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2024-03-31-accounts

Company number: 11741006 Charity number: 1187984

BILD Restraint Reduction Network

UNAUDITED

Report and financial statements For the year ended 31 March 2024

BILD Restraint Reduction Network

Contents

For the year ended 31 March 2024

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 3 Independent examiner’s report .................................................................................................... 13 Statement of financial activities (incorporating an income and expenditure account) ................... 15 Balance sheet ................................................................................................................................ 16 Statement of cash flows ................................................................................................................ 17 Notes to the financial statements ................................................................................................. 18

BILD Restraint Reduction Network

Reference and administrative information

For the year ended 31 March 2024

Company number 11741006
Country of incorporation
United Kingdom
Charity number 1187984
Country of registration
England & Wales

Registered office		 C/O Respond
Lenta Space
180/186 Kings Cross Road
London
WC1X 9DE
Trustees Trustees, who are also directors under company law, who served during the
year and up to the date of this report were as follows:
David O’Brien Co-Chair
Bengi O’Reilly Co-Chair
David Atkinson
Joy Duxbury
Ajibola Lewis
Salli Midgley
Elizabeth Morrison
Brodie Paterson
Company Secretary Mark Walmsley (Resigned 30/6/24)
Key Management
personnel Ben Higgins Chief Executive
Mark Warmsley Finance & Business Director
Sarah Leitch Director of Development
Bankers Lloyds Bank PLC
1 Vicar Street
Kidderminster
WORCESTERSHIRE
DY10 1DH
Solicitors Stone King LLP
Boundary House
91 Charterhouse Street
LONDON
EC1M 6HR

1

BILD Restraint Reduction Network

Reference and administrative information

For the year ended 31 March 2024

Independent Fleur Holden FCA examiner Sayer Vincent LLP 110 Golden Lane LONDON EC1Y 0TG

2

BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

The trustees present their report and financial statements for the year ended 31 March 2024.

Reference and administrative information set out on pages 1-2 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The Charity’s objects are restricted specifically, in each case only for the public benefit to advance education and research relating to learning disabilities, autism or mental health in order to improve support for persons with such disabilities.

Our values guide us in everything we do. They are the foundation for the relationships we build with our staff, communities, and partners.

We do not make social investments, and we do not make grants to other organisations. We do not use volunteers.

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

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

3

BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

Activities

The Restraint Reduction Network (RRN) is a registered charity with an ambitious vision to eliminate the unnecessary use of restrictive practices in health, social care and education. We seek to create a culture of respect for human rights across services. As a network of committed organisations and individuals, the RRN works towards this mission by sharing learning, developing quality standards and practical tools to support restraint reduction, and by working across sectors to promote culture change.

Training that is certified as complying with the RRN training is a requirement in the MH Use of Force Act statutory guidance.

Achievements and performance

Development of Version 2 of the Training Standards

The RRN has commenced work on version two of the RRN Training Standards. These Standards are endorsed by a wide range of professional bodies, and it is mandated within the

4

BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

Mental Health (Use of Force) Act statutory guidance (2021) that “[restrictive intervention] training providers must be certified as complying with the RRN Training Standards”.

The NHS (England) contract requires all providers of mental health and learning disability services to ensure all relevant staff receive training in restrictive practices that is certified as complying with the RRN Training Standards and the Care Quality Commission (CQC) expects providers to only use training that is certified as complying with the RRN Training Standards.

Version 2 of the Standards are intended to be easier for people to understand and implement and will include specific considerations for educational and school settings.

Qualifications

The Certificate in Reducing Restrictive Practices and Diploma Practice Leadership in Reducing Restrictive Practices continued into their second year, with 47 learners starting their studies this year.

The HOPE(S) qualifications, run in partnership with NHS Mersey Care, saw 17 learners in the pilot cohort successfully complete the diploma. These qualifications in the HOPE(S) Model of Care to reduce Long Term Segregation (SRF) and solitary confinement are the first of their kind. In addition to RRN’s existing qualification offering, 2023 saw the launch of a pilot of a new Diploma Practice Leadership in Trauma Informed Practice. 16 learners commenced study in March 2024.

Projects

The RRN undertook a range of projects this year, including those commissioned by NHS England.

Resource Development Projects

Projects typically involve research and coproducing resources for practitioners and people with lived experience. Those completed this year include:

Buddies

The innovative Buddies project, in partnership with the Bild and Reach Out, continued this year with 24 people with learning disabilities and autistic people detained within mental health hospitals, being matched with people who themselves have lived experience of being a hospital inpatient, creating ‘friendships like no other’.

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BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

This peer support has provided people who are subject to high levels of restrictive practices, including solitary confinement with someone who understands the hospital environment and has no prejudice about their circumstances or control over them.

Project funding ended in March 2024. However, RRN hopes as more hospitals realise the benefits, we can continue the Buddies Project in future, helping to support even more autistic people and people with learning disabilities on their journey back into their communities.

Events

The annual RRN Conference took place in October 2023, this year focused on Positive Cultures and Relational Working, with 259 delegates attending. Featuring international speakers, the hybrid conference was co-chaired on both days by people with lived experience and 50% of the speakers in the programme were people with lived experience.

The RRN hosted 6 free webinars throughout the year, covering topics including:

Membership

The RRN has a well-established, growing network of 3027 members, with 2625 individual members and 402 organisational members.

Beneficiaries of our services

We have completed an independent evaluation of our buddies programme for people detained in mental health settings with high levels of restrictions. There were powerful soundbites from the patients matched with a peer buddy including ‘it gives me a reason to get out of bed in the morning’ and ‘it gives me hope’. Another patient had not spoken since being detained in a mental health hospital but did start speaking to his buddy.

Financial review

The total surplus for the period amounted to £52,866 (2023: £53,844. In summary:

Unrestricted income totalled £502,505 (2023: £490,318. Unrestricted expenditure totalled £449,638 (2023: £436,475). Unrestricted reserves increased to £179,450 (2023: £126,584).

The main sources of income were from consultancy work (£150k) and the licence fee charged to BILD Association of Certified Training of £150k.

6

BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

Principal risks and uncertainties

The Trustees are aware of their responsibilities for ensuring that BILD Restraint Reduction Network minimises its exposure to risk and provides effective management where risk is identified. The management team have a formal risk management process to assess business risks and implement risk management strategies. This involves identifying the types of risks the Charity faces, categorising them in terms of potential impact and likelihood of occurrence, identifying responsibilities for managing each level of risk, and implementing appropriate risk management strategies at each level.

The Risk Policy is approved by the Board. The Risk Register is regularly reviewed by the Finance Sub Committee, and key risks are reported up to the Board of Trustees. The risk register is regularly reviewed and updated to reflect the risks considered material to the organisation.

The challenging environment within the Social Care sector continues to remain a key risk to the whole group, in particular the tightening of funding from the central government. We aim to mitigate this risk by seek additional income streams and contracts from non-governmental services, while expanding our qualifications offering to include new subjects.

Reserves policy and going concern

Reserves

Each year the Trustees review the Reserves Policy. The Board considers the Charity’s exposure to major risks in terms of their likely impact on income sources and planned expenditure in the short to medium term, as well as assessing the best way to manage such risks.

The reserves policy is set on an individual charity basis, as well as a Group basis for the consolidated financial statements of The British Institute of Learning Disabilities. The policies were approved by Trustees in March 2024.

The target free reserves for each of the group charities should be no more than three months’ of full budgeted operational costs. Group reserves policy states that any charity with more than three months’ worth of free reserves will contribute the excess to the group reserves, which is set at a maximum of nine months’ worth of group budgeted expenditure for the coming year.

At 31st March 2024, total reserves stood at £179k (2023: £127k), of which free reserves totalled £132k (2023: £127k).

Reserves 2024 2023
Total 179,450 126,584
Less tangible fixed assets - -
Less restricted funds - -
Less designated funds (47,638) (60,000)
Free Reserves 131,812 66,584

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BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

During the year, the level of free reserves is monitored through reporting to the Board.

Going Concern

The trustees consider that there are no material uncertainties about the charitable group's ability to continue as a going concern. This is evidenced by the improving financial performance of the group charities throughout 2023/24 and the subsidiary charities both demonstrating their abilities to become self-funding. In addition to this, the large amount of deferred income for services not yet administered gives the trustees confidence that the group has at very least the ability to meet all its obligations in the coming 12-month period.

In consideration of going concern, the Trustees’ have prepared a high-level budget and cashflow forecast, to the end of November 2025, based on known events and income and cost inflation at 3% for those costs not already contracted. This forecast was approved by the Finance Subcommittee on the 22[nd] November 2024.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Fundraising

The charity raises its funds through the selling of certification of training to organisations.

The charity doesn’t seek funding direct from the public and doesn’t engage with commercial fundraising companies undertaken by third parties.

During the year to 31st March 2024, no complaints have been received regarding any of the Charity’s fundraising.

Plans for the future

Development of Version 2 of the Training Standards is expected to be completed by the start of 2025. The standards will be piloted in a wide range of different sectors prior to final publication.

We are looking to develop a programme based on the six core strategies to support providers across education, health and social care to reduce reliance on harmful restrictive practices.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated in December 2018 and registered as a charity on 14[th] February 2020.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

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BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

The Board of Trustees is responsible for the overall governance of the Charity. The number of Trustees shall be not less than 6 and not more than 12.

Trustees will include representation from those with lived experience, and from other relevant bodies.

Elected Trustees may remain in office for not more than eight years (two four-year terms) before retirement. Trustees may be re-elected on the second anniversary of their retirement.

Positive working relationships and partnerships between Trustees and staff continue to contribute significantly to the achievement of the Charity’s aims. Trustees met as a Board four times during the year to review strategy, operational and investment performance and operating plans and budgets.

The Board delegates the exercise of certain of its powers in connection with the management and administration of the Charity as set out below. This is controlled by regular reporting to the Board so that all decisions made under delegated powers can be ratified by the full Board in due course.

All Trustees give of their time freely and no Trustee remuneration was paid in the year. Details of Trustee expenses and related party transactions are disclosed in notes 5 and 7 to the accounts. The Charity has an expenses policy which applies equally to Trustees, Management and Staff. This policy provides guidance on permitted financial limits by category of expenditure and requires all expenses to be approved by a more senior authority.

Remuneration for Key Management personnel is agreed with Trustees on an annual basis, along with the rest of the staff team. If a role becomes vacant, the role description is reviewed and then tested against the market, with independent assessment taken from Croner, who is an adviser to the charity on all Human Resources matters.

Trustees are required to disclose all relevant interests and register them with the Chief Executive and in accordance with the Charity’s policy withdraw from decisions where any conflict of interest arises.

Finance Sub-Committee

The Finance Sub-Committee met eleven times during the year, and discusses all three Charities in the Group. Its membership consists of Trustee representatives from each Charity and senior managers of the Charity. It is responsible for the general financial management and internal control and is also charged with reviewing the strategy, policy, and management of the Charity’s investments, and advising the Board of Trustees accordingly. The Committee advises the Board of Trustees for each of the group’s charitable entities on the appropriate level of free and designated reserves and of any significant change needed in investment strategy.

9

BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

Chief Executive

The Chief Executive is responsible for the day-to-day management of the Charity’s affairs and for implementing the strategy and policies agreed by the Board of Trustees. During 2023/24, the Chief Executive was assisted by the Senior Leadership Team and the wider team.

Senior Leadership Team during the year: -

All staff are employed by the parent charity, the British Institute of Learning Disabilities and associated salary costs are recharged to Bild RRN.

Appointment of trustees

There is an open advert approach for trustee recruitment. We specify any specific skills we need based on skills gap analysis. The selection process is led by the chair and CEO. Beneficiaries are always involved in the selection process. Once trustees are selected they have a trial period before their appointment is confirmed.

The number of trustees shall not be less than five and not more than 12. Trustees are appointed for a four year term, and shall be eligible for re-election for a second term of four years.

Trustee induction and training

New trustees are inducted by being provided with key information including the role of the trustee, about BILD RRN and the BILD RRN strategy. New trustees also meet with the chair and cochair at the start of their tenure. Additional meetings and discussions take place with the CEO and other directors in advance of their first trustee meeting.

Related parties and relationships with other organisations

Trustees are required to disclose all relevant interests and register them with the Chief Executive and in accordance with the Charity’s policy withdraw from decisions where any conflict of interest arises.

One Trustee received a payment for tutoring work for RRN, of £5,000 (2023: £0).

Bild Restraint Reduction Network is deemed to be under control of the British Institute of Learning Disabilities (Registered Charity Number - 1019663) by virtue of the fact that Bild can appoint at least half of the board for the Charity. As a result, transactions between these organisations are deemed to be related party transactions. Consolidated financial statements for The British Institute

10

BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

of Learning Disabilities are publicly available from its registered office at C/O Respond, Brickyard, 28-30 Charles Square, London, N1 6HT.

Remuneration policy for key management personnel

All Trustees give of their time freely and no Trustee remuneration was paid in the year.

A total of £719 (2023: £730) was reimbursed in expenses to 4 (2023: 4) trustees for expenses incurred in attending meetings of trustees. Details of Trustee expenses and related party transactions are disclosed in note 10 to the accounts. The Charity has an expenses policy which applies equally to Trustees, Management and Staff. This policy provides guidance on permitted financial limits by category of expenditure and requires all expenses to be approved by a more senior authority.

Remuneration for Key Management personnel is agreed with Trustees on an annual basis, along with the rest of the staff team. If a role becomes vacant, the role description is reviewed and then tested against the market, with independent assessment taken from Croner, who is an adviser to the charity on all Human Resources matters.

RRN does not hold funds as a custodian.

Statement of responsibilities of the trustees

The trustees (who are also directors of BILD Restraint Reduction Network for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also

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BILD Restraint Reduction Network

Trustees’ annual report

For the year ended 31 March 2024

responsible for safeguarding the assets of the charitable company 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 charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2024 was 1 (2023: 1). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

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

The trustees’ annual report has been approved by the trustees on 5 December 2024 and signed on their behalf by

David O’Brien Trustee and Chair

12

Independent examiner’s report

To the members of

BILD Restraint Reduction Network

I report to the trustees on my examination of the accounts of BILD Restraint Reduction Network for the year ended 31 March 2024.

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 Company you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’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 Charities Act 2011 (‘the 2011 Act’).

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accounts in England and Wales, which is one of the listed bodies.

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:

13

Independent examiner’s report

To the members of

BILD Restraint Reduction Network

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.

Fleur Holden FCA

The Institute of Chartered Accountants in England and Wales Address: Sayer Vincent LLP, 110 Golden Lane, London, EC1Y 0TG Date: 10 December 2024

14

BILD Restraint Reduction Network

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

For the year ended 31 March 2024

For the year ended 31 March 2024
Note
Income from:
2
3
4
Reconciliation of funds:
Total funds carried forward
Net movement in funds
Total funds brought forward
Net income / (expenditure) for the year
Total income
Total expenditure
Charitable activities
Conferences, training, and consultancy
Expenditure on:
Charitable activities
Conferences, training, consultancy and
licence fee		 Unrestricted
£
502,505		 2024
Total
£
502,505
502,505
449,639
449,639
52,866
52,866
126,584
179,450		 2023
Unrestricted
Total
£
£
490,318
490,318
490,318
490,318
436,474
436,474
436,474
436,474
53,844
53,844
53,844
53,844
72,740
72,740
126,584
126,584
502,505
449,639
449,639
52,866
52,866
126,584
179,450

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 14a to the financial statements.

15

BILD Restraint Reduction Network

Company no. 11741006

Balance sheet

As at 31 March 2024

Note
Current assets:
9
Liabilities:
10
14
Total unrestricted funds
Total assets less current liabilities
Debtors
Unrestricted income funds:
Designated funds
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Cash at bank and in hand
General funds
Total charity funds		 £
101,960
212,802		 2024
£
179,450		 £
42,420
339,772		 2023
£
126,584
314,762
(135,312)		 382,192
(255,608)
47,638
131,812		 60,000
66,584
179,450 126,584
179,450 126,584
179,450 126,584
179,450 126,584

The opinion of the directors is that the company is entitled to the exemptions conferred by Section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge the following responsibilities:

Approved by the trustees on 5 December 2024 and signed on their behalf by

David O'Brien Trustee

16

BILD Restraint Reduction Network

Statement of cash flows

For the year ended 31 March 2024

Cash flows from operating activities
Net income for the reporting period
(as per the statement of financial activities)
(Increase) in debtors
(Decrease)/ increase in creditors
Net cash (used in)/ provided by operating activities
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the
year		 £
£
52,866
(59,540)
(120,296)
(126,970)
(126,970)
339,772
212,802
At 1 April
2023
Cash flows
£
£
339,772
(126,970)
2024		 £
£
52,866
(59,540)
(120,296)
(126,970)
(126,970)
339,772
212,802
At 1 April
2023
Cash flows
£
£
339,772
(126,970)
2024		 £
£
53,844
(10,726)
178,688
221,806
221,806
117,966
339,772
Other non-
cash
changes
At 31
March
2024
£
£
-
212,802
2023		 £
£
53,844
(10,726)
178,688
221,806
221,806
117,966
339,772
Other non-
cash
changes
At 31
March
2024
£
£
-
212,802
2023
(126,970) 221,806
(126,970)
339,772		 221,806
117,966
212,802 339,772

Cash flows
£
(126,970)
At 31
March
2024
£
212,802
339,772 (126,970) - 212,802

17

BILD Restraint Reduction Network

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies

a) Statutory information

BILD Restraint Reduction Network is a charitable company limited by guarantee and is incorporated in England & Wales.

The registered office address is c/o Respond, Lenta Space, 180/186 Kings Cross Road, London, WC1X 9DE.

b) Basis of preparation

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 (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK 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

After reviewing the Charity's forecasts, the cash position, and the level of reserves, the Trustees have a reasonable expectation that the organisation has sufficient resources to continue in operational existence for the future and believe there are no material uncertainties that call into doubt the ability of the organisation to continue as a going concern. RRN therefore continues to adopt the going concern basis in preparing its finanical statements.

e) Income

Income is recognised when the charity 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.

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

f) 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.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

g) 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 is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. Costs of overall direction and administration of the parent charity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity, and recharged to ACT on a monthly basis

 Learning Services 85%  Membership & Services 5%  Consultancy & Projects 10%

Governance costs includes the costs of independent examiner fees

18

BILD Restraint Reduction Network

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies (continued)

i) 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.

j) 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.

k) Creditors and provisions

l) Financial instruments

The charity 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.

m) Pensions

The pension expenditure within the financial statements is a recharge from Bild. ACT doesn’t run a scheme directly, due to not employing any staff directly.

2 Income from charitable activities

Grants (training)
Training
Consultancy
Licence fee from ACT
Conference Registration fees
Total income from charitable activities		 Unrestricted
£
23,049
73,380
106,314
150,146
149,616		 2024
Total
£
23,049
73,380
106,314
150,146
149,616		 Unrestricted
£
-
88,745
31,227
235,714
134,632		 2023
Total
£
-
88,745
31,227
235,714
134,632
502,505 502,505 490,318 490,318

19

BILD Restraint Reduction Network

Notes to the financial statements

For the year ended 31 March 2024

3a Analysis of expenditure (current year)

Staff costs
Travel & Accommodation
Office & Admin
Professional Fees
Property & Insurance
Finance
Support costs
Governance costs
Total expenditure 2024		 Conferences,
training, and
consultancy
£
141,455
69,180
11,559
168,252
-
425
390,871
55,422
3,346
449,639		 Governance
costs
£
-
-
-
3,346
-
-
3,346
-
(3,346)
-		 Support
costs
£
52,202
-
-
-
3,220
-
55,422
(55,422)
-
-		 2024
Total
£
193,657
69,180
11,559
171,598
3,220
425
449,639
-
-
449,639

3b Analysis of expenditure (prior year)

Staff costs
Travel & Accommodation
Office & Admin
Professional Fees
Property & Insurance
Finance
Support costs
Governance costs
Total expenditure 2023		 Conferences,
£
179,372
39,576
29,772
133,063
-
270
382,053
52,121
2,300
436,474		 Governance
£
-
-
-
2,300
-
-
2,300
-
(2,300)
-		 Support
£
49,205
-
-
-
2,916
-
52,121
(52,121)
-
-		 2023 Total
£
228,577
39,576
29,772
135,363
2,916
270
436,474
-
-
436,474

20

BILD Restraint Reduction Network

Notes to the financial statements

For the year ended 31 March 2024

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2024 2023
£ £
Independent Examiner's Fee (excluding VAT):
Independent Examination 2,000 1,550
Other services - 550

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes
Other forms of employee benefits		 2024
£
164,663
17,251
11,408
335		 2023
£
192,439
21,826
13,987
325
193,657 228,577

Staff costs are recharges and transfers from parent Bild. RRN doesn’t employ any staff directly.

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2023: £nil). 1 trustee received payment for professional services (Tutoring) supplied to the charity totalling £5,000 (2023: £4,100).

Trustees' expenses represent the payment or reimbursement of travel and subsistence costs totaling £719 (2023: £730) incurred by 4 (2023: 4) members relating to attendance at meetings of the trustees.

6 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was nil (2023: nil).

7 Related party transactions

Payments in the period have been recived from group organisations, which are detailed below: - Association of Certified Training - Licence Fee £149,616 (2023 £134,631).

One trustee received £5,000 for tutoring for RNN during the year.

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

8 Taxation

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

9 Debtors

Debtors
Other debtors
Trade debtors
Prepayments
Amounts due from associated undertakings		 2024
£
70,494
21,816
100
9,550		 2023
£
29,914
12,506
-
-
101,960 42,420

21

BILD Restraint Reduction Network

Notes to the financial statements

For the year ended 31 March 2024

10 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
Other creditors
Deferred income
Deferred income comprises of Qualification courses paid in advance
Accruals
Deferred income (note 11)
Trade creditors
Taxation and social security
Amounts due to associated undertakings		 2024
£
2,754
-
265
-
32,351
99,942		 2023
£
9,850
(200)
-
89,166
31,309
125,483
135,312 255,608
2024
£
125,483
(125,483)
99,942		 2023
£
8,300
(8,300)
125,483
99,942 125,483

11 Deferred income

12 Pension scheme

The pension expenditure within the financial statements is a recharge from BILD. ACT doesn’t run a scheme directly, due to not employing any staff directly. See note 6 for details.

13a Analysis of net assets between funds (current year)

13b
Net assets at 31 March 2023
Net assets at 31 March 2024
Analysis of net assets between funds (prior year)
Net current assets
Net current assets		 General
unrestricted
£
131,812		 Designated
£
47,638		 Total funds
£
179,450
131,812 47,638 179,450
General
unrestricted
£
66,584		 Designated
£
60,000		 Total funds
£
126,584
66,584 60,000 126,584

22

BILD Restraint Reduction Network

Notes to the financial statements

For the year ended 31 March 2024

Movements in funds (current year)
Total designated funds
General funds
RRN Training Standard update
Unrestricted funds:
Designated funds:
Total unrestricted funds		 At 1 April
2023
£
60,000		 Income &
gains
£
-		 Expenditure
& losses
£
(12,362)		 Transfers
£
-		 At 31 March
2024
£
47,638
60,000 - (12,362) - 47,638
66,584 502,505 (437,277) - 131,812
126,584 502,505 (449,639) - 179,450

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

14b Movements in funds (prior year)

Movements in funds (prior year)
Total designated funds
General funds
Total unrestricted funds
Unrestricted funds:
Designated funds:
RRN Training Standard update		 At 1 April
2022
£
-		 Income &
gains
£
-		 Expenditure
& losses
£
-		 Transfers
£
60,000		 At 1 April
2023
£
60,000
- - - 60,000 60,000
72,740 490,318 (436,474) (60,000) 66,584
72,740 490,318 (436,474) - 126,584

Purposes of designated funds

£60,000 was designated in 2023 to produce the Restraint Reduction Network updated training standard. The training standard will then be adopted by a number of external organisations. It is the Trustees’ intention to review and update the stand every 3 years or as is deemed necessary. The update to the second version of the standard is in addition to the normal operations and should be completed by the end of the next financial year, 31/3/25.

15 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

16 Controlling party

The ultimate parent Charity is The British Institute of Learning Disabilities (Registered Charity Number 1019663). Consolidated financial statements for The British Institute of Learning Disabilities are publicly available from its registered office at c/o Respond, Brickyard, 28-30 Charles Square, London, N1 6HT.

23