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2025-03-31-accounts

Company number: 02804429 Charity number: 1019663

British Institute of Learning Disabilities

Report and consolidated financial statements For the year ended 31 March 2025

British Institute of Learning Disabilities

Contents

For the year ended 31 March 2025

Reference and administrative information ......................................................................................................................3 Trustees’ annual report ..................................................................................................................................................5 Independent auditor’s report ........................................................................................................................................34 Consolidated statement of financial activities (incorporating an income and expenditure account) ..............................38 Balance sheets .............................................................................................................................................................39 Consolidated statement of cash flows ..........................................................................................................................40 Notes to the financial statements .................................................................................................................................41

British Institute of Learning Disabilities

Reference and administrative information

For the year ended 31 March 2025

Company Number 02804429
Country of incorporation United Kingdom
Charity number 1019663
Country of registration England & Wales
Registered office c/o Respond,Brickyard, 28-30 Charles Square, London N1 6HT

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:

were as follows:
Fiona Richie Co-Chair
Matthew Prothero Co-Chair
Kevin Elliott
Lara Holland
David O’Brien
Dr Jean O’Hara
Dr Ashok Roy
Teresa Sargent Treasurer
Andrea Wiggins
Company Secretary
Mark Walmsley (resigned 30/06/2024)
Dean Farmer (appointed 16/09/2024)
Key Management Personnel
Ben Higgins Chief Executive
Charlotte Murphy Operations Director (appointed 01/11/24)
Paul Keedwell Certification Director
Sarah Leitch Director of Programme Development
Clare Stephen Communications Director
Mark Walmsley Business & Finance Director (resigned 30/06/24)
Dean Farmer Business & Finance Director (appointed 16/09/24)

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British Institute of Learning Disabilities

Reference and administrative information

For the year ended 31 March 2025

Bankers Lloyds Bank PLC, 1 Vicar St, Kidderminster, Worcestershire DY10 1DH Solicitors Stone King LLP Boundary House, 91 Charterhouse St, London, EC1M 6HR Auditor Sayer Vincent LLP 110 Golden Lane, London EC1Y 0TG

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

The trustees present their report and the audited financial statements for the year ended 31 March 2025.

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.

About Bild

Bild is a national charity that, for over 50 years, has protected and supported the rights of people with learning disabilities. We want a more fair and equal society where everyone has the same rights and opportunities.

By working in partnership with people with learning disabilities and autistic people, drawing from research and evidence, we identify best practice and what works. People want the right kind of support so they can make choices and decisions about the things that affect their lives.

Bild offers workforce development; qualifications; training for family carers; organisational development and consultancy; membership for individuals and organisations; communities of practice; resources and events; grant-funded projects to support commissioner initiatives.

Objectives and Activities

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.

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 report the success of key activities and the benefits the charity has brought to the people 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.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

Bild Values

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

New Partnership

In October 2024, Respond, a charity supporting people with learning disabilities and autistic people who have experienced abuse, violence or trauma, entered a partnership with Bild. Where possible and appropriate, the charities, alongside Bild Association of Certified Training and Restraint Reduction Network, share resources including communications, finance, IT and human resources support, enabling them to have greater collective impact. These are hosted by Bild, with service level agreements in place for each charity.

Bild’s Priority Areas

Bild identifies opportunities to improve and promote best practice across all our work. Our activities include workforce development and consultancy, qualifications, events including conferences and webinars, communities of practice, membership and resource development.

Through these, we work to improve quality of life for people with learning disabilities. We also work with partners across sectors, sharing and promoting best practice. In all our work, we champion the rights of people with learning disabilities and seek to improve policy that impacts on the lives of people with learning disabilities.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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

Health Inequalities

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

Health inequalities refer to the differences in health experienced by different groups of people that are often avoidable and unjustified. We want to change this. Bild wants to help support people to live long, happy and healthy lives.

Bild’s Health Inequalities work grew 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.

This year, we were pleased to publish a new health inequalities infographic and a number of press articles on health inequalities and menopause for people with learning disabilities, alongside our events calendar encompassing webinars and online conference.

Homes Not Hospitals

Bild's homes not hospitals activity focusses on improving support for people with learning disabilities and autistic people within the community, supporting discharge and preventing admission.

Too many people with learning disabilities and autistic people are being inappropriately detained in hospitals due to a lack of alternative appropriate provision within the community. We believe that people should live in homes, not hospitals. Bild seeks to influence and support implementation of government(s) policy on deinstitutionalisation and improving community support.

Practice Leadership

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.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

Reducing Restrictive Practices

Bild continues its work on reducing restrictive practices in services through the work of our partner charities 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; international annual conference; Training Standards and a body of information resources to support practice.

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.

Bild’s Activities

Workforce Development

This year, Bild published our new Organisational Workforce Development Framework. This framework recognises that services and organisations often provide supports at different levels and may have different workforce development needs at different times.

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 55 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

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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, open programmes offer increased flexibility and choice for organisations and services.

The framework underpins our approach to workforce development and our offer to organisations for organisation-wide workforce development across direct support staff, Practice Leaders, specialists and senior leaders.

Courses for direct support staff include introduction and practitioner programmes. Those for Practice Leaders include Active Support Coaches Programme, CAPBS Coaches Programme and BTEC Certificates and Diplomas. We provide specialist training through different BTEC Diploma routes and senior leadership programmes to support cultural change. In the last year, we facilitated PBS Senior Leaders programmes with 8 different senior leadership team. The senior leaders’ programmes help ensure that values-led PBS is properly embedded within services and has a positive influence on organisational culture.

This year, we piloted two training courses from the Good Support Training Programme. The model of delivery for these courses was new for Bild; courses were co-delivered with a person with a learning disability and the courses, which are equivalent to one day’s classroom-based training, using our blended learning model. The results of these pilots were mixed, the content being received favourably, but the model of delivery perhaps unsuitable for frontline support staff.

Qualifications

A key element of our work developing Practice Leaders, Bild’s established PBS BTEC Qualifications, offered at both Certificate (Level 4) and Diploma (Level 5) remain popular with learners attending from the health, social care and education sectors.

A total of 369 learners started their PBS qualifications with us this year, 180 embarking on the PBS Certificate and 189 embarking on the PBS Diploma.

Through our work with partner charity the Restraint Reduction Network, we introduced a new qualification, the Certificate in Trauma Informed Practice, adding to the charity’s existing Diploma Practice Leadership in Trauma Informed Practice, Certificate in Reducing Restrictive Practices, Diploma Practice Leadership in Reducing Restrictive Practices, Certificate in the HOPE(S) Specialist Practice to Reduce Long Term Segregation (SRF), and Level 5 Diploma Practice Leadership in the HOPE(S) Model of Care to reduce Long Term Segregation (SRF).

“The course contains useful information and practical ways to learn and reflect on your practices. I feel it gave me a broader understanding of various strategies that I have already been able to put into practice successfully.”

PBS Diploma learner

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

Conferences

Bild’s conference programme for the year included the sold-out, hybrid Bild CAPBS International Positive Behaviour Support Conference in May 2024, attended by 286 delegates, and an online Growing Older with Learning Disabilities health inequalities conference in March 2025, attended by 77 delegates.

Both 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.

“It was a really thought-provoking day and really well organised. Thank you.”

GOLD Conference attendee

Webinars

Bild held 9 webinars across the year, covering topics including mental health, cancer screening, constipation, health inequalities for BAME people with learning disabilities, practice leadership, communities of practice, homes not hospitals and Learning Disability Week. 1965 people attended the events throughout the year.

Partnership Working

Welsh Non-Pharmaceutical Framework

Bild was commissioned by Welsh Government to support with the development of the new Welsh NonPharmaceutical Framework. Bild worked with family carers and people with lived experience to develop a new national framework to help people find less restrictive alternatives to the use of pharmaceuticals when supporting people with learning disabilities who have behaviours of concern. The new framework will be launched in April 2025.

Nationwide

Bild worked with Nationwide Building Society this year to help create a set of Speak Easy cards to support people with communication barriers to access their branches.

The Speak Easy cards have pictures and phrases on them and can be used as a communication tool.

The cards are intended to help interactions with staff on a range of banking matters, including savings and payments, reporting a lost or stolen card or raising a suspected fraud or scam. In March 2025, the Speak Easy cards were nominated in the category of ‘Best Accessible Product’ at the Scope awards.

People First and Transport for London

This year saw the continuation of Bild’s partnership 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.

Autism Central

Bild is one of several organisations supporting Autism Central, a 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.

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British Institute of Learning Disabilities

Trustees’ annual report

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Bild are supporting Autism Central to create training courses for parents and carers of autistic people who also have a learning disability.

Communities of Practice

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

The UK PBS Alliance community of practice, facilitated by Bild, continued to grow this year. 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.

Bild also supported the Greater Manchester PBS Community of Practice and Liverpool and Cheshire PBS Community of Practice.

Membership

Bild has an established membership offer, with individual, organisational, and lived experience/family carer membership options available. Membership increased this year, from 687 to 790 at the end of the period.

Working Together - Strengthening our coproduction activity

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

Working Together Working Group

This year the Working Together Working Group made some changes to our Working Together Checker and created an easy read version of the document. The group also supported online activity for

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

National Learning Disability Week in June and have been inputting into employment resources for people with learning disabilities.

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.

This year we have spent our meetings talking about our different priorities, so we can directly projects and areas of work. We enjoyed attending our all staff away Liverpool and leading a training on how to work together well.

monthly strategic influence also day in session

Working Together Staff Team

We have a small team supporting our working together activity with people with lived experience, consisting of a Learning Disability Advisor, Lived Experience Coordinator and a Programme Lead. This team ensure that people with lived experience are a core part of everything we do.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

Restraint Reduction Network Charity (RRN)

About the RRN

The RRN is a national charity with 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 RRN 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.

RRN Training Standards

The RRN Training Standards are a set of ethical training standards seeking to protect human rights and support the elimination of unnecessary restrictive practices. They apply to any training that includes a restrictive component. The RRN Training Standards are endorsed by a wide range of professional bodies and were independently evaluated by Manchester Metropolitan University (MMU) in 2022.

The Standards are mandated within the Mental Health (Use of Force) Act statutory guidance (2021) “[restrictive intervention] training providers must be certified as complying with the RRN Training Standards”.

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.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

In November 2024, the Scottish Government launched new guidance for schools, stating the need to consider staff training and ensure any training involving a restrictive component is certified as complying with the Restraint Reduction Network Training Standards.

Version 2 of the Standards is in development. It is intended this will be easier for people to understand and implement, they will reflect learning from the MMU independent evaluation and will include specific considerations for different sectors and settings, including schools.

Qualifications

RRN’s qualification offering continued to grow this year, with 5 learners joining the pilot cohort of the BTEC Level 4 Certificate in Trauma Informed Practice. Following a successful pilot in 2023, the Diploma Practice Leadership in Trauma Informed Practice continued this year, with 28 learners commencing study.

"I really enjoy the group tutorials. Trauma can be a heavy, difficult subject, but the tutorials, and how our tutor manages them, makes it feel a comfortable and good space to share and learn."

Trauma Informed Practice Diploma learner

Now in their third year, the Certificate in Reducing Restrictive Practices and Diploma Practice Leadership in Reducing Restrictive Practices continued, with 24 learners starting the certificate and 41 learners starting the diploma throughout the year.

The Diploma Practice Leadership in the HOPE(S) Model of Care to Reduce Long Term Segregation (SRF), run in partnership with NHS Mersey Care, saw one cohort of six learners enrol.

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British Institute of Learning Disabilities

Trustees’ annual report

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Projects

The RRN undertook a range of projects this year. Projects typically involve research and coproducing resources for practitioners and people with lived experience. Those completed this year include:

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British Institute of Learning Disabilities

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RRN was also commissioned to deliver the following projects which are in progress:

Buddies

The innovative Buddies project, delivered in partnership with HOPE(S), continued this year with 2 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. The two people we supported through Buddies this year are now preparing to live in the community once again thanks to the support of the HOPE(S) team.

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British Institute of Learning Disabilities

Trustees’ annual report

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Conference and Webinars

The Restraint Reduction Network 2024 Conference, Driving Change Towards a Culture of Care, took place in Newcastle in November. This sold-out event saw 322 delegates join in person and online, with themes considering relational working and culture change to reduce and prevent the use of restrictive practices in health, social care and education.

“Fantastic event, lots of ideas to take away and returning shouldered up by shared values and commitment to change”

RRN Conference 2024 attendee

Throughout the year, the RRN also held 5 webinars, with 683 people attending. These events covered topics including the Welsh Reducing Restrictive Practices Framework, Department for Education guidance on restraint in schools and engagement events about version 2 of the RRN Training Standards.

The RRN presented at the Royal College of Nursing ‘Nursing Live’ conference in November 2025, speaking about reducing restrictive practices, specifically within learning disability nursing. This led to considerable interest, resulting in invites to further RCNI events and a paper in the RCN Mental Health Nursing journal.

Membership

The RRN has a well-established and growing network of members. Members can be both individuals, or organisations, and all must make a pledge of what they will do to reduce restrictive practices whether at an individual or organisational level.

Individual membership grew across the year by 12%, to 3404 members, while organisational membership increased by 23%, growing from 404 organisational members to 498.

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British Institute of Learning Disabilities

Trustees’ annual report

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About Bild Association of Certified Training (ACT)

ACT is an independent charity, licensed by the Restraint Reduction Network to certify training services as complying with the Restraint Reduction Network Training Standards where training includes a restrictive component.

Certification from ACT aims to help ensure people are treated with dignity and respect, and the people who are there to support them have the rights skills.

ACT seeks to improve the health and wellbeing of people accessing health, education, and social care services by assessing , certifying , and transforming the quality of training.

ACT is the only UKAS accredited provider of certification against the ISO 17065, enabling ACT to certify services as complying with the RRN Training Standards. UKAS is the sole national accreditation body recognised by the British Government to assess organisations that provide certification services. ACT is subject to rigorous quality assurance processes to achieve and maintain this accreditation.

Our mission to improve the health and wellbeing of people through our work in Assessing, Certifying, and Transforming the quality of training with a restrictive component across all health, education, and social care sectors.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

ACT’s Activities

ACT certifies training services as complying with the Restraint Reduction Network Training Standards, where training includes a restrictive component.

Settings Certified Training is Expected or Required

It is a legal requirement for specialist mental health services commissioned by NHS England to provide certified training in restraint practices, in line with the Mental Health (Use of Force) Act (2018) statutory guidance. The use of certified training is further expected by the CQC.

New, non-statutory Scottish Government guidance for schools, published in 2024, states the need to consider staff training and ensure any training involving a restrictive component is certified as meeting the RRN Training Standards.

Certified Training Scheme Progress

Certification continues to grow, with139 training organisations certified under the scheme, an increase of 24 on 2023, with a further 17 organisations currently working towards certification.

There are 551 affiliate organisations, an increase of 144 in the last year. Affiliate organisations are service provider organisations that deliver certified training services within their own organisations on behalf of a certificated training service.

In total 3100 (618 Senior trainers + 2482 affiliate trainers) 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, curricula and affiliated organisations are subject to randomised assessment. Since April 2024, 21 organisations have been recertified.

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British Institute of Learning Disabilities

Trustees’ annual report

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Respond
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Respond is a national charity providing trauma-informed services to autistic people and people with learning disabilities who have experienced abuse, violence, or systemic harm.

Respond’s work is grounded in a clinically robust, neurodiversity-affirming approach that integrates psychotherapy, advocacy, and workforce development.

In October 2024, Respond entered a partnership with the British Institute of Learning Disabilities (Bild). Bild exists to protect and support the rights of people with learning disabilities. The move is a significant step for Respond and enables the charity to benefit from shared resources including finance, IT, communications and human resources support, hosted by Bild.

Respond Services

Over the past year, our core services have included:

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

Our services continue to evolve in response to need, with a particular focus this year on expanding our work with young people and survivors, developing our honorary therapist programme, and strengthening referral pathways and clinical governance. All our work is informed by lived experience and driven by our commitment to justice, safety, and recovery.

Outcomes Report Summary: Advocacy, Psychotherapy and Training Services 2024–25

Advocacy Service Overview

In 2024-25, Respond's Advocacy Service supported 272 clients in total, including 96 newly referred individuals. This data underscores the ongoing nature of advocacy work, particularly for people navigating the criminal justice system. Many clients remain engaged over extended periods due to the complexity and trauma of their experiences.

Client Demographics

Among the 96 new unique clients supported:

Insight: Over half (54%) of new clients came from racially minoritised backgrounds. This suggests the service is accessible to diverse communities and may reflect the disproportionate impact of systemic barriers and discrimination in the criminal justice system.

Delivery Methods

The service delivered:

Insight: Most sessions (84%) were remote, indicating that hybrid delivery remains essential for accessibility and safety. Digital flexibility enables the service to respond to a broad range of needs across London and access barriers.

Client Needs and Characteristics

Insight: The high number of undiagnosed clients highlights the importance of diagnosis-agnostic, needs-led advocacy. A focus on 13–25-year-olds is crucial. Majority of clients presented with mild or moderate LD. Data on caregiving roles may be underreported and need further capture.

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British Institute of Learning Disabilities

Trustees’ annual report

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Strategic Implications

Impact of service

Outcomes: out of 82 clients offered feedback

Psychotherapy Services Overview

In 2024–25, Respond's therapy services supported 100 clients with high levels of complex trauma and mental health needs. The data below outlines the key presenting issues, demographics, and emerging service insights.

Presenting Trauma and Mental Health Needs

Most common trauma experiences:

Common mental health concerns :

Insight: This cohort presents with developmental and relational trauma, requiring long-term, specialist care. Suicidality and self-harm are high-risk areas, requiring strong clinical protocols.

Additional trauma types:

Insight: Grief-informed and relational approaches are essential. Some trauma types, such as grooming or coercive control, may be underreported, suggesting a need to enhance assessment tools and practitioner training.

Client Demographics

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British Institute of Learning Disabilities

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Insight: The majority of clients are White British and female, consistent with national patterns in trauma service uptake. However, the presence of diverse ethnic and gender identities indicates the need for inclusive and culturally competent practice.

Recommendations

Conclusion

Both advocacy and psychotherapy services at Respond provide vital, trauma-informed support to clients with complex needs. Insights from this report should inform strategic development, commissioning priorities, and ongoing improvements in inclusive, flexible service delivery.

Training: 2024-24 – Delivered

2024- 25 training delivered NHSE England – Across seven regions to be completed by September 2025, so far the training including Lived Experience Trainer’s have delivered Trauma Pennine Care NHS Foundation Hampshire R. Collister Rose Road TST - in collaboration with Advocacy Team SARAS Jigsaw

Financial review

The total surplus for the year amounted to £49,593 compared to a surplus of £197,375 last year. This included unrealised Investment gain of £124 (2024: gain £6,277).

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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 24% of our income this year, and an increase of 6% from the previous year. The budget for 25/26 expects this level to be maintained.

Investment Performance

The value of investments in shares and unit trusts has increased by £124 – 13.8% (2024 increased by £6,277 – 13.8%)

As at 31/03/25

As at 31/03/25
Unit value Units Value
Tesco £3.323 834 £2,771
JPMF UK Fund £6.778 7,243.2 £49,094
Total £51,866

As at 31/03/24

As at 31/03/24
Unit value Units Value
Tesco £2.966 834 £2,474
JPMF UK Fund £6.802 7,243.2 £49,268
Total £51,742

The Charity currently holds the majority of its cash funds across two accounts, Treasury Deposit Accounts, and Savings accounts.

The Charity currently holds the majority of
and Savings accounts.		 its cash funds acro
Account Amount
Equals card cash deposit 14,461
Lloyds(Current Treasuryaccount) 1,239,932
Lloyds(Deposit account) 240,066
CCLA(HSBC CIOF) 535,060
CAF(Current account) 440,429
CAF(Deposit account) 254,135
Total 2,724,083

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.

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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.

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 2025.

The target free reserves for all 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.

At 31st March 2025, total consolidated reserves stood at £1,195k (2024: £855k), of which free reserves totalled £1,033k (2024: £704k). Based on 2024-25, this equates to 4.1 months of operating expenditure.

Reserves 2025 2024
Total £1,195,082 £854,624
Less tangible fixed assets £(55,729) £(7,770)
Less restricted funds - £(16,815)
Less designated funds £(106,723) £(125,682)
Free Reserves £1,032,630 £704,357
BILD £442,282
ACT £78,609
RRN £157,803
Respond £353,876
Total £1,032,630

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

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British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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 sustainable financial performance of the group charities throughout 2024/25 alongside the acquisition of Respond and the subsidiary charities both demonstrating their abilities to become self-funding. The increase in unrestricted reserves for the Group was £329k.

In consideration of going concern, the Trustees’ have prepared a high-level budget and cashflow forecast, to the end of March 2026, 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] August 2025.

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 2025, 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.

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

In the development and launch of new qualifications and workforce development activity, we will further our work raising awareness of, and developing approaches to mitigate, the health inequalities faced by people with learning disabilities and autistic people, and to expand services understanding of, and ability to implement, Practice Leadership to improve support. We will continue our work to improve support, promote best practice and protect human rights, so that more people live in homes in their communities rather than in hospitals.

In our work to reduce restrictive practices, launching 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.

27

British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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 including schools. Ambulance trusts and social care.

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.

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 four times during the year to review strategy, operational and investment performance and operating plans and budgets.

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.

28

British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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.

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 2024/25, the Chief Executive was assisted by the Senior Leadership Team and the wider team.

29

British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

Senior Leadership Team during the year: -

Ben Higgins - Chief Executive

Lindsey Allen - Learning Disabilities Manager

Dean Farmer – Business & Finance Director (appointed 16[th] September 2024)

Paul Keedwell – Certification Director

Sarah Leitch – Director of Programme Development

Charlotte Murphy – Operations Director (appointed 1[st] November 2024)

Clare Stephen – Communications Director

Mark Walmsley – Business & Finance Director (resigned 30[th] June 2024)

John White – Head of Training & Qualifications

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.

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

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: -

30

British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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

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 £528 (2024: £1,535) was reimbursed in expenses to two (2024: 2) 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.

31

British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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.

32

British Institute of Learning Disabilities

Trustees’ annual report

For the year ended 31 March 2025

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 17 September 2025 and signed on their behalf by

Fiona Ritchie Trustee/Co-Chair

33

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 2025 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.

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

34

Independent auditor’s report

To the members of

British Institute of Learning Disabilities

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:

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.

35

Independent auditor’s report

To the members of

British Institute of Learning Disabilities

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 noncompliance with laws and regulations, our procedures included the following:

36

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 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)

Date:

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

37

British Institute of Learning Disabilities

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

For the year ended 31 March 2025

2025
Unrestricted
Restricted
Total
Note
£
£
£
Income from:
2
4,017
-
4,017
2
413,061
80,000
493,061
3
2,232,060
-
2,232,059
92,236
-
92,236
213,623
-
213,623
4
4,443
-
4,443
Funds brought forwards from Respond
22
290,866
-
290,866
5
34,001
-
34,001
3,284,306
80,000
3,364,306
-
96,815
96,815
6
2,673,304
-
2,673,304
49,125
-
49,125
204,729
-
204,729
2,927,158
96,815
3,023,973
124
-
124
7
357,273
(16,815)
340,458
-
-
-
357,273
(16,815)
340,458
357,273
(16,815)
340,458
Reconciliation of funds:
22
837,809
16,815
854,624
1,195,082
-
1,195,082
Investments
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
340,334
357,149
(16,815)
Total funds brought forward
Total funds carried forward
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
Net movement in funds		 2024
Unrestricted
Restricted
Total
£
£
£
54,645
-
54,645
23,049
80,000
103,049
2,026,158
-
2,026,158
81,199
-
81,199
315,259
-
315,259
6,768
-
6,768
-
-
-
18,820
-
18,820
2,525,898
80,000
2,605,898
-
82,038
82,038
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
193,136
(2,038)
191,098
199,413
(2,038)
197,375
-
-
-
199,413
(2,038)
197,375
199,413
(2,038)
197,375
638,396
18,853
657,249
837,809
16,815
854,624

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.

38

British Institute of Learning Disabilities

Company no. 02804429

Balance sheet

As at 31 March 2025

2025
2024
Note
£
£
Fixed assets:
11
55,729
7,770
12
51,866
51,742
107,595
59,512
Current assets:
16,054
-
16
823,423
615,171
2,724,083
2,165,056
3,563,560
2,780,227
Liabilities:
17
(2,476,071)
(1,985,114)
1,087,487
795,112
1,195,082
854,624
1,195,082
854,624
22
-
16,815
106,723
125,682
1,088,359
712,127
Total unrestricted funds
1,195,082
837,809
1,195,082
854,624
Total funds
Investments
Cash at bank and in hand
Tangible assets
The group
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Total assets less current liabilities
Stock
Debtors
Funds:		 2025
2024
Note
£
£
Fixed assets:
11
55,729
7,770
12
51,866
51,742
107,595
59,512
Current assets:
16,054
-
16
823,423
615,171
2,724,083
2,165,056
3,563,560
2,780,227
Liabilities:
17
(2,476,071)
(1,985,114)
1,087,487
795,112
1,195,082
854,624
1,195,082
854,624
22
-
16,815
106,723
125,682
1,088,359
712,127
Total unrestricted funds
1,195,082
837,809
1,195,082
854,624
Total funds
Investments
Cash at bank and in hand
Tangible assets
The group
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Total assets less current liabilities
Stock
Debtors
Funds:		 2025
2024
Note
£
£
Fixed assets:
11
55,729
7,770
12
51,866
51,742
107,595
59,512
Current assets:
16,054
-
16
823,423
615,171
2,724,083
2,165,056
3,563,560
2,780,227
Liabilities:
17
(2,476,071)
(1,985,114)
1,087,487
795,112
1,195,082
854,624
1,195,082
854,624
22
-
16,815
106,723
125,682
1,088,359
712,127
Total unrestricted funds
1,195,082
837,809
1,195,082
854,624
Total funds
Investments
Cash at bank and in hand
Tangible assets
The group
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Total assets less current liabilities
Stock
Debtors
Funds:		 2025
2024
£
£
23,885
7,770
51,866
51,742
75,751
59,512
16,054
-
680,748
567,280
1,062,333
1,399,894
1,759,135
1,967,174
(1,367,678)
(1,474,690)
391,457
492,484
467,208
551,996
467,208
551,996
-
16,815
1,041
20,000
466,167
515,181
467,208
535,181
467,208
551,996
The charity		 2025
2024
£
£
23,885
7,770
51,866
51,742
75,751
59,512
16,054
-
680,748
567,280
1,062,333
1,399,894
1,759,135
1,967,174
(1,367,678)
(1,474,690)
391,457
492,484
467,208
551,996
467,208
551,996
-
16,815
1,041
20,000
466,167
515,181
467,208
535,181
467,208
551,996
The charity
107,595
16,054
823,423
2,724,083		 59,512
-
615,171
2,165,056		 75,751
16,054
680,748
1,062,333		 59,512
-
567,280
1,399,894
3,563,560
(2,476,071)		 2,780,227
(1,985,114)		 1,759,135
(1,367,678)		 1,967,174
(1,474,690)
1,087,487 795,112 391,457 492,484
1,195,082 854,624 467,208 551,996
1,195,082 854,624 467,208 551,996
-
106,723
1,088,359
1,195,082		 16,815
125,682
712,127
837,809		 -
1,041
466,167
467,208		 16,815
20,000
515,181
535,181
1,195,082 854,624 467,208 551,996

Approved by the trustees on 17 September 2025 and signed on their behalf by

Teresa Sargent Trustee

39

British Institute of Learning Disabilities

Consolidated statement of cash flows

For the year ended 31 March 2025

Note
Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
(Gains)/losses on investments
(Gain)/Loss on disposal of fixed assets
Fixed assets acquired as part of the merger
Dividends from investments
(Increase)/Decrease in stocks
(Increase)/Decrease in debtors
(Decrease)/ Increase in creditors
Net cash provided by operating activities
Dividends from investments
Cash and cash equivalents at the end of the year
Analysis of cash and cash equivalents
Cash at bank and in hand
a
Total cash and cash equivalents
Cash flows from operating activities
Net cash provided by / (used in) investing activities
Cash flows from investing activities:
Purchase of fixed assets
Cash and cash equivalents at the beginning of the year
Change in cash and cash equivalents in the year		 £
£
£
£
340,458
197,375
12,821
6,666
(124)
(6,277)
5,224
(10,148)
(54)
(72)
(16,054)
6,315
(208,252)
151,803
491,011
(349,165)
614,882
6,646
54
72
(55,856)
(3,504)
(55,856)
(3,432)
559,026
3,214
2,165,056
2,161,842
2,724,082
2,165,056
At 1 April
2024
Cash flows
Other non-
cash
changes
At 31 March
2025
£
£
£
£
2,165,056
559,026
-
2,724,082
2025
2024
2,165,056
559,026
-
2,724,082

40

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies

a) Statutory information

British Institute of Learning Disabilities is a charitable company limited by guarantee and is incorporated in England and Wales.

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, Bild Restraint Reduction Network Limited and Respond 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. In consideration of going concern, the Trustees’ have prepared a high-level budget and cashflow forecast, to the end of March 2026, based on known events and income and cost inflation at 3% for those costs not already contracted.

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.

41

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

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.

l) Operating leases

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:

42

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies (continued)

n) Listed investments

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.

o) Stocks

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.

r) Creditors and provisions

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.

2 Income from grants, donations and legacies

Unrestricted
Health & Wellbeing Alliance
Welsh Government (RRN)
Legacies		 Unrestricted
£
413,061
-
-
4,017		 £
-
80,000
-
-
Restricted		 2025
Total
£
413,061
80,000
-
4,017		 Unrestricted
£
-
-
23,049
54,645		 £
-
80,000
-
-
Restricted		 2024
Total
£
-
80,000
23,049
54,645
417,078 80,000 497,078 77,694 80,000 157,694

The Health and Wellbeing Alliance was set up by the UK government to assist with UK Government policy development

43

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

3 Income from charitable activities

Learning Services:
Event registration fees
Student qualification Registration fees
Training Conferences & Psychotherapy
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
NHS England
Dept of Health & Social Care
Other Projects & Consultancy <£10k
Sub-total Consultancy & projects
Sub-total for Membership & subscriptions
Total income from charitable activities		 Unrestricted
£
255,041
510,112
677,817
106,212
682,879		 £
-
-
-
-
-
Restricted		 2025
Total
£
255,041
510,112
677,817
106,212
682,879		 Unrestricted
£
208,773
516,051
554,097
162,484
584,753		 £
-
-
-
-
-
Restricted		 2024
Total
£
208,773
516,051
554,097
162,484
584,753
2,232,060
92,236		 -
-		 2,232,060
92,236		 2,026,158
81,199		 -
-		 2,026,158
81,199
92,236
-
6,999
50,414
20,750
7,025
29,209
68,170
-
31,056		 -
-
-
-
-
-
-
-
-
-		 92,236
-
6,999
50,414
20,750
7,025
29,209
68,170
-
31,056		 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
213,623
2,537,919		 -
-		 213,623
2,537,919		 315,259
2,422,616		 -
-		 315,259
2,422,616

4 Income from other trading activities

Income from other trading activities
Royalties
Book Sales		 Unrestricted
£
592
3,852		 2025
Total
£
592
3,852		 Unrestricted
£
584
6,184		 2024
Total
£
584
6,184
4,443 4,443 6,768 6,768
Investment Dividend
Bank Interest		 Unrestricted
£
54
33,946		 2025
Total
£
54
33,946		 Unrestricted
£
72
18,748		 2024
Total
£
72
18,748
34,001 34,001 18,820 18,820

44

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

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 2025
Total expenditure 2024		 Learning
services
Membership &
subscriptions
Consultancy &
projects
Restricted
Grant costs
Governance
costs
Support
costs
2025 Total
2024
Total
£
£
£
£
£
£
£
£
1,016,648
19,663
87,546
41,765
-
386,981
1,552,604
1,099,339
1,236
2,820
7,266
-
-
7,506
18,829
6,366
170,250
32
1,960
-
9,889
64,499
246,630
270,279
65,080
2,196
9,700
-
1,861
125,350
204,187
183,689
639,294
11,307
31,833
(1,500)
6,252
54,757
741,942
728,227
67,341
-
-
-
1,378
93,348
162,067
50,831
189
-
-
-
()
16,353
16,542
12,268
-
-
-
-
-
12,821
12,821
6,666
-
-
11,800
56,550
-
-
68,350
57,135
1,960,039
36,018
150,105
96,815
19,380
761,616
3,023,973
2,414,800
689,341
12,667
52,792
-
6,816
(761,616)
-
-
23,924
440
1,832
-
(26,196)
-
-
-
2,673,304
49,125
204,729
96,815
-
-
3,023,973
1,982,736
107,894
242,132
82,038
-
-
2,414,800

45

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

6b Analysis of expenditure (prior 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		 Learning
services
Membership &
subscriptions
Consultancy &
projects
Restricted
Grant costs
Governance
costs
Support
costs
2024 Total
£
£
£
£
£
£
£
817,760
48,751
70,988
22,153
-
139,687
1,099,339
-
6,366
-
-
-
-
6,366
188,385
1,291
43,157
-
13,517
23,929
270,279
91,224
4,882
3,290
-
600
83,693
183,689
544,345
28,149
87,627
-
43,681
24,425
728,227
26,566
-
161
-
1,543
22,561
50,831
729
-
-
-
-
11,539
12,268
-
-
-
-
-
6,666
6,666
-
-
-
57,135
-
-
57,135
1,669,009
89,439
205,223
79,288
59,341
312,500
2,414,800
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

46

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

7 Net income / (expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2025 2024
£ £
Depreciation 12,821 6,666
Auditor's remuneration (excluding VAT):
Audit 12,500 10,500
Independent examination of subsidiary accounts 4,200 4,000
Under provision for prior year audit 3,445 3,000
Fees payable to component auditor of subsidiary 4,200 -

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

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		 2025
£
1,255,481
7,237
153,010
79,809
57,067		 2024
£
941,492
-
91,086
66,024
737
1,552,604 1,099,339

Redundancy and termination costs of £7,237 this year were paid and settled (2024: £nil).

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

2025 2024
No. No.
£90,000 - £99,999 - 1
£100,000 - £109,999 1 -

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £407,248 (2024: £439,340).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2024: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £528 (2024: £1,536) incurred by two (2024: 2) members relating to attendance at meetings of the trustees.

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 45 (2024: 32).

47

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

10 Related party transactions

Bild Restraint Reduction Network, Bild Association of Certified Training and Respond 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 £372,644 (2024: £350,393). As at March 31 March 2025, £65,009 (2024: £110,885) 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 £163,238 (2024: £203,930). As at 31 March 2025, £30,696 (2024: £4,665 owed by RRN) was owing to Bild.

BILD ACT pays BILD RRN by way of a licensing agreement for the certification scheme. During the period, payments totaled £154,674 (2024: £149,616). As at 31 March 2025, £28,665 (2024: £17,152) was outstanding.

Respond - Bild recharges expenditure to Respond for shared services received via a service level agreement. During the period income received totaled £84,767 (2024: £nil). As at 31 March 2025, £84,767 (2024: £nil) was owing to Bild.

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

Acquisitions from Subsidiary
Acquisitions from Subsidiairy
At the end of the year
At the start of the year
At the start of the year
Cost
Eliminated on disposal
At the end of the year
At the end of the year
Net book value
Disposals in year
At the start of the year
Additions in year
Charge for the year
Depreciation
The group and charity		 Fixtures and
fittings
£
64,389
32,677
11,782
(10,762)		 Office
equipment & IT
£
157,426
10,339
65,417
(6,869)		 Assets in the
course of
construction
£
-
12,840
-
-		 Total
£
221,815
55,856
Bal fig
77,199
(17,631)
337,239
214,045
12,821
67,051
(12,407)
281,510
281,509
()
55,729
7,770
98,086 226,313 12,840
64,389
5,758
6,349
(8,220)		 149,656
7,063
60,702
(4,187)		 -
-
-
-
68,276 213,234 -
29,810 13,080 12,840
- 7,770 -

All of the above assets are used for charitable purposes.

48

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

12 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
Shares listed on the London Stock Exchange
UK Common investment funds		 2025
2024
£
£
51,742
45,465
124
6,277
51,866
51,742
51,866
51,742
2025
2024
£
£
49,095
49,268
2,771
2,474
51,866
51,742
The group
The group		 2025
2024
£
£
51,742
45,465
124
6,277
51,866
51,742
51,866
51,742
2025
2024
£
£
49,095
49,268
2,771
2,474
51,866
51,742
The group
The group		 2025
2024
£
£
51,742
45,465
124
6,277
51,866
51,742
51,866
51,742
2025
2024
£
£
49,095
49,268
2,771
2,474
51,866
51,742
The charity
The charity		 2025
2024
£
£
51,742
45,465
124
6,277
51,866
51,742
51,866
51,742
2025
2024
£
£
49,095
49,268
2,771
2,474
51,866
51,742
The charity
The charity
51,866 51,742 51,866 51,742

13 Subsidiary undertakings

The charity owns the voting rights of three 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 Brick Yard 28-30 Charles Square London N1 6HT

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		 2025
£
789,090
(778,123)		 2024
£
747,237
(703,510)
10,967 43,727
123,177
10,967		 79,450
43,727
134,144 123,177

49

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

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
Respond
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
14
Funds
Funds at the beginning of the year
Net movement of funds
Total funds carried forward
Parent charity
The parent charity's gross income and the results for the year are disclosed as follows:
Gross income
Result for the year		 2025
£
446,478
(420,487)		 2024
£
502,505
(449,639)
25,991 52,866
179,450
25,991		 126,584
52,866
205,441 179,450
2025
£
599,960
(505,104)		 2024
£
-
-
94,855
-
94,855		 -
-
-
94,855 -
2025
£
1,395,587
(84,789)
551,997
(84,789)
467,208		 2024
£
1,512,049
100,782
451,215
100,782
551,997

50

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

15 Stock

Amounts due to group undertakings
Trade creditors
Other creditors
Finished goods
Creditors: amounts falling due within one year
Deferred income (note 17)
Accruals
Raw materials
Debtors
Taxation and social security
Trade debtors
Other debtors
Prepayments & accrued income
Amounts due from group undertakings
Work in progress		 2025
2024
£
£
-
-
16,054
-
-
-
16,054
-
2025
2024
£
£
729,108
480,315
-
31,580
-
-
94,315
103,276
823,423
615,171
2025
2024
£
£
86,376
5,017
195,150
200,646
59,255
122,728
-
-
66,729
176,627
2,068,561
1,480,096
2,476,071
1,985,114
The group
The group
The group		 2025
2024
£
£
-
-
16,054
-
-
-
16,054
-
2025
2024
£
£
729,108
480,315
-
31,580
-
-
94,315
103,276
823,423
615,171
2025
2024
£
£
86,376
5,017
195,150
200,646
59,255
122,728
-
-
66,729
176,627
2,068,561
1,480,096
2,476,071
1,985,114
The group
The group
The group		 2025
2024
£
£
-
-
16,054
-
-
-
16,054
-
2025
2024
£
£
427,979
325,033
-
31,480
212,683
110,884
40,086
99,883
680,748
567,280
2025
2024
£
£
15,639
7,147
105,891
201,255
17,319
100,644
-
4,665
45,749
127,819
1,183,080
1,033,160
1,367,678
1,474,690
The charity
The charity
The charity		 2025
2024
£
£
-
-
16,054
-
-
-
16,054
-
2025
2024
£
£
427,979
325,033
-
31,480
212,683
110,884
40,086
99,883
680,748
567,280
2025
2024
£
£
15,639
7,147
105,891
201,255
17,319
100,644
-
4,665
45,749
127,819
1,183,080
1,033,160
1,367,678
1,474,690
The charity
The charity
The charity
2,476,071 1,985,114 1,367,678 1,474,690

16 Debtors

17 Creditors: amounts falling due within one year

18 Deferred income

Deferred income comprises fees paid in advance for charitable activities to be delivered in future periods

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		 2025
2024
£
£
1,480,096
1,809,943
(2,195,856)
(1,466,426)
2,784,321
1,136,579
2,068,561
1,480,096
The group		 2025
2024
£
£
1,480,096
1,809,943
(2,195,856)
(1,466,426)
2,784,321
1,136,579
2,068,561
1,480,096
The group		 2025
2024
£
£
1,033,160
1,340,538
-
(997,021)
-
689,643
1,183,080
1,033,160
The charity		 2025
2024
£
£
1,033,160
1,340,538
-
(997,021)
-
689,643
1,183,080
1,033,160
The charity
2,068,561 1,480,096 1,183,080 1,033,160

51

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

19 Pension schemes

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 £70,798 (2024: £66,023) were made. There were contributions totalling £6,582 (2024: £451) 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.

20 Financial instruments

2025 2024
£ £
Financial assets measured at fair value through profit and loss
Investments 51,866 51,742

21a Analysis of group net assets between funds (current year)

Analysis of group net assets between funds (current year)
Investments
Net current assets
Tangible fixed assets
Net assets at 31 March 2025		 General
unrestricted
£
55,729
51,866
980,764		 £
-
-
106,723
Designated
funds		 Restricted
funds
£
-
-
-		 Total funds
£
55,729
51,866
1,087,487
1,088,359 106,723 - 1,195,082

21b Analysis of group net assets between funds (prior year)

Investments
Net assets at 31 March 2024
Tangible fixed assets
Net current assets		 General
unrestricted
£
7,770
51,742
652,615		 £
-
-
125,682
Designated
funds		 Restricted
funds
£
-
-
16,815		 Total funds
£
7,770
51,742
795,112
712,127 125,682 16,815 854,624

52

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

22a Movements in funds (current year)

Total restricted funds
Total designated funds
General funds
Funds brought forwards from Respond
Restricted funds:
Total funds
Health & Wellbeing Alliance (see Note 22)
Unrestricted funds:
Designated funds:
a, RRN Training Standards
b, ACT IT System
c, Salesforce System upgrade
Total unrestricted funds		 £
16,815
At 1 April
2024		 £
80,000
Income & gains		 £
(96,815)
Expenditure
& losses		 £
-
At 31 March
2025
16,815 80,000 (96,815) -
47,638
58,044
20,000		 -
-
-		 -
-
(18,959)		 47,638
58,044
1,041
125,682 - (18,959) 106,723
712,127 3,284,430 (2,908,199) 1,088,358
-
837,809 3,284,430 (2,927,158) 1,195,082
854,624 3,364,430 (3,023,973) 1,195,082

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

53

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

22b Movements in funds (prior year)

Total restricted funds
Total designated funds
General funds
Restricted funds:
Health & Wellbeing Alliance (see Note 22)
Total funds
Unrestricted funds:
Designated funds:
c, Salesforce System upgrade
Total unrestricted funds
a, RRN Training Standards
b, ACT IT System		 £
18,853
At 1 April
2023		 £
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

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 operational in 2026, 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.

54

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

23 Government Grants Current Year

Current Year
Prior Year
Expenditure
Unused Grant
Income
Expenditure
Unused Grant
Income		 Grant
Health &
Wellbeing
Alliance
£
80,000
-		 Total Funds
£
80,000
-		 Grant
Building the
Right
Support
£
-
-		 Grant
Experience of
Care
£
-
-		 Total Funds
£
80,000
(82,038)
80,000 80,000
Grant
Health &
Wellbeing
Alliance
£
80,000
(82,038)
(2,038) - - (2,038)

24 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:

Less than one year 2025
2024
£
£
37,008
4,852
37,008
4,852
Property		 2025
2024
£
£
37,008
4,852
37,008
4,852
Property
37,008 4,852

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

25 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.

55

British Institute of Learning Disabilities

Notes to the financial statements

For the year ended 31 March 2025

26 Subsidiary undertaking at acquisition

On (date), the BILD group acquired the charity Respond by means of a transfer of assets. The amount recognised in this transaction was £291k, details of which are presented below.

The aggregate of the assets, liabilities and reserves was:
Assets
Liabilities
Reserves		 597,702
(306,836)
290,866

27 Subsidiary undertaking results since acquision

A summary of the results of the subsidiary for the period from 1 October 2024 - 31 March 2025, which has been included in these

Income from Donations and Legacies
Income from Charitable Activities
Investment Income
Expenditure on Charitable Activities
Net income for the period / Net movement in Funds		 1 October 2024
- 31 March
2025
£'000
3,436
593,380
3,144
(505,104)
94,855

56