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← Brazelton Centre UK CIO

2023-10-31-accounts

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The Brazelton Centre UK CIO

REGISTERED CHARITY NUMBER: 1158765

Trustee Annual Report and Financial Statements

For the Year Ended 31 October 2023

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Zimbabwe 2023 – First NBAS certified practitioners in Zimbabwe. From left Linos Muvhu, senior trainer, Rita Al Minyawi, Charllotte Nyamundaya, Innocent Masengere and director Inge Nickell

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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Contents of the Trustee Annual Report and Financial Statements

Table of Contents

REPORT FROM THE CHAIR 3
STRUCTURE, GOVERNANCE AND MANAGEMENT 4
OBJECTIVES AND ACTIVITIES 5
OUR ACTIVITIES AND OBJECTIVES 7
ACTIVITIES FOR ACHIEVING OBJECTIVES 8
REVIEW OF ACTIVITIES 8
EVALUATING OUR CHARITY’S IMPACT 9
THANKS TO THOSE WHO SUPPORTED US 9
PLANS FOR 2023/2024 10
SERVICES 10
FINANCIAL REVIEW 11

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

The Trustees present their report with the independently examined financial statements of the Brazelton Centre UK CIO for the year ended 31 October 2023. 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 January 2019. This report covers the activities of Brazelton Centre UK CIO for the period from 1 November 2022 to 31 October 2023.

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) Dr Maggie Redshaw Duncan White (Treasurer, resigned February 2023) Matthew McFeeley

Dr Maddalena Miele

Kirandeep Ghataorhe

Dr Sarah Lloyd Fox (from February 2023) Catherine Kolajo (Treasurer, from February 2023)

Patrons:

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Professor Lesley Page, CBE Professor Topun Austin

Senior Staff:

Inge Nickell

Independent Examiner:

Nicholas Cliffe,

Nicholas Cliffe & Co Ltd Chartered Accountants, Mill House, Mill Court, Great Shelford, Cambridge CB22 5LD

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 2023

REPORT FROM THE CHAIR

2022/3 has been another exciting year as we make considerable headway with the Brazelton Centre UK’s Strategic Business Plan, 2022-2025: With One Voice: How Babies Around the World Bring Us Together.

In line with two of our strategic objectives to increase our reach and impact and to improve diversity and inclusion we are delighted that the 3 Zimbabwean health professionals who were trained in the NBAS in 2022 were all certified by Inge Nickell, our Director, and Rita Al-Minyawi, a Senior Trainer in March 2023. Our two Bursary Schemes (Eileen Hayes and Beyond Reach) have continued to attract many applicants and bursaries have been awarded to differing health professionals around the UK and abroad in Egypt, Iran, India, Nigeria, Saudi Arabia and South Africa. We have also offered bursaries to 8 midwives, as part of our ‘Baby Communication in Maternity’ project.

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We continue to offer both NBO and NBAS training courses on-line and face-to-face. From November 2022 to October 2023, we ran 54 NBO courses and 3 NBAS courses training 909 individuals in the NBO and NBAS.

This year we have successfully appointed a highly qualified Research and Development Officer, thus addressing our third strategic goal of building stronger operations. We are delighted that this important role has been re-introduced in order to build an evidence base for the NBO and NBAS training programmes. The R&D officer has been supported by one of our trustees, Dr Maggie Redshaw, an academic developmental psychologist and founder member of the Brazelton Centre, whose paid services were approved by the Board for a 12-month period (March 2023 to February 2024), following the Charity Commission guidelines.

The staff of the Brazelton Centre UK and our team of trainers remain wonderfully passionate and committed. Under Inge’s leadership and with an increase in our social media and visibility, the Centre continues to widen its network across the UK. We had an extremely successful Baby Communication week in June followed by representation at the WAIMH conference in Dublin, where Brazelton trainers from around the world gathered to share experiences and to thank Professor Kevin Nugent for his visionary leadership of the US Brazelton Institute. Our Marketing team has increased our engagement with parents (our 4[th] strategy) by involving them in the development of two new leaflets: My First Language and How Your Baby Communicates. They are available online and How Your Baby Communicates has been translated into Arabic, Danish, Urdu, Bengali, Ukrainian, Simplified Chinese and Welsh.

Two new trustees (now 7 members) have been appointed to the Board this year. Dr Sarah Lloyd Fox is an academic psychologist whose research incorporates the use of the NBAS and Catherine Kolajo, an accountant, replaces Duncan White as our Treasurer. Each trustee takes on special responsibilities according to their professional background and I should like to thank them all for their dedication and commitment to the Brazelton Centre UK.

We are delighted that the Shaping Us campaign from The Royal Foundation Centre for Early Childhood launched by the Princess of Wales in February 2023 reflects the Brazelton Centre’s

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developing a close relationship with their newborn babies.

Susan Pawlby, Chair of Trustees. Date 26[th] August 2024

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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 2023. 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. This year one of our Trustees, Dr Maggie Redshaw, an academic developmental psychologist and founder member of the Brazelton Centre, was paid for her services in supporting our newly appointed R&D Officer. This appointment was unanimously approved by the Board for a 12-month period (27[th] March 2023 to 26[th] March 2024), following the Charity Commission guidelines. All other 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.

Inge Nickell, Director Tiffany Kerr, Training Manager Kim Benn, Training Course Evaluator

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

Sarah Lam, Communications Manager Isabel Villena, Office Assistant Samita Patkar, Operations Manager

Joana Taylor Tavares, Research & Development Officer (from June 2023)

The charity benefits from the assistance of Master Trainers, Dr Betty Hutchon and Dr Joanna Hawthorne and support from Professor Kevin Nugent and Dr Lise Johnson 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.

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m , m

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 behavioural "portrait" of the baby's strengths, adaptive responses and possible vulnerabilities.

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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,

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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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 2023

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.

  1. The Brazelton NBAS was recommended in the Healthy Child Programme (2009) by the Department of Health, UK as an 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. 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 2021, both the NBAS and NBO have received a quality assurance seal from the Infant Mental Health Recognition Register (IMHRR). It is also listed as part of ‘Parent support and empowerment’ in the British Association of Perinatal Medicine: Family Integrated Care – A Framework for Practice (2021). In 2022 our courses were recognised by NHS Education for Scotland (NES) and included in a new resource: The Early Intervention Framework for Children and Young People’s Mental Health and Wellbeing (www.earlyinterventionframework.nhs.scot). In 2023 both the NBAS and NBO were recognised in the UNICEF UK and the University of Cambridge’s Centre for Research on Play in Education, Development & Learning (PEDAL) – ‘Understanding and Supporting Mental Health in Infancy and Early Childhood’. The Scottish Government also published ‘the Voice of the Infant Best Practice Guidelines and Infant Pledge’, where good practice examples for professionals working with babies are provided using both NBAS and NBO.

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The Brazelton Centre presented at various conferences in 2022/2023 including the British Association for Neonatal Neurodevelopmental follow-up (BANNFU), Better Start Bradford, Association for Infant Mental Health – Transforming Parent Infant Relationships, World Association for Infant Mental Health, Dublin – various presentations on using the NBO in practice and research and Begin Before Birth Annual Conference.

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 health professionals in the community, Children's Centres, Family hubs 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.

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

Activities for achieving objectives

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During 2022/23 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).

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 researchers working with newborn babies and families. We run NBO and NBAS courses throughout the year.

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Additionally, the Charity advises researchers and seeks involvement in projects and research studies.

Review of Activities

2022/2023 was the Brazelton Centre UK’s 26[th] year of providing training in the Neonatal Behavioural Assessment Scale (NBAS, 1973) and its 15[th] year in the Newborn Behavioural Observations (NBO, 2007). From November 2022 to October 2023, we ran 54 NBO courses and 3 NBAS courses with a mixture of online and face-to-face training. In total 909 individuals have trained in the NBO and the NBAS. 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.

This year we delivered training to professionals across the UK, reaching Scotland, Northern Ireland, Wales and England. These included professionals from midwifery, health visiting, perinatal mental health, early intervention teams, research, neonatal care and many more.

Our trainers are supported by regular trainers’ Zoom meetings, along with monthly NBO/NBAS Peer Learning meetings with trainers from around the world convened by the Brazelton Institute in Boston.

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(Dublin NBAS/NBO International meeting in July 2023)

These were some of the focus areas for 2022/23:

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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•
•
•
•
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How Your Baby Communicates An introduction to your baby's behaviour, states

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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 909 people, including Health Visitors, Community Nursery Nurses, Midwives, Psychologists, Occupational Therapists and Doctors, amongst several others.

Key highlights from the feedback we received from our trainees were as follows:

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 Hei Man Lo (Gloria) joined us as a volunteer following her placement with us through the Institute of Psychiatry, Psychology and Neuroscience at King’s College London, where she was a student studying for an MSc in Developmental Psychology and Psychopathology. Gloria has been a great support for our marketing manager where she helped develop resources for ‘Baby Communication’ week. Mark Ingledew also joined us as a volunteer and has supported our charity with the implementation of a Customer Relationship Management (CRM) system.

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

PLANS FOR 2023/2024

Our 2022-25 strategy and business plan have the following strategic objectives:

Brazelton Centre UK has set 5 strategic goals for the years 2022 to 2025, defined in the table below:

1. Increase reach 2. Improve 3. Build stronger 4. Increase 5. Maintain
and impact diversity and operations engagement financial
inclusion with parents efficiency
Increaseour Create,nurture Enhancethe Increaseour Maintain financial
charity’s reach and and sustain a charity’s charity’sreach efficiency and
impact in more global,inclusive governance, with parents and enhancefunding
geographicalareas culture where operationsand impactthrough streamsfor
andprofessions. differencesdrive researchthrough socialmedia, training.
innovative best practice and blogs, leaflets,
practices to meet buildingan journals etc.
the needs of our evidencebase.
customers,
employeesand
most importantly
the newborn baby
and their family.

Services

In 2023/2024 the charity will continue to provide training in NBO and NBAS courses both on-line and face-to-face. The plan is to use our digital map to identify geographical areas that are not currently offering NBO or NBAS courses in their practice.

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 2023

FINANCIAL REVIEW

FINANCIAL REVIEW

At the end of the financial year 2023, the charity was in a positive financial position, despite the ongoing economic uncertainty and challenges it has faced because of the pandemic. Our financial result for the year was stronger than we planned. We planned for a break-even position but robust financial control, stronger income, a pivot to online delivery of courses, and a prudent outlook, the Charity generated an overall surplus for the year of £27,106.

Total income for the year was £404,280, against £358,899 in 2022; an increase of 13%. This increase represents higher course bookings in the year. Our overall income performed better against the plan set for the year.

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Total Expenditure increased to £377,174 from £352,054 in 2022, with the most significant increases being salary costs due to new recruitment, increased hours for existing staff as well as increase in Trainers’ costs.

The charity’s total reserves now stand at £330,510.

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:

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 and access wider markets through an online provision of both NBO and NBAS. 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 £301,474

In carrying out our assessment of available reserves, we exclude fixed asset fund, as well as designated funds that have been set aside for a specific purpose. This gives us our free reserves which is immediately available for the charity’s use as follows:

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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Total
Less
Free
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Total unrestricted Reserves £330,510
Less Fixed asset fund £
681
Less Designated funds £ 28,355
Freereserves £301,474

The current level of free reserves falls within levels set by the board, and the Trustees therefore consider these reserves to be sufficient and appropriate.

In order to assess the appropriateness of the going concern assumption basis, the Trustees have considered the charity’s financial position, liquidity, unrestricted reserves and forecasts for the foreseeable future, considering the principal risks to which the charity is exposed and the ongoing cost-of-living crisis and economic uncertainties.

The demand for high quality NBO and NBAS training programmes remains strong, attendance high and Free reserves falls within targets set by Trustees. Given the strength of the balance sheet, healthy level of cash reserves, the Trustees have a reasonable expectation that the charity will be able to continue in operation and meet its liabilities as they fall due for at least 12 months from the date of signing this report. For this reason, the charity continues to adopt the going concern basis.

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 maintain a Risk Register which is reviewed periodically by the Treasurer and the Operations Manager. Risks are managed well within risk appetite.

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.

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Accordingly, the investment of funds is made through savings accounts with the Charity's primary (and only) Bank. Considering the increased levels of funds held due to the surplus generated, the Treasurer conducted a review of charitable bank accounts with the view of ensuring that funds are held sensibly across institutions to guard against undue risk.

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:

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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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 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 governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustees acknowledge the following:

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 with the exception of the payment to Dr M Redshaw referred to above in the Report from the Chair.

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Signed:

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Catherine Kolajo, Treasurer 27th August 2024

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r￿￿t0￿ContrOUKc￿Trll8I86sAnnUaI RepDrt Yearondod 31 Octob8r2023 Brazelton Centre UK CIO Independent Examiner's report lo the Trustees Fortheyear ended 31 October2023 I report cn the accoLftts ofBra2etton Cents UK CS0 forthe yew eThJed 31 (ktctsr2m. 8re set on th8 pages 1 S to 20. This report is made solely tothe Charty'g trustees, as a booy, in acCOrdan￿WIth s8rAion 145 ofthe CharibesAct2011. MYWo￿ has been undertaken so that I might statetothe Charty'sknistskne matters l am required to stste lo them in this report and for no other purpose. To the fijllest extent pemNtted by18w, I do notattept responsibilty to anyone olherthan the Charity and tr Charity's trustees as a bool, for my ftrthis rep(xt. orforthe opinions I have fomied. Re8P9cllw respon$lbiliUo5 0fTn￿ta&S and exami The Chaity's Iruslees are responsible lor tho preparation ol the am)unts. The ¢h8rrty's trustees CO￿der that an audrt is not required for tlvs year utxkn sect#)n 144<21 ofthe C1w￿eS knt2011 lthe 2011 Act) and that an independent examination 18 needed. It is my responsibilty to.. examine the accounts under secbon 145 of the 2011 Act . tofollowthe prccedures laid do￿ inthe general DI￿tionS gNen tythecommB8Kn Lmder section 14515llbl of the 2011 Act . to stale vthethorparticuLqr matters have ccmeto nry attaMl2n Basls of In(hp&ndent èxaminerfs rep)rt My examination vras txrried out in aC￿rdance with the General Directths given by the Ch&ity Cornmission. An examinat￿On indudes 8 rewew of the accounting records kept by the Charity and a mparison of the financial statements presented wtth Ih08e recor<ls. 11 also includes Consideration of any unusual items or discloSLsres in the financial statements and seeknng expLgnns from you as trust5 CLYK*ming any SLth matte￿. The prttwjures undertaken do not prowde all e ewdence that would be required in an aud( and oinsequenlly no opinion is given as lo whet￿r the financial statements present a true and fairview and the report is limited to those matters sel out in the statements below. Ind&p8nd8nt examinorfs stat•ffl8nt In connection with my examination, rKs matter has to nry attentw,. 11 which gives me reasonable cause tg believe that in any Material resped the requirements . lo keep accounting records in a￿ordance with settj'on 130 of the 2011 kt and . lo wep8re accounts acc4Jrd wth the ￿)untt￿9 reLord5 and comptyTrMth theac￿ntirMj requirements ofthe 2011 Act have not been met or 21 to whth, in understanding opinK)n, att￿tion shwld dra￿ in orderto enable a WOFer ounts lo be reached A.N. Cliffe Nicholas Cliffe & Co. Li Chartered Accountants, Mill House. Mill Court, Great Shelford, Cambridge CB22 5LD 14

INCOMEFROM
Income from charitable
activities
Donations & Grants
Other income
Total
EXPENDITURE ON
Charitableactivities
Governancecosts
Total
NET INCOME/EXPENDITURE
TRANSFER BETWEEN FUNDS
TOTAL FUNDS B/F
TOTAL FUNDS C/F		 Brazelton Centre UK CIO Trustees Annual Report
Year ended 31 October 2023
Unrestricted
Funds
Designated
Funds
Year
Ended
Restated
Year
Ended
31-10-23
31-10-22
£
£
£
£
402,348
-
402,348
358,772
-
-
-
-
1,932
-
1,932
127
404,280
-
404,280
358,899
365,242
9,052
374,294
349,894
2,880
-
2,880
2,160
368,122
9,052
377,174
352,054
36,158
(9,052)
27,106
6,845
(1,017)
1,017
-
-
266,333
37,071
303,404
296,559
301,474
29,036
330,510
303,404

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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Brazelton Centre UK CIO

Statement of Financial Position For the year ended 31 October 2023

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
Designatedfunds
Restrictedfunds
TOTAL FUNDS		 Notes
5
6
7		 Restated
Year
Year
Ended
Ended
31-10-23
31-10-22
£
£
681
2,071
95,893
41,548
321,393
339,361
-
-
417,286
380,909
(87,457)
(79,576)
330,510
303,404
301,474
266,333
29,036
37,071
-
-
330,510
303,404

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

Brazelton Centre UK CIO

Notes to the Financial Statements For the Year Ended 31 October 2023

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.

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Income

All income is included in the Statement of Financial Activities when the Charity is legally entitled to the income, the amount can be measured reliably, and the economic benefits associated with the transaction or gift will flow to the Charity. 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 measured, 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. This valuation will not exceed the amount the Charity is prepared to pay for the same or similar on the open market. 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.

The comparative income presented in Statement of Financial Activities has been restated due to a misstatement and to bring income in line with performance for that year. This has an impact on Trade creditors.

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.

Costs of raising funds 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 compliant with constitutional and statutory requirements.

Last year comparative expenditure has been restated due to a misstatement of costs. This has an impact on Trade debtors.

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

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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

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2.
Staff Costs
Wages and salaries
Social security costs and pension
The average monthly number of employees
during the year was as follows;
Director
SupportStaff		 Restated
31.10.2023
31.10.2022
£
£
148,048
121,220
10,729
12,686
158,777
133,906
31.10.2023
31.10.2022
1
1
6
7
7
8

No employee received employee benefits of more than £60,000 during the year (2022 £Nil)

3.
Governance costs
Trustee consultation & support
Independent examination fees		 Restated
31.10.2023
31.10.2022
£
£
-
-
2,880
2,160
2,880
2,160

4. Trustees’ remuneration, benefits and expenses Expenses of £121 were reimbursed in the year to 31 October 2023.

Dr. Maggie Redshaw, a trustee, was paid £6,410 (2022 - £nil) for her professional research consultancy services in the year.

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Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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5. Tangible fixed assets Computer
equipment
COST £
At 01 November 2022 12,302
Additions 1,017
At 31 October 2023 13,319
DEPRECIATION
At 01 November 2022 10,231
Charge for the year 2,407
At 31 October 2023 12,638
NET BOOK VALUE
At 01 November 2022 2,071
At 31 October 2023 681
6 Debtors & Prepayments Restated
31.10.2023 31.10.2022
£ £
Trade Debtors and
prepayments 95,893 41,548
95,893 41,548
7 **Creditors: Amounts falling ** **due within one ** year Restated
31.10.2023 31.10.2022
£ £
Tradecreditors 77,007 66,944
Social security and other taxes 8,268 8,144
Other creditors 2,182 4,488
87,457 79,576
8 Movement in Funds Restated
Balanceat
31 Oct 2022		 Amount
received in
year		 Amount
expendedin
year		 Transferin
year		 Balance at
31 Oct 2023
£ £ £ £ £
Unrestricted 266,333 404,280 (368,122) (1,017) 301,474
Designated - CRM 20,000 - - 20,000
Designated -Computer 2,071 - (2,407) 1,017 681
Designated- Research 15,000 - (6,645) - 8,355
consultancy
303,404 404,280 (377,174) - 330,510

Designation Funds are set aside to cover the costs of the new CRM system as well as Research consultancy services. A further £681 is available to fund the computer equipment of the charity.

19

Brazelton Centre UK CIO Trustees Annual Report

Year ended 31 October 2023

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Brazelton Centre UK CIO

Brazelton Centre UK CIO Brazelton Centre UK CIO
Detailed Statement of Financial Activities
For the Year Ended 31 October 2023
Restated
31.10.23 31.10.22
£ £
INCOME
Training and conference income 402,348 358,772
Grants - -
Interest receivable 1,932 127
Total 404,280 358,899
EXPENDITURE
Training and conference costs 178,860 192,519
Staffcosts 158,777 133,906
Recruitment & Training 448 30
Research 6,645 -
Conferences, events & memberships 2,317 313
Officerent 3,287 9,151
Telephone 926 821
Insurance 661 661
Advertising and marketing 4,353 150
Legal and membership fees 3,558 2,043
HRServices 1,171 561
IT, software and internet costs 8,637 7,976
Postage & stationary - -
Bank, PayPal and Stripe charges 811 664
Travel & subsistence 689 214
Sundryexpenses 747 843
Depreciation 2,407 42
Baddebts -
Total charitable activities 374,294 349,894
Consultation & support - -
Independent examination fees 2,880 2,160
Total governance costs 2,880 2,160
Total expenditure 377,174 352,054
Net income 27,106 6,845

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