2022-12-31-accounts - The British Pain Society

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			Page No.
Legal and administrative information
Report ofthe	Directors and Trustees		2-9
Independent	Examiner's report		10
Consolidated	Statement of Financial	Activities
Consolidated	and Charity Balance Sheets
Consolidated	and Charity Statements	ofCash Flows	13
Notes to the	Financial Statements		14-24

The following is a summa	ry ofreserve	s at 31~ Dec
Restricted funds:		f
Clulow legacy (including	interest)	116,734
Other grants etc		307,028
PLC Seminar		834
Designated funds:		f
ASM		145,952
SIGS		91,573
Map of Medicine		7,774
General funds:		f
invested in fixed assets		3,708
Free reserves		258,780
Total		932,383

				Unrestricted		Restricted	TOTAL	TOTAL
			Notes	Funds		Funds	2022	2021
				f		f	f	f
Income from:
Donations and legacies				137,920		53,960	191,880	181,613
Income from charitable	activities			40,309			40,309	104,909
Income from other trading		activities
Commercial trading operations				38,275			38,275	22,000
Investment income-interest		received		5,780			5,780	2,736
Total income				222,284		53,960	276,244	311,258
Expenditure on:
Raising Funds
Commercial trading operations				41,668			41,668	35,661
Charitable activities				228,763		4,280	233,043	262,250
Total Expenditure				270,431		4,280	274,711	297,911
Net income/(expenditure)		for the year		(48,147)		49,680	1,533	13,347
Gross transfers between	funds			(120)		120
Net movement in funds				(48,267)	'	49,800	1,533	13,347
Reconciliation offunds:
Total Funds at 1January	2022			556,054		374,796	930,850	917,503
Total Funds at31December 2022				507,787		424,596	932,383	930,850

AS AT31DE	CEMBE	R 2022
				Consolidated		Charity
			Note	2022	2021	2022	2021
				f	f	f	f
Fixed asset:s
Tangible assets			12	3,708	4,635	3,708	4,635
Investments			13			1	1
				3,708	4,635	3,709	4,636
Current assets
Debtors				4,366	27,610	20,613	24,784
Cash at bank	and in	hand		1,031,803	1,020,217	1,012,768	1,038,082
Total current	assets			1,036,169	1,047,827	1,033,381	1,062,866
Creditors: amounts		falling due
within one year			15	(107,494)	(121,612)	(103,339)	(138,677)
Net Current	assets			928,675	926,215	930,042	924,189
Net assets				932,383	930,850	933,751	928,825
Funds ofthe	charity		16
Restricted income funds				424,596	374,796	424,596	374,796
Unrestricted	income	funds:
Designated funds				245,299	243,118	245,299	243,118
General funds				262,488	312,936	263,856	310,911
				507,787	556,054	509,155	554,029
Total charity	funds			932,383	930,850	933,751	928,825

				Consolidated	Consolidated	Charity
			Note	2022	2021	2022	2021
				E	f	E	f
Net cash flow from operating			activities	5,806	34,644	(31,094)	23,881
Cash flow from investing		activities
Interest received				5,780	2,736	5,780	2,736
Net cash flow from investing		activities		5,780	2,736	5,780	2,736
Cash flows from financing	activities
Net increase/(decrease)		in cash and cash
equivalents				11,586	37,380	(25,314)	26,617
Cash and cash equivalents		at	13anuary 2022	1,020,217	982,837	1,038,082	1,011,465
Cash and cash equivalents		at	31December 2022	1,p31,8p3	1,020,217	1,012,768	1,038,082

A	summary	performance	ofthe	charity	excluding	the	results	of	its	wholly	owned	subsidiary is:
												2022	2021
												f	f
												237,969	291,883
												233,043	279,518
												4,926	12,365

				2022	2021
				f	f
Donations				743	15,759
Gift aid received				2	295
Grants				53,960	15,488
Subscriptions				137,175	150,071
				191,880	181,613
Income from charitable		activities
				2022	2021
				f	f
Meeting income				6,668	88,863
SIGS				20,682	10,203
Other income including		royalties		12,959	5,843
				40,309	104'909
Other trading activities		- BPSPain Business Ltd
				2022	2021
				f	f
Income generated	by BPS Pain Business		Ltd	38,275	22,000

				2022	2021
				f	f
Turnover				38,275	39„268
Cost ofsales and administration			costs	(41,668)	(38,286)
Operating		(loss) / profit		(3,393)	982
Corporation		tax
Profit				(3,393)	982
Donation	under gift aid to The		British Pain Society
Retained	in subsidiary			(3393)	982
Aggregate		assets		(1,368)	1,044

Expenditure on charit	able activities
		2022	2021
		f	f
Research grants		200	19,971
ASM costs		12,578	25,247
Other meeting costs		19,604	799
Newsletter &Journal		33,609	45,749
Secretariat &other staff costs		68,040	86,803
Property costs		33,657	26,619
Office costs		14,054	13,320
Computer system &software		9,788	11,653
Insurance		3,565	3,379
Doubtful debts		3,287	(746)
Accountancy		15,264	14,250
Depreciation		927	1,159
Legal and professional	fees	3,132	3,216
Governance costs
Council expenses		10,820	8,364
Induction oftrustees	&trustee training	1,998	72
Independent examination		2,520	2,382
Annual report			13
		233,043	262,250

third partie	s split	between activities.
			Activities	Grant funding	Support	Total
			undertaken	ofactivities	costs
Activity or	programme		directly
2021			f	f		f
ASM			12,578			12,578
Charitable	grants	(note 8)		200		200
Newsletter	&,publications		33,609			33,609
Secretariat	costs		171,318			171,318
Governance	costs				15,338	15,338
			217,505	200	15,338	233,043
2021			f		f	f
ASM			25,247		39,372	84,619
Charitable	grants			19,971		19,971
Newsletter	&publications		45749			45749
Secretariat	costs		121,080			121,080
Governance	costs				10831	10831
			192,076	19,971	50,203	262,250

This is stated	after chargi	ng	:
				2022	2021
				f	f
Depreciation				927	1,159
Operating lease payments				16,837	20,658
Independent	Examiner's	remuneration:
Accountancy	services			1,480	1,400
Independent	Examination		Fees	1,040	982

Analysis ofstaff co	sts and c	ouncil expenses	ouncil expenses
No charity trustee	received	a salary, benefits or any other payment		for services	supplied	to the	charity (2021:
nil). The costs ofstaff which		all relate to key management	personnel	were:
					2022		2021
						f	f
Salaries and wages						56,668	72,174
Social security costs						1,756	3,025
Pension costs						6,057	7,715
Temporary and agency staff		costs					6,254
						64,481	89,168

The total		cost of running the council excluding ASM costs w	as as follows:
			2022	2021
			f	f
Meeting	-	Catering	1,332	471
Meeting	-	Room Hire/Telecoms	354
Meeting	-	Travelling	2,631	861
			4,317	1,332

OT OR 12	ES TO THE FINANCIAL STATEMEN THE YEAR ENDED 31DECEMBER Tangible fixed assets (Group and	TS 2022 charity)
				Office	Fixtures	&
				Equipment	Fittings		Total
				f	f		f
	Cost:
	As at 1January 2022			10,397	10,063		20,460
	Additions
	As at 31December 2022			10,397	10,063		20,460
	Depreciation:
	As at 1January 2022			7,024	8,801		15,825
	Charge for the year			675	252		927
	As at31December 2022			7,699	9,053		16,752
	Net book value:
	As at 31December 2022			2,698	1,010		3,708
	As at 31December 2021			3,373	1,262		4,635
13	Fixed asset investment
				Group		Charity
			2022	2021	2022		2021
			f	f	f		f
	Wholly owned subsidiary
	BPSPain Business Ltd: 1ordinary	share off1

			Group		Charity
			2022	2021	2022	2021
			f	f		f
Operational		invoices	3,422	23,221
Amounts	owed by group undertakings				19,669	24,489
Prepayments			944	4,094	944
Gift Aid	Tax	recoverable		295		295
			4,366	27,610	20,613	24,784

					Group		Charity
					2022	2021	2022	2021
					f	f	f	f
Trade creditors					13,992	5,104	11,560	26,968
Subscriptions Advanced		Payments			42,158	58,979	42,158	58,979
Other creditors					7,451	12,041	7,451	12,041
Accruals for grants	payable				35,000	35,000	35,000	35,000
Accruals					8,260	7,034	7,170	5,689
Taxation and VAT					633	3,454
					107,494	121,612	103,339	138,677
Analysis ofcharitable		funds
					Net		Balance
2022			Income f	Expenditure f	income f	Transfers f	01.01.22 f	31.12.22 f
Restricted funds
Clulow legacy							116,734	116,734
Grants			50,000	(200)	49,800		257,228	307,028
Pain Education SIG			3,960	(4,080)	(120)	120
PLCSeminar							834	834
			53,960	(4,280)	49,680	120	374,796	424,596
Designated funds
SIGS			20,682	(12,471)	8,211	(120)	83,482	91,573
Map of Medicine Pathways							7,774	7,774
ASM			6,668	(12,578)	(5,910)		151,862	145,952
			27,350	(25,049)	2,301	(120)	243,118	245,299
General fund			156,659	(203,714)	(47,055)		310,911	263,856
Total funds ofthe charity			237,969	(233,043)	4,926		928~825	933p751
BPS Pain Business	Ltd		38,275	(41,668)	(3,393)		2,025	(1,368)
Total funds			276,244	(274,711j	1,533		930,850	932,383

Analysis ofcharitabl	e funds	(continued)
				Net		Balance
		Income	Expenditure	income	Transfers	01.01.21	31.12.21
2021		E	E	E	E	E	E
Restricted funds
Ciulow legacy			(19,971)	(19,971)		136705	116,734
Grants		15488	(19477)	(3,989)		261,217	257,228
PLCSeminar						834	834
		15488	(39,448)	(23960)		398756	374,796
Designated funds
SlGS		10,203	(5775)	4,428		79,054	83,482
Map ofMedicine Pathways						7,774	7,774
ASM		85643	(81,887)	3,756		148106	151,862
		95846	(87,662)	8,184		234934	243,118
General fund		160,656	(132,515)	28141		282,770	310,911
Totalfunds ofthe charity		271,990	(259,625)	12,365		916,460	928825
BPSPain Business Ltd		39268	(38286)	982		1,043	2,025
Totalfunds		311,258	(297,911)	13,347		917,503	930,850
Details ofrestricted	funds

Analysis ofnet ass Consolidated	ets between funds
		General	Designated	Unrestricted	Restricted	Total
				Total
		f	f	f	f	f
2022
Fixed assets		3,708		3,708		3,708
Current assets		331,274	245,299	576,573	459,596	1,036,169
Creditors: amounts	falling due within
one year		(72,494)		(72,494)	(35,000)	(107,494)
Net assets		262,488	245,299	507,787	424,596	932,383
2021
Fixed assets		4,635		4,635		4,635
Current assets		394913	243,118	638031	409,796	l,047,827
Creditors: amounts	falling due within
one year		(86612)		(86612)	(35000)	(121,612)
Net assets		312,936	243,118	556054	374,796	930,850
Charity
2022
Fixed assets		3,709		3,709		3,709
Current assets		328,486	245,299	573,785	459,596	1,033,381
Creditors: amounts	falling due within
one year		(68,339)		(68,339)	(35,000)	(103,339)
Net assets		263,856	245,299	509,155	424,596	933,751
2021
Fixed assets		4,636		4,636		4,636
Current assets		409~952	243118	653j070	409796	1062866
Creditors: amounts	falling due within
one year		(103677)		(103677)	(35000)	(138677)
Net assets		310,911	243,118	554,029	374,796	928,825

As at 31December 2022 the group had future minimum lease co	mmitments as follows:
	2022	2021
	f	f
	Total	Total
Not later than 1year	16,837	16,837
Later than 1year and not later than 5years	49,108	65,945
	65,945	82,782

NOT OR	ES TO THE FINANCIAL STATEMEN THE YEAR ENDED 31DECEMBER	ES TO THE FINANCIAL STATEMEN THE YEAR ENDED 31DECEMBER	ES TO THE FINANCIAL STATEMEN THE YEAR ENDED 31DECEMBER	ES TO THE FINANCIAL STATEMEN THE YEAR ENDED 31DECEMBER	TS 2022
19	Reconciliation ofnet movement				in funds	to net cash	flow from operating		activities
							Group				Charity
							2022		2021	2022		2021
							f		f	f
	Net movement in funds						1,533		13,347	4,926		12,365
	Less: fixed asset additions								(1,256)			(1,256)
	Add back: depreciation	charge					927		1,159		927	1,159
	Add back: loss on disposal								26			26
	Interest received						(5,780)		(2,736)	(5,780)		(2,736)
	Decrease/(increase) in	debtors					23,244		85,528	4,171		74,516
	Increase/(decrease) in	creditors					(14,118)		(61,424)	(35,338)		(60,193)
	Net cash used in operating		activities				5,806		34,644	(31	094)	23~881
20	Financial instruments
	Categorisation offinancial		instruments
							Group				Charity
							2022		2021	2022		2021
							f		f	f		f
	Financial assets that are debt			instrument		measured
	at amortised cost						1,035,225	1,043,733		1,032,437		1,062,866
	Financial liabilities measured			at	amortised	cost	107~494		121612	103	339	138,677