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2021-05-31-accounts

REGISTERED COMPANY NUMBER: 06738129 (England and Wales) REGISTERED CHARITY NUMBER: 1129758

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021

Page
Reference and Administrative Details 1
Independent Examiners Report 2
Report of The Trustees 3 – 8
(Incorporating the Directors Report)
Statement of Financial Activities 9
Balance Sheet 10 – 11
Notes to the Financial Statements 12 – 21
Detailed Statement of Financial Activities 22 – 23

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MAY 2021

REGISTERED CHARITY NUMBER 1129758
REGISTERED COMPANY NUMBER 06738129 (England and Wales)
OTHER NAMES BACCH
REGISTERED OFFICE 5-11 Theobalds Road
London
WC1X 8SH
TRUSTEES Prof A Sutcliffe - End of term 10 November 2020
Dr L Kauffmann
Dr D Vickers
Dr C A Mount
- Appointed 10 November 2020
Dr A R Raykundalia - Appointed 10 November 2020
COMPANY SECRETARY Isabelle Robinson
CHARITY EXECUTIVE OFFICER Isabelle Robinson
MANAGEMENT COMMITTEE 1 Executive Committee:
-
Charity Trustees
-
Charity Executive Officer
-
Various Elected Officers and Affiliate Group
Representatives
MANAGEMENT COMMITTEE 2 The Council:
-
Executive Committee
-
Regional Coordinators and Various Connected
Organisation Representatives
ACCOUNTANTS Graham Paul Chartered Accountants
5 Ash Tree Court
Woodsy Close
Cardiff Gate Business Park
Cardiff
CF23 8RW
BANKERS Royal Bank of Scotland plc
28 Cavendish Square
London
W1G 0DB
SOLICITORS Capsticks Solicitors LLP
77/83 Richmond Road
London
SW15 2TT

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH ON THE UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MAY 2021

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 May 2021 which are set out on pages 3 to 21.

Responsibilities and basis of report

As the charity trustees of the company (and also 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 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

I ndependent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice (SORP) for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 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 understanding of the accounts to be reached.

Brian G Scott FCA Chartered Accountant

Graham Paul Limited 5 Ash Tree Court Woodsy Close Cardiff Gate Business Park Cardiff CF23 8RW

Date: 6 October 2021

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2021

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and the financial statements for the year ended 31 May 2021.

The trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

Governing document

The British Association of Community Child Health (BACCH) is a registered charity and company limited by guarantee, incorporated 31 October 2008. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of the charity being wound up, members are each required to contribute an amount not exceeding £10 to the assets of the company.

Organisational structure and management

BACCH is managed by an Executive Committee (EC) which comprises of the trustees, elected officers with portfolios, and representatives from the affiliated groups. The EC is responsible for the day to day decisions of BACCH and works closely with the Executive Officer to implement the day to day decisions and strategic direction, in particular:

The day-to-day management of BACCH is performed by the Executive Officer, supported by the Assistant Administrator.

The EC meets four times per year. Trustees and officers with a portfolio are elected via open recruitment from among the membership. A regional coordinator exists for each of the old NHS Regions to represent the views of members throughout the country. This corresponds to the area covered by the Royal College of Paediatric and Child Health (RCPCH) Regional Advisers and Council Representatives. Coordinators are elected for a period of four years by members in the relating region. A job description has been produced for members of the Executive Committee and the Regional Coordinators, which specifies the knowledge, skills and attributes needed by the members.

BACCH also has a Council which acts as a forum for debate and information exchange, and discusses the future direction of the organisation. It meets every six months and comprises the Executive Committee, the regional coordinators and representation from external organisations and groups affiliated to BACCH including:

Affiliated groups

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2021 CONTINUED

External organisations

The registered office remains at 5-11 Theobalds Road, London WC1X 8SH. However, as part of the response to COVID-19 the administrative work has been done remotely since March 2020, and BACCH will continue to use a mix of office-based and remote working in the future. BACCH has two part-time salaried employees at the end May 2021. The Association benefits from a great deal of voluntary work by its members in the organisation of meetings, service on committees and panels and many other activities.

Risk assessment and management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees regularly review the risks to which BACCH is exposed, particularly activity, operational and financial risks and to ensure procedures and reporting regimes to manage and reduce any identified risks are in place. During this year the trustees have taken account of the impact of COVID-19 in relation to its activities

The prime risk to which BACCH is exposed continues to be financial (and even more so now due to the COVID-19 pandemic) and this risk is the predominant determinate of the level of free reserves held by BACCH pursuant to its Reserves Policy. The trustees are satisfied that the current level of reserves is adequate to meet both unforeseen contingencies and the costs of the developmental activities planned for the future.

Objectives and charitable activities

Charitable objects

The main object of the charity is to promote and protect the good health of children and their families in their communities.

Charitable activities

The charity aims to meet its main objectives by providing advice and information for Government, Medical Royal Colleges and other organisations by education, training and provision of information services for doctors and other health professionals, and by the auditing and monitoring of outcomes.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's objectives and aims, and in planning future activities for the year.

To achieve this our objectives are to offer support, information and training to our membership, to work constructively and in partnership with other agencies and organisations to continually improve health services for children and young people, and to improve the health of all children by advocating for the needs of the most disadvantaged.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2021 CONTINUED

Summary of activities, achievements and performance

Key activities and achievements throughout the year include:

Communications

Postgraduate Education

Training

Policy

Input to consultations/policy

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2021 CONTINUED

Membership

BACCH launched a new website and membership system in March 2020 (as outlined in last year’s Trustees’ Report). This necessitated the organisation having to ask all its members to set up new Direct Debit mandates to continue to pay their subscription fees. Despite repeated reminders, over 300 existing members did not set up a new mandate (some due to retirement), and their membership records were deleted in May 2021. Therefore, membership numbers were down from a total of 1,032 on 31 May 2020 to 812 on 31 May 2021 (including 171 new members who joined during the year):

Ordinary: 575 (812) Trainee 169 (158) Retired 40 (52) Affiliate 5 (5) Overseas 4 (5) Student* 19 (0)

(Figures in brackets are for previous financial year June 2019 to May 2020)

including 45 who took advantage of the free year’s membership offer for SAS doctors *newly-launched category for medical students and FY doctors

Members are eligible to subscribe at a reduced rate to the journal Child: Care, Health and Development (published by Wiley), either receiving online access only, or online access and a print copy. During the year 449 (709) members took advantage of this offer.

Financial review and reserves policy

Financial review

The financial performance of the charity is comprehensively disclosed in the attached financial statements but the following explains some of the key results and variances of the year:

Income from events (surplus made by the ASM, regional events and Trainee Day) was down from £16,034 in 2019-20 to £13,655 in 2020-21. The drop in surplus was due to holding virtual events but was not as significant as initially feared, mainly due to the lower running costs of online events versus in-person conferences.

Membership subscription income was down from £114,765 in 2019-20 to £83,605 in 2020-21. As outlined in the membership section above, this was largely due to a drop in membership numbers following the introduction of the new BACCH website and membership system in March 2020.

There was a slight reduction in staff costs from £68,947 in 2019-20 to £67,985 in 2020-21, due to a decrease in working hours from February 2021 by one member of the BACCH staff team.

Due to the closure since March 2020 of the RCPCH building, in which BACCH rents office space, a partial refund on rental costs was offered by the College, meaning rent costs reduced from £10,135 in 2019-20 to £2,669 in 2020-21

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2021 CONTINUED

Financial review continued

Due mainly to the reduction in subscription fees income, the overall deficit for the year was -£33,272 (2020 -£16,750) and the overall reserves for 2020-21 were £122,371, down from £155,643 in 2019-20.

The Trustees consider that although membership income was down in 2020-21 compared to the previous year, it is likely to increase by the 2021-22 year-end due to a steady stream of new members joining throughout the year.

The Treasurer and incoming Deputy Treasurer will be actively working to address the fall in income in planning for both the current financial year and beyond.

The Trustees have taken account of the significant changes in income from events, together with the reduction in membership income. The COVID-19 Pandemic was the cause of the former, with the latter at least in part due to changes to our membership system. The Trustees have looked forward and reviewed the likely ongoing impact of the Pandemic on activity, and consider in light of this, together with the mitigations of reduced operating costs, that the charity remains in a satisfactory financial position.

Reserves policy

The EC has examined the Association's requirements for free reserves in the light of predominant risks to the Association. These are identified as loss of income through reduced membership numbers and reduced numbers at the annual scientific meeting. The Association is committed to a reserves policy of one year's charitable activities expenditure to be available. Reserves are below the standard recommended by Charity Commission. However, the Trustees consider this is currently appropriate given the exceptional circumstances of the last 18 months.

Investment policy

The Association has powers under its constitution to make such investments as the Executive Committee see fit and which meet with the requirements of its objectives and funds. The policy is to invest funds and reserves in bank deposits. The return on investments is satisfactory in the current economic climate.

Statement of trustees' responsibilities

The trustees (who are also directors of British Association For Community Child Health for the purpose of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which 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.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2021 CONTINUED

Statement of trustees' responsibilities continued

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

Small company provisions

The company has taken advantage of the small companies’ exemption with regards this report which has been prepared in accordance with the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime.

This trustees report was approved by the board on 6 October 2021 and signed on its behalf by

Dr L Kauffmann Trustee / Director / Chair

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MAY 2021

General
Unrestricted
Fund
DCMF -
Restricted
Fund

Notes
£
£
INCOME AND ENDOWMENTS FROM:
Charitable activities:
-
Promotion and protection of child and
family health
3
97,790
-
Other trading activities
4
341
-
Investments
5
74
1
Other income
6
19,972
-
Total incoming resources
118,177
1
EXPENDITURE ON:
Charitable activities:
-
Promotion and protection of child and
family health
7
131,477
-
Other expenditure
9
19,972
1
Total resources expended
151,449
1
NET (EXPENDITURE) FOR THE YEAR
(33,272)
-
RECONCILIATION OF FUNDS
Total funds brought forward
148,065
7,578
TOTAL FUNDS CARRIED FORWARD
114,793
7,578		 2021
Total
Funds


£
97,790
341
75
19,972
118,178
131,477
19,973
151,450
(33,272)
155,643
122,371		 2020
Total
Funds*
£
163,081
670
532
22,440
186,723
181,032
22,441
203,473
(16,750)
172,393
155,643

*COMPARATIVE NOTE:

See note 2 to the accounts for corresponding full comparative statement of financial activities

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH (COMPANY NUMBER 06738129)

BALANCE SHEET AT 31 MAY 2021

General
Unrestricted
Fund
DCMF -
Restricted
Fund

Notes
£
£
CURRENT ASSETS
Debtors
16
18,345
-
Cash at bank
123,502
7,578
141,847
7,578
CREDITORS
Amounts falling due within one year
17
(27,054)
-
NET ASSETS
114,793
7,578
FUNDS
19
Unrestricted funds:
General fund
Restricted funds:
Donald Court Memorial Fund
TOTAL FUNDS		 2021
Total
Funds
£
18,345
131,080
149,425
(27,054)
122,371
114,793
7,578
122,371		 2020
Total
Funds*
£
24,450
182,980
207,430
(51,787)
155,643
148,065
7,578
155,643

*COMPARATIVE NOTE:

£175,402 of £182,980 Cash at bank related to unrestricted funds while £7,578 related to restricted funds All remaining funds with regards to Debtors and Creditors (amounts falling due within one year) were unrestricted

The Balance Sheet continues on the following page.

The notes form part of these financial statements

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH (COMPANY NUMBER 06738129)

BALANCE SHEET AT 31 MAY 2021 - CONTINUED

TRUSTEES STATEMENT

In approving these financial statements, as trustees of the company, we hereby confirm:

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 6 October 2021 and were signed on its behalf by:

Dr L Kauffmann

Trustee / Director / Chair

The notes form part of these financial statements

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements and accounting convention

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and the presentation currency is £ sterling with figures rounded to the nearest pound.

The principal accounting policies are summarised below and have been applied consistently throughout the current and the preceding year.

Financial reporting standard 102 – reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’:

-the requirements of section 7 Statement of Cash Flows

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds 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 restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

The following specifies the policies applied and the types of income that are related to the particular categories of incoming resources:

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

1. ACCOUNTING POLICIES – continued

Expenditure

Expenditure is accounted for on an accruals basis and includes any VAT which is not recoverable as the organisation is not VAT registered. Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount can be measured reliably.

The following specifies the policies applied and the types of expenditure that are related to the particular categories of expenditure:

Defined contribution pension scheme

The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

Debtors and creditors

The charity has debtors and creditors which are measured at the anticipated amounts required to settle the balances due or payable at the reporting date.

Going concern and material uncertainties

The trustees consider that there are no material uncertainties about the charities’ ability to continue as a going concern nor are there any material uncertainties affecting the current year’s accounts

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

2. COMPARATIVES FOR THE STATEMENT OF FINACIAL ACTIVITIES

General
Unrestricted
Fund

£
INCOME AND ENDOWMENTS FROM:
Charitable activities:
-
Promotion and protection of child and
family health
163,081
Other trading activities
670
Investments
531
Other income
22,440
Total incoming resources
186,722
EXPENDITURE ON:
Charitable activities:
-
Promotion and protection of child and
family health
181,032
Other expenditure
22,440
Total resources expended
203,472
NET (EXPENDITURE) FOR THE YEAR
(16,750)
RECONCILIATION OF FUNDS
Total funds brought forward
164,815
TOTAL FUNDS CARRIED FORWARD
148,065		 DCMF -
Restricted
Fund


£
-
-
1
-
1
-
1
1
-
7,578
7,578		 2020
Total
Funds
£
163,081
670
532
22,440
186,723
181,032
22,441
203,473
(16,750)
172,393
155,643

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

3. INCOME FROM CHARITABLE ACTIVITIES
2020 – ALL UNRESTRICTED FUNDS 2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Membership subscriptions 83,605 - 83,605 114,765
ASM income 8,765 - 8,765 44,626
Income from regional meetings 4,445 - 4,445 3,690
Trainee day income 975 - 975 -
97,790 - 97,790 163,081
4. INCOME FROM OTHER TRADING ACTIVITIES
2020 – ALL UNRESTRICTED FUNDS 2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Newsletter advertising income 130 - 130 420
Provision of admin services (BAPA) 211 - 211 250
341 - 341 670
5. INCOME FROM INVESTMENTS
2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Standard bank account interest 9 1 10 287
Fixed rate deposit account interest 65 - 65 245
74 1 75 532
In 2020, £1 of £287 standard bank account interest was restricted – all other income was unrestricted
6. OTHER INCOME
2020 – ALL UNRESTRICTED FUNDS 2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
BACD recharges – salaries 16,769 - 16,769 16,700
BACD recharges – rent/service charges 3,160 - 3,160 4,642
BACD recharges – other - - - 1,055
CPSIG recharges 43 - 43 43
19,972 - 19,972 22,440

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

7. EXPENDITURE ON CHARITABLE ACTIVITIES 2021 & 2020 ALL UNRESTRICTED FUNDS

Staff costs (see note 10)
Journal costs
ASM costs
Newsletter costs
Regional meetings costs
Trainee day costs
SACCH grant (see note 13)
Website costs
Travel expenses
Council meeting expenses
General office costs
Rent
Insurance
Bank charges
Sundries and subscriptions
Accountancy fees(see note 15)
Legal and professional fees
Executive Committee meeting expenses		 2021
2020
Direct
Support
Total
Total
costs
costs
costs
costs
£
£
£
£
45,959
22,026
67,985
68,947
20,616
-
20,616
23,570
530
-
530
29,367
13,300
-
13,300
13,366
-
-
-
1,594
-
-
-
1,321
500
-
500
500
3,663
-
3,663
5,955
-
-
-
897
-
-
-
1,494
8,938
4,812
13,750
12,854
1,735
934
2,669
10,135
1,430
220
1,650
1,615
1,201
30
1,231
2,300
-
650
650
316
-
4,920
4,920
4,770
-
13
13
13
-
-
-
2,018
97,872
33,605
134,477
181,032

Note 8

Support costs have been allocated based upon staff time and relevance to charity’s activities

COMPARATIVES FOR EXPENDITURE ON CHARITABLE ACTIVITIES

2020
Direct Support Total
costs costs costs
£ £ £
Staff costs (see note 10) 45,862 23,085 68,947
Journal costs 23,570 - 23,570
ASM costs 29,367 - 29,367
Newsletter costs 13,366 - 13,366
Regional meetings costs 1,594 - 1,594
Trainee day costs 1,321 - 1,321
SACCH grant (see note 13) 500 - 500
Website costs 5,955 - 5,955
Travel expenses 897 - 897
Council meeting expenses 1,494 - 1,494
General office costs 8,355 4,499 12,854
Rent 6,588 3,547 10,135
Insurance 1,408 207 1,615
Bank charges 2,162 138 2,300
Sundries and subscriptions - 316 316
Accountancy fees(see note 15) - 4,770 4,770
Legal and professional fees - 13 13
Executive Committee meeting expenses - 2,018 2,018
142,439 38,593
181,032
Note 8

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

8. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS ANALYSIS OF SUPPORT AND GOVERNANCE COSTS
2021 & 2020 - ALL UNRESTRICTED FUNDS 2021 2020
General Governance Total Total
support function costs Costs
£ £ £ £
Staff costs 22,026 - 22,026 23,085
General office costs 4,812 - 4,812 4,499
Rent 934 - 934 3,547
Insurance 220 - 220 207
Bank charges 30 - 30 138
Sundries and subscriptions 650 - 650 316
Accountancy fees (see note 15) - 4,920 4,920 4,770
Legal and professional fees - 13 13 13
Executive committee meeting expenses - - - 2,018
28,672 4,933 33,605 38,593
COMPARATIVES FOR ANALYSIS OF SUPPORT AND GOVERNANCE COSTS
2020
General Governance Total
support function costs
£ £ £
Staff costs 23,085 - 23,085
General office costs 4,499 - 4,499
Rent 3,547 - 3,547
Insurance 207 - 207
Bank charges 138 - 138
Sundries and subscriptions 316 - 316
Accountancy fees (see note 15) - 4,770 4,770
Legal and professional fees - 13 13
Executive committee meeting expenses - 2,018 2,018
31,792 6,801 38,593
9. OTHER EXPENDITURE (PAYMENTS TO RCPCH)
2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
BACD recharges – salaries 16,769 - 16,769 16,700
BACD recharges – rent/service charges 3,160 - 3,160 4,642
BACD recharges – other - - - 1,055
CPSIG recharges 43 - 43 43
Donald Court Fund interest - 1 1 1
19,972 1 19,973 22,441

In 2020, £1 Donald Court Fund interest was restricted – all other expenditure was unrestricted

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

10. STAFF COSTS

2020 – ALL UNRESTRICTED FUNDS 2021 2021 2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Wages and salaries 56,875 - 56,875 57,622
Social security costs 5,422 - 5,422 5,563
Pension costs (see note 11) 5,688 - 5,688 5,762
67,985 - 67,985 68,947

No employees received emoluments in excess of £60,000.

The average monthly number of employees (including trustees) during the year, calculated on the basis of full time equivalents, was as follows:

Executive officer
Administrative assistant		 2021
0.7
0.8
1.5		 2020
0.7
0.8
1.5

11. PENSION COSTS

The company operates a defined contribution pension scheme in respect of its staff. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the charitable company and was as follows:

Executive officer
Administrative assistant		 2021
£
3,320
2,368
5,688		 2020
£
3,304
2,458
5,762

12. TRUSTEES' REMUNERATION, BENEFITS AND EXPENSES

There were no trustees' remuneration or other benefits for the year ended 31 May 2021 nor for the year ended 31 May 2020.

No trustees received any expenses for reimbursed travel costs during the year (2020 – four received a total of £848)

13. GRANTS PAID (WITHIN CHARITABLE EXPENDITURE)

Grants totalling £500 (2020 - £500) were payable to the Scottish Association for Community Child Health, a separate Scottish sub-group of BACCH. The grant acts as a contribution to allow work similar to that performed by BACCH to be carried out in Scotland.

14. TAXATION

The charity is exempt from corporation tax on its charitable activities as they fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, no taxation charge arises in these accounts.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

15.
ACCOUNTANCY FEES
Accounts compilation (within accountancy fees)
Independent examination work (within accountancy fees)
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 & 2020 - ALL UNRESTRICTED FUNDS
Trade debtors
Prepayments
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 & 2020 - ALL UNRESTRICTED FUNDS
Creditors and accruals
Grants payable (see note 13)
Deferred income (see note 18)
18.
DEFERRED INCOME
2021 & 2020 - ALL UNRESTRICTED FUNDS
Brought forward
Released in year:
-
Regional meetings income
-
Membership subscription fees
-
ASM income
-
BACD recharges
-
CPSIG recharges
Provided for in year:
-
Regional meetings income
-
Membership subscription fees
-
ASM income
-
BACD recharges
-
CPSIG recharges
Carried forward		 2021
£
3,690
1,230
4,920
2021
£
7,472
10,873
18,345
2021
£
26,005
500
549
27,054
2021
£
652
-
301
-
308
43
(652)
105
91
-
310
43
549
549		 2020
£
3,600
1,170
4,770
2020
£
4,818
19,632
24,450
2020
£
50,635
500
652
51,787
2020
£
2,185
1,359
318
165
300
43
(2,185)
-
301
-
308
43
652
652

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

19. MOVEMENT IN FUNDS

Net
movement in
At 1 June funds At 31 May
2020 2021
£ £ £
Unrestricted funds
General Fund 148,065 (33,272)
114,793
Restricted funds
Donald Court Memorial Fund 7,578 - 7,578
TOTAL FUNDS 155,643 (33,272)
122,371
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 118,177 (151,449)
(33,272)
Restricted funds 1 (1)
-
Donald Court Memorial Fund
TOTAL FUNDS MOVEMENT 118,178 (151,450)
(33,272)
COMPARATIVES FOR MOVEMENT IN FUNDS
Net
movement in
At 1 June funds At 31 May
2019 2020
£ £ £
Unrestricted funds
General Fund 164,815 (16,750)
148,065
Restricted funds
Donald Court Memorial Fund 7,578 - 7,578
TOTAL FUNDS 172,393 (16,750)
155,643
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 186,722 (203,472)
(16,750)
Restricted funds 1 (1)
-
Donald Court Memorial Fund
TOTAL FUNDS MOVEMENT 186,723 (203,473)
(16,750)

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

19. MOVEMENT IN FUNDS – continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
At 1 June movement in At 31 May
2019 funds 2021
£ £ £
Unrestricted funds
General fund 164,815 (50,022) 114,793
Restricted funds
Donald Court Memorial Fund 7,578 - 7,578
TOTAL FUNDS 172,393 (50,022) 122,371

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 304,899 (354,921) (50,022)
Restricted funds
Donald Court Memorial Fund 2 (2) -
TOTAL FUNDS 304,901 (354,923) (50,022)

20. PURPOSES OF FUNDS

Unrestricted General Fund

The purpose of the general fund is to enable the charity to carry out its aims and objectives of promoting and protecting the good health of children and their families in their communities.

Restricted Donald Court Memorial Fund

The purpose of the restricted Donald Court Memorial Fund is to provide funds for the Donald Court Visiting Fellowship, a joint venture with the Royal College of Paediatrics and Child Health (RCPCH). Any interest received during the year is paid over to RCPCH to help fund the Fellowship.

21. COMPANY LIMITED BY GUARANTEE

British Association For Community Child Health is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required (not exceeding £10) to the assets of the charitable company in the event of it being wound up while he or she is a member, or within twelve months after he or she ceases to be a member

22. RELATED PARTY DISCLOSURES

Other than those detailed in note 12, there were no other related party transactions for the year ended 31 May 2021 nor for the year ended 31 May 2020.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2021

INCOME:
From charitable activities
Membership subscriptions
ASM income
Income from regional meetings
Trainee day income
From other trading activities
Newsletter advertising income
Provision of admin services (BAPA)
Investment income
Bank interest received
Other income
BACD recharges - salaries
BACD recharges - rent and service charges
BACD recharges - other
CPSIG recharges
Total income
EXPENDITURE:
On charitable activities
Staff costs
Journal costs
ASM costs
Newsletter costs
Regional meeting costs
Trainee day costs
SACCH grant
Website and publicity costs
Travel expenses
Council meeting expenses
General office costs
Rent
Insurance
Bank charges
Sundries
Carried forward		 2021
£
83,605
8,765
4,445
975
97,790
130
211
341
75
16,769
3,160
-
43
19,972
118,178
67,985
20,616
530
13,300
-
-
500
3,663
-
-
13,750
2,669
1,650
1,231
650
126,544		 2020
£
114,765
44,626
3,690
-
163,081
420
250
670
532
16,700
4,642
1,055
43
22,440
186,723
68,947
23,570
29,367
13,366
1,594
1,321
500
5,955
897
1,494
12,854
10,135
1,615
2,300
316
174,231

This page does not form part of the statutory financial statements

-22-

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES - CONTINUED FOR THE YEAR ENDED 31 MAY 2021

Charitable activities expenditure continued
Brought forward
Accountancy
Legal and professional fees
Executive Committee meeting expenses
Other expenditure
BACD recharge costs - salaries
BACD recharge costs - rent and service charges
BACD recharge costs - other
CPSIG recharges
Donald Court Fund interest
Total expenditure
NET (EXPENDITURE) FOR THE YEAR		 2021
£
126,544
4,920
13
-
131,477
16,769
3,160
-
43
1
19,973
151,450
(33,272)		 2020
£
174,231
4,770
13
2,018
181,032
16,700
4,642
1,055
43
1
22,441
203,473
**(16,750) **

This page does not form part of the statutory financial statements

-23-