Company Registration No. 03029494 Charity No. 1046073 Association for Continence Advice Company Limited by Guarantee Unaudited financial statements for the year ended 31 December 2020 Association for Continence Advice Company Limited by Guarantee Contents ||Page| |---|---| |Trustees' Report|1-4| |Independent examiner's report|5-6| |Statement of financial activities (including Income and Expenditure account)|7| |Statement of financial position|8| |Notes to the financial statements|9-15| Association for Continence Advice Company Limited by Guarantee Trustees' Report For the year ended 31 December 2020 ## Structure, governance and management The Association for Continence Advice (ACA) is both a company limited by guarantee, incorporated 6 March 1995, and a registered charity with effect from 27 April 1995. Founded in 1980 it is a multi-disciplinary professional membership association for health and allied health care professionals involved in the promotion of continence and the improved management of incontinence. The Executive Committee is the management group responsible for the daily management of the Association and consists currently of nine members who are also the charity trustees. The Executive Committee acts as both the professional body for provision of education to members and is also the business arm of the Association. The Executive Committee derives its authority from the membership and from the ratification of the annual business plan at the Association's annual general meeting. The Executive Committee holds meetings four times per year, plus a short meeting at the annual conference. Executive Committee members are elected by electronic ballot of the full voting membership. The officers of the Association are elected by the Executive Committee to include the posts stated under 'Charity Trustees and Executive Committee'. The Executive Committee must comprise no fewer than four full members. ## Legal Status The aims of the Association, as set out in the Memorandum and Articles of Association, require the trustees/directors to discharge their responsibilities under the Charities Act 2011 and the Companies Act 2006. Every trustee is personally responsible and accountable for the prudent management of the assets of the Association and is required to work prudently in the interests of the charity. An annual return of accounts and activities is required and provided in the production of proper accounting records which disclose with reasonable accuracy, at any time during the financial year, the financial position of the charity. All such records relating to financial statements must comply with the existing legislation and the Association has always met all obligations in this respect. ## Objectives and activities The key objective of the Association is the provision of education, in the standards of care available to health and allied health care professionals working in the field of continence, as well as the provision of up to date management techniques and supporting research leading to better evidence based practice. ## Achievements and performance 2020 was a challenging year for ACA due to the high number of Executive Committee, Branch Officers and clinical members being redeployed from their clinical roles due to COVID 19. ACA made the decision to cancel their 2020 conference in the light of COVID 19 restrictions and government guidance. This decision was conducted following prudent analysis of the impact of ACA finances should the event not take place. Unsurprisingly the ACA overheads have decreased significantly, mainly due to the cancellation of face to face Executive meetings and face to face representation at other organisational meetings. ACA have made the decision to host all 2021 meetings virtually, it is believed there are benefits to hosting face to face meetings and when permitted these will be planned for the future. 1 Association for Continence Advice Company Limited by Guarantee Trustees' Report (continued) For the year ended 31 December 2020 The ACA newsletter revenue has increased in 2020, making a surplus of £3,613 above forecast. The newsletter continues to be digital print only, a decision brough on by COVID 19 and likely to be continued in the future. The ACA Branch income is below forecast due to the lack of physical events in 2020, this is likely to return to normal in 2021 following COVID 19 restrictions being lifted. The branches have adapted to online meetings to ensure their branch members are able to access regional learning and development opportunities and be kept up to date. ACA continues to have representation on external groups, Industry and various professional forums across both adult and paediatric client groups. The organisation continues to develop these links nationally, with links to the House of Lords through the All Political Party Group and working with NICE and internationally through the International Continence Society and Global Foundation for Incontinence. Further links have been established with the Paediatric Continence Forum (PCF), NHS England Excellence in Commissioning Continence Care and the Expert LUTS group. ## Financial review This year the Association had a deficit of around £13k, this is due to no conference income during 2020 while cancellation costs were still incurred for the physical conference that could no longer go ahead due to Covid 19, also a reduction in the level of branch income due to COVID 19. The underlying financial position of the Association remains healthy with reserves of £118,363 of which £108,363 is unrestricted and non-designated funds, this represents a relatively strong position for the ACA to continue to invest in its future. ## Plans for future periods The ACA have plans to increase the membership in 2021, by enhancing offerings to members. The platform for the Understanding Continence Promotion MOOC (Massive Open Online Course) is being evaluated to not only save ACA money but also ensure legacy of the content. Increasing student membership continues to be a focus. ACA are promoting membership via the conference platform and offering funded places to non-members, due to a lower uptake on these places by members. The hope is this encourages non-members to join ACA. As a result of the Covid-19 pandemic the 2021 conference will take place virtually. The price has been set to attract members and non-members to attend, fulfilling the key objective of the Association in educating others in continence care. The ACA trustees remain committed to delivering a high standard and educationally enriching conference over the coming year. With the decision to host a virtual conference in 2021 and then host a physical event again in 2022, the trustees have considered the charity’s position and feel there are still sufficient cash and reserves to continue. 2 Association for Continence Advice Company Limited by Guarantee Trustees' Report (continued) For the year ended 31 December 2020 ## Officers and administrative details |Company number|03029494| |---|---| |Charity number|1046073| |Status|The organisation is a charitable company limited by guarantee, incorporated on 6 March| ||1995 in England.| |Trustees|Nikki Cotterill| ||Kirsteen Ferguson (resigned 13 July 2020)| ||Norma Hayes (resigned 2 January 2021)| ||Bo Yeung| ||Domini Mullins| ||Davina Richardson| ||Fiona Saunders| ||Ruth Scrivens| ||Julie Vickerman| ||Polly Weston| ||Suzanne Willacy (resigned 13 July 2020)| ||Gillian Davey (appointed 13 July 2020)| ||Sheena Kennedy (appointed 13 July 2020)| |Secretary|Bo Yeung| |Registered office|71 Queen Victoria Street| ||London| ||England| ||EC4V 4BE| |Business address|Blackburn House| ||Redhouse Road| ||Seafield| ||Bathgate| ||EH47 7AQ| |Bankers|The Royal Bank of Scotland Plc| ||142-144 Princes Street| ||Edinburgh| ||EH2 4EQ| |Independent examiner|Kenneth McDowell CA| ||Saffery Champness LLP| ||Edinburgh Quay| ||133 Fountainbridge| ||Edinburgh| ||EH3 9BA| 3 Association for Continence Advice Company Limited by Guarantee Trustees' Report (continued) For the year ended 31 December 2020 ## Statement of Trustees' responsibilities The Trustees (who are also directors of the Association for Continence Advice for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP (FRS102); - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed - and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity - will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption. For and on behalf of the board of trustees, Bo Yeung Trustee 15 June 2021 4 Association for Continence Advice Company Limited by Guarantee Independent examiner’s report For the year ended 31 December 2020 Independent examiner’s report to the trustees of the Association for Continence Advice (‘the Company’) I report on the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020. ## Respective responsibilities of trustees and examiner As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## Basis of independent examiner’s report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## Independent examiner’s statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: • accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or - the accounts do not accord with those records; or • the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or • the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 5 Association for Continence Advice Company Limited by Guarantee Independent examiner’s report (continued) For the year ended 31 December 2020 Use of our report This report is made solely to the charitable company’s members and the trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our examination 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 independent examiner’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, the charitable company’s members and trustees as a body, for our examination, for this report, or for the opinions we have formed. Kenneth McDowell CA Saffery Champness LLP Chartered Accountants ## 30 June 2021 Edinburgh Quay 133 Fountainbridge Edinburgh EH3 9BA 6 ## Association for Continence Advice Statement of Financial Activities (including Income and Expenditure account) For the year ended 31 December 2020 |Income and endowments
Notes
Donations and legacies
2
Charitable activities
3
Investment income
4
Other income
5
Total income
Expenditure on:
Expenditure on charitable actvities
6
Other expenditure
7
Total expenditure
Net expenditure
Total funds brought forward
Total funds carried forward
11||Unrestricted
funds
£
42,116
10,844
123
3,692
56,775
60,624
9,321
69,945
(13,170)
131,533
118,363||Total funds
2020
£
42,116
10,844
123
3,692
56,775
60,624
9,321
69,945
(13,170)
131,533
118,363||Total funds
2019
£
36,818
123,777
320
24,040| |---|---|---|---|---|---|---| |||||||184,955| |||||||184,910
23,498| |||||||208,408| |||||||(23,453)
154,986
131,533| |||||||| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. ## Association for Continence Advice ## Statement of financial position For the year ended 31 December 2020 |Notes
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one year
10
Net current assets
Funds of the charity
Restricted funds
Unrestricted funds
11|2020
£
£
52,996

147,536
200,532

82,169

118,363
-

118,363

118,363|£
28,658

135,986|2019

£

164,644| |---|---|---|---| |||
33,111|| ||||| ||||
131,533| ||||-

131,533| ||||
131,533| For the financial year ended 31 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. The financial statements were approved by the board of trustees and authorised for issue on and are signed on its behalf by: Polly Weston Bo Yeung Trustee Trustee Company Registration No. 03029494 15 June 2021 Association for Continence Advice ## Notes to the financial statements For the year ended 31 December 2020 ## 1. Accounting Policies ## Company information The Association for Continence Advice is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 71 Aca c/o Saffery Champness, 71 Queen Victoria Street, London, England, EC4V 4BE. ## 1.1 Accounting convention The financial statements of the charitable company have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. Association for Continence Advice meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. ## 1.2 Going Concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## 1.3 Income and expenditure Income representing membership subscriptions, sales of conference tickets and exhibition space, interest and branch income receivable is accounted for on an accruals basis. Donations and gift aid claims are recognised on receipt of proceeds. Resources expended are included in the statement of financial activities on an accruals basis. All costs have been directly attributed to one of the functional categories of resources expended in the statement of financial activities as follows: ## _Charitable activities_ These are costs relating to expenditure on preserving and maintaining the assets of the charity and the associated trade. ## _Other expenditure_ These are costs associated with the running of the regional branches of the charity. ## 1.4 Stocks Stocks representing promotional materials for resale are valued at the lower of cost and net realisable value. 9 ## Association for Continence Advice ## Notes to the financial statements (continued) For the year ended 31 December 2020 ## 1.5 Cash and cash equivalents Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## 1.6 Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _Basic financial assets_ Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _Classification of financial liabilities_ Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. ## _Basic financial liabilities_ Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as 'creditors: amounts falling due within one year' if payment is due within one year or less. If not, they are presented as 'creditors: amounts falling due after more than one year'. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective ## _Derecognition of financial liabilities_ Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled. 10 ## Association for Continence Advice ## Notes to the financial statements (continued) For the year ended 31 December 2020 ## 1.7 Fund accounting The funds of the charity are held in unrestricted and restricted funds. Unrestricted funds represent funds which can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds represent funds which must be used in accordance with the specific objectives that were laid out by those parties providing the funds ## 1.8 Taxation The company is a registered charity and is not liable for United Kingdom income tax or corporation tax on charitable activities. ## 2. Income from donations and legacies |2. Income from donations and legacies||||| |---|---|---|---|---| |Donations
COVID 19 grant
Sponsorship
Sponsorship
Subscriptions
Membership fees
Corporate Memberships
3. Charitable activities
Conference income
Journal advertising income
Other sales income
4. Investment income
Bank interest receivable||2020
£
10,000
1,190
18,134
12,792||2019
£
-
1,191
21,877
13,750| |||
42,116||
36,818| |||2020
£
-
10,544
300||2019
£
108,889
14,673
215| |||
10,844||
123,777| |||2020
£
123||2019
£
320| |||
123||320| 11 ## Association for Continence Advice ## Notes to the financial statements (continued) For the year ended 31 December 2020 ## 5. Other income |5. Other income||||| |---|---|---|---|---| |Branch income
6. Expenditure on charitable activities
Education and training
Educations and training
Support costs
MOOC (Massive Open Online course) costs
Trustees meeting expenses
Printing, post and stationery
Independent examination fees
Accounting and bookkeeping fees
Bank charges
Insurance
Sundry expenses
Bad debt add back
Irrecoverable VAT
Membership
Advertising
7. Other expenditure
Branch expenses
8. Independent examination fees
Fees payable to the independent examiner for:
Independent examination of the financial statements||2020
£
3,692||2019
£
24,040| |||
3,692||
24,040| |||2020
£
33,321
4,333
5,473
110
2,600
8,926
579
954
(6,112)
(444)
4,852
802

5,230||2019
£
122,023
667
25,430
13
3,190
12,218
687
1,378
367
1,171
3,703
3,299

10,764| |||
60,624||
184,910| |||2020
£
9,321||2019
£
23,498| |||
9,321||
23,498| |||2020
£
2,600||2019
£
3,190| 12 ## Association for Continence Advice ## Notes to the financial statements (continued) For the year ended 31 December 2020 ## 9. Debtors |9. Debtors||| |---|---|---| |Trade debtors
Prepayments
Other debtors
VAT
10. Creditors: amounts falling due within one year
Trade creditors
Deferred income
Accruals
Analysis of deferred income account
General memberships
Corporate memberships
Conference|2020
£
12,462
18,266
19,748
2,520|2019
£
15,362
11,709
1,587
-| ||
52,996|
28,658| ||2020
£
11,377
68,192
2,600|2019
£
14,102
15,547
3,462| ||
82,169|
33,111| ||6,392
8,553
53,247|8,113
5,334
2,100| ||
68,192|
15,547| During the year brought forward deferred income of £15,547 was released to the statement of financial activities and a further £68,192 of income was deferred. 13 ## Association for Continence Advice ## Notes to the financial statements (continued) For the year ended 31 December 2020 ## 11. Analysis of charitable funds |11. Analysis of charitable funds||||| |---|---|---|---|---| |General funds
General funds
Designated funds
Conference fund
General funds
General funds
Designated funds
Conference fund||As at 1 January
Income
Expenditure
2020
£
£
£
121,533
56,775
(69,945)
10,000
-
-||As at 31
December
2020
£
108,363

10,000

118,363
As at 31
December
2019
£
121,533

10,000
131,533| |||131,533
56,775
(69,945)||| |||As at 1 January
Income
Expenditure
2019
£
£
£
144,986
184,955
(208,408)

10,000||| |||154,986
184,955
(208,408|)|| The general fund relates to any aggregate surplus of income over expenditure and is available to be spent in pursuit of the charities objectives at the absolute discretion of the trustees. The conference fund relates to £10,000 which was set aside, prior to incorporation on 6 March 1995, as a reserve to meet any costs of future conferences that are not recovered from future conference income. ## 12. Transactions with trustees No trustees received remuneration in the year. Travel and subsistence expenses reimbursed to trustees or paid directly to third parties totalled £2,973 (2019: £22,372). ## 13. Related party relationships and transactions No member of the management committee received any remuneration during the year. There were no employees in the year. No trustee or any person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year. 14 ## Association for Continence Advice ## Notes to the financial statements (continued) For the year ended 31 December 2020 ## 14. Comparative Statement of Financial Activities for the year ended 31 December 2019 |14. Comparative Statement of Financial Activities for the year ended 31 December 2019||||| |---|---|---|---|---| |Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
Total income
Expenditure on:
Expenditure on charitable activities
Other expenditure
Total expenditure
Net expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward||Unrestricted
funds 2019
£
36,818
123,777
320

24,040||Total Funds
2019
£
36,818
123,777
320

24,040| |||
184,955||
184,955| |||184,910

23,498||184,910

23,498| |||
208,408||
208,408| |||||| |||(23,453)

154,986||(23,453)

154,986| |||||| |||
131,533||
131,533| ## 15. Company limited by guarantee The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up while he or she is a member, or within one year after he or she ceases to be a member, is limited to £1. 15