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2021-09-30-accounts

Page
Reference and Administrative
Details ofthe Charity, its Trustees and Advisers
Trustees'
Report
2-15
Independent
Examiner's
Report 16
Statement of Financial Activities 17
Balance Sheet 18-19
Notes to the Financial Statements 20-33

uring the reporting
period, whic
h would
normally
b
e a major reas on for postgrad uates
to joi
Sept 2020 Sep-21 Change
Full Members 583 594 +11 102%
Early Career Researchers 311 311 100%
Career starter n/a 19 +19
Postgraduate 757 615 -142 81%
Student/Undergraduate 634 749 +115 118%
Industry
member
27 47 +20 174%
Associate member 67 73 +6 109%
Retired member 46 52 +6 113%
Honorary
member
86%
TOTAL 2,432 2,466 +34 101.4%

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
Note
Income from:
Donations
and legacies
44,880 20,166 65,046 14,796
Charitable
activities
98,224 98,224 95,307
Investments 227 227 113,876
Total income 143,331 20,166 163,497 223,979
Expenditure
on:
Charitable
activities
115,690 135,060 250,750 233,414
Total expenditure 115,690 135,060 250,750 233,414
Net income/(expenditure) before net
gains/(losses)
on
investments 27,641 (114,894) (87,253) (9,435)
Net gains/(losses) on investments 62,111 62,111 (14,099)
Net movement
in
funds 89,752 (114,894) (25,142) (23,534)
Reconciliation
of
funds:
Total funds brought forward 402,202 166,550 568,752 592,286
Net movement
in funds
89,752 (114,894) (25,142) (23,534)
Total funds carried forward 491,954 51,656 543,610 568,752

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
f. F f.
Donations 43,146 20,166 63,312 14,796
Government grants 1,734 1,734
44,880 20,166 65,046 14,796
Total 2020 293 14,503 14,796

Unrestricted Total Total
funds funds funds
2021 2021 2020
Subscriptions and Bulletin advertising 98,224 98,224 95,307
Total 2020 95,307 95,307

Unrestricted Total Total
funds funds funds
2021f 2021
f.
2020
Dividend income 113,435
Bank interest 227 227 441
227 227 113,876
Total 2020 113,876 113,876

Unrestricted Restricted Total Total
funds funds funds funds
2021f 2021f 2021f 2020
Advance education in neuroscience 115,690 135,060 250,750 233,414
Total 2020 124,800 108,614 233,414

Activities
undertaken Support Total Total
directly costs funds funds
2021
f.
2021f 2021
f.
2020
Advance education in neuroscience 170,347 80,403 250,750 233,414
Total 2020 137,460 95,954 233,414

Advance
education
in
Total Total
neuroscience funds funds
2021 2021 2020
f. F
Staff costs 122,302 122,302 72,420
Bulletin production 27,797 27,797 26,746
Bursaries and sponsorship 2,436 2,436 8,486
Gatsby project costs 4,407 4,407 7,509
Subscriptions and membership 5,054 5,054 5,967
Advertising 1,750 1,750 8,976
Travel 1,153 1,153 517
Printing, postage and stationery 811 811 1,827
Telephone 512
Journal production 4,637 4,637 4,500
170,347 170,347 137,460
Total 2020 137,460 137,460

Advance
education
in
Total Total
neuroscience funds funds
2021 2021 2020
f. F
Staff costs 67,390 67,390 65,771
Depreciation 450 450 900
Advertising 605 605 9,693
Travel 72 72 1,381
Printing,
postage and stationery
131 131 133
Telephone 635 635 589
Website development (1,870) (1,870) 3,312
Professional fees 7,267 7,267 7,213
Insurance 707 707 1,414
Bank charges 3,086 3,086 2,285
Sundry 355 355 644
Governance 2,000 2,000 2,000
Bad debt (425) (425) 619
80,403 80,403 95,954
Total 2020 95,954 95,954

taff costs
2021 2020
f.
Wages and salaries 169,913 122,102
Social security costs 12,158 8,035
Contribution to defined contribution pension schemes 7,621 8,054
189,692 138,191

Office
equipment
F
Cost or valuation
At 1 October 2020 4,355
At 30September 2021 4,355
Depreciation
At 1 October 2020 2,102
Charge for the year 450
At 30September 2021 2,552
Net book value
At 30September 2021 1,803
At 30September 2020 2,253

Investments
in
subsidiary Other
companies investments Total
F f. F
Cost or valuation
At 1 October 2020 100 301,068 301,168
Revaluations 62,111 62,111
At 30September 2021 100 363,179 363,279
Net book value
At 30September 2021 100 363,179 363,279
At 30September 2020 100 301,068 301,168
Principal subsidiaries
The following was a subsidiary
undert
aking
ofthe Charity:
Name Company Holding Included in
number consolidation
BNA Events Limited 07784689 100'/o No
The financial results ofthe subsidiary for the year were:
Name Profit/(Loss) Net assets
for the year F
f.
BNA Events Limited 103,527 98,592

2021 2020
f.
Due within one year
Trade debtors 32,409 1,149
Amounts
owed by group undertakings
48,376 53,860
Other debtors 496
Prepayments and accrued income 1,614 1,668
82,895 56,677

2021 2020
Trade creditors 601 2,782
PAYE and social security 3,850
Other creditors 39,063
Accruals and deferred income 10,761 11,417
11,362 57,112

Statem ent off un ds - current year
Balance at
Balance at 1 30
October Gains/ September
2020 Income Expenditure (Losses) 2021
F f. F f. F
Unrestricted funds
General Funds - all funds 402,202 143,331 (115,690) 62,111 491,954
Restricted funds
Wolstencroft fund 6,500 6,500
Journal fund 3,104 4,637 (7,741)
Society for Neuroscience 506 (506)
Roche Products 5,855 (5,855)
Gatsby Charitable Foundation 150,585 (115,221) 35,364
Guarantors of Brain 10,000 (208) 9,792
Equity, diversity and inclusion
(EDI) 5,529 (5,529)
166,550 20,166 (135,060) 51,656
Total funds 568,752 163,497 (250,750) 62,111 543,610

Statement offun ds - prior year
Balance at
Balance at 30
1 October Transfers Gains' September
2019 Income Expenditure in!out (Losses) 2020
Unrestricted
funds
General
Funds
- all funds 326,004 209,476 (124,800) 5,621 (14,099) 402,202
Restricted
funds
Wolstencroft
fund 6,500 6,500
Journal
fund
3,101 4,503 (4,500) 3,104
Society for
Neuroscience 506 506
Roche Products 14,342 (8,486) 5,856
Gatsby
Charitable
Foundation 241,833 (91,249) 150,584
Guarantors of
Brain 10,000 (4,379) (5,621)
266,282 14,503 (108,614) (5,621) 166,550
Total funds 592,286 14,503 (233,414) (14,099) 568,752

Analysis of net assets between funds - cur rent year
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
F f. F
Tangible fixed assets 1,803 1,803
Fixed asset investments 363,279 363,279
Current assets 138,234 51,656 189,890
Creditors due within one year (11,362) (11,362)
Total 491,954 51,656 543,610

Unrestricted Restricted Total
funds funds funds
2020 2020 2020
Tangible fixed assets 2,253 2,253
Fixed asset investments 301,168 301,168
Current assets 130,606 191,837 322,443
Creditors due within one year (31,825) (25,287) (57,112)
Tl 402,202 166,550 568,752