Registered Charity Number 1108851 Registered Company Number 5380237
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE Report and Accounts
31 December 2023
THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31 December 2023
The Trustees (who are also Directors for the purposes of company law) present their report and the financial statements of the Arthritis and Musculoskeletal Alliance for the year ended 31 December 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity number: 1108851 Registered company number: 5380237
Principal address and registered office
International House 109 – 111 Fulham Palace Road London W6 8JA
Senior staff member
Sue Brown, Chief Executive
Independent Examiner
David Howard Chartered Accountants 1 Park Road Hampton Wick Kingston-upon-Thames KT1 4AS
Principal bankers
Unity Trust Bank Four Brindleyplace Birmingham B1 2JB
Board of trustees
The trustees, who are also Directors of the company, have held office since 1 January 2023, as follows:
Stephen Chew Chris Martey (Vice Chair) Sarah North Sally Pembery Ruth Sephton John Skinner Jane Taylor Dirk Vennix (Chair) Zak Vora Dale Webb Debbie Wilson
2
THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Status and History
The Arthritis and Musculoskeletal Alliance (ARMA) is a registered charity, and a company limited by guarantee, not having share capital.
ARMA was established in 1972 under the name of the British League Against Rheumatism. It first registered as a charity on 22 April 1986. ARMA incorporated on 2 March 2005 and the Annual General Meeting of ARMA on 25 May 2005 resolved to wind-up the unincorporated charity. ARMA reregistered with the Charity Commission on 5 April 2005.
ARMA is governed by the rules and regulations set down in its company Memorandum and Articles of Association dated 1 August 2005.
Organisational Structure
ARMA’s principal decision-making body is the Board of Trustees, who are elected from its membership. The Board meets three-monthly. There is also a Representatives’ Forum to which all of its membership organisations are able to nominate a representative. The Board is also able to establish ad-hoc working groups that are accountable to the Board. The Board has a Finance and Risk Committee established during 2021 and an income generation working group. The Board takes account of the views of member organisations through three-monthly members meetings.
Method of Recruitment, Appointment, Election, Induction and Training of Trustees
The charity recruits its trustees from its member organisations through a process of election. An elected trustee will retire at the close of the AGM at the end of the last year of the trustee’s term of office.
The Board from time to time will co-opt trustees to fill gaps in expertise or experience that it has identified within its membership.
Appointment and Election
Trustees are elected for a period of three years and may stand for a second term of three years. If selected by the Board to be its Chair, a trustee’s term of office can be extended by a further three years. The appointment of a Trustee may be extended by a unanimous decision of the Board to ensure adequate Board continuity and trustee rotation. The extension of the term of office for a Trustee would normally be limited to a single extension of up to one year.
To stand for a post, candidates must be nominated by a designated representative from an ARMA member organisation. If candidates are nominated in excess of the number of vacancies then there is a ballot of the organisations who are members of ARMA. The elected candidates are confirmed at the Annual General Meeting of the charity.
Induction and Training of Trustees
There is a written induction pack for trustees setting out how the organisation is run, key duties of trustees and links to documents for trustees on the Charity Commission website. All members of the Board have received copies of the new Charity Governance Code and the ACEVO guide to charity finance for non-financial trustees. New trustees are offered a buddy from amongst existing trustees.
Risk and Corporate Governance Matters
The Board has conducted its review of the major risks to which the charity is exposed and has established systems to mitigate those risks. Following the success of the new operating model for the charity implemented in 2022, the likelihood of significant loss of income was reduced. This remains a risk with critical impact. The other major risk is inability to undertake basic functions, e.g. due to loss of staff or cyber-attack. During 2023 the Board has worked on contingency plans and included a cyber security simulation exercise in the Board away day. Other risks identified, which would severely impact upon the charity, include loss of reputation, financial mismanagement/fraud, and conflicts of interest. Systems have been put in place to monitor and address these risks, and procedures are periodically reviewed to ensure that they still meet the needs of the charity.
3
THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2023
The Board will attend to risk on a six monthly basis and has resolved to review its risk register at alternate meetings. The Finance and Risk Committee consider the risk register quarterly and make recommendations for changes to risks identified and management.
There were no serious incidents which required reporting to the Charity Commission during 2023.
The Board has a Conflict of Interest Policy to manage conflicts of interest.
Trustees’ Responsibilities in the Preparation of Financial Statements
The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and regulations.
The provisions of charity law require the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with FRS102 and the charity SORP (FRS102). The financial statements are required by law to give a true and fair view of the state of affairs of the charity as at the balance sheet date, and of the incoming resources and application of resources for that period, and must not be approved by the trustees unless they are satisfied that this is the case. In preparing those financial statements, the trustees are required to:
-
a. select suitable accounting policies and then apply them consistently;
-
b. make judgements and estimates that are reasonable and prudent; and
-
c. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue on that basis.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity, and to enable them to ensure that the financial statements comply with the requirements of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Independent Examiner
The charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011) and that an independent examination is needed. Accordingly, David Howard Chartered Accountants, has been appointed as Independent Examiner.
OBJECTIVES AND ACTIVITIES
Charitable Objectives
The principal objective of the charity is to advance education in the causes, prevention and treatment of rheumatic complaints by bringing together organisations representing professional and patient groups, which promotes the development of awareness, knowledge and the means of prevention, treatment, rehabilitation and relief of rheumatic complaints.
Public Benefit
In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit. The Trustees consider that the charity complies with the duty to have due regard to the public benefit guidance published by the Commission.
Charitable activities
In 2021 the Board agreed a revised strategy in collaboration with the membership. The strategy aims to focus activities on those issues where collaboration is essential to impact in order to make best use of resources. In general the previous strategy was felt to continue to be fit for purpose with some small
4
THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2023
amendments. The most significant change was the addition of a limited role for ARMA in workforce issues, as set out below. Key headlines of this strategy:
ARMA is an umbrella body representing the breadth of musculoskeletal conditions and professions.
Our vision for musculoskeletal (MSK) health:
-
The MSK health of the population is promoted throughout life;
-
• Everyone with MSK conditions receives appropriate, high quality interventions to promote their health and well-being in a timely manner.
We engage with:
Public Policy
Desired impact:
- Integrated approaches to MSK are included in all policy.
Services (or commissioning):
Desired impact:
-
Evidence-informed MSK pathways are in place
-
MSK health is recognised and prioritised.
Service delivery and practice
Desired impact:
-
Evidence based Interventions are being delivered
-
Person-centred, integrated MSK care is being delivered.
-
There is an improvement focus, with innovation, spread of good practice and quality improvement at the heart of provision.
Workforce
Desired impact:
- Appropriate level of suitably competent multi-disciplinary workforce to meet needs
ARMA Members
Arthritis Action Back Care British Association of Sport and Exercise Medicine (BASEM) British Association of Sport Rehabilitators and Therapists (BASRAT) British Dietetic Association British Chiropractic Association British Orthopaedic Association British Society of Rehabilitation Medicine CCAA Kids with Arthritis Chartered Society of Physiotherapy Cornwall Arthritis Trust Ehlers-Danlos Support UK Faculty of Sports and Exercise Medicine Fibromyalgia Action UK Gloucestershire Arthritis Trust Hypermobility Syndrome Association The Institute of Osteopathy McTimoney Chiropractic Association Musculoskeletal Association Chartered Physiotherapists National Axial Spondyloarthritis Society National Rheumatoid Arthritis Society Orthopaedic Research UK Pain Concern Physiotherapy Pain Association Podiatry Rheumatic Care Association Primary Care Rheumatology Society Psoriasis Association
5
THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2023
RCN - Rheumatology Forum Rheumatology Pharmacy Network Royal College of Chiropractors Royal College of Podiatry Royal Osteoporosis Society Scleroderma & Raynaud’s UK Society of Musculoskeletal Medicine Society of Sports Therapists UK Gout Society Versus Arthritis
Associate members
Freehab Galapagos UK getUBetter Good Boost Grünenthal National Orthopaedic Alliance PhysioFast Online
ACHIEVEMENTS AND PERFORMANCE
In 2023 our focus has been on delivering work to improve MSK services, in line with members’ priorities. The priorities set by our members were improving services for people with MSK conditions and tackling health inequalities. Throughout 2023 the charity has worked closely with NHS England and NHS Wales to influence their delivery of MSK services. We began a project to influence services at a local level in England.
In February 2023 the charity launched an inquiry into MSK health inequalities and deprivation. By the end of 2023 the inquiry was complete and report was in draft. The report was published in March 2024.
Below we set out some of our key activities and achievements throughout the year.
NHS Engagement England and Wales
-
Monthly meetings of ARMA members with Andy Bennett and Chloe Stewart enabling members to directly gain information and raise questions and issues with the two key leads on MSK. The lead in Wales will be joining the December meeting.
-
Ongoing engagement with NHS England.
-
Ongoing national engagement with Wales NHS on the new Framework for MSK, including speaking at the launch event. This work has been carried out in collaboration with Versus Arthritis colleagues in Wales.
-
ARMA’s input is valued and listened to. “ Great perspectives that we will respond to - will be in touch.”
Local/regional NHS engagement
-
Delivered 4 ARMA regional meetings. Outcomes include new collaboration in an area with very poor ICB engagement with MSK. Community service wait times and lack of an FLS are issues people wanted to target. “It was brilliant and a very useful start to connect with others passionate in driving local MSK implementation.”
-
Delivering these meetings is also giving us new intelligence and contacts locally and regionally which can inform our work next year.
-
Increasing requests to present ARMA’s work to local and regional MSK networks and groups is raising the profile of our work and resources.
Major Conditions Strategy
- Submitted response to the Major Conditions Strategy consultation.
6
THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2023
- Ongoing engagement with the team working on the MSK aspects of the Major Conditions Strategy including signposting and introducing relevant members’ work.
Health inequalities
-
Launched a health inequality inquiry with the report now nearly complete. It has already begun raising awareness amongst healthcare professionals. “ To be honest I don’t know when I am treating people in the 10% more deprived areas of Didcot! I will check it out and be more aware now.”
-
Four public oral evidence sessions. Both the Major Conditions Strategy team, and the leads in Wales have attended them all. The presenters of the supported self-management session were asked to support with training Wales to enable this approach.
-
We continue to update our MSK inequalities website resource as we find new resources.
-
• Kings Fund conference on women’s health - ARMA involved in developing a session on MSK health with speakers from ARMA, NASS, NHSE and a local ICB. This raised the profile of MSK to an audience with little or no awareness.
Publications, resources and events
-
ARMA Lecture recording is the most watched ARMA lecture and the only ARMA event ever to get 100% excellent or good rating. Feedback described the session as amazing, insightful, thought provoking, refreshing, inspiring and innovative.
-
Delivered a webinar for people with lived experience about being involved in co-production.
-
Our website and resources are well used. “I find your website a really useful resource.” (FCP)
-
• Bone and Joint Week focused on the theme of linking MSK with other conditions – heart disease, mental health and social care were chosen. We had good engagement from members, and from the mental health partners.
FINANCIAL REVIEW
Financial Results of Activities and Events
The detailed financial results of the charity’s activities and events are set out in the Statement of Financial Activities on page 10. Total incoming resources for the year were £123,780 (£133,798 in 2022) and total resources expended were £103,066 (£93,193 in 2022) resulting in positive net movement of funds of £20,714 positive (£40,605 positive in 2022).
£39,380 of this income is restricted to projects which will be delivered in 2024.
Pharmaceutical funding for 2023 represented 26.7% of the charity’s total income. This is made up of 6.4% of core unrestricted income and 100% of restricted project income.
This is made up of:
Grunenthal: £6,245 (core) Novartis: £14,850 (project) Pfizer: £12,000 (project)
Reserves Policy
The trustees have identified a risk relating to the charities financial sustainability and seek to mitigate that risk through the application of a reserves policy.
The Board reviewed the policy in 2023 taking into account the level of inflation and our new operating model, and increased the target slightly to ensure that we continue to have reserves sufficient to address any sudden reduction in income. At the year end the free reserves were at £69,296 (£57,299 in 2022) slightly above the Board reserves target. In 2024 the trustees will agree how to ensure that reserves above the agreed level are used to further the objects of the charity.
We also hold restricted reserves to deliver projects in 2024.
7
THE ARTHRITIS AND MUSCULOSKELETAL ALLIANCE TRUSTEES REPORT For the year ended 31 December 2023
Investments Policy
The trustees are empowered to invest the monies of ARMA in accordance with its memorandum of association (clause 4.1 j).
The Board continued to review appropriate investments to deliver returns on reserves without putting capital at risk. At present a low risk, lower return option was selected which has generated some income. The Board will continue to review this in 2024.
PLANS FOR FUTURE PERIODS
The Board developed an operational plan for 2024 identifying priority activities to deliver the strategy. All aspects of this plan were developed in collaboration with the membership and are in line with the charitable objectives of ARMA. The Board agreed a focused plan for 2024 continuing the two priority areas of activity for 2023:
-
MSK health service improvement – using the ongoing work in England and the work in Wales to promote our key messages and press for MSK services in line with our vision. This will include completing the work to support local engagement we have received funding for.
-
Health Inequalities – we have a number of activities planned to support reductions in MSK health inequalities, including ensuring maximum impact for the major inquiry carried out in 2023.
We will also deliver Bone and Joint Week, the annual lecture and, where resources allow, any webinars, events or publications which will support these two priorities.
We will continue our role of networking, signposting, connecting and co-ordinating to link ARMA, our members and other key stakeholders and providing support for our members.
Impact of Future Activities and Events
The trustees will continue to measure the charity’s success by assessing the outcomes of our activities in line with our desired outcomes in the strategy.
FUNDS HELD AS CUSTODIAN
Although the charity maintains restricted funds to deal with incoming resources that are earmarked for a particular purpose by donors, sponsors and other funders, the charity does not hold, and the trustees do not anticipate that it will in future hold, any funds as custodian for any third party.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
This report was approved by the trustees on 17 May 2024 and was signed for and on behalf of the board by
………………………………………..….
Chair
Dirk Vennix
12 July 2024
8
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE Independent Examiner's Report to the trustees of the charity
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2023, which are set out on pages 10 to 18.
Responsibilities and basis of report
The charity’s trustees 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 2011Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matter have come to my attention in connection with the examination giving me cause to believe:
(1) accounting records were not kept in respect of the company as requiredby section 386 of the 2006 Act; or
(2) the accounts do not accord with these accounting records; or
(3) 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
(4) 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 (FRS102)].
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.
David Howard Chartered Accountants 1 Park Road Hampton Wick Kingston upon Thames Surrey KT1 4AS
26-07-2024
9
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) For the year ended 31 December 2023
| Notes 2 3 TOTAL INCOME TOTAL RESOURCES EXPENDED NET INCOME/(EXPENDITURE) AND NET MOVEMENT IN FUNDS FOR THE YEAR INCOME Income from generated funds Income from investment Income from charitable activities Bringing the community together to improve quality of life for people with musculoskeletal conditions EXPENDITURE Expenditure on charitable activities Bringing the community together to improve quality of life for people with musculoskeletal conditions 4 Transfers between funds 9 RECONCILIATION OF FUNDS Fund balances at 1 January 2023 9 Fund balances at 31 December 2023 9 |
96,930 84,932 11,998 Unrestricted Funds £ 930 96,000 84,932 - 57,299 69,297 |
- 26,850 Restricted Funds £ |
930 122,850 123,780 103,066 103,066 - 20,714 87,963 108,677 Total 2023 £ |
- 133,798 Total 2022 £ |
|
|---|---|---|---|---|---|
26,850 18,134 |
133,798 93,193 |
||||
| 18,134 | 93,193 | ||||
- |
- |
||||
| 8,716 30,664 |
40,605 47,358 |
||||
| 39,380 | 87,963 |
The net movement in funds for the above periods arises from the charity’s continuing operations.
No separate Statement of Total Recognised Gains and Losses has been presented as all such gains and losses are dealt with in the Statement of Financial Activities.
10
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE BALANCE SHEET 31 December 2023
| CURRENT ASSETS Trade debtors Other debtors Cash at bank and in hand NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES & NET ASSETS THE FUNDS OF THE CHARITY FIXED ASSETS Furniture & fittings 7 Computer equipment 7 Notes LIABILITIES Creditors: Amounts falling due within one year 8 Restricted income funds Local Networks Fund 9 Projects Sponsorship Fund 9 Unrestricted income funds General Fund 9 TOTAL CHARITY FUNDS 10 |
19,265 997 106,568 664 38,716 386 126,830 18,539 108,291 108,677 69,297 108,677 - 386 2023 £ |
- 772 2022 £ |
|---|---|---|
| 1,716 1,014 99,447 772 |
||
| 102,177 14,986 |
||
| 87,191 | ||
| 664 30,000 87,963 57,299 |
||
87,963 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477(2) of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts:
(i) to keep accounting records in accordance with section 386;
(ii) to prepare accounts which give a true and fair view of the state of affairs of the company in accordance with section 393, and which otherwise comply with the requirements of the Act relating to accounts, so far as applicable to the company.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
The financial statements are prepared in accordance with the special provisions of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)).
11
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE BALANCE SHEET 31 December 2023
The financial statements on pages 10 to 18 were approved by the Board of Directors and authorised for issue on 12 July 2024 and signed on their behalf by
………………...……………………….. Chair Dirk Vennix
…………………..……………….. Treasurer Zakyuddin Vora
12
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
1. ACCOUNTING POLICIES
a) Basis of accounting
The financial statements have been prepared in accordance with 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) - Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The Charity has taken advantage of the provisions in the SORP for charities applying FRS102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The principal accounting policies adopted in the preparation of the financial statements are set out below.
b) Income
Grants, donations and other similar types of voluntary income are brought into account when received, except that donated income is included gross of any attributable tax recoverable, where relevant. Donations given for specific purposes are treated as restricted income. Investmen income is accounted on a receivable basis once the dividend has been declared, or the interest earned. Credit is taken in the accounts for the proportion of subscriptions, which are receivable in the financial period. All other types of income are also accounted for on an accruals basis.
c) Expenditure
Expenditure is allocated to the charity's principal activity where the costs can be identified as being directly related to that activity. All costs that cannot be identified as relating directly to the charity's principal activity are categorised as either support costs or governance costs. Any costs that cannot be specifically categorised are allocated in proprtions based upon a suitable ratio applicable to the nature of the cost involved.
d) Tangible fixed assets and depreciation
Tangible fixed assets are stated at historical cost.
Depreciation is provided on all tangible fixed assets at rates calculated to write each asset down to its estimated residual value evenly over its useful life, as follows:
Furniture & fittings - 15% per annum
Computer equipment - over 3 years
e) Fund accounting
The general fund comprises the accumulated surpluses of unrestricted incoming resources over resources expended. They are available for use in furtherance of the general objectives of the charity.
Designated funds are a particular form of unrestricted funds consisting of amounts, which have been allocated or designated for specific purposes by the trustees. The use of designated funds remains at the discretion of the trustees.
Restricted funds are funds subject to specific conditions imposed by donors. The purpose and use of the restricted funds are set out in the notes to the accounts. Amounts unspent at the year end are carried forward in the balance sheet.
f) Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The charity was incorporated in England and Wales on 2 March 2005, with Company no. 5380237, and UK Charity no. 1108851, registered on 5 April 2005. The registered office is International House, 107-111 Fulham Palace Road, Lomdon, W6 2JA.
h) Debtors
Trade and other debtors are recognised at the settlement amount due.
i) Going concern
The Charity's activities, together with the factors likely to affect its future development, its financial position, financial risk management objectives and derivative activities, and its exposures to liquidity and cash flow risk are described in this Trustee Directors' Report.
The charity has significant reserves and sufficient cash resources, with no debt, which will make it possible to fund the Charity activities. Expenses are also managed, where possible, in line with contributions received. As a consequence, the Trustee Directors believe that the Charity is well placed to manage its business risks successfully given the current economic outlook.
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.
13
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
2 INVESTMENT INCOME
| INVESTMENT INCOME | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2023 | 2022 | |
| £ | £ | £ | £ | |
| Bank interest receivable on short | ||||
| term cash deposits | 930 | - | 930 | - |
3. INCOME FROM OF BRINGING THE COMMUNITY TOGETHER TO IMPROVE QUALITY OF LIFE FOR PEOPLE WITH MUSCULOSKELETAL CONDITIONS
| Subscriptions Grants - Government Grants - other Donations Other Seminars and conferences |
Unrestricted Funds £ 88,547 - - 1,459 5,994 - 96,000 |
Restricted Funds £ - - 26,850 - - - 26,850 |
Total 2023 £ 88,547 - 26,850 1,459 5,994 - 122,850 |
Total 2022 £ 89,695 - 37,950 2,663 3,490 - |
|---|---|---|---|---|
| 133,798 |
4 COSTS OF BRINGING THE COMMUNITY TOGETHER TO IMPROVE QUALITY OF LIFE FOR PEOPLE WITH MUSCULOSKELETAL CONDITIONS
| Advocacy Members workshop Website management Design Equality project costs Staff costs Best MSK Health project Support costs (see note 5) Governance costs (see note 5) |
Unrestricted Funds £ 16,500 - 16,500 - - - - - 59,194 9,238 84,932 |
Restricted Funds £ - 460 460 - - 10,167 6,885 622 - - 18,134 |
Total 2023 £ 16,500 460 16,960 - - 10,167 6,885 622 59,194 9,238 103,066 |
Total 2022 £ 18,000 4,314 |
|---|---|---|---|---|
| 22,314 85 924 780 - - 60,437 8,653 |
||||
| 93,193 |
14
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
5 SUPPORT AND GOVERNANCE COSTS
| Staff costs Recruitment Staff development Meeting costs Stationery, telephone and postage Computer and software Sundries Subscriptions Website management Conferences Insurance Accountancy Independent Examiners Fees Legal and professional fees Seminars and conferences Bank charges Depreciation Bad Debts |
Support Costs £ 48,026 377 427 1,450 730 813 12 477 2,553 146 893 2,781 - - - 162 347 - ~~59,194~~ |
Governance costs £ 5,336 42 47 783 81 90 1 53 284 16 99 309 2,040 - - 18 39 - 9,238 |
Total 2023 £ 53,362 419 474 2,233 811 903 13 531 2,837 162 992 3,090 2,040 - - 180 386 - ~~68,432~~ |
Total 2022 £ 54,402 576 403 1,200 1,175 1,053 43 44 2,762 235 1,103 3,046 1,800 - 531 103 614 - |
|---|---|---|---|---|
| ~~69,090~~ |
15
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
6. TRUSTEE AND STAFF COSTS
a) Trustee information
The trustees and company directors received no remuneration for their services during the current or previous year, except as noted below
During the year 5 trustees (2022: 3 trustees) were reimbursed for meeting expenses incurred on behalf of the charity totalling £622 (2022: £304).
b) Staff information
| Staff costs for the above persons: Salaries and wages Social security costs Pension costs The average number of staff employed by the charity during the year was as follows: Bringing the community together to improve quality |
60,247 £ 56,313 2,357 1,577 Total 2023 2 |
Total 2022 2 |
|---|---|---|
| £ 50,688 2,175 1,539 |
||
| 54,402 |
During the year no employees (2022: none) received emoluments over £60,000.
The charity director Susan Brown, who is not a Trustee, was paid £53,811 for the year ended 31st December 2023.
7 TANGIBLE FIXED ASSETS
| DEPRECIATION 1 January 2023 Disposals Charges for the period 31 December 2023 NET BOOK VALUE 31 December 2023 COST 1 January 2023 Additions Disposals 31 December 2023 1 January 2023 |
1,119 - - 1,119 - Furniture & fittings £ 1,119 - - 1,119 - |
1,712 - 386 2,098 386 772 Computer equipment £ 2,484 - - 2,484 |
Total £ 3,603 - - |
|---|---|---|---|
| 3,603 | |||
| 2,831 - 386 |
|||
| 3,217 | |||
| 386 | |||
| 772 |
16
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
- 8 CREDITORS
| Total Amounts falling due within one year: Trade creditors Taxation & social security costs Other creditors Accruals and deferred income |
18,539 14,986 2023 £ 1,510 1,898 257 14,874 2022 £ 1,122 972 230 12,662 |
|---|---|
| Local Networks Fund 664 - - - Projects Sponsorship Fund 30,000 26,850 (18,134) - Unrestricted income funds: General Fund 57,299 96,930 (84,932) - 87,963 123,780 (103,066) - 9 THE FUNDS OF THE CHARITY At 1 January 2023 Incoming Resources Resources expended Transfers between funds Restricted income funds: £ £ £ £ |
69,297 At 31 December 2023 £ 664 38,716 |
|---|---|
| 108,677 |
Local Networks Fund
The Local Networks Fund was set up to develop Local Networks with the support of the Department of Health’s Section 64 grant scheme and to receive other grants for use by individual ARMA local groups. The balance on the fund at the year end includes £664 (2022: £664) for use by ARMA Dorset.
Projects Sponsorship Fund
A fund for specific projects undertaken by ARMA in partnership with its members.
17
THE ARTHRITIS & MUSCULOSKELETAL ALLIANCE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
10 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Restricted income funds: Local Networks Fund Projects Sponsorship Fund Unrestricted income funds: General Fund |
- 664 - 664 - 38,716 - 38,716 386 87,450 (18,539) 69,298 Tangible fixed assets Current assets Current liabilities Total £ £ £ £ |
|---|---|
| 386 126,830 (18,539) 108,677 |
11. CONTROL
The company is limited by guarantee and as such has no share capital. The company is controlled by its members who are the 37 member organisations which subscribe to the Arthritis and Musculoskeletal Alliance. Every member organisation of the company undertakes to contribute such amounts as may be required not exceeding £1 to the assets of the company if it should be wound up whilst the organisation is a member or within one year after the organisation ceases to be a member.
12. RELATED PARTY TRANSACTIONS
There were no disclosable related party transactions during the year (2022 - none).
13. TAXATION
The charity is exempt from tax on income and gains falling within section 506 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
18