2022-11-30-accounts

Charity Number: 1187794

British Burn Association

Unaudited report and financial statements For the year ended 30 November 2022

British Burn Association

Contents

For the year ended 30 November 2022

Reference and administrative information ...................................................................................... 1 Board of Trustees’ annual report .................................................................................................... 2 Independent examiner’s report .................................................................................................... 11 Statement of financial activities (incorporating an income and expenditure account) ................... 12 Balance sheet ............................................................................................................................... 13 Notes to the financial statements ................................................................................................. 14

British Burn Association

Reference and administrative information

For the year ended 30 November 2022

The organisation is a charity, registered in England and Wales.

Charity number 1187794

Governing Document The charity is a CIO, governed by a constitution.

Summary of To invest and deal with any money not immediately required for its objects Investment Powers in or upon any investments, securities, or property. Registered office 38-43 Lincoln's Inn Fields and operational London address WC2A 3PE

Board of Trustees

Yvonne Wilson Chair to 5.5.22. Trustee to 13.10.22 Odhran Shelley Chair from 5.5.22 Treasurer to 5.5.22 Kayvan Shokrollahi Deputy Chair & Communications Director Victoria Dudman Secretary from 5.5.22 & Fundraising Chair from 15.6.21 Andrew Williams Treasurer from 5.5.22 & Education Chair Simon Booth Research Chair Emily Huddleston From 13.10.22 Nadeem Khwaja Trustee & Prevention Chair to 13.10.22 Nicole Lee Prevention Chair from 13.10.22 Preetha Muthayya Overseas Chair from 5.10.22 Laura Shepherd From 13.10.22 Brendan Sloan From 13.10.22 Ascanio Tridente Co-opted Trustee to 13.10.22

Bankers Lloyds CCLA Investment Management 1 Calthorpe Road 80 Cheapside Edgbaston London Birmingham EC2V 6DZ B15 1QL

Independent Noelia Serrano Examiner Sayer Vincent LLP Chartered Accountants Invicta House 108-114 Golden Lane London EC1Y 0TL

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

The Board of Trustees presents their report and the financial statements for the year ended 30 November 2022.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's trust deed and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Appointment of Trustees

The Board of Trustees is elected by the Association from its professional membership and is ratified at the annual general meeting. It consists of ten members who are all Trustees of the Charity for charity law purposes. The Board has the power to co-opt additional members to ensure equitable representation of the main professional groups involved in burn care.

Odhran Shelley Chair Kayvan Shokrollahi Deputy Chair & Communications Lead Victoria Dudman Secretary and Fundraising Chair Andrew Williams Treasurer & Education Chair Simon Booth Research Chair Emily Huddleston Nicole Lee Prevention Chair Preetha Muthayya Overseas Chair Laura Shepherd Brendan Sloan

All Trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 8 to the accounts.

Objectives & Activities

Purposes & Aims

The Objects of the CIO are, for the public benefit, the relief of those suffering from burn injuries by:

• Disseminating knowledge and stimulating prevention in the field of burns;

• Promoting education in all aspects of burn care;

• Promoting and supporting research into scientific, clinical and societal aspects of burn injury.

• Promoting standards in the delivery of burn care

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

The Board of Trustees reviews the aims, objectives and activities of the charity each year. This report outlines what the charity has achieved and the outcomes of its work in the reporting period. The Board of Trustees reports the success of each key activity and the benefits the charity has brought to the groups of people it is set up to help. The review also helps the Board of Trustees to ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The Board of Trustees is pleased to report that they have referred to the Charity Commission’s guidance on public benefit in their annual review of aims and objectives and will continue to do so in all future planning of the charity’s activities. They believe that benefits to burn-injured people and their families will be maintained and enhanced by the Association’s work.

The Board of Trustees may establish formal mechanisms for information exchange with other bodies or societies (including health service and governmental agencies) deemed to share common cause with the Association or where such liaison is likely to lead to more effective pursuit of the aims of the Association.

Achievements & Performance

Annual Scientific Conference 2022. The Association's Annual Conference was held at the Bristol Marriott Royal Hotel on 4[th] – 6[th] May 2022. Scientific sessions and trade exhibitions ran for the duration of the meeting, with delegate numbers including invited participants totalling 280. The Meeting was well received with high quality presentations throughout. The AB Wallace Memorial Lecture entitled “When the Going Gets Tough. How to Boost Your Psychological Wellbeing: A ‘Bootcamp’ for Burn Professionals” was delivered by Professor Nichola Rumsey OBE, Professor Emerita of Appearance Psychology, University of the West of England, Bristol. A number of prizes were awarded, including the Laing Essay Prize, Best Poster prizes, and Best Oral Presentation prizes including the first prize generously donated by Scars, Burns and Healing Journal.

• Emergency Management of Severe Burns (EMSB). Ten EMSB courses were organised during the reporting period, The Covid 19 pandemic had a wide-spread effect on the EMSB Faculty, some of whom were transferred from burns to support other services over the pandemic period. Returning to burns, many Faculty members found it difficult to find time to support the EMSB course whilst others rallied and volunteered to support additional courses. No Instructor or Coordinator courses were held over the financial year. EMSB Senate reviewed the route to Faculty membership and progression and effected deep-rooted changes to ease the process and support the structure and delivery of the course into the future. The BBA continues its commitment to train and educate health care practitioners across the specialties in emergency burn management and recognises that the EMSB course is used as a performance indicator in the country’s National Burn Care Standards.

• Education. The generous grant of £20,000 from the VTCT Foundation in 2021 to develop an educational platform to capture educational content on burn care and host downloadable resources to be made available for burns units in the UK and abroad, has not yet been spent.

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

The company contracted to deliver the platform has not delivered to schedule and an alternative provider is being sought.

The Association ran an online educational Study Day on 10[th] March 2022 entitled “Emergency Burns Management”. Delegate feedback on the Study Day was extremely positive and the Day was a great success with 221 delegates registered from across a broad range of disciplines.

• Prevention and National Burn Awareness Day. The BBA Prevention Committee supported the Children’s Burn Trust and Burn Services across the UK in running the eighth National Burn Awareness Day on 12th October 2022. The theme was kitchen safety and activities included the launch of “Charlie’s Story” which attracted good engagement and helped to emphasize the theme. Custom infographics were designed and tweeted across social media and advice on burn prevention and First Aid was offered. The campaign was largely run on social media and attracted engagement across the burns community to include hospitals, Fire and Rescue Services, families, childcare professionals, burn survivors and other charities. The National Burn Awareness Toolkit with downloadable resources to run the event at a local level was made available on the BBA website to encourage nationwide participation across different services and organisations.

The Prevention SIG released a TikTok video warning against the danger of burns when inhaling from nitrous oxide cannisters. As a consequence, the Prevention SIG Chair met the Home Secretary to discuss a change of legislation in the availability of cannisters and due to these efforts, the Prevention Chair has contributed to the recently announced ban on nitrous oxide by Government.

● National Burn Care Standards Review. The BBA’s National Standards for Provision & Outcomes in Adult & Paediatric Burn Care was first released in 2018. Under the leadership of Peter Drew (past-BBA Chair) and managed by Peter Saggers (NHS England), the Standards were developed by a review group comprising MDT representation from all four of the ODNs from England & Wales. The Standards clearly articulate the aspects of burn care considered to be essential for high quality care and outcomes for patients, their families and carers. The document also describes standards that are desirable, offering examples of good practice and excellence. The Standards cover the entire burn care pathway and aim to provide the means to measure the capability of individual burn services as a whole and the ODN in which they operate. By defining standards, a governance framework has been established against which it is possible to measure the quality of burn care that patients receive, regardless of their point of entry into a specialist Burn Care Service. Burn Care Services need to be assessed for compliance with the standards and outcomes set out in the document. It is hoped that by doing so, equitable provision of burn care will be ensured for patients and their families. A Review of the National Burn Care Standards is currently being carried out under the leadership of Odhran Shelley (BBA Chair) and Peter Drew and the process is once again being managed by Peter Saggers.

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

Professional Clinical Practice Guidelines & Resources. The BBA publishes a number of professional Clinical Practice Guidelines and prevention information posters within the Resources section of its website.

• ‘The Burns Game’. Together with Birmingham City University (BCU) and Focus Games, the BBA’s educational board game called “The Burns Game” continues to be of interest to health care practitioners dealing with burns. The game aims at supporting training in emergency burn care for frontline healthcare professionals by presenting key information about acute burns management in an engaging and interactive format.

Collaboration to Support Burn Care in Low and Middle Income Countries (LMICs). The BBA has established an Overseas Committee and appointed a representative to sit in an exofficio capacity on the BFirst Committee to enable BBA collaboration in burns education for LMICs. Together with BAPRAS, BFirst, and ReSurge Africa, the BBA collaborated in the delivery of a number of webinars.

• Research Special Interest Group (SIG). The Research SIG continues to promote and support research in all aspects of burn care and the prevention of burn injuries. Representatives from Research Centres share ideas and offer advice on current research proposals and projects. The BBA Research SIG is recognised by the NIHR as a peer review group.

• Nurses SIG. The Nurses SIG held an online Study Day entitled “End of Life Care in Burns Injury – When is the time and What is the Role of the Nurse?” on 15[th] February and continued the theme at an online meeting on 14[th] September where talks were given on Frailty and Modified Baux, Severe Burns Care / EOL and the Nursing Care Requirement. Feedback was taken and shared with the burn services.

• Psychosocial SIG. The Psychosocial SIG met virtually twice over the year and held its first virtual clinical education / CPD day for psychological professionals working clinically in burns. The education day was well received and the SIG plans to make it an annual event to fill the gap in CPD opportunities. The SIG continued to share clinical practice, offering professional support to its members, promoting clinical and service development, encouraging research activity, maintaining established links with the Centre for Appearance Research and supporting PhDs. The SIG is in the process of both making recommendations related to the psychological support offered to BIRT members and making recommendations related to the draft burns rehabilitation prescription which will state how a patient’s physical, cognitive and psychosocial needs identified in pre-injury life will be addressed following discharge.

• Therapists SIG. The Burn Therapist SIG revised the BBA’s “Standards of Physiotherapy and Occupational Therapy in the Management of Burn Injured Adults and Children” originally issued in 2017. The BBA document is endorsed by the four burn operation delivery networks and aims to assist therapists to meet the requirements of the National Standard for Provision and Outcomes in Adults and Paediatric Burn Care. The SIG met virtually on 8[th] September and

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

discussed network updates, the rehabilitation prescription, examples of innovative / good practice, complex case discussions and presentations given at the Bristol conference. The SIG keeps a Burns Therapist Database which includes practitioners’ services details.

• Pre-Hospital SIG. The Pre-Hospital SIG is in the process of developing a Burns Management course in pre-hospital trauma care for first responders based on the BBA / RCSEd’s Faculty of Pre-Hospital Care Consensus Document entitled “Management of Burns in Pre-Hospital Trauma Care”.

• Website and Social Media. The BBA’s website includes information to educate the public, support patients and inform organisations in managing the burn injured patient. There is a calendar of events relating to burn care and a ‘Members Area’ for private content. The website supports the BBA’s aims of disseminating knowledge in the field of prevention and promoting and supporting education, research and standards in the delivery of burn care. The BBA’s Twitter feed has over 2,200 followers.

• Support over Covid-19 and Beyond. A number of resources are available to the membership to include the British Psychological Society’s guidance for professionals’ wellbeing and a BBA Trustees’ Consensus Statement on Burns Theatre Cases.

• Media Campaigns. The BBA has given a number of interviews in the media to educate the public on burn prevention. Advice had also been given on the importance of burn patients and clinicians receiving support when they need it and new initiatives for skin grafts for burns victims. The BBA is also supporting the development of COBRA, a documentary film about a boy who was burnt in Brazil with a view to inspiring patients and raising awareness of the importance of burn prevention.

• Grants. The BBA encourages collaboration and exchange of ideas with overseas institutions to further research, practice and improve outcomes in burns care and travel applications are invited from members. Research Grants to either allow small projects to be completed or to pump-prime projects and a Research into Methods of Preventing Burn Injuries in the Home Grant are available to BBA members by application.

Financial Review

The BBA’s financial position has improved over the financial year as its activities have returned to normal following their cessation over the Covid-19 pandemic period. Membership numbers have slightly increased as a new group membership scheme was introduced and income from the annual conference and ten EMSB courses have boosted the Association’s finances. Restricted funds brought forward includes a grant of £20,000 from the VTCT Foundation to develop an Educational Platform and a platform developer is sought. A loss was incurred on investments due to the global recession and the war in the Ukraine which increased volatility in the markets. Overall however, a healthy surplus was made, boosting the Association’s total funds carried forward.

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

The BBA’s Risk Assessment Register lists potential risks, potential impact, steps and actions taken to mitigate risk as well as the likelihood, impact and timing of the risk. The Risk Register is reviewed annually.

Reserves Policy & Going Concern

Reserves are held as a contingency to enable the Association to continue to function following exceptional adverse events e.g. if the Annual Conference or EMSB courses were cancelled or failed, or if the Association experienced a dramatic decline in its membership. A reserve is also held to fund future expenditure related to the stated aims and purpose of the Association i.e. education, prevention, standards and research into burn injury.

The Association’s reserves policy is to retain a minimum of 12 months normal operating expenditure as free reserves (those not held as restricted or endowment funds). Should the reserve drop below 12 months operating expenditure, the Trustees would review the delivery of the annual conference and consider alternative methods such as a virtual or hybrid format. On 30 November 2022, retained free reserves amounted to £246,482 which is approximately 1.2 years expenditure, based on the current year.

The BBA has made a full recovery following the financial down-turn of the past two years due to the Covid 19 pandemic and has returned to delivering a full set of activities in support of its charitable aims and objectives.

Membership numbers remained stable over 2022. However, the introduction of a group membership at a discounted rate has stimulated interest across the burn services. Three services have coordinated applications amongst their staff to join the BBA, boosting the membership numbers for 2023 and increasing the income stream.

The Bristol Annual Conference was a great success and demonstrated that members were keen to meet, network and resume their educational learning in a face-to-face environment. The Bristol Conference generated a good surplus and the Dublin Annual Conference in 2023 is similarly anticipated to be an educational and financial success, attracting a healthy interest from members and sponsors.

Ten EMSB courses were held in 2022 and fourteen are planned for 2023. There is a waiting list of interested candidates for the course and it has been agreed that an additional place could be offered at each course to help meet demand and generate additional funds for the Association.

The Balance Sheet shows that a surplus was made on the year to 30[th] November 2022 and the trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

Plans for the future

• Education. The Association will continue its educational activities by organising meetings and courses and promoting the Burns Game to raise standards in burn care throughout the UK and Ireland. A grant has been awarded to develop an e-platform to deliver a new set of educational material and a further tender for the project development is being considered. This resource will offer additional value for BBA members and the potential to grow paid memberships as well as the ability to charge non-members for access to high-value content to help ensure the Association’s financial viability into the future. The BBA Trustees have met with a number of platform providers to discuss project development.

• Research. The Association is keen to maintain its central role in the strategic leadership of burns research in the UK. To this end, it will continue its work as an NIHR peer review group and as a Founder Member, will continue to support the Scar Free Foundation’s establishment of two major centres for burns research in the UK and the Centre for Conflict Wound Research and its mission “To achieve scar free healing within a generation and transform the lives of those affected by disfiguring conditions”.

• Standards. The BBA will continue to play an active role in raising awareness of burn injury and its sequelae and in setting the standards of care required of the NHS. The BBA has established a Burn Standards Review Group, comprising representatives from the national Burn Care Networks, the multi-disciplinary team and patient groups, to review the 2018 National Standards for Provision & Outcomes In Adult & Paediatric Burn Care. The document will cover the entire burn care pathway, listing standards which are essential for highquality care and identifying examples of good practice, aiming for equitable provision of burn care to be ensured for patients and their families across the country.

• Membership Benefits. The Board of Trustees are determined to improve the benefits provided to members by supporting their educational needs and strengthening the voice and role of the Association in burn care.

• Website, Social Media and Communications. The Association plans to continue to develop its website and social media presence. The Communication Director’s role is to support the website, social media and enquiries from the media and the public.

• Governance. The Association will continue to review its governance structures to ensure that the BBA works effectively and safely within the recommended framework established by the Charity Commission.

• Administrative Structure. The Association will continue to focus on developing a robust inhouse administrative service capable of supporting the needs and requirements of the organisation in the years ahead. The BBA Trustees are responsible for the employment and oversight of staff, but at present there are no directly employed staff as this has been delegated via an arrangement with BAPRAS, who employs one staff member on the BBA’s

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

behalf. The development of an administrative database commissioned to support the membership and the EMSB courses is almost complete.

Structure, Governance & Management

Governing Document

The British Burn Association is a charitable incorporated organisation with a constitution of a charitable incorporated organisation with voting members other than its Trustees, registered in England and Wales on 6 February 2020.

The BBA changed its legal status to a charitable incorporated organisation (CIO) and on 6[th] February 2020, the new CIO was entered on the Register of Charities with the registered Charity number 1187794. Assets were transferred from the unincorporated charity to the CIO on 1[st] April 2020 and the unincorporated charity was closed. The CIO has a new constitution and the aims and objectives are based on those of the unincorporated charity.

Related Parties & Relationships with Other Organisations

• British Association of Plastic Reconstructive & Aesthetic Surgeons (BAPRAS). The BBA has an SLA agreement with BAPRAS to employ a member of staff to deliver administrative support.

• Scar Free Foundation (SFF). The BBA is a Founder Member of the SFF (previously known as The Healing Foundation).

• Focus Games. The BBA has a licence agreement with Focus Games for a ten-year period from 27[th] May 2016 to manufacture, promote, distribute and sell “The Burns Game”.

• Australian and New Zealand Burn Association (ANZBA). The BBA has a licence agreement with ANZBA for a five year period from 1[st] September 2021 to deliver the Emergency Management of Severe Burns (EMSB) Course in the British Isles.

Statement of responsibilities of the trustees

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 charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

• Select suitable accounting policies and then apply them consistently

• Observe the methods and principles in the Charities SORP

• Make judgements and estimates that are reasonable and prudent

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British Burn Association

Board of Trustees’ annual report

For the year ended 30 November 2022

• State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation

The trustees are responsible for keeping proper 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. They are also responsible for safeguarding the assets of the charity and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Independent Examiner

Noelia Serrano was appointed as the Charity's independent examiner during the year and has expressed her willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 27 April 2023 and signed on their behalf by

Odhran Shelley - Chair

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Independent examiner’s report

To the members of

British Burn Association

I report to the trustees on my examination of the accounts of British Burn Association for the year ended 30 November 2022.

This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO’s accounts carried out under section 145 of the 2011 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 2011 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: Accounting records were not kept in respect of the CIO as required by section 130 of the Act; or The accounts do not accord with those records; or

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; or

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.

Signed: Name: Noelia Serrano FCA

Address: Sayer Vincent LLP, Invicta House, 108-114 Golden Lane, London, EC1Y 0TL Date: 31 May 2023

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British Burn Association

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 30 November 2022

Note Income from: 3 4 Donations for Prizes 5 6 11 17a Reconciliation of funds: Subscriptions & merchandising Charitable activities Donations Conference and course fees Burns educational game Total expenditure Charitable activities Total income Expenditure on: Investments Educational platform Total funds brought forward Net (loss)/gains on investments Net income before net gains on investments Net movement in funds Total funds carried forward	Endowment £ - - - - - - -	Restricted £ - - - - 500 - 4,319	Year ended 30 November 2022 Unrestricted Total £ £ 22,636 22,636 200 200 208,390 208,390 - - - 500 13 13 1,917 6,236 233,156 237,975 202,256 202,756 202,256 202,756 - (17,164) 30,900 18,055 215,582 525,700 246,482 543,755 30,900 35,219	30 November 2021 Total £ 21,812 25 35,452 20,000 - - 4,079 Year ended
	-	4,819		81,368
	-	500		1.21565823 71,923
	-	500		71,923
	(17,164) -	- 4,319		285 9,445
	(17,164) 145,901	4,319 164,217		9,730 515,970
	128,737	168,536		525,700

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements.

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British Burn Association

Balance sheet

As at 30 November 2022

Note Fixed assets: 11 Current assets: 12 Liabilities: 13 16a 17a Total charity funds Endowment funds Investments Cash at bank and in hand The funds of the charity: Creditors: amounts falling due within one year Net current assets Total net assets Unrestricted general funds Restricted income funds Debtors	£ 4,854 437,370	2022 £ 128,737	£ 4,001 415,431	2021 £ 145,901
		128,737 415,018		145,901 379,799
	442,224 27,206		419,432 39,633
		543,755		525,700
		128,737 168,536 246,482		145,901 164,217 215,582
		543,755		525,700

Approved by the trustees on 27 April 2023 and signed on their behalf by

Odhran Shelley - Chair

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British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

1 Accounting policies

a) Statutory information

The British Burn Association is a Charitable Incorporated Organisation ('CIO') registered with the Charity Commission in England & Wales from 6 Feb 2020, number 1187794. The registered office and operational address is 35-43 Lincoln's Inn Fields, London, WC2A 3PE.

b) Basis of preparation

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

The BBA has made a full recovery following the financial down-turn of the past two years due to the Covid 19 pandemic and has returned to delivering a full set of activities in support of its charitable aims and objectives. Membership numbers remained stable over 2022. However, the introduction of a group membership at a discounted rate has stimulated interest across the burn services. Three services have coordinated applications amongst their staff to join the BBA, boosting the membership numbers for 2023 and increasing the income stream. The Bristol Annual Conference was a great success and demonstrated that members were keen to meet, network and resume their educational learning in a face-to-face environment.

The Bristol Conference generated a good surplus and the Dublin Annual Conference in 2023 is similarly anticipated to be an educational and financial success, attracting a healthy interest from members and sponsors. Ten EMSB courses were held in 2022 and fourteen are planned for 2023. There is a waiting list of interested candidates for the course and it has been agreed that an additional place could be offered at each course to help meet demand and generate additional funds for the Association. The Balance Sheet shows that a surplus was made on the year to 30th November 2022 and the trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

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British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

1 Accounting policies (continued)

e) Income

Income is recognised when the CIO has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Donations and gifts are included in full in the Statement of Financial Activities when receivable. Intangible income and gifts in kind are not included unless they represent goods or services which would have otherwise been purchased, in which case they are valued and brought in as income and the appropriate expenditure.

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

f) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

g) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

The endowment fund is classed as a permanent endowment and comprises the capital provided from the original donation, plus accumulated unrealised gains or losses on the underlying investments. Income generated by the fund is allocated to a restricted income fund.

h) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes attributable VAT, which cannot be recovered.

• Expenditure on charitable activities includes the costs of delivering EMSB courses, conferences, research grants, the educational tool and other activities undertaken to further the purposes of the charity, and their associated support costs

• Governance costs include the management of the charity’s assets, organisational management and compliance with constitutional and statutory requirements.

i) Grants payable

Grants payable are made to third parties in furtherance of the CIO's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. Support costs comprise administrative support provided under the SLA with BAPRAS and other office and overhead costs. These are allocated in full to the charitable activity.

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British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

1 Accounting policies (continued)

k) Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The CIO does not acquire put options, derivatives or other complex financial instruments.

l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m) Cash at bank and in hand

• Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n) Creditors and provisions

• Creditors and provisions are recognised where the CIO has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

o) Financial instruments

• With the exception of the listed investments described above the CIO only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2 Detailed comparatives for the statement of financial activities

2 Detailed comparatives for the statement of financial	activities
Total funds carried forward Expenditure on: Total income Charitable activities Net income and net movement in funds Total expenditure Net income before gains on investments Net gains on investments Total funds brought forward Investment income Charitable activities: Subscriptions & merchandising Conference and course fees Income from: Donations Educational platform	Endowment £ - - - - -	£ - - - 20,000 4,044 Restricted	Unrestricted £ 21,812 25 35,452 - 35	2021 Total £ 21,812 25 35,452 20,000 4,079 Year ended 30 November
	-	24,044	57,324	81,368
	-	1,948	69,975	71,923
	-	1,948	69,975	71,923
	- 285	22,096 -	(12,651) -	9,445 285
	285 145,616	22,096 142,121	(12,651) 228,233	9,730 515,970
	145,901	164,217	215,582	525,700

16

British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

• 3 Subscriptions & merchandising

Subscriptions & merchandising	Subscriptions & merchandising
Merchandising income Subscriptions Total Annual & other conference fees EMSB course fees Total £ Bank and other interest 4,319 Total 4,319 Conference and course fees Restricted Income from investments Total income from charitable activities		Year ended 30 November 2022 Unrestricted Total £ £ 401 401 22,235 22,235 22,636 22,636 Year ended 30 November 2022 Unrestricted Total £ £ 120,326 120,326 88,064 88,064 208,390 208,390 208,390 208,390 Year ended 30 November 2022 Unrestricted Total £ £ £ 1,917 6,236 4,044 1,917 6,236 4,044 Restricted			Unrestricted £ - 21,812	30 November 2021 Total £ - 21,812 Year ended
			22,636	22,636	21,812	21,812
					£ 1,907 33,545 Unrestricted	30 November 2021 Total £ 1,907 33,545 Year ended
			208,390 208,390	208,390 208,390	35,452 35,452	35,452 35,452
				£ 4,044 Restricted	Unrestricted £ 35	30 November 2021 Total £ 4,079 Year ended
	4,319	1,917	6,236	4,044	35	4,079

• 4 Conference and course fees

• 5 Income from investments

17

British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

6 Costs of charitable activities

Costs of charitable activities
Annual & other conference expenses EMSB expenses Research grants and prizes Support costs SLA BAPRAS Website, office costs and subscriptions Bank charges and miscellaneous Governance Costs Independent examination and accountancy fees Executive Committee and trustee expenses Total expenditure on charitable activities	Restricted £ - - 500 - - -	Year ended 30 November 2022 Total £ £ 81,739 81,739 44,984 44,984 1,968 2,468 54,629 54,629 11,541 11,541 2,635 2,635 197,496 197,996 4,560 4,560 200 200 202,256 202,756 Unrestricted		30 November 2021 Total £ 505 11,705 2,013 41,569 10,915 936 Year ended
	500 - -	197,496 4,560 200	197,996 4,560 200	67,643 4,280 -
	500	202,256	202,756	71,923

All costs of charitable activities in the period to 30 November 2022 were unrestricted except for £500 in respect of the Oral Prize which was donated by SAGE.

18

British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

• 7 Net (expenditure) for the year

This is stated after charging / (crediting):

	2022	2021
	£	£
Independent examiner's remuneration (excluding VAT):
Independent examiner fee	3,300	3,150

• 8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

No staff were employed by the charity in either accounting period.

One individual employed by BAPRAS services the BBA. Costs are included as part of the SLA expenses in note 6.

The charity trustees were neither paid nor received any other benefits from employment with the charity in the period (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs relating to attendance at meetings of the trustees. No such costs were incurred during the period (2021: £nil).

9 Related party transactions

There are no related party transactions to disclose for the period ending 30 November 2022 (2021: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

10 Taxation

The CIO is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11 Listed investments

Fair value at the end of the year Net (loss)/gain on fair value Fair value at the start of the year UK Common investment funds Investments comprise:	2022 £ 145,901 (17,164)	2021 £ 145,616 285
	128,737	145,901
	2022 £ 128,737	2021 £ 145,901

19

British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

12 Debtors

Prepayments Accrued income	2022 £ 1,459 3,395	2021 £ 2,966 1,035
	4,854	4,001

• 13 Creditors: amounts falling due within one year

Accruals Deferred income (note 14)	2022 £ 11,199 16,007	2021 £ 9,258 30,375
	27,206	39,633

14 Deferred income

Deferred income comprises course fees received in advance.

Balance at the end of the year Balance at the beginning of the year Amount released to income in the Amount deferred in the year	Membership Subscriptions £ 50 (50) -	Course and conference Fees £ 30,325 (30,325) 16,007	2022 £ 30,375 (30,375) 16,007	Membership Subscription £ - - 50	Course and conference Fees £ 53,828 (53,828) 30,325	2021 £ 53,828 (53,828) 30,375
	-	16,007	16,007	50	30,325	30,375

15 Financial instruments

Financial assets measured at fair value through profit and loss Investments

2022	2021
£	£
128,737	145,901

16a Analysis of net assets between funds (current period)

Investments Net current assets Net assets at 30 November 2022	Endowment £ 128,737 -	Restricted £ - 168,536	General unrestricted £ - 246,482	Total funds £ 128,737 415,018
	128,737	168,536	246,482	543,755

20

British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

16b Analysis of net assets between funds (prior period)

Investments Net current assets Net assets at 30 November 2021	Endowment £ 145,901 -	Restricted £ - 164,217	General unrestricted £ - 215,582	Total funds £ 145,901 379,799
	145,901	164,217	215,582	525,700

17a Movements in funds (current period)

Movements in funds (current period)
Total endowment funds Restricted funds: Total restricted funds General funds Total funds Total unrestricted funds Margaret Miller Fund Prize Funds Miller Research Fund Endowment funds: VTCT Foundation grant Educational Platform Margaret Miller Fund	At 30 November 2021 £ 145,901	Income & gains £ -	Expenditure & losses £ (17,164)	£ 128,737 At 30 November 2022
	145,901	-	(17,164)	128,737
	76,017 68,200 20,000 -	602 3,717 - 500	- - - (500)	76,619 71,917 20,000 -
	164,217	4,819	(500)	168,536
	215,582	233,156	(202,256)	246,482
	215,582	233,156	(202,256)	246,482
	525,700	237,975	(219,920)	543,755

Purposes of endowment funds

The Margaret Miller Endowment Fund was started by a donation of £125,000 classed as a permanent endowment, given to the charity to generate income to pay for travel expenses for nurses. This is done through the Margaret Miller Restricted Fund.

Purposes of restricted funds

The Research Fund was started by a donation of £125,000, given to the charity to be used on a specific project into research into prevention of burns, together with accumulated income arising from investment of this fund.

The Margaret Miller Restricted Fund represents accumulated unspent income arising from the permanent endowment. This fund pays for travel expenses for nurses.

VTCT Foundation grant Educational Platform represents a grant of £20,000 from the VTCT Foundation to develop an educational platform to capture educational content on burn care and host downloadable resources to be made available for burns units in the UK and abroad.

Prize Funds represent donations received to make Prizes. In 2022 £500 was donated by SAGE for the 2022 Oral Prize.

21

British Burn Association

Notes to the financial statements

For the year ended 30 November 2022

17b Movements in funds (prior year)

Movements in funds (prior year)
Endowment Funds Total endowment funds Total restricted funds General funds Miller Research Fund Laing Essay Prize Fund VTCT Foundation grant Educational Platform Total unrestricted funds Total funds Restricted funds: Margaret Miller Fund Margaret Miller Fund	At 30 November 2020 £ 145,616	Income & gains £ 285	Expenditure & losses £ -	£ 145,901 At 30 November 2021
	145,616	285	-	145,901
	77,456 64,165 - 500	9 4,035 20,000 -	(1,448) - - (500)	76,017 68,200 20,000 -
	142,121	24,044	(1,948)	164,217
	228,233	57,324	(69,975)	215,582
	228,233	57,324	(69,975)	215,582
	515,970	81,653	(71,923)	525,700

The narrative to explain the purpose of each fund is given at the foot of the note above.

22