Charity Registration No. 1058944 (England and Wales)
Charity Registration No. SC040230 (Scotland) Company Registration No. 03251531 (England and Wales)
THE BLOOD PRESSURE ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
THE BLOOD PRESSURE ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Professor Graham MacGregor, Chair |
|---|---|
| Mr Guy Biggin, Honorary Treasurer | |
| Professor Gareth Beevers | |
| Ms Nirmala Markandu | |
| Professor Bryan Williams | |
| Professor Mark Caulfield | |
| Dr Rebecca Suckling | |
| Dr Pauline Swift | |
| Secretary | Professor Graham MacGregor |
| Chief executive officer | Katharine Jenner |
| Charity number (England and Wales)1058944 | |
| Charity number (Scotland) | SC040230 |
| Company number | 03251531 |
| Registered office | The Wolfson Institute of Preventive Medicine |
| Charterhouse Square | |
| London | |
| EC1M 6BQ | |
| Independent examiner | Crossley Financial Accounting |
| Star House | |
| Star Hill | |
| Rochester | |
| Kent | |
| ME1 1UX | |
| Bankers | Lloyds TSB Bank PLC |
| 186 Streatham High Street | |
| Streatham | |
| London | |
| SW16 1BE | |
| Santander Business Banking | |
| 1st Floor Operations | |
| Bridle Road | |
| Bootle | |
| L30 4GB | |
| Solicitors | Bates Wells & Braithwaite |
| 2 - 6 Cannon Street | |
| EC4M 6YH | |
| Note | Blood Pressure UK is the operating name of The Blood Pressure |
| Association |
THE BLOOD PRESSURE ASSOCIATION
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 12 |
| Independent examiner's report | 13 |
| Statement of financial activities | 14 |
| Statement of financial position | 15 |
| Notes to the financial statements | 16 - 24 |
THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2020
The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements for the year ended 31 December 2020. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 201 9 ) as amended by Update Bulletin 1 (effective 1 January 201 9 ).
Objectives and activities
Policies and objectives
The principal objects of the company are:
(a) to advance education about and to promote a greater understanding of the condition of high blood pressure among sufferers, carers and medical, nursing and related professions;
(b) to promote research into the condition of high blood pressure and the publication of the useful results of such research; and
(c) to relieve people suffering from high blood pressure by providing advice and support.
There have been no changes in these objects since the last annual report.
Blood Pressure Association Mission
“To significantly improve the prevention, diagnosis, management and treatment of high blood pressure in order to prevent death and disability from stroke and heart disease” .
This is achieved by raising awareness amongst the whole population as well as specific target groups of risk factors for the condition through the provision of information and support services.
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Review of activities
Strategies for achieving objectives
Achievements and performance against constitutional and public benefit objectives:
Blood Pressure UK is a specialised provider of information, education and support, and features a membership structure. Membership is a great way to make a difference to the lives of people living with high blood pressure, making one an important part of the UK’s largest blood pressure charity, helping people with this serious condition. A particular importance has been placed on ensuring our specialist advice, to both members, the media and the public, is balanced, current and objective. We have also continued to develop our core supporting membership and our magazine and e newsletter Positive Pressure as both a revenue stream and to strengthen the influence and reach of Blood Pressure UK in representing the views and experiences of high blood pressure patients.
Blood Pressure UK benefits from a close association with Public Health England (PHE), NHS England, British & Irish Hypertension Society, the World Hypertension League, and Consensus Action on Salt, Sugar and Health which represent the wider field of high blood pressure, cardiovascular disease, and public health nutrition, we will continue to strengthen our knowledge base through those associations, to ensure that all advice and information we give is accurate and up to date.
2020 HIGHLIGHTS
BLOOD PRESSURE IN THE NEWS
Blood Pressure UK is recognised as a dedicated centre of expertise for blood pressure, and as such has had the opportunity to respond to research and developments about blood pressure and healthy lifestyles in the media throughout 2020.
A brief selection of stories covered:
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How to stay healthy while staying home during the pandemic .
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What does coronavirus mean for people with high blood pressure .
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We call for home monitors on prescription. We wrote to the Government calling for blood pressure monitors to be made available on prescription to protect the health of the most vulnerable .
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Alcohol raises blood pressure in people with diabetes. New research shows that even moderate alcohol drinking is linked to high blood pressure in people with type 2 diabetes .
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Blood pressure, the menopause and HRT .
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Major new research shows benefits of less salt. State-of-the-art research shows why eating less salt means better health .
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Are food manufacturers playing hide and seek with salt? Salt Awareness Week exposes the hidden salt added to the foods we buy .
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Why vegan foods are an opportunity that must not be missed. Healthy-looking plant-based foods are often crammed with salt and fat .
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Getting confident with numbers with National Numeracy .
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The House of Lords investigates food inequality. Public health campaign group gives evidence for salt and sugar reduction .
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The diets don’t work. New study finds the short-term benefits of diets don’t last .
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More evidence supports running for heart health. New research shows running lowers your blood pressure and the ‘age’ of your arteries .
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
POSITIVE PRESSURE MAGAZINE
Our magazine went to our members in July and December 2020, plus our E-positive Pressure newsletter 4 more times throughout the year, with the latest in evidence, guidance and interesting information related to blood pressure and our charitable activities.
For our 20-year anniversary issue of Positive Pressure , w e looked at how we have evolved as a charity, supporting members, the public and health professionals to address high blood pressure, and campaigned to change policies, guidelines and attitudes.
We wanted to ensure our home blood pressure monitoring guides got in the hands of the people that needed them, and who might not have access to our digital materials. We printed thousands of guides and included them as free giveaways for family and friends in the magazine.
NEW WEBSITE
Our new website was launched with a shiny new look after a long but thorough review and a very exciting design process. We wanted to ensure our users;
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Enjoy the fresh, calm new look.
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Find what they’re looking for easily.
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Read easy-to-understand, simple information.
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Find all they need to know about managing their blood pressure.
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
HELPLINE
We opened our helpline to the public to answer questions about blood pressure and coronavirus. Our Hypertension Nurse Specialist, Nirmala, put people’s minds at rest.
A few thank yous for our helpline:
“Thank you ever so much for your reply. I am pleased to tell you my blood pressure is now in the healthy range. This has been achieved with a total lifestyle change – no salt, no rubbish food, fruit, vegetables and fish daily, one-hour walks, and no alcohol or cigarettes. So yes, good times are coming.”
“Thank you again for spending time and effort answering my query in such a detailed and helpful fashion. Advice from organisations such as yours is to be trusted, whereas random searches can be misleading. I am truly grateful.”
“I appreciate your attention during what is a very worrying time for all care-givers. I am reassured by your advice, and will certainly act upon it, particularly doing a couple of home blood pressure measurements a few minutes apart and taking an average. Having someone to seek advice from is a great help. Thank you”
MEMBERS SURVEY
This summer, we asked our members to fill out our Focus on the Future survey to find out what they value most about our work and where you’d like us to focus our efforts more in future, and we were overwhelmed by the response.
Our members told us more about who they are and who we’re reaching, which helps us to tailor our support to meet their needs and shows us who we need to reach out to more. Fewer people discovered us via health professionals than by other means, and reaching more health professionals will form part of our new strategy. We’re also encouraged to see that we’re providing support when health professionals are not able to in the limited time they have. We will continue to focus our attention on reaching Black, Asian and other ethnic minority communities who tend to have higher risks related to blood pressure. Awareness-raising and service provision
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
efforts are growing for these groups as COVID-19 has exposed higher health risks, both related to the virus and in general.
It was encouraging to see that all areas of our current work were considered valuable. Ensuring that people with high blood pressure get the best advice and treatment available was a clear priority, with 93% of responders telling us this was important. Other key areas were supporting the development of treatment guidelines, finding those with undiagnosed high blood pressure and raising awareness.
Our members also made helpful suggestions about where we could focus further, which fell into three key areas.
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Population-wide activities, both at a regional and national level, including awareness-raising campaigns in public and in the media, further work with health professionals and education for younger people.
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Supporting changes in policies, such as more action from supermarkets in promoting healthier food, and a greater role of pharmacies in finding undiagnosed high blood pressure.
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Supporting individuals with further advice and support on specific topics, such as women’s health, recommending products, services and apps for managing blood pressure, and advice about clinical trials. We received practical suggestions for improvements to our day-to-day services and we’re already channelling more resources into this.
A number of health professionals and pharmacists with various specialties filled out our survey. They found our resources incredibly helpful and had a number of suggestions about how we can support them to support our members. We hope to work more with a range of health professionals in future.
FLAGSHIP CAMPAIGN - KNOW YOUR NUMBERS!
This year’s twentieth Know Your Numbers! Week was a little different to usual, as we got the nation checking their blood pressure at home. For twenty years Know Your Numbers! Week has encouraged all adults in the UK to find out their blood pressure numbers, and our aim was to continue to do that, maintaining our status as the UK's flagship blood pressure testing and awareness campaign despite the restrictions. With free blood pressure checks in public places not possible in 2020, our annual campaign went virtual. It was a first for all involved and a great success at a time when it was needed most.
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
We offered a no community testing KYN Week where we encouraged home blood pressure monitoring and being healthy at home. This was due to social distancing measures introduced in 2020 as a result of the COVID-19 pandemic. Individuals and health organisations spread our theme and simple message among their friends, followers and communities: YOU are in control . By buying or borrowing a home blood pressure monitor, you can Know Your Numbers! and take control of your health.
People were encouraged to check their blood pressure and to “know their numbers” but were also exposed to lifestyle education, encouraging them to increase their consumption of fruit and vegetables, cut down on their salt intake and to do more physical activity.
Organisations that would have taken part as Pressure Stations in previous years, where the public could go and get a free blood pressure check, were invited to join as Pressure Partners in 2020. Our members, supporters and the general public were invited to join as Patient Ambassadors. Both Groups were encouraged to help spread the message of the importance of checking your blood pressure at home. 236 participants registered to take part, which is a great achievement for the first year running the campaign in this way. Out of the 236 participants, 186 were organisations/workplaces and 50 were individuals/general public.
HOME BLOOD PRESSURE MONITORING HUB
At a time when it was harder to see patients face to face, home monitoring can form the centrepiece of CVD prevention. We created a collection of home monitoring resources which we made available to view and download for free in our new home monitoring hub. Participants who signed up to be a Pressure Partner or a Patient Ambassador during Know Your Numbers! Week 2020 received these resources. We received lots of great feedback on our resources which included a guide to checking your blood pressure at home, a set of testing guidelines for home monitoring for the general public, a home monitoring record card to record your blood pressure numbers on, and our new video explaining how to measure your blood pressure and what the numbers mean.
We also included our Lifestyle tips poster, our Know Your Numbers! information leaflet and our A5 how to measure your blood pressure at home booklet , along with short snippets of our video, so they could be shared on social media and websites.
As we encouraged people to borrow and share home blood pressure monitors, we wanted to ensure that infection control would be encouraged and adhered to during the pandemic, so we developed a set of guidelines to help people do this.
PUBLIC OPINION SURVEY
Blood Pressure UK carried out a public opinion survey to seek out the public’s views on whether they know their blood pressure, whether they get their blood pressure checked, do they own a home blood pressure monitor, if they use it, how often, and if blood pressure was a concern for them. This was to encourage people to make blood pressure a health priority.
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Over 2,000 demographically representative members of the UK population were asked questions about whether they have high blood pressure, is it under control, has the pandemic changed how they look after their blood pressure and would they be more inclined to check their blood pressure more regularly knowing that research suggested high blood can be linked to a higher risk of serious illness from COVID-19?
MEDIA
We issued a press release to the media to launch the week (Monday 7 th September) based on the survey and the ‘YOU are in control’ theme, as well as 29 regional press releases for regional and local media.
We called for home monitors on prescription. Price is still a barrier for many people being able to access a home monitor, so we wrote to Matt Hancock MP calling for them to be made available on prescription.
Overall, our Know Your Numbers! Week 2020 campaign received good media coverage that was generated by the Press Office/national with lots of opportunities to see/hear our messages across press, TV, radio and online. Our campaign featured in The Guardian, The Telegraph, Express and The Metro, People’s Friend, Nursing Today and top online media outlets, as well as a brief appearance on Sky News and local radio stations.
We also featured in the Waitrose Magazine, Saga magazine, Silver Surfers, Medscape and Fitpro, which was sent to 33k subscribers within the health and fitness section. The week itself kicked off with our CEO, Katharine Jenner talking about the campaign on Radio News hub. The content was shared to 200x regional stations across their network. On launch day our CEO Katharine was interviewed live on Sky News breakfast followed by another live interview on UCB radio which broadcasts nationally to over 53 million people in the UK through its digital radio.
During the week, we received 43 pieces of coverage. This included:
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8 x National newspapers
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8 x Regional
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4 x Consumer magazine
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23 x Internet / online
Estimated reach was more than 900,000 impacts. Total monetary value of the coverage was £191,984.20.
SOCIAL MEDIA
Our campaign was very popular on social media, trending on twitter for the fourth year in a row with the hashtag Error in formula ->#KnowYourNumbers<-. Our poster was seen by over 10,000 people on Twitter – one of our most successful posters on the social media site yet - and making it our top tweet. We ran a twitter poll which showed that 78% were encouraged to check their blood pressure at the end of Know Your Numbers! Week and 90% of responders agreed that home monitors should be made available on prescription.
The tweets were seen over 92,000 times during the week, with 158 tweets, 3,948 profile visits, 389 mentions and 103 new followers during September according to Twitter analytics.
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
By encouraging free blood pressure checks to thousands of people each year, Know your Numbers! Week reaches those who often are completely unaware that they have, or could be at risk of developing, high blood pressure. The ongoing success of Blood Pressure UK and Know your Numbers! Week relies on the participation of hundreds of health professionals who run Pressure Stations offering free checks and the support of funders and sponsors. We would like to thank everyone who helped to make Know your Numbers! Week 2020 a success.
SUMMARY
The wide level of participation in the Know your Numbers! Week event, and our survey and research findings, clearly demonstrate the vital role that the Blood Pressure UK has in the prevention and detection of high blood pressure. More than 1.5 million people have received free blood pressure checks and information thanks to annual Know your Numbers! Week events over the past twenty years. They are the lucky ones, who now know what their blood pressure is and steps they may need to take to lower it. With the help of our partners, funders and sponsors we at Blood Pressure UK aim to keep up this momentum to reach millions more in our fight to reduce strokes, heart attacks and heart disease caused by high blood pressure.
But don’t take our word for it, we were sent the following thank you message which sums up the difference Blood Pressure UK makes.
Dear Blood Pressure UK,
Thank you all for helping the nation to manage their blood pressure.
Due to your campaign, I have dusted off my blood pressure machine, taken my pressure this morning, and will continue to do so for a week and monthly thereafter.
Without watching your video, I would not have known to take an average reading. Your explanation of the readings was perfect, and I can now be more proactive and knowledgeable about my health.
I feel confident to measure my own blood pressure and have sent the reading via email to my surgery, as they are asking patients like myself (on medication for blood pressure) to purchase their own blood pressure machine and advise them of a reading every 6 months.
Kind regards,
Rebecca
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Investment policy and performance
The Trustees are empowered by the Memorandum of Association to invest the funds not required for immediate working purposes in such a manner as may be thought fit. During the year, the Trustees invested such funds in interest bearing deposit accounts earning returns at commercial rates of interest.
Financial review
For the ninth year in a row the charity maintained cautious spending alongside trying to build membership and investing in legacy building to encourage increased income in future years. The charity continued to make savings on anticipated expenditure in line with the previous year.
Reserves policy
The Trustees aim to maintain a level of unrestricted reserves which ensures that there are adequate funds to meet current and known future liabilities. The Trustees consider that holding unrestricted free reserves (including designated funds which are reviewed on an annual basis) equivalent to between six and twelve months operating costs, given the current economic climate, is the minimum required to provide sufficient resources to respond to unexpected adverse changes in the company's funding or activities, which equates to approx. £350,000 based on current costs.
Public benefit
The charity's objects are the provision of information and support to those affected by hypertension (high blood pressure), which it does by raising awareness among the whole population, as well as specific target groups at particular risk of the condition, through the provision of information and support services. In addition to providing services for the general public, Blood Pressure UK provides additional resources for those particularly likely to develop the condition, for example, the over 50s and those from a South Asian or African Caribbean background.
In considering the charity's aims and objectives the Trustees confirm that they have had due regard to the Charity Commission's guidance on the public benefit requirement of the charity's work; that the charity does no harm or detriment in carrying out its charitable objectives and that the charity provides clear and identifiable benefits to the public in its activities, which in 2020 were:
A national home blood pressure testing event 'Know Your Numbers! Week, which provided free home blood pressure resources free of charge for anyone across the UK. It helped to tackle health inequalities by reaching vast numbers of people who may not otherwise access blood pressure check especially due to Covid-19 restrictions.
A media and social media campaign to raise awareness of the health effects of high blood pressure.
The provision of expert and up to date information on all aspects of high blood pressure, including news updates on Covid-19, and promotion of the charity's resources, via the charity's website (including free downloads).
The production of two high quality editions of Positive Pressure, the magazine sent to supporters of the charity, including those who are not internet enabled, including evidence-based guidance on Covid-19.
Updates on the latest news and developments in blood pressure and Covid-19 in regular electronic newsletters available to anyone who chooses to sign up to the free service.
The provision of a range of free printed booklets and leaflets on all aspects of high blood pressure, including core materials translated into 32 languages, for people with high blood pressure.
The provision of the charity's information line, opened up to all members of the public, staffed by a registered nurse, which offered free information, support and advice to hundreds of callers concerned about or affected by hypertension.
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
The provision of an email response service, which provided written information in response to written queries in more detail.
The Trustees therefore believe that the charity is carrying out its objects in a way which benefits the public by helping to raise awareness about the condition (all either free of charge or at nominal cost to beneficiaries).
Funds Incoming
The charity received £194,911 from trusts and foundations and from individuals generally. The trend was downwards from 2020 , but still positive, with a significant legacy and a fundraiser, Steve Rebus lost his sight at the age of just 24 due to high blood pressure, and walked 266 miles during advent to raise awareness for Blood Pressure UK. The charity has one commercial partnership.
Funds Expended:
Staff costs are low, and spending was maintained at a similar level to the previous year in other areas, as the charity maintained its commitment to deliver services to its beneficiaries. Only unrestricted funds were received during the year, therefore the charity opened the year with no restricted fund carried forward and closed the year with only unrestricted fund balances carried forward.
Sources of funding
Funding was achieved in 2020 through a number of different sources;
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Sales revenue.
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Unrestricted voluntary income (donations from the corporate sector, legacies and private individuals).
Structure, governance and management
Constitution
The company is registered as a charitable company and is constituted under a Memorandum of Association dated 18 September 1996. It is registered as a charity number 1059844.
Method of appointment or election of Trustees
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. The Trustees meet three times a year; one meeting being the annual general meeting of the company. At the annual general meeting, one third of the trustees are subject to retirement by rotation. New Trustees may be appointed on the recommendation of the Trustee Board or on proper notice of a nomination being given by a Trustee. In addition, Trustees may be recruited through the company’s website and by advertising in relevant publications, including national newspapers. A minimum of three Trustees should remain in office at any given time but there is no maximum limit.
Policies adopted for the induction and training of Trustees
New prospective Trustees are invited to meet the staff. They are also included on the BPA’s mailing list for governance, the magazine and receive regular updates on the charity’s work from the Chief Executive Officer. Trustee Subcommittees (involving Trustees and other stakeholders) are as follows: Information User Group and Healthcare Advisory Panel, chaired by Professor Graham MacGregor.
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Organisational structure and decision making
The Board of Trustees are responsible for the management of the company. They delegate the general management and administration of the company to the Chief Executive Officer, who, with the department staff, ensure that the company is run efficiently.
Related party relationships
The Campaign Director of Consensus Action on Salt, Sugar and Health (CASSH, Registered Charity 109888) is also the CEO of Blood Pressure Association (BPA) and performs this role on a pro-bono basis. This is disclosed as income gifted in kind valued at £50,000 (2019 £50,000).
Risk management
The Trustees periodically examine the major risks to which the company is exposed, concentrating on areas of potential highest impact including:
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Failure of funding
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External environment
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Governance incl. General Data Protection Regulation
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Reputation with emphasis on the charity's national blood testing event Know your Numbers!
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Covid-19
All areas within the charity's risk policy are regularly evaluated by lead individuals. This helps drive review of the policy and the risk register is updated for trustee meetings. The Trustees are satisfied that the system in place is appropriate for managing the company's exposure to the major risks identified.
In relation to Covid-19, the charity has been impacted more operationally than financially because of the pandemic, as staff have been able to work effectively from home. Blood Pressure UK have managed that risk by delivering Know Your Numbers 2020 as a virtual event, and planning the same for 2021, with no in community testing and only digital marketing. From a financial point of view, Blood Pressure UK continue to manage the expenditure in line with our reserves and our reserves policy.
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THE BLOOD PRESSURE ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Statement of Trustees' responsibilities
The Trustees (who are also directors of The Blood Pressure Association for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company and charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgments and estimates that are reasonable and prudent;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Independent examination of accounts
As per the statutory requirements an Independent Examination will be done.
The Trustees' r eport was approved by the Board of Trustees.
.............................. Professor Graham MacGregor Trustee Dated: .........................
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THE BLOOD PRESSURE ASSOCIATION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BLOOD PRESSURE ASSOCIATION
I report to the Trustees on my examination of the financial statements of The Blood Pressure Association (the Company) for the year ended 31 December 2020.
Responsibilities and basis of report
As the Trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (the 2006 Act). You are satisfied that the financial statements of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the financial statements of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s financial statements carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of ACCA ACCA, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Crossley Financial Accounting
Star House Star Hill Rochester Kent ME1 1UX
Dated: .........................
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THE BLOOD PRESSURE ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2020 | 2019 | ||
| Notes | £ |
£ | |
| Income and endowments from: | |||
| Donations and legacies | 2 | 194,911 | 315,371 |
| Charitable activities | 3 | 22,858 | 35,547 |
| Other income | 4 | 67,588 | 69,495 |
| Total income | 285,357 | 420,413 | |
| Expenditure on: | |||
| Charitable activities | 5 | 173,376 | 158,708 |
| Net income for the year/ | |||
| Net movement in funds | 111,981 | 261,705 | |
| Fund balances at 1 January 2020 | 360,942 | 99,237 | |
| Fund balances at 31 December 2020 | 472,923 | 360,942 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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THE BLOOD PRESSURE ASSOCIATION
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2020
| Notes Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilities Income funds Unrestricted funds |
2020 £ 25,747 435,820 461,567 (6,895) |
£ 18,251 454,672 472,923 472,923 472,923 |
2019 £ 23,068 348,436 371,504 (10,562) |
£ - 360,942 360,942 360,942 360,942 |
|---|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2020.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on .........................
..............................
Professor Graham MacGregor, Chair Trustee
Company Registration No. 03251531
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THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
Charity information
The Blood Pressure Association is a private company limited by guarantee incorporated in England and Wales. The registered office is The Wolfson Institute of Preventive Medicine, Charterhouse Square, London, EC1M 6BQ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Company's [governing document], the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Company is a Public Benefit Entity as defined by FRS 102.
The Company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the Company. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Trustees acknowledge the risk in relation to COVID-19 as detailed in the Trustees Annual Report. T hus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Company.
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THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
1.4 Income
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been noti f ied of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt o f economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. ln accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' Report f or more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or f acilities of equivalent economic benefit on the open market; a corresponding amount is t hen recognised in expenditure in the period of receipt.
lncome tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
lncome tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity, The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources, Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.
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THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computer equipment 33% straight line Office equipment 33% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
All assets costing more than £250 are capitalised.
1.7 Financial instruments
The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
1.8 Leases
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
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THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
2 Donations and legacies
| Unrestricted | Unrestricted | Unrestricted | ||||
|---|---|---|---|---|---|---|
| funds | funds | |||||
| 2020 | 2019 | |||||
| £ | £ | |||||
| Donations and gifts | 14,027 | 15,371 | ||||
| Legacies receivable | 180,884 | 300,000 | ||||
| 194,911 | 315,371 | |||||
| Charitable activities | ||||||
| Fundraising | Membership | Total | Fundraising | Membership | Total | |
| 2020 | 2019 | |||||
| 2020 | 2020 | 2019 | 2019 | |||
| £ | £ | £ | £ | £ | £ | |
| Sales within charitable | ||||||
| activities | (106) | 22,964 | 22,858 | 9,320 | 26,227 | 35,547 |
3 Charitable activities
4 Other income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2020 | 2019 | |
| £ | £ | |
| Other income | 17,537 | 17,003 |
| Gift Aid | - | 2,384 |
| Sales of Christmas Cards. | 51 | 108 |
| Gifts in kind | 50,000 | 50,000 |
| 67,588 | 69,495 |
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THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
5 Charitable activities
| Fund raising Information & support a 2020 2020 £ £ Other costs 8,827 95 Legal and professional fees - - 8,827 95 Share of support costs (see note 6) 50,000 36,192 Share of governance costs (see note 6) - 2,205 58,827 38,492 |
Raising wareness Membership 2020 2020 £ £ 4,429 3,511 15,895 16,057 20,324 19,568 36,165 - - - 56,489 19,568 |
Total 2020 £ 16,862 31,952 48,814 122,357 2,205 173,376 |
Total 2019 £ 32,992 10,144 43,136 113,329 2,243 158,708 |
|---|---|---|---|
For the year ended 31 December 2019
| Fund raising Information & support a 2019 2019 £ £ Other costs - 20,771 Legal and professional fees 9,360 784 9,360 21,555 Share of support costs (see note 6) 50,000 28,338 Share of governance costs (see note 6) - 2,243 59,360 52,136 Analysis by fund Unrestricted funds 59,360 52,136 |
Raising wareness Membership 2019 2019 £ £ 2,939 9,282 - - 2,939 9,282 34,991 - - - 37,930 9,282 37,930 9,282 |
Total 2019 £ 32,992 10,144 43,136 113,329 2,243 158,708 158,708 |
|---|---|---|
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THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
| 6 Support costs Support costs Governance costs £ £ Staff costs 36,165 - Gift in kind 50,000 - Premises costs 3,545 - Office costs 3,212 - Accountancy 15,139 - Irrecoverable VAT 6,378 - Other costs 6,793 - Bad debt provision 1,125 - Independent examination fees - 2,205 122,357 2,205 Analysed between Charitable activities 122,357 2,205 |
2020 £ 36,165 50,000 3,545 3,212 15,139 6,378 6,793 1,125 2,205 124,562 124,562 |
Support costs Governance costs £ £ 34,991 - 50,000 - 1,265 - 6,077 - 15,838 - 4,834 - 1,449 - (1,125) - - 2,243 113,329 2,243 113,329 2,243 |
2019 £ 34,991 50,000 1,265 6,077 15,838 4,834 1,449 (1,125) 2,243 115,572 115,572 |
|---|---|---|---|
Governance costs includes payments to the accountants of £2,2 05 (2019 - £2, 243 ) for independent examination fees.
7 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Company during the year.
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THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
8 Employees
Number of employees
The average monthly number of employees during the year was:
| 2020 | 2019 | |
|---|---|---|
| Number | Number | |
| 1 | 1 | |
| Employment costs | 2020 | 2019 |
| £ | £ | |
| Wages and salaries | 31,457 | 30,576 |
| Social security costs | 3,135 | 3,039 |
| Other pension costs | 1,573 | 1,376 |
| 36,165 | 34,991 |
The key management personnel of the charity comprises, the C hief Executive Officer and Senior Management Team. T he total employee benefits of the key management personnel of the Charity were £nil (201 9 - £nil). As per note 12, t he Chief Executive Officer's time is provided on a pro-bono basis.
There were no employees whose annual remuneration was £60,000 or more.
9 Tangible fixed assets
| Computer equipment Office equipment £ £ Cost At 1 January 2020 11,041 2,779 Additions 21,435 - Disposals - (2,779) At 31 December 2020 32,476 - Depreciation and impairment At 1 January 2020 11,041 2,779 Depreciation charged in the year 3,184 - Eliminated in respect of disposals - (2,779) At 31 December 2020 14,225 - Carrying amount At 31 December 2020 18,251 - |
Total £ 13,820 21,435 (2,779) 32,476 13,820 3,184 (2,779) 14,225 18,251 |
|---|---|
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THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
| 10 Debtors Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 11 Creditors: amounts falling due within one year Other taxation and social security Trade creditors Accruals and deferred income |
2020 £ 21,002 1,601 3,144 25,747 2020 £ 507 1,527 4,861 6,895 |
2019 £ 20,783 - 2,285 23,068 2019 £ 851 6,546 3,165 10,562 |
|---|---|---|
- 23 -
THE BLOOD PRESSURE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
12 Related party transactions
Details of related party transactions with Consensus Action on Salt, Sugar and Health (CASSH) are disclosed in the Trustees’ Annual Report. The Campaign Director of Consensus Action on Salt, Sugar and Health (CASSH, Registered Charity 109888) is also the CEO of Blood Pressure Association (BPA) and performs this role on a pro-bono basis. This is disclosed as income gifted in kind valued at £50,000.
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