2022-12-31-accounts - British Association For Music Therapy

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				Page
Report ofthe	Trustees		1	to	9
Independent	Examiner's	Report		10
Statement of	Financial	Activities
Balance Sheet			12	to	13
Notes to the Financial Statements			14	to	25
Detailed Statement of Financial Activities			26	to	27

Date statistics taken			1Jan 2019	1Jan 2020	1Jan 2021	1Jan 2022	1Jan 2023
Music therapists registered with		HCPC	1,080	1,162	1,174	1,278	1,216
BAMT Membership	2019-2023
BAMT			2019	2020	2021	2022	2023
Members (full, newly	qualified)		821	813	856	905	896
Transitional, overseas, career break,
retired			131	136	128	124	116
Trainees (all trainee	members)		41	93	112	104	121
Associates (full 5concessiona ry)			56	60	58	82	78
			1,049	1,102	1,154	1,215	1,211

						31.12.22	31.12.21
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	E		E	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies				1,700		1,700	22,568
Charitable activities
Promotion of music	therapy			434,874		434,874	229,897
Investment income				2,396	95	2,491	42
Total				438,970		439,065	252,507
EXPENDITURE ON
Charitable activities
Promotion of music	therapy			421,847	500	422,347	207,551
Other							2,031
Total				421,847	500	422,347	209,582
NET INCOME/(EXPENDITURE)				17123	(405)	16,718	42,925
Transfers between	funds		17	436	(436)
Net movement in funds				17,559	(841)	16,718	42,925
RECONCILIATION OF FUNDS
Total funds brought	forward			366,282	46,629	412,911	369,986
TOTAL FUNDS CARRIED FORWARD				383,841	45,788	429,629	412,911

				31.12.22	31.12.21
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	E	E	f	f
FIXEDASSETS
Tangible assets	11	629		629	839
Investments	12		12,000	12,000	12,000
		629	12,000	12,629	12,839
CURRENT ASSETS
Stocks	13	910		910	910
Debtors	14	13,812		13,812	46,838
Cash at bank		399,348	33,788	433,136	351,965
		414,070	33,788	447,858	399,713
CREDITORS
Amounts falling due within one year	15	(30,858)		(30,858)	359
NET CURRENT ASSETS		383,212	33,788	417,000	400,072
TOTAL ASSETS LESSCURRENT LIABILITIES		383,841	45,788	429,629	412,911
NET ASSETS		383,841	45,788	429,629	412,911
FUNDS	17
Unrestricted funds				383,841	366,282
Restricted funds				45,788	46,629
TOTAL FUNDS				429,629	412,911

2.	DONATIONS	DONATIONS		AND LEGACIES
								31.12.22	31.12.21
								E
	Donations							1,116	1,888
	Gift aid							584	416
	Legacies								17,764
	Grants								2,500
								1,700	22,568
3.	INVESTMENT			INCOME
								31.12.22	31.12.21
								E	f
	Deposit	account interest						2,491	42
4.	INCOME	FROM CHARITABLE			ACTIVITIES
								31.12.22	31.12.21
					Activity			f	E
	Journal	income			Promotion	of music therapy		1,956	1,925
	Subscriptions				Promotion	of music therapy		169,580	168,021
	Conferences				Promotion	of music therapy		258,227	59,951
	Event income				Promotion	of music therapy		317
	National	CPD Programme			Promotion	of music therapy		4,794
								434,874	229,897
5.	CHARITABLE			ACTIVITIES COSTS
							Grant	Support
						Direct	funding of	costs (see
						Costs	activities	note 6)	Totals
						E	f	E	f
	Promotion		of music therapy			415,030	4,625	2,692	422,347
6.	SUPPORT COSTS
								Governance
						IVlanagernent	Finance	costs	Totals
						E	E	E	E
	Promotion		ofmusic therapy			256	486	1,950	2,692

Management
					31.12,22	31.12.21
					Promotion
					ofmusic	Total
					therapy f	activities E
Trustee expenses					256	151
Finance
					31.12.22	31.12.21
					Promotion
					ofmusic	Total
					therapy	activities
					f	E
Bank charges					276	304
Depreciation	oftangible	fixed assets			210	279
Governance	costs
					31.12.22	31.12.21
					Promotion
					ofmusic	Total
					therapy	activities
					E	f
Accountancy	fees				1,950	2,031
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated after charging/(crediting):
					31.12.22	31.12.21
					E	E
Depreciation	- owned assets				210	279
Independent	examiner	fees			1,200	1,200
Independent	examiner	fees —other accountancy		services	700	175
Rental costs	under operating		leases		9,945	10,665

									31.12.22	31.12.21
									E	E
Wages and		salaries							136,422	112,273
Social security			costs						9,186	6,687
Other pension			costs						5,223	3,396
									150,831	122,356
The average		monthly		number	ofemployees		during the year was as	follows:
									31.12.22	31.12.21
Administration									1	1
Development									1	1
Operations									1	1
No employees			received emoluments			in excess ofE60,000.
COMPARATIVES FOR THE STATEMENT OF							FINANCIAL ACTIVITIES
								Unrestricted	Restricted	Total
								funds	funds	funds
								E	E	f
INCOME AND			ENDOWMENTS		FROM
Donations	and		legacies					22,168	400	22,568
Charitable		activities
Promotion		of	music therapy					229,897		229,897
Investment		income						23	19
Total								252,088	419	252,507
EXPENDITURE			ON
Charitable		activities
Promotion		of	music therapy					207,351	200	207,551
Other								2,031		2,031
Total								209,382	200	209,582

10.	COMPARATIVES FOR THE	COMPARATIVES FOR THE	STATEMENT OF FINANCIAL ACTIVITIES - continued	STATEMENT OF FINANCIAL ACTIVITIES - continued	STATEMENT OF FINANCIAL ACTIVITIES - continued	STATEMENT OF FINANCIAL ACTIVITIES - continued
					Unrestricted		Restricted	Total
					funds		funds	funds
						f	f	f
	NET INCOME				42,706		219	42,925
	Transfers between funds				{2,473)		2,473
	Net movement in funds				40,233		2,692	42,925
	RECONCILIATION OF FUNDS
	Total funds brought	forward			326,049		43,937	369,986
	TOTAL FUNDS CARRIED FORWARD				366,282		46,629	412,911
11.	TANGIBLE FIXEDASSETS
					Fixtures
					and		Computer
					fittings		equipment	Totals
					f		f	f
	COST
	At 1stJanuary 2022 and
	31st December 2022				3	212	12,281	15,493
	DEPRECIATION
	At 1stJanuary 2022				3	212	11,442	14,654
	Charge for year						210	210
	At 31st December 2022				3	212	11,652	14,864
	NET BOOK VALUE
	At 31st December 2022						629	629
	At 31st December 2021						839	839
12.	FIXEDASSET INVESTMENTS
							31.12.22	31.12.21
							f	f
	Investment deposits						12,000	12,000
	There were no investment		assets outside		the UK.
	Investments (neither	listed	nor unlisted)		were as follows:
							31.12.22	31.12.21
							f	f
	NS&l Income Bond -	General		Fund			4,000	4,000
	NS&I Income Bond J	Alvin	Music Therapy		—General		8,000	8,000
							12,000	12,000

13.	STOCKS
				31.12.22	31.12.21
				f	f
	Materials for sale			910	910
14.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
				31.12.22	31.12.21
				f	f
	Trade debtors			450
	Other debtors			584	766
	VAT			1,187	1,036
	Prepayrnents			11,591	45,036
				13,812	46,838
15.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
				31.12.22	31.12.21
				f	E
	Trade creditors			27,145	594
	Other creditors			1,588	(2,328)
	Accruals and deferred		income	2,125	1,375
				30,858	(359)

Minimum lease payments under non-cancellable operati	ng leases fall due as follows:
	31.12.22	31.12.21
	E	E
Within one year	5,140	9,848
Between one and five years		5,140
	5,140	14,988

MOVEMEN	T	IN FUNDS
								Net	Transfers
								movement	between	At
							At 1.1.22	in funds	funds	31.12.22
								E	E	E
Unrestricted		funds
General fund							275,968	(18,676)	436	257,728
Designated		Fund					90,314	35,799		126,113
							366,282	17 123	436	383,841
Restricted	funds
Guildford	Academic Associates Music
Therapy Fund							25,393			25,393
Juliet Alvin		Music Therapy		Fund	-	General	11,356	94	4,000	15,450
Juliet Alvin		Music Therapy		Fund-
Humphrey		Mews Memorial		Fund			4,436		(4,436)
Juliet Alvin		Music Therapy		Fund-
Scholarship		Fund					1,263	(500)		763
Juliet Alvin		Music Therapy		Fund	—Research
Fund
							4,181			4,182
							46,629	(405)	(436)	45,788
TOTAL FUNDS							412,911	16,718		429,629
Net movement in funds,			included			in the above are as follows:
								Incoming	Resources	Movement
								resources	expended	in funds
									E	f
Unrestricted		funds
General fund								180,742	(199,418)	(18,676)
Designated		Fund						258,228	(222,429)	35,799
								438,970	(421,847)	17,123
Restricted	funds
Juliet Alvin		Music Therapy		Fund -		General		94		94
Juliet Alvin		Music Therapy		Fund-
Scholarship		Fund							(500)	(500)
Juliet Alvin		Music Therapy		Fund -		Research
Fund
								95	(500)	(405)
TOTAL FUNDS								439,065	(422,347)	16,718

								Net	Transfers
								movement	between	At
					At 1.1.21			in funds	funds	31.12.21
						f		f		E
Unrestricted	funds
General fund					276,846			1,595	(2,473)	275,968
Designated	Fund				49,203			41,111		90,314
					326,049			42,706	(2,473)	366,282
Restricted funds
Guildford Academic Associates				Music
Therapy Fund					25,393					25,393
Juliet Alvin	Music Therapy	Fund		- General		5,735			5,621	11,356
Juliet Alvin	Music Therapy	Fund—
Humphrey	Mews Memorial		Fund			4,036		400		4,436
Juliet Alvin	Music Therapy		Fund-
Scholarship	Fund						817	(182)	627	1,262
Juliet Alvin	Music Therapy		Fund	- Research
Fund
						7,956			(3,775)	4,182
					43,937			219	2,473	46,629
TOTAL FUNDS					369,986			42,925		412,911
Comparative	net movement		in	funds, included	in the	above are		as follows:
								Incoming	Resources	Movement
								resources	expended	in funds
								f	E
Unrestricted	funds
General fund								189,638	(188,043)	1,595
Designated	Fund							62,450	(21,339)	41,111
								252,088	(209,382)	42,706
Restricted funds
Juliet Alvin	Music Therapy		Fund-
Hum phrey	Mews Memorial		Fund					400		400
Juliet Alvin	Music Therapy		Fund-
Scholarship	Fund							18	(200)	(182)
Juliet Alvin	Music Therapy		Fund	—Research
Fund
								419	(200)	219
TOTAL FUNDS								252,507	(209,582)	42,925

					Net	Transfers
					movement	between	Ai
				At 1.1.21	in funds	funds	31.12.22
				f	E	E	E
Unrestricted		funds
General fund				276,846	(17,081)	(2,037)	257,728
Designated		Fund		49,203	76,910		126,113
				326,049	59,829	(2,037)	383,841
Restricted	funds
Guildford	Academic Associates Music
Therapy Fund				25,393			25,393
Juliet Alvin		Music Therapy	Fund - General	5,735	94	9,621	15,450
Juliet Alvin		Music Therapy	Fund—
Humphrey		Mews Memorial	Fund	4,036	400	(4,436)
Juliet Alvin		Music Therapy	Fund—
Scholarship		Fund		817	(682)	627	762
Juliet Alvin		Music Therapy	Fund - Research
Fund
				7,956		(3,775)	4,183
				43,937	(186)	2,037	45,788
TOTAL FUNDS				369,986	59,643		429,629

			Incoming	Resources	Movement
			resources	expended	in funds
			f	f	E
Unrestricted	funds
General fund			370,380	(387,461)	(17,081)
Designated	Fund		320,678	(243,768)	76,910
			691,058	(631,229)	59,829
Restricted funds
Juliet Alvin	Music Therapy	Fund - General	94		94
Juliet Alvin	Music Therapy	Fund-
Humphrey	Mews Memorial	Fund	400		400
Juliet Alvin	Music Therapy	Fund-
Scholarship	Fund			(700)	(682)
Juliet Alvin	Music Therapy	Fund - Research
Fund
			514	(700)	(186)
TOTAL FUNDS			691,572	(631,929)	59,643

				Detailed Statement of Financial Activities
				forthe year ended 31st December 2022
					31.12.22	31.12.21
					E	E
INCOME AND	ENDOWMENTS
Donations and		legacies
Donations					1,116	1,888
Gift aid					584	416
Legacies						17,764
Grants						2,500
					1,700	22,568
Investment income
Deposit account		interest			2,491	42
Charitable activities
Journalincome					1,956	1,925
Subscriptions					169,580	168,021
Conferences					258,227	59,951
Event income					317
National CPD	Programme				4,794
					434,874	229,897
Total incoming		resources			439,065	252,507
EXPENDITURE
Charitable activities
Salaries					136,422	112,273
Social security					9,186	6,687
Pensions					5,223	3,396
Office costs					19,487	15,405
Website maintenance			costs		2,940	2,627
Journal costs					28,830	27,930
Leading note	costs				1,715	1,690
Marketing and		publicity				113
Regional events					1,373	889
Subscription	costs				2,918	2,737
AHP rewards					575	575
Consultancy fees						5,000
Training and	education		costs		606	250
Conference costs					196,033	19,553
EDI Project					100	752
Mentor for Chair					158	2,040
AHA costs					5,000
National CPD	Programme				4,464
Student grants					4,625	4,900
					419,655	206,817

		Detailed	Statement ofFina ncia IActivities
		forthe	year ended 31st December 2022
				31.12.22		31.12.21
				E		E
Support costs
Management
Trustee expenses					256		151
Finance
Bank charges					276		304
Computer equipment					210		279
							583
Governance	costs
Accountancy	fees			1,950		2,031
Total resources	expended			422,347		209,582
Net income				16,718		42,925