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2024-03-31-accounts

Company number: 11721648 Charity number: 1190461

BILD Association of Certified Training

UNAUDITED

Report and financial statements For the year ended 31 March 2024

BILD Association of Certified Training

Contents

For the year ended 31 March 2024

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent examiner’s report .................................................................................................... 12 Statement of financial activities (incorporating an income and expenditure account) ................... 14 Balance sheet ................................................................................................................................ 15 Statement of cash flows ................................................................................................................ 16 Notes to the financial statements ................................................................................................. 17

BILD Association of Certified Training

Reference and administrative information

For the year ended 31 March 2024

Company number 11721648
Country of incorporation
United Kingdom
Charity number 1190461
Country of registration
England & Wales
Registered office C/O Respond
Brickyard
28-30 Charles Square
London
N1 6HT
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:
Teresa Sargent Chair
Iris Benson
Benjamin Higgins (resigned 31/12/23)
John Lambert
Penelope Rogers
Raymond Walker (appointed 14/12/23)
Company Secretary Mark Walmsley (Resigned 30/6/24)
Dean Farmer (appointed 16/09/24)
Key Management
personnel Ben Higgins Chief Executive
Mark Walmsley Finance and Business Director
Paul Keedwell Certification Director
Bankers Lloyds Bank PLC
1 Vicar Street
Kidderminster
WORCESTERSHIRE DY10 1DH
Solicitors Stone King LLP
Boundary House
91 Charterhouse Street
LONDON EC1M 6HR
Independent Fleur Holden FCA
examiner Sayer Vincent LLP
110 Golden Lane
LONDON EC1Y 0TG

1

BILD Association of Certified Training

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 page 1 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 to preserve and protect the physical and mental health of those with learning disabilities, autism or mental health problems by advancing 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.

Championing human rights is at the heart of all of our work. We enable, support and empower people to live the life they choose.

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

2

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Activities

The charity is a certification body accredited by UKAS, as complying with ISO17065, and licenced by the RRN to offer certification of training services.

Certification is available for in-house training, and commercial providers of training that includes restrictive practices across education, health and social care and across the British Isles to ensure relevant staff receive training that is certified as complying with RNN Training Standards. The CQC expects providers to only use training certified as complying with RNN Standards.

3

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

Achievements and performance

It is a legal requirement for specialist mental health services commissioned by NHS England to provide certified training in restraint practices.

ACT is licensed by RRN to offer the certification of training services where the training involves a restrictive component. It paid a licence fee of £149,616 to RRN this year. (2023: £134,631).

ACT charges an Application Fee for new organisations applying for registration. Once an organisation is certified, they are charged an annual organisation fee, an annual fee for each senior trainer and annual fees for the curricula they offer.

In 23/34 ACT received income of £162k for application fees and £585k for annual assessment fees, compared to £192k and £476k last year.

There are 115 training organisations certified under the scheme, with a further 32 organisations currently working towards certification.

There are 407 affiliate organisations. Affiliate organisations are service provider organisations that deliver certified training services within their own organisations on behalf of a certificated training service.

In total 2,845 trainers were working under the ACT certification scheme during the year. There are four levels of scrutiny to ensure the impartiality and objectivity of the assessment process. Training services are required to go through a recertification process every three years. In the intervening period 20% of senior trainers, curricular and affiliated organisations are subject to randomised assessment. 47 organisations have been recertified to date.

Beneficiaries of our services

Evidencing the impact of the certification scheme for its primary beneficiaries (those individuals who may be directly affected by restrictive practices) is difficult to evidence as we do not currently have the ability to gather the necessary information about whether or not restrictive practices have reduced within the treatment, care or education settings.

BILD ACT’s primary focus is on ensuring that all providers delivering restrictive practice training meet and then continue to meet the RRN standards through the application of rigorous scrutiny in line with the UKAS ISO 17065 standards for certification bodies.

BILD ACT is subject to intensive scrutiny itself by UKAS, internal audit and vertical audit to ensure it continues to meet the UKAS accreditation standards. ACT have maintained their accreditation consistently with very minor issues to address.

4

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

As part of the three-year re-certification process ACT have recognised that certified training providers must evidence the impact of their training either through data collection or via a case study presentation. They are expected to provide this as part of the requirement for recertification. ACT is collating these to provide a library to share as good practise.

ACT have recognised that evidencing the impact of certification is a priority and will be developing a methodology to evidence the impact of certification over the coming year.

The RRN standards and the certification of training organisations delivering into non-mandated sectors (Security, NHS Acute Trusts, NHS Ambulance providers and education) has been hampered by the lack of a national mandate. Progressive organisations from these sectors have wanted to certify but many will only undertake certification if there is a legal or contractual obligation in place. This means that the quality and types of training in these sectors is of variable quality and is not overseen by a UKAS accredited certification body.

Financial review

The total surplus for the period amounted to £46,296 (2023: £42,835).

Unrestricted income totalled £747,237 (2023: £667,564). Unrestricted expenditure totalled £700,941 (2023: £624,729).

Principal risks and uncertainties

The Trustees are aware of their responsibilities for ensuring that ACT 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.

A key risk is that some commercial organisations push back on having quality standards they must comply which can result in misinformation being shared. We are developing a infographic to better explain what is certified to address this misinformation from organisations with conflicts of interest.

5

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

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 £126k (2023: £79k), of which free reserves totalled £68k (2023: £79k).

Reserves 2024 2023
Total 125,746 79,450
Less tangible fixed assets - -
Less restricted funds - -
Less designated funds (58,044) -
Free Reserves 67,702 79,450

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 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.

6

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

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

We will be piloting version 2 of the training standards in a wider range of different sectors. In addition we will publishing monthly case studies to better demonstrate the positive impact of certified training

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated in December 2018 and registered as a charity on 20[th] July 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.

The Board of Trustees is responsible for the overall governance of the Charity. The number of Trustees shall be not less than 4 and not more than 20. 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 six 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 is disclosed in note 5 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.

7

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

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 of the parent charity BILD, 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.

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 ACT.

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.

8

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

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 ACT and the BILD ACT 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

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

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.

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 £1,000 (2023: £1,661) was reimbursed in expenses to 1 (2023: 2) 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.

ACT does not hold funds as a custodian.

9

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

Statement of responsibilities of the trustees

The trustees (who are also directors of BILD Association of Certified Training 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 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.

10

BILD Association of Certified Training

Trustees’ annual report

For the year ended 31 March 2024

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

Teresa Sargent Trustee and Chair

11

Independent examiner’s report

To the members of

BILD Association of Certified Training

I report to the trustees on my examination of the accounts of BILD Association of Certified Training 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:

12

Independent examiner’s report

To the members of

BILD Association of Certified Training

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

13

BILD Association of Certified Training

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

For the year ended 31 March 2024

Note
Income from:
2
3
4
Reconciliation of funds:
Total income
Expenditure on:
Charitable activities
Certification services
Total expenditure
Charitable activities
Certification Services
Total funds brought forward
Net income for the year
Total funds carried forward
Net movement in funds		 Unrestricted
£
747,237		 2024
Total
£
747,237
747,237
700,941
700,941
46,296
46,296
79,450
125,746		 2023
Unrestricted
Total
£
£
667,564
667,564
667,564
667,564
624,729
624,729
624,729
624,729
42,835
42,835
42,835
42,835
36,615
36,615
79,450
79,450
747,237
700,941
700,941
46,296
46,296
79,450
125,746

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.

14

BILD Association of Certified Training

Company no. 11721648

Balance sheet

As at 31 March 2024

Note
Current assets:
9
Liabilities:
10
14a
Total unrestricted funds
General funds
Total charity funds
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 income funds:
Designated funds
Total assets less current liabilities
Debtors		 £
88,181
552,359		 2024
£
125,746		 £
154,860
388,519		 2023
£
79,450
640,541
(514,795)		 543,379
(463,929)
58,044
67,702		 -
79,450
125,746 79,450
125,746 79,450
125,746 79,450
125,746 79,450

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

Teresa Sargent Trustee

15

BILD Association of Certified Training

Statement of cash flows

For the year ended 31 March 2024

Cash flows from operating activities
Net income for the reporting period
Decrease in debtors
Increase in creditors
Net cash 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 beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 At 1 April
2023
£
388,519		 £
46,296
66,678
50,866
2024		 Other non-
cash
changes
£
-		 £
42,835
99,669
8,940
2023
163,840 151,444
163,840
388,519		 151,444
237,075
552,359 388,519

Cash flows
£
163,840
At 31
March
2024
£
552,359
388,519 163,840 - 552,359

16

BILD Association of Certified Training

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies

a) Statutory information

BILD Association of Certified Training is a charitable company limited by guarantee and is incorporated in England & Wales.

The registered office address is c/o Respond, Brickyard, 28-30 Charles Square, London, N1 6HT.

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 Companies Act 2006.

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

c) Public benefit entity

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

d) Going concern

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

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

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.

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

17

BILD Association of Certified Training

Notes to the financial statements

For the year ended 31 March 2024

2 Income from charitable activities

Certification services
Application Fees
Assessment Fees
Sub-total for Certification services
Total income from charitable
activities		 Unrestricted
£
162,484
584,753		 2024
Total
£
162,484
584,753		 Unrestricted
£
191,848
475,716		 2023
Total
£
191,848
475,716
747,237 747,237 667,564 667,564
747,237 747,237 667,564 667,564

18

BILD Association of Certified Training

Notes to the financial statements

For the year ended 31 March 2024

3a Analysis of expenditure (current year)

Certification
Costs
£
Staff costs (Note 5)
309,300
Travel & Accommodation
27,337
Office & Admin
31,227
Professional Fees
82,071
Contribution to Group Reserves
74,808
Property & Insurance
11,425
RRN Licence fee
149,616
Finance
272
686,056
Governance costs
14,885
Total expenditure 2024
700,941		 Governance
costs
£
-
-
-
14,885
-
-
-
-
14,885
(14,885)
-		 2024
Total
£
309,300
27,337
31,227
96,956
74,808
11,425
149,616
272
700,941
-
700,941

Support costs recharged from BILD are included in the figures above

3b Analysis of expenditure (prior year)

Certification
£
Staff costs (Note 5)
274,241
Travel & Accommodation
24,248
Office & Admin
24,689
Professional Fees
74,723
Contribution to Group Reserves
67,315
Property & Insurance
11,662
Licence Fee
134,631
Finance
300
611,809
Support costs
-
Governance costs
12,920
Total expenditure 2023
624,729		 Governance
£
-
-
-
12,920
-
-
-
-
12,920
-
(12,920)
-		 2023
£
274,241
24,248
24,689
87,643
67,315
11,662
134,631
300
624,729
-
-
624,729

19

BILD Association of Certified Training

Notes to the financial statements

For the year ended 31 March 2024

This is stated after charging:
2024 2023
£ £
Independent Examiner's Fee (excluding VAT):
Independent Examination 2,000 1,850
Other services 2,750 550

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

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
£
265,144
25,712
17,104
1,340		 2023
£
234,277
23,540
15,126
1,298
309,300 274,241

Staff costs are recharges and transfers from parent Bild. ACT does not employ any staff directly.

No employee earned more than £60,000 during the year (2023: none).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2023: £nil).

Trustees' expenses represent the payment or reimbursement of travel and subsistence costs totaling £1,000 (2023: £1,661) incurred by 1 trustee (2023: 2) and 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 made to group organisations, which are detailed below:

British Institute of Learning Disabilities - Group Reserves Contribution £74,808 (2023 £67,315). BILD Restraint Reduction Network - Licence Fee £146,616 (2023 £134,631).

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

20

BILD Association of Certified Training

Notes to the financial statements

For the year ended 31 March 2024

8 Taxation

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

9 Debtors

Debtors
Prepayments and accrued income
Other creditors
Accruals
Deferred income (note 11)
Trade creditors
Amounts due to Group undertakings
Taxation and social security
Creditors: amounts falling due within one year
Trade debtors		 2024
£
84,788
3,393		 2023
£
151,921
2,938
88,181 154,859
2024
£
1,583
-
21,723
128,037
16,457
346,995		 2023
£
13,880
55,155
9,579
35,518
3,469
346,328
514,795 463,929

10 Creditors: amounts falling due within one year

11 Deferred income

Deferred income comprises annual fees for Organisations, Senior Trainers, Curricula and Affiliated Organisations.

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		 2024
£
346,328
(346,328)
346,995		 2023
£
260,479
(260,479)
346,328
346,995 346,328

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 5 for details of the recharge.

21

BILD Association of Certified Training

Notes to the financial statements

For the year ended 31 March 2024

13a
Analysis of net assets between funds (current year)		 13a
Analysis of net assets between funds (current year)
13b
14a
At 1 April
2023
£
-
Total designated funds
-
General funds
79,450
79,450
Net current assets
Total unrestricted funds
Net assets at 31 March 2023
Salesforce Development IT System
Unrestricted funds:
Designated funds:
Net assets at 31 March 2024
Analysis of net assets between funds (prior year)
Net current assets
Movements in funds (current year)		 General
unrestricted
£
67,702		 Designated
£
58,044		 Total funds
£
125,746		 At 31 March
2024
£
58,044
67,702 58,044 125,746
General
unrestricted
£
79,450		 Total funds
£
79,450		 Transfers
£
60,000
79,450 79,450
Income &
gains
£
-		 Expenditure
& losses
£
(1,956)
- - (1,956) 60,000 58,044
79,450 747,237 (698,985) (60,000) 67,702
79,450 747,237 (700,941) - 125,746

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)
General funds
Unrestricted funds:
Total unrestricted funds		 At 1 April
2022
£
36,615		 Income &
gains
£
667,564		 Expenditure
& losses
£
(624,729)		 Transfers
£
-		 At 1 April
2023
£
79,450
36,615 667,564 (624,729) - 79,450

Purposes of designated funds

Salesforce Development IT System - The fund has been designated to enable a replacement IT system for the submission of certification evidence. The new system will integrate with our current systems in a single and enable us to provide a better service those going through certification.

22

BILD Association of Certified Training

Notes to the financial statements

For the year ended 31 March 2024

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 Ultimate controlling party

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

23