REGISTERED COMPANY NUMBER: 009368SS (England and Wale51
REGISTERE[) CHARITY NUMBER: 256751
STrATEGIC REPORT, REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
NATIONAL BACK PAIN ASSOCIATION

NATIONAL BACK PAIN ASSOCIATION
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Chairnian's Report
stratgglc Report
Report of the Trust8es
Independent Exarninprfs Report
Statemerht of Financial Activitl8s
10
Balance Sheet
11
Cash Flow Statement
12
Notes to the Cash Flow Statement
13
Notes to tho Flnanclal StatemoTrts
14 to 22

NATIONAL BACK PAIN ASSOCIATION
CHAIRMAN'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Tho chairperson presents his statement for the year:
Introductlon:
One in three people wll live with back pain at some kKJint in their lives. For some it will k short lived, for
others il will be chronic.
Musculoskeletal conditions such as back pain cost the National Health Service INHSI some £4.76 billion each
year. In this new landscape of home working , back pain is increasingly familiar. However, even before the
changes that the pandemic brought about in hybrid and remote working, back pain was the frfth most
common reason people would see any health care praclth"oner.
Back injury Is one of the largest Single causes of lost work days in th8 UK t(xlay and costs the UK economy
some £10 billion.
B￿k Care exists to prov(de education on back injury prevention, helps provide information to those Iwing
with back pain, regardless of cause and is involved in valuable research studies.
In 2023:
2023 was an exceptional year for Backcare, both in terms of the receipt of three indep8ndenl legacies
totalling funds of some £700,000, and also because our charitable purpose evidenced ￿ major milestones..
The completion of the 7th edition of our Handling ol People (HOP71, us&1 in most emergency and
on-emeryency healthcare sethng5 in the UK today, and
Backcare's most successful Backcare Awareness Week IBCAWI. In 2023 BCAW saw even more
employers participate and the distribution of over 50.000 Back Health booklets (created for the purposel.
together with very many tens of thousands more booklets Shar￿ electronically.
Legacy Incom•:
As a small charty legaryes are an important part of oui fundraising income and we take them very seriousty
such additional income allows us to dissemin2te more materrals related lo back injury prevention and invest in
valuable research studies evaluating the causes, effects, and treatments of back pain. In October 2023, our
newly published Back Health booklet provided important back health Informal￿n and managed lo
inGorporate leyacy promotion reaching over 50,000 p￿tIe directly, This type of aclNe bul discreet promotion
will pay dividends in the flrture.
With £700,000 being raised in legacy income during the course of the ff nanclal year the Trustees are outlining
plans for how this income can be best Used ID assist in multi-year education projects. research to both
understand the causes and potential outcomes for back pain through early dètection, helplines and forming
new styles of Backcare Branches - aimed at extending reach and the dissemination of more infomiation and
educabonal resources.
HOP7:
The Handling of People 7th edition IHQP71 is an important manual as it seeks to reduce the Inciden￿ of
preventable back related injury lo both the patient and importantly the care gNer. alike.
Whilst the 200 plus page publication incu￿ed signthcanl costs, ils need is clearty evidenced wrth back pain
alone, accounting for some 40% of sickness absen¢e in the NHS.
There was much interest in HOP7 with many advanced orders and post publication orLlers continued to be
received da1￿. We anticipate that 1500 copies will have been despatched by Summer 2024.
8ackCare Awaronos¥ Week:
2023 was an even more successful year than our two previous record5 in 2021 and 2022. We are immense
proud of how this important week in our calendar has growrt and now reaches potentially over one million
people. Companies, Health Authorittes, and organisalions are participating.
The carefully produced materials have b8en Immensely well receNed and we are hopeful that back injuries
11 have been prevented. as a result.
P4e1

NATIONAL BACK PAIN ASSOCIATION
CHAIRMAN'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Fundraising.,
We rely solely on donations as we are a small, independent charty and reCe￿e no govemment funding. We
have support from indiwduals and cor*y)rates in the fomi of donats'ons andlor memberships and such
everyday income is important for us.
W8 participate in one major annual fundraising event, being the London Marathon. In 2023, we had slightty
fewer place5 available to us than in 2022, bul still managed to raise over £60.000.
Operatlonal..
Our day-t04Jay operations continue to be led by our ch8rty CEO, who has many years of experience of
working ￿th charities of our svze. We also take volunteering vgry seriously, and Backcare benefits from pro
bono support servi￿$ in the areas of ac￿Unt$, legal matters, and medical ￿lting, thus saving the charity
tens of thousands of pounds, as a result. We have a Trustee base of four, which is propoFtional to the sEe of
our charrty and a Vice President who has supported Backcare for very many years, previously as both a
Trustee and a volunteer CEO.
As Chair, I remain committed to supporting the charty over the coming y&8rs tr) improve sustainable income
stream5 and increase our impact on both those living wrth back pain and in the prevention of avoidable back
Snljjry. We wll continue to develop our 5UPPOrter base, produce educational resou￿ matertals and
informative publicatDns like HOP7, bulld new Branches whibl supporting existing ones, develop regional
helplines, aid resegrch projects, host Backcare Awareness Week and contlnue to assist healthcare
professionals and the public alike. in all things back health related.
The Trustees ￿11, as a￿aYS, sel our Pr￿rit￿$ but we wll continue to seek ideas from back pain sufferers.
staff, and professionals alike, to continue our work and be the'go to, organisation for b8ck pain solutions.
I Iwk forward to presenting the rewrt for 2024 in next yearfs annual r8porL
Page 2

NATIONAL BACK PAIN ASSOCIATION
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Introduction:
The brainthikl of businessman Stanley Grundy, Backcare Ilhe National Back Pain Association} was originally
set up in 1968. Wrth nowheie to turn followiry a back injury, Grundy set about creating a charty dedicated lo
educating the public in ways of preventing and alleviating back pain.
With a long history, Backcare conb'nues lo provide education lo prevent avoidable back injury, helps to
support research and trie5 to assist those living with back pain through information and signposting.
BaCkca￿ has received no government funding and has always relied on donations for ils income. These
donations range from the proceeds of fundiaising events, contributions towards materials that we suppty,
Branch income, memberships, some Trust and Foundation support and an element of small, on&off
donations - including legacies. YE23 witnessed an uncharaclert5tTrlty high income. from the result of three
substantial legacies, and these contribLrting over £600,000 towards our YE ineome of some £833,000.
The Trustees and CEO are aware of the responsibilty of charitable purFX)se lnveStrr￿nt of these addity'onal
funds. It is also imF)Ortant to maintain sufficient reserves appropriate lo the srLe of the charity and is
something that has been giv8n much consideration by the Trustees and CEO.
Revlew
Backcare's vision sees the charity working collaboratively wtrth other organisations lo prevent back paln, or
help alleviate the symptoms of, through research and education. There 15 also comrnitmenl to assisting those
who are suffering with back pain to access grant5, signtK)St or provide a listening ear and therefore help to
generate positwe outcomes.
First created in 1981, Backcare ha8 ljeen successful in publishlng the 200 plus page 'Guide lo the Handling
of People,, now in sts 7th edrtion - a publication purported lo ba the gold standard in the lifting and handling of
patients and used in most emergency and nonemergency healthcare settings in the UK, lo protect the s￿ne5
of both the carer and the cared for.
Backcare wishes to strengthen and expand the above whilst also investing not only time, but now funding into
research into back pain and the prevention or al￿viation thereof, through appropriate study proposals, and
several opt￿nS are being investigatsd.
Principle rlsks and uncertalntles
The main risk for Backcare, FS financial. With a sudden increase in legacy funding, Backcare could find itself
in a position where such increase is short lived. However, the Trustees and CEO are aware of this and have
the following plan to mitigate financ￿¢ risk associated with an unpredictable income.
il Backcaie, will have over 100,000 legacy advertisements in CArcul8tson by YE24 which will help promote
the option of support through bequests
ill Such a subslanlial increase in fundlng and, therefore, the work we can do, wll lea¢J to a Corresponding
increase in the charity's profile so helping lo attract mat¢h funding from other SoUr￿S
iiil The Trustees an¢J CEO understand the core funding channels exclusive of legacies
iv) Baekcare's financial poI￿Y will ensure that a healthy and appropnate reserves Pot￿Y exists
vIWith a CEO, a committed Trustee Board, a volunteer ne￿Ork offering professional support and sewvices,
and accessing third party supplier solutions, as required keeps the organisation lean, thus incr8asing th8
proS￿t gf long-lem financtal sustainability
vil Backcare will continue to grow its branding as the go to. charity for healthier backs
Key flnanclal perfomianee Indlcators
i) Rising contributions towards publi¢alionslmaletial$ w(￿￿UCed
ill Cashflow management by ensuring that operational costs are wthin budget
iiil Proportionate burn rate with no monthty negative cash flow5
iv) Fundraising ROI - oplirnum risklreward of major fundraising events, eg London Marat￿n
vl Increasing social value through awareness campaigns that promote Backcare lo more people
I Investing in legacy promotion within shareable resources, wlthoul cost lo the charity
Concluslon
Page 3

NATIONAL BACK PAIN ASSOCIATION
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Backcare is a small tharity wth increasing reach. It is in the fortunate position of being agile in its ability lo
work within the financial constraints within whiGh rt finds ttself. whilst still delNering charitab￿ purpose wthout
risk lo future financial sustainabilty.
Approved by order of the board of trustees on 30 Septemb8r 2024 and signed on its behalf by..
E Svranton - Trustee
Page 4

NATIONAL BACK PAIN ASSOCIATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees who are algo directors of the charity for the purposes of the Companies Act 2006, present theiT
report with the ffnancial statements of the charity for the year ended 37 December 2023. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applrable to chatities preparing their accounts in accordance wth the FinancEal Repoth'ng Standard
applicable in tre UK and Republic of Ireland IFRS 1021 leffeetlve 1 January 2D19}.
PRINCIPAL ACTIVITY:
Backcare (registered as the National Ba¢k Pain Association) is a Registered Charity under the Charities Act
1993, established to carry out and promote research into the causes, ¢ure and prevention of illness,
complaints and disorders in. 01 associated with the back of the body and other allied conditions, and lo
publish and rnake available the results of such research., and the relief of persons who suffer such conditions."
and the advancement of education of the public concerning such conditions.
VISION:
To ￿du￿ the imp* of bxk pain on society.
QWECTIVES AND ACTIVITIES
Obj8ctlves and alms
AIMS:
1. Making a difference to the lives of people with back pain.. To be an independent source of informats.on
about the causes, Ireolments and management of back pain
2. Preventing back pain, where possible.. To promote best prdctice in the diagnosis, treatment and
management of back pain
3. Working wrth carers, empSoy8rs, and families elc to reduce the detrimental èffects of back pain.. To prevent
incapacity from back pain
OBJECTIVES:
1. To produ￿ authoritative and acc8SsIb￿ infotmaiion 1ev1der￿e-b0$ed wherever possib181.
2. To support people Iwing wth b￿k pain through a helpline Ser￿￿.
3. To fund research into preventing incapacity and promoting best practice.
4. To work with heaMh professionals, employers, trade unions. government departments and statutory bodies
lo improve access lo information, advice and trealmenl.
5. To campaign on behalf of people wth back pain through the media and representation on govemment
working parties, appropriate NGOS, etc_
8 To support local branches wrth infomiabon, campaigning materFals, web pages and insurance (but does not
include the provision of Therapies).
Financlal rgvlow
In 2023 income increased significantty, whibt our 2023 operational expenditure remained k)w, by comparison.
Monvès accrued in 2023, more than the Reserve's policy will be spent during 2024 and 2025.
Resetves policy
We ended the year debt free, and the Board was ftKused on maintaining reserves to ensure the ongoing
financial suslainabilty of the Charity.
Our Reserves Policy is six months of operating costs which the Trustees telieve to be sufficient for the
charity. Reserves al £100.000, are in line wllh Ihls.
Page 5

NATIONAL BACK PAIN ASSOCIATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
FINANCIAL REVIEW
Going concern
The Trustees are confident that the charity will be able lo ¢ontsnue lo accomplish irnportant things in the years
lo come_ Great strides have been made in 2023 to pave the way for such suC￿$S and there has been the
receipt of threg signrficant legacies. glving further ffinancial stability and even more to build on.
We have evidenced Legacy income as an important part of our fUnd￿1$1ng and under the guidan￿ of our
CEO much work is bein9 done to ensure that we continu@ lo promote bequests a$ a valuable source of
income for the charity.
We also continuo lo make great strides with event income and have already evidenced a successful London
Marathon evenl in 2024 and have another 34 runners already signed up to participate in the London Marathon
2025. We will also continue lo seek the support of corporates and Trusts and Foundations to furth8r Dtjr work,
particularfy in the exploration of large-scale projects, because of our Inc￿Sed ￿gacY income.
Therefore, it is the Trustees. opinion that the going ¢))ncem basis of preparatK)n of the accounts Gonlinues to
be appropriate. Trustees are also restM)nsible for identfying the major risks to which th8 charity is exposed
and lo review the systems which have been established to mitsgate those risks.
The Executive Committee-. continues to monitor the performance of, advise and direct the CEO., deals with
day-to-day matters that require Trustee decision-making," maintains an overview of constitutional, legal.
financBI, and operational matters to ensure Backcare's fA)mpliance with the requirements of the Charity
Commission, Compani8s House, and relevant legislatK)n. The day-topday management of the charity is
delegated to the CEO, who reports directly to the Chair of Trustees and is further responsible to the Board of
Trustee5.
REVIEW OF PERFORMANCE:
In 2023, Backcare continued to benefit from a substantial reduction in oper2ting costs, coupl8J with a
significant rise in income (both outcomes allowtng more funds lo be directed towards charitable purpose). The
CEO, Denice Logan R05e. also ulilise5 pro bono professional support where possib￿ covering the areas of
finance, ￿gaI, medical wrib.ng etc and seeks funding opportunities where appropriate lo maximise our
charitable PUTpose, wrihout compromising the quality of our work or engaging in unnecessary expendittjre.
Ba¢kCare A￿arenesS Week IBCAW) 2023 trumped BCAW 22 when r( becarne th8 most successful to date.
HOP7 was finalised and promi$es lo keep its Iraditson of being regarded as the gold standard in the handling
of people. within most every day and emergency healthcare Settings. We have remained committed to
assisting research projects, supporting our membership and helping our blanches loo, whilst ensuring that
funds are available lo sustain our actNities.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is a company limited by guarantee. It was incortk)rated on 7th August 1968 and is governed by its
Memorandum 8fKI Articles of Association.
Recrultment and appolntment of new trustees
The number of Trustees 8nd makeup of the board is discussed at Trustee board meetings. Tntstees may be
recruited by asking the membership for volunteers or recommendations, by recommendations from existing
Trustees or from individuals who have interacted wth the charity and who the Tru*ees feel would be a gocxj
candidate. When a Trustee is proposed and is agreed by the board a5 a suitable Car￿Idate, a due diligence
background check is performed before approaching the prospective Trustee to invite them to become
member of the board. The duties and legal obligations of a Trustee are explained and discussed along with
any part￿Ular$ of the role the Trustee is being asked to tak8 up. If the candidate is in agreement this is put
back to the board for a final vote before the Trustee ks appoint￿.
Page 6

NATIONAL BACK PAIN ASSOCIATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
ORGANISATIONAL AND OECISION4IAKING STRUCTURE..
Backcare is govemed by Ihe Board of Trustees. The Trustees meet al18asl four tiffle5 8 year to discharge
their responsibilrties
STATEMENT OF TRUSTEE'S RESPONSIBILITIES:
Company law requires the Board of Truste@s to prepare financial ststements for each financial year. ￿lch
gNe 8 true and fair view of the stale of affairs of the company and of the piofrt or1055 of the company for that
period. In preparing those financial statements, the Board of Trustees is reqvired to-
il select suitable a¢counting policies and then apply them consislently.
ill make judgments and estimates that are reasonable and prudenl.
iiil prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
company will continue in business.
The Board of Trusl88s responsible for keeping proper accountlng records, which disclose with reasonable
accuracy at any time the finan¢ial position of the company and to enable them to ensure that the financial
slalements comply wilh the Companies Act 2006. 11 is also responsible for safeguarding the a55e15 of the
company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Trustees are also responsible for identifying the major risks lo which the charity is exwsed arÈd to review the
systems, which have been eslablished to mrtigate those risks.
The Executive Committee recruits, monitors the performance of, advises and directs the charity. It deals wrth
matters that require Trustee Lfecision-making and maintains an overwew of constitutional, legal, flnanclal and
operational matt&r5 to ensure Backcare's compliance with the requirements of the Charity Commission,
Companies House and relevant legislation.
There are kn nominated Trustees for matte15 regarding Research and Education and, who advise on an as
needs basis. Day-to-day management of the eharty is delegated lo the CEO who reports directly lo the Chair
on a weekly basis, and who is also iesponsible to the Board of Trustees.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
00936855 (England and Wales)
Rgglstgred Charlty numbgr
256751
R•glstgrgd offit8
Backcare
29 Bridge Street
Hitchin
Hertfordshire
SG5 2DF
Trusteas
Professor F Williams
E Swanton
Professor J C T Fairbank
B Chatterjee
Page 7

NATIONAL BACK PAIN ASSOCIATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
P Underwood. FCCA
Morris Crocker
Chartered Accountants
Stslion House
North Streel
Havant
Hampshire
P09 1QU
Approved by order of the board of truste8s on 30 September 2024 and signed ori its behalf by..
E Swanlo
- Trustee
Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
NATIONAL BACK PAIN ASSOCIATION
Independent examlner's report to the trustees of National Back Pain Assoclatlon I'the Company'l
I r&port lo the charity Iruslees on my examination of the accounts of the Company for the year ended
31 December 2023.
Responslbllltles and basls of report
As the charity's trustees of the Company land also ils directors for the purposes of company law} you are
responsible for thè preparation of the accounts in accord?nGe with the roquiremenls of the Companies Act
20061.lhe 2006 Act'l.
Having satisfied myself that the accounts of the Company are not roquired lo be 8udited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as carried out under Section 145 of the Charities Act 2011 {'Ihe 2011 Act'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 14515} {b} of the
2011 Act.
Independent examlnerfs statemènt
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I
can confirm that l am qualified to undertakè the examinat￿On because l am 8 member of the Associ4lion of
Chartered Certified Accountants. which is one of the listed bodies.
I have completed my eX￿ination. I confirm that no mallers have come lo my attentlDn in conn8clion with the
exarninalion giving me cause to believe..
aceounling records were not kept in respect of the Company as required by Section 386 of the 20C
Act., or
the accounts do not accord wrth those records", or
the accounts do not comply with the accounting ￿qUirements of Section 396 of the 2006 Act other
than any requirement that th8 accounts give a true and fair view which is not o matter considered as
part of an independent examination.. or
the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by Gharrties (applicable lo charities preparing
their accounts in accordance Mnth the Financial Reporting Standard applicable in th8 UK and Republic
of Ireland IFRS 10211.
I have no concerns and have c(yne across no other matters In connection the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be
reached.
P Undewood, FCCA
Morris Croeker
Chartered Accountants
Stslion House
North Street
Havant
Hampshire
P09 1QU
30 September 2024
Page 9

NATIONAL BACK PAIN ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUN
FOR THE YEAR ENL>ED 31 DECEMBER 2023
2023
Totsl
funds
2022
Totsl
funds
Unrestricted Restricted
funds
fund
Note5
INCOME AND ENDOWMENTS FROM
Donations and legacies
741,484
741,484
44,620
Charitablo actlvltlas
Sale of publications and other items
29.216
29,216
19,343
Other trading activities
Investmenl income
49.534
12,816
41,(k82
23
90,596
12.839
91,358
20.312
Total
833,050
41.085
874,135
175,633
EXPENDITURE ON
Raising funds
20,221
20.221
19,182
Charttable actlvltle8
Activlcies
128.274
48,360
176.
158,017
Total
148.495
48,360
196.855
177.199
NET INCOMEIIEXPENDITUREI
684,555
(7.275)
677280
(1,5661
RECONCILIATION OF FUNDS
Total funds brought forward
121,363
58,541
179,9
181,470
TOTAL FUNDS CARRIED FORWARD
805.918
51,268
857,184
179.904
The not8s form part ofthe5e financial statements
Page 10

NATIONAL BACK PAIN ASSOCIATION
BALANCE SHEET
31 DECEMBER 2023
2023
2022
Notes
FIXED ASSETS
Investments
13
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
14
5,054
24,434
862,616
4,495
37,802
200,616
892.104
242,913
CREDITORS
Amounts falling due within one year
16
134,9211
163,0101
NET CURRENT ASSETS
857,1B3
179,903
TOTAL ASSETS LESS CURRENT
LIABILITIES
857,184
179,g¢J4
NET ASSETS
857,184
179,904
FUNDS
Unrestricle(I funds
Restricted funds
18
805,918
51.266
121,363
58,541
TOTAL FUNDS
857,184
179,904
Tha tharitable company is entided to exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31 December 2023.
The members have not required the company to obtain 8n audll of its financial ststements for the year ended
31 De￿rnber 2023 in accordance with Seckn'on 476 of the Companies A¢t 2006.
The trustees acknowledge their fftsponsibililies lor
(8)
ensuring that the charitsble company keeps accounting records that compty wtth Sections 386 and 387
of the Companie5 Act 2006 and
Ib} preparing financial statements which give a true and fair view of the slate of affairs of the charitable
company as at fhe end of each financial year antt of its SUTplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which othe￿ise comply wrth the
requirements of the Companies Act 2006 relating to finanoal statements, so far as applicable lo the
harrtable company.
The financial ststements were approved by the Board Df Trustees and authorised for issue on
30 SepteFnber 2024 arKI were signed on its beha￿ by..
E Swanton - Trustee
The notes form part of these financial statements
Page11

NATIONAL BACK PAIN ASSOCIATION
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Notes
Cash flows from operdting activities
Cash generated from operations
654,097
35,597
Net Cash provided by operating xlivities
654,097
35,597
Cash flows from Investlng actIV￿leS
Interest receNe
7,903
116
Net cash provided by investing acbwti8S
7,903
116
Change In ca8h and cash equivalents
ln the reportlng perlod
Cash and cash equlvalents at the
beglnning of the reportlng perlod
662,000
35,713
200,616
164,903
Cash and cash equSvalents at the end
of the reportlng period
862,616
200,616
The notes form part of these financtal stslements
Page 12

NATIONAL BACK PAIN ASSOCLATION
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023
RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING
ACTMTIES
2023
2022
Net incomgllexp8nditure) for the reporting period la6 per the
Statement of Flnancial Activities)
Adjustmonts for.
Inteiesl received
(Increaselldecrease in stocks
Decreasellincreasel in debtors
(Decreaseifincrease in credrtOf5
677,280
11,5661
17,903)
1559}
13,368
128,0891
11161
2,505
15,8261
50,600
Not cash provided by op8ratlons
654.097
35,597
ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.23
Cash flow
At31.12.23
Net cash
Cash at bank and in hand
2￿,616
662,000
862,616
200,616
662,000
862,616
Totsl
200,616
662,000
862,616
The note5 foim part of these financial statements
Page 13

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
Ba818 of preparlng the Ilnanclal statsments
The financial ststements of the charitable company, whlch Is 8 public benefft entlty under FRS 102,
have been piepared in accordance Mqth the Charitie5 SORP IFRS 1a21 'Accounting and Reporting by
Charities.. St218ment of Recommended Practice applicable lo charities preparing their accounts in
accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 (effective 1 January 20191.. Financial Reporting Stsndard 1 D2 'The Financial Rep¥)rting Stsndard
appIl￿ble in the UK and Republr of Ireland, and the Companies Act 2006. The financial slalements
have been prepared under the historical cost convenlwjn, wth the exception of investments which are
included at market value.
Proparatlon of consolldatod flnanclal statements
The financial Statements contain information about National Back Pain Association as an individual
company and do not contain (x)nsolidated financial information as the paT8nt of a group. The chaTty is
exempt under Section 39912AI of the Companies Act 20CE from the requirements to prepare
consolidated financial statements.
Income
All income is r8cogni58d in the Sta18m@nl of Financial Activity8s once th8 ctharity has en￿t￿rn8nt to th8
funds, il is probable that the income will be received and Ihe amount can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or conslructNe obligation
comrnitting the charity to that expenditure, it 15 probable that a transfer of economic benefits will bè
required in setuement and the amount of the obligation can be measured reliably. Expenditure is
8ccounled for on an accruals basis and has been classifted under headings that aggregate all cost
relateol to the Category. Where costs cannot be direcuy attributed to Partiular headings they have b￿￿
allocated to actlvltles on a basis consistent the use of ￿soUrCes.
Tangible flxed assets
D8preciation is provided at the followng annual rates in order to write off asset over tts estimated
useful life.
Fixture$ and fittings
Office equipment
15% on cost
33% on cost
Individual fix￿ assets costing £500 or more are capitalised al cosL
Stocks
Stocks are valued at the lower Df cost and net reali5able value, after making due allowance for
obsolete and slow moving items.
Taxatlon
The Charity is exempt from corporation tsx on its charitable actN￿e8.
Fund accountlng
Unrestricted funds can be used in acCOrdar￿ with the tharrtable objectives at the discretion of the
trustees.
Restrictsd funds can only be used for particular restricted purposes within th& objects of the charty.
Restrictions arise when spe¢rfEd by the donor or when fvnds are raBed for particubar reslricted
purposes.
Further explanation of the natu￿ and purpose ol each fund Is included In the notes to the finan¢lal
stalemenls.
Page 14
continued...

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES - ¢onttnued
Pension costs and other post-retlrement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable lo the
charitable company's pension scheme are charged to the Statement of Flngncial Activitre5 in the
period lo which they relate.
Investments
Investments in $ubsidiartes are valued at ¢ost less provision for impairment.
Trade and other debto
Short tem debtors are measured at transaction price, les5 any impairment. Loans receivable are
me3sured initially at fair value, nel of transaction cost5, and are measured subsequently al amortised
cost using the effective interest method, less any impairmerst.
Cash and cash oqulvalonts
Cash and cash equivalenis comprise cash al bank and on hand, deposits with banks and other
short4erm highty liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are
shown within borrowings or ¢urrenl liabilities.
Trade and olhaf credltOf5
Short lemi trade creditors are measured at the transaction prlce. Other financial liabilities, including
bank loans, are measured initially at fair value. nèt of transaction costs, and are measured
subsequentFy at amortised Gost using the effectNe interest method.
DONATIONS AND LEGACIES
2023
2022
Helpline
Donations
Gift aid
Legac￿$
Membèrship subscriptions
10,000
8,983
30,781
3,780
698.811
8,112
25,637
741,484
44,620
OTHER TRADING ACTIVITIES
2023
2022
Fundraising evgnts
Branch income
49,534
41,￿2
57,782
33,576
90,596
91,358
Page 15
continued...

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- eontlnu
FOR THE YEAR ENDED 31 DECEMBER 2023
INVESTIAENT INCOME
2023
2022
Other Income
Deposit ?￿o￿Trt interest
4,936
7,903
20.196
116
12,839
20,312
I tnv8slment income is derived from assets held in the Untted Kingdorn.
INCOME FROM CHARrrABLE ACTIVITIES
2023
2022
Adivity
Sale of publications and
other items
Sale of publications and other items
29,216
19,343
RAISING FUNDS
Raising donatlons and legacios
2023
2022
Fundraising expenses
2Q,221
19,182
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 81
Direct
Costs
Totals
Actrvities
174,809
1,825
176,634
SUPPORT COSTS
Goveman
costs
Activities
1.825
Support ￿Sts, inclLtded in the above, are as follows..
Govemance Gosts
2023
2022
Total
acb"vrties
ActEvthes
Independent examinerfs fees
1,825
3,650
Pag8 16
continued...

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEmE￿rs - contlnued
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, reMU￿ratiOn or r)ther benefrts for the year ended 31 December 2023 nor for
the year ended 31 December 2022.
Tru8te8s' expon¥o9
During the year no trust8elsl were reimbursed out of wcket expen8es12022'. £Nill.
10. STAFF COSTS
2023
2022
Wages and salaries
Social 5ecuirty costs
Other tension costs
49,998
943
1,313
49,998
1,420
1,203
52,254
52,621
The avewJe monthly number of 8mploye8s during the year wa5 as follows..
2023
2022
Administrative staff
No em￿oYeeS received emoluments in excess of £60,000.
11. COMPARATlliES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restrthd
funds
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
34,620
10.000
44,620
Charftable actfvltlos
Sale of publications and other items
19,343
19,343
other trading activÈties
Investment income
57,782
20,312
33.576
91,358
20,312
Total
132,057
43,576
175,633
EXPENDITURE ON
Ra151ng funds
19,182
19,182
Charitablo actlvltles
Actwrties
132.423
25,594
158,017
Total
151,605
25.594
177,199
NET INCOMEI{EXPENDITUREI
119.5481
17.982
{1,5681
RECONCILIATION OF FUNDS
Totsl funds brought forward
140,g11
40.559
181,470
Page 17
continued...

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- contlnu
FOR THE YEAR ENDED 31 DECEMBER 2023
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnuad
Unrestricted Restricted
funds
fund
Total
funds
TOTAL FUNDS CARRIED FORWARD
121,363
58,541
179,904
12. TANGIBLE FIXED ASSETS
Fixtures
and
fllb'ngs
Office
equipment
Totsls
COST
Al 1 January 2023 alld
31 December 2023
1.123
3,304
4,427
DEPRECIATION
At 1 January 2023 an
31 De￿ffiber 2023
1.123
3,304
4,427
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
13. FIXED Ass￿ INVESTMENTS
Shares in
group
undertakin95
MARKET VALUE
At 1 January 2023 and
31 December 2023
NET BOOK VALUE
At 31 D￿mber2023
At 31 December 2022
There were no investment assets outside the UK
The company's investments at the balance sheet date in the share capital of companies include the
following".
Back Care Tradlng Llmlted l¢ompany numbor 03745212)
Registered office.. United Kingdom
Nature of business.. Retail
Class of share..
Ordinary
holding
100
31.12.23
31.12.22
Aggregate capital ?nd reserves
(2911
12911
Back Care Trading Limited has not traded during this financial y8ar.
Page 18
continued...

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- contlnu•d
FOR THE YEAR ENDED 31 DECEMBER 2023
14. STOCKS
2023
2022
stock
5,054
4,495
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade debto
VAT
Prepayments and accrued income
7.575
3,215
13.644
22,984
1,28S
13,533
24.434
37.802
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Sockql securty arvj other taxes
Other creditors
Accruals and deferr*J income
47.373
1,297
1,063
13,277
3.130
2.267
24,578
34,921
63,010
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2023
Total
funds
2022
Total
funds
Unrestricted
funds
Restr￿ed
fund
Investrnents
Current assets
Current liabilrties
838.571
132.6541
53,533
12,2671
892, 104
134,9211
242,913
(63,0101
805.918
51,266
857,184
179,904
MOVEMENT IN FUNDS
Nel
movement
in funds
Al
31.12.23
Al 1.1.23
Unrestricted funds
General fund
Designated funds, fijither HOP7
production costs
91,363
684.555
775,918
30,000
30,000
121,363
684,555
805,918
Re5triGted funds
Branch a¢￿Unts
58.541
17,2751
51.266
TOTAL FUNDS
179,904
677,280
857,184
P?ge 19
continued...

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
18. MOVEhlENT IN FUNDS - ¢ontinu¢d
Net movement in funds, Includ￿ in the above are as follows..
Incoming
resources
Resources Movemenl
expended
in funds
Unrestrlcted funds
GeneT81 futKI
833,050
1148,495)
684,555
Restrlcted funds
Branch accounts
41,085
148,360)
17,2751
TOTAL FUNDS
874,135
1196,8551
677,280
Comparatlves for movement In funds
Net
movem8nt
in funds
Transfers
between
funds
At
31.12.22
At1.1.22
Unre6tri¢tgd funds
General fvjnd
Designated funds, further HOP7
production costs
140,911
119.548)
(30.0001
91.363
30,000
30,000
140,911
119,548)
121,363
Restrfctgd funds
Branch a¢eounts
40,559
17,982
58,541
TOTAL FUNDS
181.470
11,566}
179,904
Comparative nel movement in funds, included in the akjve are as follows_.
IrKomlng
resources
Resources Movement
expended
in funds
Unr8strict8d funds
General fund
132,057
11S1,605)
119,5481
Restricted funds
Branch alxounts
43,576
(25,594)
17,982
TOTAL FUNtY6
175,633
{177,199}
(1,5661
Page 20
¢ontinued...

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
18. MOVEMENT IN FUNDS- contlnuod
A current year 12 months arKI pnor year 12 months combined position is as fr)Ilows:
Net
movement
in ftjnds
Transfers
between
funds
Al
31.12.23
At 1.1.22
Unrestrictod funds
General fund
Designated funds, fvrther HOP7
pr0dL￿tIon costs
140.911
665,007
(30.0001
775,918
30.000
30,000
140,911
665,007
80S,918
R8strlcted lunds
Branch accounts
40,559
10,707
51.266
TOTAL FUNDS
181,470
675,714
857,184
A current year 12 months and prior year 12 months comblned nel movement in funds, included in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unr85tricted funds
General fund
965.107
1300,1 DOI
665,007
Restrtcted funds
Branch accounts
84,661
173,9541
10.707
TOTAL FUNDS
1.049,768
1374,D541
675,714
19. EMPLOYEE 8ENEFIT OBLIGATIONS
The Charity operates a defined contributions penslon scheme. The assets of the scheme are held
separately from those of the Chamty in an independenuy administered fund. The pension cost charge
represent5 contributions payable by the Charty to the fund and amounted to £1,313 12022.'£1,2031.
Conlribulions tolalling £Nil 12022.. £2551 were payable to the fund at the balar￿e sheet (Jale and are
included in creditors.
RELATED PARTY DISCLOSURES
There has teen no related paty tran5actlOns during the current year.
Page21
ontinued...

NATIONAL BACK PAIN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
21. ULTIMATE CONTROLLING PARTY
The charitable company is not under the cont￿1 of another entity or any one individual.
Page 22