Charity Registration No. 252129
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Joan Pheasant (Chair) Donna Farmery (Treasurer) (appointed 19[th] February 2024) Martyn Weller (Treasurer) ( Resigned 19[th] February 2024) Alison Barker Jane Hart Judith Slade Oliver Louden (appointed 9[th] June 2021) Josh Porritt (appointed 30[th] June 2023) Charity number 252129 Principal address 28B The Grove Ilkley West Yorkshire LS29 9EE Independent examiner Micheal 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 | |
|---|---|
| Trustees report | 4 – 6 |
| Independent accountants’ report | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Notes to the accounts | 10 - 13 |
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their report and accounts for the year ended 31 December 2023.
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.
Chair’s Report
In the past year, we have made significant strides in building our team of Support Workers, while also focusing on expanding our membership and increasing our event offerings. This progress has been largely facilitated by the generous funding from the National Lottery grant, which has allowed us to plan regular events as well as expand the type of events and interactions we can organise. As a small charity governed by a dedicated board of trustees, we have broadened our skills to include management of staff to enable us to deliver the events.
Key Outcomes:
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Enhanced Support Team: Successfully recruited new Support Workers, and enhanced our staff recruitment and management processes to support future expansion.
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Increased Membership: Welcomed new members through telephone befriending and inperson contact at hospital clinics, contributing to our community growth.
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Event Expansion: Expanded our event offering to include a combination of telephone, on-line and face-to-face events which provide opportunities for our members to engage with NWY ASBAH staff and other members in a way that is appropriate for their particular circumstances.
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
Chair’s Report (continued)
Looking ahead to 2024, our priorities include:
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Delivering a Community Conference: Planning and executing a conference that meets the needs of our members, with a combination of information sessions, talks by members with lived experience of spina bifida and/or hydrocephalus, advice on healthy living, product demonstrations, exercise, social interaction and an opportunity to take part in a sporting activity.
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Attracting and Retaining a Core Team: Establishing a stable team of four Support Workers, under the leadership of our Project Manager and Fundraiser.
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Broadening Our Trustee Base: Engaging new trustees who bring valuable skills to expand our ability to support our growing organisation. and capacity to fill our resource gaps.
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Reviewing Core Processes: Conducting a comprehensive review of our policies to identify best practices that enhance our effectiveness and efficiency.
Together, we can build on our success and continue to make a meaningful impact in our community.
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 at any one time, currently £38,000
Financial Review
Overall at the end of the financial year the reserves of the charity amounted to £68,450 (2022: £47,081). This was made up of restricted grant funds and unrestricted reserves.
In this financial year the charity made a surplus of £21,369 (2022 surplus of £7,644), overall income in the year increased from £60,185 to £96,088, as a result of the grant income.
Unrestricted, non specific reserves now amount to £59,380 (2022: £39,692) and this can be spent on any charitable activity of the Association.
Restricted reserves now amount to £9,070, an increase of £1,681 from the previous year and this money remains committed to be spent on specific projects and activities.
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
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:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP 2015 (FRS 102);
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
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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 31[st] October 2024
D Farmery
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 2023 which are set out on pages 8 to 13.
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:
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(i) examine the accounts under section 145 of the 2011 Act;
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(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
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(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:-
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(a) which gives me reasonable cause to believe that in any material respect the requirements:-
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(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
M Daly FCCA
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 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 2023 £ Total 2022 £ 19,894 - 19,894 16,668 - 75,746 75,746 43,424 448 - 448 94 |
|---|---|
| 20,342 , 75,746 96,088 60,185 |
|
654 74,065 74,719 52,541 |
|
| 654 74,065 74,719 52,541 |
|
| 19,688 1,681 21,369 7,644 |
|
| 39,692 7,389 47,081 39,437 |
|
| 59,380 9,070 68,450 47,081 |
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
BALANCE SHEET AS AT 31 DECEMBER 2023
| 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 2023 £ Total funds 2022 £ 63,885 9,070 72,955 47,152 713 - 713 1,993 64,598 - 73,668 49,145 64,598 9,070 73,668 49,145 5,218 - 5,218 2,064 59,380 9,070 68,450 47,081 - 9,070 9,070 7,389 59,380 - 59,380 39,692 59,380 9,070 68,450 47,081 |
|---|---|
The accounts were approved by the trustees on 31[st] October 2024
Donna Farmery Trustee
Joan Pheasant Trustee
10
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
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 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.
11
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 2 Voluntary income Grants receivable Restricted projects National Lottery Community Fund Community Foundation Sovereign Healthcare 2 Charitable activities Unrestricted Projects Staff and Freelance costs Rent Projects Travel Insurance Training Advertising and publicity Memberships Printing, postage and stationery Project costs Bookkeeping and related costs Independent examination fee Depreciation |
Total 2023 £ 72,046 1,700 2,000 75,746 2023 £ - - - - - - 30 - - 624 - - - 654 |
Total 2022 £ 43,424 43,424 2022 £ 2,032 - - - - - - - - - - - - 2,032 |
|---|---|---|
12 8.
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 3 Charitable activities (ctd) 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 4 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 |
2023 £ 55,867 1,595 4,533 303 4,138 - 1,784 605 - 531 904 1,142 1,203 1,460 - 74,065 2023 £ 54,827 - 894 55,721 146 55,867 4 0.4 |
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 £ 34,444 - 521 34,965 198 35,163 3 - |
|---|---|---|
Highest paid employee is was paid £36,327 (2022: £25,240).
13
NORTH AND WEST YORKSHIRE ASSOCIATION FOR SPINA BIFIDA AND HYDROCEPHALUS
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
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 Sovereign Healthcare Community Foundation |
Balance at 1 January 2023 Incoming Resources Resources Expended Transfers between funds Balance at 31 December 2023 £ £ £ £ £ 7,389 72,046 74,065 - 5,370 - 2,000 - 2,000 - 1,700 1,700 |
|---|---|
| 7,389 75,746 74,065 - 9,070 |
| National Lottery Community Fund | Movement in funds 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 |
5 Donations
| Calderdale ASBAH Charles and Elsie Trust Scope Other donations |
2023 13,167 5,000 - 1,727 19,894 |
2022 - - 10,444 6,224 |
|---|---|---|
| 16,668 |