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British Association for Immediate Care
{A charitable company limited by guarantee)
Annual Report & Financial Statements
Period ended 30 April 2024
Registered with Companies Hovse in England & Wales
Company N,: 03553177
Registered with the Charity Commission in England & Wales
Charity N, 1188273

Annual Report
For the period ended 30 April 2024
Contents
Page
Trustees, annual report lincorporating the directors, reportl
Independent examiner's report to the trustees
Statement of financial activities (including income and expenditure account)
li
Balance sheet
12
Statement of cash flows
14
Notes to the financial statements
15

British Association for Immediate Care
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report)
Year ended 30 April 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial slalements of the charity for the year ended 30 April 2024.
The financial statements have been prepared in accordance with the accounting policies sel out in notes lo
the accounts and comply with the charity's governing document, the Charities Act 2011 and Companies Act
2006 and Accounting and Reporting by Charib"es". Statement of Recommended Practice applicable lo
Charities preparing their accounts in ac¢ord8nce with the Financial Reporting Standard applicable in the UK
and Republic of Ireland published in October 2019.
Chair's report
This report focuses on the period from the 1 May 2023 until 30 April 2024. and in opening, I would like lo
thank my prede￿$sOr Mr Paul Gales who served as Chairman until Odober 2023. leading the Association
into a period of operational growth and stability following its strategic restructuring. I was delighted to be
afforded the opportunity to award Paul, Fellowship of the Association in recognition of his distinguished and
unliring service to the Association over many years. Furthemiore. Dr Rowland Cottingham was also
awarded Fellowship of the Association in recognition of his exemplary service over many years, most
re￿ndY serving as Honorary Treasurer throughout the period of the strategic restructuring.
The period covered by this review has been challenging for the Associatlon and ils members with NHS
industrial action, a spiralling cost of living and global conflict all leading to ever increasing financial burdens
and uncertainties. Despite this, membership continued lo grow and although the rale of expansion declined,
the Association remains in a healthy position.
We weie grateful lo receive a further £250,000 donation from the HELP Appeal which has beèn distributed
via two grant application processes lo affiliated schemes, lo support their operational activities. Added lo
this, the Association has benefited from a very generous legacy from the eslale of the late Mrs Lynne
Galbraith, which we were notified of in 2021122 bul only received in 2023124, which will help thè Association
achieve its charitable objectives.
Our education portfolio continues lo be well received and largely ran al full Capacity until towards the end of
the period when the economic situation NHS staffing pressures stsrted lo lake their loll. Despite this, we
Continue lo grow our portfolio and offer highly regarded Courses lo a variety of delegates as well as
providing a number of bespoke courses al home and abroad.
Our October 2023 conference was a success attracting reinvigorated sponsorship and welcoming many
new and younger faces. The conference was held in association with the Academic Department of Military
Emergency Medicine for the first time. This proved to be a very popular and suc￿Ssful collaboration, and
one which we hope will continue for future conferences.
Our offices continue to run smoothly, providing seamless behind the scenes work. We welcomed Mrs Holly
Satterthwaile to the team in April 2023 as she has become a key rnember of our team as the Business
manager for Courses and Events.
I would like lo dose this report by sincerely thanking our education faculty members, members of the board
lour Irusleesl and our office staff. Wilhoul the dedication and expertise of all of these groups, we would not
be able lo carry out the work of British Association for Immediate Care. Finally, I would like lo express my
gratitude to our members who continue to choosè lo be part of the Association and I look forward lo
continuing lo serve the Association and ils members during the next year.
Andy Pountney
Chair

British Association for Immediate Care
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (continued)
Year ended 30 April 2024
Reference and admlnlstratlve detalls
Reglstered charlty name
British Association for Immediate Care
Charlty reglstratlon number
1188273
Company registration number
03553177
Principal office and registered Easton House
office
4 Turret Lane
Ipswich
Suffolk
IP4 1DL
The trustees
The trustees who served during the year and at the date of approval were as follows..
Dr A Pountney (Chairl
Mr P Gates
Dr R Cottingham (Hon Treasurer)
Lt Col J Batrall RAMC
ProfA Leary MBE
Dr K Muscroft (resigned 5 September 20241
Prof T Quinn Iresigned 16 August 20241
Dr R Steyn
Company secretary
Mr A Kemp MBE FBASICS (Chief Officer)
Honarary Appointments
President
Vice president
Prof Sir Keith Porter (resigned 5 October 20231
Dr P Holden FBASICS
Independent examiner
Mark Proctor FCA DChA
Lovewell Blake LLP
Chartered accountants
Bankside 300
Peachman Way
Broadland Business Park
Norwich
NR7 OLB
Bankers
Royal Bank of Scotland
8-10 Princes Street
Ipswich
Suffolk
IP1 1QT
Solicitors
Birkells LLP
Providence house
141-145 Princes Street Ipswich
Suffolk
IP1 1QJ

British Association for Immediate Care
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (continued)
Year ended 30 April 2024
Oblectlves and actlvltles
Our objects are".
1. For the public benefit, the relief of persons suffering injury or illness including by, bul not limited to".
advancing the education of individuals who provide pre-hospital immediate care including health
care professionals from a wide range ol professions as well as military medical personnel, associate
praclilioners, Community first responders and first aid and voluntary rescue stsff,. and
acting as a resource body for schemes, individuals and other organisalions who provide pre-hospital
immediate care.
2. To advance the education of the public in general land particularly amongst health care professionals) in
the subject of pre-hospital immediate care and to promote research for the public benefit in all aspects of
that subject and to publish the useful results of such research.
Publlc beneflt
Our main 8clivilies are described wthin this report. All our charitable activities focus on the 8clivilies
described within our Objects. These activities are undertaken lo further our charitable purposes for the
public benefit through contributing lo the reliel of persons suffering from serious injury and illness by the
provision of specialist education, acting as a national resource body and encouraging research in pre-
hospital immediate care.
The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when
planning future activities.

British Association for Immediate Care
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (continued)
Year ended 30 April 2024
Achlevements and performance
Having weathered the Covid pandemic, undergone a strategic reslrucluring and now is operating in post-
BREXIT UK within a significant and ongoing economic downturn the Association has continued lo blossom
and lo develop. Whilst the tail end of the reporting period saw a Small reduction in overall growth and
course uptakes, the Association is fimily established as a leading provider of pre-hospital education, a
buoyant membership association and resource for our affiliated schemes as well as a point of reference for
national and academic groups and organisations.
Office delivery
Continuing lo work as a hybrid model the office is physically stsffed five-days a week whilst providing our
stsff who include mothers of young children the flexibility to work from home lo the benefit of their domestic
life as well as the Association.
Cost savings continue to be made as staff develop expertise in areas such as website development and
maintenance as well as bringing in-house some services historically outsourced. Maintaining a level of
inter-operability bebNeen members of staff whilst streamlining into three distinct teams (Membership,
Courses & Events and Finance) has also brought stronger focus lo key areas of delivery whilst ensuring all
round service is maintained to a high standard during periods of annual leave and other absence.
Membershlp and scheme servlces
Membership numbers have Increased over the reporting period. April saw the long-setvice awards sent out
with members receiving lapel pins marking their 10, 15, 20 and 3(￿year membership anniversaries. The
Association was again privileged lo be recognised as one of the nominating bodies for the award of the
Kings Coronation Medal having previously been similarly recognised for the award of the late Queen's
Jubilee Jubilee Medals and these We￿ dispatched in March.
Over £1-million in lolal has now been distributed to schemes via a competitive grant process with monies
donated by the HELP Appeal.
A number of national relationships are in pla¢e with new ones established to represent our aims and the
interests of our members and affiliated schemes.
Faculty of Pre-Hospital Care at the Royal College of Surgeons of Edinburgh
Association of Ambulance Chief Executives IAACEI
National Associatlon of Medical Directors INASMEDI
Driver Training Advisory Group of AACE IDTAG).
National HEMS Audit and Research Forum
Association of Anaesthetisls of Great Britain and Ireland IAAGBII
Added lo that the Association has been active in representing our Tnembers as part of academic consensus
meetings for two research projects."
EXIT Proje
PROTECTeD Study, Wa￿iCk Medical School
Courses and Events
There has been a totsl of 17-PHEC and 2-ICC courses delivered within the reporting period. Additionally,
there were 11-bespoke courses in the same period. A welcome addition lo our educational portfolio and
delivered at no cost to our members have been the BASICS Insights webinars which have proved very
popular across all stratums of our membership.

British Association for Immediate Care
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (continued)
Year ended 30 April 2024
Flnanclal revlew
The Charity has performed strongly over the last year, with continued support from the HELP appeal to
distribute lo our Schemes as well as the receipt of a substantial legacy, for which the Charity expresses its
thanks. This latter has boosted our reserves such that the organisalion remain5 well buttressed against
future financial shocks and continues to function as a going concem in excellent health.
Our income from courses has remained buoyant, and we saw a small increase 1140/01 in income over
last year from them. The Charity has always valued ils stsff and followng Government guidance on
living wages ensured that we were fully compliant with legislation, raising salaries appropriately from
April 1 2023. Reflecting the increased activity in the office supporbng schemes and members, we have
also welcomed two new members of stsff.
Our income this year lolals £617,133 12023.. £571,065), with £102,614 12023.. £87,051) of membership
income and an income of £257,692 12023.. £249.8841 from our courses. We would like to pay tribute to all
our Instructors and Course Directors who have worked so tirelessly to deliver this highly sought-after
leaching. As noted above, the HELP appeal continues generously to donate £250k per annum to the
Association to support our schemes and members.
Expenditure for the year lotalled £655,14512023.' £603,594) resulting in an overall deficit of £38,01212023'.
deficit of £32,529).
Our fixed assets are relatively unchanged at £244,52512023.. £242,274) and nel current assets of £483,371
12023.. £523,634) mean that the charity has lotsl funds of £727,89612023.. £765,9081 at the year end.
This smdl sh(rtfdl for c£)nsecuthe years has already been responsibly addressed by the Board and
some adjuslmenls have been recommended. We have not reviewed our subscription level for seven
years, and the Board has reluctsndy conduded that a change in subscription should now be
recommended lo the membership. This is expected to ameliorate our position and bring the Charity back
next year into surplus.
Our pricing policy
Our pricing strategy for both our courses is focused on delivering cost effective opportunities for the
Association's members, whilst ensuring that others active and interested in pre-hospital care are also able
lo allend at a competitive and fair price. A 20/0 inflationary increase in course ¢ostings was applied at the
end of the financial period against a national background of sharply rising prices. increased fuel costs and
increased venue costs. We were able to limit the effects of inflation through negolialing our venue prices
against a backdrop of loyally and continued use to our two key training venues and through innovation in
our own use of simulation cutting out the costs of cadaveric parts.
Annual subscriptions
The subscription structure has remained wilhoul change or increase since 2017. The period since then has
seen the charity functioning well in a time of significant inflation. The Board now recommends a modest
increase in annual subscriptions to allow the Charity lo continue lo grow.
Donatlons and Lggacles
The HELP Appeal in October of 2023 donated a total of £250,000 which has been used to provide 17 cash
grants within this reporting period.
A very welcome legacy donation tolalling £217,000 was received from the estate of Mrs Lynne Galbraith.

British Association for Immediate Care
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (continued)
Year ended 30 April 2024
Flnanclal revlew (continue
Reserves pollcy and golng Concern
The Trustees are very mindful of the need lo be diligent and use the Association's money to further ils
objects as 8 chaiily. As a charity, the Association is required to ensure that It does not have excessive
amounts of reserves and that ils money is used to further the obiecls".
The charity musl ensure that il uses ils financial reserves lo further its objects. The charity musl not
keep large reserves as this could affect future income from other sources as they would want to see
the charity use the money to further ils objects appropriately.
There is a need to ensure that the charity has some reserves of money to continue to function
should no income be forthcoming for whatever reason. Whilst the Charity currenuy has a regular
income this should not be relied on and proper bLJdget production, monitoring and planning should
be in place to minimise risk.
The charity will maintain a reserve to meet its running costs for 12 months. This money is to be
maintained in a bank account with appropriate access.
Where the charity has a specific business case for a project a fund will be set up to ensure the
money for this is dedicated to delivering the project.
As al the year end, free reserves of the charity amounted to £394,76712023". £445,967) and al this point In
lime, the Trustees ale conlenl that the reserves il holds will allow il to successfully function for the next two
lo three years wilhoul further income. We therefore consider the Charity to remain as a going ¢oncern.
Al the year end the charity also held reslricled reserves of £88,60412023." £77,687).
Plans for future periods
Future plans revolve around strengthening the office base with recruitment of a Course & Events Business
Manager and fv40 part-time staff inslrudors. This is in response to the increased demand for courses
including within the bespoke sector.
Added lo this a short-term management and governance consultant wll be employed to review our risk
management procedures and to advise on our board structure and recruitment Policies. A key aim as the
Association moves forward is to re-eslablish its role wthin national governance and discussions for matters
relating to pre-hospital care. The current activities in this area demonstrate that there is a role for the
Association to play and that as this area of activity is extended our affiliated schemes wll gain greater
Iraclion regionally by our activities nationally.

British Association for Immediate Care
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (continued)
Year ended 30 April 2024
Structure. governance and management
Governlng Document
The British Association for Imrnediate Care is a company limited by guarantee governed by its Articles of
Association dated 14 February 2020, amended by special re501ulions on 8 February 2021 and more
reCen￿Y October 2022. It is regisleied as a charity with the Charity Commission. Membership is open lo
individuals interested in pre-hospital emergency care and lo schemes organised to provide the same.
Individual members agree lo contribute £1 in the event of the Charity winding up.
Appointment of trustees
As sel out in the Articles of Association, up to six Iruslees are elected by the voting membership of the
Association. The trustees have the power to ¢￿0p1 up lo five others to serve as trustees. these are normally
non-voting members of the Association and would normally be non-members. The chair and other officers
of the Iruslees are appointed from amongst the Iruslees themselves ac¢ording lo their needs.
All members are circulated ¥Arith invitsb'ons to nominate trustees prior to an election taking place. The
election of trustees occurs normally at an annual general meeting. When considering co-opting trustees,
the Board has regard to the requirement for any specialist skills needed.
Trustee induction and training
Trustees are encouraged lo attend appropriate external training events where these will facilitate the
undertaking of their role.
Fundralslng Regulator
The charity does not adively fundrsise from the public or run legacy campaigns or undertake similar
fundraising activities in ils own right or via a tiading subsidiary or third party. The ttuslees are pleased lo
receive unsolicited gifts and legacies from patrons and supporters who generously suptX)rt our immediate
care work, however the trustees have no plans lo actively fundraise from the public in the foresèeable
future.
There have been no complaints to the Fundraising Regulator in the period.
Risk Policy
The Association is required to have an uwto-date risk register. This documents all the risks il is exposed to,
and what mitigations are in place. The risk register is reviewed at regular intervals.
The Trustees have assessed the major risks to which the charity is exposed, in particular those related lo
the operations and fInan￿S of the charity and are satisfied that systems are in place to mitigate our
exposure lo these major risks.
Investment pollcy and performance
The trustees, having regard lo the liquidity requirements of operab.ng the Association, have kept available
funds in an inlerest-bearing deposit account.

British Association for Immediate Care
Company Limited by Guarantee
Trustees, annual report (incorporating the directors. report) (continued)
Year ended 30 April 2024
Structure. governance and management (continued)
Key management personnel remuneratlon
The Iruslees consider the Association's trustees, and the senior management team cornprise the key
management personnel of the charity in charge of directing and controlling, running and operating the
Association on a day-lTrday basis. All ttuslees give of their time freely and no trustee received
remuneration in thè year. Detsils of Iruslees, expenses and related party transactions are disclosed in notes
15 and 26 to the accounts.
The pay of the senior staff is reviewed annually and normally increased in accordance with average
earnings. In view ol the nature of the charity, the trustees benchmark against pay levels in the
adminislralive levels of the NHS and local govemment.
Related parties
None of our trustees receive remuneration or other benefit from their worf( with the charity. Any connection
beiween a trustee or senior manager of the charity with a supplier must be disclosed to the full board of
trustees in the same way as any other contractual relationship with a related party. There are no related
party transactions to report.
Small company provlslons
This report has been prepared tsking advantage of the small companies, exemption of section 415A of the
Companies Act 2006.
The trustees, annual report was approved on
Iruslees by..
7 Septembei 2024
and signed on behalf of the board of
Dr A Pountney (Chairl
Trustee

British Association for Immediate Care
Company Limited by Guarantee
Independent examiner's report to the trustees of British Association for
Immediate Care
Year ended 30 April 2024
I report lo the charity trustees on my examination of the financial statements of the company for the year
ended 30 April 2024 which comprise the slalement of financial activities Iincluding income and expenditure
account), balance sheet, slalement of cash flows and the related notes.
Responslbllltlg$ and basls of report
As the charity trustees of the company land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial slalemenls in accordance with the requirements of the
Companies Act 2006 Ilhe 2006 Act'l.
Having satisfied myself that the financial slalements of the company are not required lo be audited under
Part 16 of the 2006 A¢1 and are eligible for independent examination, I report in respect of my examination
of your company's financial statements as carried out under section 145 of the Charities Act 2011 I'the
2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission
under section 14515llbl of the 2011 Act.
Independent examinefs statement
Since the charity'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 l am qualified lo undertake the examination because l am
member of the Inslilule of Chartered Accountants in England and Wales IICAEWI, which is one of the Iisled
bodies.
I have Completed my examination. l Confirm that no matters have come lo my attention in connection with
the examination giving me Cause lo believe that in any material respect".
accounting records were not kept in respect of the company as required by section 386 of the
2006 Act, or
the financial statements do not accord with those records,. or
the financial statements do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a
malter considered as part of an independent examinab'on,. or
the financial statements have not been prepared in accordance with the methods and principles
of the Statement of Recommended Practice for accounting and reporting by charities applicable
lo charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable In the UK and Republic of Ireland IFRS 1021.

British Association for Immediate Care
Company Limited by Guarantee
Independent examiner's report to the trustees of British Association for
Immediate Care (continued)
Year ended 30 April 2024
I have no COn￿mS and have come across no other matters in connection with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Mark Proctor FCA DChA
Independent Examiner
Lovewell Blake LLP
Chartered accounlanls
Bankside 300
Peachman Way
Broadland Business Park
Norwich
NR7 OLB
2910112025
10-

British Association for Immediate Care
Company Limited by Guarantee
Statement of financial activities
(including income and expenditure account)
Year ended 30 April 2024
2024
Restricted
funds Totsl funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Ch8ritsbl& activities
Other trading activities
Investment income
Other income
1,488
360,306
250,000
251,488
360,306
250,370
316,935
2,672
720
368
5,335
5,335
Total income
367,133
250,000
617,133
571,065
Expenditure
Raising funds
Costs of other trading activities
Charitsble activities
10
11,2641
1427,3181
1428,5821
11.2641
1653.8811
1655.1451
{4.3661
1599,2281
1603,5941
1226,5631
1226,5631
Totsl expenditure
Net expenditure before transfer of funds
161,4491
23,437
138,0121
{32,5291
Transfers bebNeen funds
12,500
112,5001
Net movement In funds
148,9491
10,937
138,0121
{32,5291
Reconclllatlon of funds
Total funds brought forward
Totsl fvnds carrled forward
688,241
77,667
765,908
798,437
639,292
88,604
727,896
765,908
The stslemenl of financial activities includes all gains and losses r￿ogniSed in the year.
All income and expenditure derive from continuing adivities.
The notes on pages 15 to 26 form part of these financial statements.
11

British Association for Immediate Care
Company Limited by Guarantee
Balance sheet
30 April 2024
2024
2023
Note
Flxed assets
Tangible fixed assets
16
244,525
242,274
Current assets
Stocks
Debtors
Cash at bank and in hand
17
18
14,067
25,142
562,286
601,495
14,067
261,052
375,387
650,506
Creditors.. Amounts falling due within
one year
19
1118,1241
1126,8721
Net current assets
483,371
523,634
Totsl assets less current liabilities
727,896
727,896
765,908
765,908
Net assets
Funds of the charity
Restricted funds
Unrestricted funds..
Revaluation reserve
Other unrestricted income funds
88,604
77,667
20,000
619,292
20,000
668,241
Total unrestrlcted funds
639,292
688,241
Total charlty funds
22
727,896
765,908
For the year ending 30 April 2024 the charity was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
Dire¢lors' responsibilities..
The members have not required the company to obtain an audit of ils financial slalements for the year
in question in accordance with section 476.,
The diredors acknowledge their responsibilities for complying with the requirements of the Act with
respect lo accounting records and the preparation of financial statements.
These financial slalements have been prepared in accordance wV(h the provisions applicable lo companies
subject lo the small Companies. regime.
The balance sheet
continues on the following page.
The notes on pages 15 to 26 form part of these financial statements.
12-

British Association for Immediate Care
Company Limited by Guarantee
Balance sheet (continued)
30 April 2024
These financial slalemenls were approved by the board of trustees and aulhorised for issue on
? Septombor 2024 and are signed on behalf of the board by..
Dr A Pounlney Ichairl
Trustee
Dr R Cottingham (Hon Treasurer)
Trustee
Company registration number.. 03553177
The notes on pages 15 to 26 form part of these financial statements.
13-

British Association for Immediate Care
Company Limited by Guarantee
ststement of cash flows
Year ended 30 April 2024
2024
2023
Cash flows from operatlng actlvltles
Nel expenditure
138,0121
132,5291
Adjustments for.
Depreciation of tangible fixed assets
Other interest receivable and similar income
12,752
15,3351
8,722
17201
Changes in..
Stocks
Trade and other debtors
Trade and other creditors
1,077
126,3881
44.508
235.910
18.7481
196.567
Cash generated from operations
15,3301
Interest received
5,335
720
Net cash fromllused inl operating activib'es
201,902
14,6101
Cash flows from Investlng a¢tlvltles
Purchase of tangible assets
Net cash used in Investing activities
115,0031
115,0031
113,0011
113,0011
Net increaselldecreasel in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
186,899
375,387
562,286
117,6111
392,998
375,387
The notes on pages 15 to 26 form part of these financial statements.
14-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements
Year ended 30 April 2024
General Infomiatlon
The charity is a public benefit enlily and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office Is Easton House, 4 Turret Lane, Ipswieh, Suffolk, IP4 1 DL.
Statement of complianco
The charity constitutes a public benefit entity as defined by FRS 102. The financial slalements have
been prepared in accordance with Accounting and Reporting by Charities. Stslemenl 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, the
Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland IFRS 1021.
the Charities Act 2011. the Companies Act 2006 and UK Generally Accepted Accounting Practice.
Accounting policies
Basls of preparatlon
The financial slalements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets measured at fair value through income or expenditure.
Golng concern
The financial slalements have been prepared on a going concern basis as the Trustees 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 slalemenls.
The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able
to continue as a going concern.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's
purposes.
Designated funds are unreslricled funds earmarked by the trustees for parti'cular future project or
commitment.
Reslricled funds are subjected lo reslriclions on their expenditure declared by the donor or through
the terms of an appeal.
15-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
Accountlng pollcles (continued)
Income
All income is Included in the stslemenl of financial activities when enlillemenl has passed to the
charity, il is probable that the economic benefits associated with the transaction will flow lo the charity
and the amount can be reliably measured. The following specific policies are applied lo particular
categories of income".
income from donations or grants is recognised when there is evidence of entitlement to the gift,
receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and enlillement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical
to measure reliably, in which case the value is derived from the cost to the donor or the
estimated resale value. Donated facilities and services are recognised in the accounts when
received if the value can be reliably measured. No amounts are included for the contribution of
general volunteers.
income from charitsble activities included in full when re￿1vable and deferred where received
in advance.
income from sale of merchandise is recognised when the significant risks and rewards of
ownership of the goods have passed to the buyer.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the stslemenl of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned lo charitable
activities.
other expenditure includes all expenditure that is neither related lo raising funds for the charity
nor part of its expenditure on charitsble activities.
All costs are allocated lo expenditure categories reflecting the use of the resource.
Operating leases
Lease payments are recognised as an expense over the lease term on a slraight-line basis.
16-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
Accountlng pollcles (continued)
Tanglble assets
Tangible assets are initially recorded at Cost, and subsequèntly stsled al cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded al
the fair value al the dale of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as lo write off the cost or valuation of an asset, less its residual value.
over the useftjl economic life of that asset as follows..
Fixtures, fittings and equipment
Equipment
25Q/o reducing balan
25°/o Straight line
Stocks
Stocks are measured al the lower of cost and estimated selling price le5S Costs lo complete and sell.
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party lo the
contractual provisions of the inslrumenl.
Basic financial instruments are initially recognised al the amount receivable or payable including any
related transaction costs, unless the arrangement conslitules a financing transaction, where it is
recognised al the present value of the future payments discounted al a market rate of interest for a
similar debt instrument.
Current assets and CLJrrent liabilities are subsequendy measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Deflned contrlbutlon plans
Contributions lo defined contribution plans are recognised as an expense in the period in which the
related service is provided.
Limited by guarant80
British Association for Immediate Care is a company limited by guarantee with no share capital. The
liability of each member in the event of a winding up is limited lo £1.
Donations and legacies
Unrestricted
Funds
Restricted Totsl Funds
Funds
2024
Donations
Donations
1,488
1,488
17-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
Donatlons and legacles (continued)
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grants
HELP Appeal
250,000
250,000
250,000
251,488
1,488
Unrestricted
Funds
Restricted Totsl Funds
Funds
2023
Donations
Donations
370
370
Grants
HELP Appeal
250,000
250,000
370
250,000
250,370
Charltsble a￿[vItI0$
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Membership
Educab'onal courses
102,614
257,692
360,306
102.614
257.692
67,051
249.884
67,051
249,884
316,935
360,306
316,935
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Shop income
2,672
2,672
Investment income
Unrestri¢ted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
5,335
5,335
720
720
Other Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Other income
368
368
18-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
10. Costs of other tradlng actlvltles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Cost of goods
1,264
1,264
4,366
4,366
19-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
11. Expendlture on charltable actlvltles
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Wages and salaries
Grants awarded
Rent and rates
Light and heat
Travel and subsistence
Insurance
Repairs and renewals
Telephone
Other office costs
IT costs
Security
Legal and professional
Courses
Bank charges and streamline fees
Conference costs
Advertising
Depreciation
Governance costs
148,735
632
1,511
3,192
19,683
6,155
96
1,161
14.088
11.150
630
3,017
125.320
10,475
61,589
148,735
227,195
1,511
3,192
19,683
6,155
96
1.161
14,088
11.150
630
3,017
125,320
10,475
61,589
226,563
12,752
7,132
12,752
7,132
427,318
226,563
653,881
Unrestricted
Funds
Restricted Totsl Funds
Funds
2023
Wages and salaries
Grants awarded
Rent and rates
Light and heat
Travel and subsislen
Insurance
Repairs and renewals
Telephone
Other office costs
IT costs
Security
Legal and professional
Courses
Bank charges and streamline fees
Conference costs
Advertising
Depreciation
Governance costs
103,220
103,220
248,641
1,032
3,379
14,916
5,877
248,641
1,032
3.379
14.916
5,877
1,167
11.767
5,867
1,040
2,869
123,234
10,006
50,088
299
8,722
7,104
1,167
11,767
5,867
1,040
2,869
123,234
10,006
50,088
299
8,722
7,104
350,587
248,641
599,228
-20-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
Governance costs
2024
2023
Independent examination fee
Accountsncy fees
5,940
1,192
5,400
1,164
7,132
7,104
Grants to institutions:
2024
2023
BASICS Devon
BASICS Dorset
BASICS Essex
BASICS North East
BASICS North Staffordshire
SARS IBHECCS}
BEEP Fund
BRAVO Medics
EMICS
MEDSERVE Wales
MARS
North Wesl BASICS
SCAS
SARS
SWIFT Medics
SAVES
SCAS BASICS
YAS BASICS
27,000
23,244
25,000
24,397
16,200
15,000
2,400
20,000
22,174
25,000
24,397
20,000
23,750
16,000
15,257
20,000
7,920
17,765
4,200
21,071
24,902
15,000
25,000
23,980
15,547
226,563
248,641
12. Net expendltur&
Net expenditure is stsled after chargingllcreditingi".
2024
2023
Depreciation of tangible fixed assets
Operating leases
Independent examiners fee
12,752
4,116
5,940
8,722
4,762
5,940
21

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
13. Independent examlnatlon fees
2024
2023
Fees payable lo the independent examiner for".
Independent examination of the financial slalements
5,940
5,940
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security costs
Employer contributions lo pension plans
136,614
6,121
6,000
95,885
2,937
4,398
148,735
103,220
The lolal remuneration of key management personnel of the Charity was £55,90212023. £52,207).
The average head count ol employees during the year was 612023". 41.
No employee received employee benefits of more than £60,000 during the year12023.' Nill.
15. Trustee remuneration and expenses
None of the trustees lor any persons connected wth theml received any remuneration during the
period12023.' £Nill.
Two trustees were reimbursed a total of £257 for travel and meeting expenses 12023.. three trustee
was reimbursed a total of £1,148). One trustee was paid a total of £1,000 for instructor fees 12023..
one trustee was paid a total of £2,640 for instructor fees).
The charity has purchased trustee indemnity insurance for £70212023.. £1,088).
-22-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
16. Tanglble flxed assets
Flxtures.
Freehold flttlngs and
property
equlpment
Computsr
equlpment
Totsl
Cost
At 1 May 2023
Additions
220,000
83,017
1,157
84,174
45,630
13,846
59,476
348,647
15,003
363,650
At 30 April 2024
Depreciation
At 1 May 2023
Charge for the year
At 30 April 2024
220,000
81,142
791
25,231
11,961
37,192
106,373
12,752
119,125
81.933
Carrying amount
At 30 April 2024
At 30 April 2023
220,000
2,241
22.284
244,525
220,000
1,875
20.399
242,274
The propety was valued externally by Fenn Wright LLP, Ipswich in July 2021.
17. Stocks
2024
2023
Merchandise
14,067
14,067
18. Debtors
2024
2023
Trade debtors
Prepayments
Other debtors
14,249
10,393
500
22,286
21,828
216,938
25,142
261,052
19. Credltors.. Amounts falllng due wlthln one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
2,598
115,499
6,344
118,352
1,487
689
27
118,124
126,872
-23-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
20. Deferred Income
2024
2023
At 1 May 2023
Amount released to income
Amount deferred in year
At 30 Aprll 2024
110,676
1110,6761
109,559
50,273
150,2731
110,676
110,676
109,559
Deferred income above is in relation lo courses and memberships for 202412025.
21. Pensions and other p05t retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £6,00012023'. £4,398).
22. Analysls of Charltsblo fvnds
Unrestricted funds
At
Transfers 30 April 2024
At 1 May 2023
Incolne Expenditure
General funds
Education Fund
Revaluation reserve
206.687
461,554
20.000
109.441
257,692
1242.7551
1185,8271
40.929
128,4291
114,302
504,990
20,000
688.241
367,133
1428.5821
12,500
639,292
Al
Transfers 30 April 2023
At 1 May 2022
Income
Expenditure
General funds
Education Fund
Revaluation reserve
351,561
334,904
20,000
71,181
249,884
1231,7191
1123,2341
15,664
206,687
461,554
20,000
706,465
321,065
1354,9531
15,664
688,241

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
22. Analysls of charltable funds (continuedj
Restrlcted funds
At
Transfers 30 Aprll 2024
At 1 May 2023
Income Expenditure
Travel Fund
Cotton Trust
Steel Fund
Haywood Memorial Fund
Romanian Appeal
HELP Appeal
77.667
250,000
1226.5631
1226,5631
112,5001
112,5001
88,604
77.667
250,000
88,604
Al
Transfers 30 April 2023
At 1 May 2022
Income
Expenditure
Travel Fund
Cotton Trust
steel Fund
Haywood Memorial Fund
Romanian Appeal
HELP Appeal
2,339
2,500
92
714
2,519
83,808
12,3391
12,5001
1921
17141
12,5191
17,5001
115,6641
250,000
1248,6411
1248,6411
77,667
91,972
250,000
77,667
HELP Appeal fund
The HELP Appeal fund provides grants to schemes.
Transfers between funds
Transfers from the HELP Appeal fund represent a contribution towards the administration of the
charity and also the annual conferell￿.
-25-

British Association for Immediate Care
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 30 April 2024
23. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Nat assots
244,525
512,891
1118,1241
639,292
244,525
601,495
1118,1241
727,896
88,604
88,604
Unrestri¢led
Funds
Reslri¢led Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
242,274
572,839
1126,872}
242,274
650,506
1126,8721
77,667
688,241
77,667
765,908
24. Analysls of changes In net debt
At
At 1 May 2023 Cash flows 30 Apr 2024
Cash al bank and in hand
375,387
186,899
562,286
25. Operating lease commitsnents
The total future rninimum lease payments under non-cancellable operating leases are as follows..
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
2,792
2,371
4,056
5,164
5,163
9,220
28. Related parties
There were no related party transactions in the year12023'. £Nill-
-26-