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2020-12-31-accounts

REGISTERED COMPANY NUMBER: 07301585 (England and Wales) REGISTERED CHARITY NUMBER: 1137807

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2020 FOR

BRITISH ASSOCIATION FOR MUSIC THERAPY

Duncan & Toplis Limited 4 Henley Way Doddington Road Lincoln Lincolnshire LN6 3QR

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BRITISH ASSOCIATION FOR MUSIC THERAPY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Page
Report of the Trustees 1 to 18
Independent Examiner's Report 19
Statement of Financial Activities 20
Statement of Financial Position 21 - 22
Notes to the Financial Statements 23 - 30
Detailed Statement of Financial Activities 31 - 32

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BRITISH ASSOCIATION FOR MUSIC THERAPY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

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 9-month period ended 31 December 2019. 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 2015).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its Articles of Association, and constitutes a company limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 07301585 (England and Wales)

Registered Charity number 1137807

Registered office 24-27 White Lion Street London N1 9PD

Trustees

Trustees
Mr J Cousins - Booth BAMT Chair(Acting)from 12.10.2019
Dr J P Sutton -
resigned 12.12.2020
Ms P L Bowler -
resigned 02.05.2020
Mr L Mucciaccia -
resigned 17.05.2020
Ms M C Rizkallah Vice-Chair
Ms A C Rowley -
resigned 07.06.2021
Ms S J Compton Dickinson -
resigned 12.12.2020
Ms T Watson
Ms J Carmichael -
resigned 06.05.2021
Ms A Freeman
Ms H Davies
Mr R Wood
Ms. A Laheurte Treasurer -
appointed on 23.07.2020
Ms. C Viette -
appointed on 12.12.2020
Ms J Kirkwood -
appointed on 12.12.2020
Ms. V Sleight -
appointed on 12.12.2020
Mr N Varey -
appointed on 19.05.2021
Mr AnthonySullivan -
appointed on 19.05.2021

Company Secretary Ms U Aravinth

Independent examiner Duncan & Toplis Limited 4 Henley Way Doddington Road Lincoln Lincolnshire, LN6 3QR

Bankers Unity Trust Bank Plc Birmingham B1 2HB

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BRITISH ASSOCIATION FOR MUSIC THERAPY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

ABOUT BAMT

The British Association for Music Therapy (BAMT) is the professional body for music therapy in the UK, providing both practitioners and non-practitioners with information, professional support, and training opportunities. It is also a charity committed to promoting and raising awareness of music therapy and providing information to the general public.

Our aims are:

To promote the art and science of music therapy;

Our mission continues to be:

To promote the profession and practice of music therapy in the UK;

Act as a voice for those who could benefit from music therapy and for those who provide music therapy.

Recruitment and appointment of new trustees

In accordance with the Articles of Association, any person who is so willing may act as a Trustee and may be elected by ordinary resolution of the members.

At the third AGM after his or her appointment or election, a Trustee shall retire and be eligible to be re-elected for a further two three-year terms. No elected Trustee may serve for a period of more than nine years without a period of at least one year out of office.

Induction and training of new trustees

New Trustees undergo orientation sessions which include observation at a Board meeting prior to becoming a Trustee and visiting the registered office of the company to familiarise themselves in the way the organisation carries out its day to day duties and implements decisions. Business planning, the Articles of Association and financial performance are also covered. Trustees are encouraged to attend external training events which assist them in undertaking their role.

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BRITISH ASSOCIATION FOR MUSIC THERAPY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

Risk 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.

Via regular meetings and other forms of communication, the Trustees have examined all areas of operation and have identified the key risks to which the organisation is exposed.

In the opinion of the Trustees, the Association has established processes and systems which under normal circumstances should allow the risks identified by them to be mitigated to an acceptable level in its day-to day operations.

Public Benefit

The Trustees have complied with their duty in Section 17 of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission. The benefit to the public is demonstrated by the activities and achievements contained in this report.

Reserves Policy

The Charity aims to hold reserves equivalent to one year's expenditure. In calculating this figure, the direct costs of the biannual conference are excluded as it is always planned that the conference is self-financing. This level of reserves allows for unexpected demands on resources as well as providing funds for future expansion by investing in new services and enhancing support to members. At the balance sheet date free reserves stood at £326,049 compared to unrestricted expenditure of £183,374 for the year.

Approved by order of the board of trustees on 22[nd ] July 2021 and signed on its behalf by:

Jonathan Cousins - Booth - BAMT Chair of Trustees {Acting)

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BRITISH ASSOCIATION FOR MUSIC THERAPY

STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees (who are also the directors of the British Association for Music Therapy for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

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 those financial statements, the trustees are required to

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 to 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.

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From the BAMT Chair of Trustees (Acting) Jonathan Cousins - Booth

In the year that has seen global struggles and instability due to the outbreak of the coronavirus pandemic, it has been the role of the British Association for Music Therapy (BAMT) to provide stability, safety and guidance to its membership and the wider profession. This has only been possible through the hard work and dedication of the core team (led by Chief Executive Andrew Langford), Board of Trustees and volunteer officers. A special thank you needs to be given to Andrew Langford for his superb leadership of the organisation despite having been at the helm only a few months prior to the pandemic commencing. As a result of this leadership, the Music Therapy community has grown in strength, community and togetherness.

My role as acting chair of Trustees was due to end at the 2020 AGM. However, due to the COVID-19 pandemic the board recommended that this term be extended until July 2021. At this point, a new chair will be put forward for election by the membership. As part of the ongoing regeneration of the board of trustees, I am delighted to welcome Annyes Laheurte, Chanda Viette, Victoria Sleight & Jenny Kirkwood. They are all already a vital part of our team and outline our commitment to developing and maintaining an effective board, ensuring the best possible further development of the BAMT.

It was with great sadness that due to the Covid-19 pandemic, we had to postpone our sold-out biennial conference uccessful, and we were in the process of applying the finishing touches to the conference whilst also monitoring the development of coronavirus across the world. I am very proud of the team for proactively making the sensitive, well-educated, but exceptionally difficult decisions that needed to be made to ensure the safety of our members, delegates, speakers and staff whilst maintaining financial security. Although disappointed, the considerations and communication were greatly appreciated by all who had booked to attend the conference.

After further monitoring the Conference Organising Committee, it was evident that a physical conference would not be possible, so it was decided that the conference would be a virtual one instead. It was essential to all of the Organising Committee that the conference was priced so that it was affordable for members who might be experiencing financial hardship due to the pandemic. Despite not being able to host the main conference in Belfast, a training package was still developed and run locally to increase the awareness of Music Therapy to undergraduate students and healthcare professionals in Northern Ireland. In addition to the postponed Belfast 2020 conference, work is already well underway in planning the European Music Therapy Confederation (EMTC) Conference in Edinburgh 2022.

Throughout the year we have continued to engage and work closely with our membership, service users, politicians, the public, leading health professionals, link charities, clients and their families across all four nations of the United Kingdom. Due to now having a Chief Executive, we have significantly raised our presence and input within the Allied Health Professions Federation and Psychological Professions Network. Additionally, we have worked with national healthcare bodies, such as Health Education England and the Public Health Authority, educating them on the importance of Music Therapy, the transferable skills of Music Therapists and challenging the lack of funding for training and development of new positions.

As a Board of Trustees, we have continued to meet virtually throughout the pandemic. Although trustee meetings have been available to attend online for several years, meeting solely online has enabled all trustees to attend meetings effectively regardless of their location. The board has continued to formally separate operational and strategic matters, establishing a delegation of powers document that highlights permissions delegated to different people and subcommittees within the organisation. We were also able to facilitate an away day for the board and Chief Executive to formulate the Vision, Mission, and Values of the BAMT and sow the seeds of the strategic plan developed later in the year. Our AGM was held virtually in December 2020 with voting facilitated digitally. Prior to the formal AGM, we used the meeting to formally launch the BAMT diversity report, which was contributed to by 50% of the membership. This AGM saw far more people attend and engage than we have seen in previous years.

On behalf of all at the BAMT, I would like to express my gratitude to all the volunteers who have continued to make BAMT a priority during a very challenging year. I am particularly grateful to Andrew, Usha, Lisa, Clare and the Board of Trustees for their support during my tenure as Acting Chair and their commitment to the continued development of the BAMT and the wider Music Therapy.

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From the BAMT Chief Executive Officer

Andrew Langford

I started 2020 having been at the BAMT for two months, my main objectives for the coming year were to meet and get would be an ideal opportunity to do this, and by speaking with members find out what the major issues are for Music Therapists and how BAMT could best support and develop useful ways forward to make the profession even stronger and Music Therapy much better known for the amazing benefits it can bring for a wide range of people. Unfortunately, within weeks Covid-19 was a major pandemic and like mi

The BAMT had to react quickly - firstly we had to postpone the conference and secondly provide best possible advice and support for members:

rts we postponed the Belfast Conference but made this

decision in as timely and appropriate way that we had to. It is testament to an amazing Conference Organising Committee and Programming Committee that as the year progressed we made the decision to have an online conference in April 2021 and what an amazing success this turned out to be.

My huge thanks go to Marianne Rizkallah and Jonathan Cousins-Booth who both reacted swiftly and produced immediate guidance for Music Therapists and really helped to create and maintain up to date information through the -19 directory my thanks too to those of you who sent really useful and comprehensive information to add to the directory enabling it to become an extremely useful resource for so many. I am really proud that throughout the year the BAMT has been as pro-active as possible in providing support and information, responded as soon as possible to member enquiries and requests for support and whenever possible promoted Music Therapy as an extremely important service to supporting people with and affected by the virus (this is best reflected in the evidence based response Claire Maddocks and I were able to write and send to the Health and Social Care Committee (https://www.bamt.org/resources/covid-19-useful-information/bamt-guidance-documentation) clearly outlining the breadth of skills and experience there is within Music Therapy to provide support, care and treatment for people with a wide range of conditions, including Covid-19. My admiration and gratitude too to Usha and Lisa for how they have adapted and maintained a very high level of work whilst completely working from home.

I will say more about Covid-19 and Music Therapy at the end of my report.

In late 2019 I had a very useful discussion with our Acting Chair and Vice Chair about my initial observation of the lack of diversity within Music Therapy in the UK and the lack of support for Music Therapists who are a part of minority and marginalised groups, followed by an intense and very informative conversation with Davina Wilson in February 2020. We had started looking at how we could address these problems but then on May 25th we heard about the shocking murder of George Floyd and the incredibly important reactions of #BlackLivesMatter. Very importantly BAMT issued a response also gave me the opportunity to speak with some Music Therapists, and people who wanted to become Music Therapists, about the discrimination and racism they had experienced in their training and as practitioners. Consequently, we were motivated to create the diversity survey of the membership and get as much information as possible about the problems that exist and publish the BAMT Diversity Report. Thank you to all who responded so effectively and not only completed the survey but also provided invaluable insight into the issues we have to address and overcome. This work will carry on for as long as it takes and in 2021 we will start on looking at Racism and Accessibility and all of the other problems in due course that effect and affect the integrity and provision of best possible Music Therapy. #EnoughIsEnough

It is because of Covid-19 restrictions we held our AGM online in December and launched the Diversity Report. It was undoubtedly the best attended AGM by far and allowed much more effective interaction and on-going communication with members. This has also been reflected in our Network events throughout the year with vastly increased attendance

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and consequently much more effective discussion, debate and peer support. It is fair to say we have learnt so much and will continue to use online platforms and in time assess the effectiveness of blended events for meetings, conferences, symposia etc.

I am extremely grateful to the Board of Trustees who have supported the work we are doing and many of whom have worked tirelessly through some difficult and very challenging times. I am delighted that we have developed the Vision, Mission and Values that reflect what BAMT is about, what it wants to achieve and how it will perform as an organisation that will always act in the best interests of Music Therapy. These will guide the business plans that will be developed in 2021 to give us our next strategy.

Lastly, I want to pay tribute and give thanks to all the Music Therapists who have shown such compassion, resilience and professional flexibility through a very difficult time it is testament to an amazing profession that so many have continued to benefit from Music Therapy through the adaptability and professionalism of their Music Therapist.

Andrew Langford

Chief Executive

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Board of Trustees

The Board of Trustees met six times during the year. There were four new appointments at the AGM in December 2021. Expanding the Board has brought new experience and perspectives, from both within music therapy and beyond.

Sub-Committees

The Board is currently supported by eight sub-committees:

BAMT Staff

Core Team

The BAMT core team structure comprises the following roles:

Office Team

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Membership

BAMT continued to see an increase in membership during 2021 with the total membership reaching 1154. The trainee membership fee was reduced from £72 to £55 during 2020.

Throughout the year, the number of members in each category tends to oscillate, reflecting the annual cycle of trainees graduating, qualified members moving to full practitioner status a year after qualifying, practitioners taking careers breaks, moving overseas or retiring. The membership numbers below show the changing pattern of memberships during the past five years. To make it easier to compare, the membership types have been grouped into 3 main categories. They are members (full practitioner, newly qualified practitioner, retired, overseas and transitional members), trainees (all trainee members) and associates (full and concessionary associate members). The membership has been compared for 5 years. The figures in future will be collected on 1[st] January each year.

Music Therapists registered with HCPC 2017 - Music Therapists registered with HCPC 2017 - 2021
2017 2018 2019 2020 2021
HCPC 1038 1053 1080 1162 1174
BAMT Membership 2017 - 2021
BAMT 1
Sep
2017		 15
Jul
2018		 15
Jul
2019		 1
Jan
2020		 1
Jan
2021
Members (Full, NQ, Transitional,
Overseas,Career Break,Retired)		 859 920 952 949 984
Trainees(All Trainee Members) 100 47 41 93 112
Associates(Full and Concessionary) 49 57 56 60 58
1008 1024 1049 1102 1154

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Report of the Trustees

as set out in its governing document.

Governance Committee

Alison Rowley, Chair of the Governance Committee

Brief description of role

The Governance Committee was established In November 2018. It exists to ensure the good and effective ongoing governance of BAMT.

During the period 1 January 2020 31 December 2020 the members of the Governance Committee were Alison Rowley (Chair), Marianne Rizkallah, Jane Carmichael and Helen Davies.

Within our terms of reference, we did the following:

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Training and Education Committee Adrienne Freeman, Chair of the Training and Education Committee

Brief description of role

The Training and Education Committee (TEC) is a committee comprising the Programme Leaders of the 8 Master Degree music therapy training programmes within the UK. The Programme leader from Limerick remains on the Committee in an Associate capacity.

The remit of the TEC is:

Due to the COVID-19 pandemic having an enormous impact on all programmes, the TEC has re-formatted the way it meets. Meetings have all taken place via remote platform and have been held more frequently (as opposed to biannually). This has provided crisis management, resource sharing and valuable support during ongoing extreme challenges for programmes as they continue to adapt teaching during the pandemic. A new pattern has emerged of holding 6-monthly business meetings with informal meetings interspersed as required. Members of TEC have found The Global Music Therapy Educators Network (formed in response to the pandemic) to be very helpful at this time, particularly in the rapid switch to on-line/blended teaching.

The TEC has met 5 times during 2020, with much email exchange between meetings.

Issues and topics discussed and addressed have included:

Due to the pandemic, it has not been possible to hold our 2020 Annual Training Day for Programme Leaders and Tutors. It is planned to hold a training event as soon as possible (date tbc, likely June 2021) focusing on our response to the BAMT EDI project, initial findings of which have highlighted multiple issues related to training. This will likely be held virtually.

Summary of the main achievements for the role for the year (as a result of the main activities undertaken) The committee members shared and agreed ways to address some of these aspects of the Master Degree Education and training programmes.

In response to the unprecedented challenges posed by the pandemic to the delivery of training, the committee established a supportive and collaborative platform of information exchange where programmes could share practice, challenges and establish compatibility in adapting to and meeting their HEI and HCPC standards. The committee members undertook a piece of work to provide commentary and comments for the revision process by the HCPC of their Standards of Proficiency.

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The HCPC Standards of Proficiency and Standards of Education and Training were central to all of the discussions ensuring the best care for Clients, Patients and Students.

In a climate where there is increased time pressure for all, the training programmes continue to be committed to meeting and communicating together, resulting in highly valuable mutual understanding of the range of music therapy training available.

International Officer Tessa Watson

Brief description of role

The role exists primarily to promote BAMT and UK music therapy to the international community of music therapy, particularly as UK representative for the European Music Therapy Confederation (EMTC). There is close liaison with Trustees and members in the exchange and disseminate of material and information.

The majority of the tasks for this role involve responding to queries and signposting enquirers to information and BAMT personnel relating to the following:

All of this work enables both the promotion and sharing of practice and developments across Europe.

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Summary of the main achievements for the role for the year (as a result of the main activities undertaken)

Journal Committee

BJMT Editors: Tessa Watson, Dr Alison Barrington and Philippa Derrington

Brief description of role

The British Journal of Music Therapy, published twice a year, is a peer-reviewed journal that is online with Sage publications. The journal is for Music Therapists and other professionals interested in all aspects of music therapy, and publishes research, original articles, essays and book reviews from a variety of perspectives and approaches.

The main activities of the journal remain largely the same with innovations from year to year:

Summary of the main achievements for the role for the year (as a result of the main activities undertaken)

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Area Groups Liaison Officer Davina Wilson

Brief description of role

The Area Group Liaison Officer role exists to provide effective liaison between Area Group Coordinators and the BAMT Trustees.

Summary of the main

objects, and achievements

In a very difficult year, work on the area groups has virtually stopped. There has been little in the way of guidance of what direction to take the groups in and given how difficult coping with the pandemic has been for all, pressure to do anything was taken off. However, many of the groups remained active and held online zoom meetings to either share CPD or to socialise.

There has been some interest from newly qualified members to join area groups and either myself or Usha have directed them accordingly.

My situation of losing work, having to cope with homeschooling has meant that despite the best intentions, it has been difficult to hold or shape the groups in the way I had envisaged. This maybe moot now as part of the main difficulties with the area groups was the ability to bring everyone together to talk about ideas and vision. With the new access to technology and the skill set developed over the pandemic, these new tools are now available to us whenever we would like so the idea of arranging a nationwide meeting becomes more feasible. This is something that will be quick to develop but it would need some guidance from board level as to what the purpose of the area groups hold and where they would like to move it forward. It currently seems to lack direction which even though I have an ability to shape, must come from a wider voice than just my own.

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CPD Officer Davina Wilson

Brief description of role

The CPD Officer role exists to provide a range of CPD opportunities for the BAMT membership.

objects, and achievements

Over the past year, CPD events have been happening effectively through BAMT with network meetings going online. The ability to use the internet to provide CPD opportunities is a new one and needs further exploring and supporting.

In my capacity outside of BAMT I have run safeguarding CPD events which have been taken up by music therapists. This experience has set me up to think differently about running CPD events along with the fact that training can be run successfully online without the added cost of venue and food hire. Some further thinking of how more relevant and dynamic CPD training could be done in conjunction with the BAMT board to move this forward.

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Financial Review

Agnes Laheurte, Treasurer & Chair of the Finance Committee

Brief Description of the role

The role of the Treasurer, supported by the Finance Committee, is to oversee the sound financial management of BAMT in order to ensure its operations remain sustainable. The directors consider that it has been a satisfactory year for the charity. The figures in this report are for the period January 2020 December 2020 (12 months).

BAMT made a deficit of £6,263 during the period ending 31 December 2020.

Income

Income was slightly lower than in previous years mainly due to the effect of the pandemic. The charity received total income of £183,774. Income from subscriptions was £156,806. The charity received £3,290 in donations. During the financial year BAMT also received insurance monies of £20,317, in respect of the postponed conference which has been allocated to designated funds.

Expenditure

Total expenditure for the period was £190,037.

Restricted and Designated Funds

At the end of the financial year BAMT had a total amount of £43,937 in restricted funds. These restricted funds can only be spent for the purposes stated by the donors at the time of the donation. In addition, BAMT had another £49,203 in designated funds, which have been set aside by the trustees for specific purposes. The designated funds comprise accumulated conference surpluses (to be used for CPD activities) and funds for projects supporting the provision of music therapy in underserved communities.

In summary the key features of the period were as follows: The Finance subThe systems of internal control is being strengthened by regular review and/ or revision of internal policies and control processes.

The charity closed the year with a deficit from ordinary activities of £6,263. This was anticipated by the Board when BAMT commenced its programme of transformation and growth in 2019 and expected that some of this investment would be funded from reserves. BAMT maintains a good level of reserves to protect its sustainability. At year end, reserves were above the target level set by our reserves policy. The reserves level forms part of the regular KPIs reviewed by the Finance Committee.

BAMT continues to ensure the financial stability of the organisation by operating annual budgets and financial plans. These are presented to the Finance Committee at each meeting.

It can be seen from the figures on page 32 of the Financial Statements that, compared to earlier accounting periods, additional costs were incurred during the year on governance matters. These covered assistance This committee is pleased to report that the matter giving rise to the investigations is now closed with the total of the related costs having been included in the Statement of Financial Activities for 2020.

We are extremely thankful to our members, donors and everyone who provides their support in the smooth running of the organisation.

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH ASSOCIATION FOR MUSIC THERAPY

Independent examiner's report to the trustees of British Association for Music Therapy ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.

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:

  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 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.

Simon Syddall FCA For and on behalf of Duncan & Toplis Limited 4 Henley Way Doddington Road Lincoln Lincolnshire LN6 3QR

Date: ............................................. 25/11/2021

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BRITISH ASSOCIATION FOR MUSIC THERAPY

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020

Period
1.4.19
Year Ended to
31.12.20 31.12.19
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 2,890 400 3,290 22,257
Charitable activities 4
Promotion of music therapy 179,839 - 179,839 4,013
Investment income 3 645 - 645 1,042
Total 183,374 400 183,774 142,110
EXPENDITURE ON
Charitable activities 5
Promotion of music therapy 186,572 975 187,547 121,636
Other 2,490 - 2,490 2,895
Total 189,062 975 190,037 124,531
NET INCOME/(EXPENDITURE) (5,688) (575) (6,263) 17,579
RECONCILIATION OF FUNDS
Total funds brought forward 331,737 44,512 376,249 358,670
TOTAL FUNDS CARRIED FORWARD 326,049 43,937 369,986 376,249

The notes form part of these financial statements

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BRITISH ASSOCIATION FOR MUSIC THERAPY

STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2020

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
10
1,118
-
Investments
11
4,178
14,601
5,296
14,601
CURRENT ASSETS
Stocks
12
910
-
Debtors
13
47,962
-
Cash at bank
323,454
29,336
372,326
29,336
CREDITORS
Amounts falling due within one year
14
(51,573)
-
NET CURRENT ASSETS
320,753
29,336
TOTAL ASSETS LESS CURRENT LIABILITIES
326,049
43,937
NET ASSETS
326,049
43,937
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2020
2019
Total
Total
funds
funds
£
£
1,118
1,491
18,779
18,779
19,897
20,270
910
910
47,962
9,556
352,790
358,415
401,662
368,881
(51,573)
(12,902)
350,089
355,979
369,986
376,249
369,986
376,249
326,049
331,737
43,937
44,512
369,986
376,249

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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BRITISH ASSOCIATION FOR MUSIC THERAPY STATEMENT OF FINANCIAL POSITION - continuod 31 DECEMBER 2020 Thesè finanoal statements have been prepared in accordance with the provisions applicable to charitable companies sul4ect to the small companies regime. The financial statements were approved and authorised for issue by the Board of Trustees and authorised foi issue . and were signed on its behalf by.. A LAHEURTE Treasurer and Trustee The notes form part of these financial statements 22

BRITISH ASSOCIATION FOR MUSIC THERAPY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

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, with the exception of investments which are included at market value.

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':

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.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 15% on cost - Computer equipment 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

23

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.

continued...

24

BRITISH ASSOCIATION FOR MUSIC THERAPY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES - continued

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.

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. DONATIONS AND LEGACIES

Period
1.4.19
Year Ended to
31.12.20 31.12.19
£ £
Donations 2,638 15,464
Gift aid 652 543
Grants - 6,250
3,290 22,257
3. INVESTMENT INCOME
Period
1.4.19
Year Ended to
31.12.20 31.12.19
£ £
Deposit account interest 645 1,042
4. INCOME FROM CHARITABLE ACTIVITIES
Period
1.4.19
Year Ended to
31.12.20 31.12.19
Activity £ £
Journal income Promotion of music therapy 2,133 64
Member subscriptions Promotion of music therapy 156,806 114,748
Meetings Promotion of music therapy 583 520
Conferences Promotion of music therapy 20,317 -
National CPD Programme Promotion of music therapy - 3,429
Sale of publication Promotion of music therapy - 50
179,839 118,811

continued...

25

BRITISH ASSOCIATION FOR MUSIC THERAPY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

5. CHARITABLE ACTIVITIES COSTS

Grant
Support
Direct
funding of
costs (see
Costs
activities
note 7)
£
£
£
Promotion of music therapy
166,593
4,845
16,109
6.
SUPPORT COSTS
Governance
Management
Finance
costs
£
£
£
Other resources expended
-
-
2,490
Promotion of music therapy
3,596
658
11,855
3,596
658
14,345		 Totals
£
187,547		 Totals
£
187,547
Totals
£
2,490
16,109
18,599

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Period
1.4.19
Year Ended to
31.12.20 31.12.19
£ £
Depreciation - owned assets 373 344
Hire of office equipment 1,098 2,632
Other operating leases 10,038 7,509

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the period ended 31 December 2019.

Trustees' expenses

Trustees' expenses totalling £649 (Period ended 31.12.19 - £877) were paid to 4 (Period ended 31.12.19 - 6) trustees during the year.

9. STAFF COSTS

STAFF COSTS
Period
1.4.19
Year Ended to
31.12.20 31.12.19
£ £
Wages and salaries 90,602 47,300
Social security costs 4,883 1,543
Other pension costs 2,159 1,112
97,644 49,955

continued...

26

The average monthly number of employees during the year was as follows:

Period
1.4.19
Year Ended to
31.12.20 31.12.19
Administration 1 1
Development 1 -
Operations 1 1
3 2
No employees received emoluments in excess of £60,000.

10. TANGIBLE FIXED ASSETS

10.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 January 2020 and 31 December 2020
3,212
12,281
DEPRECIATION
At 1 January 2020
3,212
10,790
Charge for year
-
373
At 31 December 2020
3,212
11,163
NET BOOK VALUE
At 31 December 2020
-
1,118
At 31 December 2019
-
1,491
11.
FIXED ASSET INVESTMENTS
2020
£
Investment deposits
18,779
18,779
There were no investment assets outside the UK.
Investments (neither listed nor unlisted) were as follows:		 Totals
£
15,493
14,002
373
14,375
1,118
1,491
2019
£
18,779
18,779
Nat Savings Investment account - General Fund
Nat Savings Income Bond - General Fund
Nat Savings Income Bond J Alvin Music Therapy Fund - General
Nat Savings Investment Account J Alvin Music Therapy Fund - Research
Nat Savings Investment Account J Alvin Music Therapy Fund - Scholarship		 2020
£
178
4,000
8,000
4,182
2,419
18,779		 2019
£
178
4,000
8,000
4,182
2,419
18,779

continued...

27

BRITISH ASSOCIATION FOR MUSIC THERAPY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

12.
STOCKS
Materials for sale
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Prepayments
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accruals and deferred income		 2020
£
910
2020
£
-
20,969
5,135
21,858
47,962
2020
£
1,901
2,279
47,393
51,573		 2019
£
910
2019
£
120
543
1,425
7,468
9,556
2019
£
-
8,239
4,663
12,902

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2020
£
4,635
-
4,635		 2019
£
8,866
4,433
13,299

continued...

28

BRITISH ASSOCIATION FOR MUSIC THERAPY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

16. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.1.20 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 302,851 (26,005) 276,846
Designated fund 28,886 20,317 49,203
331,737 (5,688) 326,049
Restricted funds
Guildford Academic Associates Music
Therapy Fund 25,393 - 25,393
Juliet Alvin Music Therapy Fund - General 5,735 - 5,735
Juliet Alvin Music Therapy Fund -
Humphrey Mews Memorial Fund 3,636 400 4,036
Juliet Alvin Music Therapy Fund -
Scholarship Fund 1,792 (975) 817
Juliet Alvin Music Therapy Fund -
Research Fund 7,956 - 7,956
44,512 (575) 43,937
TOTAL FUNDS 376,249 (6,263) 369,986
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 183,374 (189,062) (5,688)
Restricted funds
Juliet Alvin Music Therapy Fund -
Humphrey Mews Memorial Fund 400 - 400
Juliet Alvin Music Therapy Fund -
Scholarship Fund - (975) (975)
400 (975) (575)
TOTAL FUNDS 183,774 (190,037) (6,263)

continued...

29

BRITISH ASSOCIATION FOR MUSIC THERAPY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated fund
Restricted funds
Guildford Academic Associates Music
Therapy Fund
Juliet Alvin Music Therapy Fund - General
Juliet Alvin Music Therapy Fund -
Humphrey Mews Memorial Fund
Juliet Alvin Music Therapy Fund -
Scholarship Fund
Juliet Alvin Music Therapy Fund -
Research Fund
TOTAL FUNDS		 Net
movement
At
At 1.4.19
in funds
31.12.19
£
£
£
274,316
28,535
302,851
38,886
(10,000)
28,886
313,202
18,535
331,737
25,393
-
25,393
5,735
-
5,735
3,636
-
3,636
2,748
(956)
1,792
7,956
-
7,956
45,468
(956)
44,512
358,670
17,579
376,249

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 142,086 (113,551) 27,555
Designated fund - (10,000) (10,000)
142,086 (123,551) 18,535
Restricted funds
Juliet Alvin Music Therapy Fund -
Scholarship Fund 24 (980) (956)
TOTAL FUNDS 142,110 (124,531) 17,579

17. RELATED PARTY DISCLOSURES

During the year £500 was paid to a trustee for taking time away from employment for editing British Journal of Music Therapy. (Period ended 31.12.20 - £500 was paid to a trustee for taking time away from employment for editing British Journal of Music Therapy). These were considered reasonable expenses

continued...

30

BRITISH ASSOCIATION FOR MUSIC THERAPY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2020
Period
1.4.19
Year Ended to
31.12.20 31.12.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 2,638 15,464
Gift aid 652 543
Grants - 6,250
3,290 22,257
Subscriptions 156,806 114,748
Investment income
Deposit account interest 645 1,042
Charitable activities
Journal income 2,133 64
Meetings 583 520
Conferences 20,317 -
National CPD Programme - 3,429
Sale of publication - 50
23,033 4,063
Total incoming resources 183,774 142,110
EXPENDITURE
Charitable activities
Wages 90,602 47,300
Social security 4,883 1,543
Pensions 2,159 1,112
Hire of office equipment 1,098 2,632
Rent 10,038 7,509
Telephone 1,495 965
Postage and stationery 346 633
Office costs 4,806 3,705
Website maintenance costs 13,606 1,732
Journal costs 25,671 26,183
Leading Note costs 1,570 1,320
Marketing and publicity 4,528 1,769
Regional events 673 1,101
Subscription costs 2,123 1,263
Carried forward 163,598 98,767

This page does not form part of the statutory financial statements

31

BRITISH ASSOCIATION FOR MUSIC THERAPY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Charitable activities
Brought forward
Student events
AHP Rewards
National CPD programme
Consultancy fees
Training and Education Committee expenses
EMTC costs
Tangent grants
Student grants
Support costs
Management
Insurance
Trustee and other governance meeting expenses
Trustee expenses
Finance
Bank charges
Computer equipment
Governance costs
Accountancy fees
Legal and professional costs
Total resources expended
Net (expenditure)/income		 163,598
-
575
1,400
1,020
-
-
-
4,845
171, 438
505
2,442
649
3, 596
285
373
658
2,490
11,855
14, 345
190,037
(6,263)		 98,767
645
-
3,247
350
495
307
10,000
4,865
118, 676
377
1,183
877
2, 437
179
344
523
2,370
525

This page does not form part of the statutory financial statements

32