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← Erb's Palsy Group

2024-07-31-accounts

ERB’S PALSY GROUP

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 (Registered Charity Number 1157720)

Thomas & Young Limited Chartered Accountants Solihull

ERB’S PALSY GROUP

CONTENTS
Page
Legal and administrative information 1
Trustees' Report 2-4
Independent Examiners’ Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8 - 15

ERB’S PALSY GROUP

Legal and administrative information

Chair K Hillyer Trustees K Hillyer T Spurway (Appointed 11 November 2023) S Prichard (Appointed 11 November 2023) K Hawksby T Hole A Swift J Dewdney C Hemming G Hillyer (Resigned) G R A Hillyer (Resigned) D Robinson (Resigned) Charity number 1157720 Registered office 60 Anchorway Road Coventry CV3 6JJ Bankers Barclays Bank UK PLC Independent examiner Thomas & Young Limited Carleton House 266-268 Stratford Road Shirley Solihull West Midlands B90 3AD

Page 1

ERB’S PALSY GROUP

REPORT OF THE TRUSTEES

For the year ended 31 July 2024

The Trustees present their report for the purposes of the Charities Act 2011 for the year ended 31 July 2024.

TRUSTEES

The Trustees who served during the year, and who have resigned or been appointed, are named on page 1.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity’s aim and objective are to advance education of the public in the subject of Erb’s Palsy, particularly by the provision of information and guidance to those living with Erb’s Palsy (and their families) to assist them to achieve their physical, intellectual, emotional and social potential. The activities include making grants to individuals, providing human resources, advocacy, advice and information.

Public Benefit

The public benefits of the charity are raising awareness of Erb’s Palsy. The public benefits directly relate to the charity’s key objectives. No detriment or harm arises from the charity providing the public benefits.

In shaping the objectives for the year and planning the charity’s activities, the charity trustees have referred to the guidance contained in the Charity commission’s general guidance on public benefit when reviewing the company’s aims and objectives and in planning future activities.

Charitable activities

Our year has been very busy and productive, in September we hosted a training event for 40 midwives at The Techno Centre in Coventry. We had a wide range of speakers, and we were delighted that we had a 100% attendance for this event. It was particularly heartening to learn that many of the delegates had attended following a personal recommendation from their colleagues and University tutors. This served to remind the Trustees that the professionalism they show when representing the Charity pays dividends with the excellent reputation the Charity has in clinical settings.

No sooner had we held the training event than we celebrated 30 years of being a registered Charity with a sumptuous black tie Ball in Leeds – this celebration had a wonderful mix of members of our organisation, some of whom were babies when they first registered as members of the charity and our corporate supporters, the evening was a huge success and it was a pleasure for Trustees and members to enjoy an informal setting and have fun whilst also acknowledging the tremendous work the Charity has undertaken over many years.

Page 2

ERB’S PALSY GROUP

REPORT OF THE TRUSTEES (continued)

For the year ended 31 July 2024

Awareness week in October 23 was a very busy week, our awareness co-ordinator organised a “Community Walk” challenge, where supporters were invited to challenge themselves to walk 10,000 steps a day for the whole of October – this was a very popular challenge and whilst the awareness raising was fantastic it also raised over £5,000 with people being sponsored to complete their challenge.

As ever during Awareness week we also find some adults who have the injury who have not previously found our organisation. 2023 found 7 adults who all thought they were the only person with the injury and who were delighted to join a thriving and supportive community. Proof that raising awareness is never a waste of time or energy.

June 2024 saw us hosting a wonderful Family Fun Day in Meriden for our families- we had an outstanding range of activities from rock climbing, fencing, boxing, Velcro Olympics and of course some arts and craft projects for the less adventurous among our guests. The event was open air and thankfully we had one of the rare sunny days in the year which added to the party atmosphere and ensured that everybody had a good time.

The Trustees were delighted that Community Lottery Fund, Coventry Community Fund and the Ashley Family Foundation made significant grant contributions towards the event and our corporate sponsors Tozer’s LLP, Ison Harrison Solicitors and RWK Goodman were very generous with the funds to cover a range of activities.

2024 sadly saw the resignation of several Trustees, Both Gary and Gavin Hillyer resigned their posts however, they continue to support the Charity in a voluntary capacity and long-standing Trustee and Deputy Chairman Debbie Robinson stepped down after 18 years of very hard work in and for the Charity. Debbie will be sorely missed, her planning, organisational skills were second to none. She wrote our wonderful Herbie Books and was responsible for both celebration Balls and many exceptional Family Fun Days – she sourced and formed excellent contacts with activity suppliers who now are considered part of the “Erb’s family” and her quiet, strong demeanour helped the organisation though many years of innovation and development.

We wish Debbie all the best as she embarks on the next stage of her life and thank her immensely for the contributions, she has made in making the Charity the wonderful organisation it is.

FINANCIAL REVIEW

Reserves policy

The trustees have examined the charity’s requirements for reserves and have established a policy that unrestricted reserves should be sufficient to cover at least six months of the charity’s unrestricted expenditure. This has been achieved.

The financial results for the year are shown in the statement of financial activities on page 7.

Page 3

ERB’S PALSY GROUP

REPORT OF THE TRUSTEES (continued)

For the year ended 31 July 2024

Structure, governance and management

Governing document

The charity is a charitable incorporated organisation.

Recruitment and appointment of new trustees

The existing trustees make appointments of new trustees when deemed necessary in order to perform the trust’s objectives effectively. Potential trustees are selected on the basis of their relevant background and experience and are expected to actively support and further the charity’s work.

APPROVAL

This report was approved by the Board of Trustees on and signed on their behalf by:

K Hillyer (Trustee)

Page 4

ERB’S PALSY GROUP

Independent Examiner’s Report to the Trustees of ERB’S Palsy Group

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 July 2024, which are set out on pages 6 to 15.

Responsibilities and basis of report

As the charity’s trustees 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 charity’s accounts carried out under section 145 of the 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

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.

Mark McLean FCA Thomas & Young Limited Chartered Accountants

Carleton House 266 – 268 Stratford Road Shirley Solihull West Midlands B90 3AD

Dated:

Page 5

ERB’S PALSY GROUP

Statement of Financial Activities for the year ended 31 July 2024

Note
Income and endowments
from:
Donations and legacies 3
Charitable activities
4
Income from investments
5
Total income
Expenditure on:
Charitable activities
6
Total resources expended
Net incoming/(outgoing)
resources before transfers
Gross
transfers
between
funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
50,136
493
177
50,806
37,159
37,159
13,647
(16,609)
(2,962)
28,442
25,480		 Restricted
Funds
£
12,839
965
13,804
34,833
34,833
(21,029)
16,609
(4,420)
6,152
1,732		 Total
2024
£
62,975
1,458
177
64,610
71,992
71,992
(7,382)
-
(7,382)
34,594
27,212		 Total
2023
£
36,409
7,100
73
43,582
42,179
42,179
1,403
-
1,403
33,191
34,594

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Page 6

ERB’S PALSY GROUP

BALANCE SHEET As at 31 July 2024

Note
CURRENT ASSETS
Debtors
11
Stock
Cash at bank and in hand

CREDITORS: amounts falling due
within one year
12
Net current assets
Total assets less current liabilities
FUND BALANCES
Restricted
13
Unrestricted		 2024
£
3,268
195
23,749

27,212
0
27,212
27,212
1,732
25,480
27,212		 2023
£
9,187
25,533
34,720
(126)
34,594
34,594
6,152
28,442
34,594

The financial statements were approved by the Trustees on and signed on its behalf by:

K Hillyer (Trustee) ______

Page 7

ERB’S PALSY GROUP

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 July 2024

1. Accounting Policies

Charity information

ERB’S Palsy Group is a charitable incorporated organisation, whose principal address is shown on page 3.

1.1 Accounting convention

These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for Charities applying FRS 102, the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applied from 1 January 2015. This is a Public Benefit Entity as defined by FRS 102.

The accounts 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 Statement of Recommended Practice for Charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency. The Monetary amounts in these financial statements are rounded to the nearest £1.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below:

1.2 Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that they have adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the in furtherance of their charitable objectives unless the funds have been designed for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used.

1.4 Incoming resources

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation unless performance conditions require deferral of the amount.

Page 8

ERB’S PALSY GROUP

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 July 2024

1 Accounting Policies (Continued)

1.4 Incoming resources (continued)

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

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

1.5 Resources expended

All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and other administrative costs. They are incurred directly in support of expenditure on the objects of the charity. All support costs have been allocated against the general charitable activity.

The analysis of these costs is included in note 7.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the contractual provisions of the instrument.

Page 9

ERB’S PALSY GROUP

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 July 2024

1 Accounting Policies (Continued)

1.7 Financial instruments (Continued)

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, they are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Page 10

ERB’S PALSY GROUP

NOTES TO THE FINANCIAL STATEMENTS (continued)

for the year ended 31 July 2024

3
Donations and legacies
Donations & Gifts
Grants
Membership fees		 2024
£
61,001
-
1,974
62,975		 2023
£
34,354
-
2,055
36,409

Income from donations and legacies was £62,975 (2023 £36,409) of which £12,839 (2023 £1,100) was attributable to restricted funds and £50,136 (2023 £35,309) was attributable to unrestricted funds.

4 Charitable activities

Conference and merchandise
Study Day
Tim Dyde fund
Anniversary ball		 2023
£
493
140
-
825
1,458		 2022
£
500
690
1,500
4,410
7,100

Income from charitable activities was £1,458 (2023 £7,100) of which £965 (2023 £6,600) was attributable to restricted funds and £493 (2023 £500) was attributable to unrestricted funds.

5 Investment Income

Interest receivable 2023
£
177
177		 2022
£
73
73

Page 11

ERB’S PALSY GROUP

NOTES TO THE FINANCIAL STATEMENTS (continued)

for the year ended 31 July 2024

6 Analysis of expenditure on charitable activities

AGM & Funday
Erb's Blerb Newsletter
Study Day
Merchandise Expenses
Equipment
Advertising, Website & Database
Anniversary Ball
Outreach
Tim Dyde Fund
Narakas Conference
Young Achiever
Herbie Act. Project
Travel Grant
Share of support costs (see note 7)
Share of governance costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds		 Total
2024
£
18,685
4,745
5,091
1,339
-
1,827
10,742
-
315
-
-
-
-
42,745
25,784
3,463
71,992
37,159
34,833
71,992		 Total
2023
£
357
6,640
6,960
2,099
331
2,806
1,049
-
335
-
-
-
-
20,577
19,784
1,818
42,179
33,479
8,700
42,179

Page 12

ERB’S PALSY GROUP

NOTES TO THE FINANCIAL STATEMENTS (continued)

for the year ended 31 July 2024

7 Support costs

Online Donation Costs
Storage Costs
Insurance
Prizes & Gifts
Printing, Postage
&Stationery
Phone & Internet
Accom & Subsistence
Travel
Subscriptions
Team building
Computer costs
Fundraising
Trustee Meetings
Professional fees		 Support
costs
£
216
1,812
678
607
11,955
1,333
1,999
3,155
1,433
-
974
1,622
-
-
25,784		 Governance
costs
£
-
-
-
-
-
-
-
-
-
-
-
-
2,077
1,386
3,463		 2024
£
216
1,812
678
607
11,955
1,333
1,999
3,155
1,433
-
974
1,622
2,077
1,386
29,247		 2023
£
233
1,812
601
1,192
9,446
1,460
1,563
2,035
990
-
452
-
306
1,512
21,602

Governance costs include payments to the independent examiners of £1,386 (2023 £1,512) for accountancy fees.

8 Trustees

Trustees (or any persons connected with them) didn’t receive any remuneration or benefits. £3,347 was reimbursed for directly incurred expenses to seven trustees.

9 Employees

There were no employees during the year.

Page 13

ERB’S PALSY GROUP

NOTES TO THE FINANCIAL STATEMENTS (continued)

for the year ended 31 July 2024

10 Financial instruments
Carrying amount of financial liabilities
Measured at amortised cost
11
Debtors
Amounts falling due within one year:
Prepayments and accrued income
12
Creditors amounts falling due within one year
Accruals and deferred income
13
Analysis of net assets between funds

Fund balances at 31 July 2024 are represented by:
Current assets/(liabilities)

Tim Dyde
AGM &
Anniversary
Memorial
Funday
Ball
£
£
£
Opening
2,047
743
3,361
Income
-
12,839
825
Expenditure
(315)
(18,685)
(10,742)
Transfers
5,103
6,555
Closing
1,732
-
-		 10 Financial instruments
Carrying amount of financial liabilities
Measured at amortised cost
11
Debtors
Amounts falling due within one year:
Prepayments and accrued income
12
Creditors amounts falling due within one year
Accruals and deferred income
13
Analysis of net assets between funds

Fund balances at 31 July 2024 are represented by:
Current assets/(liabilities)

Tim Dyde
AGM &
Anniversary
Memorial
Funday
Ball
£
£
£
Opening
2,047
743
3,361
Income
-
12,839
825
Expenditure
(315)
(18,685)
(10,742)
Transfers
5,103
6,555
Closing
1,732
-
-		 2024
2023
£
£
-
-
2024
2023
£
£
3,268
9,187
2024
2023
£
£
-
126
Restricted Unrestricted
Total
£
£
£
1,732
25,480
27,212
Study
Day
TOTAL
£
£
-
6,152
140
13,804
(5,091)
(34,833)
4,951
16,609
-
1,732
1,732
-
-

The Tim Dyde Fund provides financial assistance to gifted or talented individuals with Erb’s Plasy. Other restricted funds are to fund the cost of specific activities.

Page 14

ERB’S PALSY GROUP

NOTES TO THE FINANCIAL STATEMENTS (continued)

for the year ended 31 July 2024

14 Related party transactions

There were no disclosable related party transactions during the year (2023 – none).

Page 15