## **The Brazelton Centre UK CIO**
REGISTERED CHARITY NUMBER: 1158765
Trustee Annual Report and Financial Statements
For the Year Ended 31 October 2020
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **Contents of the Trustee Annual Report and Financial Statements**
**Contents** Report of the Trustees Page 3 Financial Review Page 10 Independent Examiner's Report Page 13 Statement of Financial Activities Page 14 Balance Sheet Page 15 Notes to the Financial Statements Page 16 Detailed Statement of Financial Activities Page 19
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
The Trustees present their report with the independently examined financial statements of the Brazelton Centre UK CIO for the year ended 31 October 2020. The charity was founded in 1997, established as a registered charity in 2001, and became a CIO in 2014. From 1 June 2015 the Brazelton Centre UK CIO took over the operations of The Brazelton Centre in Great Britain. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities' issued in March 2015. This report covers the activities of Brazelton Centre UK CIO for the period from 1 November 2019 to 31 October 2020.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
The Brazelton Centre UK is a Charitable Incorporated Organisation.
## **Registered charity number:** 1158765
**Country of registration:** England & Wales
**Address:** 66 Devonshire Road, Cambridge CB1 2BL
## **Trustees:**
Dr Susan Pawlby (Chair) Victoria Whelan (Vice Chair) Dr Rodney Rivers Dr Maggie Redshaw Duncan White (Treasurer) Matthew McFeeley
## **Patrons:**
Professor Lesley Page, CBE Professor Topun Austin
## **Senior Staff:**
Dr Sara O’Curry (1[st] February to 30[th] September 2020) Inge Nickell (appointed to take up her post on 1st January 2021)
## **Independent Examiner:**
## Paul O’Brien (ICPA)
Dragonfly Accountancy, 52 High Street, Cottenham, Cambridge CB24 8SA
## **Bankers:**
Barclays Bank, 9-11 St Andrew’s Street, Cambridge CB2 3AA
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **REPORT FROM THE CHAIR**
2019/20 has been another active year for the Brazelton Centre UK but not in the way that we had envisaged at the start. Covid-19 had an immediate impact on our training courses as these were to have been delivered in person at venues around the country. Lockdown meant that these training courses could not be undertaken, but fortunately we were asked to postpone the vast majority of these courses rather than cancel them. We began by furloughing some of our staff, with a skeleton staff operating virtually by Zoom. The Board, staff and senior trainers rose to the challenge of developing an on-line NBO course, getting to grips with new technologies while at the same time maintaining the fidelity of the NBO. I should like to thank the Centre’s staff team and trainers for their hard work and commitment to enabling our charity to move forward in unprecedented times. This has been all the more important as we have seen the suffering and isolation often experienced by families with babies born during the pandemic. Twenty NBO courses have been delivered face-to-face, along with 3 Refresher courses, and 3 NBO courses and one Refresher course have taken place on-line. In total 522 individuals have trained in the NBO, thus enabling more parents to understand their baby’s language through having an NBO in those very early days.
During the year there has been a reorganisation of staffing at the Centre. Dr Sara O’Curry took up her role as Director from February 2020 and worked tirelessly to ensure the well-being of the staff and the financial stability of the Centre during the initial stages of the pandemic. In September, we appointed an Operations Manager, to support the Director with the day-to-day running of the office and enhance our financial procedures. Sarah Lam resumed her role in Marketing and Communications on return from maternity leave. Sadly, Sara decided that she wanted to return to her clinical work and resigned as Director in September 2020. We have since appointed Inge Nickell, one of our senior trainers to take up the Director’s post from the beginning of January 2021.
We are delighted that the BUMP project funded by grants from The Evelyn Trust and from the Cambridge Community Foundation is now complete. Sixty vulnerable young parents-to-be took part in an antenatal session where a practitioner demonstrated the NBO with a mother and her baby, in preparation for the arrival of their own babies. The sessions were very well-received, with one father commenting _“a very informative, amazing experience to have a newborn demonstrate their communication. This sets the focus back to observing the baby and understanding they communicate and have their own pace.”_
Our Board of 6 trustees remains committed to the aims of the Brazelton Centre UK and I should like to thank them and the Clerk to the Trustees for their dedication during this time of transition, involving several additional virtual Zoom meetings.
The year ahead will be challenging, as we seek out new opportunities to further our goal in providing all parents with support in developing a close relationship with their newborn babies.
Signed on behalf of the Trustees
Susan Pawlby, Chair of Trustees. Date 26[th] January 2021
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is a Charitable Incorporated Organisation governed by a Trust Deed whose objective is: _**"To promote the better care and upbringing of infants for the public benefit by developing and disseminating knowledge of baby behaviour and early parent-baby relationships."**_
The Brazelton Centre UK is a registered CIO (Charitable Independent Organisation), founded in 1997, established as a charity in 2001 and as a CIO in 2014. The charity is now governed by its constitution of 3 October 2014, amended on 18 April 2018 following a review by the board of Trustees.
The Trustees review the aims, objectives and activities of the charity each year. The report looks at what the charity has achieved and the outcomes of its work for the 12 months ending 31 October 2020. The Trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the Trustees ensure the charity aims, objectives and activities remain focused on its stated purposes.
## **Method of appointment or Election of Trustees**
The management of the charity is the responsibility of the Trustees, who are elected and co-opted under the terms of the Trust Deed. All Trustees give their time voluntarily and receive no benefits from the charity. Trustees will usually serve for a term of three years and may be re-appointed for subsequent terms.
## **Organisational structure**
The Charity is run by a board of Trustees. The day-to-day running of the charity is devolved to the Director, assisted by a team of staff and self-employed trainers.
Dr Sara O’Curry, Director (February to September 2020) Tiffany Kerr, Training Manager Kim Benn, Training Course Evaluator Michaela Viragova, Research and Development Sarah Lam, Communications and Engagement Coordinator (maternity leave to June 2020) Madeleine Reiss, Communications and Engagement maternity cover (to June 2020) Jennifer Lawrenson, Operations Coordinator (to August 2020) Lita Thomas, Bookkeeper (to August 2020) Samita Patkar, Operations Manager (from September 2020) Cathy Madley-Dowd, Parent Services Coordinator (to October 2020)
Laura Hawksley, Clerk to the Trustees (to November 2020)
The charity benefits from the assistance of Master Trainers, Dr Betty Hutchon and Dr Joanna Hawthorne and support from Professor Kevin Nugent at the Brazelton Institute in Boston.
## **Dr T Berry Brazelton (10[th] May 1918 – 13[th] March 2018)**
Our charity’s work was inspired by the work of the outstanding paediatrician, Dr T Berry Brazelton. Dr Brazelton’s pioneering work carved the way for a deeper understanding of baby behaviour in the field of paediatrics and caused a paradigm-shift in how newborn babies are perceived. His groundbreaking research led to new insights, meaning that babies are now regarded as unique individuals who are able to communicate from birth.
m, m
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
After decades of research, Dr Brazelton and colleagues developed the Brazelton Neonatal Behavioural Assessment Scale (NBAS) which is now widely used to assess a new baby’s responses to stimuli, such as turning their head toward a voice or following a ball with their eyes. Through using the NBAS, a practitioner can look at a wide range of behaviours and at the end of the assessment develop a
We are greatly indebted to the work of the late Dr T Berry Brazelton and are very inspired by his approach.
At the Brazelton Centre UK, we are committed to ensuring Dr Brazelton’s legacy lives on and that we continue to improve the lives of newborn babies and their families for years to come.
## **OBJECTIVES AND ACTIVITIES**
## **Public Benefit**
The Brazelton Centre UK exists to benefit families of newborn babies. It does this through the provision of training courses in baby behaviour and communication to health professionals.
The charity aims to promote healthy parent-baby relationships through an understanding of baby behaviour. Our original Trust document and CIO constitution sets out our objective: To promote the better care and upbringing of infants for the public benefit by developing and disseminating knowledge of baby behaviour and early parent-baby relationships.
The courses we provide are the Neonatal Behavioural Assessment Scale (NBAS, 1973) developed by the late Dr T Berry Brazelton, Emeritus Professor of Paediatrics, Harvard University and Boston Children’s Hospital, and Professor J. Kevin Nugent, and the Newborn Behavioural Observations (NBO, 2007) developed by Professor Nugent and colleagues.
Our direct beneficiaries are health professionals with an interest in child development and perinatal mental health, such as health visitors, neonatal nurses, midwives, psychologists, doctors and researchers. Our indirect beneficiaries are the thousands of people they support as change-makers, families of newborn babies who become better able to understand their baby’s behaviour and communication.
In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit. Our policy is to work closely with health professionals who work with babies and parents, in order to provide parents with support in understanding newborn behaviour and thereby support the healthy development of early parentbaby relationships. Parents also make contact with the charity and may be referred to a trained NBAS or NBO practitioner in their area.
The Trustees are therefore satisfied that the Brazelton Centre UK ensures its work is in the public benefit.
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **Our Activities and Objectives**
Our vision is of a world where newborn babies are listened to and understood by their families, enabling strong relationships and healthy lives. The mission statement for the Brazelton Centre UK, is to give newborn babies a voice by supporting parents in understanding their unique communication. The Brazelton NBAS was recommended in the Healthy Child Programme (2009) by the Department of Health, UK as a recommended intervention in the newborn period. The NBAS is also recommended in the Flying Start programme by the Welsh Assembly and the Scottish Heads Up programme. The principles of collaborative working with parents and their babies in the transition to parenthood are laid out in the National Institute for Health and Care Excellence guidelines for Antenatal and postnatal mental health, 2016 (nice.org.uk/guidance/qs115), Maternity Matters, and policies of the current UK government early intervention strategies. The UK government also recommends an increase in the number of health visitors and their knowledge base. In
April, 2014, the NBO and NBAS were recommended by the National Health Visiting Specification, 2014/2015 and 2015/16, and in the Specialist Health Visitors in Perinatal & Baby Mental Health document, (2016, NHS Health Education England).
In accordance with our strategic plan called “Inspired to Influence”, the charity’s activities are as follows:
- **Education:** to deliver NBO and NBAS courses in person or virtually on-line to trained practitioners, who will act as change makers
- **Support:** to provide direct support to parents through the provision of workshops
- **Information** : to increase knowledge and awareness of Baby Behaviour and Communication
- **Influence:** to undertake campaigns to ensure new parents and their newborn babies receive support to develop their unique relationships
A key objective of the Brazelton Centre UK is to increase the knowledge of baby behaviour amongst health professionals through Workshops, Study Days, Conferences and Training programmes. The charity aims to train a number of health professionals in the community, Children's Centres, and hospitals in the UK, so that they can support parents in the bringing up of their babies. The ultimate goal of our work is to provide parents with support, enabling healthy relationships between them and their babies.
## **Activities for achieving objectives**
During 2019/20 the Brazelton Centre UK has provided training courses about baby behaviour for health practitioners who work with babies and parents, including the Neonatal Behavioural Assessment Scale (NBAS) developed by the late Dr T Berry Brazelton (1973) and the Newborn Behavioural Observation (NBO by J Kevin Nugent et al., 2007).
Our courses were recommended in the National Health Visiting Service Specification Plan 2015/2016 and in a paper about Specialist Health Visitors in Perinatal & Baby Mental Health (2016, NHS Health Education England). The Centre has contributed to the development of Health Education England (HEE) Perinatal Mental Health Competency Framework and taken part in the work of the 1001 Days Movement.
The majority of the charity’s work consists of the provision of training courses to health visitors, neonatal nurses, midwives, psychiatrists, psychologists, other health and social care practitioners and
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
researchers working with newborn babies and families. We run NBO and NBAS courses several times a year.
Recent developments include antenatal classes with expectant young parents and introductory workshops with practitioners.
Additionally, the Charity advises researchers and seeks involvement in projects and research studies. Parents can also directly access sessions with the NBAS and NBO through their practitioner or the Brazelton Centre UK CIO.
## **ACHIEVEMENT AND PERFORMANCE**
## **Review of Activities:**
## **1. Education: to undertake NBO and NBAS courses to trained practitioners**
2019/2020 was the Brazelton Centre UK’s 23[rd] year of providing training in the Neonatal Behavioural Assessment Scale (NBAS, 1973) and its 12[th] year in the Newborn Behavioural Observations (NBO, 2007). From November 2019 to February 2020, we ran 20 NBO courses and 3 Refresher courses faceto-face. However, when the Covid-19 pandemic took hold in March 2020, all training activity was stopped while some of the staff and trainers adapted to the ‘new normal’, learned new technologies and compared different digital teaching platforms. In September the new on-line NBO course was up and running. Since then, 3 NBO courses and one Refresher course have taken place on-line. In total 522 individuals have trained in the NBO. Each of our training sessions is evaluated before and after by trainees, for quality control purposes and to assess the impact the training has in terms of increasing practitioner confidence in their professional lives.
Our trainers are supported by regular trainers’ Conference Calls and by a WhatsApp group, along with monthly NBO/NBAS Peer Learning meetings with trainers from around the world convened by the Brazelton Institute in Boston. A UK Training Committee made up of the Master trainers, members of the Centre staff and a trustee meet regularly to discuss ways of ensuring that its training is of the highest standard.
These are some of the areas that are in progress:
- Improvement of NBAS training materials and resources
- Development of the NBAS on-line training course
- Emphasis on the importance of course completion and certification for trainees
- Provision of more information to trainees about the NBAS and NBO recording forms and how each session is baby-led and can be used flexibly
- Gaining commitment of NHS Managers to embed the training and approach into the practice of our trainees
- Evaluation of an online preparation module for trainees before the course
- Improvement of our mentoring for trainees, perhaps through video conference calls
- Being responsive and open to learning from our international training colleagues
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
As part of the charity’s strategic plan, a map was created in order to visualise the impact of our courses throughout the UK and help identify trends and future opportunities to expand the charity’s reach in the most impactful way. In addition, one of our Senior Trainers has begun working with the Association for Infant Mental Health UK (AIMH) on a pilot to see how the NBO and NBAS fit into the Infant Mental Health Competencies Framework, with the aim of trainees having their skills accredited to the Recognition Register, thereby enabling them to gain further points for their Continuous Professional Development.
## **1. Support: to provide direct support to parents through the provision of workshops**
The Bump Start project funded by grants from the Evelyn Trust and from the Cambridge Community Fund has now been completed, with 60 young expectant parents participating. The main activity consisted in allowing parents to observe a practitioner demonstrating an NBO with a young family and their baby. Discussions are then prompted around baby sleep and awake states, communication skills and behaviours and ways to interact with babies and to identify and support their needs. The sessions were very well-received, with one father commenting _“a very informative, amazing experience to have a newborn demonstrate their communication. This sets the focus back to observing the baby and understanding they communicate and have their own pace.”_
## **2. Information: to increase knowledge and awareness of Baby Behaviour and Communication**
An essential part of the Brazelton Centre UK’s work is to increase the awareness of its work with health and social care practitioners. In the initial stages of 2019/20, the Brazelton Centre UK undertook a variety of talks and lectures to promote the charity’s work and the importance of understanding Baby Communication and Baby Behaviour. During the rest of the year, because of Covid-19, our communications with the outside world were mainly through the website https://www.brazelton.co.uk and our E-newsletters. On 27[th] March we e-published a statement on the Brazelton Centre UK and the Covid-19 pandemic, along with a joint statement from the First 1001 Days Movement. On 8[th] June we joined the Parent Infant Foundation in their 20:20 Vision campaign during Infant Mental Health Awareness Week with a e-video on Seeing the World Through Babies’ Eyes. On 10[th] September we e-published a free resource on using the NBO during the Covid-19 pandemic.
## **3. Influence: to undertake campaigns to ensure new parents and their newborn babies receive support to develop their unique relationships.**
The 1001 Critical Days manifesto highlights the importance of intervening early in the days between conception and age 2 years to enhance the outcomes for children. It is a unique, cross-party manifesto that focuses on a vitally important period of life, crucial for increasing children's life chances and ensuring all babies have the best possible start in life.
The Brazelton Centre UK is committed to supporting the 1001 Critical Days manifesto and participates in the All-Party Parliamentary Group (APPG) and the 1001 Days Movement, hosted by the ParentInfant Foundation.
We continue to recommend on the best interventions to address the impact of Adverse Childhood Experiences (ACEs) on infants and children and advise that policies should be developed across all government departments that are measured against a “Parent-friendly barometer”.
When parents are supported by health, maternity and paternity leave, career support, childcare, education and so on, they can provide a secure base for their children’s mental health to flourish.
## **Evaluating our Charity’s Impact**
The Brazelton Centre UK is a learning organisation that reflects on its activities and seeks to make continual improvements. To this end, each of our courses are evaluated by trainees, so that we can measure what the trainees have learned and can understand how their learning will be utilised.
During the year we trained 522 people, including Health Visitors, Community Nursery Nurses, Midwives, Psychologists, Occupational Therapists and Doctors, amongst several others.
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
Key highlights from the feedback we received from our trainees were as follows:
- The majority of our trainees were highly satisfied with the NBO and NBAS courses
- After the courses they feel more confident regarding their skills to work with newborn babies and families
- Most of the trainees report that they have integrated a great deal of what they have learned into their practice
The charity acknowledges that in being a supplier of training services to health professionals, it is difficult to explain to funders and other stakeholders the true value and social change that can be attributed to our work. Further work is needed to enable the charity to be able to explain better its impact with families in UK communities.
## **Thanks to those who supported us**
This year we have been unable to take on volunteers at the Centre due to Covid-19, but we have established a link with the Institute of Psychiatry, Psychology and Neuroscience at King’s College London, accepting a placement student studying for an MSc in Developmental Psychology and Psychopathology. Inika Sharman supported the staff in a number of ways and carried out a literature review on maternal attributions towards their child, self, and primary attachment figure among posttraumatically stressed mothers.
The charity wishes to acknowledge and thank the Evelyn Trust and the Cambridge Community Foundation for their support in funding the Bump Start project. We should like to thank our Landlords, the Citizen’s Advice Bureau in Cambridge for reducing our rent during the Covd-19 pandemic when staff were either furloughed or advised to work from home. We also acknowledge the Discretionary Business grant awarded to us by Cambridge City Council.
## **PLANS FOR 2020/2021**
Our 2019-21 strategy and business plan have the following strategic objectives:
- 1) **Increased Reach:** Increase our charity’s reach and impact through an improved profile, expanded knowledge and a broader range of services
- 2) **Stronger Operations:** Enhance the charity’s governance, operations and research through best practice, investment and embracing technologies
- 3) **Improved Brand:** Develop our “Expert” Brand Positioning through improved training, enhanced knowledge and better communications
- 4) **Enhanced Sustainability:** Improve our financial health through increased trainee throughput
## **Services**
In 2020/2021 the charity will continue to provide training in NBO and NBAS courses both on-line and face-to-face, the pandemic permitting, and other services, such as antenatal workshops for parents. The plan is to use our digital map to identify geographical areas that are not currently offering NBO or NBAS courses in their health visiting programmes and extend our reach to these areas. Discussions over incorporating the NBO training into midwifery services will continue and further links with the perinatal mother-infant mental health teams nationwide will be made.
Over the next few years, the charity will strengthen its Training Function and Force, encouraging interested NBO and NBAS certified trainees to consider training as trainers, its Income Generation Function and its Research Function.
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **FINANCIAL REVIEW**
The charity had a sound year, despite the circumstances and challenges it has faced as a result of the pandemic. Due to sensible cost control, reduced delivery of courses (and their incumbent direct costs), and a prudent use of both the furlough scheme, and access to grants, the Charity generated an overall surplus for the period of £42,435, despite reduced income of £247,275. This was a resilient performance, with the organisation reacting quickly and taking sensible steps, specifically to furlough staff under the Government’s Coronavirus Job Retention Scheme and reduce rent outgoings (our thanks to the landlord for their generous support) to mitigate the impact on the overall profit and loss account of pandemic restrictions. Additionally, the charity moved quickly to re-fashion its offering so that courses could be delivered virtually.
The charity’s total reserves now stand at £289,714.
## **Reserves policy and going concern**
The Trustees have a responsibility to achieve the objective of the Charity as set out under "Governing Document" above. It is incumbent on the Brazelton Centre UK CIO to ensure that there are adequate funds available to meet this objective and, to that end, the Trustees have reviewed the current level of reserves and have concluded that the reserves are sufficient to enable the Brazelton Centre UK CIO to continue to meet its obligations.
The Trustees have examined the charity’s requirements for reserves in light of the main risks to the organisation. Trustees are committed to generating sufficient reserves to support current organisational activities to meet the following requirements:
- Safeguarding the charity’s service commitment in the event of delays in receipt of grants or other income.
- Providing a financial cushion against risk and future uncertainties.
- Resourcing the research and development of services and initiatives.
To this end, the Trustees have established a reserves policy that is reviewed annually to ensure that the appropriate levels of reserves are maintained, and that the charity is able to continue to fund its activities without unnecessary disruption as a result of peaks and troughs in income.
With the majority of the charity’s funds still coming from training fees, the organisation has moved well to be able to deliver its offering through potential extended lockdowns, and eventually to access wider markets through an online provision of both NBO and NBAS. With uncertainty still around budgets and course demand, as well as wider pandemic concerns, the Trustees aim to maintain a conservative approach and seek to have at least 9 to 12 months running costs in reserves, therefore.
Total unrestricted funds at the period-end were £272,762. These are represented entirely by net current assets.
The current level of reserves equates to approx. 1 1/4 years’ running costs, and the Trustees therefore consider these reserves to be sufficient and appropriate.
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **Risk Management**
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 Trustees were unable to review the Risk Register this year due to exceptional circumstances. With a new Director and Operations Manager now in situ, this will be a priority action to pursue in 2020/2021.
## **Investment policy and performance**
The Trustees are mindful of the general uncertainty in the investment markets and have concluded that, considering the current position of the Charity, any investment policy other than that of a prudent nature is inappropriate.
Accordingly, the investment of funds is made through savings accounts with the Charity's primary (and only) Bank.
## **Statement of responsibilities of the Trustees**
The Trustees are responsible for preparing the Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees have this year upgraded our financial accounting software to enhance our insight to real time financial performance and status, reflective of the increased financial reserves for which the Charity maintains responsibility. With a new Operations Manager in place, the benefits of this tighter governance are starting to be seen.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The Trustees acknowledge the following:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
The opinion of the Trustees is that the charity is entitled to the exemptions conferred by Section 477 of the Companies Act 2006 relating to small companies. These accounts have been prepared therefore in accordance with the provisions applicable to companies that are subject to the small companies’ regime.
The Trustees are members of the charity, but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity.
Signed:
Duncan White, Treasurer
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## Brazelton Centre UK CIO
Independent Examiner’s report to the Trustees
For the year ended 31 October 2020
I report on the accounts of Brazelton Centre UK CIO for the year ended 31 October 2020, which are set out on the following pages.
This report is made solely to the Charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. 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 this report and for no other purpose.
To the fullest extent permitted by law, I do not accept responsibility to anyone other than the Charity and the Charity's trustees as a body, for my work, for this report, or for the opinions I have formed.
## **Respective responsibilities of Trustees and examiner**
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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
* examine the accounts under section 145 of the 2011 Act
* to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act
* to state whether particular matters have come to my attention
## **Basis of independent examiner's report**
My examination was carried out in accordance with the 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 financial statements presented with those records.
It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as 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 financial statements present a 'true and fair view' and the report is limited to those matters set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements
* to keep accounting records in accordance with section 130 of the 2011 Act and
* to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Name: Paul O'Brien (ICPA) - Dragonfly (Accounting & Financial Management) Ltd Address: 52 High Street, Cottenham, Cambridgeshire, CB24 8SA
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|INCOMING RESOURCES
Income from charitable
activities
Donations & Grants
Other income
**Total incoming resources**
RESOURCES EXPENDED
Charitable activities
2
Cost of generating funds
3
Governance costs
**Total resources expended**
**NET INCOMING RESOURCES**
**TRANSFER OF FUNDS**
**TOTAL FUNDS B/F**
**TOTAL FUNDS C/F**|**Brazelton Centre UK CIO Trustees Annual Report**
**Year ended 31 October 2020**
**Brazelton Centre UK CIO**
Statement of Financial Activities
For the year ended 31 October 2020
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Designated**
**Funds**
**Year**
**Ended**
**Year**
**Ended**
**31-10-20**
**31-10-19**
£
£
£
£
£
236,197
-
-
236,197
279,946
4,167
6,730
-
10,897
466
181
-
-
181
482|
|---|---|
||**240,545**
**6,730**
**-**
**247,275**
**280,894**|
||201,861
228
-
202,090
411,642
-
-
-
-
-
2,751
-
-
2,751
1,023|
||**204,612**
**228**
**-**
**204,840**
**412,665**|
|||
||**35,933**
**6,502**
**-**
**42,435**
**(131,77)**|
||**-**
**-**
**-**
**-**
**-**
**236,829**
**5,450**
**5,000**
**247,279**
**379,050**|
||**272,762**
**11,952**
**5,000**
**289,714**
**247,279**|
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**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **Brazelton Centre UK CIO**
Statement of Financial Position For the year ended 31 October 2020
|**FIXED ASSETS**
Tangible fixed assets
**CURRENT ASSETS**
Debtors & prepayments
Cash at bank and in hand
Stock
**CREDITORS**
Amounts falling due within one
year
**NET ASSETS**
**FUNDS**
Unrestricted funds
Designated funds
Restricted funds
**TOTAL FUNDS**|Notes
5
6
7|**Year**
**Year**
**Ended**
**Ended**
**31-10-20**
**31-10-19**
£
£
1,666
2,175|
|---|---|---|
|||50,376
42,235
277,500
259,023
-
10,829|
|||**327,875**
**312,087**|
|||(39,827)
(66,983)|
||||
|||**289,714**
**247,279**|
|||272,762
236,829
5,000
5,000
11,952
5,450|
|||**289,714**
**247,279**|
15
**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **Brazelton Centre UK CIO**
Notes to the Financial Statements For the Year Ended 31 October 2020
## 1 **Accounting policies**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind donated for distribution are included at a valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the Charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers. Donated services or facilities, which compromise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party. 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.
## **Expenditure**
All expenditure is accounted for on an accruals basis and has been classified under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Management and administration costs are those incurred in connection with the administration of the Charity and are in compliance with constitutional and statutory requirements.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Tangible fixed assets**
Depreciation is provided at the following annual rate in order to write of each asset over its estimated useful life:
Computer equipment - 33% on cost
## **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 compromise 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.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in the notes to the financial statements.11 Investment and income, gains and losses are allocated to the appropriate fund.
16
**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **Brazelton Centre UK CIO**
Notes to the Financial Statements For the Year Ended 31 October 2020
## **2. Staff Costs**
|Wages and salaries
Social security costs
The average monthly number of employees
during the year was as follows;
Director
Support Staff|31.10.2020
31.10.2019
£
£
82,771
137,844
7,579
10,996|
|---|---|
||**90,350**
**148,840**|
||31.10.2020
31.10.2019
1
1
7
7|
||**8**
**8**|
_No employee received employee benefits of more than £60,000 during the year (2019 - 2020 £Nil)_
## **3. Governance costs**
|Trustee consultation & support
Trustee expenses
Independent examination fees|31.10.2020
31.10.2019
£
£
2,211
967
-
483
540
540|
|---|---|
||**2,751**
**1,990**|
## **4. Trustees remuneration, benefits and expenses**
_There were no trustees' remuneration or other benefits for the year ended 31 October 2020._
## **5. Tangible fixed assets**
|||
|---|---|
|**Tangible fixed assets**
COST
At 01 November 2019
Additions
At 31 October 2020
DEPRECIATION
At 01 November 2019
Charge for the year
At 31 October 2020
NET BOOK VALUE
At 01 November 2019
At 31 October 2020|**Computer**
**equipment**
**£**
7,526
312|
||7,838|
||5,351
821|
||6,172|
||2,175|
|||
||1,666|
17
**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **6 Debtors & Prepayments**
|**Debtors & Prepayments**||
|---|---|
|Trade Debtors
Prepayments
Other debtors|31.10.2020
31.10.2019
£
£
50,376
42,172
-
-
-
63|
||50,376
42,235|
## **7 Creditors: Amounts falling due within one year**
||31.10.2020|31.10.2019|
|---|---|---|
||£|£|
|Trade creditors|3,286|23,436|
|Social security and other taxes|1,595|6,757|
|Other creditors|34,947|36,791|
||39,827|66,983|
|**Creditors: Amounts falling due within one year**|**Creditors: Amounts falling due within one year**||
|---|---|---|
|||31.10.2020
31.10.2019|
|Trade creditors
Social security and other taxes
Other creditors||£
£
3,286
23,436
1,595
6,757
34,947
36,791|
|||39,827
66,983|
|**Movement in Funds**
Unrestricted
NBO Training
Restricted|Balance at
31 Oct
2019
Amount
received in
year
£
£
236,829
240,545
5,000
-
5,450
6,730||
||**247,279**
**247,275**||
||||
## **8. Movement in Funds**
18
**Brazelton Centre UK CIO Trustees Annual Report Year ended 31 October 2020**
## **Brazelton Centre UK CIO**
|**Brazelton Centre UK CIO**|**Brazelton Centre UK CIO**||
|---|---|---|
|Detailed Statement of Financial Activities|||
|For the Year Ended 31|October 2020||
||**31.10.20**|**31.10.19**|
||£|£|
|**INCOMING RESOURCES**|||
|Training and conference income|236,197|279,946|
|Grants|10,897|466|
|Donations and sponsorship|-|-|
|Interest receivable|181|482|
|**Total incoming resources**|**247,275**|**280,894**|
|**RESOURCES EXPENDED**|||
|Training and conference costs|76,546|176,956|
|Staff costs|92,296|151,113|
|Recruitment & Training|299|2,722|
|Temporary Staff||552|
|Research|618|-|
|App development|1,620|-|
|Conferences, events & memberships|
4,308|13,836|
|Office rent|9,422|21,780|
|Telephone|1,378|4,190|
|Insurance|686|1,526|
|Advertising and promotions|2,365|12,004|
|Accountancy and bookkeeping fees|3,421|12,083|
|Legal fees||(46)|
|HR Services|1,964|134|
|IT, software and internet costs|3,493|977|
|Postage & stationary|1,828|5,584|
|Bank charges|4|175|
|Travel & subsistence|215|3,903|
|Sundry expenses|576|2,099|
|Depreciation|821|1,085|
|Bad debts||-|
|**Total charitable activities**|**201,861**|**411,641**|
|Concert costs|-|-|
|**Total cost of generating funds**|**-**|**-**|
|Trustee training and events||483|
|Consultation & support|2,211|967|
|Independent examination fees|540|540|
|**Total governance costs**|**2,751**|**1,023**|
|**Total resources expended**|**204,612**|**412,664**|
|**Net income**|**42,663**|**(131,771)**|
19