2021-07-31-accounts - Foundation For The Sociology Of Health And Illness

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Company Number: 03835791 Charity Number: 1078203

Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Trustees’ Report and Financial Statements

For the Year Ended 31 July 2021

Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

CONTENTS	Page
Trustees’ report	1-6
Independent examiner's report to the members	7-8
Statement of financial activities	9
Balance sheet	10
Notes to the financial statements	11-16

Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Trustees’ Report For the Year Ended 31 July 2021

The trustees present their report and the financial statements for the year ended 31 July 2021, which have been prepared in accordance with the Accounting and Reporting by Charities statement of recommended practice applicable to charities preparing their accounts in accordance with the financial reporting standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) issued by the charities act 2016 and the Companies Act 2006.

a) Reference and Administrative details of the Charity

Name	Foundation for the Sociology of Health and Illness
Charity Number	1078203
Company Number	03835791 (registered in England and Wales)
Trustees	Professor E C Annandale (Chair)
	Professor N J Busfield (Treasurer) (Resigned 7 September
	2020)
	Professor S J Nettleton
	Professor S L Arber (Resigned 7 September 2020)
	Professor G P Martin (Resigned 9 September 2020)
	Professor L F Monaghan
	Professor S B Ziebland
	Professor J J Waring (Appointed 10 September 2020)
	Professor J Green (Appointed 10 September 2020)
	Professor R Barbour
	Professor E Speed (Appointed 10 September 2020)
	Doctor J Douglas (Appointed 20 January 2022)
	Professor S L Hatch (Appointed 14 September 2021)
Company Secretary	Malcolm Lynch
	Wrigleys Solicitors LLP
	19 Cookridge Street, Leeds, West Yorkshire
	LS2 3AG
Registered Office	19 Cookridge Street
	Leeds, West Yorkshire
	LS2 3AG

Page 1

Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Trustees’ Report For the Year Ended 31 July 2021

Independent examiners Saffery Champness LLP Mitre House, North Park Road Harrogate HG1 5RX Solicitors Wrigleys Solicitors LLP 19 Cookridge Street Leeds, West Yorkshire LS2 3AG Bankers National Westminster Bank Plc 21 High Street, Llandaff, Cardiff CF5 2YT

b) Structure, governance and management

The governing document for the Foundation is the Memorandum and Articles of Association and the charity is constituted as a private company limited by guarantee. The company was incorporated on 3 September 1999, and its Articles of Association were amended by special resolutions dated 1 November 1999 and 9 September 2020.

The Governing Body currently consists of ten trustees/directors. These are all senior researchers and academics who are, or have been, actively researching or teaching in the field. Trustees are appointed by the members and/or by the trustees. The individuals on page 1 were directors and trustees of the company during the year.

There is a minimum of five and a maximum of ten trustees, who may not be paid from the Charity.

The trustees are all members of the Foundation and have voting rights at the Annual General Meeting. All Editorial Board members of the Foundation’s journal, Sociology of Health and Illness, are members of the Foundation and have voting rights at the Annual General Meeting of the Charity, which is held at the annual British Medical Sociology Conference in September. Up to five other members can be appointed at the discretion of the trustees.

The trustees meet formally at least three times a year to discuss strategy for the next year and take decisions. On-going debate is conducted via email and telephone conferencing.

On appointment, trustees are given an induction to the work of the charity and provided with the information necessary for them to perform their role successfully, including a copy of the charity’s governing document, a copy of the recent annual report and accounts and the Charity Commission’s

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Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Trustees’ Report For the Year Ended 31 July 2021

The major risks to which the charity is exposed have been reviewed and we are confident that our reserves policy is the most appropriate way to manage the most serious potential threat, namely sharp decline in our income from the profits of the journal.

c) Objectives and activities

The principal objective for which the Charity is established is to promote and improve for the public benefit social scientific research, education and scholarship in the field of the sociology of health and illness.

The main activities that the Foundation undertakes in pursuance of this aim are:

Publication of a journal, Sociology of Health and Illness , and associated monographs;
Support for conferences, workshops and other educational activities;
Provision for individuals to participate in conferences, courses and other educational activities;
Provision of fellowships for post-doctoral early career researchers; and
The arrangement or support for research and activities related to research.

The trustees have given due consideration to Charity Commission published Guidance on the operation of the Public Benefit requirement.

d) Achievements and performance

The Foundation’s Awards, 2020-21

Mildred Blaxter Post-Doctoral Fellowships.

There were 11 applications for Fellowships in 2020-2021. Two Fellowships was awarded in Spring 2021 and two in Autumn 2020. These were to:

Georgia Smith - University of Exeter – The Long Night – A Sociological Exploration of Pharmaceutical Cultures of Sleep in Later Life.

Rhiannon Lane – Cardiff University – Negotiating diagnostic boundaries and psychiatric identities: a sociological study.

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Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Trustees’ Report For the Year Ended 31 July 2021

Caitlin Pilbeam – Nuffield Department of Primary Care Health Sciences – Using Ethnographic Research to make Methodological, Empirical and Theoretical Contributions to the Medical Sociology of Death and Dying.

Jaime Garcia Iglesias – University of Edinburgh – Meanings of HIV: Developing new frameworks for HIV prevention and care.

Post Graduate International Conference Travel Grants

During the year one application for these awards was received by the Foundation (2020: ten). No awards were made this financial year (2020: six).

Symposia & Workshops.

There were no applications received in 2020-21. In the prior year, six applications were received, of which three were supported.

Research Grant Development Awards.

Three applications were received, one in Autumn 20 and two in Spring 21. All three RGDA awards were made this financial year:

Gill Green – University of Essex – Exploring access to healthcare with people and communities living on Traveller sites in the East of England.
Jennifer Remnant – University of Strathclyde – Lifting the lid: managing messy bodies at work.
Gareth Wiltshire – Loughborough University – Developing a social network-based illness selfmanagement referral programme for organ transplant recipients.

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Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Trustees’ Report For the Year Ended 31 July 2021

e) Financial review

The surplus for the year amounted to £191,271 (2020: £134,166). At the year-end unrestricted reserves were £974,005 (2020: £782,734) of which £685,783 (2020: £593,200) represent unrestricted general reserves and £288,222 (2020: £189,534) represent unrestricted designated reserves.

f) Plans for future periods

As well as supporting the continuing work of the editorial team at the universities of Sussex and Brighton, the trustees will advertise and fund up to four Mildred Blaxter Fellowships, ten PostGraduate travel awards, six Symposia/Workshops, and four Research Grant Development awards during the financial year 2021-22. Details of how to apply for the awards and closing dates for applications are made available on the Foundation’s website.

g) Reserves policy

The trustees have reviewed the charity’s needs for reserves in line with the guidance issued by the Charity Commission. It is the policy of the charity to carry forward sufficient funds in reserve to cover any shortfall to cover committed editorial expenses and research awards, were income to decline. The trustees consider a level of £200,000 to be appropriate for this purpose, and have reviewed this sum several times during the year. During the financial year the free reserves have been in excess of this amount and it is the aim of the trustees to pay out more grants to reduce these during the year to 31 July 2022.

Going Concern: Covid-19

These accounts are being signed off during the Pandemic and the trustees have considered the impact on the charity of coronavirus. Given the current strength of the cash balance held the trustees continue to adopt the Going Concern basis of preparation in these financial statements.

Statement of trustees’ responsibilities

The trustees (who are also directors of the Foundation for the Sociology of Health and Illness 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 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:

Page 5

Foundation for the Sociology of Health and Illness

(A company limited by Guarantee)

Trustees’ Report For the Year Ended 31 July 2021

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP (FRS 102);
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping 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.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

By order of the board

Professor Rose Barbour

Treasurer

Date: 7 April 2022

Page 6

Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Independent Examiner’s Report to the Members For the Year Ended 31 July 2021

Independent examiner’s report to the trustees of Foundation for the Sociology of Health and Illness

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2021.

Respective responsibilities of trustees and examiner

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales (ICAEW), 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Independent Examiner’s Report (Continued) For the Year Ended 31 July 2021

----------------------------------------------------------------------------------------------------------------------------------------

the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Alison Robinson

Alison Robinson ICAEW Saffery Champness LLP Mitre House North Park Road Harrogate HG1 5RX

Date: 7 April 2022

Page 8

Foundation for the Sociology of Health and Illness

(A company limited by Guarantee)

Statement of Financial Activities For the Year Ended 31 July 2021

Income and endowments from: Notes Charitable activities 3 Investments Bank interest receivable Total Expenditure on: Charitable activities 7 Publishing Grant making Support costs Total Net Income / (expenditure) 2 Total funds brought forward Total funds carried forward	Unrestricted funds 2021 £ 2020 £ 357,466 365,138 20 339 357,486 365,477 102,367 104,774 56,395 112,763 7,453 13,774 (166,215) (231,311) 191,271 134,166 782,734 648,568 974,005 782,734	Unrestricted funds 2021 £ 2020 £ 357,466 365,138 20 339 357,486 365,477 102,367 104,774 56,395 112,763 7,453 13,774 (166,215) (231,311) 191,271 134,166 782,734 648,568 974,005 782,734
		365,477
		104,774 112,763 13,774
		(231,311)
		134,166 648,568
		782,734

All amounts relate to continuing operations.

There were no recognised gains or losses for the year other than those included in the statement of financial activities. The statement of financial activities incorporates an income and expenditure account.

Page 9

Foundation for the Sociology of Health and Illness

(A company limited by Guarantee)

Balance Sheet For the Year Ended 31 July 2021

Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 10 Total net assets The funds of the charity Unrestricted reserves - General 11 Unrestricted reserves - Designated 12 Total charity funds	2021 £ 1,077,387 1,077,387 (103,382) 974,005 685,783 288,222 974,005	2020 £ 830,452
		830,452
		(47,718)
		782,734
		593,200 189,534
		782,734

For the year ended 31 July 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 of the Companies Act 2006.

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The notes on pages 13 to 19 form part of these financial statements.

Approved by the trustees for issue on 7 April 2022.

………………………. Professor R Barbour

Trustee Company Registration No. 03835791

Page 10

Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Notes to the financial statements For the Year Ended 31 July 2021

1 Accounting policies

(a) Basis of preparation of financial statements

` These financial statements have been prepared under the historical cost convention, as modified by the revaluation of investments and investment properties, in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements of prior years were prepared in accordance with applicable accounting standards and complied with the Charities Act 2011. The trustees consider the Charities SORP (FRS 102) to be the appropriate reporting framework of the Charity and as such have chosen to prepare these financial statements in accordance with this framework.

The Foundation for the Sociology of Health and Illness meet the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

(b) Preparation of the accounts on a going concern basis

At the time of approving the financial statements, the trustees have considered forecasts and other events including the Coronavirus pandemic and have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

(c) Fund accounting

As detailed in note 12 to the financial statements, the trustees have recognised an unrestricted designated fund for the balance of awards accepted during the year ended 31 July 2021 which remain unclaimed at the balance sheet date.

(d) Incoming resources - charitable activities

Incoming resources from charitable activities comprise royalties from the sale of journals. Income is recognised in line with the royalty income agreement.

(e) Expenditure

Grants are accounted for in the year in which a binding obligation arises. Where there is an intention to make a grant which will be payable in a future year, and which is subject to the fulfilment of appropriate terms and conditions, an accrual will not be made unless the conditions have been fulfilled by the balance sheet date, or are dependent on an external event over which the Charity has no control. However, where conditions have been met, it is the Charity’s policy that such grants are subject to the receipt and review of a satisfactory

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Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Notes to the financial statements For the Year Ended 31 July 2021

report before payment can proceed; therefore, no binding obligations will arise in respect of such commitments until the Charity has confirmed the relevant grant.

The administration costs of the Charity are allocated to grant making activities. The amounts paid each year to the publishers include an allowance for administration.

Governance costs comprise fees payable to the Charity’s independent examiner and expenses paid to trustees.

(f)

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(g) Critical accounting policies and key sources of estimate uncertainty

In the application of the company’s accounting policies, the trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

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Foundation for the Sociology of Health and Illness

(A company limited by Guarantee)

Notes to the financial statements For the Year Ended 31 July 2021

2 Net incoming resources for the period

Net incoming resources are stated after charging:

Fees payable to the company’s independent examiner for the independent examination of the annual accounts 3 Income from charitable activities Royalties received Other income	2021 £ 5,500 2021 £ 352,466 5,000 357,466	2020 £ 5,500
		2020 £ 360,138 5,000
		365,138

4 Trustees and employees

The trustees received £nil emoluments during the year (2020 - £nil). No expenses were paid for travel reimbursements to trustees during the year (2020: £1,648). During the year the Charity had no directly employed staff. Administrative duties are carried out by the Treasurer of the Foundation.

5 Taxation

The charitable company is exempt from corporation tax on its charitable activities.

6 Status and control

The Foundation for the Sociology of Health and Illness is a company limited by guarantee, not having a share capital. The liability of members is limited to £1. At 31 July 2021, the company had ten members (2020 - eight) who controlled the company.

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Foundation for the Sociology of Health and Illness

(A company limited by Guarantee)

Notes to the financial statements For the Year Ended 31 July 2021

7 Analysis of expenditure on charitable activities

Activities Undertaken directly £ Publishing costs 102,367 Grant making (note 9) - Support costs - 102,367	Grant funding of activities £ - 52,520 - 52,520	Support costs £ - 3,875 7,453 11,328	2021 Total £ 102,367 56,395 7,453 166,215	2020 £ 104,774 112,763 13,774
				231,311

8 Support costs

Legal fees Governance Financial administration Social media administration Total support costs	Charitable activities 2021 £ 2020 £ Basis 3,875 7,279 Direct allocation 6,703 7,115 Direct allocation - 2,534 Direct allocation 750 4,125 Direct allocation 11,328 21,053

9 Grants awarded 6 Grants were awarded in the year (2020: 11) to a total of 6 (2020: 11) individuals at 6 (2020: 11) institutions. Details of the awards are given below:

Sponsorship Post graduate international travel grants Mildred Baxter Post Doctoral Fellowship Symposium and workshop awards Research grant development awards Foundation awards book prize Total grants awarded Allocated support costs (note 8)	2021 £ - 767 50,753 - - 1,000 52,520 3,875 56,395	2020 £ 2,669 2,279 91,143 8,393 - 1,000
		105,484 7,279
		112,763

Page 14

Foundation for the Sociology of Health and Illness

(A company limited by Guarantee)

Notes to the financial statements For the Year Ended 31 July 2021

9 Grants awarded (continued) Reconciliation of grants payable Brought forward at 1 August 2020 New commitments made Commitments paid Carried forward at 31 July 2021 Recipient organisation - institutions Mildred Baxter Post Doctoral Fellowship University of Bristol Kings College London Queen Mary University of London University of Leicester University of Hertfordshire Symposium and workshop awards De Montfort University University of Sussex Cardiff University Lancaster University Other Book Prize to the British Sociological Association Sponsorship of event Post graduate international travel grants – 2 individuals (2020: 3) 10 Creditors: amounts falling due within one year Other taxation and social security Grants payable Accruals and deferred income	2021 £ 198 24,196 (198) 24,196 - - 26,108 23,181 1,464 - - - - 1,000 - 767 52,520 2021 £ 59,637 - 43,745 103,382	2020 £ 4,200 - (4,200) - 22,411 44,559 24,173 - - 1,727 2,052 2,263 2,351 1,000 2,669 2,279 105,484 2020 £ 18 198 47,502
		47,718

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Foundation for the Sociology of Health and Illness (A company limited by Guarantee)

Notes to the financial statements For the Year Ended 31 July 2021

11 Analysis of movement in unrestricted reserves (General)

At 1 August 2020 Transferred to designated funds Surplus for the year At 31 July 2021 12 Analysis of movement in unrestricted reserves (Designated) At 1 August 2020 Transferred from unrestricted general reserve At 31 July 2021	£ 593,200 (98,688) 191,271
	685,783
	£ 189,534 98,688
	288,222

The Charity has transferred £98,688 from the unrestricted general reserve to the unrestricted designated reserves for awards made during the year which were unclaimed at the year end (2020: £18,996 transferred from unrestricted general reserves to unrestricted designated reserves).

The fund is expected to be used to pay grants during the year ended 31 July 2022, with liquid resources available to meet these requirements.

13 Related party transactions

There were no related party transactions during the current or preceding year.

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