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2022-03-31-accounts

Charity no. 1151152

Birthrights Report and Unaudited Financial Statements

31 March 2022

Birthrights

Reference and administrative details

For theyear ended 31 March 2022 For theyear ended 31 March 2022
Charity number 1151152
Registered office Birthrights
Union House
111 New Union Street
Coventry
CV1 2NT
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Alix-Louise Anderson
Tara Arnold (appointed 26 July 2021)
Rachel Crasnow QC
Inderjit Cross
John Davis (Treasurer)
Julie Frohlich
Carolyn Johnston
Marcia Lord
Simon Mehigan
Sandra Nneoma Igwe
Elizabeth Prochaska (Chair)
Rebecca Schiller
Chief executive officer Amy Gibbs (resigned 14 July 2022)
Tracey Fletcher (interim CEO appointed 11 July 2022)
Patron Nadine Montgomery
Bankers The Co-operative Bank
Olympic House
6 Olympic Court
Montford Street
Salford
M5 2QP
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Birthrights

Report of the trustees

For the year ended 31 March 2022

1. Introduction

The past year has seen exciting developments for Birthrights. We have grown our team and funding. Our work has reached new audiences and achieved huge impact, in the face of the ongoing pandemic and growing challenges in the under-resourced and demoralised maternity sector.

Our continuing work on the effects of Covid-19 on women and birthing people achieved real impact, reducing the restrictions in maternity units across the country. As we learnt from the impact studies carried out by NCVO, our advice and training are highly valued by those who received them. One person we supported said, “ I felt listened to and advocated for. So, so helpful in many ways ”. Our training reached hundreds of health professionals, 95% of whom said that the training would change the way they work with women and birthing people.

This year, our work on our national inquiry into racism in maternity care began in earnest. We worked with the highly committed and expert people on our inquiry panel, holding evidence gathering sessions to hear from leading organisations in the maternity sector, receiving hundreds of responses to our call for evidence and conducting multiple interviews and focus groups with people from multiple minoritised ethnic backgrounds. The inquiry has helped us to deepen our own commitment to inclusion and anti-racism and led to positive recognition of our approach from our stakeholders and funders.

We are deeply grateful to our dedicated team and trustees, campaign partners, supporters and volunteers, donors and funders. The support of the Esmée Fairbairn Foundation, Thirty Percy Foundation, John Ellerman Foundation, the Baring Foundation and Joseph Rowntree Charitable Trust is essential to our ability to deliver our mission. Our corporate partners have been an incredible support, not only for funding and in-kind support, but for their expertise on maternity care and passion for our mission. We thank Bolt Burdon Kemp, Leigh Day and Irwin Mitchell and our new corporate partner, the antenatal course provider, Komu.

Birthrights is at an exciting point as we set out new strategy for the next three years and approach our 10[th] anniversary. We know we will build on our success and scale up our work across our three core areas – advice, training and influencing – and look forward to the publication of our report into racism in maternity care. We will continue to strengthen and evolve our dedication to inclusion and antiracism, helping to ensure that all women and birthing people are treated with the dignity and respect they deserve.

elizabeth prochaska

Elizabeth Prochaska (Chair)

2

Birthrights

Report of the trustees

For the year ended 31 March 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

2. Structure, governance and management

Birthrights is a charitable incorporated organisation and is registered with the Charity Commission with charity number 1151152.

The method of recruitment and appointment of trustees is set out in its governing document: the constitution. One new Trustee (Tara Arnold) was appointed in July 2021, taking the board to 12 members.

The current trustees comprise two senior lawyers, a frontline obstetrician, a Director of Midwifery, a finance and business expert, experienced charity leaders, communications and fundraising specialists, doulas and anti-racism campaigners. Most trustees have lived experience of maternity care and five are Black and Brown women.

The trustees are responsible for making decisions on the management of all the affairs of Birthrights including deciding on how the funds of the charity are to be spent. 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.

The full board of trustees met four times during 2021-22, with an average level of attendance via Zoom of 82%. The Finance, Audit and Risk Committee also met four times in this period.

3. Objectives and activities

3.1 About

Birthrights launched in January 2013. We are the UK charity that champions respectful care during pregnancy and childbirth by protecting human rights. We believe that everyone is entitled to respectful maternity care that protects their fundamental rights to dignity, autonomy, privacy and equality. We provide free advice and legal information to women and birthing people, train healthcare professionals and birth workers to deliver rights-respecting care and campaign to change maternity policy and systems. Our research shines a spotlight on those most at risk of human rights violations in pregnancy and birth due to structural disadvantage and discrimination.

Our vision is to ensure everyone receives the respect and dignity they deserve in pregnancy and childbirth. Our mission is to be the authority on human rights in pregnancy and childbirth in the UK and use that influence to improve services and practice throughout the maternity system.

Birthrights promotes legal rights to receive evidence-based care that conforms to the best medical and midwifery standards. We do not promote any particular clinical perspectives in maternity care.

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Birthrights

Report of the trustees

For the year ended 31 March 2022

3.2 Aims

The aim of Birthrights is to promote the human rights of child-bearing women and people in England and Wales. These rights are set out in the Universal Declaration of Human Rights, the Convention on the Elimination of Discrimination against Women and subsequent United Nations conventions and declarations, and the European Convention for the Protection of Human Rights and Fundamental Freedoms.

3.3 Activities

Birthrights is committed to:

When planning our activities for the year, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the promotion of human rights.

This year, the board agreed to extend our 2018-2021 strategic goals into 2021-22, as the pressures of the pandemic response meant a strategy review was not possible in 2021. We are committed to delivering a new three year strategy in 2022. Birthrights delivered to our three goals, with two specific strategic priorities – COVID-19 and racial justice:

1. Empower and support women and birthing people to know and advocate for their rights through free advice and resources, reaching those most at risk through our partnerships;

2. Change culture and practice in maternity care through training for healthcare professionals and other caregivers; and

3. Change policy and systems through research, influencing, campaigns and legal interventions – with a focus on women and birthing people most at risk of poor, disrespectful, or unsafe care.

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Birthrights

Report of the trustees

For the year ended 31 March 2022

As set out in the financial statements, our major activities in 2021-22 have been:

4. Achievements and performance

4.1 Advice and resources

Our first strategic goal is to empower and support women and birthing people to know and advocate for their rights through free advice and resources, reaching those most at risk through our partnerships.

The COVID-19 pandemic has continued to have a far reaching impact on human rights in maternity care. Despite some reductions in restrictions in maternity care, the number of women and individuals who have contacted us for advice and used our online resources remains at the same high level as in the first year of the pandemic.

This year, we gave advice to 1,108 people on their rights, maintaining the significantly increased level in 2020-21. Enquiries encompassed a broad range of issues, from individuals wanting to confirm their right to make choices in maternity care, to a large number of more complex circumstances, involving multiple emails from our small team. The most common concerns involved complaints about traumatic births where informed consent had not been respected and poor postnatal care where basic dignity was not upheld. Restrictions on birth partners, particularly second birth partners or the length of time allowed for postnatal visits, continued to be a key issue. Choice of place and mode of birth came under threat with midwifery-led services or birth centres closing for many months at a time, and water births or caesareans being denied. Some concrete outcomes we secured for individuals were:

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Birthrights

Report of the trustees

For the year ended 31 March 2022

We worked with a diverse group of people with lived experience and an external copy-writer to fully review and refresh our suite of factsheets, and the new set was published in August 2021. Views on our factsheets continued to grow exponentially - in comparison to the previous financial year, total factsheet views has increased by almost 50% (49.9%), with views on most of the individual factsheets increasing by 40% and over. Our factsheet on right to a c-section was the most frequently viewed factsheet page this year, up 60.11% from last year (47.2k views up from 29k).

In August 2021, we also published a basic birth rights factsheet translated into Albanian, Amharic, Arabic, Bengali, Chinese, Dari, Farsi, French, Gujarati, Hindi, Kurdish Sorani, Punjabi, Somali, Spanish, Tigrinya and Urdu. In total, the translated factsheet home page has been accessed 2,060 times and the factsheets have been downloaded 686 times.

With thanks to the generous donation from the Peabody family, we were able to appoint awardwinning screenwriter Faryal Velmi to produce our short film ‘Speak Up, Speak Out’, which featured three women and how, referencing their personal birth experiences, one can make a complaint (or feedback) about poor maternity care.

We escalated numerous advice cases to Trusts and Healthboards to change local policies that contravene basic rights, writing formally to 21 Trusts/Healthboards. We also wrote to all Trusts and Healthboards with visiting hours of less than 2 hours as part of a joint campaign with the ButNotMaternity Alliance. This led to positive policy change or exceptions being made in at least 13 cases. Some examples include:

We are grateful to the Baring Foundation, Esmée Fairbairn Foundation and major donors for supporting the development of our advice service and resources in the face of continued higher demand and complexity of casework.

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Birthrights

Report of the trustees

For the year ended 31 March 2022

4.2 Training and education

Our second strategic goal is to change culture and practice in maternity care through training for healthcare professionals and other caregivers.

Pre-pandemic, our core training model was based on in-person, interactive workshops to explore human rights legal principles and practical scenarios applying this learning to common issues in maternity care – provided in-house for NHS Trusts and local maternity systems, and as standalone ticketed events. Birthrights training has looked very different because of COVID-19.

As restrictions eased, we maintained a mainly online delivery model for training. We invested in a second Zoom account for solely training, which freed up our availability as we did not have to avoid any clashes with other Zoom meetings.

We had 19 speaking engagements this year, including RCOG’s Management of the Labour Ward, British Intrapartum Society, Consultant Midwife Network and Norfolk LMS. Through these speaking engagements we reached around 1,400 people.

We also ran 21 training sessions, one of which was a face-to-face session, reaching a total of 484 participants - surpassing our target of 20 events and 400 participants. Five of those sessions were delivered to Doula organisations: Doulas without Borders, the Doula Association and Doula UK. In total an estimated 118 doulas attended our training this year.

We ran 15 in-depth training events for a total of 366 healthcare professionals (including student healthcare professionals). We continued to encourage multi-disciplinary teams to attend training through our discount offer, four sessions paid a reduced training fee after successfully applying for the 10% MDT discount. NHS staff received training at Barnsley, Cambridge, Oxford University Hospital, St Mary’s Hospital and Royal Berkshire. We also delivered two sessions to Milton Keynes Hospital, who then got in touch to commission a large number of sessions for the coming year (as seen below).

We were pleased to see an increase in our training’s presence in Wales. We delivered sessions to Cardiff and Vale University Hospital Board and Hywel Dda. We also delivered sessions to three of the four universities in Wales that offer midwifery (with the fourth one booked for August 2022). We also delivered a session to students at the Northumbria Midwifery Society (Northumbria Midsoc).

We had 221 feedback responses from participants who had attended our training 2021-22. The average quality rating was 4.7 (scale of 1-5, where 5 is excellent). 95% said that the training had impacted the way they plan to work with pregnant women and birthing people. 95% said they would recommend our training to others. We also commissioned an impact study into our training, with volunteers interviewing healthcare professionals and birth workers who have attended our training (six midwives, two HSIB workers and one doula). The findings were published in a report in October 2021 with a lot of positive feedback on how our training has changed delivery of care and how professionals had incorporated a lot of it into their own teaching. The study did identify that those who choose to attend Birthrights training tend to already have an interest in human rights, so may not be those professionals that need our training the most. The importance and impact of multidisciplinary training was also identified, with a particular emphasis on the challenge of getting more obstetricians to attend our training. These points were also echoed in the qualitative feedback from this year’s training participants. Other themes included:

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Birthrights

Report of the trustees

For the year ended 31 March 2022

Training continued to be an important source of unrestricted income this year, bringing in over £24,000 plus an additional contract secured in March 2022 for £25,000 to deliver training across Bedfordshire, Luton and Milton Keynes local maternity system (income deferred into 2022-23).

4.3 Campaigns and influencing

Our third strategic goal is to change policy and systems through research, influencing, campaigns and legal interventions – with a focus on women and birthing people most at risk of poor, disrespectful, or unsafe care. We are grateful to the Baring Foundation, Esmée Fairbairn Foundation, John Ellerman Foundation, Joseph Rowntree Charitable Trust, Thirty Percy Foundation and major donors for investing in our policy, campaigns and communications work.

The racial injustice inquiry , which was launched in February 2021, has spanned the whole of this period of the annual report and the final report Systemic Racism, not Broken Bodies was published in May 2022.

COVID campaigning has continued to be a core priority this year. Positive outcomes include:

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Birthrights

Report of the trustees

For the year ended 31 March 2022

Other policy and influencing highlights this year included:

4.4 Campaigns and communications:

Our profile as the go-to on human rights in childbirth continued to grow exponentially during the financial year, with several appearances (in addition to the race inquiry coverage) on BBC TV and across BBC Radio Stations (both local and national), ITV News, LBC, the Guardian newspaper, Independent, Grazia, Daily Mail on a range of subjects including the right to caesarean birth, COVID restrictions, the COVID vaccine, the staffing crisis in maternity care and the Ockenden review.

This year we saw our social media profile grow to almost 19,000 followers on Twitter, 16,200 followers on Facebook, 11,100 on Instagram and almost 500 on LinkedIn. In the new financial year, we will begin work on a new brand awareness campaign called ‘My Birthrights’ to bring the story of Birthrights and the impactful way we help women, birthing people and healthcare professionals to life.

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Birthrights

Report of the trustees

For the year ended 31 March 2022

In the summer of 2021, we faced several weeks of negative press coverage and hostile social media activity in response to our trans inclusive position and previous engagement with a high-profile influencer in the birth world. We also received a data subject access request in relation to the same individual, which we fully complied with. In response, we restated our commitment to inclusion, took steps to protect the wellbeing of our staff and online community, and made a Serious Incident Report to the Charity Commission (which they investigated and took no further action). We were grateful to Esmée Fairbairn Foundation for funding us to bring in external crisis comms expertise from Zoe Amar Digital, to facilitate an internal review of the incident, strengthen our crisis comms processes and increase digital and crisis response skills across the whole team.

We are grateful to Thirty Percy Foundation for continuing to support investment in our in-house communications capacity, to build our profile and reach with more women and birthing people.

4.5 Strengthening our organisation

In 2021-22 we have significantly grown our staff team, from six to twelve part-time staff (FTE headcount of five). In quarter one, new posts included an Engagement Director, Training Officer and Kickstart-funded Communications Coordinator. We were pleased to identify funding from a major donor to retain this person in a Team Coordinator role after Kickstart funding ended. With confirmation of increased continuation funding from Esmée Fairbairn Foundation over four years, we were able to recruit four additional posts in quarter four: two Advice Coordinators, a Policy Officer and a Supporter Engagement Officer – our first dedicated fundraising role. We continued to use inclusive recruitment practices and positive action to improve diversity of our staff. While we remain a fully remote team, in the second half of the year, we were pleased to resume in-person team meetings, to build relationships and cohesion after protracted lockdowns and restrictions. Our CEO, Amy Gibbs, announced she would step down in summer 2022, after a strong period of growth. The Board appointed Tracey Fletcher, a charity leader with 30+ years’ experience, as interim CEO from July 2022, while the recruitment for permanent CEO was underway.

The Esmée-funded Impact Study delivered by NCVO reported its findings, stress-testing our theory of change and demonstrating the significant and nuanced impact of our core advice and training programmes. Esmée also awarded us Funding Plus support so to commission an in-depth strategy review, led by Lucent Consultancy, including a 360 survey of staff and trustees, interviews with key stakeholders, and workshops to test strategy scenarios. Both these pieces of work informed our new strategic goals for 2022-24, giving the board and senior team greater confidence in our core purpose, existing impact, and opportunities for growth. A key area of development highlighted by the team was operational infrastructure, which will be a priority for the new CEO. The new strategic goals focus on consolidating the growth of our programmes and profile during the pandemic, and centring inclusion and racial justice more explicitly across all of Birthrights’ work.

Fundraising and income generation continued to be a major priority for the CEO in 2021-22. We commissioned a grant fundraising consultant to conduct prospect research, review our case for support, create a template bid and progress some applications with new funders.

Work during 2021-22 that has led to funding for future years includes securing:

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Birthrights

Report of the trustees

For the year ended 31 March 2022

5. Financial review

5.1 Summary of income and expenditure

We sustained overall income in 2021-22 of £350,613. Restricted income fell from £215,992 in 202021 to £106,115 in 2021-22 but unrestricted income grew from £145,711 in 2020-21 to £244,498 in 2021-22. Unrestricted income significantly outperformed budget expectations, particularly from major donors and training. The CEO and Treasurer agreed to designate £150,898 of unrestricted funds for specific purposes, such as staff posts and projects. Total expenditure was £342,450, which was in line with budget expectations.

At the end of 2020-21, £261,315 of funds were brought forward, of which £107,427 were restricted funds from grants for planned activity in 2021-22 (due to projects being phased across multiple financial years). At the end of 2021-22, £269,478 was carried forward into 2022-23, including £47,300 of restricted funds and £150,898 of designated funds.

Highlights from the 2021-22 accounts include:

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Birthrights

Report of the trustees

For the year ended 31 March 2022

5.2 Reserves

At the end of 2021-22, we hold £269,478 in reserves that includes £71,280 in unrestricted general reserves in addition to £150,898 of core funding from Esmee Fairbairn Foundation, Thirty Percy Foundation and donors which has been designated by the trustees, but could be reallocated if required.

Our reserves policy states that Birthrights will hold reserves to cover 3 months of operating costs. A 3- month reserve would allow Birthrights the opportunity, if necessary, to wind down its programme of support in an orderly and managed fashion, including paying our staff reasonable notice. The trustees believe this is the appropriate level of reserves to balance prudence and risk management against maximising the benefits the charity can deliver by not tying up too much of our funds in our reserves.

For 2022-23, three months of operating costs would be £85,000, based on our planned income and expenditure budget.

5.3 Going concern

Birthrights has successfully fundraised throughout 2021-22 and continues to be in a strong financial position, despite the ongoing challenges to income generation posed by the pandemic and cost of living crisis. The trustees consider that the charity will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved for the following reasons:

The trustees therefore consider it appropriate to adopt the going concern basis for the preparation of the accounts, as detailed in note 1(b) to the financial statements.

Fundraising will continue to be a major priority for the CEO and senior team, to ensure sustainability and growth into the future.

12

Birthrights

Report of the trustees

For the year ended 31 March 2022

6. Statement of responsibilities of the trustees The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales 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 charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. 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 charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 8 November 2022 and signed on their behalf by

J A Davis elizabeth prochaska

Elizabeth Prochaska - Chair

John Davis - Treasurer

13

Independent examiner's report

To the trustees of

Birthrights

I report to the trustees on my examination of the accounts of Birthrights (the CIO) for the year ended 31 March 2022, which are set out on pages 15 to 29.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the CIO’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Godfrey Wilson Limited also provides payroll and bookkeeping services to the CIO. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2016, which I have applied with respect to this engagement.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Laura May Richards

Date: 8 November 2022 Laura Richards ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

14

Birthrights

Statement of financial activities

For the year ended 31 March 2022

Note
Income from:
Donations
3
Charitable activities
4
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
5
6
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure) and net
movement in funds
Restricted Unrestricted
£
£
103,865
219,943
2,250
24,515
-
40
106,115
244,498
-
40,525
166,242
135,683
166,242
176,208
(60,127)
68,290
107,427
153,888
47,300
222,178
2022
Total
£
323,808
26,765
40
350,613
40,525
301,925
342,450
8,163
261,315
269,478
2021
Total
£
347,327
14,112
264
361,703
18,116
175,835
193,951
167,752
93,563
261,315

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 13 to the accounts.

15

Birthrights

Balance sheet

For the year ended 31 March 2022

Note
Current assets
Debtors
9
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
10
Net current assets
Net assets
12
Funds
13
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total charity funds
£
34,631
262,892
297,523
(28,045)
2022
£
269,478
269,478
47,300
150,898
71,280
269,478
2021
£
10,306
261,015
271,321
(10,006)
261,315
261,315
107,427
95,000
58,888
261,315

Approved by the trustees on 8 November 2022 and signed on their behalf by

J A Davis

John Davis - Treasurer

16

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Birthrights meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider to be appropriate having regard to the current level of unrestricted reserves and future confirmed funding. Whilst the trustees acknowledge the impact of the Covid pandemic, there are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received under contracts, sponsorship agreements or in advance of provision of training is deferred and recognised when services are delivered.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

17

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies (continued)

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. 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 are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are associated with constitutional and statutory requirements. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the basis of staff time:

2022 2021
Raising funds 15% 12%
Charitable activities 85% 88%

i) Debtors

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

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

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

l) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

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Birthrights

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies (continued)

m) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

n) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

2. Prior period comparatives

Income from:
Donations
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Transfers between funds
Net movement in funds
Restricted
£
£
214,492
132,835
1,500
12,612
-
264
215,992
145,711
6,122
11,994
151,729
24,106
157,851
36,100
58,141
109,611
218
(218)
58,359
109,393
Unrestricted
2021
Total
£
347,327
14,112
264
361,703
18,116
175,835
193,951
167,752
-
167,752

19

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

3. Income from donations

Donations
Grants > £5,000
Esmée Fairbairn Foundation
John Ellerman Foundation
Thirty Percy Foundation
Joseph Rowntree Charitable Trust
Best Beginnings
Kickstart Scheme
Gifts in kind
Total income from donations
Prior year comparative
Donations
Grants > £5,000
Esmée Fairbairn Foundation
The Baring Foundation
John Ellerman Foundation
Thirty Percy Foundation
Joseph Rowntree Charitable Trust
National Lottery Community Fund
Gifts in kind

Total income from donations
Restricted
£
£
-
81,971
17,300
75,000
50,000
-
-
50,000
30,000
-
-
9,000
6,565
-
-
3,972
103,865
219,943
Restricted
£
£
-
45,960
50,000
25,000
75,000
-
50,000
-
-
50,000
29,500
-
9,992
-
-
11,875
214,492
132,835
Unrestricted
Unrestricted
2022
Total
£
81,971
92,300
50,000
50,000
30,000
9,000
6,565
3,972
323,808
2021
Total
£
45,960
75,000
75,000
50,000
50,000
29,500
9,992
11,875
347,327

*Gifts in kind relate to pro bono legal advice, training, stationery, printed materials and room hire.

The charity receives government grants, defined as funding from the Kickstart Scheme (and in 2021 from National Lottery Community Fund) to fund charitable activities. The total value of such grants in the year ending 31 March 2022 was £6,565 (2021: £9,992). There are no unfulfilled conditions or contingencies attaching to these grants.

20

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

4. Income from charitable activities

Income from charitable activities
Training, conferences and events
Other
Prior year comparative
Training, conferences and events
Other
Restricted
£
£
-
23,585
2,250
930
2,250
24,515
Restricted
£
£
-
12,312
1,500
300
1,500
12,612
Unrestricted
Unrestricted
2022
Total
£
23,585
3,180
26,765
2021
Total
£
12,312
1,800
14,112

21

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

5. Total expenditure

Total expenditure
£
Staff costs (note 7)
25,177
Research participation
-
Legal and professional fees
1,920
Marketing and communications
-
Room hire
-
Accountancy
-
Staff recruitment and training
-
IT equipment and software
168
Travel and subsistence
-
Office costs
-
Fundraising
528
Insurance
-
Sub-total
27,793
12,732
Total expenditure
40,525
Total governance costs were £7,608 (2021: £5,102).
Prior year comparative
£
Staff costs (note 7)
11,078
Legal and professional fees
-
Marketing and communications
-
Accountancy
-
Research participation
-
Staff recruitment and training
-
IT equipment and software
-
Travel and subsistence
-
Office costs
-
Insurance
-
Sub-total
11,078
7,038
Total expenditure
18,116
Allocation of support and
governance costs
Allocation of support and
governance costs
Raising
funds
Raising
funds
£
138,474
32,436
22,724
21,358
9,928
-
3,323
905
1,972
782
-
-
231,902
70,023
301,925
£
80,530
26,594
8,740
-
6,861
197
1,749
-
-
-
124,671
51,164
175,835
Charitable
activities
Charitable
activities
£
50,860
-
18,564
-
-
7,433
1,232
3,145
-
1,042
-
479
82,755
(82,755)
-
£
32,371
7,897
2,947
7,252
-
5,315
379
1,227
654
160
58,202
(58,202)
-
Support
and
governance
Support
and
governance
2022
Total
£
214,511
32,436
43,208
21,358
9,928
7,433
4,555
4,218
1,972
1,824
528
479
342,450
-
342,450
2021
Total
£
123,979
34,491
11,687
7,252
6,861
5,512
2,128
1,227
654
160
193,951
-
193,951

22

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

6. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Independent examiners' remuneration:
Independent examination (including VAT)
Other services
2022
£
Nil
Nil
1,740
5,693
2021
£
Nil
Nil
1,680
4,665

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs
Freelancers
2022
£
192,655
12,720
4,339
4,797
214,511
2021
£
104,654
4,651
2,277
12,397
123,979

No employee earned more than £60,000 during the year.

The key management personnel of the charity comprise the Trustees, Chief Executive Officer, Programmes Director and Engagement Director (2021: the Trustees, Chief Executive Officer, Programmes Director). The total employee benefits of the key management personnel were £121,145 (2021: £77,532).

Average head count
Average full time equivalent
2022
No.
8.0
5.0
2021
No.
6.0
3.5

23

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9.
Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
10. Creditors: amounts due within 1 year
Trade creditors
Accruals
Deferred income (note 11)
Other creditors
11. Deferred income
At 1 April 2021
Deferred during the year
Released during the year
At 31 March 2022
2022
£
30,995
2,495
765
376
34,631
2022
£
824
2,221
25,000
-
28,045
2022
£
5,000
25,000
(5,000)
25,000
2021
£
5,485
3,321
1,500
-
10,306
2021
£
1,688
2,530
5,000
788
10,006
2021
£
10,000
-
(5,000)
5,000

Deferred income relates to training invoiced in advance to be delivered during 2022/23.

24

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

12. Analysis of net assets between funds

Analysis of net assets between funds
Current assets
Current liabilities
Net assets at 31 March 2022
Prior year comparative
Current assets
Current liabilities
Net assets at 31 March 2021
Restricted
funds
£
47,300
-
47,300
Restricted
funds
£
107,427
-
107,427
£
150,898
-
150,898
£
95,000
-
95,000
Designated
funds
Designated
funds
£
99,325
(28,045)
71,280
£
68,894
(10,006)
58,888
General
funds
General
funds
Total
funds
£
297,523
(28,045)
269,478
Total
funds
£
271,321
(10,006)
261,315

25

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

13. Movements in funds

Movements in funds
Restricted funds
Baring Foundation, Legal Action
Esmée Fairbairn Foundation
John Ellerman Foundation
Kickstart
King's College London
Total restricted funds
Unrestricted funds
Designated funds
C and P
Esmée Fairbairn, 2021 - 2025
Esmée Fairbairn, COVID
Leigh Day Inquiry
Peabody
Safer Beginnings
Thirty Percy Foundation
Total designated funds
General funds
Total unrestricted funds
Total funds
Esmée Fairbairn Foundation
Strategy
Esmée Fairbairn Foundation
Crisis Comms
Joseph Rowntree Charitable
Trust
At 1 April
2021
£
23,468
31,139
-
-
32,887
19,933
-
-
107,427
-
-
25,000
-
20,000
-
50,000
95,000
58,888
153,888
261,315
Income
£
-
-
9,800
7,500
50,000
30,000
6,565
2,250
106,115
25,000
75,000
-
20,000
-
9,000
50,000
179,000
65,498
244,498
350,613
£
(21,773)
(31,139)
(9,800)
(7,500)
(49,661)
(38,345)
(6,565)
(1,459)
(166,242)
(10,084)
(6,365)
(14,114)
(12,806)
(15,687)
(1,521)
(62,525)
(123,102)
(53,106)
(176,208)
(342,450)
Expenditure
Transfers
between
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
At 31
March
2022
£
1,695
-
-
-
33,226
11,588
-
791
47,300
14,916
68,635
10,886
7,194
4,313
7,479
37,475
150,898
71,280
222,178
269,478

Purposes of restricted funds

Baring Foundation, Legal Action

Grant for legal costs and increased staff capacity to challenge human rights violations in maternity care due to COVID-19, through strategic litigation and other legal campaigning tactics.

Esmée Fairbairn Foundation

Funding for two staff posts and other operational costs to support Birthrights to achieve better care for women and birthing people by promoting safe, respectful maternity care, through our core activities of advice, training, research and influencing systems change.

26

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

13. Movements in funds (continued)

Purposes of restricted funds

Esmée Fairbairn Foundation, Funding Plus - Crisis Comms

Funding to commission Zoe Amar Digital to strengthen our crisis communications skills, processes and practice, including a review of recent media and social media incidents and allstaff training.

Esmée Fairbairn Foundation, Funding Plus - Strategy

Funding to commission Lucent Consultancy to deliver an in-depth strategy review, facilitating input from staff, trustees and external partners.

John Ellerman Foundation

Two-year grant for Birthrights to convene a national inquiry into racial injustice in maternity care, towards delivery and staff costs, including a new post to ensure the inquiry is co-produced by Black, Brown and mixed ethnicity women and birthing people.

Joseph Rowntree Charitable Trust

Two-year grant for Birthrights to convene a national inquiry into racial injustice in maternity care, towards delivery and staff costs, including a new post to ensure the inquiry is co-produced by Black, Brown and mixed ethnicity women and birthing people.

Kickstart

Funding for a Communications and Fundraising Coordinator on a 6-month placement, as part of the Government’s Kickstart scheme for 16-24 year olds on Universal Credit.

King's College London

Funding for Birthrights' contribution to a research study, looking at strengthening the disclosure of harm with women and families under NHS maternity care.

Purposes of designated funds

C and P

Major donation designated for operational costs, specifically upgrading the Operations Coordinator post to Manager and creating a new Team Coordinator post to boost capacity.

Esmée Fairbairn Foundation 2021 - 2025

Funding over four years towards unrestricted core costs to protect human rights in maternity care through advice, training and influencing.

Esmée Fairbairn, COVID

Additional unrestricted funding to support staff and operational costs during the pandemic, designated for a new post to boost capacity to deliver our training programme for healthcare professionals and birth workers, including reviewing future delivery models.

Leigh Day Inquiry

Corporate donation designated for delivery of the racial injustice inquiry, specifically expert panel payments, anti-racism expertise, focus groups, transcription, report design and polling.

27

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

13. Movements in funds (continued) Purposes of designated funds

Peabody

Major donation designated for campaigning on COVID restrictions and to create a new video on making complaints in maternity care, co-produced by people with lived experience.

Safer Beginnings

Funding from the Tampon Tax to be a delivery partner (sub-grantee) for the White Ribbon Alliance and Best Beginnings programme to improve maternity outcomes and postpartum safety of 70,000 women by developing specialist information, services and interventions that enable selfadvocacy in the context of obstetric and domestic violence, and female genital mutilation.

Thirty Percy Foundation

Three-year unrestricted grant designated for staff and operational costs, including a new senior post to lead and develop our communications and engagement work, to reach and support more women and birthing people with a diverse range of needs and experiences.

Prior year comparative
At 1 April
2020
£
Restricted funds
Baring Foundation, Peer Partners
19,765
Baring Foundation, COVID
-
Baring Foundation, Legal Action
-
John Ellerman Foundation
-
Esmée Fairbairn Foundation
29,303
-
National Lottery Community Fund
-
King's College London
-
Total restricted funds
49,068
Unrestricted funds
Designated funds
Hollick Family Foundation
10,000
Esmée Fairbairn, COVID
-
Peabody
-
Thirty Percy Foundation
-
Total designated funds
10,000
General funds
34,495
Total unrestricted funds
44,495
Total funds
93,563
Joseph
Rowntree
Charitable
Trust
Income
£
30,000
5,000
40,000
50,000
50,000
29,500
9,992
1,500
215,992
-
25,000
20,000
50,000
95,000
50,711
145,711
361,703
£
(49,765)
(5,000)
(16,532)
(17,113)
(48,164)
(9,567)
(9,992)
(1,718)
(157,851)
(10,000)
-
-
-
(10,000)
(26,100)
(36,100)
(193,951)
Expenditure
Transfers
between
funds
£
£
-
-
-
-
-
23,468
-
32,887
-
31,139
-
19,933
-
-
218
-
218
107,427
-
-
-
25,000
-
20,000
-
50,000
-
95,000
(218)
58,888
(218)
153,888
-
261,315
At 31 March
2021
Transfers
between
funds
£
£
-
-
-
-
-
23,468
-
32,887
-
31,139
-
19,933
-
-
218
-
218
107,427
-
-
-
25,000
-
20,000
-
50,000
-
95,000
(218)
58,888
(218)
153,888
-
261,315
At 31 March
2021
107,427
-
25,000
20,000
50,000
95,000
58,888
153,888
261,315

28

Birthrights

Notes to the financial statements

For the year ended 31 March 2022

14. Related party transactions

Trustee donations made to the charity during the year were £25,000 (2021: £0). The donation was made at arms length and there were no conditions attached to the donation.

2 trustees received payment for their participation in an advisory panel, along with external contributors. During the year they received £2,800 (2021: £700), in compensation, at the same rate as any other contributor.

Pro bono services were provided by the trustees during the year of £0 (2021: £5,125) in relation to waived fees for training sessions and legal advice.

29