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2022-03-31-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 2022

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 2022

Page
Chair's Report 1
Report of the Trustees 2 to 12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15 to 16
Notes to the Financial Statements 17 to 25
Detailed Statement of Financial Activities 26 to 27

RETT UK (A COMPANY LIMITED BY GUARANTEE)

CHAIR'S REPORT FOR THE YEAR ENDED 31ST MARCH 2022

I am pleased to report that during 2021-22 Rett UK has begun to resume business as usual since the pandemic. We have found, however, that some changes have been beneficial for our staff team and the majority of them now have their base at home and call into the office as and when they need to. This means that we are on the hunt to either downsize our current premises or move to another base.

We have begun to resume Family Days, but hope to have a mixture of in-person Family Days and online ones, as we are aware that an in-person Family Day often is not in a location accessible to our Rett families.

Two Trustees stepped down this year, Robert Valentine, who has been a loved and respected Trustee for many years and Celia Carter who has recently resumed full time work after the birth of her baby. We wish both of them well for the future.

I have decided that after nearly 7 years as Chair of Trustees it is time for me to hand over the reins to someone else. I am delighted to say David Rogerson has accepted the challenge and my last meeting will be in December 2022. I have really enjoyed my role and feel immensely proud of what we, the Rett community, staff, trustees and volunteers have achieved. Surviving a pandemic and emerging stronger is an amazing achievement for us all.

We have met the criteria for many trusts and foundations this year. This has been helped by the amazing work done with Robert Adamek as CEO and Becky Jenner as the person in charge of applying for trusts and grants, they have become an incredible team. We successfully bid for funding towards major projects from The Big Give, CAF (Charities Aid Foundation) and Children In Need. From some of this funding Robert has managed to start on updating our IT, data storage and website, which will hopefully make it easier for families with someone with Rett syndrome to access all the information they need. The rest continues to go on support for families and our communication projects.

Our communication work continues to be extremely popular, led by Gill Townend with Abigail Davison Holt and Tracey Campbell. Thank-you to all of the volunteers and paid regional communication champions (RCCs) who have helped with the free loan opportunities, friendship groups and general training with communication for the person with Rett syndrome. After many years of communication via a Yes/No card and a note book our 33 year old daughter had the opportunity of using an eye gaze machine. That was 4 years ago and she has never looked back. It was a real game changer for her.

Julie Benson continues to lead support for Rett UK, her time now divided between social media, online, in-person and telephone support. Donna Tinch leads on administration and the production of the magazine, which continues to be a popular part of what we offer.

Over the year our staff and volunteers have continued to be hard working and loyal members of the Rett UK team. I can't thank them enough for their commitment and loyalty.

Hilary Truss Chair of Trustees

Page 1

RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

OBJECTIVES AND ACTIVITIES Objectives and aims

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.

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

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.

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Looking back over another difficult year, we can feel proud of all we have achieved to ensure that our families received the support that they have needed. We moved into a virtual world, where meetings and appointments are carried out via on various platforms, and for many families and carers this has been an unusual and steep learning curve. However, for the team, this move to a virtual environment has had some benefits. We have been able to attend more meetings and provide advocacy support to families, when they feel at their most vulnerable. We have also been able to surrounded them with Rett professionals, some of whom they may have never met.

We end the year with a surplus of £8,316 and a cash balance of £272,598 at 31 March 2022. We have achieved this financial position whilst continuing to support families through another difficult year.

Rett UK Advocacy, Achieving the Best Outcomes

To help advocate for better outcomes for people with Rett syndrome in health, social care and education we launched our Advocacy, Achieving the Best Outcomes project. It is fundamental to what we do. Families are exhausted by fighting a system that was already massively under-resourced, hard to navigate. COVID-19 has hugely exacerbated the issues and added to the crisis. The work has included:

" Ensuring Children/young people with Rett syndrome are supported to achieve their best possible educational and developmental outcomes in the most appropriate setting with an Education, Health and Care Plan that it's fit for purpose. " Making sure people with Rett syndrome can achieve optimal health and well-being, with access to health services and social care services that provide appropriate treatment, therapies, equipment. Ensuring Social Care and NHS Continuing Health Care funding is being assessed and awarded correctly, and that the support provided is meeting needs. " Providing parent carers support in navigating the maze of health and social care services. They are getting the best out of what is available, and it meets the social, educational and health needs of their daughter/son.

Maximising the communication potential of people with Rett syndrome

Since the start of the pandemic all our activities have continued online. This has proved to be a good way of working and allowed us to change and improve some of the support mechanisms we offer to families. As we look ahead to we hope to be able to return to some face to face activities but anticipate continuing to offer many things online too, offering services irrespective of where families and professionals are based in the UK. Being online has also allowed families and professionals from abroad to join in with our activities and we have received requests to contribute to online conferences hosted by Rett Associations in other countries. Our main responsibility remains, however, to families and professionals in the UK.

Communication Professionals Network

We launched the network supported by Rett UK's Communication and Education team. The network is intended for all those who work with people with Rett syndrome, in any setting, with any age group and at any level of experience, in any region of the UK. Members pay a one-off fee to join the microsite and get access to some great resources and support from the team as well as a copy of the communication guidelines. www.rettuk.org/CPN

Rett Syndrome Communication Guidelines

The UK edition is available in print as well as digitally. As we were able to obtain a grant to cover printing costs, the print copy is available free of charge to families and is included in the one-off admin fee that communication professionals pay to sign up to the CPN. We are developing further guidelines implementation resources in collaboration with IRSF (formerly RSO).

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

Loan Device Programme

The loan programme has continued to grow and develop over the last year and we are very pleased with the online format of support we now offer. Loans are offered for an initial 8 weeks with the option to extend for a total of 6 months. Each family is supported by one Regional Communications Coordinator, with each RCC supporting two families and two RCCs paired together in a buddy scheme.

We have also now included in the guide pack for loan families a more detailed information sheet about the weekly videos that they need to send. We hope that this more structured layout which follows the decision flowchart held by NHS hubs for funding application readiness will enhance the evidence we obtain from families and charts progress made using AAC more effectively.

Family Feedback: "Thank you so much to yourself and all at Rett UK for giving us the opportunity to trial the use of eye gaze technology. It really has been invaluable and I had confirmation from the Trust yesterday that our application has been accepted and they are going to start fundraising for her!"

Discussion groups

Our discussion groups have continued into 2021/22 and we were delighted that Caroline Musselwhite joined us live for her session offering invaluable insight. We had over 50+ people attend live. The sessions have had some great feedback and were felt to be very valuable to all who attended.

EHCP support

Over the year the team has helped a significant number of families with new and existing EHCP documents, as well as attending Annual Reviews as expert advocate's. We have also offered support to professionals in both specialist and mainstream schools on the topics of both communication and Rett syndrome. It is evident that there is a need for this service, and that some 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.

Friendship groups

Our Friendship groups for children & adults with Rett syndrome took place throughout the year. The groups were separated into age groups and ran over six weeks covering a range of topics including musical preferences, the environment and fantastic woman who changed the world.

Regional Communication Champions

We continue to hold a monthly RCC Business meeting, with other meetings arranged as needed, for example, to offer training to make resources, to support the new RCCs. We are delighted with how well the new RCCs have integrated into the team and how active they are. The buddying between old and new RCCs is working well and the new RCCs have become active in making resources as well as shadowing the loan program.

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.

Comments from families

"Thank you for all the help we have received from everyone and I look forward to Dani receiving her own device. The training meetings were so helpful and everyone who gave the time to help and support us and a huge thank you to our mental throughout the process." - Donna

"Thank you so much for this opportunity, we really found it very beneficial with establishing communication for X and will be continuing with the low tech until we are able to secure a device for her. The support from our RCC was amazing and the feedback was very helpful and we feel we have learnt much. Thank you again for the opportunity"

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

Connecting Families and Reducing Isolation

During the year our membership continued to rise again by 13% to over 2,849 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 well over 600 individual points of contact with family members. These points of contact were through calls to our telephone helpline, via our support email, direct correspondence, Facebook responses, What's App, Twitter, Instagram and Facebook messenger.

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.

Family Feedback

"We've just had a decision back from the transport department regarding our daughter's traditional school transport and they have agreed to provide it from our 2nd appeal, thank you so much for your help in this.

I honestly cannot thank you enough, for supporting us through this process, you are amazing. I was so grateful for your help in our hour of need, we were so desperate and didn't know who to turn to and when you said you would help it was like a weight had been lifted."

"Hi. Thank you for doing the letter. The company have just rung this afternoon and said they are starting the work on the bathroom next Monday. So, we would just like to say thank you for helping and writing the email on behalf of my daughter. We are very grateful.

Online Meetups

Following on from our successful Wine & Whinge and Coffee & Chat sessions, we decided it was time to introduce something for Dads too. So, with help from two of our RCC's the Beer & Banter sessions were created. Held every 6 weeks Beer & Banter is a unique opportunity for Dads to come together over a beer (or their favourite beverage) and talk about 'Dad Stuff'. We have also created a special Facebook group just for Dads too. Here you can post a question or contact one of the team who will help with practical tips and answer any questions. https://www.facebook.com/groups/ukrettdads

Partnerships, Alliances, Campaigning and Awareness Raising

We continue to advance our partnership with Reverse Rett under the RDA banner to best support the entire UK Rett community. As well as collaborative events, we have been working towards getting people registered on the Registry which will allow people to have access to information on trials and future Rett syndrome treatments including gene therapy.

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. Manchester was the only clinic that have physically met since lockdown with the London clinic being the only clinic holding regular appointments virtually.

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

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.

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.

At the end of the 2021 Financial Year the charity's unrestricted reserves amounted to 6 months of budget running costs which the trustees consider to be prudent in the short term in the light of the ongoing economic upheaval and uncertainties caused by the Covid pandemic and the war in Ukraine.

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.

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

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.

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

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 1137820 (England and Wales) SCO47369 (Scotland)

Registered office

Victory House Chobham Street Luton Bedfordshire LU1 3BS

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

Trustees

Ms H Truss Mr R H Valentine (resigned 8/8/2022) Mr M Britten Mr P R Gander Mr D A Rogerson Ms C J M Madden (resigned 17/2/2022) Mr C R Beadle Mrs J Campobello Mr S Ledger Mrs P S Bardon Mr G Lawson Mr A Sadek E J Le-Warde (appointed 30/4/2021)

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

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

REFERENCE AND ADMINISTRATIVE DETAILS 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

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 7[th] November 2022 and signed on its behalf by:

Ms H Truss - Trustee

Page 12

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 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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: 8[th] November 2022

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RETT UK (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
271,794
Other trading activities
3
5,516
Investment income
4
289
Other income
10,641
Total
288,240
EXPENDITURE ON
Raising funds
71,935
Charitable activities
Charitable activities
207,989
Total
279,924
NET INCOME
8,316
RECONCILIATION OF FUNDS
Total funds brought forward
181,265
TOTAL FUNDS CARRIED FORWARD
189,581		 Restricted
funds
£
31,518
-
-
-
31,518
-
31,518
31,518
-
7,742
7,742		 2022
Total
funds
£
303,312
5,516
289
10,641
319,758
71,935
239,507
311,442
8,316
189,007
197,323		 2021
Total
funds
£
297,699
4,370
628
44,860
347,557
67,036
211,430
278,466
69,091
119,916
189,007

The notes form part of these financial statements

Page 14

RETT UK

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

BALANCE SHEET 31ST MARCH 2022

Unrestricted
funds
Notes
£
CURRENT ASSETS
Debtors
10
11,651
Cash at bank
264,856
276,507
CREDITORS
Amounts falling due within one year
11
(86,926)
NET CURRENT ASSETS
189,581
TOTAL ASSETS LESS CURRENT
LIABILITIES
189,581
NET ASSETS
189,581
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
7,742
7,742
-
7,742
7,742
7,742		 2022
Total
funds
£
11,651
272,598
284,249
(86,926)
197,323
197,323
197,323
189,581
7,742
197,323		 2021
Total
funds
£
9,074
231,117
240,191
(51,184)
189,007
189,007
189,007
181,265
7,742
189,007

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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RETT UK

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

BALANCE SHEET - continued 31ST MARCH 2022

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

The financial statements were approved by the Board of Trustees and authorised for issue on 7[th] November 2022 and were signed on its behalf by:

Ms H Truss - Trustee

The notes form part of these financial statements

Page 16

RETT UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 2021/22 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 is to reflect any income received which clearly relates to future years to be shown as Deferred Income in the Balance Sheet. In 2021/22 a figure of £77,146 has been recorded in Creditors as Deferred Income (20/21 £49,102).

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.

continued...

Page 17

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

1. ACCOUNTING POLICIES - continued

Fund accounting

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

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		 2022
£
167,340
-
135,972
303,312		 2021
£
155,089
2,000
140,610
297,699

continued...

Page 18

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

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 Edgar Lee Foundation
The Steel Charitable Trust
The Sir James Roll Charitable Trust
Masonic
Twyford And District Round Table
Demelza Hospice
The February Foundation
The Big Give Xmas Challenge 2020
The National Lottery Community Fund
The Big Give Christmas Challenge 2021
Awards
Hargreaves
Contact a family
Arnold Clark
Edward Gostlin
Abingdon Freewheel
CAF
OTHER TRADING ACTIVITIES
Sales
Unity Lottery and 300 Club
Other receipts		 2022
£
1,000
31,518
-
1,250
-
-
5,000
-
18,300
5,000
-
-
18,756
9,802
6,722
6,930
1,000
5,000
694
25,000
135,972
2022
£
584
3,366
1,566
5,516		 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

3. OTHER TRADING ACTIVITIES

continued...

Page 19

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

4. INVESTMENT INCOME
2022 2021
£ £
Deposit account interest 289 628
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2022 2021
£ £
Independent Examiner 2,213 2,172

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2022 nor for the year ended 31st March 2021.

7. 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		 2022
£
156,230
15,454
2,259
173,943
57,294
231,237
2022
5
4		 2021
£
157,682
15,701
2,528
175,911
45,938
221,849
2021
5
4

There are also self employed personnel equating to a further 1 member on a full time equivalent basis.

Key Management personnel remuneration amounted to £48,471 (2021: £45,885)

continued...

Page 20

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
273,642
Other trading activities
4,370
Investment income
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
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		 Total
funds
£
297,699
4,370
628
44,860
347,557
67,036
211,430
278,466
69,091
119,916
189,007

continued...

Page 21

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

9.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
COST
At 1st April 2021
250
2,472
3,824
Disposals
-
-
(1,641)
At 31st March 2022
250
2,472
2,183
DEPRECIATION
At 1st April 2021
250
2,472
3,824
Eliminated on disposal
-
-
(1,641)
At 31st March 2022
250
2,472
2,183
NET BOOK VALUE
At 31st March 2022
-
-
-
At 31st March 2021
-
-
-
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
948
Prepayments
10,703
11,651		 9.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
COST
At 1st April 2021
250
2,472
3,824
Disposals
-
-
(1,641)
At 31st March 2022
250
2,472
2,183
DEPRECIATION
At 1st April 2021
250
2,472
3,824
Eliminated on disposal
-
-
(1,641)
At 31st March 2022
250
2,472
2,183
NET BOOK VALUE
At 31st March 2022
-
-
-
At 31st March 2021
-
-
-
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
948
Prepayments
10,703
11,651		 9.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
COST
At 1st April 2021
250
2,472
3,824
Disposals
-
-
(1,641)
At 31st March 2022
250
2,472
2,183
DEPRECIATION
At 1st April 2021
250
2,472
3,824
Eliminated on disposal
-
-
(1,641)
At 31st March 2022
250
2,472
2,183
NET BOOK VALUE
At 31st March 2022
-
-
-
At 31st March 2021
-
-
-
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
948
Prepayments
10,703
11,651		 Totals
£
6,546
(1,641)
4,905
6,546
(1,641)
4,905
-
-
2021
£
-
9,074
9,074
- -
2022
£
948
10,703
11,651

continued...

Page 22

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accruals and deferred income		 2022
£
7,650
2,130
77,146
86,926		 2021
£
-
2,082
49,102
51,184

12. LEASING AGREEMENTS

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

Within one year
Between one and five years		 2022
£
1,824
2,736
4,560		 2021
£
17,004
4,560
21,564

13. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Research Fund
TOTAL FUNDS		 At 1/4/21
£
181,265
7,742
189,007		 Net
movement
in funds
£
8,316
-
8,316		 At
31/3/22
£
189,581
7,742
197,323

continued...

Page 23

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

13. MOVEMENT IN FUNDS - continued

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

Incoming
resources
£
Unrestricted funds
General fund
288,240
Restricted funds
BBC Children in Need
31,518
TOTAL FUNDS
319,758
Comparatives for movement in funds
At 1/4/20
£
Unrestricted funds
General fund
112,174
Restricted funds
Research Fund
7,742
TOTAL FUNDS
119,916
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
323,500
Restricted funds
BBC Children in Need
24,057
TOTAL FUNDS
347,557		 Resources
Movement
expended
in funds
£
£
(279,924)
8,316
(31,518)
-
(311,442)
8,316
Net
movement
At
in funds
31/3/21
£
£
69,091
181,265
-
7,742
69,091
189,007
Resources
Movement
expended
in funds
£
£
(254,409)
69,091
(24,057)
-
(278,466)
69,091

continued...

Page 24

RETT UK (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

13. MOVEMENT IN FUNDS - continued

Research Funds

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

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2022.

E J Le-Warde, a Trustee, is the son of a member of staff.

Page 25