2021-12-31-accounts - Crohn's & Colitis UK

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Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Annual Report

and

Financial Statements

for the year ended 31 December 2021

Crohn’s & Colitis UK – trading as Crohn’s & Colitis UK Registered Charity No. 1117148 (England and Wales) SCO38632 (Scotland) A Company limited by guarantee in England and Wales No. 05973370

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

CONTENTS ............................................................................................................................................. 2 A Welcome from our Chair & Chief Executive ....................................................................................... 3 Who we are ........................................................................................................................................... 4 Strategic Report ..................................................................................................................................... 5 Our Goal - We want everyone to understand Crohn’s and Colitis ..................................................... 5 Our Goal - We want to drive world class research into the disease ................................................... 5 Our Goal - We want to support people and empower them to be active participants in managing their life with Crohn’s and Colitis ........................................................................................................ 6 Our Goal - We want high quality, sustainable, clinical care across the UK ........................................ 6 Our Goal - We want early and accurate diagnosis for all ................................................................... 7 Enabling the charity to achieve our goals ........................................................................................... 7 Plans for the future ............................................................................................................................. 8 Funding our work – our thanks to all of our supporters ..................................................................... 8 Governance, structure and management ........................................................................................... 11 Legal status and objects .................................................................................................................... 11 Public benefit .................................................................................................................................... 11 Trustees and organisational structure .............................................................................................. 11 Members ........................................................................................................................................... 12 Volunteers ......................................................................................................................................... 12 Employees ......................................................................................................................................... 12 Subsidiary undertaking ..................................................................................................................... 12 Risk review ........................................................................................................................................ 12 Financial review ................................................................................................................................... 14 Compliance ....................................................................................................................................... 14 2021 results ....................................................................................................................................... 14 Reserves Policy .................................................................................................................................. 14 Cash and investments ....................................................................................................................... 15 Pension costs .................................................................................................................................... 15 Staff remuneration ............................................................................................................................ 15 Grant making policies ....................................................................................................................... 15 Research grants ........................................................................................................................... 15 Local grants .................................................................................................................................. 16 Statement of responsibilities of Trustees ............................................................................................ 17 Independent Auditor’s Report to the Trustees and Members of Crohn’s & Colitis UK ...................... 18 Financial statements ............................................................................................................................ 21 Consolidated Statement of Financial Activities ................................................................................ 22 Consolidated Balance sheets ............................................................................................................ 23 Consolidated Statement of Cash Flows ............................................................................................ 24 Notes to the Accounts ...................................................................................................................... 25 Administrative details .......................................................................................................................... 40 Board of Trustees, officers and senior leadership team ................................................................... 40 Professional services ......................................................................................................................... 40 Follow us ........................................................................................................................................... 41

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

A Welcome from our Chair & Chief Executive

New horizons

After the trauma faced by so many in 2020 as a result of the COVID-19 pandemic, 2021 proved just as challenging for many in our community. Ongoing uncertainty around the eligibility and effectiveness of vaccinations for the immuno-suppressed created a great deal of anxiety and distress. Patients looked to us to provide much needed support with compassion and care – we were able to show once more our unique value in providing trusted advice which cuts through the complex and ever-changing medical advice. Just as importantly, we spoke up for our community with government and health leaders, to argue for their needs, without which their voices may have been ignored.

But 2021 also brought the welcome return of some activities that had been paused in 2020, including the awarding of research grants and new support for our specialist nursing programme. The innovations adopted during 2020 continued into 2021, such as online information events and Local Network socials. Having proved their enduring value they are now established as part of our core offer.

We entered 2021 knowing the charity needed to regroup and rebuild for a post COVID future. We learnt over the last two years what matters most to our community and used this to create a new strategy. We will cement our role as the experts in living with Crohn’s and Colitis, reflecting the enormous diversity of experience to serve the community better and to advocate for their needs more articulately. And we will build an evidence base that underpins all of these powerful stories of individual experience to drive more impact.

Finally, we must thank everyone whose unwavering support has put the charity in such a strong position at the end of the year. The volunteers who worked on online socials and improving research activities, the supporters who made it a record-breaking year in terms of income, and the clinicians who worked with us to argue for better services. We thank you all and look forward to working with you on our exciting and ambitious agenda in 2022.

Sue Cherrie Chair

Sarah Sleet Chief Executive

Signed on 9 May 2022

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Who we are

We are the UK’s leading charity for Crohn’s and Colitis. Right now, over 500,000 people are living with these lifelong conditions that too many people have never heard of. We are working to improve diagnosis and treatment, and to fund research into a cure, to raise awareness and to give people the hope and confidence to live their lives.

OUR VISION:

Improved lives today A world free from Crohn’s and Colitis tomorrow

OUR MISSION:

We break taboos

We drive pioneering research We support and bring people together We campaign to improve lives We are leading the fight against Crohn’s and Colitis

OUR VALUES:

We are ambitious We are compassionate We are stronger together

How are we working towards this vision?

We provide high quality information, practical help and support that enables people to manage their conditions. We believe people living with Crohn’s and Colitis should be able to live their lives to the fullest.

We work with the UK health sector to improve diagnosis, treatment and management of Inflammatory Bowel Disease (IBD) – Crohn’s Disease and Ulcerative Colitis are the two main types of IBD. We want everyone with the conditions to have access to the best healthcare possible.

We support life-changing research to increase knowledge of the causes, and the best treatments for Crohn’s and Colitis. We want to improve lives now and lead the mission to find a cure.

We campaign vigorously – for more knowledge, better services and more support for our ongoing fight against IBD.

And we’re doing it in line with our values of being compassionate, ambitious, and stronger together.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Strategic Report

In 2021 we continued to address our five strategic goals for people with Crohn’s and Colitis. Despite the ongoing effects of the COVID pandemic we were able to rebuild the charity as we had planned. We provided accessible information on COVID in a fast-changing environment, liaising directly with clinicians and researchers. We launched the most comprehensive report on the state of IBD services in the NHS ever seen. We restarted our research grant programme. We created our new strategy and restructured our operations to underpin its delivery. And, with the incredible ongoing engagement of all our supporters, we achieved the charity’s best ever income result.

Our Goal - We want everyone to understand Crohn’s and Colitis

As the pandemic continued in 2021 our focus remained on standing up for people with Crohn’s and Colitis during this difficult time for our community.

Many in the Crohn’s and Colitis community are particularly vulnerable and we needed to make sure their voices were heard. We had regular conversations with government and the NHS across the UK to highlight the impact of the pandemic on access to health services. We worked with other charities to ensure clearer communication and access to the third and booster doses of the COVID-19 vaccine and to raise the issues affecting clinically vulnerable people as pandemic restrictions eased. This resulted in plenty of media coverage, including in the Daily Mirror and the Daily Mail, plus syndicated pieces across multiple regional outlets. We also worked with the media to share the experiences of people with Crohn’s and Colitis during the pandemic, including BBC Evening News showing a supporter with Crohn’s Disease getting their vaccine.
We continued to campaign to keep public toilets open and gave evidence to the London Assembly Health Committee on the importance of ready access to safe, clean and appropriate toilets for people in London. This was featured in the media, with pieces in The Guardian and MyLondon.
We made progress with our Not Every Disability is Visible (NEDIV) campaign. In 2021 a further 50 councils, local businesses and workplaces installed our accessible toilet signage and trained staff about the conditions.
In May, we launched our new Are You IN? campaign calling for better support of people with Crohn’s and Colitis, and other invisible conditions in the workplace. Over 50 organisations signed up, 10 of whom were large employers with more than 500 staff each and 100s more expressed an interest. Coverage included the Metro, People Management, and Occupational Health and Wellbeing.
We targeted the In My Shoes App at healthcare professionals as a useful tool for their patients to share their experience of living with the conditions with family, friends, at work or in school. This led to over 3,500 app downloads during launch phase.
Well known faces help to make an impact with the public, and we were delighted to receive support from a number of new celebrities including Jack Jones, Fran Brown, Emma McVey, Lauren WinfieldHill, Chelsea Halfpenny and Tom Fletcher.

Our Goal - We want to drive world class research into the disease

In 2021 we published a new research strategy to deliver more investment in IBD research and to support people affected by Crohn’s and Colitis to get involved in research.

We funded four more exciting new research projects in 2021 covering mental health, biologic treatment and COVID vaccines, personalised medicine in Colitis and the use of artificial intelligence to identify family members at risk of developing IBD. The project’s funding totalled £318,000.
Four of the charity’s projects were able to complete in 2021

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Measuring the burden of food-related quality of life in inflammatory bowel disease: developing and testing interventions that are relevant to, and designed by, people with IBD – Principal

investigator Professor Kevin Whelan

Peripheral blood gene expression profiling as predictors of response to biological therapy in Ulcerative Colitis – Principal investigator Dr Sree Subramanian

Are dietary fatty acids, as measured in plasma samples , associated with the development of incident ulcerative colitis and Crohn's disease - a multi-centre European prospective cohort study (EPIC) – Principal investigator Professor Ailsa Hart

Aberrant intestinal immune induction in Ulcerative Colitis: analysis and validation of cutting-edge datasets – Principal investigator Professor Jo Spencer

We advertised 54 opportunities in 2021 to take part in or shape research into Crohn's and Colitis and helped over 1,300 people get involved.
We worked in partnership with Gut Reaction to launch a new training programme to support and empower people living with Crohn’s and Colitis to get involved in health data research.
We successfully livestreamed our patient research participation day for the second time, attracting 157 attendees on the day and it was viewed more than 2,500 times afterwards. There were more than 200 new signups to our research community as a result.
We continued to support our Pain Collaborative Network with a successful conference in November involving over 50 chronic pain experts, clinicians and patients from across the UK and Europe.

Our Goal - We want to support people and empower them to be active participants in managing their life with Crohn’s and Colitis

2021 highlighted the charity’s pivotal position as a trusted source of accurate and expert information in the continually evolving environment of the pandemic for thousands of people with Crohn’s and Colitis.

We were there for those needing support and information, answering nearly 14,000 queries via phone calls, emails and LiveChat providing information and support.
There were more views than ever of our COVID-19 pages with critical information on assessing COVID-19 risk levels to inform social distancing and shielding decisions – 3.3m in total.
We gave our community fast access to expert advice through new Facebook Live events covering subjects such as COVID vaccinations and treatments, and mental well-being. They reached over 79,000 people.
Even more people turned to our digital channels such as Instagram, Facebook, Companion website and Facebook Forum for support.
Our Facebook page grew by over 2% to 206,911 likes while our Forum membership was up by 13% (to 55,000). Our Instagram followers grew by 14% (63,300) and our Twitter followers rose by 4% (50,300).
We continued to roll out virtual social events with our Local Networks which are now an established part of our offer.

Our Goal - We want high quality, sustainable, clinical care across the

UK

The pandemic threw up more challenges than ever in access to diagnosis and high quality care. We worked hard with clinical leaders to ensure patients with Crohn’s and Colitis were not forgotten.

We worked with key professional bodies to provide accurate and up to date information on the efficacy of COVID vaccines for people taking some IBD medications as new evidence emerged throughout the year.
We called for appropriate prioritisation of patients with Crohn’s and Colitis in hospital services which were highly restricted due to the impact of COVID-19, particularly advocating for better access to endoscopy and surgery.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Our work to improve the standards of Crohn’s and Colitis care overall continued throughout 2021. As chair of IBD UK, an alliance of 17 patient charities and healthcare professional organisations, we published a national report on Inflammatory Bowel Disease (IBD) services’ performance against the IBD Standards which included the results of a patient survey of over 10,000 people. The report was featured on the national TV news in Wales and national papers across the devolved nations. It was also covered in numerous trade publications, such as the Health Services Journal , Guidelines in Practice , GM Journal and Nursing in Practice .
We continued working on the Modernising Patient Pathway programme to improve care for people with Crohn’s and Colitis in Scotland.
In Wales, we worked with the IBD Clinical Lead for Wales to establish a new NHS Wales Health Collaborative work programme for IBD.
Our Health Foundation funded programme AWARE-IBD, delivered in partnership with organisations in Sheffield, got underway and will support patients to drive changes in services.

Our Goal - We want early and accurate diagnosis for all

The IBD UK national report highlighted the issue of delayed diagnosis and we used the report to raise awareness of the scale of this issue with MPs, health services and the media.

To back a major new programme of work tackling delayed diagnosis, we commissioned a rapid evidence review on the issue and qualitative research to understand patient experiences. The projects will report in early 2022 to underpin awareness raising with the public and support our work with healthcare professionals to achieve earlier diagnosis for everyone affected by Crohn’s and Colitis.

Enabling the charity to achieve our goals

2021 brought into even sharper relief issues around inequality, particularly racial inequality. As we developed our new strategy, we wanted diversity and inclusion to be at its heart. We recognised that as a charity we should be doing more to reflect the true diversity of those in the Crohn’s and Colitis community and so our plans going forward embed priorities which will do just that. We also want to become more actively anti racist in our activities and practices. We developed an action plan, following learning and development work with the Senior Leadership Team, to take this forward. Also supporting our drive to for diversity we undertook a review of our equality, diversity and inclusion approach overall producing a new policy and implementing training for all staff.

We have set ourselves a strategic goal for everyone to see themselves reflected in our work. We have already made a start - with over 500,000 people diagnosed with Crohn’s and Colitis there are 500,000 stories to tell. We wanted the stories that reach the public to reflect a greater diversity of experience. We initiated a new campaign to gather stories from across the Crohn’s and Colitis community and almost 200 stories were gathered within 2021 sharing a wide range of experiences. As a result we gained coverage in news outlets such as Pink News and Gal-dem.

Attracting and retaining great staff is essential to our success. We completed a project, that had been paused by the pandemic, to build a new pay and reward approach based on competencies. This complex project will support our future recruitment and retention of staff.

In 2021 we consolidated the improvements in our online offering resulting in our website being used by 2.3 million people - more than ever before. Work was also undertaken on the development of a new digital hub to be launched in spring 2022 which was informed by our recent learning about a growing sophistication in online needs. We also launched our first chatbot, Gutsy, funded with support from The National Lottery Community Fund. Launched in October, the chatbot answered over 2,600 questions in its first three months

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Plans for the future

In 2021 we agreed a new strategy for 2022 – 2024 focusing on making us more effective advocates and service providers recognising our community is much more diverse than previously recognised. In particular, in 2022:

We will build an evidence and insight programme to inform our services and our advocacy for change in the wider world particularly ensuring we understand the diversity of experience.
We will support research with a new research collaborative and research grant programme focusing on patients’ priorities and where too little research is being undertaken.
We will deliver a campaign to address the shocking length of time to get diagnosed for too many people.
We will drive better healthcare by engaging with health leaders on improved patient pathways, reviewing our work with specialist nurses and preparing for a new UK-wide audit against the IBD Standards of Care.
We will build more information resources for our community and make them more accessible including an online medicines decision aid.
We will launch our new digital hub to better serve all our audiences.

Funding our work – our thanks to all of our supporters

2021 was a record-breaking year for income generation, breaking the £7m barrier for the first time in the charity’s history – our end year result totalled a huge £7.2m. This incredible achievement is thanks to everyone who went above and beyond. Thank you!

Over 36,000 people fundraised or donated to us in 2021. Activities ranged from fishing competitions, head shaves to virtually climbing Mount Everest. Our Alex Demain Awards resulted in more nominations than ever before, and awards went to young fundraisers Charlie Pritchard, who took on a 10 mile walk via more than 20 music venues in London, Quinn Whamond, an avid fundraiser who participated in Walk It raising over £1,600, and Codi Poyner, who organised a 24-hour danceathon.

Our bespoke event, My Walk It, took place virtually again in 2021 with over 1,900 participants raising an astonishing £380,000. And London Marathon saw our largest running team yet with 152 runners taking on the 26.2 mile course, raising over £245,000.

This year we saw new corporate partnerships established with Cardiff Rugby Club, Galapagos and Lawrence Stephens, who launched our charity of the year partnership during Awareness week. We also developed a new and exciting collaboration with support from celebrity supporter Georgina Aurelia. And we continued our partnership with TruckAdz, enabling the It Takes Trucks truck to continue to raise awareness on its travels across the UK.

2021 proved to be our most successful yet for Trusts income. We received over 100 grants from Trusts and Foundations including 3 multiyear grants, which provide additional stable and predictable income for us. This included our first ever international grant awarded by The Leona M. and Harry B. Helmsley Charitable Trust for operating support towards our Knowledge and Evidence services. We also received the first two tranches of funding from our three-year partnership with the Health Foundation in support of our work with local partners in Sheffield to re-design IBD services, shaped by the patients who use them. And finally, we secured a two-year partnership with the Health and Social Care Alliance Scotland towards a supported self-management in IBD programme for people with Crohn’s and Colitis to take an active role in their care. It will be delivered in partnership with The Scottish Government Modernising Patient Pathways Programme, people living with the conditions, and IBD Teams in two NHS Scotland hospitals.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

We secured and retained partnerships, or received support from the following companies to whom we extend our sincere thanks:

Amazon Smile Merck Sharp & Dohme Limited Bristol Myers Squibb MNB Properties Ltd Bruckfern Limited Next PLC Ergonomic Solutions PB Mortgages Ferring Pharmaceuticals Shakespeare Martineau LLP Galapagos Takeda UK Ltd Giff Gaff Tezlom – Dartford Give a Car Limited The Cabling Group and The Audio Visual Group Janssen Tillotts Pharmaceutical UK JP Morgan TruckAdz Insight Direct YuYu Designs Ltd

Trusts and Foundations

We would like to express our sincere and heartfelt gratitude to all our Trust and Foundation and statutory funders, including:

Alexander Moncur Trust Alice Ellen Cooper Dean Charitable Foundation Bill Brown's 1989 Charitable Trust Burdett Trust For Nursing CA Redfern Charitable Foundation Charles and Elsie Sykes Trust Eveson Charitable Trust February Foundation Garfield Weston Foundation Health Foundation James Tudor Foundation John James Bristol Foundation Linder Foundation Margaret Giffen Charitable Trust National Lottery Community Fund England PF Charitable Trust Robert Luff Foundation Schuh Trust Simon Gibson Charitable Trust Souter Charitable Trust Strangward Trust Sylvia Waddilove Foundation The Leona M. and Harry B. Helmsley Charitable Trust Westfield Health Charitable Trust Wixamtree Trust

We greatly value and rely upon the trust of our supporters. Our fundraising is conducted in compliance with the law and recognised good practice. We support the Fundraising Regulator’s Promise, and we are a member of the Fundraising Regulator’s scheme, which hold members to set standards for charitable fundraising, and we proudly display its logo on all our public fundraising materials. To maintain our supporters’ trust we are open, honest, fair, and legal in our fundraising practice. There were no compliance issues with the Fundraising Standards we have adopted. In 2021 we received seven complaints (six in 2020) about our fundraising, representing a tiny proportion of our interactions.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

We employ two professional fundraising organisations to recruit payroll giving regular donors and partner with third party platforms to enable online fundraising such as JustGiving. Our lottery and raffles are licenced and regulated by the Gambling Commission, and we ensure that appropriate information and support is in place to tackle problem gambling. Fundraising activities which include children and/or adults at risk must comply with our Safeguarding Policy, and staff are trained in safeguarding principles. Crohn’s & Colitis UK staff are guided by our Fundraising Policy and have a responsibility to thoroughly understand and comply with the policy, within which we provide guidance on the legal aspects of fundraising and our ethical commitments.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Governance, structure and management

Legal status and objects

Crohn’s & Colitis UK is a Company Limited by Guarantee in England and Wales no. 05973370 and is a charity registered in England and Wales no. 1117148 and in Scotland no. SCO38632.

The charity is governed by its Articles of Association, last amended in September 2017.

The charity’s objects, as set out in its constitution, are:

the relief of those suffering from Ulcerative Colitis, Crohn’s Disease or related inflammatory bowel diseases (together, generally referred to as IBD) including the support of those who care for them.
the promotion of the welfare of those suffering from Ulcerative Colitis, Crohn’s Disease or related inflammatory bowel diseases.
the advancement of education and research into the causes, prevention, treatment and cure of Ulcerative Colitis, Crohn’s Disease or related inflammatory bowel diseases, improvements in the management of the conditions, and the publication of the results of such research.

Public benefit

In accordance with the Charities Act 2011, Crohn’s & Colitis UK is required to confirm that the activities it undertakes to achieve its objectives are all carried out for public benefit as described by the Charity Commission. It should be noted that all the charity’s information and support services are open to nonmembers to use as well as members. We have demonstrated in this report how we have met the objects above.

Trustees and organisational structure

The constitution provides for a Board of Trustees comprising at least seven and not more than 12 Trustees who may be appointed by a decision of the Trustees or elected at the annual general meetings of members. New Trustees are appointed through a transparent recruitment and selection process and are elected for an initial period of three years following which they are eligible for re-election for two further terms of three years. They are inducted on appointment and receive appropriate training and development throughout their tenure.

The Board of Trustees has responsibility for the governance and strategic direction of the charity, ensuring that the charity upholds its ethos and values and delivers its objectives. Authority for the operation of the charity is delegated to the Senior Leadership Team (SLT), led by the Chief Executive, who reports to the Trustees to the levels described in a Scheme of Delegation.

The Trustees have the power to co-opt advisers as non-voting members of the Board and appoint committees. There were three committees of the Board in 2021: Finance and Audit, Research Strategy and Funding, and People and Organisational Development.

The Trustees regularly review progress against the charity’s aims and objectives at every Board meeting and receive interim updates on important matters through Board Committees and electronic communication.

The Trustee Board held five business meetings in 2021 and two further meetings to discuss the development of the charity’s new strategy.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Members

Our membership community grew from 44,000 to 47,000, and we were delighted to re-introduce Connect magazine, providing members with up-to-date news, member stories and Crohn’s and Colitis support.

We held our AGM online in September with 275 members present. Members voted in favour of the motion to change the registered name of the charity from Crohn’s and Colitis UK to our brand name, Crohn’s & Colitis UK. We are grateful to speaker, Dr Tariq Ahmad who shared an update about the CLARITY trial which looked at the impact of two biologic medicines on COVID-19 infection, vaccination and immune response in people with Crohn’s or Colitis.

Volunteers

Volunteers continue to play a vital role in the work of the charity, and we value the time, dedication and support we receive from all our volunteers and supporters. We are fortunate to have around 870 volunteers registered with the charity. Most of our community-based volunteering activity continued to be paused during 2021 with the ongoing concerns associated with COVID-19. Our new virtual social events continued to be a huge success and enabled people to continue to connect and support each other in their local area.

Employees

The charity started the year with a complement of 57 full time equivalents (FTEs) and finished the year with 59 FTEs. Further recruitment is planned in 2022 to support the implementation of our new strategy.

It is the charity’s policy to provide equal opportunities to job applicants and employees of any race, nationality, ethnic origin, marital status, religion or belief, gender, disability, sexual orientation, age or employment status. The charity does not condone or tolerate any form of discrimination in its recruitment or employment practices.

Subsidiary undertaking

NACC Merchandise Ltd is a wholly owned subsidiary company of the charity. The principal activity of the company is the sale of Christmas cards and merchandise. Taxable profits of £2,390 (2020: £83,038) were transferred to the charity as Gift Aid under a deed of covenant arrangement. More information on the results of NACC Merchandise Ltd is given in note 10 of the Financial Statements. Income received at the end of 2020 had related staff costs in 2021 which explains the large swing from one year to the next.

Risk review

The Trustees, with input from the Chief Executive and staff, have conducted a review of the risks to which the charity is exposed in its ongoing activities. In particular, the Trustees considered:

the type of risks the charity faces
the level of risks they regard as acceptable
the likelihood of the risk concerned materialising
the charity’s ability to reduce the incidence and impact of risks that have been identified
the costs of operating specific controls relative to the benefit obtained.

The Trustees review risks in relation to any new developments proposed and the Finance and Audit Committee reviews the full risk register (maintained by the SLT) at every business meeting. The top line risks are also discussed at the full Trustees’ meeting on a quarterly basis.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

The Trustees identified the following principal risks facing the charity in 2021:

The continuing impact of COVID-19 creating uncertainty in income planning. As a result we created a plan that could flex up and down in terms of expenditure with regular review throughout the year.
No planned open call for research in the baseline budget. We ensured that the rationale for the approach was clearly articulated together with ongoing investment in research. Due to our betterthan-expected performance we were able to award over £300k to grants in an open call.
The work on several strategic reviews during the year had the potential to divert management attention from other critical areas and conversely, had the risk of insufficient attention being paid to strategy development. Careful activity planning with regular review by the senior leadership team mitigated the risk.
Independence for Scotland continues to feature and the charity needs to demonstrate its value to the four nations. We continued to invest in advocacy and policy work specifically in the four nations and share that work with our supporters.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Financial review

Compliance

The financial results for the year are set out in the Consolidated Statement of Financial Activities (SOFA). This represents the total income and expenditure relating to all activities in the year, made up of the work of the charity at national level, in Local Networks and the activities of the trading company, NACC Merchandise Ltd.

The figures in the following paragraphs are taken from the SOFA and from the notes to the Financial Statements.

2021 results

During 2021 the charity has made an overall surplus of £2,605,055 (2020: £618,292) split between an unrestricted funds surplus of £1,935,457 (2020: £401,240) and restricted funds surplus of £669,598 (2020: £217,052). This healthy surplus was much larger than anticipated as we had budgeted for a conservative income level in the context of the ongoing pandemic. We were delighted, however, that income increased significantly to from £4,678,656 in 2020. Legacies performed particularly well but are notoriously difficult to budget accurately for.

In March 2020 the Local Networks transferred £220,000 to support cash flow as the charity faced into the Covid pandemic. We reviewed the position with the Networks in 2021 and they generously agreed £100,000 should be retained to spend on central activities, while the remaining £120,000 was returned to the Networks in November 2021 to support their renewed work going forward.

In terms of expenditure, this totalled £4,768,412 (2020 £4,026,056) with gradually increasing expenditure in all areas including £318,741 on research (2020 £145,700).

Reserves Policy

The Reserves Policy outlines a framework to balance the need to maintain adequate funds to sustain future activity with that of making best use of those funds raised and donated by supporters and partners.

Total reserves increased to £5,293,633 (2020: £2,688,578) after the much larger than expected surplus for the year, featuring record legacy income.

The charity holds restricted funds to the value of £1,021,692 (2020: £352,094), which may only be used in accordance with specific restrictions imposed by the donor.

The charity also holds unrestricted funds to the value of £4,271,941 (2020: £2,336,484) of which £810,887 (2020: £1,046,399) were designated funds as follows:

Tangible Fixed Assets - A designated fund has been created that represents the net book value of tangible fixed assets insofar as these funds are not available for immediate use.
Intangible Fixed Assets - A designated fund has been created that represents the net book value of intangible fixed assets insofar as these funds are not available for immediate use.
Local Networks retained funds - The Trustees also agreed that any accumulated surpluses from the Volunteer Networks should be held for future use by Networks, and a designated fund has been established for this purpose. Networks are required to utilise these funds within two years of the end of the year in which they are reported.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

The balance of unrestricted funds not otherwise designated represents the free reserves of the charity. In the light of COVID-19 and all the surrounding uncertainties, the Trustees have agreed that in order to maintain adequate levels of working capital to fund day-to-day operations, and to protect the charity from income fluctuations and seasonal volatility, free reserves should be a minimum of £1m. This is to represent a combination of an unexpected and immediate reduction in unrestricted income, alongside the need to meet core budgeted unrestricted expenditure allowing the charity to continue to operate and maintain its core services for six months.

As the actual level of reserves at £3.4m exceeds this minimum cover at the year end, we are planning much increased programme spend for both 2022 and 2023 to utilise this excess to maximum effect in line with our new strategy.

Cash and investments

The liquid funds of the charity are represented by cash deposits including £232,873 (£98,922 in 2020) held by our Local Networks, and investments held in a charity restricted ethical investment fund managed by CCLA Investment Management. Our Cash and Investments Policy was revised during the year to enable the charity to invest an increased part of its cash reserves with CCLA Investment Management (rather than being held in a bank deposit account) and hopefully generate additional capital and income.

Pension costs

The charity operates a defined contribution pension scheme, established in 2015 through Legal & General. New employees are automatically enrolled in the scheme, and staff that may subsequently opt to leave the scheme will be re-enrolled after three years.

Staff remuneration

Crohn’s & Colitis UK is committed to ensuring a proper balance between (i) paying our staff fairly so that we attract and retain the very best people with the right experience and leadership qualities and (ii) careful management of our charity funds. In so doing we ensure the greatest effectiveness in delivering our charitable objectives and meeting the needs of our beneficiaries.

Staff salaries are determined by reference to bands that take account of the levels of capability and experience required, authority and discretion levels. Our salaries need to be competitive within the charity sector, but we do not aim to compete on pay with the public or private sectors.

Salaries of the Senior Leadership Team, including the CEO, are agreed by the Board of Trustees and will take account of the past year’s achievements, environmental and market conditions, and of sector comparison. Our work is dependent on voluntary donations and we act in an open and transparent way that respects the money, time and energy given by donors and volunteers. In our commitment to openness, we disclose information about senior staff salaries within our annual report. This is in line with recommendations and guidelines from the National Council for Voluntary Organisations (NCVO).

Grant making policies

Research grants

Applications are considered by members of the Awards Panels, comprising academic and medical specialists as well as lay representatives. External specialist referees are asked to comment confidentially on applications. Grants awarded in previous years are still progressing.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

The Research Strategy and Funding Committee review and approve the recommendations of the panel by delegated authority from the Board of Trustees. Our website has an area dedicated to reporting back, in ‘plain English’, on the findings from the research projects we fund.

Crohn’s & Colitis UK has been awarded a Certificate of Good Practice for its peer review procedures by the Association of Medical Research Charities. Grants are normally made for periods of up to three years, with reports required at annual intervals. Funds are set aside for the total cost of the project in the year of the award.

Local grants

Local Networks may make grants to local hospitals to support or enhance aspects of the provision for IBD patients. No grants were awarded during 2021 whilst Network activity was paused during the pandemic.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Statement of responsibilities of Trustees

The Trustees (who are also directors of Crohn’s & Colitis UK for the purposes 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 directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they 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 these financial statements, the directors are required to:

select suitable accounting policies and then apply them consistently
observe the methods and principles in the Charities SORP FRS102 (2019)
make judgements and estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the Financial Statements
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (As amended) and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charitable company 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 included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Strategic Report and The Financial Review were approved by the Trustees 9 May 2022 signed on their behalf by:

Sue Cherrie – Chair of the Board of Trustees

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Independent Auditor’s Report to the Trustees and Members of Crohn’s & Colitis UK

Opinion

We have audited the financial statements of Crohn’s & Colitis UK (the ‘parent charitable company’) and its subsidiaries (the 'group') for the year ended 31 December 2021 which comprise the Group Statement of Financial Activities, the Group and Parent Charitable Company Balance Sheet, the Group Statement of Cash Flows and 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 Financial Reporting Standard 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:

give a true and fair view of the state of the group’s and parent charitable company’s affairs as at 31 December 2021, and of the group’s incoming resources and application of resources including its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Based 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 responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company 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 group and parent charitable company’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.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Other information

The other information comprises the information included in the trustees’ 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.

Opinions on other matters prescribed by the Companies Act 2006

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

the information given in the trustees' report (which includes the strategic report and 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 strategic report and the directors’ report have 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 group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, require us to report to you if, in our opinion:

adequate and proper accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the parent charitable company for the purposes 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.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

In preparing the financial statements, the trustees are responsible for assessing the group and parent charitable company’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 group or parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor 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 regulations made under those Acts.

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:

We gained an understanding of the legal and regulatory framework applicable to the Charitable Group and the sector in which it operates and considered the risk of the Charitable Group not complying with the applicable laws and regulations including fraud in particular those that could have a material impact on the financial statements. This included those regulations directly related to the financial statements, including financial reporting and tax legislation. In relation to the operations of the Charitable Group and parent this included compliance with the Companies Act 2006, Charities Act 2011, Charity Commission, OSCR and SORP 2019, GDPR, employment law, safeguarding and health & safety.

The risks were discussed with the audit team and we remained alert to any indications of non-compliance through the audit. We carried out specific procedures to address the risks identified. These included the following:

Reviewing minutes of Board meetings, reviewing any correspondence with the Charity Commission, agreeing the financial statement disclosures to underlying supporting documentation, enquiries of management and officers of the Charitable Group and a review of the risk management processes and procedures in place including a review of the risk register maintained by the Charitable Group. We have also reviewed the procedures in place for the reporting of any incidents to the Trustee Board including serious incident reporting of these matters as necessary with the Charity Commission.

Management override: To address the risk of management override of controls, we carried out testing of journal entries and other adjustments for appropriateness. We reviewed systems and procedures to identify potential areas of management override risk and evaluated the business rationale of significant transactions to identify large or unusual transactions. We reviewed key authorisation procedures and decision making processes for any unusual or one-off transactions.

We also assessed management bias in relation to the accounting policies adopted and in determining significant accounting estimates, including treatment of legacies and grant income, and the amortisation rates of intangible assets.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-thefi/description-of-the-auditor%E2%80%99s-responsibilities-for. This description forms part of our auditor’s report.

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 charitable company’s trustees, as a body, in accordance with 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 auditor’s 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.

Helena Wilkinson FCA (Senior Statutory Auditor)

For and on behalf of: Price Bailey LLP Chartered Accountants Statutory Auditors 24 Old Bond Street London W1S 4AP

Date:

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Financial statements

Crohn’s & Colitis UK

Consolidated Statement of Financial Activities

Including Income and Expenditure For the year ended 31 December 2021

Note
Income :
Donations and legacies
2
Charitable activities
5
Other trading activities
3
Investments
4
Other
Total income
Expenditure :
Raising funds
9
Charitable activities:
Grant making
11
Helplines
Knowledge and Information
Communications
Health Services & Quality Improvements
Campaigns
Networks & volunteering
Membership
Total expenditure
6
Net income before
investment gains/(losses)
Gains/(losses) on investments
17
Net income
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward

Unrestricted
funds
Total
Total
(inc. designated)
Restricted
funds
funds
funds note 22)
funds
2021
2020
£
£
£
£
3,158,790
617,680
3,776,470
1,913,721
708,135
8,800
716,935
677,785
1,805,149
849,166
2,654,315
1,802,458
46,238
-
46,238
34,743
16,170
-
16,170
249,949
5,734,482
1,475,646
7,210,128
4,678,656
1,661,931
-
1,661,931
1,509,056
127,587
319,501
447,088
(66,445)
426,614
103,337
529,951
478,325
153,992
79,796
233,788
211,013
254,563
27,643
282,206
453,532
265,676
137,266
402,942
333,417
373,237
138,505
511,742
423,444
82,674
-
82,674
256,450
616,090
-
616,090
427,264
3,962,364
806,048
4,768,412
4,026,056
1,772,118
669,598
2,441,716
652,600
163,339
-
163,339
(34,308)
1,935,457
669,598
2,605,055
618,292
1,935,457
669,598
2,605,055
618,292
2,336,484
352,094
2,688,578
2,070,286
4,271,941
1,021,692
5,293,633
2,688,578
Note 22
Note 23

The Statement of Financial Activities includes all gains and losses in the year. All of the above amounts to continuing activities.

The net surplus of the Charitable Company for the year was £2,605,055 (2020 £618,292).

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Consolidated Balance sheets As at 31 December 2021

Note
Fixed assets
Intangible assets
16
Tangible assets
16
Investment
17
Total Fixed Assets
Current assets
Debtors
18
Cash at bank and in hand
19
Total Current Assets
Liabilities
Creditors: amounts falling due
within one year
20
Net current assets
Total assets less current liabilities
Creditors: amounts falling due
after one year
20
Provisions for liabilities
21
Total net assets
The funds of the charity
Unrestricted funds
22
Designated funds held nationally
Designated funds held by Networks
General Reserve Fund held nationally
Total unrestricted funds
Restricted funds
23
Held nationally
Total restricted funds
Total charity funds

2021
2020
2021
2020
£
£
£
£
313,247
457,889
313,247
457,889
294,923
385,581
294,923
385,581
2,255,722
1,092,384
2,255,723
1,092,385
2,863,892
1,935,854
2,863,893
1,935,855
2,062,050
705,396
2,062,050
708,381
2,242,771
2,041,663
2,229,536
1,928,003
4,304,821
2,747,059
4,291,586
2,636,384
(1,435,803)
(1,485,539)
(1,422,569)
(1,374,865)
2,869,018
1,261,520
2,869,017
1,261,519
5,732,910
3,197,374
5,732,910
3,197,374
(439,277)
(458,796)
(439,277)
(458,796)
-
(50,000)
-
(50,000)
5,293,633
2,688,578
5,293,633
2,688,578
608,170
843,470
608,170
843,470
202,717
202,929
202,717
202,929
3,461,054
1,290,085
3,461,054
1,290,085
4,271,941
2,336,484
4,271,941
2,336,484
1,021,692
352,094
1,021,692
352,094
1,021,692
352,094
1,021,692
352,094
5,293,633
2,688,578
5,293,633
2,688,578
Group
Charitable Company*
-

The accounts, which comprise the consolidated statement of financial activities, the balance sheets and the related notes, were authorised for issue by the Board of Trustees on 9 May 2022 by:

	Company Number :	05973370
	English Charity Number :	01117148
Sue Cherrie, Chair	Scottish Charity Number :	SC038632

Group represents the consolidation of the Charity with its trading company.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Consolidated Statement of Cash Flows

For the year ended 31 December 2021

Cash flows from operating activities Net cash provided by (used in) operating activities Cash flows from investing activities: Interest from investments Purchase of fixed assets Sale/(purchase) of investments Net cash provided by (used in) investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December Net income/(expenditure) for the year (as per the SOFA) Depreciation charges Unrealised (Gains)/losses on investments Dividends and interest from investments (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities Analysis of cash and cash equivalents Cash in hand Notice deposits Total cash and cash equivalents (a) Analysis of changes in net debt Cash and Cash equivalents B/D Cash flows Cash and Cash equivalents C/D Reconciliation of net income/(expenditure) to net cash flow from operating actvites	2021 2020 £ £ 1,204,869 (65,327) 46,238 34,743 - - (1,000,000) (37,902) (953,762) (3,159) 251,107 (68,486) 1,922,218 1,990,704 2,173,325 1,922,218 2,605,055 618,292 235,300 120,029 (163,339) 34,308 (46,238) (34,743) (1,356,654) 179,321 (69,255) (982,534) 1,204,869 (65,327) 433,101 1,191,302 1,809,670 850,361 2,242,771 2,041,663 1,922,218 1,990,704 251,107 (68,486) 2,173,325 1,922,218 Group*	2021 2020 £ £ 1,204,869 (65,327) 46,238 34,743 - - (1,000,000) (37,902) (953,762) (3,159) 251,107 (68,486) 1,922,218 1,990,704 2,173,325 1,922,218 2,605,055 618,292 235,300 120,029 (163,339) 34,308 (46,238) (34,743) (1,356,654) 179,321 (69,255) (982,534) 1,204,869 (65,327) 433,101 1,191,302 1,809,670 850,361 2,242,771 2,041,663 1,922,218 1,990,704 251,107 (68,486) 2,173,325 1,922,218 Group*	2021 2020 £ £ Charitable Company
		(65,327)	1,231,184 (108,182)
		34,743 - (37,902)	46,238 34,743 - - (1,000,000) (37,902)
		(3,159)	(953,762) (3,159)
		(68,486) 1,990,704	277,422 (111,341) 1,808,558 1,919,899 2,085,980 1,808,558 2,605,055 618,292 235,300 120,029 (163,339) 34,308 (46,238) (34,743) (1,317,105) 215,438 (82,489) (1,061,506) 1,231,184 (108,182) 419,866 1,077,642 1,809,670 850,361 2,229,536 1,928,003 1,808,558 1,919,899 277,422 (111,341) 2,085,980 1,808,558
		1,922,218
		618,292 120,029 34,308 (34,743) 179,321 (982,534)
		(65,327)
		1,191,302 850,361
		2,041,663
		1,990,704 (68,486)
		1,922,218

Group represents the consolidation of the Charity with its trading company.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Notes to the Accounts

For the year ended 31 December 2021

1 Accounting policies

The registered office of Crohn's and Colitis UK is 1 Bishops Square, Hatfield, AL10 9NE

Basis of accounting

The charity is a public benefit entity and the accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice for Charities (SORP 2019), FRS102, the Companies Act 2006, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, relevant law and accounting standards and are reported in £ sterling.

Going Concern

The Trustees have reviewed the financial plans and cash flows for the coming twelve months and also a longer term plan for the next three years where the charity and group is looking to maintain its existing reserves and deliver a breakeven position, and as such are satisfied that it is appropriate for the accounts to be prepared on a going concern basis, and as explained in the Trustees Report.

Group financial statements

These financial statements consolidate the results of the charity and its wholly owned trading subsidiary NACC Merchandise Limited. A separate statement of financial activities (SOFA) and separate statement of cash flows are not presented because the charity has taken advantage of the provisions of paragraph 408 of the Companies Act 2006.

Local Networks

The charity had fifty local networks that were active to some degree during the year. All active networks are required to make returns of income and expenditure for the year which are included in the financial statements.

Income

i) All income is included in the accounts without netting off expenditure.
ii) Members' subscriptions are taken to income in full in the year of receipt.
iii) Investment income is taken to income on the accruals basis.
iv) Donations received are treated as unrestricted funds unless they are specifically designated by the donor.
v) Legacy entitlement is taken on a case by case basis as the earlier of the date when the charity is aware that probate has been granted, and either:
the estate has been finalised and estate accounts have been received by the charity: or
notification has been made by the executor(s) to the charity that a distribution will be made; or
when a distribution is received from the estate.

Receipt of a legacy is only considered probable when the amount can be measured reliably.

In estimating the value of legacies at the year end the trustees have exercised their judgement based on the available information and the appropriate application of the Charities SORP.

Expenditure

i) Expenditure is charged on an accruals basis.
ii) The full cost of booklets, leaflets etc. is charged in the year the expenditure is incurred.
iii) Research grants are charged to expenditure at the time the funding commitment is agreed with the third party.

The majority of grants, which can be for more than one year, are paid quarterly in arrears. For administrative reasons it can take some time for the grantee to appoint suitable staff and consequently some grants may remain partly unpaid at the year end.

Full provision is made for amounts allocated but not yet paid and this provision is shown as a creditor falling due within one year and after one year.

iv) The majority of costs are directly attributable to specific activities. Costs incurred in respect of the charitable activities include elements of staff costs and attributable support costs.
v) Support costs are those costs which are common to all areas of the organisation, including premises and office operating costs. Included in support costs are Governance costs, which comprise those costs associated with meeting the constitutional and statutory requirements of the charity. Support costs are allocated across all areas of activity on the basis of staff time spent on each activity.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK

Notes to the Accounts

For the year ended 31 December 2021

1 Accounting policies (continued)

Expenditure continued

vi) Governance costs include both the direct costs of the charity meeting its statutory obligations and a portion of officer and overhead time spent on the strategic direction of the organisation and compliance with constitutional and statutory requirements.
vi) Irrecoverable VAT is charged to the SOFA.

Debtors

Debtors are stated in the balance sheet at estimated net realisable value, being the invoiced amount less provisions for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and interest bearing deposits.

Creditors

Expenditure is recognised in the accounts on the accruals basis, giving rise to creditors at the year end. Other than grants (discussed below), these are all payable within one year.

Grants

Grants are split between current and non-current liabilities. The provision for a multi-year grant is recognised at its actual value where settlement is due over more than one year from the date of the award, there are no unfulfilled performance conditions that would permit the charity to avoid making the future payment(s) and settlement is probable.

The effect of discounting is considered immaterial in both current and prior year ends.

Capitalisation and depreciation of tangible and intangible fixed assets

All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Leasehold improvements straight line over the lease period Fixtures and fittings 25% per annum straight line Software development 20% per annum straight line Computer equipment 33% per annum straight line

Capital commitments are disclosed as at the year end.

Fixed asset investments

Fixed asset investments are included at market value at the balance sheet date. Any gain or loss on revaluation is taken to the SOFA.

Pension Contributions

The charity makes contributions for employees to a group personal pension scheme. This is a defined contribution scheme to which the Association makes employer's contributions of either 5% or 8% of gross pay.

Funds Accounting

Funds held by the charity are:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

Designated funds - these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes in accordance with the development plans of the organisation and to enable the completion of existing projects.

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes.

These funds are further divided between those held Nationally and those held by Local Networks. Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Operating leases

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the SOFA on a straight line basis as they arise.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Notes to the Accounts

For the year ended 31 December 2021

1 Accounting policies (continued)

Financial Instruments

The charity only has 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, which is at cost, with the exception of:

Investments are measured at their fair value as at the balance sheet date;
Fixed assets are measured at cost less depreciation and amortisation; and
All other assets and liabilities are held at cost.

The investments note 17 details the historic cost of the investments and the unrealised gains to arrive at their fair value.

Judgements and key sources of uncertainty

No judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies.

The key assumptions concerning the future and key sources of estimation uncertainty at the key reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include:

Estimation of the useful economic life of buildings, furniture and office equipment and IT equipment.
Estimation of the recoverable amount of legacy debtors.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK

Notes to the Accounts

For the year ended 31 December 2021

2 Donations and legacies Donations from members Donations to Local Networks Other donations (in memoriam, payroll, Legacies Research Unrestricted 3 Income from other trading activities National fundraising External turnover of trading subsidiary 4 Investment income and interest Other Interest: Charity investment income Charity bank interest 5 Income from charitable activities Subscriptions 6 Expenditure on charitable activities Cost of generating funds (note 9) Charitable activities Grantmaking (note 11) Helplines Knowledge and Information Communications Health Services & Quality Improvements Campaigns Networks & Volunteering Membership costs	gift aid) Direct staff costs £ 684,123 163,347 418,609 159,969 222,531 266,923 160,088 63,380 253,470 2,392,440 (note 7)	Direct other costs £ 651,109 256,472 20,162 40,906 5,267 79,236 271,882 1,624 230,943 1,557,601	Support costs £ 326,699 27,269 91,180 32,913 54,408 56,783 79,772 17,670 131,677 818,371 (note 8)	2021 2020 £ £ 219,487 190,248 27,212 31,106 1,843,568 1,357,105 2,090,267 1,578,459 251,460 5,000 1,434,743 330,262 3,776,470 1,913,721 2021 2020 £ £ 2,509,946 1,603,117 144,369 199,341 2,654,315 1,802,458 2021 2020 £ £ 40,648 26,867 5,590 7,876 46,238 34,743 2021 2020 £ £ 716,935 677,785 716,935 677,785 Total Total 2021 2020 £ £ 1,661,931 1,509,056 447,088 (66,445) 529,951 478,325 233,788 211,013 282,206 453,532 402,942 333,417 511,742 423,444 82,674 256,450 616,090 427,264 4,768,412 4,026,056

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK

Notes to the Accounts

For the year ended 31 December 2021

6 Expenditure on charitable activities (continued) 2020 Direct staff costs £ The comparative from last year is detailed below Cost of generating funds 677,185 Charitable activities Grantmaking 144,659 Supporter Services 545,103 Marketing and Communications 353,084 Policy, Public Affairs & Campaigns 441,721 Networks & volunteering 170,832 Membership costs 129,750 2,462,334 7 Staff costs Wages and salaries Social security costs Pension costs The average number of staff and the allocation of their time was: Charitable activities Direct Support Cost of generating funds	Direct staff costs £	Direct other costs £	Support Total costs 2020 £ £ 364,537 1,509,056 250 -66,445 101,377 689,338 96,618 453,532 144,881 756,861 62,284 256,450 104,048 427,264 873,995 4,026,056 2021 2020 £ £ 2,057,879 2,130,762 207,504 207,509 127,057 124,063 2,392,440 2,462,334 2021 2020 No. No. 33 41 12 13 16 16 61 70
	677,185 144,659 545,103 353,084 441,721 170,832 129,750 2,462,334	467,334 -211,354 42,858 3,830 170,259 23,334 193,466 689,727

At the start of the year the charity had 870 volunteers across the UK, however their ability to do their role or activities was severely impacted by Covid-19 with most activities having to be paused. Those who were still active continued to provide awareness, fundraising and information sharing. Volunteers also supported the charity on a variety of internal panels, as well as in the media, as Trustees, and providing three separate Helpline services. We also piloted virtual social and education events that were hosted by our volunteers.

Key management compensation

Operational management of the charity is overseen by the Chief Executive, supported by a Senior Leadership Team that numbered 5 until July and 4 thereafter. Total remuneration, including pension costs in 2021 was £400,355 (2020: £495,940).

Two members of staff were paid more than £80,000 and less than £90,000 in the year (2020: nil). One member of staff was paid more than £70,000 and less than £80,000 in the year (2020: two). Two members of staff were paid more than £60,000 and less than £70,000 in the year (2020: three). Pension contributions in respect of these staff members totalled £24,854 (2020: £26,636).

During the year the sum of £5,712 (2020- £26,839) termination payments were paid out to 1 (2020-11) members of staff whose contracts were terminated by the Charity, and paid in full in the year when the staff left.

8 Support Costs Other staff related costs Premises costs Office operating costs Governance costs Included in support costs are the following: Amortisation of intangible fixed assets Depreciation of tangible fixed assets Property rental and service charges	2021 2020 £ £ 80,543 49,582 376,767 349,513 340,200 456,040 20,861 18,860 818,371 873,995 144,642 143,484 90,658 120,029 326,297 321,805

Support costs are allocated across the activity areas of the Charity on the basis of direct staff time related to the activity.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK

Notes to the Accounts

For the year ended 31 December 2021

8a Net incoming/(outgoing) resources for the year - Group

This is stated after charging:- Depreciation and amortisation Operating Leases Auditors' remuneration - Crohn's & Colitis UK Auditors' remuneration - NACC Merchandise Ltd 9 Direct cost of generating funds External costs of trading subsidiary National fundraising direct costs Local Networks' fundraising	2021 2020 £ £ 235,300 263,513 331,238 296,550 12,876 12,238 3,074 2,929 2021 2020 £ £ 133,376 100,040 1,528,555 1,407,706 - 1,310 1,661,931 1,509,056

10 Trading Subsidiary

The charity has a wholly owned trading subsidiary NACC Merchandise Limited, a company incorporated in England & Wales Reg. no. 03297441. The company sells Christmas cards and other products. The company transfers its taxable profits to the charity. A summary of the trading results of the company is shown below. Audited accounts have been filed with the Registrar of Companies.

Profit and loss account
Turnover
Cost of sales
Gross profit
Administrative expenses
Interest receivable
Net Profit/(loss) on ordinary activities
Amount gift aided to Crohn's & Colitis UK
Net Profit for the year
Retained profit brought forward
Retained profit carried forward
11 Grant making expenditure
Medical research
Living with IBD research
Research partnership grants
Other - Local Grants made by Networks
Grants written back in year
Direct costs of grant making process

2021
2020
£
£
144,369
199,341
(136,157)
(105,861)
8,212
93,480
(5,822)
(10,442)
-
-
2,390
83,038
(2,390)
(83,038)
-
-
-
-
-
-
2021
2020
£
£
220,170
145,700
98,571
(76,661)
-
(35,000)
-
3,994
(47,487)
(206,919)
271,254
(168,886)
175,834
102,441
447,088
(66,445)

Research grants

Grants are awarded by Crohn's & Colitis UK Research Committees to fund research projects that have been approved by peer review. Grants may be for equipment, consumables or salaries. Crohn's & Colitis UK does not contribute to the overhead costs of such institutions. During 2021 there were a number of grants that were underutilised amounting to a writeback of £(47,487) (2020 £(206,919)).

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK

Notes to the Accounts

For the year ended 31 December 2021

11 Grant making expenditure (continued)

Medical research
Royal Devon & Exeter NHS Foundation
University of Oxford
Kings College London
Other grants
Local Networks raised funds for local projects to which grants
totalling £0 (2020 £3,994) were made.
Social & Psychological Research
Kings College London
Research Partnership grants
Royal College of Surgeons
12 Governance direct costs
Auditors' remuneration - current year
Legal and professional expenses
Meetings and trustee expenses
Other governance costs

2021
2020
£
£
43,428
145,700
76,988
-

99,754
-

220,170
145,700
2021
2020
£
£
98,571
(76,661)
98,571
(76,661)
-
(35,000)
-
(35,000)
2021
2020
£
£
12,876
14,225
2,585
70
4,566
661
834
3,904
20,861
18,860

13 Transactions with Trustees

No Trustee received any remuneration for their services as a Trustee.

A total of £0 (2020 - £100) was reimbursed to or paid on behalf of 0 (2020: 2) Trustees in respect of travelling expenses and other costs incurred in carrying out their responsibilities as Trustees.

14 Operating Leases

At 31 December 2021 the group had commitments under non-cancellable leases as follows:-

Amounts payable within 1 year Amounts payable between 2 and 5 years	Equipment 2021 £ 5,929 3,693 9,622	Land and Buildings 2021 £ 335,191 27,933 363,124	Equipment Land and Buildings 2020 2020 £ £ 8,807 335,191 2,172 363,124 10,979 698,315

Total operating lease expenditure recognised in the SOFA amounted to £330,622 (2020: £321,804).

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Notes to the Accounts

For the year ended 31 December 2021

15 Transfers

Transfers are made for a variety of reasons, between types of funds and between National and Local Networks, the note below ll h

National Transfers between national funds:- Tangible fixed assets movement in net book value (1) Intangible fixed assets movement in net book value (2) Network funds movement for the year (3) Total funds 2020 transfers between national funds	Unrestricted Funds £ - 90,658 144,642 212 235,512 (note 22) (107,701)	Designated Funds £ - (90,658) (144,642) (212) (235,512) (note 22) 127,716	Restricted Funds Total £ £ - - - - - - - - - - (note 23) (20,015) -

Notes

The net movement of tangible fixed asset additions and disposals during the year
The net movement of intangible fixed asset additions and disposals during the year
The net movement for networks 2021 activity offset by release of 2018 surplus (as per 3 year ring fenced funds policy)

16 Intangible fixed assets

All assets held for use by the Charity and Group

Cost Brought forward 1 January 2021 Additions in year Disposals Carried forward at 31 December 2021 Amortisation Brought forward 1 January 2021 Charge for the year Disposals Carried forward at 31 December 2021 Net book value At 31st December 2021 At 31st December 2020	Software development Total £ £ 723,209 723,209 - - - - 723,209 723,209 265,320 265,320 144,642 144,642 - - 409,962 409,962 313,247 313,247 457,889 457,889

At 31 December 2021 there were no capital commitments (2020 : £0)

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK

Notes to the Accounts

For the year ended 31 December 2021

16 Tangible fixed assets (continued)

All assets held for use by the Charity and Group

16	Tangible fixed assets (continued) All assets held for use by the Charity and Group
		Leasehold	Fixtures	Computer
		Improvements	and Fittings	Equipment	Total
	Cost	£	£	£	£
	Brought forward 1 January 2021	461,291	90,217	147,219	698,727
	Additions	-	-	-	-
	Disposals	-	-	-	-
	Carried forward at 31 December 2021	461,291	90,217	147,219	698,727
	Depreciation
	Brought forward 1 January 2021	124,115	70,048	118,983	313,146
	Charge for the year	48,142	15,204	27,312	90,658
	Disposals			-	-
	Carried forward at 31 December 2021	172,257	85,252	146,295	403,804
	Net book value
	At 31st December 2021	289,035	4,965	924	294,923
	At 31st December 2020	337,176	20,169	28,236	385,581
	At 31 December 2021 there were no capital commitments	(2020 : £0)
17	Investments	Group		Charity
		2021	2020	2021	2020
		£	£	£	£
	Market value of investments at 1 January 2021	1,092,384	1,088,789	1,092,384	1,088,789
	Acquisitions at cost	1,000,000	500,000	1,000,000	500,000
	Disposals/proceeds	-	(462,098)	-	(462,098)
	Realised gains/(losses) on investments	-	(37,893)	-	(37,893)
	Unrealised gains/(losses) on investments	163,339	3,585	163,339	3,585
	Market value of investments at 31 December 2021	2,255,723	1,092,384	2,255,723	1,092,384

During 2021 the charity invested a further £1m with fund managers in ethical investments On 1 April 2020 the charity disposed of £499,990 at a loss of £37,892 , and then reinvested £250,000 on 13 August 2020 and a further £250,000 on 12 November 2020.

The charitable company's balance sheet includes a £1 investment in NACC Merchandise Ltd (see note 10).

18 Debtors All amounts fall due within one year Balance with trading subsidiary Prepayments Tax recoverable Other debtors Accrued income	Group Charity 2021 2020 2021 2020 £ £ £ £ - - - 44,996 361,109 372,295 321,560 327,299 18,465 125,616 18,465 125,616 366,255 5,263 405,804 13,897 1,316,221 202,222 1,316,221 196,573 2,062,050 705,396 2,062,050 708,381

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Notes to the Accounts

For the year ended 31 December 2021

19 Analysis of cash at bank and in hand Current accounts and cash balances Interest-bearing account balances Local Networks 20 Creditors: amounts falling due within one year Unpaid balances of research grants Trade creditors Balance with trading subsidiary Social security and other taxes Accruals and deferred income Deferred income reconciliation Balance brought forward Amount recognised in the year Amount deferred in the year Balance carried forward Creditors: amounts falling due after one year Unpaid balances of research funds 21 Provisions for liabilities Dilapidations provision	2021 2020 £ £ 200,228 1,092,380 1,809,670 850,361 232,873 98,922 2,242,771 2,041,663 2021 2020 £ £ 896,164 972,974 320,449 155,144 - - 54,741 58,896 164,449 298,525 1,435,803 1,485,539 129,747 - (129,747) - - 129,747 - 129,747 2021 2020 £ £ 439,277 458,796 2021 2020 £ £ - 50,000 Group Group Group Group	2021 2020 £ £ 186,993 978,720 1,809,670 850,361 232,873 98,922 2,229,536 1,928,003 2021 2020 £ £ 896,164 972,974 267,666 44,469 39,549 - 54,741 58,896 164,449 298,526 1,422,569 1,374,865 129,747 - (129,747) - - 129,747 - 129,747 2021 2020 £ £ 439,277 458,796 2021 2020 £ £ - 50,000 Charity Charity Charity Charity

This relates to dilapidations on a previous lease agreement

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Notes to the Accounts

For the year ended 31 December 2021

22 Unrestricted funds

Designated funds: Tangible fixed assets (a) Intangible fixed assets (b) Networks retained funds (c) Designated total Other unrestricted funds General Reserve Fund held Nationally Non charitable trading funds Total	2021 2021 Brought Carried forward Income Expenditure Transfers forward £ £ £ £ £ 385,581 - - (90,658) 294,923 457,889 - - (144,642) 313,247 202,929 - - (212) 202,717
	1,046,399 - - (235,512) 810,887 1,290,085 5,590,113 3,654,656 235,512 3,461,054 - 144,369 144,369 - -
	1,290,085 5,734,482 3,799,025 235,512 3,461,054 2,336,484 5,734,482 3,799,025 - 4,271,941

(a) A fund is maintained that represents the net book value of tangible fixed assets in so far as these funds are not available for immediate use.
(b) A fund is maintained that represents the net book value of intangible fixed assets in so far as these funds are not available for immediate use.

(c) The Trustees have agreed that accumulated surpluses from the Networks should be designated for future use by Networks. Networks are required to utilise these funds within three years in which they are reported.

Unrestricted funds
Designated funds
Tangible fixed assets
(a)
Intangible fixed assets
(b)
Networks retained funds
(c)
Designated total
Other unrestricted funds
General Reserve Fund held Nationally
Non charitable trading funds
Total

2019
2020
Brought
Carried
forward
Income
Expenditure
Transfers
forward
£
£
£
£
£
577,336
-
-
(191,755)
385,581
-
-
-
457,889
457,889
361,362
-
-
(158,433)
202,929
938,698
-
-
107,701
1,046,399
996,546
3,794,499
3,413,274
(87,686)
1,290,085
-
199,341
199,341
-
-
996,546
3,993,840
3,612,615
(87,686)
1,290,085
1,935,244
3,993,840
3,612,615
20,015
2,336,484

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Notes to the Accounts

For the year ended 31 December 2021

23 Restricted funds National 1 Chatbot 2 Communications and Digital 3 Community HCP awareness project 4 Gut Reaction 5 Facebook live 6 Health Foundation 7 Helplines 8 IBD Boost 9 IBD Nurses 10 In Their Shoes 11 Knowledge & Evidence support Helmsley 12 Margaret Ann Halls Legacy Fund 13 Not Every Disability is Visible 14 Patient & Public Involvement 15 Patient Information 16 Precision Medicine 17 Research 18 Research - Medical Research Council 19 Sprint Campaign 20 Supported Self Management in IBD Total restricted funds	2021 2021 Brought Carried forward Income Expenditure Transfers forward £ £ £ £ £ - 9,643 9,643 - - - 18,000 18,000 - - - 9,000 7,601 - 1,399 - 62,655 62,655 - - - 13,280 - - 13,280 - 167,585 42,041 - 125,544 10,501 94,936 103,337 - 2,100 14,074 - 7,677 - 6,397 57,065 43,199 91,916 - 8,348 24,864 3,603 3,603 - 24,864 - 53,466 33,062 - 20,404 - 248,135 - - 248,135 53,246 - 42,543 - 10,703 3,500 - 3,500 - - - 112,549 43,234 - 69,315 - 64,500 62,500 - 2,000 188,844 220,462 (75,418) - 484,724 - 324,742 324,742 - - - 15,000 15,000 - - - 14,891 10,412 - 4,479
	352,094 1,475,646 806,048 - 1,021,692

23
Restricted funds
National
1
Chatbot
2
Communications and Digital
3
Community HCP awareness project
4
Gut Reaction
5
Facebook live
6
Health Foundation
7
Helplines
8
IBD Boost
9
IBD Nurses
10
In Their Shoes
11
Knowledge & Evidence support Helmsley
12
Margaret Ann Halls Legacy Fund
13
Not Every Disability is Visible
14
Patient & Public Involvement
15
Patient Information
16
Precision Medicine
17
Research
18
Research - Medical Research Council
19
Sprint Campaign
20
Supported Self Management in IBD
Total restricted funds

2021
2021
Brought
Carried
forward
Income
Expenditure
Transfers
forward
£
£
£
£
£
-
9,643
9,643
-
-
-
18,000
18,000
-
-
-
9,000
7,601
-
1,399
-
62,655
62,655
-
-
-
13,280
-
-
13,280
-
167,585
42,041
-
125,544
10,501
94,936
103,337
-
2,100
14,074
-
7,677
-
6,397
57,065
43,199
91,916
-
8,348
24,864
3,603
3,603
-
24,864
-
53,466
33,062
-
20,404
-
248,135
-
-
248,135
53,246
-
42,543
-
10,703
3,500
-
3,500
-
-
-
112,549
43,234
-
69,315
-
64,500
62,500
-
2,000
188,844
220,462
(75,418)
-
484,724
-
324,742
324,742
-
-
-
15,000
15,000
-
-
-
14,891
10,412
-
4,479

352,094
1,475,646
806,048
-
1,021,692

1 Chatbot - develop accessible user centred tools to navigate and guide people to the relevant web site information 2 Communications and Digital- develop online tools and resources to support the IBD community Community HCP awareness project - deliver an education and awareness campaign for Community Health Care
3 Professionals
4 5
6
7
8
9
10
11
12
13
14
15

Gut Reaction - the Health Data Research UK Digital Innovation Hub for IBD combining data to support IBD research

Facebook live - holding live sessions to give advice and insight, and to empower those affected to control their daily lives Health Foundation - lead the "Aware-IBD" project, working with people with IBD to design improvements to their care

Helplines - funds received to support the running and staffing of the Charity's helplines

IBD Boost - provide support for research to optimise management of symptoms via a digital self-management platform

IBD Nurses - funding to support the achievement of the IBD Standard regarding provision and access to IBD Nurses In Their Shoes - to help everyone understand what sufferers of the disease experience

K&E Helmsley - providing relevant, evidence based information to enable informed decisions about treatment and care

Margaret Ann Halls Legacy Fund - combining support for the charity Helplines programme and funding for IBD nurses

Not Every Disability is Visible - promoting accessible toilet signage to help raise awareness

Patient and Public Involvement - to develop PPI training modules to increase positive impact in research projects

Patient Information - supporting the re-printing and distribution of patient literature provided to hospitals

16 Precision Medicine - research study devising strategies to help patients identify benefit from certain drugs, rather than a one size fits all approach
17
18

Research - Medical and Living with IBD research grants funded by individual supporters

Research - Medical Research Council support to fund early career researchers undertaking medical research

19 Sprint Campaign - raise awareness and understanding of IBD to support and empower a wider recognition of symptoms 20 Supported Self Management in IBD - programme for delivery of education and support to patients working with hospital IBD services in Scotland

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK

Notes to the Accounts

For the year ended 31 December 2021

Restricted funds continued		2020				2020
		Brought				Carried
		forward	Income	Expenditure	Transfers	forward
National		£	£	£	£	£
Research	(a)	-	90,152	(98,692)	-	188,844
Young people and families	(b)	1,340	-	1,340	-	-
London Walk - Corporate Income	(c)	159	-	159	-	-
Helplines	(d)	20,635	160,518	180,653	-	500
IBD Nurses	(e)	31,716	(59,293)	(42,355)	-	14,778
Clinical Connect	(f)	121	-	121	-	-
Patient Information	(g)	13,138	46,750	59,888	-	-
IBD Register	(h)	-	9,320	9,320		-
In Their Shoes	(i)	-	26,100	1,236	-	24,864
Richard Driscoll IBD fellowship	(j)	149	-	149	-	-
Spotlight	(k)	-	19,087	19,087	-	-
IBD Boost	(l)	20,905	-	6,831	-	14,074
Not Every Disability is Visible	(m	20,085	111,218	78,057	-	53,246
Property	-	1	-	-	(1)	-
Wales Project	(n)	29	-	29	-	-
PEP Programme	(o)	11,764	(10,000)	1,764	-	-
Health Service Development	(p)	15,000	-	15,000	-	-
Gut Reaction	(q)	-	52,608	52,608	-	-
It Takes Guts	(r)	-	60,000	59,999	(1)	-
Patient & Public Involvment	(s)	-	10,000	6,500	-	3,500
Run the night fundraising event	(t)	-	2,250	2,250	-	-
National Lottery Helpline grant	(u)	-	60,000	49,999	-	10,001
Garfield Weston IBD Nurses grant	(v)	-	75,000	32,714	-	42,286
Networks	(w	-	31,106	11,093	(20,013)	-
Total restricted funds		135,042	684,816	447,749	(20,015)	352,094

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Notes to the Accounts

For the year ended 31 December 2021

24 Analysis of Charity net assets between funds

Fund balances at 31 December 2021 are represented by: Fixed assets Investments Current assets Current liabilities Long term liabilities Provisions for liabilities Fund balances at 31 December 2020 are represented by: Fixed assets Investments Current assets Current liabilities Long term liabilities Provisions for liabilities	Unrestricted £ 608,170 2,255,722 1,947,688 (539,639) - - 4,271,941 Unrestricted £ 843,470 1,092,384 963,195 (512,565) - (50,000) 2,336,484	Restricted Total £ £ - 608,170 - 2,255,722 2,357,133 4,304,821 (896,164) (1,435,803) (439,277) (439,277) - - 1,021,692 5,293,633 Restricted Total £ £ - 843,470 - 1,092,384 1,783,864 2,747,059 (972,974) (1,485,539) (458,796) (458,796) - (50,000) 352,094 2,688,578

25 Related Party

Apart from the Gift Aid transfer of profits from NACC Merchandise Ltd as detailed in Note 10, the recharged staff costs of £0 and the £8,603 charge for administration and merchandise (2020: £16,218) there are no other related party transactions in the year (2020 none).

At the year end the charity owed the subsidiary £39,549 (2020: subsidiary owed the charity £44,996).

26 Gifts in kind

Crohn's & Colitis UK received gifts in kind during the year relating to the goods and services to. a value of £160,272 (2020 £72,543)

This related to Google grants (US$182,617 converted at $1.35/£1 @ 31.12.21) £135,272 and also Corporate work at a value of £25,000 (2020: £9,500).

These amounts have not been included in the financial statements as their value is not considered to be

material.

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Crohn’s & Colitis UK Notes to the Accounts

For the year ended 31 December 2021

27 Consolidated Statement of Financial Activities for the year ended 31 December 2020 Income from: Donations and legacies 2 Charitable activities 5 Other trading activities 3 Investments 4 Other Total income Expenditure on: Raising funds 9 Charitable activities: Grantmaking 11 Supporter Services Marketing and Communications Policy, Public Affairs and Campaigns Networks & Volunteering Membership costs Total expenditure 6 Net income/(expenditure) before investment gains/(losses) Gains/(losses) on investments 17 Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward 23 Total funds carried forward	Unrestricted Restricted Total funds funds funds 2020 2020 2020 £ £ £ 1,536,790 376,931 1,913,721 668,781 9,004 677,785 1,503,577 298,881 1,802,458 34,743 - 34,743 249,949 - 249,949
	3,993,840 684,816 4,678,656
	1,569,016 -59,960 1,509,056 1,002 (67,447) (66,445) 397,034 292,304 689,338 372,492 81,040 453,532 567,482 189,379 756,861 244,017 12,433 256,450 427,264 - 427,264
	3,578,307 447,749 4,026,056
	415,533 237,067 652,600 (34,308) - -34,308
	381,225 237,067 618,292 20,015 (20,015) -
	401,240 217,052 618,292 1,935,244 135,042 2,070,286
	2,336,484 352,094 2,688,578

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Administrative details

Board of Trustees, officers and senior leadership team

Life President

No holder

Vice Presidents

Rod Mitchell Elaine Steven

Board of Trustees

Sue Cherrie (Chair) Tom Reddy (Hon Treasurer and Vice Chair) Sarah Denselow (Hon Secretary) Graham Bell Joanne Fillingham

Lindsay Keir Ashish Patel Amanda Quincey Alice Rath Justine Woolf

Co-opted Advisers

Dr Barney Hawthorne – Chief Medical Adviser Isobel Mason - IBD Nursing Adviser

Senior Leadership Team

Sarah Sleet, Chief Executive Andrew Adie, Director of Finance and Corporate Services Dan McLean, Director of Marketing and Communications (until 31 August 2021) Claire Walsh, Director of Income Generation and Marketing Ruth Wakeman, Director of Services, Advocacy and Evidence

Professional services

Solicitors:

Auditors: Solicitors: Price Bailey LLP 3 Floor 10 Queen Street Place 24 Old Bond Street London EC4R 1BE Mayfair LONDON Debenhams Ottaway W1S 4AP Ivy House 107 St. Peter’s Street Bankers: St. Albans Principal bankers Herts AL1 3EW

Bates, Wells & Braithwaite 10 Queen Street Place London EC4R 1BE

Bankers: Principal bankers Lloyds Bank plc 36 Chequer Street St. Albans Herts AL1 3YQ

Other relevant bankers: CCLA Senator House 85 Queen Victoria Street LONDON EC4V 4ET

Clydesdale Bank 4th Floor, Verulam Point Station Way St. Albans Herts AL1 5HE

Crohn’s & Colitis UK

Annual Report and Financial Statements 2021

Close Brothers Treasury 10 Crown Plaza London EC2A 4FT

Santander Corporate & Commercial 2 Triton Square, Regent's Place, London, NW1 3AN

Metro Bank

One Southampton Row LONDON, WC18 5HA

For more information about who we are, what we do and how you can help, please get in touch.

Crohn’s & Colitis UK Helios Court 1 Bishops Square HATFIELD Herts AL10 9NE

www.crohnsandcolitis.org.uk

Facebook: /crohnsandcolitisuk Twitter: @CrohnsColitisUK Instagram: @crohnsandcolitisuk YouTube: www.youtube.com/user/crohnsandcolitisuk LinkedIn: Crohns and Colitis UK