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2020-12-31-accounts

Page
Trustees'
report		 1-10
Statement ofTrustees' responsibilities 10
Statement as to disclosure toour auditors
Independent
auditors'		 report 12-16
Consolidated
Statement		 of financial
activities		 17
Company Statement of financial activities 18
Consolidated
and Company		 Balance Sheets 19
Consolidated
Statement		 of Cash Flows 20
Notes to the accounts 21-35

Unraslncted nmlrlctud Total UnrestnmaO Restnmed Tolet
funds funds funds funds funds funds
2020 2020 2D20 2019 2019 2019
As nrstatad As Instated As rndatad
5'DDD 2'DDD 6'DDO 5'000 ETOO
Income from:
OOnatlOna
and		 legadeS 791.3 47.0 838.3 1,350.4 59.1 2,409.5
Charitable
activities		 299.9 43.9 343.8 313.9 40.7 334.6
Other trading actlv It le I 371 0.0 37.1 482 0.0 46.2
Investment
Income		 23.2 0.0 23.2 29.2 0.0 29.2.
Total income 1,151.5 HL9 2,24?4 1,7487 99.0 40M.S
OEMM)Num an:
Raising funds e.e 246.6 223.6 D.D 228.6
Charitable
acUvities		 $95.3 146A 1,041.7 610 1,063.2
Telel ram
u res		 aexpended 1,141.9 146.4 1,1S8.3 2,2208 67.0 1,291.8
Net income/(expenditure) 9.6 (55.5) (45.9) 516.9 52.8 S49.7
Nat gains/(lasses)
an investments		 12 (0.1) D,D (0.1) 66.5 D.D 66,5
Gram transfers between funds D.D 0.0 0.0 ILD D.D D.D
Net movement in fends 9.5 55.5 46.0) 583.4 32.8 616.2
Fund balances at 1/anuary 2020 1,670.4 32.8 1,703.2 1,0$7.0 0.0 1,067.D
Tmnsixrbetween
funds		 (79.5) 795 0.0 O.D D.O 0.0
Fund balances
20HI		 at31Dacember 1,600.4 56.$ LIEST.2 1570A 32.$ 1,703,2

unrx&lrkted Rmtrktad Turns Unrestricted emlrlctsd
funds funds funds funds
2020 ED19 2019 2019
Asrestated Asrestated Aslasleted
Notes E'000 8'000 6'000 E'000
Income finm:
Donations and legacies 797.6 47.0 S44.6 1,366.2 59.1 1,425.3
Charitable
sctiviNes		 299.9 43,9 343,8 313.9 40,7 354.6
Other trading scIMtles 30.9 0.0 30.9 25.9 0.0 25.9
Irwestment
income		 23.1 0.0 23.2 29.2. 0.0 29.2
Total inmme 1,151.6 9a9 2,2425 1,735.2 99A 1,8354I
Raising funds 246.6 0.0 246.6 228.6 0.0 228.6
Charitable
acdvltles		 890.7 146.4 1,037.1 ggat 67.0 1,047.1
Total resources mOsnded 1137.3 246.4 1EM.7 67.0 1275.7
Net income/(expenditure) 14.3 (55.5) (41.2) 526.5 32.8 Sx9.3
Net gainr/(losses)
on investments		 12 (0.1) 0.0 (0.1) DO 66.5
gmss transfer
between		 funds 0.0 0.0 D.D O.D 0.0 0.0
Net movement
Infunds		 14.2 (55.5) (41.3) 533.0 52.9 623.8
Fund balances at 1isnuary 1,664.1 32.8 k696.9 1,071.1 D.D 1,071.1
Trsrufar between funds (79.5) 79,5 0,0 D.o D.D D.D
Fund ba One
mst31December		 56.8 LASS.E 1,664.1 32.8 1,696.9

Group Chadty
2020 2019 2020 2019
Notes E'000 E'000 6'000 E'000
Fixed assets
Tangible assets 120.7 67.0 120.7 67.0
Investments 14 871.9 798.3 871.9 798.8
992.6 865.8 992.6 865.8
Current assets
Debtors 16 114.7 619.3 120.9 650.5
Cash at bank and in hand 748.3 396.5 732.7 356,0
863.0 1,015.$ $53.6 1,006.5
liabilities:
Creditors: amounts falRng due within one year 17 (198.4) (178,4) (190.6) (175,4)
Net current assets 664.6 837.4 663.0 831.1
Total assets less current liabilities 1,657,2 1,703.2 1,655.6 1,696,9
Income funds
Unrestricted funds 19 1,600.4 1,670.4 1,598.$ 1,664.1
Restricted funds 19 56.8 32.8 56.3 32.8
1,657.2 1,703.2 1,655.6 1,696.9

Group Charity
2020 2019 2020 2019
Notes E'000 6'000 E'000 E'000
Cash flows from operating activities
Cash generated
from operations		 25 474.4 27.8 493.1 6.9
investing activities
Purchase oftang(ble gled assets (72.6) (6&6) (72.6) (68.6)
Purchase of investments (732) (28.8) (73.2) (28.8)
Interest received 23.2 29.2 23.2 29.2
Gift aid donation from subsidiary 6.2 15.8
Net cash used in investing activities (122.6) (68.2) (116A) (52.4)
Net Cash used in Rnancing acbvities 0.0 0.0 0.0 0.0
Net increase/(decrease)
in cash and cash equivalents		 351.8 (40.4) 376.7 (45.5)
Cash and cash equivalents at beginning ofyear 396.5 436.9 356.0 401.5
Cash and cash equivalents at end ofyear 748.3 396.5 732.7 356.0

Group Charity
2020 2019 2020 2019
As restated As restated
f'000 f'000 f'000 E'000
Donations and giRs 698.7 649.1 705.0 664.9
Legacies receivable 139.6 760M 139.6 760.4
1,409.5 1,425.3
Analysis byfund
Restricted funds 4779 59.1 47.0 59.1
unrestricted funds 791.3 1,350.4 797,6 1,366,2
$3$.3 1,409.5 844.6 &425.3
4 Income Rom charitable activities
Grotlp Charity
2020 2019 2020 2019
As restated As restated
6'000 f'000 f'000 f'000
Appeals 0,0 3.5 0.0 3.5
Subscriptions 86,1 80.0 86.1 80.0
Lottery income 17,2 16,3 17.2 t6.3
Grants 240.5 254.8 240 5 254.8
343.8 354.6
Analysis byfund
Restricted funds 43.9 40.7 43,9 40.7
UnrestriRaed funds 299.9 313.9 299.9 313.9
343.8 354.6 343,$
5 Other trading activities
Group Charity
2020 2019 2020 2019
As restamd As restated
E'000 E'000 f'000 f'000
Merchandising and other trading income 30.9 25.9 30.9 25.9
Trading subsidiary income 6.2 22.3 0.0 0.0
37.1 48.2 30.9 25.9
6 investments
Group Charity
2020 2019 2020 2019
F:000 E'000 E'000 f'000
Income from listed investments 23.1 28,$ 23.1 2&8
Interest receivable 0.1 0.4 01 04
23.2 29.2 23.2 29.2

Group and Charity
2020 2019
5YNO 5'000
Staging fundrafsing events 20.1 33.8
Staffcosts 168.8 144.0
Suppart costs 48.5 42,6
Governance costs 9.2 5.2
Expenditure an raising funds
Analysis by fund
Restricted funds 0.0 0.0
Unrestricted funds 246.6 228.6
246.6 228.6

Group Provision ofinfo
8 support		 Digital
Innovations		 Raising
awareness		 Community
support		 Suppartlng
our
young people		 Total
2D20 202D 2D20 2020 2020 2020
E'EDD 6'090 E'000 f'OOD E'OOD E'060
Direct costs 34.6 73,4 35A DA 7A 151.1
Staff costs 222.8 38.7 228.2 78.2 83.6 651.5
Shore of support costs (seenote 9) 75.3 8.5 65.4 25.6 26.5 201.1
Share ofgovernance costs (see note 9) 14.2 1.6 12.4 4.8 5.0 38.0
122.2 341A 1M.O 122.3 1,041.7
Analysis by fund
Restricted funds Ll 122.2 23.1 0.0 0.0 146A
Unrestricted funds 345.8 00 318.3 108.9 122.3 895.3
346.9 122.2 341.4 108.9 122.3 1,041.7
Group Pravlshm ofinfo
IEsuppor		 Digital
innovations		 Raising
awarenem		 Community
support		 Suppartlng
our
young people		 Total
2019 2019 2019 2D19 2019 2019
8'000 6'000 f'000 EYNO f'000 f'000
Direct costs 123.0 15.4 31.8 13.8 271 2111
Staff costs 204.1 36.0 94,2 192,0 85,9 612,2
Share of support casts (see note 9) 67,1 0.0 46.5 59.1 2&7 201.4
Share of8 a vernant costs (see note 9) 12.9 0.0 8.9 11.3 5.4 38.5
51.4 181.4 276.2 147.I t,naa 1
Analysis
by fund
Restncted funds 55.6 51.4 D.D 0.0 0.0 67.0
Unrestncted funds 391.5 0.0 181A 276.2 147,1 996,2
407.1 51A 181A 276.2 147.1 1@6&2

fapendhu re on cha ritable
activities
Charity Provision ofinfa
ILsupporl		 Digital
innovations		 Ralslrlg
awareness		 Community
support		 Supporting
our
young people		 Total
2020 2020 2MD 2020 2020 2D20
f'000 8000 f'600 6ymo f.'OM f'D00
Direct costs 34.6 73.4 35.4 D.3 7.4 151.1
Staffcosts 222.8 38.7 228,2 78.2 83.6 651.5
Share of support casts )see note 9) 75A 8.5 65.4 25.6 26.3 101.1
share of governance costs (see nate 9) 9,6 1,6 12.4 4.8 5.0 33A
122.2 341.4 1223 SA37.2
Analpda by fund
Restricted
funds		 1.1 127.2 23.1 0.0 0.0 146.4
Unrestricted funds 341.2 D.O 318.3 10S.9 122.3 89D.7
122.2 341.4 108.9 1,037.1
char hy Provision ofInfo
8slrppon		 Digital
Inrlovatlons		 Raising
awarenem		 Community
~uppon		 Supponing our
yaung people		 Total
2019 2019 2019 2019 2019 2019
As restated Jls rastllted As mstatmi As restated As restated As restmed
5'000 6'MO f'000 fraM f'MD f'OOD
Direct costs 123.0 1SA 31.8 13.8 27.1 211.1
Staff costs 193,0 36.0 94.2 192.0 85.9 601.1
Share of support costs )seenote 9) 67.1 0.0 46.5 59.1 2L7 201.4
Share of governance costs (see note 9) 7.9 D.D 8.9 11.3 5.4 33.5
391.0 51A 181A 276.2 147.1 1,047.1
Analysis by fund
Restdicted funds 51.6 15A O.D 0.0 0.0 67.0
unrestnned funds 339.4 36.0 181.4 276.2 147.1 980.1
39LO 51.4 181.4 276.2 147.1 SA47.2
OA THE TEAR ENDE D31DECEMBER 2020
9 5upport costs
Group Support costs Governance maw Total Support mats Governance costs Total
2020 2019 2019 2019
NBDD KYAT EYEN E'000
Staff costs 23.6 23.6 15.9 15.9
IT 59.1 59.1 45.9 45.9
Office 121.8 121.8 115.3 115.3
Other overheads 49.8 49.8 67.2 67.2
Depreciation
3 dilapidslionc		 )8,9 18.9 15,6 15.6
Insumnce 5.8 5.3 5.6 5.6
Professional
fees		 0.0 O.D 9,3 9.3
Auditors'
remusersHnn:		 0.0
Audh fees 13.0 13.0 158 15.8
Other rervkes 4.8 4.8 OD 0.0
TrVStee expenaeS 0.0 D.t 0.1
249.6 47.2 296.8 Nbl.0 46.7
Analyced
between
Fundrwswg(nate 7) 4!15 9.2 57.7 42.6 a.g Eas
Charitable acbvities (note 8) 201.1 380 239.1 201.4 385 139.9
47,2 29LS
Thc shove cmls were oEocatcd o o hcodcovnt basin
Charity Slrpport costs Governance costs Total Support costs Governance mats Total
2020 2020 2020 2019 2019
E'000 EYRN 5'000 3'000 8'YRN f'Mo
NaN cosN 23.6 23.6 15.9 15.9
tT 59.1 59.1 45,9 45.9
Cdfice 221.8 1218 115.3 115.3
Other overheads 49.8 49.8 67.2 67.2
Depredatian
6 dEapldations		 18,9 18,9 15.6 15.6
Insurance 5.8 5.8 5.6 S.E
Pmh:wionstfccs 0.0 9.3 9.3
Auditors'
remunereBorv		 D.O
Audit fees SA 8.4 10.8
Other services 4.8 4.8 D.O 0.0
Trustee expanses 0.0 0.1 01
42.6 292.2 24I.D 41.7 285.7
Analysed
between
Fvndrsislng
(note		 7) 4!LE 9.2 57.7 42.6 8.1 50.8
Charitable sctmties(note8) 201.1 33,4 234.5 2D1.4 33.5 234.9
249.6 42.6 292.2 20l.o 41.7

Number el employees Number el employees Number el employees Number el employees
The average monthly number offug.time equivalent employees during the year wasi
2ilco ED19
Number Number
As restated
AE employees -Group and Char Ry 23 21
Ernplovment coma
Gnrup Charity
2020 2019 1020
6'00D 3'MD 6'000
Wages and salaries 7615 699.6 761.5 6M.5
5odal security 66.9 56.9 66.9 56.9
pension costs 15.5 14.6 15.5 14.6
843.9 771.1 043.9 760.0
The total amount ofredundancy paymenm made by the Company In the year was Enil f2019:E11kl.
The number ofample yeas who received total employee benehts leuc luding employer peruion cosisf ofmore than 660 000 isas follows.
2020 1019
Nmnber Isumber
160,001-170,00D
Remunemlion ofkay management personnel
The remuneration of key mans name nt personnel isasfollows:
2D20 2019
3'DM 3'Mo
As reshned
Aggregate
Co		 mpens ati o n 214.5 252.3

12 Net gains/(losses)
on		 in vestm ents
2020 2019
6'000 6'000
Revaluation
ofinvestments		 (0.1) 66.5
13 Tan8ible fixed assets - Group and Charity
improvements to property yyebsite development Fixtures, fittings 0
equipment		 Total
E'000 E'000 6'MO E'000
Cost
At 31December 2019 61.7 207.7 124.0 9MA
Additions 0.0 66,5 6.1 72.6
At 31December 2020 61.7 274.2 130.1 466.0
Depreciation
At 31December 2019 58.3 164.2 103.9 326.4
Charge forthe year 0.7 12.0 6.2 18.9
At 31December 2020 59.0 176.2 110.1 345.3
Carrying amount
At 31Decmeber 2020 98.0 20.0 120.7
At 31December 2019 20.1 67.0
14 Fixed asset investments -Group and CharRy
2020 2019
Listed investments 6'000 E'000
Market value at 1January 798.3 703.5
Additions 73.2 28.8
Revaluation (0.1) 66.5
Market value at 31December 871,9 798.8
15 Financiai inatruments 2020 2019
E'000 6'000
Carrying amount offinancial assets
Instruments
measured		 at amortised cost 70.6 575.6
Instruments
measured		 at fair value through profit or lass 871.9 798.8
Carrying amount offinancial liabilities
lvleasured
at amordsed		 cost 179,3 160.8

Debtors
Group
2020 2019 2020 2019
f.'000 E'000 E'000 E'000
Amounts
falling due within one yean
Trade debtors 14.3 22.6 14.3 22.6
Amounts
owed by		 group undertakings 0,0 D.o 31.2
Other debtors 56.3 553.0 56.3 553.0
prepayments
and accrued		 income 44.1 43.7 44.1 43.7
114,7 619,3 120.9 650.5
Creditors: amounts falling due within one year
Group Charity
2020 2019 2020 2019
6'000 E'ODO E'000 E'000
Trade creditors 51.9 84,8 51.9 84.8
Other taxes and souat security costs 19.1 17.6 19.1 17.6
Other creditors 22.6 21.0 17.8 18.0
Accruals and deferred income 104.8 55.0 101.8 55.0
198.4 17ao 190.6 175A
2020 2019
Deferred income included inthe financial statements as follows: E'MO E'DOD
At 1ianuary 0.0 0.0
Movement
during the year		 41.1 0.0
At 31December 41,1 0.0

The lhmma funds ofthe ofthe ofthe charity charity Include restrictwl restrictwl funds comprising lhe following unu cpanded balances ofdonation unu cpanded balances ofdonation unu cpanded balances ofdonation unu cpanded balances ofdonation s and gran ti held o trust for gran ti held o trust for
speclRc purpocas.
Vnrestrlmed Funds MOvement
In funds
Balance st 1
Jenuarv
EFOO		 Ihcuirnug
rmources
2000		 Resnurult
ecpended
1020		 vrshsfetaf
funds
2020		 Bnlnhm
December		 nl31
2020
6'000 E'000 ETIOD 3'ONI
Vnrerl cled L670.4 1,095,S (1.019.7) (1450) 1,6MA
Designated - Juvs nil~ Idiopathic Auhrlti* amivi ties 0.0 56.0 (122.3) 663 0.0
1,670A 1,151,5 (1,142.0) (79.5)
Movement
In funds
Ihihinse St1
lanuwy 1019		 uitnmlhg
resources
2419		 Resources
mpended
2019		 Transfer of
funds
2019		 Balance
Decsmber		 st31
2029
6'OKI 3'DDB 1'000 1'mm
Vhmstlicted 1.007.0 1,627A (977.3) (66.7) 1,670A
Deslgnared. Juw nu id opathic Arlhrhis actlwHat aa $9.3 N4'J.l) 57.$ 0JI
Designated - Rheum4U events DJI 30 (8.0) 00 OJI
Designated -Conference attendance 0.0 BA (16.9) 0.5 0.0
Designated —we bins r programme 0.0 5.D (5.1) 0,1 0.0
Designated -video develnprn cnt 0.0 3.6 (3.9) 0.3 0.0
1,741.7 (1,1568) 0.0 1,670A
Restricted Funds Movement
in iundr
Rulnh ff!st1
January 20ta		 Incoming
res
mas
2D20		 Resources
~ pended
2010		 Transferal
tunas
2020		 Ralnnca
Oemrnber		 st 31
2020
E'OM 6'OM Daaa 3'000
Development at steaming suite 24 15.0 (97.3) 79.5 0.0
Development ofonltna self management amiss in Scotland 9.7 19A (16.$) 0.0 t2.2
Re.development
ofDAS		 spp 19.3 RO (a.a) 0.0 11.3
JIA pubRcaHans 0.0 9.5 0.0 0.0 9.5
JIA tsmdy support day 1.0 0.0 O.D 0.0 1.0
Infcrmetion video in Hindi 0.0 5.0 D.D 0.0 5.D
alood Monitoring pubum linn 0.0 10.0 (I 1) D,D 3.9
Community pharrnscy engagement 0.0 32.0 (23.1) D,D 3.9
90.9 (14FAI 79.3 56.$
Mowmeal
ln tends
Balance al 1
JanuarV 2019		 lnCnmlng
resources
2019		 Resources
eapended
1019		 Tramfer nf
funds
2019		 Balanm
December		 at31
2019
3'BDO ceo DMO oaao E'000
Dav bprnant ofalesmrng suite D.o 50.0 (47.2) Qa 2.$
oevmooi
ei		 tofor Ri e lf msusgemanl couna ln scoHand 9.7 0.0 O.u
Re.development
of DA5 app		 0.0 24.1 (4.0) 0.0 19.3
JIA hrngV support day 0,0 10 0.0 0.0 1.0
Prndirctlan
of Patrerit 5urvel/		 00 15.0 (13.0) 0.0 0.0
99.0 (67.0) Ro

20 Analysis ofnet assets between funds- Group Restricted Unrestricted Total
F.'000 f'000 f'ODO
Fund balances at31December ZD2D are represented by:
Tangible Axed assets 0.0 120.7 120.7
Investments 0.0 871,9 871,9
Current assets/(liabilities) 56.8 607.8 664.6
56,8 1,600A 1,657.2
Fund balances at31December 2019are represented by: Restricted Unrestricted Total
E'ODO f'000 6'000
Tangible fixed assets 0.0 67.0 67.0
Investments 0.0 798.8 798.8
Current asset /(liabilities) 32.8 804.6 837.4
32.8 1,670.4 1,703.2
Analysis ofnet assets between funds - Charity Restricted Unrestricted Total
E'000 f'000 E'000
Fund balances at 31December 2020are represented by:
Tangible fixed assets 0.0 120.7 120.7
Investments 0.0 87R9 8719
Current assets/(liabilities) 56.8 606.2 663.0
56.8 1,598.8 1,655.6
Fund balances at31December Z019are represented by.' Restricted Unrestricted Total
s'ODO E'ODO 6'DOO
Tangible fixed assets 0.0 67.0 67.0
Investments 0.0 798.8 798,8
current assets/(liabilities) 32.8 798.3 831.1
32.8 1,664.1 1,696,9

2020 2019
f'000 E'000
Within one year 101.7 90.2
Between two and five years 116.2 1949
Overfive years 2.9 0.6
220.8

A summary
oft		 he results ofthe su bsidiary is shown below:
2020 2019
E000 6'000
Turnover 6.1 22.3
Costofsales 0.0
Gross profit 6.1 22.3
Administrative expenses (4.6) (16.1)
Net profit 1.3 6.2
Retained earnings brought forward in subsidiary 6.2 16,8
Gift aid to Natilonal Rheumatoid Arthritus Society (6.2) (15.8)
Retained earnings cerned forward iln subsidiary 6.2
The assets and liabilities were:
The aggregate ofthe assets, liabilities and funds was:
Assets 15.6 40.4
Liabllities (14.1) (34.2)
Total net assets 1.5 6.2
Called up share capital 0.0 0.0
Progt and loss reserve 1,5 6,2
1,3 6,2

25 Cashgeneratedfromoperaliont. Cashgeneratedfromoperaliont. Gmep Charity
2020 2019 2020 2019
ETI00 f.'000 6'000 6'000
(Loss)/Surplus
forthe year		 (46.0) 616.2 (41.3) 625.8
Adjuetrnente
fOr:
investment
Income		 recognised in profit or loss (23.2) (29.2) (23.2) (29.2)
Fair value gains and losses on investments 0,1 (66.5) 0.1 (66.5)
Gift old donation
from subsidiary		 (6.2) (152)
Oeprecmti on and impairment often Mible fixed asart u 18.9 15.6 10.9 15.6
Ivlovemenh
in working capital:
(increase)/decrease in debtors 504.6 (564.3) 529.5 (580.5)
Increase/(decrease) In credkors 20.0 56.0 15.3 57.5
Cash generated
from Operations		 474A 27.8 493.1 6.9
26 Analysis ofchanges in net(ands
At smrt of At cnd of
Cash Rows
year year
E'000 8'000 E'000
Cash 396.5 351.8 748.3
Total 386.5 351.8 748.3