**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. - 1 - ## **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. - 2 - ## **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. - 229 supervisors are currently registered of whom 88 are trainees. - 528 accredited practitioners are registered of which 15 are accredited advanced practitioners - 600 trainees enrolled on the trainee path within the new learning platform. Achievements for this year - Advanced Practitioner status introduced, alongside a rigorous assessment process. - A new learning platform is being implemented that has enabled a range of developments, e.g. a new website, a streamlined learning experience for trainees, better membership tracking, an integrated accounting system, a library of resources . - D eveloped the structure to meet changing needs of the Association . - New initial training course has been developed and is now being used . - A response to the COVID 19 pandemic, supporting practitioners and supervisors to adapt practice to deliver remote VIG, supervision and training . - Clear allocation of board responsibilities and links across and within the organisation. ## **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: - Greater variety of CPD offers on the new learning platform . - D evelop public portal of the website . - An Equality and Diversity reference group . - Continued response and support to members and practitioners in relation to remote working and delivery of VIG due to the COVID 19 pandemic. - R esearch grant awarded . - 3 - ## **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: ......................... - 4 - ## **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: - 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the accounting 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 - 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Moore (South) LLP 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ Dated: ......................... - 5 - ## **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. - 6 - ## **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** - 7 - **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. - 8 - **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. - 9 - **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| - 10 - **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** - 11 - **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** - 12 - ## **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. - 13 -