Charity No. 1046073
Association for Continence Professionals
Company Limited by Guarantee
Unaudited financial statements for the year ended 31 December 2024
Association for Continence Professionals
Contents
| Page | |
|---|---|
| Trustees' Report | 1-5 |
| Independent examiner's report | 6-7 |
| Statement of financial activities (including Income and Expenditure account) | 8 |
| Statement of financial position | 9 |
| Notes to the financial statements | 10-16 |
Association for Continence Professionals Trustees' Report For the year ended 31 December 2024
Reference and administrative details of the charity, its trustees and advisers
The company changed its name from Association for Continence Advice to Association for Continence Professionals on 26 July 2023.
Structure, governance and management
The Association for Continence Professionals (ACP) 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 ten 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 three 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
The ACP Executive Committee hosted 2 face-to-face and 1 virtual meeting in 2024.
ACP continues to host a meeting with Branch Chairs 2 weeks after each Executive Committee meeting, this keeps them updated on the progress of ACP activities and allows them to feedback to the ACP Chair directly.
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Association for Continence Professionals Trustees' Report (continued) For the year ended 31 December 2024
Achievements and performance (continued)
ACP have also continued to host 3 meetings annually with the ACP branch treasurers, enabling them to engage with the ACP treasurer and the Fitwise bookkeeper.
The 2024 Annual conference was hosted on the 20 & 21 May 2024 at the Hilton, Liverpool, this received great feedback from the delegate survey.
The ACP newsletter continues to perform well, making a surplus above forecast. The newsletter continues to be digital only and has been well received.
The ACP Branches are regional ACP groups to support local members. These groups are expected to have a breakeven income and expenditure for the year.
ACP continues to have representation on external groups, industry and various professional forums across both adult and Paediatric client groups. The organization continues to develop these links nationally, with links to Westminster 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
The Association generated a deficit of £17,755. The 2024 ACP in person conference, which saw an increase in income for the association along with an increase in costs from the prior year. The conference performed well with delegates, Exhibitors and Sponsors keen to participate in a physical conference. The profit was £12,758, being higher from budgeted by £14,090.
Membership income has increased throughout the year by 3%. Whereas, corporate membership income increased by 19% which better than last year (decrease by 29%). One of the reasons is corporate mergers within industry which had an effect in last year figure.
The underlying financial position of the Association remains healthy with reserves of £135,981 decreased from last year by £17,755. `The £135,981 is unrestricted and non-designated funds, this represents a relatively strong position for the ACP to continue to invest in its future.
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Association for Continence Professionals Trustees' Report (continued) For the year ended 31 December 2024
Plans for future periods
The ACP Annual conference will be held face to face at Kents Hill Park, Milton Keynes on the 19th & 20th May 2025. The theme is ‘Sustaining Continence Priorities’ and programme topics have been planned around this theme. The main programme will be of interest to Specialist Nurses, Specialist Physiotherapists, Occupational Therapists and Urology Nurses, as well as Doctors or Allied Healthcare Professionals working within or interested in Continence Care. There will also be an extensive company exhibition offering new innovative products and practical solutions in the field of continence care. The price has been set to attract members and non-members to attend, offering a reduced rate for early bird registration, to encourage early sign up.
This fulfils the key objective of the Association in educating others in continence care. The ACP trustees remain committed to delivering a high standard and educationally enriching conference over the coming year.
ACP undertook a change in Treasurer in May 2024 when Julia Thrush took over from Bo Yeung who came to the end of her term.
The Trustees have considered the charity’s position and have completed the financial year in a favorable position. Trustees feel therefore that there are still sufficient cash and reserves to continue.
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Association for Continence Professionals Trustees' Report (continued) For the year ended 31 December 2024
| Officers and administrative details | 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 | |
| Chair | Polly Weston |
| Angela Rantell | |
| Treasurer | Julia Thrush |
| Bo Yeung (resigned 10 June 2024) | |
| Hon Secretary | Kerry Doherty |
| Nikki Cotterill | |
| Rebecca Cousins | |
| Ruth Scrivens | |
| Tracy Pouard (appointed 10 June 2024) | |
| Darrin Powell (appointed 10 June 2024) | |
| Teresa Woollerton (appointed 10 June 2024) | |
| 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 LLP | |
| 9 Haymarket Square | |
| Edinburgh | |
| EH3 8RY |
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Association for Continence Professionals Trustees' Report (continued) For the year ended 31 December 2024
Statement of Trustees' responsibilities
The Trustees (who are also directors of the Association for Continence Professionals 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP (FRS102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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,
Julia Thrush Trustee
14 July 2025
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Association for Continence Professionals Independent examiner’s report For the year ended 31 December 2024
Independent examiner’s report to the trustees of the Association for Continence Professionals (‘the Company’)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
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.
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Association for Continence Professionals Independent examiner’s report For the year ended 31 December 2024
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.
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.
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Kenneth McDowell CA Saffery LLP Chartered Accountants
7 August 2025
9 Haymarket Square Edinburgh EH3 8RY
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Association for Continence Professionals Statement of Financial Activities (including Income and Expenditure account) For the year ended 31 December 2024
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Unrestricted Total funds Total funds
funds 2024 2023
Notes £ £ £
Income and endowments
Donations and legacies 2 36,215 36,215 33,151
Charitable activities 3 122,023 122,023 130,538
Investment income 4 2,093 2,093 2,092
Other income 5 22,985 22,985 19,005
Total income 183,316 183,316 184,786
Expenditure on:
Expenditure on charitable actvities 6 181,224 181,224 173,136
Other expenditure 7 19,847 19,847 17,210
Total expenditure 201,071 201,071 190,346
Net expenditure (17,755) (17,755) (5,560)
Total funds brought forward 153,736 153,736 159,296
Total funds carried forward 12 135,981 135,981 153,736
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The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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Association for Continence Professionals Statement of financial position For the year ended 31 December 2024
| Notes Intangible fixed assets Intangible fixed assets (website development) 9 Current assets Debtors Cash at bank and in hand 10 |
£ 62,744 163,377 |
2024 £ 3,375 |
£ 42,148 175,848 |
2023 £ 4,275 |
|---|---|---|---|---|
| Creditors: amounts falling due within one year 11 |
93,515 | 226,121 | 68,535 | 217,996 |
| Net current assets | 132,606 | 149,461 | ||
| Net assets | 135,981 | 153,736 | ||
| Funds of the charity Restricted funds Unrestricted funds 12 |
- 135,981 |
- 153,736 |
||
| 135,981 | 153,736 |
For the financial year ended 31 December 2024 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:
Angela Rantell Trustee
Julia ThrushJuia Thrush Trustee
Company Registration No. 03029494
14 July 2025
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Association for Continence Professionals Notes to the financial statements For the year ended 31 December 2024
1. Accounting Policies
Company information
The Association for Continence Professionals 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 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)', Financial Reporting Standard 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
Association for Continence Professioanls 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 Intangible fixed assets other than goodwill
Intangible assets are recognised at cost and are subsequently measured at cost less accumulatd amortisation and accumulated impairment losses.
Amortisation is recognised so as to write off the cost or vauation of assets less their residual values over their useful lives on the following basis:
Website design
5% per annum, striaght line
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Association for Continence Professionals Notes to the financial statements (continued) For the year ended 31 December 2024
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 interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
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Association for Continence Professionals Notes to the financial statements (continued) For the year ended 31 December 2024
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 to
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
| Donations Donation Sponsorship Sponsorship Subscriptions Membership fees Corporate Memberships Conference income Journal advertising income Other sales income 3. Charitable activities |
2024 £ - 665 20,842 14,708 36,215 2024 £ 109,704 12,319 - 122,023 |
2023 £ - 595 20,168 12,388 33,151 2023 £ 116,471 14,021 46 130,538 |
|---|---|---|
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Association for Continence Professionals Notes to the financial statements (continued) For the year ended 31 December 2024
4. Investment income
| Bank interest receivable 5. Other income Branch income Education and training Educations and training Conference 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 Costs of name change Bad debt write off Irrecoverable VAT Membership Advertising Website maintenance Depreciation 7. Other expenditure Branch expenses 6. Expenditure on charitable activities |
2024 £ 2,093 2,093 2024 £ 22,985 22,985 2024 £ 41,347 96,946 1,977 9,699 133 3,500 800 145 1,137 38 - 2,714 9,161 3,731 6,664 2,332 900 181,224 2024 £ 19,847 19,847 |
2023 £ 2,092 2,092 2023 £ 19,005 19,005 2023 £ 40,575 92,960 453 7,517 101 3,500 170 411 1,039 13 2,991 2 9,247 1,810 10,472 1,650 225 173,136 2023 £ 17,210 17,210 |
|---|---|---|
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Association for Continence Professionals Notes to the financial statements (continued) For the year ended 31 December 2024
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8. Independent examination fees
2024 2023
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 3,500 3,500
9. Intangible fixed assets
Website
development
Cost £
At 1 January 2023 4,500
Additions -
At 31 December 2024 4,500
Amortisation and impairment
At 1 January 2023 225
Depreciation charged in the year 900
At 31 December 2024 1,125
Carrying amount
At 31 December 2024 3,375
At 31 December 2023 4,275
10. Debtors
2024 2023
£ £
Trade debtors 48,299 26,575
Prepayments 14,444 10,560
Other debtors - 5,011
VAT - -
62,744 42,146
11. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 9,734 23,709
Deferred income 67,826 36,473
Accruals 3,900 4,850
Other creditors 4,680 15
VAT Liability 7,375 3,488
93,515 68,535
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Association for Continence Professionals Notes to the financial statements (continued) For the year ended 31 December 2024
11. Creditors: amounts falling due within one year (contiued)
| Analysis of deferred income account General memberships Corporate memberships Conference Branch deferred income |
8,339 6,625 50,612 2,250 67,826 |
7,891 6,334 21,248 1,000 36,473 |
|---|---|---|
During the year brought forward deferred income of £36,473 was released to the statement of financial activities and a further £67,826 of income was deferred.
12. Analysis of charitable funds
| Designated funds Conference fund Designated funds Conference fund General funds General funds General funds General funds |
As at 1 January 2024 Income Expenditure £ £ £ 143,736 183,316 (201,071) 10,000 - - 153,736 183,316 (201,071) As at 1 January 2023 Income Expenditure £ £ £ 149,296 184,786 (190,346) 10,000 - - 159,296 184,786 (190,346) |
As at 31 December 2024 £ 125,981 10,000 135,981 As at 31 December 2023 £ 143,736 10,000 153,736 |
|---|---|---|
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.
13. Transactions with trustees
No trustees received remuneration in the year.
Travel and subsistence expenses reimbursed to trustees or paid directly to third parties totalled £3,313 (2023: £3,954).
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Association for Continence Professionals Notes to the financial statements (continued) For the year ended 31 December 2024
14. 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.
15. Comparative Statement of Financial Activities for the year ended 31 December 2023
| 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 2023 £ 33,151 130,538 2,092 19,005 184,786 173,136 17,210 190,346 (5,560) 159,296 153,736 |
Total Funds 2023 £ 33,151 130,538 2,092 19,005 184,786 173,136 17,210 190,346 (5,560) 159,296 153,736 |
|---|---|---|
16. 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.
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