REGISTERED COMPANY NUMBER: 05120862 (England and Wales) REGISTERED CHARITY NUMBER: 1108372
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
B.S.C.A.H.
Wyatt Morris Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
B.S.C.A.H.
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 12 |
B.S.C.A.H.
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES
Dr J Boissiere Dr M P Tilford Dr M Wall Dr G M Smith Dr S Hanks (appointed 13.2.23) (resigned 19.2.24) Mr A Hargreaves (appointed 12.2.24) Mr A Stewart (appointed 12.2.24)
REGISTERED OFFICE Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
REGISTERED COMPANY NUMBER 05120862 (England and Wales) REGISTERED CHARITY NUMBER 1108372
INDEPENDENT EXAMINER
Wyatt Morris Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
Page 1
B.S.C.A.H. (REGISTERED NUMBER: 05120862)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Charitable objects
The charity's principal objective as set out in its constitution is to; promote, for the public benefit, the study, teaching and use of clinical hypnosis in the fields of medicine, dentistry and psychology. In order to meet this objective, BSCAH encourages academic research into clinical hypnosis and provides training and a support network for healthcare professionals who have an interest in or utilise clinical hypnosis. In the field of clinical hypnosis in the UK, BSCAH is one of two UK organisations where eligibility for training and membership is restricted to healthcare professionals who must be members of an approved professional body. The education provided enables these professionals to utilise hypnotic techniques as an adjunct to their existing clinical practice.
BSCAH offers various educational pathways. BSCAH is working in conjunction with Birmingham City University to deliver the only University Accredited course in the UK at Level 6 and 7 AdvDip/GradCert/BSc/PgCert in Clinical Hypnosis, Language & Communication Techniques in Healthcare. This course is taught entirely by healthcare professionals and graduates exit with a university accredited 60 credit qualification at Level 6 or 7. For those healthcare professionals who don't wish to pursue an academic qualification but wish to learn some basic techniques to enhance their practice, they can opt to take a less onerous pathway via our online course Medical Hypnosis for Healthcare Professionals which is also delivered online by healthcare professionals, supported by some self-directed study via our educational platform. This is a CPD course consisting of 3 modules which can be taken separately to give choice and flexibility. In addition to training courses, BSCAH also offers its members peer support with online meetings every 2 months.
BSCAHs peer reviewed scientific journal "Contemporary Hypnosis & Integrative Therapy" ceased publication in 2023 due to our editor retiring. This journal was only available to members and BSCAH saw the opportunity to pursue an alternative which would be more public facing, available to all in order to make research more widely available and therefore increase awareness of the efficacy of hypnosis. The past editions of the journal will be available on the BSCAH website and will be searchable.
Public benefit
When planning the activities for the year, the trustees have considered the commissions guidance on public benefit and in particular the trustees have considered how planned activities will contribute to the aims and objectives they have set.
Page 2
B.S.C.A.H. (REGISTERED NUMBER: 05120862)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
ACHIEVEMENT AND PERFORMANCE
Review of activities and achievements
BSCAH has continued to deliver its training online as feedback indicated they were more convenient for busy healthcare professionals, had lower overheads and had a wider geographical reach. BSCAH has also offered face to face practical hypnosis days for members/trainees to brush up on their practical skills in a safe environment.
BSCAH has also presented at various events throughout 2023:
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Royal Wolverhampton Hospital Radiology Interventionists
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Association of Anaesthetists
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Nuffield Health Rubery
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Royal Society of Medicine
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East Surrey Hospital, Surrey & Sussex Healthcare NHS Trust
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Trainees with an interest in Perioperative Medicine
In 2022 we were very pleased to have the opportunity to work with the Royal College of Anaesthetists to produce some pre-operative audio resources to aid relaxation using hypnotic techniques for all pre-operative patients to listen to before surgery. The Royal College of Anaesthetists confirmed in 2023 that they would fund a research fellow who as part of their role will audit the results of these recordings.
In 2023 we held a joint Annual Conference with the Royal Society of Medicine (section of hypnosis & psychosomatic medicine) titled "Adjunctive medical hypnosis: Simple, effective, non-pharmacological intervention". This was a great opportunity for networking.
Our monthly webinars have continued with great success. They cover a variety of topics and have proved popular as they give our members the opportunity to discuss cases and share experiences either as a named contributor or as a participant. These webinars are recorded and made available to members via our website so members can refer back to them or watch them in their own time.
The re-validation of our AdvDip/GradCert/BSc/PgCert in Clinical Hypnosis, Language and Communication Techniques in Healthcare (which replaced Clinical Hypnosis and Related Techniques) started in summer 2021 and was completed in November 2022. Due to the delay in the approval process, we did not run this course in 2023.
We have developed our peer support group offerings to support our members and alumni in their journey of implementing clinical hypnosis into their work, provide advice/support on cases and give them an opportunity to talk to experienced healthcare professionals who use clinical hypnosis in their daily work. We now offer zoom meetings every 2 months and have various WhatsApp groups to support different specialities. These have been very well attended and feedback suggests the membership find these meet ups useful to support their learning and practice.
BSCAH hosted two Meeting of Members in 2023. These meetings have given the management team the opportunity to meet with members, who have a wealth of expertise and experience. These meetings focus on strategy, sharing of information and experiences and networking.
FINANCIAL REVIEW
Financial position
BSCAH has two main income streams, donations from membership and by providing training courses to healthcare professionals. These are unrestricted funds which are utilised to further our charitable aims and objectives.
Governance and internal control
The major risks, to which the charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks.
Investment powers, policy and performance
The charity's powers of investment are governed by the Charities Act 2011. The trustees have considered the most appropriate policy for investing funds, and have found that a building society or bank deposit account meets their requirements.
Page 3
B.S.C.A.H. (REGISTERED NUMBER: 05120862)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
FINANCIAL REVIEW
Reserves policy
BSCAHs reserves are to be set at £100,000 which are unrestricted funds that are freely available to spend on any of the charity's purposes. BSCAH maintains free unrestricted reserves:
-
-to provide a level of working capital that protects the continuity of our core work
-
to provide a level of funding for unexpected opportunities
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to develop the charity and it's aims and objectives
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to provide cover for risks such as unforeseen expenditure or unanticipated loss of income
The board of trustees will review the above criteria with reference to BSCAH's strategy and annual plan and determine the target level of free reserves to meet these on an annual basis.
The board of trustees will at times designate funds from free reserves for significant project costs, future employees, or replacement of major assets.
We envisage that our operational costs are going to increase significantly over the next few years to support our growth. Consequently a substantial reserve is deemed prudent to service these future projections.
Free reserves at 31 December 2023 were £162,576
FUTURE DEVELOPMENTS
The charity plans to continue the activities outlined above in forthcoming years. We intend on developing more specialised courses for specific areas of healthcare which focus on the techniques required for that area of specialism.
We aim to build on our relationships with the Royal Colleges and similar organisations in order to educate them and their members of the advantages of utilising clinical hypnosis within healthcare.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a company limited by guarantee, as defined by the companies Act 2006, and is governed by its Memorandum and Articles of Association.
Organisational structure
The charity is managed by its trustees, who meet on a regular basis to promote the activities of the charity.
Approved by order of the board of trustees on ............................................. and signed on its behalf by: 19/07/2024
..............................................................................
Dr M Wall - Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF B.S.C.A.H.
Independent examiner's report to the trustees of B.S.C.A.H. ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Miss P. A. Richards F.C.A., D Ch.A
Wyatt Morris Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ Date: .............................................
Page 5
B.S.C.A.H.
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 2023 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 35,622 Charitable activities 4 Charitable Activity 10,325 Investment income 3 450 Total 46,397 EXPENDITURE ON Charitable activities 5 Charitable Activity 71,883 NET INCOME/(EXPENDITURE) (25,486) RECONCILIATION OF FUNDS Total funds brought forward 198,859 TOTAL FUNDS CARRIED FORWARD 173,373 |
2022 Total funds £ 36,603 68,570 1,288 106,461 118,372 (11,911) 210,770 198,859 |
|---|---|
The notes form part of these financial statements
Page 6
B.S.C.A.H. (REGISTERED NUMBER: 05120862)
BALANCE SHEET 31 DECEMBER 2023
| 2023 Unrestricted funds Notes £ FIXED ASSETS Intangible assets 10 9,157 Tangible assets 11 1,640 10,797 CURRENT ASSETS Debtors 12 8,010 Cash at bank 159,156 167,166 CREDITORS Amounts falling due within one year 13 (4,590) NET CURRENT ASSETS 162,576 TOTAL ASSETS LESS CURRENT LIABILITIES 173,373 NET ASSETS 173,373 FUNDS 14 Unrestricted funds 173,373 TOTAL FUNDS 173,373 |
2022 Total funds £ 13,736 717 14,453 7,044 182,979 190,023 (5,617) 184,406 198,859 198,859 198,859 198,859 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
19/07/2024 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Dr M Wall - Trustee
The notes form part of these financial statements
Page 7
B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Website design and development
The website design and development costs are being amortised over 4 years on a straight line basis.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Fixtures and fittings | - 15% on reducing balance |
|---|---|
| Computer equipment | - 25% on cost |
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Gift aid Subscriptions |
2023 £ 5,149 30,473 35,622 |
2022 £ 5,029 31,574 |
|---|---|---|
| 36,603 |
continued...
Page 8
B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
3. INVESTMENT INCOME
4.
5.
6.
| Investment income INCOME FROM CHARITABLE ACTIVITIES Activity Events Charitable Activity Training income Charitable Activity Royalties received Charitable Activity Other income Charitable Activity CHARITABLE ACTIVITIES COSTS Charitable Activity NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets Website design and development amortisation |
2023 £ 450 2023 £ - 10,055 202 68 10,325 Direct Support Costs costs £ £ 64,131 7,752 2023 £ 452 4,579 |
2022 £ 1,288 2022 £ 8,140 59,972 318 140 |
|---|---|---|
| 68,570 | ||
| Totals £ 71,883 |
||
| 2022 £ 126 4,578 |
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees' expenses
A total of £188 was reimbursed to trustees for general expenses.
8. STAFF COSTS
The charity employes one member of staff. In previous years the secretarial work was undertaken by a third party it was brought in house during year ended 31 December 2021.
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 36,603 |
| Charitable activities | |
| Charitable Activity | 68,570 |
| Investment income | 1,288 |
| Total | 106,461 |
EXPENDITURE ON
continued...
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B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | ||
|---|---|---|
| funds | ||
| £ | ||
| Charitable activities | ||
| Charitable Activity | 118,372 | |
| NET INCOME/(EXPENDITURE) | (11,911) | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 210,770 | |
| TOTAL FUNDS CARRIED FORWARD | 198,859 | |
| 10. | INTANGIBLE FIXED ASSETS | |
| Website | ||
| design | ||
| and | ||
| development | ||
| £ | ||
| COST | ||
| At 1 January 2023 and 31 December 2023 | 18,314 | |
| AMORTISATION | ||
| At 1 January 2023 | 4,578 | |
| Charge for year | 4,579 | |
| At 31 December 2023 | 9,157 | |
| NET BOOK VALUE | ||
| At 31 December 2023 | 9,157 | |
| At 31 December 2022 | 13,736 | |
| 11. | TANGIBLE FIXED ASSETS |
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 January 2023 | 992 | - | 992 | |
| Additions | - | 1,375 | 1,375 | |
| At 31 December 2023 | 992 | 1,375 | 2,367 | |
| DEPRECIATION | ||||
| At 1 January 2023 | 275 | - | 275 | |
| Charge for year | 108 | 344 | 452 | |
| At 31 December 2023 | 383 | 344 | 727 | |
| NET BOOK VALUE | ||||
| At 31 December 2023 | 609 | 1,031 | 1,640 | |
| At 31 December 2022 | 717 | - | 717 |
continued...
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B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Prepayments and accrued income 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Accruals and deferred income 14. MOVEMENT IN FUNDS Unrestricted funds General fund Marcia Degun-Mather Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Marcia Degun-Mather Fund TOTAL FUNDS |
2023 2022 £ £ 8,010 7,044 2023 2022 £ £ - 55 4,590 5,562 4,590 5,617 Net movement At At 1.1.23 in funds 31.12.23 £ £ £ 51,269 (25,486) 25,783 147,590 - 147,590 198,859 (25,486) 173,373 198,859 (25,486) 173,373 Incoming Resources Movement resources expended in funds £ £ £ 46,397 (71,883) (25,486) 46,397 (71,883) (25,486) Net movement At At 1.1.22 in funds 31.12.22 £ £ £ 63,180 (11,911) 51,269 147,590 - 147,590 210,770 (11,911) 198,859 210,770 (11,911) 198,859 |
|---|---|
continued...
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B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 106,461 106,461 |
Resources Movement expended in funds £ £ (118,372) (11,911) (118,372) (11,911) |
|---|---|---|
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
16. DESIGNATED FUNDS
The trustees have allocated the monies left to the society by Marcia Degun-Mather to further training and research into hypnosis. The interest earned on investments is included as general funds.
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