Charity number: 1158765
BRAZELTON CENTRE UK CIO
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Registered Charity Number 1158765
The Brazelton Centre UK CIO
REGISTERED CHARITY NUMBER: 1158765
Trustee Annual Report and Financial Statements
For the Year Ended 31 October 2024
BCUK Trustees, staff, volunteers and freelance trainers
Contents of the Trustee Annual Report and Financial Statements
| REPORT FROM THE CHAIR | 3 |
|---|---|
| STRUCTURE, GOVERNANCE AND MANAGEMENT | 4 |
| OBJECTIVES AND ACTIVITIES | 5 |
| OURACTIVITIES ANDOBJECTIVES | 5 |
| ACTIVITIES FOR ACHIEVING OBJECTIVES | 6 |
| REVIEW OFACTIVITIES | 6 |
| EVALUATING OURCHARITY’SIMPACT | 8 |
| PLANS FOR 2024/2025 | 9 |
| SERVICES | 9 |
| FINANCIAL REVIEW | 9 |
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Registered Charity Number 1158765
The Trustees present their report with the independently examined financial statements of the Brazelton Centre UK CIO for the year ended 31 October 2024. 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 2019. This report covers the activities of Brazelton Centre UK CIO for the period from 1 November 2023 to 31 October 2024.
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 Matthew McFeeley Dr Maddalena Miele Kirandeep Ghataorhe (retired from June 2024) Catherine Kolajo
Dr Sarah Lloyd‐Fox (appointed 13 June 2023)
Patrons:
Professor Lesley Page, CBE Professor Topun Austin
Senior Staff:
Inge Nickell
Independent Examiner:
CROWE U.K. LLP Black Country House, Rounds Green Road, Oldbury, West Midlands, B69 2DG
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Registered Charity Number 1158765
2023/4 has been another exciting year as we continue to make progress with the Brazelton Centre UK’s Strategic Business Plan, 2022‐2025: With One Voice: How Babies Around the World Bring Us Together.
We continue to offer both Neonatal Behavioural Observation (NBO) and Neonatal Behavioural Assessment Scale (NBAS) training courses on‐line and face‐to‐face. From November 2023 to October 2024, we ran 58 NBO courses and 2 NBAS courses, training 1154 individuals working with parents and their newborns in the NBO and NBAS. In line with our charitable status we have offered a number of bursaries both to professionals in the UK and to those working in Low and Middle‐Income Countries (LMICs).
Both the NBO and the NBAS have been further recognised as evidence of good practice for professionals working with babies and parents by the Governments in Scotland and in England, as well as by UNICEF UK and the University of Cambridge’s Centre for Research on Play in Education, Development & Learning (PEDAL). In June 2024 there was a General Election in the UK and in May the APPG on the 1001 Critical Days was disbanded, hopefully to be resurrected by the incoming Government.
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 message in providing all parents with support in understanding their babies’ communication and developing a close relationship with their newborn babies.
Trainers, staff and trustees have all contributed to spreading the word about the work of the BCUK, by presenting at conferences both in person and on‐line. The staff of the Brazelton Centre UK and our team of trainers remain wonderfully passionate and committed. Under our Director’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 – Understanding Babies, Affirming Parents, Nurturing Relationships, along with free webinars to share knowledge and experience using the NBO and NBAS in practice and research. In September 2024, trainers, staff, trustees and volunteers enjoyed a gathering in Cambridge. The Forum gave members of the BCUK a chance to catch up with one another and start planning for the 2025‐8 strategy.
Our Board of Trustees sadly said farewell to Kirandeep Ghataorhe, who resigned at the end of June, following her 3‐ year trusteeship. We thank her for all her support and wonderful insights into the workings of the Brazelton Centre UK and wish her well for her forthcoming marriage and new milestone in her life’s journey. The Board now has 5 members and we look forward to recruiting a new trustee. 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.
Signed on behalf of the Trustees
Susan Pawlby, Chair of Trustees. Date 12[th] August 2025
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Registered Charity Number 1158765
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 2024. 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.
Inge Nickell, Director Tiffany Kerr, Training Manager Kim Benn, Training Course Evaluator Sarah Lam, Communications Manager Isabel Villena, Office Assistant Samita Patkar, Operations Manager Joana Taylor Tavares, Research & Development Manager
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 ground‐breaking research led to new insights, meaning that babies are now regarded as unique individuals who are able to communicate from birth. 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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Registered Charity Number 1158765
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 parent‐baby 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.
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 NBAS was recommended in the Healthy Child Programme (https://www.gov.uk/government/publications/healthy‐child‐programme‐pregnancy‐and‐the‐first‐5‐years‐of‐life, 2009) as an intervention in the newborn period. The NBAS is also recommended in the Flying Start Programme (https://www.gov.wales/flying‐start‐programme, 2024) by the Welsh Assembly and the Scottish Heads Up Programme (https://www.nhsggc.scot/your‐health/heads‐up‐mental‐health‐support/). 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, www.nice.org.uk/guidance/cg192) Maternity Matters (2007, https://dera.ioe.ac.uk/id/eprint/9429/7/dh_074199) and policies of the UK government early intervention strategies. In April 2014, the NBO and NBAS were recommended by the National Health Visiting Specification (2014/2015, 2016/7 https://www.england.nhs.uk/wp‐ content/uploads/2014/03/hv‐serv‐spec.pdf) and in the Specialist Health Visitors in Perinatal & Baby Mental Health document (2016, https://ihv.org.uk/news‐and‐views/news/specialist‐health‐visitors‐in‐perinatal‐and‐infant‐mental‐ health/). In 2021, both the NBAS and NBO received a quality assurance seal from the Infant Mental Health
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Registered Charity Number 1158765
Recognition Register, (https://aimh.uk/imh‐recognition‐register/). 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’ (www.gov.scot/publications/voice infant‐best‐practice‐guidelines‐infant‐pledge/pages/14/, 2023), where good practice examples for professionals working with babies are provided using both NBAS and NBO. The new publication by the government in 2024 – ‘Reflecting on parent‐infant relationships: A practitioner’s guide to starting conversations about parent‐infant relationships’ (www.gov.uk/government/publications/parent‐infant‐relationships‐starting‐conversations‐ practitioner‐guide/reflecting‐on‐parent‐infant‐relationships‐a‐practitioners‐guide‐to‐starting‐conversations), suggests using standardized questionnaires and assessment tools and mentions the ADBB (Alarm Distress Baby Scale), NBO and MORS (Mothers Object Relations Scales).
The Brazelton Centre presented at various conferences in 2023/2024 including ‘Begin Before Birth’ organised by Professor Vivette Glover. Dr Susan Pawlby presented on the behalf of the BCUK with ‘Understanding your baby and effects of postnatal depression.’ The Cambridge Festival was presented by Dr Sarah Lloyd‐Fox (trustee) and Dr Joana Taylor Tavares (staff). Inge Nickell (director) was invited to attend the Parent and Infant Emotional Wellbeing Pathway Launch Event. Just under 200 professionals and practitioners across Bristol, South Gloucestershire and North Somerset attended this event. Inge presented the work carried out so far in Bristol and gave an overview of the Brazelton Approach. AiMH Conference 13[th] June 2024 was presented by one of our senior trainers, Anulika Ifezue with ‘Speaking Up for Babies’.
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.
Activities for achieving objectives
During 2023/24 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.
Additionally, the Charity advises researchers and seeks involvement in projects and research studies.
Review of Activities
2023/2024 was the Brazelton Centre UK’s 27[th] year of providing training in the Neonatal Behavioural Assessment Scale (NBAS, 1973) and its 16[th] year in the Newborn Behavioural Observations (NBO, 2007).
From November 2023 to October 2024, we delivered 58 NBO courses and 2 NBAS courses with a mixture of online and face‐to‐face training. In total 1154 individuals have trained in the NBO and the NBAS during this period. 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.
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Registered Charity Number 1158765
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.
These were some of the focus areas for 2023/24:
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Operational plan to implement our strategy
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Baby Communication Week 2024 – Understanding Babies, Affirming Parents, Nurturing Relationships.
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Infant Mental Health Awareness Week (2024) – Creating Emotionally Safe and Responsive Parent Baby Relationships: ‘Supporting Parental Mentalisation & Sensitivity in the First 1001 Days’
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Allocating bursaries in the UK and to professionals working with infants in low and middle income countries (LMICs)
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Further development of NBO training materials to enhance learning experience
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Emphasis on the importance of course completion and certification for trainees
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Extending our resources and information by creating new materials on baby communication, updating our website to include a section for parents, extending our social media reach (Instagram – 3420, X(Twitter) – 3170, Facebook – 4214 followers), YouTube – 498 subscribers
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Updating training material for new trainers and trainees
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Introducing a new learning platform
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Case studies reflecting learning from professionals from LMICs
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NBO & NBAS Leadership Councils – attending meetings learning and sharing new knowledge from around the world
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Introducing free webinars to share knowledge and experience using the NBO and NBAS in practice and research
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Supporting student placements from King’s College, London
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BCUK Forum – gathering of staff, trustees, volunteers and trainers for an update on activities and planning of new strategy 2025‐2028
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Registered Charity Number 1158765
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 1154 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:
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The majority of our trainees were highly satisfied with the NBO and NBAS courses
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After the courses they feel more confident regarding their skills to work with newborn babies and families
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Most of the trainees report that they have integrated a great deal of what they have learned into their practice
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Registered Charity Number 1158765
PLANS FOR 2024/2025
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 and impact |
Increase reach 2. Improve diversity and inclusion |
3. Build stronger operations |
4. Increase engagement withparents |
5. Maintain financial efficiency |
|---|---|---|---|---|
| Increase our charity’s reach and impact in more geographical areas and professions. |
Create, nurture and sustain a global, inclusive culture where differences drive innovative practices to meet the needs of our customers, employees and most importantly the newborn baby and their family. |
Enhance the charity’s governance, operations and research through best practice and building an evidence base. |
Increase our charity’s reach with parents and impact through social media, blogs, leaflets, journals etc. |
Maintain financial efficiency and enhance funding streams for training. |
Services
In 2024/2025 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.
FINANCIAL REVIEW
The charity’s financial performance in the year 2024 was satisfactory and exceeded our plan for the year. We saw stronger demand for courses and higher attendance both from established and new customers. The charity still faces ongoing economic uncertainty and cost of living challenges; however, due to sensible cost control, a pivot to online delivery of courses and a prudent outlook, our financial position is stronger year on year.
The overall surplus generated for the year was £291,409 (2023: £27,106).
The principal source of income is generated from local authorities, healthcare practitioners and the NHS for the delivery of NBO and NBAS courses. Total income for the year was £732,997, against £404,280 in 2023; an increase of 81%.
Total Expenditure increased to £441,541 from £377,174 in 2023, an increase of 17% relating to staff and staff related costs; driven by higher courses demand and investment in CRM.
Investment income of £4,331 is at the levels expected.
Debtors reduced to £33,294 from £95,893 and Creditors increased to £196,625 from £87,457 due to higher income in advance from NBO and NBAS bookings.
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Registered Charity Number 1158765
The charity’s total unrestricted reserves excluding designated funds now stand at £604,937 (2023: £301,474).
The charity’s total reserves now stand at £621,919 (2023: £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:
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Safeguarding the charity’s service commitment in the event of delays in receipt of grants or other income.
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Providing a financial cushion against risk and future uncertainties.
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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 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 £621,919.
The current level of reserves equates to approx. 1.5 years’ running costs, and the Trustees therefore consider these reserves to be sufficient and appropriate. Indeed, the Trustees are now reviewing actively how they can use a reasonable element of said funds to further the Charity’s goals; in that regard, and in recognition of the milestone of the organisation’s 25‐year anniversary, the budget for the following financial year anticipates running a modest deficit.
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:
| Total unrestricted reserves | £621,919 |
|---|---|
| Less fixed asset fund | £ 327 |
| Less designated funds | £ 16,655 |
| Free reserves | £604,937 |
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.
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Registered Charity Number 1158765
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, sufficient level of 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.
Key risks identified during the year include:
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Strengthening financial oversight and safeguarding assets – As the Charity’s operations grow in scale, the Trustees remain committed to maintaining strong financial oversight and safeguarding funds. A range of proactive measures have been implemented, including regular reviews of bank transactions, enhanced financial monitoring, and the introduction of an incident log. Plans are also in place to review banking arrangements to ensure funds are appropriately diversified and protected.
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Financial: High dependence on a single revenue stream – The Charity has historically relied primarily on income from NBO training. To reduce this dependency and strengthen financial resilience, efforts are underway to diversify the training portfolio by updating existing content and developing new courses that serve as alternative revenue streams.
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External risks: All training kits are sourced externally, and the Trustees recognise that there is a logistics management risk as it pertains to production and delivery of the said kits. Operations management schedules procurements to ensure delivery aligns with training schedules and stock levels are monitored periodically.
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Operational: The charity's daily operations and training course delivery are supported by a team of highly skilled, self‐employed trainers who are compensated periodically for their services. To ensure the timely settlement of invoices, the Training Manager and Finance staff collaborate closely. This process is designed to prevent payment delays, protect the charity's reputation, and maintain strong working relationships with our trainers
Risks are managed within the organisation’s overall risk appetite, and appropriate mitigation strategies are in place.
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. Our policy remains one of capital preservation in the first instance and secondly income generation. Investment performance this year is in line with expectation.
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).
Charity 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,
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Registered Charity Number 1158765
including the income and expenditure, of the charitable incorporated organisation for that period. In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently.
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Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent.
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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.
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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 Charities Act 2011. 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:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The Trustees are members of the charity, but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity.
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BRAZELTON CENTRE UK CIO
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2024
Independent Examiner's Report to the Trustees of Brazelton Centre UK CIO ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 October 2024.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed:
Dated: 12 August 2025
Helen Blundell
LLB FCA FCIE DChA
Crowe U.K.LLP Chartered Accountants Black Country House Rounds Green Road Oldbury, West Midlands B69 2DG
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BRAZELTON CENTRE UK CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024
| Note Income from: Charitable activities 3 Other income 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2024 £ 728,666 4,331 732,997 441,588 441,588 291,409 330,510 291,409 621,919 |
Total funds 2024 £ 728,666 4,331 732,997 441,588 441,588 291,409 330,510 291,409 621,919 |
Total funds 2023 £ 402,348 1,932 |
|---|---|---|---|
| 404,280 | |||
| 377,174 | |||
| 377,174 | |||
| 27,106 | |||
| 303,404 27,106 |
|||
| 330,510 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 17 to 27 form part of these financial statements.
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BRAZELTON CENTRE UK CIO
BALANCE SHEET AS AT 31 OCTOBER 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | |||
| Fixed assets | |||||
| Tangible assets | 9 | 327 | 681 | ||
| Current assets | |||||
| Debtors | 10 | 33,294 | 95,893 | ||
| Cash at bank and in hand | 784,923 | 321,393 | |||
| 818,217 | 417,286 | ||||
| Current liabilities | |||||
| Creditors: amounts falling due within one | |||||
| year | 11 | (196,625) | (87,457) | ||
| Net current assets | 621,592 | 329,829 | |||
| Total net assets | 621,919 | 330,510 | |||
| Charity funds | |||||
| Unrestricted funds | 12 | 621,919 | 330,510 | ||
| Total funds | 621,919 | 330,510 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Catherine Kolajo
Treasurer Date: 12th August 2025
The notes on pages 17 to 27 form part of these financial statements.
Page 15
BRAZELTON CENTRE UK CIO
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2024
| Note Cash flows from operating activities Net cash used in operating activities 13 Cash flows from investing activities Dividends, interests and rents from investments Purchase of tangible fixed assets Net cash provided by investing activities Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 14 The notes on pages 17 to 27 form part of these financial statements |
2024 £ 459,199 4,331 - 4,331 - 463,530 321,393 784,923 |
2023 £ (18,883) 1,932 (1,017) 915 - (17,968) 339,361 321,393 |
|---|---|---|
Page 16
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
1. General information
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 address of the registered office is given in the charity information on page 2 of these financial statements.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statments are presented in British pound sterling and rounded to the nearest £.
Brazelton Centre UK CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual basis. All expenses including support costs and governance costs are allocated to the applicable expenditure headings.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 17
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
2. Accounting policies (continued)
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £1000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Computer equipment - 33% on cost
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.10 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
Page 18
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
2. Accounting policies (continued)
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
3. Income from charitable activities
| Unrestricted funds 2024 £ Training and conference income 728,666 Unrestricted funds 2023 £ Training and conference income 402,348 |
Total funds 2024 £ 728,666 |
|---|---|
| Total funds 2023 £ 402,348 |
Page 19
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
4. Investment income
| Unrestricted funds 2024 £ Interest receivable 4,331 Unrestricted funds 2023 £ Interest receivable 1,932 |
Total funds 2024 £ 4,331 |
|---|---|
| Total funds 2023 £ 1,932 |
5. Analysis of expenditure by activities
| Charitable Activities Charitable Activities |
Activities undertaken directly 2024 £ 280,803 Activities undertaken directly 2023 £ 178,860 |
Support costs 2024 £ 160,785 Support costs 2023 £ 198,314 |
Total funds 2024 £ 441,588 |
|---|---|---|---|
| Total funds 2023 £ 377,174 |
Page 20
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
5. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Training & conference costs Staff costs IT, software & internet |
Total funds 2024 £ 176,127 94,508 10,168 280,803 |
Total funds 2023 £ 178,860 - - |
|---|---|---|
| 178,860 |
Analysis of support costs
| Staff costs Depreciation Research Staff welfare Advertising & marketing Conference, events & memberships Rent IT, software & internet HR services Bank charges Insurance Sundry expenses Legal & membership fees Independent examination fees |
Total funds 2024 £ 102,251 354 6,175 1,761 5,210 14,061 7,228 13,315 218 439 346 858 2,269 6,300 160,785 |
Total funds 2023 £ 158,777 2,407 6,645 1,137 4,353 2,317 3,287 9,563 1,171 811 661 747 3,558 2,880 |
|---|---|---|
| 198,314 |
6. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £6,300 ( 2023 - £2,880 ).
Page 21
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
7. Staff costs
| Wages and salaries Social security costs Pension Contributions |
2024 £ 181,570 11,538 3,651 196,759 |
2023 £ 148,048 7,819 2,910 |
|---|---|---|
| 158,777 |
The average number of persons employed by the Charity during the year was as follows:
| Director Support Staff |
2024 No. 1 6 7 |
2023 No. 1 6 |
|---|---|---|
| 7 |
No employee received remuneration amounting to more than £60,000 in either the current or prior year.
8. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .
Expenses of £109 were reimbursed in the year ended 31 October 2024 to two Trustees for travel expenses (2023: £121).
Dr. Maggie Redshaw, a trustee, was paid £6,066 (2023 - £6,410) for her professional research consultancy services in the year.
Page 22
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
9. Tangible fixed assets
| Cost or valuation At 1 November 2023 At 31 October 2024 Depreciation At 1 November 2023 Charge for the year At 31 October 2024 Net book value At 31 October 2024 At 31 October 2023 |
Computer equipment £ 13,319 |
|---|---|
| 13,319 | |
| 12,638 354 |
|
| 12,992 | |
| 327 | |
| 681 |
Page 23
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
10. Debtors
| Due within one year Trade debtors Prepayments and accrued income |
2024 £ 29,255 4,039 33,294 |
2023 £ 76,197 19,696 |
|---|---|---|
| 95,893 |
11. Creditors: Amounts falling due within one year
| Income in advance Other taxation and social security Accruals and other creditors |
2024 £ 179,703 9,867 7,055 196,625 |
2023 £ 77,007 8,268 2,182 |
|---|---|---|
| 87,457 |
Page 24
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
12. Statement of funds
Statement of funds - current year
| Unrestricted funds Designated funds Designated - CRM Designated- Research consultancy Designated -Computer General funds General Funds Total Unrestricted funds |
Balance at 1 November 2023 £ 20,000 8,355 681 29,036 301,474 330,510 |
Income £ - - - - 732,997 732,997 |
Expenditure £ (5,525) (6,175) (354) (12,054) (429,534) (441,588) |
Balance at 31 October 2024 £ 14,475 2,180 327 |
|---|---|---|---|---|
| 16,982 | ||||
| 604,937 | ||||
| 621,919 |
Designated funds are set aside to cover the costs of the new CRM system as well as Research consultancy services. A further £327 is available to fund the computer equipment of the charity.
Page 25
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
12. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Designated - CRM Designated- Research consultancy Designated -Computer General funds General Funds - all funds Total Unrestricted funds |
Balance at 1 November 2022 £ 20,000 15,000 2,071 37,071 266,333 303,404 |
Income £ - - - - 404,280 404,280 |
Expenditure £ - (6,645) (2,407) (9,052) (368,122) (377,174) |
Transfers in/out £ - - 1,017 1,017 (1,017) - |
Balance at 31 October 2023 £ 20,000 8,355 681 |
|---|---|---|---|---|---|
| 29,036 | |||||
| 301,474 | |||||
| 330,510 |
13. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income for the period (as per Statement of Financial Activities) Adjustments for: Depreciation charges Interest received Decrease/(increase) in debtors Increase in creditors Net cash provided by/(used in) operating activities |
2024 £ 291,409 354 (4,331) 62,599 109,168 459,199 |
2023 £ 27,106 |
|---|---|---|
| 2,407 (1,932) (54,345) 7,881 |
||
| (18,883) |
Page 26
BRAZELTON CENTRE UK CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
14. Analysis of cash and cash equivalents
| Cash in hand Total cash and cash equivalents Analysis of changes in net debt Cash at bank and in hand |
At 1 November 2023 £ 321,393 321,393 |
2024 £ 784,923 784,923 Cash flows £ 463,530 463,530 |
2023 £ 321,393 |
|---|---|---|---|
| 321,393 | |||
| At 31 October 2024 £ 784,923 |
|||
| 784,923 |
15. Analysis of changes in net debt
16. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £11,538 (2023 - £7,819) Contributions totaling £815 (2023 - £742) were payable to the fund at the balance sheet date and are included in creditors
17. Related party transactions
There were no related party transactions during the year (2023: £Nil).
Page 27