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2023-05-31-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 2023

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

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 2023

REGISTERED CHARITY NUMBER 1129758
REGISTERED COMPANY NUMBER 06738129 (England and Wales)
OTHER NAMES BACCH
REGISTERED OFFICE 5-11 Theobalds Road
London
WC1X 8SH
DIRECTORS & TRUSTEES Prof. D E Simkiss (Chair)
Dr C E Mount
Dr A C B Setti
Dr D Vickers - End of term 4 October 2022
Dr A R Raykundalia - End of term 4 October 2022
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 Limited
Court House
Court Road
Bridgend
CF31 1BE
BANKERS Royal Bank of Scotland plc
28 Cavendish Square
London
W1G 0DB
SOLICITORS Paris Smith LLP
1 London Road
Southampton
SO15 2AE

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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 2023

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 May 2023 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: 11 September 2023

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2023

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 2023.

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. Coordinators are elected for a period of four years by members in the relating region. There is a job description for roles on 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 2023 CONTINUED

External organisations

* from June 2023 but noted here for completeness

The registered office is 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 2023. 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.

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 2023 CONTINUED

Summary of activities, achievements and performance

Key activities and achievements throughout the year include:

Communications

CPD

- A social neuroscience perspective on attachment

Training

Policy/Input to consultations

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2023 CONTINUED

Policy/Input to consultations continued

Research

The BACCH Research Strategy Working Group was set up in autumn 2021, chaired by Professor Mitch Blair. The recommendations of its report were endorsed by BACCH Council in June 2022. One recommendation of the group was to set up a permanent BACCH research support group and Professor Michelle Heys took on the role of Chair of this new group in spring 2023. Further updates from the group and its work will be included in next year’s Trustees’ report.

Membership

New members continued to join at an average of 10 a month but due to resignations the overall net increase in members over the year was 70. On 31 May 2023 there were 948 members (up from 878 in May 2022). Six resignations were confirmed to be due to retirement and 11 due to cancellation after one year’s free membership for SAS doctors (previous scheme; replaced by discounted membership offer from January 2022).

Ordinary*: 657 Trainee 168 Retired 47 Affiliate 11 Overseas 4 Student 61

Members are eligible to subscribe at a reduced rate to the journal Child: Care, Health and Development (published by Wiley) with 488 members taking advantage of this offer. From June 2022 the option to have a print copy of the Journal was ended and changed for all current and new members to online access only.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2023 CONTINUED

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:

Treasurer’s comments on this year’s accounts are as follows:

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 few 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.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2023 CONTINUED

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.

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 11 September 2023 and signed on its behalf by

Professor 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 2023

General
Unrestricted
Fund
DCMF -
Restricted
Fund

Notes
£
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3 9,402 -
Charitable activities:
-
Promotion and protection of child and
family health
4
152,713
-
Other trading activities
5
2,096
-
Investments
6
1,184
27
Other income
7
24,324
-
Total incoming resources
189,719
27
EXPENDITURE ON:
Charitable activities:
-
Promotion and protection of child and
family health
8
142,804
-
Other expenditure
10
24,324
27
Total resources expended
167,128
27
NET INCOME / (EXPENDITURE)
FOR THE YEAR
22,591
-
RECONCILIATION OF FUNDS
Total funds brought forward
113,649
7,578
TOTAL FUNDS CARRIED FORWARD
136,240
7,578		 2023
Total
Funds


£
9,402
152,713
2,096
1,211
24,324
189,746
142,804
24,351

167,155
22,591
121,227
143,818		 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

*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 2023

General
Unrestricted
Fund
DCMF -
Restricted
Fund

Notes
£
£
CURRENT ASSETS
Debtors
17
20,757
-
Cash at bank
151,724
7,578
172,481
7,578
CREDITORS
Amounts falling due within one year
18
(36,241)
-
NET ASSETS
136,240
7,578
FUNDS
20
Unrestricted funds:
General fund
Restricted funds:
Donald Court Memorial Fund
TOTAL FUNDS		 2023
Total
Funds
£
20,757
159,302
180,059
(36,241)
143,818
136,240
7,578
143,818		 2022
Total
Funds*
£
12,875
138,312
151,187
(29,960)
121,227
113,649
7,578
121,227

*COMPARATIVE NOTE:

£130,734 of £138,312 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 2023 - 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 11 September 2023 and were signed on its behalf by:

Professor 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 2023

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.

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 2023

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 2023

2. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

General
Unrestricted
Fund

£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities:
8,458
-
Promotion and protection of child and
family health
110,900
Other trading activities
1,022
Investments
51
Other income
19,893
Total incoming resources
140,324
EXPENDITURE ON:
Charitable activities:
-
Promotion and protection of child and
family health
121,575
Other expenditure
19,893
Total resources expended
141,468
NET (EXPENDITURE) FOR THE YEAR
(1,144)
RECONCILIATION OF FUNDS
Total funds brought forward
114,793
TOTAL FUNDS CARRIED FORWARD
113,649		 DCMF -
Restricted
Fund


£
-
-
-
1
-
1
-
1
1
-
7,578
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

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2023

3. INCOME FROM DONATIONS AND LEGACIES
2022 – ALL UNRESTRICTED FUNDS 2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Gift aid (on membership income) 9,402 - 9,402 8,458
**4. ** INCOME FROM CHARITABLE ACTIVITIES
2022 – ALL UNRESTRICTED FUNDS 2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Membership subscriptions 91,950 - 91,950 90,346
ASM income 51,283 - 51,283 11,825
Income from regional meetings 9,480 - 9,480 6,939
Trainee day income - - - 1,790
152,713 -
152,713		 110,900
**5. ** INCOME FROM OTHER TRADING ACTIVITIES
2022 – ALL UNRESTRICTED FUNDS 2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Newsletter advertising income 1,765 - 1,765 745
Provision of admin services (BAPA) 331 - 331 277
2,096 -
2,096		 1,022
6. INCOME FROM INVESTMENTS
2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Standard bank account interest 642 27 669 21
Fixed rate deposit account interest 542 - 542 31
1,184 27 1,211 52
In 2022, £1 of £52 standard bank account interest was restricted – all other income was unrestricted.
7. OTHER INCOME
2022 – ALL UNRESTRICTED FUNDS 2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
BACD recharges: salaries 21,156 - 21,156 16,767
BACD recharges: rent/service charges - - - 664
BACD recharges: co-working agreement 3,125 - 3,125 2,419
CPSIG recharges 43 - 43 43
24,324 - 24,324 19,893

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2023

8. EXPENDITURE ON CHARITABLE ACTIVITIES 2023 & 2022 ALL UNRESTRICTED FUNDS

2023 2022
Direct Support Total Total
costs costs costs costs
£ £ £ £
Staff costs (see note 11) 48,164 22,682 70,846 65,487
Journal costs 9,740 - 9,740 12,519
ASM costs 12,298 - 12,298 536
Newsletter costs 15,055 - 15,055 13,881
Regional meetings costs 3,572 - 3,572 783
SACCH grant (see note 14) 500 - 500 500
Travel and accommodation 536 - 536 -
Research group admin support 500 - 500 -
Website and publicity costs 2,323 - 2,323 2,177
General office costs - - - 3,445
Rent - - - 1,071
Co-working agreement 10,059 5,416 15,475 11,981
Insurance 1,514 264 1,778 1,689
Bank and card charges 3,027 41 3,068 1,723
Sundries and subscriptions - - - 370
Accountancy fees(see note 16) - 6,000 6,000 5,400
Legal and professional fees - 1,113 1,113 13
107,288 35,516 142,804 121,575
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)
Travel and accommodation
Research group admin support
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
Direct
Support
Total
costs
costs
costs
£
£
£
44,721
20,766
65,487
12,519
-
12,519
536
-
536
13,881
-
13,881
783
-
783
500
-
500
-
-
-
-
-
-
2,177
-
2,177
2,239
1,206
3,445
696
375
1,071
7,788
4,193
11,981
1,456
233
1,689
1,689
34
1,723
-
370
370
-
5,400
5,400
-
13
13

88,985
32,590
121,575
Note 9

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2023

9. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS ANALYSIS OF SUPPORT AND GOVERNANCE COSTS
2023 & 2022 - ALL UNRESTRICTED FUNDS 2023 2022
General Governance Total Total
support function costs Costs
£ £ £ £
Staff costs 22,682 - 22,682 20,766
General office costs - - - 1,206
Rent - - - 375
Co-working agreement 5,416 - 5,416 4,193
Insurance 264 - 264 233
Bank and card charges 41 - 41 34
Sundries and subscriptions - - - 370
Accountancy fees (see note 16) - 6,000 6,000 5,400
Legal and professional fees - 1,113 1,113 13
28,403 7,113 35,516 32,590
COMPARATIVES FOR ANALYSIS OF SUPPORT AND GOVERNANCE COSTS
2022
General Governance Total
support function costs
£ £ £
Staff costs 20,766 - 20,766
General office costs 1,206 - 1,206
Rent 375 - 375
Co-working agreement 4,193 - 4,193
Insurance 233 - 233
Bank and card charges 34 - 34
Sundries and subscriptions 370 - 370
Accountancy fees (see note 16) - 5,400 5,400
Legal and professional fees - 13 13
27,177 5,413 32,590
10. OTHER EXPENDITURE (PAYMENTS TO RCPCH)
2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
BACD recharges: salaries 21,156 - 21,156 16,767
BACD recharges: rent/service charges - - - 664
BACD recharges: co-working agreement 3,125 - 3,125 2,419
CPSIG recharges 43 - 43 43
Donald Court Fund interest - 27 27 1
24,324 27 24,351 19,894

In 2022, £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 2023

11. STAFF COSTS
2022 – ALL UNRESTRICTED FUNDS 2023 2023 2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Wages and salaries 59,346 - 59,346 54,817
Social security costs 5,916 - 5,916 5,188
Pension costs (see note 12) 5,584 - 5,584 5,482
70,846 - 70,846 65,487

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		 2023
0.7
0.8
1.5		 2022
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		 2023
£
3,382
2,202
5,584		 2022
£
3,320
2,162
5,482

13. TRUSTEES' REMUNERATION, BENEFITS AND EXPENSES

There were no trustees' remuneration or other benefits for the year ended 31 May 2023 nor for the year ended 31 May 2022.

No trustees received any expenses for reimbursed travel costs during the year ended 31 May 2023 nor for the year ended 31 May 2022.

14. GRANTS PAID (WITHIN CHARITABLE EXPENDITURE)

Grants totalling £500 (2022 - £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.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2023

16.
ACCOUNTANCY FEES
2023 & 2022 - ALL UNRESTRICTED FUNDS
Accounts compilation (within accountancy fees)
Independent examination work (within accountancy fees)
17.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 & 2022 - ALL UNRESTRICTED FUNDS
Trade debtors
Prepayments
18.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 & 2022 - ALL UNRESTRICTED FUNDS
Creditors and accruals
Grants payable
Deferred income (see note 19)
19.
DEFERRED INCOME
2023 & 2022 - ALL UNRESTRICTED FUNDS
Brought forward
Released in year:
-
Regional meetings income
-
Membership subscription fees
-
BACD recharges
-
ASM Income
-
CPSIG recharges
Provided for in year:
-
ASM income
-
CPSIG recharges
Carried forward		 2023
£
4,500
1,500
6,000
2023
£
8,770
11,987
20,757
2023
£
31,171
-
5,070
36,241
2023
£
1,205
-
-
-
1,162
43
(1,205)
5,027
43
5,070
5,070		 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

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2023

20. MOVEMENT IN FUNDS

Net
movement in
At 1 June funds At 31 May
2022 2023
£ £ £
Unrestricted funds
General Fund 113,649 22,591 136,240
Restricted funds
Donald Court Memorial Fund 7,578 - 7,578
TOTAL FUNDS 121,227 22,591 143,818
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 189,719 (167,128)
22,591
Restricted funds 27 (27)
-
Donald Court Memorial Fund
TOTAL FUNDS MOVEMENT 189,746 (167,155)
22,591
COMPARATIVES FOR 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)

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2023

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
2021 funds 2023
£ £ £
Unrestricted funds
General fund 114,793 21,447 136,240
Restricted funds
Donald Court Memorial Fund 7,578 - 7,578
TOTAL FUNDS 122,371 21,447 143,818
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 330,043 (308,596) 21,447
Restricted funds
Donald Court Memorial Fund 28 (28) -
TOTAL FUNDS 330,071 (308,624) 21,447

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 2023 nor for the year ended 31 May 2022.

24. COMMITMENTS

The charity had commitments at the balance sheet date of £9,000 (2022 – £Nil) .

-21-

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2023

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
Travel and accommodation
Research group admin support
Website and publicity costs
General office costs
Rent
Co-working agreement
Insurance
Bank and card charges
Sundries
Carried forward		 2023
£
9,402
91,950
51,283
9,480
-
152,713
1,765
331
2,096
1,211
21,156
-
3,125
43
24,324
189,746
70,846
9,740
12,298
15,055
3,572
500
536
500
2,323
-
-
15,475
1,778
3,068
-
___
135,691		 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

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 2023

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 INCOME / (EXPENDITURE) FOR THE YEAR		 2023
£
135,691
6,000
1,113
142,804
21,156
-
3,125
43
27
24,351
167,155
**22,591 **		 2022
£
116,162
5,400
13
121,575
16,767
664
2,419
43
1
19,894
141,469
(1,144)

This page does not form part of the statutory financial statements

-23-