**Annual Report and Financial Statements 2023**
**Crohn’s & Colitis UK**
**Annual Report and**
**Financial Statements for the year ended 31 December 2023**
**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**
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**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## **Contents**
Contents ................................................................................................. 2 A Welcome from our Chair ............................................................................. 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 ................................................. 6 Our Goal - We want to support people and empower them ............................................................ 7 to be active participants in managing their life with Crohn’s and Colitis .......................................... 7 Our Goal - We want earlier diagnosis and high quality, sustainable clinical care across the UK ...... 7 Enabling the charity to achieve our goals ......................................................................................... 8 Plans for the future............................................................................................................................ 8 Funding our work – our thanks to all our supporters ..................................................................... 10 Governance, structure and management ............................................................. 13 Legal status and objects .................................................................................................................. 13 Public benefit ................................................................................................................................... 14 Trustees and organisational structure ............................................................................................ 14 Members ......................................................................................................................................... 15 Volunteers ....................................................................................................................................... 15 Employees ....................................................................................................................................... 15 Subsidiary undertaking .................................................................................................................... 17 Risk review ....................................................................................................................................... 17 Financial review ........................................................................................ 18 Compliance ...................................................................................................................................... 18 2023 results ..................................................................................................................................... 18 Reserves Policy ................................................................................................................................ 18 Cash and investments ...................................................................................................................... 19 Pension costs ................................................................................................................................... 19 Staff remuneration .......................................................................................................................... 19 Grant making policies ...................................................................................................................... 19 Research grants ........................................................................................................................... 19 Local grants .................................................................................................................................. 20 Independent Auditor’s Report to the Trustees and Members of Crohn’s & Colitis UK .............. 22 Opinion ........................................................................................................................................ 22 Basis for opinion .......................................................................................................................... 22 Conclusions relating to going concern ........................................................................................ 22 Other information ....................................................................................................................... 22 Opinions on other matters prescribed by the Companies Act 2006 ........................................... 22 Matters on which we are required to report by exception ......................................................... 23 Responsibilities of trustees .......................................................................................................... 23 Auditor responsibilities for the audit of the financial statements .............................................. 23 Use of our report ......................................................................................................................... 24 Board of Trustees, officers and senior leadership team ................................................................. 43 Professional services ....................................................................................................................... 43 Follow us .......................................................................................................................................... 44
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**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## **A Welcome from our Chair**
## **A record-breaking year**
In 2023 the charity went from strength to strength – it’s been a record-breaking year. More people than ever before are turning to the charity with over 55,000 people in membership - a record - and a third consecutive year of breaking records in income generation. With more people joining the charity as members and supporters, working together we are increasing our visibility and impact even further.
Of course, all this means we can do more than ever to drive change for everyone living with Crohn’s and Colitis. We promised that we would grow our impact on the public consciousness, including through our campaign Cut the Crap. In an exciting first for the charity, we launched our first cinema ad for the campaign alongside social media advertising which was seen by 3.2 million cinema goers and watched across media platforms 37.6 million times. As a result, over 164k members of the public used the symptom checker associated with the campaign in 2023.
By the end of 2023 we know more people recognise the terms Crohn’s and Colitis and the charity working on your behalf. Our reach through the media has grown with media coverage rising from 1,297 articles in 2022 to 1,834 in 2023. The latter had the potential to be seen 21.4 billion times (an increase of 4.9 billion on 2022). Our latest campaign ‘Little Things Can Mean a Lot’ was featured on radio, streaming services and not least, on the backs of toilet doors in service stations.
Naturally we keep our attention on driving better care for our community as well. We led IBD UK, an alliance of 17 patient charities and healthcare professional bodies, in a new audit on the state of IBD services across the UK - the first such review after the Covid pandemic. Thank you to the over 15,000 people who completed the patient survey part of the audit. This is a genuine partnership, unique in UK healthcare, between patients and clinicians to understand what is working well and what needs to be improved.
Our work to improve diagnosis by building a collaboration with other patient charities representing people living with lower gastrointestinal conditions and relevant healthcare professional organisations, to create a national lower gastrointestinal symptoms diagnosis pathway, is coming to fruition. The work we are doing, leading a cross condition partnership, is a first in gastroenterology and the results will be launched in 2024.
And finally, I want to thank you all for your participation in our work. Many, many thousands have joined with us to make a difference. Whether you responded to our survey on IBD Standards, campaigned on early diagnosis or fundraised in a multitude of ways, thank you everyone!
**Jackie Craissati Chair**
## **Signed on 16 May 2024**
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**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## **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 full.
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.
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**Annual Report and Financial Statements 2023**
## **Strategic Report**
**In 2023 we worked even harder to improve recognition and understanding of Crohn’s and Colitis in the public consciousness. Our Cut the Crap campaign exceeded all expectations in reaching the public with the message about the importance of early diagnosis. At the same time we broadened our impact with the general public through our ‘Little things’ campaign which targeted social media, streaming services and public spaces to help the public empathise with the impact of living with Crohn’s and Colitis. Through our work with our Ambassadors we secured TV coverage on BBC Breakfast, Good Morning Britain, Lorraine, Sunday Brunch and Steph’s Packed Lunch, which enabled us to reach millions of viewers and raise the profile of Crohn’s and Colitis. We also partnered with online magazine, Book of Man, to raise awareness of the experience of younger men with Crohn’s and Colitis. The film starred Ali Jawad, Mesha Moinirad, Sacha Dhawan and Tom Speight. They shared it with their followers, reaching over 350k people.**
**Our work to improve the quality of care experienced in the NHS continued unabated. The charity leads the flagship programme on the IBD Standards of Care with IBD UK, undertaking the first audit of services in 2023 since the Covid pandemic. We worked in partnership to create a lower gastrointestinal symptom led diagnosis pathway, to be launched in 2024, which could be game-changing in speeding up diagnosis.**
**Investment in research, evidence and insight underpins the work of the charity. Two rounds of research grants were funded in year alongside the launch of work on a new research collaborative focused on fatigue and commissioning of much needed research on the economic costs and the areas of greatest impact on life associated with the conditions.**
**And with the generous support of our supporters, we beat our 2022 record income. As a result, we were able to fund more research, support more nurses, make it easier to find first class health information on our new website and attract more members than ever before.**
## **Our Goal - We want everyone to understand Crohn’s and Colitis**
**We know that the understanding of friends, family, colleagues and service providers is fundamental to the well-being of our community and that is why we focused on driving public awareness in 2023.**
- In 2023, 54% of the general public had heard of Crohn’s & Colitis UK by the end of the year compared to 51% at the beginning.
- We have over 333k followers on our social channels, securing 15,000 new followers in 2023, and engagement was high with over 22,000 comments as part of our community’s conversations on social media. Our non-paid adverts on social channels reached 40 million users. The website received over 5.3 million views, an increase of 27% on 2022, and our most popular pages were the Symptom Checker, Become a Member, Cut The Crap, Treatments and Symptoms.
- We also introduced Crohn’s & Colitis: The Podcast. Presented by Geraldine Cooper, who works in our media team and has Ulcerative Colitis and producer Luke Bligh, who has Crohn’s disease, the first episode aired in December 2023 and has received a 5-star rating from listeners so far.
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- World IBD Day took place on 19 May 2023. This year’s theme was ‘Poo with pride’ explored the embarrassment of needing a poo and trying to disguise it whether at work, a new partner’s house or in a public toilet. Our videos on the topic served as a successful launchpad for our new TikTok channel. And our engagement on Instagram saw a surge in interactions with our videos reaching 100k people, over a quarter of whom were new to the charity. We were also mentioned in 43 news outlets including The Independent, The Mail Online, Yahoo, The Mirror and more.
- Our Ambassador Tom Speight took the brave decision to reveal that he lives with a stoma, before appearing as a guest on BBC Breakfast on World IBD Day to talk about his Crohn’s. We were thrilled to introduce our new Ambassadors, model Molly Moorish Gallagher and snooker player Liam Highfield with both announcing their involvement with Crohn’s & Colitis UK on World IBD Day.
- 2023 saw the launch of our _Little Things Mean a Lot_ campaign. The campaign included a radio advert, which provided over 26.5 million opportunities to listen on key radio stations such as Talk Sport, Virgin Radio, Absolute Radio, Panjab Radio, Premier Gospel and Mi-soul. We ran a hostread advert with Rob Beckett and Josh Widdicombe on their podcast, Parenting Hell, where our advert was heard 1.8 million times. And 1,200 posters were displayed in 300 service station bathrooms, which had the potential to be seen by over 42 million travellers during the October half term.
- Awareness Week (1-7 December) activity stepped up a gear in 2023. This year’s theme was ‘finding the right words to talk about Crohn’s and Colitis’ and our advertising directed people to use our newly revamped Talking Toolkit. In December, for the first time we used posters on 1,913 buses across London and the Home Counties. Our radio advert featured on Absolute Radio, Sunrise Radio, Magic, TalkSport, Premier Gospel, and Mi-Soul to name a few. We ran features in the Eastern Eye which reaches 350k people per month and The Voice, which has over 100k readers per month. The latter told the story of Bridgette Fraser, one of our IBD Nurse Specialists based at Chelsea and Westminster Hospital.
- We also used Awareness Week to engage with politicians at drop in events at Westminster and the Senedd. 532 of our campaigners invited their politicians to our events, which represented 50% of MPs and 60% of Senedd Members. We spoke to a quarter of Senedd Members and over 20 MPs as a result. Five MPs spoke up in a Westminster debate during awareness week. In Northern Ireland, MLAs raised awareness on social media and in the press. And in Scotland, Clare Adamson MSP, Co-Convener of the Cross Party Group for Inflammatory Bowel Disease, raised improving awareness and reducing stigma of Crohn’s and Colitis at First Minister’s Questions.
## **Our Goal - We want to drive world class research into the disease**
**Supporting research remains an important focus for the charity and in 2023. We were able to provide £750k of funding, up 38%, for research addressing the key priorities of people affected by Crohn’s and Coli** t **is and encourage even more to get involved in research.**
- We funded five exciting new research projects in 2023 covering personalised medicine, understanding how perianal fistulas develop, creating better lab models of strictures, biomarker development, and the use of AI to detect precancerous and cancerous changes in the bowel totalling funding of £453k.
- We awarded three grants in 2023 totalling £298k focussed on early benefit for Crohn’s Disease, which was generously funded by The Leona M. and Harry B. Helmsley Charitable Trust in 2022.
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- Three of the charity’s projects were able to complete in 2023 which have resulted, so far, in six publications including one review and five conference abstracts.
- We advertised 57 opportunities in 2023 (up from 48 in 2022) to take part in or shape research into Crohn's and Colitis and helped over 3,600 people get involved (up from over 1,800 people in 2022).
- We successfully livestreamed our patient research participation day for the fourth time with talks from 10 researchers, attracting 110 attendees on the day.
## **Our Goal - We want to support people and empower them**
## **to be active participants in managing their life with Crohn’s and Colitis**
**We continue to be a trusted source of accurate and expert information and are innovating new ways of delivering information for tens of thousands of people with Crohn’s and Colitis.**
- We answered over 9,000 queries through phone calls, emails, LiveChat and social media. Demand in 2023 was slightly lower than 2022 but there was a slight increase in call length.
- We received over 2 million total views of the information and support pages on the website in 2023 (an increase from just over 1.9 million in 2022). As in 2022, our treatments and symptoms landing pages were the most viewed information pages in 2023.
- Our virtual social events continued to be a huge success: 65 events were held in 2023 enabling over 650 people to connect and support each other. This included a new ‘friends and family’ event.
- Moving further beyond the Covid pandemic, more in-person events were held by our Local Networks, enabling people to meet and support each other in their local area. Nearly 180 in person local events were held in 2023, compared to 100 in 2022.
- Even more people tuned into our digital channels in 2023, extending the community further. On Facebook we saw an overall increase of 7,439 followers, giving us a total of 213k followers. Our Instagram grew from 69,355 followers in 2022 to 75,998 by the end of 2023, an increase of 9.61%. Despite the decrease in popularity since Twitter re-branded to X (13% of the app’s daily active users were lost between Oct 2022 - Oct 2023), our main account grew 1.59% to 43,233 followers. Facebook Forum membership increased to 65,725 (up from 59,000 in 2022).
## **Our Goal - We want earlier diagnosis and high quality, sustainable clinical care across the UK**
**Even before the pandemic, one in four people took more than a year to be diagnosed and nearly half visited A&E at least once before being diagnosed.**
- Our Cut the Crap campaign reached millions and drove people to our online symptom checker which was completed 164k times in 2023. Nearly half were from our target age group of 18-34 year olds.
- We launched a new cinema advert that was shown in 517 cinemas across the UK and on Channel 4 & Sky streaming services, as well as an audio ad on Spotify.
- Over the two months the advert was live, we saw the number of symptom checker completions per month increase three fold (34,000 vs 9,500 per month).
- Across 2023, we had 150 meetings with politicians and health leaders, 31 political champions across the parliaments and saw 41 parliamentary questions raised.
- Our campaigner Steven Sharp met with Prime Minister, Rishi Sunak, and his local MP, Hannah Bardell, to discuss our early diagnosis campaign.
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- The Scottish government launched its first ever publicly funded awareness campaign for Crohn's and Colitis. We also supported the development of content for NHS Inform Scotland, which included a link to our symptom checker.
- We led IBD UK in completing the latest audit of UK IBD services, the first since the Covid pandemic. Despite ongoing NHS pressures, 63% of UK IBD services responded, and more than 15,000 (50% more than the previous survey) patients completed the IBD Patient Survey.
- In early 2023 we launched an updated version of the IBD Toolkit with the Royal College of General Practitioners. This included new, more accessible resources about diagnosis and flare management, as well as the Continuing Professional Development (CPD) module previously developed with the College and a new podcast about holistic care for people with IBD. In addition to this we launched new CPD modules with NB medical to extend our reach to GPs.
- We also created a CPD module in the key publication for dietitians – Dietetics Today – and a podcast for dietitians.
## **Enabling the charity to achieve our goals**
- In our latest employee engagement survey there was a 20% uplift in the response to the question about feeling valued by the charity – 90% agreed or strongly agreed with feeling valued.
- We understand the importance of investing in the development of our people, and in 2023 we delivered our Manager Development Programme for all managers across the charity. Focusing on self-awareness, coaching and feedback, 26 of our managers, including the Senior Leadership Team, participated in the programme.
- We are committed to ensuring Crohn’s & Colitis UK is a safe and inclusive place to work. We launched our anonymous reporting hotline for our staff to safely report discrimination, bullying and harassment.
- Alongside the hotline, we delivered sessions on respect and dignity at work and supporting our colleagues with neurodiversity for all staff.
- With the aim of becoming an anti-racist charity, the Senior Executive Team took part in antiracism programme led by experts in this space. The Board of Trustees also undertook training highlighting their responsibilities with respect to equality, diversity and inclusion.
- Keeping the charity safe from cyberattacks is an ongoing priority and we are proud to have gained the Cyber Essentials accreditation. We worked with our specialist IT partners and the Hertfordshire Constabulary to deliver cyber protection training for our staff and strengthened our security across all of our systems and devices.
## **Plans for the future**
As we plan to move into a new strategy we are reorganising our work into six new programmes. The work under each programme is set out in our new business plan.
## **Better Diagnosis**
Our public campaigning work, Cut the Crap, with its main call to action to complete our symptom checker if you are experiencing key symptoms will continue, as will our advocacy with healthcare professionals and NHS leaders.
We will:
- undertake a new burst of public promotion aimed at 18-34 year olds using social media amongst other channels in the first quarter of the year.
- extend the target audience to under 50s as a key message in our broader public campaigning.
- launch our partnership-backed pathway to faster diagnosis for lower gastrointestinal conditions.
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- create more professional development material for GPs, pharmacists and other healthcare professionals and promote widely.
- launch the national findings on the state of IBD care in the UK, including diagnosis, and lobby politicians and leaders for improvements in healthcare across the four nations of the UK.
## **Better Care**
We know from our last national report on IBD Standards of Care that the experience of patients with IBD services is patchy across the UK and too often patients miss out on the benefits of access to psychological and dietary support. But our championing of the importance of IBD nurse specialists to good patient care has been a success story. We will continue to address the gaps in care and support where things are working well to go even further.
We will:
- develop a new patient education resource with core modules on key areas including tests and investigations, treatments and surgery. In future years we will develop more targeted modules addressing needs at particular life stages or for particular communities.
- launch the national report into the state of IBD services in the UK in 2024.
- lobby politicians and health leaders for improvements in care.
- develop plans with healthcare professional organisations to support quality improvement in individual services.
## **Better Lives**
Our services support and empower people to live as well as possible with their condition whether it is information and advice or by providing supportive places to talk to others.
We will:
- maintain our existing range of information resources and create new resources including new digital tools, videos and animations.
- ensure our new patient education programme will include modules on living well with the condition for people at different life stages.
- expand our virtual social events to help people speak to others with the condition enabling them to better navigate the challenges of living with Crohn’s and Colitis.
- continue to lobby, campaign and influence ensuring a strong voice for people across the UK with IBD on key areas of life such as finances and benefits, travel, toilet access, education and employment.
- raise awareness of the impact of the condition on people’s lives through our media work.
## **Being Seen and Heard**
We know that public awareness and understanding of health conditions and their challenges can have a huge impact on people’s lives. Awareness and understanding are the first steps to committing to change.
We will:
- develop a new substantial public campaign with a view to activating condition awareness, symptom recognition and engagement.
- build our media presence to support our programmes of work.
- improve our digital presence implementing a new digital strategy.
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## **Founded on Research and Evidence**
We know that long term solutions to addressing the priority needs of people with Crohn’s and Colitis and the harm caused by the conditions, are founded on impactful research and evidence.
We have made it the mission of the charity to be experts in the lived experience of people with the conditions.
We will:
- launch our quality of life dashboard and state of the nation report setting out the top priorities and concerns of our community based on robust research.
- launch our new research collaborative on fatigue in Crohn’s and Colitis which will bring together researchers to develop research questions and create new research partnerships to increase investment in this area.
- undertake a new research call with around £500,000 funding available.
## **Building our capability and capacity to deliver more**
The charity continues to grow its resources and the effectiveness with which we operate, to do even more for our community.
We will:
- launch a new regular giving product.
- develop our membership offer to better serve existing members and recruit more new members.
- launch a mid-value giving club.
- expand existing events and introduce new virtual fundraising events.
## **Funding our work – our thanks to all our supporters**
2023 was the third successive record-breaking year for income generation with over £7.7 million raised. This is an incredible achievement, and it is thanks to everyone who went above and beyond in support of the charity. Over 83,500 of you fundraised or donated to us in 2023, 10,500 more than in 2022. We are so grateful to all our supporters who donated, fundraised and participated in an activity to raise funds for us. Thank you!
2023 has once again seen the extraordinary efforts and dedication of our loyal supporters taking on an array of fundraising activities raising in excess of £2.5m from mountain climbs and head shaves to cold water dips. We are so grateful to all our supporters, like Angus McLean and his team organising the Prestonfield Ball which was a huge success, raising £29,500 and the Dundas family's 18-hour Padel Tennis challenge, Padel4Poppy, which raised an impressive £31,500. Meanwhile, the beloved Bluebell Walk or Cycle Ride celebrated its 33rd year, raising over £6,500.
Our team of 144 runners took on the 2023 TCS London Marathon, raising over £195k. Our 137-strong team enjoyed the Great North Run, raising just under £75,000. Not to mention the other incredible challengers that took on Edinburgh, Brighton and Berlin Marathons, Ultra Challenges, the Royal Parks Half Marathon and various skydives throughout the UK.
Over 7,200 people participated in our virtual events this year. We were thrilled with the success of our
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first ever Big Winter Workout which captivated an audience all committed to exercising for 31 minutes every day in January. Together they raised over £400k. 80% of our participants were new to the charity, increasing our reach and connecting us to new supporters. We also saw the introduction of a new event, RIDE IT, which raised £75k. Our dedicated walkers once again took strides during June for My Walk It, raising over £160k and we were excited for the return of our virtual running event RUN 60 in September, with similarly impressive results raising £150k.
Our Alex Demain Awards go from strength to strength, with more nominations than ever before. The awards, which celebrate our young fundraisers age 16-29, are named in memory of Alex Demain, a muchloved colleague who died with Crohn’s disease in 2015.
This year’s six winners; Rocco, Tiberius, Louis (under 16s) and Megan, Patricia and Holly (under 29s) took on challenges including My Walk It, school assemblies, in-memoriam events and London Marathon to raise funds for our work, with many of them organising multiple fundraisers in support of the charity. These incredible young people have inspired us all.
Our Christmas card collection was a big hit this year, raising more than ever before, and our raffle and lottery raised over £220k. Over £180k was raised in memory of much-missed loved ones who are remembered through kind gifts to the charity. We are so grateful for the support.
Our generous donors gave over £475k in individual donations, and in 2023 our Legacy income was our second highest total since 2018, with over £1.47 million raised from gifts in Wills. Every gift, no matter the size, is gratefully received and helps make the future better for people with Crohn’s and Colitis.
Income and awareness raised by our Corporate partners is a vital part of increasing the profile of Crohn’s and Colitis.
We are very grateful to our corporate partners for their invaluable support of our programmes including the Early Diagnosis campaign, IBD Nurses, symptom checker development, as well as funds towards our wider work.
We are deeply appreciative of companies who have selected us as their charity of choice, generously contributing through staff fundraising, bake sales, volunteering and participation in challenge events. We also thank the 520 people who chose to give through Payroll Giving, raising over £44,000.
Throughout the year PB Mortgages continued to support us with another gruelling challenge event and kind donations provided through staff nominations and matched funding. Law firm, Lawrence Stephens ended their two-year partnership with us on a high, having raised over £11,000 for the charity’s work. And we were delighted to be invited to Heathrow Airport by British Airways, to host an awareness raiser with their staff in December.
2023 also saw the refresh of Are You IN? which is designed to help employers better support people living with invisible conditions and disabilities like Crohn’s and Colitis at work. Over 21 companies attended our first event in October and many more have had conversations about how they can become involved.
Following a pilot with our members in 2022, we rolled out Crohn’s & Colitis UK Healthcare Direct to the wider community this year. This service supports members of our community who have a stoma. Supporters can sign up to receive stoma products and medication delivered direct to their door. Crohn’s & Colitis UK Healthcare Direct is delivered in partnership with Bullen Healthcare, the UK’s largest Independent Dispensing Appliance Contractor.
We secured and retained partnerships, or received support from the following companies to whom we extend our sincere thanks:
Abbvie Eli Lilly Celltrion Healthcare Cripps
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Ergonomic Solutions Galapagos Biotech Ltd, an Alphasigma company GSK Lansdowne Partners Lawrence Stephens Norgine PB Mortgages Peak Scientific Perrigo (Co) Pharmacosmos Sandoz Specialist Group Stourgarden Ltd Takeda UK Ltd The Tom Clarke Foundation Thursfield Tillotts Pharmaceutical UK
We are immensely grateful to the 140 charitable trusts and foundations that value our work and supported us to achieve £641,000. This includes our third year of project funding from the Health Foundation towards ‘AWARE-IBD’, which aims to empower people with Crohn's or Colitis to improve their care.
We received the final donation of a pledge from The Leona M. and Harry B. Helmsley Charitable Trust, towards our award-winning, evidence-backed patient information services. Many regional and national trusts and foundations also kindly awarded grants towards this service, most notably the Childwick Trust and the National Lottery Scotland.
Our investment in pioneering research was generously supported with major grants awarded by the Albert Gubay Charitable Foundation, Sylvia Waddilove Foundation and Robert Luff Foundation.
We also received generous grants towards our Helpline service, from the Moondance Foundation and the Basil Samuel Charitable Trust.
We would like to express our sincere and heartfelt gratitude to all our Trust and Foundation and statutory funders, including:
Alliance - Health And Social Care Alliance Scotland Bill Brown's 1989 Charitable Trust Childwick Trust David and Claudia Harding Foundation Frances & Augustus Newman Foundation John James Bristol Foundation Margaret Giffen Charitable Trust Moondance Foundation Robert Luff Foundation Simon Gibson Charitable Trust Sylvia Waddilove Foundation UK The Access Foundation The Albert Gubay Charitable Foundation The Basil Samuel Charitable Trust The February Foundation The Grace Trust The Bothwell Charitable Trust The Health Foundation The John James Bristol Foundation
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The Lawson Trust The James Weir Foundation The John Coates Charitable Trust The Hugh Fraser Foundation The Leona M. and Harry B. Helmsley Charitable Trust The Light Fund The National Lottery Community Fund Scotland The Reo Stakis Charitable Foundation The Schuh Trust The Wesleyan Foundation
We greatly value and rely upon the generosity of individuals supporting our work, and would like to take this opportunity to recognise our major supporters including Sam Bryant and Andrew Edwards.
We are also grateful to all our major supporters who wish to remain anonymous.
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 holds 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 2023 we received eight complaints (nine in 2022) about our fundraising, representing a tiny proportion of our interactions.
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. In 2023 we worked with an external telemarketing agency, NTT, on a telephone fundraising campaign. The campaign ran from July to November following a test campaign in February 2023. 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.
## **Governance, structure and management**
## **Legal status and objects**
Crohn’s & Colitis UK is a charity registered in England and Wales no. 1117148 and in Scotland no. SCO38632 and is a company limited by guarantee in England and Wales no. 05973370.
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.
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- 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 twelve 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 including safeguarding and in relation to equality, diversity and inclusion.
During the year we welcomed five new Trustees with wide ranging experience and skills:
- Dr David Buckle (GP, Non Executive Director NHS Trusts and Vice Chair of the Stroke Association)
- Antony Lorman (Managing Director of Edgewell Personal Care )
- Rachel Quinn (Director of Medical Science Policy, Academy of Medical Sciences)
- Paul Richmond (Deputy Chief Executive of Watford Community Housing)
- Lucie Waters (Variety of NHS senior director roles).
We also said goodbye to two Trustees, Amanda Quincey and Lindsay Keir. We are immensely grateful for their contribution over many years.
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 2022: Finance and Audit, People and Organisational Development, and Research Strategy and Funding. In 2023 we recruited an additional independent member to our Finance & Audit (F&A) and our People and Organisational Development (POD) Committees to strengthen the expertise and challenge within the Committees. David Ashton joined the F&A with an extensive international corporate career and professional expertise in finance. Katy Olivera joined the POD with an wide ranging background in HR in consultancy and private sector organisations.
In 2023 the charity’s Young Adults Advisory Panel began work providing young adults’ (18 – 28 years) perspective on the charity’s strategy and programmes of work to the Board. The Panel’s final recruitment led to twelve appointments: Amelia Ehren was appointed chair and recruitment of the remaining panel was carried out in 2023.
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**Annual Report and Financial Statements 2023**
At the end of December, Dr Barney Hawthorne retired as the charity’s Medical Adviser and chair of our Research Awards Panel. Dr Hawthorne joined as Medical Adviser in 2017 and has contributed enormously to the work of the charity. He will continue to work with us closely on the IBD Standards of Care and Audit. At the end of the year we carried out a full public recruitment for a newly constituted Clinical Adviser role and welcomed Dr Christian Selinger, consultant gastroenterologist at Leeds Teaching Hospital NHS Trust, to the post.
The Trustees 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 formal meetings in 2023 in addition to a number of strategy seminars and discussion meetings.
## **Members**
In a testament to the strength of our community, membership numbers broke 55,000 for the first time (up from 50,000 in 2022). This represents over 10% of people diagnosed with Crohn’s or Colitis. As well as raising much-needed funds, members continued to access support and information through Connect magazine and bespoke member communications.
Our AGM was held online on 23 September with 270 members present. Members voted to approve our 2022 Annual Report and Financial Statements, and they voted in favour of the re-appointment of the charity’s auditor, Price Bailey. We are especially thankful to Professor Kevin Whelan, who shared a presentation about ultra processed foods and additives in relation to Crohn’s and Colitis; setting out the lack of evidence base and the importance of a balanced diet.
## **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 980 volunteers registered with the charity – up from 934 in 2022.
In 2023 we recruited our first EDI Communications Panel, a group of 15 people from diverse backgrounds who use their skills and experience to help inform our work in communications and marketing. So far the group have offered hugely helpful insight and guidance on our job recruitment packs, awareness activities, and how we talk about research on our website.
## **Employees**
The charity started the year with a complement of 75 staff and finished with 87 (80.3 full time equivalent average in year) to deliver the charity’s growing agenda.
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.
## **Equality, Diversity and Inclusion (EDI)**
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The charity has a strong commitment to EDI at all levels placing a high value on a truly embedded and inclusive culture, and as our diverse workforce grows, we want everyone to know that they work in a safe, supportive and inclusive environment where they can be themselves and deliver their best.
We actively monitor diversity and are focussing to try and increase diversity across both staff and volunteers.
The information below is the position at the end of March 2023, and we have not included “unidentified or prefer not to say” data.
|Category|%|
|---|---|
|Asian or Asian British - Indian|5%|
|Asian or Asian British - Pakistani|2%|
|Asian or Asian British - Other|2%|
|Black/African/Caribbean/Black British - Caribbean|3%|
|Mixed/multiple ethnic group - White & Black Caribbean|2%|
|Mixed/multiple ethnic group - White & Asian|2%|
|White - English/Welsh/Scottish/Northern Irish/British|80%|
|White - other White background|4%|
|Total|100%|
## **Gender pay**
We monitor our gender pay and have included a simple chart to show the gender split across our four pay sectors. With the upper quartile being the highest paid category.
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**Annual Report and Financial Statements 2023**
## **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 £18,082 (2022: £6,347) 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.
## **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 Senior Leadership Team ) at every business meeting. The top line risks are also discussed at the full Trustees’ meeting on a quarterly basis.
The Trustees identified the following principal risks facing the charity in 2023:
- the continuing uncertainty in long term income planning as we look to significantly increase our income across the new strategy planning period. Mitigations include small scale testing and agile switching to successful approaches.
- the ongoing challenging recruitment and retention conditions in the external market could lead to a lack of staff resource threatening programme delivery, particularly when we are seeking to expand the staff base. We will continue to invest in HR practices valued by staff such as investment in learning and development.
- cyber security is a major concern across the charity sector. We will actively maintain staff awareness and training as well as continuously monitor and upgrade our system defences as needed.
- equality, diversity and inclusion issues are core to our strategy and we will review progress to date as well as implement a new action plan.
- ensuring budgeted activities are delivered through systematic monitoring at senior management level.
- a new risk was added for the General election likely to be held in 2024 which may reduce our active political relationships. We will proactively engage politicians after the election to maximise impact.
- delay to our evidence and insight will affect delivery of our new strategy. We are seeking to bolster our staff resource and off set with consultancy.
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**Annual Report and Financial Statements 2023**
## **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.
## **2023 results**
During 2023 the charity made a planned deficit of £1.1 million (2022: surplus £0.4 million) split between an unrestricted funds deficit of £531k (2022: surplus £658k) and restricted funds deficit of £607k (2022 deficit: £218k). We were able to plan for a deficit having achieved surpluses across a number of years previously in order to build an investment plan for our strategic objectives.
Income once again performed well in 2023 at £7.7 million (2022: £7.2 million), another record breaking year. Legacies again performed particularly well.
In terms of expenditure, we planned a significant increase in expenditure and as a result this increased materially in 2023 to £9.1 million (2022 £6.5 million) with the biggest increase in our work around Early Diagnosis at £1 million (2022 £0.2 million).
## **Reserves Policy**
The Reserves Policy outlines a framework to balance the need to maintain adequate funds to sustain future activity
Total reserves fell to £4.6 million (2022: £5.7 million) after the planned deficit for the year.
The charity holds restricted funds to the value of £0.2 million (2022: £0.8 million), which may only be used in accordance with specific restrictions imposed by the donor.
The charity also holds unrestricted funds to the value of £4.4 million (2022: £4.9 million) of which £0.6 million (2022: £0.7 million) 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.
The balance of unrestricted funds not otherwise designated represents the free reserves of the charity. 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
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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 unrestricted undesignated reserves, at £3.8 million at the year end, exceeds this minimum cover, we are planning an increased programme spend for 2024 to utilise this excess to maximum effect in line with our strategy.
## **Cash and investments**
The liquid funds of the charity are represented by cash deposits including £0.2 million (2022: £0.2 million) held by our Local Networks, and investments of £2.7 million (2022 £2.4 million) held in a charity restricted ethical investment fund managed by CCLA Investment Management. At the year-end there was £1.7 million (2022: £1.9 million) held in interest bearing accounts.
## **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. We undertake regular benchmarking of salaries against the market.
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 Panel, 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.
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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.
We received £280k from the Government as part of its charity-funded early careers researchers scheme.
## **Local grants**
Local Networks may make grants to local hospitals to support staff professional development or enhance aspects of the provision for IBD patients. Seven grants were awarded in 2023 totalling £8,559. Grants included buying infusion chairs, provision of training modules for IBD nurses and vein finders and heat packs for infusion units.
## 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. 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.
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The Strategic Report and The Financial Review were approved by the Trustees on 16 May 2024 and signed on their behalf by:
Dr Jackie Craissati MBE – Chair of the Board of Trustees Dated 16 May 2024
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## **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 2023 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 2023, 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.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor 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.
## **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:
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- 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 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.
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, Charities Commission, OSCR and SORP 2019.
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:
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**Annual Report and Financial Statements 2023**
Reviewing minutes of Board meetings, reviewing any correspondence with the Charity Commission, agreeing the financial statement disclosures to underlying supporting documentation, and enquiries of management and officers of 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.
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, valuation of investments and the amortisation rates of intangible assets.
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.
## _**Michael Cooper-Davis FCCA ACA (Senior Statutory Auditor)**_
_For and on behalf of:_ _**Price Bailey LLP** Chartered Accountants Statutory Auditors 3rd Floor 24 Old Bond Street Mayfair LONDON W1S 4AP_
_Date:_ 22 May 2024
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**Annual Report and Financial Statements 2023**
## Financial statements Crohn’s & Colitis UK
## Consolidated Statement of Financial Activities Including income and expenditure For the year ended 31 December 2023
|**Note**
**Income :**
Donations and legacies
2
Charitable activities
5
Other trading activities
3
Investments
4
Other
**Total income**
**Expenditure :**
Raising funds
9
Charitable activities:
Research
11
Helplines
Knowledge and Information
Communications
Early Diagnosis
Evidence and Insight
Quality Improvements
Campaigns
Networks & volunteering
Membership
**Total expenditure**
6
**Net income before**
**investment gains/(losses)**
Gains/(losses) on investments
17
**Net income**
Transfers between funds
15
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**(inc. designated)**
**funds note 22)**
**£**
3,483,157
865,770
2,128,516
134,486
1,744
**6,613,673**
2,502,467
99,543
316,933
228,971
838,153
952,395
626,480
527,321
444,987
90,582
896,933
**7,524,765**
(911,092)
244,027
(667,065)
135,926
**(531,139)**
4,929,892
**4,398,753**|**Restricted**
**funds**
**£**
468,373
8,198
632,190
-
-
**1,108,761**
765
886,262
205,326
247,544
-
70,000
-
117,882
52,420
-
-
**1,580,199**
(471,438)
-
(471,438)
(135,926)
**(607,364)**
803,867
**196,503**|**Total**
**Total**
**funds**
**funds**
**2023**
**2022**
**£**
**£**
3,951,530
3,442,654
873,968
764,095
2,760,706
2,925,122
134,486
95,884
1,744
8,889
**7,722,434**
**7,236,644**
2,503,232
1,905,600
985,805
759,951
522,259
533,160
476,515
383,667
838,153
503,336
1,022,395
238,943
626,480
242,691
645,203
720,316
497,407
427,217
90,582
94,742
896,933
674,754
**9,104,964**
**6,484,377**
(1,382,530)
752,267
244,027
(312,141)
(1,138,503)
440,126
-
-
**(1,138,503)**
**440,126**
5,733,759
5,293,633
**4,595,256**
**5,733,759**|
|---|---|---|---|
Note 22 Note 23
The Statement of Financial Activities includes all gains and losses in the year. All of the above amounts relate to continuing activities.
The net (deficit)/surplus of the Charitable Company for the year was (£1,138,503) (2022 surplus £440,126).
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## Financial statements Crohn’s & Colitis UK
## Balance Sheet
## For the year ended 31 December 2023
|||**Group***|**Group***|**Charitable Company**|**Charitable Company**|
|---|---|---|---|---|---|
||**Note**|**2023**|**2022**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|**Fixed assets**||||||
|Intangible assets|16|40,876|168,605|40,876|168,605|
|Tangible assets|16|273,624|314,736|273,624|314,736|
|Investment|17|2,687,610|2,443,582|2,687,611|2,443,583|
|Total Fixed Assets||3,002,110|2,926,923|3,002,111|2,926,924|
|**Current assets**||||||
|Debtors|18|2,220,537|2,754,266|2,227,585|2,769,806|
|Cash at bank and in hand|19|2,217,698|2,610,762|2,163,429|2,538,678|
|Total Current Assets||4,438,235|5,365,028|4,391,014|5,308,484|
|**Liabilities**||||||
|Creditors: amounts falling due||||||
|within one year|20|(2,299,189)|(1,990,650)|(2,251,969)|(1,934,107)|
|**Net current assets**||2,139,046|3,374,378|2,139,045|3,374,377|
|**Total assets less current liabilities**||5,141,156|6,301,301|5,141,156|6,301,301|
|Creditors: amounts falling due||||||
|after one year|20|(487,900)|(459,542)|(487,900)|(459,542)|
|Provisions for liabilities|21|(58,000)|(108,000)|(58,000)|(108,000)|
|**Total net assets**||**4,595,256**|**5,733,759**|**4,595,256**|**5,733,759**|
|**The funds of the charity**||||||
|**Unrestricted funds**|22|||||
|Designated funds held nationally||314,499|483,341|314,499|483,342|
|Designated funds held by Networks||270,910|233,551|270,910|233,551|
|General Reserve Fund held nationally||3,813,344|4,213,000|3,813,344|4,212,999|
|**Total unrestricted funds**||**4,398,753**|**4,929,892**|**4,398,753**|**4,929,892**|
|**Restricted funds**|23|||||
|Held nationally||196,503|803,867|196,503|803,867|
|**Total restricted funds**||**196,503**|**803,867**|**196,503**|**803,867**|
|||||||
|**Total charity funds**||**4,595,256**|**5,733,759**|**4,595,256**|**5,733,759**|
|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 16 May 2024_and signed off_|||_by the Chair, Jackie Craissati_:|||
||||Company Number :||05973370|
||||English Charity Number :||01117148|
|**Jackie Craissati, Chair**|||Scottish Charity Number :||SC038632|
* Group represents the consolidation of the Charity with its trading company.
26
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Consolidated Statement of Cash Flows For the year ended 31 December 2023
|**Cash flows from operating activities**
**Net cash provided by (used in) operating activities**
Cash flows from investing activities:
Investment income
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
Investment income
Loss/(profit) on the sale of fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Increase/(decrease) in provision
**Net cash provided by (used in) operating activities**
**Analysis of cash and cash equivalents**
Cash in hand
Notice deposits
**Total cash and cash equivalents**
**Analysis of changes in net debt**
Cash and Cash equivalents brought forward
Cash flows
Cash and Cash equivalents carried forward
**Reconciliation of net income/(expenditure) to net cash**
**flow from operating activites**|**2023**
**2022**
**£**
**£**
**(264,146)**
**856,815**
134,486
95,884
(263,404)
(84,708)
-
(500,000)
**(128,918)**
**(488,824)**
(393,064)
437,437
2,610,762
2,173,325
**2,217,698**
**2,610,762**
(1,138,503)
440,126
190,599
209,536
(244,027)
312,141
(134,486)
(95,884)
241,645
-
533,729
(692,216)
336,897
575,112
(50,000)
108,000
**(264,146)**
**856,815**
484,722
700,309
1,732,976
1,910,453
**2,217,698**
**2,610,762**
2,610,762
2,173,325
(393,064)
437,437
**2,217,698**
**2,610,762**
**Group***|**2023**
**2022**
**£**
**£**
**(246,331)**
**797,966**
134,486
95,884
(263,404)
(84,708)
-
(500,000)
**(128,918)**
**(488,824)**
(375,429)
309,142
2,538,678
2,229,536
**2,163,249**
**2,538,678**
(1,138,503)
440,126
190,599
209,536
(244,027)
312,141
(134,486)
(95,884)
241,645
-
542,221
(707,756)
346,220
531,803
(50,000)
108,000
**(246,331)**
**797,966**
430,453
628,225
1,732,976
1,910,453
**2,163,429**
**2,538,678**
2,538,678
2,229,536
(375,429)
309,142
**2,163,249**
**2,538,678**
**Charitable Company**|
|---|---|---|
* Group represents the consolidation of the Charity with its trading company.
27
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
## **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 two years where the charity and group is looking to reduce its existing reserves and incur an annual deficit, 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 forty seven 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.
28
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK Notes to the Accounts
## For the year ended 31 December 2023
## **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 charity 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.
29
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK Notes to the Accounts
## For the year ended 31 December 2023
## **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.
30
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
|**2**
**Donations and legacies**
Donations from members
Donations to Local Networks
Other donations (incl. Trusts, In memoriam, Payroll Giving)
**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**
**Direct**
**staff**
**costs**
**£**
Raising funds (note 9)
1,071,319
Charitable activities
Grantmaking (note 11)
286,991
Helplines
414,065
Knowledge and Information
287,826
Evidence and insight
136,834
Early diagnosis
-
Communications
329,672
Quality Improvements
291,086
Campaigns
213,253
Networks & Volunteering
62,854
Membership costs
362,677
3,456,577
(note 7)|**Direct**
**other**
**costs**
**£**
1,074,443
684,337
62,100
155,388
398,532
883,880
386,581
277,424
219,436
14,554
403,807
4,560,482|**Support**
**costs**
**£**
357,470
14,477
46,094
33,301
91,114
138,515
121,900
76,693
64,718
13,174
130,449
1,087,905
(note 8)|**2023**
**2022**
**£**
**£**
196,304
227,166
60,775
39,111
2,217,357
1,947,203
2,474,436
2,213,480
-
-
1,477,094
1,229,174
3,951,530
3,442,654
**2023**
**2022**
**£**
**£**
2,693,032
2,869,352
67,674
55,770
2,760,706
2,925,122
**2023**
**2022**
**£**
**£**
76,878
79,432
57,608
16,452
134,486
95,884
**2023**
**2022**
**£**
**£**
873,968
764,095
873,968
764,095
**Total**
**Total**
**2023**
**2022**
**£**
**£**
2,503,232
1,905,600
985,805
759,951
522,259
533,160
476,515
383,667
626,480
242,691
1,022,395
238,943
838,153
503,336
645,203
720,316
497,407
427,217
90,582
94,742
896,933
674,754
9,104,964
6,484,377|
|---|---|---|---|
31
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
|**6**
**Expenditure on charitable activities (continued)**
**2022**
The comparative from last year is detailed below
Raising funds (note 9)
Charitable activities
Grantmaking (note 11)
Helplines
Knowledge and Information
Evidence and insight
Early diagnosis
Communications
Quality Improvements
Campaigns
Networks & Volunteering
Membership costs
**7**
**Staff costs**
Wages and salaries
Social security costs
Pension costs
The average number of staff and the allocation of their time wa
Charitable activities
Direct
Support
Cost of generating funds|**Direct**
**staff costs**
**£**
848,040
208,514
407,410
189,835
94,110
0
225,669
269,600
170,024
63,943
295,507
2,772,652
s:|**Direct**
**other costs**
**£**
631,258
545,712
87,753
180,035
92,993
238,943
176,579
316,734
172,178
9,098
224,695
2,675,978|**Support**
**Total**
**costs**
**2022**
**£**
**£**
426,302
1,905,600
5,725
759,951
37,997
533,160
13,797
383,667
55,588
242,691
0
238,943
101,088
503,336
133,982
720,316
85,015
427,217
21,701
94,742
154,552
674,754
1,035,747
6,484,377
**2023**
**2022**
**£**
**£**
2,969,458
2,379,377
309,017
254,036
178,102
139,239
3,456,577
2,772,652
**2023**
**2022**
No.
No.
42
37
15
15
25
19
82
71|
|---|---|---|---|
The charity has 980 volunteers across the UK who provide awareness, fundraising and information sharing. Volunteers also supported the charity on a variety of internal panels, as well as in the media and as Trustees.
## **Key management compensation**
Operational management of the charity is overseen by the Chief Executive, supported by a Senior Leadership Team of four (2022:four). Total remuneration, including pension costs in 2023 was £329,518 (2022: £315,463).
One member of staff was paid more than £80,000 and less than £90,000 in the year (2022: one). Two members of staff were paid more than £70,000 and less than £80,000 in the year (2022: two).
Two members of staff were paid more than £60,000 and less than £70,000 in the year (2022: one). Pension contributions in respect of these staff members totalled £24,237 (2022: £21,413).
|**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|**2023**
**2022**
**£**
**£**
177,332
107,147
437,008
539,302
443,707
361,464
29,858
27,834
1,087,905
1,035,747
127,728
144,642
62,873
64,895
154,915
324,471|
|---|---|
Support costs are allocated across the activity areas of the charity on the basis of direct staff time related to the activity.
32
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
## **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|**2023**
**2022**
**£**
**£**
190,601
209,537
154,915
324,470
13,000
13,920
3,050
2,850
**2023**
**2022**
**£**
**£**
44,592
44,423
2,458,640
1,861,177
2,503,232
1,905,600|
|---|---|
## **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
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 - Research**
Medical research
Living with IBD research
Other - Local Grants made by Networks
Grants written back in year
Direct costs of grant making process
Evidence and Insight research
Direct costs evidence and insight|**2023**
**2022**
**£**
**£**
67,674
55,770
(41,321)
(41,352)
26,353
14,418
(8,271)
(8,071)
18,082
6,347
(18,082)
(6,347)
-
-
-
-
-
-
**2023**
**2022**
**£**
**£**
742,033
469,446
-
76,397
8,559
5,175
(72,923)
(5,528)
677,669
545,490
308,136
214,461
985,805
759,951
**2023**
**2022**
**£**
**£**
258,654
139,273
367,826
242,691
626,480
381,964|
|---|---|
## **Research grants**
Grants are awarded by Crohn's & Colitis UK Research Committees to fund research projects that have been approved by peer review. All grants are made to institutions and not individuals. Grants may be for equipment, consumables or salaries. Crohn's & Colitis UK does not contribute to the overhead costs of such institutions. During 2023 there were a number of grants that were underutilised amounting to a writeback of £72,923 (2022 £5,528).
33
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
## **11 Grant making expenditure (continued)**
|**Medical research**
Francis Crisk Institute
St Marks Hospital
Universtity of Edinburgh
Imperial College London
University of Leeds
Aston University
University of Edinburgh
Hull Teaching hospital NHS Trust
Nottingham Univ Hospital NHS Trust
Sheffield Teaching Hospital NHS Foundation
University of Edinburgh
Newcastle University
Kings College London
University of Oxford
**Social & Psychological Research**
University of Gloucester
**Evidence and Insight**
Kohlrabi
Hex
University of Central Lancashire
Egality
University of Hertfordshire
Common Collective LTD|**2023**
**2022**
**£**
**£**
99,914
-
54,143
-
98,815
-
99,942
-
98,691
-
98,939
-
99,314
-
92,275
-
-
44,261
-
69,629
-
92,409
-
69,777
-
98,288
-
95,082
742,033
469,446
-
76,397
-
76,397
-
47,970
-
91,303
16,740
-
72,000
-
60,000
-
109,914
-|
|---|---|
||258,654
139,273|
## **Other grants**
Local Networks raised funds for local projects to which grants totalling £8,559 (2022 £5,175) were made.
|**12 Governance direct costs**
Auditors' remuneration - current year
Legal and professional expenses
Meetings and trustee expenses
Other governance costs|**2023**
**2022**
**£**
**£**
15,054
13,286
2,850
687
8,147
11,073
66
2,788
26,117
27,834|
|---|---|
## **13 Transactions with Trustees**
No Trustee received any remuneration for their services as a Trustee.
A total of £5,386 (2022 - £2,252) was reimbursed to or paid on behalf of 10 (2022: 10) Trustees in respect of travelling expenses and other costs incurred in carrying out their responsibilities as Trustees.
34
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
## **14 Operating Leases**
At 31 December 2023 the group had commitments under non-cancellable leases as follows:-
|Amounts payable within 1 year
Amounts payable between 2 and 5 years|**Equipment**
**2023**
**_£_**
3,792
3,769
7,561|**Land and**
**Buildings**
**2023**
**_£_**
192,873
895,254
1,088,127|**Equipment**
**Land and**
**Buildings**
**2022**
**2022**
**_£_**
**_£_**
5,023
27,550
7,561
-
12,584
27,550|
|---|---|---|---|
Total operating lease expenditure recognised in the SOFA amounted to £161,284 (2022: £324,470).
## **15 Transfers**
Transfers are made for a variety of reasons, between types of funds and between National and Local Networks, the note below illustrates these:
|**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)
Transfers between national funds and restricted (4)
**Total funds**
2022 transfers between national funds|**Unrestricted**
**Funds**
**£**
-
41,114
127,729
(37,360)
(135,926)
(4,443)
(note 22)
97,859|**Designated**
**Funds**
**£**
-
(41,114)
(127,729)
37,360
-
(131,483)
(note 22)
(93,995)|**Restricted**
**Funds**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
135,926
-
135,926
-
(note 23)
(3,864)
-|
|---|---|---|---|
Notes
1. The net movement of tangible fixed asset additions and disposals during the year.
2. The net movement of intangible fixed asset additions and disposals during the year.
3. The net movement for networks 2023 activity.
4. The net movement of restricted funds.
## **16 Intangible fixed assets**
**All assets held for use by the Charity and Group**
|**Cost**
Brought forward 1 January 2023
Additions in year
Disposals
Carried forward at 31 December 2023
**Amortisation**
Brought forward 1 January 2023
Charge for the year
Disposals
Carried forward at 31 December 2023
**Net book value**
At 31st December 2023
At 31st December 2022
At 31 December 2023 there were no capital commitments (2022: £0)|**Software**
**development**
**Total**
**£**
**£**
723,208
723,208
-
-
-
-
723,208
723,208
554,604
554,604
127,728
127,728
-
-
682,332
682,332
40,876
40,876
168,605
168,605|
|---|---|
35
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
- **16 Tangible fixed assets (continued)**
## **All assets held for use by the Charity and Group**
|**Cost**
Brought forward 1 January 2023
Additions
Disposals
Carried forward at 31 December 2023
**Depreciation**
Brought forward 1 January 2023
Charge for the year
Disposals
Carried forward at 31 December 2023
**Net book value**
At 31st December 2023
At 31st December 2022|**Leasehold**
**Improvements**
**£**
461,291
241,170
(461,291)
241,170
220,399
31,924
(220,399)
31,924
209,246
240,892|**Fixtures**
**and Fittings**
**£**
100,363
13,056
-
113,419
90,609
5,075
-
95,684
17,735
9,754|**Computer**
**Equipment**
**Total**
**£**
**£**
221,781
783,435
9,178
263,404
(903)
(462,194)
230,056
584,645
157,691
468,699
25,874
62,873
(151)
(220,550)
183,414
311,022
46,642
273,624
64,090
314,736|
|---|---|---|---|
At 31 December 2023 there were no capital commitments (2022 : £0)
|**17 Investments**
Market value of investments at 1 January 2023
Acquisitions at cost
g
(
)
Unrealised gains/(losses) on investments
Investment in NACC Merchandise Ltd
Market value of investments at 31 December 2023|**Group**
**Charity**
**2023**
**2022**
**2023**
**2022**
**£**
**£**
**£**
**£**
2,443,583
2,255,723
2,443,583
2,255,723
-
500,000
-
500,000
244,027
(312,141)
244,027
(312,141)
-
-
1
1
2,687,610
2,443,582
2,687,611
2,443,583|
|---|---|
The Charitable company's balance sheet also includes a £1 investment in NACC Merchandise Ltd (see note 10).
IBD registry, a charity company limited by guarantee, is an Associate of the Charity. The Charity is not entitled for share of the profit or loss of this Associate therefore the carrying amount of investments in the associate is £nil.
|**Debtors**
**All amounts fall due within one year**
Balance with trading subsidiary
Prepayments
Tax recoverable
Other debtors
Accrued income|**Group**
**Charity**
**2023**
**2022**
**2023**
**2022**
**£**
**£**
**£**
**£**
-
-
10,705
18,740
264,826
340,672
261,169
337,471
31,047
39,110
31,047
39,110
182,947
239,599
182,947
239,599
1,741,717
2,134,885
1,741,717
2,134,885
2,220,537
2,754,266
2,227,585
2,769,806|
|---|---|
## **18 Debtors**
36
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
|**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|**2023**
**2022**
**£**
**£**
240,762
486,338
1,732,976
1,910,453
243,960
213,971
2,217,698
2,610,762
**2023**
**2022**
**£**
**£**
1,585,418
1,255,556
337,255
361,129
-
-
82,502
72,641
294,014
301,324
2,299,189
1,990,650
-
-
-
-
11,275
9,154
11,275
9,154
**2023**
**2022**
**£**
**£**
487,900
459,542
**2023**
**2022**
**£**
**£**
58,000
108,000
**Group**
**Group**
**Group**
**Group**|**2023**
**2022**
**£**
**£**
186,493
414,254
1,732,976
1,910,453
243,960
213,971
2,163,429
2,538,678
**2023**
**2022**
**£**
**£**
1,585,418
1,255,556
290,035
304,586
-
-
82,502
72,641
294,014
301,324
2,251,969
1,934,107
-
-
-
-
11,275
9,154
11,275
9,154
**2023**
**2022**
**£**
**£**
487,900
459,542
**2023**
**2022**
**£**
**£**
58,000
108,000
**Charity**
**Charity**
**Charity**
**Charity**|
|---|---|---|
This relates to dilapidations on the office lease agreement.
37
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
- **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**|**2023**
**Brought**
**forward**
**£**
314,737
168,605
233,550
716,892
4,213,000
-
4,213,000
4,929,892|**Income**
**£**
-
-
-
-
6,545,999
67,674
6,613,673
6,613,673|**Expenditure**
**£**
-
-
-
-
7,457,091
67,674
7,524,765
7,524,765|**Gains/(losses)**
**on investments**
-
-
-
-
244,027
-
244,027
244,027|**2023**
**Carried**
**Transfers**
**forward**
**£**
**£**
(41,114)
273,623
(127,729)
40,876
37,360
270,910
(131,483)
585,409
267,409
3,813,344
-
-
267,409
3,813,344
135,926
4,398,753|
|---|---|---|---|---|---|
**(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|**2022**
**Brought**
**forward**
**£**
294,923
313,247
202,717
810,887
3,461,054
-
3,461,054
**4,271,941**|**Income**
**£**
-
-
-
-
5,476,808
55,770
5,532,578
**5,532,578**|**Expenditure**
**£**
-
-
-
-
4,510,580
55,770
4,566,350
**4,566,350**|**Gains/(losses)**
**on investments**
**£**
-
-
-
-
(312,141)
(312,141)
**(312,141)**|**2022**
**Carried**
**Transfers**
**forward**
**£**
**£**
19,814
314,737
(144,642)
168,605
30,833
233,550
(93,995)
716,892
97,859
4,213,000
-
-
97,859
4,213,000
**3,864**
**4,929,892**|
|---|---|---|---|---|---|
38
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK Notes to the Accounts
## For the year ended 31 December 2023
|**23**
**Restricted funds**
1
Early Diagnosis
2
Economic Cost of IBD
3
Health Foundation
4
Helplines (consolidated)
5
IBD Nurses (consolidated)
6
In Their Shoes
7
Knowledge & Evidence support Helmsley
8
Margaret Ann Halls Legacy Fund
9
Not Every Disability is Visible
10
Patient Information (consolidated)
11
Research (consolidated)
12
Research - Medical Research Council
13
Supported Self Management in IBD
14
Funds under £5k
**Total restricted funds**|**2023**
**2023**
**Brought**
**Carried**
**forward**
**Income**
**Expenditure**
**Transfers**
**forward**
**£**
**£**
**£**
**£**
**£**
60,000
50,000
70,000
-
40,000
(89,276)
5,000
(84,276)
-
-
119,683
140,000
182,019
-
77,664
71,777
64,415
133,170
-
3,022
4,228
75,199
56,362
(1)
23,064
26,313
-
-
(3,000)
23,313
51,876
59,400
111,276
-
-
76,139
-
76,141
-
(2)
5,389
-
-
(5,389)
-
9,650
133,747
131,880
-
11,517
447,688
272,388
886,262
166,186
-
-
293,721
-
(293,721)
-
13,435
14,891
12,212
-
16,114
6,965
-
5,153
(1)
1,811|
|---|---|
||803,867
1,108,761
1,580,199
(135,926)
196,503|
Early Diagnosis - to address issues around public awareness of symptoms, the varying degree of awareness of IBD symptoms amongst GP's 1 and availability of diagnostic tests
Economic Cost of IBD - The economic impact of diagnostic delay in IBD on the patients and NHS. With this particular fund the claim for the 2 income has not yet been completed (and therefore not received) so there is a short term timing difference with the income anticipated in early 2023)
3 Health Foundation - lead the "Aware-IBD" project, working with people with IBD to design improvements to their care
- 4 Helplines - funds received to support the running and staffing of the Charity's helplines
- 5 IBD Nurses - funding to support the achievement of the IBD Standard regarding provision and access to IBD Nurses
- 6 In Their Shoes - to help everyone understand what sufferers of the disease experience
Knowledge & Evidence support Helmsley - to provide operating support for Crohn's & Colitis UK to continue to develop core operations of their 7 programs for people with Crohn's and Colitis - the funding of two Knowledge and Evidence staff
- 8 Margaret Ann Halls Legacy Fund - combining support for the charity Helplines programme and funding for IBD nurses
- 9 Not Every Disability is Visible - promoting accessible toilet signage to help raise awareness
- 10 Patient Information - supporting the re-printing and distribution of patient literature provided to hospitals
- 11 Research - Research grants awarded - consolidated and overspend transferred to unrestricted funds
12 Research - Medical Research Council support to fund early career researchers undertaking medical research, applied retrospectively and transferred to unrestricted funds
13 Supported Self Management in IBD - programme for delivery of education and support to patients working with hospital IBD services in Scotland
- 14 Funds under £5k - grouping of small restricted funds.
39
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
|**23**
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25|**Restricted funds (continued)**
Ambassador video
Community Health Care Professional awareness project
Early Diagnosis
Ethnicity, Diversity and Inclusion research bid
Economic Cost of IBD
Gut Reaction
Facebook live
Health Foundation
Helplines (consolidated)
IBD Boost
IBD Nurses (consolidated)
In Their Shoes
Knowledge & Evidence support Helmsley
Margaret Ann Halls Legacy Fund
Medicine Decision Aid tool
Not Every Disability is Visible
Patient Information (consolidated)
Precision Medicine
Research (consolidated)
Research - Medical Research Council
Sprint Campaign
Supported Self Management in IBD
Wales Project
Website Development work
Funds under £5k
Total restricted funds|**2022**
**2022**
**Brought**
**Carried**
**forward**
**Income**
**Expenditure**
**Transfers**
**forward**
**£**
**£**
**£**
**£**
**£**
-
12,000
12,000
-
-
1,399
-
-
-
1,399
-
60,000
-
-
60,000
-
55,000
55,000
-
-
-
50,000
139,276
-
(89,276)
-
34,796
34,797
1
-
13,280
-
8,480
-
4,800
125,544
140,000
145,861
-
119,683
2,100
268,672
198,995
-
71,777
6,397
-
6,398
1
-
8,348
40,268
44,386
-
4,230
24,864
-
-
1,449
26,313
20,404
116,624
85,152
-
51,876
248,135
-
171,996
-
76,139
-
11,500
11,500
-
-
10,703
-
1
(5,314)
5,388
69,315
115,133
174,798
-
9,650
2,000
7,000
9,000
-
-
484,724
476,104
513,140
-
447,688
-
206,422
206,422
-
-
-
20,000
20,000
-
-
4,479
29,782
20,826
-
13,435
-
10,000
9,999
(1)
-
-
50,000
50,000
-
-
-
765
-
-
765|
|---|---|---|
|||1,021,692
1,704,066
1,918,027
(3,864)
803,867|
40
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK Notes to the Accounts
## For the year ended 31 December 2023
## **24 Analysis of Charity net assets between funds**
|Fund balances at 31 December
2023 are represented by:
Fixed assets
Investments
Current assets
Current liabilities
Long term liabilities
Provisions for liabilities
Fund balances at 31 December
2022 are represented by:
Fixed assets
Investments
Current assets
Current liabilities
Long term liabilities
Provisions for liabilities|**Unrestricted**
**£**
314,500
2,687,610
2,168,414
(713,771)
-
(58,000)
**4,398,753**
**Unrestricted**
**£**
483,341
2,443,582
2,846,063
(735,094)
-
(108,000)
**4,929,892**|**Restricted**
**Total**
**£**
**£**
-
314,500
-
2,687,610
2,269,821
4,438,235
(1,585,418)
(2,299,189)
(487,900)
(487,900)
-
(58,000)
**196,503**
**4,595,256**
**Restricted**
**Total**
**£**
**£**
-
483,341
-
2,443,582
2,518,965
5,365,028
(1,255,556)
(1,990,650)
(459,542)
(459,542)
-
(108,000)
**803,867**
**5,733,759**|
|---|---|---|
## **25 Related Party Transactions**
Apart from the Gift Aid transfer of profits from NACC Merchandise Ltd as detailed in Note 10, there are no other related party transactions in the year (2022 none).
At the year end the subsidiary owed the charity £10,705 (2022: £18,470).
## **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 £86,284 (2022 £94,022).
This related to Google grants (US$109,381 converted at $1.27/£1 @ 31.12.23) £86,284 (2021: £94,022).
The organisation would not have undertaken this work if the services had not been gifted. Consequently, these amounts have not been included in the financial statements as their value is not considered to be material.
41
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Crohn’s & Colitis UK
## Notes to the Accounts
## For the year ended 31 December 2023
**27 Comparative Statement of Financial Activities (SOFA) for breakdown of restricted and unrestriced funds**
## **Unrestricted**
|**funds**
**(inc. designated)**
**Note**
**funds note 22)**
**£**
**Income :**
Donations and legacies
2
3,122,623
Charitable activities
5
755,794
Other trading activities
3
1,549,388
Investments
4
95,884
Other
8,889
**Total income**
**5,532,578**
**Expenditure :**
Raising funds
9
1,905,600
Charitable activities:
Research
11
24,991
Helplines
165,889
Knowledge and Information
60,237
Communications
441,336
Early Diagnosis
238,943
Evidence and Insight
242,691
Quality Improvements
346,004
Campaigns
371,163
Networks & volunteering
94,742
Membership
674,754
**Total expenditure**
6
**4,566,350**
**Net income before**
**investment gains/(losses)**
966,228
Gains/(losses) on investments
17
(312,141)
**Net income**
654,087
Transfers between funds
15
3,864
**Net movement in funds**
**657,951**
**Reconciliation of funds:**
Total funds brought forward
4,271,941
**Total funds carried forward**
**4,929,892**|**Restricted**
**funds**
**£**
320,031
8,301
1,375,734
-
-
**1,704,066**
-
734,960
367,271
323,430
62,000
-
-
374,312
56,054
-
-
**1,918,027**
(213,961)
-
(213,961)
(3,864)
**(217,825)**
1,021,692
**803,867**|**Total**
**Total**
**funds**
**funds**
**2022**
**2021**
**£**
**£**
3,442,654
3,776,470
764,095
716,935
2,925,122
2,654,315
95,884
46,238
8,889
16,170
**7,236,644**
**7,210,128**
1,905,600
1,661,931
759,951
447,088
533,160
529,951
383,667
233,788
503,336
282,206
238,943
-
242,691
-
720,316
402,942
427,217
511,742
94,742
82,674
674,754
616,090
**6,484,377**
**4,768,412**
752,267
2,441,716
(312,141)
163,339
440,126
2,605,055
-
-
**440,126**
**2,605,055**
5,293,633
2,688,578
**5,733,759**
**5,293,633**|
|---|---|---|
42
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
## Administrative details
## **Board of Trustees, officers and senior leadership team**
**Vice Presidents**
Rod Mitchell Elaine Steven
**Board of Trustees**
Jackie Craissati (Chair) Tom Reddy (Vice Chair) Graham Bell David Buckle (appointed 21 September 2023) Manpreet Dhesi Joanne Fillingham (resigned 31 January 2023) Lindsay Keir (resigned 20 October 2023) Antony Lorman (appointed 21 September 2023) Ashish Patel Ian Patrick Amanda Quincey (resigned 1December 2023) Rachel Quinn (appointed 15 November 2023) Paul Richmond (appointed 21 September 2023) Justine Woolf Lucie Waters (appointed 21 September 2023)
## **Co-opted Advisers**
Dr Barney Hawthorne – Chief Medical Adviser (resigned 31 December 2023) Dr Christian Selinger – Chief Clinical Adviser (appointed 1 January 2024) Isobel Mason - IBD Nursing Adviser
**Senior Leadership Team**
Sarah Sleet, Chief Executive (resigned with effect from 29 March 2024) Andrew Adie, Director of Finance and Corporate Services Ruth Wakeman, Director of Services, Advocacy and Evidence Claire Walsh, Director of Income Generation and Marketing
## **Professional services**
**Auditors** Price Bailey LLP 3 Floor 24 Old Bond Street Mayfair LONDON W1S 4AP
**Solicitors** Debenhams Ottaway Ivy House 107 St. Peter’s Street St. Albans Herts AL1 3EW
**Bankers Principal bankers:** Lloyds Bank plc 36 Chequer Street St. Albans
43
**Crohn’s & Colitis UK**
**Annual Report and Financial Statements 2023**
Herts AL1 3YQ
**Other bankers:** Metro Bank One Southampton Row London, WC18 5HA
Santander Corporate & Commercial 2 Triton Square Regent’s Place London NW1 3AN
Close Brothers Treasury 10 Crown Plaza London EC2A 4FT
**Investment Fund Managers** CCLA Senator House 85 Queen Victoria Street LONDON EC4V 4ET
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
## **Follow us**
Facebook: /crohnsandcolitisuk Twitter: @CrohnsColitisUK Instagram: @crohnsandcolitisuk YouTube: www.youtube.com/user/crohnsandcolitisuk LinkedIn: Crohns and Colitis UK
44