**Charity Registration No. 252129**
**NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **UNAUDITED ACCOUNTS**
**FOR THE YEAR ENDED 31 DECEMBER 2022**
**NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Joan Pheasant (Chair) Martyn Weller (Treasurer) Alison Barker Jo Baxter (Hon. Secretary) Jane Hart Judith Slade Oliver Louden (appointed 9[th] June 2021) **Charity number** 252129 **Principal address** 28B The Grove Ilkley West Yorkshire LS29 9EE **Independent examiner** Michael Daly **Bankers** Yorkshire Bank plc 20 Merrion Way Leeds West Yorkshire LS2 8NZ
**NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **CONTENTS**
||**Page**|
|---|---|
|Trutees Report|4|
|Independent accountants’ report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 - 12|
4.
**NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
The Trustees present their report and accounts for the year ended 31 December 2022.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s constitution, the Charities Act 2011 and 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 published on 16 July 2014.
The charity was registered on 4 March 1968 and followed the rules first adopted on 28 October 1967 and the constitution which has since been amended on 28 March 1985 and 27 March 2007. The constitution was revised during 2018 to take out the need for an AGM.
## **Objects and Principal Activities**
The charity was established for the care, welfare, interest, treatment, education and advancement of persons suffering from Spina Bifida or Hydrocephalus or allied or related disorders.
The Association provides direct assistance to children and adults with Spina Bifida and/or Hydrocephalus and their parents/carers within North and West Yorkshire. We provide welfare grants, subsidised holidays and mutual support through activities, outings, workshops and seminars.
## **Reserves Policy**
The Trustees' policy is that the charity should have sufficient unrestricted reserves to enable it to meet its financial obligations as and when they fall due without prejudicing the ability of the Charity to raise funding and commit expenditure to its objectives.
The Trustees carefully considered the financial obligations of the charity and have determined a reserve policy that is aimed at protecting a minimum reserve whilst managing funds to ensure that they are appropriately used to support the charity’s aims.
The reserves have been set at 6 months of overheads.
## **Financial Review**
Overall, at the end of the financial year the reserves of the charity amounted to £47,081 (2021: £39,437). This was made up of restricted grant funds and unrestricted reserves.
In this financial year the charity made a profit of £7,644 (2021 profit of £25,045) but overall income in the year increased from £39,364 to £60,185, as a result of the grant income.
Unrestricted reserves now amount to £39,692 (2021: £24,962) and this can be spent on any charitable
activity of the Association.
Restricted reserves now amount to £7,389, a reduction from £14,275 the previous year reflecting the use of funds relating to their specific purpose.
5.
**NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **TRUSTEES’ REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Statement of Trustees’ Responsibilities**
The Trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these accounts the Trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP 2015 (FRS 102);
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions.
Approved by the board on 16[th] October 2023
Martyn Weller Trustee
6.
**NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 4 to 8.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- (i) examine the accounts under section 145 of the 2011 Act;
- (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- (iii) to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:-
- (a) which gives me reasonable cause to believe that in any material respect the requirements:-
- (i) to keep accounting records in accordance with section 130 of the 2011 Act; and (ii) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
7.
## **NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**Notes**
**Income**
Donations
Grants receivable
2
Interest receivable
**Total incoming resources**
**Expenditure**
Charitable activities
3
**Total expenditure**
**Net (expenditure)/income**
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|
**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2022**
**£**
**Total**
**2021**
**£**
16,668
-
16,668
8,869
-
43,424
43,424
30,475
94
-
94
20|
**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2022**
**£**
**Total**
**2021**
**£**
16,668
-
16,668
8,869
-
43,424
43,424
30,475
94
-
94
20|
|---|---|---|
||16,762
,
43,424
60,185
39,364||
||
2,032
50,509
52,541
14,319||
||2,032
50,509
52,541
14,319||
||14,730
(7,086)|
7,644
25,045|
||24,962
14,475
39,437
14,392||
||39,692
7,389
47,081
39,437||
8.
## **NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **BALANCE SHEET** _**AS AT 31 DECEMBER 2022**_
|**Notes**
**Current assets**
Cash at bank
Debtors and Prepayments
**Total current assets**
**Total assets**
**Creditors: amounts falling due**
**within one year**
**Total assets less current liabilities**
**The funds of the charity**
Restricted funds
5
Unrestricted funds
**Total charity funds**|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total funds**
**2022**
**£**
**Total funds**
**2021**
**£**
37,699
9,453
47,152
39,215
1,993
-
1,993
1,713
26,453
-
40,928
40,928
26,453
9,453
49,145
40,928
-
2,064
2,064
1,491
39,692
7,389
47,081
39,437
-
7,389
7,389
14,475
39,692
-
39,692
24,962
39,692
7,389
47,081
39,437|
|---|---|
The accounts were approved by the trustees on 16[th] October 2023
Martyn Weller Trustee
Joan Pheasant Trustee
9.
## **NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **1 Accounting policies**
## **1.1 Basis of preparation**
The accounts are prepared under the historical cost convention.
The accounts 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) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015.
Having considered future planned activities and the reserves available to the charity, the trustees are satisfied that the financial statements should be prepared on the going concern basis.
North and West Yorkshire Association for Spina Bifida and Hydrocephalus meets the definition of a public benefit entity under FRS 102.
## **1.2 Incoming resources**
All income is recognised once the charity has entitlement to the income. It is probable that the income will be received and the amount of income receivable can be measured reliably.
Core funding revenue grants are credited to the income and expenditure account as and when receivable.
Revenue grants for specific project funding are credited to the income and expenditure account as and when receivable and unspent amounts are carried forward as part of the restricted funds in the balance sheet.
Donations and other income are credited to the income and expenditure account as and when receivable.
## **1.3 Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. These include governance costs which are those costs associated with meeting the constitutional and statutory requirement of the charity.
All costs are allocated between the expenditure categories on the SOFA on a basis designed to reflect the use of the resource.
## **1.4 Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows:-
Equipment 20% - 33% straight line
## **1.5 Accumulated funds**
Unrestricted funds are available to be spent for any of the purposes of the charity. Restricted funds are subject to specific conditions by donors as to how they may be used.
10
**NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**2**
**Voluntary income**
**Grants receivable**
**Restricted projects**
National Lottery Community Fund
**Unrestricted projects**
Linden Charitable Trust
Denton Trust
Bettys
Foyle Foundation
**2**
**Charitable activities**
**Unrestricted Projects**
Staff and Freelance costs
Rent
Projects
Travel
Insurance
Training
Advertising and publicity
Memberships
Printing, postage and stationery
Volunteer costs
Bookkeeping and related costs
Independent examination fee
Depreciation|**Total**
**2022**
**£**
43,424
43,424
-
-
-
-
-
43,424
**2022**
**£**
2,032
-
-
-
-
-
-
-
-
-
-
-
-
2,032|**Total**
**2021**
**£**
14,475
14,475
1,000
5,000
5,000
5,000
16,000
30,475
**2021**
**£**
9,812
1,200
519
33
514
-
192
506
840
203
-
-
500
14,319|
|---|---|---|
11 8.
**NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **3 Charitable activities (ctd) Restricted Projects**
|**Restricted Projects**
Staff costs
Staff expenses
Rent
Overheads/utlities
Activities
Conference
Travel
Insurance
Equipment
Training
Marketing
Office costs
Volunteer costs
Professional Fees
Independent examination fee
**Staff Costs**
Salaries and wages
Social Security costs
Employer contribution to pension scheme
Total
Other staff costs and expenses
Total staff costs
Average number of staff
Average FTE’s
Highest paid employee is paid below £30,000|**2022**
**£**
35,163
1,008
3,600
370
1,567
1,446
763
564
1,196
382
1,440
1,486
504
1,020
-
50,509
**2022**
**£**
36,476
-
521
36,997
198
37,195
3
1|**2021**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**2021**
**£**
-
-
-
-
-
-|
|---|---|---|
## **4 Staff Costs**
12
## **NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **5 Restricted funds**
The income funds of the charity include restricted funds comprising unexpended balances of grant and donations held on trust for specific purposes:
## **Movement in funds**
|National Lottery Community Fund|**Balance at**
**1 January**
**2022**
**Incoming**
**Resources**
**Resources**
**Expended**
**Transfers**
**between**
**funds**
**Balance at**
**31**
**December**
**2022**
**£**
**£**
**£**
**£**
**£**
14,474
43,424
50,509
-
7,389|
|---|---|
||14,474
43,424
50,509
-
7,389|
## **Movement in funds**
|National Lottery Community Fund
Ilkley Round Table
National Lottery Community Fund|**Balance at**
**1 January**
**2021**
**Incoming**
**Resources**
**Resources**
**Expended**
**Transfers**
**between**
**funds**
**Balance at**
**31**
**December**
**2021**
**£**
**£**
**£**
**£**
**£**
2,952
-
(2,952)
-
-
781
-
(781)
-
-
14,474
-
-
14,474|
|---|---|
||3,733
14,474
(3,733)
-
14,474|
National Lottery Community Fund Funding to support the project to create a more proactive framework for the organisation to deliver its mission for new and existing users.