2023-03-31-accounts

Charity registration number 1078709

Company registration number 03873285 (England and Wales)

THE BRITISH VOICE ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

THE BRITISH VOICE ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Council	Dr R Awad
	Mr J Fishman
	Ms L A C Gibbs
	Mr B Gjerqeku (Williams)
	Ms G A McElearney
	Mrs J Oakshott
	Mr S Queen	(Appointed 4 September 2022)
	Ms R S Schwarz
	Mr N Spantideas
	Mrs S M Wright-Owens
Secretary	Mrs S M Wright-Owens
Charity number	1078709
Company number	03873285
Principal address	P O Box 10778
	Nottingham
	Nottinghamshire
	NG5 0LB
Registered office	Chantry House
	22 Upperton Road
	Eastbourne
	East Sussex
	BN21 1BF
Independent examiner	Colin Dadswell FCA FCCA DChA
	Caladine Limited
	Chantry House
	22 Upperton Road
	Eastbourne
	East Sussex
	BN21 1BF

THE BRITISH VOICE ASSOCIATION

CONTENTS

	Page
The Council's report	1 - 2
Statement of the Council's responsibilities	3
Independent examiner's report	4
Statement of financial activities	5
Statement of financial position	6
Notes to the financial statements	7 - 12

THE BRITISH VOICE ASSOCIATION

THE COUNCIL'S REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The Council present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 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)’.

Objectives and activities

The company’s objectives are to promote and encourage research into vocal health and voice disorders; to disseminate information and advice in all fields of voice through conferences, practical seminars and publications, and to disseminate information relating to vocal health to all those who rely on their voice professionally.

The British Voice Association comprises 504 fully paid-up members as of 31 March 2023 served by a Council of ten directors, detailed under ‘Structure, governance and management’, under the Presidency of Geraldine McElearney and with Rehab Awad as Treasurer.

Public benefit

The Council has considered the Commission’s guidelines on public benefit and believe that the wide range of academic events, roadshows, informational leaflets and sections of the website (‘Ask the BVA’) demonstrates the public benefit of the work of the BVA. As to fee charging for educational events, the Council regularly reviews fees set for BVA educational events to ensure they are reasonable for the likely attendees. In most cases, provision is made for a lower fee for registered students.

Achievements and performance

The BVA pays great heed to the importance of the tri-purpose role of academic events as a means of income generation, education and attracting new members. Initiatives to reach out to students and teachers in the field of voice at musical academies continues.

Education

The BVA planned going back to face-to-face events with some caution at the end of the Covid-19 pandemic period. The BVA satisfaction survey in March 2022 also influenced planning future events as on-line events continued to be a popular choice with members, as well as those held face-to-face. Courses and study days put on were 'Singing for Health and Wellbeing: Lessons learned from practice and research’, ‘Breakthroughs and Boundaries: Exploring multi-disciplinary voice work’, ‘I Am My Voice: The art and science of vocal identity’, ‘Working With Young Performers - in choirs, theatre, and in training’ and 'Sing Stronger for Longer: The latest research and tips on working with the mature voice’.

The annual ‘Voice Clinics Forum’ which normally is programmed at the start of each year was moved to April 2023. The BVA collaborated with Guys and St Thomas’ Hospital, London, in a day conference focusing on Laryngeal Diagnostics. The event therefore falls outside the time span of this report.

Publishing and Communications

The BVA Newsletter has completed its twenty-second volume and continues to prove a good medium for communication among members. An updated directory of Voice Clinics in the UK has been maintained online but has not been printed in physical form. All membership data is regularly updated by the BVA. The Voice Clinics Directory is the only such list of the Voice Clinics in the UK and is easily available to the public or health professionals through the BVA’s website.

The website continues to be maintained and updated regularly. The website is used to help not only BVA members and voice professionals, but members of the general public as well. The BVA also offers ‘Ask the BVA’, a service that allows anyone to seek advice about voice related matters.

The BVA continues to use social media to spread awareness of its work, with around 10,000 followers across Facebook, Twitter, Instagram and LinkedIn, many of whom are not BVA members. Information leaflets continue to be published and renewed when stocks are depleted, such as the leaflet on 'Preparing for voice surgery ' offering advice on optimising recovery from voice surgery, ‘Voice disorders in the workplace’ or ‘The voice and ageing’.

• 1 -

THE BRITISH VOICE ASSOCIATION THE COUNCIL'S REPORT IINCLUDING DIRECTOR'S REPORT) {CONllNUED) FOR THE YEAR ENDED 31 AIARCH 2023 Flnanclal rovl The BVA remains in a stable finanual posilion, ilh no fixed overhe&ts a rea$￿able amtsunl of thds In the bank. The lolal assets of the Compary are £108,115 versus £113.631 in the previous year. Expondilure exceeds irKome by £4,995. As tefore, the presented on 31 March 2022 rerforcès lThf Imp￿￿nI (( is for the BVA to run financially successftl events has become Ir￿singlY difficult in the CUFrwrt financial dirnale. Irujme from subsrlipt￿s ar￿Unt￿] to £25.556 i1K0￿ frLYrt everts anv)unted to £10.174. Ros•rv•$ poli¢y It is the poliw of tha chw.ty that urYestsiL#e(J furKJ8 Vrt)k have IYA dewted for a speryfic u8¢ shoLdd be maintained al a level equivalent to betr￿￿ three and six months. expenthture. The CounGil con￿derS that reserves at this level will ensure that. in the event of a swificani ltrop in funding. they b& atde lo c￿t￿lUe the tharity's current activltses while ¢￿SIderat￿)n 1$ given to ways in vhmch additional may be raised. The Counol has assessed the maJDr risks to 7hch the chanty is expos¢d. ar¥J we ¥ati$fied that systems are In place lo mltigate oxposure to the maior risks. Stru¢tUrn• U0￿Man¢• and manag•m•nt The 8rttlsh Voice Asswatiw 15 a limiled by guwan￿ arKI not ha¥lng a sharo c3plial. The Counul, are also the direclLYs the pwpoye of crn l¥w, and tKb sepled durfng the year and up lo the dal8 018ignature of Ihe financwl slements we". Of RAwad MS R S Schwatt Mr J Fishman Ms LAC Glbbs Mr 8 Gjerqeku IWflllam61 Mr Y Karagama M8 G A McEknarn¢y Mr8 J Oakshott Mr S Queen Mr N Spanlideas MTS S M Wighl-owans (Resyied 4 Sèptembef 2022) IApFrynted 4 Sepiember 20221 E8¢h member of Council wa5 lo serye as a d￿0¢1￿ by a BVA member and was then elected at an Annual Gènera Meeknng of the Company. Directors 8fe elecled lo setN¢ a threfrye8r temi. The Annual General Meetrng in 2022 took klace on 4th September, 2022 8t Goodenough Colleg6. m￿klenburgh Square. London WC1 N 2AB. Al the meeting, counci5 rnembers Mf J Fishman. J Oakshott and Mr N S￿tideas wefe reappl￿nted and Mr Y Karagama ￿lIfe￿. Diredors of the cnrnpany are okn TrLhStees oflhe Chafity. Quallfylng thlrd party Indemnlty provtslon None of th¢ Councd has any beneficiary interesl in the ￿￿party. M of the cow￿1 m8mber8 are members of the company and guarantee to conlritrrtrte £1 in the e¥ent of a w¥Kliru up. On behalf ofthe board ofTrustees ne MCEI mey Ms McEkamey PTg$ldefrt

THE BRITISH VOICE ASSOCIATION

STATEMENT OF THE COUNCIL'S RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The Council, who are also the directors of The British Voice Association for the purpose of company law, are responsible for preparing the The Council's 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 Council to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Council are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK 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 operation.

The Council are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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THE BRITISH VOICE ASSOCIATION

INDEPENDENT EXAMINER'S REPORT

TO THE COUNCIL OF THE BRITISH VOICE ASSOCIATION

I report to the Council on my examination of the financial statements of The British Voice Association (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the Council of the charity (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 Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

• 2 the financial statements do not accord with those records; or

• 3 the financial statements 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

• 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.

Colin Dadswell FCA FCCA DChA

Caladine Ltd

Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF

Dated: 23 August 2023

• 4 -

THE BRITISH VOICE ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

				Unrestricted	Unrestricted	Unrestricted
				funds		funds
				2023		2022
			Notes	£		£
Income from:
Donations and legacies			3	-		4,415
Charitable activities			4	10,174		47,419
Other trading activities			5	26,756		31,905
Investments			6	1,457		484
Total income				38,387		84,223
Expenditure on:
Charitable activities			7	43,382		75,085
Net (expenditure)/income for the year/
Net movement in funds				(4,995)		9,138
Fund balances	at 1 April 2022			109,837		100,699
Fund balances at 31 March 2023				104,842		109,837

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.

• 5 -

THE BRITISH VOICE ASSOCIATION STATEMENT OF FINANCIAL posmoN ASAT31 MARCH2023 2023 2022 Cwrrent assets Cash al bank and In hand 108.115 113,831 Current ￿bilItI08 13 {3.273) (3,7941 Net current a¥set$ 104,842 109.837 In¢om• lunds Unrestricled fvn 104.842 109.837 104,842 109,837 The Cmkpany is entilled lo the exempkn from It w'l le￿¥[ement contned n secilon 477 of the CompanlesAc 2006, for thè year ended 31 M8fch 2023. The Tw¥lees ackrwAedge5 her ￿Sponsi1)I1￿1es for erwing thal the tharity keeps aecounlSng records compty wlh section 386 of IhoAct and lor prepanryJ finan¢Jal statements ￿tch give a tru8 and fair View of the state of affairs of the Company as at ts en(1 of the ffin￿c￿ yew ar￿ of rts rywmift9 resources arKI aOicatson ol resources, indudsng rts ineomt and exp8nthlufe. for the f￿angal ￿ar in accordan￿ with the requirements 01 seets'ons 394 and 395 and wh￿h othenmse comFty Trmth the ieojlrements of Ihe CLwnparies A¢A 20C6 ralats.ng lo Itnancial statements, 80 far as apoi¢able to Ihg CLNnpany. The members have not requirgd Iho ¢<¥npany to obla"n of ils financ￿ statwnent$ for t￿ year in question In accordance wlth seclion 476. Those financsal statements have been wepored wlh Fyovl8l￿b apth"cable lo companle8 subject lo the small companies retyme. The fl￿n￿al slatements approved by ts C(Krnl ￿........................ cElea Rehab Ms G A m¢E￿rneY Presldent C* RAwad Company R•gbtratlon No. 03873286

THE BRITISH VOICE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Company information

The British Voice Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 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 charity is a Public Benefit Entity as defined by FRS 102.

The charity 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 charity. Monetary amounts 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 date of this report, there exists considerable uncertainty regarding the potential impact of the Coronavirus and the economic consequences which may result from government policies to contain the spread. The duration of the lockdown or future or future government policies are unknown. However, the Trustees are confident that the charity has sufficient reserves to continue operations and continue to use the going concern basis as appropriate in the preparation of these accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Council in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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THE BRITISH VOICE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (Continued)

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 are allocated on the portion of the asset’s use.

Expenditure is recognised when there is an obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the appropriate heading and includes irrecoverable VAT. Expenditure specifically for courses held in the following year is shown on the balance sheet as prepayments and recognised as expenditure in the year the course takes place.

1.6 Property, plant and equipment

Property, plant and equipment 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 basis:

Fixtures, fittings and equipment 33.3% on a straight line basis

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 the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include trade and other receivables 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 trade and other payables 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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THE BRITISH VOICE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Council are required to make judgements, 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.

3 Donations and legacies

	Total	Unrestricted	Unrestricted
			funds
	2023		2022
	£		£
Donations and gifts	-		4,415
Donations and gifts
Donations and gifts	-		873
Gift aid	-		3,542
	-		4,415
Charitable activities
	2023		2022
	£		£
Courses	10,174		47,419

• 4 Charitable activities

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THE BRITISH VOICE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Other trading activities

		Unrestricted	Unrestricted	Unrestricted	Unrestricted
			funds		funds
			2023		2022
			£		£
	Subscriptions		25,556		29,795
	Sponsorship		700		1,600
	Advertising		500		510
	Other trading activities		26,756		31,905
6	Investments

Interest receivable

Unrestricted	Unrestricted
funds	funds
2023	2022
£	£
1,457	484

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FOR THE YEAR ENDED 31 MARCH 2023

THE BRITISH VOICE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

7 Charitable activities

							2023		2022
							£		£
Newsletter							5,453		4,114
Hire of venues and	setup						7,590		35,865
Insurance							370		285
Speakers and delegates							2,111		2,598
Administration							14,665		15,743
Computer and website							3,115		3,458
Subscriptions							440		776
Advertising							1,823		1,428
Printing, postage and stationery							3,144		5,228
Telephone							935		870
Sundry expenses							805		136
Storage Rent							-		1,599
PO box rental							300		284
							40,751		72,384
Share of governance costs (see note 8)							2,631		2,701
							43,382		75,085
Support costs
		Support		Governance			2023		2022
			costs		costs
			£		£		£		£
Accountancy			-		1,560		1,560		1,620
Independent examination			-		600		600		600
Bank charges			-		471		471		481
			-		2,631		2,631		2,701
Analysed between
Charitable activities			-		2,631		2,631		2,701

8 Support costs

9 Council

Council member Ms G McElearney was paid a total of £1,510 (2022 £1,500) for editorial services supplied to the charity during the year. She was also reimbursed £362 (2022: £nil) for travel and accommodation expenses. The authority for this payment is contained in the Memorandum and Articles of Association.

Other than this, none of the Council (or any persons connected with them) received any remuneration or benefits from the charity during the year.

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THE BRITISH VOICE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10 Employees

	2023	2022
	Number	Number
Total	-	-

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Property, plant and equipment

12	Property, plant and equipment
		Fixtures, fittings and
		equipment
			£
	Cost
	At 1 April 2022		3,519
	At 31 March 2023		3,519
	Depreciation and impairment
	At 1 April 2022		3,519
	At 31 March 2023		3,519
	Carrying amount
	At 31 March 2023		-
	At 31 March 2022		-
13	Current liabilities
		2023	2022
		£	£
	Trade payables	657	410
	Accruals and deferred income	2,616	3,384
		3,273	3,794

14 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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