Trustees' Annual Report and Accounts for the Year Ended 31 August 2023 for
National Association of Hospital Broadcasting Organisations (a Charitable Incorporated Organisation registered in England & Wales, no. 1015501) operating as Hospital Broadcasting Association (HBA)
National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
| Report of the Trustees | 1 - 7 |
|---|---|
| Independent Examiner's Report | 8 |
| Receipt and Payments Account | 9 |
| Statement of Assets and Liabilities | 10 |
| Notes to the Accounts | 11 - 12 |
National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
REPORT OF THE TRUSTEES
For the year ended 31 August 2023
The Trustees have pleasure in presenting their Annual Report and Accounts, for the year ended 31 August 2023.
This Report and the attached Accounts have been produced in accordance with the guidance provided by the Charity Commission in its “Receipts and Payments Accounts Pack (CC16)”.
LEGAL AND ADMINISTRATIVE INFORMATION
Registered Charity number
1015501 (England and Wales)
Working Name: Hospital Broadcasting Association
Date of Incorporation : 24 September 1992. Converted to a Charitable Incorporated Organisation on 19 September 2019. See ‘Governing Document’ section below for more details.
Principal Office:
19 Rowan Court Norwich Norfolk NR5 0RT
Trustees:
N. S. Dallard L. Davies (from 25/03/2023) D. Huish (until 25/03/2023) C Hughes (until 7/10/22) G. Medhurst (until 25/03/2023) G. McNaughton J. O’Donnell (from 25/03/2023) M. R. Sarre S. A. Smette
Bankers:
CAF Bank Ltd Aldermore 25 Kings Hill West 1st Floor, Malling Block 18 Kent Western House ME19 4JQ Lynch Wood Peterborough PE2 6FZ
Close Brothers Treasury 4th Floor 10 Crown House London EC24 4FT
Independent Examiner: Argents Chartered Accountants 15 Palace Street Norwich Norfolk NR3 1RT
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
STRUCTURE, GOVERNANCE, AND MANAGEMENT
Governing document
HBA is a Charitable Incorporated Organisation governed by its constitution.
Recruitment and appointment of Trustees
The Trustees are responsible for the overall governance of the Association. The Constitution allows for the Trustee Board to consist of:
-
up to six Elected Trustees, elected by the Full Members for a three-year term of office, usually at the Annual General Meeting in March; and
-
up to three Appointed Trustees, appointed by the other Trustees because of their particular knowledge and/or skills for a term of office determined by the trustees up to three years;
with the actual number being set by the Association’s members at general meetings. During the reporting period there was one Elected Trustee vacancy and two Appointed Trustee vacancies, which the Elected Trustees can fill as they see fit.
Induction and training of new trustees
New Trustees, Employees and other volunteers receive an induction on appointment, to enable them to effectively participate in the management of the Association.
All Trustees, and the vast majority of all HBA volunteers, are also members of hospital broadcasting organisations across the UK and are therefore truly representative of hospital broadcasting in the UK. This also means that they are very familiar with many of the issues that the Association and its members face, and the environment in which they operate.
Governance and organisational structure
The Association is governed by a board of trustees, who are responsible for overseeing strategy, direction and ensuring the charity’s finances are spent in accordance with its charitable objects.
The operational functions of the organisation are overseen by the Executive Director, with the support of a team of Executive Leads and volunteers who bring a variety of skills and experience to help the Association further its work.
During the reporting year the Trustees and Executive Director held hybrid meetings on a bi-monthly basis in person, with shorter, video-conference meetings held every other month. In addition, the President and Executive Leads are invited to Trustee Board meetings to provide reports, and to facilitate informed discussions and decision-making.
The Executive Director is responsible for the management of their team of Executive Leads and volunteers and provides a report to board meetings detailing the operational activities and progression of actions during the period.
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
Risk management
The Trustees have a duty to identify and review the risks to which the charity is exposed, and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees undertake a review of financial, operational, and business risks at least annually, and have a number of policies and procedures in place to minimise risk. These include:
-
specific role descriptions for the Executive Director, each of the Executive Leads and committees, setting out the limits of their delegated authority, together with a set of “Matters Reserved to the Trustee Board”, which cannot be delegated;
-
financial management and reserves policies;
-
expenses policies and claim procedures; and
-
dual authority banking, requiring two Trustees to authorise every payment (excluding direct debits which are monitored by the Treasurer and Trustees).
OBJECTIVES AND AIMS
Charitable Objects
HBA is a Charitable Incorporated Organisation whose charitable objects are to promote the effectiveness and efficiency, for the public benefit, of organisations which:
-
relieve sickness, poor health and old age by providing a local broadcasting service for hospitals, residential homes and similar institutions, and for patients receiving community care; or
-
advance health and the prevention or relief of sickness through the promotion of the benefits of living a healthy lifestyle, and the importance of maintaining good personal mental and physical health by (mainly, but not exclusively) the means of broadcasting health education messages.
Mission Statement
The Association has a clearly defined mission – to support, inform, develop and represent hospital, health and wellbeing broadcasting in the UK. It aims to deliver this mission by:
-
striving to influence policy and practice at a national level;
-
disseminating information and advice to its member organisations;
-
providing guidance and training to its member organisations; and
-
encouraging the development of new stations.
Public Benefit
The Trustees have a timetable for regularly reviewing the public benefit provided by each aspect of the Association’s work, taking into account the statutory guidance on this subject issued by the Charity Commission. No significant private benefit was identified outside of that obtained incidentally during the course of Association’s charitable activities.
CHARITABLE ACTIVITIES
Support, advice and training to members
The Association returned to having its first face-to-face Annual Conference since 2019 and offered a variety of training opportunities.
HBA maintains a “Shared Programming” list of syndicated programmes and features, the majority of which are available free-of-charge to member organisations.
Working alongside Bauer Media, the HBA shared a documentary programme with its members fronted by Ken Bruce, entitled “Back to the Start”, in which Ken reflected on his time at Glasgow’s Hospital Broadcasting Service. The programme was initially broadcast on Greatest Hits Radio on 5th July 2023 and simulcast or repeated on several HBA Member Stations.
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
Our Specialist Advisors provided advice and guidance to members. We received 32 requests for advice and guidance from 21 member organisations. Topics supported included: insurance; VAT registration; (S)CIO conversion; copyright; evolution; web/streaming technology; internal governance issues; trademarks; banking; accounting; advertising and sponsorship; Ofcom compliance training; MoU’s with Trusts.
The Association commissioned a new website which has been designed to be more user friendly and the trustees intend to launch during 2024.
Our ‘learning hub’ has been delayed by a lack of human resources but it is the ambition of the trustees to prioritise this project as resources become available.
Member Events
Zoom Networking
A monthly Zoom networking session continues to be available to all volunteers of members, covering a number of specific topics including volunteer recruitment/retention; broadcasting platforms / technologies; fundraising and finance to name a few, whilst other sessions are ‘open forum’, allowing participants to ask questions, discuss challenges and solve problems in a facilitated environment.
Sessions are recorded and published to YouTube to further the reach to members.
Stations were widely represented on our monthly Zoom socials.
Annual Conference and National Hospital Radio Awards
After a hiatus due to COVID-19, our face-to-face annual conference returned in March 2023. The event was held at the Holiday Inn, Bolton and saw over 150 representatives from 38 member stations. Our conference events enable delegates to upskill their knowledge, whilst offering a platform for networking opportunities and sharing experiences.
Training/seminars on topics included: Knowing your audience; panel sessions on interview techniques; podcasting; station imaging/on air-branding; disability awareness and how hospital radio can be more inclusive; governance - trustees annual reports; future of hospital, health and wellbeing broadcasting.
Friday evening’s entertainment included an insightful discussion from House Speaker, Sir Lindsay Hoyle MP, whilst Saturday evening culminated in celebrating talent from across hospital, health and wellbeing broadcasting at the National Hospital Radio Awards, awarding 29 accolades from across our members. We are grateful to PPL and PRS for their sponsorship of the Awards.
In order to draw in fresh participants for future conference events, the trustees and the conference team have been assessing the structure and format of the conference, to ensure it continues to remain attractive, affordable and accessible.
We also provide a conference bursary which allows newcomers to attend a conference, to gain a flavour of the content on offer. Seven individuals took up this offering.
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
Member Services
Long Service & Recognition Certificates
During the reporting year, we issued 265 individual Long Service certificates, recognising 5845 years of service, 6 individual recognition certificates, 18 station Long Service certificates, recognising 840 years of broadcasting.
Financial assistance to hospital, health and wellbeing broadcasters
Our Grants programme empowers member organisations to acquire necessary equipment or materials that they are unable to afford through their own funds. Recognising the importance of raising awareness about grants and highlighting their benefits, the Association is committed to enhancing communication with its members.
Some grants were approved in principle but were not paid out during the reporting year.
Stakeholder engagement
We continued to engage with stakeholders at a national level, but owing to lack of human resources, together with the residual impacts of the COVID-19 pandemic, the level of interaction was not as high as we would have wished.
Strategic Direction
The trustees are aware of the growing need to review the organisation’s strategic direction, to ensure it continues to remain relevant and can deliver for a wider audience, and the evolution of conventional ‘hospital radio’ services expanding their offerings to increase reach and public benefit and in light of the findings of the post-implementation review in the previous year.
Following the resignation of our Executive Director, the trustees took a decision not to immediately search for a replacement, to allow the Association to learn from the experience of having an employee.
It was hoped that having an Executive Director in place would allow the separation of operational activities from the board, allowing the trustees to focus on governance. Regrettably, despite our best efforts, this aspiration was not fulfilled.
The trustees have since faced constraints in availability stemming from capacity issues, trustee absence, and volunteer resource limitations. As a result, some matters, including the rebranding of the Association, the development of a training platform/learning hub, and considering potential future scope for membership, have not advanced as swiftly as originally anticipated. However, we remain optimistic about overcoming these challenges and are committed to finding positive solutions moving forward.
PERFORMANCE TARGETS
PERFORMANCE TARGETS For the period 1 September 2022 to 31 August 2023
1. To continue to provide a wide range of events and services to HBA’s members with the return of face-to-face events, as well as online/hybrid events, including a national conference and awards ceremony plus a range of news, information, advice and guidance.
Target Met
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association
Trustees’ Annual Report & Accounts for the year ended 31 August 2023
2. To provide services and events within agreed budgets, and to operate within these agreed parameters.
Target Met
3. To further develop engagement and uptake of HBA’s services to its members.
Target not met due to a lack of human resource.
4. To raise awareness of HBA to external stakeholders who may help benefit the association and its members.
Target not met due to a lack of human resource.
5. To relaunch the HBA website to include an enhanced user experience with accessibility and functionality in mind, and to include an additional Learning Hub area for all members.
In progress.
6. To modernise and future-proof the association through rebranding and the production of a defined and realistic strategy to increase the association's impact.
Target not met due to a lack of human resource.
7. Invest time and resources in up-skilling those who volunteer across the association to increase the capability, morale and engagement in all areas.
Target not met.
Whilst we are disappointed that we were not able to achieve all of these targets, the overarching issue was that we did not have the human resource and therefore the capacity.
For the period 1st September 2023 - 31st August 2024
-
To reinvigorate the trustee board, ensuring all the trustees receive appropriate training so they can lead the organisation and begin the groundwork to develop and create a strategic plan for the future of hospital, health and wellbeing broadcasting and the Association’s role.
-
To continue to review volunteer roles/profiles, in light of the strategic direction of the Association.
-
To develop a plan to engage stakeholders.
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To increase uptake of HBA’s core services and interactions by 5%.
-
To deliver the new HBA website, including an enhanced user experience.
-
To continue to provide a wide range of events and services to HBA’s members, with the return of face-to-face events, as well as online / hybrid events, including a national conference and awards ceremony, plus a range of news, information, advice and guidance.
-
To provide services and events within agreed budgets, and to operate within these agreed parameters.
FINANCIAL REVIEW
The Statement of Assets and Liabilities on page 11 shows the Association at the end of the financial period with a deficit of £21,747. Due to not receiving an expected corporate donation, it is hoped this
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
will be received at a later date. As mentioned in last year's report we did take on a paid Executive Director who resigned earlier this year so it will help our cash flow, but not our personnel resources.
As mentioned in last year’s report, the conference venue charged us at 50% keeping our deficit lower than it might have been.
We budgeted £6,000 and whilst no payments were made there are some in the pipeline where we have budgeted £12,500 for the year 23/24
The Association has a set of Financial Management Policies which define the controls to be implemented to ensure that the Association’s assets are secure. These policies meet all the requirements of the Charities Act 2011 and the Charity Commission guidelines “Internal Financial Controls for Charities”.
The Association has a Financial Reserves Policy which details the reasons why it needs to retain a certain level of reserves to enable it to continue to operate in case of certain eventualities. The policy meets the Charity Commission guidelines "Charities and Reserves".
In preparing this report, the Trustees have opted for independent examination under the Charities Act 2011 and to use receipts and payments accounting.
The Trustees confirm that all the relevant information has been made available to the Association’s advisers to assist in the preparation of the attached financial statements.
Approved by order of the Trustee Board and signed on its behalf by
20/01/2024 Sam Smette Interim Chairman
20/01/2024 Mike Sarre Treasurer
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report to the trustees on my examination of the accounts of the National Association of Hospital Broadcasting Organisations (“the Charity”) for the year ended 31 August 2023, which are set out on pages 9 to 12.
Responsibilities and basis of report
As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records.
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.
Mark Johnstone FCA Argents Accountants Limited 15 Palace Street NORWICH Norfolk NR3 1RT
20 March 2024
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
RECEIPTS AND PAYMENTS ACCOUNT
For the Year Ended 31st August 2022
| RECEIPTS AND PAYMENTS ACCOUNT For the Year Ended 31st August 2022 |
||||
|---|---|---|---|---|
| INCOME NOTE Corporate Support Donations Membership Subscriptions Note 1 Member Events Notes 2, 11 Interest EXPENDITURE Charitable Expenditure Member Events Note 3 Member Services Note 4 President Note 5 Stakeholder Relations Note 6 Communications Note 7 Salaries Pensions & National Insurance Note 10 Corporate Services Note 8 Governance Governance Expenses Note 9 SURPLUS OF INCOME OVER EXPENDITURE Transfers between funds Note 11 Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2022/23 Total £ - 189 6,900 27,690 4,283 39,062 24,145 1,265 - 90 446 18,025 9,122 53,093 7,716 60,809 (21,747) - 189,706 167,959 |
2021/22 Total £ 46,000 - 8,655 19,500 1,272 |
||
| Unrestricted £ - 189 6,900 27,690 4,283 |
Restricted £ - - - - - |
Total £ |
||
| - | ||||
| 189 | ||||
| 6,900 27,690 |
||||
| 4,283 | ||||
| 39,062 15,124 1,265 - 90 |
- 9,021 - - - - - - |
39,062 | 75,427 | |
| - 2,425 - 190 11,170 34,037 3,177 |
||||
| 24,145 1,265 - 90 |
||||
| 446 - | 446 | |||
| 18,025 9,122 |
18,025 9,122 |
|||
| 44,072 7,716 |
9,021 - |
53,093 | 50,999 | |
| 11,820 | ||||
| 7,716 | ||||
| 51,788 | 9,021 | 60,809 | 62,819 | |
| (12,726) - 144,406 |
(9,021) - 45,300 |
(21,747) | 12,608 | |
| - 177,098 |
||||
| - 189,706 |
||||
| 131,680 | 36,279 | 167,959 | 189,706 | |
There were no other gains and losses during the year apart from the Income and Expenditure shown.
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association Trustees’ Annual Report & Accounts for the year ended 31 August 2023
STATEMENT OF ASSETS & LIABILITIES
| As at 31 August 2023 Opening Balances on 1st September 2022 CAF Cash current account Close Brothers Aldermore Easy Access Petty cash PayPal Add: Financial results for this year Transfers between funds Cash Funds at year end Closing balances on 31st August 2023 CAF Cash current account Close Brothers Aldermore Easy Access Petty cash PayPal |
Unrestricted £ 47,923 20,819 75,540 50 74 144,406 (12,726) - 131,680 21,825 32,520 77,081 50 204 131,680 |
Restricted £ - 45,300 - - - 45,300 (9,021) - 36,279 - 36,279 - - - 36,279 |
Total £ |
|||
|---|---|---|---|---|---|---|
| 47,923 | ||||||
| 66,119 | ||||||
| 75,540 | ||||||
| 50 | ||||||
| 74 | ||||||
| 189,706 | ||||||
| (21,747) - |
||||||
| 167,959 | ||||||
| 21,825 | ||||||
| 68,799 | ||||||
| 77,081 | ||||||
| 50 | ||||||
| 204 | ||||||
| 167,959 |
The trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO.
For further information regarding the restricted funds, see Note 7. All other funds held at year end are unrestricted and available to be applied in furtherance of the Association's charitable objectives at the discretion of the Trustees.
ASSETS RETAINED FOR THE ASSOCIATION'S OWN USE
IT Equipment, 2 x laptops, 2 x projectors & an assortment of cables and accessories Audio Equipment - 2 x PA amplifiers & Speakers with an assortment of Mics, Stands & cables Display Equipment - A selection of Pods, Display frames & roll up banners Power - A range of mains extention leads, cable protector & safety cutout
Signed on behalf of the Trustees,
----- Start of picture text -----
………………………………………. ………………………………..
20/01/2024 20/01/2024
Sam Smette Mike Sarre
Interim Chairman Treasurer
----- End of picture text -----
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association
Trustees’ Annual Report & Accounts for the year ended 31 August 2023
NOTES TO THE ACCOUNTS
| NOTES TO THE ACCOUNTS | ||||
|---|---|---|---|---|
| For the Year Ended 31st August 2022 1. MEMBERSHIP INCOME Subscriptions - Full Members Subscriptions - Associate Members 2. MEMBER EVENTS INCOME Awards Sponsorship Conference Delegate Fees Conference Sponsorship/Tradeshow 3. MEMBER EVENTS EXPENSES National Hospital Radio Awards Conference Conference General (Volunteer Expenses) Conference Bursaries Transaction Fees - Conference 4. MEMBER SERVICES EXPENSES Station Grants Long Service Certificates (Moved prom President exp) Services Travel & Subsistence (inc Station Visits moved here) Transaction Fees - Membership Subscriptions 5. PRESIDENT'S EXPENSES Ambassadorial Meetings (Moved to Stakeholder relations) Station Visits(Now moved to member services) 6. STAKEHOLDER RELATIONS EXPENSES Events & Ambassadorial Meetings Printing, Postage & Stationary Travel & Subsistence 7. COMMUNICATIONS EXPENSES Adobe software licences Consultancy fees - Rebranding 8. CORPORATE EXPENSES IT Costs Bank Charges Printing, Postage & Stationary Telephone Projects - website Employee Expenses 9. GOVERNANCE EXPENSES Accountants' Fees Insurance Membership & Registration Fees Consultancy Fees - Strategic review Trustee Board Meetings AGM Meeting Trustee Training Travel & Subsistence |
Unrestricted £ 6,900 - 6,900 750 26,940 - 27,690 750 13,983 128 - 263 15,124 - 231 783 195 56 1,265 - - - 90 - - 90 425 21 446 2,301 63 122 60 6,314 262 9,122 1,080 789 327 - 3,953 421 1,146 - 7,716 |
Restricted £ - - - - - - - 7,264 - - 1,757 - 9,021 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
2022/23 Total £ |
2021/22 Total £ 8,625 30 |
| 6,900 - |
||||
| 6,900 | 8,655 | |||
| 10,500 - 9,000 |
||||
| 750 | ||||
| 26,940 | ||||
| - | ||||
| 27,690 | 19,500 | |||
| - - - - - |
||||
| 8,014 13,983 128 1,757 263 |
||||
| 24,145 | - | |||
| 1,500 29 659 195 42 |
||||
| - 231 783 195 56 |
||||
| 1,265 | 2,425 | |||
| - - |
||||
| - - |
||||
| - | - | |||
| 48 - 142 |
||||
| 90 - - |
||||
| 90 | 190 | |||
| 850 10,320 |
||||
| 425 21 |
||||
| 446 | 11,170 | |||
| 2,754 93 44 60 226 |
||||
| 2,301 63 122 60 6,314 262 |
||||
| 9,122 | 3,177 | |||
| 1,140 784 147 2,009 608 1,000 6,132 |
||||
| 1,080 789 327 - 3,953 421 - 1,146 |
||||
| 7,716 | 11,820 |
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National Association of Hospital Broadcasting Organisations operating as Hospital Broadcasting Association
Trustees’ Annual Report & Accounts for the year ended 31 August 2023
Notes to accounts continued…
| Notes to accounts continued… | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 10. Payroll Salary Employer NI & Pension 11. MOVEMENTS IN RESTRICTED FUNDS HBA Conference Support Conference Bursaries Hospital Radio Station Grants Development/Training HBA Administration Support Volunteer expenses National Hospital Radio Awards |
Bal B/fwd £ 9,000 4,500 12,500 9,300 - - 10,000 45,300 |
17,500 525 - 18,025 Receipts £ - - - - - - - - |
- - - - Payments £ - 1,757 - - - - 7,264 9,021 |
33,249 788 - |
||||||
| 17,500 | ||||||||||
| 525 | ||||||||||
| - | ||||||||||
| 18,025 | 34,037 | |||||||||
| Transfer £ - - - - - - - |
Bal C/fwd £ |
|||||||||
| 9,000 2,743 |
||||||||||
| 12,500 9,300 - - |
||||||||||
| 2,736 | ||||||||||
| - | 36,279 |
The restricted funds listed above result from a grant from Phonographic Performance Ltd (PPL), one of the UK's music copyright collecting bodies. PPL has requested that proporations of the grant be allocated to different aspects of the Association's work, as follows:
-
sponsorship of the National Hospital Radio Awards
-
sponsorship of the Association's national conference;
-
conference bursaries for volunteers unable to afford the cost of attending;
-
grants for hospital radio stations facing financial hardship;
-
development and training of hospital radio volunteers;
-
travel and subsistence expenses for HBA volunteers; and
-
administrative support for HBA's role supporting and representing hospital radio in the UK.
12. TRUSTEES' EXPENSES
This is a summary of ammounts claimed to re-imburse payments incured whilst carring out on HBA buisiness or purchases of equipment for the HBA
| equipment for the HBA | |
|---|---|
| Darran Huish (Until March 25 2023) Graham Medhurst (Until March 25 2023) Grant McNaughton John O'Donnell (From March 25 2023) Luke Davies (From March 25 2023) Mike Sarre Nigel Dallard Sam Smette |
- 836 |
| 1,724 - - 577 913 342 |
|
| 4,392 |
13. TRUSTEES' INDEMNITY INSURANCE
The Trustees have purchased a comprehensive package of insurance cover at a very competitive rate, including insurance to indemnify the Trustees against the consequences of any neglect or default on their part. After careful consideration, the Trustees have concluded that purchasing this comprehensive package of insurance cover is the most cost-effective means of insuring the Association, and that the consequential personal benefit to themselves is in the best interests of the charity.
14. ACCOUNTING POLICIES
The Association is a Charitable Incorporated Organisation and, as such, is governed by the Charities Act 2011. As it has both a gross income and a total expenditure of not more than £250,000 per annum, section 133 of that Act entitles this charity to present simplified financial statements. As a result of this, and to be consistent with prior years, only a Receipts and Payments Account has been prepared and presented.
As a consequence of producing a Receipts and Payments Account, equipment purchases are not capitalised and depreciated. The full cost appears in the accounts for the year in which the equipment was purchased.
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