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2023-03-31-accounts

Charity numbers: 1154843 & SC039900

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1 - 2
Trustees' Report 3 - 8
Independent Examiner's Report 9 - 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13 - 26

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees

Christopher Fuller, Chairman Carol Hooper, Vice Chair David Wada, Treasurer Paul Waine, Trustee Jenny Willison, Trustee Lee Raynor, Trustee Adam Pownall, Trustee Jatinder Paul, Trustee Harry Rowan, Trustee (removed 1 March 2023) Susan McAllister, Trustee (resigned 1 October 2022) Robin Sheppard, Trustee (resigned 1 October 2022)

Charity registered numbers

1154843 and SC039900

Principal office

Glennys Sanders House Pride Parkway Sleaford NG34 8GL

President Emeritus

Glennys Sanders MBE

Patrons

Air Marshal Sir Ian Macfadyen KCVO CB OBE FRAeS RAF Rtd Professor Richard Hughes MD FRCP FMedSci

Chief Executive Officer

Caroline Morrice

Accountants

Goodman Jones LLP Chartered Accountants 29/30 Fitzroy Square London W1T 6LQ

Page 1

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Bankers

CAF Bank 25 King's Hill Avenue West Malling ME19 4JQ

Page 2

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The trustees of Guillain-Barré & Associated Inflammatory Neuropathies (GAIN) present their annual report together with the financial statements of the Charity for the 1 April 2022 to 31 March 2023 under the Charities Act 2011. The report has been prepared in accordance with GAIN’s governing document and the Statement of Recommended Practice (SORP FRS 102) Financial Reporting Standard applicable in the UK and the Republic of Ireland.

Our legal status and governance structure is explained in the ‘Structure, governance and management’ section of this report.

The Charity also trades under the name GAIN.

Objectives and activities

a. Policies and objectives

GAIN is the only Charity working on behalf of people with Guillain-Barré syndrome, CIDP and the associated inflammatory neuropathies in the UK and Republic of Ireland. We are dedicated to helping people affected by these conditions through our information, peer support network and branches. We aim to support and empower people to understand and manage their condition. We are also facilitating our members to participate in trials to further the search for treatments and a cure.

The trustees confirm that they have referred to the information contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives, and in planning activities and strategy for the year ahead. The activities that we carry out to further our charitable purposes are for the public benefit.

Our objectives, as set out in our Constitution, are to relieve the needs of persons suffering from Guillain-Barré syndrome and associated inflammatory neuropathies, their families and carers in particular but not exclusively by:

a. The provision of information, non-medical advice and other assistance;

b. The promotion of research into the causes, prevention and treatment of Guillain-Barré syndrome and associated inflammatory neuropathies; and

c. Advancing the awareness of the public and of the medical professions concerning Guillain-Barré syndrome and associated inflammatory neuropathies, their causes, prevention and treatment

Achievements and performance

a. Helping people affected by the conditions

The number of people contacting GAIN increased slightly to 291 direct requests. One to one peer support was given to 26 patients by 6 volunteers, a significant drop from the previous year. Most people have initial contact with the office team and are offered the opportunity to speak to a recovered patient. Additionally, group peer support sessions were arranged monthly although few people attended. One branch restarted but with fewer attendees than pre-pandemic.

With NHS rehabilitation services being stretched to the limit the GAIN on-line physiotherapy package remains a popular service, a further 59 people joined the scheme taking the total to 233.

Our website continues to attract users from around the world, with the USA being the largest user after the UK. The statistics showed that the Information Hub was the most popular landing page, but the newly updated blogs page was gaining interest. We are seeing a steady increase in followers across our social media

The GAIN Medical Advisory Board provided regular updates and responded to the questions generated by our callers

Page 3

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

GAIN continues to work with ACES Marketing, the impact of good google ratings and social media reach giving more people affected the opportunity to engage with the charity.

The core objective of providing support was the primary reason the Charity was founded and still remains a primary objective. GAIN continues to offer a number of different ways for people to engage in a way that suits them, this is important as around 10% (a drop from 14% last year) of our membership do not want to receive information electronically.

We continue to ensure our Personal Grants Scheme is available to those in need and made grants this year to a value of £21,728. The majority was on helping families with travel and parking; we were also able to assist where the statutory body fell short in providing wheelchairs, rise and recline chairs and other aids for mobility. The provision of Amazon Echo Shows allowed “patients” to keep in touch with friends and family and to enable them to listen to music, books or a favourite TV show.

b. Trials and research

Some pharmaceuticals continued recruiting and patients took part in early fact-finding interviews about their condition or treatment and how it affected their daily life. GAIN will ensure members are aware of what trials they can take part in.

c. Marketing and engagement

GAIN have continued to provide information to hospitals and asked patients to nominate GP surgeries and hospitals to receive a pack throughout Awareness month in May. Our literature for patients and medical professionals is regularly updated to ensure that the latest updates are available, this includes the seasonal question on whether to have vaccinations. This is done in conjunction with our Medical Advisory Board.

The Chief Executive has attended regular meetings virtually and in person with the NHS, Specialized Healthcare Alliance (SHCA), Neurological Alliance, Rare Diseases UK and NICE. This ensures that the Charity can represent patients in the ever-changing NHS to help ensure that those diagnosed do not see a reduction in the care or treatment available. The Chief Executive stood down as a trustee of the Neurological Alliance in November 2022 having completed her term. The Chief Executive has been co-opted onto NHS committees to represent the patient voice in determining NHS policy, treatments and care. GAIN members have taken part in surveys which are helping to raise the profile of neurology and shape the future.

The number of voting members has reduced by 29 to 152, and non-voting members have decreased by 196 to 1140. We still need to be mindful of the age profile as 80% of the voting membership is aged 60 or over.

d. Raising funds

The Charity saw a decrease in income of around £58,000 through donation and raising funds, although legacies received were much higher than previous years. Eligibility for grants was reduced and those applied for were not successful. With events returning to actual rather than virtual we are seeing people applying to take part and expect a higher income from those events in 2023/24.

Page 4

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

e. Strategies for achieving objectives for the coming year

The Board of Trustees have introduced a new strategic plan focusing on:

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

b. Our finances for the year 2022/23

Our consolidated financial statements for the year are shown on pages 11 to 26. A summary of the financial results for the year is set out below.

Incoming resources

Total income for the year was £450,582 which showed an increase of £230,037 from donations and members’ activity.

Resources expended.

This year has seen expenditure rise from £212,889 to £224,221, with £218,221 (2022: £200,306) of this being on charitable expenditure – a rise of 5%.

Like so many other concerns, GAIN has not escaped the impact of the pandemic and latterly the cost of living crisis, which has seen income from donations reduce. However, legacy income has increased by £291,707, which is significant overall but remains an erratic source of income.

As a result of the drop in donations, the trustees made the difficult decision to reduce the office team from three to two full time staff, to reduce overheads.

In addition, the trustees decided that a full review of GAIN and its operations should be undertaken to ensure that GAIN could deliver its aims and objectives now, and in the future.

Page 5

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

c. Investment and reserves policy

Our policy is to invest funds in the ongoing expansion of our work but to retain sufficient levels of available reserves to enable us to continue our core strategic activities in the event of a significant downturn in our income. This considers risks associated with our income streams, our ongoing investment in delivering our strategies, the varying needs of our members, longer term cash flow projections and other relevant business risks.

We have identified sufficient levels of available reserves as being a minimum of 6 months of our planned expenditure. We recognize that there may be circumstances where reserve levels fall below this target range. However, if this was the case there must be a clear action plan to restore them.

Our investment policy for these reserves is reviewed by the Board on an annual basis. Our objective is to seek to produce the best financial return within an acceptable level of risk for the bulk of the assets, referred to as the 'financial investments'. The Investment portfolio is invested to directly further the Charity’s aims. The performance of our investments is kept under review.

We keep our funds with UK-based institutions with strong credit rating and we keep our policy under review in the light of changes to the financial climate. The Board of Trustees has reviewed the GAIN financial positions and believes there are sufficient resources to manage any operational or financial risks.

As of 31 March 2023, our funds total £903,608 (2022: £688,042). Of this £306,987 (2022: £320,370) represents the assets of the Charity including the land and building. In line with our policy stated above we are committed to projects during 2023-2024 totaling £62,000. Our policy is that we should also have in reserve a minimum of 6 months operating costs which would amount to approx. £120,000. We calculate free reserves totaling £596,621 as of March 2023 (2022: £365,136).

Structure, governance and management

a. Constitution

Guillain-Barre & Associated Inflammatory Neuropathies (GAIN) was founded in 1985 and rebranded in 2014. The Charity is a Charitable Incorporated Organisation and is regulated by the Charity Commission in England and Wales - no 1154843 and the Office of the Scottish Charity Regulator - no SCO39900.

b. Board of Trustees

Our governing body, the Board of Trustees (the Board), is responsible for the overall governance and work of the Charity.

Our trustees are volunteers and do not receive any remuneration for their services but may claim reasonable expenses incurred through attending meetings or other duties. The Board usually meets 4 times each year and is responsible for directing the affairs of the Charity and ensuring that it is solvent, well run and delivers the charitable outcomes for the benefit of people affected by GBS, CIDP and the related conditions. Trustees who served during the year are listed on page 1.

The Board may include up to 12 trustees at any one time. Trustees can be recruited from within the membership or from outside. Trustees are appointed for 3 years and can serve a maximum of three terms. The Trustees are elected by the membership at the Annual General Meeting.

Page 6

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management (continued)

c. Policies adopted for the induction and training of Trustees

Potential trustees attend an interview to assess their suitability for the role. At this interview they are also told about the responsibilities of Trustees; the Constitution and other documentation; the financial situation; and existing strategy. If the Board is satisfied and the applicant wishes to proceed they are asked to attend the next meeting as an observer. Successful applicants are then invited to join and are co-opted until the next AGM at which time they may stand for election.

d. Organisational structure and decision making

The Board delegates operational planning and day-to-day management of the Charity to the Chief Executive, supported by the Charity’s staff. This authority is delegated within approved limits. Staffing levels are three full time.

e. Financial risk management

We have a comprehensive risk register which takes into account plans and strategies for mitigating risk. The register is reviewed throughout the year by the Chief Executive who updates the Board on the status of the key risks as part of the regular reporting to each Board meeting.

Statement of Trustees' responsibilities

The trustees are responsible for preparing the Trustees' Report 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 & Wales and Scotland requires the trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Memorandum of Association. 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.

Page 7

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Approved by order of the members of the board of trustees and signed on their behalf

by: Carol Hooper Carol Hooper (Oct 24, 2023 16:03 GMT+1)

Date: 24/10/2023

Page 8

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023

Independent Examiner's Report to the Trustees of Guillain-Barre & Associated Inflammatory Neuropathies (GAIN) ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 ('the 2005 Act'), the Charities Accounts (Scotland) Regulations 2006 (as amended) ('the 2006 Accounts Regulations') and the Charities Act 2011 ('the 2011 Act'). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the Charity's accounts carried out under section 44(1)(c) of the 2005 Act and section 145 of the 2011 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the 2006 Accounts Regulations and all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Page 9

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Independent Examiner's Statement

Since the Charity has prepared its accounts on an accruals basis and is registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the 2006 Accounts Regulations. 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.

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 44(1)(a) of the 2005 Act, Regulation 4 of the 2006 Accounts Regulations, and section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Regulation 8 of the 2006 Accounts Regulations and 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 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Julian Flitter 25/10/2023 Dated:

Signed: Julian Flitter (Oct 25, 2023 09:29 GMT+1)

Julian Flitter FCA

Goodman Jones LLP Chartered Accountants 29/30 Fitzroy Square London W1T 6LQ

Page 10

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income before net losses on investments
Net losses on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2023
£
443,949
-
6,633
450,582
5,588
218,633
224,221
226,361
(10,795)
215,566
688,042
215,566
903,608		 Total
funds
2023
£
443,949
-
6,633
450,582
5,588
218,633
224,221
226,361
(10,795)
215,566
688,042
215,566
903,608		 Total
funds
2022
£
210,151
6,495
3,741
220,387
12,593
200,306
212,899
7,488
(3,540)
3,948
684,094
3,948
688,042

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 13 to 26 form part of these financial statements.

Page 11

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
10
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Unrestricted funds
14
Total funds		 12,291
542,976
555,267
(61,559)		 2023
£
306,987
102,913
409,900
493,708
903,608
903,608
903,608
903,608		 7,616
314,251
321,867
(64,012)		 2022
£
320,370
109,817
430,187
257,855
688,042
688,042
688,042
688,042

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Signed: Carol Hooper Carol Hooper (Oct 24, 2023 16:03 GMT+1)

Date: 14 October 2023

The notes on pages 13 to 26 form part of these financial statements.

Page 12

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. General information

Guillain-Barré & Associated Inflammatory Neuropathies (GAIN) is a Charitable Incorporated Organisation Registered in England and Wales. The principal office address is Glennys Sanders House, Pride Parkway, Sleaford NG34 8GL.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared under the historical cost convention with item recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

Guillain-Barre & Associated Inflammatory Neuropathies (GAIN) 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.

2.2 Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees have considered the impacts that the Covid-19 pandemic may have for the Charity and it is deemed that the Charity can meet its commitments and liabilities and can continue for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Page 13

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.5 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 institution with whom the funds are deposited.

Page 14

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.6 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

2.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.

2.8 Debtors

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

2.9 Cash at bank and in hand

Cash at bank and 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.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

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GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.11 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 measured at amortised cost using the effective interest method.

2.12 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Donations
Legacies
Total 2022		 Unrestricted
funds
2023
£
152,242
291,707
443,949
210,151		 Total
funds
2023
£
152,242
291,707
443,949
210,151		 Total
funds
2022
£
210,151
-
210,151

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GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. Income from other trading activities Income from fundraising events

Sales of cards and goods
Total 2022
Investment income

Investment income
Total 2022		 Unrestricted
funds
2023
£
-
6,495
Unrestricted
funds
2023
£
6,633
3,741		 Total
funds
2023
£
-
6,495
Total
funds
2023
£
6,633
3,741		 Total
funds
2022
£
6,495
Total
funds
2022
£
3,741

5. Investment income

6. Analysis of expenditure by activities

Research and raising
awareness
Total 2022		 Activities
undertaken
directly
2023
£
37,136
29,744		 Grant
activities
2023
£
(2,000)
3,780		 Support
costs
2023
£
183,497
166,782		 Total
funds
2023
£
218,633
200,306		 Total
funds
2022
£
200,306

Page 17

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Group publication & other costs
Welfare
Total 2022		 Raising
awareness
2023
£
15,408
21,728
37,136
29,744		 Total
funds
2023
£
15,408
21,728
37,136
29,744		 Total
funds
2022
£
14,376
15,368
29,744

Page 18

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

6. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Depreciation
Account system
Water rates
Repairs
Communication system
Miscellaneous
Licenses & Subscriptions
Rent & Service Charge
Telephone & Computer
Print & Postage
Insurance
Equipment Hire
Travel
Legal & Professional
Bank Charges
Independent examination
Office Costs
Governance costs - Trustees travel reimbursed
Total 2022		 Raising
awareness
2023
£
127,204
13,383
292
184
1,215
3,280
701
1,300
624
4,619
17,949
1,526
753
1,076
3,187
892
2,860
2,325
127
183,497
166,782		 Total
funds
2023
£
127,204
13,383
292
184
1,215
3,280
701
1,300
624
4,619
17,949
1,526
753
1,076
3,187
892
2,860
2,325
127
183,497
166,782		 Total
funds
2022
£
113,242
13,559
-
946
1,245
3,730
1,703
1,296
520
4,488
14,584
1,926
2,917
108
1,084
854
2,957
1,567
56
166,782

Page 19

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

7. Analysis of grants

Grants awarded
Total 2022		 Grants to
Institutions
2023
£
(2,000)
-		 Grants to
Individuals
2023
£
-
3,780		 Total
funds
2023
£
(2,000)
3,780		 Total
funds
2022
£
3,780

8. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
112,905
11,580
2,719
127,204		 2022
£
100,730
10,207
2,305
113,242

The average number of persons employed by the Charity during the year was as follows:

2023 2022
No. No.
Management and administration 3 3

No employee received remuneration amounting to more than £60,000 in either year.

Total remuneration including national insurance and pension contributions in respect of key management personnel totalled £56,375 (2022: £55,229).

Page 20

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 31 March 2023, expenses totalling £ NIL were reimbursed or paid directly to Trustee (2022 - £NIL to Trustee) in respect of travel costs for meetings.

10. Tangible fixed assets

Cost or valuation
At 1 April 2022
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Freehold
property
£
278,350
278,350
12,698
7,747
20,445
257,905
265,652		 Property
Fixtures and
fittings
£
77,471
77,471
24,482
3,907
28,389
49,082
52,989		 Office
equipment
£
9,388
9,388
7,659
1,729
9,388
-
1,729		 Total
£
365,209
365,209
44,839
13,383
58,222
306,987
320,370

Page 21

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11. Fixed asset investments

Cost or valuation
At 1 April 2022
Additions
Revaluations
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
Debtors
Due within one year
Other debtors
Prepayments and accrued income		 2023
£
11,841
450		 Unlisted
investments
£
109,816
3,892
(10,795)
102,913
102,913
109,816
2022
£
7,086
530
7,616		 Unlisted
investments
£
109,816
3,892
(10,795)
102,913
102,913
109,816
2022
£
7,086
530
7,616
12,291 7,616

12. Debtors

Page 22

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Creditors: Amounts falling due within one year

Other taxation and social security
Accruals and deferred income
Grants payable - institutional		 2023
£
2,597
8,594
50,368
61,559		 2022
£
3,167
8,477
52,368
64,012

Grants payable relate to an ongoing University College London research project.

Page 23

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds

Statement of funds - current year

Unrestricted
funds
Designated
funds
Play - Getting
Better Slowly
Kent Branch
West Midlands
Branch
Property fund
General funds
General Funds
Total
Unrestricted
funds		 Balance at 1
April 2022
£
1,753
353
430
320,370
322,906
365,136
688,042		 Income
£
-
-
-
-
-
450,582
450,582		 Expenditure
£
-
-
-
-
-
(224,221)
(224,221)		 Transfers
in/out
£
(1,753)
(353)
(430)
(13,383)
(15,919)
15,919
-		 Gains/
(Losses)
£
-
-
-
-
-
(10,795)
(10,795)		 Balance at
31 March
2023
£
-
-
-
306,987
306,987
596,621
903,608

Designated funds:

Play Getting Better Slowly - this fund is to support a play about Guillain Barre Syndrome in order to improve awareness.

Branches Funds - these are funds held centrally and raised by the branches for their use. Property fund - this fund reflects the net book value of the property held by GAIN.

Page 24

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds (continued) Statement of funds - prior year

Unrestricted
funds
Designated
funds
Play - Getting
Better Slowly
Kent Branch
West Midlands
Branch
Property fund
General funds
General Funds
Total
Unrestricted
funds		 Balance at
1 April 2021
£
1,753
353
430
333,126
335,662
348,432
684,094		 Income
£
-
-
-
-
-
220,387
220,387		 Expenditure
£
-
-
-
-
-
(212,899)
(212,899)		 Transfers
in/out
£
-
-
-
(12,756)
(12,756)
12,756
-		 Gains/
(Losses)
£
-
-
-
-
-
(3,540)
(3,540)		 Balance at
31 March
2022
£
1,753
353
430
320,370
322,906
365,136
688,042

Page 25

GUILLAIN-BARRE & ASSOCIATED INFLAMMATORY NEUROPATHIES (GAIN)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2023
£
Tangible fixed assets
306,987
Fixed asset investments
102,913
Current assets
555,267
Creditors due within one year
(61,559)
Total
903,608		 Total
funds
2023
£
306,987
102,913
555,267
(61,559)
903,608

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2022
£
320,370
109,817
321,867
(64,012)
688,042		 Total
funds
2022
£
320,370
109,817
321,867
(64,012)
688,042

16. Pension commitments

The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £2,719 (2022 - £2,305). Contributions totalling £nil (2022 -£nil) were payable to the fund at the balance sheet date and are included in creditors.

17. Related party transactions

Other than disclosed above or elsewhere in these financial statements, there were no other transactions with related parties requiring disclosure.

Page 26

2023-10-25

Final Audit Report

Gain accounts 23

Created: 2023-10-24 By: Caroline Morrice (caroline.morrice@gaincharity.org.uk) Status: Signed Transaction ID: CBJCHBCAABAAAIpCjKDm5uNGeYIzPXzNDtKCGrpRO_g8

"Gain accounts 23" History

Document created by Caroline Morrice (caroline.morrice@gaincharity.org.uk)

2023-10-24 - 11:03:47 AM GMT- IP address: 92.207.217.182

Document emailed to Carol Hooper (chair@gaincharity.org.uk) for signature

2023-10-24 - 11:03:51 AM GMT

Email viewed by Carol Hooper (chair@gaincharity.org.uk)

2023-10-24 - 12:45:52 PM GMT- IP address: 146.75.174.12

Document e-signed by Carol Hooper (chair@gaincharity.org.uk)

Signature Date: 2023-10-24 - 3:03:06 PM GMT - Time Source: server- IP address: 5.67.247.224

Document emailed to Julian Flitter (julian.flitter@goodmanjones.com) for signature 2023-10-24 - 3:03:07 PM GMT

Email viewed by Julian Flitter (julian.flitter@goodmanjones.com) 2023-10-24 - 3:03:10 PM GMT- IP address: 18.135.9.17

Document e-signed by Julian Flitter (julian.flitter@goodmanjones.com) Signature Date: 2023-10-25 - 8:29:13 AM GMT - Time Source: server- IP address: 89.197.54.58

Agreement completed.

2023-10-25 - 8:29:13 AM GMT