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← British Association For Community Child Health

2025-05-31-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 2025

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Page
Reference and Administrative Details 1
Independent Examiners Report 2
Report ofThe Trustees 3-9
(Incorporating the Directors Report)
Statement of Financial Activities 10
Balance Sheet 11-12
Notes to the Financial Statements 13 —23
DetailedStatementofFinancialActivities 24-25

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MAY 2025

REGISTERED CHARITY NUMBER 1129758
REGISTEREDCOMPANY NUMBER _ 06738129 (England and Wales)
OTHER NAMES BACCH
REGISTERED OFFICE 5-11 Theobalds Road
London
WC1X 8SH
DIRECTORS &TRUSTEES Prof.
D E Simkiss		 (Chair)
DrACB
Setti
DrC E Mount
- Resigned 10/10/24
DrE
J Estlin
-Appointed 03/03/25 &
Resigned 30/6/25
COMPANYSECRETARY Isabelle Robinson = - Resigned 17/04/25
Lucy Doig -Appointed 17/04/25
CHARITY EXECUTIVE OFFICER Isabelle Robinson _- Resigned 31/10/24
Lucy Doig -Appointed 14/4/25
MANAGEMENT COMMITTEE 1 Executive Committee:
-
Charity Trustees
-
Charity Executive Officer
-
Various Elected		 Officers and Affiliate Group
Representatives
MANAGEMENTCOMMITTEE 2 The Council:
-
Executive Committee
-
Regional Coordinators and Various Connected
Organisation Representatives
ACCOUNTANTS Xeinadin South Wales and West Limited
Court House
Court Road
Bridgend
CF31 1BE
BANKERS Royal Bank ofScotland ple
28 Cavendish Square
London
W1G 0DB
SOLICITORS Paris Smith LLP
1 London Road
Southampton
$0152AE

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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 2025

| report to the charity trustees on my examination of the accounts of the company for the year ended 31 May 2025 which are set out on pages 3 to 22.

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, | 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 | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

The company’s gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).

| have completed my examination. | 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).

| 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

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JE Payne ACA ICAEW Xeinadin South Wales & West Limited Court House, Court Road Bridgend, CF31 1BE

Date: 30 September 2025

aD

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2025

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 2025.

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 meets four times per year and 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. (NB: as of June 2025, the Assistant Administrator role has been replaced by a Finance & Membership Administrator following the retirement of the previous post-holder.)

Trustees and officers with a portfolio are elected via open recruitment from among the membership.

There are 16 regional coordinators, to represent the views of members throughout the country. (Previously there were 18 coordinators, one for each of the old NHS Regions; however, a new regional structure based on that of BACCH’s affiliate organisation BACD was approved at the June 2024 Council meeting. A list of the new regions can be found on the BACCH website.) Coordinators serve for a period of four years, which an election by members in the region held if more than one application for the post is received. 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

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2025 CONTINUED

External organisations

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 had one full-time and one part-time salaried employees at the end of May 2025 (Isabelle Robinson, who worked part-time, resigned as Executive Officer on 31 October 2024 and Lucy Doig was appointed full-time to the role on 14 April 2025). The charity 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.

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.

ahs

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2025 CONTINUED

The charity organises its work according to the following strategic objectives:

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.

Summary of activities, achievements and performance

Key activities and achievements throughout the year include:

Communications

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2025 CONTINUED

CPD

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 2025 CONTINUED

Research

Professor Michelle Heys continued in her role as Chair of the BACCH Strategic Research Group (SRG).

The SRG aims to:

As noted in last year’s report, the SRG received a generous anonymous donation in the financial year 202324 which was ringfenced for a James Lind Alliance process identifying research priorities for children in care. This donation (and associated gift aid) was paid out during the current year (to the James Lind Alliance Priority Setting Partnership for Looked After Children) which is why the SRG costs are so high in this year’s accounts.

Membership

On 31 May 2025 there were 1,107 members (up from 1,019 in May 2024).

Breakdown of membership: Affiliate 11 Ordinary* 707 Retired 48 Overseas 6 Trainee 226 Student 109

*includes those who joined via the reduced fees introduction rate for SAS doctors

There were 168 new joiners and 67 cancelled memberships in 2024-5. Most cancellations were due to retirement. Members are eligible to subscribe at a reduced rate to the journal Child: Care, Health and Development (published by Wiley) with 509 members taking 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:

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2025 CONTINUED

Financial review continued

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 to guard against risks to the Association. The Association notes the Charity Commission's guidance on reserves and will be reviewing its reserves policy during the 2025-26 financial year.

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.

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MAY 2025 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 30 September 2025 and signed on its behalf by

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oF 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 2025

2025 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds*
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 11,759 - 11,759 52,447
Charitable activities:
-
Promotion and protection ofchild and
family health 4 212,774 - 212,774 160,979
Othertrading activities 5 782 - 782 886
Investments 6 3,782 118 3,900 3,328
Other income 7 39,552 - 39,552 36,412
Total incoming resources 268,649 118 268,767 254,052
EXPENDITURE ON:
Charitable activities:
-
Promotion and protection of child and
family health 8 186,864 40,425 227,289 162,547
Otherexpenditure 10 39,552 118 39,670 36,518
Total resources expended 226,416 40,543 266,959 199,065
NETINCOME /(DEFICIT) FORTHEYEAR 42,233 (40,425) 1,808 54,987
RECONCILIATION OF FUNDS
Total funds broughtforward 150,802 48,003 198,805 143,818
TOTALFUNDSCARRIEDFORWARD 193,035 7,578 200,613 198,805

*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 2025

2025 2024
General
Unrestricted Restricted Total Total
Fund Fund Funds Funds*
Notes £ £ £ £
CURRENT ASSETS
Debtors 17 30,041 - 30,041 26,215
Cash at bank 217,192 7,578 224,770 215,551
247,233 7,578 254,811 241,766
CREDITORS
Amounts falling due within one year 18 (54,198) - (54,198) (42,961)
NETASSETS 193,035 7,578 200,613 198,805
FUNDS 20
Unrestricted funds:
General fund 193,035 150,802
Restricted funds:
Donald Court Memorial Fund 7,578 7,578
Strategic Research Group Fund - 40.425
Total restricted funds 7,578 48,003
TOTALFUNDS 200,613 198,805

*COMPARATIVE NOTE:

£167,548 of £215,551 Cash at bank related to unrestricted funds while £48,003 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

274s

BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH (COMPANY NUMBER 06738129)

BALANCE SHEET AT 31 MAY 2025 - CONTINUED

TRUSTEES STATEMENT

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 30 September 2025 and were signed on its behalf by:

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Professor D Simkiss
Trustee / Director/ Chair
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aca The not e s form part of these financi a l stat e aments

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

  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 2025

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

i

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

2. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

2024
General
Unrestricted Restricted Total
Fund Funds Funds
£ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
11,022 41,425 52,447
Charitable activities:
-
Promotion and protection of child and
family health 160,979 - 160,979
Other trading activities 886 - 886
Investments 3,222 106 3,328
Other income 36,412 - 36,412
Total incoming resources 212,521 41,531 254,052
EXPENDITURE ON:
Charitable activities:
-
Promotion and protection of child and
family health 161,547 1,000 162,547
Otherexpenditure 36,412 106 36,518
Total resources expended 197,959 1,106 199,065
NET INCOME FORTHE YEAR 14,562 40,425 54,987
RECONCILIATION OF FUNDS
Total funds broughtforward 136,240 7,578 143,818
TOTALFUNDSCARRIEDFORWARD 150,802 48,003 198,805

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

3. INCOME FROM DONATIONS AND LEGACIES INCOME FROM DONATIONS AND LEGACIES
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
7a £ £ £
Donations - - - 34,035
Gift aid 11,759 - 11,759 18.412
11,759 - 11,759 52,447
In 2024, £33,612 of donations income and £7,813 of gift aid income (totalling £41,425) was restricted
— all other income (totalling £11,022) was unrestricted (£423 donations income and £10,599 gift aid).
4. INCOME FROM CHARITABLE ACTIVITIES
2024 — ALL UNRESTRICTED FUNDS 2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Membership subscriptions 104,004 - 104,004 95,968
ASM income 89,688 - 89,688 52,040
Income from regional meetings 19,082 - 19,082 10,142
Trainee day income - - - 2,829
212,774 - 212,774 160,979
5. INCOME FROM OTHER TRADING ACTIVITIES
2024 — ALL UNRESTRICTED FUNDS 2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Newsletter advertising income 670 - 670 675
Provision ofadmin services (BAPA) 112 - 112 211
782 - 782 886
6. INCOME FROM INVESTMENTS
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ 2 £
Standard bank account interest 2,644 118 2,762 2,078
Fixed rate deposit account interest 1,138 - 1,138 1,250
3,782 118 3,900 3,328
In 2024, £106 ofstandard bank account interestwas restricted — all other income (totalling £3,222)
was unrestricted (£1,972 standard bank interestand £1,250 fixed rate deposit account interest).
7a OTHER INCOME
2024 —ALL UNRESTRICTEDFUNDS 2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
BACD recharges: salaries 36,384 - 36,384 33,244
BACD recharges: co-working agreement 3,125 - 3,125 3,125
CPSIG recharges 43 - 43 43
39,552 - 39,552 36,412

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

  1. EXPENDITURE ON CHARITABLE ACTIVITIES ALL UNRESTRICTED FUNDS OTHER THAN WHERE INDICATED*
2025 2024
Direct Support Total Total
costs costs costs costs
£ £ £ £
Staff costs (see note 11) 36,248 20,276 56,524 72,626
Journal costs 9,000 - 9,000 9,000
ASM costs 54,137 - 54,137 28,926
Newsletter costs 17,153 - 17,153 15,277
Regional meetings costs 11,102 - 11,102 4,853
Trainee day costs - - 100
SACCH grant (see note 14) 500 - 500 500
Travel and accommodation 742 - 742 563
Strategic research group costs* 45,994 - 45,994 1,000
Website and publicity costs 2,384 - 2,384 2,526
Council meeting expenses - 279 279 79
Executive committee meeting expenses - 279 279 79
Co-working agreement 10,059 5,416 15,475 15,475
Insurance 1,560 288 1,848 1,834
Bank and card charges 4,250 28 4,278 3,096
Accountancy fees (see note 16) - 7,560 7,560 6,600
Legal and professional fees - 34 34 13
193,129 34,160 227,289 162,547
Note9

*Current year strategic research group costs of £40,425 relate to restricted expenditure (previous year £1,000) — see restricted funds details for more information (Note 20).

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

COMPARATIVES FOR EXPENDITURE ON CHARITABLE ACTIVITIES ALL UNRESTRICTED FUNDS OTHER THAN WHERE INDICATED

2024
Direct Support Total
costs costs costs
£ £ FE
Staff costs (see note 11) 49,580 23,046 72,626
Journal costs 9,000 - 9,000
ASM costs 28,926 - 28,926
Newsletter costs 15,277 - 15,277
Regional meetings costs 4,853 - 4,853
Trainee day costs 100 - 100
SACCH grant (see note 14) 500 - 500
Travel and accommodation 563 - 563
Strategic research group costs 1,000 - 1,000 Restricted
Website and publicity costs 2,526 - 2,526
Council meeting expenses - 79 79
Executive committee meeting expenses - 79 79
Co-working agreement 10,059 5,416 15,475
Insurance 1,551 283 1,834
Bank and card charges 3,066 30 3,096
Accountancy fees (see note 16) - 6,600 6,600
Legal and professional fees - 13 13
127,001 35,546 162,547
Note9

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

9. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS 2025 & 2024 - ALL UNRESTRICTED FUNDS

2025 & 2024 - ALLALL UNRESTRICTED FUNDS 2025 2024
General
support		 Governance
function		 Total
costs		 Total
Costs
£ E £ £
Staff costs 20,276 - 20,276 23,046
Council meeting expenses - 279 279 79
Executive committee meeting expenses - 279 279 79
Co-working agreement 5,416 - 5,416 5,416
Insurance 288 - 288 283
Bank and card charges 28 - 28 30
Accountancy fees (see note 16) - 7,560 7,560 6,600
Legal and professional fees - 34 34 13
26,008 8,152 34,160 35,546

COMPARATIVES FOR ANALYSIS OF SUPPORT AND GOVERNANCE COSTS

2024
General Governance Total
support function costs
pa r Fe
Staff costs 23,046 - 23,046
Council meeting expenses - 79 79
Executive committee meeting expenses - 19 79
Co-working agreement 5,416 - 5,416
Insurance 283 - 283
Bank and card charges 30 - 30
Accountancy fees (see note 16) - 6,600 6,600
Legal and professional fees - 13 13
28,775 6,771 35,546
OTHER EXPENDITURE (PAYMENTS TO RCPCH)
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ i £ £
BACD recharges: salaries 36,384 - 36,384 33,244
BACD recharges: co-working agreement 3,125 - 3,125 3,125
CPSIG recharges 43 - 43 43
Donald Court Fund interest - 118 118 106
39,552 118 39,670 36,518

10. OTHER EXPENDITURE (PAYMENTS TO RCPCH)

In 2024, £106 Donald Court Fund interest was restricted — all other expenditure (totalling £36,412) was unrestricted.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

  1. STAFF COSTS
STAFF COSTS
2024 — ALL UNRESTRICTED FUNDS 2025 2025 2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ 3
Wages and salaries 47,614 - 47,614 60,744
Social security costs 4,862 - 4,862 5,808
Pension costs (see note 12) 4,048 - 4,048 6,074
56,524 - 56,524 72,626

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:

basis of full time equivalents, was as follows:
2025 2024
Executive officer 0.3 0.6
Administrative assistant 0.6 0.6
0.9 1.2
  1. 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:

the charitable company and was as follows:
2025 2024
£ £
Executive officer 1,561 3,679
Administrative assistant 2,487 2,395
4,048 6,074
  1. TRANSACTIONS WITH TRUSTEES

The trustees claimed no expenses and did not receive any remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.

During the year, the charity received no donations from trustees (2024 - £31,250).

  1. GRANTS PAID (WITHIN CHARITABLE EXPENDITURE)

Grants totalling £500 (2024 - £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.

  1. 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 2025

16. ACCOUNTANCY FEES
2025 & 2024 -ALL UNRESTRICTED FUNDS
2025 2024
£ £
Accounts compilation (within accountancy fees) 5,700 4,950
Independent examination work (within accountancy fees) 1,860 1,650
7,560 6,600
17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 & 2024 -ALL UNRESTRICTED FUNDS
2025 2024
£ £
Trade debtors 16,957 9,905
Prepayments 13,084 16,310
30,041 26,215
18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 & 2024 -ALL UNRESTRICTED FUNDS
2025 2024
£ £
Creditors and accruals 48,980 37,659
Grants payable 500 500
Deferred income (see note 19) 4,718 4,802
54,198 42,961
19. DEFERRED INCOME
2025 & 2024 -ALL UNRESTRICTED FUNDS
2025 2024
£ £
Brought forward 4,802 5,070
Released in year:
-
ASM Income		 4,759 5,027
-
CPSIG recharges		 43 43
(4,802) (5,070)
Provided for in year:
-
ASMincome		 2,601 4,759
-
CPSIG recharges		 43 43
-
Newsletter advertising income		 1,280 -
-
Regional meetings income		 600 -
-
Trainee day income		 194 -
4,718 4,802
Carriedforward 4,718 4,802

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

20. MOVEMENT IN FUNDS
Net
movement in
At1June funds At 31 May
2024 2025
£ £ ba
Unrestricted funds
General Fund 150,802 42,233 193,035
Restricted funds
Donald Court Memorial Fund 7,578 - 7,578
Strategic Research Group Fund 40,425 (40,425) :
Total restricted funds 48,003 (40,425) 7,578
TOTAL FUNDS 198,805 1,808 200,613
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 268,649 (226,416) 42,233
Restricted funds
Donald Court Memorial Fund 118 (118) -
Strategic Research Group Fund - (40,425) (40,425)
Total restricted funds 118 (40,543) (40,425)
TOTAL FUNDS MOVEMENT 268,767 (266,959) 1,808
COMPARATIVES FOR MOVEMENT IN FUNDS
Net
movement in
At1June funds At 31 May
2023 2024
£. £ £
Unrestricted funds
General Fund 136,240 14,562 150,802
Restricted funds
Donald Court Memorial Fund 7,578 - 7,578
Strategic Research Group Fund - 40,425 40,425
Total restricted funds 7,578 40,425 48,003
TOTALFUNDS 143,818 54,987 198,805

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

20. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 212,521 (197,959) 14,562
Restricted funds
Donald Court Memorial Fund 106 (106) -
Strategic Research Group Fund 41,425 (1,000) 40,425
Total restricted funds 41,531 (1,106) 40,425
TOTAL FUNDS MOVEMENT 254,052 (199,065) 54,987
A current year 12 months and prioryear 12 months combined position is as follows:
Net
At1 June movement At 31 May
2023 in funds 2025
£ £ a
Unrestricted funds
General fund 136,240 56,795 193,035
Restricted funds
Donald Court Memorial Fund 7,578 - 7,578
Strategic Research Group Fund - : :
Total restricted funds 7,578 - 7,578
TOTALFUNDS 143,818 56,795 200,613

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

above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ &
Unrestricted funds
General fund 481,170 (424,375) 56,795
Restricted funds
Donald Court Memorial Fund 251 (251) -
Strategic Research Group Fund 41,425 (41,125) -
Total restricted funds 41,676 (41,676) -
TOTALFUNDS 522,846 (466,051) 56,795

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

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 (DCMF) 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.

Restricted Strategic Research Group (SRG) Fund

The purpose of the restricted Strategic Research Group Fund is to provide funds to support the work of the Strategic Research Group, with some funds specifically allocated to support a James Lind Alliance process identifying research priorities for children in care and the rest to be used to support the general work of the SRG. Income was received in the previous year by way of donations and associated gift aid with some funds expensed via strategic research group costs and the unexpensed balance carried forward to this year where the fund was fully expensed during the current year, mainly via a donation of £39,630 to the University College London Institute of Child Health towards the running costs of the James Lind Alliance Priority Setting Partnership for Looked After Children along with other allocated costs totalling £795 (all as part of strategic research group costs).

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 2025 nor for the year ended 31 May 2024.

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025

2025 2024
£ £
INCOME:
From donations and legacies
Donations - 34,035
Gift aid 11,759 18,412
11,759 52,447
From charitable activities
Membership subscriptions 104,004 95,968
ASM income 89,688 52,040
Income from regional meetings 19,082 10,142
Trainee day income - 2,829
212,774 160,979
From othertrading activities
Newsletter advertising income 670 675
Provision of admin services (BAPA) 112 211
782 886
Investment income
Bank interest received 3,900 3,328
Other income
BACD recharges: salaries 36,384 33,244
BACD recharges: co-working agreement 3,125 3,125
CPSIG recharges 43 43
39,552 36,412
Total income 268,767 254,052
EXPENDITURE:
On charitable activities
Staff costs 56,524 72,626
Journal costs 9,000 9,000
ASM costs 54,137 28,926
Newsletter costs 17,153 15,277
Regional meeting costs 11,102 4,853
Trainee day costs - 100
SACCH grant 500 500
Travel and accommodation 742 563
Strategic research group costs 45,994 1,000
Website and publicity costs 2,384 2,526
Council meeting expenses 279 79
Executive committee meeting expenses 279 79
Co-working agreement 15,475 15,475
Insurance 1,848 1,834
Carriedforward 215,417 152,838

This page does not form part of the statutory financial statements

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BRITISH ASSOCIATION FOR COMMUNITY CHILD HEALTH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES - CONTINUED FOR THE YEAR ENDED 31 MAY 2025

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Charitable|activities|expenditure|continued| |Brought|forward|215,417|152,838| |Bank|and|card|charges|4,278|3,096| |Accountancy|7,560|6,600| |Legal|and|professional|fees|34|13| |227,289|162,547| |Other expenditure| |BACD|recharge|costs:|salaries|36,384|33,244| |BACD|recharge|costs:|co-working|agreement|3,125|3,125| |CPSIG|recharges|43|43| |Donald|Court|Fund|interest|118|106| |39,670|36,518| |Total|expenditure|266,959|199,065| |NET|INCOME|FOR THE YEAR|1,808|54,987|

----- End of picture text -----

This page does not form part of the statutory financial statements

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