2022-03-31-accounts

SCOLIOSIS ASSOCIATION UK

ANNUAL REPORT & ACCOUNTS 31ST MARCH 2022

Registered Charity Number 1181463

EDMUND CARR LLP

Chartered Accountants 146 New London Road Chelmsford Essex CM2 0AW

SCOLIOSIS ASSOCIATION UK

YEAR ENDED 31 MARCH 2022

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CONTENTS
Trustees (The Executive Committee) 1
Report of the Trustees 2
Independent examiner's report 7
Statement of Financial Activities (incorporating the income 8
and expenditure account)
Balance Sheet 9
Notes to the financial statements 10
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SCOLIOSIS ASSOCIATION UK

REFERENCE AND ADMINISTRATIVE DETAILS YEAR ENDED 31 MARCH 2022

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Registered Charity Name Scoliosis Association UK
Charity Number 1181463
Registered Office Unit 4, Ivebury Court
325 Latimer Court
London
W10 6RA
Trustees Dr. S Clark (Chair)
Dr R Levene
Mr C Nnadi
Mrs L Clancy (resigned November 2021)
Mrs C Richards
Dr S Spencer (resigned September 2022)
Mrs S Kraft
Dr N Jones
Mr T Tsirikos
Accountants Edmund Carr LLP
Chartered Accountants
146 New London Road
Chelmsford
Essex
CM2 0AW
Bankers Cafcash
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
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SCOLIOSIS ASSOCIATION UK TRUSTEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2022

The Trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

Aims

The Scoliosis Association UK is the only UK-wide patient support organisation for people with scoliosis and their families. Our Vision is to promote the physical and mental wellbeing of people with scoliosis and their families. Our Mission is to provide advice, support, and information to people affected by scoliosis and their families, and to raise awareness of and educate health professionals and the general public about scoliosis.

Many people have never heard of scoliosis and do not have an understanding of the effect it can have on people’s lives. Having scoliosis can leave people feeling isolated and unsure where to turn. At SAUK, our aim is to be there for people with scoliosis and those close to them so that we can help them to access the care they need, both physically and mentally, reduce feelings of isolation, and to address poor body image, worry, fear, and lack of information.

Supporting our members and raising awareness of scoliosis

We give people with scoliosis a voice. We represent their views and concerns and drum up support for better resources and understanding of the condition. We run a membership network that allows people with scoliosis to get in touch with each other and offers the support of a SAUK Regional Representative. We provide health information publications in accordance with the NHS Information Standard as was, which means our information is up-to-date, accurate, and has been checked by specialists. We run a Helpline through which people can call or email the SAUK team for advice, support, or just someone to talk to. We produce a twice-yearly magazine called Backbone, which is full of practical advice, support, and information. We hold patient meetings in specialist centers and online, at which specialists provide advice about scoliosis and people have the chance to ask questions.

We instigated an annual International Scoliosis Day (ISAD) in 2013 to help raise awareness of scoliosis. It is now a major event with activities taking place all over the country. We keep an up-to-date list of scoliosis specialists, allowing people with scoliosis to find out where to go for the best available treatment. Online we have a members’ forum, Facebook page, Twitter feed, and Instagram account through which people affected by scoliosis can connect. See www.sauk.org.uk.

We have set up a special Fund (Hill, Pedder, Minns) with legacies to help our members with travel expenses and equipment. The Fund started with £39,518 and we have paid out £2,091 this year and £4,601 in total since the fund was set up for expenses and costs of equipment. When one of our founding trustees died some time ago, we formed the Isobel Gray Award for services to SAUK in her memory. We also have a Roll of Honour for special bravery during treatment and it is awarded to many young people each year, with special mention in Backbone.

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SCOLIOSIS ASSOCIATION UK

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2022

Many GPs see only one or two scoliosis patients in their lifetime and are not taught about it at medical school unless they choose to do orthopaedics. SAUK has sponsored and helped to produce an e-learning module about scoliosis for General Practitioners, published online by the Royal College of General Practitioners, which has provided a synopsis of the disorder.

SAUK is also supporting research by collaborating with researchers and making our members aware of the research and inviting them to participate. Currently there is a big trial of night-time only bracing taking place in the UK, with many SAUK members as participants. Another study is in the planning stages, and we have agreed to collaborate once funding and ethics approval are in place. We have undertaken similar support in the past, notably a collaboration with the James Lind Alliance in Oxford, which looked at research priorities from patients’ point of view.

Covid-19 measures taken for staff returning to work post-lockdown are flexible working, with 2-3 days a week in the office, with at least one person in the office most days. Our telephone system has been adapted such that staff can answer Helpline calls from home, whilst maintaining the same high standards of confidentiality and privacy.

The online Q&A sessions with spinal consultants have proved very popular with our members and are well attended. We will be continuing them for the foreseeable future but aim to restart our regional meetings, hosted by scoliosis centres, in the coming months. International Scoliosis Awareness Day (ISAD) was also held virtually. We held Zoom events, gave podcasts, had videos online, and held an online life drawing class, throughout June. Given the constraints of Covid, we used our social media platforms to great effect to mount an effective awareness campaign, increasing our reach and audience.

Regional Representatives

SAUK has a nationwide network of over 40 Regional Representatives, which enables us to put our members in touch with those in their area so that they have somebody local to talk to. SAUK Regional Representatives are volunteers and provide a great amount of help. They support SAUK members locally and help to raise awareness of scoliosis. Some have regional Facebook groups and organise regular get-togethers.

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SCOLIOSIS ASSOCIATION UK TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2022

Publications

SAUK had Information Standard accreditation, which has now been discontinued by NHS England. It was a certification scheme for all organisations producing evidence-based health and social care information for the public. SAUK has continued to apply this standard to all its relevant publications so that the public and patients can depend on reliable sources of good quality and evidence-based information. SAUK health information is almost always written by specialists and is peer reviewed as part of our rigorous information production system. www.sauk.org.uk/scoliosis-information.

Public Benefit - Working for Patients

The Trustees confirm that they have had due regard to guidance published by the Charity Commission on public benefit. SAUK’s aims are wholly directed at delivering public benefit.

Structure, governance, and management

SAUK became incorporated to a Charitable Limited Company on January 7[th] , 2019.

The Trustees are:

Dr Stephanie Clark PhD (Chair), Mr Thanos Tsirikos FRCS, Dr Nicholas Jones MB, Mrs Carol Richards, Ms Susannah Kraft, Mr Colin Nnadi FRCS, and Dr Rachel Levene MB.

Two Trustees resigned in 2021-22, Dr Stuart Spencer and Mrs Leia Clancy. Both had made invaluable contributions to SAUK. SAUK extends special thanks to them both for their work on behalf of people with scoliosis.

HRH Princess Eugenie is SAUK’s Royal Patron, and the other Patrons are: David Rintoul, Actor, and Pippa Britton, Paralympic archer.

The staff team during 2021-22 consisted of Mrs Lesley McGinty, who was appointed as Charity Director in April 2021, Natalie Cooper, Communications Officer, and Denise Aulsberry as Membership and Finance Officer. All employees are based at SAUK's premises at Ivebury Court, Latimer Road, West London. Since late 2021 SAUK has been in talks with the British Scoliosis Research Foundation (BSRF) about merging the two organisations. SAUK and the BSRF have been closely affiliated for many years and both organisations use the Ivebury Court office as their respective administrative centres. The two Boards felt that a merger would be beneficial for all patients with scoliosis and related conditions, some of whom are now taking part trials and are active in discussions about future research. The two organisations believe that such a merger will also ensure the continuation of support for patients with scoliosis by combining of resources and expertise.

The company was incorporated on January 7[th] , 2019, as a company limited by guarantee. The company is entered in the Central Register of Charities by the Charity Commissioners for England and Wales with registration number 1181463. SAUK is governed by a board of Trustees, consisting of a combination of spinal surgeons, general practitioners, scientists, and lay members. The office staff is composed of a Charity Director, supported by a Communications Officer, whose costs are shared with the BSRF, and a Membership and Accounts Officer. Additionally. The office is manned 5 days a week in normal times.

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SCOLIOSIS ASSOCIATION UK TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2022

The Board of Trustees meets four times a year and the Charity Director reports formally to the Board at these meetings. New Trustees are generally selected from contacts with knowledge of scoliosis and related issues. They are invited to attend the next Trustee meeting at which they observe proceedings, and their appointment is later approved by the existing Trustees. SAUK set up four governing committees in 2020, each composed of two or more Trustees. With the appointment of the Charity Director, who has responsibility for the management of the organisation, SAUK has disbanded the management committees. The plan post-merger is to have several committees with specific responsibilities related to the functioning of the former organisations.

Finance

SAUK ended the year in a healthy financial condition with total reserves of £356,879. Revenues from donations rose by 8% from the previous year and fundraising/other activities dropped by a relatively small 10% caused mostly by the effects of the pandemic on mass participation events and restrictions of movement. Our membership subscriptions stayed much the same as the previous year. SAUK only received one small legacy of £1,000 during this year but we have been notified of significant sums to come in the next financial year. SAUK spent £196,736 in the current year compared with £161,024 in the previous year. Costs increased around staffing/ recruitment, a redundancy payment and investment in new systems to improve compliance and efficiency. Cost savings were also made in other areas.

Following the Public Health Emergency caused by COVID 19 SAUK has seen a reduction in fundraising revenues generated by sporting events, which has continued throughout 2021-22, although not at a significant level. Despite the limitations of the pandemic SAUK was able to continue without having to reduce any of the services normally provided. SAUK is developing new projects and ways to support people with scoliosis, with the benefit of the increased funds.

SAUK holds almost all its assets as cash deposits and these amounted to £353,118 at the year end. Unrestricted reserves (excluding designated funds) amounted to £298,049. SAUK’s reserve policy is to maintain a minimum of £100,000 of unrestricted funds. This policy will be reviewed post-merger.

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SCOLIOSIS ASSOCIATION UK TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2022

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, 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 published on 16 July 2014.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

Approved by the Trustees on 23 October 2022 and signed on their behalf by:

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

Stephanie Clark

Chair of the Trustees

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SCOLIOSIS ASSOCIATION UK

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

YEAR ENDED 31 MARCH 2022

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2022 which are set out on pages 8 to 18.

Responsibilities and basis of report

As the charity’s trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 charity 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 content 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.

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

Colin Barker FCA

Edmund Carr LLP 146 New London Road Chelmsford CM2 0AW

5 December 2022

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SCOLIOSIS ASSOCIATION UK

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2022

Note Income from: Donations and legacies 2 Other trading activities 3 Investments 4 Charitable activities 5 Other Total Income Expenditure on: Raising funds Charitable activities 6 Total Expenditure Net income/(expenditure) Transfers between funds Net Movement in Funds Reconciliation of Funds Total funds brought forward Total Funds Carried Forward	Unrestricted Funds 2022 £ 141,276 10,939 48 15,446 698 168,407 12,068 184,668 196,736 (28,329) 5,573 ( 22,756) 360,547 £337,791	Restricted Funds 2022 £ - - 4 - - 4 - 1,000 1,000 (996) (5,573) ( 6,569) 25,657 £19,088	Total Funds 2022 £ 141,276 10,939 52 15,446 698 168,411 12,068 185,668 197,736 (29,325) - ( 29,325) 386,204 £356,879	Total Funds 2021 £ 131,051 14,384 305 15,741 - 161,481 - 161,024 161,024 457 - 457 385,747 £386,204

All of the above amounts relate to continuing activities.

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SCOLIOSIS ASSOCIATION UK

BALANCE SHEET

AS AT 31 MARCH 2022

Note Current Assets Debtors 11 Cash at bank and in hand Creditors: Amounts falling due within one year 12 Net Current Assets Net Assets The funds of the charity: Unrestricted Funds Designated Funds Total Unrestricted Funds 14 Restricted Funds 15 Total Charity Funds	£ £ 10,399 353,118 363,517 (6,638) 356,879 356,879 298,049 39,742 337,791 19,088 356,879 2022	£ £ 11,808 385,526 397,334 (11,130) 386,204 386,204 318,539 42,008 360,547 25,657 386,204 2021

These financial statements were approved by the Trustees on 14 September 2022 and are signed on their behalf by:

…................................................

DR S CLARK (CHAIR OF THE TRUSTEES)

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YEAR ENDED 31 MARCH 2022

SCOLIOSIS ASSOCIATION UK

NOTES TO THE FINANCIAL STATEMENTS

1) ACCOUNTING POLICIES

General informationand basisi of preparation

Scoliosis Association UK is a Charitable Incorporated Organisation, registered in England and Wales (charity no: 1181463).

The charity constitutes a public benefit entity as defined by FRS102.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income can be measured reliably.

Expenditure recognition

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to the category. Expenditure on raising funds was previously netted off against income but income is now recorded gross.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. 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 are those incurred in connection with the administration of the charity and compliance with consitutional and statutory requirements.

Irrecoverable VAT is charged as an expense against the activity for which the expenditure arose.

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YEAR ENDED 31 MARCH 2022

SCOLIOSIS ASSOCIATION UK

NOTES TO THE FINANCIAL STATEMENTS

1) ACCOUNTING POLICIES (continued)

Taxation

The charity is exempt from taxation in respect of income or capital gains to the extent that such income or gains are applied exclusively to charitable purposes.

Fixed assets

The charity's policy is to capitalise fixed assets over £7,000. Expenditure below this threshold is recognised as expenditure in the year in which it occurs.

Stocks

No value is placed on stocks of stationery or advertising materials held by the charity.

Debtors and creditors receivable /payable within one year

Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and at bank.

Fund Accounting

Funds held by the charity are either:

Unrestricted general funds - these are funds that can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity.

Designated funds - these are funds that have been set aside by the trustees for particular purposes.

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

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SCOLIOSIS ASSOCIATION UK

NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2022

2) DONATIONS & LEGACIES

Donations Legacies BSRF Grant Gift Aid Other	Unrestricted funds £ 94,626 11,000 25,620 7,030 3,000 141,276	Restricted funds £ - - - - - -	Total funds 2022 £ 94,626 11,000 25,620 7,030 3,000 141,276	Total funds 2021 £ 63,978 18,180 35,878 5,015 8,000 131,051

3) OTHER TRADING ACTIVITIES

Unrestricted funds £ Fundraising activities with BSRF 7,217 Christmas cards 2,751 Raffle 119 500 Club 383 Other Activities 469 10,939 INVESTMENTS Unrestricted funds £ Bank interest receivable 48	Restricted funds £ - - - - - - Restricted funds £ 4	Total funds 2022 £ 7,217 2,751 119 383 469 10,939 Total funds 2022 £ 52	Total funds 2021 £ 8,977 2,016 2,261 362 768 14,384 Total funds 2021 £ 305

4) INVESTMENTS

5) INCOME FROM CHARITABLE ACTIVITIES

Subscriptions	Unrestricted funds £ 15,446	Restricted funds £ -	Total funds 2022 £ 15,446	Total funds 2021 £ 15,741

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SCOLIOSIS ASSOCIATION UK

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2022

6) EXPENDITURE ON CHARITABLE ACTIVITIES

Awards Staff costs Website costs Support costs (Note 7) Governance costs (Note 8) 7) SUPPORT COSTS Office costs Meetings, travel & subsistence Bank Charges 8) GOVERNANCE COSTS Fees payable to independent examiner Professional fees	Unrestricted funds £ 2,266 116,756 3,376 53,883 8,387 184,668 Unrestricted funds £ 52,170 203 1,510 53,883 Unrestricted funds £ 3,240 5,147 8,387	Restricted funds £ 1,000 - - - - 1,000 Restricted funds £ - - - - Restricted funds £ - - -	Total funds 2022 £ 3,266 116,756 3,376 53,883 8,387 185,668 Total funds 2022 £ 52,170 203 1,510 53,883 Total funds 2022 £ 3,240 5,147 8,387	Total funds 2021 £ 1,560 105,375 4,629 45,127 4,333 161,024 Total funds 2021 £ 44,903 - 224 45,127 Total funds 2021 £ 2,160 2,173 4,333

9) TRUSTEE REMUNERATION

Trustees do not receive any remuneration or fees and no trustees were reimbursed for expenses during the year (2021 - nil).

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SCOLIOSIS ASSOCIATION UK

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2022

10) STAFF COSTS AND EMOLUMENTS

Salaries and wages Social security costs Employer pension costs	2022 £ 109,146 5,886 1,724 116,756	2021 £ 99,558 4,605 1,212 105,375

Average number of paid staff on a head count basis for the year was 4 (2021 - 4) None of the employees' emoluments exceeded £60,000

11) DEBTORS

Debtors Prepayments 12) CREDITORS: Amounts falling due within one year Creditors Accruals	2022 £ 6,059 4,340 10,399 2020 £ 2,507 4,131 6,638	2021 £ 5,165 6,643 11,808 2021 £ 11,130 - 11,130

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SCOLIOSIS ASSOCIATION UK

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2022

13) COMMITMENTS UNDER OPERATING LEASES

Total rental payments due under operating leases are as follows:

Within 1 year Within 2 to 5 years	2022 £ 10,000 - 10,000	2021 £ 6,345 - 6,345

14) UNRESTRICTED FUNDS

General funds Designated funds: a) Ailee Harrison Fund b) Hill, Pedder, Minns Fund	Balance at 1 Apr 2021 £ 318,539 5,000 37,008 360,547	Income £ 168,407 - - 168,407	Expenditure £ (194,470) (175) (2,091) (196,736)	Transfers £ 5,573 - - 5,573	Balance at 31 Mar 2022 £ 298,049 4,825 34,917 337,791

a) The Ailee Harrison Fund arose from a legacy and is used to provide financial prizes for art projects.

b) The Hill, Pedder, Minns Fund arose from 3 legacies and is used to provide grants to members of up to £500 for equipment relating to their condition.

15) RESTRICTED FUNDS

a) London Law Trust b) Strongbones Fund c) ARISE	Balance at 1 Apr 2021 £ 1,315 3,256 21,086 25,657	Income £ - - 4 4	Expenditure £ - - (1,000) (1,000)	Transfers £ (1,315) (3,256) (1,002) (5,573)	Balance at 31 Mar 2022 £ - - 19,088 19,088

a) London Law Trust provided funding for a Baby Project which involved provision of booklets giving advice around pregnancy.

b) Strongbones Fund was set up for the provision of family days.

c) ARISE fund provides travel grants of up to £500 to young researchers (the Charles Manning Award).

Some expenditure classified as unrestricted in previous years related to the restricted funds above. Transfers to unrestricted funds have been made to correct the closing balances.

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SCOLIOSIS ASSOCIATION UK

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2022

16) ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted funds General Designated funds Restricted funds Total funds	Net current assets £ 298,049 39,742 19,088 356,879	Total £ 298,049 39,742 19,088 356,879

17) RELATED PARTY TRANSACTIONS

There were no related party transactions during the year. (2020-2021 - nil)

18) PRIOR YEAR - UNRESTRICTED FUNDS NOTE

General funds Designated funds: Ailee Harrison Fund Hill, Pedder, Minns Fund	Balance at 1 Apr 2020 £ 316,531 5,000 38,568 360,099	Income £ 161,472 - - 161,472	Expendit ure Transfers £ £ (159,464) - - - (1,560) - (161,024) -	Balance at 31 Mar 2021 £ 318,539 5,000 37,008 360,547

19) PRIOR YEAR - RESTRICTED FUNDS NOTE

London Law Trust Strongbones Fund ARISE	Balance at 1 Apr 2020 £ 1,315 3,256 21,077 25,648	Income £ - - 9 9	Expendit ure Transfers £ £ - - - - - - - -	Balance at 31 Mar 2021 £ 1,315 3,256 21,086 25,657

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