**Charity Number: 1153753**
## **The Body Dysmorphic Disorder Foundation**
# **Annual Report and Accounts**
**For the year ended 30 September 2023**
**The Body Dysmorphic Disorder Foundation Reference and administrative details**
**Trustees** Dr R Willson Prof D Veale N Schnackenberg J Davidson S Bagwell A Jassi **Senior management** Kitty Wallace Head of Operations **Charity number** 1153753 **Bankers** National Westminster Bank Plc 250 Bishopsgate London EC2M 4AA **Registered office** 45b Stanford Road Friern Barnet N11 3HY **Independent examiner** Steve Brown ACMA 17 Foxcombe Road Bath BA1 3ED
1
**The Body Dysmorphic Disorder Foundation Trustees’ report for the year ended 30 September 2023**
The trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 30 September 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Memorandum and Articles of Association and the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (revised 2015).
## **Structure, Governance and Management**
## **Governing Document**
The Body Dysmorphic Disorder Foundation is a charitable incorporated organisation with voting members other than its Charity Trustees, constituted under an “Association” model constitution date 10[th] September 2013 and is registered charity (Number 1153753).
## **Organisational Structure**
The following individuals served as trustees during the year and since the year end:
Dr R Willson Prof D Veale N Schnackenberg J Davidson S Bagwell A Jassi
All trustees served for the full period unless otherwise stated above.
No trustees had any beneficial interest in the charity and no remuneration of trustees is paid by the charity.
The Board of Trustees meets at least 4 times a year and is responsible for the strategic direction, policy and overall governance of the charity.
The implementation of strategy once agreed and the day to day running and management of the charity’s activities is delegated to the small executive team, led by the Head of Operations.
## **Recruitment and appointment of new trustees**
New Trustees are recruited by the Board who consider the skills currently available and then identify the requirements of any additional or replacement trustee. On successful appointment of a trustee, the Head of Operations provides documentary and verbal induction material to introduce the trustee to the objectives and workings of the charity.
## **Objectives and principal activities**
The aim of the charity is to relieve the suffering of those with body dysmorphic disorder. The objectives are to utilise funds within the trust to raise awareness through the media and our social media channels, provide accurate information on the condition and evidence-based treatments and offer support through our e- helpline and support groups.
## **Activities and Achievements**
Over the past year the charity has raised awareness via a large campaign in partnership with the fashion brand Monki, that involved their UK and online stores, posters across the UK and a social media campaign. We engaged with the media, with mentions in the Times, ABC news, GQ magazine and BBC News and more. Our website was updated with a new system called JAAQ which utilises A.I. and enables users to ask a clinician and someone with lived experience questions about BDD. We also launched a new Youth website, with bespoke content and videos aimed at young people with BDD and their parents or carers. We delivered a webinar series to our community on various BDD related topics, delivered by specialist clinicians and individuals with lived experience. We continued to offer support via our email helpline and bi-monthly
2
## **The Body Dysmorphic Disorder Foundation**
## **Trustees’ report for the year ended 30 September 2023**
zoom support group. Cycle 6 of the Overcoming BDD programme successfully took place, before a clinical review later in the year.
## **Public Benefit**
The Trust carries out a range of activities in furtherance of its charitable objectives, as detailed under Activities and Achievements above. Having reviewed the Charity Commission’s general g uidance on public benefit, the T rustees consider that these activities provide benefit both to the charity’s direct beneficiaries and to the wider public both in the UK and abroad.
## **Risk Management**
The Trustees regularly review the risks the charity faces and are satisfied that systems are in place to mitigate their exposure to the major risks.
## **Future Plans**
Over the coming year the Foundation will be reviewing all projects and processes with the intention of bringing in a new CRM system. We will hire our first full time employee, a People and Project’s Manager. The Overcoming BDD Programme received a clinical review, and this project will be re-launched. We also intend to re- launch our School’s Project. The charity will be reviewing our vision, mission and values with input from the community. We will publish our first impact report. We will be re-developing the most used feature of our website – the ‘Do I have BDD? Quiz’ which will aim to make it more user -friendly and signpost those scoring highly to the right support. We will continue to raise awareness of BDD through engagement with the media and our social media. We will continue to provide support through our services: e-helpline, support groups and Overcoming BDD Programme.
## **Financial review**
Although income fell this was a year of growth for the BDDF. Significant donation income over the last 2 years allowed the charity to employ staff for the first time having previously relied on freelance staff and consultants. With the new staff team under the leadership of Head of Operations Kitty Wallace in place the charity now has a wider range of activity than ever before which will expand further in the period ahead as discussed above. This led to spend increasing by £31k / 67% to £78k in year (2022, £47k) and we expect to see this growth continue in the year ahead underpinned by our healthy reserves.
## **Reserves**
Reserves are maintained at a level that enables the charity to manage financial risk and ensure financial commitments can be met as they may fall due. The reserves policy states that, on average over time, unrestricted reserves (excluding designated reserves) should exceed three months but are not expected to materially exceed six months' of forecast expenditure unless under specific circumstances for which the Board of Trustees decides additional reserves are necessary.
Based on the spend in these accounts this is equivalent to reserves of £17k to £34k.
At the balance sheet date, the charit y’s reserves (which are shown as unrestricted funds in the balance sheet) stood at £139k. The Trustees note that reserves are significantly above the target figure but believe that this is acceptable for the charity in current circumstances. Specifically, the charity benefitted from significant donation income over the pandemic period whilst simultaneously having to put some activities on hold due to lockdown restrictions. As discussed under financial review above the charity has now begun to ramp up activity plans again with a new team of employed staff in place, and the trustees expect to see reserves reduce while expenditure grows in the period ahead.
## **Responsibilities of the Trustees in relation to the financial statements**
The trustees 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).
The law applicable to charities in England and Wales requires 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 of the incoming
3
## **The Body Dysmorphic Disorder Foundation**
## **Trustees’ report for the year ended 30 September 2023**
resources and application of resources of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
- make judgements and estimates that are responsible and prudent;
- state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to 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 trust deed. They 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 have overall responsibility for ensuring that the charity has appropriate systems of internal control across the entire organisation. The systems of internal control are designed to provide reasonable but not absolute assurance against material misstatement or loss.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charities website in accordance with legislation In the United Kingdom governing the preparation and dissemination of financial statements.
This report was approved by the Board of Trustees on 6 June 2024 and signed on its behalf by:
Dr R Willson Trustee
4
## **Report of the independent examiner to the members of The Body Dysmorphic Disorder Foundation for the year ended 30 September 2023**
I report on the financial statements of The Body Dysmorphic Disorder Foundation for the year ended 30 September 2023 as set out on pages 6 to 12.
## **Responsibilities and basis of report**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I 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.
Steve Brown ACMA 17 Foxcombe Road Bath BA1 3ED
Date: 18 June 2024
5
## **The Body Dysmorphic Disorder Foundation Statement of Financial Activities**
## **for the year ended 30 September 2023**
|_Notes_
**Income**
Voluntary income
Income from generating funds
Investment income
**Total Income**
2
**Expenditure**
Charitable activities
Costs of generating funds|_2023_
_Unrestricted_
_Funds_
_£_
66,712
1,914
836
69,462
12,223
12|_2023_
_Restricted_
_Funds_
_£_
49,221
4,131
-
53,352
62,760
3,000|_2023_
_Total_
_Funds_
_£_
115,933
6,045
836
122,814
74,983
3,012|_2022_
_Total_
_Funds_
_£_
144,204
301
-|
|---|---|---|---|---|
|||||144,505|
|||||40,783
5,925|
||||||
|**Total expenditure**
3|12,235|65,760|77,995|46,708|
||||||
||||||
|**Net income / (expenditure)**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
7|57,227
-
57,227
81,822
139,049|(12,408)
-
(12,408)
44,711
32,303|44,819
-
44,819
126,533
171,352|97,797|
|||||-|
|||||97,797|
|||||28,736|
|||||126,533|
||||||
6
## **The Body Dysmorphic Disorder Foundation Balance Sheet**
**as at 30 September 2023**
|_Notes_
**Current assets**
Debtors and prepayments
4
Cash at bank and in hand
**Creditors:**amounts falling due within one year
5
**Net current assets**
**Net assets**
**Funds**
Unrestricted funds
6
Restricted funds
**Total funds**|_2023_
_£_
-
172,486
172,486
(1,134)
171,352
171,352
139,049
32,303
171,352|_2022_
_£_
9,382
121,127|
|---|---|---|
|||130,509|
|||(3,976)|
|||126,533|
||||
|||126,533|
|||81,822
44,711|
|||126,533|
||||
||||
Approved by the Board on 6 June 2024 and signed on their behalf by
Dr R Willson Trustee
7
## **The Body Dysmorphic Disorder Foundation Notes to the accounts for the year ended 30 September 2023**
## **1 Principal accounting policies**
The principal accounting policies adopted in the preparation of the financial statements are set out below;
## **(a) Basis of accounting**
These financial statements have been prepared under the historical cost convention in accordance with the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ effective January 2019 (the Charities SORP (FRS 102)), UK accounting standards, including 'Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland' (FRS 102). The charity is a public benefit entity and has therefore applied the relevant public benefit requirements of FRS 102.
The financial statements are prepared in Sterling which is the functional currency of the charity.
## **(b) Fund accounting**
- (i) Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects, which include designated funds where the trustees, at their discretion, have created a fund for a specific purpose
- (ii) Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed.
## **(c) Income**
All income is included in the statement of financial activities when the charity is entitled to it and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
- (i) Grants and donations are included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
- (ii) Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
- (iii) Donated services and facilities are included at the value to the charity where this can be quantified.
- (iv) The value of services provided by volunteers has not been included in these accounts.
- (v) Investment income is included when receivable on an accruals basis.
## **(d) Expenditure**
- Expenditure is recognised on an accruals basis as a liability is incurred, and includes any VAT which cannot be fully recovered. (i) Fundraising costs comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
- (ii) Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them
- (iii) Support costs relate to those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and governance costs. These costs have been allocated to fund raising and specific areas of charitable activity on a basis consistent with the use of resources.
## **(e) Tangible fixed assets and depreciation**
Tangible fixed assets costing over £500 (including any incidental expenses of acquisition) are capitalized. Depreciation is provided at rates calculated to write off the cost on a straight line basis over their expected useful economic life. The rate of depreciation is 33.33% per annum for all assets.
8
## **The Body Dysmorphic Disorder Foundation Notes to the accounts for the year ended 30 September 2023**
|**2**
**Income**
**Voluntary income**
Grants
Donations
In memorium
**Total voluntary income**
**Income from charitable activities**
Conference tickets
Book Sales
**Total income from charitable activities**
**Investment income**
Interest
**Total investment income**
**Total income**
**3**
**Expenditure**
**Charitable activities**
Salaried staff
Freelance & temporary staff
Website, media & IT
Conference
Survey & data collection
Other direct costs
Support costs
**Total charitable activities**
**Costs of generating funds**
Fundraising consultant
Fundraising expenses
**Total costs of generating funds**
**Total expenditure**|**funds**
**£**
12,500
14,984
39,228
66,712
-
1,914
1,914
836
836
**69,462**
**funds**
**£**
5,822
-
-
-
-
6,401
12,223
-
12
12
**12,235**
**Unrestricted**
**Unrestricted**|**Restricted**
**funds**
**£**
45,999
3,222
-
49,221
4,131
-
4,131
-
-
**53,352**
**Restricted**
**funds**
**£**
34,435
10,375
6,600
4,057
1,260
3,066
2,966
62,760
3,000
-
3,000
**65,760**|**Total**
**2023**
**£**
58,499
18,206
39,228
115,933
4,131
1,914
6,045
836
836
**122,814**
**Total**
**2023**
**£**
40,257
10,375
6,600
4,057
1,260
3,066
9,367
74,983
3,000
12
3,012
**77,995**|**Total**
**2022**
**£**
52,633
74,773
16,798
144,204
-
301
301
-
-
**144,505**
**Total**
**2022**
**£**
-
25,256
1,939
2,685
1,260
-
9,643
40,783
5,925
-
5,925
**46,708**|
|---|---|---|---|---|
9
## **The Body Dysmorphic Disorder Foundation Notes to the accounts for the year ended 30 September 2023**
|**Support costs**|**function**
**£**
**Governance**|**General**
**support**
**£**|**Total**
**2023**
**£**|**Total**
**2022**
**£**|
|---|---|---|---|---|
|Freelance & temporary staff
Insurance
IT & Office
Bookkeeping
Independent examination
Bank fees|-
-
-
-
1,000
-|3,263
758
2,258
2,049
-
39|3,263
758
2,258
2,049
1,000
39|4,149
747
2,500
1,619
600
28|
|**4**
**Debtors:**amounts falling due within one year|**1,000**|**8,367**|**9,367**
**2023**
**£**|**9,643**
**2022**
**£**|
|Prepayments & accrued income|||-|3,993|
|Other debtors
**Total**
**5**
**Creditors:**amounts falling due within one year
Accruals & other creditors
**Total**|||-
**-**
**2023**
**£**
1,134
**1,134**|5,389
**9,382**
**2022**
**£**
3,976
**3,976**|
10
## **The Body Dysmorphic Disorder Foundation Notes to the accounts for the year ended 30 September 2023**
|**6**|**Movements in funds**
**Restricted Funds**
Structed Support Group
Monki x BDDF
Stronger Together
The Fore Grant
Conference 2023
Lottery Grant - 2019 conference
2021 conference
Lottery Grant - covid relief
Psilocybin Trial
Schools Project
**Unrestricted funds**
General funds
**Total funds**|**Balance at**
**01-Oct-22**
**£**
(968)
7,215
16,498
7,112
1,790
5,479
513
245
6,827
44,711
81,822
81,822
**126,533**|**Incoming**
**£**
5,016
-
33,558
7,425
7,328
-
-
-
25
-
53,352
69,462
69,462
**122,814**|**Outgoing**
**£**
(879)
(4,883)
(40,008)
(9,621)
(2,587)
(1,790)
(5,479)
(513)
-
-
(65,760)
(12,235)
(12,235)
**(77,995)**|**Transfers**
**in / (out)**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**30-Sep-23**
**£**
3,169
2,332
10,048
4,916
4,741
-
-
-
270
6,827
**Balance at**|
|---|---|---|---|---|---|---|
|||||||32,303|
|||||||139,049|
|||||||139,049|
||||||||
|||||||**171,352**|
||||||||
||Overcoming BDD Programme|This programme delivers peer-led Cognitive Behaviour Therapy principles for
BDD to a group of service users over a 20-week period and was initially
launched as the Structured Support Group funded by an_Awards for All_grant.
After a successful pilot the project is ongoing.|||||
||Monki x BDDF|Collaboration with fashion brand Monki to raise awareness of BDD via the
development of a Youth website|||||
||Stronger Together|This 3 year National Lottery grant contributes to the cost of our support services
including e-helpline, Overcoming BDD Programme, Zoom support group and
webinar/video content.|||||
||The Fore Grant|Funding for a part time member of staff|||||
||3 x Conference funds|Funding for our respective annual conferences including follow up work such as
preparing written and video materials of the events for ongoing awareness
raising.|||||
||Lottery Grant - covid relief|Additional Lottery funding to match the increased demand for support from our
service users during the Covid pandemic. This funding helped launch our email
helpline, and a zoom support group.|||||
||Psilocybin Trial|Funds raised to support a possible psilocybin trial for BDD.|||||
||Schools Project|The initial focus of our schools project was to create an informative video on
BDD (which can be sen on our homepage). After a successful pilot a larger roll
out was about to launch at the start of 2020, training volunteers to go into
schools in South London to deliver BDD training. It was paused due to the
pandemic and will relaunch in 2024.|||||
||||||||
11
## **The Body Dysmorphic Disorder Foundation Notes to the accounts for the year ended 30 September 2023**
|**Restricted Funds**
Structed Support Group
Monki x BDDF
Stronger Together
The Fore Grant
Lottery Grant - 2019 conference
2021 conference
Lottery Grant - covid relief
Email Helpline
Psilocybin Trial
Schools Project
**Unrestricted funds**
General funds
**Total funds**|**Balance at**
**01-Oct-21**
**£**
(600)
-
-
-
1,790
3,164
905
(5,814)
245
6,827
6,517
22,219
22,219
**28,736**|**Incoming**
**£**
-
8,400
33,808
7,425
-
-
-
-
-
-
49,633
94,872
94,872
**144,505**|**Outgoing**
**£**
(368)
(1,185)
(17,310)
(313)
-
(2,685)
(392)
-
-
-
(22,253)
(24,455)
(24,455)
**(46,708)**|**Transfers**
**in / (out)**
**£**
-
-
-
-
-
5,000
-
5,814
-
-
10,814
(10,814)
(10,814)
**-**|**30-Sep-22**
**£**
(968)
7,215
16,498
7,112
1,790
5,479
513
-
245
6,827
**Balance at**|
|---|---|---|---|---|---|
||||||44,711|
||||||81,822|
||||||81,822|
|||||||
||||||**126,533**|
|||||||
12
## **The Body Dysmorphic Disorder Foundation Notes to the accounts for the year ended 30 September 2023**
## **7 Staff costs and numbers**
|Gross wages and salaries
Social security costs
Pension
The average number of staff employed during the period was
**Staff costs have been analysed as:**|**2023**
**£**
39,561
-
696
**40,257**
3
**2023**
**£**|**2022**
**£**
-
-
-
**-**
-
**2022**
**£**|
|---|---|---|
||||
|Direct charitable expenditure|40,257
**40,257**|-
**152,572**|
## **8 Trustees' remuneration and expenses**
The charity did not pay to its trustees any remuneration during the year (2022, £0) and reimbursed trustees a total of £248 expenses in relation to the charities activities (2022, £278).
## **9 Analysis of net assets between funds**
|**Analysis of net assets between funds**||||
|---|---|---|---|
|Current assets
Current liabilities
**Net assets at 30 September 2023**|**_General_**
**_Funds_**
**£**
140,183
(1,134)
**139,049**|**_Restricted_**
**_funds_**
**£**
32,303
-
**32,303**|**_Total_**
**_funds_**
**£**
172,486
(1,134)|
||||**171,352**|
## **10 Pensions**
The charity operates an auto-enrolment stakeholder pension scheme with NEST. All employees are eligible, and the charity pays contributions on a qualifying earnings basis. Pension costs stated in note 8 and charged in the statement of Financial Activities represent the total contributions payable by the charity in the year.
13