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Charity number: 1177868
Company number: CE013742
(England and Wales)
BRITISH ACADEMY OF CHILDHOOD DISABILITY
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 August 2024
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BRITISH ACADEMY OF CHILDHOOD DISABILITY Contents Page For the year ended 31 August 2024
| Report of the Trustees | 1 to 6 |
|---|---|
| Independent Examiner's Report to the Trustees | 7 |
| Statement of Financial Activities | 8 |
| Statement of Financial Position | 9 |
| Notes to the Financial Statements | 10 to 16 |
| Detailed Statement of Financial Activities | 17 to 18 |
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BRITISH ACADEMY OF CHILDHOOD DISABILITY
Report of the Trustees
For the year ended 31 August 2024
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 August 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 the Republic of Ireland (FRS 102) (effective 1 January 2015).
Chair's report
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the accounts in accordance with Charities Act 2011 and United Kingdom Generally Accepted Accounting Practice.
The Charities Act 2011 requires the Trustees to prepare accounts for each financial year which give a true and fair view of its financial activities during the year and of its financial position at the end of the year. In presenting those accounts, they 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 FRS 102;
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make judgements and estimates that are reasonable and prudent;
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follow applicable UK accounting standards and the Charities SORP FRS 102, disclosing and explaining any departures in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to do so.
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the Charities Act 2011 and with the requirements of the Statement of Recommended Practice 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 (FRS102)
(effective 1 January 2015) - Charities SORP FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities besides the above responsibilities.
This report was approved by the trustees on 6th May 2025
OBJECTIVES AND ACTIVITIES
Objectives and aims
Charitable objectives:
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The objects of the charitable incorporated organisation (CIO) are the preservation and protection of good health of children with disability for the public benefit by:
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Encouraging and supporting research for the public benefit, publishing and disseminating the useful results thereof, in child development and disability
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Working to improve health services for children with disability and their families
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Providing a forum for all professional disciplines, agencies and professional bodies involved in childhood disability
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Providing technical advice to national government and local authorities and representing child health on committees
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Considering matters relating to child development and disability and providing training and teaching for those involved with children with disability
Charitable activities:
BACD provides a forum for those working in childhood disability. We host committee and educational meetings, develop teaching, training and educational materials and support the strategic research group. BACD works closely with voluntary and other organisations, provides technical advice to inform policy and guidance and works to improve the health of children, young people and their families.
Public benefit:
In exercising their duty, the Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s objectives and aims, and in planning future activities for the year.
To achieve this our objectives are to offer support, information and training to our membership, to work constructively and in partnership with other agencies and organisations to continually improve health services for children and young people, and to improve the health of all children by advocating for the needs of the most disadvantaged.
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BRITISH ACADEMY OF CHILDHOOD DISABILITY
Report of the Trustees Continued
For the year ended 31 August 2024
ACHIEVEMENTS AND PERFORMANCE
Significant activities
Key activities and achievements throughout the year include:
20th ANNIVERSARY:
2024 saw the 20th anniversary of paediatric neurodisability as a sub-specialty, and the launch of the British Academy of Childhood Disability (previously the Child Development and Disability Group). The anniversary was formally celebrated at the pre-conference dinner of the annual scientific meeting. The evening began with the Paediatric Disability Distance Learning Course Diploma Graduation Ceremony, which was a lovely opportunity to congratulate the Diploma students graduating on their achievements. There were touching and entertaining video messages from Past Officers who could not attend, and in person addresses from some of those who were integral to BACD forming.
COMMUNICATIONS:
Communication with members continues to be via the quarterly BACD Newsletter, which features articles of relevance to the membership. In 2023/24 newsletters had the following themes: Participation (November 2023); Updates in Neurodisability (January 2024); Multi-Sensory Impairment (April 2024); and 20th Anniversary Special Edition (July 2024)
Members receive a monthly email bulletin with up to date information and links to important documents and guidance;
The BACD website www.bacdis.org.uk is updated regularly with news, information and resources;
BACD has two active X accounts @BACDtweets and @BACDTrainees
NATIONAL AUDIT- WEIGH TO GO!
Weigh to Go! is a BACD initiative raising awareness of the need to weigh and measure all children and young people regularly, including those who are vulnerable, physically disabled, and neurodevelopmentally diverse, to ensure: they get the right amount of medication and that they are healthy and growing well.
A second national audit was undertaken in February 2024. Trust champions were asked to collect data using a excel collection proforma for at least 30 clinical encounters; in in-patient, hospital out-patient settings, and community clinics, during the audit period. They also completed an online survey regarding the trusts growth monitoring resources, staff training, clinical audit of growth monitoring, available growth and nutrition support services for CYP.
While some trusts showed marginal improvements, particularly in weighing and measuring, the overall trend is disappointing, particularly as these data have been collected by engaged providers; who are knowingly participating in a national audit of growth monitoring. Many of the same issues identified in 2023 persisted into 2024, suggesting that the audit process itself has not yet led to substantial changes in practice.
The national audits have highlighted significant areas for improvement, particularly regarding the resources available for disabled children. While some trusts have made progress, the overall results suggest that much more needs to be done. Addressing the lack of equipment and formal policies, along with improving training for healthcare professionals, will be key to ensuring that all children receive the high-quality care they deserve. The audits have started important conversations, but the next step is to turn these discussions into actionable changes that will improve the health outcomes of children across the country.
POSTGRADUATE EDUCATION & TRAINING:
Annual Scientific Meeting
Cerebral Palsy - Current evidence and management challenges held in Sheffield and online on 19 June 2024 150 participants attended the Annual Scientific Meeting in Sheffield, with another 200 joining online.
37 abstracts were received and 17 were selected for poster presentation. Megan Hastry, psychology undergraduate student at Newcastle University won the Mac Keith Press Best Poster Prize for ' Social Prescribing for children with neurodisability and their families: evaluation of a family-centred hospital in-reach pilot service'
Trainees Annual Meeting:
The value of everyone - from individuals to a global perspective held online on 7 December 2023
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Aimed at paediatric neurodisability GRID trainees but open to any professional working with disabled children and young people
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22 delegates registered
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BRITISH ACADEMY OF CHILDHOOD DISABILITY Report of the Trustees Continued
For the year ended 31 August 2024
Online Meetings:
Growth and Nutritional Monitoring - held Oct 7 2024:
- Held as part of the Weigh to Go! initiative, this meeting shared the results of the first national audit, held earlier in 2023, as well as guest presentations on Clinical nutritional assessment and managing in children with complex neurodisability; Measuring height in non-ambulatory children; and Growth and nutrition monitoring in children with neurodevelopmental disorders
F-words for child development - held 6 March 2024:
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This meeting focused on positive initiatives to improve transition and adult care provision, case examples which have positive outcomes, and how we can best enable and empower young adults and their families
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Free for members to attend. 132 delegates
Tone Management - held on 12 April 2024:
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The aim of this study day was to review the understanding of tone in children with neurological conditions and improve clinical confidence in managing tone in outpatient and acute settings
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120 delegates registered
GRID Training Webinars:
A webinar was held in November 2023 to help support trainees planning to apply for paediatric neurodisability sub-specialty training with top tips for completing the application process. A subsequent webinar was held in January 2024 aimed at those who had been invited to interview.
Paediatric Disability Distance Learning:
Through a partnership with Sheffield Children’s NHS Foundation Trust, BACD endorses and supports the Paediatric Disability Distance Learning (PDDL) Courses and Diploma in paediatric neurodisability. BACD members receive a discount on fees.
The Neurodisability Community (TNC):
BACD provides administrative support to The Neurodisability Community, which provides free educational webinars for professionals working in paediatric neurodisability and community child health. Sessions held:
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The Inbetweeners - NCEPOD review of the barriers and facilitators in the process of the transition of children and young people with complex chronic health conditions into adult health services
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Developmental Language Disorders
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Palliative Care in paediatric neurodisability
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DCD pathways to diagnosis and support
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Resetting Disabled Children’s Services
POLICY & ADVOCACY:
BACD responded to the following consultations:
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Transition from children’s to adult services (NICE quality standard)
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Disability Action Plan
BACD representation at the Learning Disability senate and RCPCH Epilepsy Board Programme.
Children and Young People Coalitions
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BACD is one of 70+ members of the National Children's Bureau and Council for Disabled Children's Children and Young People’s Health Policy Influencing Group which published a briefing setting out concerns that infants, children and young people may become invisible within Integrated Care Systems.
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Member of Disabled Children’s Partnership, a major coalition of over 70 organisations, including BACD, campaigning for improved health and social care for disabled children, young people and their families.
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Supported Children at the Table, a coalition of children’s charities, facilitated by Action for Children, Barnardo’s, National Children’s Bureau, NSPCC, and The Children’s Society.
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BACD continues to support #SENDInTheSpecialists a coalition of over 130 charities, royal colleges, professional bodies, and professional associations calling for investment in the specialist workforce of children and young people.
RESEARCH:
The Strategic Research Group continues to lead national research into childhood disability
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BRITISH ACADEMY OF CHILDHOOD DISABILITY
Report of the Trustees Continued
For the year ended 31 August 2024
BACD-Castang Fellowship:
Round 3 of the BACD-Castang Fellowship, funded through the BACD-Castang Neurodisability Research Programme was offered in summer 2024. The Fellowships aim to identify, support, and develop childhood neurodisability research leaders and are are available to candidates from a relevant professional discipline. The Fellowships included financial support up to the value of £1,000 for each successful candidate, used to support candidates’ standard class travel to Fellowship events, entry to the 2024 BACD Annual Scientific Meeting (ASM), and accommodation and subsistence for the events and Annual Meeting. 10 Fellows were successful in their applications.
BACD-James Lind Alliance Priority Setting Partnership (PSP) for Childhood Disability:
The National Institute for Health Research (NIHR) NIHR continues to fund studies arising from the top 10 priorities in childhood disability research. The following studies addressing the PSP priorities are ongoing:
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Clinical effectiveness of a child-specific dynamic stretching exercise programme, compared to usual care, for ambulant children with spastic cerebral palsy - the SPELL trial (start Jan 2023)
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Clinical effectiveness of an adolescent-specific strengthening programme, compared to usual care, for ambulant adolescents with spastic cerebral palsy - the ROBUST trial (start Jan 2023)
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Intensive Interaction for children and young people with profound and multiple learning disabilities: INTERACT trial (start Mar 2023)
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The EPICC-ID study was published in January 2024 and looked at the clinical and cost-effectiveness of an adapted intervention for preschoolers with moderate to severe intellectual disabilities displaying behaviours that challenge, and addressed the 14th BACD childhood disability research priority.
Opportunities for career development fellowships webinar:
This one-hour webinar focused on the new NIHR career development fellowship schemes on offer and covered the range of opportunities available and BACD support for those applying.
MEMBERSHIP
As of 31 August 2024 there were 556 members (+58 from 1 September 2023):
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Medical Drs (not in training, e.g. Consultants, SAS) - 351
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Drs in Training (e.g. ST1-8) 102
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Non-Medical Practitioners (Therapists, Nurses, etc.) - 118
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Retired - 6
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Undergraduate students/Foundation Doctors (free membership) - 8
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Team Membership (8 teams comprising 45 members)
Members are eligible to subscribe at a reduced rate to the journal Developmental Medicine and Child Neurology (DMCN) (published by Wiley). During the year 6 members took advantage of this offer.
FINANCIAL REVIEW
Financial review:
The financial performance of the charity is comprehensively disclosed in the attached financial statements.
The Trustees have noted the continued reliance on the surplus from the ASM to fund its activities, as well as membership fee income.
Reserves
Reserves policy
The trustees have examined the Academy’s requirements for free reserves in the light of predominant risks to the Academy - loss of income through reduced membership numbers and reduced numbers at the annual scientific meeting. The Academy is committed to a reserves policy of one year's expenditure to be available.
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BRITISH ACADEMY OF CHILDHOOD DISABILITY
Report of the Trustees Continued
For the year ended 31 August 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
STRUCTURE, GOVERNANCE AND MANAGEMENT
The British Academy of Childhood Disability (BACD) was established as a Charitable Incorporated Organisation on 9 April 2018 and is managed by the Board of Trustees. The charity registration number is 1177868.
Organisational structure and management
BACD is managed by an Executive Committee (EC) which comprises of the Trustees, elected officers with portfolios, and representatives from other related professional organisations. The EC is responsible for the day to day decisions of BACD and works closely with the Administrator to implement the day to day decisions and strategic direction, in particular:
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controlling the administration of the charity;
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agreeing the strategic aims, objectives and direction of the charity;
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ensuring that there is identification of risks and management of those risks; and
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ensuring that the income of the charity is applied for the purposes as set out in its governing document
The day-to-day management of BACD is performed by the Administrator.
Trustees and officers with a portfolio are elected via open recruitment from among the membership. A regional coordinator exists for each of the old NHS Regions to represent the views of members throughout the country. This corresponds to the area covered by the Royal College of Paediatric and Child Health (RCPCH) Regional Advisers and Council Representatives. Coordinators are elected for a period of four years by members in the relating region. A job description has been produced for members of the Executive Committee and the Regional Coordinators, which specifies the knowledge, skills and attributes needed by the members.
The EC meets four times per year. Also in attendance are the BACD regional representatives, representatives from external organisations representing the multi-disciplinary team working with disabled children and young people, and representatives from disabled children’s charities:
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Association for Child and Adolescent Mental Health
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Association of Paediatric Chartered Physiotherapists
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British Association for Community Child Health
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Contact
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Council for Disabled Children
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National Network of Parent Carer Forums
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Royal College of General Practitioners
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Royal College of Nursing
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Royal College of Occupational Therapists
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Royal College of Paediatrics and Child Health
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Royal College of Psychiatrists (Child Faculty)
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Royal College of Speech and Language Therapists
Administrative work is centred on the Academy’s registered office at 5 Theobalds Road, London WC1X 8SH, where there was one part-time salaried employee at the end August 2024. The Academy benefits from a great deal of voluntary work by its members in the organisation of meetings, service on committees and panels and many other activities.
Risk assessment and 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 regularly review the risks to which BACD is exposed, particularly activity, operational and financial risks and to ensure procedures and reporting regimes to manage and reduce any identified risks are in place.
The prime risk to which BACD is exposed continues to be financial. Income streams remain focused on membership fees and the annual scientific meeting. BACD is conscious of the cost of living crisis and is committed to keeping such fees as low as feasibly possible; however restrictions on study leave budgets are having an impact with fewer registrations where fees are in place. The Academy also benefits greatly by the voluntary work of its members in the organisation of meetings, service on committees and panels and many other activities, which are currently being impacted by members having less time available for such activities due to clinical commitments.
BACD no longer has a dedicated office at the RCPCH building but instead has a hot-desk arrangement which has further reduced rental costs
The Trustees are satisfied that the current level of reserves is adequate to meet both unforeseen contingencies and the costs of planned activities for the future.
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BRITISH ACADEMY OF CHILDHOOD DISABILITY Report of the Trustees Continued For the year ended 31 August 2024
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity BRITISH ACADEMY OF CHILDHOOD DISABILITY Charity registration number 1177868 Company registration number CE013742 Principal address 5-11 Theobalds Road London WC1X 8SH
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Dr Belinda Crowe Dr Catherine Tuffrey Dr Antonia Wolff Independent examiner Beach Accountants Limited Chartered Certified Accountants 10 Blue Sky Way Monkton Business Park South South Tyneside NE31 2EQ
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 06 May 2025
Dr Catherine Tuffrey
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BRITISH ACADEMY OF CHILDHOOD DISABILITY
Independent Examiners Report to the Trustees
For the year ended 31 August 2024
I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 August 2024.
Responsibilities and basis of report
As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company 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 accounts 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 examiners statement
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 Company as required by section 386 of the 2006 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 requirements of section 396 of the 2006 Act 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; or
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the accounts 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 accounts to be reached.
Beach Accountants Limited Chartered Certified Accountants 10 Blue Sky Way Monkton Business Park South South Tyneside NE31 2EQ
06 May 2025
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BRITISH ACADEMY OF CHILDHOOD DISABILITY
Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 August 2024
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Investments 4 Other income 5 Total Expenditure on: Raising funds 6 Charitable activities 7 Total Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 2,486 71,477 251 7,356 81,570 (40,992) (17,779) (58,771) 3 22,802 113,199 136,001 |
Restricted funds £ 39,500 - - - 39,500 (16,527) - (16,527) (3) 22,970 1,500 24,470 |
2024 £ 41,986 71,477 251 7,356 121,070 (57,519) (17,779) (75,298) - 45,772 114,699 160,471 |
2023 £ 4,342 55,360 272 1,429 |
|---|---|---|---|---|
| 61,403 | ||||
| (61,825) (17,193) |
||||
| (79,018) | ||||
| - | ||||
| (17,615) | ||||
| 132,314 | ||||
| 114,699 |
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CE013742
Registered Number :
BRITISH ACADEMY OF CHILDHOOD DISABILITY
Statement of Financial Position
As at 31 August 2024
| Notes Current assets 13 Debtors Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Net assets The funds of the charity Restricted income funds 15 Unrestricted income funds 15 Total funds |
£ 2024 1,209 168,977 170,186 (9,715) 160,471 160,471 160,471 24,470 136,001 160,471 |
£ 2023 283 124,388 |
|---|---|---|
| 124,671 | ||
| (9,972) 114,699 |
||
| 114,699 | ||
| 114,699 | ||
| 1,500 113,199 |
||
| 114,699 |
For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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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 trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Dr Catherine Tuffrey Trustee
06 May 2025
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BRITISH ACADEMY OF CHILDHOOD DISABILITY
Notes to the Financial Statements
For the year ended 31 August 2024
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
BRITISH ACADEMY OF CHILDHOOD DISABILITY 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 note(s).
Going concern
The Trustees have assessed the financial viability of the Charity and have concluded that there is no reason why the Charity will not continue operating for at least 12 months following the year ending 31st August 2024 . For this reason the financial accounts have been prepared on a going concern basis.
Funds
Unrestricted funds are incoming resources receivable or generated for the furtherance of the objectives of the Charity without a specified purpose and are available as general funds. Resources expended which meet these criteria are charged to the funds, together with a fair allocation of staff and support costs. Restricted funds are used for the specific purposes laid down by the donor or sponsor. Resources expended which meet these criteria are charged to the funds.
Debtors
Debtors are recognised at the settlement amount due after allowing for any discounts and as per the terms agreed. Prepayments are valued at the amounts prepaid for services and accrued income are valued at the amounts due per terms agreed and there is certainty of receipt.
Credtitors
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 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 discounts.
Cash at bank and in hand
Cash at bank and cash in hand includes bank balance kept in current and deposit accounts.
2. Income from donations and legacies
| Unrestricted | Restricted | 2024 | 2023 | |
|---|---|---|---|---|
| funds | funds | |||
| £ | £ | £ | £ | |
| Donations received | 2,486 | - | 2,486 | 4,342 |
| Grants received | - | 39,500 | 39,500 | - |
| 2,486 | 39,500 | 41,986 | 4,342 |
Included in the above is a £35,000 Castang grant, which as been recognised through restricted funds. Please see movement in funds notes for addtional breakdown.
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BRITISH ACADEMY OF CHILDHOOD DISABILITY
Notes to the Financial Statements Continued
For the year ended 31 August 2024
3. Income from charitable activities
| 2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | |||
| Unrestricted funds | ||||
| Memberships | ||||
| Membership | 31,466 | 29,149 | ||
| DMCN | ||||
| Income from charitable activities | 319 | - | ||
| ASM | ||||
| ASM 2020 | 39,253 | 25,720 | ||
| External | ||||
| External Income | 439 | 491 | ||
| 71,477 | 55,360 | |||
| vestment income | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Unrestricted funds | ||||
| Bank interest receivable | 251 | 272 | ||
| 251 | 272 | |||
| ther income | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Unrestricted funds | ||||
| Trainees | 1,657 | 1,329 | ||
| Advertising | - | 100 | ||
| Study day | 5,699 | - | ||
| 7,356 | 1,429 | |||
| xpenditure on generating donations and legacies | ||||
| Unrestricted | Restricted | 2024 | 2023 | |
| funds | funds | |||
| £ | £ | £ | £ | |
| Grants receivable | - | 16,527 | 16,527 | 30,000 |
| Support costs | 40,992 | - | 40,992 | 31,825 |
| 40,992 | 16,527 | 57,519 | 61,825 |
4. Investment income
5. Other income
6. Expenditure on generating donations and legacies
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BRITISH ACADEMY OF CHILDHOOD DISABILITY Notes to the Financial Statements Continued
For the year ended 31 August 2024
7. Costs of charitable activities by activity type
| Activities undertaken directly Memberships DMCN ASM Weigh to go Exec/RR SRG Newsletter 8. Analysis of support costs Management Staff costs - wages & salaries IT Website Governance costs Accountancy fees Bank charges Operating lease rentals - rent & rates Subscriptions |
2024 £ 227 847 14,593 45 1,256 711 100 17,779 2024 £ 33,676 2,042 996 1,152 3,125 227 5,500 41,218 |
2023 £ 302 886 13,311 2,566 - 28 100 |
|---|---|---|
| 17,193 | ||
| 2023 £ 24,945 1,703 948 1,105 3,125 302 |
||
| 5,480 | ||
| 32,128 |
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Docusign Envelope ID: F5E0B014-9D75-4386-9532-1C411D17E58CDocusign Envelope ID: 1A300B27-E533-4C49-B48C-A85E22910ADB
BRITISH ACADEMY OF CHILDHOOD DISABILITY
Notes to the Financial Statements Continued
For the year ended 31 August 2024
9. Net income/(expenditure) for the year
This is stated after charging/(crediting):
| This is stated after charging/(crediting): | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Accountancy fees | 996 | 948 |
| Operating lease charges - other | 3,125 | 3,125 |
10. Staff costs and emoluments
Total staff costs for the year ended 31 August 2024 were:
| Salaries and wages Admin |
2024 £ 33,676 33,676 2024 1 1 |
2023 £ 24,945 |
|---|---|---|
| 24,945 | ||
| 2023 1 |
||
| 1 |
11. Trustee remuneration and related party transactions
The only disclosable related party transactions in the year were expense reimbursements to C Tuffrey totalling £181.25 for N Exec meetings.
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Docusign Envelope ID: F5E0B014-9D75-4386-9532-1C411D17E58CDocusign Envelope ID: 1A300B27-E533-4C49-B48C-A85E22910ADB
BRITISH ACADEMY OF CHILDHOOD DISABILITY
Notes to the Financial Statements Continued
For the year ended 31 August 2024
12. Comparative for the Statement of Financial Activities
| Unrestricted | Restricted | 2023 | |
|---|---|---|---|
| funds | funds | ||
| £ | £ | £ | |
| Income and endowments from: | |||
| Donations and legacies | 4,342 | - | 4,342 |
| Charitable activities | 55,360 | - | 55,360 |
| Investments | 272 | - | 272 |
| Other income | 1,429 | - | 1,429 |
| Total | 61,403 | - | 61,403 |
| Expenditure on: | |||
| Raising funds | (26,648) | (30,000) | (56,648) |
| Charitable activities | (17,193) | - | (17,193) |
| Total | (43,841) | (30,000) | (73,841) |
| Net income/expenditure | 17,562 | (30,000) | (12,438) |
| Reconciliation of funds | |||
| Total funds brought forward | 100,814 | 31,500 | 132,314 |
| Total funds carried forward | 118,376 | 1,500 | 119,876 |
13. Debtors
| Amounts due within one year: Trade debtors Prepayments and accrued income Other debtors |
2024 2023 £ £ 1,026 100 113 113 70 70 1,209 283 |
|---|---|
Included within trade debtor is claim for gift aid of £861, which was paid just after the year end.
14. Creditors: amounts falling due within one year
| Other creditors Accruals and deferred income |
2024 £ 8,419 1,296 9,715 |
2023 £ 9,024 948 |
|---|---|---|
| 9,972 |
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Docusign Envelope ID: F5E0B014-9D75-4386-9532-1C411D17E58CDocusign Envelope ID: 1A300B27-E533-4C49-B48C-A85E22910ADB
BRITISH ACADEMY OF CHILDHOOD DISABILITY
Notes to the Financial Statements Continued
For the year ended 31 August 2024
15. Movement in funds
| Unrestricted Funds | |||||
|---|---|---|---|---|---|
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
| 01/09/2023 | resources | resources | 31/08/2024 | ||
| £ | £ | £ | £ | £ | |
| General | |||||
| General | 113,199 | 81,570 | (58,771) | 3 | 136,001 |
| 113,199 | 81,570 | (58,771) | 3 | 136,001 | |
| Unrestricted Funds - Previous year | |||||
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
| 01/09/2022 | resources | resources | 31/08/2023 | ||
| £ | £ | £ | £ | £ | |
| General | |||||
| General | 100,814 | 61,403 | (49,018) | - | 113,199 |
| 100,814 | 61,403 | (49,018) | - | 113,199 | |
| Restricted Funds | |||||
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
| 01/09/2023 | resources | resources | 31/08/2024 | ||
| £ | £ | £ | £ | £ | |
| Castang fund | - | 35,000 | (10,530) | - | 24,470 |
| Polani fund | 1,500 | 4,500 | (5,997) | (3) | - |
| 1,500 | 39,500 | (16,527) | (3) | 24,470 | |
| Restricted Funds - Previous year | |||||
| Balance at | Incoming | Outgoing | Transfers | Balance at | |
| 01/09/2022 | resources | resources | 31/08/2023 | ||
| £ | £ | £ | £ | £ | |
| Polani fund | 31,500 | - | (30,000) | - | 1,500 |
| 31,500 | - | (30,000) | - | 1,500 |
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Docusign Envelope ID: F5E0B014-9D75-4386-9532-1C411D17E58CDocusign Envelope ID: 1A300B27-E533-4C49-B48C-A85E22910ADB
BRITISH ACADEMY OF CHILDHOOD DISABILITY
Notes to the Financial Statements Continued
For the year ended 31 August 2024
16. Analysis of net assets between funds
| Unrestricted funds General General Restricted funds Castang fund Previous year Unrestricted funds General General Restricted funds Polani fund |
Net current assets / (liabilities) Net Assets £ £ 136,001 136,001 24,470 24,470 |
|---|---|
| 160,471 160,471 |
|
| Net current assets / (liabilities) Net Assets £ £ 113,199 113,199 1,500 1,500 |
|
| 114,699 114,699 |
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Docusign Envelope ID: F5E0B014-9D75-4386-9532-1C411D17E58CDocusign Envelope ID: 1A300B27-E533-4C49-B48C-A85E22910ADB
BRITISH ACADEMY OF CHILDHOOD DISABILITY
Detailed Statement of Financial Activities
For the year ended 31 August 2024
| INCOME AND ENDOWMENT Donations and legacies Donations Grants receivable Charitable activities Income from charitable activities (Memberships) Income from charitable activities (DMCN) Income from charitable activities (ASM) Income from charitable activities (External) Investments Bank interest receivable Other income Trainees Advertising Study day Total incoming resources EXPENDITURE Raising donations and legacies Grants receivable Charitable activities Cost of direct charitable activity (DMCN) Cost of direct charitable activity (ASM) Cost of direct charitable activity (Weigh to go) Cost of direct charitable activity (Exec/RR) Cost of direct charitable activity (SRG) Cost of direct charitable activity (Newsletter) SUPPORT COSTS Management Management IT IT Governance costs Governance costs Governance costs (Memberships) |
£ 2024 2,486 39,500 41,986 31,466 319 39,253 439 71,477 251 251 1,657 - 5,699 7,356 121,070 (16,527) (16,527) (847) (14,593) (45) (1,256) (711) (100) (17,552) (33,676) (33,676) (2,042) (2,042) (5,274) (227) |
£ 2023 4,342 - |
|---|---|---|
| 4,342 29,149 - 25,720 491 |
||
| 55,360 272 |
||
| 272 1,329 100 - |
||
| 1,429 | ||
| 61,403 (30,000) |
||
| (30,000) (886) (13,311) (2,566) - (28) (100) |
||
| (16,891) (24,945) |
||
| (24,945) (1,703) |
||
| (1,703) (5,177) (302) |
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This page does not form part of the statutory financial statements
Docusign Envelope ID: F5E0B014-9D75-4386-9532-1C411D17E58CDocusign Envelope ID: 1A300B27-E533-4C49-B48C-A85E22910ADB
BRITISH ACADEMY OF CHILDHOOD DISABILITY
Detailed Statement of Financial Activities Continued
For the year ended 31 August 2024
| Total resources expended Net Income |
(5,501) (75,298) 45,772 |
(5,479) |
|---|---|---|
| (79,018) | ||
| (17,615) |
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This page does not form part of the statutory financial statements