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
#305

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 l*half 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&#39'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. Intrc*luctlon 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 Incc*ne 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).
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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
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