EPO% and ed￿￿10Th￿l 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 a￿j well ￿1th8. e.8.. pol￿¢. alcotLoI and dru8 abuse liervice%. 5(*ial eart. All of BGPERT'$ a￿1VIll¢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￿'S￿rpoSelV{￿￿p￿hIIC benefit By helpillB lo eThsu￿ GPS and of the prinwy W0￿[01re professionally up ￿ d&*llnd sclf.Aw8re about their p￿ctiCe. BGPERTplay5 a signjfjca￿l tole enabling GPS io deliver the bc%E 1reain￿n1 and wc opiions for ihcir pdtienTS. This a]bD htlps ensure value lor on beh￿r￿( ¢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'% achieVe￿￿￿ls 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 one￿1¢¢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. partIcul￿lY i 5wnsvr5hip. making up around ¥ third oftsur warking in¢onx. h&$ wlltin￿d 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 ye*ro(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. a￿d 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 FKOfe￿￿l0nals mainiain their profek%M)nal kn()wlL'dgc and %kill%. and prufes%ioMI s¢lfvaW*ltikn. 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. ff*mbu%hip of Trus*es 15 delined only in lerrrLS Dla mjniumum of lour perwns. Given the Tole ofihe Trust to ￿VanCe a￿d prvtN>te conlinuithg nrdical educalion for GcneTal Praclilioners ill the Bath clinical area. tnember5hip h&s si>ughi io include [￿￿•*1￿8 GPS. their *5￿Clatt￿. traiiice5 elc fmm acrtxss the arta. BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST T￿￿tee5, Annual Re￿rt 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¢ (b￿lY during th¢ 10 have t*en saii5f*iory. s￿cifIC ehan8ty in fixtd ts5ers ttrr dclailed in Iht notts ￿the ￿t￿nI 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¢ rI￿nIY on a brcak even bth&'iy wilh re%¢rvcs.%uffici¢ni Iv n￿¢1 11$ minimum vbligaiion> for app¥OAima￿Iy onc year. The b()ard of iru%ie¢% 14 sati$ftcd th¥ the charli￿5 in each fund 4re available and ￿l¢qUa￿ ￿ fulfil 11% obli8aiion in r¢%ttci oft￿h 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]￿l￿n5 2(M)8. Nuwiihslanding Ihe explicil rwuiTellxnl in Ihe exlanl ¥iaiuiory ￿guIllIons.1hC Chariti¢4 IAc¢¢wnt% and Rewtsl Regulau0￿5 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 (slakn￿ni of RecomnYnd¢d Pr¥iic¢ for Accouniing Rew>rting by Chariiie412V15. las amcnded by rkn. Bulleiin i$5ued in (kiobtr 2018 and 8ppliuble lo a]1 xcouniing peri￿1￿. beginning on or afier January 20191. InK' SORPI.. In particular. charity law requires Ihe Ttwiccs, if they prcparc on an XC￿￿15 ba515. ru prcpare f2nancial for each financial whieh 8ivc a In￿ and fair view of thc %iaic ¢Jf affaiTh olthe charii) Js ¥i Ihe cnd of the Iinancidl year and ofihe surplus ordeficii of the charily. Jn pr¢wing those financial SEaler￿n1& th¢ Tru¥w¢¥ ar¢ required - Iii prL'pare lh¢ ￿¢t)unt$ tn accoTdan¢¢ wilh United Kingdom &nerally Accepted Aecouniing Practice IUni*d 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 I￿1.. - PTCPdW Ihc findnLidl il¥lcrr*iii% 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 S￿Id8￿$ And or rccomnKnded prneiiee have followed. hUbj￿ 10 *ny maKrial 4J¢p#nur¢s di¥loJ¢d and ¢AplwD¢(l in Ehe financial s￿eMEn15- 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] ¥Iaterr￿nis comply ￿th ￿gulatI[1￿5 madc undcr the Chariiies Act 2011. They Brc u14() re.spon¥iblc for safcsuarding Ihc of ihc charity a￿j 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 ibKonsis*rri¢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 lthdt￿NdcnI F￿￿￿1￿CrI0 the Trustttsof Iheeharity the ih¢yctr endtd 31 March ?022 I retm io the Trusitts on my eXa￿natiOn of tht firJ￿1*1 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 ￿anIS￿li￿5. as t￿¥lL[led by FRS 102 SORP ISiJtctncDE of Re£omn￿nded Praciice f￿ Accixmting arwj Re￿Ing b> Chariliesl W15. {as 3mended by th¢ Ilullcli issued in Ociobtr 2018 ttnd ￿pPLICI￿1t lu all EK¥i(NJ¥ iwnning ￿￿[ler Isi January 20191. (rhe SORPI. p1iblish￿l by Ih¢' Ch￿ritY CotllllU5¥ion in EI￿la[Hi & Waks (CCEW). aryl uNkr￿￿bis￿YI¢a] eost eL*venlion 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 T￿lIcc5. arc Te4x)nsible f(x preparaiion of th¢ fith4nLiuI SldiLv*ni¥ in dccnrdance wilh rhe ChariLie% ALE 2011 and all OEherarolicabl¢ IAW ￿ with Kin8d(Nh &ncr4lly Ac£ew￿ Accouniing Pr*ii¢e. applicabl¢ 10 %sNll¢r ¢nlilie4. ththj f(w being s￿1￿rIed 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¢n￿nj in ihttG(WmlO8 thc r￿JUr￿￿8 •udir. As a CODxq*xe, thTnJ4tea4 havc cltitrd Huvin8 saEisfJed myself thBt Ehe fiDaKial aT¢ re4uiYed alldi￿d lepl wovisi(Y¢, or(*herwist. on(t ar¢el$8ible f￿ i￿¢￿ndeNt txaminolion. il is my rw%ibiliLy IQ... al examine Ehe fInar￿jaI SI￿¢￿￿1$ 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 EA*mlncr's St*icmEllt and scoprof work undErtaken I rewrt in re¥FrtI ofmy¢x8Jwttai¢m of ¢haYily% fina*ei&l %la*mEnts carr1ed￿r 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 i￿￿￿n￿nE ¢xanwner in wl¥iion kn ihe ¢oThJurlin8 inde￿nden1 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 $rule[￿lI. and *ekin8 cxplsnari(￿S fr(>m yuu. &sTrus1trs. tonrcmins %uLh maiicrl. The purw)Y of th¢ ¢xuminalivD 15 10 Csrablish a5 laras ￿81b]e rhat I1￿ have been b￿aLhE% tsfrharily Icgi¥ldiliYi Ihui. un lest bds1% ofevidenLe relevanr Eothe alr￿￿￿1$ discIu5ures mu(k. Ih¥' fIna￿l￿] slu1￿ne￿i$ coThply wjth ik SORP. The pr￿cd￿re% undertoken do p¥¢wi(Ic 411 th¢ ¢vith￿t Ihul wvuld i* ￿ul￿1 in un audii. arvj infornution gllpplicd by Ihe Tru¥t¢e% in ihv¢wTht of lh¢ examinali1￿ 15 wbJcc￿d Loaudii tCSLsIKewuirieth armi wver 411 Ihe mJllets Ihal an udiior would conyidcr in arriving al an tyin1¢￿. The plannirtg c￿LuCi0( aTr audii 8lf%try￿d ihE limi￿d 8s5urBnce thai aTh illdeFendeni exuminaiion cun provide C(Ml%tgUL'ntly, I do exp￿55 Im Judit q)inIt￿ ¥i¢w by ihe finanrial llarcn*nis. and in particular. I txprc%N nii )pIn1(￿ ti) wtrKihty Ihr fina￿7￿1 51ulcnxnis ￿ve a Irue aThJ lawview olthe aftair50(thc chariiy, *nd my rw 1% li￿7£Ca to Ihe maiiet5 ger oui in ihE SI￿￿￿1 t￿low. I planned pErf￿l￿erf my exa￿￿￿a￿(MI so a5 10 5at15fy myself thai th (l>icthiYes oltht Indryxnd￿l examina11(￿ xhieved and before finalising the rerth lobEained wriutTh frtsm trrTr05TrX5 ofall maieria] marieTS. Indcpendent Exgminer'5 Staten￿nI. Report and Opinio Subj￿1 ro the litDiialion5 uwl the S(￿ ofmy w￿k as detsijcd al￿ I have nryexaminaion.. and can confirn? tknt:. Thi% 1% a repirt iti rtr4￿Ct 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 applitul nel of Ihe ch4rbty are luThled by ¢h¢ fynd5 of th¢ djgrilv, ￿ follows:. Roytrlrted fvnds UnrI￿rIe1ed 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 lo4￿61 Thc'SORP Ref indicatcd aknve is Ihc claRsifKalion of Balance ShL*% iients sei out in th furn￿ SORP d￿￿n￿nIs. 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 res￿n&1b1IlIlc8 fortomplyithg with the require[￿rtts of charity legi%lation with respea to accnuniing record% and the preparatii>n of accounLs. Th¢ charity 14 $ubiec¢ to l￿dePendent Examination underchaTity le8751￿10M. and the ttw)rtof the Indcwiut Ew4rnincr 1% on page 6. The Tru5tee% are sali5fJed that. although the charity 15 not regi￿¢￿ed under the Cottwanies Acls. if il were so Jrgisl￿Ed. il woukl b¢ eligiblc 10 pr¢par¢ a¢¢ounis in *cordanc¢ wih lh¢ probisions in Part 15 ofih¢ Companics Ati 2(kn. applicable 10 Companies subicci 10 Sm￿1 ¢ompani¢s r¢wn*. J Ward Tru8tee Approved by the board of trn4tee$ 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% h*v¢ 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 Rec0mn￿￿ded Practice for Accouniing and Rep)rting by Charitie%) 2015, amend&l by the Bulleiin in (kn1*rt¥ 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)mn￿rtded Praciice for Aecou*iing and Rtportjn8 by Cluwiiiesl 2015. la5 bj Ihc Bullcijn i%sued in Ociokr ?018 dnd dpplicdblL' IV dll dcLuunEing wriixls I￿ginnIng on orafier Isi January 20191. (The SORPI. In preference 10 Ihe prcviou% SORP. thc SOIiP •(K>5. whi¢h has b¢¢n wirlmjrnwn. n￿withS[3￿ding thc f¥1 ihe ex￿nI ¥141011)ry regulaiiony. Ihe ch￿ries 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¢ nKMJifK*ion 10 T￿¢1 the ¢i￿uM￿ar￿￿)..- Th¢ ¢haritabl¢ xiiviit¢s ar¢ cDiir¢lyd¢F¢n(kDI on wiiinying grani lid and voluni•ry th)naiions as well ay irddina reve*ues. A% a con4cquen¢c. Ihc going con¢¢rn b￿1$ 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 ￿11￿rIed ih41. ai ihe of approving the finonciil Slalert￿￿1S. 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 n purch￿5 ihe righi io %ervice% or benefit4 1% Tcwgnised gs iDcoll￿ Irom charitable aciiYiiiL%. Policies relaling lo expendilure on goods ondservicesprovidedio the churity RtCOEnition of liabilittes expendilure A li#biliiy. #nd Ih¢ relaied exwdiiuye. É% recogniqcd when a l¢gal oreonMrucLiVC oblig*ion cxi515 as a result of d pa￿ eve￿i. and when ii 1% more lik¢ly than not that a tran%fer of ecnnomic will be requireLI irt %eiilemvni. and when ihe atnouni of the obligatii>n can be tneasured or reliablye￿itnaled. ti&bilitiets aribing (rom future Ivnding c(>mtwiwnts and ¢on51fucEiY¢ oblig￿1￿￿5. in¢luding pcrfoTtnance related grant%. where the titning or the artM)uni of Ihe fulute expendilute tequited to serrle the obligali0￿ atE uncertain. give rise 10 4 provision irt Ihtr accounts. which 15 Tcvicwcd at the a¢counEing ycar c￿. Tr provi5iOll is inctea5ed to reflea any ihue¥%eN Lll lsabililie and is decJEased by the utili5atjOD of any PTOVi5ion wtthin the peri(xL and teveJ5ed iFany provigion %% longcr Tcqul￿d. These tnoYetnen15 ate charged or credited EO the WEiYe fittKls al￿ activities ￿ which the provi5ioM ￿111¢￿. 10 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 t￿d0ther mttiien T•NKsblefix¢d8ss¢ts TangFible fixed a%%eis are n￿lsUred ai Iheir origi1)*l cos1 valuc. or subsequeni revaluaiifft. ¢M if d￿atr￿J. as (kscrib￿ a￿Ve. 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 a￿li¢1￿cd 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 d￿t. FInancI￿] IA¥trnm*nt5 Includln% ta5h ¥nd C*Nh 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 pro￿r)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 FI￿an¥¢ 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 Stale￿nI 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¥ rCpre￿nLed by the xcurtwlated fund shall tsan5fe4tsJ othttcharilabk IKWJY having similar objcct5 ID Ihe Lharily. 4 Signifiean¢e or r]rta￿la1 I￿struMEnts 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 a￿Y 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 ye*Ys 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 y*Hr end from prltrr 1¢$5 r¢lt4s¢d lo yemr Sundry liers￿ und¢r £l(KK) 4.920 14.9201 4,920 4.920 To¢al 4.92 (4.9201 4.920 4.920 2021 21J2U Thest drferrnls *re InCh￿ed crtdlto 4.920 1.180 8 Tanglhle tlxed wsets IAnd and Building5 Planl & Machinery mO￿r Vehl¢lL Totsl Cost At l April 2021 Addiiion% 13.3 13.J9(1 At 31 2022 13Jyo 13J91) Depre¢iatio Al l April 2021 Chargc for lh¢ year 12.258 12.258 250 At 31 March 2022 125U8 12,508 Net Immpk ¥a]ue At 31 March 2022 At 31 March 2021 1,132 1.132 12 BA TH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Notes to the Aeeounts for the y.ear ended 31 March 2022 9 Debtor5 2022 2021 Tradc d¢￿or5 2.(IlY 2.522 10 Creditors: amounts f811ing due witbin one year 2022 2021 Tra(k crediior5 6.q)8 7.895 7,450 5.415 8.260 4,920 Accn]aS% Defe￿ed Income- Unr&￿rIcted & de%i8nated furKIs 22,25J 18,595 11 Incorne and Expenditure account 5umm*ry 21122 2025 At l Aprll 2021 Surplu% aftcr lax fur the year 104.861 3.9)3 104.064 797 At 31 Mar¢h 2022 Ilb8.764 l(b4.8fyl 12 No related party (ran￿£tIOnS Thcre We￿ no relaied party transaciions durin8 ihe )tar. 13 P8rtlcular5 of how partkular fun'sis of movemenls in fund$ 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 ￿Nd￿￿51K110*edI￿￿dS.-. se funds •r¢ hcld thc TrMIngi￿IJb￿cI1veS 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 a￿ly$1$ of In¢oJne and expenditure for the ye*r 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 vy*r Tothl Fwids Priyr Y¢ar To￿1 funds Fuknd$ Fujxlx Z023 20Z2 Z021 Prltmry pUrI￿e And an¢ll)w iradln8 Sub%cripiion% 08.645 62.015 Mcciing 4pOn￿A)rI￿lP 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 c￿rni Ye Unmlrlrtod Fut Cwrretti ye4r Total Funds Prknr Yl'ar Rtstrfcted Fu T￿tRI 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 FU￿15 yrxr kestrficrtd FuThly Cwrr¢nl yrwr Total F￿￿15 Prlor Year Tothl Fu￿d 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 yt*r endtd 31 March 2022 as required by the SORP 2015 21 Exp¢ndAture on