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2020-08-31-accounts

Charity Registration No. 1178361

Company Registration No. 08182188 (England and Wales)

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2020

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

C H Lowry Dr N Kumar

Dr L Browne Dr K Pomerantz Ms A C Green

(Appointed 13 March 2020)

(Appointed 17 April 2020) (Appointed 29 May 2020) (Appointed 23 October 2020)

Charity number

1178361

Company number

08182188

Registered office

Flat 3 17 Bury Place London WC1A 2JB

Independent examiner

Moore (South) LLP 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 13

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2020

The Trustees present their report and financial statements for the year ended 31 August 2020.

The charity is also known as AVIGuk.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019)

Structure, governance and management

The charity is controlled by its governing document, the Memorandum and Articles incorporated 20 June 2012 and as amended by special on 3 May 2018, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

M Celebi (Resigned 16 October 2020) Ms H Gibson (Resigned 7 February 2020) C H Lowry M A Sancho (Resigned 16 October 2020) Dr N Kumar (Appointed 13 March 2020) Dr L Browne (Appointed 17 April 2020) Dr K Pomerantz (Appointed 29 May 2020) Ms A C Green (Appointed 23 October 2020)

The T rustees regularly review the structure, size and composition of the board, with the object of having a membership of varied experience that is able to offer help and advice.

The existing T rustees ensure that new T rustees receive proper briefing and induction on their appointment.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020

The T rustees administer the charity and determine the general policy. The day to day operation is delegated to the C hief Executives , within terms approved by the T rustees .

Objectives and activities

The charity's objects are to advance the education and skills of using the method of 'Video Interaction Guidance' . It does this by helping professionals who practice VIG are themselves competent.

The policies adopted in furtherance of these objects are :

The promotion of social inclusion for the public benefit by relieving the needs of those people who are 'socially excluded' and assisting them to integrate into society in such ways as the charity thinks fit including by:

1) advancing the education and skills development of the public in attuned dialogue, mentalisation and active problem-solving through the method of video interaction guidance, especially where people are having difficulty in establishing and maintaining satisfying and effective communication with others.

2) promoting the continuing professional development of the 'helping professions' in attuned d ialogue, mentalisation and active problem-solving through the method of video interaction guidance .

3) providing training materials for the continuing professional development of the 'helping p rofessions' in the use of video interaction guidance .

4) providing an accreditation system for the continuing professional development of the 'helping professions' in the use of video interaction guidance .

5) maintaining a register of all accredited practitioners and supervisors in the use of video interaction guidance .

6) ensuring that ethical standards and competent practice are maintained by those who train the 'helping professions' in the use of video interaction guidance.

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020

For the purpose of this clause 'socially excluded' means being excluded from society, or parts of society, as a result of one of more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender reassignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards; crime (either as a victim of crime or as an offender rehabilitating into society).

T here has been no change in these during the year.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

In order to meet the objectives outlined above AVIGuk has delivered the following during the year from September 2019 to August 2020.

Achievements for this year

Financial review, risk policy and future plans

The financial position of the charity is as disclosed in the Statement of Financial Activities and the Balance Sheet as at 31 August 20 20 .

Overall, there is a net increase in funds of £608 resulting in total funds at 31 August 2020 of £76,422.

The T rustees aim is to maintain Unrestricted Funds reserves, at a level that will allow the charity to weather fluctuations in the level of operational activity and income. This policy will develop further as the charity progresses.

The Trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. These are continually being assessed as operations are evolving including the establishment of a risk register.

AVIGuk are planning the following:

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020

The Trustees' r eport was approved by the Board of Trustees.

..............................

C H Lowry

Trustee Dated: .........................

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

I report to the Trustees on my examination of the financial statements of Association for Video Interaction Guidance UK (the charity) for the year ended 31 August 2020.

Responsibilities and basis of report

As the Trustees of the charity (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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Moore (South) LLP

33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ

Dated: .........................

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2020

Unrestricted Unrestricted
funds funds
2020 2019
Notes
£		 £
Income from:
Charitable activities 3 43,167 67,937
Investments 4 4 29
Total income 43,171 67,966
Expenditure on:
Charitable activities 5 42,563 51,827
Net income for the year/
Net movement in funds 608 16,139
Fund balances at 1 September 2019 75,814 59,675
Fund balances at 31 August 2020 76,422 75,814

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

BALANCE SHEET

AS AT 31 AUGUST 2020

2020
Notes
£
Fixed assets
Intangible assets
9
Current assets
Debtors
10
180
Cash at bank and in hand
82,592
82,772
Creditors: amounts falling due within
one year
11
(12,642)
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds		 £
6,292
70,130
76,422
76,422
76,422		 2019
£
879
78,535
79,414
(3,600)		 £
-
75,814
75,814
75,814
75,814

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2020.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on .........................

..............................

C H Lowry Trustee

Company Registration No. 08182188

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

1 Accounting policies

Charity information

Association for Video Interaction Guidance UK is a private company limited by guarantee incorporated in England and Wales. The registered office is Flat 3, 17 Bury Place, London, WC1A 2JB.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Membership subscriptions are recognised on receipt as they are considered non refundable.

Training and conference income is recognised in the period in which they are performed and those not are carried forward to the next accounting period as deferred income.

1.5 Expenditure

Expenditure is recognised on an accrual basis as a liability as incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include fees and costs linked to the strategic management of the charity.

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020

1 Accounting policies

(Continued)

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software

20% straight line

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Charitable activities

Membership
Training
Conference		 2020
£
43,167
-
-
43,167		 2019
£
51,117
8,580
8,240
67,937

4 Investments

Unrestricted Unrestricted
funds funds
2020 2019
£ £
Interest receivable 4 29

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020

5 Charitable activities

Depreciation and impairment
Conference expenses
Administration expenses
Training expenses
Telephone
Software
Subscriptions
Advance Practitioner marking
Advertising
Travel and accommodation
General expenses
Bank charges
Paypal charges
Share of governance costs (see note 6)
Support costs
Support
costs
Governance
costs
£
£
Accountancy
-
4,493
Legal and professional
fees
-
-
-
4,493
Analysed between
Charitable activities
-
4,493		 2020
£
1,572
-
12,047
7,800
308
8,115
92
5,000
450
854
660
604
568
38,070
4,493
42,563
2020
Support
costs
Governance
costs
£
£
£
4,493
-
3,600
-
-
13
4,493
-
3,613
4,493
-
3,613		 2019
£
-
23,192
9,321
6,877
308
3,795
91
550
-
-
2,176
323
1,581
48,214
3,613
51,827
2019
£
3,600
13
3,613
3,613

6 Support costs

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year , in their capacity as Trustees.

T rustees' expenses

During the year, expenses of £10 and £10 were reimbursed to C Lowry and K Pomerantz respectively for other administration costs. During the previous year, expenses of £ 185 , £ 156, £488, £129, £159, £67 and £429 were reimbursed to D Gavine, H Gibson, H Kennedy, M Carey, M Sancho, M Celebi and J Jarvis respectively for travel and other administrative costs.

Also during the year, payments were made for training services provided to the charity for training courses, this is in line with the charity Trust Deed. Payments were made as follows - £3,556 to H Gibson. The following payments were made for training services during the previous year - £1,051, £1,190 and £587 to H Gibson, H Kennedy and M Celebri.

8 Employees

The average monthly number of employees during the year was:

2020 2019
Number Number
Total - -
Intangible fixed assets
Software
£
Cost
At 1 September 2019 -
Additions - internally developed 7,864
At 31 August 2020 7,864
Amortisation and impairment
At 1 September 2019 -
Amortisation charged for the year 1,572
At 31 August 2020 1,572
Carrying amount
At 31 August 2020 6,292
At 31 August 2019 -

9 Intangible fixed assets

ASSOCIATION FOR VIDEO INTERACTION GUIDANCE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020

10
Debtors
Amounts falling due within one year:
Trade debtors
11
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income		 2020
£
180
2020
£
2,392
10,250
12,642		 2019
£
879
2019
£
-
3,600
3,600

12 Related party transactions

Transactions with related parties

During the year there were no related party transactions other than those noted in note 7 above.