Th¢ Thariry RCstraTiOn Number is :_ I5171 BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Report and Accounts 31 March 2023 BGPERT Bath GP Education & Research Trust
BATH GENERAL PRACTICE EDUCATION AND RKSEARCH TRusr Report and accounts for the vear ended 31 March 2023 Contents Charity information Trn%tee5' Athnual Rewbrt Statement ofdlreclors. reSpOlbIlItIeS Inderthdent Accountsnt's Report Statement of nanCIal Actlvltles Bg14nct $he¢t Notos to the o¢¢ountB 10
BATH GENERAL PRAcficE EDUCATION AND RESEARCH TRUST Tru5tees' Annual Report for the year ended 31 March 2013 The Tru5Lees PTe&ent their Rep(Kt and Accnts f( the Itar e[ 31 March 2023. Reference and administrative details The The le8al nattt ofihe charity is:. BATH GENERAL PRAalCE EDUCAIION AND RESEARCH TRUST. The ¢h8ri1y is a]$0 known by I 0]rtg nan. BGPERT. The charity's 4V¢aS op¢rathon and UK Charit1¢ rryi51rnlio Ihe charity is TegL'Steted in England & Walu th thE ChaTity COMMI0 in FSland & Wal45 ICCEW) wilh chariry number 1005171. The charity drw owai¢ in w)y over jurisdiciions. Lxdlstruclwe olrfhe The chariLy LS constiiut¢d as an nincory)rn1J ¢hwi¢y. ¢StabliShl by Detyj. Thc govcrning docUwnt of Ihe chariiy is the Trust Deed esthblishin8 the chan'ty. There are no rE51Ticiions in Ihe 8overningdLKumenrs on the operaLion of the ChgriLy or on inv¢s¢tKn¢ powers oiher than Iho5e imposed by Chariiy tAW. The Irustees are Indidu815. Theprth¢lprtl oddr¢ss ts... D¢partTnrnil. Wolf¥on Build¥ng RUH Bath NHS Foundation Trn51, Corth Park Baih. BAI 3NQ Th¢ Tnu¢¢¢s th offl¢¢ on th¢ d¢ ihe rtPOrf wrov¢d wer•.'. John Ward Ro%ic CHin IxJui8e Willcocks Helen Kings¢on Ni¢olas A.8hl¢y Nicola Bebb Annc IAshford Paer Phillips Thefollowin8persoii$ Served Trwlees iknytsr¢ryd¢d31 Mqrch 2023 .. The tru5tccs who scrved as a tnJse in the reponin8 pu1j wtre &$ shown abo¥< TC no chan8es in ihe period b¢twccn the Ye*rej and the atoroval of Ihe e0LI.
BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Trustees, Annual Report for the year ended 31 March 2023 Objeets and aetiviti£s of the charlty Th¢pi¢rposes ofihe charW as Srtoul in itsgop¢nJin£ d•¢¥me BGPERT works" . for thc &]vanc¢rtMI of coTrtinuirLg profak%ional developy11 thTough trKdical education for Gen¢Tal FralI10ney& GP trainee5, 1]¢0 GP staff including PMii¢¢ NuTses. 10 promoie Ihc highe51 level of care delivery to IheiT Patients. through Uja and knowledge of the law¢ evidence and guidance for utatrnent and pètieni care. and to d1Minate inf(rnion anM>ngsi ihe r[dI profession in the Hea]th Distria and e]5ewhere for such pllrpos¢." Th 4ClivleS ulertaken in Tel10 ts thoSepUoj¢S d11¥ iheyear SitK¢ th¢ ¢losure of of the RNHRD * the'mineral Hcwitsl. in the ttntre of Bath. and sub5ts4uen¢ move io a new purw)se-buili urti¢ ai the RUH Bath iie, h£ le18tl 1¢din81y. 2nd have offic¢s in the Wolfsoo Centsr in the RUH, %hared w¢h two other charilies. BGPF.RT provid&s amund 40 conlinuing education evenLS exh ye4r klping GPS and ¢)iheT hc4lth profL55ional% ro maintain Th¢LT awareneu and Ur$I)jing of curreni Twtmeni and cayc qMiort%, 10 enhance iheir referral PTa¢iiee And 8¢lf.awar¢ne&8 ofth¢ir pwfessionaj p1¢¢. The pro8r8mme is built upon m¢mFrn' learning n1s &8e¥i(knth1 by del¢8ate fe£dba¢k. c11 ¢vaJuion. lialAon wilh 8k¢[s. consulianix at)d Dih¢r 1¢( prof¢%8ional%, 8ThJ Ihe summojifed Ouon5 of appraisals. Frequently dcvcloKKd in ¢o11oborniioTr Wilh (hereducatitsno1 ProderS Ihe events 8Te delivered in # variciy of formals includin8 onltnc delivery vio wehinats. ai different lim&% of the ai venues arouNI BGPF.Rf$ 8eographic41 patch. arhd dl¥Ded 10 ¢n¢ourth8e refialw£ prn¢uee. In addition to providin8 accc$$ to ¢opi¢s of SF¢•kers' Ff8aJWiOnS the BGPERT weti points ftKmben to other eduuiionaj And iDfomMiion resou¢& BGPF.RT actively liais&$ with oiher F.PO% and tl1•nal Providern, and thiiiies relevani 10 BGPERT'S purp08e. e.8., loc&1 Clinical Commissioning Groups. ComTnunÈiy Educ41ion PTovideT Nawork5. her healih care prowd¢TS. e.8.. Slrtsna, BEMS aThJ other proftssions relevant TO he41th and well lng. e.g.. wlic4 cOhOl and drug abuse Serwces, ¢ial fft. l of BGPERT'S a1711¢$ quajily as1 thmu8h l¥t p•rtiOWion in the apptopii• kvem School ofPrimY .&re'% pr(Ku%¥e%. The main acli¥ities during iheywthfurtherthe ¢+lortty'¥pwpos¢for th¢publi¢ b¢N¢fv By lping io ¢nsuTV CrPs and othcT ryfTnbcr8 of thc priTnary care workforc¢ UTC profelOnallY up io date and self-awzre 8boui their pr8Cli, IIGPLIiT 8 iignific8ni ml¢ ih ¢nahlin8 G14 to d¢liv¢r th¢ be51 IT¢Trn1 and carc opiions f( their palients. This help8 ensllT¢ value for nN)ney on of NHS. The tru%lccs have had TeBard to the Charity Commi&8ion'$ 8uidance on public trri1 in managing the xtiVi¢i¢8 of the harity.
BATH GENERAL PRAcfIcE EDUCATION AND RFSEARCH TRUST Trnstees, Annua] Report for the year ended 31 March 2023 The main achievements and perforn)ance of the charity during the year BGPERT$ main achkevetmits ¢re s follows. 37 hybrid ttKctings {17 fxe io face and 20 TAY)n%} in 22212023. AiTning to run on a bTe4k-even btsi5. De]i¥erin8 the above prngram in &ceffeIve manner. keepin8 nknhip feeffj unch8nryt since 2012. through effeeiive co$i-t)W28ement and a su¢£essfvl 8tA)nsorship appli10 progr Thi$ financiaj yw Saw us comin8 Qljt of Ihe of thc Covid 19 pandemic. (hjr xtiWLie5 and proviqion of ¢du110n evenis have shard and evolved over the l&si couple ofye4TS. wilh a hybrid mthl of delivery adopied. through online and face-trpfatr eveTrts. This allowed nexibiliiy. vari&y, ar¥J convenience for or8ani8ers. speakers 8nd d¢l¢gai&m¢mb¢rs. M¢mb¢rship lev¢l$ and ThWit18 $p)nsor support have he•ithi¢r thaD lasr yur. prowding more incuTne and finan¢iaJ security. FeJba¢k from mbets mnain$ wholly posiliv< and we have usetl thi%. alongside review of irends, upjates And relevani publi¢aiioii$ to continually ¢ and refine wr pro8rnmme io ensure delivery of Televant and up to date education for OUT rwthrs. No ¢on<grns have rnised either by m¢Mr%. or hy our TnLSte¢s re ih¢ runnirt8 of ihe ¢hariiy And provision ofhi8h quaiiiy educ10 oprM)rtunili¢s. We will Continue io dT#W on experience I1 feedbk 10 8uide OPLSatiOTr of thjr accouThL8, fin8nci81 suMainabiliLy and actilY profil¢. The diff¢r¢rt¢¢ the ¢hority $p¢rfornaM¢¢duriMg Ih¢y¢or kns Mdd¢ to Ihe beN¢Jlclorl¢sollh¢ ¢haAty A% ouilined obov¢, BGPERT helped its Mbern and otlr Wih professionals mainrnit) their prof10nl knuwled8e and skills. and profession s¢lf.awaterw. compl¢ff¢nLin8 ihe other CationAl opwJrtuniti¢s open ¢0 GPS. e.g.. on-line learning and readin8. The de¥re¢ io whi¢h the a¢hi¢vem¢nts aMdp¢rfornw•¢4 dwthg th¢y¢4r haven¢ed widerso¢ie Society. in¢ludin8 the txonomy hm benefittuj fn)m having up dat< atyj thefore KJre etyettive, primiry cole workforce. Struetureg governance and management of the eharity rh¢ methods 11s¢dts r¢¢Th aNdappol n¢w chorily A% 8CI Out in Ihc Dccl8ration of Ttusl. rtmr%bip of TnJsiw% is defined only in tem of a miniumm of four pcrsons. Given Ihe role of Ihe Tw$¢ to advatKe and pwmote continuing medical th¢ation forGera1 Praciiiioncrs in ihe Bath clinicBI &re4, Tr[5h1p h&% 50ughi to includc Pls1n8 GPS. their lat¢s. trairKes eic from rn the area. Financial review The charity'sfiftumcialpoiilion ¢he endoJiheyeereNded3J March 2023 The r1n8nci position ofihe charily ai 11 March 2023 and ¢ompMiv¢s frK th¢ priorty1. mrc fully detailed in the accounts. can be summarised ss follows:. 21122 Net income 7.1Y)I 3.904 Unrestrictcd Revenue Funds avatlable forthe general purw>5C5 ofihe chariiy 115,836 108,765 Tol41 Fund¥ 115.856 108,765
BATH GENERAL PRAcficE EDUCATION AND RKSEARCH TRUST Trustee5' Annual Report for the year ended 31 March 2023 Flndnctdlreview oltheposilitsn al rfje r¢porfiRg dale, 31 2033 Thc trusm considcr thE financial rKrfornwKc by the chariry during year w have sar15f0ry. splfIC changes in fixed 5¢1$ detail ith the rKrt¢$ 10 the x¢(pJnts. Polici¢5 011 reJerves BGPERT'¥ w)licy. disaLssfyI annuajly # a of the tnw¢¢s. is LO njn the chariiy on a break ev¢n blsis with r¢s¢rves wtriciet)I tvet its minimum obli8ations for appmximly one JY4r. Avalloblllty dnd ddéquaey oJerteh The trt)ard of is 1]Sfi th the cbariiys asw in exh fvnd available and qua io thlfil ILS obligations in respeci of each fund. Details of The IndependeDt Exarnlner Dione Ili¢ks Member of Ihe ICAF,W 107 P¢nn Hill Rogd Llath BAI 3RU Statement of Trustees, Responslbllliles The charity's trus ate rwonsible for the prepgmion ofthe in eordatKe wilh the of the Charities Aci 20118nd ihe Chariiies (Accounts and Rep)nsl Regu181ions 2(X)8. NolwthsndinB the explicit rwuiTemeni in the exwii siaiuiory regulaiiotL5.Ihe Chariiies IAccoutLts ar Reports} Rcgulaiion5 2(M)8. 10 prtPaTe the financial swmJt5 in accordance with Ihe SORP 2fy)S. in view of it fxi the SORP 2(3 hjs be) witlKiTawD, the Th1%¢. dc¢cTTnined 10 iDtCTprei rhi5 re5wn5ibilily Tryuiring thcm ¢0 follow o]¥y¢ni be pr1¢¢ and PTcpaTC thc accounis according lo the FIIS 102 SORP ISthiennl of RecomnJMltyJ P1¢¢ for A¢¢wniin8 and Rcporting by Charitic81 2015. las a[1ded by IhL Bullcun issued in (X1ober 2018 aTKI applithle w all xcoun¢ing period5 kginning on or aA¥r Isi J&nuaTy 20191. (The SORPI,- In paniculaT. charity law requiTes ihe Thstee5, ifihey prepaTE 0ts on 8ral$ basi5, 10 PTepaTe financial $talcnnL% for ¢o¢h fin•r)¢ial )tar whi¢h give o ond fair view of the stai¢ of affairs of the chorily at ihe end of the rinancial yeAr rtnd of the sury)lus or d¢fi¢ii of the chiiy. In wirin8 those fin8tKi81 st8tet)Mt$ the Tn]Mtts are Tequiral 10 :. . to pware the in acc¢)rdanc¢ wth United Kingdom (kwajly Accept&J A¢¢ouniing Pra¢tiit (Unld Kingdom Accounting StaTwJards and applithlc lawl. - select 5uiiable accouniing policies and apply them eonsisiendy: - make Judgents and emimaies are re&%onable and prndeni: - prepare the finanthal sthiel¢S on ihe 80inE eoncern bL8is unles8 it is inappmpriatr to puTne that the charity will continue in I51 s(aie whether applicable accouthting 5tandard5 a[ stat¢nts of OmJTMdcd pracrice have followed. subject 10 any nmerial parturts disc108•J and explainèj in the financial staten*tkts:
BATH GENERAL PRACTICE EDUCATtON AND RESEARCH TRUST Trustees. Annual Report for the year ended 31 March 2023 The law requires that the trUSS musi not approve the accounts uthless Ihey are Saiisfied th they give • trlle ond fair view of ihe state of affaits of tht charity ayxl ofthe sU]uS OT deficii ofthe charity for the yeaT. The Trjstees are also responsible for maintsining lequate thIn11n8 reeords whieh disclose wilh reanable accuracy ai any lin Ihe financia] [SitiOn of ¢h¢ charity and which are sufficieni 10 show and explain Ihe chariiy's ansac[lOn5 and enable ihem io enwre thai the flnancial 5weJrnis comply with regul10$ under the Chariiics Aci 2011. They are aJ50 rE5p)nsibl¢ for safeguarding the 4s5cts of the charity aThJ heKe for takin8 Tr45onablc 5W5 for the prevention and detrciion of frdud and iTrcBulariiies. Th¢ Trust8 olso redSP)n%ibl¢ for the conthnts ofihc Twiw, re1. aNI the swuiory ffwnsibiliry of the Indep¢nd¢nt Exajyuncr in r¢laiion to Ihc Trnstets. tW)rt is limitd to examinin8 the report and ensuring that. on the face ofihe report. there ue no maieriai inconsisnci&s wth the fJRures discloj in ih¢ fmants $¢an%nts. Thi5 Tew>rt w approved by the board of on 9 NoveTr*¢r 2023. J Ward Tru$ie¢
BA TH GENERAL PRAcficE EDUCATION AND RLSEARCH TRUST Report ofthe kndepettdtnt Examkntr to theTrSIs ofthe charity on the aecowits for theyear ended 31 March 2011 I r 10 IheTrusitt8 on my examinati Of rirncial Sents d the chgrity on pages 8 w 17 forthe ended 31 MCh 2023 which have iwj PTepored in accth with thEC7wiiics Act 2011 (the Acll and with thE Financial Rewtinx Siand9rd 102. Icfftclivc Is¢ January 20161 LO I¢1 thc ¢S (rfunincwted (Yganisau(M5, Jwiified by FRS 102 SORP (Slaler( of Recomnwnded Practic¢ for A¢couniing and Rerthing by ChatJty¢sl 2015. 185 amended by the Bulletin issued in October 2018 and a4)pl¢¢able to all accwDtsTh8 nLing on ar IsLJanuary 20191. (rh¢ SORP), publi5hcd by th¢ Charily Commi$sic4) in fthgjand & Waks ICCF.Wl, and under the hIClI cost ¥¢IlSon and aceouniing policies sei OJI on page 10. RupKtlve reSbIlItIeS ol the Trustvs the lttdeptndthi Ex#thlntr abd the oftht rtp¢)rt Ai d4%ribcd on pagc 4, yw. the chtrity'sTrustees.aTe rt4xm8ible fu clthe financial in adance with the Chanlie8 A¢1 2011 ind 811 (Ahtt 8pplicable18w and with United Kingdom Genen]ly Acceyed A¢nUn8 Practice, licable LO 5ttdlct tllLLlies. and for bein8 sar1sf that the fina181 8i¥e a and fait ew. The Trulteets con%ideT thai the audit Twuirenxni rffj 144(1} of thc ChBriiits Act 2011 lth Act) dtt6 noi apply. and thai th¢re 1$ no r¢quiremeni tn the Go¥emin8 ftr ¢dClin8 ofan 8udir. As a ¢llen have elected tha¢ Ibe fina1] SW¢TWU be subj¢ to ex•thiMii¢M. Havin8 saiisfied myself that ¢he fir01 are no¢ rcquired bc un¢kr any legal provisir. w rAherwise, and Bre e]igible for indeF¢ndeni examina11. it is my Te4wibiliiy io'.- al examine Ihe financi 81alt4)Xn Of chan'iy und&- tiOn 145 dthe Aa: bl follow the applicable ryrKedvres in the D110S givem by thechuiiy CC14$1c undetsxthN 145151(bl of the Aci. B1$ of IndepeDdeni Ey•mlnEf'5 S¢•temeDi rfwork undertyk¢ l Yetxrt in respeci of my examinati of the charity's finarrial litts carried s141 of the A¢1. In urryTm8 my tttion. I have followed xll Ehe ppli¢abl¢ DiTttliO 8iVh by El ChkniyCommr$Eon undtr Sli0n 145111(bl ol Ihe A¢1 $#iing ou¢ Ihe duli¢s of indEFthnl ex4miner in rel10 10 th¢¢mdl1ng0f th indEFeJKleni exaTnin8¢i¢. An indcpendeni examina¢ion include5 a Teview of Ihe accounitn8 Te¢crth kty by the chariiy and c4 the acCnting Systems employgj by the ¢h&rily ind a compari4<m of the financial st¥ieftnis wesentsj with those li 8150 includts consideraiion of any unuyual it¢ms (K di5rlosures In th¢ finanri•l 5txt¢nnts. and seeking explinorions jy. as ron¢ernins 5uth maiicr&. T purFKX of Ihc ciamination 15 10 establish as f a5 twiblc thai have bccn Dobruch¢5 of charsiy le8islaiion and thai. on tes1 basis ofevidw ley•t awKwnis 4TrJdixlc•Jr¢s the sW¢Wts c(wly with the SORP. The procedures undertsken do wovth all the eviden(t thai would be r4uiT•J in an audil. lThfthmiUll supplid by the Trustte8 in the of the exInatI17 i$ $ubie£bJ to audit Sts ryth4Uirits and n(Arovcr all thc tn&t¢cr5 thal In audJi(K Wld con%idcr In #rriving at an q)iniM. Tr plknhing and L¥Mhdw of art LKlir 8($ beyond the limitsj aswrance Ihai an ind¢p¢nd¢ni examinaiiun can w¥ide Consequcnily. I do not express audil qJIrti on view 8iven by the fiftantial stalunthis. Ind in pmicyl•r, I cxprus no Op11 lo whcihu Ehc finllnaal slye a m]e VKW rfthe affatry of th¢ thwiry, and my TW 1$ limid Ihe mdier% set out in tt %talennt below. I plannLyJ and my examinatiixi so&8 tOBAlisfy myself that th¢ rtjttti¥e4 of the ihdwdcni cuminati4)n 4rc hley And before fIlis)sthe rttKKt l obthined wriittrt wur•Tr¢¢s fTtyn ¢IETnlSt of ma¢Th. IndEident Exllminer's Report OpiDIo Subj¢ci w thc limi¢aiions up)n thc sc(pilmy wirk as daail)J I havecLryietsJ my examina.. 8rtd can cortfim) This its a rerth in rtsrttt of an ¢Xamin¥l ¢arrieJ 145 rfihe Aci in xeordance with Dut¢li()ns given by the Charity Cotnmtk%ioTr un¢kr seaiw 14.Y5llbl ofthc Aa which m8y be awli¢4ble: and Ihai no Talal rnallets have coThE to myattention in with the uaTnin4irn giving me cause 10 klievc thal in any Jnatetjal rLsryt.'. accouDtin8 reethds wtte kw ID reAt d the C1ty Trquired by with secu. IK) rfThe aJarititt% Act 2011: r¢nanual statements do nc4 wth
BATH GENERAL PRACTICE EDUCATION AND RFSEARCH TRUST the financiB] slaicnThis do cthwly with a[vIle NUiTEntscTr]Trgthef(Th and c(rfJieni of ?nts S out in the Chariiies (Accwnts and Rerthsl Regulaiio]Ls 2m8 (MhEf th3n any TequiremenL that the accwnts Vea.Ue and fairf view. which is Nt a mailer tonsiderd part ofln iwcnt examiDatim: have nat been epred in accwtance with th t7hods and princtple5 sel aji in the FR8 102 SORP {sts[at of Re¢ommcnded Pra¢iic¢ foT Accounljii8 aj RetthiTr8 by CThariiiesl 2015. las arkxnded by the Bulldin in Otwkr 2018 and aA)licblt toall acwintills Frrri¢Jts bc8Jnnin8im or aftcf 1st janu 20191. (Tr SORP). I h&Y¢ no concerns and have come LT(tss mailer5 in conned1r with wh'th tentiots should be drawn in this rewKt in rxdtr iowbl¢ &EYwundu51anding ofthc financial to beTethJ. se... D L£ Dione Hicks. IndeFendent ExamiN¥ Chartered ACCjnI1D¢s 107 PEnn Hjll Roxd BAth BAI 3RU This rcpLKt was signed rffi 9 Novetth 2023
BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST- Statement of Finaneial A¢tiYities for the year ended 31 March 2023 Statemenl of FinancialAcÉivitifsfor theyear ended 31 March 2023 SORP CuryeTrtyur Currtni y¢4r Totsi Prior Year FUTr Finds 2023 Income & Endowmtnts from: ch1&ble acti]CleS Inwesiments A2 A4 I(AS.191 964 106,191 84.239 716 Total Intrthe I,155 107.155 84.955 FApethdlttsrt oth: ChAnt8bie aelivlileg B2 81,051 Tgtl ¢xp¢ndllur¢ I.004 I1.064 81,051 Ntt Incomt for tht yur 7.091 7091 3904 Ntl IncomE after trTerS A-B-C 7.091 7ml 3,9LNI Ntl movtmtnt In fund¥ 7ml 7.09J 1904 Rt£01]lIt1On rf funds:. Total ndS brou%ht forw•rd 108.765 10&765 104,861 Totsl ndS earrjed for%Tard 115J56 115056 Thc'SURP Rcf indicAIt4J ahTrve is Ihe ¢lassifi¢aiion of iJwr¢ in thc fcfmal SORPthumenL. As rquired byparaBraph 4.f4)of the SORP. the brought forward and cricd fmvard funth abm hANt beeth to ttr Bo14rKc SI. A srparaie SiateJnERi of Total Rxo8nixd Gains and rKJl Jwuirtil thi$ irKlu&s all rtto8nised yins All the wor y¢artrAnwtions wcre umestricl itr4n6. aThl M furtkn MIysi$ is T¢wir¢d All a¢tiWilies den.ve frDm continwn8 ff¢raiion5 The notes 8t¢Ached pages 10 to 17 form gn iniegrnl p•rf of these aeeount&
BATH GENERAL PRAcficE EDUCATION AND RFSEARCH TRUST - Balance Sheet as at 31 March 2023 SORP Ne Ref 2ffj 21122 Flxed assets Tangible a55¢ts 8 A2 883 Currtnl DcbtOT5 9 B2 730 2,657 127.478 Ca8h at bank and in hand 134.522 Total current 85Se 130,135 Cr¢dltor8: amounts I118 due wlthln one year 10 ci 120.WI 122,253) Net Current a&sets IlS.166 107,882 The totsl net of the charlty 108,76J The totsl nei assets of the charlty are fuThled by tht ofthe db•rfty. foljows:. Re5trlcted funds Unrestrlcted Funds Unrtstrithed Revet)ue Fund$ 14 D3 115.856 108.765 115.856 108,765 Dul8ngted Fund$ Total ch8rlty funds 108,76S The'SORP Ref Indi4 abov¢ 1$ the ¢lassifica¢ion of Balon¢e Shed items as sei oiil in ihe forn] SORP d(Kuments. As reouired by pajagraph 4.60 of the SORP. the brought forward and carried forw&rf funds atrrt)ve have kn agrced io thc Ie TrllSt acknowledBe their restnSIbl]it1es complying with the r4uirennts Of¢hilY le8jslats.on with respect 10 accountin8 record5 and (he preparation of Kcounts. The chariiy Is subjea 10 Inthpendent Examinabon uTrJer charity kgis]ation. and th¢ rel of the Intsndtyjt Examiner 1$ on page 7. The TTU%k&5 are 5aiisfied thai, althou8h the charity 18 Tegistered undcr Comp3nits Acts. if il w¢ie so registeTEd, it would cli8ible 10 PrCPa accounts in ance with the wovi$iTh in Part 15 ofth¢ Companie5 Act 2(Th. applicable to companies subject w (hc sma]I comp8nics re8ime. J Ward Approved by the board ofrnses 0th 9 NoveTk*t 21)23 The attached on pages 10 to 17 fonn an inteET81 parl o(the gCCOUnt<
BATH GENERAL PRAcficE EDUCATION AND RKSEARCH TRUST Notes to the Accounts for the year ended 31 March 2023 l AccoDnting polici Policies reloiing ¢0 ihepncl10n ofthe wcow B4515 of pr¢par4tivn aj accounling CODveDtioD The accounis havc prcpared on the accruals basi& undtr ¢he hi$Tl costconveniion. aT¥J in accordance with thE Financial Reporting Standard 102. leffe¢tiv¢ 19 Janu8ry 2016) •nd'FRS 102 SORP lsratrrrKni of RttomrKnded Practice for Accouniing and R¢ponin8 by ChaTi¢iesl 2015. {&8 aTrnded by the Bullctin i55ucd in (ober 2018 and appltcable to all accountin8 {1 'nnIng on or after Isi January 2019). {Thc SORPI. publishcd by Ihe Charity Commission in Enwand & WalL8 ICCF,Wl. ¢ff¢t¢iv¢ JHnuary 2016.. and in accordancc wilh all applicable law in Ihe charity's jurisdirliun or regisirdlion. except ihai th¢ Charity h8% prepattd fiDarKio1 in Kcordance with ihe FRS 102 SORP Istaiemeni of Recommended Praciiee for Accountin8 and Reporting by Ch8rilie$l 2015. {as rnded by the Bulleun i&sued in (ktober 2018 and applicable to accn11n8 Fri(xls bewnnit)8 on or after I$T janu 20191. (The SORP). in prefcTence 10 the previous SORP. Ihe SORP 2(K13, which ha$ t¢n vriihjrawn. notwithsthnding the faci thai Ihe exthni staDJIOry Te8ulations, the Charitie5 (Accounts and Reponsl Re8ula¢ions rtfeiexplicitly io the SORP 2CI)5. This has been don¢ ¢0 accord with curr¢ni k81 ptire. Goln8 CowerD Under 3.38 and 10 comply with 3.14. if itre aTe no uKcrtainiio% abo 80in8 thi$ Musf be stthted. Urth 3.39, if ¢h¢r¢ or¢ uncertAin¢ies ddiils musi Biven. Entrrtext Ixre 10 conyly Sugge&ed n¢)rnMI texi IwhiiKh require TnrxJifi¢aDon io the tirM8)... The charitable act1[1¢& u¢ ¢niir¢Jyd¢wdeni M continuing grnnt aid thd volunthry donaiion8 as well as tswlin8 revenues. A.8 a COThquencE. Ihe Boing concern b&8is is depend¢ni on ihc flow of thttqe uneerrAin funding sircams. Ac¢ordin8]y. thc TrUSic h8ve ob12ined foree&81$ and, ofter reviewing th¢ financial fore¢&M$ for future periojs 10 31 Mar¢h 2021. Ihe TrU$1c arc satisfied that. ai the Linx of8pprovii)8 the fi141 118rements. ii li appropriate to adopi the 80in8 ¢on¢¢rn b&si5 in preparin8 the finan¢i81 (Thherthn mallers. Ihe Trus are nor aware of any marial uncertainites aboui thc charity's Ability ¢0 ¢onunue a going ¢orKern. Rtskl future &uMPI10 The charity 1$ a publie benefit ¢niily. Policies relaiing lo cdlegories of in¢omE dnd incom• r¢¢o¥nilion Memherhlp suh¥rriptioM The in¢()me and any associated thft Aid QT her lax Tcfund from a wrrthnhip subscription rec¢ival by the ¢haAty in the nature of a gift. 1$ accountcd for on ihc same basis as a donion. The in¢tsme fTom a mEErshIp subscription rettiv&l by the ¢hwiiy wh•e th¢ wbxriNion purehape& the righi to Rervi¢ai or benefits is recogni5ed 85 irv)w from charitsble 1ville4. Policies relating to expenditilre on goods and services pmvided ¢0 the charity Retognltlort ofii#tdlltles and tA111re A liability. and the relai&l exndity. IS (0815¢d when a legal Lreon5tNcrive obli8atLOt) ¢XjSts a5 a rfsuli of a pasi eveni. pnd whcn ii is more likely than not thai 8 tm5feT of 0nD[C btmefits will Tequir&l in sett]¢twJi. and when the a[Ut of the obligation can bc tnca5ured or reliably estimèied. Liabiliiie5 arising from future futidtn8 commilEIMts constTuaive Obli10& in¢lllding performarxe related grants. where Ihe liming OT the amouni of the fviure eipethjiture Twuired io seit]e the obliwon are unccrtafrn. give rise to a provision in the accounts, whith is te¢We0 #i Ibe accouniing year end. The provision 15 increa5cd io Tefleci any in liabiltties. and is decreayd by the uulisallon of any prowsion wthin the wi(Ml and rcvcrscd if any PTf)vi%ion 1% no longer Tequired. These movements we Charged OT Credited 10 the r&wtive fiLThts and tivitia% io which the PTovision rdales.
BATH GENEIL4L PRACTICE EDUCATION AND RESEARCH TRUST Notes to the Accounts for the year ended 31 March 2023 PolKs relaling ID asstts. liabililies andpnwisions and other mou¢r5 Tllngibiefited ¢vsets Tangiblc ljxed are TKasurcd ai their original cost valu& (K subse4u¢nl revaju10Th. or if donaled. as described obove. Co$1 valuc includcs all co%ts expended in brin8in8 iht a8Sd into its in¢end w)rkiDg condition. Depreciation has been provid&1 ai the followÈng Mes in order to write off the &ss¢ts ¢0 their anlicipad re5Ul[ valu¢ over their estimated useful lives. Fixture5 and fittin85 Cornputer eqUipnt Equipmeni 25 * reduciD8 bdjancc 25 % t&lucin8 r Debtor$ are nK4surtd at th¢iT TO¥erable am(yjT at the bal8n(t Sh da. FIDand81 Instrunts In¢ludlng cash 8TrJ bank bwlances CL8h held by the Charity 1% included ai the amouni Ul1]Y h¢ld and couth¢ed yeu ed. B8nk bai8rK¢s, wheiher In credit or overdrawn, are S)wn Ai Ihc aTrff)unis properly reconcil)J 10 the bartk stht¢nMts. A¢¢ountln8 UnTetstrict¢d fund% are ivaillble for usc at ihe diyn¢4ion of tsitsttes in fvrthrwarte of the gcneral objtttlv of the charity. Ther¢ are no designated fiJtKI5. Th¢re are no re5tTicred fund5. There are no endowmen¢ fund$. 2 UAblllty to tox#tlon The TJui¢¢u L0115idcr that the charity 5aiisfies the w se¢ Qui in Parwdph I Schedule 6 of the Finance Act 2010 for UK corwra¢itsn lai purp05e5. Accordsn8iy. the Chariiy is Fx)ntially exerry from (axation in re8Fta of itKorr% or capital 8ains rx¢iv¢d within catCBorics cove4 by chapter I part 1 l of Ihc cor10 Aci 2010 or Sethioo 256 of the Tax81ion ol Char8eable G#in$ Arl 1992, 10 Ihc cxicni thai such or glin aTf applied exclusivdy on ihe 5pxific charithble objects of th¢ charity and for no oihcr puSe. Value Added Tax 1$ n(# y#OwbIt by the charity. ond i$ thereforc includcd in the relevant co$¢$ in the StaleTrni of Finanaal ActiViti&8. 3 Wlndln% up or diswlution of the charity If upon winding up ur disgolution of the charity Ihert rewoin any 8tler the sati8fli0n of ail debts and IiAbiliiie%. the 3s8eLs Tlented by Ihc accumulated fund shall be tr#nsfcrred to some her eharitable lJ(Mly or iKdies having similar <)bjeLL¥ to the chIlY. 4 Slgnlficance of flnY4ncial Iruments to the tharity's position There are no si8nifi¢on¢ impli10 of fLnaKial inst[unts to the clwity5 iy)sition. S Net surplus betore tax ltt the fin4ncial year 21122 The net 5UTplus before lax in the finatti41 ycar is statrd aftwcWing.'- Depretiation of owned fixed 8&ets 250 No employees received enN>luments l¢xcluding rKnsion costs) Én ex¢&88 of £60XLX) per anttum.
BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Notes to the Accounts for the year ended 31 March 2023 6 Remuneration paYts to Trustees and persons connected with them No tTU5tees or T80[s connected Iwth them LECei any remu]W*ion from the ¢hatity. or any related cntiry. 7 Deferred incon. Unrestrleted And Deslgnated fiumis C¥trertl Y¢4r Deferrtd from prior Itss released loytAr year end ye4rs Svndry i¢¢ms undu £l(K 7,450 .250} 3.810 4.010 Total 7.450 17,2501 3,810 4,010 20 2022 These deferra]8 are Intluded In tredltor5 4.010 7.450 Prior Y¢or (1$ Recel¥•l l¢# relewd In yur l)tfvred •t year end trom prlor yesrs Sundry i¢¢ms under £lC( 4,920 14.9201 7.450 7,4.10 Toial 4,920 14,9201 7,450 7,450 2022 2021 These deferr8]8 Are Included In ¢redltors 7.450 4.920 8 Tttnglble flxed &vets IATrJ 8Th1 BuSldinAs Plant & Machinery Motor Vthlelts Tntsl Ciksl AI l April 2022 At 31 March 2011 13Jg) 13J90 DepreclalEon At I April 2022 Charge for th¢ yeAr 12507 193 12.507 193 At 31 March 21123 12,70 1171MI Net b(KJk value At 31 March 2023 6XI 690 At 31 March 2022 883 12
BATH C.ENERAL PRACTICE EDUCATION AND RLSEARCH TRUST Notes to the Aeeounts for the yr ended 31 Mareh 2023 9 Debtors 21122 Tr¢ debtors 730 2.019 638 PrepaymenL% and ¥cnTh1 incon 730 2057 10 Crditors: aDM>unts falling due within one year 2023 2022 Trth CTedilor5 Accnjals Dcferrcd Incorr- Unrr5triaed & (k5igned fiuth 5.220 10.856 4,010 6,908 7.895 7.450 20,t186 22353 11 income •nd Exp¢ndlture account summary 21122 Al l Aprll 2022 Surplus aftcr lax for th¢ >r4r 108.765 7.091 104.861 3,904 At 31 MAr¢h 2023 115.856 108,765 12 No related party transactlo There were no rElated party trRnsKtions durin8 the )t4r. 13 Partlcul&rs of how partlcular funds are represented by ssets and 11gbllltles At 31 MAr¢h 21123 U•rr%trbrd Dt41ywthd ThL Rutrftted Total bj Funds l angible I'ixed A55e4S Current A8sets 6(A) 135.252 120.0861 I35,2 120,0861 Current Liabili¢ies 115,856 115,856 At l Aprll 2022 RtJiTlct•J Total Funds T3ngihle bixcd A%scts CUrn1 Asse(5 130,135 {22,253) 1311,135 122,2531 Current tiabilili¢s 1118.765 11ffj,765 13
BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Notes to the Accounts for the year ended 31 March 2023 14 Change in total funds over the year shown ID Nots l3. an4lyd by individual funds bro¥tbl Moyerwlli I Tr•thsfers rotwAtd fyom 21133 fut Funds t&rrled rorward to 2•22 in 2023 2024 Se¢ Nott 15 SeE Noteo Urtrestncledand de$wNé¢edJMrtdJ.'. UnreBtricod Revenu¢ Furyis I{.765 7.091 115.856 Totsl unrestrlcted dtslgnated funth 108,765 7,091 115,856 Totsl ch8rlty 10%.76S 7,091 115.856 15 Analysls of nM)vements In fvnds over the year 08 Shown Srt Notr 14 Incon Gltt& & Moven*ttt In fundi 23 2023 UN4ry5lrict¢dandd•5i8ntdYYM... UnT¢$iii¢¢¢d R¢v¢nue Funds 107.155 110).w) 7,091 I.155 1100.064) 7,(Wl 16 The purpose5 for whlch thc funds unrei¢rlCaMd d¢$igAai¢dJ4rtds.'. Thcse funds 8ft held for the nlIn8 the objectives of ¢hc rhariiy. and 10 provi(k reserve5 for fuiuTe &ti¥ilies. And. Subje to ¢h¥rity1¢8i51a¢ion. arc frcc froTn all re51riciions on Iheir use. UnTe51riucd Revenue FurKIs DCSI8nad Revenue Funds No wch funds are by thc (tharily. Re5triciedfynd5.'. Re$iri¢ted R¢vcmue FUT No Such fuTrJs are helf by the Chatity. 17 Ultimate eontrolllng party The charity 1$ llndet the control tsf its kg81 14
BATH GENERAL PRAcfIcE EDUCATION AND RESEARCH TRUST Detailed analysis of ijworne and expendityre for the year ended 31 Marth 2023 as reqvired by the SORP 2015 Thil analysis is ¢14sssifvd by ¢OnV¢17l nominuldtSClTPtiDns and by activity. 18 Income from charitsble activities- Tradi AcliFities Curreni yar Currettlyt CurreDtyur Restricltd Total FuThJs Funth Prlor Yettr Total funds Fun Pr5maTy Purp 8nd anci118ry tT•Jlng .Subscriptions M¢ciin8 6ponsoTship Accreditatson and course fees 74,.360 74J60 28,750 68.645 28.750 10.819 2252 2,252 2,685 SulisdL HEE- COVID fur¥J S29 819 Tthtal Prlmary pur ind n¢lll8ry tradlnK I1.191 106.191 84,239 19 T(btal Income from th8rltsble aCtItI Currtni yor Unres¢rfef¢d Fut Corrnit yeAr R¥irlcled Funds Cllrrtnt y¢4r Toul Fllndl Prlor Yr TotS Funth 2023 2023 23 2022 TO ineoThK from ¢horitabl¢ trlin8 1(kn.191 106.191 84.239 Totsl from eh8rltBble actlvltks A2 IlJ6.191 106,191 84339 20 Investment Income Current ye*r Unrestrlrted Current yt&r Restrlcted CurrtDI yur To] Vllnd8 PrlDr Year Total 23 2fj23 223 2022 Bank InreSt Re¢¢ivable 716 Tothl InveStnt I£me A4 716 15
BATH GENERAL PRACTICE EDUCATION AND RLSEARCH TRUST Detailed analysls of Income and exptnditurt for the year ended 31 Mllreb 2023 a5 required by the SORP 2015 21 Expendlture ott ehrltable actitieS- Direft spending cur( ytsr ureStricted Currenl yefyr Resiylt Current ytmr Tolal Funts Prfor Yr Total Funds 20 2023 2023 2022 Co-ordinators fe¢5 Course expenses Honorarium Sulisdoc expenses HEE- COVID fund expens¢s 38,160 814 12.887 8.137 12087 8,137 791 7.750 717 829 Total direct spending B2a 62,712 62,712 47,441 22 Support eosts for th#rltslAe actlwitles CuTTtnt y¢•r LDYtsfrS¢ttd Cyrrtyi yeor Curr¢nt Ybr ToiRI Funth PTlor Year Tollll FuDd¥ Futh 2023 2fj23 22) 2022 Adminulrnlive overheads BIRD rcnl and OVh¢&d$ AdTninistration ftes Telcphone Staiionery, priniin8 and posta8e 8ubscripiions IT c05fS Bkkeeping Sundry expenses Indcmniiy and public liabiliiy Website renewal 14.775 11.278 216 210 1.076 14,775 1162S 11661 222 ij 1,195 396 3,663 649 336 216 1,076 4,0211 729 729 336 1,920 Finuncwl cos1$ Bank chargcs t)epreciaiion & Amortisaiion in total 104 193 104 193 103 Support tosts before r¢lloction 35,702 35,702 32.230 Total support costs 35.702 JS,702 32,230 Th¢ b15 of allocation of costs triween 1vItieS ts de4criW unthT ac¢ounting polioe5 All the expenditure itt the prior year w&8 unre5tric Adminis¢rnlive Dverheads The basis of allocation of costs Trtwe a¢tivitl¢$ 15 Ikxribed urKkr accountin8 liCIeS 16
BATH GENERAL PRACTICE EDUCATION AND RKSEARCH TRUST Detalled an4lysis of income and expendfits for the year ended 31 Marth 2023 &8 required by the SORP 2015 23 Other Ex[d]Ire. Governance costs CurreY¢•r Currentyur C*rt¢otye4r Uunstricted Restrict Total Funds Fun Fllnd8 Prlor YtAr Totsl Fulld8 2•23 2022 Indendent EXine$ fe¢s Ih50 lJ80 Total Govern8n¢¢ costs 1ffj50 la80 24 Total Charltsble expendi¢ure Curren¢ yur LnrÈ4trfi¢t FuThl$ Currtgi yeAr Currtnl yeRr Totsl Fun Prlor Year Tot#1 20 23 2023 2022 'rotal dLTeCt %pcndin8 Toial supEx)rt costs Tolal Ciovernance costs B2# B2d B2e 61712 .15.702 1.650 62,712 35,702 1ffj50 47A41 32.230 Tothl dritsb1¢ 2x1¢Ure B2 I,064 i,064 81,051 17