Charity number: 1164158 The Arthrogryposis Group (TAG) Trustees report for the financial year ending 31[st] May 2024
Trustees report for the financial year ending 31[st] May 2024 for The Arthrogryposis Group
The trustees of the charitable incorporated organisation (CIO) present their report with the financial statements of the charitable incorporated
Registered charity address: The Arthrogryposis Group, 1 Magor Hill Cottages, Magor Hill, Magor Downs, Tehidy, Cornwall TR14 0JF
Charity number: 1164158 The Arthrogryposis Group (TAG) Trustees report for the financial year ending 31[st] May 2024
organisation for the year ended 31[st] May 2024. The trustees have adopted the provisions of 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 10th September 2024).
Objectives and activities
Under the terms of the current constitution, the stated objectives of the CIO, The Arthrogryposis Group (TAG) are:
To support people with Arthrogryposis Multiplex Congenita (herein referred to as Arthrogryposis or AMC), and to advance the education of the public, in particular their relatives by the provision of information, advice, and assistance concerning the condition and the furtherance of research into the disseminating of information relating to Arthrogryposis.
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Provide contact, support and information to children, young people and adult residents within the United Kingdom who have Arthrogryposis, and to their families, friends, and caregivers.
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To create a positive network of individuals, families, and professionals to share ideas and experiences.
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To recognise the needs of persons who have Arthrogryposis and encourage the recognition of the depth of feelings experienced by their families and provide support.
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To increase the understanding of the relationship between the physical effects of Arthrogryposis and learning development and assist in the development of beneficial therapies and learning programmes.
Achievement and performance
Our annual Family Weekend was held the weekend of Saturday 21st October 2023, at The Double Tree by Hilton Coventry, Coventry. We had a number of guest speakers in attendance including representatives from Omeo (makers
Registered charity address: The Arthrogryposis Group, 1 Magor Hill Cottages, Magor Hill, Magor Downs, Tehidy, Cornwall TR14 0JF
Charity number: 1164158 The Arthrogryposis Group (TAG) Trustees report for the financial year ending 31[st] May 2024
of a hands free electric wheelchair), drive mobility, a lead on the SMART Suit and Dream Wheelchair project, and workshops on transitioning for childrens’ to adult services, and navigating the SEND system in education. The trustees have recognised there has been a decline in the organisation of and attendance at events at a local level. Trustees are hoping to reestablish the roles of regional contacts over the coming few years to support future member engagement.
Unfortunately there were not enough members in attendance in person and online at the AGM on Sunday 22[nd] October to meet the required number for a quorum. The AGM was therefore postponed and held online on Sunday 16[th] November 2023. With 33 members in attendance a quorum was met and the AGM went ahead on Sunday 26[th] November 2023. Trustees plan to review the best timing of the AGM within the programme of the annual family weekend to prevent delays this happening in the future.
During the coronavirus pandemic all outpatient appointments and the Arthrogryposis clinics were put on hold. In the last year some of these clinics have restarted, however the hospitals are not yet allowing volunteers (TAG representatives) back in attendance. The trustees remain committed to reestablishing these links as soon as hospital protocols allow.
2024 will be TAG’s 40[th] anniversary and the trustees are already planning a celebratory family weekend in October 2024. The trustees hope that this will boost member engagement and to see more families in attendance,
Financial Review
It is the policy of the trustees to hold sufficient reserves to enable the CIO to meet it’s expenses and liabilities. No project is commenced unless there is secure funding in place.
The trustees recognise there has been a decline in the number of fundraising events organised by members and in the number of donations. The trustees continue to keep expenses costs to a minimum as all trustees meetings (apart from the one held at the annual family weekend) are held online.
Structure, Governance and Management
Our aim as per our governing document is to help people who have AMC. We do this by offering guidance and general information on the condition as well as organising gatherings for those with AMC and their families to meet. Trustees are elected from those who have full membership of the CIO. They serve a three-year term on a rotational basis and are voted on to the board by members at the annual general meeting, which is held each autumn. At
Registered charity address: The Arthrogryposis Group, 1 Magor Hill Cottages, Magor Hill, Magor Downs, Tehidy, Cornwall TR14 0JF
Charity number: 1164158 The Arthrogryposis Group (TAG) Trustees report for the financial year ending 31[st] May 2024
the end of two consecutive terms (six years) trustees are required to stand down for at least one year before they are eligible to stand again for election,
Reference and Administrative Details Registered charity number: 1164158
Registered Address:
The Arthrogryposis Group, 1 Magor Hill Cottages, Magor Hill, Magor Downs, Tehidy, Cornwall TR14 0JF
Trustees – for financial 1[st] June 2023 to 31[st] May 2024 Mr Chris Davis – Chairperson (resigned 29.9.2023) Mrs Donna Davis – Secretary (resigned 29.9.2023) Mrs Charmaine Rodwell – Treasurer (Stepped down at AGM, November 2023) Mrs Sandra O’Donovan Mr Matthew Edwards – Deputy chair) Miss Chloe Ballentine (treasurer from October 2023) Mrs Sarah Rayment (chairperson from October 2023) Mrs Rebecca Shearer (secretary from October 2023) Mr William Shearer Mr Andrew Merewether-Helps (joined November 2023)
Signed Mrs Sarah Rayment (chairperson), on behalf of the trustees.
Registered charity address: The Arthrogryposis Group, 1 Magor Hill Cottages, Magor Hill, Magor Downs, Tehidy, Cornwall TR14 0JF
Independent Examiners Report
Independent Examiner's Report to the trustees of The Arthrogryposis Group
I report to the charity trustees on my examination of the financial statements of The Arthrogryposis Group for the year ended 31 May 2024.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in accordance with section 386 of the 2006 Act ; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
Joshua Newlands ACA 20 Meadow Brook
Halifax
HX2 8WE
25th September 2024
Statement of Financial Activities For the year ended 31 May 2024
| Not es Income and endowments from: Donations and legacies 3 Charitable activities 4 Total Expenditure on: Raising funds 5 Charity activities 6 Other 7 Total Net gains on investments Net Income Transfer between funds Net income before other gains / (losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestric ted funds Restric ted funds Total Funds 2023-24 2023- 24 2023- 24 £ £ £ 12,575 - 12,57 5 - - - 12,575 - 12,57 5 216 - 216 10,866 - 10,86 6 658 - 658 11,740 - 11,74 0 - - - 835 - 835 - - - 835 - 835 - - - 835 - 835 32,700 - 32,70 0 33,535 - 33,53 5 |
Unrestric ted funds Restric ted funds Total Funds 2022-23 2022- 23 2022-23 £ £ £ 22,364 - 22,364 3,000 9,420 12,420 |
|---|---|---|
| 25,364 9,420 34,784 |
||
| 463 - 463 10,045 9,420 19,465 3,676 - 3,676 |
||
| 14,184 9,420 23,604 |
||
| - - - |
||
| 11,180 - 11,180 |
||
| - - - |
||
| 11,180 - 11,180 |
||
| - - - |
||
| 11,180 - 11,180 |
||
| 21,520 - 21,520 |
||
| 32,700 - 32,700 |
Summary Income and Expenditure Account For the year ended 31 May 2024
| Income Gross income for the year Expenditure Total expenditure for the year Net income before tax for the year Net income for the year |
2023-24 £ 12,575 1 2,575 11,740 1 1,740 835 835 |
2022-23 £ 34, 784 |
|---|---|---|
| 34 **,784 ** |
||
| 23, 604 |
||
| 23 **,604 ** |
||
| 11 ,180 |
||
| 11 ,180 |
Statement of Financial Position
As At 31 May 2024
| Company No. CE005508 Notes Current assets Cash at bank and in hand Prepayments and Accrued Income 11 Total current assets Creditors: Amounts falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted Fund 13 Unrestricted Fund 13 General Fund 13 Total Funds |
2023-24 £ 23,619 9,916 33,535 - 33,535 33,535 33,535 33,535 - - 33,535 33,535 |
2022-23 £ 33,000 - |
|---|---|---|
| 33,000 | ||
| (300) | ||
| 32,700 | ||
| 32,700 | ||
| 32,700 | ||
| 32,700 | ||
| - - 32,700 |
||
| 32,700 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 May 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on XX-October 2024
And signed on its behalf by:
S. Rayment Trustee XX-October 2024
1. Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 31 January 2022) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
| und accountng | |
|---|---|
| Unrestricted funds | These are available for use at the discreton of the trustees in furtherance of |
| the general objects of the charity. | |
| Designated funds | These are unrestricted funds earmarked by the trustees for partcular |
| purposes. | |
| Revaluaton funds | These are unrestricted funds which include a revaluaton reserve |
| representng the restatement of investment assets at their market values. | |
| Restricted funds | These are available for use subject to restrictons imposed by the donor or |
| through terms of an appeal. | |
| Income | |
| Recogniton of income | Income is included in the Statement of Financial Actvites (SoFA) when the |
| charity becomes enttled to, and virtually certain to receive, the income and | |
| the amount of the income can be measured with sufcient reliability. | |
| Income with related | Where income has related expenditure the income and related expenditure |
| expenditure | is reported gross in the SoFA. |
| Donatons and legacies | Voluntary income received by way of grants, donatons and gifs is included in |
| the SoFA when receivable and only when the Charity has unconditonal | |
| enttlement to the income. | |
| Tax reclaims on | Income from tax reclaims is included in the SoFA at the same tme as the |
| donatons and gifs | gif/donaton to which it relates. |
| Donated services and | These are only included in income (with an equivalent amount in |
| facilites | expenditure) where the beneft to the Charity is reasonably quantfable, |
| measurable and material. | |
| Volunteer help | The value of any volunteer help received is not included in the accounts. |
| Investment income | This is included in the accounts when receivable. |
Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market revaluation of fixed value at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT expenditure which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising These comprise the costs associated with attracting voluntary income, funds fundraising trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its charitable activities activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2. Company status
The company is a private company limited by guarantee and consequently does not have share capital
3. Income from donations and legacies
| Donations TAG Conference contributions Total |
Unrestricted Fund Restricted Fund Total Funds 2023-24 2023-24 2023-24 £ £ £ 10,919 - 10,91 9 1,656 - 1,65 6 12,575 - 12,5 75 |
Total Funds 2022-23 £ 22,364 - 22,3 **64 ** |
|---|---|---|
4. Income from charitable activities
| Unrestricted Fund Restricted Fund Total Funds 2023-24 2023-24 2023-24 £ £ £ Grants - - - Total - - - . Expenditure on raising funds Unrestricted Fund Restricted Fund Total Funds 2023-24 2023-24 2023-24 £ £ £ Cost of generating voluntary income Donations 216 - 216 Total 216 - 216 . Expenditure on charitable actvites Unrestricted Fund Restricted Fund Total Funds 2023-24 2023-24 2023-24 £ £ £ Grants - - - TAG Family Weekend Costs 10,866 - 10,866 Total 10,866 - 10,866 . Other expenditure Unrestricted Fund Restricted Fund Total Funds 2023-24 2023-24 2023-24 £ £ £ Premises costs - - - General administrative costs 214 - 214 Bank Charges 61 - 61 General insurances 246 - 246 Stationary and printing 43 - 43 Telephone, fax and broadband 57 - 57 |
Total Funds 2022-23 £ 12,420 12.420 Total Funds 2022-23 £ 463 463 Total Funds 2022-23 £ 19,465 - 19,465 Total Funds 2022-23 £ 1,336 1,840 - - - - |
|---|---|
5. Expenditure on raising funds
6. Expenditure on charitable activities
7. Other expenditure
| Legal and professional costs Total |
36 - 36 658 - 658 |
500 |
|---|---|---|
| 3,676 |
| 8. Net income before transfers |
|||
|---|---|---|---|
| 2023-24 | 2022-23 | ||
| £ | £ | ||
| This is stated after charging: | |||
| Independent Examiners Fee | - | 500 | |
| Note: The 2023-24 independent audit has been donated | |||
| 9. Directors remuneraton |
|||
| Directors received total remuneraton package of £0 (22/23 £0) | |||
| Number of directors accruing pension benefts NIL (22/23 NIL) | |||
| 10. Staf costs | |||
| 2023-24 | 2022-23 | ||
| Average head count | - | - | |
| There are no employees incurring staf costs | |||
| 11. Debtors | |||
| 2023-24 | 2022-23 | ||
| £ | £ | ||
| Prepayment and accrued income | 9,916 | - | |
| Total | 9,916 | - | |
| 12. Creditors | |||
| Amounts falling within 1 year | 2023-24 | 2022-23 | |
| £ | £ | ||
| Accruals | - | 300 | |
| Total | - | 300 | |
| 13. Movements in funds | |||
| At June | Incoming | Resources | At 31 May |
| 2023 | resources | expanded | 2024 |
| Unrestricted funds: General funds Total funds |
(including other gains / losses) £ £ £ £ 32,700 12,575 (11,740) 33,53 5 32,700 12,575 (11,740) 33,5 35 |
|---|---|
14. Analysis of net assets between funds
| Net current Assets Total 5. Reconciliaton of net debt Cash and cash equivalents Net Debt |
Unrestricted funds Restricted Total Funds 2023-24 2023-24 2023-24 £ £ £ 33,535 - 33,535 |
|---|---|
| 33,535 - 33,535 |
|
| At June 2022 Cash fows At 31 May 2024 £ £ £ 33,000 (9,381) 23,619 33,000 (9,381) 23,619 |
15. Reconciliation of net debt
16. Related party disclosure
Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.