REGISTERED COMPANY NUMBER: 05794990 (England and Wales) REGISTERED CHARITY NUMBER: 1136395
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2022
for
British Association for Supported Employment
Mayes Business Partnership Ltd Chartered Certified Accountants 22-28 Willow Street Accrington Lancashire BB5 1LP
British Association for Supported Employment
Contents of the Financial Statements for the year ended 31 March 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | to | 8 |
| Notes to the Financial Statements | 9 | to | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
British Association for Supported Employment
Report of the Trustees for the year ended 31 March 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES Objectives and aims
The charity's objectives are in the following areas:
" Education/training " Disability
" The prevention or relief of poverty
Our charitable objects are:
a) to advance the education and training of people with disabilities and or other economic disadvantages so as to develop their vocational life skills and in particular the development of skills relevant to participation in employment.
b) the relief of unemployment for the benefit of the public in such ways as may be thought fit, including assistance to find employment.
The aims of the charity are to encourage the training and employment of people with disabilities as an effective route out of poverty. The charity's trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission.
Page 1
British Association for Supported Employment
Report of the Trustees
for the year ended 31 March 2022
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Employment is a key route for the prevention and relief of poverty amongst people who have a disability. BASE will continue to promote the principles and high quality delivery of supported employment as the most appropriate form of support to achieve these aims.
BASE continues to inform, support and advise our members and receives a substantial number of enquiries from employers, disabled jobseekers, family carers and statutory organisations. We have been able to provide guidance and signpost them to appropriate support.
As part of our remit to inform members, we issued monthly e-newsletters using MailChimp. We continue to make use of social media to supplement information contained on our website. We now have over 2,000 followers on Twitter and 890 on Facebook, extending our reach to members, potential members and supporters. We have also developed our YouTube channel and a Linkedin group. We've also established regional Linkedin groups for members. Data is stored and managed in line with GDPR requirements.
BASE has continued to engage closely with a wide range of stakeholders and partners. We have links with policy makers across the Departments for Work and Pensions (DWP) and Education (DfE) Department of Health (DoH). We continue to represent our members through attendance at a range of policy forums and task groups. We have worked closely with DWP to develop plans for a supported employment trailblazer initiative where national funding can be used to part-fund locally commissioned services. We have continued to collaborate with DWP, through the Supported Business Steering Group, on plans to ensure the financial sustainability of 50 supported businesses across the UK. We have also campaigned for improvements to DWP's Access to Work programme and worked with Access to Work around the Access to Work Pluc POC.
BASE has continued to attend several networks to gain consensus on influencing public policy. These have included the Youth Employment Group, the National SEND Employment Forum, the National Disability Strategy Regional Stakeholder Network, and the Careers and Enterprise Company SEND Advisory Group.
We delivered a wide range of training courses over the year through our trading arm, Inclusive Trading CIC. This includes continued delivery of the Level 3 Certificate for Supported Employment Practitioners accredited by Gateway Qualifications. Feedback from our external quality assurance visits continues to be excellent and we continue to work with a strong group of assessor associates and trainers.
We issued kitemarks for providers who achieve particular score thresholds for the Supported Employment Quality Framework. We hope that this will encourage the wider adoption of quality assurance processes within our membership.
We held the annual conference in Brighton, at a reduced rate, to support our members and the sector to get together post pandemic and received excellent feedback on how the conference continued, while managing the on-going concerns about meeting in person. Our AGM was well attended and feedback well received by members.
We continue to maintain strong links with partners and various stakeholder groups and forums and remain an active member of the European Union of Supported Employment.
FINANCIAL REVIEW
2021-22 saw the association make a deficit of £17,584 . BASE continues to be reliant on income from member subscriptions and donations from Inclusive Trading CIC. Inclusive Trading CIC made a donation of £43,527 during the year. NEC meetings continued on line during this year, with plans to move back to face to face meetings following a post pandemic risk assessment. . The National Executive Committee met five times during the year and continues to regularly monitor income and expenditure. Some income has been deferred to 2022-23 to cover pre-paid activity.
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British Association for Supported Employment
Report of the Trustees
for the year ended 31 March 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
BASE was established as a charitable company, incorporated on 25 April 2006 (amended by special resolutions on 28 April 2010 and 12 September 2012) and registered as a charity on 16 June 2010. The association is governed by a National Executive Committee comprising individuals elected on a regional basis by our membership. The NEC elected the national officers; a decision approved at our annual general meeting on 25 November 2020. The NEC for 2020-21 was as follows:
Julia Green (Chair) Matt Britt (Vice-Chair) Robert Elston (Treasurer) Dean Atkinson (Midlands) Rachel Jones (North West) Petra Kennedy (Wales) Alistair Kerr (Scotland) Alexandra Seddon (South West) David Stenning (South East) Ramsay Taylor (North East) Kathy Melling (Co-opted) Nerise Oldfield-Thompson (Co-opted) Melanie Walls (Co-opted)
At the end of 2021-22, the association employed two members of staff; the Chief Executive, Huw Davies and the new appointment of Operations Manager Nerise Oldfield-Thompson. We outsource management of our social media.
The activities of the British Association for Supported Employment (BASE) are appropriate to the meeting of our charitable objectives. The focus of our work is to ensure that high quality supported employment services are available to support people with significant needs to access and retain paid employment. We do this primarily through:
" Acting as an umbrella body for service provision within this sector
" Providing advice, guidance and support to service providers, employers, disabled people and their families
" Supporting the development of new services and supporting existing providers to improve the quality of their services
" Engaging with policy makers and commissioners to ensure that provision is adequately designed and resourced
" Providing training courses and organising events to ensure that practitioners have the opportunity to develop their skills
" Working in partnership with other stakeholders to further the education, training and employment of disabled people
During 2021-22, BASE had 254 full member organisations/associate members. Regional network meetings were held across our membership regions. These online forums improved engagement and we plan to maintain online meetings with the annual conference providing opportunity for face to face membership engagement. Membership rates for members remained unchanged from the previous year and have not been raised since 2015.
BASE is a registered company governed by Memorandum and Articles which are available to members on our website at https://www.base-uk.org/sites/default/files/pdfs/base_ma_sept2012.pdf.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
05794990 (England and Wales)
Registered Charity number
1136395
Registered office
Room 58 Aldershot Enterprise Centre Louise Margaret Road Aldershot Hampshire GU11 2PW
Page 3
British Association for Supported Employment
Report of the Trustees for the year ended 31 March 2022
Trustees
A Kerr Director and Trustee R Elston Director and Trustee M Britt Director and Trustee D Atkinson Director and Trustee J Green Director and Trustee R Jones Director and Trustee P Kennedy Director and Trustee D Stenning Director and Trustee A Seddon Director and Trustee R Taylor Director and Trustee
Independent Examiner
Mayes Business Partnership Ltd Chartered Certified Accountants 22-28 Willow Street Accrington Lancashire BB5 1LP
Approved by order of the board of trustees on 28 September 2022 and signed on its behalf by:
R Elston - Trustee
Page 4
Independent Examiner's Report to the Trustees of British Association for Supported Employment
Independent examiner's report to the trustees of British Association for Supported Employment ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity's 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 charity'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.
Independent 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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice 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.
Gavin Taylor Chartered Accountant Mayes Business Partnership Ltd Chartered Certified Accountants 22-28 Willow Street Accrington Lancashire BB5 1LP
28 September 2022
Page 5
British Association for Supported Employment
Statement of Financial Activities for the year ended 31 March 2022
| 31/3/22 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 113,249 Charitable activities Project income 19,500 Total 132,749 EXPENDITURE ON Charitable activities Project income 139,673 Other 10,660 Total 150,333 NET INCOME/(EXPENDITURE) (17,584) RECONCILIATION OF FUNDS Total funds brought forward 292,449 TOTAL FUNDS CARRIED FORWARD 274,865 |
31/3/21 Total funds £ 197,609 13,900 |
|---|---|
| 211,509 | |
| 13,665 94,050 |
|
| 107,715 | |
| 103,794 188,655 |
|
| 292,449 |
The notes form part of these financial statements
Page 6
British Association for Supported Employment
Balance Sheet 31 March 2022
| 31/3/22 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 1,192 CURRENT ASSETS Debtors 7 110,748 Cash at bank 264,746 375,494 CREDITORS Amounts falling due within one year 8 (101,821) NET CURRENT ASSETS 273,673 TOTAL ASSETS LESS CURRENT LIABILITIES 274,865 NET ASSETS 274,865 FUNDS 9 Unrestricted funds 274,865 TOTAL FUNDS 274,865 |
31/3/21 Total funds £ 2,149 108,851 262,874 371,725 (81,425) 290,300 292,449 292,449 292,449 292,449 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 7
British Association for Supported Employment
Balance Sheet - continued 31 March 2022
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 28 September 2022 and were signed on its behalf by:
J Green - Trustee
R Elston - Trustee
The notes form part of these financial statements
Page 8
British Association for Supported Employment
Notes to the Financial Statements for the year ended 31 March 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
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.
There are no material uncertainties regarding the charity's ability to continue and hence the financial statements have been prepared on a going concern basis.
Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
-
the requirements of Section 7 Statement of Cash Flows;
-
• the requirement of paragraph 3.17(d).
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.
Income received in advance of a specified service is deferred until the criteria for income recognition are met.
Expenditure
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 of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost Computer equipment - 25% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 9
British Association for Supported Employment
Notes to the Financial Statements - continued for the year ended 31 March 2022
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31/3/22 | 31/3/21 | |
|---|---|---|
| £ | £ | |
| Other assurance services | 4,000 | 4,000 |
| Depreciation - owned assets | 957 | 1,720 |
| Other operating leases | 5,261 | 5,564 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
Travel expenses of £657 (2020: £Nil) were paid to the trustees and mileage expenses of £Nil (2020: £Nil) were paid to the trustees.
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
5.
| 31/3/22 | 31/3/21 | |
|---|---|---|
| Administration | 1 | 1 |
| No employees received emoluments in excess of £60,000. | ||
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 197,609 | |
| Charitable activities | ||
| Project income | 13,900 | |
| Total | 211,509 | |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Project income | 13,665 | |
| Other | 94,050 | |
| Total | 107,715 |
continued...
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British Association for Supported Employment
Notes to the Financial Statements - continued for the year ended 31 March 2022
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6. TANGIBLE FIXED ASSETS Plant and machinery £ COST At 1 April 2021 and 31 March 2022 5,002 DEPRECIATION At 1 April 2021 3,271 Charge for year 852 At 31 March 2022 4,123 NET BOOK VALUE At 31 March 2022 879 At 31 March 2021 1,731 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments and accrued income Prepayments |
Unrestricted fund £ 103,794 188,655 292,449 Computer equipment Totals £ £ 9,900 14,902 9,482 12,753 105 957 9,587 13,710 313 1,192 418 2,149 31/3/22 31/3/21 £ £ 53,356 48,346 44,553 58,271 10,500 - 2,339 2,234 110,748 108,851 |
|---|---|
continued...
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British Association for Supported Employment
Notes to the Financial Statements - continued for the year ended 31 March 2022
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors VAT Other creditors Accruals and deferred income |
31/3/22 £ - 9,464 1,079 91,278 101,821 |
31/3/21 £ 458 9,702 1,279 69,986 |
|---|---|---|
| 81,425 |
| Deferred income comprises payments received for subscriptions for the following financial 2022. |
Deferred income comprises payments received for subscriptions for the following financial 2022. |
year to 31 March 31/3/21 £ 72,143 (72,143) 69,800 69,800 |
|---|---|---|
| 31/3/22 | ||
| £ | ||
| Balance as at 1 April 2021 | 69,800 | |
| Amount released to income earned from charitable activities | (69,800) | |
| Amounts deferred in year | 91,140 | |
| Balance as at 31 March 2022 | 91,140 | |
9. MOVEMENT IN FUNDS
| Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
At 1/4/21 £ 292,449 292,449 Incoming resources £ 132,749 132,749 |
Net movement At in funds 31/3/22 £ £ (17,584) 274,865 (17,584) 274,865 Resources Movement expended in funds £ £ (150,333) (17,584) (150,333) (17,584) |
At 31/3/22 £ 274,865 |
|---|---|---|---|
| 274,865 | |||
| (17,584) |
continued...
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British Association for Supported Employment
Notes to the Financial Statements - continued for the year ended 31 March 2022
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1/4/20 £ 188,655 188,655 |
Net movement in funds £ 103,794 103,794 |
At 31/3/21 £ 292,449 |
|---|---|---|---|
| 292,449 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 211,509 211,509 |
Resources Movement expended in funds £ £ (107,715) 103,794 (107,715) 103,794 |
Resources Movement expended in funds £ £ (107,715) 103,794 (107,715) 103,794 |
|---|---|---|---|
| 103,794 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1/4/20 £ 188,655 188,655 |
Net movement in funds £ 86,210 86,210 |
At 31/3/22 £ 274,865 |
|---|---|---|---|
| 274,865 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 344,258 344,258 |
Resources Movement expended in funds £ £ (258,048) 86,210 (258,048) 86,210 |
Resources Movement expended in funds £ £ (258,048) 86,210 (258,048) 86,210 |
|---|---|---|---|
| 86,210 |
continued...
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British Association for Supported Employment
Notes to the Financial Statements - continued for the year ended 31 March 2022
10. RELATED PARTY DISCLOSURES
Mr R Elston and Mr M Britt trustees of the company, are also directors of Inclusive Trading CIC.
During the year the company received donations from Inclusive Trading CIC totalling £43,527 (2021: £113,492).
Included within other debtors is an amount due from Inclusive Trading CIC of £43,527 (2021: £58,271).
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British Association for Supported Employment
Detailed Statement of Financial Activities for the year ended 31 March 2022
| Detailed Statement of Financial Activities for the year ended 31 March 2022 |
||
|---|---|---|
| 31/3/22 | 31/3/21 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 45,794 | 115,666 |
| Grants | - | 10,000 |
| Subscriptions | 67,455 | 71,943 |
| 113,249 | 197,609 | |
| Charitable activities | ||
| SBSG Project Income | 19,500 | 13,900 |
| Total incoming resources | 132,749 | 211,509 |
| EXPENDITURE | ||
| Charitable activities | ||
| SBSG Project Consultancy | 27,200 | 14,730 |
| Other | ||
| Pensions | 260 | - |
| Conferences and events | 10,400 | 200 |
| 10,660 | 200 | |
| Support costs | ||
| Finance | ||
| Bank charges | 127 | 93 |
| Other | ||
| Wages | 83,239 | 71,508 |
| Other operating leases | 5,261 | 5,564 |
| Rates and water | 142 | 147 |
| Insurance | 2,384 | 1,400 |
| Light and heat | 939 | 1,421 |
| Telephone | 721 | 709 |
| Postage and stationery | 584 | 541 |
| Sundries | 3,982 | (233) |
| Advertising and social media | 5,200 | 3,310 |
| Subscriptions | 1,818 | 1,171 |
| Repairs and renewals | 1,247 | 1,650 |
| Travelling | 1,872 | (216) |
| Plant and machinery | 852 | 1,581 |
| Computer equipment | 105 | 139 |
| 108,346 | 88,692 | |
| Governance costs | ||
| Auditors' remuneration for non audit work | 4,000 | 4,000 |
This page does not form part of the statutory financial statements
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British Association for Supported Employment
Detailed Statement of Financial Activities for the year ended 31 March 2022
| Detailed Statement of Financial Activities for the year ended 31 March 2022 |
||
|---|---|---|
| 31/3/22 | 31/3/21 | |
| £ | £ | |
| Total resources expended | 150,333 | 107,715 |
| Net (expenditure)/income | (17,584) | 103,794 |
This page does not form part of the statutory financial statements
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