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2023-03-31-accounts

Charity Registration No. 1181424

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr G Campbell
Ms D Plowman
Ms S Bustard
Dr K Lough
Ms M Rach
Ms H Shepherd
Ms J Harvey Dixon
Ms D Alebon (Appointed 27 January 2023)
Ms D Dillon (Appointed 27 January 2023)
Ms G Donnelly (Appointed 4 November 2022)
Ms A Stephenson (Appointed 22 April 2023)
Charity number 1181424
Principal address POGP c/o Executive Business Support Ltd
City Wharf
Davidson Road
Lichfield
Staffordshire
WS14 9DZ
Independent examiner Shaw Gibbs Limited
264 Banbury Road
Oxford
OX2 7DY

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

CONTENTS

Page
Trustees' report 1 - 3
Statement of trustees' responsibilities 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in notes 1.1 to 1.10, and comply with the charity's deed of transfer, the Charities Act 2011 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) (effective 1 January 2019)".

Objectives and activities

The charity's principle objective continues to be to define and promote excellence in physiotherapy practice within areas of obstetrics, gynaecology, urology, bladder, bowel and sexual health for men and women.

The policies adopted to meet this objective are:

There 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

The charity's main achievements in the year have been:

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Financial review

POGP remain in a strong financial position to deliver the agreed programme of reinvestment for 2023/2024.

The charity performed well in the year to 31 March 2023, resulting in a net asset position of £162,175 at the year end.

It is the policy of the charity that unrestricted funds are maintained at a level that ensures POGP will remain a going concern and will seek to support expansion of member services maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have 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.

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

The charity is a charitable incorporated organisation, registered under charity number is 1181424. The charity's governing documents is a deed of transfer.

The trustees who served during the year and up to the date of signature of the financial statements were:

Ms L Berry (Resigned 4 November 2022) Dr G Campbell Ms D Plowman Ms S Bustard Dr K Lough Ms M Rach Ms H Shepherd Ms E Rai (Resigned 4 November 2022) Ms J Harvey Dixon Ms D Alebon (Appointed 27 January 2023) Ms D Dillon (Appointed 27 January 2023) Ms G Donnelly (Appointed 4 November 2022) Ms A Stephenson (Appointed 22 April 2023)

These 11 form the charity's board of trustees, on which a maximum of 12 members of POGP who hold full membership and perform their work in a volunteer capacity may sit. Trustees are voted into post by the charity's membership at the AGM.

The trustees' report was approved by the Board of Trustees.

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.............................. Dr K Lough Trustee 23 Jan 2024 Dated: .........................

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

I report to the trustees on my examination of the financial statements of Pelvic Obstetric & Gynaecological Physiotherapy (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of 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 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.

Samantha Daniels

Samantha Daniels FCA

For and on behalf of Shaw Gibbs Limited 264 Banbury Road Oxford OX2 7DY

25 Jan 2024 Dated: .........................

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Unrestricted
funds funds
2023 2022
Notes £ £
Income from:
Donations and legacies 3 825 5,533
Charitable activities 4 229,525 212,532
Total income 230,350 218,065
Charitable activities 5 288,558 193,627
Net income/(expenditure) and movement in funds (58,208) 24,438
Reconciliation of funds:
Fund balances at 1 April 2022 220,383 195,945
Fund balances at 31 March 2023 162,175 220,383

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Intangible assets
10
Tangible assets
11
Investments
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
2023
£
27,351
168,273
195,624
66,503
£
31,622
332
1,100
33,054
129,121
162,175
162,175
162,175
2022
£
16,300
217,032
233,332
50,501
£
36,061
391
1,100
37,552
182,831
220,383
220,383
220,383

23 Jan 2024

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

.............................. Dr K Lough Trustee

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Pelvic, Obstetric & Gynaecological Physiotherapy (POGP) is a registered charity and a membership organisation and professional network of the Chartered Society of Physiotherapy. Physiotherapy is a sciencebased healthcare profession that promotes recovery in illness, injury, or disability. It aims to restore movement and functional ability to the person's full potential.

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 2016). 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 amounts 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 or grantors 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Upon registration of the charity, the assets and liabilities of the Pelvic Obstetric & Gynaecological Physiotherapy society were transferred to the charity. This has been treated as donation income.

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.5 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.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

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:

Website 10% Straight line

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation 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:

Fixtures and fittings 15% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in net income/ (expenditure) for the year.

1.8 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).

1.9 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.

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Donations and gifts 825 5,533
4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Subscriptions
Income 87,249 91,262
Books, tapes and leaflets
Income 453 326
Study weekends courses and conferences
Income 139,133 104,242
Advertising & sponsorship
Income 2,690 16,702
229,525 212,532

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Expenditure on charitable activities

Study
weekends
Advertising
Books,
tapes and
literature
Subscriptions
2023
2023
2023
2023
£
£
£
£
Direct costs
Books, tapes and leaflets
-
-
4,055
-
Workshop expenses
107,114
-
-
-
Memberships direct costs
450
200
-
350
Journal editing and dispatch
1,204
27,611
-
1,214
Other charitable expenditure
1,218
541
-
948
109,986
28,352
4,055
2,512
Share of support and governance costs (see note 7)
Support
30,932
13,748
-
24,058
Governance
33,712
14,983
-
26,220
174,630
57,083
4,055
52,790
Analysis by fund
Unrestricted funds
174,630
57,083
4,055
52,790
Previous year:
Study
weekends
Advertising
Books,
tapes and
literature
Subscriptions
2022
2022
2022
2022
£
£
£
£
Direct costs
Books, tapes and leaflets
-
-
163
-
Workshop expenses
62,495
-
-
-
Memberships direct costs
295
147
-
147
Journal editing and dispatch
589
24,419
-
298
Other charitable expenditure
16,501
2,048
-
2,048
79,880
26,614
163
2,493
Share of support and governance costs (see note 7)
Support
30,982
15,492
-
15,492
Governance
11,255
5,628
-
5,628
122,117
47,734
163
23,613
Analysis by fund
Unrestricted funds
122,117
47,734
163
23,613
Total
2023
£
4,055
107,114
1,000
30,029
2,707
144,905
68,738
74,915
288,558
288,558
Total
2022
£
163
62,495
589
25,306
20,597
109,150
61,966
22,511
193,627
193,627

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7 Support costs allocated to activities

Depreciation
Website costs
Bank charges
Postage, stationery and telephone
Insurance
Entertainment
Subscriptions
Study weekends, courses and conferences
Governance costs
Analysed between:
Study weekends
Advertising
Subscriptions
Governance costs comprise:
Accountancy
Legal and professional
Bookkeeping & administration
Entertainment
Consultancy fees
Travel
8
Employees
The average monthly number of employees during the year was:
Total
2023
£
4,497
8,542
3,371
585
1,340
14,576
984
34,843
74,915
143,653
64,644
28,731
50,278
143,653
2023
£
13,934
800
50,247
74
2,475
7,385
74,915
2023
Number
-
2022
£
4,501
7,716
3,042
4,788
1,477
21,442
4,057
14,943
22,511
84,477
42,237
21,120
21,120
84,477
2022
£
13,308
5,159
-
210
-
3,834
22,511
2022
Number
-

There were no employees whose annual remuneration was more than £60,000.

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Intangible fixed assets
Website
£
Cost
At 1 April 2022 and 31 March 2023 44,382
Amortisation and impairment
At 1 April 2022 8,322
Amortisation charged for the year 4,438
At 31 March 2023 12,760
Carrying amount
At 31 March 2023 31,622
At 31 March 2022 36,061
11 Tangible fixed assets
Fixtures and
fittings
£
Cost
At 1 April 2022 637
At 31 March 2023 637
Depreciation and impairment
At 1 April 2022 246
Depreciation charged in the year 59
At 31 March 2023 305
Carrying amount
At 31 March 2023 332
At 31 March 2022 391

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

12 Fixed asset investments

Cost or valuation
At 1 April 2022 & 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022
13
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Notes
Deferred income
15
Other creditors
Accruals and deferred income
15
Deferred income
Arising from Membership fees
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Unlisted
investments
£
1,100
1,100
1,100
2023
2022
£
£
26,500
15,908
851
392
27,351
16,300
2023
2022
£
£
36,155
32,167
27,828
15,934
2,520
2,400
66,503
50,501
2023
2022
£
£
36,155
32,167
2023
2022
£
£
36,155
32,167

PELVIC OBSTETRIC & GYNAECOLOGICAL PHYSIOTHERAPY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

15
Deferred income
Deferred income at 1 April 2022
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2023
(Continued)
32,167
38,034
(32,167)
(38,034)
36,155
32,167
36,155
32,167

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
General funds 220,383 230,350 (288,558) 162,175
Previous year: At 1 April Incoming Resources At 31 March
2021 resources expended 2022
£ £ £ £
General funds 195,945 218,065 (193,627) 220,383

Issuer Shaw Gibbs Document generated Tue, 23rd Jan 2024 7:32:34 UTC Document fingerprint af5282321642005d8ab8d4257b13c4b8

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Tue, 23rd Jan 2024 9:45:51 UTC Dr Kate Lough - Signer (91c80743e9b4b512c80a247ef6cf4943) Audit history log Date Action Tue, 23rd Jan 2024 9:45:52 UTC Dr Kate Lough viewed the envelope (31.54.88.1) Tue, 23rd Jan 2024 9:45:51 UTC This envelope has been signed by all parties (31.54.88.1) Tue, 23rd Jan 2024 9:45:51 UTC Dr Kate Lough signed the envelope (31.54.88.1) Tue, 23rd Jan 2024 9:42:40 UTC Dr Kate Lough viewed the envelope (31.54.88.1) Tue, 23rd Jan 2024 7:50:00 UTC Dr Kate Lough opened the document email. (31.54.88.1) Tue, 23rd Jan 2024 7:50:00 UTC Dr Kate Lough opened the document email. (31.54.88.1) Tue, 23rd Jan 2024 7:36:38 UTC Document emailed to chair@thepogp.co.uk (18.169.192.147) Tue, 23rd Jan 2024 7:36:37 UTC Sent the envelope to Dr Kate Lough (chair@thepogp.co.uk) for signing (89.197.20.206) Tue, 23rd Jan 2024 7:35:32 UTC Dr Kate Lough has been assigned to this envelope (89.197.20.206) Tue, 23rd Jan 2024 7:32:39 UTC Document generated with fingerprint af5282321642005d8ab8d4257b13c4b8 (89.197.20.206) Tue, 23rd Jan 2024 7:32:34 UTC Envelope generated by Kim Gray (89.197.20.206)

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Thu, 25th Jan 2024 10:52:28 UTC Samantha Daniels - Signer (b43f69c31e91d1acfa8c0903a60352df) Audit history log Date Action Thu, 25th Jan 2024 10:52:28 UTC Samantha Daniels viewed the envelope (89.197.20.206) Thu, 25th Jan 2024 10:52:28 UTC This envelope has been signed by all parties (89.197.20.206) Thu, 25th Jan 2024 10:52:28 UTC Samantha Daniels signed the envelope (89.197.20.206) Thu, 25th Jan 2024 10:52:00 UTC Samantha Daniels viewed the envelope (89.197.20.206) Thu, 25th Jan 2024 10:42:29 UTC Samantha Daniels opened the document email. (20.68.108.59) Thu, 25th Jan 2024 10:42:18 UTC Document emailed to samantha.daniels@shawgibbs.com (35.177.67.159) Thu, 25th Jan 2024 10:42:17 UTC Sent the envelope to Samantha Daniels (samantha.daniels@shawgibbs.com) for signing (89.197.20.206) Thu, 25th Jan 2024 10:41:33 UTC Samantha Daniels has been assigned to this envelope (89.197.20.206) Thu, 25th Jan 2024 10:39:55 UTC Document generated with fingerprint b527382e71922d74075e372e1b137eb6 (89.197.20.206) Thu, 25th Jan 2024 10:39:48 UTC Envelope generated by Kim Gray (89.197.20.206)