Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

Charity registration number: 1177868 

**BRITISH ACADEMY OF CHILDHOOD DISABILITY TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** 

Beach Accountants Limited Chartered Certified Accountants 10 Blue Sky Way Monkton Business Park South Hebburn South Tyneside NE31 2EQ 



Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Contents** 

||**Page**|
|---|---|
|Trustees' Report|1—7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|9|
|Comparative Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12—17|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|18—19|





Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Trustees' Report For The Year Ended 31 August 2025** 

The trustees present their report and the financial statements for the year ended 31 August 2025. 

## **Objectives and Activities** 

## **Aims and Objectives** 

## Charitable objectives 

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: 

- Encouraging and supporting research for the public benefit, publishing and disseminating the useful results thereof, in child development and disability 

- Working to improve health services for children with disability and their families 

- Providing a forum for all professional disciplines, agencies and professional bodies involved in childhood disability 

- Providing technical advice to national government and local authorities and representing child health on committees 

- Considering matters relating to child development and disability and providing training and teaching for those involved with children with disability 

## **Significant Activities** 

## Charitable activities 

BACD provides a forum for those working in childhood disability. It hosts 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. 

## **Achievements and Performance** 

## **Main Achievements** 

## **SUMMARY OF ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE** 

Key activities and achievements throughout the year include: 

## **COMMUNICATIONS** 

Communication with members continues to be via the quarterly BACD Newsletter, which features articles of relevance to the membership. In 2024/25 newsletters had the following themes: Breaking barriers - disability sport for children and young people in the UK (October 2024); Advancing Childhood Disability Care (January 2025); Advocacy and Participation (April 2025); and Safeguarding Children and Young People With Special Needs and Disabilities (July 2025). 

A membership survey took place to establish from members what they find most valuable about BACD membership and any suggestions for improving what the organisation can provide. 

...CONTINUED 

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## **British Academy of Childhood Disability Trustees' Report (continued) For The Year Ended 31 August 2025** 

## **Main Achievements - continued** 

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. 

On social media BACD has two active X accounts @BACD_tweets and @BACD_Trainees; Bluesky @bacdisability.bsky.social; and Instagram for trainees @bacdis_org. 

## **POSTGRADUATE EDUCATION & TRAINING** 

## **Annual Scientific Meeting** 

Safeguarding children and young people with special needs and disabilities: a multi-faceted approach held in Sheffield and online on 7 May 2025. 

- 120 participants attended the Annual Scientific Meeting in Sheffield, with another 150 joining online. 

- 31 abstracts were received with 3 being selected for oral presentation and 22 selected for poster presentation. 

- Best Oral Presentation: Dr Timothy Warlow, Consultant in Paediatric Palliative Medicine, University Hospitals Southampton NHSFT & Naomi House and Jacksplace Hospice for Gastrointestinal Dystonia in Children and Young People with Severe Neurological Impairment - a Systematic Review and National Guideline 

- Best Poster: Dr Benjamin Rosen, ST4 Paediatrics, Royal Free Hospital Trust for “See me Autism”: Improving the experience and safety of autistic children in the Paediatric Emergency Department 

## **Trainees Annual Meeting** 

Neurorehabilitation - trends, drivers and unmet needs 

- Aimed at paediatric neurodisability GRID trainees but open to any professional working with disabled children and young people 

- 34 delegates registered 

## **Regional Meetings** 

BACD East of England Regional Meeting – held 29 November 2024 (online) 

- Talks include Upper limb function, assessment and management; Upper limb orthopaedic interventions; and Empowering young people with additional needs to prepare for adulthood. 

BACD & BACCH Joint Yorkshire Regional Meeting – held 14 March 2025 (Leeds) 

- The programme included in depth sessions on tone management, the assessment of hypermobility, an update on sleep and discussions surrounding the use of a frailty score. 

## **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: 

- Genetic testing for children with neurodisability 

- All about Neurodisability GRID 

- Disabled CYP Policy & Advocacy Update 

- Journal Club - The global prevalence of ASD 

- APCP Respiratory Risk Identification Matrix for CYP with Neurological Impairment 

- Making great occupational therapy referrals 

...CONTINUED 

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## **British Academy of Childhood Disability Trustees' Report (continued) For The Year Ended 31 August 2025** 

## **Main Achievements - continued** 

- Introduction to the assessment and management of hypertonia 

- Cerebral Visual Impairment 

## **POLICY & ADVOCACY** 

BACD worked with Whizzkids to raise the profile of the challenges with wheelchair services for disabled children, gaining evidence from across the country about the issues faced by these families. 

BACD responded to the following consultations: 

- Law Commission Disabled Children's Social Care Consultation 

- Draft NICE guideline on Rehabilitation for chronic neurological disorders including traumatic brain injury 

- RCPCH Emergency Care Standards 

BACD representation: 

- Disabled Children’s Partnership 

- Learning Disability senate 

- National Children's Bureau’s Children and Young People’s Health Policy Influencing Group 

- NHS England Commissioning framework for children and young people with cerebral palsy 

- NHS England Getting It Right First Time (GIRFT) Paediatric Trauma & Orthopaedics for botulinum toxin for cerebral palsy 

- RCPCH Epilepsy Board Programme 

- RCSLT #SENDInTheSpecialists 

## **RESEARCH** 

The Strategic Research Group (SRG) continues to lead national research into childhood disability. During this year, the SRG activities included: 

- Survey on the use of thickener in clinical practice and related research priorities 

- Developing Research Skills webinar - aimed at NHS research and clinical academic careers, focusing on starting research and future Fellowships including SCPRAs 

## **BACD and Castang Foundation** 

BACD is grateful to the Castang Foundation which continues to provide funding to for BACD to carry out research activities relating to childhood disability research in the UK. This year this funding enabled BACD to work with the Council for Disabled Children on a series of workshops bringing together a small number of teams from across the UK with experience of undertaking data sharing and linkage for research purposes to understand the challenges and barriers involved, with a focus on what is needed to overcome these. 

## **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: 

- 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) 

- 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) 

- Intensive Interaction for children and young people with profound and multiple learning disabilities: INTERACT trial (start Mar 2023) 

...CONTINUED 

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# **British Academy of Childhood Disability Trustees' Report (continued) For The Year Ended 31 August 2025** 

## **Main Achievements - continued** 

## **MEMBERSHIP** 

As of 31 August 2025 there were 694 members (+64 from 1 September 2024): 

- Medical Drs (not in training, e.g. Consultants, SAS) - 375 

- Drs in Training (e.g. ST1-8) – 122 

- Non-Medical Practitioners (Therapists, Nurses, etc.) - 127 

- Retired - 6 

Undergraduate students/Foundation Doctors (free membership) - 24 

- Team Membership (7 teams comprising 40 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 Position** 

The financial performance of the charity is comprehensively disclosed in the attached financial statements. 

The Trustees have noted the continued reliance on membership fee income to fund its activities, as well as income from the ASM and other educational events. 

## **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. 

## **Structure, Governance and Management** 

## **Governing Document** 

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 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 Executive Officer and Education & Training Lead to implement the day-to-day decisions and strategic direction, in particular: 

controlling the administration of the charity; 

agreeing the strategic aims, objectives and direction of the charity; 

ensuring that there is identification of risks and management of those risks; and 

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 Executive Officer and Education & Training Lead. 

...CONTINUED 

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## **British Academy of Childhood Disability Trustees' Report (continued) For The Year Ended 31 August 2025** 

## **Governing Document - continued** 

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 Paediatrics and Child Health (RCPCH) Regional Advisers and Council Representatives. Coordinators are elected for a period of four years by members in the related 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 Coordinators, representatives from external organisations representing the multi-disciplinary team working with disabled children and young people, and representatives from disabled children’s charities: 

- Association for Child and Adolescent Mental Health 

- Association of Paediatric Chartered Physiotherapists 

- British Association for Community Child Health 

- Contact 

- Council for Disabled Children 

- National Network of Parent Carer Forums 

- Royal College of General Practitioners 

- Royal College of Nursing 

- Royal College of Occupational Therapists 

- Royal College of Paediatrics and Child Health 

- Royal College of Psychiatrists (Child Faculty) 

- 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 were two part-time salaried employees at the end August 2025. 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. 

In summer 2025 the Trustees determined to open an additional bank account with the Cooperative Bank to ensure all of BACD’s finances were appropriately covered by the Financial Services Compensation Scheme (FSCS). The Cooperative Bank was chosen for its ethical and sustainable banking commitments. 

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. To acknowledge the hard work and commitment of volunteers, BACD has devised an activity matrix for all volunteers, with points awarded on a scale of 1-4 in relation to time taken to commit to, and/or produce outputs on behalf of BACD. These points are then allocated rewards relating to the Annual Scientific Meeting, e.g. complimentary registration to the event, attendance at the conference dinner, etc. 

BACD no longer has a dedicated office at the RCPCH building but instead has a hot-desk arrangement. 

The Trustees are satisfied that the current level of reserves (one year’s operational costs) 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 Trustees' Report (continued) For The Year Ended 31 August 2025** 

## **Reference and Administrative Details** 

## **Trustees** 

Dr Antonia Wolff (resigned 13/03/2025) Dr Belinda Crowe Dr Katherine Martin (appointed 13/03/2025) Dr Catherine Tuffrey 

## **Charity Number** 

1177868 

## **Principal Address** 

5-11 THEOBALDS ROAD LONDON WC1X 8SH 

## **Independent Examiner** 

Beach Accountants Limited Chartered Certified Accountants Beach Accountants Limited Chartered Certified Accountants 10 Blue Sky Way Monkton Business Park South Hebburn South Tyneside NE31 2EQ 

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Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Trustees' Report (continued) For The Year Ended 31 August 2025** 

The trustees' report was approved by the board of trustees and signed on its behalf by: 


Dr Catherine Tuffrey Trustee 23/06/2026 

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## **British Academy of Childhood Disability Independent Examiner's Report to the Trustees of British Academy of Childhood Disability For The Year Ended 31 August 2025** 

I report to the trustees on my examination of the accounts of British Academy of Childhood Disability (the Trust) for the year ended 31 August 2025. 

## **Responsibilities and Basis of Report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the Trust’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 Act. 

## **Independent Examiner's Statement** 

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the 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 contents 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. 


Beach Accountants Limited Chartered Certified Accountants 

23/06/2026 10 Blue Sky Way Monkton Business Park South Hebburn South Tyneside NE31 2EQ 

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Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Statement of Financial Activities For The Year Ended 31 August 2025** 

|**Notes**<br>**INCOME AND ENDOWMENTS FROM:**<br>Donations and legacies<br>**3**<br>Charitable activities:<br>Memberships<br>DMCN<br>ASM<br>External<br>Investments<br>**4**<br>Other<br>**5**<br>**EXPENDITURE ON:**<br>Raising funds<br>**6**<br>Charitable activities:<br>**6**<br>Memberships<br>DMCN<br>ASM<br>Weigh to go<br>Exec./RR<br>SRG<br>Newsletter<br>Grant work<br>Trainees meeting<br>**NET INCOME**<br>**NET MOVEMENT IN FUNDS**<br>**RECONCILIATION OF FUNDS:**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**<br>**13**|**Unrestricted**<br>**funds**<br>**£**<br>1,080<br>33,306<br>447<br>32,522<br>722<br>482<br>284|**Restricted**<br>**funds**<br>**£**<br>50,000<br>-<br>-<br>-<br>-<br>-<br>-|**2025**<br>**Total**<br>**funds**<br>**£**<br>51,080<br>33,306<br>447<br>32,522<br>722<br>482<br>284|**2024**<br>**Total**<br>**funds**<br>**£**<br>41,986<br>31,466<br>319<br>39,253<br>439<br>251<br>7,356|
|---|---|---|---|---|
||68,843|50,000|118,843|121,070|
||(45,514)<br>(300)<br>(809)<br>(14,856)<br>(6)<br>(1,563)<br>(723)<br>(100)<br>-<br>(244)|-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(12,866)<br>-|(45,514)<br>(300)<br>(809)<br>(14,856)<br>(6)<br>(1,563)<br>(723)<br>(100)<br>(12,866)<br>(244)|(40,992)<br>(227)<br>(847)<br>(14,593)<br>(45)<br>(1,256)<br>(711)<br>(100)<br>(16,527)<br>-|
||(64,115)|(12,866)|(76,981)|(75,298)|
||4,728|37,134|41,862|45,772|
||4,728<br>136,001|37,134<br>24,470|41,862<br>160,471|45,772<br>114,699|
||140,729|61,604|202,333|160,471|



The notes on pages 12 to 17 form part of these financial statements. 

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Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Comparative Statement of Financial Activities For The Year Ended 31 August 2025** 

|**Notes**<br>**INCOME AND ENDOWMENTS FROM:**<br>Donations and legacies<br>**3**<br>Charitable activities:<br>Memberships<br>DMCN<br>ASM<br>External<br>Investments<br>**4**<br>Other<br>**5**<br>**EXPENDITURE ON:**<br>Raising funds<br>**6**<br>Charitable activities:<br>**6**<br>Memberships<br>DMCN<br>ASM<br>Weigh to go<br>Exec./RR<br>SRG<br>Newsletter<br>Grant work<br>**NET INCOME**<br>Transfers between funds<br>**13**<br>**NET MOVEMENT IN FUNDS**<br>**RECONCILIATION OF FUNDS:**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**<br>**13**|**Unrestricted**<br>**funds**<br>**£**<br>2,486<br>31,466<br>319<br>39,253<br>439<br>251<br>7,356|**Restricted**<br>**funds**<br>**£**<br>39,500<br>-<br>-<br>-<br>-<br>-<br>-|**2024**<br>**Total**<br>**funds**<br>**£**<br>41,986<br>31,466<br>319<br>39,253<br>439<br>251<br>7,356|
|---|---|---|---|
||81,570|39,500|121,070|
||(40,992)<br>(227)<br>(847)<br>(14,593)<br>(45)<br>(1,256)<br>(711)<br>(100)<br>-|-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(16,527)|(40,992)<br>(227)<br>(847)<br>(14,593)<br>(45)<br>(1,256)<br>(711)<br>(100)<br>(16,527)|
||(58,771)|(16,527)|(75,298)|
||22,799<br>3|22,973<br>(3)|45,772<br>-|
||22,802<br>113,199|22,970<br>1,500|45,772<br>114,699|
||136,001|24,470|160,471|



The notes on pages 12 to 17 form part of these financial statements. 

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## **British Academy of Childhood Disability Balance Sheet As At 31 August 2025** 

|**Notes**<br>**CURRENT ASSETS**<br>Debtors<br>**10**<br>Cash at bank and in hand<br>**Creditors: Amounts Falling Due Within One Year**<br>**11**<br>**NET CURRENT ASSETS (LIABILITIES)**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**NET ASSETS**<br>**FUNDS OF THE CHARITY**<br>Restricted Funds<br>Unrestricted Funds<br>**TOTAL FUNDS**<br>**13**<br>On behalf of the board|**Unrestricted**<br>**funds**<br>**£**<br>35,543<br>116,538|**Restricted**<br>**funds**<br>**£**<br>-<br>61,604|**2025**<br>**Total**<br>**funds**<br>**£**<br>35,543<br>178,142|**2024**<br>**Total**<br>**funds**<br>**£**<br>1,209<br>168,977|
|---|---|---|---|---|
||152,081<br>(11,352)|61,604<br>-|213,685<br>(11,352)|170,186<br>(9,715)|
||140,729|61,604|202,333|160,471|
||140,729|61,604|202,333|160,471|
||140,729|61,604|202,333|160,471|
||||61,604<br>140,729|24,470<br>136,001|
||||202,333|160,471|
||||||




Dr Catherine Tuffrey Trustee 23/06/2026 

The notes on pages 12 to 17 form part of these financial statements. 

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## **British Academy of Childhood Disability Notes to the Financial Statements For The Year Ended 31 August 2025** 

## 1. **General Information** 

British Academy of Childhood Disability is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1177868. The principal address is 5-11 THEOBALDS ROAD, LONDON, WC1X 8SH. 

## 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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. 

The charity is a Public Benefit Entity as defined by FRS 102. 

## 2.2. **Going Concern Disclosure** 

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a 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  2025 . For this reason the financial accounts have been prepared on a going concern basis. 

## 2.3. **Fund Accounting** 

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. 

## 2.4. **Incoming Resources** 

Income is recognised in the period when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably and is not deferred. 

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. 

Income comprises of funds received from members subscriptions, sponsors and exhibitors, donations, events and conferences, trainees' and other meetings; and are included either as unrestricted funds and used for general purposes of the charity or restricted funds for the purpose specified by the donor. They are recognised in the Statement of Financial Activities in the period. 

The value of services provided by volunteers has not been included. 

Investment income is included in the Statement of Financial Activities in the period in which it is receivable. 

Interest on funds held in bank account 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 bank. 

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## **British Academy of Childhood Disability Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** 

## 2.5. **Resources Expended** 

Expenditure incurred is recognised in the period once there is a legal constructive obligation to make a payment to a third party. It is probable that settlement will be required and the amount of the obligation can be measured reliably. 

Expenditure includes attributable VAT which cannot be recovered, is classified under the following activity heading: 

- Costs of raising funds relate to the costs incurred by the charitable company in including third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose and their associated support costs. 

- Expenditure on charitable activities include the costs of charitable activities that is undertaken to further the purpose of the charity and their associated support costs Expenditure is allocated to the particular activity where the cost relates directly to that activity. 

## 2.6. **Cash and Cash Equivalents** 

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. 

## 2.7. **Financial Instruments** 

## **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. 

## 3. **Income from Donations and Legacies** 

|Donations and gifts<br>Gift aid<br>Grants<br>Donations and gifts<br>Gift aid<br>Grants|**Unrestricted**<br>**funds**<br>**£**<br>90<br>990<br>-|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>50,000|**2025**<br>**Total**<br>**funds**<br>**£**<br>90<br>990<br>50,000|
|---|---|---|---|
||1,080|50,000|51,080|
||**Unrestricted**<br>**funds**<br>**£**<br>40<br>2,446<br>-|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>39,500|**2024**<br>**Total**<br>**funds**<br>**£**<br>40<br>2,446<br>39,500|
||2,486|39,500|41,986|



4. **Investment Income** 

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Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** 

|Bank interest receivable<br>.<br>**Other Income**<br>Trainees<br>Study day|**2025**<br>**Unrestricted**<br>**funds**<br>**£**<br>482|**2024**<br>**Unrestricted**<br>**funds**<br>**£**<br>251|
|---|---|---|
||**2025**<br>**Unrestricted**<br>**funds**<br>**£**<br>-<br>284|**2024**<br>**Unrestricted**<br>**funds**<br>**£**<br>1,657<br>5,699|
||284|7,356|



## 5. **Other Income** 

## 6. **Analysis of Expenditure** 

|Raising funds<br>Memberships<br>DMCN<br>ASM<br>Weigh to go<br>Exec./RR<br>SRG<br>Newsletter<br>Grant work<br>Trainees meeting<br>Raising funds<br>Memberships<br>DMCN<br>ASM<br>Weigh to go<br>Exec./RR|**Activities**<br>**undertaken**<br>**directly**<br>**£**<br>-<br>-<br>809<br>14,856<br>6<br>1,563<br>723<br>100<br>12,866<br>244|**Support**<br>**costs**<br>(see note 7)<br>**£**<br>45,514<br>300<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**2025**<br>**Total**<br>**£**<br>45,514<br>300<br>809<br>14,856<br>6<br>1,563<br>723<br>100<br>12,866<br>244|
|---|---|---|---|
||31,167|45,814|76,981|
||**Activities**<br>**undertaken**<br>**directly**<br>**£**<br>-<br>-<br>847<br>14,593<br>45<br>1,256|**Support**<br>**costs**<br>(see note 7)<br>**£**<br>40,992<br>227<br>-<br>-<br>-<br>-|**2024**<br>**Total**<br>**£**<br>40,992<br>227<br>847<br>14,593<br>45<br>1,256<br>...CONTINUED|



Page 14 



Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** 

|SRG<br>Newsletter<br>Grant work<br>7.<br>**Support Costs**<br>Employee costs<br>Premises expenses<br>General administration<br>Governance costs<br>Employee costs<br>Premises expenses<br>General administration<br>Governance costs<br>8.<br>**Staff Costs**<br>Staff costs were as follows:<br>Wages and salaries|711<br>100<br>16,527|-<br>-<br>-|711<br>100<br>16,527|
|---|---|---|---|
||34,079|41,219|75,298|
||**Raising**<br>**funds**<br>**£**<br>36,983<br>3,646<br>3,853<br>1,032|**Memberships**<br>**£**<br>-<br>-<br>-<br>300|**2025**<br>**Total**<br>**£**<br>36,983<br>3,646<br>3,853<br>1,332|
||45,514|300|45,814|
||**Raising**<br>**funds**<br>**£**<br>33,676<br>3,125<br>3,195<br>996|**Memberships**<br>**£**<br>-<br>-<br>-<br>227|**2024**<br>**Total**<br>**£**<br>33,676<br>3,125<br>3,195<br>1,223|
||40,992|227|41,219|
|||**2025**<br>**£**<br>36,983|**2024**<br>**£**<br>33,676|



No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 

## 9. **Average Number of Employees** 

Average number of employees during the year was: 1 (2024: 1) 

## 10. **Debtors** 

|10.<br>**Debtors**|||
|---|---|---|
|**Due within one year**<br>Trade debtors<br>Other debtors|**2025**<br>**£**<br>35,000<br>543<br>35,543|**2024**<br>**£**<br>1,026<br>183|
|||1,209|



Page 15 



Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** 

## 11. **Creditors: Amounts Falling Due Within One Year** 

|Other creditors<br>Accruals and deferred income|**2025**<br>**£**<br>-<br>11,352<br>11,352|**2024**<br>**£**<br>8,419<br>1,296|
|---|---|---|
|||9,715|



## 12. **Deferred Income** 

Deferred income movements in the year were as follows: 

## 13. **Movement in Funds** 

|**Unrestricted funds**<br>General:<br>General unrestricted fund<br>**Restricted funds**<br>Castang<br>**Total funds**<br>**Unrestricted funds**<br>General:<br>General unrestricted fund<br>**Restricted funds**<br>Polani<br>Castang<br>**Total restricted funds**<br>**Total funds**|**As at 1**<br>**September**<br>**2023**<br>**£**<br>113,199<br>1,500<br>-|**As at 1**<br>**September**<br>**2024**<br>**£**<br>136,001<br>24,470|**Income**<br>**£**<br>68,843<br>50,000|**Expenditure**<br>**£**<br>(64,115)<br>(12,866)|**As at 31**<br>**August 2025**<br>**£**<br>140,729<br>61,604|
|---|---|---|---|---|---|
|||160,471|118,843|(76,981)|202,333|
|||**Income**<br>**£**<br>81,570<br>4,500<br>35,000|**Expenditure**<br>**£**<br>(58,771)<br>(5,997)<br>(10,530)|**Transfers**<br>**£**<br>3<br>(3)<br>-|**As at 31**<br>**August 2024**<br>**£**<br>136,001<br>-<br>24,470|
||1,500|39,500|(16,527)|(3)|24,470|
|||||||
||114,699|121,070|(75,298)|-|160,471|



## 14. **Transactions with Trustees** 

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. 

No trustee expenses have been incurred. 

Page 16 



Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** 

## 15. **Related Party Disclosures** 

There have been not related party transactions in the reporting period, nor has there been any disclosable transactions with Trustees. 

Page 17 



Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Detailed Statement of Financial Activities For The Year Ended 31 August 2025** 

|**INCOME AND ENDOWMENTS FROM:**<br>**Donations and legacies**<br>Donations and gifts<br>Gift aid<br>Grants<br>**Charitable Activities:**<br>**Memberships**<br>Income from charitable activities<br>**DMCN**<br>Income from charitable activities<br>**ASM**<br>Income from charitable activities<br>**External**<br>Income from charitable activities<br>**Investments**<br>Bank interest receivable<br>**Other**<br>Trainees<br>Study day<br>**EXPENDITURE ON:**<br>**Raising funds**<br>Wages and salaries<br>Rent<br>Website costs<br>Bank charges<br>Charitable donations<br>Accountancy fees|**2025**<br>**Total**<br>**funds**<br>**£**<br>90<br>990<br>50,000|**2024**<br>**Total**<br>**funds**<br>**£**<br>40<br>2,446<br>39,500<br>41,986<br>31,466<br>31,466<br>319<br>319<br>39,253<br>39,253<br>439<br>439<br>251<br>251<br>1,657<br>5,699<br>7,356<br>121,070<br>(33,676)<br>(3,125)<br>(2,042)<br>(1,153)<br>-<br>(996)<br>(40,992)<br>...CONTINUED|
|---|---|---|
||51,080<br>33,306||
||33,306<br>447||
||447<br>32,522||
||32,522<br>722||
||722<br>482||
||482<br>-<br>284||
||284||
||118,843<br>(36,983)<br>(3,646)<br>(2,045)<br>(1,333)<br>(475)<br>(1,032)||
||(45,514)||



Page 18 



Docusign Envelope ID: 9099DA0C-4388-8B2D-821B-159716B45164Docusign Envelope ID: A0BD8ED5-4D96-8BD3-8378-2DDBF7E0793F 

## **British Academy of Childhood Disability Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025** 

## **Charitable Activities:** 

## **Memberships** 

|Memberships<br>**DMCN**<br>Direct costs<br>**ASM**<br>Direct costs<br>**Weigh to go**<br>Direct costs<br>**Exec./RR**<br>Direct costs<br>**SRG**<br>Direct costs<br>**Newsletter**<br>Direct costs<br>**Grant work**<br>Polani fund direct costs<br>Castang fund direct costs<br>**Trainees meeting**<br>Direct costs<br>**NET INCOME**|(300)|(227)|
|---|---|---|
||(300)<br>(809)|(227)<br>(847)|
||(809)<br>(14,856)|(847)<br>(14,593)|
||(14,856)<br>(6)|(14,593)<br>(45)|
||(6)<br>(1,563)|(45)<br>(1,256)|
||(1,563)<br>(723)|(1,256)<br>(711)|
||(723)<br>(100)|(711)<br>(100)|
||(100)<br>-<br>(12,866)|(100)<br>(5,997)<br>(10,530)|
||(12,866)<br>(244)|(16,527)<br>-|
||(244)|-|
||(76,981)|(75,298)|
||41,862|45,772|



Page 19 

