2024-04-01-accounts

REGISTERED COMPANY NUMBER: 03191955 (England and Wales) REGISTERED CHARtrY NUMBER: 1057831 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR BRITISH ASSOCIATION OF HAND THERAPISTS UMrrED ADIFTEKH 2111W2024 COMPANIES HOUSE A7

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BRMSH ASSOCIATION OF HAND THERApisrs LIMITED CONTENTS OF THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Page Report of the Trustees I to 12 Independent Examiner's Report 13 statement of Flnancial Activities 14 Balance Sheet 15 to 16 Notes to the Flnanclal Statements 17 to 24

BRITISH ASSOCIATION OF HAND THERApIsrs LIMITED (REGIsfERED NUMBER: 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees who are also directors of the charity for the purtM)ses of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trust￿$ have adopted the provisions of Accounting and ReFy)rting by Charib'es: Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard •• applicable in the UK and Republic of Ireland (FRS 102) (effethve l January 2019). The eoard presents the Rep￿ of the Trustees and financial statements of the British Assoaation of Hand Therapists Limited (BAHT) for the year ending 31st March 2024 In accordan￿ with the Charities Act 2011. The ststements appear In the format required by the Statement of Recommended praCtt￿ applicable to Charits'es preparing their accounts in accordan￿ with the Finanoal Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and comply with the Companies Act 2006. The goveming document is the Articles of Assooation of the Company and members of the Board of Trustees are Directors of the company. STrUCTURE GOVERNANCE AND MANAGEMEKr Director and Trustees The British Association of Hand Therapists was formed in February 1984 and In 1996 It became a charitable company Ilmlted by guarantee. It ￿letsrated 40 years in 2024. All Directors of the company a￿ also Trustees of the chanty, and there are no other directors. The number of TnJSt￿S is not subject to a maximum number but should be no less than three. Trustee5 serve for a tenn of thr￿ years and may be apwinted to serve for a further terni of ￿0 years. Appointment is by election at the Annual General Meeting, which takes pla￿ at the annual conference of the Association. All Trustees are members of BAHT and all BAHT full members are ellgible to Joln the {M￿rd by Invitstlon, self-referral or nomination. The thair and offi￿rS are appointed by the Trustees from among their number. The Board convenes a minimum of s'x times each year. The board resetves the ￿Wer to apFrf)int additÉonal director5 as it considers fit to do so over the year. During temi of this report the Board had three co-opted members to assist trEm in their resEK)nsibilities. All Tnjstees are unpaid volUnt￿rs, and may dalm reasonable out of PKKket expenses only. Trustees glve freely of their time to ensure the smcM)th running of the associats'on. The Board of Trustees is responsible for the governan￿ of BAHT and set the Strategic Direction for the Charity. Trustees are eXr￿rted to declare any potents'al conflict of interest, financial or otherwise at any 8oard m&ts'ng may be required to withdraw from rdevant proceedings. Thls has not occurred durlng the year. The board has established three Subcommittees who advlse and supwrt the committee, the Educats'on Subcommittee (ESC), the Clinical Eviden￿ Committee (CEC) and the Joumal Editorial Board. Each Subcommittee has a TrusteelDirector assign￿ to them who report directly to Board m*bngs. The Jbcommittees, minutes are sent to the board and the board rn￿ts with each Sut£ommItt￿ at least annually. Members are elected to the Subcommlttees ESC and CEC at the annual general meets'ng of the associatson and have relevant skills In education, and research. The sub committees have thelr own aims and objectives which link directly with BAprrs Strategic Plan. We are grateful to them for all the hard worf( that put into the asscKiation. On app)intment each Trustee signs a declaration Including a disdOsu￿ statement they also sign a HMRC 'FIt and Proper Persons, form. They are given a Trustee Handbwk that indudes the Art'des of Assoaats'on, poliaes and procedures. It also contains the roles and ￿$￿)n￿bilitieS of the Directors and a copy of Charity Commission leaflet CC3. Each Trust￿ role has a job description dearly tyJUining resporsibilities. New Trustees a￿ introduced to workings of the Board on their first meeting and given a period of ￿rne to settle into the workings of the Board prior to takn'ng on responsibilits'es as Directors. Trustees are ctropted as Directors for up to a year prlor to being Voted onto the board In order that they can understand the wothngs of the Board and feel comfortable takn'ng on respM)nsibilities. Page I

BRrnSH ASSOCIAllON OF HAND THERAPISTS UMrrED (REGIsfERED NUMBER: 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 The board has tsken out indemnity insurance via Marsh Commercial Insuran￿ which covers Trustees. Management and Staffing The Board apwints a Chair, VI￿ Chair, Directr of Admlnistratlon and Membership and Director of Finan from within the Board of Trustees. The Board has produced a th￿-year strategic plan, whlch dlretts the activities of the association and the 8oard. The strategic plan indudes the fdlowiro sections: financial, committees, staffing, membership, education, conferen￿, research, joumal, professional links, regional groups and lastly comrnunicatton and media, The Education subcommlttee and Clinlcal Evldence Commlttee elect thelr own Chalr who Is responslble for directing their activities. Their activib'es are also directed by the strategic plan and they a￿ answerable to the 8oard of Trustees. The Board have appointed the dt group, chartered accountants, to adminlster BAHfs day-to-day accounts. This ensures transparency on all account L￿kk&p1ng. Their work is monitored and Thtinised by the Dlrector of Finan￿. The as9xlaUon funds are controlled and monitored to ensure that capital Is malntslned. The assocIat￿n has an agreed annual budget, Expendlture Is monitored closely to ensure value for money and the Director of fv'nantr makes a rep￿ at every Trustees m￿tIng. Funds are revlewed annually wlth the bank. In order to ensure securlty of funds, protocols and procedures are In pl￿ to ensure accountability of funds and the Director of Finance monitors these. The year-erd financial statements are subjected to an annual Independent examlnaty'on. The Board also employs an administrative assistant to deal wlth membetshlp enqulries, the membership database and asslst the directors as required. The adminlstrative assistant also assists the ESC wlth its administration. The admlnistrative assistsnt w0￿S from home and Health and Safety checks have been made on the wprk pla￿. There is a clear rep)rting mechanism and an appraisal system in pla￿. Membership of BAHT Full members of BAKr are elther physiotheraplsts or occupational trErapists who a￿ Health arKI Care Professonals CourKII (HCPC) registered. They have full votsng rights. Full members are entitled to discounted course rates, wlll have access to the quarterly Hand Therapy Jourrkil (which wlll be electronic only after 2025) and can access the application prcKess to become an Accredited Hand Therapist. They can also apply for bursaries and researth grants after a specified period of continuous membershlp according to the type of grant ba'ng applied for. Full membets are also automatlc311y affiliated to the European Federation of knieties and International Federab'ons of Sodeb'es for Hand Therapy. New memLws can Join at any p)int durfng the membership year (1st February to 31st January). they receive electronic access to prevlous Issues of the Joumal as well as the voting nghtslents'tlements relevant to their membership level. Members joining MO￿ than haI￿aY through the membership year will be reimbursed 50 % of renewal fees when then renew membership the following February. AS above, new full mem￿r5 will not be able to apply for bursaries or re*arch grants until after a s￿lfied period of conb'nuous membership. As of 31st March 2024, the membership numbers We￿ as follows: 238 physiotherapists (2023- 281) and 373 ¢xoJpatsonal therapists (2023- 442). Totsl 611 attive members (2023 - 723). erseas members of BAHT a￿ therapists Ilving outside the United Klngdom. They have no vob'ng rights but receive an electronic copy of the ioumal and are entityed to discounted ctyjrse rates. On 31st March 2024 there were 29 overseas members (2023 - 27). Page 2

BRrrIsH ASSOCIATION OF HAND THERAPISTS LIMrrED (REGIsfERED NUMBE￿. 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 Associate rneMbe￿ have no vob'ng rights; they receive an electronic copy of the joumal and are enb'tled to discounted COU￿ rates. On 31st March 2024 there were 5 associate members (2023 - 10). In future, BA￿￿ is planning to create a student membership category. As above, sttjdent members will have no voting rights. they will receive an electronic copy of the Joumal and will be enb'tled to discounted course rates. All members wlll have access to the 'members only, secyons of the BAHT webslte whlch contsin professional rey)urces. All membe15 wlll be able use the hand trErapy fr￿urn for networking and infomiab'on sharing, be able to access any regional group rn￿ting$, receive regular communication from BAFrf via the elyjlletin, record their hand therapy specific CPD, provide their professlonal contatt details for the 'find a hand thera￿5¥ section (available to members of the public) and get discounts on hand therapy job advertisements vla the ebulletln. OBJEcfivES AND ACTIvrrIES Objectives and aims BAprrs tharitable objectives are to.. Advance and promote the study and general knowledge of the treatment of the hand; and publiase and promote understanding and infonnatson In order to ensure high stsndards of care and research In this field. To achleve these objectlves the charlty alms to: Offer educational opportunities to members to Improve their knowledge of the treatment of the hand. Thls indudes maintaining a structured system or programme of study enablirKJ members to achieve the title Accredited Hand Therapist BAHT, publishing a reviewed quarterly joumal, offering educab'onal I￿rSarte5 to members and an annual COnfe￿r(e. The assoCIa￿On offers research bursaries, publishes research papers In a peer revlewed quarterly joumal and encourages members to p￿sent free papers and ￿SterS at annual conference. The strateglc plan was developed In 2003 to address these needs In a structured way. It was thoroughly revlewed by the Board of Directors durlng early 2018, takj'ng account of experiences over the last three years. The most recent plan was ralsed at the AGM on 21st November 2022 disseminating the future ambitions of the tharity. This can be viewed on the association website: www.hand-therapy.co.uk.The strategic plan for 2024-2029 Is ojrrently being rewewed and is in draft stsge currently. Sustslnlng Vlablllty The Ex>a￿l has er)sured that new member5 have b￿n voted on to the committee. It continues to ty to ensure that there is a range of experien￿, interests and knowledge amongst the director5. All subcommittees have had new suitsbly qualified memtrErs and reviewed their objectives. All rw commlttee members are co-opted and given inductK)n infomiation and time to establlsh themselves on commItt￿. It is essential for us to SUPFX)rt member5 on the Committ￿ and work is much appreciated. capablllty of assoclation has been maintained by the financial investsnents and Investment of ttme by committee membets. The capital investsnent on behalf of BAFrr should not fall by greater than 10% year on year. The main incomes for the associab'on are from interests and dividends from the asswats'on's portfolio, membership subscriptions and educational events. Page 3

8RrrIsH ASSOCIATION OF HAND THERApzsrs UMrrED (REGISTERED NUMBER: 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 OUJEcfivES AND AcrIvrrIES Public benefit TrE Trustees have referred to the Charity Commission's general guidan￿ on public benefrt when rene￿Ing the aims and obJective5, and in plannlng future actlvib'es. In particular, the Trustees cOn￿der how planned activities will contr'bute to the aims and objectives set. EdU￿￿10n The ESC has continued to promote and assisi UK hand therapists to develop their knowledge and skn.lls in the field of hand therapy andlor become Accredited Hand Theraplsts (A￿Tr through the development of different routes and validation and support of development of courses. The ESC has 11 members; Debbie Miles is the chair. There a￿ now two University accredited pathways dual validated to gaining BAHT points towards validation as an AHT, at the Universities of Derby and Essex. Derby also has a stand-alone level Il module and Essex a stand-alone level III module. The previously accredited level II mcKlule in injection therapy at University of Nottingham has now dlscontlnued by the Unlverslty. Stand-alone level l & II courses contlnue to run In varied formats (fa￿ to f￿ vs hybrfd vs fully virtual) to offer Choi￿ and flexits'lity in learning to BAHT members and the wider hand therapy communlty. Across 2023-24 five level I courses and four level Il courses have run, wlth numbers of level Il courses expected to incwse In 2024-25. The electronlc Level l exam has contlnued to be Su￿Ssful and Is now a pemianent fea￿re of level I course pr￿55. After several years of hosting by the University of Essex, with the support of the EC, the online exam has now been mlgrated to a owned MocKlle site funded through Income galrEd from level I course providers. The ESC conb'nues to work on ways to promote Akff (BAHT) pathway and award, plus have been reviewing how this aligns to the recently published enhanced and advanced levels of broader dinical practi￿. AFrrs are also encouraged to galn European Certiflcatlon of Hand Therapy (EcKn and there Is a BAkrr bursary available to support with the cost of this pr￿$5, though uptake does remain low. Members of the ESC have continued to support the Hand Therapy Alfvanced Practice network, whlch has been supporting the development of a variety of standard and competency documents as well as providlng networkj'ng and peer suptM)rt opportunities for senior and advanced practice hand thera￿Sts. Infornatlon regardiro this ne￿Ork is now found on the BAHT website. Bursary awards BAFff continues to offer a number of Bursaries, whith a￿ available to ffleMbe￿. Appllcatlons for awards and bursaries are considered if it is dear to the dlrectors that s￿h fijnding will continue to.. Continue the professional development of the applicant; and Athieve the aims and objectives of the association. Bursarres available for forthcoming financial year are advertised on the BAHT website and via the e-bullebn. Advertising postcards continued to be induded in the delegate packs at the BAFrr annual cOnfe￿n￿. Mathng crlteria, dosing dates for applications and the type of bursary are evaluated in order to assure •• member needs are met along with Con￿Ster£Y and objectivity of markn'ng. All applications are considered bllrKI (i.e. there Is no knowledge of ￿ Idents"ty of the applicant). The BAtrff committees continue to market bursary availability to Mernbe￿ via the Joumal, website, e-bulletin. •• infomation at conferen￿, BA￿￿ regional meetings and at BAFff-validated courses; this WO￿ continues in order to meet the Charity's objectives.. The Bursary Director maintsins a record of all Bursaries allocated. Page 4

BRfTISH ASSOCIATION OF HAND THERAPISTS LIMrrED (REGIsfERED NUMBER: 03191955) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECllVES AND ACTIVMES During 2023-2024 BAkrr awarded 9 bursaries in totsl, totalling E3,005 This list induded: l Other course/cOnferen￿ at £250 l Level II at £500 5 Conferen￿ bursarles: 2 free places at £377, one award of £250 and 2 awards of £125. 2 Level III educational bursaries at £500 Page 5

BRITISH ASSOCIATION OF HAND THERApisrs LIMrrED (REGIsfERED NUMBER: 03191955) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIvfTIES Research The Cllnical Evldence Committee (￿q now has four members. We wlll welcome two rn0￿ memLErs later this year. The CEC continues to rn￿t at least 3 times yearly and coilab)rates with the Executlve Committee. Most of the CEC communication and work are conducted via email. The CEC has an honorary BSSH mernber, currently Catherine Rolls. The goal is to enhan￿ jolnt researth efft)rts I￿￿en our organisations. AS a committee, we a￿ committed to ensuring that any opportunities arising from thls are open to all members through an Expresson of Interest (EOI) process. in The CEC aims to increase research interest and activlty among members andis worknng on initiatlves Increase the number of applications for the BAprr research grant. Inc￿ase the number of free paper afKI ￿ster submlsslons for the annual conference. Jpport therapists In writs'ng paper5 for publication. &Jpport students wishing to SLW BAHT meM￿rshIp as part of thelr re5earth projects. Encourage greater Interest In hand therapy research. The CEC promotes both the quants'ty and quality of hand therapy research activity by organising research workshops at BAHT conferences. Social media and regular BAiff e-bullets'ns have been used to share nformation about research training and to Invite participabon. We continue to upxjate the research resour￿5 secb'on of the new BAHT website and review the content to ensure it is accurate and fit for purpose. Nore hand therapy relevant reSoUr￿S such as NICE guldellnes, Centre for EViden￿-BaSed Hand Surgery (Nottingham), onllne tools to support critical appraisal of evidence (CASP), general guidan￿ on research methohjs, and outcome measures for tkErapy and researth are under conslderatlon. C promotes engagement In research artivlty. On lhalf of BAHT, CEC has supported calls from other organisations for hand therapists to contrltxjte to their researchlguideline development. We continue to u a policy for open appllcatlons to be advertised to all 8AFrr membets Ma e-bulletin and S￿la1 media, ensuring the membership is aware of opportunities to be ￿searCh-acts.Ve. CEC continues to use a common pathway for all indivlduals wlshing to distribute a suNey or conduct research through BAHT. This pathway Involves a proforma for applicants to fill In to Improve the quallty of applicats'ons, and an assessment t(M)I to review applications to survey the BAHT membership. These tools were intrcKJuced to improve the quality of surveys and enable a fair and consistent peer review pr￿eSS. SuNeys are peer-reviewed and dlstrlbuted vla BAHT S￿la1 rnedia channels (website, e-bulletins, regional group maillng lisL and X). Promouon of O n Access Artldes C has b*n promoting the Joumal by W￿rkIng with SAGE to manage the prctess of one-month open access to selected artlcles; artides are chosen to promote different aS￿￿ts of tFE Jouma1''s cdlection. CEC lialses with the BAHT website, e-bulletin, and social media to promote the artide each month. We have a dedicated seth'on Free to read in Hand Therapy this month in the e-bulletin tt) promote artides. In 2023, we published a ￿port on thls Inltlab've In the Dutch Joumal of Hand Therapy. ra BAHT continues to offer £20,000 annually to fund one large or mults'ple smaller-scale researth projects, induding audits and Servi￿ evaluab'ons. The application da￿line is February 1st annually. Page 6

BRMSH ASSOCIATION OF HAND THERAPISTS UMITED (REGisfERED NUMBER: 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIVITIES Peer R CEC peer review p)ol has several revlewers. Two processes currently requi￿ peer review: the annual research grant and the awards for conference abstracts. The peer revlewers of research grant, all experienced hand therapy or physiotherapy researchers, review the ap￿iCatIOnS anonymusly using a standardised marking form to ensure consisteng, provide appropriate feedback, and ensure a fair system of awarding the grant money. None of the p￿r reviewers are involved in any of the applicab'ons submitted or worked in the same departrnent as any of the applicants. Funding Is offered to the highest-scoring projLXt in the peer review process. Funding is offered to tho projects scorlng ab)ve a specified threshold, in order of their rankn'ng in the p￿r revlew pr(￿esS. The CEC has an internal anonymous remew process for Conferen￿ abstracts and uses standard scoring forms and discusgons to finalise the rL)ster and paper presentations. We invite extemal ￿vIewerS and BAFff members to select the best poster and paper awards presented durlng the conferen￿. rant Reci lent 2024 lan Shelton, an OT from Royal Derby Hospital was awarded the research grant for the woject titled: Yhe impact of partlclpation In FIRST on clinical prattl￿ and research capability (i-FIRSn" BAHT Journal 'Hand Therapy, is the official Joumal of the Bribsh Assoclatlon of Hand Therapists and is dedicated to the publicab'on of review articles, research a￿CleS, audits and case reFrf)rts covering all aspects of hand rehabilitats'on and its related fields. Hand Trrapy has been avallable to members in print and onllne versions and from January 2025 wlll move to an online-only publication format. It ￿maInS the offidal Joumal of the European Federats'on of Socletles for Hand Therapy (EFSHD and Is published quarterly. Joumal content Is peer-reviewed with the addition of EFSHTIIFSHT updatss and advertislng opportunitses. BAHT are financially indeper￿ent in funding the publicats'on of the joumal. contract btheen 8Akrr and Sage publlshers runs from Jan 2020 for a 5 year period until the end of 2024, and we will be ertending this contract from 2025 to 2029 with Sage. AII BAHT members currently receive a quarterly print joumal and ac￿$ to the online version, whith includes the bad( catslogue of previously printed editions. The online joumal is available through the membership area of the BAHT website (direLt link) or through Sage Publishers website. Members can currently choose to 'opt ouv of recelving prlnt copies of the Joumal and recelve online only access. From 2025 the online joumal wlll be avallable to all members and this Includes access to a bad( catslogue of the Joumal to volume l. Hand Therapy, costs in the region of £40,0￿ per annum to produ￿ and distribute. The cost per BAprr member is approximately £56 which is subsidised by BAHT as part of membershlp benefits. Dr. Tara Packham Is the edltor-fn-chlef of Hand Therapy and a $￿pend has been agr* be￿een BAHT and her employer to protect the time spent on joumal activity. Fiona Sandford is the asystant editor and suprM)rts the editor in puttlng the joumal together. A new Editorial Board has been fomed combinlng the Editorial Committee and Intemational Editorial Advisors. Some long-standing members have ￿ts'red and following an expression of interest call and selertion pro￿5 2 new members were appx)inted. The finan￿5 and g0veMan￿ are overseen by a Committee of Management Board composed of BAHT Executive Commlttee members, the Edltor-ln Chief and 3 members of the Editorlal Board who are also BAHT members. Application for PuBMed Central indexing was successful. We are proud of this achievement. The BAHT executive committee, dinical eVIden￿ committee and editorial board continue tt) promote 'Hand Therapy, through social media; Instsgram, X and FacebcK)k, The CEC a￿ able to select a cUr￿nt or previously published joumal arkncle and arrange open access for a time limited period In order to publiose the joumal. increase downloads and potential atations. Page 7

BRfTZSH ASSOCIATION OF HAND THERAPISTS LIMrrED (REGIsfERED NUMBER: 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND AcnvTfIES BAHT Website BAHT conb'nues to communicate wlth members and the wlder harKI therapy community via the website. The website is considered to be of huge benefit for b)th BAFff mem￿r5 and other hand therapists from the UK and abroad eking information about our associats'on for eduGational purposes, as well as members of the public lookJ'rrfJ for advi￿ and infomation about hand conditions and hand therapists. The website Ss due for re-development. The proFosed changes Indude: l. Payment for membership fees via the website 2. Intrcluctlon of an Equity and Diversity page 3. A central database for all UK hand units 4. Introducb'on of a Global Partnership committee page 5. Review of the exists'ng website pages and links BAHT E-bulletin The first e-bulletln was sent out to members in March 2010. BAHT has commltted to deliver the bulletin monthly from 2019. We currently have an openiThJ rate for the bulletin between 50-70%. The e-bulletin Is delivered via the Mallchimp platfom. The e-bulletin has given the BAprr comMitt￿s an effective way to communlcate on a mre regular basis with members; we are able to monitor how many members open and clid( through thelr bulleon enabllng us to improve content, It has also given us the faolity to link members to speclfic areas of the website. We are also able to use It to issue extra speoal Ixjlleb'ns, for example, remlnders to members regarding conferences, bursary availabllity, courses and other more spedfic advertlsements eg. University courses. Advertlsers are also able to purthase spedal e-bulletlns In order to promote thelr products and Job vacancles. ainical EVIden￿ Committee also have a sedion in each monthly bulletin where current research Is repjrted as well as calls f¢y people to get Involved In ¥)eaflc studies and the 'free to read, Hand Therapy artide is adverb'sed. Professional Links BAHT has worked dosely with the European Federation of S)ciebes for Hand Therapy (EFSHf) to develop proflle for a European Certlfied Hand Trrapy Award (ECFn arrfl has allocated a speclfic bursary award to encourage members to apply. EFSHT councll meetlng was held onllne June 2022, and a representatlve from the Execubve Committee attended. The quarterly Joumal of BAHT is also the offloal Joumal of EFSHT, which EFSHT has klndly supported with donations In previous finanoal years. BAHT have continued the dose relationship with British Sc(iety for Surgery of the Hand (BSSH) indudirKJ maintsining a hand surgeon as honorary president of the asscKiation. BSSH contlnue to generously fund two BAHT members to attend the BSSH InstrLKtional Cour*s in Manche&er which run tr￿1￿ yearly. Members have successfully applied for and attended ￿ Instructional Course. BSSH also fund an Intemational conferen￿ bursary. Page 8

BRrrIsH ASSOCIATION OF HAND THERApisrs UMITED (REGisfERED NUMBER: 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIVMES The regular page within the ioumal for the International Federation of Societies for Hand Therapy (IFSFtr) has continued through this financial year. IFSHT now has 55 full member countries and BAHT conb'nues to maintain dose links, including voting on membership. BAHT worked closely wlth IFSHT and BSSH in the planning of the International Cong￿55 whith was held in London In 2June 022 and was a great success and a SOU￿ of income for BAHT. The Chartered Society of Physiotherapists (csp) had previously recc¥Jnised BAHT as a Professional Netr￿ork member of CSP. However following a review this year and ongoing dixussions with the CSP we are no lorKJer recognised as a Professional Network. As an a550Clation we do not meet the CSP criteria for percentage number of physiotherapists within our membership, and though suggested by the CSP as a way around this, we felt splitting our memters and forming a physiotherapist only subcommittee would go against our aim to work as an Integrated Organisa￿On with tx)th occupational therapsts and physiotherapists. As such we have come to an understsThJing wlth the CSP for 2024 onwards, that we will mutually promote news and events however not be aCkno￿edged as a Professional Network. Wlthin our committee we have Director who Is CSP link and malntains our worklng relab'onshlp wlth the CSP, TrE Royal College of Occupational Therapy (RCOT) is unable to ackmwledge BAHT as a specialist group due to BAHfs independent financial ststus. However, the Executive Committee have met with senior personnel from RCOT and conb'nue to forge new links with the aSS￿lation. BAHT Is also a registered stskeholder with the National Instltute for Health and ainical EX￿llenCe (NICE) and has been involved in the development of standards for rheumatoid arthrits's, fractu￿$ and c¢xnplex fractures. BAHT Global Partnership Committee TNstee5 Report The Global Partner5hlp Commlttee (GPC) was established September 2023 and currently conslsts of the following people: Chair: Meryl Glover, SK￿claI1st Hand therapist, The hand therapy Prath. Co-chair: Maeve Mcconnell, Specialist Hand Therapist, Ulster Hospital Belfast Secretary: Pascalle Smith, Hand Therapist, Sussex, and Kent Advertising & Marketing . Sarah M, Consultant Hand Therapist, Chelsea and Westmlnster Financesl Fundraising . Ka￿n Murphy, ainical Specialist Hands, Dery Website and committee member .' Jean Cahill, Specialist Hand Theraplst, Dublln The Committ￿ is evolving and will develop over time. The Vision of the Global Partnership Committee Is: To u the BAHT membership knowledge and resources to supp)rt therapists in delivering hand therapy In the developing worfd. Tr committee will be Involved In finding, reviewlng, coordinating, and supporting one-off, ¥irtual, and sustainable educats'onal hand therapy projects across the developing world. Alms of the Committee: Promote BAHT, BSSH and IFSSHT overseas worf( to ensure projects are visible and accessible to BAHT members. Identify projects where BAprriBSSH involvement wlll lead to sustalnable long-term benefits. Explore funding streams to support BAKfiBSSH overseas work. Develop educational hand therapy resour￿ adaptable to local needs. Estsblish a register of BAHT members interested in overseas working. Estsblish a register of projectsl organisations lookj'ng for BAHT members to work overseas. We cuffently meet every 3 months virtuallyi and communicate via WhatsApp in the interlm. Most of the committtt members are involved with a variety of overseas projeLts, induding Sierra LeorE, Nepal, Bangladesh, Malawi atKI The Gambia. Page 9

BRMSH ASSOCIATION OF HAND THERApIsrs LIMrrED (REGIsfERED NUMBER: 03191955) REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND AcrIvrrIES Communication The Joumal, e-bulletin and g)oal media a￿ the princlple means of communication with BAFrr members. They keep members up to date wlth the most recent peer revlewed saenb'fic artides and Lmjok revlews ournal) and with the MO￿ informal news induding confe￿n￿ and cour noti￿5 (e-bulletin) as well as content from ￿lated asscKiats'ons such as BSSH (socral media). As needed we are also able to contact BAHT member5 email, eg. we have previously done this to alert to problems with mernbership direct dekn'ts. Advertlsing BAFtr gains revenue from advertising on the website, through e-bulletins and within the Hand Therapy Joumal. The website and bullettn generate advertislng Interest for c<ynpanies wishing to a(fvertbse jobs and training In pa￿cUlar. The website offers BAlff a range of a(fvertising oppJrtunitie5 for example the use of sponsored banners. Our annual COnferer￿ provides an excellent opportunity for companles to attend and spK)nsor ttE event generating income which helps cover the cost of the event. FINANCIAL REVIEW Financial position BAprr continues to re￿1ve its principal Inccne from membership subscripts'ons, portfolio dividends, educational events, and Interest, Income generats'ng attivlties such as courses, advertlslng and high-quallty conferenos continue to be a fws for the organisatlon. Portfolio Investments conb'nue to provide an income, with Income for this financlal year InCrea￿ThJ to £28,466 in compadson to £23,568 in 202212023. Income has Increased this year from £154,767 to £159,070. Whilst advertlslng and membership conb'nues to provide an Income. Membership subscriptlons decreased tNs year generatlng £53,454 thls year, whllst the amount totalled £91,479 in 2022123. Conference was held in OttO￿r 2023 in Bournemouth arKJ was a SUC￿55 financially for BAHT wlth a totsl expendlture of £53,569 and Ir£ome of £59,339 yleldiThJ a profit of £5,770 for BA￿￿. The charitys expendibjre has increased this year to £177,899 comparecl to £149,422 in 202212023. Committee members conts'nue to WO￿ hard to decrease the gap tE￿n exkEnses and income to maintain sustainability of the Association. There is ongoing work to improve 8AFrrs financial stability, streamlining pro￿55eS to decrease costs, and optimising meMbe￿hIp in the most cost-effectj've way. Investment policy Given the current economic dimate and ongoing financial Instability, the committee decided to maintsin a balanced ￿1rtFoLiO with a medium risk ststus. This is to mitigate loss whilst maximi&'ng the opportunity for Reserves policy The tM)ard of Trustees contlnues to priorib' the level of ￿serveS to ensure BAHT remains active for many years. We contln(E to WO￿ hard to function within our income and mlnifies unnecessary expenditure wherever ￿SSIble. The total amount of reserves held at 31st March 2024 is £1,309,036 compared with 31st March 2023 which was £1.235,441. No withdrawal was made from the reserves in the year 2023-2024. Page 10

BRrrIsH ASSOCIATION OF HAND THERApIsrs LIMrrED (REGIsfERED NUMBER: 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 CONCLUSIONS AND PLANS FOR THE FUTURE The strategic plan was be disseminated at the AGM in (ktober 2022. Ways to generate more income, as V￿11 as minimise cost from primary Servi￿ provlders are In constant conslderation to maintaln financlal sustainability. Whilst BAFrr continues to offer generous bursaries arKI researd) grants, they will also be subieci to constant review. 8AFrr continues to promote and encourage career devdopment and research amongst its members. BAHT will be urKlergoing a website uwrade in 23124 to aid collection of membership and renewal to ensure the maxlmum number of members are captured. srRucniRE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document, a deed of trust, and consts'tutes a Ilmlted company, limited by guarantee, as defined by the Companies Att 2006. REFERENCE AND ADMINISTrATIVE DEfAILS Registered Company number 03191955 (England and Wales) Registered Charity number 1057831 Reglstered office 65-66 knrKoln's Inn Field London WC2A 3LH Trustee5 Board of Trustees as at date of this report Leanne Topcuoglu Linda Comish Emma Leather Laura Cooper Sophie Lalor Fiona Powell Mirlam Parkinson Janey Milligan Cate Allen Susan Dargie Hayley Smith Chair and IFSHT Link Vice thair and sub-CDmmittee Llnk TreaSu￿r Vlce Treasurer Secretsry and Communications Bursaries Membership Joumal Website Adve￿sir￿j Historian and EFS￿￿ Link Independent Examiner Kerry Gallagher FCA Dcha RSM Tax & Accounting ￿'MIted Davidson House Forbury Square Reading Berkshi RGI 3EU Page 11

BRrrIsH ASSOCIATION OF HAND THERApIsrs LIMThED (REGISTERED NUMBER: 03191955) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 REFERENCE AND ADMINISTrATIVE DEfAILS Bankers Uoyds PIC 21- 23 Hill Street London WIJ 5JW Soliators Farrer and Co 65-66 Lincoln's Inn Fields London WC2A 3LH This re￿rt has been prepared in accordan￿ with the speclal provislons of Part 15 of Companies Att 2006 relatyng to small companies. 16112124 Approved byorderof the board of trustees on........................................ . and slgned on its tEhalf by: M E C Leather - Trustee Page 12

INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF BRtrIsH ASSOCIATION OF HAND THERApIsrs UMITED Independent examiner's report to the trustees of Brltlsh Assoclatlon of Hand Therapists Limlted ('the Company'} I rep)rt to the charity trustees on my examination of the accounts of the Company for the year ended 31 Marth 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purrMX of company law) you are sronsible for the preparab'on of the accounts in accordantr with the requirements of the Companies Att 2006 (kne 2￿6 Arf). Havlng satisfied my*lf that the accounts of the Company are not requlred to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report In ￿pect of my examination of your charity's accounts as canied out under Section 145 of the Chahties Att 2011 ('the 2011 Arf). In carying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examlner's statement I have completed my examinatlon. I conflm that no matters have come to my attention In connection wlth tre examination giving me cause to believe: accountlng records were not kept in respect of trE Company as requlred by Settion 386 of the 2006 Act; or the accounts do not accord wlth those records, or the accounts do not comply wlth the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair Mew which is not a matter considered as part of an independent examinab"on; or the accounts have not been prepared In accordano with the methods and prinoples of ttre Statement of Recommended Practlce for accountlng arKI ￿porting by charits'es (applicable to tharfUes preparing their accounts in accordan￿ with the Financial ReFM)rUng Stsndard applicable in the UK and Republlc of Ireland (FRS 102)). I have no con￿M5 and have come across no other matters In connection wlth the examination to whlch attention should be drawn In thls ￿port in order to enable a proper understanding of the accounts to be reached. 6aU49k8t Kery Gallagher FCA Dcha The Institute of Chartered Accountants In England arKI Wales RSM Tax & Accounting Limited Davidson Hou Forbury Squa ReadirKJ Berkshi RGI 3EU 16112124 Date: ....... Page 13

BRrrIsH ASSOCIATION OF HAND THERAPISTS LIMrrED srATEMEKf OF FINANCIAL AcrIvrrIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Unrestrtcted fund 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Charitable activities Subscriptions Educational Events 53,454 77,150 96,728 34,471 Investment Income 28,466 23,568 Total 159,070 154,767 EXPENDrnJRE ON Raising funds 6,502 6,562 Charitable activities Grants & Bursary Payable Executive Committee Educational Events 18,094 153,087 117 3,974 125,805 12,932 Other 99 149 Total 177,899 149,422 Net galnsl(losses) on Investments 92,424 (70,916) NET INCOMEI(EXPENDITURE) 73,595 (65,571) RECONCIUATION OF FUNDS Total funds brought for￿ard 1,235,441 1,301,012 TOTAL FUNDS CARRIED FORWARD 1,309,036 1,235,441 The notes form part of financial statements Page 14

BRrrIsH ASSOCIATION OF HAND THERAPISTS LIMrrED (REGisfERED NUMBER: 03191955) BALANCE SHEEr 31 MARCH 2024 2024 Unrestritted fund 2023 Total funds Notes FIXED ASSErs Intangible assets Tangible assets Investments 2,706 4,039 277 1,161,833 io 1,253,724 1,256,616 1,166,149 CURRENf ASSErs Debtors Cash at bank and In hand li 11,111 103,755 32,623 101,555 114,866 134,178 CREDITORS Amounts falling due within one year 12 (62,446) (64,886) NET CURRENT ASSETS 52,420 69,292 TOTAL ASSEfs LESS CURRENT LIABILfrIES 1,309,036 1,235,441 NET ASSETS 1.309,036 1,235,441 FUNDS Unrestricted funds 13 1,309,036 1,235,441 TOTAL FUNDS 1,309,036 1,235,441 The charitsble company is enty'tled to exemption from audlt under Seth"tM 477 of the Companles Act 2006 for the year ended 31 Marth 2024. The members have not r4uired the company to obtsln an audlt of Its financial ststements for the year ended 31 March 2024 in accordan￿ with Secb'on 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Att 2006 a￿1 (b) preparing finanoal statements which give a tnje and fair view of the stste of affairs of the charitable company as at the end of eath financial year and of its surplus or deficit for each financial year in accordan￿ with the requirements of Sections 394 and 395 and which otherwi* comply with the requirements of the Companies Act 2006 relating to financial siatements, so far as applicable to the d￿ll￿ble company. The notes fomi part of financial ststements Page 15 conb'nued...

BRrrIsH ASSOCIATION OF HAND THERApisrs UMfTED (REGISTERED NUMBER: 03191955) BALANCE SHEEf- continued 31 MARCfrI 2024 These financial ststements have been prepared in accordan￿ with the provlsions applicable to charitsble cornpanies subject to the small companies regime. The flnanclal statements were approved by the Board of Trustees and authori*J for Issue on '1'61I2124............,......... and We￿ signed on its behalf by.. M E C Leather - Trustee The notes fonn part of these financial ststements Page 16

BRMSH ASSOCIATION OF HAND THERApIsrs LIMITED NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL sfATEMENTS The finanaal ststements of the charitsble company, which is a public benefit entity under FRS 102, have b&n prepared in accordan￿ with the Charib'es SORP (FRS 102) 'Accounb'ng and RerM)rting by Charitles: Statement of Recommended Pract[￿ applicable to charities prepartng their accounts In accordance with the Finar(lal Reportlng Stsndard appllcable in the UK and Republic of IrelarKI (FRS 102) (effective i January 2019),, Financial Retth'ng Standard 102 Tre Finanaal Reporting Stsndard applicable in the UK and Republic of Ireland, and the Companies Att 2006. The finanaal statements have been prepared under the historlcal cost convents'on, with the eX￿ptIon of investrnents whth a included at market value, as modified by the revaluation of ￿rtain assets. 'CHARrrf INFORMATION The British A$S￿latiOn of Hand Therapists Limited Is a private company limited by guarantee and incorporated in England and Wales. The address of the charitvs registered Offi￿ and prirripal pla of business is 65-66 Lincoln's Inn Fields, London, WC2A 3LH. TrEse flnancial statements are prepared In sterling whlch is functlonal cutrenry of the charity. Monetsry amounts in these financial statements a￿ rounded to trE nea￿st £1. INCOME All Income Is recognlsed In the Statement of Flnanclal Attlvltles once the chartty has en￿tlernent to the funds, It Is probable that the income will be received and the amount can be measured reliably. EXPENDITURE 'abilities are recognised as expendlture as soon as there is a legal or constructive obligation committing ￿ chartty to that expendlture, it is probable that a transfer of economic benefits will be reqUI￿d In settlement and the amount of the obllgauon can be measured rellably. Expendlture Is accounted for on an accruals basis and has been classified under headlngs that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have b￿n allocated to activits'es on a basis consistent with the use of resources. Grants offered subject to conditsons which have not been met at the yearend date are noted as a commitment but not accrued as expenditure. zKrANGIBLE FIXED ASSErs Intangible fixed assets are ststed at cost less amortisatlon and any provlslon f¢x impainnent. Amrtisatlon Is provlded at followlng annual rates In order to wrlte off each asset over Its estimated useful life., Computer software - 33% on reduang balan TANGIBLE FIXED ASSErs Depreciats'on is provided at the followlng annual rates in order to wrlte off each asset over its estimated useful life. Fixtu￿$ and fitb'ngs Computer equipment 25% on reducing balan 330h on reducing balance TAXATION The charity is exempt from corporation tax on Its charitable activities. Page 17 continued...

BRTfisH ASSOCIATION OF HAND THERApIsrs LIMrrED NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POUCIES - continued FUND ACCOUNllNG Unrestrlcted funds can be used in accordance with the charltable objectives at discretion of the trust￿5. Re5tn'cted funds can only be used for particular restricted purposes within the objects of the charity. Restn'ctions arise when specified by the donor or when funds are raised for parts'cular restricted purposes. FLJrther explanati￿ of na￿re and purpose of each fund Is induded in the notes to ts finanaal Statements. PENSZON COSTS AND OTHER POST-RETIREMENT BENEFITS The charitable company operates a defined contributlon pension stheme. Contrlbutlons payable to the charitable company's penslon scheme are charged to the Statement of Financlal Activlties in the period to whith they ￿late. INVEsfMENTS Investments are ststed at market value at the Balan￿ Sheet date. The ststement of Finanaal Activib'es includes the net gains and losses ang'ng on additr'ons and diswsals throughout the year. GOING CONCERN The Tnjstees are sats'sfied that the forecasts provide reasonable expettats'on that the charity has adequate resources to contlnue for the foreseeable futu￿ and for a perlod of at least 12 months from S￿nIng the flnancial statements. FINANCIAL INsfRUMENTS The Charity's financial assets and liabilities are measured at amrtised costs. INVEsfMENT INCOME 2024 2023 Other fixed asset Invest - FII DetM)sit account interest 27,743 723 23,321 247 28,466 23,568 Page 18 continued...

BRMSH ASSOCIATION OF HAND THERApisrs LIMITED NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 RAISING FUNDS INVESTMENT MANAGEMENT cosrs 2024 2023 1n￿trnent management costs 6,502 6,562 CHARrrABLE ACTIvfrIES 2024 2023 Wages Telephone Postage and stationery Advertlsing Assessor tutor fees Meet5ngs Subscriptions and put￿Ica￿.0ns Website costs Legal and professional Indemnlty insurar(e Accountancy Penalty Newsletter costs Bank charges Conferences EdUca￿Onal events Depreciation Amortisats'on Grants to individuals 13,338 759 426 13,358 2,816 846 431 160 6,613 26,045 117 13,059 35 3,201 12,093 99 45,126 730 56,123 143 1,638 48 3,160 17,058 149 42,032 1,442 26,126 1,530 75 1,989 3,974 91 1,333 18,094 171,397 142,860 Ail expenditure was expendlbjre from unrestriil&l funds. NET INCOMEI(EXPENDrnIRE) Net Incomel(expendlture) Is stated after chargingl(credib'ng): 2024 2023 Independent Examiner fees Depreciab'on - owned assets Computer software amortisab'on 4,380 91 1,333 7,320 75 1,989 Page 19 continiEd...

BRITISH ASSOCIATION OF HAND THERApisrs UMrrED NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 TRusfEES' REMUNERAllON AND BENEFrrs There were no trustees, remunerab'on or other benefits for year ended 31 March 2024 nor for the year ended 31 March 2023. TRusfEES' EXPENSES The trustees are entitted to reclalm reasonable out of pocket expenses. Durlng the period 2023-2024, 4 (2023.2) trustees claim&J £5,525 (2023: £1,114) as travel expenses or reirnbursed expenses. STAFF cosrs The average number of persons employed by BAHT during the year was l (2023,1). No employee eamed over £60,000 durlng the perlod (2023.. none). The average number of employees calculated on a full b'me equivalent basis analysed by function was 2024 2023 Educab'on & Research Exeajb've Commlttee INTANGIBLE FIXED ASSETS Computer softwa cosr At l April 2023 and 31 March 2024 34,800 AMORTISATION At l April 2023 Charge for year 30,761 1,333 At 31 Marth 2024 32,094 NET BOOK VALUE At 31 Mard) 2024 2,706 At 31 Marth 2023 4,039 Amortisaknon charges are included within Executive Committee expenditure, Page 20 continued...

BRrrIsH ASSOCIATION OF HAND THERApIsrs LIMITED NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED ASSErs Fixtures and fittings Computer equipment Totsls cosr At l April 2023 arKI 31 March 2024 17,429 18.272 DEPRECIATION At l April 2023 Charge for year 17,429 566 91 17,995 91 At 31 March 2024 17,429 657 18,086 NET BOOK VALUE At 31 March 2024 At 31 March 2023 277 277 10. FIXED ASSET INVESTMENTS Listed Investrnents MARKET VALUE At l April 2023 Additions Disposals Revaluatlons 1,161,833 36,823 (37,356) 92,424 At 31 Marth 2024 1,253,724 NEf BOOK VALUE At 31 Marth 2024 1,253,724 At 31 March 2023 1,161,833 There We￿ no investment assets ￿tsIde the UK. Cost or valuation at 31 Marth 2024 is represented by: Listed investments Valuatlon In 2024 170,320 1,083,404 1,253,724 Page 21 continued...

BRITISH ASSOCIATION OF HAND THERApIsrs UMITED NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 11. DEBTORS: AMOUNTS FALLING DUE wrrNIN ONE YEAR 2024 2023 Trade debtors Other debtors Prepayments and accrued Income 3.591 4,750 27,873 ii,Iii 32,623 12. CREDITORS.. AMouKfs FALLING DUE wfrHIN ONE YEAR 2024 2023 Trade ueditors al security and other taxes Other creditors Accruals and deferred Income 17,927 21,816 325 37 42,708 44,519 62,446 DEFERRED INCOME Deferred income Com￿seS advan￿ rnembership and joumal subscriptions. The subscriptlon runs from 1st February 2023 to 31st January 2024. 2024 2023 Balan￿ at 1st A￿1[ Amount ￿leaSed to irmme Amount deferr&l in year 36,558 (36,558) 82,616 34,808 (34,808) 36,558 13. MOVEMENT IN FUNDS Net movement In funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 1,235,441 73,595 1,309,036 TOTAL FUNDS 1,235,441 73,595 1,309,036 Page 22 contjnued...

BRrrisH ASSOCIATION OF HAND THERAPISTS LIMrrED NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 13. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above a￿ as follows: Incomlng Rwurtts resources expended Gains and losses Movement in fLnds Unrestricted funds General fund 159,070 (177,899) 92,424 73,595 TOTAL FUNDS 159,070 (177,899) 92,424 73,595 Comparatives for movement In funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 1,301,012 (65,571) 1,235,Hl TOTAL FUNDS 1,301,012 (65,571) 1,235,441 Comparatlve net movement in furKJs, induded in above are as follows: Incomlng resour ReSoUr￿S expended Galns and losses Movement In funds Unrestricted funds General fund 154,767 (149,422) (70,916) (65,571) TOTAL FUNDS I￿,767 (149,422) (70,916) (65,571) 14. RELATED PARTY DXSCLOSURES There were no related party transactlons for the year ended 31 March 2024 (2023: £nll). Page 23 Conts'n￿...

BRrrIsH ASSOCIATION OF HAND THERApisrs IMrrED NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 15. ULTIMATE CONTROLLING PARTY There is no ulb'mate controlling party. 16. , SHARE CAprrAL The company is limited by guarantee and does not have a share capitsl. The liability of each member is Ilmited to a sum not exceeding £1 on the winding up of the company. 17. FINANCIAL INSTRUMENTS 2024 2023 Carrying amount of financial assets Instruments measured at fair value through protit or loss 1,253,724 1,161,833 Page 24