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 2024
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 2024
| 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 2024
TRUSTEES
Dr J Boissiere (resigned 23.10.24) Dr M P Tilford Dr M Wall Dr G M Smith (resigned 20.5.24) Dr S Hanks (resigned 19.2.24) Mr A Hargreaves (appointed 12.2.24) Mr A Stewart (appointed 12.2.24) (resigned 20.9.24) Dr S K Suleman (appointed 22.11.24)
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 2024
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 2024. 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 delivers high quality training and fosters a professional network for healthcare professionals who utilise or have an interest in clinical hypnosis.
BSCAH is one of two UK organisations in the UK where eligibility for training and membership is restricted to regulated healthcare professionals. This ensures that our training is tailored to the highest standards of professional and ethical practice, equipping practitioners to integrate clinical hypnosis as an adjunct to their existing clinical practice.
BSCAH offered 2 training options in 2024 designed to meet the diverse needs of healthcare professionals.
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BSCAH is working in partnership with Birmingham City University to deliver the only university accredited program in Clinical Hypnosis in the UK offering Level 6 and 7 qualifications (AdvDip/GradCert/BSc/PGCert in Clinical Hypnosis, Language & Communication Techniques in Healthcare). This program is taught entirely by experienced healthcare professionals.
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For those healthcare professionals seeking a flexible learning option or who don't have the time to pursue an academic qualification, our Medical Hypnosis for Healthcare Professionals course offers an online, CPD-certified program comprising of three modules. This pathway enables practitioners to develop practical hypnosis skills at their own pace, supported by self-directed study through BSCAH's educational platform.
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BSCAH provided practical days in London throughout 2024 offering hands on training opportunities.
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To complement our educational programmes, BSCAH provides ongoing peer support. Members benefit from bi-monthly online meetings and dedicated WhatsApp groups tailored to various specialisms, creating a collaborative environment for professional growth.
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.
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B.S.C.A.H. (REGISTERED NUMBER: 05120862)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE
Review of activities and achievements
BSCAH has continued to deliver its online training programs, offering flexibility and accessibility to healthcare professionals nationwide and internationally. Recognising the need for diverse learning approaches, BSCAH has expanded its offerings to include blended learning within its university-accredited program. This program combines online modules with face-to-face components, providing participants with a comprehensive pathway to develop both theoretical understanding and practical expertise. Additionally, BSCAH has introduced face-to-face practical hypnosis days as a separate offering. These sessions allow members and trainees to focus on hands-on skills in a structured and supportive environment, fostering confidence in real-world applications of clinical hypnosis.
BSCAH has presented at various events throughout 2024:
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The Preoperative Association National Conference 2024
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Royal Society of Medicine; Clinical Hypnosis: Past, Present and Future, The adjunctive tool that medicine almost forgot
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Association of Anaesthetists seminars and core topics
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Anaesthetics Trainee Conference Workshop
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Institute of Psychiatry, Psychology & Neuroscience / Functional neurology Disorders
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Sheffield Children's hospital
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Oncology seminar at Cambridge Nuffield
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Chemotherapy Unit Wolverhampton Nuffield
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European Association for Cancer Education Birmingham
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British Pain Society; Annual Scientific Meeting 'Clinical Hypnosis for Pain'
BSCAH has partnered with the Association of Anaesthetists to offer an introductory practical course on 'Hypnotic Communication in Anaesthetic Practice'. This course seeks to address a significant gap in clinical training by equipping anaesthetists with hypnotic communication techniques that enhance patient interaction, reduce anxiety, and improve clinical outcomes. The Association of Anaesthetists is scheduled to offer this course, delivered by BSCAH in 2025.
BSCAH has initiated the development of a specialised course focused on gut-directed hypnosis, designed to equip healthcare professionals with effective techniques for managing gastrointestinal issues. This course, aimed at enhancing clinical practice in the management of gut-related conditions through hypnosis, is scheduled for launch in 2025.
Monthly webinars continued to be a key feature of BSCAH's educational offerings, covering a wide range of topics and providing members with opportunities to discuss cases and share expertise. These webinars are recorded and made available to members for on-demand access via the BSCAH website.
FINANCIAL REVIEW
Financial position
BSCAH generates income through two primary sources: donations from membership and the provision of training courses for healthcare professionals. These unrestricted funds are used to support and advance 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.
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B.S.C.A.H. (REGISTERED NUMBER: 05120862)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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:
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-to provide a level of working capital that protects the continuity of our core work
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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 2024 were £183,236.
FUTURE DEVELOPMENTS
The charity plans to build upon the activities outlined above in the coming years. Our focus will be on developing additional specialised courses tailored to specific areas of healthcare, concentrating on the techniques and skills essential for each particular field.
We aim to strengthen our relationships with the Royal Colleges and similar organisations in order to raise awareness among their members about the advantages of integrating clinical hypnosis into 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:
.............................................................................. 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 2024.
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 2024
| 2024 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 35,559 Charitable activities 4 Charitable Activity 63,781 Investment income 3 - Total 99,340 EXPENDITURE ON Charitable activities 5 Charitable Activity 83,864 NET INCOME/(EXPENDITURE) 15,476 RECONCILIATION OF FUNDS Total funds brought forward 173,373 TOTAL FUNDS CARRIED FORWARD 188,849 |
2023 Total funds £ 35,622 10,325 450 46,397 71,883 (25,486) 198,859 173,373 |
|---|---|
The notes form part of these financial statements
Page 6
B.S.C.A.H. (REGISTERED NUMBER: 05120862)
BALANCE SHEET 31 DECEMBER 2024
| 2024 Unrestricted funds Notes £ FIXED ASSETS Intangible assets 9 4,578 Tangible assets 10 1,205 5,783 CURRENT ASSETS Debtors 11 6,729 Cash at bank 182,960 189,689 CREDITORS Amounts falling due within one year 12 (6,623) NET CURRENT ASSETS 183,066 TOTAL ASSETS LESS CURRENT LIABILITIES 188,849 NET ASSETS 188,849 FUNDS 13 Unrestricted funds 188,849 TOTAL FUNDS 188,849 |
2023 Total funds £ 9,157 1,640 10,797 8,010 159,156 167,166 (4,590) 162,576 173,373 173,373 173,373 173,373 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.
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 2024
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 |
2024 £ 5,420 30,139 35,559 |
2023 £ 5,149 30,473 |
|---|---|---|
| 35,622 |
continued...
Page 8
B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
3. INVESTMENT INCOME
| Investment income 4. INCOME FROM CHARITABLE ACTIVITIES Activity Training income Charitable Activity Royalties received Charitable Activity Other income Charitable Activity 5. CHARITABLE ACTIVITIES COSTS Charitable Activity 6. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets Website design and development amortisation |
2024 £ - 2024 £ 63,619 111 51 63,781 Direct Support Costs costs £ £ 79,586 4,278 2024 £ 435 4,579 |
2023 £ 450 2023 £ 10,055 202 68 |
|---|---|---|
| 10,325 | ||
| Totals £ 83,864 |
||
| 2023 £ 452 4,579 |
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
A total of £678 was reimbursed to two trustees for travel and accomodation expenses.
8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 35,622 |
| Charitable activities | |
| Charitable Activity | 10,325 |
| Investment income | 450 |
| Total | 46,397 |
| EXPENDITURE ON | |
| Charitable activities | |
| Charitable Activity | 71,883 |
| NET INCOME/(EXPENDITURE) | (25,486) |
continued...
Page 9
B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | |||||
| £ | |||||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 198,859 | ||||
| TOTAL FUNDS CARRIED FORWARD | 173,373 | ||||
| 9. | INTANGIBLE FIXED ASSETS | ||||
| Website | |||||
| design | |||||
| and | |||||
| development | |||||
| £ | |||||
| COST | |||||
| At 1 January 2024 and 31 December 2024 | 18,314 | ||||
| AMORTISATION | |||||
| At 1 January 2024 | 9,157 | ||||
| Charge for year | 4,579 | ||||
| At 31 December 2024 | 13,736 | ||||
| NET BOOK VALUE | |||||
| At 31 December 2024 | 4,578 | ||||
| At 31 December 2023 | 9,157 | ||||
| 10. | TANGIBLE FIXED ASSETS | ||||
| Fixtures | |||||
| and | Computer | ||||
| fittings | equipment | Totals | |||
| £ | £ | £ | |||
| COST | |||||
| At 1 January 2024 and 31 December 2024 | 992 | 1,375 | 2,367 | ||
| DEPRECIATION | |||||
| At 1 January 2024 | 383 | 344 | 727 | ||
| Charge for year | 91 | 344 | 435 | ||
| At 31 December 2024 | 474 | 688 | 1,162 | ||
| NET BOOK VALUE | |||||
| At 31 December 2024 | 518 | 687 | 1,205 | ||
| At 31 December 2023 | 609 | 1,031 | 1,640 |
continued...
Page 10
B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Prepayments and accrued income 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Accruals and deferred income 13. 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 |
2024 2023 £ £ 6,729 8,010 2024 2023 £ £ 2,453 - 4,170 4,590 6,623 4,590 Net movement At At 1.1.24 in funds 31.12.24 £ £ £ 25,783 15,476 41,259 147,590 - 147,590 173,373 15,476 188,849 173,373 15,476 188,849 Incoming Resources Movement resources expended in funds £ £ £ 99,340 (83,864) 15,476 99,340 (83,864) 15,476 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 |
2024 2023 £ £ 6,729 8,010 2024 2023 £ £ 2,453 - 4,170 4,590 6,623 4,590 Net movement At At 1.1.24 in funds 31.12.24 £ £ £ 25,783 15,476 41,259 147,590 - 147,590 173,373 15,476 188,849 173,373 15,476 188,849 Incoming Resources Movement resources expended in funds £ £ £ 99,340 (83,864) 15,476 99,340 (83,864) 15,476 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 |
2023 £ 8,010 |
|---|---|---|---|
| 2023 £ - 4,590 |
|||
| 4,590 | |||
| 173,373 | |||
| 173,373 |
continued...
Page 11
B.S.C.A.H.
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
13. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 46,397 | (71,883) | (25,486) |
| TOTAL FUNDS | 46,397 | (71,883) | (25,486) |
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
15. 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.
Page 12