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2021-02-28-accounts

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ANNUAL REPORT

2020/21

NEBDN is a limited company registered in England & Wales No. 05580200. Registered with the Charity Commission in England & Wales No. 1112331. Registered with the Office of the Scottish Charity 1 Regulator (OSCR) No. SC045470.

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Introduction
Welcome letter from Sarah 04
Summary from the CEO 06
Highlights from 2020/21 08

Our ambitions for 2021/22

Our ambitions for 2021/22 22
Ofqual and Engagement 24
Information 27
Management Systems
NEBDN activities,
achievements and
performance in 2020/21
NEBDN activities, 11
achievements and
performance in 2020/21
Qualifications 12
Online OSCEs in September 14
2020 and January 2021
Information Management 15
Quality 16
A year in the life of working 18
from home
Engagement 20

Financial Review

Financial Review
Financial Review 28
The work of the Board 29
The work of the Board 31
Committees
Statement of Trustees’ 32
responsibilities
Financial Contents
Independent auditors report 34
Statement of financial 38
activities including income
and expenditure accounts
Balance Sheet 39
Statement of cash flow 40
Notes to the financial 41
statements

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Welcome letter from Sarah

A warm welcome to the Annual Report of the National Examining Board for Dental Nurses (NEBDN), which includes key information about our organisation, our achievements during the year ended 28 February 2021, as well as our plans and priorities for the next year.

When we were less than one month into our new operating year, COVID-19 struck the world, lockdown was enforced, and we all were mandated to stay at home and prevent the virus from spreading. Within a few days of lockdown, NEBDN had moved to remote working, and so started one of the most challenging and demanding periods in our history. In a remarkably short period of time, NEBDN was able to transform its face to face and paper-based assessment model, into one of successful online delivery. Throughout this period, our teams showed their flair for innovation, determination and above all, immense resilience, in order to ensure our focus remained on supporting the education and training of dental nurses.

Of course, there have been other achievements during the year, most notably we have continued to work on the improvement of our infrastructure, and real progress has been made with our IT and management of information; we have developed modern and environmentally friendly systems and services, in order to provide high quality support to our Associates, Course Providers and Candidates. And as part of our commitment to the growth of our business, and to providing a high-quality education for dental nurses, we have continued to work towards Ofqual recognition, which remains a strategic priority.

Despite being in a global pandemic, we have also had the pleasure of welcoming new members to the staff team, as well as recruiting some new Trustees to the Board; we have welcomed Debra Worthington, Jane Kilgannon, Julie Byrom, Kathy Duffy, Paul Griffith, Stephen Clark, Stephen D’Souza and Ulpee Darbar. We have also said some goodbyes and would like to especially record our thanks and very best wishes to Marie Parker and Lindsay Mitchell. Both Marie and Lindsay were extremely dedicated to NEBDN, Marie being a former Chair of the Board, and Lindsay as the Chair of the Governance Committee.

As Chair of the Board of Trustees, I am enormously proud of what NEBDN, under Kate’s leadership, has achieved. I would like to take this opportunity to thank Kate, the Head Office team, our Associates, Committee members, volunteers and my fellow Trustees for their dedication and support for NEBDN during the year.

Sarah Young Chair of the Board of Trustees

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OUR MISSION

To deliver a dental workforce to meet the changing oral health needs of the UK population.

We achieve our mission by providing high quality qualifications for dental nurses. We ensure that those who gain NEBDN qualifications are equipped with the relevant skills, knowledge and understanding to provide excellent care for their patients and professional support for other members of the dental team.

We are supported by a network of Associate examiners who are expert practitioners in dental care. They help us to ensure that the design of our assessments is focused on the needs of patients and organisations providing dental care services.

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one could have imagined back in March 2020, how an enforced na tio-

nal lockdown in response to the COVID-19 pandemic would

No one could have imagined back in March 2020, how an enforced national lockdown in response to the COVID-19 pandemic would change the way that so many organisations would need to operate for the foreseeable future. NEBDN is no exception. With a face-to-face, paper-based, examination delivery model, it was necessary to quickly adapt to new ways of working and introduce systems and processes to support the effective transition to delivering online examinations. Our annual report this year really tells the story of how we managed to make that happen, and how ‘business as usual’ has never felt so unusual.

In early March 2020, the NEBDN Senior Management Team (SMT) were meeting daily to update our business continuity plans and develop a strategy for our team to work from home, which involved looking at communications and the provision of IT and security. Home working started on 19 March and turned out be a more long-term arrangement than anyone could have anticipated at the time, continuing well into 2021.

At the same time, and in response to requests from our Course Providers and Candidates, we started to look at how we could provide remote assessments that would allow dental nurses to continue to qualify and enhance their careers. We were determined that we would continue to support our dental nurses, at a time when the healthcare profession needed more ‘hands on deck’ then ever. Alongside this, we have also been proud to press forward with major projects which are laying foundations for future growth, diversification and future-proofing of NEBDN.

I would like to take this opportunity to thank all our staff, Associates and stakeholders, who have given us such wonderful support, encouragement and expertise, and allowed us to develop our new examination provision at an unprecedented pace. Your contributions are invaluable, and we are so grateful for them.

Kate Kerslake CEO

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Highlights from 2020/21

“In our experience, dental practices understand and value the qualifications NEBDN offer.”

Leeds Dental Institute, NHS

COURSE PROVIDERS CANDIDATES ASSESSMENT 130+ accredited Course 5,070 candidates sat 100% online assessment Providers across the UK examinations last year for methods and portfolio of and Republic of Ireland, Diploma and Postevidence. offering a wide range of Registration qualifications. courses.

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National Diploma statistics

Out of 4,085 candidates, a total of 3,435 passed.

(Pass percentages below).

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100 % 100% 100%
SCDN SCDN
80 % 86% ODN
80%
OHE
70 %
69%
60 % 57% 58% DIN 59% DSN 58% ODN
50 % DSN FV 51% OHE
52%
48% RAD
40 % RAD 47% DIN
30 %
20 %
10 %
Mar 2020 Sep 2020
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2,171 sat
the diploma
written exam
1,914 sat
the diploma
OSCE exam
985 sat a
Post-Registration
exam
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Post-Registration statistics

Out of 985 candidates, a total of 755 passed. (Pass percentages on the left).

No cohorts for Fluoride Varnish (FV) in September 2020.

NEBDN’s National Diploma in Dental Nursing is recognised by the General Dental Council (GDC) as meeting their Standards for Education, and appropriately preparing candidates for practice. This means that those who achieve NEBDN’s National Diploma can apply to join the GDC register. We take our responsibility seriously to ensure that the individuals to whom we award the National Diploma possess the knowledge, skills and competency to be registered as dental nurses. By upholding these standards, we contribute to maintaining and enhancing patient safety and care.

NEBDN has worked with expert practitioners, dental nurses, dentists, other members of the dental team and industry experts to set standards and requirements for Post-Registration training and qualifications .

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I NfORMATION
T EChNOlOgy
NEBDN’ S
E NgAgEMENT Q UAlIfICATIONS
STRATEgy
fOCUSES ON
P EOPlE
Q UAlITy
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11 NEBDN activities, achievements and performance in 2020/21

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Qualifications

From the beginning of 2020, NEBDN closely monitored the advice coming from the GDC, the UK government and the NHS, and took the decision to continue to deliver our post-registration examinations face to face on Friday 13 March. Several measures were put in place and guidance was provided to protect Candidates and examiners. 531 candidates sat examinations across seven different qualifications.

Taking government advice and lockdown restrictions into account, we took the decision to cancel our National Diploma face-to-face written examinations which was due to take place on 4 April. Our Operations team then worked tirelessly to come up with an alternative way of effectively delivering our examinations, meaning that our trainee dental nurses could qualify and join a much-needed team of healthcare professionals.

Candidates who were due to sit their

examination in April 2020 were asked at the start of May 2020 if they were interested in sitting their examination sooner online, rather than waiting to join the cohorts sitting in November 2020 and January 2021. The response was overwhelmingly positive.

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There were regular discussions with key stakeholders, including the GDC, about how this could be achieved, with a primary focus on maintaining the high standards NEBDN prides itself on as a leading provider of dental nursing qualifications. On 23 July 2020, NEBDN’s first online examinations took place, in the form of our National Diploma written examinations, with 823 candidates sitting in the safety of their homes or practices.

In order to prepare for the new online examination process, candidates were given the opportunity to participate in a practice examination session. They could download and log into the new software, review any supporting guidance and complete a range of examination questions prior to their actual examination day. This meant that most technical issues could be identified, raised, and addressed before the online examination was taken. The team at NEBDN were able to consider and quickly implement any necessary improvements to the new processes ahead of time.

5,070 Candidates sat an NEBDN exam this financial year

The response from key stakeholders to the first online written examination was very positive. NEBDN then adopted a similar approach to the Post-Registration qualifications and was able to successfully provide all our Post-Registration examinations in September 2020

and a second National Diploma written examination in November 2020 online, ensuring trainee and registered dental nurses had the opportunity to qualify despite the challenges of the pandemic.

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Online OSCEs in September 2020 and January 2021

One of the biggest challenges NEBDN faced was to develop a way of running the Objective Structured Clinical Examinations (OSCEs) online. These assessments require Candidates to demonstrate the practical application of their knowledge in a clinical setting. During the examination the Candidate attends 10 or more ‘stations’ using scenario-based questions to undertake tasks which are completed in a strict five-minute timeframe. The OSCEs are usually held in several centres across the UK on the same day and require large-scale, face-to-face interaction – something which was not possible in a national lockdown.

We are pleased to report that 89% of Candidates passed the online OSCE examination in September 2020, which is a testament to the hard work of our Course Providers and their students. A second series of online OSCEs took place in January 2021, with 1183 Candidates sitting, facilitated by 134 Associate examiners over 11 days with 1024 nurses qualifying and able to become GDC registrants.

We were delighted that we were able to benefit both patients and the profession by continuing to qualify dental nurses during the pandemic, allowing them to become GDC registrants and contribute to the hard work of our health care industry.

NEBDN’s announcement of online exams was a great tool to ease off the stress and panic of the learners. With the news of online exams, our candidates felt very supported and capable of doing their exams in a secure environment at home or in practice. New learners prefer this style now. Forward Academic Team Ltd.

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Information Management

We continued to work on the development of our Information Management (IT) which is key to our strategic aims. These included:

The aim is to provide benefit to our Course Providers and Candidates by producing more efficient, accurate and environmentally friendly systems and services.

01

Online Portfolios

02

New finance systems

03

CRM system

We were delighted to gain accreditation for CyberEssentials for the second year running. In order to achieve the award, we enhanced a number of our security procedures. For example, revising our password rules. With the increase in online hacking and cyber attacks taking place during lockdown - targeting especially charities and educational institutions, we knew it was a very timely and important exercise. Protecting the information of our stakeholders including Candidates and Course Providers is always at the forefront of our planning. We intend to renew our CyberEssentials accreditation annually to maintain the robustness of our IT security systems.

Improvements in our IT systems now mean that trainee dental nurses working towards an NEBDN qualification can complete their qualifications in the safest way possible.

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Quality

Application for Ofqual Recognition

We reported last year that we would be aiming to make a submission to become Ofqual recognised within this financial year. This remains a strategic priority. However, the project was slightly delayed due to our maximum focus being on developing and delivering online examinations within a short period of time. We plan to make our application for Ofqual recognition in Summer 2021. Achievement of Ofqual recognition would secure a range of advantages for NEBDN’s Candidates and Course Providers. For example:

ers would require in order to continue to assist Candidates in completing their studies in such an uncertain time. Physical audits were replaced with quarterly reviews by telephone or online video platform. This also provided an opportunity to share vital updates on the rapidly evolving development of the online examinations and new measures we put in place such as the extending of portfolio deadlines.

NEBDN developed a new system for assessing potential new Course Providers. We were able to attain the correct amount of information and undertake assessments remotely to ensure we were still upholding robust standards for accreditation, while still encouraging the expansion of dental nurse training provision.

People

NEBDN could not have achieved everything it did this year without its fantastic people.

Our people are integral to the success of our organisation, and we seek to recruit, train, and retain the best possible employees. During 2020/21 we successfully recruited for the following roles:

(Assessment)

new roles to the organisation.

In April 2020 Henry Payne joined the SMT as Head of Quality and Standards, a new role within NEBDN. With years of experience working for Ofqual-regulated awarding organisations, Henry leads on our Ofqual submission for recognition and managing the compliance of NEBDN following a successful application. Henry is responsible for the Quality Assurance and Qualification Development team.

Commencing her employment on the same day as Henry, we welcomed Jennifer Simmons as Business Operations Manager (Assessment) in April 2020. Jennifer was thrown headfirst into working with Nadine Davies (Head of Operations) to move all our examinations online and deliver valid and reliable assessments in a method never used before by NEBDN. Jennifer also comes with a wealth of experience from the awarding organisation world.

To support our ambitions to offer the Dental Nurse Apprenticeship and review all our current qualifications for our Ofqual submission, the new role of Qualification Development Manager was created and filled in December 2020 by Teresa Wilson. Teresa has developed both qualifications and End Point Assessments for an Ofqual recognised awarding organisation and brings a new area of skills and expertise to NEBDN.

Quality Assurance Activity

Our Quality Assurance team adapted quickly to the ever-changing world of remote working, ensuring that our quality standards were maintained by our Course Providers despite being unable to conduct face-to-face audits, as is standard practice. We were also mindful of the amount of additional support our Course Provid-

In addition to these roles, we also expanded the SMT to include a Head of Quality and Standards and successfully filled this position in April 2020, to support our ambition to become an Ofqual recognised awarding organisation.

In 2020/21 we welcomed six members of staff, two of which were

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Staff structure diagram

Staff Christmas Party 2020

Employee of the Year 2020

Staff workshop 2020

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A year in the life of working from home

Planing and creativityThe ‘can’t com to the phone right now’

Photo credit to Henry Payne, Head of Quality and Standards.

The ‘summer holidays at work day’

Photo credit to Elena May, Engagement Manager.

The ‘doggy day care at desk day’

Photo credit to Emma Hoyles, Quality Manager.

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VOLUPTA IN EXERI-
VOLUPTA IN EXERI-
VOLUPTA IN EXERI-
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TOP NEBDN STATISTICS

1 CARBON FOOTPRINT REDUCTION

34 tonnes, which is enough Carbon Dioxide (CO2) emissions to heat a house for 23 years!

2 TRAVEL MILES REDUCTION

31,000 travel miles, which is enough miles to drive round earth’s equator five times!

Es esciis conesti cus Maintaining staff motivation and well-being has been a reri ditemo con re top priority for the SMT and Trustees throughout the period mosapere con cus, working from home. In addition to the training, workshops volorunt recerum ditisquibus sitae. and appraisal systems, we also put in place regular informal catch-ups to allow staff to have some light-hearted downtime and connect with colleagues.

3 PAPER PRINT REDUCTION

161,000 papers saved from taking our exams online, which is the same as

planting 16 pine trees!

Working from home presents some domestic challenges. Online meetings punctuated with wifi freezing mid-sentence, the constant chorus of ‘you’re on mute’, toddlers and cats making grand appearances and couriers knocking on the door in the middle of presentations. On the other hand, it is safe to say that no-one misses the daily rush hour commute to the office! As we worked from home for almost the entire financial year, we wanted to celebrate it by collating some of the statistics from our experiences.

Since working from home...

RERU PTAE ORERCH ILIQUE 19,000 cups of tea and coffee made = enough water to fill 43 bathtubs.

Since working from home...

ORERU PTAERUM COH 2,300 parcels delivered = 12 ILVEL Amazon delivery vans just for us.

Since working from home...

ERU PTAER ORERCH ILIQOver 100 staff quizzes and coffee UEV break catch-ups = a happy team.

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ENGAGEMENT

NEBDN’s Spring conference

Before the first national lockdown, NEBDN was delighted to host its Spring Conference in Manchester in March 2020. The Conference was designed for both Course Providers and Candidates, providing Continuing Professional Development (CPD) sessions, sector updates and an overview of future plans for NEBDN. As well as presenting relevant and insightful CPD opportunities for trainee and qualified dental

nurses, allowing them to fulfil their CPD requirements for their GDC registration. The conference built upon the information we have produced for Candidates with our ‘Crowning Careers’ publications, showcasing different career opportunities available to dental nurses.

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The day also included a celebration, as the winners of the NEBDN Special Recognition Awards were announced. Awards were presented to Trustee, Lindsay Mitchell, National Diploma Committee written examination lead, Katherine Mills, and NEBDN Orthodontic Committee Member, Jayne Wilkins.

The agenda included presentations from the GDC on Professionalism, MouthCare Matters on Oral Health Prevention and talks from NEBDN Course Providers and staff. The afternoon section also included guest speakers from The Royal Navy, Dentaid and the British Army.

148 tickets sold 100% feedback for another event 2,000 new website visitors 60+ Prospectus’ given out

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Our ambitions for 2021/22

Our ambitions for 2021/22 continue to focus on further development of our strategic priorities described above: Information Management, Quality, People, Qualifications and Engagement. We are pleased that we are continuing to push forward with our major projects in relation to our new IT systems and our application for Ofqual recognition, in addition to making significant progress with improvements to our newly developed online examinations.

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We plan to continue to deliver all examinations online for the entirety of the 2021/22 financial year, in order to provide certainty and safety to our Candidates, Associate examiners and staff. We will therefore be working to refine our online examination provision, communications and delivery throughout 2021/22.

Specific developments we will be working towards for our examinations include: • A remote proctoring service (that emulated the role of an on-site invigilator)

• A full Candidate performance report for each examination and

• Online question paper standardisation

The remote proctoring service will enhance our already highly effective and accurate cheat analysis service, which ensures that Candidates are behaving professionally when undertaking examinations remotely. We are also working towards producing a comprehensive Candidate performance report for each of our examinations, which will breakdown how the Candidate has performed against each aspect of the curriculum. This is currently something that is only available for our OSCE examinations and is chargeable, but we hope to offer this to all for free as standard. Finally, we are working towards achieving automatic question paper standardisation, providing accurate standardised examination papers at the touch of a button for an improved ability to provide on-demand examinations and eliminate the need for manual intervention.

In addition, we want to continue to improve the experience our Course Providers have with NEBDN, and as part of this, we will be working with our online portfolio suppliers PebblePad to increase the functionality of the platform, to allow our Course Providers to use it to deliver their own bespoke online learning and content to their Candidates.

Qualifications - Examination Delivery

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Ofqual & Engagement

Achieving Ofqual recognition is one of our main strategic priorities and we are aiming to make our submission to Ofqual in summer 2021. As part of the work we are undertaking in order to prepare us for compliance with Ofqual’s General Conditions of Recognition, there are two main areas we will be focussing on in early 2021:

Engagement

Firstly, recognising that the management of conflicts of interest (actual and perceived) is a fundamental condition of recognition, we evaluated conflict of interests across the organisation and identified a potential conflict of interest within our qualification committees. We have taken the decision to address this by dissolving the current qualification committee structure and implementing a new structure to support our assessment cycle. The new structure will consist of:

Curriculum Steering Committee

The Curriculum Steering Committee will guide the development of qualifications along with support from the Qualification Development Manager. The role of Committee members will include recommending adjustments and developments to qualifications and supporting the progressive solutions for the expansion of qualification content. In addition, they will review examination feedback, set future examination parameters, and produce reports for use by stakeholders to drive improvements in assessments and operations.

Ratification Committee

The Ratification Committee will help guide NEBDN in critical review and determination of assessment results. Ratification Committee members will participate in the examination results ratification process and contribute to

the ratification agenda reports to help drive improvements in assessments and operations.

Subject Matter Experts

Subject Matter Experts will guide the development of qualifications. Subject Matter Expert duties will include review, adjustment and commissioning of new assessment questions and scenarios. They may also be required to help with the development of new qualifications, examination software and implementation of new qualification procedures.

Qualifications

Secondly, we plan to review our current portfolio of qualifications. We want to ensure that we are at the cutting edge of dental nurse education and to confirm that we are offering qualifications which offer the best possible outcomes for our Candidates (taking into account assessment methods and delivery). We will undertake this review in consultation with all of our stakeholder groups.

With Ofqual recognition, we plan to become an End Point Assessment Organisation, eligible to deliver End Point Assessments for apprenticeship standards. We plan to develop an NEBDN version of the Level 3 Dental Nursing Apprenticeship in 2021/22, along with enhancing our operational services to allow us to offer high quality on-demand End Point Assessments for this standard.

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Information Management Systems

Once the new CRM system is installed (Spring 2021), we will begin to move data and processes over from our existing system onto the new one. The final phase in Autumn 2021 will then be the external rollout to our Course Providers, giving them access to the system.

Our Course Providers will feel the benefits of our new CRM system in several ways. It will enable us to conduct all our quality assurance activities such as audits, sampling, new accreditation requests and investigations – through the system. Course Providers will be able to register their Candidates directly into the system, which will eliminate the need for any extra paperwork to be filled in by Candidates and will reduce the scope for errors. It will also allow a direct connection to our other IT systems, meaning better accuracy of data and less manual intervention, improving efficiency and helping us and our Course Providers strive to become paperless.

Our new finance systems will go live in the new financial year, meaning all transactions from 1 March 2021 onwards will go through the new system, enabling better reporting, improved communication with other systems, and streamlining processes such as the production of monthly accounts. Alongside the rollout of the new system, we will also be introducing new financial procedures to help us become more financially robust, such as a purchase order requisition process, and a new way for our Associates to claim for time they have spent working for us.

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Financial Review

NEBDN generates the majority of its income from fees paid by Candidates undertaking NEBDN qualifications. This income is generally sufficient to fund the operation of our core activities, invest in developments and improvements, and contribute to our reserves.

As noted in this report, NEBDN has faced an incredibly challenging year which has had a direct impact on our financial results. To complete our qualifications, all Candidates must complete a portfolio of evidence detailing practical experience they have gained within their workplace. Due to the pandemic, dental practices closed in March 2020 for three months and then once reopened, many practices scaled down the variety of treatments available, often only undertaking emergency appointments. This resulted in a significant number of Candidates being unable to complete their portfolio of evidence and they were therefore unable to sit the next available summative assessment (in the form of the final examination) which would complete their qualification. NEBDN supported Candidates who were in this unfortunate situation by allowing them to defer their examination dates until they had successfully completed their workplace learning, resulting in unprecedented numbers of Candidates deferring their examination dates into 2021/22. Due to the circumstances, we made the decision to waive the usual fees for deferrals, which typically generate an income of around £50,000 per year.

despite the examinations not taking place. We also made savings on our overheads, most significantly in savings made working from home and from the cancellation of exhibitions we were due to attend.

Despite the many challenges of 2020/21, NEBDN is pleased to report an end of year surplus of £22,023. The hard work from our team means we are heading into 2021/22 with our new CRM and accounting systems which will create further efficiencies and improvements in our working practices. Continued examination delivery throughout the pandemic means our balance sheet and reserves remain healthy and we continue to maintain a good intake of new Candidates, which ensures our cashflow remains strong.

It is NEBDN’s policy to maintain free reserves to cover a period of 12 months of examination delivery (£1,430,557) should the organisation cease to operate. At the year end, total reserves were £1,218,532 of which the free reserves were £1,138,101.

Governance

The move to online examinations meant that we reduced many of the significant costs associated with the delivery of face-to-face examinations. Our OSCE examinations are resource intensive, and the majority of these costs were redirected to software, training, research and facilitating online delivery. Many of these new costs were variable and scaled up or down relative to the increase or decrease in Candidates sitting. NEBDN did have some contractual obligations relating to services for the face-to-face OSCE exams which were still incurred

NEBDN is a registered charity and registered company limited by guarantee. Our purpose, activities, powers, and obligations are set out in our Articles of Association which were updated and amended on the 23 October 2020.

As the company is limited by guarantee, the charity has no share capital, and the members are limited to a contribution of up to £10 each towards the companies liabilities in the event of the company being wound up.

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The work of the Board We have sixteen Trustees on the Board who provide a mixture of clinical, educational, financial and legal expertise. There have been six full Board meetings during the year.

As well as discharging their general and legal responsibilities in terms of governance and business oversight, the Trustees have also provided vital support, challenge and expertise on the projects NEBDN has undertaken during the year. The year was also a challenging one for Trustees, who quickly adapted to online Board and committee meetings and continued to offer guidance and thorough decision making in order to achieve the successful move to remote assessments. Despite an uncertain environment, the Board continued with its planned recruitment drive as several existing Trustees were nearing their end of term. The Board were delighted to appoint eight new Trustees, four lay and four clinical, to strengthen the skills and experience of the NEBDN Board.

Our policy for the recruitment, selection, development, appraisal and term of Trustees, gives structure for the Board’s activities to

ensure that our practice is consistent with legislation, good human resources (HR) practice and guidance issued by the Charities Commission. Trustees are appointed for a three-year term, which can be renewed with the consent of the Board. All Trustees receive a comprehensive induction and annual appraisal and development plan. Our Board consists of clinical (dentists, dental nurses or other dental professionals) and lay Trustees. NEBDN appointed a new Chair, Sarah Young, in October 2020. Sarah is a lay Chair, and has been on the Board since October 2015, serving as Chair of the Governance Committee, and Vice-Chair of the Board before her appointment.

Each Trustee is a member of one of the Board’s Committees or supports on a specific project. In addition, Trustees take lead responsibility for particular topics – for example the Information Governance, Health and Safety, HR, Insurance and Investments.

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Trustees

During the year, the Trustees were:

Sarah Young Chair
Alex Forsythe Lay (Resigned May 2020)
Debra Worthington Clinical (Appointed October 2020)
Faizal Essat Lay
Gill Jones Clinical
James Ashworth Holland Clinical
Jane Kilgannon Lay (Appointed October 2020)
Julia Frew Lay
Julie Byrom Clinical (Appointed October 2020)
Kathy Duffy Lay (Appointed October 2020)
Lindsay Mitchell Lay (End of term October 2020)
Louise Belfield Clinical
Marie Parker Clinical (End of term October 2020)
Rebecca Cox Clinical
Paul Griffiths Lay (Appointed October 2020)
Phil Bunnell Lay
Stephen Clark Lay (Appointed October 2020)
Stephen D’Souza Clinical (Appointed October 2020)
Thomas MacGregor Clinical (End of term October 2020)
Ulpee Darbar Clinical (Appointed October 2020)

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The work of the Board Committees

Education and Standards Committee

NEBDN’s Education and Standards Committee (ESC) has the lead responsibility to set and uphold standards and quality in NEBDN’s Pre- and PostRegistration learning programmes and qualifications, to ensure that they meet the needs of dental nurses, other dental professionals and their employers and Course Providers. Each qualification is managed by a separate committee appointed to supervise and enhance the qualification and provide clinical expertise in the assessment of Candidates seeking its award.

Finance and Business Effectiveness Committee

The Finance and Business Effectiveness Committee (FBEC) assists the Board in discharging its legal responsibilities with respect to the financial and administrative control of the organisation and ensures that the financial, human and technical resources of the organisation are managed in an effective and efficient manner. This committee was previously named the Finance and Business Management Committee.

Governance Committee

The Governance Committee assists the Board in providing strong leadership, enhancing Board decision making and demonstrating accountability. This enables the Board to carry out its due diligence function and helps to ensure that the charitable aims and objectives of the organisation are met and ensures that the organisation delivers public benefit. The Governance Committee does this by:

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Statement of Trustees’ responsibilities

The Charity Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, submit their annual report and the audited statements for the period ended 28 February 2021. 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 2015.

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing those financial statements, the Trustees are required to:

The Board has responsibility for the company’s activities and exercises its powers through the Chief Executive Officer (CEO). The Board has the ultimate responsibility for directing the affairs of NEBDN, and is responsible for ensuring that it is solvent, well-run, and delivers the charitable outcomes for which it has been set up. The Board is pivotal in shaping the organisation, providing a strategic steer, and in challenging and supporting the organisation’s work in ensuring high standards of education and training.

NEBDN:

First Floor, Quayside Court, Chain Caul Way, Preston, PR2 2ZP

Bankers:

The Royal Bank of Scotland, 80 Lord Street, Fleetwood, FY7 6JZ.

Solicitors:

Brabners LLP, Horton House, Exchange Flags, Liverpool, Merseyside L2 3YL.

Auditors:

McLintocks (NW) Limited, 46 Hamilton Square, Birkenhead, Wirral, Merseyside CH41 5AR.

Investment Advisers:

Tilney Investment Management Services Ltd, Royal Liver Building, Pier Head, Liverpool, L3 1NY.

Disclosure of information to auditor

The Trustees confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees’ report was approved by the Board of Trustees on 23 October 2021.

Sarah Young

Chair of the Board of Trustees

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Statement of Trustees’ responsibilities (continued)

The Trustees, who are also the directors of National Examining Board for Dental Nurses for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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.

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Independent auditor’s report

To the Trustees of NEBDN

Opinion

We have audited the financial statements of National Examining Board for Dental Nurses (the ‘charity’) for the year ended 28 February 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Independent auditor’s report (continued)

To the Trustees of NEBDN

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

the financial statements are not in agreement with the accounting records and returns; or

certain disclosures of trustees’ remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit; or

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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Independent auditor’s report (continued)

To the Trustees of NEBDN

Extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including

fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our knowledge and experience of charity sector;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011, data protection, anti-bribery, and employment legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management team and inspecting legal correspondence; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management team as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual or unexpected relationships;

• tested journal entries to identify unusual transactions;

• assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

• investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation;

• enquiring of management as to actual and potential litigation and claims; and

• reviewing correspondence with relevant regulators.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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Independent auditor’s report (continued)

To the Trustees of NEBDN

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body,and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Helen Furlong FCCA (Senior Statutory Auditor)

23 October 2021

for and on behalf of McLintocks (NW) Limited .........................

Chartered Accountants

Statutory Auditor

46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR

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Statement of financial activities including income and expenditure accounts

For the year ended 28 February 2021

38

Docusign En¥ÈlopÈ ID". 1C99FCBC-DC0048C2-BBF&21490928D549 Balance Sheet As at 28 February 2021 2021 2020 Notes Fixed assets Intangible a5set5 Tangible assets Investments 12 13 14 29,990 50,441 550,792 4.448 67.615 536,298 631,223 608,361 Current ass•ts Stocks Debtor5 Cash at bank and in hand 15 18 17,799 420,946 1.809.377 24,033 209,572 1.811.760 2,248,122 2,045,365 Creditors.. amounts falling due within one year 17 11,572,793) {1.412,7471 Nel current assets 675.329 632.618 Total assets less current liabilities 1,306,552 1,240.979 Creditors.. amounts falling due after more than one y•ar 18 188,0201 144,4701 N•t assets 1,218,532 1,196,509 Ineom• funds Restricted funds Unrestricted fvnds Designated funds General Un￿strICted funds 20 80 21 150,346 1,068,186 148,846 1,047,583 1,218,532 1,196,429 1,218,532 1,196,509 The financial ststemènts ￿re approved by thè Trustge$ on 14 Sèptèmber 2021 D¢¢U$￿n•d by.. Ms ¥V" (th'airl oung Truste• Company Registration No. 05580200 39

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Statement of cash flows

For the year ended 28 February 2021

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Notes to the financial statements

For the year ended 28 February 2021

1 Accounting policies

Charity information

National Examining Board for Dental Nurses is a private company limited by guarantee incorporated in England and Wales. The registered office is Quayside Court First Floor, Chain Caul Way, Ashton-on-Ribble, Preston, Lancashire, PR2 2ZP.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity’s [governing document], the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “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)”. The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The charity’s financial statements have been prepared on a going concern basis which assumes an ability to continue operating for the foreseeable future. The Covid- 19 pandemic was unexpected and it is recognised that it will have an impact on the future income and expenditure of the charity and led to a reassessment of the charity’s budget and business plan. No significant concerns have been noted and it is considered appropriate to continue to prepare the financial statements on a going concern basis.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

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.

Income from charitable activities consists of fee income relating to examinations set. Fee income received in advance is deferred and recognised over the estimated time taken to complete the relevant qualification.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally on notification of the interest paid or payable by the bank.

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

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Notes to the financial statements (continued)

For the year ended 28 February 2021

1 Accounting policies

1.5 Resources expended

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.

The costs of preparing examinations are written off as they are incurred, irrespective of examination dates. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT has been charged to the activity for which the expenditure was incurred.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities.

Governance costs comprise the costs of running the charity, including strategic planning for its future development, external audit, any legal advice for the Trustees, and all costs of complying with constitutional and statutory requirements, such as the cost of Board and Committee meetings, and of preparing statutory accounts and satisfying public accountability.

1.6 Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.7 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software

Patents & licences - 30% on cost

Website costs - 30% on cost

1.8 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings - 15% on cost

Computers - 33.33% on cost

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Notes to the financial statements (continued)

For the year ended 28 February 2021

1 Accounting policies

Assets costing less than £500 are not capitalised.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.9 Fixed asset investments

Investments held as assets are stated at market value at the balance sheet date. Unrealised gains and losses are included on the Statement of Financial Activities each year.

1.10 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.11 Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.12 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.13 Financial instruments

The charity has cash at bank, other debtors and other creditors that are financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.14 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15 Retirement benefits

fall due. Payments to defined contribution retirement benefit schemes are charged as an expense as they

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Notes to the financial statements (continued) For the year ended 28 February 2021

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Notes to the financial statements (continued) For the year ended 28 February 2021

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Notes to the financial statements (continued) For the year ended 28 February 2021

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Notes to the financial statements (continued) For the year ended 28 February 2021

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Notes to the financial statements (continued) For the year ended 28 February 2021

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Notes to the financial statements (continued)

For the year ended 28 February 2021

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Notes to the financial statements (continued) For the year ended 28 February 2021

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Notes to the financial statements (continued) For the year ended 28 February 2021

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Notes to the financial statements (continued) For the year ended 28 February 2021

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Docusign Envelope ID". 1C99FCBC-OCOO-48C2-BBF1¥2149092BD549 www.nebdn.org