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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 7339522 (England and Wales) REGISTERED CHARITY NUMBER: England and Wales: 1137820, Scotland: SCO47369

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

FOR

RETT UK

(A COMPANY LIMITED BY GUARANTEE)

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

RETT UK (A COMPANY LIMITED BY GUARANTEE) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

Page
Report of the Trustees 1 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 22
Detailed Statement of Financial Activities 23 to 24

RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

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 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

About Rett Syndrome

Imagine being told the toddler you thought was healthy, but perhaps slow to progress, in fact had a rare and devastating disability that would leave them needing lifelong 24/7 care. That is the reality for parents receiving a diagnosis of Rett syndrome for their child. Rett UK is the national charity dedicated to supporting and empowering people with Rett syndrome and their families.

Although present at birth, Rett syndrome is usually undetected until a major regression occurs at around two years of age. Children lose acquired skills and the complexity of the disability is revealed. Rett syndrome is a severe, life long, life limiting genetic neurological disorder; the most common cause of profound disabilities affecting females (1 in 10,000).

Our services empower families, build their emotional resilience, support positive relationships within the family and help reduce isolation improving the health and well-being of all family members including the person with Rett syndrome. When your GP has never heard of it and the paediatrician only recalls reading about it in a text book, the families feel they are in a black hole. Access to high quality information, advice and support is not only vital but life changing.

Our national telephone helpline is the first point of call for desperately worried parents, not just at the point of diagnosis but at moments of crisis; a sudden deterioration in their daughter's health, cuts to respite and care packages, bereavement. We advocate on their behalf especially for education, communication training and therapy services.

Local family led support groups, a parent-to-parent contact network, access to high quality seminars from the UK's leading experts on Rett syndrome at Regional Roadshows and Family Weekends and, more recently, online provides families with up to date, accurate information in subjects like epilepsy, spinal surgery, sleep and breathing, helping them with management of the disability. We also have a dedicated project helping people with Rett syndrome to maximise their communication potential and provide support, training and advice to a UK wide network of speech and language therapists who are working with individual who have Rett syndrome.

Objectives and aims

Our purpose.. .

Rett UK is a national charity dedicated to supporting and empowering people with Rett syndrome and their families. We are a membership organisation and welcome members from the UK and abroad.

Our strategic aims are to ...

That everyone with Rett syndrome is given every possible opportunity to achieve their individual potential so that they may live their life to the full.

Page 1

RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

OBJECTIVES AND ACTIVITIES

Public benefit

In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set.

The Trustees believe that the paragraph, specifically on "Achievements and Performance" for the year, relate in detail the benefit that the charity provides to the public.

Page 2

RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The financial position at the start of 2020/21 was extremely challenging. It was difficult to see at that point how we would achieve our budget with much of the planned income at risk due to the pandemic. Rett UK launched a successful campaign to raise funds via an emergency appeal to members and the public, as well as securing a sizeable grant from the National Lottery Community Fund. We then managed our costs carefully during the year, made appropriate use of the government's Furlough Scheme and successfully applied for a number of grants. This has left us in a position at the end of the year with a surplus of £69,091 and a cash balance of £231,116 at 31 March 2021 as we head into a second year of Covid challenges. We have achieved this financial position whilst continuing to support families through a difficult year.

COVID-19 response

We continued to respond to the pandemic in a way that would enable us to react quickly and offer the extremely high standard of support that people have come to expect from us. The team really came together and selflessly put in place solutions that were welcomed by our community.

Just some of the things we did:

-Increasing our support line hours to ensure that families had someone to call when needed.

Rebuild Family Life Post Covid-19

To help build resilience, self-esteem and confidence and deal with the challenges families are facing, we launched our Rebuild Family Life Post Covid-19 project. The project was made up of three distinct elements:

Maximising the communication potential of people with Rett syndrome

Rett Education 2020 - Communicate, Educate, Advocate.

Due to the ongoing pandemic the conference took a very different form from the original plan but whilst different - and hard work - it was an amazing experience, with a reach far beyond anything we could have envisaged. Moving online allowed us to draw upon a cohort of international (and national) speakers of an incredibly high calibre and attracted families and professionals from across the world as well as the UK.

By the close of the conference a total of 2884 people had registered, signing up to an average of 12 talks per person, and as the majority of talks will continue to be available on replay for 12 months the number of sign-ups is still rising after the close of the conference week - (available via conference website)

During preparation for the conference, we were also delighted to secure sponsorship deals with 5 AAC companies in the UK - 3 we already have a relationship with - Tobi Dynavox, Smartbox and Liberator - and 2 new - Widgit and EyeTech.

Page 3

RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Rett Syndrome Communication Guidelines UK

The UK updated guidelines launched and are designed for parents, carers, therapists and educators. They help by setting a baseline of good practice in developing the communication skills of people with Rett syndrome. They are a starting point for assessment, intervention and long-term management. From this detailed baseline, local and personal practice can be built. The free digital version has been released and print copies will be distributed when printed. We continue to work in recommendations from the Guidelines into all the presentations and training we are developing.

Rett UK Loan Program

The loan programme which we revised in 2020 is a key aspect of Regional Communication Champions work. The programme allows families to use devices and trial various software all with support from the Rett UK communication team.

Feedback from families

All families were very positive about the structured way in which we had managed the loan program and the high level of support they had received throughout. Some of the comments are below:

"We would really like to be able to have a device available to X long term, it is difficult to go back to using only low tech when X was doing so well and seemed really happy using it. Thank you so much for giving us this opportunity."

"I am so grateful to Rett UK for the experience of the loan device. It has definitely worked for us and we hope to have our own device very soon to continue the hard work we've all been putting in to help communicate with our daughter. "

Discussion groups

We launched monthly discussion groups in February as a follow-on to Rett Education 2020. These have proved fruitful with attendees from the UK, NL and US. The first set of topics were:

Bitesize training and communication resources

We recorded new bitesize training videos to support all those on the communication journey with concise short videos, each being no longer than15 minutes in length. The first three topics were:

EHCP work

Since procuring some funding for additional project hours to support families with EHCPs, we have spent many hours supporting families with their EHCP documents and Annual Reviews. It is evident that there is a need for this service, and that families are not clear on the purpose of an EHCP, what it entitles them to, what the different timeframes within the process are, and how much authority they wield over finalising the document content.

Online friendship/social groups

The team have developed plans for a pilot group of 6 sessions. Based on responses, we will select the relevant parameters and run the pilot, with possible support from other RCCs.

Regional Communication Champions

Over the year we have stepped up our training programme with our Regional Communication Champions. We now have a training session each month provided by Tobii Dynavox, in addition to the monthly RCC business meetings. In February we have also scheduled a two-hour training session with Smartbox (and before Christmas we had an hour's training session with Widgit). We are also exploring ways to recruit more RCCs and perhaps to recruit student volunteers to support RCCs (from university SLT courses)

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Publications/talks/presentations

This work continues to make a huge difference to many people with Rett syndrome and has a direct impact on their health and well-being.

Here mum Joanna Tomlin explains why the Rett UK eye gaze loan device is so valuable;

"As for the eye gaze loan that is brilliant! Keisha is enjoying it so much that I am actually surprised. We have incorporated yes and no cards which she now uses fluently. It is so wonderful to witness that little bit of independence that she now has. We are slowly adding other cards (Like, more, stop) to build up our vocabulary.

Our SLT Ruth has come out every Monday and has worked solidly with us for approx 3hrs a time. Ruth has also taught us so much. I'm still waiting to hear from Jenny who is the regional communication champion, but I'm sure she will get in touch soon. I feel as if I'm learning a whole new language.

Keisha can actually make a definitive choice now and can tell me if she is happy/sad, in pain or not. It's been quite emotional and I have shed a tear or two with happiness these last couple of weeks. So thank you it's been incredible!"

Connecting Families and Reducing Isolation

During the year our membership rose again to over 2500 people.

Our TESS service (Telephone Electronic Support Services) delivered by our Family Support team, remains the first port of call for those affected by this devastating disorder with more families making contact especially via social media in the first instance but then signing up to become members and accessing the full range of support services available.

Every quarter we have over 500 individual points of contact with family members but this excludes Facebook responses, What's App, Twitter, Instagram and Facebook messenger which are challenging to be able to capture accurately. These points of contact were through calls to our telephone helpline, via our support email, direct correspondence.

Some of these calls may just be for information about Rett syndrome or a specific symptom, others will be highly charged emotional calls from newly diagnosed families so they vary in intensity and length of call but our family support team members are highly skilled and trained to deal with any call they receive and are able to offer comfort, support, empathy, guidance, advice and information.

Our Regional Roadshows were always hugely popular events with families and the professionals involved in supporting them unfortunately all plans for physical events were postponed due to the pandemic. We were able to use an online platform and put on an Online Family Roadshow. The roadshow had over 30 speakers presenting on a variety of Rett Syndrome related topics. Over the course of the week well over 1000 talks were watched. As with the Rett Education conference the talks from the family roadshow remain up on Rett UK's website to watch again.

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Partnerships, Alliances, Campaigning and Awareness Raising

We continue to work and grow our partnership with Reverse Rett under the RDA banner and ran a joint campaign to encourage people to fill in the survey to help update the Health Checklist. As well as collaborative events we also recorded a joint talk for the Online Regional Day Conference.

Rett UK is also a member of The Helplines Partnership, Genetic Alliance UK, Embracing Complexity, The NVCO, Bedfordshire Chamber of Commerce and takes an active role in The Disabled Children's Partnership Campaign to highlight the challenges faced by families who have children with disabilities.

NHS Clinics

Our specialist Rett clinics which run at 4 locations (Cardiff, Manchester, London and Nottingham) struggled to continue operating throughout this difficult year. The London clinic was the only clinic holding regular appointments all virtually using Microsoft Teams, which is a less than an ideal scenario.

540 people have attended Rett specialist clinics since they started: - 78 people have attended an adult clinic

This is an invaluable service to families who struggle to find someone who has a knowledge of the syndrome locally given the rarity of the disorder. We continue to explore ways to develop these clinics and, in particular, to have something similar for families in Scotland.

Rett UK continues to strive to make a difference to families living with the daily challenges of Rett syndrome; whether that is reducing the isolation they experience, empowering them to be the best advocates they can for their daughter or son, building their emotional resilience, improving their health and well-being and that of the person they care for, helping them maintain positive relationships within the family and ensuring they are able to maximise their family income from the benefits they are entitled to. Rett UK is giving a brighter future to anyone affected by this devastating disorder.

FINANCIAL REVIEW

Principal funding sources

Rett UK is funded by donations from individuals, corporations and trusts. The Board of Trustees reviews the funding to limit the exposure to any particular source of funds.

Where funds are received from donors with a restriction on their use they are held in separate restricted funds.

Investment policy and objectives

The Finance Committee will recommend and monitor the investment structure, risk profile and priorities of the Charity's investments and for this purpose may seek appropriate advice from an independent intermediary / advisor who is authorised by the FCA. Recommendations will be brought to the Board of Trustees at the next meeting. The Finance Committee has delegated powers to authorise any necessary urgent changes, which will be circulated to The Board of Trustees, normally by e-mail, for comment/agreement within 7 days.

Rett UK's investments currently comprise cash held on deposit with Hampshire Trust Bank. This enables easy and speedy access to funds and reflects the Board's low risk approach to investments.

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

FINANCIAL REVIEW

Reserves policy

Rett UK has a policy of maintaining a general (or unrestricted) reserve of between 3 and 6 months' running costs, calculated against the current year's budgeted general expenditure. The lower amount is to provide a safe margin for the security of Rett UK's ongoing work. The higher amount is to ensure that funds are consistently disbursed towards the charitable objectives of Rett UK. That range of general reserve also includes an awareness of the likely costs of redundancy payments and other winding up costs should Rett UK decide, or be forced, to cease operations.

Any divergence from holding a general reserve of between 3 and 6 months running costs will be discussed by the Board of Trustees with a clear indication of how and when Rett UK will seek to return to a reserve within its agreed policy range. At the end of the 2021 Financial Year the charity's unrestricted reserves amounted to 6.7 months of budget running costs (against the revised post Covid-19 budget of £321,000 for the financial year 2021-22.) Trustees consider to be prudent in the short term in the light of the ongoing uncertainties caused by the Covid pandemic.

Rett UK will regularly monitor its reserves via the Honorary Treasurer and CEO who will report the current reserve to each quarterly Finance Committee and Trustee meeting.

This policy will be reviewed at least annually by the Finance Committee, normally in the final quarter of each financial year, as part of the budget setting process for the following financial year. The Finance Committee will bring any recommendations or observations to the Board of Trustees at the following meeting.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a company limited by guarantee, incorporated on 9 August 2010 and registered as a charity on 6 September 2010.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. Copies of the Articles of Association are available at www.rettuk.org or from its Head Office by request.

The charity was formed to continue the work of Rett Syndrome Association UK (working name RSAUK) a charity registered in 1986, and given a more succinct name.

The members have guaranteed to contribute a maximum of £10 each in the event of the company being wound up.

Organisational structure

The charity is run by a management committee comprising the trustees and co-opted members, who delegate the day to day running to the Chief Executive Officer, Robert Adamek.

Appointment, and Induction and training of new trustees

The Directors are Charity Trustees as defined by section 177 of the Charities Act 2011. Trustees are appointed by ordinary resolution and at each Annual General Meeting one-third of the Trustees must retire, but may be reappointed. The present trustees may appoint new Trustees but those Trustees appointed by the Trustees must retire at the next Annual General Meeting.

Prospective members of the Board of Trustees are given a file of introductory papers including planning and strategic documents and other relevant documentation. They will normally attend at least one Trustee meeting as an observer.

Page 7

RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Internal Control and Risk management

The Board of Trustees is responsible for the charity's system of internal control and for reviewing its effectiveness. It acknowledges that such a system can only manage and mitigate risk rather than finally eliminate the risk of failure to achieve set objectives. The management of risk is delegated to the CEO who has implemented a risk management policy and provides reports to Trustees at each board meeting. Our systems of control include a three-year Business Plan written by the CEO and an Annual Budget. Regular consideration is given to monitoring the actual performance against the budget and forecasts and to the formal delegation to spend within clearly defined limits.

Having examined the major strategic, business and operational rules which the Charity faces, the Board of Trustees confirms that systems have been established to minimise organisational and financial risks.

The Board of Trustees has established two sub-committees, each with specific terms of reference and chaired by a member of the Board of Trustees.

The Finance Committee, Chaired by the Treasurer, discusses and agrees the annual budget (including approving salary reviews) for approval by the Board of Trustees. It monitors the investment structure, risk profile and priorities of the charity's investments and for this purpose may seek appropriate advice from an independent intermediary / adviser who is authorised by the FCA. It reviews the annual audit plan of the external organisation's Reserves' Policy and practice and makes appropriate recommendations to the Board of Trustees.

The Management Committee reviews and discusses personnel and general management issues before making recommendations to the Board of Trustees. It also has responsibility for reviewing the policies and procedures of Rett UK; the majority are reviewed every three years with the exception of The Safeguarding Children and Vulnerable Adults Policy, The Finance Policy and The Reserves Policy which are reviewed annually. Other policies may be reviewed when a change in legislation or guidance necessitates it.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

7339522 (England and Wales)

Registered Charity number

England and Wales: 1137820 Scotland: SCO47369

Registered office

Victory House Chobham Street Luton Bedfordshire LU1 3BS

Trustees

Ms H Truss Mr R H Valentine Mr M Britten Mr P R Gander Mr D A Rogerson Ms C J M Madden Mr C R Beadle Mrs J Campobello Mr S Ledger Mrs P S Bardon Mr G Lawson (appointed 29/9/2020) Mr A Sadek (appointed 7/10/2020)

Page 8

RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

John Thacker FCA DChA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Bankers

HSBC Ballards Lane Church End Finchley London N3 2BH

Metro Bank plc One Southampton Row London WC1B 5HA

Hampshire Trust Bank plc PO Box 74003 London EC2P 2QR

Patrons

Yvonne Milne MBE Ann Clwyd MP Evelyn Glennie DBE Gloria Hunniford Jon Snow Victoria Murphy

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Rett UK (A company limited by guarantee) 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 Accounting Standards (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

Page 9

RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

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.

Approved by order of the board of trustees on 19 October 2021 and signed on its behalf by:

Ms H Truss - Trustee

Page 10

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RETT UK (A COMPANY LIMITED BY GUARANTEE)

Independent examiner's report to the trustees of Rett UK (A company limited by guarantee) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2021.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

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.

John Thacker FCA DChA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Date: 26 October 2021

Page 11

RETT UK

(A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
273,642
Other trading activities
3
4,370
Investment income
4
628
Other income
44,860
Total
323,500
EXPENDITURE ON
Raising funds
67,036
Charitable activities
Charitable activities
187,373
Total
254,409
NET INCOME/(EXPENDITURE)
69,091
RECONCILIATION OF FUNDS
Total funds brought forward
112,174
TOTAL FUNDS CARRIED FORWARD
181,265		 Restricted
funds
£
24,057
-
-
-
24,057
-
24,057
24,057
-
7,742
7,742		 2021
Total
funds
£
297,699
4,370
628
44,860
347,557
67,036
211,430
278,466
69,091
119,916
189,007		 2020
Total
funds
£
314,007
6,071
59
-
320,137
103,805
285,689
389,494
(69,357)
189,273
119,916

The notes form part of these financial statements

Page 12

RETT UK

(A COMPANY LIMITED BY GUARANTEE) (REGISTERED NUMBER: 7339522)

BALANCE SHEET 31ST MARCH 2021

Unrestricted
funds
Notes
£
CURRENT ASSETS
Debtors
10
9,074
Cash at bank
223,375
232,449
CREDITORS
Amounts falling due within one year
11
(51,184)
NET CURRENT ASSETS
181,265
TOTAL ASSETS LESS CURRENT
LIABILITIES
181,265
NET ASSETS
181,265
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
7,742
7,742
-
7,742
7,742
7,742		 2021
Total
funds
£
9,074
231,117
240,191
(51,184)
189,007
189,007
189,007
181,265
7,742
189,007		 2020
Total
funds
£
4,108
122,233
126,341
(6,425)
119,916
119,916
119,916
112,174
7,742
119,916

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 19 October 2021 and were signed on its behalf by:

Ms H Truss - Trustee

The notes form part of these financial statements

Page 13

RETT UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

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.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, including taking into account any potential impact of the Covid-19 pandemic, and on that basis the charity is considered to be a going concern.

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.

In 2020/21 a number of significant grants were received towards the end of the financial year which clearly related to activities and expenditure covering the following financial year. The accounting policy has therefore been reviewed by the Trustees and changed permanently to reflect any income received which clearly relates to future years to be shown as Deferred Income in the Balance Sheet. In 2020/21 a figure of £49,102 has been recorded in Creditors as Deferred Income.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Plant and machinery - 25% on cost Fixtures and fittings - 25% on cost Computer equipment - 25% on cost

The charity does not capitalise fixed assets costing less than £500.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose

continued...

Page 14

RETT UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged to the Statement of Financial Activities in the year in which they are payable.

Pensions

The pension cost charge represents the contribution payable by the Charity to the employers' defined contribution pension scheme.

2. DONATIONS AND LEGACIES

Donations
Legacies
Grants		 2021
£
155,089
2,000
140,610
297,699		 2020
£
221,514
12,000
80,493
314,007

continued...

Page 15

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

2. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

Bartle Family Charitable Trust
BBC Children in Need
The Wixamtree Trust
The Boshier-Hinton Foundation
Other Grants
The Big Give Christmas Challenge 2019
The Edgar Lee Foundation
The Leathersellers Company Charitable Fund
The Steel Charitable Trust
The Souter Charitable Trust
The Woodroffe Benton Foundation
The Thomas Siveright Catto Charitable Settlement
The Sir James Roll Charitable Trust
The Goldsmiths Company
Kents Community Foundation
Army of Us
Masonic
Twyford And District Round Table
Demelza Hospice
The Big Give Xmas Challenge 2020
The National Lottery Community Fund
3.
OTHER TRADING ACTIVITIES
Sales
Unity Lottery and 300 Club
Other receipts		 2021
£
-
24,057
5,000
-
-
-
-
-
10,000
-
-
-
1,000
-
-
-
5,000
1,728
1,700
2,124
90,001
140,610
2021
£
1,151
3,160
59
4,370		 2020
£
1,000
13,474
5,000
2,000
8,875
22,894
500
1,000
12,000
2,000
1,000
750
1,000
3,000
3,000
3,000
-
-
-
-
-
80,493
2020
£
2,376
3,467
228
6,071

continued...

Page 16

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

4. INVESTMENT INCOME

INVESTMENT INCOME
2021 2020
£ £
Deposit account interest 628 59

5. NET INCOME/(EXPENDITURE)

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

2021 2020
£ £
Independent Examiner 2,172 2,130

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.

Trustees' expenses

Trustees' expenses
Expenses were reimbursements for travel to no (2020: 1) Trustees.
STAFF COSTS
Wages and Salaries
Social Security
Employers' Pension
Other Staff Costs
The average monthly number of employed personnel during the year was:
Average number
On a full time equivalent basis		 2021
£
-
2021
£
157,682
15,701
2,528
175,911
45,938
221,849
2021
5
4		 2020
£
692
2020
£
237,949
15,466
2,715

256,130
23,864
279,994
2020
5
5

7. STAFF COSTS

There are also self employed personnel equating to a further 3 members on a full time equivalent basis. Key Management personnel remuneration amounted to £45,885 (2020: £49,499)

continued...

Page 17

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
300,533
13,474
Other trading activities
6,071
-
Investment income
59
-
Total
306,663
13,474
EXPENDITURE ON
Raising funds
103,805
-
Charitable activities
Charitable activities
272,215
13,474
Total
376,020
13,474
NET INCOME/(EXPENDITURE)
(69,357)
-
RECONCILIATION OF FUNDS
Total funds brought forward
181,531
7,742
TOTAL FUNDS CARRIED FORWARD
112,174
7,742
9.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
COST
At 1st April 2020 and 31st March 2021
250
2,472
3,824
DEPRECIATION
At 1st April 2020 and 31st March 2021
250
2,472
3,824
NET BOOK VALUE
At 31st March 2021
-
-
-
At 31st March 2020
-
-
-		 Total
funds
£
314,007
6,071
59
320,137
103,805
285,689
389,494
(69,357)
189,273
119,916
Totals
£
6,546
6,546
-
-

continued...

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Prepayments
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditors
Accruals and deferred income
12.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years
13.
MOVEMENT IN FUNDS		 2021
£
17,004
4,560
21,564		 2020
£
15,945
19,200
35,145
Unrestricted funds
General fund
Restricted funds
Research Fund
TOTAL FUNDS		 At 1/4/20
£
112,174
7,742
119,916		 Net
movement
in funds
£
69,091
-
69,091		 At
31/3/21
£
181,265
7,742
189,007

continued...

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

13. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
BBC Children in Need
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Designated - Regional Fund
Designated - Communication Fund
Designated - TESS Fund
Restricted funds
Research Fund
TOTAL FUNDS		 Incoming
resources
£
323,500
24,057
347,557
At 1/4/19
£
158,038
1,333
7,160
15,000
181,531
7,742
189,273		 Resources
Movement
expended
in funds
£
£
(254,409)
69,091
(24,057)
-
(278,466)
69,091
Net
movement
At
in funds
31/3/20
£
£
(45,864)
112,174
(1,333)
-
(7,160)
-
(15,000)
-
(69,357)
112,174
-
7,742
(69,357)
119,916

continued...

Page 20

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

13. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Designated - Regional Fund
Designated - Communication Fund
Designated - TESS Fund
Restricted funds
BBC Children in Need
TOTAL FUNDS		 Incoming
resources
£
306,663
-
-
-
306,663
13,474		 Resources
Movement
expended
in funds
£
£
(352,527)
(45,864)
(1,333)
(1,333)
(7,160)
(7,160)
(15,000)
(15,000)
(376,020)
(69,357)
(13,474)
-
(389,494)
(69,357)
320,137 (389,494)

Research Funds

All monies in the Research Funds are utilised to support possible treatments and cures.

Regional Day Fund

The Fund is to be used to regional days offering support, guidance and latest information around the country.

TESS

This fund is for telephone & electronic support services including the national telephone helpline, email and social media support. The Henry Smith Charity have supported this work for three years. The Wixamtree Trust is also a regular supporter.

Communications Fund

This fund is supporting our dedicated project to help people with Rett syndrome maximise their communication potential.

Children in Need Fund

The project will provide training for using 'eye gaze' equipment for children with Rett Syndrome. The equipment will improve communication for the children, will reduce the stress and anxiety that they experience and build their self esteem.

continued...

Page 21

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2021.

Page 22