**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 2022**
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022**
||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 2022**
|**REGISTERED CHARITY NUMBER**|1129758|
|---|---|
|**REGISTERED COMPANY NUMBER**|06738129 (England and Wales)|
|**OTHER NAMES**|BACCH|
|**REGISTERED OFFICE**|5-11 Theobalds Road|
||London|
||WC1X 8SH|
|**TRUSTEES**|Dr L Kauffmann - End of term 6 October 2021|
||Dr D Vickers|
||Dr C E Mount|
||Dr A R Raykundalia|
||Dr A C B Setti
- Appointed 6 October 2021|
||Dr D E Simkiss
- Appointed 6 October 2021|
|**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|
-1-
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH ON THE UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MAY 2022**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 May 2022 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.
J E Payne ACA ICAEW
Graham Paul Limited Court House Court Road Bridgend CF31 1BE
Date: 4 October 2022
-2-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2022**
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 2022.
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:
- controlling the administration of the charity;
- agreeing the strategic aims, objectives and direction of the charity;
- ensuring that there is identification of risks and management of those risks; and
- ensuring that the income of the charity is applied for the purposes as set out in its governing document
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
- British Association of Paediatricians in Audiology (BAPA)
- British Academy of Childhood Disability (BACD)
- Paediatric Mental Health Association (PMHA)
- British Association for Child & Adolescent Public Health (BACAPH)
- Child Protection Special Interest Group (CPSIG)
- Scottish Association for Community Child Health (SACCH)
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**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2022 CONTINUED**
## External organisations
- British Medical Association
- George Still Forum (Special Interest Group of BACCH)
- Royal College of General Practitioners
- Royal College of Nursing
- Royal College of Paediatrics and Child Health
The registered office remains at 5-11 Theobalds Road, London WC1X 8SH. Since March 2020, the administrative work has mostly been done remotely and BACCH no longer has a dedicated office at the RCPCH building. However, BACCH has reached an agreement with the College and BACCH staff, like RCPCH staff, can book a hot desk on days they wish to attend the office. BACCH has two part-time salaried employees at the end May 2022. 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 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 2022 CONTINUED**
## **Summary of activities, achievements and performance**
Key activities and achievements throughout the year include:
## Communications
- Communication with members continued via the quarterly printed BACCH Newsletter (also available to view via the website), which features articles of relevance to the membership. Articles/themes for 2021-22 editions included: _Impact of the second wave of COVID-19 on Level 3 Training in Community Child Health and Neurodisability_ (June 2021), _Avoidant Restrictive Food Intake Disorder_ (September 2021 _), Child Poverty in the UK_ (December 2021), _ADHD in girls: improving long term outcomes_ (March 2022). - In addition, members receive a monthly email bulletin with up to date information and links to important documents and guidance; and members-only content was regularly added to the BACCH website.
## CPD
- 307 participants (including 238 members) registered for the virtual Annual Scientific Meeting, held across two half days on 5-6 October 2021.
- Topics at the ASM included: _Life limiting illnesses in children; Child safeguarding during the pandemic; Continence matters for children and young people with neurodisability; Assessment and recommendations on orthotics needed by children with neurodisabilities and Attachment disorders and how to differentiate Autism vs Attachment disorders._
- BACCH ran a session on 15 June 2021 as part of the virtual RCPCH Annual Conference, with talks on _What are the Challenges and Potential Solutions Facing Autism Diagnostic Service Delivery in the Covid Era?_ and _How did Covid-19 affect the ability of frontline community-based practitioners to safeguard vulnerable preschool children_ .
- Virtual regional meetings were held by the South West (June 21); Mersey & Cheshire (November 21); Trent (November 21); and Northern (April 22) regions.
- The North West region held a well-attended in-person meeting (50 plus delegates) in May 22.
## Training
- A virtual National Trainees’ Study Day was held on 28 March 2022, with 74 registered delegates (including 52 members). Topics covered included: _Foetal Teratogens, Developmental Language Disorder_ and _Impact of neglect and other adverse childhood experiences on development_
## Policy
## _Input to consultations/policy_
- Feedback to RCPCH on Priorities for improving community child health _._
- _External Second Opinions in Paediatrics_ - Stakeholder Feedback to RCPCH
- Signed the ‘ _Healthy Climate Prescription’_ letter
- Contributed to the RCPCH response to NICE on _Epilepsies in children, young people and adults_ draft clinical guideline
- Provided feedback to RCPCH on their draft project scope for _The Physical Signs of Child Sexual Abuse_ - Signatory on joint letter to the Secretary of State for Health and Social Care on _Urgent action needed on Healthy Start scheme_
-5-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2022 CONTINUED**
## – Policy _Input to consultations/policy continued_
- Provided representation for the _All-Party Parliamentary group for cerebral palsy._
- The Chair had quarterly meetings with the President of the Royal College of Paediatrics and Child Health and the College Head of Policy
- The Chair and Professor Mitch Blair represented BACCH in a working group on Child Health research in RCPCH
## Membership
As outlined in last year’s report, BACCH launched a new website and membership system in March 2020 which necessitated the organisation having to ask all its members to set up new Direct Debit mandates to continue to pay their subscription fees. This resulted in us losing a number of members in May 2021. Throughout the 21-22 period we were pleased to see new members join, meaning that as of 31 May 2022 there were 878 members in total (up from 812 in May 2021). During the year 77 members resigned, including a number who did not wish to continue as members after the end of their free year’s membership (previous offer available for SAS doctors).
Ordinary*: 604 (575) Trainee 176 (169) Retired 44 (40) Affiliate 9 (5) Overseas 4 (4) Student 41 (19)
(Figures in brackets are for previous financial year June 2020 to May 2021)
* including 34 who previously joined via one of the SAS membership offers – see below
The free year’s membership offer for SAS doctors ended during the year and has been replaced with a new scheme offering up to three years at a reduced rate.
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 462 (449) 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 highlights and explains some of the key results and variances of the year:
The Trustees are very pleased that the -£33,272 deficit for 2020-21 has been reduced to -£1,144 for 2021-22 . The means the overall reserves for 2021-22 were £121,227, down slightly from £122,371 in 2020-21.
The Trustees note that this means reserves are still below their pre-covid levels of £155k but hope that from the 2022-23 the trend of the last two years can be reversed, with membership continuing to grow and inperson conferences again being held, the two activities which generate the most income for BACCH
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**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
## **REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2022 CONTINUED**
## _Financial review continued_
The new Treasurer will continue to work to address the fall in income in planning for both the current financial year and beyond
To note and comment on this year’s accounts:
- Income from events (surplus made by the ASM, regional events and Trainees’ Day) was up from £13,655 in 2020-21 to £19,235 in 2021-22. Most events continued to be virtual, so had low running costs compared to in-person conferences
- Membership subscription income was up from £83,605 in 2020-21 to £90,346 in 2021-22. In addition BACCH introduced Gift Aid for subscriptions during the year and received an additional £8,458 in income, on top of membership fees.
- There was a reduction in staff costs from £67,985 in 2020-21, to £65,487in 2021-22, due to a decrease in working hours from February 2021 by one member of the BACCH staff team.
- It is noted that since the 2021 re-configuration of the RCPCH building, BACCH no longer rents a dedicated office at the College and now pays a lower fee for access to services (IT, payroll etc) and bookable hot-desks than the previous rent and service costs..
Taking the above comments into account, the Trustees consider that 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 2 years.
## _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).
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**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2022 CONTINUED**
## **Statement of trustees' responsibilities continued**
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.
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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- 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; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
## **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 4 October 2022 and signed on its behalf by
**Dr D Simkiss 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 2022**
|General
Unrestricted
Fund
DCMF -
Restricted
Fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
3 8,458 -
**Charitable activities:**
-
Promotion and protection of child and
family health
4
110,900
-
**Other trading activities**
5
1,022
-
**Investments**
6
51
1
**Other income**
7
19,893
-
**Total incoming resources**
140,324
1
**EXPENDITURE ON:**
**Charitable activities:**
-
Promotion and protection of child and
family health
8
121,575
-
**Other expenditure**
10
19,893
1
**Total resources expended**
141,468
1
**NET (EXPENDITURE) FOR THE YEAR**
(1,144)
-
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
114,793
7,578
**TOTAL FUNDS CARRIED FORWARD**
113,649
7,578|**2022**
Total
Funds
£
8,458
110,900
1,022
52
19,893
140,325
121,575
19,894
141,469
(1,144)
122,371
121,227|**2021**
Total
Funds*
£
-
97,790
341
75
19,972
118,178
131,477
19,973
151,450
(33,272)
155,643
122,371|
|---|---|---|
## ***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
-9-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH (COMPANY NUMBER 06738129)**
## **BALANCE SHEET AT 31 MAY 2022**
|General
Unrestricted
Fund
DCMF -
Restricted
Fund
Notes
£
£
**CURRENT ASSETS**
Debtors
17
12,875
-
Cash at bank
130,734
7,578
143,609
7,578
**CREDITORS**
Amounts falling due within one year
18
(29,960)
-
**NET ASSETS**
113,649
7,578
**FUNDS**
20
Unrestricted funds:
General fund
Restricted funds:
Donald Court Memorial Fund
**TOTAL FUNDS**|**2022**
Total
Funds
£
12,875
138,312
151,187
(29,960)
121,227
113,649
7,578
121,227|**2021**
Total
Funds*
£
18,345
131,080
149,425
(27,054)
122,371
114,793
7,578
122,371|
|---|---|---|
## ***COMPARATIVE NOTE:**
£123,502 of £131,080 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
-10-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH (COMPANY NUMBER 06738129)**
## **BALANCE SHEET AT 31 MAY 2022 - CONTINUED**
## **TRUSTEES STATEMENT**
In approving these financial statements, as trustees of the company, we hereby confirm:
- 1) The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2022.
- 2) That no notice has been deposited at the registered office of the company pursuant to Section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 May 2022.
- 3) That we acknowledge our responsibilities for:
- (a) ensuring that the company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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 4 October 2022 and were signed on its behalf by:
## **Dr D Simkiss**
## **Trustee / Director / Chair**
The notes form part of these financial statements
-11-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022**
## **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:
- Income from donations and legacies is received by way of Gift Aid reclaimed on membership income and is included in the year the membership income it is related to is received.
- Income from charitable activities is received by way of membership subscription fees along with income generated by the charity's annual conference and trainee day and also its regional meetings and is included in the year to which it relates.
- Income from other trading activities is received by way of newsletter advertising and mailing list income along with the provision of administrative services and are recognised in full in the statement of financial activities in the year to which it relates.
- Income from investments is received by way of bank interest and is included in the year in which it is receivable.
- Other income is received by way of services recharged (at cost incurred) and receipts repaid to other charities along with sundry income and is included in the statement of financial activities in the year to which it relates.
- Income received for future periods is not recognised as income for the year and is carried forward within Creditors as Deferred Income.
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**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2022**
## **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:
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its charitable aims, objectives and activities and those related to the provision of services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them (support costs).
- Other expenditure consists of the costs of services recharged and amounts repayable to other charities. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as 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 2022**
## **2. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|General
Unrestricted
Fund
£
**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
**Charitable activities:**
-
-
Promotion and protection of child and
family health
97,790
**Other trading activities**
341
**Investments**
74
**Other income**
19,972
**Total incoming resources**
118,177
**EXPENDITURE ON:**
**Charitable activities:**
-
Promotion and protection of child and
family health
131,477
**Other expenditure**
19,972
**Total resources expended**
151,449
**NET (EXPENDITURE) FOR THE YEAR**
(33,272)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
148,065
**TOTAL FUNDS CARRIED FORWARD**
114,793|DCMF -
Restricted
Fund
£
-
-
-
1
-
1
-
1
1
-
7,578
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|
|---|---|---|
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**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2022**
|**3.**|**INCOME FROM DONATIONS AND LEGACIES**|||||
|---|---|---|---|---|---|
|||||2022|2021|
||Unrestricted||Restricted|Total|Total|
|||funds|funds|funds|funds|
|||£|£|£|£|
||Gift aid (on membership income)|8,458|-|8,458|-|
|**4.**|**INCOME FROM CHARITABLE ACTIVITIES**|||||
||_2021 – ALL UNRESTRICTED FUNDS_|||2022|2021|
||Unrestricted||Restricted|Total|Total|
|||funds|funds|funds|funds|
|||£|£|£|£|
||Membership subscriptions|90,346|-|90,346|83,605|
||ASM income|11,825|-|11,825|8,765|
||Income from regional meetings|6,939|-|6,939|4,445|
||Trainee day income|1,790|-|1,790|975|
||110,900||-|110,900|97,790|
|**5.**|**INCOME FROM OTHER TRADING ACTIVITIES**|||||
||_2021 – ALL UNRESTRICTED FUNDS_|||2022|2021|
||Unrestricted||Restricted|Total|Total|
|||funds|funds|funds|funds|
|||£|£|£|£|
||Newsletter advertising income|745|-|745|130|
||Provision of admin services (BAPA)|277|-|277|211|
|||1,022|-|1,022|341|
|**6.**|**INCOME FROM INVESTMENTS**|||||
|||||2022|2021|
||Unrestricted||Restricted|Total|Total|
|||funds|funds|funds|funds|
|||£|£|£|£|
||Standard bank account interest|20|1|21|10|
||Fixed rate deposit account interest|31|-|31|65|
|||51|1|52|75|
||In 2021, £1 of £75 standard bank account interest was restricted – all other|||income was|unrestricted|
|**7.**|**OTHER INCOME**|||||
||_2021 – ALL UNRESTRICTED FUNDS_|||2022|2021|
||Unrestricted||Restricted|Total|Total|
|||funds|funds|funds|funds|
|||£|£|£|£|
||BACD recharges: salaries|16,767|-|16,767|16,769|
||BACD recharges: rent/service charges|664|-|664|3,160|
||BACD recharges: co-working agreement|2,419|-|2,419|-|
||CPSIG recharges|43|-|43|43|
|||19,893|-|19,893|19,972|
-15-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2022**
## **8. EXPENDITURE ON CHARITABLE ACTIVITIES** _2022 & 2021 ALL UNRESTRICTED FUNDS_
|Staff costs (see note 11)
Journal costs
ASM costs
Newsletter costs
Regional meetings costs
SACCH grant (see note 14)
Website and publicity costs
General office costs
Rent
Co-working agreement
Insurance
Bank and card charges
Sundries and subscriptions
Accountancy fees(see note 16)
Legal and professional fees|2022
2021
Direct
Support
Total
Total
costs
costs
costs
costs
£
£
£
£
44,721
20,766
65,487
67,985
12,519
-
12,519
20,616
536
-
536
530
13,881
-
13,881
13,300
783
-
783
-
500
-
500
500
2,177
-
2,177
3,663
2,239
1,206
3,445
13,750
696
375
1,071
2,669
7,788
1,456
4,193
233
11,981
1,689
-
1,650
1,689
34
1,723
1,231
-
370
370
650
-
5,400
5,400
4,920
-
13
13
13
88,985
32,590
121,575
131,477
Note 9|
|---|---|
**Support costs have been allocated based upon staff time and relevance to charity’s activities**
## **COMPARATIVES FOR EXPENDITURE ON CHARITABLE ACTIVITIES**
|Staff costs (see note 11)
Journal costs
ASM costs
Newsletter costs
Regional meetings costs
SACCH grant (see note 14)
Website and publicity costs
General office costs
Rent
Co-working agreement
Insurance
Bank and card charges
Sundries and subscriptions
Accountancy fees(see note 16)
Legal and professional fees|2021
Direct
Support
Total
costs
costs
costs
£
£
£
45,959
22,026
67,985
20,616
-
20,616
530
-
530
13,300
-
13,300
-
-
-
500
-
500
3,663
-
3,663
8,938
4,812
13,750
1,735
934
2,669
-
-
-
1,430
220
1,650
1,201
30
1,231
-
650
650
-
4,920
4,920
-
13
13
97,872
33,605
131,477
Note 9|
|---|---|
-16-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
**NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2022**
|**9.**|**ANALYSIS OF SUPPORT AND GOVERNANCE COSTS**|**ANALYSIS OF SUPPORT AND GOVERNANCE COSTS**||||
|---|---|---|---|---|---|
||_2022 & 2021 - ALL UNRESTRICTED FUNDS_|||2022|2021|
|||General|Governance|Total|Total|
|||support|function|costs|Costs|
|||£|£|£|£|
||Staff costs|20,766|-|20,766|22,026|
||General office costs|1,206|-|1,206|4,812|
||Rent|375|-|375|934|
||Co-working agreement|4,193|-|4,193|-|
||Insurance|233|-|233|220|
||Bank and card charges|34|-|34|30|
||Sundries and subscriptions|370|-|370|650|
||Accountancy fees (see note 16)|-|5,400|5,400|4,920|
||Legal and professional fees|-|13|13|13|
|||27,177|5,413|32,590|33,605|
||**COMPARATIVES FOR ANALYSIS OF SUPPORT AND GOVERNANCE**|||**COSTS**||
|||||2021||
|||General|Governance|Total||
|||support|function|costs||
|||£|£|£||
||Staff costs|22,026|-|22,026||
||General office costs|4,812|-|4,812||
||Rent|934|-|934||
||Co-working agreement|-|-|-||
||Insurance|220|-|220||
||Bank and card charges|30|-|30||
||Sundries and subscriptions|650|-|650||
||Accountancy fees (see note 16)|-|4,920|4,920||
||Legal and professional fees|-|13|13||
|||28,672|4,933|33,605||
|**10.**|**OTHER EXPENDITURE (PAYMENTS TO RCPCH)**|||||
|||||2022|2021|
||Unrestricted||Restricted|Total|Total|
|||funds|funds|funds|funds|
|||£|£|£|£|
||BACD recharges: salaries|16,767|-|16,767|16,769|
||BACD recharges: rent/service charges|664|-|664|3,160|
||BACD recharges: co-working agreement|2,419|-|2,419|-|
||CPSIG recharges|43|-|43|43|
||Donald Court Fund interest|-|1|1|1|
|||19,893|1|19,894|19,973|
In 2021, £1 Donald Court Fund interest was restricted – all other expenditure was unrestricted
-17-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2022**
|**11.**|**STAFF COSTS**|||||
|---|---|---|---|---|---|
||_2021 – ALL UNRESTRICTED FUNDS_|2022|2022|2022|2021|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
|||£|£|£|£|
||Wages and salaries|54,817|-|54,817|56,875|
||Social security costs|5,188|-|5,188|5,422|
||Pension costs (see note 12)|5,482|-|5,482|5,688|
|||65,487|-|65,487|67,985|
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|2022
0.7
0.8
1.5|2021
0.7
0.8
1.5|
|---|---|---|
## **12. 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|2022
£
3,320
2,162
5,482|2021
£
3,320
2,368
5,688|
|---|---|---|
## **13. TRUSTEES' REMUNERATION, BENEFITS AND EXPENSES**
There were no trustees' remuneration or other benefits for the year ended 31 May 2022 nor for the year ended 31 May 2021.
No trustees received any expenses for reimbursed travel costs during the year ended 31 May 2022 nor for the year ended 31 May 2021.
## **14. GRANTS PAID (WITHIN CHARITABLE EXPENDITURE)**
Grants totalling £500 (2021 - £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.
## **15. 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.
-18-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2022**
|**16.**
**ACCOUNTANCY FEES**
Accounts compilation (within accountancy fees)
Independent examination work (within accountancy fees)
**17.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
_2022 & 2021 - ALL UNRESTRICTED FUNDS_
Trade debtors
Prepayments
**18.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
_2022 & 2021 - ALL UNRESTRICTED FUNDS_
Creditors and accruals
Grants payable (see note 14)
Deferred income (see note 19)
**19.**
**DEFERRED INCOME**
_2022 & 2021 - ALL UNRESTRICTED FUNDS_
Brought forward
Released in year:
-
Regional meetings income
-
Membership subscription fees
-
BACD recharges
-
CPSIG recharges
Provided for in year:
-
Regional meetings income
-
Membership subscription fees
-
ASM income
-
BACD recharges
-
CPSIG recharges
Carried forward|2022
£
4,050
1,350
5,400
2022
£
6,086
6,789
12,875
2022
£
28,755
-
1,205
29,960
2022
£
549
105
91
310
43
(549)
-
-
1,162
-
43
1,205
1,205|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|
|---|---|---|
-19-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2022**
## **20. MOVEMENT IN FUNDS**
|||Net||
|---|---|---|---|
|||movement in||
||At 1 June|funds|At 31 May|
||2021||2022|
||£|£|£|
|**Unrestricted funds**||||
|General Fund|114,793|(1,144)|
113,649|
|**Restricted funds**||||
|Donald Court Memorial Fund|7,578|-|7,578|
|**TOTAL FUNDS**|122,371|(1,144)|
121,227|
|Net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement in|
||resources|expended|funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|140,324|(141,468)|
(1,144)|
|**Restricted funds**|1|(1)|
-|
|Donald Court Memorial Fund||||
|**TOTAL FUNDS MOVEMENT**|140,325|(141,469)|
(1,144)|
|**COMPARATIVES FOR 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)|
-20-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2022**
## **20. 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|
||2020|funds|2022|
||£|£|£|
|**Unrestricted funds**||||
|General fund|148,065|(34,416)|113,649|
|**Restricted funds**||||
|Donald Court Memorial Fund|7,578|-|7,578|
|**TOTAL FUNDS**|155,643|(34,416)|121,227|
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|258,501|(292,917)|(34,416)|
|**Restricted funds**||||
|Donald Court Memorial Fund|2|(2)|-|
|**TOTAL FUNDS**|258,503|(292,919)|(34,416)|
## **21. 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.
## **22. 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
## **23. RELATED PARTY DISCLOSURES**
Other than those detailed in note 13, there were no other related party transactions for the year ended 31 May 2022 nor for the year ended 31 May 2021.
-21-
**BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2022**
|**INCOME:**
**From donations and legacies**
Gift aid (on membership 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: co-working agreement
CPSIG recharges
**Total income**
**EXPENDITURE:**
**On charitable activities**
Staff costs
Journal costs
ASM costs
Newsletter costs
Regional meeting costs
SACCH grant
Website and publicity costs
General office costs
Rent
Co-working agreement
Insurance
Bank and card charges
Sundries
_Carried forward_|2022
£
8,458
90,346
11,825
6,939
1,790
110,900
745
277
1,022
52
16,767
664
2,419
43
19,893
**140,325**
65,487
12,519
536
13,881
783
500
2,177
3,445
1,071
11,981
1,689
1,723
370
_________
_116,162_|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_|
|---|---|---|
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 2022**
|**Charitable activities expenditure continued**
_Brought forward_
Accountancy
Legal and professional fees
**Other expenditure**
BACD recharge costs: salaries
BACD recharge costs: rent and service charges
BACD recharge costs: co-working agreement
CPSIG recharges
Donald Court Fund interest
**Total expenditure**
**NET (EXPENDITURE) FOR THE YEAR**|2022
£
_116,162_
5,400
13
121,575
16,767
664
2,419
43
1
19,894
**141,469**
**(1,144)**|2021
£
_126,544_
4,920
13
131,477
16,769
3,160
-
43
1
19,973
**151,450**
**(33,272)**|
|---|---|---|
This page does not form part of the statutory financial statements
-23-