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2024-10-31-accounts

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

66 Devonshire Road, Cambridge, CB1 2BL 01223 314429 info@brazelton.co.uk www.brazelton.co.uk

Page 1

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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Page 7

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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Page 8

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:

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:

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:

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:

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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Page 12

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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

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

  3. the accounts do not comply with the 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.

Page 14

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.

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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.

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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.

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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

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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

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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 ).

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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.

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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

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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.

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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)

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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