our year 2020 The annual report and accounts of British Epilepsy Association ## Contents |Chair’s report|4| |---|---| |Honorary Treasurer’s report|5| |Trustees’ report|6-10| |Strategic report|11-22| |Independent Auditor’s report|24-26| |Statement of fnancial activities|28| |Balance sheet|29| |Cash fow statement|30| |Notes forming part of the fnancial statements|31-46| |Glossary|47| British Epilepsy Association (a company limited by guarantee) Registered number: 00797997 Charity number: 234343 British Epilepsy Association: Annual Report and Accounts **3** ## Chair’s repor t By any measure 2020 was the most extraordinary year. I don’t think the charity has ever been so comprehensively and rigorously tested as it was last year. I equally believe that our response to the Coronavirus COVID-19 pandemic showed the charity in its best light – full of determination and commitment, holding true to its values, remaining calm and measured, employing its great capacity for innovation, flexibility and agility and above all continuing to be there for all those who rely on us and who needed us more than ever. What happened in 2020 and the charity’s story through that year are an immense tribute to all the people who were part of it and helped to make it ultimately a successful and safe journey. I am truly grateful and in awe of the thousands of people who were involved – members, donors, hard working volunteers, trustees, our fantastic staff and management and so many well wishers. Looking back to the Spring of 2020, it was a time of huge uncertainty and upheaval. Most of our conceived realities about the world we lived in had changed or were changing right before our eyes. It was essential that the charity adapted with speed to this rapidly and ever changing environment. It did so and with great success. Service delivery was reinvented to provide virtual alternatives. New fundraising opportunities were quickly identified and implemented to replace those lost. From March onwards the majority of staff worked from their homes without any interruption to the quality or quantity of their work. The charity remained as a beacon of hope and support for everyone affected by epilepsy. The Council of Management also had to learn new ways of working including holding remote attendance meetings and did so with great enthusiasm and professionalism. The sound governance of the charity remained intact throughout the year and I would like to acknowledge the tremendous effort made by all the Council members that made this possible and, in particular, to the members of Council’s Standing Committee who provided me with steadfast support throughout. Two colleagues left us in 2020. Ellie Wilmshurst was unsuccessful in her attempt to be elected to Council when her co-opted term came to an end in September. Nevertheless, Ellie’s contribution during her time as a Council member was full of passion and commitment and we shall miss her. James Sheward decided to resign from the Council towards the end of the year to pursue other interests. Finally, Jan Follett resigned from Council on 17 February 2021 having served as a trustee with us for 23 years. We wish them all well for the future. We were also without one of our most experienced and long serving Council members in Beryl Sharlot who is currently recuperating from major surgery. We wish her well in her journey back to good health. One other departure I would like to acknowledge is that of Simon Wigglesworth who retired at the end of 2020 after 19 years as our deputy chief executive. His work for the charity over all that time leaves a lasting legacy that we will benefit from for many years to come. 2020 was the 70th anniversary year of the founding of British Epilepsy Association. I had thought at the beginning of the year that when writing this piece I would be reflecting on the charity’s proud history and what a wonderful year of celebration we had enjoyed. Instead, for different reasons, we can look back on the year as one of the most remarkable we have experienced. 2021 is going to be another tough year but the way the whole charity responded to the challenges of 2020 and the resilience and strength it showed can only give us cause for optimism about the future. Despite all the challenges, the Association remains in good shape and ready to meet new ones as we move towards a post COVID world and will play its part in ensuring people with the condition are not left behind once more and have access to the services and support they need. **Richard Chapman Chair, Council of Management 11 May 2021** **4** British Epilepsy Association: Annual Report and Accounts ## Honorar y Treasurer’s repor t As a consequence of years of prudent financial management, the charity entered 2020 in a very healthy financial position. This was just as well. The charity was about to experience the most challenging and unpredictable 12 months. We did not begin to feel the full financial impact of the Coronavirus COVID-19 pandemic until the end of the second quarter of 2020. By then it was apparent that all financial forecasts for the year needed to be reappraised and rewritten. The necessary cancellation of our fundraising events reduced our income prospects dramatically, even with the alternatives being set up to replace them. Spending plans were cut back wherever possible without adversely affecting the availability of services. Planning for the 2021 revenue budget was brought forward and a final budget was approved by the Council in November. As part of this process the Council considered how best to utilise the charity’s assets. Consequently it approved a temporary amendment to the reserves policy, making more of the unrestricted reserves available if necessary to support the ongoing operations of the charity. The charity also used this opportunity to construct a three year financial forecast through until the end of 2023. It therefore now has a financial plan that is based on a more realistic assessment of current and future conditions. This will help to ensure the financial stability of the charity over this period. Mindful of their responsibilities, the trustees will continue to monitor the financial impact of the pandemic on the charity and they will take whatever action is necessary to ensure the organisation remains viable. The day-to-day management of the charity’s finances continues to be expertly and efficiently handled by our finance staff led by Tony Spinks. The Council takes a more strategic view of financial progress, monitoring and evaluating performance against the forecasts made in the annual revenue budget and other plans. Total income in 2020 was £2,395,053. This compares to £3,414,934 in 2019. Total spending in 2020 was £3,126,323. This compares to £3,745,580 in 2019. Across all Funds there was a deficit of income over expenditure of £731,270 (2019: deficit of £330,646). After accounting for an unrealised loss of £185,793 on the value of investments (2019: unrealised gain of £333,807) the net movement in funds for the year was (£917,063) (2019: £3,161). Spending on charitable activities in 2020 was £2,101,915 compared to £2,537,853 in 2019. Of this total we spent £1,475,721 (70%) on improving the quality of healthcare services for people with epilepsy and £626,194 (30%) on improving awareness and understanding of the condition. We also spent £1,024,408 on raising funds in 2020 compared with £1,207,727 in 2019. The charity’s revised reserves policy is that the Association shall maintain a level of unrestricted free financial reserves that falls within a range of between four months (previously eight months) and twelve months gross total unrestricted income based on the following year’s revenue budget forecast. If the level of unrestricted free financial reserves moves outside of these parameters then the Council of Management will take appropriate action. Based on the 2021 total unrestricted income of £2,481,525 forecast in the 2021 revenue budget, the range of unrestricted free reserves should be between £2,481,525 (12 months cover) and £827,175 (4 months cover). At the end of 2020, the unrestricted free reserve funds amounted to £2,423,069 (2019: £3,373,510). At this level they represent 12 months of unrestricted income and are therefore within the boundaries set by the reserves policy. At the end of the year the charity held total reserves valued at £3,444,587. This compares to total reserves of £4,361,650 at the end of 2019. In addition to the unrestricted reserves mentioned above, £310,320 of the total was held for designated spending in the future and £711,198 was held for restricted purposes. Despite everything, the charity has emerged from 2020 with its finances intact and with a realistic plan for a stable **June Massey Honorary Treasurer 11 May 2021** British Epilepsy Association: Annual Report and Accounts **5** ## Trustees’ repor t The trustees of British Epilepsy Association, collectively known as the Council of Management or ‘the Council’, has pleasure in presenting its Trustees’ Annual Report incorporating the Strategic Report and Audited Accounts for the year ended 31 December 2020. ## Structure, governance and management The organisation was first set up as a charitable trust and registered at the Charity Commission on 5 December 1950. The Association became a company limited by guarantee on 25 March 1964 (registered in England, number 797997) and was re-registered at the Charity Commission on 5 August 1964 (registered charity number 234343). The Association is also registered for Value Added Tax (Registration No. 183 1032 39). The Association is constituted under a Memorandum and Articles of Association. The current Memorandum and Articles of Association were adopted by the members on 17 June 2006 and were last amended by the members on 14 June 2008. The Association does not have share capital, cannot pay dividends and must utilise all of its funds to further its stated charitable objectives. Under the terms of clause 7 of the Memorandum of Association every member, as defined by Article 2 of the Articles of Association, is liable to contribute a sum if necessary and not exceeding £1 in the event of the Association being wound up. At 31 December 2020 there were 8,944 active members (2019: 9,258), including 370 life members (2019: 368). ## Epilepsy Action In May 2002 the Association began using the working name, _Epilepsy Action_ . The charity keeps the name _British Epilepsy Association_ but uses the working name _Epilepsy Action_ across its range of activities. It also uses the names _Epilepsy Action Cymru_ and _Epilepsy Action Northern Ireland_ for its work in those two countries of the United Kingdom. ## Council of Management The Council of Management is the governing body of the Association. It usually meets six times a year and it sets the policy and strategic direction of the charity. It is also responsible for overseeing the sound management of the whole Association and for ensuring the Association’s policy is carried out by the staff through day-to-day operational activity supervised by the Chief Executive. The Council is made up of a maximum of 16 members of the Association who have been elected by the membership. One third of the Council members retire by rotation each year. Persons seeking election or re-election must be nominated by two subscribing members of the Association. The Association is proud of its open and democratic tradition, which enables the charity to have the benefit of a Council which includes people with epilepsy, carers, professionals and others interested in the condition. Article 24 allows the Council to appoint up to two additional Council members, to hold office for a maximum of three years, subject to annual confirmation by the Annual General Meeting of the Association. Ellie Wilmshurst was appointed in this way. Her co-opted term of office expired on 29 September 2020 at the Annual General Meeting and she left the Council. In accordance with the Articles of Association, the following members of Council are retiring at the Annual General Meeting in 2021: - Jayne Burton, Richard Chapman, Sarah Lawson, June Massey and Jim Morrow. **6** British Epilepsy Association: Annual Report and Accounts |_The people who_
_served on the Council_
_of Management_
_between_
_1 January and 31_
_December 2020 were:_|**Chair**
Richard Chapman
**Vice Chair**
Jane Riley
_- re-elected to Council 29 September 2020_
**Honorary Treasurer**
June MasseyCert Ed DipSpLD AMBDA
(FE/HE)
**Council Members**
Gavin Barlow BSc
_- re-elected to Council 29 September 2020_
Jayne Burton
Peter Clough
Jan FollettCert Ed BA (Hons)
_- resigned from Council 17 February 2021_
Diane Hockley
_- re-elected to Council 29 September 2020_
Michael HarnorMEd MSc BEd (Hons)
_- re-elected to Council 29 September 2020_
Sarah Lawson
Jim MorrowBA (Hons) MD PhD FRCP
Torie Robinson
Beryl Sharlot
James Sheward
_- resigned from Council 27 November 2020_
Stephen Timewell
Ian Walker
_- re-elected to Council 29 September 2020_
Ellie Wilmshurst
_- co-opted term expired on 29 September_
_2020_| |---|---| ## Statement of Council Members’ Responsibilities The Council members (who are also directors of British Epilepsy Association 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 Council 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 group for that period. In preparing these financial statements, the Council are required to: - - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Association will continue in operation. The Council is ultimately responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable it to ensure that the financial statements comply with the Companies Act 2006. It is 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. British Epilepsy Association: Annual Report and Accounts **7** In so far as the Council is aware: - there is no relevant audit information of which the charitable company’s auditor is unaware; and - the Council has taken all steps that it ought to have taken to make itself aware of any relevant audit information and to establish that the auditor is aware of that information. and effectiveness of the Council. A Council committee on corporate governance further supports this objective. The Council of Management has adopted _‘Good Governance – a code for the voluntary and community sector’_ , 2nd edition, October 2010; and is _“taking steps to improve governance based on the Code”_ . This Code provides the benchmark for Council appraisal. ## Trustee induction and trustee training Each newly elected Council member receives guidance notes about their role and responsibilities as a charity trustee and company director as part of a comprehensive induction process. Individual trustees attend conferences, seminars and other training and learning opportunities as necessary through the year to update their knowledge about their role and responsibilities as charity trustees and company directors. Training and personal development needs are reviewed as part of the annual appraisal of the Council and its members. ## Council of Management committees and advisory panels There were three Council committees during 2020: Corporate Governance, Finance and Strategic Policy, and the Standing Committee. Each Committee has terms of reference and a membership that is approved by the Council and reviewed on an annual basis. Council members also serve on a Staff Appeals Panel to hear appeals from staff in relation to grievance or disciplinary disputes. There were no appeals to the panel in 2020. Membership of the Council’s committees and the Council’s Staff Appeals Panel in 2020 is listed below. ## Council appraisal and corporate governance The Council of Management carries out a system of trustee annual appraisal to ensure the continued efficiency |**Corporate Governance Committee**|**Finance & Strategic Policy Committee**| |---|---| |**(maximum 6 members)**|**(6-8 members)**| |June Massey**_Committee Chair_**|Jane Riley**_Committee Chair_**| |Jayne Burton_from 6 October 2020_|_Council Vice Chair ex offcio member of Committee_| |Richard Chapman_Council Chair ex offcio member_|Richard Chapman_Council Chair ex offcio member_| |_of Committee_|_of Committee_| |Diane Hockley|June Massey_Honorary Treasurer ex offcio member_| |Sarah Lawson|_of Committee_| |Jane Riley_to 6 October 2020_|Gavin Barlow| |Torie Robinson_from 6 October_ _2020_|Peter Clough_from 6 October 2020_| |Ellie Wilmshurst_to 29 September 2020_|Michael Harnor| ||Sarah Lawson| ||Stephen Timewell| ||Ellie Wilmshurst_to 29 September 2020_| **8** British Epilepsy Association: Annual Report and Accounts |_Council of_
_Management_
_committees continued_|**Standing Committee**
**(maximum 5 members)**
Richard Chapman**_Committee Chair;_** _Council Chair_
_ex offcio_
Jane Riley_Council Vice Chair ex offcio_
June Massey_Honorary Treasurer ex offcio_
Ian Walker_Immediate past Council Chair ex offcio to_
_9 July 2019_
_Co-opted from 9 July to 6 October 2020_
Gavin Barlow_Co-opted 17 April to 31 December 2020_
**Staff Appeals Panel**
**(maximum 6 members)**
Jane Riley**_Panel Chair;_** _Council Vice Chair ex offcio_
Gavin Barlow
Jayne Burton
Sarah Lawson
Torie Robinson
Beryl Sharlot| |---|---| ## Advisory panels Advisory Panels have been set up by the Council of Management to advise and guide the Association in its work. Each panel has terms of reference and a membership that is approved by the Council and reviewed on an annual basis. These include a Health and Clinical Advisory Panel, a Research Advisory Panel, a Scientific Awards Panel and a Women’s Advisory Panel. The performance of each panel was critically evaluated during 2020 according to a set of performance criteria. Subsequently, the Council confirmed that each panel should continue to operate. Membership of the Advisory Panels during 2020 is listed below. |_Council of_
_Management_
_advisory panels_|**Health and Clinical Advisory Panel**
Professor Markus ReuberMD PhD FRCP–**_Chair_**
Dr Aza AbdullaFRCP (UK) FRCPI MSc (Immun) MSc
(Med Ed)
Dr Richard AppletonLRCP MRCS MBBS DCH MA
(Oxon) FRCP FRCPCH
Dr Manny BagaryBSc MBBS MRCPsych PhD
Professor Martin BrodieMB ChB MRCP FRCP
Dr Hannah CockBSc FRCP MD
Dr John Craig
Professor Helen CrossMB ChB PhD FRCP FRCPCH
Dr JM Dickson
Dr Colin Dunkley
Dr Adam FitzpatrickMD FRCP FACC–_passed away_
_19 January 2020_
Ms Jo Geldard
Dr Hayley Gorton
Ms Christine Hanson
Dr Dan Hindley
Professor Sayeed KhanMBBS BMedSci DGM CMIOSH
FRCGP FFOM FRCP FRSA DM
Dr John Paul LeachMD FRCP
Professor Tony Marson
Dr Jim MorrowBA (Hons) MD PhD FRCP
Mrs Julie RigbyMSc BSc (Hons) MCSP
Dr Greg RogersMB ChB MSc FRCGP DRCOG –
_retired 11 January 2020_
Mr Richard SelwayMA MMedSci MB BChir BSc
FRCS(SN)
Professor Stefano SeriMD FRCP
Professor Phil SmithMD FRCP
Mr Martin Tisdall
Dr Rhys Thomas
Ms Bernie WaldronRSCN MSc
Professor Matthew WalkerMA MB BChir FRCP PhD
Dr Ingram WrightBA (Hons) PhD D Clin Psy
**Research Advisory Panel**
Erica Chisanga
Dr Sarah Collard
Ms Helen CoyleRGN BA (Hons) MPhil
Dr Adina Lew
Dr Dougall McCorry
Dr Ian MinshallMB ChB DRCOG FPCert JCPTGP
Deb Pal
Professor Howard RingBSc MB BS MRPsych MD
Rohit Shankar
Prof Sanjay Sisodiya| |---|---| British Epilepsy Association: Annual Report and Accounts **9** _Council of_ **Scientific Awards Panel** Rajiv Mohanraj _Management_ Dr Khalid Hamandi Leone Ridsdale _advisory panels continued_ Emily Holmes Andrew Trevelyan Professor Michael Johnson Dr Catrin Tudur-Smith BSc MSc PhD _- retired 21 July_ Stephanie Kilinc _2020_ Melissa Maguire **Women’s’ Advisory Panel** Linda Mayhew Dr Amanda Freeman MB BS FRCP Dr Helen McEwan _- retired 21 July 2020_ Ms Beth Irwin Nigel Bennett - _appointed 21 July 2020_ Fiona McKinnon Dr Jim Morrow BA (Hons) MD PhD FRCP ## Epilepsy Action Cymru and Epilepsy Action Northern Ireland The Association operates in Wales as _Epilepsy Action Cymru_ and in Northern Ireland as _Epilepsy Action Northern Ireland_ . A National Advisory Council for Wales and a National Advisory Council for Northern Ireland provide advice, guidance and support for the charity’s work in these countries. Both Councils have terms of reference and a membership that is approved by the Council of Management and which is reviewed on an annual basis. Membership of the National Advisory Councils during 2020 is listed below. |_Council of_
_Management_
_advisory panels_|**National Advisory Council for**
**Northern Ireland**
**(maximum 15 members)**
Dr John Craig -**_Chair_**
Ms Moyra Beattie -_to 8 December 2020_
Ms Ena BinghamRSCN RGN RM
Mr David Gilmour
Dr Stephen Hunt_- to 8 December 2020_
Ms Beth Irwin_- to 8 December 2020_
Dr Michael Kinney
Maura Mackie_- from 8 December 2020_
Ms Sarah McCann
Megan McCarthy_- from 8 December 2020_
Ms Deborah McCrudden
Dr Jim MorrowBA (Hons) MD PhD FRCP
Ms Edna O’Neill
Dr Louise Rusk_- from 8 December 2020_
Mr Derick WoodsBA BSc DipEd
Mrs Marion Woods
**National Advisory Council for Wales / Cyngor**
**Ymgynghorol Cenedlaethol Cymru**
**(maximum 15 members)**
Dr Khalid Hamandi –**_Chair_**
Professor Phil SmithMD FRCP _- to 8 December 2020_
Ms Louise Capeling
Mr Michael Dix-Williams
Dr Frances Gibbon
Professor Mike KerrMBChB MRCGP MRCPsych MSc
_- to 8 December 2020_
Dr Dave Minton
Ms Malisa Pierri
Dr Rob Powell_- from 17 April 2020_
Ms Shelia Shepley
Mr Ian Walker
Mr Craig Williams| |---|---| ## Trustees’ interests Members of the Council are charity trustees as defined by the Charities Act. Since the Association is a company limited by guarantee, persons elected or appointed to its Council are also directors and are registered as such in accordance with the Companies Act. Council members may claim for reasonable expenses incurred in undertaking the Association’s business but they receive no remuneration or other financial benefit. All members of the Council have confirmed that they do not have and have not had any beneficial interest in any contract with the Association apart from the disclosures made within note 21 to the accounts. The Association maintains a publicly available register of trustees’ interests. **10** British Epilepsy Association: Annual Report and Accounts ## Strategic repor t The following report includes the detail required by the Companies Act 2006 with regards to the strategic report. ## Risk assessment The Council has assessed the major risks to which the Association is exposed, in particular those related to the operations and finances of the charity. The Council is satisfied that management and control systems are in place to mitigate the Association’s exposure to the major risks. The Council reviews these risks and controls at least four times each year. Risks are identified and assessed by the trustees based on their likelihood of happening and the severity of their impact if they were to happen. Risks are scored before action is taken (gross risk score) and again after action is taken (net risk score). On 8 December 2020, ten risks were identified and assessed with a net risk score of 16 or higher making them the most significant risks to the charity. These risks, their potential impact and the actions taken in response to them are as follows: |**Description of risk**|**Potential impact**|**Actions taken to mitigate risk**|**Net risk**
**score after**
**action**
**taken**| |---|---|---|---| |Failure of one or more
top fve sources of
income, (delivers less
than 80% of target).|Pressure on cash fow; loss of expected
and planned income; reduced spending
or use of reserves to balance fnances;
services reduced.|Major sources of income are identifed
and closely monitored. Legacy analysis
and pipeline tool to help accuracy in
predicting legacy income. Maintain a
broad base of fundraising. Marketing
function helps diversify income. Risk
based reserves policy based on future
income. F&SP Committee regularly
review fundraising performance and
plans. Fast adoption of new initiatives to
replace fundraising hit by Coronavirus.
2021 revenue budget resets forecasts.|30| |Turbulent macro-
economic conditions
giving rise to fnancial
crisis; infation;
unemployment; public
sector austerity; less
personal disposable
income; falling stock
markets.|Reduced income; higher costs; reduced
spending; use of reserves to balance
fnances; increase in demand for
services; reduction in service delivery.|Monitor economic forecasts and
geopolitical events and take these
into account in fnancial and business
planning. Risk based reserves policy
provides a fnancial cushion against
short term volatility. Diverse income
generation spreads the risk of failure.
Three year perspective on 2021
revenue budget.|24| |Income from fundraising
falls below expectations.|Reputational damage; lower income
than expected and planned for; reduced
spending and/or depleted reserves
to balance fnances; disruption to
long term plans; lowered stakeholder
morale.|Fundraising delivery and monitoring
plan for 2020 approved by Standing
Committee acting on behalf of Council
on 7 April 2020. Annual revenue
budget. Annual business plan. Individual
fundraising project plans. Monitoring
by F&SP Committee. Alternative
fundraising initiatives started to make
up for lost events and activities. 2021
revenue budget resets forecasts and
expectations.|24| British Epilepsy Association: Annual Report and Accounts **11** |**Description of risk**|**Potential impact**|**Actions taken to mitigate risk**|**Net risk**
**score after**
**action**
**taken**| |---|---|---|---| |Failure to comply with
Data Protection law and
regulation.|Financial penalties imposed by
regulators; suspension or loss of license;
reputational damage; loss of public
confdence; loss of income and support.|Support Services Manager appointed
Data Protection Offcer. GDPR training
for all staff. GDPR awareness for
volunteers. GDPR permission renewals
process in place.|20| |CRM database project
fails to deliver on time
or runs over budget.|Fundraising, membership and
stakeholder engagement compromised;
fnancial and service targets missed;
higher cost to complete project.|Exhaustive and extensive acquisition
process in place with Council sign
off. Project manager hired to deliver
project. Project risk management in
place. Reports to Council at every
Council meeting. Senior management
team review at every meeting.|18| |A major successful
competitor appears, (e.g.
a new high profle cause
or condition).|Fundraising less effective; potential
loss of income; reduced public profle;
reduction in support; reduction in
service users; reduced infuence and
authority.|Ensure profle of Epilepsy Action is
at least maintained through proactive
PR work. Focus on our distinctive
advantages. Ongoing monitoring for
competitive threats.|18| |Inaccurate annual
revenue budget.|Financial instability; long term plans
disrupted; more or less resources than
planned for; adjustments required;
reputational damage.|Comprehensive budget setting
and approval process overseen by
Council; regular monitoring of actual
performance; forecasts linked to
strategic plans and business plans;
reserves policy provides short term
safety net for loss. Mid-year reforecast.|18| |Adverse changes in NHS
policy or practice.|NHS priorities change; NHS re-
organised; epilepsy not a service
priority; commissioning opportunities
diminish; demand for charity’s services
increases.|Monitor developments. Seek to
infuence policy and practice directly
and through alliances, (e.g. MHRA
and QOF changes, specialised
commissioning, NICE guidelines review).|18| |Investment in Individual
Giving fundraising
delivers less than 80%
of targets.|Pressure on cash fow; lower income
than expected and planned for; reduced
spending and/or depleted reserves to
balance fnances; disruption to long
term plans; lowered stakeholder morale;
services reduced.|Fundraising delivery and monitoring
plan for 2020 approved by Standing
Committee acting on behalf of Council
on 7 April 2020. Individual Giving plan
in place; phased implementation with
testing enables active adjustment;
performance is monitored closely;
reserves policy refects potential
volatility of income; F&SP Committee
regularly review fundraising
performance and plans.|16| |Public loses confdence
in Epilepsy Action
fundraising.|Loss of donors; loss of supporters;
lower income than expected and
planned; reduced spending or use of
reserves to cover shortfall.|Registered with the Fundraising
Regulator and signed up to its code
of good practice. Regular and open
communications with fundraising
supporters and the public.|16| **12** British Epilepsy Association: Annual Report and Accounts ## Coronavirus (COVID-19) In common with other charities and organisations of all types, the charity felt the impact of the Coronavirus (COVID-19) pandemic during 2020. When the seriousness of the pandemic became apparent the charity set itself the goal of protecting and sustaining itself with reference to the following priorities: 1. Take care of all of our people as best we can for as long as we can – staff, volunteers, beneficiaries, supporters and others who engage with us or who rely on us. 2. Keep open as many of our services as we can for as long as possible. 3. Manage our finances – maximising our income, controlling our spending, managing our reserves. 4. Make sure our infrastructure is sound and resilient – our IT, our business systems and processes. 5. Take care of our equipment and our building. To ensure the achievement of its goal and success in its priorities, the charity followed a risk management approach, using the corporate risk register as a reference point. This 1. The critical areas of our operational activity. 2. The primary risk or threat to each one of these critical areas. 3. The key actions required to reduce the likelihood of a threat or risk actually happening and to minimise the impact if it did happen. The risk assessments and the plans arising from them were regularly monitored and adapted through the year as conditions changed. The goal and the priorities were all achieved in 2020 but they remain in place as long as the pandemic and its consequences remain a threat. In March 2020 we closed our head office, New Anstey House, for all but essential work. We put in place the necessary safeguards for those still working in the office but otherwise people began working remotely from home and remained doing so for the rest of the year. From mid-March we suspended all in person face-to-face activities. This prevented local groups and branches from meeting in person and prevented the delivery of our awareness training programme. It also led to the cancellation of many fundraising events including our flagship Bradford 10K. However, within six weeks virtual alternative fundraising activities were being scheduled and virtual meetings for groups were running. These expanded in number and continued right through the year. By the end of the year awareness training was being offered again in a virtual format. The health and wellbeing of staff and volunteers was monitored and supported all year. The government’s furlough scheme was deliberately not used. We needed all of our people and their many talents to keep the charity going. Staff were re-trained and re-deployed where their normal work could not continue. Everyone responded magnificently. The Council of Management and its committees ensured the continued sound governance of the charity by holding Council and committee meetings remotely. Council members received a written report every week from the Chief Executive to update them on operational activity and the charity’s position. In August, the Council of Management approved a temporary amendment until 2023 of the reserves policy. This allowed more of the charity’s unrestricted reserves to be accessed if necessary in order to support operational activity and keep services open. In October, the Council of Management completed a review of the charity’s strategic plan, adapting this to reflect the new environment and extending its lifespan to the end of 2023. In November, the Council of Management approved a revenue budget for 2021. This included a three year financial forecast to the end of 2023 which took account of the possible impact of the pandemic on the charity’s financial position. The trustees are satisfied that the impact of COVID-19, whilst high, will not impact on the charity’s ability to continue in operational existence for the foreseeable future. British Epilepsy Association: Annual Report and Accounts **13** ## Subsidiary companies The Association has three wholly owned subsidiary companies. Epilepsy Action and Epilepsy U.K. are both dormant companies. BEA Trading Limited is engaged in fundraising activities, the distribution of Christmas cards, associated gifts and the promotion of BEA insurances. More information about the subsidiary companies can be found in note 14 to the accounts. ## Co-operation with other charitable organisations The Association is an active member of the International Bureau for Epilepsy (IBE), the Neurological Alliance, the Disability Benefits Consortium and National Voices. The Association is also a member of the National Council for Voluntary Organisations (NCVO), the Association of Medical Research Charities (AMRC), the Institute of Fundraising and the Charity Finance Group. and funds, direct marketing, individual donations, industry and commerce, sales of goods and investments, lotteries, local services and trading activities. - The charity works with a number of professional fundraisers. These include Sterling Management, an external lottery manager. - The charity strives for the highest possible standards in fundraising and ensures all its staff, volunteers and trustees adhere to both legal obligations and best practices laid down by the following: - Institute of Fundraising - The Fundraising Regulator - Gambling Commission - Information Commissioner’s Office (ICO) - Action Fraud - HM Revenue and Customs (HMRC) - Charity Commission - Charity Commission for Northern Ireland (CCNI) - Scottish Charity Regulator (OSCR) ## The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Association’s aims, objectives and activities and this report seeks to comply with that guidance by clearly explaining and illustrating how the charity delivers public benefit. ## Information about the charity’s fundraising The charity’s fundraising strategy is outlined in a document ‘Epilepsy Action fundraising delivery and monitoring plan, 2020’. A copy of the document has been made available to every Council member. The document supports Council members in their role of overseeing fundraising in line with Charity Commission guidance (CC20, ‘Charity fundraising: a guide to trustee duties’). It describes how fundraising is managed and overseen in order to ensure it is in the charity’s best interests and compliant with the law and best practice. It outlines each area of fundraising the charity undertakes and provides more information in relation to that area of fundraising. - Income generated from fundraising activities is critical to the charity’s wellbeing. Fundraising is broken down into the following key areas: fundraising and community events, legacies, membership subscriptions and donations, trusts The charity only works with professional fundraising organisations that also meet these standards. It will not enter into a partnership with any external fundraising organisation that does not meet these requirements. - There were no recorded incidents of failure by the charity, or by any person acting on its behalf, to comply with fundraising standards in 2020. - The charity monitors the fundraising activity of people acting on its behalf, principally through: - The provision of support, advice and resources to anyone acting on the charity’s behalf. - Fundraising practices and procedures mutually agreed with anyone acting on the charity’s behalf. - Spot checks and sampling of fundraising activities. - The charity received no complaints about fundraising activity in 2020 (2019: nil complaints). - The charity has a policy on working with vulnerable supporters. Any agency acting on behalf of the charity is required to demonstrate it has policies and practices in place to ensure vulnerable supporters are safe and that the charity is made aware of their vulnerability. **14** British Epilepsy Association: Annual Report and Accounts - The charity and its principle fundraising agencies have in place agreed standards to prevent intrusion into personal privacy. The charity only asks for the personal information that is required in order to fulfil the actions agreed with the individual. - The charity’s telephone fundraising partner has standards in place to limit the number of calls made to any individual. The same agency also has placed maximum limits on the number of times any individual is asked for financial support in a call. In any event, no telephone fundraising campaigns took place in 2020. - All donors are made aware in fundraising communications of how they can, in a single action, stop receiving such communications in future, or alter the ways in which the charity communicates with them. This includes being able to stop all future contact from the charity. ## Indemnity insurance Subject to the provision of the Companies Act 2006, every trustee and officer is indemnified against any liability incurred by them in their capacity in defending any proceedings whether civil of criminal, in which judgement is given in favour or in which they are acquitted or in connection with any application in which relief is granted to them by the court from liability for negligence, default, breach of duty or breach of trust in relation to the affairs of British Epilepsy Association. ## Objectives and activities The charity’s objects are set out in detail in clause 3 of its Memorandum of Association. In summary, the Association exists for the benefit and service of people with epilepsy and others interested in epilepsy and associated conditions. The Association seeks to ensure that everything it undertakes is free of political and commercial bias. The Association’s strategic plan has two goals – to improve the quality and availability of healthcare services for people with epilepsy and to improve awareness and understanding of epilepsy. To achieve these two goals the charity focuses on eight objectives. In addition the charity has set itself five organisation goals to help it to be stronger and more effective in the future. ## Goal 1: Improve the quality and availability of health care services for people with epilepsy ## **1. Provide advice, information and training about epilepsy** |
**epilepsy**||| |---|---|---| ||**2020**|**2019**| |Helpline advice and
information service
users|10,945|11,771| |First time Helpline
users|3,867|4,264| |Number of visits to
advice and information
web pages|1,631,533|1,302,041| |Visits to e-learning site|189,253|75,158| |Registrations on
e-learningcourses|36,967|9,620| |Completions of
e-learningcourses|26,169|6,648| |Number of printed
advice and information
items ordered|57,695|88,192| |Number of advice
and information
downloads|97,880|101,646| - We maintained all of our advice and information resources through the year, providing people with high quality information they know they can trust. - On 12 March we launched a COVID-19 and epilepsy web page which has been reviewed and updated every day. At its peak in April the page was being visited 6,000 times a day. In its first four weeks the page was visited 46,274 times. 39,897 of these visits were unique. - Despite the constraints of lockdowns during the year, we were able to keep the Helpline open including on Saturdays and for early evenings during the week. - 6,264 people used the telephone service. 3,456 (55%) said they felt better informed as a result. 2,851(46%) said they would take action as a result of their call. - Our e-learning courses saw a phenomenal increase in interest. 26,169 people completed one of our courses. This compares to 6,648 completions in 2019. Despite the extraordinary conditions prevailing through much of 2020, the staff, volunteers and supporters of the charity remained focused on delivering the strategy. The achievements and successes of 2020 are set out here. British Epilepsy Association: Annual Report and Accounts **15** ## **2. Give people the skills and opportunities to speak out for themselves and for others affected by epilepsy** - We put people with epilepsy and their families at the centre of our public awareness campaigns including encouraging and supporting them to talk with confidence about their experiences of epilepsy through the media. - QISMET approved the re-accreditation of our Epilepsy and You self-management programme for a further three years. - In National Epilepsy Week in May we launched a new website called ‘The Epilepsy Space’. This is aimed at 16-25 year olds to help them better understand their epilepsy and better self-manage their condition. ## - We were proud to work with other epilepsy charities – like SUDEP Action, Epilepsy Research UK and Young Epilepsy – to ensure that relevant issues were presented to national policy makers and that the interests of people with epilepsy were not overlooked. - The range of topics and issues we engaged with included the Cumberlege Report, the Epilepsy 12 Report, medicinal cannabis, the impact of Brexit on the supply of epilepsy medicines and protecting epilepsy health services during the COVID-19 emergency. - We continued to be an active member of the Neurological Alliance and of National Voices ensuring that the voice of people with epilepsy was heard and listened to. - **commissioning and delivery** - Much of 2020 was about protecting local epilepsy services as NHS resources were re-deployed to address the COVID-19 emergency. - Despite difficult conditions, we continued to support epilepsy specialist nurses and advocate on their behalf as a critical component of any epilepsy service. ## **5. Research** - We invested £23,000 to joint fund with Epilepsy Research UK a new Innovation in Healthcare project. The study will compare remote and in person seizure clinic consultations with the aim of helping clinicians improve how they communicate with patients in remote clinics. - We received 45 applications for help with accessing research resources of various types. We were able to support 34 of these. - Our 23 research volunteers (EARNs) were involved in 21 different projects contributing 174 hours of their time. - Stage one of our epilepsy and ageing project with Kings College London was completed. A report was submitted by the research team and a paper written and submitted for publication in Seizure. Stage 2 of the project – to develop a training platform for clinicians who work with older people with epilepsy – will begin in 2021. - With our partners, Elsevier, we continued to publish _Seizure,_ the European Journal of Epilepsy. This provides a forum for papers on all topics related to epilepsy and seizure disorders. ## Goal 2: Improve awareness and understanding of epilepsy **1. Encourage and support people to be open about epilepsy** - We talked about epilepsy with confidence and we encouraged others to do the same. Thousands of stories were shared on social media. - We continued to support our online forums for people with epilepsy providing them with a safe space to express themselves. **2. Publicly celebrate positive attitudes towards epilepsy and challenge negative attitudes** - We initiated a new awards programme called the Helping Hands Awards. This was aimed at recognising people and organisations who had assisted people with epilepsy in some way. The Awards received a total of 47 nominations from which seven recipients were recognised. - In National Epilepsy Week in May we launched a series of new podcasts called Epilepsycast. These featured a wide range of people and their experiences of living with the condition. ## **3. Engage with national and local decision makers** - We supported the Westminster All Party Parliamentary Group on epilepsy by providing its secretariat – in conjunction with SUDEP Action. - We remained in close contact with the NHS and the Department of Health and Social Care throughout 2020, keeping up to date with plans and information about managing the COVID-19 pandemic and ensuring people with epilepsy were not overlooked. - We took an active role in supporting sector wide campaigns and lobbies including: Gift Aid, Government support for charities during lockdowns, protecting medical research funding, winning more support for carers and promoting support for people with disabilities. **16** British Epilepsy Association: Annual Report and Accounts ## Organisation goals ## **1. Building a community of interest around epilepsy** - At the end of 2020 we had 8,944 members However, our reach and engagement goes much further than this. - Epilepsy Action is present in local communities throughout the UK through our groups and branches. Even though these were unable to meet in person for most of the year, they still provided an invaluable virtual service connecting people together. - Tens of thousands of people subscribed to our social media accounts across six different platforms, sharing our positive messages about epilepsy with many thousands more. - Volunteers came forward throughout the year to support our work in research, campaigning, press and fundraising. **2. Developing our income** - As a result of the pandemic and lockdowns we had to cancel all of our in person fundraising events from April onwards. Many of these were replaced with virtual alternatives. - The loyalty and generosity of our many members and supporters meant that individual giving and membership were little changed compared to 2019. - Our broad base of fundraising meant that despite the pandemic we were able to maintain an income sufficient to continue delivering our services. - We have explored and are continuing to test new and innovative forms of fundraising. ## - Throughout the year Epilepsy Action was once again the ‘go to’ organisation for the press on any stories relating to epilepsy. - We edited, produced and distributed four issues of _Epilepsy Today_ and four issues of EP: _Epilepsy Professional_ . - In National Epilepsy Week the musician, Pixie Lott, performed a live online set for us. - In March we reached more than one million people with our Purple Day message. Our reach on Facebook was 829,074. This compares with 562,000 in 2019. Instagram reach was 43,369 compared with 40,367 last year. ## **4. Becoming a digital charity** - In March we appointed Jon Eaton as our first ever Director of Digital Services. - Our main website received a total of 3,878,465 visits during 2020, (2019: 2,303,141). - We were active across six different social media platforms. - We created our first digital strategy outlining how we will meet our digital aspirations. ## **5. Delivering our strategy in local communities** - In light of the escalating pandemic, in March we took the decision to suspend all of our face-to-face activity. This particularly affected our work in local communities. However, within a matter of weeks virtual meetings were being facilitated in place of in person meetings. By the end of the year, local groups and branches were organising and holding their own virtual meetings. - In 2020, we held 137 UK wide virtual groups, with 644 attendances. 90% of people who attended felt more connected to others affected by epilepsy. One participant said _“I have nothing but praise for the virtual groups. I have attended a number of them now and have always found them incredibly supportive and therapeutic, especially during lockdown.”_ - 56 groups organised 269 local virtual group meetings, with 1,483 attendances. One participant said _“having the virtual group available_ – _such a comfort, such a security”_ . - No longer able to deliver in person awareness training, this service was also adapted. We delivered 48 remote sessions, training 566 people. 97% said the training would have a positive impact in their organisation. One participant said _“It was so informative and totally changed my outlook, opinion and knowledge regarding epilepsy”._ ## Values and beliefs Epilepsy Action is defined by its **values** . They guide what we do, how we work and the decisions we make. We are **positive** about epilepsy and **passionate** about what we do. We are **creative** and **innovative** in our thinking and in our actions. We **care** about people with epilepsy and their families. We listen to them and we respond to their needs. We never forget that epilepsy is about people. We are a **diverse and inclusive** organisation that actively reaches out to people across all countries of the United Kingdom and British Isles. We welcome everyone affected by epilepsy. **We represent** by being a community of interest around epilepsy – reflecting peoples’ hopes and aspirations and providing identity, unity and a voice. Further details about the Association’s work and how it delivers public benefit appear elsewhere in this report under ‘Achievements and performance’. Extracts from this report also appear on our website, www.epilepsy.org.uk. British Epilepsy Association: Annual Report and Accounts **17** ## People The Council of Management would like to place on record its appreciation of the hard work and commitment to the charity’s objectives of all staff in 2020. The senior staff employed by the Association in 2020 were: - **Chief Executive** Philip Lee **Deputy Chief Executive** Simon Wigglesworth _(retired 31 December 2020)_ Rebekah Smith _(from 19 April 2021)_ **Chief Financial Officer** Tony Spinks **Director of Digital Services** Jon Eaton _(from 5 March 2020)_ **Director of Epilepsy Services** Angie Pullen **Director of External Affairs** Louise Cousins **Director of Local Services** Clare Watson _(to 19 February 2021)_ Ann Richardson-Greaves _(from 26 April 2021)_ **Director of Fundraising** Philippa Cartwright **Director of Support Services** Barry Wilson The Council would like to place on record its grateful thanks to all the staff who left the Association during 2020. In particular Simon Wigglesworth, Deputy Chief Executive, who retired after 19 years service and Kathy Bairstow, Senior Advice and Information Officer, who retired after 27 years service. ## Key management personnel The key management personnel comprise the Trustees, the Chief Executive and the Deputy Chief Executive, see note 21. ## Pay policy for senior staff The pay of all staff including senior staff is reviewed annually. The benchmark for any increase is the August index of average earnings (UK whole economy). However, the trustees also take into account what the charity can afford, the local and voluntary sector labour markets and general economic conditions. All staff employed by the charity received an increase in their salary of 2.5 per cent with effect from 1 January 2020. Additionally, the Association has committed to pay the Living Wage meaning that all staff were paid at least £9.30 per hour in 2020. The Council also acknowledges with gratitude the work and commitment of the many volunteers who willingly give of their time to the considerable benefit of the charity and the people the charity serves. The opportunities for volunteering in 2020 were severely curtailed but even so, the total number of hours donated to the Association in 2020 by all of its volunteers is estimated to be 20,734 (2019: 59,010). This equates to 11.6 full time staff, based on an average staff working week of 34.5 hours. Using the Association’s mean average staff cost in 2020 of £19.42 per hour, (which includes the cost of national insurance and pension contributions), the financial value of this volunteered time in 2020 is estimated to be £402,675 (2019: £1,095,217). The Council of Management would also like to acknowledge the help and support of the following people who served the Association during 2020. **Patron** The Duchess of Kent **Vice Patrons** His Eminence The Cardinal Archbishop of Westminster The Very Reverend The Chief Rabbi The Free Churches’ Moderator **President** Baroness Ford of Cunninghame **Honorary** Baroness Gould of **Past President** Potternewton **Honorary** Ms Karen Armstrong **Vice Presidents** Professor Gus Baker Mr William Fiennes Dr Evan Harris Lord Smith of Leigh Mr Paul Maynard MP Mr Darren Millar AM Ms Laura Sandys Ms Paula Sherriff Mr Stephen Twigg Professor Ray Tallis **18** British Epilepsy Association: Annual Report and Accounts ## Equal Opportunities The Association supports the principle of equal opportunities, in particular for those who are unable to compete equally in open employment. This especially includes people who have a history of epilepsy. All staff may become subscribing members of the Association and are kept informed of the charity’s activities and progress through regular meetings and written communications. ## Achievements and performance Despite the difficulties of the year, we have made good progress in all of our strategic priority areas. We have sustained and developed our services, ensuring the charity remains available to those who need it. The positive influence that our work has on peoples’ lives is more fully documented on our website www.epilepsy.org.uk. ## Financial Review The results for the year are set out on pages 28 to 30. 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), (effective 1 January 2015), with the aim of presenting the financial position of the Association in a clear, comprehensive and intelligible way. The results of the Association’s commercial subsidiary, BEA Trading Limited, are shown in note 14 to the accounts. ## Total income for 2020 was £2,395,053 (2019: £3,414,934). Total resources used amounted to £3,126,323 (2019: £3,745,580. Across all Funds there was a deficit of income over expenditure of £731,270 (2019: deficit of £330,646). After accounting for an unrealised loss of £185,793 on the value of investments (2019: unrealised gain of £333,807) the net movement in funds for the year was (£917,063) (2019: £3,161). ## **Principal sources of funding** Income from donations and legacies amounted to £2,050,228 (2019: £2,948,651). Income from other trading activities amounted to £112,358 (2019: £163,000). Income from investments was £108,709 (2019: £127,106). Income from charitable activities was £123,758 (2019: £176,177). The amount spent on raising funds in 2020 was £1,024,408 (2019: £1,207,727). This equates to an income of £2.34 for every £1.00 spent on raising funds (2019: £2.83 income for every £1.00 spent). Income from legacies in 2020 amounted to £735,023 (2019: £1,256,303). This represented 30.69 per cent of the Association’s total income of £2,395,053 (2019: 36.79 per cent). Donations from individuals in 2020 were £621,484 (2019: £622,517). Membership subscriptions contributed £224,713 (2019: £243,340). Income from fundraising events sponsorship was £229,853 (2019: £554,292). Income from grants was £128,720 (2019: £132,820). Donated goods and services have been valued at £75,714 in 2020 (2019: £46,793). Lotteries raised £20,993 (2019: £23,440) and income from the charity’s subsidiary company, BEA Trading Limited, was £38,825 (2019: £68,530). We would like to thank all the charitable trusts and foundations, companies and community groups who have generously provided grant and donation income or gifts in kind to support our work. We would also like to thank all the many individuals who supported us throughout 2020 through their membership, donations, sponsorship, or event participation. Fundraising income is explained in more detail in notes 2 and 4 to the accounts. ## **Grant making policy** The Association makes grants available for research. Applications are considered in light of the Association’s prevailing research priorities and with reference to the Association’s research policy focus on non-laboratory research. ## **Investment policy** The Association’s current investment policy was approved and adopted by the Council of Management on 11 July 2017. The policy requires a balanced investment portfolio that can deliver both capital growth and income. The precise balance within the portfolio between capital growth investments and investments for income may vary in line with the changing needs of the Association and fluctuations in market conditions. The investment priority is first to achieve a level of income that is broadly comparable with what is generally available. This income is to be used to provide some contribution to the overall funding of the Association’s charitable objectives. The policy is also designed to enable the Association to build and maintain sufficient capital reserves to provide cover for the inevitable fluctuations in revenue income, thus ensuring continuity in the provision of the Association’s services in the context of its current strategic plan and business and charitable objectives. An appropriate level of reserves for the Association is described by the reserves policy. British Epilepsy Association: Annual Report and Accounts **19** The Council of Management will not knowingly invest in specific companies whose activities are, in the opinion of the Council of Management, inconsistent with the aims and objectives of the Association. The Council reviews the policy every year and carries out a more thorough examination every three years. ## **Performance of investments** At the end of 2020, the Association retained listed investments valued at £2,345,133 (2019: £3,030,926). These investments are detailed in note 13 to the financial statements. The listed investments produced an income of £105,715 (2019: £113,393). There was an unrealised loss on the investments of £185,793 (2019: unrealised gain of £333,807). Interest received on cash deposits amounted to £2,994 (2019: £13,713). BEA Trading Limited contributed income to the charity of £38,825 (2019: £68,530). Total income for the year from the Association’s investments was £108,709 (2019: £127,106). Investment management costs in 2020 were £13,553 (2019: £15,027). The performance of the Association’s investment manager is measured against set targets and objectives. The investment manager provides a written monthly performance report on the investments and each trustee has online access to independently view the Association’s investment portfolio at any time. The investment manager is also required to make a face-to-face presentation to the Council at least once every year. ## **Fixed assets** Details of movements in fixed assets during the year are set ## **Reserves policy** The current reserves policy was approved and adopted by the Council of Management on 11 July 2017. It was amended by the Council on 4 August 2020 to enable access to more of the charity’s unrestricted reserves. This temporary measure is in place until the end of 2023. It was adopted to help support the charity during turbulent financial times. The policy applies a risk based approach to the reserves based on an assessment of potential risk to future income. The policy is that the Association shall maintain a level of unrestricted free financial reserves that falls within a range of between four months (previously eight months) and twelve months gross total unrestricted income based on the following year’s revenue budget forecast. If the level of unrestricted free financial reserves moves outside of these parameters then the Council of Management will take appropriate action. Based on the 2021 total unrestricted income of £2,481,525 forecast in the 2021 revenue budget, the range of unrestricted free reserves should be between £2,481,525 (12 months cover) and £827,175 (4 months cover). At the end of 2020, the unrestricted free reserve funds amounted to £2,423,069 (2019: £3,373,510). At this level they represent 12 months worth of unrestricted income and are therefore within the boundaries set by the reserves policy. Within the unrestricted reserves, the Association held designated funds totalling £310,320 (2019: £338,670). Of this total, £241,169 is designated for updating the Association’s CRM database. £10,945 represents funds received from the Estate of the late Barbara Jean Quinn which she wished to be used to support Epilepsy Action’s work in South Wales. £33,206 represents funds received from the Estate of the late Roger Victor Crawley which he wished to be used for research. £25,000 represents funds received from the Estate of the late George Cowell which he wished to be used for our work in the Liverpool area. Also, in addition, at the end of the year, the Association held restricted reserves amounting to £711,198 (2019: £649,470). All of the Association’s reserve funds are explained in more detail in note 18 to the accounts. ## **Plans for future periods** The Council of Management approves and adopts an annual operational business plan and an annual revenue budget which includes a three year financial forecast. On 4 October 2016 the Council approved and adopted a five year strategic plan for the Association to start on 1 January 2017. During 2020 the Council reviewed and adapted this plan in light of the conditions created by the Coronavirus pandemic and they extended it to run until the end of 2023. We want all people affected by epilepsy to receive the healthcare and support they need and the public respect, fairness and understanding they deserve. To make this vision a reality it is the charity’s mission to strive to improve the lives of everyone affected by epilepsy. To make this happen we are focused on two goals. 1. To improve the quality and availability of health care services for people with epilepsy. 2. To improve awareness and understanding of epilepsy. **20** British Epilepsy Association: Annual Report and Accounts To achieve these two goals our work is focused on: - - Providing advice, information and training. - Giving people the skills and opportunities to speak out for themselves and for others affected by epilepsy. - Influencing national health policy. - Influencing and supporting local health service design, commissioning and delivery. - Research. - Encouraging and supporting people to be open about epilepsy. - Publicly celebrating positive attitudes towards epilepsy and challenging negative attitudes. - Engaging with national and local decision makers. We also want to develop as an organisation. We have set ourselves five objectives to do this: - - To build and activate a strong community of interest of people affected by epilepsy. - People with epilepsy being open about their condition. - People with epilepsy achieving their maximum potential in life. - Positive changes in public attitudes towards epilepsy. - Greater social inclusion of people with epilepsy. - Changes in public policy and the law to treat people with epilepsy fairly. - Positive changes in the employment of people with epilepsy. ## Strategic report In accordance with section 414C (II) of the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, the company has prepared a strategic report which includes information that would have previously been included in the trustees’ report. The trustees authorise both the strategic report and the trustees’ report. - To develop a sustainable annual income of at least £3.5 million a year by the end of 2023. - To raise the public profile and visibility of Epilepsy Action and be recognised as the leading epilepsy organisation in the UK. - To be a digital charity, ensuring that Information and Communication Technology (ICT) is integrated and co-ordinated throughout the organisation. - To deliver our strategy in local communities and co-ordinate this work with our national activity and organisational goals. We know that our plans are ambitious and challenging. We know they will not happen easily or quickly and will not be entirely completed within the timeframe of this strategy. But we also believe that what we want is ultimately achievable and it’s what people affected by epilepsy need. We’ll know when our vision is becoming a reality when we see evidence of the following: - - More people getting access to specialist healthcare and treatment for their condition. - People with epilepsy informed about their condition - and their views influencing their care and treatment. - Fewer epilepsy related deaths. - Rates of epilepsy misdiagnosis going down. - More people achieving seizure control. - Fewer people having harmful side effects from antiepileptic drugs. British Epilepsy Association: Annual Report and Accounts **21** ## Registered office and professional advisers ## New Anstey House Gate Way Drive Yeadon Leeds LS19 7XY ## **Registered Auditors** RSM UK Audit LLP Central Square 5th Floor 29 Wellington Street Leeds LS1 4DL **Solicitors To 31 December 2020 From 17 March 2021** Pinsent Masons Wrigleys Solicitors LLP 1 Park Row 19 Cookridge Street Leeds Leeds LS1 5AB LS2 3AG **Bankers** Yorkshire Bank plc National Westminster Bank 94-96 Briggate City Office Leeds Leeds 8 Park Row LS1 6NP LS1 5HD **Investment** Brewin Dolphin Securities Limited **Managers** 10 Wellington Place Leeds LS1 4AN The members of the Council of Management in their capacity as directors hereby approve the Trustees’ Annual Report and the incorporated strategic report. Philip Lee Chief Executive and Company Secretary 11 May 2020 **22** British Epilepsy Association: Annual Report and Accounts British Epilepsy Association: Annual Report and Accounts **23** ## Auditor’s repor t ## Independent Auditor’s Report to the members of British Epilepsy Association ## Opinion We have audited the financial statements of British Epilepsy Association (the ‘charitable company’) for the year ended 31 December 2020 which comprise the Statement of Financial Activities, (incorporating the Summary Income and Expenditure Account), the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice). - give a true and fair view of the state of the charitable company’s affairs as at 31 December 2020 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006. ## Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. ## Other information The other information comprises the information included in the Annual Report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the Trustees Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: - the information given in the Annual Report, which includes the Directors’ Report and the Strategic Report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the Directors’ Report and the Strategic Report included within the Trustees’ Report have been prepared in accordance with applicable legal requirements. **24** British Epilepsy Association: Annual Report and Accounts ## Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors’ Report or the Strategic Report included within the Trustees’ Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit ## Responsibilities of trustees As explained more fully in the Statement of Trustees’ responsibilities set out on pages 7 and 8, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. ## Auditor’s responsibilities for the audit Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ## The extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities are instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit. In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit. However, it is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team: - obtained an understanding of the nature of the sector, including the legal and regulatory frameworks that the charitable company operates in and how the charitable company is complying with the legal and regulatory framework; - inquired of management, and those charged with governance, about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instances of fraud; British Epilepsy Association: Annual Report and Accounts **25** dr5cussed matter5 abou¢ non-compliance vitth laws and regulations and how fraud might occur indudir assessmenf of how and where the financial sratemen(5 may be svsceptible to fraud Use of our report This reF)0rt 15 made to the charitable company's mber& as a LK)*. Èn 74ccordance Chapter 3 of Part 16 of the Companies Act 2C4)6. Owr audit work ha5 F*en un&rtakeTh so that wo might ll2té to the chxritsble comparyk members those Matte￿ we are required to state to them n an auditor's report and for rD other purpose. To the fu lest extent permitted by law. we do not accept or assume resportsitrmlity to anyone other than the charitable company and the charitthe company's members as a trx)dy. for ¢wr audit worifor this rep)r(or for the opinions we As a res￿￿ ofthesÈ procedures cc*)*der the rTK>St significant laws and wulations thar a direct impatt the financd $Th￿ments are FKS IOIChaiiiies SORP IFRS 1021. Companies Att 20Q6. Charities Art 2011 and the Charities (Protection and InVestr￿t) Att 2016. which may haR a matsriaj impact on the firbanaat Ststements which induded reyiv•ving the financial statements induding the Trustees Repor( remaining alert to new or unusual ¢ransaction$. Claire Leece (Senior Ststutory Auditor) For and on beh￿f of RSM UK AUDIT LLP. Statutory Auditor Charterea Accountants Central 54ua 5th Floor 29 Wellington Street The most sixmrficanE laws and regU￿tionS tra£ have aA indirert impacc on the financial statements those in rdation to the Data Protection Aer 2018. We perforn)ed audit procedures to inquire of management whether the charitable ccffipany is in compliance w7th these law and regulations and inspetted torresFondence from regulators Whe￿ approprtate. LSI 4DL The audit engagement team identified the risk of management ¢)verride of controls as the area where the finantial ststements were most suscepti￿e to matertal misstatement due to fraud.Audit procedures perfom)ed included but were not lirnited to testing m2nual journal entries and ¢xher adjustments.eYaluating l¥Jsir rationale in relation to significant. unusual trnnsactyons and transacti?ns entered into outside the norn￿ course of business. th211enging judgments and estimates. IIAO 2d21 A further description of our responsibili¢ie5 for the autht of the financial statements is lotsted on the Finano Repor¢ing Council's website at httpJlwwrn.frc.or&ukl auditorsresponsibilityes.This desCri￿lon forms part of our auditor5 reporL British Epilepsy Association: Annual Report and Accounts **27** ## Statement of financial activities Incorporating an Income and Expenditure Account For the year ended 31 December 2020 |||**Unrestricted Funds**|**Unrestricted Funds**|||| |---|---|---|---|---|---|---| |||**General**|**Designated**|**Restricted**|**Total**|
**Total**| |||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| ||**Note**|**2020**|**2020**|**2020**|**2020**|**2019**| |||**£**|**£**|**£**|**£**|**£**| |**Income from:**||||||| |Donations and legacies|2|1,797,426|
25,000|
227,802|2,050,228|
2,948,651| |Charitable activities|2|123,738|
-|20|123,758|
176,177| |Other trading activities|2|112,358|
-|-|112,358|
163,000| |Investment income|2|101,290|
-|7,419|108,709|
127,106| |||_________|_________|_________|_________|_________| |Total income||2,134,812|
25,000|
235,241|2,395,053|
3,414,934| |||_________|_________|_________|_________|_________| |**Expenditure on:**||||||| |Cost of raising funds|7|||||| |Donations and legacies||839,285|
-|-|839,285|
910,897| |Other Trading Activities||171,570|
-|-|171,570|
281,803| |Investment management costs||12,837|
-|716|13,553|
15,027| |||_________|_________|_________|_________|_________| |||1,023,692|
-|716|1,024,408|
1,207,727| |Charitable activities|7|||||| |To improve the quality and healthcare||||||| |services for people with epilepsy||1,294,379|
26,675|154,667|1,475,721|
1,700,580| |To improve awareness and||||||| |understanding of epilepsy||581,389|26,675|18,130|626,194|
837,273| |||_________|_________|_________|_________|_________| |||1,875,768|
53,350|172,797|2,101,915|
2,537,853| |||_________|_________|_________|_________|_________| |Total expenditure||2,899,460|
53,350|173,513|3,126,323|
3,745,580| |||_________|_________|_________|_________|_________| |Recognised gains||||||| |Net unrealised gains/(losses) on investments|13|(185,793)|-|-|(185,793)|
333,807| |||_________|_________|_________|_________|_________| |Net incoming/(outgoing) resources before transfers||(950,441)|(28,350)|61,728|(917,063)|3,161| |||_________|_________|_________|_________|_________| |Transfers between funds||-|-|-|-|
-| |||_________|_________|_________|_________|__________| |Net movement in funds||(950,441)|(28,350)|61,728|(917,063)|3,161| |||_________|_________|_________|_________|_________| |Reconciliation of funds||||||| |Total funds brought forward at 1st January 2020||3,373,510|
338,670|649,470|4,361,650|
4,358,489| |||_________|_________|_________|_________|_________| |||_________|_________|_________|_________|_________| |**Total funds carried forwards at 31st December 2020**||2,423,069
_________|
310,320
_________|711,198
_________|3,444,587
_________|
4,361,650
_________| **28** British Epilepsy Association: Annual Report and Accounts ## Balance sheet (Company no: 797997) ## As at 31 December 2020 |As at 31 December 2020|||||| |---|---|---|---|---|---| |||**2020**||**2019**|| ||**Note**|**£**|**£**|**£**|**£**| |Fixed Assets|||||| |Tangible fxed assets|11||42,749||21,229| |Intangible fxed assets|12||122,687||114,134| |Investments|13||2,345,143||3,030,936| ||||_________||________| ||||2,510,579||3,166,299| |
Current Assets|||||| |Debtors|15|318,321||255,073|| |Cash at bank and in hand||821,537||1,157,839|| |||_________||________|| |||1,139,858||1,412,912|| |||_________||________|| |Creditors – amounts falling due within one year|16|(205,850)||(217,561)|| |Net Current Assets|||934,008||1,195,351| ||||_________||________| |Net Assets|17||3,444,587||4,361,650| ||||**_________**||**________**| |Funds|||||| |Unrestricted|||||| |General funds|18||2,423,069||3,373,510| |Designated funds|18||310,320||338,670| |Restricted funds|18||711,198||649,470| ||||_________||_________| ||||3,444,587||4,361,650| ||||**_________**||**_________**| The financial statements were approved and authorised for issue by the Council of Management on 11 May 2021 and signed on its behalf, by: Richard Chapman June Massey Chair Honorary Treasurer The notes on pages 31 to 46 form part of these financial statements. British Epilepsy Association: Annual Report and Accounts **29** ## Statement of cash flows For the year ended 31 December 2020 |For the year ended 31 December 2020|||| |---|---|---|---| |||**2020**|**2019**| ||**Note**|**£**|**£**| |**Net cash fow provided/(used in) operating activities**|||| |Net movement in funds||(917,063)|3,161| |Depreciation||6,497|2,646| |Unrealised losses/(gains) on investment||185,793|(333,807)| |(Increase)/decrease in debtors||(63,248)|8,610| |Increase/(Decrease) in creditors||(11,711)|63,181| |||_________|_________| |Net cash provided/(used) in operating activities||(799,732)|(256,209)| |**Cash fow from investing activities**|||| |Purchase tangible fxed assets|11|(28,017)|(23,875)| |Purchase intangible fxed assets|12|(8,553)|(19,371)| |Sale current asset investments|13|500,000|300,000| |||_________|_________| |Cash provided by investing activities||463,430|256,754| |||_________|_________| |**(Decrease)/Increase in cash and cash equivalents in the**|**year**|(336,302)|545| |||**_________**|**_________**| |||**2020**|**2019**| |||**£**|**£**| |(Decrease)/Increase in cash and cash equivalents in the year||(336,302)|545| |Cash and cash equivalents at the beginning of the year||1,157,839|1,157,294| |||_________|_________| |**Cash and cash equivalents at the end of the year**||821,537
**_________**|1,157,839
**_________**| **30** British Epilepsy Association: Annual Report and Accounts ## Notes Notes to the financial statements for the year ended 31 December 2020 ## **1. Accounting policies** ## 1.1 Basis of preparation of financial statements 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) (effective 1 January 2015) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. British Epilepsy Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The financial statements are presented in sterling which is the functional currency of the charity. Monetary amounts are rounded to the nearest £1 except where otherwise indicated. By the nature of its principal activities, the association is a non profit making organisation and because of this a Profit and Loss Account is not included in these accounts, being replaced by a Statement of Financial Activities. The Statement of Financial Activities has been prepared on the basis that all operations are continuing operations. The financial statements show information about the charity as an individual entity and not about its group, as the charity has taken advantage of the exemption provided by section 405 of the Companies Act 2006 not to prepare consolidated financial statements as the trustees consider that all the charity’s subsidiaries should be excluded from consolidation on the basis that they are immaterial for the purpose of giving a true and fair view. ## 1.2 Going concern Due to the strong position of the balance sheet and the level of liquid resources; the trustees have identified no material uncertainties that may cast significant doubt over the ability of the company to continue as a going concern. The trustees outline on page 20 that they have reviewed the reserves position and surplus for the year. In making their assessment the charity have prepared budgets through to December 2023. The Trustees have considered the impact on the finances by the COVID-19 pandemic but with strong liquid assets and a diversified income stream they have concluded that the 2020 result and the strategic direction of the charity shows it is well placed to continue in operational existence for the foreseeable future. ## 1.3 Leasing Rentals payable under operating leases are charged against income on a straight line basis over the lease term. ## 1.4 Incoming resources All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. Legacies are recognised when received or when we are aware that the executors have or probably have determined before the year-end that payment can be or will be made. This would normally follow agreement of estate accounts. Legacies that are received in the following year that meet the above conditions at year-end are accrued as income in the prior year accounts. In 2020 this amounted to £112,629 (2019 £92,411). ## 1.5 Expenditure Resources used are dealt with on an accruals basis and are analysed between costs of generating funds and charitable expenditure as detailed on the Statement of Financial Activities on page 28. Where costs have not been directly attributed to a particular category they have been allocated to activities on a basis consistent with the use of the resources. Support costs have been allocated to each charitable expenditure category on the basis of staff utilisation or on an activity basis of total direct expenditure. Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. ## 1.6 Investments Investments held as fixed assets are stated at fair value at the balance sheet date. Any difference between cost and market value is adjusted annually through the Statement of Financial Activities. The investment in the subsidiary undertaking is shown at cost less impairment. ## 1.7 Taxation As a registered charity, British Epilepsy Association is not liable to taxation on its investment income and gains, income and gains arising from trading in furtherance of its charitable objectives and charitable donations. Recovery of income tax is made on tax credits arising from receipts under deeds of covenant and gift aid payments. VAT deemed to be irrecoverable is written off to the Statement of Financial Activities in the period to which it relates. British Epilepsy Association: Annual Report and Accounts **31** ## Annual impairment reviews are carried out to ensure the carrying value is not lower than the recoverable amount. The costs of minor additions or those costing below £5,000 are not capitalised. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis – Leasehold improvements Straight line over the life of the lease Fixtures, fittings and equipment Straight line over 5 years Computers Straight line over 2 years Identifiable development expenditure is capitalised once the technical and financial feasibility can be demonstrated. Intangible fixed assets are stated at cost less amortisation. Amortisation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis – CRM Straight line over 5 years ## 1.9 Grants Grants received are credited to ‘Incoming resources’ in the Statement of Financial Activities. Grants received are recognised at the later date of either when the decision to award the grant is notified to the charity or on agreement to the terms and conditions of the grant if required and when the criteria of entitlement and probability are met and the value can be measured reliably. Grants payable are payments made to the third parties in the furtherance of the charitable objects of the charity. Grants payable are recognised at the later date of either the decision to award the grant or on receipt of signed agreement to the terms and conditions of the grant if required. ## 1.10 Pensions The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company. The pension cost charge represents contributions payable by the charity and amounted to £194,405 (2019 - £216,537). At year-end the pension creditor amounted to £16,938 (2019 - £21,089) ## 1.11 Branches Income and expenditure in respect of the Association’s branch network has been included in the Statement of Financial Activities. Cash balances held by the branches at the year end are shown in Note 17 - Analysis of net assets between funds. ## 1.12 Accounting for separate funds The financial statements of a charity must differentiate between restricted and unrestricted funds. Restricted funds are funds subject to specific conditions, imposed by the donor or by the specific terms of the charity appeal. Unrestricted funds are all the other funds of the Association and include designated funds which consist of amounts allocated for specific purposes by the charity itself. ## 1.13 Recognition of liabilities Liabilities are recognised when an obligation arises to transfer economic benefits as a result of past event. ## 1.14 Cash equivalent policy Cash or cash equivalent amounts are cash held in bank accounts by the main charity or branches and include all cash held on short term deposits. They exclude cash held within the investment portfolio as part of the on-going investment activities. ## 1.15 Judgements and key sources of estimation uncertainty In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Apart from the accrual of legacy income, Note 1.4, there are no other areas of estimation uncertainty. ## 1.16 Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. **32** British Epilepsy Association: Annual Report and Accounts ## **Financial Assets** Trade and other debtors (including accrued income) which is receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses. A provision for impairment of trade debtors is established when there is objective evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in profit or loss for the excess of carrying value of the trade debtor over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in the profit or loss. ## **Financial Liabilities** Trade and other creditors (including accruals) payable within one year that do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being transaction price less any amounts settled. Where the arrangement with a creditor constitutes a financing transaction, the creditor is initially measured at the present value of future payments discounted at a market rate of interest for a similar instrument and subsequently measured at amortised cost. ## A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. A financial liability (or part thereof) is derecognised when the obligation specified in the contract is discharged, cancelled or expires. ## **2. Donations and legacies** |**2.**
**Donations and legacies**||||||| |---|---|---|---|---|---|---| |||**Unrestricted Funds**||||| |||**General**|**Designated**|**Restricted**|**Total**|
**Total**| |||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| |||**2020**|**2020**|**2020**|**2020**|**2019**| |||**£**|**£**|**£**|**£**|**£**| |Donations individual||572,940|-|48,544|621,484|
622,517| |Branch income|3|8,802|
-|2,341|11,143|
30,466| |Legacies||632,393|
25,000|77,630|735,023|
1,256,303| |Grants||32,294|
-|96,426|128,720|
132,820| |Corporate donations||22,278|
-|1,300|23,578|
62,120| |Membership subscriptions||224,702|
-|11|224,713|
243,340| |Fundraising||228,303|
-|1,550|229,853|
554,292| |Donated goods and services||75,714|
-|-|75,714|
46,793| |||_________|_________|_________|_________|_________| |||1,797,426|
25,000|227,802|2,050,228|
2,948,651| |||**_________**|**_________**|**_________**|**_________**|**_________**| |**Income from charitable activities**||**Unrestricted Funds**||||| |||**General**|**Designated**|**Restricted**|**Total**|
**Total**| |||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| |||**2020**|**2020**|**2020**|**2020**|**2019**| |||**£**|**£**|**£**|**£**|**£**| |||_________|_________|_________|_________|_________| |Sales of goods and services||123,738|
-|20|123,758|
176,177| |||**_________**|**_________**|**_________**|**_________**|**_________**| |**Income from other trading activities**||**Unrestricted Funds**||||| |||**General**|**Designated**|**Restricted**|**Total**|
**Total**| |||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| |||**2020**|**2020**|**2020**|**2020**|**2019**| |||**£**|**£**|**£**|**£**|**£**| |Event registration fees||52,540|-|-|52,540|
71,030| |Lotteries|4|20,993|
-|-|20,993|
23,440| |BEA Trading Ltd|5|38,825|
-|-|38,825|
68,530| |||_________|_________|_________|_________|_________| |||112,358|
-|-|112,358|
163,000| |||**_________**|**_________**|**_________**|**_________**|**_________**| British Epilepsy Association: Annual Report and Accounts **33** ## **Investment income** |**Investment income**|||||| |---|---|---|---|---|---| ||**Unrestricted Funds**||||| ||**General**|**Designated**|**Restricted**|**Total**|
**Total**| ||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| ||**2020**|**2020**|**2020**|**2020**|**2019**| ||**£**|**£**|**£**|**£**|**£**| |Income from quoted investments|98,296|
-|7,419|105,715|
113,393| |Bank interest|2,994|
-|-|2,994|
13,713| ||_________|_________|________|_________|_________| ||101,290
**_________**|
-
**_________**|7,419
**_________**|108,709
**_________**|
127,106
**_________**| ## **Prior year income** All of the donations and legacies in 2019 were unrestricted with the exception of the following: Donations individual £72,416. Branch income £5,840, Legacies £400, Grants £105,151, Corporate donations £2,876, Membership subscriptions £0, Fundraising £51,727, Donated goods and services £0. All of the income from charitable activities in 2019 was unrestricted. All of the income from other trading activities in 2019 was unrestricted. All of the income from investments in 2019 was unrestricted apart from £9,072. ## **Legacies** Legacies with an estimated value to Epilepsy Action of £601,495 (2019 £454,000) have been notified to the charity but have not been included in the financial statements. The conditions for recognising this income within the accounts had not been met by 31 December. ## **We would like to thank the following Grant funders:** |**We would like to thank the following**|**Grant funders:**|| |---|---|---| |Anson Charitable Trust|The Anne and John Walters Charitable Trust|The Liz and Terry Bramall Foundation| |Daisie Rich Trust|The Broyst Foundation|The Lynn Foundation| |Doris Field Charitable Trust|The Camelia Trust|The Lyras Family Charitable Trust| |Drapers’ Charitable Fund|The Carrington Charitable Trust|The Mary Robertson Trust| |Eveson Charitable Trust|The Charles Brotherton Trust|The Medicash Foundation| |Ford Family Charitable Trust 1991|The Cutlers Company Charitable Trust|The Michael and Anna Wix Charitable Trust| |Fowler Smith and Jones Trust|The De Brye Charitable Trust|The National Lottery Fund Awards for All Wales| |Ganzoni Charitable Trust|The Florence Turner Trust|The Nicka Vassiliou Charitable Trust| |Garfeld Weston Foundation|The Francis Charitable Trust|The Osberton Trust| |Lilian Frances Hind Bequest|The Fred Towler Charity Trust|The Roger Raymond Trust| |(Trustees of Lady Hind)|The Fulmer Charitable Trust|The Roselands Trust| |Masonic Charitable Foundation|The Grace Trust|The Samuel Storey Family Charitable Trust| |Michael Guest Charitable Foundation|The Hospital Saturday Fund|The Simon and Philip Cohen Charitable Trust| |Sovereign Health Care|The Hyde Foundation|The Thomas and Rosemary Greenhalgh| |The A M Fenton Trust|The Ione Vassiliou Charitable Trust|Charitable Trust| |The Alison Hillman Charitable Trust|The Jessie Spencer Trust|The Westcroft Trust| |The Ammco Trust||The Wixamtree Trust| ## **3.** |**Branches**||**2020**||**2019**| |---|---|---|---|---| ||**£**|**£**|**£**|**£**| |**Branch cash included in current**||||| |**assets at 1 January 2020**||80,504||80,999| |Branch income|11,143||30,466|| |Branch expenditure|(11,550)||(25,075)|| ||_________||_________|| |Net income||(407)||5,391| |Amount remitted by branches in the year||(7,824)||(5,886)| |||_________||_________| |**Branch cash included in current**||_________||_________| |**assets at 31 December 2020**||72,273||80,504| |||**_________**||**_________**| At the end of 2020 we had a total of 26 branches, 4 forums and 108 virtual groups (2019 - 104 branches, forums and groups in total). In accordance with Charity law, monies raised by the Association’s branches fall to be accounted for by the Association centrally under the direction of its Council of Management acting as charitable trustees. Monies raised by branches are held in trust for the Association. Each branch acts as custodian in a trustee capacity. **34** British Epilepsy Association: Annual Report and Accounts ## **4. Lotteries** |**Lotteries**|||||| |---|---|---|---|---|---| ||**Unrestricted Funds**||||| ||**General**|**Designated**|**Restricted**|**Total**|
**Total**| ||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| ||**2020**|**2020**|**2020**|**2020**|**2019**| ||**£**|**£**|**£**|**£**|**£**| |Unity Lottery|20,993|
-|-|20,993|
23,440| ||_________|_________|_________|_________|_________| ||20,993|
-|-|20,993|
23,440| ||**_________**|**_________**|**_________**|**_________**|**_________**| |**Income from BEA Trading Limited**|||||| ||**Unrestricted Funds**||||| ||**General**|**Designated**|**Restricted**|**Total**|
**Total**| ||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| ||**2020**|**2020**|**2020**|**2020**|**2019**| ||**£**|**£**|**£**|**£**|**£**| |Management charge|12,000|-|-|12,000|12,000| |Gift Aid donation|26,825|-|-|26,825|
56,530| ||_________|_________|_________|_________|_________| ||38,825|
-|-|38,825|
68,530| ||**_________**|**_________**|**_________**|**_________**|**_________**| ## **5. Income from BEA Trading Limited** The management charge is in respect of administrative costs recharged to BEA Trading Limited. ## **6. Analysis of governance and support costs** The charity initially identified the costs of its support functions. It then identifies those costs that relate to governance. Having identified its governance costs, the remaining support costs and the governance costs are apportioned between the key charitable activities undertaken (see Note 7) in the year. Refer to the table below for the basis of apportionment and the analysis of support and governance costs. ||**General**|**Governance**|**Total**|**Basis of apportionment**| |---|---|---|---|---| ||**support**|||| ||**£**|**£**|**£**|| |**Audit**|-|12,500|12,500|Governance 100%| |**Accountancy**|-|11,865|11,865|
Governance 100%| |**Trustee meeting costs and expenses**|-|1,113|1,113|
Governance 100%| |**Annual report and AGM costs**|-|2,324|2,324|Governance 100%| |**Investment management costs**|13,553|
-|13,553|
Investment management 100%| |**Operations**|360,804|58,542|419,346|
Allocated according to input| |||||between governance and general| |||||support (pro rata on full time| |||||equivalent staff numbers)| |**Building support**|138,548|
-|138,548|
Pro rata on full time equivalent| |||||staff numbers| |**Information technology**|184,121|
-|184,121|
Pro rata on full time equivalent| |||||staff numbers| |**Finance including non recoverable VAT**|180,831|
7,808|188,639|
Allocated according to input| |||||between governance and general| |||||support (pro rata on full time| |||||equivalent staff numbers)| ||_________|_________|_________|| |**Total**|877,857
**_________**|
94,152
**_________**|972,009
**_________**|| British Epilepsy Association: Annual Report and Accounts **35** ||**Support Costs**|**Total**
**Total**|**General**
**Support**
**expenditure**|**Governance**
**Costs**
**2020**|**£**
**£**
**£**
**£**||239,037
26,038
265,075
839,285|38,816
4,229
43,045
171,570|13,553
-
13,553
13,553|_________
_________
_________
_________|291,406
30,267
321,673
1,024,408|_________
_________
_________
_________||||260,854
28,416
289,270
905,113|||53,981
5,880
59,861
189,360|29,535
3,217
32,752
111,449|40,663
4,430
45,093
153,622|35,490
3,866
39,356
116,177


|_________
_________
_________
_________|420,523
45,809
466,332
1,475,721|_________
_________
_________
_________||54,849
5,975
60,824
202,450||38,413
4,184
42,597
154,365|34,756
3,786
38,542
130,390|37,911
4,130
42,041
138,989|_________
_________
_________
_________|165,929
18,075
184,004
626,194|_________
_________
_________
_________|877,858
94,151
972,009
3,126,323|**_________**
**_________**
**_________**
_________| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Activities**|**Total**|**Other**
**Grants**
**Activity**|**payable**
**Costs**|**£**
**£**
**£**||97,967
-
574,210|93,435
-
128,525|-
-
-|_________
_________
_________|191,402
-
702,735|_________
_________
_________||||108,291
-
615,843|||15,359
-
129,499|8,111
-
78,697|13,046
-
108,529|4,155
-
76,821


|_________
_________
_________|148,962
-
1,009,389|_________
_________
_________||27,080
75
141,626||27,305
110
111,768|12,494
-
91,848|11,591
-
96,948|_________
_________
_________|78,470
185
442,190|_________
_________
_________|418,834
185 2,154,314|**_________**
**_________**
**_________**| |**Expenditure**||**Direct**|**staff**|**costs**|**£**|**Raising Funds**|Donations & Legacies
476,243|Other Trading Activities
35,090|Investment Management Costs
-|_________|**Raising Funds Total**
511,333|_________|**Goal 1 - To improve the quality and healthcare services**|**for people with epilepsy**||Provide advice, information and training about epilepsy
507,552|Give people the skills and opportunities to speak out for themselves and||for others affected by epilepsy
114,140|Infuence National Health Policy
70,586|Infuence and support local health service design, commissioning and delivery 95,483|Research
72,666
|_________|**Goal 1 Total**
860,427|_________|**Goal 2 - To improve awareness and understanding of epilepsy**|Encourage and support people to be open about epilepsy
114,471|Publicly celebrate positive attitudes towards epilepsy and|challenge negative attitudes
84,353|Engage with national and local decision makers
79,354|Working to remove barriers to employment
85,357|_________|**Goal 2 Total**
363,535|_________|**Total expenditure 2020**
1,735,295|**_________**| |7**.**||||||||||||||||||||||||||||||||||||| **36** British Epilepsy Association: Annual Report and Accounts |**Support Costs**|**Total**
**Total**|**General**
**Support**
**expenditure**|**Governance**
**Costs**
**2019**|**£**
**£**
**£**
**£**||239,852
27,446
267,298
910,897|41,280
4,724
46,004
281,803|15,027
-
15,027
15,027|_________
_________
_________
_________|296,159
32,170
328,329
1,207,727|_________
_________
_________
_________||||267,327
30,590
297,917
973,371|||68,202
7,804
76,006
252,727|33,418
3,824
37,242
132,667|44,421
5,083
49,504
210,770|37,723
4,317
42,040
131,045


|_________
_________
_________
_________|451,091
51,618
502,709
1,700,580|_________
_________
_________
_________||67,117
7,680
74,797
291,079||48,460
5,545
54,005
217,167|38,139
4,364
42,503
161,051|43,504
4,978
48,482
167,976|_________
_________
_________
_________|197,220
22,567
219,787
837,273|_________
_________
_________
_________|944,470
106,355
1,050,825
3,745,580|**_________**
**_________**
**_________**
_________| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Activities**|**Total**|**Other**
**Grants**
**Activity**|**payable**
**Costs**|**£**
**£**
**£**||149,824
-
643,599|214,332
-
235,799|-
-
-|_________
_________
_________|364,156
-
879,398|_________
_________
_________||||175,568
3,550
675,454|||35,200
-
176,721|19,555
-
95,425|47,367
15,550
161,266|12,565
(2,556)
89,005


|_________
_________
_________|290,255
16,544
1,197,871|_________
_________
_________||67,943
11,978
216,282||46,921
17,968
163,162|30,495
4,400
118,548|23,127
-
119,494|_________
_________
_________|168,486
34,346
617,486|_________
_________
_________|822,897
50,890 2,694,755|**_________**
**_________**
**_________**| ||**Direct**|**staff**|**costs**|**£**|**Raising Funds**|Donations & Legacies
493,775|Other Trading Activities
21,467|Investment Management Costs
-|_________|**Raising Funds Total**
515,242|_________|**Goal 1 - To improve the quality and healthcare services**|**for people with epilepsy**||Provide advice, information and training about epilepsy
496,336|Give people the skills and opportunities to speak out for themselves and||for others affected by epilepsy
141,521|Infuence National Health Policy
75,870|Infuence and support local health service design, commissioning and delivery 98,349|Research
78,996
|_________|**Goal 1 Total**
891,072|_________|**Goal 2 - To improve awareness and understanding of epilepsy**|Encourage and support people to be open about epilepsy
136,361|Publicly celebrate positive attitudes towards epilepsy and|challenge negative attitudes
98,273|Engage with national and local decision makers
83,653|Working to remove barriers to employment
96,367|_________|**Goal 2 Total**
414,654|_________|**Total expenditure 2019**
1,820,968|**_________**
| British Epilepsy Association: Annual Report and Accounts **37** ## **8. Grants payable** |**Grants payable**||||| |---|---|---|---|---| |||||| ||**General**|**Restricted**|**Total**|**Total**| ||**Funds**|**Funds**|**Funds**|**Funds**| ||**2020**|**2020**|**2020**|**2019**| ||**£**|**£**|
**£**|**£**| |**Institutional grants**||||| |**Causes and Cures research:**||||| |King’s College London|-|-|
-|
29,946| |Institute for Employment Studies|-|-|
-|22,000| |Release of unspent grant|-|-|-|(2,556)| ||_________|_________|_________|_________| ||-|-|
-|
49,390| |**Individual grants:**||||| |Nicola Pickard bursaries|-|-|
-|
1,500| ||_________|_________|_________|_________| ||-|-|
-|
1,500| ||_________|_________|_________|_________| ||-|-|
-|50,890| ||**_________**|**_________**|**_________**|**_________**| |**Staff costs and numbers**||||| |Staff costs were as follows:||**2020**||**2019**| |||**£**||**£**| |Wages and salaries||1,873,073||1,940,390| |Social security costs||177,719||180,642| |Other pension costs||194,405||216,537| |||_________||_________| |||2,245,197
**_________**||2,337,569
**_________**| ## **9.** During the year termination payments were made to 2 employees (2019: 3 employees) totalling £3,135 (2019: 25,106). The average number of staff employed in the year was 70 equal to 63 full time equivalent (2019 - 74 with 64 F.T.E) The average number of employees calculated on a full time equivalent basis, analysed by function was: ||**2020**|**2019**| |---|---|---| ||**No**|**No**| |Charitable activities|35|36| |Management and administration of the charity|12|12| |Fundraising and publicity|16|16| ||_________|_________| ||63|64| ||**_________**|**_________**| |The number of higher paid employees was:||| ||**2020**|**2019**| ||**No**|**No**| |In the band £70,001 - £80,000|1|1| |In the band £80,001 - £90,000||1| |In the band £90,001 - £100,000|1|| Pension costs attributed to the higher paid employees amounted to £8,629 (2019 - £8,447). No payment for annual leave or other benefits has been accrued. No members of the Trustee Board received any remuneration in respect of their duties as trustee during the year (2019 £nil). **38** British Epilepsy Association: Annual Report and Accounts ## **10. Analysis of resources used** The following have been charged to the Statement of Financial Activities: |**Analysis of resources used**
The following have been charged to the Statement of Financial Activities:||| |---|---|---| |||| ||**2020**|**2019**| ||**£**|**£**| |Depreciation of tangible assets|6,497|
2,646| |Hire of offce equipment|508|
526| |Auditor’s remuneration|12,500|
11,000| |Remuneration of auditors for non audit work|11,865|
9,670| ## **11.** ## **12.** |**Tangible fxed assets**||||| |---|---|---|---|---| |||**Fixtures,**||| ||**Leasehold**|**fttings and**||| ||**improvements**|**equipment**|**Computers**|**Total**| ||**£**|**£**|**£**|**£**| |**Cost**||||| |At 1 January 2020|123,193|64,528|
58,057|245,778| |Additions during the year|28,017|-|-|28,017| |Disposals during the year||||-| ||_________|_________|_________|_________| |At 31 December 2020|151,210|64,528|
58,057|273,795| ||_________|_________|_________|_________| |**Depreciation**||||| |At 1 January 2020|122,000|
52,155|
50,394|224,549| |Charge for the year|1,961|2,801|
1,735|6,497| |Disposals||||-| ||_________|_________|_________|_________| |At 31 December 2020|123,961|54,956|
52,129|231,046| ||_________|_________|_________|_________| |**Net book value**||||| ||_________|_________|_________|_________| |At 31 December 2020|27,249|
9,572|
5,928|42,749| ||_________|_________|_________|_________| ||**_________**|**_________**|**_________**|**_________**| |At 31 December 2019|1,193|12,373|7,663|21,229| ||_________|_________|_________|_________| |**Intangible fxed assets**||||| ||||**CRM**|**Total**| ||||**£**|**£**| |**Cost**||||| |At 1 January 2020|||114,134|114,134| |Additions during the year|||8,553|8,553| |Disposals during the year|||-|-| ||||_________|_________| |At 31 December 2020|||122,687|122,687| ||||_________|_________| |**Amortisation**||||| |At 1 January 2020|||-|-| |Charge for the year|||-|-| |Disposals|||-|-| ||||_________|_________| |At 31 December 2020|||-|-| ||||_________|_________| |**Net book value**||||| ||||_________|_________| |At 31 December 2020|||122,687|122,687| ||||_________|_________| |At 31 December 2019|||114,134|114,134| ||||_________|_________| |No amortisation was charged in the year as|the CRM is in the development phase.|||| British Epilepsy Association: Annual Report and Accounts **39** ## **13. Fixed asset investments** |**Fixed asset investments**|||| |---|---|---|---| ||**Listed**|**Unlisted**|| ||**securities**|**securities**|**Total**| ||**£**|**£**|**£**| |**Market value**|||| |At 1 January 2020|3,030,926|10|3,030,936| |Additions||-|0| |Disposals|(500,000)|-|(500,000)| |Revaluations|(185,793)|-|(185,793)| ||_________|_________|_________| |**At 31 December 2020**|2,345,133
**_________**|10
**_________**|2,345,143
**_________**| |**Investments at market value comprise:**||| |---|---|---| ||**2020**|**2019**| ||**£**|**£**| |Listed investments|2,345,133|
3,030,926| |Investment in subsidiary undertaking|10|10| ||_________|_________| |Total market value|2,345,143|
3,030,936| ||**_________**|**_________**| |All the fxed asset investments are held in the UK.||| ## **Valuation** At valuation on acquisition the quoted investments would be shown at £1,977,042 (2019 - £2,451,471). All quoted investments are managed by Brewin Dolphin Securities Limited on a discretionary basis. ## **Material investments** There are no investments that individually account for more than 5% of the value of the total portfolio. ## **14. Subsidiary undertakings** The Association owns 100% of the issued ordinary share capital of BEA Trading Limited, a company incorporated in England and Wales. The subsidiary is engaged in fundraising activities, the distribution of Christmas cards, associated gifts and the promotion of BEA insurances and publishing. Its financial year ends 30 June rather than 31 December. This ensures that full account is taken of the Christmas trade which forms the majority of the subsidiary’s business without there being any need to delay the finalisation of the Association’s own accounts. The accounts of the subsidiary do not justify consolidation as the turnover is not deemed to be material to the Association as a whole. The materiality of the trading company will be reviewed on an annual basis, thus ensuring that the financial statements continue to be prepared using best accounting practice. The trading results of BEA Trading Limited for the year to 30 June were as follows: ||**2020**|**2019**| |---|---|---| ||**£**|**£**| |Turnover|112,153|
140,161| ||_________|_________| |Trading Proft|26,825
**_________**|
56,530
**_________**| A gift aid donation of £26,825 (2019 - £56,530) has been received by the Association from BEA Trading Limited and is shown on the Statement of Financial Activities. The net assets of the subsidiary are £30,010. The Association is also the sole member of Epilepsy UK and Epilepsy Action. Both companies are incorporated in England and Wales, have been dormant since incorporation and are Limited by Guarantee. British Epilepsy Association uses the working name ‘Epilepsy Action’ across its range of activities. **40** British Epilepsy Association: Annual Report and Accounts |**15.**|**Debtors**|**2020**|**2019**| |---|---|---|---| |||**£**|**£**| ||**Due within one year:**||| ||Trade debtors|3,446|
1,114| ||Social security and other taxes|8,985|
13,035| ||Amounts owed by group undertaking|25,426|
33,103| ||Other debtors|109,759|
39,824| ||Prepayments and accrued income|170,705|
167,997| |||_________|_________| |||318,321|
255,073| |||**_________**|**_________**| |**16.**|**Creditors**|**2020**|**2019**| |||**£**|**£**| ||**Amounts falling due within one year:**||| ||Trade creditors|65,672|
55,459| ||Social security and other taxes|45,818|
49,571| ||Other creditors and accruals|94,360|
112,531| |||_________|_________| |||205,850|
217,561| |||**_________**|**_________**| |**17.**|**Analysis of net assets between funds**||| |**Analysis of net assets between funds**||||| |---|---|---|---|---| ||**Unrestricted Funds**|||| ||**General**|**Designated**
|**Restricted**|**Total**| ||**Funds**|**Funds**|**Funds**|**Funds**| ||**2020**|**2020**|**2020**|**2020**| ||**£**|**£**|**£**|**£**| |Fixed assets|165,436|-|-|165,436| |Fixed asset investments|2,131,031|
-|214,112|2,345,143| |Cash at bank and in hand|(85,871)|310,320|524,815|749,264| |Branch balances|61,481|
-|10,792|72,273| |Other current assets|318,321|
-|-|318,321| |Creditors due within one year|(167,329)|-|(38,521)|(205,850)| ||_________|_________|_________|_________| |Total net assets at 31 December 2020|2,423,069|
310,320|711,198|3,444,587| ||**_________**|**_________**|**_________**|**_________**| |**Analysis of net assets between funds – previous year**||||| ||**Unrestricted Funds**|||| ||**General**|**Designated**|**Restricted**|**Total**| ||**Funds**|**Funds**|**Funds**|**Funds**| ||**2019**|**2019**|**2019**|**2019**| ||**£**|**£**|**£**|**£**| |Fixed assets|135,363|-|-|135,363| |Fixed asset investments|2,788,462|
-|242,474|3,030,936| |Cash at bank and in hand|313,695|
338,670|424,970|1,077,335| |Branch balances|69,834|
-|10,670|80,504| |Other current assets|215,249|
-|39,824|255,073| |Creditors due within one year|(149,093)|-|(68,468)|(217,561)| ||_________|_________|_________|_________| |Total net assets at 31 December 2019|3,373,510|338,670|649,470|4,361,650| ||**_________**|**_________**|**_________**|**_________**| British Epilepsy Association: Annual Report and Accounts **41** ## **18. Statement of funds** |**Statement of funds**||||||| |---|---|---|---|---|---|---| ||**Balance**|||||**Balance**| ||**01/01/2020**|**Income**|**Transfers**|**Expenditure**|**Gains (Losses)**|**31/12/2020**| ||**£**|**£**|**£**|**£**|**£**|**£**| |**General funds**||||||| ||_________|_________|_________|_________|_________|_________| |General funds|3,373,510|2,134,812|0|(2,899,460)|
(185,793)|2,423,069| ||_________|_________|_________|_________|_________|_________| ||**Balance**|||||**Balance**| ||**01/01/2020**|**Income**|**Transfers**|**Expenditure**|**Gains (Losses)**|**31/12/2020**| ||**£**|**£**|**£**|**£**|**£**|**£**| |**Designated funds**||||||| |CRM Database Project|241,169|-|-|-|-|241,169| |Marketing Fund|42,410|-|-|(42,410)|-|-| |Barbara Jean Quinn -||||||| |South Wales Fund|21,885|-|-|(10,940)|-|10,945| |Roger Victor Crawley -||||||| |Research|33,206|-|-|-|
-|33,206| |George Cowell Legacy -||||||| |Liverpool|-|25,000|-|-||25,000| ||_________|_________|_________|_________|_________|_________| ||338,670
_________|25,000
_________|-
_________|(53,350)
_________|
-
_________|310,320
_________| ## **CRM database project** In 2015 the Council of Management designated £200,000 for the replacement or upgrade of its Customer Relationship Management system and other associated systems. A further £180,000 was designated in 2017 towards the project. In 2019 a further £70,000 was designated towards the project. ## **Marketing Fund** In 2016 the Council of Management designated £240,000 for the employment of a marketing manager and marketing costs. ## **Barbara Jean Quinn - South Wales Fund** Funds received from the estate of Barbara Jean Quinn which she wished to be used to support Epilepsy Action’s work in South Wales. ## **Roger Victor Crawley - Research** Funds received from the estate of Roger Victor Crawley which he wished to be used for research. ## **George Cowell Legacy - Liverpool** Funds received from the estate of George Cowell which he wished to be used in Liverpool. ||**Balance**|||||**Balance**| |---|---|---|---|---|---|---| |**01/01/2020**||**Income**|**Transfers**|**Expenditure Gains (Losses)**||**31/12/2020**| ||**£**|**£**|**£**|**£**|**£**|**£**| |**Restricted funds**||||||| |Octavia Morris Memorial Fund|11,763|-|-|(9)|-|11,754| |Research Fund - general|138,662|84,780|-|(27,646)|-|195,796| |Research Fund -||||||| |Causes and Cures|214,100|7,419|-|(1,292)|-|220,227| |TeamMax research|5,216|-|-|-|-|5,216| **42** British Epilepsy Association: Annual Report and Accounts ## **18. Statement of funds (continued)** |||||||| |---|---|---|---|---|---|---| ||**Balance**|||||**Balance**| |**01/01/2020**||**Income**|**Transfers**|**Expenditure**|**Gains (Losses)**|**31/12/2020**| ||**£**|**£**|**£**|**£**|**£**|| |Local Services||||||| |DHSS Northern Ireland|-|6,826|-|(6,826)|-|-| |Education Fund||||||| |(Basildon & Thurrock)|3,685|-|-|-|-|3,685| |Gloucestershire|1,278|-|-|(99)|-|1,179| |My Family & Me Events|3,600|4,200|-|-||7,800| |Regional Funds|-|5,398|-|(5,398)|-|-| |Salisbury & District|873|-|-|(50)|-|823| |South Warwickshire|1,500|-|-|-|-|1,500| |Branches||||||| |Essex|4,981|446|-|
(324)|-|5,103| |Stoke|5,400|
-|-|
-|-|5,400| |West Midlands Forum -||||||| |Shrewsbury|161|
-|-|-|-|161| |Other branches|128|-|-|-|-|128| |Other||||||| |Children’s Interactive Resources|18,313|
-|-|(18,313)|-|-| |Colin Woods Memorial Fund|107,882|
39,750|-|-|-|147,632| |Commissioning Advocates|1,577|
-|-|-|-|1,577| |Cyberonics Seize||||||| |Control campaign|3,107|
-|-|(3,107)|-|-| |E-Learning Content||||||| |Development|12,127|
-|-|(12,127)|-|-| |Employment Project|10,000|30,000|-|(11,273)|-|28,727| |Epilepsy Alliance|453|
-|-|-|-|453| |Epilepsy & You Regional Bursaries 18,868||
-|-|(15,372)|-|3,496| |Epilepsy Commissioning Toolkit|
1,025|-|-|-|-|1,025| |Extended Helpline project|49,426|
-|-|(22,429)|-|26,997| |HealthCoach|19,228|
-|-|(6,450)|-|12,778| |Helpline Services|-|43,922|-|(43,922)|-|-| |People with Epilepsy||||||| |And Learning Diffculties|-|12,500|-|-|-|12,500| |Sanof - Web Mobilisation|1,688|
-|-|3,312|-|5,000| |Sapphire Nurse Scheme|10,067|-|-|-|-|10,067| |Tricia’s Fund -||||||| |Learning Disability Project|2,174|
-|-|-|-|2,174| |UCB Specialist Nurse Audit|2,188|-|-|(2,188)|-|-| |_________||_________|_________|_________|_________|_________| |**Restricted Funds**|649,470|235,241|-|
(173,513)|
-|711,198| |_________||_________|_________|_________|_________|_________| |_________||_________|_________|_________|_________|_________| |**Total funds**
4,361,650
**_________**||2,395,053
**_________**|-
**_________**|(3,126,323)
**_________**|
(185,793)
**_________**|3,444,587
**_________**| Restricted income and expenditure, which is reviewed and monitored on a regular basis, represents monies received and expended on specific projects. A comparative for the prior year can be found in the 2019 annual accounts. British Epilepsy Association: Annual Report and Accounts **43** ## **Octavia Morris Memorial Fund** Funds being held to fund a campaign during 2015 - 2021 on the subject of epilepsy related death. ## **Research Funds** The balance retained on the general research fund is for social and medical research of a non-laboratory nature. £220,228 is retained specifically for Causes and Cures research. All projects funded are chosen and monitored by the Council. The Team Max fund is to support research into childhood epilepsies. ## **DHSS Northern Ireland** Statutory funding towards salary costs of the Northern Ireland manager. ## **Education Fund - Basildon & Thurrock** To deliver awareness sessions in Basildon and Thurrock. ## **Gloucestershire** Donation for use in Gloucestershire only. ## **My Family & Me Events** Money raised to support UK wide family events. ## **Regional Funds** Comprises funds raised in England, Wales and Northern Ireland that are to be spent specifically in those areas. ## **Essex Branch** Money raised by the Essex forum for local projects across Essex. ## **Stoke Branch** Money raised by the branch for local projects. ## **West Midlands Branch** Money raised by the branch for local projects. ## **Colin Woods Memorial Fund** Money in this fund is invested by Epilepsy Action and income derived from the fund is used to support Epilepsy Action’s work, with a preference given to work in Northern Ireland and for educational work, but the income is not restricted solely to this purpose. ## **Cyberonics Seize Control campaign** A campaign to support people with epilepsy to ask for better treatment if their seizures are not controlled. ## **E-Learning Content Developer** Funding for an E-Learning content development post. ## **Employment Project** To develop resources for employers to assist people with epilepsy in the workplace. ## **Epilepsy Alliance** Epilepsy Alliance is a collaboration between Epilepsy Action and the Epilepsy Nurse Association to provide a dedicated package of educational support for Epilepsy Specialist Nurses (ESNs) covering the UK. **44** British Epilepsy Association: Annual Report and Accounts ## **Epilepsy and You Regional Bursaries** Funded places for our Epilepsy and You self management course. ## **Epilepsy Commissioning Toolkit** To create a single access point of resources to support effective commissioning for children and adults with epilepsy. ## **Extended helpline project** To extend the opening hours of the helpline and increase access to the service. ## **Healthcoach** Telephone support for participants of Epilepsy and You. ## **Helpline services** Monies raised to enable the continuing running of the helpline. ## To create resources for people with epilepsy and learning difficulties. ## To develop our website and make it mobile friendly. ## **Sapphire Nurse Scheme** To part fund epilepsy nurse posts in NHS services for adults or children with epilepsy. ## **Tricia’s Fund - Learning Disability Project** To develop resources for people with epilepsy and learning disabilities. ## **UCB Specialist Nurse Audit** To develop and pilot a tool to measure activity and impact of epilepsy nurses. ## **Children’s Interactive Resources** To develop online resources to support and improve the lives of young people affected by epilepsy. ## **Salisbury & District** Monies raised to be used in the Salisbury and District area. ## **South Warwickshire** Monies raised to be used in the South Warwickshire area. British Epilepsy Association: Annual Report and Accounts **45** ## **19. Indemnity insurance** Subject to the provision of the Companies Act 2006, every trustee and officer is indemnified against any liability incurred by them in their capacity in defending any proceedings whether civil of criminal, in which judgement is given in favour or in which they are acquitted or in connection with any application in which relief is granted to them by the court from liability for negligence, default, breach of duty or breach of trust in relation to the affairs of British Epilepsy Association. ## **20. Financial commitments** At 31 December 2020 the Association had total minimum lease payments under non-cancellable operating leases as follows: ||**Land and buildings**|**Land and buildings**||**Other**|| |---|---|---|---|---|---| ||**2020**|**2019**|**2020**||**2019**| ||**£**|**£**|**£**||**£**| |**Expiry date**|||||| |Within 1 year|63,000|-|2,146||2,141| |Between 2 and 5 years|168,115|294,288|994||2,555| ## **21. Analysis of trustee remuneration and expenses, and the cost of key management personnel** The key management personnel of the charity, comprise the trustees, the Chief Executive and the Deputy Chief Executive. Total employee benefits, including employers NIC, of the key management personnel of the charity were £197,436 (2019 - £196,926). No charity trustee received payment for professional or other services supplied to the charity (2019 - £nil). Travel and subsistence expenses during the year of £1,113 (2019 - £15,858), were reimbursed to or paid on behalf of the 17 trustees who served during the year (see also page 10 of the trustees’ report). ## **22. Capital Commitments** The Association has capital commitments of £100,000 (2019 - £87,140) relating to the replacement of the Customer Relationship Management system. **46** British Epilepsy Association: Annual Report and Accounts ## Glossar y The annual report and accounts have to provide detailed information to meet company and charity law. We know that many people will be unfamiliar with some of the words that we need to use. Here is a list of some of them with a brief explanation of what they mean. |Accruals basis|Income and expenditure is counted when the money is earned and when costs happen, rather
than when the money actually enters or leaves the account.| |---|---| |Accrued|An expense that has happened but hasn’t been paid yet. For example, staff wages accrue until
the day they are paid.| |Capital growth|An increase in the market price of an asset.| |Designated funds|If part of an unrestricted fund is set aside for a particular project, it may be designated as a
separate fund by Trustees.| |Donations in kind|A donation that is made in goods or services, rather than money.| |Ex offcio|When someone is a member of a committee without being elected to it but because of another
post that they hold.| |Fixed assets|An asset with a useful life of more than one year.| |Listed investments|Investments like shares or bonds that are offcially listed on a stock exchange for trading.| |Materiality|An amount of money is assessed on its importance. For example, a debt of £10 might not be a
concern. However, a debt of £10,000 could make a big difference to the fnancial health of the
organisation. It makes a material difference to the accounts.| |Realised gains|A gain from selling an asset for more than the original purchase price.| |Reconciliation|An accounting process that compares two sets of records to make sure the numbers match and
are accurate.| |Residual value|The value of an asset that it could be sold for at the end of its useful life.| |Restricted funds|If someone gives money to the charity for a particular purpose, the charity has to use it for that
purpose. The use of the money is restricted.| |Straight line basis|This is a way of spreading the cost of an asset equally over the number of years it is expected to
be used.| |Tangible fxed assets|Physical assets, like a computer system or improvements to a building.| |Unrealised gain/loss|A gain/loss from revaluing an asset at a higher/(lower) value than the original purchase price.| |Unrestricted funds|If someone gives money to the charity without saying it is for a particular purpose, it can be
spent on any area of work for the charity’s objects. The use of the money is unrestricted.| British Epilepsy Association: Annual Report and Accounts **47** Epilepsy Action Helpline: freephone 0808 800 5050 text 07479 638 071 helpline@epilepsy.org.uk epilepsy.org.uk ## **Epilepsy Action** New Anstey House, Gate Way Drive, Yeadon, Leeds LS19 7XY **tel.** 0113 210 8800 **Epilepsy Action Helpline freephone** 0808 800 5050 **email** epilepsy@epilepsy.org.uk **epilepsy.org.uk** Epilepsy Action is a working name of British Epilepsy Association A company limited by guarantee (registered in England No. 797997) Registered charity in England and Wales (No. 234343) **48** British Epilepsy Association: Annual Report and Accounts