Registered number: 06297639 Charity number: 1122299 INTERBURNS (A Company Limited by Guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
INTERBURNS (A Company Limited by Guarantee) CONTENTS Page Reference and Administrative Details of the Charity. its Trustees and Advisers Trustees. Report Trustees. Responsibilities Statement Independent Examiner's Report Statement of Financial Activities 10 12 Balance Sheet 13-14 Notes to the Financial Statements 15-30
INTERBURNS (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Trustees T Potokar Professor P Price. Chair Dr R Nnabuko Ms H Harris Dr B Sjoberg Dr R Rajkarnikar DJaff H Kjartansson (appointed 13 December 2023) M Gowrinath (apFX)inted 12 December 2023) Company registered number 06297639 Charity registered number 1122299 Reglstered offlce 252 Cowbridge Road East Cardiff Wales CF5 1GZ Chief executive officer Tina Bajec Operations Manager Andrew Roberts Accountants MHA Chartered Accountants MHA House Charter Court Swansea Enterprise Park Swansea SA7 9HS Bankers Natwest 14116A Oxford Street Swansea SA13AG Page 1
INTERBURNS (A Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Achievements and Performance Overview The project Building Capacity to Support Burn Care in Low Resource Settings, funded by the Choithram Inlernational Foundation, ended in September 2023. This two year project met the key objectives to retain core staff and achieve growth. establishing Interbums. South Asia regional hub. developinglrefining multidisciplinary Advanced Burn Care (ABC) training courses, and expandinglstrengthening Interburns. faculty. Inlerburns continued to go through consolidation as an organisation. Staff and consuttants were placed on fixed- term contracts and a comprehensive list of policies was adopted. Two new trustees joined the Board helping to expand the range of expertise available, particularly in relation to burn nursing and sources of philanthropic funding. Mous were signed with the following intemational organisations and burn associations during this period= the Choilhram International Foundation (a second Mou, consolidating this valuable partnership),. the International Society of Burn Injuries IISBI)- the European Bum Association IEBAI.. Sushma Koirala Memorial Trust, Physicians for Peace. the Global Surgery Foundation., and Global Health Media. Strong links continued to be developed with non-govemmental organizations {NGOsl working in the field, in particular, Humanity and Inclusion (HI), the Malawi Fund, UK Med, ResurgeAfrica, Operation Smile and Interplast (Asia and Pacific). These aclivities, alongside more visible representation by Interbums at conferences and globallregional working groups. supported joint programming initiatives and helped to broaden opportunities for impact, while enlarging the pool of fundraising prospects. With key building blocks in place, greater emphasis was placed on developing the long-term programme strategy for impact and sustainabilty- Page 2
INTERBURNS (A Company Limited by Guarantee) PROGRAMME STRATEGY 2023-2027 A new Programme Stralegy 2023-2027 was adopted by the Board in April. The Strategy sets out the key organisational objectives aligned with Interburns comprehensive integrated approach to improving the quality of bum care, namely= the development of operational standards and a linked participatory service evaluation tool., the development and delivery of a portfolio of educational and training resources., the development of a global volunteer faculty,. research; and adv(Thcy. A clear Framework for Action, based on the World Health Organizalion's {WHO) 2008 Plan for Burn Prevention and Care, sets out the priorities that contribute to the achievement of organisational objectives. Overarching principles are.. Information gathering Burn needs assessments. Clinical audit. Impact evaluation studies. Research. Advocacy Raise awareness of the impact of bum injurres and potential for prevention. Promote aclion on prevention and care through the fostering of polits'cal will and generation of resources. Develop and fosler international. multisectoral cooperation on burn prevention and care. Strategy development Develop effective and sustainable bum prevention and care policies. Develop the legislation, regulations and enforcement systems required to facilitate those policies. Convert those policies into strategies and feasible. meaningful operational plans. Establishinglstrengthening bum prevention programmes Develop and deliver stronger, more effective bum prevention and community first-aid programmes. Establishinglstrengthening bum care services Develop and strengthen acute care ServIS for patients with burn injuries- at all levels of the health system, within non-specialist and specialist facilities. Develop and strengthen rehabililalion and recoverylreintegration se[viS for patients with burn injuries. Develop and strengthen the nationallregionallglobal response to burn mass casualty incidents. Capacity building Ensuring that sufficient knovAedge and skill is embedded in locallnationallregional health systems to effectively carry out all of the above. Integrating LMICS within a global bum network- to promote research, training opportunities and the dissemination of learning. Ongoing quality control and improvement. Page 3
INTERBURNS (A Company Limited by Guarantee) REGIONAL HUBS South Asia Nepal Limited funding and a lengthy period of negotiation with Nepal's Ministry of Health & Population {MoHPI resulted in a quiet year for the planned national burn care and prevention programme, initially targeting Bagmati province. Highlights of the programme during this period are.. The delivery of two Basic Bum Care (BBC) and one Essential Bum Care (EBC) training courses in late 20231early 2024. utilising experienced local faculty- Reaching agreement with the MOHP'S National Heallh Training Centre (NHTC) to collaborate on a series of BBC and EBC training courses, leading to accreditation by the NHTC and the development of national burn care guidelines by earfy 2025. Generating new funding forthe programme, with ongoing fundraising activities to securethe programme into 2025 and beyond. Delivery of training in nutrition resulting in a new dietetics department at Sushma Koirala Memorial Hospital {SKMH). Spearheading the wider dissemination of Interbums training regionally. initially in Madhya Pradesh, India (see below). India A new burn care and prevention programme, funded by the Choithram Intemational Foundation, started in November 2023. Two trainers recruited in Indore, Madhya Pradesh, received training of trainers from a team from Interburns regional hub in Nepal: training materials were translated into Hindi and adapted to the local context, culture and bum aetiology. The trainers provided training in Community Bum Prevention ICBP) for patients waiting to be discharged from Netralaya Hospital, Indore- 2,317 were trained within the first few months. Trainers attended 41 health camps with the hospital's outreach eye team to introduce the programme and collect local information on the frequency and causes of burns,. this information was incorporated into the localised burn care training materials. An Mou with the National Health Mission in Madhya Pradesh is under discussion to enable training at all tiers of the health system in 15 districts over an eighteen month period. Interburns began collaborating with clinicians from Netralaya Hospital to develop material for eye burns for inclusion into training programmes and research outputs. During this period eye bum material was developed for inclusion into BBC and CBP training, with plans for similar material development for EBC and ABC modules. A one month fellowship in bums nutrition was carried out by a nutritionist from Ganga Hospitsl, Coimbatore, India, at the Interbums Training Center (ITC), Choithram Hospital and Research Center, Indore. A research project to assess the knowledge of local healthcare staff about the management of basic nutrition for bum patients supported the development of a bums nutrition checklisL This is in the process of being developed into a mobile application and disseminated. Page 4
INTERBURNS (A Company Limited by Guarantee) Pakistan Interburns began work supporting a National Institute for Health Research INIHR)-funded project in Pakistan. Burns Rehabilitation= A multidisciplinary program for burns management. treatment and prevention in low- income countries is led by the Pakistan Institute of Living and Learning {PILL) and Manchester University- Inlerburns involvement includes supporting quality improvement through implementalion of the Delivery Assessment Tool (DATI in six units. development of bespoke training for nurse case managers, and offering places for nurses and therapists in ABC(Nursing) and ABC (Rehabilitation}. The DAT has been translated into Urdu and run by units in Peshawar. Quetta and Islambad. A two-day training for nurse case managers in Psychosocial Rehabilitation for Bum Patients was developed for delivery to 22 nurse case managers in May 2024. Africa This period consisted of delivering programmes. strengthening existing or new partnerships. and developing relations with funders with a view to establishing a regional hub in Africa in late 2024. Tanzania Having considered a number of factors including population, size, language, geographical position, previous positive experience with programme delivery and govemmental support, the Board approved the decision to place Interbums new Regional Hub (Africa) in Tanzania. This builds on successful activities in 2022, namely delivery of BBC and EBC with Training of Trainers and a DAT assessment at Bugando Medical Centre, Mwanza, and ABC{Nursing) held at Muhimbili Hospital. Dar es Salaam in early 2023. Quality Improvement (QI) in bum care underpins all of Interburns work. The focus on QI was further strengthened during ABC{Nursing) Tanzania with the continuation, post training, of supervised QI projects throughout 2023. Following a period of online support. a team of four nurse mentors from France, Malawi and Ghana visited the country in January 2024 to deliver face to face training, assessment, and presentation of the projects to staff and management. The three supervised projects were: Improving hand hygiene in the Burns Unit in Bugando Medical Centre, Mwanza" Improving wound assessment in the Paediatric Bum Unit, Muhimbili National Hospital, Dar es Salaam- Improving fluid monitoring in the Paediatric Unit. Dodoma Regional Referral Hospital. Ghana ABC {Rehabilitationl is one of three specialist modules, alongside Nursing and Surgery, that focus on core members of the bum team. Held only once before, in Bangladesh in 2015, the Interburns Rehabilitation Lead worked with members of faculty from Ghana, France, the UK and India to fully revise the course ahead of delivery in September 2023 at Korle Bu Hospital, Accra, Ghana. 34 participants attended the training from 14 countries.. Benin, Ethiopia. Ghana. Ivory Coast. Kenya, Malawi, Nigeria, Rwanda, Sierra Leone, Swaziland. Tanzania, Uganda, UAE and Zambia. A strong focus was placed on the development of new regional faculty.. six new potential members of faculty were identified from Ghana, Tanzania, Ethiopia, the UAE and Nigeria. Page 5
INTERBURNS (A Company Limited by Guarantee) Some examples of the impact on participant's working praclice within six months post training, include- improved delivery of clinical care, with patients benefrtling from regular stretching exercises (Rwanda)., advocating for, and achieving. additional physiotherapists into the bum team and introducing analgesia for physiotherapy (Malawi)- familiarisation with technical equipment (lasers, sewing machines) to improve services and reduce reliance on exlernal expertise for making pressure garments (Sierra Leone)., becoming a skilled team member able to train others and worl( under pressure in the face of a mass casualty incident immediately following the course (Benin). Senegal Essential Burn Care (EBC} was delivered in French in collaboration with the ISBI for 68 participants ahead of the Pan Africa Burn Society {PABS) meeting in Dakar. Seven members of faculty delivered the training, from France, Egypt, Senegal and the US. The training highlighted the need for an online version of Les Soins fondamentaux en Briilologie which was initiated. Uganda A concepl note for a project in Community Burn Care & Prevention partnering with the Burn Prevenlion Programme in Kampala was submitted to foundations and the IlandIC governmentforfunding, with responses awaited. THE MIDDLE EAST Programme-relaled grants were negotiated with the Department of Health in Ihe United Arab Emirates (UAE), who wish to develop their role as a regional centre of excellence in burns. ABCINursing) was delivered at Sheikh Shakhboul Medical City (SSMC) in December 2023 training 20 nurses from hospitals in the area. Four potential nursing faculty were identified, to be inGorporated into Interbums training in future. ABC{Surgery} was planned to be delivered at SSMC in July 2024. EUROPE {including UK) Following the successful development and delivery of training for EU Bum Assessment Teams (BAT) in 2022123, Interburns is the named training provider in a major European UnionlEUI-funded project to increase the capacity to respond to mass casualty burn disasters. Interbums will train one Burn Rapid Response Team (BRRTI within the project, rescEU Emergency Management Training IEMTI 2022-2026. Training delivery is expected to commence in eady 2025. In light of the growing recognition of the impact of mass casualty bum disasters and lack of adequate capacity to respond globally, Interburns expanded its partnership with UK Med, the NGO responsible for training and deployment of UK Emergency Medical Teams IEMTS). A concept note to train UK Burn Assessment Teams, was co-developed for submission to the UK government in the autumn of 2024. Page 6
INTERBURNS (A Company Limited by Guarantee) WEBSITE AND DIGITAL RESOURCES The online learning platform at www.interbums.ortylms has over 1,563 users from 113 countries. The number of users has risen 60°/0 in this period. Countries with 30 users or more in descending order are.. United Arab Emirates United Kingdom United States of America India Palestine Nigeria Ethiopia Philippines Ghana Tanzania, United Republic of Nepal Sweden Pakistsn There are 10-30 registered users from Rwanda, Brazil. South Africa. Fiji, Malawi, Egypt, France, Mexico, Swi1zerland. Australia. Bhutan and Yemen. Users are broken down professionally as follows: 627 nurses 154 physiotherapists + 12 occupational therapists 128 plastic surgeons + 91 general surgeons 72 residents 59 anaesthetists There have been over 900 online course completions.. over 2.500 including partial completion. Online Essential Burn Care {EBCI was revised to be more attractive and interactive on the learning plafform. Work started on developing the French version of EBC, Les soins fondamentaux en Brulologie. A new online course Quality Improvement in Burn Nursing was added to the platform, making use of materials developed by the Centre for Global Bum Injury. Policy and Research (CGBIPR). There were 181 starts and 50 completions during this time period. An interactive map showing the type and location of all training delivered by Interbums was developed for Ihe website. Page 7
INTERBURNS (A Company Limited by Guarantee) OTHER Delivery Assessment Tool Assessments Several hospitals took part in the prO$S of service assessment using Interbums Delivery Assessment Tool (DATI. Following individual focus group discussion and compilation of a detailed DAT report, recommendations for quality improvement initiatives are drawn up by surgical, nursing and rehabilitation leads and shared with the units. These serve as an ongoing guide and measure of improvement. Interbums follows up with partner centres to assess the implementation of recommendations and progress on the basis of serial DATS over time. During this period the hospitals completing a DAT were.. Korle Bu Hospital. Accra. Ghana Queen Elizabeth Hospital (QEH), Blantyre, Malawi National Orthopaedic Hospital, Enugu, Nigeria Choithram Hospital and Research Centre. Indore. India National Hospital of Sri Lanka, ColomtKI. Sri Lanka Kanti Children's Hospital. Kanti. Nepal Kyiv Burns Centre, Kyiv, Ukraine Pakistan Institute of Medical Sciences. Islamabad. Pakistan Burn and Plastic Surgery Centre, Quetta, Pakistan Burn and Plastic Surgery Centre, Peshawar, Pakistan Development of ABC (Reconstruction) A team of plastic and general surgeons from the US, UK, Kenya. Ethiopia, Nepal and India are developing a new course in Advanced Burn Care {Reconstructionl. A survey to inform development of the course was senl to 70 previous participants and faculty of ABC(Surgeryl Nepal 2018 and ABC {Surgeryl Ethiopia 2020. 34 surgeons from Ethiopia, India. Nepal, Zambia. Uganda. Afghanistan. Bangladesh. Namibia. Occupied Palestine Territories, Ghana, South Africa, and Sudan responded to the survey. 1000/0 saw the need for training in burn reconstruction. 65 1 wanted the focus to be on basic reconstruction. with some complex cases. Development of the course is ongoing and delivery is anticipated in early 2025. Collaboration with Global Health Media Interburns collaborated with a US NGO, Global Health Media (GHMI, giving technical advice on the development of a series of short films on the management of bum injuries in the first 24 hours. A film team visited Sushma Koirala Memorial Hospital (SKMH) and Kirtipur Hospital in Nepal to film in November. Interburns has continued to support the editing process with bum-related clinical advice. The films, which will be co-branded, will be hosted on the public domain GHM portal and Interburns website. Page 8
INTERBURNS (A Company Limited by Guarantee) Funding Funding has been secured from.. The Choithram International Foundation The Ministry of Health, Abu Dhabi The Wales for Africa Grant Scheme Weill Cornell Medicine The Kentown Wizard Foundation The Malawi Burns Trust The Farthing Trust Islamic Help The Child May Live Smaller grants were received from multiple donors, including= The Lennox Hannay Trust The JK Foundation CB and HH Taylor Trust Gibbs Trust Camiela and Ronnie Pignatelli Foundation Conferencelcongress Presentations and Publications Conference/Congress Presentations." Wound Healing: Challenges in Low Resource Settings. EBA (European Bum Association). Online conference 'Wound Healing with a Multi-disciplinary Approach,. Burns International Collaboration= lessons leamed from training in burns units in developing CoUntrs. BAPRAS (British Assoc of Plastic. Reconstructive and Aesthetic Surgeons) Annual Congress in Newcastle. Interburns: Transforming Bum Carg across the World. Bristol Global Emergency Care Conf&r&nce, UK. Bum Rehabilitation ProjeGt in the OCCUpd Palestinian Tem"lories Manchester University conferen on low- level psychosocial interventions to manage trauma. Capacity Building for Burn Nurses at the Global Level. European Burn Association IEBA), French Bum Associalion Congress, Nantes. My work journey through Inlerburns trainings. A Malawi nursing perspective. European Burn Association (EBA), French Burn Association Congress. Nantes. Publications: Nutrition Checklist.. An Easy Way to Ensure Optimum Nutrition in Bums. Shamin Joby, Pratibha Sharma, Shree Prakash Jaiswal, Shobha Chamania, Rajpal Singh. Sunil Chandiwal. Lucy Kynge. Shamin Joby el allBum Care and Prevention (2023) 2: 44-50 Approved by order of the members of the board of trustees on and signed on their behalf by.. Date: 24th October 2024 Page 9
INTERBURNS (A Company Limited by Guarantee) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees, Report and the financial slatements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law. the Trustees 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 Charity and of its incoming resources and application of resources, including its income and expenditure. for that period. In preparing these financial statements, the Trustees are required to.. select suitsble accounting policies and therTr apply them consistently, observe the methods and principles of the Charities SORP (FRS 1021; make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards (FRS 102) 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 Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charitys transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on its behalf by.. Professor P Price Date.. 24th October 2024 Page 10
INTERBURNS (A Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 Independent Examiner's Report to the Trustees of Interburns (Ihe Chariv) I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2024. Responsibilities and Basis of Report As the Trustees of the Charity {and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act,). Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Acl and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 I'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent Examiner's Statement I have compleled my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act: or the accounts do not accord with those records,. or the accounts do not comply wth the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair. view which is not a matter considered as part of an independent examination- or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practi for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and RepubliG of Ireland IFRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Signed: Dated: 24th October 2024 Rachel Doyle ACA FCCA DChA MHA Chartered Accountants MHA House Charter Court Swansea Enterprise Park Swansea Page11
INTERBURNS (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Total funds 2023 Note Income from: Donations and legacies Charitable activities Investments 75.981 75,981 241.463 317 50,444 431,043 240 241.463 317 Total income 76.298 241.463 317,761 481,727 Expenditure on: Charitable activities 157.414 326.458 483,872 521,491 Total expenditure 157,414 326,458 483,872 521,491 Net movement in funds (81.116) (84,995) {166,111) (39, 764) Reconciliation of funds: Total funds brought forward Net movement in funds 83,426 (81.116) 141,074 (84.995) 224,500 1166,111) 264,264 (39, 764) Total funds carrled forward 2,310 56,079 58,389 224,500 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 15 to 30 form part of these financial statements. All income and expenditure has arisen from continuing activity- The statement of finanical activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. Page 12
INTERBURNS (A Company Limiled by Guarantee) REGISTERED NUMBER: 06297639 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Note Fixed assets Tangible assets 11 3,036 4,455 3,036 4,455 Current assets Debtors 12 108,825 63.235 140,492 112,760 Cash at bank and in hand 172,060 252,652 Creditors: amounts falling due within one year 13 {116,707} (32,607) Net current assets 55,353 220,045 Total assets less current liabilities 58,389 224,500 Total net assets 58,389 224,500 Charity funds Restricted funds Unrestricted funds 14 56,079 141,074 Designated funds General funds 14 3,036 (726) 4,455 78,971 14 Total unrestricted funds 14 2,310 83,426 Total funds 58,389 224,500 Page 13
INTERBURNS (A Company Limiled by Guarantee) REGISTERED NUMBER: 06297639 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2024 The Charity was entiued to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to aGGounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Professor P Price Date.. 24th October 2024 The notes on pages 15 to 30 fonn part of these financial statements. Page 14
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 General infonnation Interburns Limited is a private company limited by guarantee incorporated in England and Wales. The registered oftice is 252 Cowbridge Road East. Cardiff CFS 1 GZ. Accountlng pollcles 2.1 Basis of preparation of financial statements The financial ststements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporbng by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Interbums meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheNise stated in the relevant accounting policy. The functional currency is sterling and amounts are rounded to the nearest pound {£). 2.2 Going concern At the time of approving the financial statements. the truslees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in prepariing the financial statements. 2.3 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entillement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Training income is recognised in the pericKJ in which the service is provided with any amounts received in advance being deferred. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation. unless performance conditions require deferral of the amount. Income lax recoverable in relalion to donations received under Gift Aid or deeds of covenant is recognised at the time of the donations. Page 15
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (continued) 2.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation lo make a payment to a third party. it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable activities includes all costs relating to the furtherance of the charitls objectives as stated in the trustees report and their associated support costs. Irrecoverable VAT is charged as a cost against the activty for which the expenditure was incurred. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity Cost categories on a basis Gonsistent with the use of resour 2.5 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity., this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.6 Taxation The Charity is considered to pass the tests sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a chartiable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from tsxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exdusively to charitable purposes. 2.7 Tangible fixed assets and depreciation Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tsngible fixed assets are measured at cost less accumulated depreciation and any aGcumulated impaimient losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis- Computer equipment 33Y. Page 16
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (continued) 2.8 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.9 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisttion or opening of the deposit or similar account. 2.10 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance Sheet date as a resull of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are reGognised at the amount that the Charity anticipales it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost. 2.11 Financial instruments The Charity only has financial assels and financial liabilities of a kind that qualify as basiG financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 2.12 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial slalements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 17
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (continued) 2.13 Critical accounting estimates and judgements In the application of the charitrfs accounting policies, the trustees are required lo make judgements, estimates and assumptions about the carrying amount of assets and liabilities thal are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periixls. 2.14 Forelgn exchange Transactions in currencies other than pounds steding are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date. monetary assets and liabilities Ihat are denominated in foreign currencies are retranslated al the rates prevailing on the reporb'ng end date. Gains and losses arising on translation in the period are included in profit or loss. 2.15 Employee benefits The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entillement is recognised in the period in which the employee's setvices are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Income from donations and legacies Unrestricted funds 2024 Total funds 2024 Donations 60,981 15,000 60,981 15,000 Grants 75,981 75,981 Page 18
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacies (continued) Unrestricted funds 2023 Total funds 2023 Donations 50,444 50,444 Income from charitable activities Restricted funds 2024 Total funds 2024 Income from charitable activities 241,463 241,463 Unrestricted funds 2023 Restricted funds 2023 Total funds 2023 Income from charitable activities 2,653 428,390 431,043 Page 19
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Investment income Unrestricted funds 2024 Total funds 2024 Interest receivable 317 317 Unrestricted funds 2023 Total funds 2023 Interest receivable 240 240 Analysis of expenditure on charitable activities Summary by fund type Unrestricted funds 2024 Restricted funds 2024 Total 2024 Direct costs 157,414 326,458 483,872 Unrestricted funds 2023 Restricted funds 2023 Total 2023 Direct costs 98,563 422,928 521,491 Page 20
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysis of expenditure by activities Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Direct costs 477,481 6,391 483,872 Actwthes undertaken directly 2023 Support Gosts 2023 Total funds 2023 Direct costs 515,690 5,801 521,491 Analysis of direct costs Total funds 2024 Activities 2024 Staff costs 96,294 25,876 304,001 48,738 4,671 12,099) 96,294 25.876 304,001 48,738 4.671 (2,099) Office costs Programme Expenditure Consultancy Legal and Professional ProfiULoss on disposal 477,481 477,481 Page 21
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysis of expenditure by activities (continued) Analysis of direct costs (continued) Total ftinds 2023 Activities 2023 Staff costs 92,674 25.199 218,758 175,378 3,681 92,674 25.199 218,758 175,378 3,681 Office costs Programme Expenditure Consultancy Legal and Professional 515,690 515,690 Analysis of support Gosts Total funds 2024 Activities 2024 Depreciation Governance costs 2,541 3,850 2,541 3,850 6,391 6,391 Total funds 2023 Activities 2023 Depreciation Governance costs 1,351 4,450 1,351 4,450 5,801 5,801 Page 22
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Independent examinerfs remuneration 2024 2023 Fees payable to the Charitys independent examiner for the independent examination of the Charitys annual accounts Fees payable to the Charitys independent examiner in respect of: Audit fee 3,850 4,450 Staff costs 2024 2023 Wages and salaries Social security costs Other pension costs 149,983 15,876 4,463 170,322 86,231 4, 102 2,213 92,546 Wages are split between staff costs and programme expenditure. The total staff costs and employee benefits are shovm above for 2024, however the comparatives only disclose the element included within staff costs. Total staff costs and employee benefits can not be accurately quanlifed for the previous year. The average number of persons employed by the Charity during the year was as follows.. 2024 2023 Employees No employee received remuneration amounting to more than £60,000 in either year. The key management personnel of the charty as noted in the truslees. report received benefits totalling £170.322 (2022 - £92.546) 10. Trustees, remuneration and expenses The spouse of Irustee Tom Potokar reiVed remuneration of £25.275 for their ServIS in relation to consultancy fees (2023.. £25,275). During the year, no Trustees received any remuneration or other benefits (2023 - £NIL). Page 23
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. Trustees, remuneration and expenses (continued) During the year 1 trustee (2023.. 2) were reimbursed expenses of £4.594 (2023: £6.143). Dr Falder (Dr L Jones) received remuneration totalling £Nil {2023= £7.990) in relation to consultancy fees. No remuneration was paid for her ServIS as a trustee. Payments to truslees and thier spouses were authorised by the Board of Trustees. 11. Tangible fixed assets Computer equipment Cost or valuatlon At 1 April 2023 Additions Disposals 15.883 1,123 (3,834) At 31 March 2024 13,172 Depreciation At 1 April 2023 Charge for the year On disposals 11,428 2,541 (3,833) At 31 March 2024 10,136 Net book value At 31 March 2024 3,036 At 31 MarGh 2023 4,455 Page 24
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. Debtors 2024 2023 Due within one year Trade debtors 99,794 9,031 132, 750 7,742 Prepayments and accrued income 108,825 140,492 13. Creditors: Amounts falling due within one year 2024 2023 Trade creditors 8,054 4,489 521 103,643 Other taxation and social security Pensions Accruals and deferred income 32,607 116,707 32,607 2024 2023 Deferred income at 1 April 2023 Resources deferred during the year Amounts released from previous periods 15,000 99,794 (15,000) 15,000 99,794 15,000 Page 25
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Statement of funds Statement of funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Transfers inlout Income Expenditure Unrestricted funds Designated funds Fixed Asset Fund 4,455 {2,541) 1,122 3,036 General funds General Funds - all funds 78,971 76,298 (154,873) (1,122) {726) Total Unrestricted funds 83,426 76,298 (157,414) 2,310 Restricted funds Cornell 11,282 (14,328) 400 Medical Aid for Palestinians IMAP} NIHR Bum Trauma Project HCA EU MCS Interplast Choritram UK-Med Sierra Leone 3,868 19,254 (6.946) 69.755 (161) 48,623 52 3.183 {1,038) (17,781) (25,225) (81.146) 2,830 18,048 (2,171) (14.372) {161) 6,486 35 16,575 30.000 12.981) (42,137) {17) {3,183) {8,602) (920) (76,796) (48,185) {7,100) Mad Pradesh Nepal SSMC Other RescEU 49,054 23,500 88,127 25.906 40,452 22,580 11,331 <22,279) (7,100) 141.074 241,463 (326,458) 56,079 Page 26
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Statement of funds (continued) Medical Aid for Palestinians- to deliver training and asssessment to the main burn units in the West Bank in Hebron and Nablus, as part of an ongoing partnership with MAP. NIHR Burn Trauma Project - to provide fellowships for international fellows in burn care at the the Interburns Training Centre in Indore. India. HCA - Funding for the Developing an effective national strategy for brun care and prevention for Ethiopia. project. EU MCS- to deliver a three day pilot course to set up EU Bum Assessment Teams {BAT). Interplast - to fund activities in Nepal. Choitram - to support improved prevention and treatment outcomes for burns patients , and raise a higher profile for the issue of burns. UK-Med - Delivering Essential Burn Care (EBC) training. Sierra Leone - to support improved prevention and treatmenl outcomes for burns patients, specifically Sierra Leone. Mad Pradesh - Improving Burn Care and Prevention servIs in Madhya Pradesh. Nepal - Provide training and awareness on bum prevention in Nepal. SSMC - Provide training for advanced bum care nursing. RescEU - development and delivery of a course to set up EU Bum Assessment Teams (BAT}. Other - Various smaller projects to improve the care for bums victims. Fixed asset fund represents the net book value of the chariws unrestricted fixed assets. Movement relates to depreciation charge and additions in the year. Page 27
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Statement of funds (continued) Statement of funds - prior year Balanc8 al 31 March 2023 Balance at 1 Apnl 2022 Transfers in/oul Income Expenditure Unrestricted funds Designated funds Designated Funds - all funds 2,579 1,876 4,455 General funds General Funds 124, 197 53,337 (98,563) 78,971 Total Unrestricted funds 126, 776 53,337 (98,563) 1,876 83,426 Restricted funds Cornell Medical Aid for Palestinians IMAP} NIHR Bum Trauma Project HCA EU MCS Interplast Choritram UK-Med Sierra Leone 753 6,086 (3,393) 3,446 26,531 (22,663) (2,501) (22,357) (259,647) (1,050) (97.019) (5,374) (8,924) 3,868 19,254 (6,946) 69, 755 (161) 48,623 52 3, 183 21,755 (4.589) 56,059 889 20,000 273,343 48.602 36 12, 107 97.040 5,390 135,612 428,390 (422.928) 147,074 Total of funds 262.388 481.727 (521.491) 1,876 224.500 Page 28
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 15. Summary of funds Summary of funds- current year Balance at 31 March 2024 Balance at 1 April 2023 Transfers inlout Income Expenditure Designated funds General funds Restricted funds 4,455 78,971 141,074 (2,541) (154,873) (326,458) 1,122 (1,122) 3,036 {726) 56,079 76,298 241,463 224,500 317,761 (483,872) 58,389 Summary of funds- prioryear Balance al 31 March 2023 Balance at 1 Apnl 2022 Transfers in/oul Income Expenditure Designated funds General funds 2,579 124, 197 135,612 1,876 4,455 78,971 147,074 53,337 428,390 (98,563) (422,928) Restricted funds 262.388 481,727 (521,491) 1,876 224,500 16. Analysis of net assets between funds Analysis of net assets between funds - current period Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Tangible fixed assels Current assets Creditors due within one year 3.036 10,037 (10,763) 3,036 172,060 {116,707) 162,023 {105,9441 Total 2,310 56,079 58,389 Page 29
INTERBURNS (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior period Unr&strict&d funds 2023 Restricted funds 2023 Total funds 2023 Tangible fixed assets Current assets Creditors due within one year 4,455 84.696 (5, 725) 4,455 252,652 (32,607) 167,956 (26,882) Total 83,426 141,074 224,500 17. Pension commitments 18. Operating lease commitments At 31 March 2024 the Charity had commitments to make future minimum lease payments under non- cancellable operating leases as follows= 2024 2023 Not later than 1 year 507 19. Related party transactions In 2021 the charity registered a non-profit association in Belgium called Interburns Europe. This entity will be used to house ils EU funded projects in the future. There have been no transactions between Ihe charity and Interbums Europe during the currenl or prior financial year. There were no other related party transactions to note for the current or prior year. Page 30