2023-03-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Company number: 04189027 England and Wales charity number: 1087843 Scottish charity number: SC048210

Encephalitis Support Group

(Operating as The Encephalitis Society) (A company limited by guarantee and not having a share capital and registered as a charity)

ACCOUNTS

Year ended 31 March 2023

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

	Page
Company Information	3
Chair’s Report	5
Our Purpose and Activities	7
Achievement and Performance	9
Structure, Governance and Management	12
Financial Review and Policies	17
Responsibility of the Trustees	20
Auditor’s Report	22 – 25
Statement of Financial Activities and Income and Expenditure Account	26
Balance Sheet	27
Statement of Cashflows	28
Notes to Financial Statements	29 – 45

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

TRUSTEES’ REPORT

The Trustees present their Annual Report with the financial statements of the charity for the year ended 31 March 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Full name of charity: Encephalitis Support Group (operating as the Encephalitis Society) Company registration number: 04189027 England and Wales charity number: 1087843 Scottish charity number: SC048210

Encephalitis Society is a Named Fund member of the Chapel & York US Foundation, Inc. The Chapel & York US Foundation, Inc. is a 501(c) (3) tax-exempt organization. Registered office of the charity: 32 Castlegate, Malton, North Yorkshire, YO17 7DT

DIRECTORS AND TRUSTEES:

The Directors of the charitable company (the charity) are its Trustees for the purposes of charity law. The Trustees and officers serving during the year and since the year end were as follows:

APPOINTED RESIGNED Gagun Gahir Chair April 2020 Dr Mark Ellul Vice Chair January 2019 Tim Spring October 2007 December 2022 Adele MacKinlay January 2015 David Smith March 2021 Dr Paola Tinti March 2021 John Mayhew Treasurer December 2021 Nicola Wainwright September 2023

CHIEF EXECUTIVE OFFICER: Dr. Ava Easton

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

OUR ADVISORS:

Auditors:

HPH, Chartered Accountants

54 Bootham York YO30 7XZ

Solicitors:

HAGUE & DIXON

Bank House 1 The Square Stamford Bridge York YO41 1AG

Bankers:

CAF BANK

HSBC

25 Kings Hill Avenue 27 Market Place West Malling Malton Kent YO17 7LU ME19 4JQ

Investments:

REDMAYNE-BENTLEY LLP

9 Bond Court Leeds LS1 2JZ

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

CHAIR’S REPORT

This financial year has been a challenge on so many fronts - I remember writing last year’s commentary with the cost of living crisis looming on the horizon and this year we have truly been in the thick of it. As we stand today, we continue to make investments where it matters most with a carefully planned-for deficit, keeping a close eye on the trend of our financial health. We made the decision to invest and expand our staff last year as well as invest into our ground-breaking work with the World Health Organisation and we continue with quiet confidence that these investments will support the strategic direction of the Society in the coming years.

As ever the Board of Trustees and senior leadership team have worked closely together to identify how we can differentiate in an increasingly competitive landscape where fundraising efforts have increased in cost and supporters are feeling the financial squeeze. True to the Society's innovation and culture of continuous improvement, this has been the year where we have taken stock of the global scope of work the Society has undertaken over the past 29 years and taken the decision to elevate our mission to reflect it.

Welcome to Encephalitis International, where our vision is a world without death and disability from encephalitis and our mission is to rebuild lives around the world by saving lives, accelerating awareness and driving research.

Next year we will celebrate our 30th birthday. We could not have made it this far and with as many successes to celebrate without the unwavering support of our amazing ambassadors, generous corporate sponsors, incredible fundraisers, our brilliant volunteers, our fabulous staff and leadership team and the expertise of our global Scientific Advisory Panel and the Board of Trustees who give so much of their time and experience to the benefit of Encephalitis International. A huge thank you to everyone who has contributed.

The culmination of work from these incredible people has resulted in World Encephalitis Day reaching a record-breaking 111 million people in 2023, funding £54k towards research including an international study on the mental health outcomes of encephalitis - and meeting the King himself just to mention a few achievements!

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

The future of this small but perfectly formed not-for-profit is bright - and I look forward to the coming year with excitement as we take the next step forwards for this brilliant organisation.

Gagun Gahir, Chair

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group (Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

OUR PURPOSE AND ACTIVITIES

OUR VISION

Is a world where encephalitis matters to everyone.

OUR MISSION

Building better futures by driving research, accelerating awareness and saving lives.

OUR OBJECTIVES

By 2027, we aim to:

Annually increase our income by 10% reaching £1.4 million from a diverse range of

sustainable and ethical sources.

Have 50% of the general population aware of encephalitis in 10 countries.
Be meeting the individual needs of 80,000 people through our support services.
Fund or collaborate on six internationally based research studies or guidelines.
Grow our professional membership by 15% each year and be the go-to resource for
professionals worldwide.

OUR VALUES

Our core beliefs as a charity, shape our culture and reflect our work.

PASSIONATE	We are dedicated to making a positive impact in the lives of our beneficiaries
INCLUSIVE	Our aim is for everyone to be respected for who they are and feel supported and empowered
CHANGEMAKERS	We create the change in the world that makes life better for our community

During work with our stakeholders over the last 18 months, we have recognised our need to strategically evolve and to reflect this we will be developing our vison, mission and objectives to better reflect who we are and want to be. Further details on this can be found in the ‘Future Plans’ section of this report.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group (Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Support

We had 13,153 members in 104 countries and 2,543 professional members in 102 countries.
Events and gatherings were attended by 1,620 people in 29 countries making peer-to-peer connections, reducing isolation among those affected, and increasing confidence.
We had 1,535 contacts through our Support Service directly.
We had 28 Support Volunteers ( who supported 522 people/families), 30 Information Volunteers, 4 Research Volunteers and 24 Awareness Volunteers helping us achieve our vision.
We had over 14,536 downloads of our information from our website and launched 15 new information resources.
Our Connection Scheme has 590 members and our Health Unlocked 490 members.

Awareness

We had 151,898 views of our YouTube channel.
World Encephalitis Day reached 111 million people in 132 countries.
Our website was used by 242,360 unique users from 188 countries, and it received 575,706 page views.
Our digital information week campaign reached 9,788,324 people and 130 countries visited the website during this time .
We reached 1,354300 people via our press awareness articles.
We presented at 11 External Conferences around the globe.

Research

Our two PhD fellowships into recovery and rehabilitation in collaboration with University of Aston and University of Liverpool have been completed.
We awarded two research seed funds to institutions in Uganda and India.
We hosted our Encephalitis Conference for medical, scientific and research professionals with 409 registered participants from 55 countries (29 Low to Middle Income Countries (LMIC)).
We hosted a Tick Borne Encephalitis webinar with 443 participants from 47 countries.
We co-authored 12 research papers.
We launched a new Research Strategy 2023-2026
We published our first Research Impact Report
Following their work with us, The World Health Organization have released the ‘Why encephalitis matters?’ Report of the virtual meeting, 28-29 June 2022 outlining the public health aspects of encephalitis as well as possible mechanisms to strengthen countries’ capacity to respond to the public health challenge posed by encephalitis, with an emphasis on Low-toMiddle Income Countries.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Encephalitis Support Group

ACHIEVEMENTS AND PERFORMANCE Key Figures in Numbers

* all increases and decreases relate to the previous financial year- 2021/22

	Income	Income	Income	£954,187(0.3% decrease)	£954,187(0.3% decrease)
	Expenditure			£1,070,396(21.5% increase)
	Unrestricted Reserves(as recommended by New Philanthropy Capital)			£112,090(80% decrease)

	Objective	Expenditure			% Increase/Decrease
		2021/22	2022/23
Support & Information		£334,687	£370,722		11% Increase
Awareness		£140,269	£242,674		73% Increase
Research		£96,651	£138,557		43% Increase

We spent £370,722 on support which represented 35% of our expenditure (38% in 2021/22 - 3% decrease).
We spent £242,674 on awareness, which represented 23% of our expenditure (16% in 2021/2022- 7% increase).
We spent £138,557 on research which represented 13% of our expenditure (11% in 2021/22 – 2% increase)
We spent £272,054 on fundraising, which is 25% of our expenditure (31% in 2021/22 - 6% decrease).
We spent £46,389 on our Governance, which is 4% of our expenditure (4% in 2021/22)

The impact of the pandemic, global conflict and cost of living crisis is being reflected in the lack of growth in our income. However, we have remained committed to ensuring we are delivering more of our core work which is reflected in our increase in awareness and research expenditure and a similar expenditure on support.

Find out more about our impact at www.encephalitis.info/aboutus

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group (Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Encephalitis Challenges

Encephalitis is inflammation of the brain, an indiscriminate syndrome that is usually caused by infection or by a person’s own immune system attacking the brain in error. It is estimated that around 500,000 people/a year across the globe[1] are affected with this often-deadly (up to 40% depending on the cause[2] brain condition – one person every minute. It is agreed this is quite probably a significant underestimate of the true incidence of the condition.

77% of people around the world do not know what encephalitis is[3] , and we also recognise now that encephalitis has a higher incidence, in many countries, than Motor Neurone Disease, Bacterial Meningitis, Multiple Sclerosis and Cerebral Palsy - conditions which have much higher clinical and public profiles. Therefore, our strategic priorities mean that in addition to securing the funds that keep us operating, awareness of the condition is one of our top strategic aims.

There are many challenges in managing encephalitis, not only in the acute illness, but also in the recovery and rehabilitation stage. Initial features do not show sufficient clues towards an etiological diagnosis and establishing the exact cause of encephalitis in a timely manner can be difficult. In many areas, reluctance to perform certain tests (e.g., lumbar puncture), lack of or poor resources, and insufficient medical training are barriers in diagnosing and treating encephalitis. Global guidelines for diagnosis and treatment are still lacking.

Adequate discharge planning, information regarding the illness and its consequences and future care for patients and their family/carers are essential to improve the overall outcomes. However, people continue to be discharged from hospital without adequate referral and follow-up plans in place.

Nevertheless, improvements in diagnosis and management of encephalitis have happened over the years. These have resulted in more people surviving than in the past. Whilst this is good progress toward attempts to mitigate the clinical burden of the disease and its related mortality, it does mean that we are seeing an increase in the numbers of people (up to two thirds depending on the type of encephalitis[4] ) left with the consequences of the condition: an acquired brain injury resulting in a range of, often hidden difficulties, such as cognitive, physical, emotional, behavioural and social problems. These challenges can often result in social problems too, such as mental health issues, family breakdown, social isolation, and losses in terms of employment, education, independence, confidence and self-esteem. The nature of hidden disabilities often means people’s needs are not met or

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group (Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

recognised. Specialist clinical, therapeutic, rehabilitative interventions and support are needed to help people (and their families) adjust to, and cope with, such difficulties. Families also provide a major part of the care needed - sometimes to the detriment of their own lives resulting in stress and associated disorders.

The public’s response to vaccination and misinformation around vaccinations, including that for illnesses often considered eradicated in the past (e.g., measles), for travellers and for new illnesses such as Covid19 also present their own challenges, and contribute to preventable cases of encephalitis occurring. Encephalitis research therefore remains a high priority in our strategic plan and must be a greater priority for clinicians, researchers, policy-makers and public health officials.

Future Plans

In 2021 we launched a report entitled Encephalitis: an In-depth Review and Gap Analysis of Key Variables Affecting Global Disease Burden . The 180-page analysis identifies global issues surrounding encephalitis and proposes a range of solutions, from epidemiology, incidence, and economic impacts through to prevention, diagnosis and treatment, and the needs of patients and families. In short it concludes there needs to be better access and better standards of encephalitis healthcare for people around the world especially those who live in low-to-middle income countries.

In early 2021, we presented the report to Dr Tarun Dua, the head of the World Brain Health Unit at the World Health Organization (WHO). This work has resulted in the meeting report ‘Why Encephalitis Matters’ by the WHO, launched to coincide with World Encephalitis Day 22[nd] February 2023. We are now supporting the WHO on a technical report which should be completed by the end of 2024. This work will make an incredible difference in saving lives from encephalitis around the globe.

Working with our stakeholders over the last 18 months to understand the future of our organisation and the work we need to deliver to save lives. During this process we have recognised our need to strategically evolve and to reflect this we have developed our vision, mission, and objectives to better reflect who we are and want to be.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group (Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Vision: A world without death and disability from encephalitis

Mission: Rebuilding futures around the world by saving lives, accelerating awareness and driving research

Tagline: Saving Lives. Rebuilding Futures. Global Impact.

Objectives 2023 – 2026: The Five E’s.

EDUCATE: Educate Health Professionals in the prevention and management of encephalitis in order to improve outcomes.

EMPOWER: Empower people affected by encephalitis to rebuild their lives.

EXPAND: Expand global scientific and medical understanding in the prevention, treatment and impact of encephalitis.

ELEVATE: Elevate our reach to help more people internationally.

EQUIP: Equip the delivery of our vision by generating income.

We are excited to celebrate our 30[th] anniversary in 2024 and look to the next 30 years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Encephalitis Support Group registered as a charity on 25 February 1995, it was formed a year earlier by a group of parents, we consider 1994 the year we began. On 28th March 2001, it was incorporated as a company limited by guarantee and re-registered with the Charity Commission on 2nd August 2001. On 27 May 2003 it began operating as the Encephalitis Society. It is governed by its Articles of Association which were amended and adopted in November 2016. We registered as a charity in Scotland in 2018. Encephalitis Society is a Named Fund member of the Chapel & York US Foundation, Inc. The Chapel & York US Foundation, Inc. is a 501(c) (3) tax-exempt organization.

Trustees

The Board of Trustees is responsible for the overall governance, policy and strategic direction of the Society. The Board meets four times a year with digital mid-point meetings. The Trustees are volunteers, and many have personal experience of encephalitis. The Board recruits to skills-gaps whereby professionals and others with an interest in encephalitis who can meet those areas of need, are invited to take a Board position.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Dr Ava Easton is the Chief Executive of the Encephalitis Society, having worked for the Society and in the field of encephalitis since 2000; Phillippa Chapman is the Deputy Chief Executive having worked for the Society since 2012 and Alina Ellerington is Director of Services having worked for the charity since 2008. Calum Goodwin is the Head of Partnerships and Giving and has worked at the Society since 2022 and Claire Wright is the Head of Communications and Marketing and joined the team in 2023. Together they make up the Executive and Leadership Team. You can see the current full Board of Trustees and Staff Team here: www.encephalitis.info/aboutus

Recruitment and Training of the Trustees

Prospective Trustees initially attend Board meetings as Observers. Along with a Trustee buddying system, each new Trustee is provided with access to an online induction microsite which includes briefings on key responsibilities, objects of the Society and its vision and mission, the structure and workings of the Society, its staff and volunteers. The Society organises a one-day training event each year for all the Trustees to update their knowledge about their role and responsibilities as charity Trustees and Company Directors. The Trustees also attend conferences, seminars and other related learning opportunities.

Due to the limited number of interested specialists in encephalitis the Board have agreed that Trustees can remain on the Board, following a review at Board level, for a maximum of nine years. We currently have one Board member that falls into this category.

All Trustees, staff, consultants, suppliers and volunteers undergo a Disclosure and Barring check at the appropriate level depending on the role.

Pay policy for senior staff

The Trustees and Leadership Team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis. All Trustees give their time freely and no Trustee received remuneration in the year. Details of Trustees’ expenses and related party transactions are disclosed in Note 9 to the accounts. The pay of staff is reviewed annually, in 2023 an external audit of our salaries and job descriptions was undertaken by TurningPoint HR.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Encephalitis Support Group

Related parties

None of the Trustees receive remuneration or other benefits from their work with the charity. Any connection between a Trustee or Executive of the charity with a contractual relationship to a related party must be disclosed to the full Board of Trustees. In the current year no such related party transactions were reported.

Employees

The Encephalitis Society has a staff of 18: 12 full-time (37 hours per week) and 6 part-time (ranging from 25 to 34 hours per week) employees. The Encephalitis Society aims to be an organisation where employees enjoy working and feel supported and developed. The Society makes contributions of 6% to a pension scheme for all its employees and supplies all its driver-employees with a free local parking permit. The Society also provides a staff subscription to the CALM App, access to an employee assistance programme and a private healthcare scheme, as well as flexible hours and hybrid working. The Society aims to deliver positive programmes for training and personal development for its employees, with the objectives of maintaining high standards of service provision and opportunities for employee development. Employees are kept fully informed about, and involved in, the Society’s strategy and objectives.

Volunteers

The Society has 120 active volunteers (including Trustees (6), Ambassadors (15), Vice Presidents (12), Presidents (2), Scientific Panel (24) and Team Encephalitis Volunteers (61) Office Volunteers (2). The Society values the volunteers and their work and has dedicated volunteer policies for the volunteers to feel safe and appreciated while volunteering for the Society. Training opportunities are available to the volunteers and opportunities for the staff and volunteers to mix and feel part of the same team have been created.

Encephalitis Society Scientific Advisory Panel

An expert Scientific Advisory Panel provides the Society with professional resources. Members of the Panel include highly regarded experts from neurological, neuropsychological, neuropsychiatric, neuroimmunology, paediatric, therapeutic and other relevant fields. The Panel meets annually to exchange information and progress research initiatives. Members of the Panel also assist with enquiries of a complex clinical nature.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group (Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

VIPs/Ambassadors

We are very privileged to have Professor Tom Solomon, CBE as our President and Professor Barbara Wilson, OBE as our President Emeritus. Professor Solomon is joined by twelve Vice-Presidents: Janet and Stuart Brown, Richard Lockwood, Baroness Anne McIntosh of Pickering, Kika Markham, Tom NaylorLeyland, Leigh Palmer, David Jennings, Tim Spring, Tiggy and Robert Sutton and Baroness Fiona Twycross.

Our Ambassadors are actor and artist Mathew Bose, quadruple-Olympic-medal winning swimmer Rebecca Adlington OBE, Welsh international rugby player Aled Davies , Emmy nominated director, producer and cinematographer Mike Day, Features Editor at The Guardian Simon Hattenstone, previous BBC news presenter Charlotte Leeming, security risk consultant and reality TV personality Alecia Emerson-Thomas, Tony award winning playwright Suzie Miller, award winning playwright and screenwriter Abi Morgan, and three International Ambassadors, New York Post journalist and author of Brain on Fire , Susannah Cahalan, Crossover-singer and Britain’s Got Talent semi-finalist, Aliki Chrysochou and Australian award winning sports broadcaster Karen Tighe. We were joined in 2023 by best selling author Maggie O’Farrell , Olympian and England Rugby player Abi Burton and TikTok/YouTube star George Clarke . These appointments and support can help us in drawing attention to a condition which has a devastating effect on the lives of those it touches.

Working with Corporates

The Encephalitis Society receives support from a range of pharmaceutical, legal and other companies with an interest in encephalitis as part of a diverse fundraising strategy involving people fundraising for us and people donating their own money, together with support from charitable trusts. The support provided by companies has made an important contribution to our work on behalf of people affected by encephalitis. To see our corporate partners, visit www.encephalitis.info. The Encephalitis Society is committed to upholding our reputation of independence, impartiality and transparency in all that we do. We recognise the importance of working collaboratively with all stakeholders to ensure we do our best to meet the needs of people affected by encephalitis and their families. However, the views of the charity are always reached independently and are based on informed and balanced evidence.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Thank you to our Corporate Supporters in 2022-23.

Apex Care Homes	Approachable Certification Ltd	Aston University
Atlas Winch & Hoist Services Ltd	Baillee Gifford	Balfour + Manson
Bavarian Nordic	bioMerieux	Clare Florist
Clarke Wilmott	CSL Behring	Euroimmun
Leigh Day	Moore Barlow	P J Hayman
Permira Foundation	Pfizer	Quest Diagnostics
Svar Wieslab	UCB	University of Liverpool
Valneva

We also work with other stakeholders as we believe that our supporters want us to work in partnership with key players; from academics, national and international organisations, and health professionals to corporate partners including pharmaceutical companies. We believe it is important to maintain cooperative relationships with companies that manufacture and market drugs used by people affected by encephalitis, but under no circumstances will these or other companies influence our strategic direction, activities or what we say.

Environmental Policy

The Society recognises that every aspect of its operation can influence the environment. Therefore, we aim to minimise negative impacts and maximise the positive. Climate change is a major challenge. Government, business and the wider society will be affected, and all have a role to play in positively addressing the issue. Our staff and Trustees agree that the role of energy champion is a team role and not an individual one, and therefore we work collectively to reduce the Society’s impact on the environment. We are working towards developing a climate change and environmental strategy.

Diversity

We are working towards improving our Diversity and Inclusion (D&I) as part of our ongoing strategic developments. We recognise that we need to create an environment where all people affected, carers and their families feel they are treated equally as individuals and enables our staff and volunteers to thrive and achieve their full potential. We are developing projects to enable to better inclusion of hard-

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group (Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

to-reach communities. In 2020 we recruited and appointed a D&I Lead to the Board and in early 2022 we have a staff D&I champion group, we will be launching a D&I strategy in 2024.

Ethical issues

Funding Research that tests on animals

The Society will only consider funding applications for research that tests on animals on a case-by-case basis, where there is evidence of no other model or known alternative, and only for studies being conducted in the UK. The Society wishes to actively support research which is working toward eradicating the need for animal testing and will always choose to fund studies that do not test on animals over and above equivalent studies that do.

FINANCIAL REVIEW

The overall result for the year is a net deficit before losses on investments of £116,209 which was better than expected having budgeted for a planned deficit of £173,300. The Balance Sheet at 31 March 2023 shows total retained funds of £1,304,642. This includes restricted funds of £234,133.

A breakdown of restricted funds, showing movements in the year by project and closing balances at 31 March 2023 and the reasons the funds are restricted is shown in Note 17.

At the end of the year, there was a 80% decrease in the unrestricted reserve (£112,090), compared with the previous year. Following advice we have changed our Contingency Reserves policy to reflect 12 months unrestricted expenditure rather than six months. This explains this significant decrease alongside our planned deficit.

Public Benefit Statement

The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission. This report describes our charitable work and this in turn illustrates how the charity delivers public benefit. We strive to meet our vision through all our activities and focus all our decisions on how our work will benefit the individuals and families now and, in the future, affected by this devastating condition.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Investment Policy

The Encephalitis Society are tasked by the Charity Commission to act prudently with our public money. The Board of Trustees took the decision that the most prudent course of action for the Society was to invest inactive charitable income. The Society has chosen a portfolio of investments and government bonds that can be liquidated in 24/48 hours and is monitored monthly to protect public money. This portfolio contains unrestricted and at times dormant restricted income. Our investments are in a 100% ethical portfolio.

Reserves Policy

The Board of Trustees of the Encephalitis Society resolve to pursue a policy of establishing and maintaining a contingency fund sufficient to meet twelve months’ unrestricted expenditure, as the COVID-19 pandemic brought into sharp focus the importance of having sufficient reserves as a protection from income shocks and unexpected events (£587,768 based on 2022/23 expenditure).

This should be regularly reviewed by Trustees to ensure that it meets the organisation’s changing needs and circumstances. This fund can be identified as the Contingency Fund in designated funds.

Risk Management

This Encephalitis Society has a detailed risk register utilising software RiskMate, which is reviewed in detail by the Risk Sub-committee which comprises members of the Board and executive team. The Board of Trustees including the executive team have an overview of the risk register every three months and in detail annually. Significant new risks are brought to the attention of the Board as necessary.

The risk assessment process identified the following top major risks which the charity should be mindful of:

Failures to safeguard children and at-risk adults adequately both through negligence and unsound advice through the support service.
Significant changes at short notice to funding arrangements, through dependency on income sources or external events.
Significant impact due to a failure in Information Governance both internal and external and other employment practices.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Sustainability of the charity following the departure of key members of the staff team due to illness or termination of contracts.

The charity put measures in place to manage these risks and monitor the likelihood of these risk events, to minimise the financial and reputational impact they would have on the charity. The charity is also looking into software tools to enable a more modern approach to risk management.

Safeguarding

As a charity working extensively with people affected by brain injury, we do come into contact with individuals at-risk and are especially careful and sensitive when interacting with them. All our staff, Trustees and specialist volunteers receive training and guidance and our long history of working with people affected by encephalitis has given us the knowledge and expertise our supporters and wider public expect from us as encephalitis experts. Safeguarding our community is of paramount importance and we take this issue seriously, constantly reviewing our processes to make sure we comply with best practice. We commissioned an external Safeguarding audit in 2022 with SafeCIC and we were given a glowing report of our culture and approach to safeguarding.

Fundraising Standards

The Encephalitis Society voluntarily subscribes to the Fundraising Regulator and its Code of Practice. We are committed to working with the Fundraising Regulator and the Institute of Fundraising to improve fundraising standards across the sector.

The Encephalitis Society’s approach to fundraising focuses on five main areas:

Encouraging and supporting people to conduct their own fundraising activities, including entering third party events.
Building partnerships with businesses and other organisations.
Soliciting gifts from trusts and foundations.
Encouraging people to consider leaving a gift in their will.

Small but regular individual donors and major donor giving.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group (Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

The charity has published its Fundraising Promise, which is available at

www.encephalitis.info/fundraising policy and has a complaints policy and process in place. There were no complaints about fundraising received during the year.

The charity is a member of the Fundraising Regulator scheme and is thereby entitled to use the Regulator’s logo on its fundraising materials and operates in accordance with the Code of Fundraising Practice. The charity is also registered with the Gambling Commission for the purposes of running a lottery and conducting a raffle draw.

We have continued to review our approach to consent and data protection considering the implementation of the General Data Protection Regulations on 25 May 2018.

The charity also operates a Whistleblowing Policy.

Working with Third Party Fundraisers

We do not currently work with any third-party fundraisers as we believe our small but expert fundraising team are the best people to support our growing number of supporters. We do however work with a small number of organisations who donate proceeds from the sale of their goods or services and we expect them to follow the Code of Fundraising Practice.

Complaints

We are pleased to report that we had no complaints about our services, however we do have a clear and easy to use complaints procedure as we recognise that people may be dissatisfied at some point. Complaints and supporter feedback are important, and we welcome them as a source of information on how our work impacts on others. www.encephalitis.info/complaints

Responsibilities of the Trustees

The Trustees (who are also the Directors of Encephalitis Support Group for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

Encephalitis Support Group

(Operating as the Encephalitis Society) Trustees’ Annual Report for the year ended 31 March 2023

Company law requires the Trustees to prepare financial statements 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:

select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgments 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.
prepare the financial statements on a 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 which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees 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.

This report has been prepared in accordance with the special provisions of Part 156 of the Companies Act 2006 relating to small companies and the Statement of Recommended Practice – Accounting and Reporting by Charities.

Approved by the Board of Directors and Trustees on 14 December 2023 and signed on its behalf by:

…………………..………………………… (Chair – Gagun Gahir)

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

HPH

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

ENCEPHALITIS SUPPORT GROUP

OPINION

We have audited the financial statements of Encephalitis Support Group for the year ended 31 March 2023, which comprise the Statement of Financial Activities and Income and Expenditure Account, the Balance Sheet, the Cash Flow Statement and the related notes, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023 and of its incoming resources and application of resources for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

BASIS OF OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the trustees’/director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

HPH

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

ENCEPHALITIS SUPPORT GROUP

OTHER INFORMATION

The trustees/directors are responsible for the other information contained within the annual report. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Trustees' report has been prepared in accordance with applicable legal requirements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the trustees’ report.

RESPONSIBILITIES OF DIRECTORS

As explained more fully in the Trustees' responsibilities statement on page 19, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

HPH

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

ENCEPHALITIS SUPPORT GROUP

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s ability to operate or to avoid a material penalty. The laws and regulations we considered in this context were Health and Safety legislation, Employment legislation, Charity Commission regulations and General Data Protection Regulation (GDPR).
Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.
We also considered the opportunities and incentives that may exist within the charitable company for fraud.
We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be the override of controls by management and income recognition.

In response to the risk of irregularities and non-compliance with laws and regulations and risk of fraud, we designed procedures which included but were not limited to: sample testing on the posting of journals, timing of recognition of commercial income, review of trustee’s minutes and any correspondence with regulators.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations. These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion, or the provision of intentional misrepresentations. We are not responsible for preventing fraud and cannot be expected to detect all fraud.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

HPH

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

ENCEPHALITIS SUPPORT GROUP

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.

USE OF OUR REPORT

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

.....................................

Adrian Rodaway (Senior Statutory Auditor)

For and on behalf of HPH, Statutory Auditor

54 Bootham York YO30 7XZ

14 December 2023

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Note Income and endowments from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investments 5 Expenditure on: 6 Raising funds Charitable activities Net (losses)/gains on investments Transfers between funds 16, 17 Reconciliation of funds: Total funds brought forward Total funds carried forward Net movement in funds Net (expenditure)/income Total Total Net income/(expenditure) and net movement in funds before gains on investments	General Designated Fund Funds £ £ 224,984 64,650 98,320 11,950 244,381 64,111 26,098 - 593,783 140,711 191,081 - 396,687 188,157 587,768 188,157 6,015 (47,446) (97,084) - (91,069) (47,446) (373,556) 373,556 (464,625) 326,110 576,715 632,309 112,090 £ 958,419 £ Unrestricted	Restricted Funds £ 504 218,689 500 - 219,693 - 294,471 294,471 (74,778) - (74,778) - (74,778) 308,911 234,133 £	Year ended Year ended 31 March 31 March 2023 2022 £ £ 290,138 343,138 328,959 321,496 308,992 275,376 26,098 17,242 954,187 957,252 191,081 206,292 879,315 674,012 1,070,396 880,304 (116,209) 76,948 (97,084) 9,943 (213,293) 86,891 - - (213,293) 86,891 1,517,935 1,431,044 1,304,642 £ 1,517,935 £

The notes on pages 29 to 45 form part of these financial statements.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

(Registration number: 04189027)

BALANCE SHEET AS AT 31 MARCH 2023

Note Fixed assets: Tangible assets 13 Investments 12 Current assets: Stocks Debtors 14 Cash at bank and in hand Liabilities: CREDITORS: amounts falling due within one year 15 Total net assets The funds of the charity: Unrestricted funds 16 Undesignated Designated Restricted Funds 17 Total charity funds Net current assets	£ £ £ £ 10,681 10,708 1,010,668 1,063,305 1,021,349 1,074,013 15,552 16,846 56,378 70,673 275,267 478,244 347,197 565,763 63,904 121,841 283,293 443,922 1,304,642 £ £ 1,517,935 112,090 576,715 958,419 632,309 1,070,509 1,209,024 234,133 308,911 1,304,642 £ £ 1,517,935 2023 2022	£ £ £ £ 10,681 10,708 1,010,668 1,063,305 1,021,349 1,074,013 15,552 16,846 56,378 70,673 275,267 478,244 347,197 565,763 63,904 121,841 283,293 443,922 1,304,642 £ £ 1,517,935 112,090 576,715 958,419 632,309 1,070,509 1,209,024 234,133 308,911 1,304,642 £ £ 1,517,935 2023 2022
		1,074,013 443,922
		£ 1,517,935
		1,209,024 308,911
		£ 1,517,935

The accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to small companies and the Charities SORP (FRS 102).

Approved by the Board of Directors and Trustees on 14 December 2023 and signed on its behalf by:

G Gahir J Mayhew Director and Trustee Director and Trustee

The notes on pages 29 to 45 form part of these financial statements.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2023

Note
Cash flows from operating activities:
Net cash (used in)/provided by operating activities
21
Cash flows from investing activities:
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Purchase of investments
Sales of investments
Net cash (used in)/provided by investing activities
Cash and cash equivalents at the beginning of the
reporting period
Cash and cash equivalents at the end of the reporting
period
Change in cash and cash equivalents in the reporting
period

2023
2022
£
£
(177,771)
65,660
26,098
17,242
-
350
(6,857)
(4,408)
(625,718)
(648,248)
581,271
647,449
(25,206)
12,385
(202,977)
78,045
478,244
400,199
275,267
478,244

The notes on pages 29 to 45 form part of these financial statements

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP (Operating as the Encephalitis Society)

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

1. ACCOUNTING POLICIES

Legal entity

Encephalitis Support Group is a company limited by guarantee (04189027). It is registered in England and Wales with the Charity Commission (1087843) and in Scotland with the Scottish Charity Regulator (SC048210). The address of the registered office and principal place of business is 32 Castlegate, Malton, North Yorkshire, YO17 7DT.

Basis of preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.

The Charitable Company constitutes a public benefit entity as defined by FRS 102.

Going Concern

The Trustees have prepared financial projections, taking into consideration the current economic climate and its potential impact on the sources of income and planned expenditure. They have a reasonable expectation that adequate financial resources are available to enable the charity to continue in operational existence for the foreseeable future, and have adequate contingency plans in the event that income streams are reduced. Consequently the financial statements have been prepared on the basis that the charity is a going concern.

Income recognition

Incoming resources represents income received in the form of grants, donations, and fundraising.

Voluntary income is received by way of donations, legacies and gifts. With the exception of legacies these are accounted for in the Statement of Financial Activities at the time of receipt.

Legacies are included in the Statement of Financial Activities where probate was granted prior to the Balance Sheet date and where receipt was in the year or took place shortly after the year end. Other legacies notified are not accrued when there are uncertainties of the value and timing of the receipt.

The value of services provided by volunteers has not been included.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Expenditure and Irrecoverable VAT

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

Support costs include central functions such as general management, information technology and human resources and have been allocated to activity cost categories (Awareness, Research, Member Support Information, Fundraising and Governance) on a basis consistent with the use of resources and size of department. Support costs do not, in themselves, constitute an activity, instead they enable output creating activities to be undertaken.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP (Operating as the Encephalitis Society)

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

1. ACCOUNTING POLICIES (continued)

Pension costs

The company operates a defined contribution pension scheme. Contributions payable for the year are charged to the profit and loss account.

Fixed Assets

Depreciation is provided at the following annual rates in order to write off the cost of each asset over its estimated useful life:-

Office equipment and furniture 25% straight line basis Leasehold property improvement 20% straight line basis

All capital expenditure in excess of £2,000 is capitalised as tangible fixed assets and all expenditure is transferred from restricted funds to the unrestricted general fund including depreciation.

Stock

Stock is valued at the lower of cost or market value.

Fund accounting

Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the Charity without further specified purpose and are available as general funds.

Unrestricted funds are identified as £1,070,509 on the balance sheet. The Trustees follow the New Philanthropy Capital recommended policy for unrestricted funds which does not include designated funds for specific purposes, other than contingency. Therefore our current unrestricted funds are £112,090.

Designated funds

Designated funds are unrestricted funds earmarked by the Board of Trustees for specific purposes.

Restricted funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

Investments

Investments are valued at market value at the year end. All movements in value from investment changes or revaluation are recognised in the Statement of Financial Activities.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES (continued)

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit of similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Operating leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

2.

DONATIONS AND LEGACIES Gift Aid Legacies and bequests Gift in Kind Gift and donations Corporate income (donations)	2023 £ 150,346 43,907 5,000 12,161 78,724 £ 290,138	2022 £ 169,359 54,372 8,250 15,987 95,170
		£ 343,138

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP (Operating as the Encephalitis Society)

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

ARITABLE ACTIVITIES Grants received The National Lottery The Sylvia and Colin Shepherd Charitable Trust The Sir Jules Thorn Charitable Trust Ryedale District Council The Michael & Anna Wix Charitable Trust Persimmon Charitable Foundation The de Laszlo Foundation The Worshipful Company of Insurers Charitable Trust Four Acre Trust The Sir James Roll Charitable Trust The Kirkby Foundation Marguerite Foundation The Nikki Waterhouse Trust The Norman Collinson Charitable Trust Guarantors of Brain The Marsh Christian Trust The D'Oyly Carte Charitable Trust The Garfield Weston Foundation The Misses Barrie Charitable Trust The Shears Foundation Ardwick Trust for children and young people The Jack Brunton Charitable Trust Friendly Hand The Fellowship of Postgraduate Medicine The Hospital Saturday Fund The Liz & Terry Bramall Foundation The Hugh Fraser Foundation UCB King Baudouin Foundation Sovereign Healthcare The Leonard Curtis Foundation The Umbrella Tree Arnold Clark Spectris Foundation Global Make Some Noise Trustees of Col R N Crossley 2004 Settlement Mr & Mrs A N Joy Charitable Trust Squire Patton Boggs Charitable Trust Health Foundation Boshier Hinton Masonic Charitable Foundation Sophie Cameron Trust Schuh Trust Mollie Croysdale Charitable Trust PF Charitable Trust The Earl Fitzwilliam Charitable Trust Awards for All Better Cumminity Business Network The February Foundation The Frank Litchfield General Charitable Trust Hays Travel Foundation Malton Town Council Wilfred Jackson Will Trust Doris Field Charitable Trust Camalodunum Lodge Carried forward Services provided/contributions - meetings	2023 £ 59,595 - 500 - - 200 - 15,000 - 22,021 - 13,000 60,000 - - 3,000 550 3,500 15,000 750 5,000 100 - - - - - - - - - 5,000 1,000 5,001 39,944 2,000 5,000 500 5,000 2,000 20,000 823 5,000 500 6,000 2,500 5,950 3,000 3,000 1,500 3,000 225 1,000 1,000 1,250 318,409	2022 £ 55,524 37,500 500 1,250 965 200 5,000 16,500 5,000 17,500 1,000 16,440 60,000 2,450 1,000 3,000 450 4,000 15,000 2,000 5,000 200 2,000 6,600 6,000 2,000 10,000 5,000 36,392 2,500 525 - - - - - - - - - - - - - - - - - - - - - - - -
		321,496

3. CHARITABLE ACTIVITIES

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP (Operating as the Encephalitis Society)

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

3. CHARITABLE ACTIVITIES (continued) Grants received (continued) Brought forward St James's Place Charitable Foundation B-C H 1971 Charitable Trust Flitton Trust Alpkit Foundation North Yorkshire County Council The Jack Brunton Charitable Trust 4. OTHER TRADING ACTIVITIES Fundraising Merchandise Training room hire 5. INVESTMENTS Bank interest Investment income 6. ANALYSIS OF TOTAL EXPENDITURE Raising funds Fundraising Staff Costs Bank charges & finance fees Merchandise (adjusted for stock) Investment fees Charitable activities Members activities Research Publicity/Awareness Publications and printing Postage and office supplies Telephone/internet Information technology Affiliation fees Rent, rates & other premises costs Repairs and renewals Sundry expenses Staff Costs Training costs Outsourced services Recruitment Depreciation Profit of disposal of fixed assets Trustees expenses Accountancy, audit & legal fees Bank charges & finance fees Staff travel, accommodation & subsistence Volunteer travel, accommodation & subsistence Corporate income (services)	2023 £ 318,409 5,000 1,000 250 300 1,000 3,000 £ 328,959 182,321 6,708 119,963 - £ 308,992 1,827 24,271 £ 26,098 13,032 160,994 7,984 4,091 4,980 £ 191,081 47,195 85,829 75,500 20,580 14,481 3,097 39,977 8,916 32,484 11,168 531 407,588 10,011 41,664 3,686 43,139 12,384 6,883 - 2,913 9,710 1,579 £ 879,315	2022 £ 321,496 - - - - - -
		£ 321,496
		195,045 7,210 72,981 140
		£ 275,376
		68 17,174
		£ 17,242
		42,110 145,344 8,194 5,083 5,561
		£ 206,292
		85,858 26,480 57,785 27,200 12,232 3,056 34,401 6,769 30,630 8,835 420 300,140 5,955 12,648 5,069 30,730 4,668 6,369 (350) 6,463 7,710 944
		£ 674,012

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP (Operating as the Encephalitis Society)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

7. SUPPORT COSTS

*Support Costs are the definition used by the Charity Commission and do not refer to the Encephalitis Society's Member support activities. See note on page 27.

Fundraising Merchandise Investment fees Members Activities Publicity/Awareness Publications & Printing Postage & Office Supplies Telephone & Internet Information Technology Affiliation fees Rent and other premises cost Repairs & Renewals Sundry Expenses Staff Costs Training costs Staff Travel/Accom Vol - Travel/Accom Outsourced services Recruitment Depreciation & profit on sale of assets Legal & accountancy Research Total Support cost Allocation Total costs* Governance including travel & training Bank charges & investment fees	Member Support & Support Awareness Research Information Fundraising Governance Costs Total £ £ £ £ £ £ £ - - - 13,032 - - 13,032 - - - 4,091 - - 4,091 - - - - 4,980 - 4,980 750 442 40,179 5,823 - - 47,194 64,238 289 322 10,582 14 55 75,500 9,336 1,372 8,429 936 373 134 20,580 4,868 579 2,807 4,227 409 1,591 14,481 619 155 929 619 155 619 3,096 10,193 1,558 12,393 7,068 2,533 6,232 39,977 596 1,874 2,007 3,095 1,022 322 8,916 6,497 1,624 9,745 6,497 1,624 6,497 32,484 2,010 458 4,214 2,207 456 1,823 11,168 96 24 174 117 24 96 531 108,603 9,788 244,425 154,828 9,788 41,150 568,582 1,081 250 4,129 3,131 419 1,001 10,011 6,055 16,993 5,834 11,424 598 760 41,664 719 1,418 1,160 208 181 - 3,686 - - - 8,374 - 34,766 43,140 - 248 984 5,760 255 5,137 12,384 1,377 343 2,065 1,377 344 1,377 6,883 - - - - 2,913 - 2,913 197 49 399 322 8,546 197 9,710 - - - 7,985 1,579 - 9,564 - 85,829 - - - - 85,829
	217,235 123,293 340,195 251,703 36,213 101,757 1,070,396
	25,439 15,264 30,527 20,351 10,176 (101,757) -
	£ 242,674 £ 138,557 £ 370,722 £ 272,054 £ 46,389 £ - £ 1,070,396

		2023	2022
T INCOMING RESOURCES FOR THE YEAR		£	£
The net incoming resources are stated after	charging:
Depreciation		6,884	6,369
Auditor's remuneration	- audit services	4,195	3,700
	- other financial services	2,970	2,910

8. NET INCOMING RESOURCES FOR THE YEAR

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

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

9. REMUNERATION AND EXPENSES OF TRUSTEES

None of the Trustees received any remuneration or benefits by virtue of being a Trustee of the Charity. Travel and subsistence expenses were reimbursed to, and accommodation paid for on behalf of 7 Trustees (2022: 7), totalling £2,913 (2022: £2,824).

10. STAFF COSTS AND NUMBERS

STAFF COSTS AND NUMBERS
Wages and salaries Social security costs Pension costs Employees earning £60,000 or more per annum £60,000 - £69,999 The average monthly head count was 16 staff (2022: 11).	2023 2022 £ £ 496,143 389,251 44,421 33,301 28,018 22,975
	£ 568,582 £ 445,527
	1 1

The key leadership personnel of the Charity comprise the Trustees and Leadership Team. The total employee benefits of the key leadership personnel of the Charity were £207,513 (2022: £140,042)

11. TAXATION

The company is accepted as a charity for tax purposes and is exempt from tax on its income or gains to the extent that they are applied for charitable purposes.

12. INVESTMENTS

Market value at 1 April 2022 Additions Disposals Net unrealised investment gain Market value at 31 March 2023 The historical cost of the above investments amounts to: Listed investments: Within the UK Outside the UK	2023 2022 £ £ 1,063,305 1,052,563 625,718 648,248 (581,271) (647,449) (97,084) 9,943
	£ 1,010,668 £ 1,063,305
	£ 1,052,966 £ 1,025,945
	753,670 712,219 256,998 351,086
	£ 1,010,668 £ 1,063,305

The Trustees consider that there were no material individual holdings in the year which require disclosure.

£300,000 of investments relates to restricted funds (2022: £300,000).

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

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

TANGIBLE FIXED ASSETS All of the tangible fixed assets relate to unrestricted funds. At 1 April 2022 At 31 March 2023 At 31 March 2023 At 31 March 2022 At 31 March 2023 Net book value Charge for year Depreciation Cost or valuation At 1 April 2022 Additions in year	Leasehold Plant and improvements machinery to building etc. Total £ £ £ 50,667 45,417 96,084 - 6,857 6,857
	50,667 52,274 102,941
	47,061 38,315 85,376 1,802 5,082 6,884
	48,863 43,397 92,260
	£ 1,804 £ 8,877 £ 10,681
	£ 3,606 £ 7,102 £ 10,708

13. TANGIBLE FIXED ASSETS

14. DEBTORS Other debtors

14. Other debtors 15. CREDITORS: amounts falling due within one year Trade creditors Accruals and deferred income Taxation and social security Other creditors All debtors relate to unrestricted funds. DEBTORS	2023 2022 £ £ 56,378 70,673
	£ 56,378 £ 70,673
	2023 2022 £ £ 33,755 36,025 13,479 72,973 12,140 10,074 4,530 2,769
	£ 63,904 £ 121,841

All creditors relate to unrestricted funds.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

15. CREDITORS: amounts falling due within one year (continued)


EDITORS: amounts falling due hin one year (continued) Released in the year Deferred in the year Deferred income carried forward Deferred income: movement in year Deferred income brought forward	2023 2022 £ £ 62,932 66,269 (62,932) (66,269) 2,051 62,932
	£ 2,051 £ 62,932

Deferred income represents monies received in advance for various events to be held in financial year 2023/24 (2022: £62,932 for various events to be held in 2022/23).

16. UNRESTRICTED FUNDS

Undesignated Designated Building Liabilities Fund Contingency Reserve Encephalitis Conference International Development and Research World Encephalitis Day (WED) World Encephalitis Day Alliance (WEDA) Young People's Project Capital/Building Fund WHO DJ Awareness & Fundraising Opportunties fund Sophie Cameron Trust Patient Events Brainwalk Webinars Undesignated Designated Building Liabilities Fund Contingency Reserve Encephalitis Conference International Development and Research Pfizer World Encephalitis Day (WED) World Encephalitis Day Alliance (WEDA) Young People's Project Capital/Building Fund WHO	1 April Incoming Outgoing Gains on 31 March 2022 Resources Resources investments Transfers 2023 £ £ £ £ £ £ 576,715 593,783 (587,768) (97,084) (373,556) 112,090 46,635 - (10,433) - 13,798 50,000 337,745 - - - 254,758 592,503 29,543 22,165 (34,096) - - 17,612 9,981 - (9,981) - - - 2,597 41,166 (46,390) - 5,000 2,373 4,530 - - - - 4,530 1,278 2,500 (1,278) - - 2,500 100,000 - - - 50,000 150,000 100,000 1,250 (15,116) - - 86,134 - 50,000 (50,000) - - - - - - - 50,000 50,000 - 824 (824) - - - - 5,806 (3,039) - - 2,767 - 12,000 (12,000) - - - - 5,000 (5,000) - - -
	632,309 140,711 (188,157) - 373,556 958,419 £ 1,209,024 £ 734,494 (£ 775,925) £ (97,084) £ - £ 1,070,509
	1 April Incoming Outgoing Gains on 31 March 2021 Resources Resources investments Transfers 2022 £ £ £ £ £ £ 766,828 614,157 (502,213) 9,943 (312,000) 576,715 58,485 - (11,850) - - 46,635 230,745 - - - 107,000 337,745 23,548 25,317 (19,322) - - 29,543 - 47,000 (37,019) - - 9,981 - 10,000 (10,000) - - - - 21,999 (24,402) - 5,000 2,597 4,530 - - - - 4,530 24,919 1,250 (24,891) - - 1,278 - - - - 100,000 100,000 - - - - 100,000 100,000
	342,227 105,566 (127,484) - 312,000 632,309 £ 1,109,055 £ 719,723 (£ 629,697) £ 9,943 £ - £ 1,209,024

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

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

16. UNRESTRICTED FUNDS (continued)

Building Liabilities Fund

Designated funds raised to establish and maintain the Encephalitis Society building/offices including rent and rates.

Contingency Reserve

Designated fund to reflect the Trustee's reserves policy of twelve months unrestricted expenditure. This policy equates to £587,768 for 2022/23 and so the fund is currently £4,735 above target.

Encephalitis Conference

Funding towards our annual Encephalitis Conference.

International Development and Research

Funding towards our international work.

World Encephalitis Day

Funding towards our flagship awareness campaign revolving around World Encephalitis Day.

World Encephalitis Day Alliance (WEDA)

Designated fund towards WEDA activities (in person and/or virtually) which are held, usually around World Encephalitis Day, in collaboration with the other Alliance members (North America organisations).

Young People's Project

Designated fund toward projects aimed at young people.

Capital/Building Fund

A designated fund for the future office building purchase.

WHO

Funding towards our work with WHO following global imapct report.

DJ Awareness & Fundraising

A designated fund to support our fundraising and awareness activities.

Opportunties fund

This fund was created in case of an opportunity that would help us to further our strategic goals but was not budgeted in the current financial year. This fund allows us some flexibility to react to our environment.

Sophie Cameron Trust

A designated fund to improve the knowledge on encephalitis lethargica.

Patient Events

A designated fund to support the running of patients events such as My Brain My Medicine; My Brain My Story.

Brainwalk

A designated fund to maintain and update Brainwalk- a fundraising and awareness platform.

Webinars

A designated fund aimed to support the development and running of our webinar series aimed at lay people and professionals.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP (Operating as the Encephalitis Society)

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

17. RESTRICTED FUNDS

Alpkit Foundation Awards for All The Misses Barrie Charitable Trust B-C H 1971 Charitable Trust Better Cumminity Business Network Boshier Hinton Camalodunum Lodge The de Laszlo Foundation Doris Field Charitable Trust The D'Oyly Carte Charitable Trust The Earl Fitzwilliam Charitable Trust The February Foundation Flitton Trust Four Acre Trust The Frank Litchfield General Charitable Trust The Garfield Weston Foundation Global Make Some Noise Guarantors of Brain Hays Travel Foundation The Hugh Fraser Foundation The Jack Brunton Charitable Trust Mr & Mrs A N Joy Charitable Trust The Kirkby Foundation 2021/22 The Kirkby Foundation 2022/23 The Leonard Curtis Foundation Live Foundation Liverpool Fellowship Malton Town Council Malton, Norton & District Lions Marguerite Foundation 2 Masonic Charitable Foundation Mollie Croysdale Charitable Trust North Yorkshire County Council Persimmon Charitable Foundation PF Charitable Trust PhD Fellowship The Rank Foundation The Research Fund Schuh Trust Seed Funding The Shears Foundation Sovereign Healthcare St James's Place Charitable Foundation UCB King Baudouin Foundation Wilfred Jackson Will Trust	1 April Incoming Outgoing 31 March 2022 Resources Resources Transfers 2023 £ £ £ £ £ - 300 - - 300 - 5,950 (4,920) - 1,030 - 750 - - 750 - 1,000 (1,000) - - - 3,000 - - 3,000 - 2,000 (1,680) - 320 - 1,250 (1,250) - - 1,000 15,000 (5,999) - 10,001 - 1,000 (1,000) - - - 3,500 - - 3,500 - 2,500 (2,500) - - - 3,000 (3,000) - - - 250 (250) - - - 2,021 - - 2,021 - 1,500 (1,500) - - 793 15,000 (12,824) - 2,969 - 29,943 (29,943) - - - 3,000 (3,000) - - - 3,000 - - 3,000 5,000 - (5,000) - - - 3,000 - - 3,000 - 5,000 (3,402) - 1,598 12,743 - (12,743) - - - 13,000 (9,101) - 3,899 525 - - - 525 302 - (302) - - 3,750 - (3,750) - - - 225 (225) - - 250 - - - 250 - 60,000 (60,000) - - 2,181 20,000 (19,863) - 2,318 - 500 (500) - - - 1,000 - - 1,000 5,000 - (5,000) - - - 6,000 (6,000) - - 6,500 - - - 6,500 15,521 - (15,521) - - 221,000 1,004 (38,189) - 183,815 - 5,000 (5,000) - - 11 - (11) - - - 5,000 (5,000) - - 2,500 - (2,376) - 124 - 5,000 (787) - 4,213 31,835 - (31,835) - - - 1,000 (1,000) - -
	£ 308,911 £ 219,693 (£ 294,471) £ - £ 234,133

Alpkit Foundation
Awards for All
The Misses Barrie Charitable Trust
B-C H 1971 Charitable Trust
Better Cumminity Business Network
Boshier Hinton
Camalodunum Lodge
The de Laszlo Foundation
Doris Field Charitable Trust
The D'Oyly Carte Charitable Trust
The Earl Fitzwilliam Charitable Trust
The February Foundation
Flitton Trust
Four Acre Trust
The Frank Litchfield General Charitable Trust
The Garfield Weston Foundation
Global Make Some Noise
Guarantors of Brain
Hays Travel Foundation
The Hugh Fraser Foundation
The Jack Brunton Charitable Trust
Mr & Mrs A N Joy Charitable Trust
The Kirkby Foundation 2021/22
The Kirkby Foundation 2022/23
The Leonard Curtis Foundation
Live Foundation
Liverpool Fellowship
Malton Town Council
Malton, Norton & District Lions
Marguerite Foundation 2
Masonic Charitable Foundation
Mollie Croysdale Charitable Trust
North Yorkshire County Council
Persimmon Charitable Foundation
PF Charitable Trust
PhD Fellowship
The Rank Foundation
The Research Fund
Schuh Trust
Seed Funding
The Shears Foundation
Sovereign Healthcare
St James's Place Charitable Foundation
UCB King Baudouin Foundation
Wilfred Jackson Will Trust

1 April
Incoming
Outgoing
31 March
2022
Resources
Resources
Transfers
2023
£
£
£
£
£
-
300
-
-
300
-
5,950
(4,920)
-
1,030
-
750
-
-
750
-
1,000
(1,000)
-
-
-
3,000
-
-
3,000
-
2,000
(1,680)
-
320
-
1,250
(1,250)
-
-
1,000
15,000
(5,999)
-
10,001
-
1,000
(1,000)
-
-
-
3,500
-
-
3,500
-
2,500
(2,500)
-
-
-
3,000
(3,000)
-
-
-
250
(250)
-
-
-
2,021
-
-
2,021
-
1,500
(1,500)
-
-
793
15,000
(12,824)
-
2,969
-
29,943
(29,943)
-
-
-
3,000
(3,000)
-
-
-
3,000
-
-
3,000
5,000
-
(5,000)
-
-
-
3,000
-
-
3,000
-
5,000
(3,402)
-
1,598
12,743
-
(12,743)
-
-
-
13,000
(9,101)
-
3,899
525
-
-
-
525
302
-
(302)
-
-
3,750
-
(3,750)
-
-
-
225
(225)
-
-
250
-
-
-
250
-
60,000
(60,000)
-
-
2,181
20,000
(19,863)
-
2,318
-
500
(500)
-
-
-
1,000
-
-
1,000
5,000
-
(5,000)
-
-
-
6,000
(6,000)
-
-
6,500
-
-
-
6,500
15,521
-
(15,521)
-
-
221,000
1,004
(38,189)
-
183,815
-
5,000
(5,000)
-
-
11
-
(11)
-
-
-
5,000
(5,000)
-
-
2,500
-
(2,376)
-
124
-
5,000
(787)
-
4,213
31,835
-
(31,835)
-
-
-
1,000
(1,000)
-
-

£ 308,911
£ 219,693
(£ 294,471)
£ -
£ 234,133

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

(Operating as the Encephalitis Society)

ENCEPHALITIS SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

17. RESTRICTED FUNDS (continued)

STRICTED FUNDS (continued)
Awards for All The Astor Foundation The de Laszlo Foundation The D'Oyly Carte Charitable Trust The Fellowship of Postgraduate Medicine Friendly Hand The Garfield Weston Foundation Guarantors of Brain The Hospital Saturday Fund The Hugh Fraser Foundation The Jack Brunton Charitable Trust The James Ellis Charitable Trust The Kirkby Foundation 2021 The Leonard Curtis Foundation Live Foundation Liverpool Fellowship Malton, Norton & District Lions Marguerite Foundation 2 Masonic Charitable Foundation The Misses Barrie Charitable Trust The National Lottery The National Lottery special 25th Anniversary Fund The Nikki Waterhouse Trust The Norman Collinson Charitable Trust Persimmon Charitable Foundation PhD Fellowship The Rank Foundation The Research Fund Ryedale District Council Seed Funding The Shears Foundation The Sir Jules Thorn Charitable Trust Sovereign Healthcare The Sylvia & Colin Shepherd Charitable Trust UCB King Baudouin Foundation The Worshipful Company of Insurers Charitable Trust	1 April Incoming Outgoing 31 March 2021 Resources Resources Transfers 2022 £ £ £ £ £ 5,490 - (5,490) - - 1,000 - (1,000) - - 5,000 16,500 (20,500) - 1,000 - 4,000 (4,000) - - - 6,000 (6,000) - - - 6,600 (6,600) - - - 15,000 (14,207) - 793 - 3,000 (3,000) - - - 2,000 (2,000) - - - 5,000 - - 5,000 - 2,000 (2,000) - - 3,000 - (3,000) - - - 16,440 (3,697) - 12,743 - 525 - - 525 1,916 - (1,614) - 302 7,500 - (3,750) - 3,750 250 - - - 250 - 60,000 (60,000) - - 20,000 - (17,819) - 2,181 - 2,000 (2,000) - - 25,988 37,500 (63,488) - - 1,000 - (1,000) - - - 2,450 (2,450) - - - 1,000 (1,000) - - - 5,000 - - 5,000 6,500 - - - 6,500 22,500 - (6,979) - 15,521 221,834 907 (1,741) - 221,000 - 965 (965) - - 11 - - - 11 - 5,000 (5,000) - - - 1,250 (1,250) - - - 2,500 - - 2,500 - 500 (500) - - - 36,392 (4,557) - 31,835 - 5,000 (5,000) - -
	£ 321,989 £ 237,529 (£ 250,607) £ - £ 308,911

STRICTED FUNDS (continued)

Awards for All
The Astor Foundation
The de Laszlo Foundation
The D'Oyly Carte Charitable Trust
The Fellowship of Postgraduate Medicine
Friendly Hand
The Garfield Weston Foundation
Guarantors of Brain
The Hospital Saturday Fund
The Hugh Fraser Foundation
The Jack Brunton Charitable Trust
The James Ellis Charitable Trust
The Kirkby Foundation 2021
The Leonard Curtis Foundation
Live Foundation
Liverpool Fellowship
Malton, Norton & District Lions
Marguerite Foundation 2
Masonic Charitable Foundation
The Misses Barrie Charitable Trust
The National Lottery
The National Lottery special 25th Anniversary Fund
The Nikki Waterhouse Trust
The Norman Collinson Charitable Trust
Persimmon Charitable Foundation
PhD Fellowship
The Rank Foundation
The Research Fund
Ryedale District Council
Seed Funding
The Shears Foundation
The Sir Jules Thorn Charitable Trust
Sovereign Healthcare
The Sylvia & Colin Shepherd Charitable Trust
UCB King Baudouin Foundation
The Worshipful Company of Insurers Charitable Trust

1 April
Incoming
Outgoing
31 March
2021
Resources
Resources
Transfers
2022
£
£
£
£
£
5,490
-
(5,490)
-
-
1,000
-
(1,000)
-
-
5,000
16,500
(20,500)
-
1,000
-
4,000
(4,000)
-
-
-
6,000
(6,000)
-
-
-
6,600
(6,600)
-
-
-
15,000
(14,207)
-
793
-
3,000
(3,000)
-
-
-
2,000
(2,000)
-
-
-
5,000
-
-
5,000
-
2,000
(2,000)
-
-
3,000
-
(3,000)
-
-
-
16,440
(3,697)
-
12,743
-
525
-
-
525
1,916
-
(1,614)
-
302
7,500
-
(3,750)
-
3,750
250
-
-
-
250
-
60,000
(60,000)
-
-
20,000
-
(17,819)
-
2,181
-
2,000
(2,000)
-
-
25,988
37,500
(63,488)
-
-
1,000
-
(1,000)
-
-
-
2,450
(2,450)
-
-
-
1,000
(1,000)
-
-
-
5,000
-
-
5,000
6,500
-
-
-
6,500
22,500
-
(6,979)
-
15,521
221,834
907
(1,741)
-
221,000
-
965
(965)
-
-
11
-
-
-
11
-
5,000
(5,000)
-
-
-
1,250
(1,250)
-
-
-
2,500
-
-
2,500
-
500
(500)
-
-
-
36,392
(4,557)
-
31,835
-
5,000
(5,000)
-
-

£ 321,989
£ 237,529
(£ 250,607)
£ -
£ 308,911

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP (Operating as the Encephalitis Society)

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

17. RESTRICTED FUNDS (continued)

Alpkit Foundation

£300 as a contribution towards the costs of our Family Weekend in 2023 for children and families.

National Lottery Awards for All

Funding for translations of our Youtube animations in different languages.

The Misses Barrie Charitable Trust

Core - support services.

B-C H 1971 Charitable Trust

£1,000 as a contribution towards our support services for people in Devon and Cornwall.

Better Cumminity Business Network

£3,000 which was used to refurbish our Encephalitis Information Ambulance to make it road worthy so it may be used for awareness purposes.

Boshier Hinton

£2,000 to cover the costs of the production of Encephalitis in Children. A Guide which is a resource for families of children affected by encephalitis.

Camalodunum Lodge

£1,250 as a contribution towards the costs of our store room refurbishment.

The de Laszlo Foundation

Funding towards our grant programme and our vital support services

Doris Field Charitable Trust

£1,000 as a contribution towards our support services for people in Oxfordshire.

The D'Oyly Carte Charitable Trust

Retreat 2023.

The Earl Fitzwilliam Charitable Trust

£2,500 as a contribution towards people in Yorkshire.

The February Foundation

£3,000 as a contribution towards the costs of running our support line.

Flitton Trust

£250 as a contribution towards our core services.

Four Acre Trust

£20,000 restricted grant received as part of the Four Acre Trust match funding scheme, with a further £2,021 received as a donation.

The Frank Litchfield General Charitable Trust

£1,500 as a contribution towards our support services for children and young people.

The Garfield Weston Foundation

Funding towards Support and Connection Programme.

Global Make Some Noise

£39,943 total donation, £29,943 of which was used for our support and connection services and our My Brain My Story event. A further restricted grant of £10,000 was received once these projects were complete.

Guarantors of Brain

Funding contributing to the cost of the Encephalitis conference.

Hays Travel Foundation

£3,000 as a contribution towards the costs of our Family Weekend in 2023 for children and families.

The Hugh Fraser Foundation

Adult and childrens guides.

The Jack Brunton Charitable Trust

Kirkby Room Capital Appeal.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

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

17. RESTRICTED FUNDS (continued)

Mr & Mrs A N Joy Charitable Trust

£5,000 restricted donation towards our overall work.

The Kirkby Foundation 2021/22

Support database.

The Kirkby Foundation 2022/23

£13,000 grant towards the purchase of vital office equipment, and to undertake some capital work in the offices, including the store room refurbishment and some electrical work.

The Leonard Curtis Foundation

Funding towards our PhD

Live Foundation

For research seed funding.

Liverpool Fellowship

Funding of a PhD research fellowship.

Malton Town Council

£225 as a contribution towards the costs of our store room refurbishment.

Malton, Norton & District Lions

For the purchase of a brande gazebo.

Marguerite Foundation 2

Funding towards the UK volunteer programme.

Masonic Charitable Foundation

A grant to run for 3 years for helping young people.

Mollie Croysdale Charitable Trust

£500 towards our core support services.

North Yorkshire County Council

£1,000 to cover the costs of hosting our virtual gatherings for various people affected by encephalitis including parents, carers, those affected and the bereaved.

Persimmon Charitable Foundation

Funding towards children and families.

PF Charitable Trust

£6,000 as a contribution towards our overall core services.

PhD Fellowship

Funding for PhD research.

The Rank Foundation

Funding towards core costs for salary, training and organisational overheads associated with the post of Director of Services.

The Research Fund

To fund and facilitate research into encephalitis.

Schuh Trust

£5,000 to cover the costs of our annual global fundraising campaign, BrainWalk.

Seed Funding

Funding towards small research projects.

The Shears Foundation

Encephalitis Conference.

Sovereign Healthcare

Adults and childrens guides.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP (Operating as the Encephalitis Society)

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

17. RESTRICTED FUNDS (continued)

St James's Place Charitable Foundation

£5,000 as a contribution towards the costs of providing support services for children, young people and families.

UCB King Baudouin Foundation

Funding towards mental health and young people project.

Wilfred Jackson Will Trust

£1,000 as a contribution towards the costs of our store room refurbishment.

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2023 are represented by: Unrestricted Funds Designated funds Restricted Funds Fund balances at 31 March 2022 are represented by: Unrestricted Funds Designated funds Restricted Funds	Tangible Net Current Fixed Assets Investments Assets 2023 2022 £ £ £ £ £ - - 112,090 112,090 576,715 10,681 710,668 237,070 958,419 632,309 - 300,000 (65,867) 234,133 308,911
	£ 10,681 £ 1,010,668 £ 283,293 £ 1,304,642 £ 1,517,935
	Tangible Net Current Fixed Assets Investments Assets 2022 2021 £ £ £ £ £ - - 576,715 576,715 766,828 10,708 763,305 (141,704) 632,309 342,227 - 300,000 8,911 308,911 321,989
	£ 10,708 £ 1,063,305 £ 443,922 £ 1,517,935 £ 1,431,044

19. OPERATING LEASE COMMITMENTS

As at 31 March 2023 the charitable company had future minimum lease payments under non-cancellable operating leases as follows:

Operating leases which expire: Within one year Within one to two years Within two to five years	31 March 31 March 2023 2022 £ £ 21,347 20,687 1,347 177 2,414 353
	£ 25,108 £ 21,217

The amount of non-cancellable operating lease payments recognised as an expense during the reporting period was £21,528 (2022: £21,009).

20. RELATED PARTY TRANSACTIONS

There were no related party transactions in the year that require disclosing.

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

(Operating as the Encephalitis Society)

ENCEPHALITIS SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

21. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period Adjustments for: Depreciation charges Losses/(gains) on investments Dividends, interest and rents from investments Profit on the sale of fixed assets Decrease in stocks Decrease/(increase) in debtors (Decrease)/increase in creditors Net cash (used in)/provided by operating activities Cash at bank and in hand Total cash and cash equivalents Cash ALYSIS OF CASH AND CASH EQUIVALENTS ALYSIS OF CHANGES IN NET DEBT	At 01/04/2022 £ 478,244	31 March 2023 31 March 2022 £ £ (213,293) 86,891 6,884 6,369 97,084 (9,943) (26,098) (17,242) - (350) 1,294 192 14,295 (8,708) (57,937) 8,451
		£ (177,771) £ 65,660
		275,267 478,244
		275,267 478,244
		At Cash-flows 31/03/2023 £ £ (202,977) 275,267 (202,977)
	478,244	(202,977) 275,267

ANALYSIS OF CASH AND CASH EQUIVALENTS

ANALYSIS OF CHANGES IN NET DEBT

22. PENSION CONTRIBUTIONS

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. Contributions for the year totalled £28,018 (2022: £22,975). At the balance sheet date included in other creditors is £6 (2022: £2,764) of pension contributions to be paid over to the fund provider.

23. VOLUNTEERS

DocuSign Envelope ID: FCDC5AC1-1851-4CD9-BEC3-F1C83E991377

ENCEPHALITIS SUPPORT GROUP

(Operating as the Encephalitis Society)

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

24. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT

Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Total Expenditure on: Raising funds Charitable activities Total Net gains on investments Transfers between funds Reconciliation of funds: Total funds brought forward Total funds carried forward Net income/(expenditure) Net movement in funds Net income/expenditure and net movement in funds before gains on investments	Year ended General Designated Restricted 31 March Fund Funds Funds 2022 £ £ £ £ 292,231 50,000 907 343,138 76,516 8,358 236,622 321,496 228,168 47,208 - 275,376 17,242 - - 17,242 Unrestricted
	614,157 105,566 237,529 957,252
	206,292 - - 206,292 295,921 127,484 250,607 674,012
	502,213 127,484 250,607 880,304
	111,944 (21,918) (13,078) 76,948 9,943 - - 9,943
	121,887 (21,918) (13,078) 86,891 (312,000) 312,000 - -
	(190,113) 290,082 (13,078) 86,891 766,828 342,227 321,989 1,431,044
	576,715 £ 632,309 £ 308,911 £ 1,517,935 £

Encephalitis Support Group

ACCOUNTS

Year ended 31 March 2023

Encephalitis Support Group

CONTENTS

Encephalitis Support Group

TRUSTEES’ REPORT

REFERENCE AND ADMINISTRATIVE DETAILS

DIRECTORS AND TRUSTEES:

CHIEF EXECUTIVE OFFICER: Dr. Ava Easton

Encephalitis Support Group

OUR ADVISORS:

Auditors:

Solicitors:

HAGUE & DIXON

Bankers:

HSBC

Investments:

REDMAYNE-BENTLEY LLP

Encephalitis Support Group

CHAIR’S REPORT

Encephalitis Support Group

OUR PURPOSE AND ACTIVITIES

OUR VISION

OUR MISSION

OUR OBJECTIVES

OUR VALUES

Support

Awareness

Research

Encephalitis Support Group

ACHIEVEMENTS AND PERFORMANCE Key Figures in Numbers

Encephalitis Challenges

Future Plans

Objectives 2023 – 2026: The Five E’s.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Trustees

Encephalitis Support Group

Recruitment and Training of the Trustees

Pay policy for senior staff

Encephalitis Support Group

Related parties

Employees

Volunteers

Encephalitis Society Scientific Advisory Panel

VIPs/Ambassadors

Working with Corporates

Encephalitis Support Group

Environmental Policy

Diversity

Ethical issues

Funding Research that tests on animals

FINANCIAL REVIEW

Public Benefit Statement

Encephalitis Support Group

Investment Policy

Reserves Policy

Risk Management

Encephalitis Support Group

Safeguarding

Fundraising Standards

Working with Third Party Fundraisers

Complaints

Responsibilities of the Trustees

Encephalitis Support Group

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

ENCEPHALITIS SUPPORT GROUP

OPINION

BASIS OF OPINION

CONCLUSIONS RELATING TO GOING CONCERN

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

ENCEPHALITIS SUPPORT GROUP

OTHER INFORMATION

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

RESPONSIBILITIES OF DIRECTORS