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2024-03-31-accounts

Company number: 02804429 Charity number: 1019663

British Institute of Learning Disabilities

Report and consolidated financial statements For the year ended 31 March 2024

British Institute of Learning Disabilities

Contents

For the year ended 31 March 2024

Reference and administrative information ..................................................................................................... 1 Trustees’ annual report ................................................................................................................................ 3 Independent auditor’s report ...................................................................................................................... 22 Consolidated statement of financial activities (incorporating an income and expenditure account) ............... 27 Balance sheets ............................................................................................................................................ 28 Consolidated statement of cash flows .......................................................................................................... 29 Notes to the financial statements ................................................................................................................ 30

British Institute of Learning Disabilities

Reference and administrative information

For the year ended 31 March 2024

Company number 02804429
Country of incorporation
United Kingdom
Charity number 1019663
Country of registration
England & Wales
Registered office C/O Respond
Lenta Space
180/186 Kings Cross Road
London
WC1X 9DE
Trustees Trustees, who are also directors under company law, who served during the
year and up to the date of this report were as follows:
Fiona Richie Co-Chair
Matthew Prothero Co-Chair (appointed 6/12/23)
Kevin Elliott
Lara Holland
David O’Brien (appointed 6/12/23)
Dr Jean O’Hara
Benji O’Reilly (Resigned 6/12/23)
Dr Ashok Roy
Teresa Sargent Treasurer
Andrea Wiggins
Company Secretary Mark Walmsley (Resigned 30/6/24)
Dean Farmer (appointed 16/09/2024)
Key management Ben Higgins Chief Executive
Personnel Georgina Jones Operations Director (resigned 10/11/23)
Paul Keedwell Certification Director
Sarah Leitch Director of Programme Development
Clare Stephen Communications Director
Mark Walmsley Business & Finance Director (resigned 30/6/24)
Bankers Lloyds Bank PLC
1 Vicar Street
Kidderminster
WORCESTERSHIRE
DY10 1DH

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British Institute of Learning Disabilities

Reference and administrative information

For the year ended 31 March 2024

Solicitors Stone King LLP Boundary House 91 Charterhouse Street LONDON EC1M 6HR Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor 110 Golden Lane LONDON EC1Y 0TG

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2024

The trustees present their report and the audited financial statements for the year ended 31 March 2024.

Reference and administrative information set out on page 1-2 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The Charity’s objects are restricted specifically, in each case only for the public benefit to advance education and research relating to learning disabilities, autism or both including those with complex needs associated with behaviour, mental health or physical health (multiple and profound disabilities) in order to improve support for persons with such disabilities.

Our values guide us in everything we do. They are the foundation for the relationships we build with our staff, communities, and partners.

Championing human rights is at the heart of all of our work. We enable, support and empower people to live the life they choose.

Summary of Activities

We identify opportunities to improve and promote best practice across these priority areas through all our activities. Our activities include: workforce development and qualifications, events, webinars, communities of practice, resource development and certification. Through these activities, we work to improve quality of life for people with learning disabilities. We also work with partners across the sector, where we have shared and promoted best practice, championed the rights of people with learning disabilities and improved policy impacting on the lives of people with learning disabilities.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2024

report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

This year we focused on the charities’ four priority areas: Health Inequalities, Homes Not Hospitals, Practice Leadership and Restraint Reduction.

believes people should live in homes within their communities, not in institutions. BILD’s Homes Not Hospitals activity seeks to influence and support implementation of government(s) policy on deinstitutionalisation and improving community support for people. We work with stakeholders to champion this cause and identify solutions that enable people to access the support they need in their own homes.

BILD’s Health Inequalities work grows from our established Growing Older with Learning Disabilities (GOLD) activity, recognising that health inequalities impact people with learning disabilities and autistic people across their lives. We seek to raise the profile of issues of health inequalities, working with partners to identify solutions and improve support to identify and mitigate these inequalities. BILD champions Practice Leadership as an evidence-based model that has positive outcomes for staff and the people they support. Practice Leaders coach and support colleagues, improving quality of life for people accessing support by helping staff provide the right kind of support.

We do not make social investments, and we do not make grants to other organisations.

We do not use volunteers.

Achievements and performance

This year we focused on the charities’ four priority areas: Health Inequalities, Homes Not Hospitals, Practice Leadership and Restraint Reduction.

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British Institute of Learning Disabilities

For the year ended 31 March 2024

Trustees’ annual report

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British Institute of Learning Disabilities

Trustees’ annual report

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- British Institute of Learning Disabilities charity (BILD) Activities

As part of our commitment to developing Practice Leadership, BILD, alongside the Health and Social Care Alliance, developed a new definition of Practice Leadership, and worked to influence the inclusion of Practice Leadership as a non-management pathway within the Department for Health and Social Care’s new Social Care Workforce Pathway, published in January 2024.

The BILD Group continues its work on reducing restrictive practices in services through the work of the Restraint Reduction Network and BILD Association of Certified Training (ACT). The RRN has a well-established, growing network of members, qualifications in reducing restrictive practices, annual conference, Training Standards and a body of information resources to support practice. BILD ACT is licensed by the RRN to offer the certification of training services where the training involves a restrictive component. Certification aims to help ensure that people are treated with dignity and respect and the people who are there to support them have the right knowledge and skills.

Workforce Development

BILD offers a breadth of workforce development opportunities, guided by our priority areas, for people at all levels of organisations and services, from frontline support to senior leadership. This year, we worked with more than 83 organisations across Education, Health and Social Care to support workforce and organisational development. Our programmes, which include offerings in Good Support, Positive Behaviour Support (PBS) and Active Support seek to develop the knowledge and skills needed for practitioners to provide excellent support, addressing health inequalities and supporting people to live within their communities, in homes, not hospitals.

We have continued a major focus on Practice Leadership and have updated our popular CAPBS Coaches Programme which provides a foundation in Practice Leadership. The first of its kind, the Coaches Programme has been independently evaluated by Tizard Centre at University of Kent and was rated ‘gold’ by the Skills for Care Peer Review. This year, we delivered 48 PBS Coaches programmes for practice leaders across Education, Health and Social Care in the UK.

We also updated our Active Support Coaches Programme that provides tools and skills for Practice Leaders in developing teams, carers, and family support.

In early 2024, we also reintroduced our Open Programmes offer, where organisations can purchase individual places for their staff on one of our programmes. Recognising the resourcing and budgetary challenges facing services, the open programmes offer increased flexibility and choice for organisations and services.

Qualifications

BILD continues to receive significant interest in our established PBS BTEC qualifications, offered at Certificate (Level 4) and Diploma (Level 5).

This year, 3 new cohorts started, with 146 learners undertaking certificate and 184 learners undertaking diploma.

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Trustees’ annual report

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The Diploma Practice Leadership in Positive Behaviour Support furthers our work to develop practice leaders within services. A practice leader is a person with specialist skills and expertise in their field of care and support. They ensure high quality person-centred support that improves quality of life by helping staff provide the right kind of support.

BILD Group’s wider qualifications offer grew within the Restraint Reduction Network, with the launch of a new Diploma Practice Leadership in Trauma Informed Practice, alongside the existing Reducing Restrictive Practices Certificate, Diploma Practice Leadership in Reducing Restrictive Practices, Certificate in the HOPE(S) Specialist Practice to Reduce Long Term Segregation (SRF), and Level 5 Diploma for Practice Leadership in the HOPE(S) Model of Care to reduce Long Term Segregation (SRF).

Conferences

BILD’s conference programme for the year included the hybrid BILD International Positive Behaviour Support Conference in May 2023, a new in-person conference hosted in partnership with the Restraint Reduction Network and RESPOND in June 2023 and an online Growing Older with Learning Disabilities health inequalities conference in November 2023, with a total of 651 delegates attending across the events.

All our conferences were co-chaired by people with lived experience, and the keynote programmes featured a range of contributors including people with lived experience, family-carers, practitioners, professionals and academics.

Kindness, Connection and Coproduction: Looking for the heart and soul of PBS took place in Newcastle in May 2023, and saw 310 delegates join to explore coproduction in PBS.

Building the right support through trauma informed approaches and relational working was the first BILD conference held in partnership with other charities. Taking place in Birmingham, the sold-out event demonstrated considerable demand for further activity in trauma informed approaches.

The online Preventing avoidable deaths: Stopping people with learning disabilities dying younger proved to be our most popular GOLD conference to date, selling out with 184 delegates attending.

Webinars

BILD held four webinars across the year, aligned to Practice Leadership and Health Inequalities with 1207 people attending.

Partnership Working

Good Lives, Good Health with Learning Disability England

This year, BILD partnered with Learning Disability England to write a new chapter for LDE’s Good Lives Framework focused on Good Health. BILD hosted two online meetings, one for people with learning disabilities and family carers and another for professionals, and hosted an online survey, to hear about people’s experiences of health services and to learn about the problems they can see

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Trustees’ annual report

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in how people with learning disabilities get healthcare. In addition, BILD facilitated two in person workshops at LDE’s conferences in Leeds and London.

BILD partners with People First and Transport for London

This year, BILD has partnered with Transport for London (TfL) and People First; a national user-led organisation based in London run by, and for, people with learning difficulties. The project seeks to work with people with lived experience of a learning disability using public transport in London, to help inform future TfL customer initiatives.

As part of the ongoing partnership, BILD will also provide advice and support to TfL to improve awareness and understanding of the needs of people with learning disabilities and autistic people.

Autism Central

BILD is one of several organisations supporting Autism Central, a new peer education programme commissioned by NHS England. Autism Central aims to build knowledge and understanding of autism and empower families and carers to advocate for autistic people they support to get the right understanding and adjustments in place across the services they use. Everything the programme does is informed by or co-produced with autistic people, families and carers.

IMPACT Network

BILD worked with the IMPACT Network, based at University of Birmingham, on the topic of “Support for people with learning disabilities and/or autistic people to come out of long-stay hospitals”. Networks were set up across the four UK Nations and BILD was the coordinator for the IMPACT Network in England, made up of people with lived experience and professionals. The IMPACT Network aims to:

  1. Improve practice and outcomes in adult social care at the local level and solve common, yet complex, challenges.

  2. Collate practical solutions at the community level to create scalable solutions that inspire and inform change across the UK.

Communities of Practice

BILD seeks to support and facilitate Communities of Practice that support learning by sharing sector knowledge and good practice.

This year saw the relaunch of the UK PBS Alliance, facilitated by BILD. The UK PBSA is a partnership of organisations focused on improving quality of life of people whose behaviour may challenge services, and those providing support, through PBS, active support and practice leadership. It is the umbrella organisation for 15-20 PBS Communities of Practice, reaching across sectors in the UK.

Membership

BILD has an established membership, offering individual, organisational, and lived experience/family carer options. Membership for the year remained steady, totalling 687 at the end of the period.

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Working Together - Strengthening our coproduction activity

BILD aims to work together with people with learning disabilities and autistic people to make sure that we are focussed on the things that matter most to people. We have continued to develop our working together activity this year, through several activities.

Working Together Charter

This year, BILD’s Working Together Group published a new Working Together Charter, which sets out how we aim to work together with people.

Our Working Together group helps the BILD Group embed coproduction in everything we do, from making our financial processes more accessible to working on projects with our communications department. Half the members of the group are experts with lived experience and the group is cochaired by an expert with lived experience and our coproduction lead.

BILD for the Future

BILD for the Future is a group of people with lived experience of a learning disability who meet regularly to advise and support BILD, helping us to focus on the things that matter to people. Key areas of activity for the group this year included discussing how the group can become more diverse and how to make practice leadership more inclusive of people with lived experience. Membership of the group continued to grow this year, and the group met in person in May in addition to monthly online meetings.

Lived Experience Coordinator role

We were delighted this year to appoint a new permanent staff role, Lived Experience Coordinator, to provide additional support to our colleagues with lived experience of a learning disability or autism. The role will improve both administrative support and our ability to ensure reasonable adjustments are in place. This is part of our commitment to ensuring our meaningful coproduction activity is embedded across the organisation.

- Restraint Reduction Network Charity (RRN) Activities

The RNN has an ambitious vision to eliminate the unnecessary use of restrictive practices in health, social care and education. Through this, we seek to create a culture of respect for human rights across services. As a network of committed organisations and individuals, the RNN works towards this mission by sharing learning, developing quality standards and practical tools to support restraint reduction, and by working across sectors to promote culture change.

Training Standards

These Standards, developed by RNN, are endorsed by a wide range of professional bodies, and it is mandated within the Mental Health (Use of Force) Act statutory guidance (2021) that “[restrictive intervention] training providers must be certified as complying with the RRN Training Standards”.

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The NHS (England) contracts require all providers of mental health and learning disability services to ensure all relevant staff receive training in restrictive practices that is certified as complying with the RRN Training Standards and the Care Quality Commission (CQC) expects providers to only use training that is certified as complying with the RRN Training Standards.

Version 2 of the Standards are currently in development and are intended to be easier for people to understand and implement and will include specific considerations for educational settings, including and schools.

Qualifications

The Certificate in Reducing Restrictive Practices and Diploma Practice Leadership in Reducing Restrictive Practices continued into their second year, with 47 learners starting their studies this year.

The HOPE(S) qualifications, run in partnership with NHS Mersey Care, saw 17 learners in the pilot cohort successfully complete the diploma. These qualifications in the HOPE(S) Model of Care to reduce Long Term Segregation (SRF) are the first of their kind.

In addition to RRN’s existing qualification offering, 2023 saw the launch of a pilot of a new Diploma Practice Leadership in Trauma Informed Practice. 16 learners commenced study in March 2024.

Projects

The RRN undertook a range of projects this year, including those commissioned by NHS England.

Resource Development Projects

Projects typically involve research and coproducing resources for practitioners and people with lived experience. Those completed this year include:

Buddies

The innovative Buddies project, in partnership with the BILD and Reach Out, continued this year with 24 people with learning disabilities and autistic people detained within mental health hospitals, being matched with people who themselves have lived experience of being a hospital inpatient, creating ‘friendships like no other’.

This peer support has provided people who are subject to high levels of restrictive practices, including solitary confinement with someone who understands the hospital environment and has no prejudice about their circumstances or control over them.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2024

Project funding ended in March 2024. However, RRN hopes as more hospitals realise the benefits, we can continue the Buddies Project in future, helping to support even more autistic people and people with learning disabilities on their journey back into their communities.

Events

The annual RRN Conference took place in October 2023, this year focussed on Positive Cultures and Relational Working, with 259 delegates attending. Featuring international speakers, the hybrid conference was co-chaired on both days by people with lived experience and 50% of the speakers in the programme were people with lived experience.

The RRN hosted 6 free webinars throughout the year, covering topics including:

Membership

The RRN has a well-established, growing network of 3027, members, with 2625 individual members and 402 organisational members. All members must make a pledge of what they are doing to reduce restrictive practices.

– Association of Certified Training (ACT) Charity Activities

ACT is licensed by RRN to offer the certification of training services where the training involves a restrictive component.

It is a legal requirement for specialist mental health services commissioned by NHS England to provide certified training in restraint practices.

There are 115 training organisations certified under the scheme, with a further 32 organisations currently working towards certification.

There are 407 affiliate organisations. Affiliate organisations are service provider organisations that deliver certified training services within their own organisations on behalf of a certificated training service.

In total 2,845 trainers are working under the ACT certification scheme.

There are four levels of scrutiny to ensure the impartiality and objectivity of the assessment process. Training services are required to go through a recertification process every three years. In the intervening period 20% of senior trainers, curricular and affiliated organisations are subject to randomised assessment. 47 organisations have been recertified to date.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2024

Beneficiaries of our services

We have completed an independent evaluation of our buddies programme for people detained in mental health settings with high levels of restrictions. There were powerful soundbites from the patients matched with a peer buddy including ‘it gives me a reason to get out of bed in the morning’ and ‘it gives me hope’. Another patient had not spoken since being detained in a mental health hospital but did start speaking to his buddy.

Financial review

The total surplus for the year amounted to £197,375 compared to a (restated) surplus of £209,112 last year. This included unrealised Investment gain of £6,277 (2023: loss £8,734).

The main source of funding for the Group is from our certification of training organisations, delivering training that uses the Restraint Reduction Training Standards developed by our Restraint Reduction Network charity. This accounts for 30% of our income this year, and an increase of 12% from the previous year. The budget for 24/25 expects this level to be maintained.

Investment Policy and Performance

The Charity currently holds the majority of its cash funds across two accounts, a Treasury Deposit Account, and a Savings account. In the year these funds earned an average return rate of 1.91% (2023 0.01%) which was acceptable to the Trustees given the low level of risk and low market returns available. During the year the Trustees opened an additional savings account to obtain a better interest rate. This is included in the figures above and it is anticipated that returns will be greater in the coming year.

Account Amount
Equals card cash deposit 25,129
Lloyds(Current Treasuryaccount) 1,140,575
Lloyds(Deposit account) 489,547
CCLA(HSBC CIOF) 509,804
Total 2,165,055

The value of investments in shares and unit trusts has increased by £6,277 – 13.8% (2023 decreased by £8,734 – 16.1%).

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British Institute of Learning Disabilities

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As at 31/3/24

Unit value Units Value
Tesco £2.966 834 £2,474
JPMF UK Fund £6.802 7,243.2 £49,268
Total £51,742

As at 31/3/23

Unit value Units Value
Tesco £2.657 834 £2,216
JPMF UK Fund £5.971 7,243.2 £43,465
Total £45,465

Principal risks and uncertainties

The Trustees are aware of their responsibilities for ensuring that BILD minimises its exposure to risk and provides effective management where risk is identified. The management team have a formal risk management process to assess business risks and implement risk management strategies. This involves identifying the types of risks the Charity faces, categorising them in terms of potential impact and likelihood of occurrence, identifying responsibilities for managing each level of risk, and implementing appropriate risk management strategies at each level.

The Risk Policy is approved by the Board. The Risk Register is regularly reviewed by the Finance Sub Committee, and key risks are reported up to the Board of Trustees. The risk register is regularly reviewed and updated to reflect the risks considered material to the organisation.

The challenging environment within the Education, health and social care sectors continues to remain a key risk to BILD, in particular the tightening of funding from the central government. We aim to mitigate this risk by seek additional income streams and contracts from non-governmental services such as charitable trusts.

We also continue to work with our customers to deliver high quality and flexible training around their specific needs. However it is becoming harder to book in training due to the well documented recruitment and retention challenge for the sector as a whole. We will review our pricing strategies in the coming year to ensure we are maximising funding to cover core costs.

Reserves policy and going concern

Reserves

Each year the Trustees review the Reserves Policy. The Board considers the Charity’s exposure to major risks in terms of their likely impact on income sources and planned expenditure in the short to medium term, as well as assessing the best way to manage such risks.

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The reserves policy is set on an individual charity basis, as well as a Group basis for the consolidated financial statements of The British Institute of Learning Disabilities. The policies were approved by Trustees in March 2024.

The target free reserves for each of the group charities should be three months’ of full budgeted operational costs. Group reserves policy states that any charity with three months’ worth of free reserves will contribute the excess to the group reserves, which is set at a maximum of nine months’ worth of group budgeted expenditure for the coming year.

Budgeted unrestricted operating expenditure for the Group is £601k for 24/25, which is £120k below target free reserves. The Trustees will review expenditure on projects within the designated funds, and explore other avenues of income generation during the year in an effort to meet their reserves target.

At 31st March 2024, total consolidated reserves stood at £855k (2023 restated: £657k), of which free reserves totalled £481k (2021: £262k).

Reserves 2024 2023 restated
Total 854,624 657,249
Less tangible fixed assets (7,770) (10,932)
Less restricted funds (16,815) (18,853)
Less designated funds (125,682) (60,000)
Free Reserves 704,357 567,464
BILD 507,412
ACT 67,702
RRN 131,812
Total 704,357

During the year, the level of free reserves is monitored through reporting to the Board.

Going Concern

The trustees consider that there are no material uncertainties about the charitable group's ability to continue as a going concern. This is evidenced by the improving financial performance of the group charities throughout 2023/24 and the subsidiary charities both demonstrating their abilities to become self-funding. The increase in unrestricted reserves for the Group was £121k.

In consideration of going concern, the Trustees’ have prepared a high-level budget and cashflow forecast, to the end of November 2025, based on known events and income and cost inflation at 3% for those costs not already contracted. This forecast was approved by the Finance Subcommittee on the 22[nd] November 2024.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2024

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Fundraising

The charity raises its funds through a variety of ways. These include membership subscriptions, commercial agreements with governmental organisations and other commercial entities, Governmental Grants, and individuals registered on our certified qualifications.

The charity doesn’t seek funding direct from the public and doesn’t engage with commercial fundraising companies undertaken by third parties.

During the year to 31st March 2024, no complaints have been received regarding any of the Charity’s fundraising.

As a human rights charity, we always consider those with lived experience in each fundraising activity and have committed to co-producing activities where we can.

Plans for the future

In developing BILD’s current strategy and planning our future direction, the Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit.

The BILD Group will continue to focus our efforts across the four priority areas of Homes Not Hospitals, Health Inequalities, Practice Leadership and Reducing Restrictive Practices.

We are working towards each priority area having a dedicated annual conference, Community of Practice, workforce development offer, qualification, key project and policy position to ensure BILD takes a comprehensive approach to improving support for people with learning disabilities and autistic people in these areas.

In particular, the upcoming year will provide an opportunity to further widen our establish GOLD activity to consider broader health inequalities, consolidate our work promoting and developing Practice Leadership and strengthening our efforts to improve support for people with learning disabilities so that more people live in homes in their communities rather than in hospitals.

In our work to reduce restrictive practices, developing Version 2 of the Restraint Reduction Network Training Standards and securing funding for a national restraint reduction programme are key priorities for the coming year. We are also exploring potential to do more work with the CJS and prisons to reduce restrictive practices of people with learning disabilities, autism and mental health conditions.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2024

Development of Version 2 of the Training Standards

The RRN has commenced work on version two of the RRN Training Standards. These Standards are endorsed by a wide range of professional bodies, and it is mandated within the Mental Health (Use of Force) Act statutory guidance (2021) that “[restrictive intervention] training providers must be certified as complying with the RRN Training Standards”.

The NHS (England) contract requires all providers of mental health and learning disability services to ensure all relevant staff receive training in restrictive practices that is certified as complying with the RRN Training Standards and the Care Quality Commission (CQC) expects providers to only use training that is certified as complying with the RRN Training Standards.

Version 2 of the Standards are intended to be easier for people to understand and implement and will include specific considerations for educational and school settings.

Respond joins the Bild group

In October 2024, Bild formally welcomed Respond to the Bild group of charities.

Respond is a national charity that supports people with learning disabilities and autistic people who have experienced trauma. It provides specialist psychotherapy, advocacy and traumainformed training. Respond joins the three existing charities within the Bild Group – Bild, the Restraint Reduction Network (RRN) and Bild Association of Certified Training (ACT).

The four charities share a common goal: to build a more inclusive society where everyone can enjoy the same rights and opportunities. All charities within the group operate independently with their own Board of Trustees and governance arrangements, while benefiting from pooled backoffice functions such as HR, finance and communications.

Structure, governance and management

The Board of Trustees is responsible for the overall governance of the Charity. Trustees are elected by Trustees and approved by members at an Annual General Meeting. At any one time the number of Trustees shall be not less than 4 and not more than 12. Elected Trustees may remain in office for not more than eight years (two four-year terms) before retirement. Trustees may be re-elected on the second anniversary of their retirement.

Positive working relationships and partnerships between Trustees and staff continue to contribute significantly to the achievement of the Charity’s aims. Trustees met as a Board six times during the year to review strategy, operational and investment performance and operating plans and budgets.

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British Institute of Learning Disabilities

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The Board delegates the exercise of certain of its powers in connection with the management and administration of the Charity as set out below. This is controlled by regular reporting to the Board so that all decisions made under delegated powers can be ratified by the full Board in due course.

All Trustees give of their time freely and no Trustee remuneration was paid in the year. Details of Trustee expenses and related party transactions are disclosed in notes 10 and 11 to the accounts. The Charity has an expenses policy which applies equally to Trustees, Management and Staff. This policy provides guidance on permitted financial limits by category of expenditure and requires all expenses to be approved by a more senior authority.

Remuneration for Key Management personnel is agreed with Trustees on an annual basis, along with the rest of the staff team. If a role becomes vacant, the role description is reviewed and then tested against the market, with independent assessment taken from Croner, who is an adviser to the charity on all Human Resources matters.

Trustees are required to disclose all relevant interests and register them with the Chief Executive and in accordance with the Charity’s policy withdraw from decisions where any conflict of interest arises.

Finance Sub-Committee

The Finance Sub-Committee met eleven times during the year. Its membership consists of three Trustee representatives and the senior managers of the Charity. It is responsible for the general financial management and internal control and is also charged with reviewing the strategy, policy, and management of the Charity’s investments, and advising the Board of Trustees accordingly. The Committee ensures proper procedures are in place to manage cash resources prudently and to maximise income from liquid resources with due regard to risk while maintaining sufficient funds to meet daily cash requirements. The Committee advises the Board of Trustees for each of the group’s charitable entities on the appropriate level of free and designated reserves and of any significant change needed in investment strategy.

Build for the Future

Build for the Future is BILD’s advisory group of self-advocates drawn from local and national advocacy organisations. The group has been very successful in commenting on BILD’s work and sharing the important issues for their lives.

The group have spent time making sure that they will work in inclusive ways and thinking of issues that they want BILD to look at. They have renamed the group “Build for the Future – sense of belonging.”

The members have emphasised that “Teamwork makes the dream work.”

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Chief Executive

The Chief Executive is responsible for the day-to-day management of the Charity’s affairs and for implementing the strategy and policies agreed by the Board of Trustees. During 2023/24, the Chief Executive was assisted by the Senior Leadership Team and the wider team. Senior Leadership Team during the year: -

The BRITISH INSTITUTE OF LEARNING DISABILITIES is a charitable company limited by guarantee, incorporated on 5[th] March 1993 and registered as a charity on 2[nd] April 1993.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

Other members of the BILD group are: -

BILD Ltd is the Relevant Legal Entity registered at Companies House as the PSC, and has majority control over both subsidiary charities.

Appointment of trustees

There is an open advert approach for trustee recruitment. We specify any specific skills we need based on skills gap analysis. The selection process is led by the chair and CEO. Beneficiaries are always involved in the selection process. Once trustees are selected they have a trial period before being confirmed at the AGM.

The number of trustees shall not be less than five and not more than 12. Trustees are appointed for a four year term, and shall be eligible for re-election for a second term of four years.

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British Institute of Learning Disabilities

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Trustee induction and training

New trustees are inducted by being provided with key information including the role of the trustee, about BILD and the BILD strategy. New trustees also meet with the chair, co-chairs and vice-chairs that are in place at the time, at the start of their tenure. Additional meetings and discussions take place with the CEO and other directors in advance of their first trustee meeting.

Related parties and relationships with other organisations

Trustees are required to disclose all relevant interests and register them with the Chief Executive and in accordance with the Charity’s policy withdraw from decisions where any conflict of interest arises.

Organisations we have worked with over the course of the last year include:

Remuneration policy for key management personnel

All Trustees give of their time freely and no Trustee remuneration was paid in the year.

A total of £1,535 (2023: £251) was reimbursed in expenses to 2 (2023: 1) trustees for expenses incurred in attending meetings of trustees. Details of Trustee expenses and related party transactions are disclosed in notes 9 to 11 of the accounts. The Charity has an expenses policy which applies equally to Trustees, Management and Staff. This policy provides guidance on permitted financial limits by category of expenditure and requires all expenses to be approved by a more senior authority.

Remuneration for Key Management personnel is agreed with Trustees on an annual basis, along with the rest of the staff team. If a role becomes vacant, the role description is reviewed and then tested against the market, with independent assessment taken from Croner, who is an adviser to the charity on all Human Resources matters.

Funds held as custodian trustee on behalf of others

BILD does not hold any funds as a custodian.

19

British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2024

Statement of responsibilities of the trustees

The trustees (who are also directors of British Institute of Learning Disabilities for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company or group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2024 was 9 (2023:8). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

20

British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2024

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The directors’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The trustees’ annual report has been approved by the trustees on 5 December 2024 and signed on their behalf by

Fiona Ritchie Trustee/Co-Chair

21

Independent auditor’s report

To the members of

British Institute of Learning Disabilities

Opinion

We have audited the financial statements of British Institute of Learning Disabilities (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 March 2024 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the group financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on British Institute of Learning Disabilities' ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

22

Independent auditor’s report

To the members of

British Institute of Learning Disabilities

Other Information

The other information comprises the information included in the trustees’ annual report other than the group financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the group financial statements does not cover the other information, and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the group financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the group financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:

23

Independent auditor’s report

To the members of

British Institute of Learning Disabilities

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charites Act 2011 and report in accordance with those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

24

Independent auditor’s report

To the members of

British Institute of Learning Disabilities

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable

25

Independent auditor’s report

To the members of

British Institute of Learning Disabilities

company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Fleur Holden (Senior statutory auditor)

10 December 2024

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

26

British Institute of Learning Disabilities

Consolidated statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2024

For theyear ended 31 March 2024
2024
Unrestricted
Restricted
Total
Note
£
£
£
Income from:
54,645
-
54,645
2
23,049
80,000
103,049
3
2,026,158
-
2,026,158
81,199
-
81,199
315,259
-
315,259
4
6,768
-
6,768
5
72
-
72
18,748
-
18,748
2,525,898
80,000
2,605,898
-
82,038
82,038
6
1,982,736
-
1,982,736
107,894
-
107,894
242,132
-
242,132
2,332,762
82,038
2,414,800
6,277
-
6,277
7
199,413
(2,038)
197,375
-
-
-
199,413
(2,038)
197,375
199,413
(2,038)
197,375
Reconciliation of funds:
25
638,396
18,853
657,249
837,809
16,815
854,624
Investments
Other - Bank interest
Total income
Expenditure on:
Donations and legacies
Charitable activities
Other trading activities
Learning services
Consultancy & projects
Membership & subscriptions
Grants
Net income / (expenditure) for the year
Total expenditure
Net income / (expenditure) before net
gains / (losses) on investments
Charitable activities
Learning services
Membership & subscriptions
Consultancy & projects
Net gains / (losses) on investments
Grants
191,098
193,136
(2,038)
Total funds brought forward (as restated)
Total funds carried forward
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
Net movement in funds		 2023 Restated
Unrestricted
Restricted
Total
£
£
£
-
-
-
-
169,861
169,861
1,765,014
-
1,765,014
99,012
-
99,012
370,791
-
370,791
2,044
-
2,044
-
-
-
71
-
71
2,236,932
169,861
2,406,793
-
140,731
140,731
1,691,293
-
1,691,293
91,855
-
91,855
265,068
-
265,068
2,048,216
140,731
2,188,947
(8,734)
-
(8,734)
188,716
29,130
217,846
179,982
29,130
209,112
29,130
(29,130)
-
209,112
-
209,112
209,112
-
209,112
429,284
18,853
448,137
638,396
18,853
657,249

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 21a to the financial statements.

27

British Institute of Learning Disabilities

Company no. 02804429

Balance sheet

As at 31 March 2024

Note
Fixed assets:
11
12
Current assets:
15
Liabilities:
16
21
Total unrestricted funds
Total funds
Investments
Cash at bank and in hand
Tangible assets
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
Revaluation reserve
General funds
Fair value reserve
Non-charitable subsidiary funds
Total assets less current liabilities
Stock
Debtors
Funds:		 2024 2023 Restated
£
£
7,770
10,932
51,742
45,465
59,512
56,397
-
6,315
615,171
766,973
2,165,056
2,161,842
2,780,227
2,935,131
(1,985,114)
(2,334,279)
795,112
600,852
854,624
657,249
854,624
657,249
16,815
18,853
125,682
60,000
-
-
-
-
712,127
578,396
-
-
837,809
638,396
854,624
657,249
The group		 2024 2023 Restated
£
£
7,770
10,932
51,742
45,465
59,512
56,397
-
6,315
615,171
766,973
2,165,056
2,161,842
2,780,227
2,935,131
(1,985,114)
(2,334,279)
795,112
600,852
854,624
657,249
854,624
657,249
16,815
18,853
125,682
60,000
-
-
-
-
712,127
578,396
-
-
837,809
638,396
854,624
657,249
The group		 2024 2023 Restated
£
£
7,770
10,932
51,742
45,465
59,512
56,397
-
6,315
567,280
694,377
1,399,894
1,433,552
1,967,174
2,134,244
(1,474,690)
(1,741,833)
492,484
392,411
551,996
448,808
551,996
448,808
16,815
18,853
20,000
-
-
-
-
-
515,181
429,955
-
-
535,181
429,955
551,996
448,808
The charity		 2024 2023 Restated
£
£
7,770
10,932
51,742
45,465
59,512
56,397
-
6,315
567,280
694,377
1,399,894
1,433,552
1,967,174
2,134,244
(1,474,690)
(1,741,833)
492,484
392,411
551,996
448,808
551,996
448,808
16,815
18,853
20,000
-
-
-
-
-
515,181
429,955
-
-
535,181
429,955
551,996
448,808
The charity
59,512
-
615,171
2,165,056		 56,397
6,315
766,973
2,161,842		 59,512
-
567,280
1,399,894		 56,397
6,315
694,377
1,433,552
2,780,227
(1,985,114)		 2,935,131
(2,334,279)		 1,967,174
(1,474,690)		 2,134,244
(1,741,833)
795,112 600,852 492,484 392,411
854,624 657,249 551,996 448,808
854,624 657,249 551,996 448,808
16,815
125,682
-
-
712,127
-		 18,853
60,000
-
-
578,396
-		 16,815
20,000
-
-
515,181
-		 18,853
-
-
-
429,955
-
837,809 638,396 535,181 429,955
854,624 657,249 551,996 448,808

Approved by the trustees on 5 December 2024 and signed on their behalf by

Teresa Sargent Trustee

28

British Institute of Learning Disabilities

Consolidated statement of cash flows

For the year ended 31 March 2024

Note
£
£
£
£
Net income / (expenditure) for the reporting period
197,375
150,329
(as per the statement of financial activities)
Depreciation charges
6,666
6,072
(Gains)/losses on investments
(6,277)
8,734
Dividends from investments
(72)
(71)
Decrease in stocks
6,315
559
Decrease in debtors
151,803
253,040
(Decrease)/ Increase in creditors
(349,165)
40,384
Net cash provided by operating activities
6,646
459,047
72
71
(3,504)
(7,284)
(3,432)
(7,213)
3,214
451,834
2,161,842
1,710,008
Cash and cash equivalents at the end of the year
2,165,056
2,161,842
Analysis of cash and cash equivalents
At 1 April
2023
Cash flows
Other non-
cash
changes
At 31 March
2024
£
£
£
£
Cash at bank and in hand
2,161,842
3,214
-
2,165,056
a
Total cash and cash equivalents
2,161,842
3,214
-
2,165,056
Cash and cash equivalents at the beginning of the year
Change in cash and cash equivalents in the year
2024
2023 Restated
Cash flows from operating activities
Net cash provided by / (used in) investing activities
Cash flows from investing activities:
Dividends from investments
Purchase of fixed assets		 Note
£
£
£
£
Net income / (expenditure) for the reporting period
197,375
150,329
(as per the statement of financial activities)
Depreciation charges
6,666
6,072
(Gains)/losses on investments
(6,277)
8,734
Dividends from investments
(72)
(71)
Decrease in stocks
6,315
559
Decrease in debtors
151,803
253,040
(Decrease)/ Increase in creditors
(349,165)
40,384
Net cash provided by operating activities
6,646
459,047
72
71
(3,504)
(7,284)
(3,432)
(7,213)
3,214
451,834
2,161,842
1,710,008
Cash and cash equivalents at the end of the year
2,165,056
2,161,842
Analysis of cash and cash equivalents
At 1 April
2023
Cash flows
Other non-
cash
changes
At 31 March
2024
£
£
£
£
Cash at bank and in hand
2,161,842
3,214
-
2,165,056
a
Total cash and cash equivalents
2,161,842
3,214
-
2,165,056
Cash and cash equivalents at the beginning of the year
Change in cash and cash equivalents in the year
2024
2023 Restated
Cash flows from operating activities
Net cash provided by / (used in) investing activities
Cash flows from investing activities:
Dividends from investments
Purchase of fixed assets		 £
150,329
6,072
8,734
(71)
559
253,040
40,384
71
(7,284)
2023		 £
Restated
459,047
(7,213)
451,834
1,710,008
2,161,842
2,161,842
3,214
-
2,165,056

29

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies

a) Statutory information

The registered office address is C/O Respond, Lenta Space, 180/186 Kings Cross Road, London, WC1X 9DE

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

These financial statements consolidate the results of the charity and its subsidiary charities, Bild Association of Certified Training Limited and Bild Restraint Reduction Network Limited on a line by line basis. Transactions and balances between BILD and the subsidiary charities have been eliminated from the consolidated financial statements. Balances between the entities are disclosed in the notes of the charity's balance sheet. A separate statement of financial activities, or income and expenditure account, for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006, A summary of the result for the year is disclosed in the notes to the accounts.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

There were no donated services or facilities this year. The charities do not use volunteeers.

g) Interest receivable

Interest on funds held in bank accounts and deposit accounts is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

30

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies (continued)

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Grants payable

The Charities do not make grants to other organisations

k) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. Costs of overall direction and administration of charity as a whole, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

Rental charges are charged on a straight line basis over the term of the lease.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £250. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

31

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.

Investments in subsidiaries

Investments in subsidiaries are at cost.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. In general, cost is determined on a first in first out basis and includes transport and handling costs. Provision is made where necessary for obsolete, slow moving and defective stocks. Donated items of stock, held for distribution or resale, are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

p) Debtors

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

q) Cash at bank and in hand

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

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

s) Financial instruments

The group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

t) Pensions

Pension contributions are payable on behalf of employees to a money purchase scheme. There is an exception for 2 individuals, who are part of the NHS pension scheme. All contributions are charged to the income and expenditure as they become payable.

32

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

Income from grants
Health & Wellbeing Alliance
Welsh Government (RRN)		 Unrestricted
£
-
23,049		 £
80,000
-
Restricted		 2024
Total
£
80,000
23,049		 Unrestricted
£
-
-		 £
169,861
-
Restricted		 2023
Total
£
169,861
-
23,049 80,000 103,049 - 169,861 169,861

Both of these grants fall under the Consultancy category of chairtable activities. The Health and Wellbeing Alliance was set up by the UK government to assist with UK Government policy development

3 Income from charitable activities

Learning Services:
Event registration fees
Student qualification Registration fees
Training & Conferences
Application Fees (ACT)
Annual Assessment fees (ACT)
Sub-total for Learning Services
Membership & Subscriptions
Consultancy & Projects:
Buddies (RNN Proejct)
Coventry & Warwickshire HA
Action For Children
Transport For London
National Autistic Society
Liverpool CCG
Dept of Health & Social Care
Other Projects & Consultancy <£10k
Sub-total Consultancy & projects
Total income from charitable activities
Sub-total for Membership &
subscriptions		 Unrestricted
£
208,773
516,051
554,097
162,484
584,753		 £
-
-
-
-
-
Restricted		 2024
Total
£
208,773
516,051
554,097
162,484
584,753		 Unrestricted
£
1,765,014
-
-
-
-		 £
-
-
-
-
-
Restricted		 2023
Total
£
1,765,014
-
-
-
2,026,158
81,199		 -
-		 2,026,158
81,199		 1,765,014
99,012		 -
-		 1,765,014
99,012
81,199
152,146
17,794
22,000
16,600
19,425
25,034
14,870
47,390		 -
-
-
-
-
-
-
-
-
-		 81,199
-
152,146
17,794
22,000
16,600
19,425
25,034
14,870
47,390		 99,012
370,791
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-
-
-		 99,012
370,791
-
-
-
-
-
-
-
-
315,259
2,422,616		 -
-		 315,259
2,422,616		 370,791
2,234,817		 -
-		 370,791
2,234,817

4 Income from other trading activities

Income from other trading activities
Royalties
Book Sales		 Unrestricted
£
584
6,184		 2024
Total
£
584
6,184		 Unrestricted
£
2,044
-		 2023
Total
£
2,044
-
6,768 6,768 2,044 2,044

33

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

Income from investments
Investment Dividend Unrestricted
£
72		 2024
Total
£
72
-		 Unrestricted
£
-		 2023
Total
£
-
-
72 72 - -

34

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

6a Analysis of expenditure (current year)

Staff costs (Note 8)
Other Direct costs
Travel & Accommodation
Office & Admin
Professional Fees
Property & Insurance
Finance
Depreciation
Cost of delivering HWA Grant
Support costs
Governance costs
Total expenditure 2024
Total expenditure 2023		 Learning
services
Membership
&
subscriptions
Consultancy
& projects
Restricted
Grant costs
Governance
costs
Support
costs
2024 Total
2023
Total
£
£
£
£
£
£
£
£
817,760
48,751
70,988
22,153
-
139,687
1,099,339 1,072,439
-
6,366
-
-
-
-
6,366
2,515
188,385
1,291
43,157
-
13,517
23,929
270,279
229,471
91,224
4,882
3,290
-
600
83,693
183,689
205,099
544,345
28,149
87,627
-
43,681
24,425
728,227
551,267
26,566
-
161
-
1,543
22,561
50,831
41,106
729
-
-
-
-
11,539
12,268
3,948
-
-
-
-
-
6,666
6,666
6,072
-
-
-
57,135
-
-
57,135
77,030
1,669,009
89,439
205,223
79,288
59,341
312,500
2,414,800 2,188,947
265,625
15,625
31,250
-
-
(312,500)
-
-
48,102
2,830
5,659
2,750
(59,341)
-
-
-
1,982,736
107,894
242,132
82,038
-
-
2,414,800
1,691,293
91,855
265,068
140,731
-
-
2,188,947

35

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

6b Analysis of expenditure (prior year)

Staff costs (Note 8)
Cost of Sales
Travel & Accommodation
Office & Admin
Professional Fees
Property & Insurance
Finance
Depreciation
Cost of delivering HWA Grant
Support costs
Governance costs
Total expenditure 2023		 Learning
services
Membership
&
subscriptions
Consultancy
& projects
Restricted
Grants
Governance
costs
Support
costs
2023 Total
£
£
£
£
£
£
£
758,318
46,919
154,211
22,551
-
90,440
1,072,439
-
2,515
-
-
-
-
2,515
209,978
189
747
-
1,431
17,126
229,471
108,935
5,393
5,433
250
315
84,773
205,099
347,782
22,632
74,813
36,400
33,314
36,326
551,267
24,169
-
1,450
-
917
14,570
41,106
592
-
-
-
42
3,314
3,948
-
-
-
-
-
6,072
6,072
-
-
-
77,030
-
-
77,030
1,449,774
77,648
236,654
136,231
36,019
252,621
2,188,947
214,728
12,631
25,262
-
(252,621)
-
26,791
1,576
3,152
4,500
(36,019)
-
-
1,691,293
91,855
265,068
140,731
-
-
2,188,947

36

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

7 Net income / (expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2024 2023
£ £
Depreciation 6,666 6,072
Auditor's remuneration (excluding VAT):
Audit 10,500 12,500
Independent examination of subsidiary accounts 4,000 3,700
Under provision for prior year audit 3,000 -
Other services - 4,750

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Agency Labour
Redundancy and termination costs
Social security costs
Employer’s contribution to defined contribution pension schemes		 2024
£
941,492
-
91,086
66,024
737		 2023
£
879,910
16,500
83,951
60,062
32,015
1,099,339 1,072,438

Redundancy and termination costs were £0 this year (2023 £16,500).

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2024 2023
No. No.
£90,000 - £99,999 1 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £439,340 (2023: £469,289).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2023: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £1,536 (2023: £251) incurred by 2 (2023: 1) members relating to attendance at meetings of the trustees.

37

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 32 (2023: 30).

10 Related party transactions

Bild Restraint Reduction Network and Bild Association of Certified Training are deemed to be under control of the British Institute of Leaning Disabilities by virtue of the fact that Bild can appoint at least half of the board for each Charity. As a result, transactions between these organisations are deemed to be related party transactions.

Bild ACT - Bild recharges expenditure to Bild ACT for shared services received via a service level agreement and receives a reduction in costs for the initial set up of Bild ACT. During the period received totaled £350,393 (2023: £378,849). As at March 31 March 2024, £110,885 (2023: £30,442) was outstanding.

Bild RRN - Bild recharges expenditure to Bild RRN for shared services received via a service level agreement. During the period income received totaled £203,930 (2023: £237,901). As at 31 March 2024, £4,665 (2023: £98,389 owed by RRN) was owing to RRN.

BILD ACT pays BILD RRN by way of a licensing agreement for the certification scheme. During the period, payments totaled £149,616 (2023: £134,631). As at 31 March 2024, £17,152 (2023: £12,506) was outstanding.

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

11 Tangible fixed assets

At the start of the year
Additions in year
Charge for the year
Cost
At the end of the year
At the end of the year
Net book value
At the end of the year
At the start of the year
At the start of the year
Depreciation
The group and charity		 Fixtures
and fittings
£
64,389
-		 Office
equipment
£
153,922
3,504		 Total
£
218,311
3,504
64,389 157,426 221,815
64,389
-		 142,990
6,666		 207,379
6,666
64,389 149,656 214,045
- 7,770 7,770
- 10,932 10,932

All of the above assets are used for charitable purposes.

38

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

12 Listed investments

Listed investments
Fair value at the start of the year
Investments comprise:
Net gain / (loss) on change in fair value
Fair value at the end of the year
UK Common investment funds
Shares listed on the London Stock Exchange		 2024
2023
£
£
45,465
54,199
6,277
(8,734)
51,742
45,465
51,742
45,465
2024
2023
£
£
49,268
43,249
2,474
2,216
51,742
45,465
The group
The group		 2024
2023
£
£
45,465
54,199
6,277
(8,734)
51,742
45,465
51,742
45,465
2024
2023
£
£
49,268
43,249
2,474
2,216
51,742
45,465
The charity
The charity
51,742 45,465 51,742 45,465

13 Subsidiary undertakings

The charity owns the voting rights of two associated charities. These charities are as follows: - Bild Associated of Certified Training Limited, a company registered in England. The company is 1190461 and the charity registration number is 11721648. The registered office is Birmingham Research Park, 97 Vincent Drive, Edgbaston, Birmingham, B15 2SQ.

The subsidiary charities are used for non-primary purpose trading activities. All activities have been consolidated on a line by line basis in the statement of financial activities. Available profits are distrbuted under Gift Aid to the parent charity.

A summary of the results of the subsidiary charities are shown below:

Bild Association of Certified Trading Limited

Bild Association of Certified Trading Limited
Income from:
Charitable Activities
Expenditure on:
Charitable Activities
Net movement in funds in the year
Funds
Funds at the beginning of the year
Net movement of funds
Total funds carried forward		 2024
£
747,237
(703,510)		 2023
£
667,564
(624,729)
43,727 42,835
79,450
43,727		 36,615
42,835
123,177 79,450

39

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

BILD Restraint Reduction Network

BILD Restraint Reduction Network
Income from:
Charitable Activities
Expenditure on:
Charitable Activities
Net movement in funds in the year
Funds
Funds at the beginning of the year
Net movement of funds
Total funds carried forward		 2024
£
502,505
(449,639)		 2023
£
490,318
(436,474)
52,866 53,844
126,584
52,866		 72,740
53,844
179,450 126,584

14 Parent charity

The parent charity's gross income and the results for the year are disclosed as follows:

2024 2023
£ £
Gross income 1,512,049 1,324,760
Result for the year 100,782 51,785
Funds
Funds at the beginning of the year 451,215 235,063
Net movement of funds 100,782 51,785
Total funds carried forward 551,997 286,848
Debtors
Trade debtors
Other debtors
Prepayments & accrued income
Amounts due from group undertakings		 2024
2023
£
£
480,315
608,629
31,580
83,645
-
-
103,276
74,699
615,171
766,973
The group		 2024
2023
£
£
325,033
426,795
31,480
66,991
110,884
128,830
99,883
71,761
567,280
694,377
The charity
615,171 766,973 567,280 694,377

40

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

Amounts due to group undertakings
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
Trade creditors
Other creditors
Deferred income comprises:
Deferred income (restated)
Deferred income (note 17)
Taxation and social security
Accruals		 2024
2023
£
£
5,017
100,436
200,646
193,131
122,728
96,618
-
-
176,627
134,151
1,480,096
1,809,943
1,985,114
2,334,279
2024
2023
£
£
1,809,943
1,801,467
(1,466,426)
(1,148,030)
1,136,579
1,156,506
1,480,096
1,809,943
The group
The group		 2024
2023
£
£
5,017
100,436
200,646
193,131
122,728
96,618
-
-
176,627
134,151
1,480,096
1,809,943
1,985,114
2,334,279
2024
2023
£
£
1,809,943
1,801,467
(1,466,426)
(1,148,030)
1,136,579
1,156,506
1,480,096
1,809,943
The group
The group		 2024
2023
£
£
7,147
76,707
201,255
138,176
100,644
87,039
4,665
-
127,819
99,373
1,033,160
1,340,538
1,474,690
1,741,833
2024
2023
£
£
1,340,538
1,532,688
(997,021)
(930,845)
689,643
738,695
1,033,160
1,340,538
The charity
The charity		 2024
2023
£
£
7,147
76,707
201,255
138,176
100,644
87,039
4,665
-
127,819
99,373
1,033,160
1,340,538
1,474,690
1,741,833
2024
2023
£
£
1,340,538
1,532,688
(997,021)
(930,845)
689,643
738,695
1,033,160
1,340,538
The charity
The charity
1,480,096 1,809,943 1,033,160 1,340,538

17 Deferred income (restated) Deferred income comprises:

All the employees within the group are employed by the parent company. The company operates a defined contribution pension scheme available to most of its permanent employees. The scheme funds are administered by Standard Life and is independent of the company's finances. During the year, employer contributions totalling £66,023 (2023: £60,062) were made. There were contributions totalling £451 (2023: £7,256) payable to the fund at the balance sheet date.

The Charity also makes contributions to the National Health Service (NHS) Pensions Scheme on behalf of two employees, which is an unfunded, defined benefit scheme. The amount charged against income represents the contributions payable to the scheme in respect of the accounting period.

19 Financial instruments

20a
General
unrestricted
£
7,770
51,742
652,615
712,127
Financial assets measured at fair value through profit and loss
Investments
Tangible fixed assets
Analysis of group net assets between funds (current year)
Investments
Net current assets
Net assets at 31 March 2024		 20a
General
unrestricted
£
7,770
51,742
652,615
712,127
Financial assets measured at fair value through profit and loss
Investments
Tangible fixed assets
Analysis of group net assets between funds (current year)
Investments
Net current assets
Net assets at 31 March 2024		 £
-
-
125,682
Designated
funds		 2024
£
51,742		 2023
£
45,465
Restricted
funds
£
-
-
16,815		 Total funds
£
7,770
51,742
795,112
712,127 125,682 16,815 854,624

41

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

For the year ended 31 March 2024 For the year ended 31 March 2024 For the year ended 31 March 2024
20b
General
unrestricted
£
10,932
45,465
521,999
578,396
21a
£
£
18,853
80,000
Total restricted funds
18,853
80,000
60,000
-
-
-
-
-
Total designated funds
60,000
-
General funds
578,396
2,532,175
638,396
2,532,175
657,249
2,612,175
Restricted funds:
Health & Wellbeing Alliance (see Note
Total funds
Movements in funds (current year)
Investments
At 1 April
2023
Income &
gains
Unrestricted funds:
Designated funds:
a, RRN Training Standards
b, ACT IT System
c, Salesforce System upgrade
Total unrestricted funds
Net assets at 31 March 2023
Analysis of group net assets between funds (prior year - restated)
Tangible fixed assets
Net current assets		 £
-
-
60,000
Designated
funds		 Restricted
funds
£
-
-
18,853		 Total funds
£
10,932
45,465
600,852
578,396 60,000 18,853 657,249
£
80,000
Income &
gains		 £
(82,038)
Expenditure
& losses		 £
-
Transfers		 £
16,815
At 31
March
2024
18,853 80,000 (82,038) - 16,815
60,000
-
-		 -
-
-		 (12,362)
(1,956)
-		 -
60,000
20,000		 47,638
58,044
20,000
60,000 - (14,318) 80,000 125,682
578,396 2,532,175 (2,318,444) (80,000) 712,127
638,396 2,532,175 (2,332,762) - 837,809
657,249 2,612,175 (2,414,800) - 854,624

The narrative to explain the purpose of each fund is given at the foot of the note 21b.

42

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

21b Movements in funds (prior year - restated)

Total restricted funds
Total designated funds
General funds
Total funds
Restricted funds:
Health & Wellbeing Alliance (see Note
Unrestricted funds:
Designated funds:
Designated fund
Total unrestricted funds		 £
18,853
At 1 April
2022		 £
169,861
Income &
gains		 £
(140,731)
Expenditure
& losses		 £
(29,130)
Transfers		 £
18,853
At 1 April
2023
18,853 169,861 (140,731) (29,130) 18,853
60,000 - - - 60,000
60,000 - - - 60,000
369,284 2,236,932 (2,056,950) 29,130 578,396
429,284 2,236,932 (2,056,950) 29,130 638,396
448,137 2,406,793 (2,197,681) - 657,249

Purposes of designated funds

a, RRN Training Standards - The fund has been established while the 2nd version of the Restraint Reduction Network Training Standards are being updated and adopted. These Training Standards will become recognised within the sector and organisations will be measured against them. Currently it is anticipated that the new Training Standards will be operations in 2025, having been passed through various levels of external scrutiny.

b, ACT IT System - The fund has been designated to enable a replacement IT system for the submission of certification evidence. The new system will integrate with our current systems in a single and enable us to provide a better service those going through certification.

c, Salesforce System upgrade - A fund has been established to enable work on our Salesforce system so we can take advantage of automation within the system, while improving our stakeholder experience. Both those external and internal stakeholders will see benefits of these system upgrades, while improving our data flow within the system.

43

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

22 Government Grants Current Year

Government Grants
Current Year
Income
Expenditure
 Grant
Health &
Wellbeing
Alliance
£
80,000
(82,038)		 Total Funds
£
80,000
(82,038)
- -

Unused Grant

The Health & Wellbeing Alliance was set up by the UK Government to assist with the development of Government Policy. An additional charge of £1,250 has been made in the to cover the cost of individual grant audits from the previous year. This was a request from the Department of Health and Social care (DHSC) and permission was granted to use grant funding to cover this expenditure.

Prior Year
Income
Expenditure
Unused Grant		 Grant
Health &
Wellbeing
Alliance
£
80,000
(80,000)		 Grant
Building the
Right
Support
£
28,731
(28,731)		 Grant
Experience of
Care
£
32,000
(32,000)		 Total Funds
£
140,731
(140,731)
- - - -

Additional income of £29,130 has been recognised in the Statement of Financial Activities. This was grants that have been completed in previous periods (going back further than 2021), where the costs had been recognised, but the income had been deferred in error. This has now been rectified and the adjustment transfer of expenditure between Restricted and Unrestricted funds has taken place.

23 Operating lease commitments payable as a lessee

The group's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

of the following periods:
Less than one year
One to five years		 2024
2023
£
£
4,852
12,302
-
11,716
4,852
24,018
Property
4,852 24,018

The charity and group's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

24 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

44

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2024

Prior Year Adjustment
Reserves Position
Adjustments on Restatement
Prior Year Interest Correction
Funds Restated
Funds Previously Reported
Release of deferred income for 22-23
Release of deferred income for 20-22		 Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
£
£
£
£
£
£
474,029
18,853
492,882
267,995
18,853
286,848
-
-
-
-
61,190
-
61,190
61,190
-
61,190
100,770
-
100,770
100,770
-
100,770
2,407
-
2,407
-
-
-
638,396
18,853
657,249
429,955
18,853
448,808
638,396
18,853
657,249
-
-
-
31 March 2023
The group
The charity
638,396
18,853
657,249		 429,955
18,853
448,808
638,396
18,853
657,249
-
-
-

Impact on Consolidated Income and Expenditure

Net income as previously reported
Adjustments on Restatement
Net income as restated
Release of deferred income for 22-23		 147,922
-
147,922
61,190
-
61,190
209,112
-
209,112

Explanation for adjustment

A review of deferred income for training contract unearthed a number of contracts that had been completed but income had not been released. As a result, additional income has been recognised in prior years with opening reserves and income figures

26 Post balance sheet events

In October 2024, Bild formally welcomed Respond (registered charity 800862) to the Bild group of charities.

Respond is a national charity (with income of approximately £1.7m pa) that supports people with learning disabilities and autistic people who have experienced trauma. It provides specialist psychotherapy, advocacy and trauma-informed training. Respond joins the three existing charities within the Bild Group – Bild, the Restraint Reduction Network (RRN) and Bild Association of Certified Training (ACT).

The four charities share a common goal: to build a more inclusive society where everyone can enjoy the same rights and opportunities. All charities within the group operate independently with their own Board of Trustees and governance arrangements, while benefiting from pooled back-office functions such as HR, finance and communications.

Bild is the sole member of Respond and the Chair of Respond must also be a Bild Trustee.

45