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2021-03-31-accounts

THE BUBBLE FOUNDATION UK UNAUDITED ANNUAL REPORT

FOR THE YEAR ENDED

31 MARCH 2021

Charity Number: 1024552

RSM UK Tax and Accounting Limited Accountants and Business Advisers 1 St James’ Gate Newcastle upon Tyne NE1 4AD

THE BUBBLE FOUNDATION UK

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Contents Pages

Charity Information 2-3
Chairman’s report 4
Report of the Trustees 5-14
Statement of Financial Activities 15
Balance Sheet 16
Statement of Cash Flows 17
Notes to the Financial Statements 18-25
Independent Examination Report 26

1

THE BUBBLE FOUNDATION UK

CHARITY INFORMATION AS AT 31 MARCH 2021

President – Brian McFadden, Musician and TV Presenter

Patrons – Charlie Hardwick, Actress and Alexander Millar, Artist

TRUSTEES – The Trustees during the year were:

Chairman – W Gaffney

Managing Director Seen and Heard

Vice Chairman - Prof A J Cant BSc, MD, FRCP, FRCPCH

Hon. Treasurer – N Stotesbury RGN, RSCN

Prof Sir Alan Craft MBBS, MRCP (UK), MD, FRCP, FRCPCH, FFPHM, FMed.Sci, FAAP, FRCP(I), FRCP(E), FIAP

Prof A R Gennery MB, ChB, MD.DCH, MRCP, MRCPCH

R Graham

A Lynch

C Smith

D Pearson

P Simpson

I Brown

D Clark BA (Hons), Advertising and Design

Honorary Consultant Paediatrician in Immunology & Infectious Diseases

Charge Nurse, Children’s Haematopoeitic Stem Cell Transplant Unit, GNCH

Emeritus Professor of Child Health, Consultant Paediatrician, Royal Victoria Infirmary, Newcastle upon Tyne

Clinical Reader in Paediatric Immunology & Haematopoietic Stem Cell Transplantation, GNCH; University of Newcastle upon Tyne

Sports Centre Manager

Head of Asset Management, NEXUS

Solicitor

Managing Director

Stewardship Coordinator, Durham University Sales Director

Designer, Self employed

M Slatter, MB ChB, FRCPCH, PG Cert Clinical Leadership

A Hodgson BA (Hons), Media, Communication & Cultural Studies

Consultant Paediatrician in Haematopoietic Stem Cell Transplantation, GNCH

PR Account Director, Gardiner Richardson

OFFICERS

Principal Employee – Mrs Gillian Wheeldon

ADDRESS

Ward 3, The Great North Children’s Hospital, Royal Victoria Infirmary, Queen Victoria Road, Newcastle upon Tyne, NE1 4LP

EMAIL bubble.foundation@nhs.net WEBSITE www.bubblefoundation.org.uk

2

THE BUBBLE FOUNDATION UK

CHARITY INFORMATION AS AT 31 MARCH 2021

ADVISERS

INDEPENDENT EXAMINER

RSM UK Tax and Accounting Limited Accountants and Business Advisers 1 St James’ Gate Newcastle upon Tyne NE1 4AD

SOLICITORS

Ward Hadaway Sandgate House 102 Quayside Newcastle upon Tyne NE1 3DX

BANKERS

Barclays Bank plc Wingrove Branch 446 Westgate Road Newcastle upon Tyne NE4 9BN

Scottish Widows Bank plc 69 Morrison Street Edinburgh EH3 8YJ

Yorkshire Bank 131-135 Northumberland Street Newcastle upon Tyne NE1 7AG

3

THE BUBBLE FOUNDATION UK

CHAIRMAN’S REPORT FOR THE YEAR ENDED 31 MARCH 2021

Covid 19 has presented significant challenges to the Bubble Foundation as it has to most charities.

On the income side all normal fund-raising activity stopped which left us totally reliant on personal donations. An anonymous donation of £100,000 in January however minimised the impact of this as, on the demand side, the pandemic placed us in a situation that we felt needed our response.

It was decided to provide additional support to the unit staff on the frontline to help them through the difficult conditions.

In addition, we created a crisis fund to help our families cope with the additional pressures. This was accessible to the lead nurse and social workers to use in emergencies. The cost this financial year was £1,040 and we will continue to support this initiative as long as the need exists.

We continued with our normal parent support and the provision of toys and educational equipment to minimise the impact of long hospital stays on the children in our unit.

This year our research funding was £54,352 which included Ben Thompson and Florin Gothe (£40,000) and Aisling Flinn (£10,000).

In line with our now stated purpose and evolving reality, the Foundation will continue to fund the research that has ensured the incredible team on the unit we support, not only continues to improve the clinical outcomes of their patients, but also maintains its outstanding contribution to their therapeutic area globally.

4

THE BUBBLE FOUNDATION UK

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees of The Bubble Foundation UK present their unaudited report for the year ended 31 March 2021.

The Trustees have had regard to the Charity Commission’s guidance of public benefit when preparing the financial statements

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The accounts have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

REFERENCE AND ADMINISTRATIVE INFORMATION

The charity was registered with the Charity Commissioners on 4 August 1993 and the registration number is 1024552. The trustees of the charity, the principal officer and the address of the charity are listed on page 2. Particulars of the charity’s advisers are given on page 3.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted by means of a Trust Deed dated 14 July 1993 and last amended in 2003.

Governing Body

The charity is governed by the trustees. The trustees have the power to appoint new trustees. New trustees are recruited on the basis of need and recommendation. The new trustees are trained by introductory meetings with the chairman, the consultants and staff of The Bone Marrow Transplant Unit which is the centre of our activities and the staff of the charity. They are also supplied with the relative booklets from the Charity Commission.

Organisational Management

The trustees are responsible for the management and control of the charity. Meetings are held bimonthly.

OBJECTIVES AND ACTIVITIES

Objectives

The principal objectives of the charity are to make lump sum or periodical payments from Unrestricted Funds to or for the purpose of:

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THE BUBBLE FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACTIVITIES

Our main activities continue to be centred around The Children’s Bone Marrow Transplant Unit at The Great North Children’s Hospital. The Unit treats children with immunodeficiencies from the northern half of England, Scotland, Northern Ireland and Southern Ireland, as well as an increasing number from Europe and further afield.

Staff

Mrs Gillian Wheeldon continues as part-time Fundraising Manager and is responsible for community fundraising and administration. Mrs Wheeldon is seconded from the NHS Trust with staff costs recharged to the Charity.

Charitable Activities

Our charitable activities are:

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THE BUBBLE FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT

Research

We continue to support research programmes that are focused upon increasing knowledge about types of immune deficient conditions and improving individual treatment of patients and their survival rates. During the pandemic, much of this has slowed down, but is beginning to pick up again.

We are looking at the effect of inflammation of blood vessels in lungs as a complication of bone marrow transplantation – and a possible treatment. A PhD fellow is investigating this with a laboratory-based project – the results may lead to a better understanding of the complication, and development of a new treatment and improved survival. Provisional results suggest that a treatment that is already available for another disease may also be useful in this condition.

Recent clinical research conducted by the unit has led to:-

We investigated how ECP treatment cures acute graft-versus-host disease, by examining cells and proteins in the blood. We found biological markers in the blood that indicated how the treatment is progressing, which allowed us to modify the treatment to the patient, rather than simply follow a protocol. This has led to collaboration with researchers at Harvard University, Boston and shown that unique transcriptional DNA pathways are activated during ECP treatment. This work is now published (1). We were part of a multi-national clinical trial to see if early use of ECP is more effective than later treatment. The trial is closed and results are being analysed.

Previous Research

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THE BUBBLE FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

younger children than previously possible, including patients referred from Great Ormond Street Hospital;

During the last ten years, the number of patients from England, Wales, Scotland and Ireland transplanted in the unit annually has risen from 17 to an excess of 50, with survival rising from 59% to 90-95%, including patients undergoing the most difficult mismatched transplants. Increasingly we are taking referrals from around Europe including Iceland, Norway, Finland, Slovenia, Spain, Portugal, Malta, Greece, Bulgaria, Estonia and Russia and further afield with referrals from Kuwait, Saudi Arabia, Libya, Philippines and the USA.

Other funding has supported the position of the Academic Secretary, who has a number of critical roles including research project management, co-ordinating the research team and currently is providing administrative assistance to the Clinical Working Party of ESID, and Guidelines working party of ERN-RITA supporting Professor Andrew Gennery who currently is Chair of those groups.

Research funding has also supported the role of Angela Grainger, Technical Assistant in Professor Sophie Hambleton’s research laboratory, helping design and run experiments, and being involved in the discovery of novel immunodeficiencies. Angela has continued to work in the laboratory of Professor Hambleton to support her research group, helping researchers and setting up new experiments. Additional funds have supported the research associates Florian Gothe and Ben Thompson. The group have made several significant new findings including identifying new genes which cause immune deficiency. This important work will improve diagnosis and facilitate treatment for more patients in the UK and throughout the world. Additionally, we are examining how the immune system is re-built after transplants – better understanding of this may help development of new treatments.

Research money previously funded Alex Battersby to study for her PhD, looking at the medical issues associated with female carriers of X-linked Chronic Granulomatous Disease, the results of which are now published. This work follows on from work published by Laura Jones and Theresa Cole, also supported by the Bubble. They demonstrated the natural history of Chronic Granulomatous Disease in the UK, and showed that bone marrow transplantation cures the disease and prevents further infection, and encourages normal growth. Dramatically, and for the first time ever, we demonstrated that quality of life in children with Chronic Granulomatous Disease was significantly worse than normal children, and children with cancer, but that bone marrow transplant restored quality of life to normal. This research has had a dramatic impact in the way Chronic Granulomatous Disease is treated in the UK, and Europe, and bone marrow transplantation has moved from being considered as a risky, experimental treatment, to the first treatment of choice. In the USA, physicians have been more reluctant to consider bone marrow transplantation for Chronic Granulomatous Disease but as a result of this work, funded by the Bubble, more patients worldwide are being offered bone marrow transplantation and the opportunity to live normal lives. Work from our unit on this was recently

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THE BUBBLE FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

published as part of a large multi-national series on transplant for Chronic Granulomatous Disease, from which the largest number of patients were from our centre (3).

Alex Battersby focussed on the health of woman carriers of Chronic Granulomatous Disease. Hitherto, they had been considered normal, with no significant medical issues, and a normal quality of life. Alex demonstrated that they have significant medical problems, albeit generally not as severe as their male relatives, and that quality of life is impaired. Furthermore, severe fatigue is a significant issue, likely related to inflammation due to the gene defect that they carry. The work has been published (4,5). It is likely that, in the same way that the previous work on Chronic Granulomatous Disease patients has had a significant impact on medical practice around the world, Alex’s study will alter the way these women are cared for and treated. Because of the funding from the Bubble, doctors have developed their training in primary immunodeficiency, which they are able to use daily as they practice medicine, but also the research has had a significant impact on the lives of patients and families - the importance of this work was recognised by the University in the recent research assessment as work that has had an impact in the community.

Aisling Flinn performed a study to examine the mechanism of action of extracorporeal photopheresis (ECP). ECP is a new treatment for graft versus host disease, a significant complication of bone marrow transplantation. ECP makes a clinical difference to patients, for whom the majority show a response to treatment, and are able to reduce the amount of immunosuppression that they are taking, which reduces the side effects of immunosuppression, including the risk of infection, and developing normal immunity.

Patients who are treated with ECP have their white blood cells removed by a machine, purchased by funds from the Bubble Foundation, exposed to ultraviolet light, and then returned. This can be performed as an outpatient procedure, and the results can be dramatic. However, we do not understand the biological mechanism by which this treatment works. Dr Flinn demonstrated that ECP allows new T cells to form, which do not cause graft versus host disease. ECP helps this to happen by encouraging the formation of regulatory cells, and making a less ‘angry’ environment within the body. Furthermore, the ECP unit has been designated as one of only 2 in Europe to train doctors and nurses around Europe in the treatment of children using ECP.

Ben Shillitoe performed a national survey looking at the outcome of antibody replacement treatment in patients with antibody deficiency to consider whether this treatment is as effective as we believe it is. He gathered information on outcomes from patients around the UK. The outcomes of this study are still being analysed but may inform the decision to introduce screening of infants at birth for antibody deficiency, and the introduction of gene therapy to cure the disease.

CAREER DEVELOPMENT

The Bubble Foundation has funded numerous research projects over the years, which has not only resulted in new discoveries, but also the development of doctors in training.

Professor Andrew Gennery

Part funded as Senior Lecturer in Paediatric Immunology and Bone Marrow Transplantation 20022007.

Present Post: Professor in Paediatric Immunology + HSCT, Newcastle University and Great North Children’s Hospital, Newcastle upon Tyne

Dr Theresa Cole

Part funded as Research Associate 2009-2012

PhD: Chronic Granulomatous Disease: Clinical course, quality of life, cognitive outcome and cost benefit with conventional treatment or Haematpoietic Stem Cell Transplant.

Present Post: Consultant and Head of Paediatric Stem Cell Transplantation, Melbourne Children’s Hospital, Australia

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THE BUBBLE FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Dr Alexandra Battersby

Part funded as Research Associate 2011-2014

PhD: An Investigation into the Health of Carriers of X-linked Chronic Granulomatous Disease . Present Post: Consultant in General Paediatrics, Great North Children’s Hospital, Newcastle upon Tyne

Dr Aisling Flinn

Part funded as Research Associate 2015-2018

PhD: Investigation into the mechanism of action, development of thymopoiesis and assessment of quality of life in a cohort of paediatric patients with acute GvHD treated with ECP.

Present Post: Academic Clinical Lecturer in Paediatric Immunology, Newcastle University and Great North Children’s Hospital, Newcastle upon Tyne

Dr Benjamin Shillitoe Part funded as Research Associate 2015-2018

PhD: A multi-centre cross-sectional, cohort study investigating the health and health-related

quality of life of the UK X-linked agammaglobulinaemia population.

Present Post: National Grid Trainee in Paediatric Immunology, Great North Children’s Hospital, Newcastle upon Tyne – to start as a consultant paediatric immunologist in Sheffield early next year.

PLANS FOR FUTURE PERIODS

The Bone Marrow Transplant Unit, situated at the Great North Children’s Hospital, will continue to be the centre of all our activities. This supra regional unit treats children from England, Scotland and Northern Ireland and Southern Ireland as well as an increasing number of referrals from Europe, and beyond, as well as training doctors from around the world to help their patients after training.

We wish to continue with all our charitable activities but the emphasis is increasingly on research, which to date has produced significant results enabling the unit to treat successfully a wide range of serious and potentially fatal conditions with outstanding success.

Whilst income levels remain strong, requests for funds especially in the area of research continue to grow. Our uncommitted funds are still comparatively low and we will need to continue to increase income wherever possible if we are to meet our objectives in the future.

Upcoming research projects that we are funding:-

  1. The transplant process can injure the lining of blood vessels in the liver, lungs and kidney which can lead to severe, sometimes fatal complications. We have committed funds to finance a project to look in more detail at the lung damage and consider ways of treating this transplant complication.

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THE BUBBLE FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Clinical and other equipment

We continue to supply equipment requested by medical staff and which cannot be supplied by the NHS to ensure the best possible care for the babies and children being treated in The Bone Marrow Transplant Unit.

Family Support

We continue to provide financial assistance for families in emergencies.

Toys and Educational Equipment

Children are confined in a sterile room during treatment for up to six months. Empirical evidence indicates that the more positive the attitude of the patient, the better the recovery. We continue to provide Sky Television to each bed in the unit. We also provide each child entering the unit with toys which cannot be transferred from one child to another due to the risk of infection. We also provide books required for the educational needs of older patients.

The Play Team

The Foundation supports the work of the Play Team by providing toys, educational equipment and access to Sky television. The Play Team on the unit comprises of a Hospital Play Specialist Team Leader, and two Nursery Nurses. The team work 7 days per week. This ensures that the children and young people in our care have access to all essential play opportunities during their long stay in hospital.

They aim to visit the children and young people every day during their admission, devise structured Play Plans to meet the individual needs of the children in isolation and ultimately deter the negative effects of the hospital stay, isolation and ill health through positive play opportunities, encouraging fun, laughter and enjoyment within the most unusual of environments.

They also aim to support the children and young people before their admission, preparing them for the events ahead and after discharge in the Day Unit facility. A hospital stay or visit will induce stress, fears and anxieties, and play is the tool we can offer to aid the ability to cope with the experience. Play and recreation for children and young people in hospital is now seen as an essential requirement and should be provided in all paediatric areas and departments. Play in the hospital environment has therapeutic values and functions to prevent the ill effects of a hospital experience, as well as encouraging growth and development.

Play in hospital as a way to…

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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

It is the healthcare professionals and management team’s responsibility to ensure every child and young person in their care are offered appropriate play opportunities to limit the ill effects of a hospital stay, encouraging the child’s ability to cope and enforcing a positive hospital experience.

Staff Training

We provide assistance to doctors and nurses to enable them to attend international conferences.

References

  1. Flinn AM , Ehrlich A, Roberts C, Nong Wang X, Chou J, Gennery AR. (2021) Thymopoietic recovery, increased peripheral tolerance and reduced T-cell activation in successful ECP treatment of acute GVHD. J Clin Immunol 41 1016–1030

  2. Shillitoe BMJ , Ponsford M, Slatter MA, Evans J, Struik S, Cosgrove M, Doull I, Jolles S, AR Gennery. (2021) Hematopoietic Stem Cell Transplant For Norovirus-Induced Intestinal Failure In X- Linked Agammaglobulinemia. J Clin Immunol 41 1574–1581

  3. Chiesa R, Wang J, Blok H-J, Hazelaar S, Neven B, Moshous D, Schulz A, Hoenig M, Albert M, Hauck F, Seraihy A, Gozdzik J, Ljungman P, Lindemans C, Fernandes JF, Kalwak K, Strahm B, Schanz U, Sedlacek P, Sykora K-W, Aksoylar S, Locatelli F, Stepensky P, Wynn R, Lum SH, Zecca M, Porta F, Taskinen M, Gibson B, Matthes S, Karakukcu M, Veys P, Gennery AR , Lucchini G, Felber M, Lankester A, Güngör T, Slatter M (2020) Hematopoietic Cell Transplantation in Chronic Granulomatous Disease: a study on 712 children and adults. Blood 136 1201-1211

  4. Battersby A , Martin AJ, Tarn J, Ng WF, Cale C, Goldblatt D, Gennery AR. (2017) Raised serum IL-8 levels are associated with excessive fatigue in female carriers of X-linked Chronic Granulomatous Disease in the United Kingdom. J Clin Immunol 37 279-281

  5. Battersby AC , Braggins H, Pearce MS, Cale CM, Burns SO, Hackett S, Hughes S, Barge D, Goldblatt D, Gennery AR. (2017) Infective, Inflammatory and Autoimmune Manifestations of disease in X-linked carriers of Chronic Granulomatous Disease in the United Kingdom. J Allergy Clin Immunol 140 628-630.e6

Fundraising

The Foundation’s main source of income is from community fundraising which mainly comes from patients and their families who organise events in their own communities around the UK and Ireland. The President Brian McFadden continues to be involved engaging in various events on our behalf. In Newcastle we continue to hold a monthly gig with the Smokin Spitfires at the Cluny, which started in September 2013 and as a result there have been a number of other events organised by the attendees.

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THE BUBBLE FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The COVID-19 pandemic has prevented the charity from undertaking it’s usual fundraising activities in a period where the charity's services are more in demand, with many families struggling to provide food due to loss of income. Fortunately, due to the substantial donations received during and after the year under review the charity has been able to assist those in need.

FINANCIAL REVIEW

Net Income/Expenditure

This year has seen net incoming resources of £197,582 (2020: net incoming resources of £178,762).

Income

Income for the year of £284,781 was down on last year's total of £301,915. Community fundraising which continues to be our main source of income decreased to £284,260 (2020: £301,102). Income from corporate donations remain at £nil (2020: £nil) which is disappointing but reflects the difficult trading conditions experienced by many companies. Income from Charitable Trusts was also £nil (2020: £nil).

Expenditure

Costs of generating voluntary income showed an increase from £1,235 in 2020 to £1,364 this year. Expenditure on charitable activities decreased from £121,835 in 2020 to £85,835 this year.

Reserves

Whilst we have no contingent liabilities we have thought it prudent to establish a reserve of approximately two months overheads and commitments in case of an unexpected drop in income. The required reserve based on this is £11,150.

The charity currently has free reserves of £589,660 (2020: £386,993), this is sufficient to meet the required two months overheads and commitments. The charity has committed to funding a range of research projects over the coming years in order to bring the reserves more in line with the target level.

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THE BUBBLE FOUNDATION UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND EXPENDITURE

Note
Incoming resources
Donations and legacies
2
Income from other trading activities
3
Investment income
4
Total incoming resources
Resources expended
Cost of raising funds:
Costs of generating voluntary income
5
Costs of generating funds
6
Expenditure on Charitable Activities:
Research and support of children
with immunodeficiencies
7
Total resources expended
Net movement in funds
Fund balances at 31 March 2020
Fund balances at 31 March 2021
Unrestricted
Funds 2021
Restricted
Funds 2021
Total Funds
2021
Total Funds
2020
£
£
£
£
284,260
-
284,260
301,102
-
-
-
355
521
-
521
458
284,781
-
284,781
301,915
1,364
-
1,364
1,235
-
-
-
83
80,750
5,085
85,835
121,835
82,114
5,085
87,199
123,153
202,667
(5,085)
197,582
178,762
401,993
34,024
436,017
257,255
604,660
28,939
633,599
436,017

Continuing Operations

None of the charity’s activities were acquired or discontinued during the above two financial years.

The notes on pages 18 to 25 form part of these financial statements.

15

Note 2021 2020
CURRENTASSETS
Trading Stock 329 329
Debtors 14 435
BankAccounts
DepositAccounts
147,854
524,612
216,967
264,970
CREDITORS: 673,230 482,266
Amounts fallingduewithinoneyear 15
(39,631)
(46,249)
NET CURRENTASSETS 633,599 436,017
FUNDS
Unrestricted Funds
General
Designated
Restricted Funds
18
17
16
589,660
15,000
28,939
386,993
15,000
34 024
!9!899 436,017

THE BUBBLE FOUNDATION UK

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021

Note
Net cash flows from operating activities
19
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Increase/(Decrease) in cash and cash
equivalents in the year
Cash and cash equivalents at the beginning of
the year
Total cash and cash equivalents at the end
of the year
2021
£
190,008
521
521
190,529
481,937
672,466
2020
£
188,807
458
458
189,265
292,672
481,937

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THE BUBBLE FOUNDATION UK

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies

a) 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 (FRS102) (effective 1 January 2019) – Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK (FRS102).

The Bubble Foundation UK is an unincorporated Charity. The address of the Charity’s registered office and principle place of business is Ward 3, The Great North Children’s Hospital, Royal Victoria Infirmary, Queen Victoria Road, Newcastle upon Tyne, NE1 4LP. The charity meets the definition of public benefit entity under FRS102.

Going concern

Financial Reporting Standard 102 requires, if appropriate, the charity’s financial statements are prepared on the going concern basis, which means that the charity is able to operate for the foreseeable future on the basis of known and reasonable projected resources. There are no material uncertainties in respect of the charity’s ability to continue as a going concern. The charity holds sufficient free reserves to meet medium term core costs as detailed within its’ reserves policy. As a consequence, the Trustees believe that the charity is well placed to manage its business risks successfully and thus they have adopted the going concern basis of accounting in preparing the financial statements.

The Trustees have assessed the impact of the COVID-19 pandemic on the forecasts and consider that the charity will be able to continue in operational existence for the next 12 months

b) Fund Accounting

The charity’s general funds consist of funds which the charity may use for its purposes at its discretion. The charity has designated certain funds for specific purposes. The trustees have decided that setting aside funds in this way is a useful financial discipline which will help the charity make the best use of its resources. The funds held in each of these designates are disclosed in note 17.

c) Incoming Resources

Voluntary income, including donations and sponsorship income, of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Investment income is recognised on a receivable basis.

Donated services and facilities are included at the value to the charity where this can be quantified.

Income from fundraising events and sale of goods is recognised once earned.

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THE BUBBLE FOUNDATION UK

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies (continued)

d) Resources Expended

Expenditure is recognised when a liability is incurred.

Costs of generating voluntary income are those costs incurred in attracting voluntary income. Costs of generating funds are those incurred in trading activities that raise funds.

Charitable activities include expenditure associated with research into immunodeficiencies and the support of children and families suffering from immune deficient conditions. Costs include both direct costs and support costs relating to these activities.

Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

Support costs include central functions and have been allocated to activity costs, costs of generating funds and governance costs on the basis of management estimates of the amount attributable to that cost category in the year.

e) Funds

i) Restricted funds are to be used for specific purposes as laid down by the donor.

Expenditure which meets these criteria is identified to the fund.

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

f) Stock

Stock is valued at the lower of the cost and net realisable value.

g) Financial Instruments

The charity has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS102, in full to all of its financial instruments. All of the charities financial assets and financial liabilities qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

Prepayments are valued at the amount prepaid. Other debtors are recognised at the settlement amount.

Cash at bank and in hand

Cash at bank and cash in hand includes cash held at bank and cash in hand.

19

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

THE BUBBLE FOUNDATION UK

1. Accounting Policies (continued)

Creditors and provisions

Trade and other creditors (including accruals) payable within one year that do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

Critical Accounting Estimates and Areas of Judgement

Estimates and Judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

2. Income from donations and
legacies
Unrestricted
Restricted
£
£
Community donations and
sponsorships
284,260
-
Charitable Trusts
-
-
284,260
-
2020 total
301,102
-
3. Income from other trading activities
Sale of CD’s
Sale of DVD’s
The income from 2021 is unrestricted.
4. Investment Income
Bank interest receivable

Unrestricted
Restricted
£
£
284,260
-
-
-

Unrestricted
Restricted
£
£
284,260
-
-
-
2021
2020
£
£
284,260
301,102
-
-
284,260
301,102
284,260 -
301,102
2021
2020
£
£
-
320
-
35
301,102 -
-
355
2021
2020
£
£
521
458

The investment income in 2021 and 2020 is unrestricted.

20

THE BUBBLE FOUNDATION UK

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

5. Cost of raising funds: Costs of Generating
Voluntary Income
2021
2020
£
£
Travel and subsistence
-
492
Office costs
Institute of Fundraising subscription
582
92
581
92
Printing, Stationery and Postage
155
70
Website
335
-
Event support
200
1,364
1,235
The costs of generating voluntary income in 2021 and 2020 all related to unrestricted funds.
6. Costs of Generating Funds
2021
2020
£
£
Opening stock of DVD’s, CD’s, Christmas cards & soft toys
329
412
Purchases
-
-
Less closing stock of DVD’s, CD’s, Christmas cards & soft
toys
(329)
(329)
-
83
The costs of generating funds in 2021 and 2020 all related to unrestricted funds.
7. Expenditure on Charitable Activities
Unrestricted
Restricted
2021
2020
£
£
£
£
Research and support of children with
immunodeficiencies
Research
74,279
-
74,279
111,939
Parent and families support and welfare
-
1,680
1,680
1,027
Toys and educational equipment
3,661
3,405
7,066
7,729
Clinical Equipment
-
-
-
-
Covid-19 Staff Support
1,010
-
1,010
-
Governance costs
1,800
-
1,800
1,140
80,750
5,085
85,835
121,835
2020 total
119,827
2,008
121,835
8. Governance Costs
2021
2020
£
£
Audit and accountancy
1,800
1,140
5. Cost of raising funds: Costs of Generating
Voluntary Income
2021
2020
£
£
Travel and subsistence
-
492
Office costs
Institute of Fundraising subscription
582
92
581
92
Printing, Stationery and Postage
155
70
Website
335
-
Event support
200
1,364
1,235
The costs of generating voluntary income in 2021 and 2020 all related to unrestricted funds.
6. Costs of Generating Funds
2021
2020
£
£
Opening stock of DVD’s, CD’s, Christmas cards & soft toys
329
412
Purchases
-
-
Less closing stock of DVD’s, CD’s, Christmas cards & soft
toys
(329)
(329)
-
83
The costs of generating funds in 2021 and 2020 all related to unrestricted funds.
7. Expenditure on Charitable Activities
Unrestricted
Restricted
2021
2020
£
£
£
£
Research and support of children with
immunodeficiencies
Research
74,279
-
74,279
111,939
Parent and families support and welfare
-
1,680
1,680
1,027
Toys and educational equipment
3,661
3,405
7,066
7,729
Clinical Equipment
-
-
-
-
Covid-19 Staff Support
1,010
-
1,010
-
Governance costs
1,800
-
1,800
1,140
80,750
5,085
85,835
121,835
2020 total
119,827
2,008
121,835
8. Governance Costs
2021
2020
£
£
Audit and accountancy
1,800
1,140
5. Cost of raising funds: Costs of Generating
Voluntary Income
2021
2020
£
£
Travel and subsistence
-
492
Office costs
Institute of Fundraising subscription
582
92
581
92
Printing, Stationery and Postage
155
70
Website
335
-
Event support
200
1,364
1,235
The costs of generating voluntary income in 2021 and 2020 all related to unrestricted funds.
6. Costs of Generating Funds
2021
2020
£
£
Opening stock of DVD’s, CD’s, Christmas cards & soft toys
329
412
Purchases
-
-
Less closing stock of DVD’s, CD’s, Christmas cards & soft
toys
(329)
(329)
-
83
The costs of generating funds in 2021 and 2020 all related to unrestricted funds.
7. Expenditure on Charitable Activities
Unrestricted
Restricted
2021
2020
£
£
£
£
Research and support of children with
immunodeficiencies
Research
74,279
-
74,279
111,939
Parent and families support and welfare
-
1,680
1,680
1,027
Toys and educational equipment
3,661
3,405
7,066
7,729
Clinical Equipment
-
-
-
-
Covid-19 Staff Support
1,010
-
1,010
-
Governance costs
1,800
-
1,800
1,140
80,750
5,085
85,835
121,835
2020 total
119,827
2,008
121,835
8. Governance Costs
2021
2020
£
£
Audit and accountancy
1,800
1,140
119,827
2,008
121,835
2021
2020
£
£
1,800
1,140
2021
£
1,800

21

THE BUBBLE FOUNDATION UK

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

9. Allocation of Support Costs
Insurance
Website development
Personnel costs
Telephone
Printing/postage/stationery
Office expenses
Professional
Travel and subsistence
Event support
Fundraising
Costs
Charitable
Activity
Governance
Costs
Total
2021
Total
2020
£
£
£
£
£
-
361
-
361
355
335
-
-
335
-
-
19,692
-
19,692
19,596
-
756
-
756
639
155
582
-
367
-
-
155
949
81
692
92
-
1,800
1,892
1,232
-
-
-
-
492
200
-
-
200
1,364
21,176
1,800
24,340
23,087

10. Analysis of grants

Research posts Grants to
institutions
Grants to
individuals
£
£
54,352
-
54,352
-

Of support costs included in note 9, £19,927 (2020: £19,531) relates to grant making activities.

Recipients of institutional grants:

Total
£
To fund higher education research posts: University of Newcastle 54,352
54,352
11. Staff Numbers and Emoluments 2021 2020
£ £
Wages and salaries - -
The charity paid £19,692 (2020: £19,596) during the year to a third party for the provision of
the fundraising manager, these costs are included in support costs.
No employees earned more than £60,000 during the year.
Key management personnel 2 2
No remuneration was paid to key management personnel during the year (2020: £nil).
Volunteer time - none

22

THE BUBBLE FOUNDATION UK

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Particulars of Employees:

The average number of staff employed by the Charity during the financial year amounted to:

2021 2020
Number of staff 1 1

12. Trustees’ Remuneration

Trustees received no remuneration and were not reimbursed for any of their expenses in the year (2020: £nil).

13. Movement in Total Funds for the Year
This is stated after charging:
Fees payable for independent examination
14. Debtors
Other debtors
15. Creditors: Amount falling due within one year
Trade Creditors
Other creditors
2021
£
1,800
2021
£
435
2021
£
23,062
16,569
39,631
2020
£
1,140
2020
£
-
2020
£
40,267
5,982
46,249

23

THE BUBBLE FOUNDATION UK

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

16. Restricted Funds

The income funds of the charity include the following restricted funds which have been donated for specific purposes:

Medical research
Family Support
Toys and Educational Support
Clinical Equipment
Medical research
Family Support
Toys and Educational Support
Clinical Equipment
Balance at
31 Mar 2020
Income
Expenditure
Balance at
31 Mar 2021
£
£
£
£
11,550
-
-
11,550
6,431
-
1,680
4,751
4,041
-
3,405
636
12,002
-
-
12,002
34,024
-
5,085
28,939
Balance at
31 Mar 2019
Income
Expenditure
Balance at
31 Mar 2020
£
£
£
£
11,550
-
-
11,550
6,992
-
561
6,431
5,488
-
1,447
4,041
12,002
-
-
12,002
36,032
-
2,008
34,024

The Medical Research Fund helps support a Medical Research Team at Newcastle Medical School.

The Family Support Fund provides financial assistance, if required, for the families of patients.

The Toys and Education Support Fund provides toys and equipment for patients who spend long periods of time on the ward. The toys and equipment are not transferable due to the risk of infection.

The Clinical Equipment Fund can be used for specific items of clinical equipment e.g. syringe pumps.

17. Designated Funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Medical research
Overheads fund
Medical research
Overheads fund
Balance at
31 Mar 2020
New
Designations
Utilised
Balance at
31 Mar 2021
£
£
£
£
-
-
-
-
15,000
-
-
15,000
15,000
-
-
15,000
Balance at
31 Mar 2019
New
Designations
Utilised
Balance at
31 Mar 2020
£
£
£
£
-
-
-
-
15,000
-
-
15,000
15,000
-
-
15,000

24

THE BUBBLE FOUNDATION UK

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

The Medical Research Fund helps support a medical research team at Newcastle Medical School.

The Overheads Fund has been set up by the trustees to cover overheads should there be a fall in income.

18. Analysis of Net Assets


Fund balances at 31 March 2021 as
represented by:
Current assets
Current liabilities

Fund balances at 31 March 2020 as
represented by:
Current assets
Current liabilities
Unrestricted
funds
£
644,291
(39,631)
604,660
Unrestricted
funds
£
448,242
(46,249)
401,993
Restricted
funds
£
28,939
-
28,939
Restricted
funds
£
34,024
-
34,024
Total
funds
£
673,230
(39,631)
633,599
Total
funds
£
482,266
(46,249)
436,017

19. Reconciliation of net movements in funds to net cash flow from operating activities

Net incoming movement in funds
Interest receivable
Decrease/(Increase) in stocks
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
Net cash inflow from operating activities
2021
£
197,582
(521)
-
(435)
(6,618)
190,008
2020
£
178,762
(458)

83
1,619
8,801
188,807

20. Related party transactions

There have been no related party transactions in the reporting period which require disclosure.

21. Ultimate Controlling Party

The charity is governed by the Board of Trustees and is not under the control of any one individual.

25

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE BUBBLE FOUNDATION UK

I report to the trustees on my examination of the financial statements of The Bubble Foundation UK (‘the charity’) for the year ended 31 March 2021, which are set out on pages 15 to 25.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a ‘true and fair view’ and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Signed: Lucy Robson Name: Lucy Robson Name of applicable listed body: The Institute of Chartered Accountants in England and Wales Relevant professional qualification or membership of professional body: Chartered Accountant

ON BEHALF OF RSM UK TAX AND ACCOUNTING LIMITED

Chartered Accountants 1 St James’ Gate Newcastle upon Tyne NE1 4AD

Date: 04/01/22

26