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2021-12-31-accounts

Page
Trustees' report 1-8
Statement ofTrustees' responsibilities
Statement
as to disclosure
to our auditors
independent
auditors'
report 10-13
Consolidated
Statement
of financial
activities
14
Company Statement offinancial activities 15
Consolidated
and Company
Balance Sheets 16
Consolidated
Statement
of Cash Flows 17
Notes to the accounts 1B-32

Unrestricted Restricted Total Unrestdicted Restricted Total
funds funds funds funds funds funds
2021 2021 2021 2020 2020 2020
Notes E'000 F.'000 E'000 E'000 E'000 E'000
Income from:
Donations
and legacies
1,117.1 0.0 1,117.1 791.3 47.0 838.3
Charitable
activities
249.2 63.1 312.3 299.9 43.9 343.8
Other trading activities 42.1 0.0 42.1 37.1 0.0 37.1
Investment
income
25.5 0.0 25.5 23.2 0.0 23.2
Total income 1,433.9 63.1 1,497.0 1,151.5 90.9 1,242.4
Raising funds 320.5 0.0 320.5 246.6 0.0 246.6
Clraritable
activities
936.2 123.2 1,059.4 895.3 146.4 1,041.7
Total resources expended 1,256.7 123.2 1,379.9 1,141.9 146A 1,288.3
Het income/(expenditure) before investments 177.2 (60.1) 117.1 9.6 (555) (459)
Net gains/(losses)
on investments
12 127.8 0.0 127.8 (0.1) 0.0 (0.1)
Gross transfers
between funds
0.0 0.0 0.0 0.0 0.0 0.0
Net movement
in funds
305.0 (60.1) 244.9 9.5 (55.5) (46.0)
Fund balanres at1Ianna' y 2021 1,600.4 56.8 1,657.2 1,670.4 32.8 1,703.2
Transfer between funds (34.2) 34.2 0.0 P9 5) 79.5 0.0
Fund balances at31December 2021 1,871.2 30.9 1,902.1 1,600.4 56.8 1,657.2

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds funds funds
2021 2021 2021 2020 2020 2020
Notes E'000 6'000 E'000 6'000 6'000
Income from:
Donations
and
legacies 1,118.6 0.0 1,118.6 797.6 47.0 844.6
Charitable
activities
249.2 63.1 312.3 299.9 43.9 343.8
Other trading activities 34.5 0.0 34.5 30.9 0.0 30.9
Investment
income
25.5 0.0 25.5 23.2 0.0 23.2
Total income 1,427.8 63.1 1,490.9 1,151.6 90.9 1,242.5
Raising funds 320.5 0.0 320.5 246.6 0.0 246.6
Charitable
activities
933.3 123.2 1,056.5 890.7 146.4 1,037.1
Total resources expended 1,253.8 123.2 1,377.0 1,137.3 146.4 1,2&3.7
Net income/(expenditure) before investments 174.0 (60.1) 113.9 14.3 (555) (41.2)
Net gains/(losses)
on investments
12 127.8 0.0 127.8 (0.1) 0.0 (0.1)
Gross transfers between funds 0.0 0.0 0.0 0.0 0.0 0.0
Net movement in funds 301.8 (60.1) 241.7 14.2 (55.5) (41.3)
Fund balances at 1January 1,598.8 56.8 1,655.6 1,664.1 32.8 1,696.9
Tronsfcr bctwccn fund (34.2) 34.2 0.0 (79.5) 795 nn
Fund balances at 31December 1,866.4 30.9 1,897.3 1,598.8 56.8 1,655.6

Group Group Charity
2021 2020 2021 2020
No'tes f.'000 E'000 E'000 E'000
As restated As restated
Fixed assets
Intangible
assets
13 93.3 98.0 93.3 98.0
Tangible assets 13 24.1 22.7 24.1 22.7
Investments 14 1,025.6 871.9 1,025.6 871.9
1,143.0 992.6 1,143.0 992.6
Current assets
Debtors 16 444.0 114.7 450.2 120.9
Cash at bank and in hand 429.5 748.3 415.5 732.7
873.5 863.0 865.7 853.6
Liabilities:
Creditors: amounts faIling due within one year 17 (114.4) (198.4) (111.4) (190.6)
Net current assets 759.1 664.6 754.3 663.0
Total assets less current liabilities 1,902.1 1,6572 1,R97.3 1,655.6
Income funds
Unrestricted funds 19 1,871.2 1,600.4 1,866.4 1,598.8
Restricted funds 19 30.9 56.8 30.9 56.8
1,902.1 1,657.2 1,897.3 1,655.6

Group Charity
2021 2020 2021 2020
Notes E'000 E'000 E'000 E'000
Cash flows from operating activities
Cash (used in)/ generated from operations 25 (282.9) 474.4 (282.8) 493.1
Investing
activities
Purchase ofintangible
fixed assets
(24.7) (66.5) (24.7) (66.5)
Pui chase uf tangible
Rixed
assets [10.8) (6.1) (10.8) (6.1)
Purchase of investments (25.9) (73.2) (25.9) (73.2)
Interest received 25.5 23.2 25.5 23.2
Gift aid donation
from subsidiary
0.0 0.0 1.5 6.2
Net cash used in investing activities (35.9) (122.6) (34.4) (116.4)
Net increase/(decrease)
in cash and cash equivalents
(318.8) 351.8 (317.2) 376.7
Cash and cash equivalents at beginning ofyear 748.3 396.5 732.7 356.0
Cash and cash equivalents at end ofyear 429.5 748.3 4155 732.7

Group Charity
2021 2020 2021 2020
E'000 F.'000 E'000 E'000
Donations and gifts 591.6 698.7 593.1 705.0
Legacies receivable 525.5 139.6 525.5 139.6
1,117.1 838.3 1,118.6 844.6
Anolysis byfund
Restricted funds 0.0 47.0 0.0 47.0
Unrestricted funds 1,117.1 791.3 1,118.6 797.6
1,117.1 838.3 1,118.6 844.6
4 Income from chaditable acdvities
Group Charity
2021 2020 2021 2020
f'000 f'OOD F.'000 &000
Subscriptions 81.7 86.1 81.7 86.1
Lottery income 22.2 17.2 22.2 17.2
Grants 208.4 240.5 208.4 240.5
312.3 343.8 312.3 343.8
Analysis byfund
Restricted funds 63.1 43.9 63.1 43.9
Unrestricted funds 249 7 san 7 2999
312.3 343.8 312.3 343.8
5 Other trading activities
Group Charity
2021 2020 2021 2020
F.'000 E'000 E'000 f'DDD
Merchandising and other trading income 34.5 30.9 345 30.9
Trading subsidiary income 7.6 6.2 0.0 0.0
42.1 37.1 34.5 30.9
6 Investments
Group Charity
2021 2020 2021 2020
E.'000 f'000 E'000 E'000
Income from listed investments 25.5 23.1 25.5 23.1
Interest receivable nn Ii.1 nn OI
25.5 23.2 25.5 23.2

Group and Charity
2021 2020
t'UUU E'000
5taging f un dra ising events 43.7 20.1
Staff costs 201.9 168.8
Support costs 64.1 48.5
Governance costs 10.8 9.2
Expenditure on raising funds 320.5 246.6
Analysis
by
fund
Restricted funds 0.0 0.0
Unrestricted funds 320.5 246.6
320.5 Z46.6
Expenditure on charitable activities
Gmup Provision ofinfo
&support
Digital
innovations
Raising
awareness
Community
support
Supporting
our
young people
Total
2021 2021 2021 2021 2021 2021
E'000 6'000 6'000 f.'000 6'000 6'000
Direct costs 31.8 383 21.2 0.0 17.0 108.3
Staff costs 233.5 42.5 219.6 143.6 50.1 689.3
Share ofsupport costs (see note 9) 64.1 0.0 64.0 32.0 224.2
Share ofgovernance costs (see note 9) 10.8 0.0 10.7 10.7 5.4 37.6
BI18 315.6 218.3 104.5 1,059.4
Analysis
by
fund
Restricted funds 21.3 80.8 8.9 0.0 12.2 123.2
Unrestricted funds 318.9 0.0 306.7 218.3 92.3 936.2
340.2 80.8 315.6 218.3 104.5 1,059.4
Group Provision ofinfo
6support
Digital
innovations
Raising
awareness
Community
support
Supporting
our
young people
Total
2020 2020 2020 2020 2020 20ZU
E'000 6'000 6'000 6'000 E'000 E'000
DIrect costs 34.6 73A 35.4 0.3 7.4 151.1
Staff costs 222.8 3%7 228.2 78.2 83.6 651.5
Share ofsupport costs (see note 9) 75.3 8.5 65.4 25.6 26.3 201.1
Share of governance costs (see note 9) 14.2 1.6 12A 5.0 38.0
346.9 122.2 341.4 108.9 122.3 1,041.7
Analysis
by
fund
Restricted funds 1.1 122.2 23.1 0.0 0.0 146.4
Unrestricted funds 345.8 0.0 318.3 108.9 122.3 895.3
346.9 122.2 341.4 108.9 122.3 1,041.7

8 Expenditure on charitable activities on charitable activities
Charity Provision ofinfo
&support
Digital
innovations
Raising
awareness
Community
5Upport
Supporting
our
young people
Total
2021 2021 2021 2021 2021 2021
f'000 f'MD f'000 f'000 f'000 6'000
Direct costs 31.8 38.3 21.2 0.0 17.0 108.3
Staff costs 233.5 42.5 219.6 143.6 50.1 689.3
Share ofsupport costs (see note 9) 64.7 0.0 64.1 64.0 32.0 224.8
Share ofgovernance costs (see note 9) 7.3 0.0 10.7 10.7 5.4 34.1
337.3 315.6 218.3 104.5 1,056.5
Analysis
by
fund
Restricted funds 21.3 80.8 8.9 0.0 12.2 123.2
Unrestricted funds 316.0 0.0 306.7 218.3 92.3 933.3
337.3 80.8 315.6 218.3 104.S 1,056.5
Provision ofinfo
&support
Digital
innovations
Raising
awareness
Community
support
Supporting
our
young people
TOtal
2020 2020 2020 2020 2020 2020
E.'000 6'000 f.'000 6'000
Direct costs 34.6 73.4 35.4 0.3 7.4 151.1
Staff costs 222.8 38.7 228.2 78.2 83.6 651.5
Share ofsupport costs (see note 9) '75.3 8.5 65.4 25.6 26.3 201.1
Share ofgovernance costs (see note 9) 9.6 1.6 12.4 5.0 33 4
342.3 122.2 341A 108.9 122.3 1,037.1
Analysis
by
fund
Restricted funds 1.1 122.2 23.1 0.0 0.0 14ii 4
Unrestricted funds 341.2 0.0 318.3 108.9 122.3 890.7
342.3 122.2 341.4 108.9 122.3 1,037.1
9 Supportcosts
Group Supportcosts
2021
f'000
Governancecosts
2021
fI
Total
2021
f'000
Support costs
2020
f'MO
Governance costs
2020
f'000
Total
2020
f'000
Staff costs 23.5 23.5 23.6 736
IT 79.5 79.5 59.1 59.1
Office 116.6 116.6 121.8 121.8
Other overheads 534 53.4 49.8 49.8
Depreciation
gr dilapidations
38.8 38.8 18.9 18.9
Insurance 5.4 5.4 5.8 5.8
Professional
fees
0.0 0.0 0.0
Auditors'
ramnnr
ration. 0.0
Audit fees 12.0 12.0 13.0 13.0
Other services 7.5 7.5 4.8 4.8
Trustee expenses 0.0 0.0
288.3 48.4 336.7 249.6 47.2 296.8
Analysed
between
Fundraising
(note
7) 64.1 10.8 74.9 48.5 9.2 57.7
Charitable
activities (note 8)
224.2 37.6 261.S 201.1 38.0 239.1
288.3 48.4 336.7 249.6 47.2 296.8
Chadty Supportcosts Governancecosts Total Support costs Governance costs Total
2021 2021 2021 2020 2020 2020
f'000 f'000 f'000 6'000 f'000 f'000
Staffcosts 23.5 23.5 23.6 23.6
IT 79.5 79.5 59.1 59.1
Office 116.6 116.6 121.8 121.8
Other overheads 54.1 54.1 49.8 49.8
Depreciation 8dilapidations 38.8 38.8 18.9 18.9
Insurance 5.4 5.8 5.8
I'rofessionalfees 0.0 0.0
Auditors'
remuneration:
0.0
Audit fees 8.5 8.5 8.4 8.4
Otherservices 4.8 4.8 4.8 4.8
Trustee expenses 0.0 0.0
289.0 42.2 331.2 249.6 42.6 292.2
Analysed
between
Fundraising
(note 7)
10.8 74.9 48.5 9.2 57.7
Charitable
activities (note 8)
224.8 201.1 33.4 234.5
288.9 333.8 249.6 42.6 292.2

2021 2020
Number Number
The average monthly number ofemployees during the year was:
Ag employees —Group and Charity 32
The average monthly number offull-time equivalent employees during the year was:
All employees —Group and Charity 23
Employment costs
Group Charity
2021 2020 2021 2020
E'000 F.'000 E'000 E'000
Wages and salaries 829.3 761.5 829.3 761.5
Soaal secunty 69.1 66.9 69.1 66.9
Pension costs 16.3 15.5 16.3 15.5
914.7 843.9 914.7 843.9
of more than f60,000 is
2021 2020
Number Number
2021 2020
E'000 E'000
223.8 214.5

Intangible assets Tangible assets Tangible assets
yvebslte development Improvements
to
property
Fixtures, fittings 8,
equipment
Total
tangible
assets
E'000 E'000 E'000 E'000
Cost
At 31December 2020 274.2 61.7 130.1 191.8
Additions 24.7 0.0 10.8 10.8
At 31December 2021 298.9 61.7 140.9 202.6
Depreciation
At 31December 2020 176.2 59.0 110.1 169.1
Charge forthe year 29.4 0.7 8.7 9,4
At 31December 2021 205.6 59.7 118.8 178.5
Carrying amount
At 31Decemeber 2021 93.3 2.0 22.1 24.1
At 31December 2020 98.0 2.7 20.0 22.7
2021 2020
Listed investments E'000 E'000
Market value at 1January 871.9 798.8
Additions
(including
interest reinvested)
25.9 73.2
Revaluation 127.8 (0.1)
Market value et31December 1,025.6 871.9
15 Finandal
instruments
2021 2020
E'000 E'000
Carrying amount offinancial assets
Instruments
measured
at amortised
cost 398.6 70.6
Instruments
measured
at fair
value through profit or Ioss 1,025.6 871.9
Carrying amount offinancial liabilities
Measured at amortised
cost
95.9 179.3

Group Charity
2021 2020 2021 2020
E'000 E'000 E'000 f.'000
Amounts
falling due within one year:
Trade debtors 85.6 14.3 85.6 14.3
Amounts
owed by
group undertakings 0.0 0.0 6.2 6.2
Other debtors 313.0 56.3 313.0 56.3
Prepayments
and accrued
income 45.4 44.1 45.4 44.1
444.0 114.7 450.2 120.9
Creditors: amounts falling due within one year
Group Chadity
2021 2020 2021 2020
E'000 E'000 t"000 E'000
Trade creditors 9.2 51.9 9.2 51.9
Other taxes and social security costs 18.5 19.1 18.5 19.1
Other creditors 17.7 22.6 14.7 17.8
Accruals and deferred income 69.0 104.8 69.0 101.8
114.4 198.4 190.6
2021 2020
f.'000 E'000
Deferred income included in the financial statements asfollows:
At 1January 41.1 0.0
Movement
duding
the year (41.1) 41.1
At 31December 0.0 41.1

Unrestncted Unrestncted Funds Funds Movement
in funds
Movement
in funds
Movement
in funds
Balance at 1
January 2021
Incomirig
resources
2021
Resources
expended
2021
Transfer of
funds
2021
Balance at31
December 2021
f.'000 f'000 f'000 f'000 f.'000
Unrestdicted 1,600A 1,386.4 (1,036.6) (79.0) 1,871.2
Designated -Juvenile Idiopathic Arthfitis activities 0.0 47.5 (923l 44.8 0.0
1,600.4 1,433.9 (1,128.9) (M.2) 1,871.2
Movement
in funds
Balance at 1
January2020
Incoming
resources
2020
Resources
expended
2020
Transfer of
funds
2020
Balance at 31
December 2020
f'ooo 6'000 6'000 F.'000 E'Ooo
Unrestricted 1,670.4 1,095.5 (1,019.71 (145.8) 1,600.4
Designated - Juvenile Idiopathic Arthritis activities 0.0 56.0 (122.3) 66.3 0.0
1,670.4 1,151.5 (1,142.0) P9 Sl 1,600A
Restncted Funds ligovement
in funds
Balance at1
January 2021
Incoming
resources
2021
Resources
expended
2021
Transfer of
funds
2021
Balance at31
December 2021
f'000 E'000 6'000 6'000 f'000
Development of elearning suite 0.0 15.0 (44.9) 29.9 0.0
Di
nl
p
r f I nn self-management course in Scotland 12.2 0.0 (13.9) 1.8 0.1
Re-development of DAS app 11.3 0.0 (11.6) 0.3 (0.0)
JIA publications 10.5 0.0 (12.2) 1.7 0.0
Information video in Hindi 5.0 0.0 (3.5) 1.5
Blood Monitoring publication 8.9 0.0 (3.7) 5.2
Community pharmacy engagement 8.9 0.0 (8.9) 0.0
Development of exercise support app 0.0 6.3 (6.8) 0.5 0.0
Enhanced Right Start 0.0 31.8 (17.7) 14.1
JIA Imagine Futures project 0.0 10.0 0.0 0.0 10.0
56.8 63.1 (123.2) 34.2 30.9
Movement
in funds
Movement
in funds
Movement
in funds
Baiance at 1
January 2020
Incoming
resources
2020
Resources
expended
2020
Transfer of
funds
2020
Balance at 31
December 2020
f.'000 F.'000 f'000 f'000 E'000
Development ofelearning suite 2.8 15.0 (97-3) 79.5 0.0
Development ofonline self-management course in Scotland 9.7 19A (16.9) 0.0 12.2
Re-development
of DAS app
19.3 0.0 (8.0) 0.0 11.3
JIA publicatiuin 0.0 9.5 0.0 0.0 9.5
JIA famay support day 1.0 0.0 0.0 0.0 1.0
Information video in Hindi 0.0 5.0 0.0 0.0 50
Blood Monitoring
publication
0.0 10.0 (1.1) 0.0 8.9
Community pharmacy engagement 0.0 32.0 P3.1) D.O 8.9
32.8 90.9 (146A) 79.5 56.8
20 Analysis ofnet assets between funds -Group Restricted Unrestricted Total
f'000 f'000 f'000
Fund balances at31December 2021are represented by:
Tangible fixed assets 0.0 24.1 24.1
Investments 0.0 1,025.6 1,025.6
Current assets/(liabilities) 30.9 821.5 852.4
30.9 1,871.2 1,902.1
Fund balances at31December 2020 are represented by: Restricted Unrestricted Total
E'000 E'000 f'000
Tangible fixed assets 0.0 120.7 120.7
Investments 0.0 871.9 871.9
Current assets/(liabilities) 607.8 664.6
56.8 1,600.4 1,657.2
Analysis ofnet assets between funds - Charity Restricted Unrestricted Total
f'000 6'000 E'000
Fund balances at31December 2021are represented by:
Tangible fixed assets 0.0 24.1 24.1
Investments 0.0 1,025.6 1,025.6
Current assets/(liabilities) 30.9 816.7 847.6
30.9 1,866.4 1,897.3
Fund balances at31December 2020 are represented by: Restricted Unrestricted Total
f'000 F.'000 E'000
Tangible fixed assets 0.0 120.7 120.7
Investments 0.0 871.9 871.9
Current assets/(liabilities) 56.8 606.2 663.0
56.8 1,598.8 1,655.6

2021 2020
f'000 6'000
Within one year 81.2 101.7
Between two and five years 16.9 116.2
Over five years 0.0
98.1
2.9
~rajr

A summary
oft
he results ofthe su bsidiar y
isshown below:
2021 2020
E'000 E'000
Turnover 7.6 6.1
Cost ofsales 0.0 0.0
Gross profit 7.6 6.1
Administrative expenses (2.8) (4.6)
Net profit 4.8 1.5
Retained earnings brought fnrwarrl in suhsirliary 1.5 6.2
Gift aid to National Rheumatoid Arthritis Society (151 (6.2)
Retained earnings carried forward in subsidiary 4.8 1.5
The assets and liabilities were:
The aggregate ofthe assets, liabilities and funds was:
Assets 14.0 15.6
Liabilities (92) (14.1)
Total net assets 4.8 1.5
Called up share capital 0.0 0.0
Profit and loss reserve 4.8 1.5
4.8 1.5

25 Cash (used in)/ generated
from
operations Group Charity
2021 2020 2021 2020
E'000 E'000 E'000 F.'000
(Loss)/ Surplus for the year 244.9 (46.0) 241.7 (41.3)
Adjustments for:
Investment income recognised in profit or loss (25 5) (23.2) (25.5) (23.2)
Fair value gains and losses on investments (127.8) 0.1 (127.8) 0.1
Gift aid donation
from subsidiary
(1-5) (62)
Depreciation and impairment
ofintangible
fixed asset 29.4 12.0 29.4 12.0
Depreciation and impairment
oftangible fixed assets
9.4 6.9 9.4 6.9
Movements in working capital:
(Increase)/ decrease
in debtors
(329-3) 504.6 (329.3) 529.5
Increase/ (decrease)
in creditors
(84.0) 20.0 (79.2) 15.3
Cash (used in)/ generated
from
operations (282.9) 474.4 (282.8) 493.1
At start of Cash flows At end of
year year
E'000 E'000 E'000
Cash 748.3 (318.8) 429.5
Total 748.3 (318.8) 429.5