2023-12-31-accounts - British Association For Music Therapy

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ANNUAL REPORT

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st December 2023 for

BRITISH ASSOCIATION FOR MUSIC THERAPY

info@bamt.org

The British Association for Music Therapy 86-90 Paul Street, London, EC2A 4NE Registered Charity no 1137807 Registered Company no 7301585

www.bamt.org

Simpson Wreford & Partners Chartered Accountants Suffolk House, George Street Croydon, CR0 0YN

Table of contents Table of contents

About BAMT (1)
BAMT’S Aims and Objectives (1)
Our cultural Positioning (2)
Structure, Governance and Management (3) Our Trustees (4)
Reference and Administrative Details (6)
Our Operational Team (7)
Memberships (8)

Reports

Chair’s Report (9-10)
Social Impact Committee Report (11-13) Governance Committee Report (14-15) Remunerations Committee Report (16)
Communications and Marketing Committee (17) Training and Education Committee Report (18-20) Clinical Affairs Sub-Committee Report (21) Financial Report (22-23)
Independent Examiner’s Report (24-25) Statement of Financial Activities (26) Balance Sheet (27-28)
Notes to the Financial Statements (29-41)
Detailed Statement of Financial Activities (42-43)

About BAMT

At the British Association for Music Therapy (BAMT), we are passionately committed to empowering Music Therapists through unparalleled support, resources, and advocacy.

Our mission extends beyond the provision of services; it's about fostering a thriving community where Music Therapists can grow, innovate, and excel.

This commitment begins the moment a Music Therapist becomes a part of our association, ensuring that they are not just joining an organisation, but becoming part of a movement dedicated to elevating the practice of Music Therapy.

From professional development to cutting-edge research, up-to-date guidelines to networking opportunities, BAMT stands as a beacon of excellence and support, ensuring that our members are equipped, inspired, and recognised as pioneers in the transformative power of Music Therapy.

BAMT’s Aims and Objectives

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;

● To promote the use and development of Music Therapy for children and adults with a wide range of needs;

To promote the understanding of Music Therapy for the general public;
To advance education in Music Therapy.

Our mission continues to be:

● To promote the profession and practice of Music Therapy in the UK;

● To act as a voice for those who could benefit from Music Therapy and for those who provide Music Therapy.

Our Cultural Positioning

At BAMT we recognise that a vibrant, inclusive, and dynamic culture is essential to our success. It shapes the way we interact, innovate, and approach challenges.

Our culture is built on a foundation of mutual respect, continuous learning, and a commitment to excellence. We celebrate diversity, encourage open communication, and foster a sense of belonging among all members.

By valuing each individual's unique contributions, we create an environment where creativity flourishes, collaboration is natural, and collective goals are achieved with enthusiasm and integrity. This cultural ethos not only drives our internal dynamics but also reflects in the quality of service we provide to our members, shaping their experience and satisfaction.

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Structure, Governance and

Management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Our Trustees

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 31st December 2023. 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).

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. As a professional organisation we commit to having Music Therapists as a minimum of 50% of the board and that the Chair of the board will always be a Music Therapist.

At the third AGM after their 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 meeting members of the operational team in order to familiarise themselves with 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.

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 £238,816 compared to unrestricted expenditure of £219,397 for the year.

Board Meetings and Committees in 2023

The Board of Trustees met five times during the year. There was one new appointment, three resignations and one re-appointment during the year 2023. Expanding the Board has brought new experience and perspectives, from both within Music Therapy and beyond.

The Board Committees and Sub-Committees are:

Finance
Governance
Training and Education
Social Impact: formerly Equality, Diversity, Inclusion and Belonging (EDIB)
Remunerations (formed)
Clinical Affairs Sub-Committee (formed)

Trustee Appointments and Resignations in 2023

E Tingle - BAMT Chair - Music Therapist (MT)
AJ Sullivan - Vice Chair
A Laheurte - Treasurer (resigned 28.09.2023)
S Khan - Treasurer (appointed 15.03.2023)
V Sleight (resigned 28.09.2023) - MT
J E Kirkwood - MT

● L Al-Bandar - MT

AC Stain - MT
PJ Rogers - MT
I K Schon (resigned 26.11.2023)
N H Uddin

● C J Warner - MT

HP Davies

Reference and Administrative Details

Registered Company number 07301585 (England and Wales)

Registered Charity number

1137807

Registered office

86 - 90 Paul Street London EC2A 4NE

Company Secretary

U Aravinth

Independent Examiner

Simpson Wreford & Partners Chartered Accountants Suffolk House George Street Croydon Surrey CR0 0YN

Bankers

Unity Trust Bank Plc Birmingham B1 2HB

13th March 2024 Approved by order of the board of trustees on .............................................

and signed on its behalf by:

........................................................................ E Tingle – Chair of Trustees

Our Operational Team

Operational Team Changes in 2023

BAMT has been able to further develop its operational team during this year.

Jonathan Cousins-Booth resigned from the post of Director of Professional Affairs in May 2023, to take up a role as Associate Director of AHPs at the Isle of Wight NHS Trust. With this resignation we took the opportunity to evaluate this post and its different responsibilities and decided to split the role into two new roles - Director of Professional Affairs (DPA) and Education & Research Officer (ERO).

After a rigorous recruitment process we appointed Karen Diamond as DPA and Clare Maddocks as ERO. Clare was previously BAMT’s PR Officer and her move to the ERO role left this post vacant. Once again we used this as an opportunity to evaluate this role and have developed it into that of a Communications and Marketing Officer. We hope to appoint to this new post early in 2024.

The Operational Team has continued to benefit from the outstanding “day-to-day” work of Usha, and administration support from Lisa.

Music Therapists registered with HCPC 2020 -2024

There had been a slight dip in the Full membership numbers during the year, but the overall member numbers increased by 92.

The membership fees for 2023 remained unchanged. 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.

	Jan 2020	Jan 2021	Jan 2022	Jan 2023	Jan 2024
HCPC Registrations	1,162	1,174	1,278	1,216	1,423
BAMT Membership 2020-2024	Jan 2020	Jan 2021	Jan 2022	Jan 2023	Jan 2024
Members (Full, Newly Qualified)	813	856	905	896	976
Transitional, Overseas, Career Break, Retired	136	128	124	116	127
Trainees (All Trainee Members)	93	112	104	121	134
Associates (Full and Concessionary)	60	58	82	78	66
	1,102	1,154	1,215	1,211	1,303

Chair’s report

The year has seen BAMT continuing to focus on advocating for the profession at both regional and national level; providing increased CPD opportunities for our membership; developing further network groups; working towards the next conference; and actively seeking to further engage with and support our membership.

Highlights of the year include two virtual jobs fairs run in February and June. The second of these being arranged as a direct response to the success and popularity of the first. We are grateful to all the many Music Therapy employers who took part in these events and delighted that this has led to members making new connections and further Music Therapy work taking place.

In April I was delighted to attend the Advancing Healthcare Awards at which Karen Diamond and her team won the Music Therapy Award, and were then announced as overall winners by AHA. A tribute to the team’s hard work and client centred focus. BAMT’s CPD support scheme for newly qualified Music Therapists continues to be immensely popular and we are grateful to all those who provide mentoring and support through this scheme.

The 2024 conference was announced after a strong round of applications to host this. The venue will be the Curve Theatre, Leicester and a great deal of work has already been undertaken by the Operational Team and the many people who volunteer their time and expertise as conference committee, programming committee and/or local organising committee members, to deliver an innovative and more accessible conference next year.

Both the Board and the Operational Team continue to develop and gain ground in establishing strategic, governance, and operational structures which we hope will enable BAMT to move securely forwards, better serving our ability to support our membership and meet our aims and objectives.

Operationally we were sad to lose Jonathan Cousins-Booth who served as BAMT’s first Director of Professional Affairs. We are grateful to Jonathan for his pioneering work in the role. His move to a substantial post in the NHS led to BAMT advertising and appointing to two separate roles. We are delighted that Karen Diamond has become our Director of Professional Affairs, and Clare Maddocks is now the BAMT Research and Education Officer. These two appointments, made in the face of strong competition, mean that the role of Communications Officer has been vacated as Clare moves to her new duties.

At the time of writing we are about to interview for a new Communications and Marketing position. BAMT is fortunate to have such a strong and dedicated Operational Team, led so excellently by our Chief Executive, Andrew Langford. Andrew’s continued determined advocacy for Music Therapy in sometimes difficult high-level national conversations, is work which is often unseen and we are immensely grateful to him for this and all he does. We are grateful too to each member of the Operational Team for their work, and service to BAMT.

At Board level we have been sad to say goodbye to Annyes LaHeurte, who had been so generous with her time and skills. We welcomed Sofia Khan to the Board. Sofia took over as Treasurer as Annyes stepped down. Sadly, Imogen’s growing work commitments meant that she was compelled to tender her resignation at the end of the year. The Board has worked hard across the year to reorganise and develop the committee structure in order to better serve BAMT and BAMT’s members. This has led to the formation of two new groups, the Remunerations Committee, a small group of trustees who oversee salary related issues, ensuring accountability through external scoping and rigorous detailed work, and the Clinical Affairs Sub-Committee.

This sub-committee is convened by Penny Rogers and will be attended by Karen Diamond in her role as Director of Professional Affairs however in part it serves to connect an excellent working group directly to the Board; Penny and Karen will provide continuity for this sub-committee but membership will fluctuate to ensure expertise in the specific topics that it will work on. For many years we have been grateful to Wendy Ruck who Chairs the Supervision Working group for the excellent work which she and the group undertake in overseeing BAMT’s register of Music Therapy Supervisors. The Clinical Affairs Sub-Committee allows such work to be connected directly into the heart of BAMT’s strategic and operational thinking.

The Board has met for two away days which have allowed time and space both to undertake training, in particular about skills which have allowed us to update and overhaul the Risk Register. These in person days have also provided the opportunity to work together in depth, cementing our understanding of BAMT’s ethos and vision, and meaning that we have all but finalised the five year strategic plan which will be published early in 2024.

I am grateful to the hard work of so many people who sustain and develop BAMT: the Operational Team; the Board; and all those members and supporters who volunteer their time and expertise in order that we can continue to promote, develop and celebrate the power of Music Therapy.

Eleanor Tingle, Chair BAMT

Social Impact Committee Report 2023

The Social Impact Committee (SIC) is a committee comprising of three trustee members with the support and involvement of the operational team.

In September 2023 Laura Al-Bandar became Chair of this committee.

The remit of the SIC is to represent BAMT and strategically influence change across Music Therapy in regard to its Social Impact, including Equity, Diversity, Inclusion and Belonging (EDIB) and Environment and Sustainability (ES).

Summary of main activities

Leading systemic changes within BAMT through representation at Board level and leading on improving policy, structures and resources
Empowering the membership to make progress in this area and to provide safe and meaningful support to members

● Ensuring that BAMT collaborates with key external systems and individuals including music educators, stakeholders and Service Users in order to promote and create change related to the committee’s objectives

Regularly reviewing those risks which fall within the remit of the committee
Providing guidance and advice where requested to BAMT Trustees and staff on matters related to Social Impact

Summary of the main activities undertaken for the public benefit in relation to these objects:

The committee was previously named the EDIB Committee, however it was decided in December 2023 to extend the remit of the committee to include issues of ES and so the name of the committee was changed to the Social Impact Committee to reflect this.

SIC have now finalised the 5 year strategy for 2024-2029. The strategy focuses on putting in the foundations for a more accessible, inclusive and sustainable profession where all members and Service Users feel they are thriving, outlining the following goals:

To ensure a more diverse Music Therapy profession
For Members to feel they belong to an inclusive profession
For the BAMT to implement positive social impact across its organisational structure
To minimise health inequalities and barriers to access for Music Therapy Service Users
To minimise profession-wide harm to the environment
For Music Therapy to be known for having a positive impact on sustainability.

SIC have supported BAMT in their CPD offering and putting appropriate support in place for members who have marginalised identities.

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

We now have a network group for Music Therapist’s with a Disability. In May the network facilitated a roundtable on DISABILITY, DIVERSITY and INCLUSION WITHIN THE MUSIC THERAPY PROFESSION and there have been other CPD events focussed on disability following this.

A discount for members with a disability has been introduced as well as a reduced rate of 30% for the upcoming conference. Members have given positive feedback for this change.

Due to the success of the previous EDIB roundtables and network groups, the committee have supported plans for similar events in 2024 to focus on LGBTQIA+ issues and environment and sustainability as well as further CPD events. The conference programming committee have been supported to ensure that EDIB will be considered throughout the 2024 conference as well as doing what they can to increase accessibility for all delegates.

Laura Al-Bandar, Chair Social Impact Committee

Governance Committee Report 2023

The Governance Committee met in March, July, September and November in 2023. Across 2023 the Governance Committee has led a restructure and review of the organisation’s risk register.

Ownership of risks has been assigned to either BAMT Committees or Staff and have been reviewed and updated to reflect the mitigations in place against the risk, plans to resolve or reduce the risk to an acceptable level, and the current risk level. This work is due for completion by June 2024.

Going forward all committees will meet ahead of the Governance Committee Meeting to review their risks and report both newly identified risks and updated risks to the Governance Committee, with any essential reporting at the next full board meeting.

In early 2023 a procurement exercise was undertaken to appoint a Human Resources Advisory Company. Citrus HR was the successful company and has been working with the Chief Executive since March 2023.

At the Trustees’ Away Day in June 2023 the Governance Committee identified its priorities for the forthcoming years. These are:

Summary of main activities

           - Continued Review of the Risk Register

     - Development and implementation of a Risk Management Policy

        - Development of a Policy for Writing and Managing Policies

To review Current policies and identify policies that may be required, with a further aim to then write these.
- Development of an Operational Dashboard for Board Assurance purposes.
Development of Terms of Reference and Annual Reporting for all BAMT Special Interest Groups, Network Groups and Regional Groups.

The Trustee’s Away Day saw the Board identify all Special Interest Groups, Network Groups and Regional Groups that meet as members of BAMT. To ensure that there is Board level oversight of these groups these committees have now been aligned with a member of the operational team and Committees and Sub Committees of the BAMT Board of Trustees. Over the course of 2024 Karen Diamond will work with all of these

groups to ensure that a Terms of Reference is in place. From 2025 it is envisioned that these groups will provide a short summary of their activity across the year for future Annual Reports.

The Governance Committee have commenced work on a ‘Policy for Writing and Managing Policies’ and developing a Quality and Equity Impact Assessment (QEIA) – both will be used in the future to ensure a consistent approach to writing policies and ensuring all policies identify issues of equity that are either addressed or mitigated.

The Governance Committee have an ambitious programme of work for 2024, however feel confident that this work is both necessary and will lead to improved operational and strategic governance at BAMT.

Anthony Sullivan, Chair Governance Committee, Vice-Chair BAMT Board

Remunerations Committee Report 2023

The Remunerations Committee was formed in late 2023. The purpose of the committee is to ensure that there are policies and processes in place to ensure a transparent review of BAMT Salaries. The group is comprised of the BAMT Chair, BAMT CEO, Vice Chair, Treasurer and a Music Therapist Trustee. The inaugural meeting of the committee took place on the 31st of October 2023. The Committee will develop a policy of annual salary review that is to be approved by the Summer of 2024.

This policy will be used going forward to make recommendations to the Board of Trustees Autumn Meeting on BAMT Staff salaries increases for the following year. The committee has also commenced a review of the CEO Salary Package to ensure that it is commensurate with similar roles in other Allied Health Professional Organisations and Charitable Organisations. The committee aims to make recommendations on this to the Trust Board in January 2024.

Anthony Sullivan, Chair Remunerations Committee, Vice-Chair BAMT Board

Marketing and Communications Committee Report 2023

The Communication & Marketing Committee (CM) comprises 3 members and met 6 times during 2023.

The remit of the CM is to:

● Represent the whole Music Therapy profession and advocate for Music Therapy

● Take strategic responsibility for informing the Board of BAMT's voice on all matters relating to communications and marketing.

● Offer appropriate support and advise the staff team in delivering effective communications and marketing. ensure a comprehensive and cohesive approach - for all of BAMTs work - to be "on message" as defined in the core values and mission statement. This approach includes: support for BAMT's vision - aims, objectives, next five years monitoring, evaluation and impact, branding core values and review associated risks.

Summary of main activities:

Developing a CMC strategy: Formulated a comprehensive strategy for the 2024-29 BAMT Strategic Plan, ensuring alignment with our overarching organisational goals.
Risk Register review: Conducted a thorough review of the risk register, identifying and addressing potential challenges to our strategic objectives.
- BAMT Conference 2024 support of promotion plans for a successful conference.
Recruitment of Communications & Marketing Officer: Application shortlisting and interview support in appointing a candidate who aligns with our mission and values.
Guidance on key communications: Strategic guidance for significant communications, including the introduction of a disability discount and the necessary adjustment of membership fees.
Annual General Meeting (AGM) involvement: Actively contributing to presentations and decision-making processes.
Collaboration with the operations team: Enhancing BAMT's brand awareness, clarifying our
unique value proposition, and strengthening member loyalty, ensuring all efforts are in sync with BAMT’s key objectives.

Abigail Stain, Chair, Communications and Marketing Committee

Training and Education Committee Report 2023

The Training and Education Committee (TEC) is a committee comprising the Programme Leaders of the eight HCPC recognised Masters degree Music Therapy training programmes within the UK and the BAMT Research and Education officer.

The Programme Leader from Limerick remains on the Committee in an Associate capacity.

The remit of the TEC is:

To speak, on behalf of all training programmes on matters that affect the training of
Music Therapists, to BAMT as the professional body, and through BAMT to other bodies on which BAMT has representation (e.g. HCPC, AHPELF, HEE/Prof Body Education and Training Network).
To respond in a timely way on matters wholly or largely to do with education and training, both at the request of BAMT and on its own initiative.

● To consider the present and future needs of the Music Therapy profession as these relate to training and any threats or opportunities to these, and to act in the best interests of the profession as a whole.

To consult with stakeholders/users (including service users, trainees, placement educators, employers etc) about the current and future needs of the profession.
To advise BAMT on matters to do with education and training.
To work together as a committee to continue to provide high standards of learning and teaching in music therapy across the UK.
To support and advise therapists and academic institutions that are considering setting up Music Therapy training programmes including Apprenticeship programmes.
To liaise with the Social Impact Committee with representation of each Chair on the other committee.

Summary of the main activities undertaken for the public benefit in relation to these objects:

This calendar year it has been possible to manage some face-to-face TEC meetings as well as online business meetings. The TEC has met 6 times during 2023 with two meetings in person.

The TEC’s annual training event and business meeting was held on 15th September 2023 at the University of South Wales in Newport. We welcomed Clare Maddocks as the new BAMT Education and Research Officer and had a useful discussion about this new role and how programme teams could engage with the wider learning needs of the profession through it.

The afternoon was completed with a workshop from a dance and movement therapist which supported programme leaders to think about the training trajectory of the last few years including the challenges and opportunities.

The committee’s main activities this year have focussed on the following: Completion of a new Curriculum Guidance Document for the BAMT. This will now be taken to the BAMT Board for discussion.

The HCPC Standards of Proficiency, the HCPC code of conduct, performance and ethics and the HCPC Standards of Education and Training were relevant to all areas of the curriculum guidance document.

Equality, Diversity, Inclusion and Belonging (EDIB): bi-monthly online good practice groups involving staff teams, focusing on curriculum and placement educator training. Laura Al-Bandar and Cathy Warner have been invited to attend TEC and Social Inclusion Committee meetings respectively to ensure cross-group working and shared focus on training, equity in the profession and sustainability.

The Apprenticeship Scheme tender has been granted to Teesside University to begin a Music Therapy Apprenticeship in 2024 and to the University of Roehampton to begin in 2025. Once programme leaders are appointed, they will be invited to join TEC.

The BAMT Education and Research Officer Clare Maddocks attends and contributes to meetings and training events, forming a vital link to the broader training work undertaken by the BAMT, specifically the mentoring scheme, developing a more vital CPD programme.

Mentoring scheme: TEC Chair Cathy Warner was involved in helping select mentors for the NQMT mentoring scheme this year, led by Clare Maddocks, and also involving a student member in recruitment decisions.

A consideration of Masters student research projects and PhD research has begun in TEC, to find ways and opportunities for the excellent research undertaken each year to be communicated and explored by the profession

Planning for 2024

The TEC’s business meetings for the year will be:

April 25th (Thursday) 10-11.30am online
June 19th (Wednesday) 10-11.30 am online
September 3rd (Tuesday) 10-12 plus Training Day 12-4

More effective student liaison and communication infrastructure within BAMT is being developed by Clare Maddocks this year, and the TEC will support this with communication of information, exchange and discussion.

The 2024 BAMT conference in Leicester in May 2024 will be promoted to all trainees and a PhD symposium is planned, led by Hilary Moss, Associate member of TEC. Other course leaders will also be involved. Several other events relevant to training and research (including a spotlight on training and training round tables) are included in the draft conference programme.

Clinical Affairs Sub-Committee Report 2023

The new Clinical Affairs Committee will be further developed in 2024. Its remit is to develop specific guidelines, information, resources etc that supports best practice in Music Therapy.

The committee will be led by a Trustee, who is a Music Therapist, with support from the Director of Professional Affairs. Each topic that is being developed will have a specific special interest working group to ensure best possible expertise.

Penny Rogers, Chair, Clinical Affairs SubCommittee

Financial Report 2023

Income

The Finance Committee oversees the sound financial management of BAMT to ensure its operations remain sustainable. The directors believe that BAMT has remained in line with the 2023 budget set at the start of the year. The figures in this report cover the period from January 2023 to December 2023.

BAMT incurred a deficit of £56,334 during the period ending 31 December 2023.

Expenditure

Total expenditure for the period was £256,966.

Restricted and Designated Funds

At the end of the financial year, BAMT had a total of £45,536 in restricted funds, earmarked for specific purposes outlined by donors at the time of donation. Furthermore, there were £88,943 in designated funds, set aside by the trustees for specific purposes. These include accumulated conference surpluses (allocated for CPD activities) and funds for projects supporting the provision of music therapy in underserved communities. Some designated funds were utilised for education-related activities during the year. In 2023, all restricted funds from various bank accounts were consolidated into one account for streamlined administration. The different funds will be clearly delineated in the annual accounts.

In summary the key features of the period were as follows:

During the period, the Finance Committee met regularly to oversee BAMT's financial management. Internal control systems were strengthened through periodic reviews of internal policies and control processes, supported by a comprehensive review of the risk register. The questions in this document are designed to help charity trustees and their advisers evaluate the charity's performance against legal requirements and good practice recommendations as outlined in the commission’s guidance on internal financial controls for charities. BAMT will conduct a performance review at least once a year.

BAMT maintains a healthy level of reserves to safeguard its sustainability. Reserves at year-end exceeded the target set by our reserves policy and form part of the regular Key Performance Indicators (KPIs) continuously reviewed by the Finance Committee.

To ensure financial stability, BAMT operates within annual budgets and financial plans presented at each Finance Committee meeting. This year, the Board decided against fee increases to support members with the rising costs of living. Consequently, the Finance Committee led various exercises to review expenses and, where possible, engaged in negotiations with service providers. Additionally, BAMT initiated cost-saving measures by vacating office spaces, with staff now working from home.

Independent Examiner’s Report

2023

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2023.

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.

Patrick du Casse

Simpson Wreford & Partners Chartered Accountants Suffolk House George Street Croydon Surrey CR0 0YN

Date: .............................................

Statement of Financial Activities for the year ended 31st Dec 2023

	Notes	Unrestricted funds £	Restricted funds £	31.12.23 Total funds £	31.12.2022 Total funds £
INCOME AND ENDOWMENTS FROM Donations and legacies	2	995	-	995	1,700
Charitable activities Promotion of Music Therapy Investment income Total	4 3	190,000 9,489 200,484	- 148 148	190,000 9,637 200,632	434,874 2,491 439,065

EXPENDITURE ON Charitable activities Promotion of Music Therapy Other Total	5	256,131 435 256,566	400 - 400	256,531 435 256,966	422,347 - 422,347
NET INCOME/(EXPENDITURE)		(56,082)	(252)	(56,334)	16,718
RECONCILIATION OF FUNDS Total funds brought forward		383,841	45,788	429,629	412,911
TOTAL FUNDS CARRIED FORWARD		327,759	45,536	373,295	429,629

The notes form part of these financial statements

Balance sheet 31st Dec 2023

	Notes	Unrestricted funds £	Restricted funds £	31.12.23 Total funds £	31.12.22 Total funds £
FIXED ASSETS Tangible assets Investments	11 12	(15) - (15)	-	(15) - (15)	629 12,000 12, 629
CURRENT ASSETS Stocks Debtors Cash at bank	13 14	- 51, 149 332, 396 384,545	- - 45, 536 45, 536	- 52, 149 377, 932 430,081	910 13,812 433, 136 447, 858
CREDITORS Amounts falling due within one year	15	(56, 771)	-	(56, 771)	(30, 858)
NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS		327,774 327,759 327,759	45,536 45,536 45,536	373,310 373,295 373,295	417,000 429,629 429,629
FUNDS Unrestricted funds Restricted funds	17			327,759 45,536	383,841 45,788
TOTAL FUNDS				373,295	429,629

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 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

Balance sheet continued

31st Dec 2023

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 13th March 2024 issue on ............................................. and were signed on its behalf by:

..............................................................

E Tingle – Chair of Trustees

The notes form part of these financial statements

Notes to the Financial Statements for the year ended 31st Dec 2023

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.

British Association for Music Therapy meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transactional value unless otherwise stated in the relevant accounting policy.

Going Concern

The trustees consider that there are no material uncertainties around the charity's ability to continue as a going concern. The trustees have considered the level of funds held and expected level of income and expenditure for 12 months from authorising these financial statements and have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees therefore consider it appropriate to prepare the accounts on the going concern basis given the charitable operations, current projections and historic performance.

Legal status of the Charity

The charity is a company limited by guarantee and has no share capital.

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);
the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirement of paragraph 33.7.

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 costs 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 are not accrued as expenditure.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation less any accumulated impairment losses.

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 estimated selling price less costs to complete and sell, after making allowance for obsolete and slow-moving items.

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.

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.

Debtors

Other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Cash at bank and in hand

Cash is represented by deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Creditors are recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities.

2. DONATIONS AND LEGACIES

	31.12.23 £	31.12.22 £
Donations Gift Aid Total	718 277 995	1,116 584 1,700

3. INVESTMENT INCOME

	31.12.23 £	31.12.22 £
Deposit account interest	9,637	2,491

4. INCOME FROM CHARITABLE ACTIVITIES

		Activity	Activity	31.12.23 £	31.12.23 £	31.12.22 £	31.12.22 £
Journal income Subscriptions Conferences Event income National CPD Programme Virtual Job Fair		Promotion of Music Therapy Promotion of Music Therapy Promotion of Music Therapy Promotion of Music Therapy Promotion of Music Therapy Promotion of Music Therapy		1,909 173,659 - 920 8,536 4,976 190,000		1,956 169,580 258,227 317 4,794 - 434,874
5. CHARITABLE ACTIVITIES COSTS
	Direct costs £		Grant funding of activities £		Support costs (see note 6) £		Totals £
Promotion of Music Therapy	246,341		4,500		5,690		256,531

6. SUPPORT COSTS

	Management £	Finance £	Governance £	Totals £
Promotion of Music Therapy	3,386	516	1,788	5,690

Management

Management
	31.12.23 Promotion of Music Therapy £	31.12.22 Total Activities £
Sundries Trustee expenses Meeting costs Total	910 732 1,744 3,386	- 256 - 256

Finance

	31.12.23 Promotion of Music Therapy £	31.12.22 Total Activities £
Bank charges Depreciation of tangible fixed assets Total	306 210 516	276 210 486

Governance Costs

	31.12.23 Promotion of Music Therapy £	31.12.22 Total Activities £
Accountancy fees	1,788	1,950

7. NET INCOME (EXPENDITURE)

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

	31.12.23 £	31.12.22 £
Depreciation - owned assets Deficit on disposal of fixed assets Independent examiner fees Independent examiner fees - other accountancy services Rental costs under operating leases	209 435 1,200 588 -	210 - 1,200 750 9,945

8. TRUSTEES’ RENUMERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Trustees' expenses

Trustee expenses, relating to travel costs, totalling £732 (2022 - £256) were paid to 3 (2022 - 2) trustees during the year.

9. STAFF COSTS

	31.12.23 £	31.12.22 £
Wages and salaries Social security costs Other pension costs Total	150,392 9,778 6,976 167,146	136,422 9,186 5,223 150,831

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

	31.12.23 £	31.12.22 £
Administration Development Operations Total	1 2 2 5	1 1 1 3

No employees received emoluments in excess of £60,000.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricted funds £	Restricted funds £	Total Funds £
INCOME AND ENDOWMENTS FROM Donations and legacies	1,700	-	1,700
Charitable activities Promotion of Music Therapy Investment income Total	434,874 2,936 438,970	- 95 95	434,874 2,491 439,065
EXPENDITURE ON Charitable activities Promotion of Music Therapy	421,847	500	422,347
NET INCOME/(EXPENDITURE) Transfers between funds	17,123 436	(405) (436)	16,718 -
Net Movement in funds	17,559	(841)	16,718
RECONCILIATION OF FUNDS Total funds brought forward	366,282	46,629	412,911
TOTAL FUNDS CARRIED FORWARD	383,841	45,788	429,629

11. TANGIBLE FIXED ASSETS

11. TANGIBLE FIXED ASSETS
	Fixtures and fittings £	Computer equipment £	Totals £
COST At 1st January 2023 Disposals At 31st December 2023	3,212 (3,212) -	12,281 (9,439) 2,842	15,493 (12,651) 2,842
DEPRECIATION At 1st January 2023 Charge for year Eliminated on disposal At 31st December 2023	3,212 - (3,212) -	11,652 209 (9,004) 2,857	14,864 209 (12,216) 2,857
NET BOOK VALUE At 31st December 2023 At 31st December 2022	- -	(15) 629	(15) 629

12. FIXED ASSET INVESTMENTS

12. FIXED ASSET INVESTMENTS
	31.12.23 £	31.12.22 £
Investment deposits There were no investment assets outside the UK	-	12,000
Investments (neither listed or unlisted) were as follows: NS&I Income Bond - General Fund NS&I Income Bond J Alvin Music Therapy - General Total	- - -	4,000 8,000 12,000

13. STOCKS

13. STOCKS
	31.12.23 £	31.12.22 £
Materials for sale	-	910

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	31.12.23 £	31.12.22 £
Trade debtors Other debtors VAT Prepayments Total	2,875 487 - 48,787 52,149	450 584 1,187 11,591 13,812

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	31.12.23 £	31.12.22 £
Trade creditors Social security and other taxes VAT Other creditors Accruals and deferred income Total	151 48 71 1,770 54,731 56,771	27,145 - - 1,588 2,125 30,858

Within accruals and deferred income, deferred income amounts to £23,296 (2022 - £350). The deferred income in 2023 relates to bookings for the 2024 conference. In the year £350 was released into revenue in the Statement of Financial Activities (2022 - £Nil).

16. LEASING AGREEMENTS

31.12.23 31.12.22 £ £ - Within one year 5,140

17. MOVEMENT IN FUNDS

	At 1.1.23 £	Net movement in funds £	At 31.12.23 £
Unrestricted funds General fund Designated fund Total	257,728 126,113 383,841	(24,592) (31,490) (56,082)	233,136 94,623 327,759
Restricted funds Guildford Academic Associates Music Therapy Fund Juliet Alvin Music Therapy Fund - General Juliet Alvin Music Therapy Fund - Scholarship Fund Juliet Alvin Music Therapy Fund - Research Fund Total	25,393 15,450 763 4,182 45,788	- 15 (398) 131 (252)	25,393 15,465 365 4,313 45,536
TOTAL FUNDS	429,629	(56,334)	373,295

Net movement in funds, included in the above are as follows:

	Incoming resources £	Resources expended £	Movement in funds £
Unrestricted funds General fund Designated fund Total	191,949 8535 200,484	(219,397) (49,025) (256,566)	(24,592) (31,490) (56,082)
Restricted funds Juliet Alvin Music Therapy Fund - General Juliet Alvin Music Therapy Fund - Scholarship Fund Juliet Alvin Music Therapy Fund - Research Fund Total	15 2 131 148	- (400) - (400)	15 (398) 131 (252)
TOTAL FUNDS	200,632	(256,966)	(56,334)

Comparatives for movement in funds

	At 1.1.22 £	Net movement in funds £	Transfers between funds £	At 31.12.22 £
Unrestricted funds General fund Designated fund Total	275,968 90,314 366,282	(18,676) 35,799 17,123	436 - 436	257,728 126,113 383,841
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	25,393 11,356 4,436 1,263 4,181 46,629	- 94 - (500) 1 (405)	- 4,000 (4,436) - - (436)	25,393 15,450 - 763 4,182 45,788
TOTAL FUNDS	412,911	16,718	-	429,629

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

	Incoming resources £	Resources expended £	Movement in funds £
Unrestricted funds General fund Designated fund Total	180,742 258,228 438,970	(199,418) (222,429) (421,847)	(18,676) 35,799 17,123
Restricted funds Juliet Alvin Music Therapy Fund - General Juliet Alvin Music Therapy Fund - Scholarship Fund Juliet Alvin Music Therapy Fund - Research Fund Total	94 - 1 95	- (500) - (500)	94 (500) 1 (405)
TOTAL FUNDS	439,065	(422,347)	16,718

Movement in funds - continued

Designated funds

The designated funds comprise accumulated conference surpluses to be used for CPD activities, and funds for projects supporting the provision of music therapy.

Guildford Academic Associates Music Therapy Fund

Donations totalling £25,000 from Guildford Academic Associates established a fund of money from which to make grants to support music therapists on recognised trainings.

Juliet Alvin Music Therapy Funds

The funds were established by a Deed of Trust in 1984 in memory of the late Juliet Alvin who founded the first music therapy training programme in the UK in 1968 at the Guildhall School of Music and Drama. The Trust is administered through BAMT but does not allow administration costs to be drawn from the fund itself.

There are four sub-funds:

Scholarship fund
Research fund
Humphrey Mews Memorial fund
General fund

The scholarship fund is to be used to provide student grants to music therapy trainees from Guildhall School of Music and Drama.

The research fund can be used to support music therapists undertaking research at any recognised Higher Education Institution.

The Humphrey Mews Memorial was established at a later date for the specific purpose of supporting research into Vibroacoustic Therapy. As of recently these funds are now able to be spent on other activities.

The general fund is available to be used to support the purposes of the fund at the discretion of the trustees.

18. OTHER FINANCIAL COMMITMENTS

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. Contributions are reflected in expenditure on the same basis as an individual's salary allocation.

The charge to the Statement of Financial Activities in respect of defined contribution schemes was £6,976 (2022 - £5,223).

At the year end all commitments have been paid over to the independent administered fund with the exception of £949 (2022 - £791) which is due to be paid after the year end.

19. RELATED PARTY DISCLOSURES

An amount of £2,400 was paid to P Rogers (2022 - £450), a Trustee, for providing a safeguarding training course in the year.

In the prior year T Watson, a trustee, was paid £500, for taking time away from their employment to edit the British Journal of Music Therapy.

These transactions have been reviewed and were considered reasonable expenses.

Detailed Statement of Financial Activities for the year ended 31st Dec

INCOME AND ENDOWMENTS	31.12.23 £	31.12.22 £
Donations and legacies Donations Gift aid Total:	718 277 995	1,116 584 1,700
Investment income Deposit account interest	9,637	2,491
Charitable activities Journal income Subscriptions Conferences Event income National CPD Programme Virtual job fair Total: Total incoming resourses	1,909 173,659 - 920 8,536 4,976 190,000 200,632	1,956 169,580 258,227 317 4,794 - 434,874 439,065
EXPENDITURE Charitable activities Salaries Social security Pensions Office costs Website maintenance costs Journal costs Leading note costs Marketing and publicity Regional events Subscription costs AHP rewards Training and education costs Conference costs EDI Project Mentor for Chair AHA costs National CPD Programme NQMT Training Virtual job fair expenses Music & drama expo costs Carried forward	150,392 9,778 6,976 13,128 2,799 30,127 - 716 641 2,835 576 296 - 419 30 5090 2,856 12,470 5,051 1,260 245,440	136,422 9,186 5,223 19,487 2,940 28,830 1,715 - 1,373 2,918 575 606 196,033 100 158 5,000 4,464 - - - 415,030

This page does not form part of the statutory financial statements

BRITISH ASSOCIATION FOR MUSIC THERAPY

Detailed Statement of Financial Activities for the year ended 31st December 2023

	31.12.23 £	31.12.22 £
Charitable activities Brought forward EMTC meeting costs Student grants Total:	245,440 901 4,500 250,841	415,030 - 4,625 419,655
Other Loss on sale of tangible fixed assets	435	-
Support costs Management Sundries Trustee expenses Meeting costs Total: Finance Bank charges Computer equipment Total: Governance costs Accountancy fees	910 732 1,744 3,386 306 210 516 1,788	- 256 - 256 276 210 486 1,950
Total resources expended Net (expenditure)/income	256,966 (56,334)	422,347 16,718

This page does not form part of the statutory financial statements