2021-03-31-accounts

The Charity Registration Number is :- 299306

Kinesiology Association

Report and Accounts

31 March 2021

Kinesiology Association

Report and accounts for the year ended 31 March 2021

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		10
Independent Accountant's Report		11
Funds Statements:-
Statement of Financial Activities		13
Statement of Financial Activities - Prior Year statement		14
Movements in funds		15
Revenue Funds		15
Income and Expenditure account		16
Summary of funds		15
Balance sheet		17
Notes to the accounts		18

Trustee’s report for the Kinesiology Association (KA) for the year ending 31[ST] March 2021

Introduction

The Trustees present their annual report and accounts for the year ending 31[st] March 2021. The board of Trustees are more than satisfied with the performance of the charity during the year and the position at the 31[st] March 2021. The charity’s assets are adequate to fulfil its obligations. The board of Trustees consider that the charity remains in a strong position to continue its activities during the coming year.

Name, registration details and constitution of the Charity

Charity Name: The Kinesiology Association. The charity is also known by the name the KA

Legal registration details:

Type of Charity: Charitable Incorporated Organisation Date of incorporation: 24[th] March 1988 Charity registration number: 299 306

Registered Office and operational address and details: 15 Cygnet Drive, Durrington, Wiltshire SP4 8LQ UK Telephone: [phone] Email: [e-mail] Website: www.kinesiologyassociation.org Administrator: Julie Bingham. From 2[nd] May 2017

Legal Structure of the charity

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW).

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals

Nature of the Governing Document and constitution of the charity

The charity is governed by its Memorandum and Articles of Association for a CIO amended in January 2021, and Bye laws.

Trustees

The Trustees are the governing body of the KA and there are currently 5 in number. The KA submits annual accounts and an annual report to the Charity Commission.

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Current Trustees

Linda Belcher Clive Bingham Chris Halls Allison Prebble Rosemary Tarrant

Statement of Trustees Responsibilities

The Trustees:

Support and make the provision of funds for the maintenance of professional standards, and to increase public awareness of Kinesiology.

• Maintain a national register of persons who are authorised to practice or are training to practice and / or instruct generally the practice of kinesiology, so that members of the public may be assisted to find qualified help from reputable qualified Professional kinesiologists.

• Raise funds by contributions and fund bursaries, grants, continued professional development (CPD) seminars, support research and ensure that members maintain insurance and first aid certification.

• Ensuring they continue to manage the charity effectively, and understand and instigate any changes to regulation, governance and the law.

• Review and update information to ensure legality and maintain and support good professional standards and practice.

• Maintain adequate accounting records to comply with the Companies Act 2006, regulations made under the Charities act and for safeguarding the assets of the charity, taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees, in collaboration with its subscribing members, are continually finding ways to contribute in furthering the aims and objectives of the KA to promote kinesiology making sure the best and most appropriate methods are employed

The Trustees delegate day to day management of the charity to the administrator. Additional support is provided by one of the Trustee in the form of paid work to engage on nominated projects on the development and application of the short and longer-term activities with a view to increasing the public benefit and improving the efficiency of the organisation. The agreement to pay a Trustee for this type of work was passed by a special resolution on 1[st] February 2019 after consultation with solicitors to check our position.

Accountant: Ian Barr

I A Barr & Associates, 24 Craigmore Road, Rothesay, Isle of Bute, PA20 9LB

Objectives and Activities of the Charity

A summary of the objectives of the charity as set out in its governing document

To advance and provide education and support research into the field of Kinesiology (as derived from Applied Kinesiology). To educate the public of the value of Kinesiology (as derived from Applied Kinesiology) as a complementary therapy.

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Public benefit that is provided by the Charity

The Trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the Charity. In this respect the main purposes and aims of the Charity are to:

• To advance education and promote awareness and research into the field of kinesiology and to publish or support

  • the useful results of such research.

• Bring to the notice of the public, the great value of kinesiology when used as a preventative health care resource and for the reduction of pain and stress, and the enhancement of well-being.

• To provide professionally trained people in all branches of both orthodox and complementary health care, with the support of a Professional organisation, which promotes high standards of ethics, training and practice among those who use kinesiology.

• Maintaining a register of persons authorised to practice kinesiology.

• Ensuring that practicing members maintain their CPD, first aid and insurance.

The major risks to which the charity is exposed and reviews and systems to mitigate risks

Like all organisations the KA has been impacted by the Corona Virus and the continuing restrictions of the lockdowns.

• The time taken to ‘manage’ the number of members who contact the office about their membership subscriptions due to their lack of income from clients

• Increased administrative support to members as to whether they can continue to be open for the public

• Extra administrative time spent organising on-line CPD events for our members.

At the start of the pandemic, we anticipated the office not being as active but this has not been the case, organising all the activities listed above plus the co-ordination of the new training materials has meant the office to be busier than in previous years.

Even with a reduced member income the charity has sufficient reserves and cashflow to remain a viable entity so whilst dented we will be able to continue as an organisation.

Summary of main activities of the Charity in relation to its objectives

Professional Standards

The revised Code of Ethics was published in June of 2020. A video explaining the changes was made available to members. The CoE are explained to all new students on KA training courses.

A significant event for us was the acceptance of kinesiology by the Complementary and Natural Healthcare Council (CNHC) in January 2021. This was part of a very strong working relationship with the Kinesiology Federation. The CNHC was set up with government support to protect the public by providing a UK voluntary register of health practitioners. CNHC's register has been approved as an Accredited Register by the Professional Standards Authority (PSA) for Health and Social Care, a body accountable to Parliament. This is important for public awareness of the professionalism of Kinesiology and is a continuation of the high professional standards as originally developed by the National Occupational Standards (KNOS) group, of which the KA was a part. In addition to recognition of professionalism and providing further confidence in kinesiology to the public, the longterm goal is, by belonging to the CNHC, working with GP’s and the NHS may, in future, be more easily attainable.

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KA Diploma Members are now able to register with the CNHC.

The KA maintains its data protection registration with ICO annually. The Trustees have worked to ensure the Charity and its members understand and apply the GDPR regulations.

Meetings

The Trustees meet monthly and increasingly utilise on-line technology. Our preferred platform is Zoom. During lockdown we have not been able to hold face to face meetings. This has made a big difference to our meeting costs which are a fraction of previous years. In addition to taking minutes of the meetings we also keep a copy of the recording of the meetings.

Affiliations

Working in partnership with others

We continue to work closely and are developing our relationship with the Kinesiology Federation (KF) in addition to the CNHC initiative we have an on-going project working together to have clearer understanding as to what our members can and cannot say in their promotional material so we are collectively following the Advertising Standards Authority (ASA) rules

Our co-operation with the KF includes to jointly organising CPD days for our members and looking for opportunities to work closer to educate members and promote Kinesiology to the General Public.

In November 2020 we joined the Integrated Healthcare Collaborative (IHC), which is a collection of

26 leading UK professional associations and stakeholders within complementary, traditional and natural healthcare. We are working together on common areas of interest, to increase access to these therapies, promote greater integration with conventional Western medicine, and improve patient outcomes. It is estimated there are around 50,000 Complementary and Alternative therapists (CAM) in the UK and the IHC represent 30,000 of these practitioners

Balens Insurers

The KA have worked with Balens Insurers for many years to provide a relevant competitive block scheme insurance for the membership, students in training and the Trustees. In order to be accepted for insurance, members need to hold a current first aid certificate.

Hawthorn Health Initiative (HHI) and Alliance for Natural Health

The KA is supporting the Hawthorn Health Initiative which is a collaboration with Balens, the Alliance for Natural Health (ANH-Intl) the Universities of Westminster, Warwick and Southampton on ‘Building healthcare networks in the local community’. The KA is working with these groups and other innovative groups who are developing generic surveys and questionnaires. This initiative aims to better understand the effects of CAM therapies on people’s health.

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e-mango – Administration system and website

Since the introduction of the new administration system, we continue to see the planned efficiencies and cost savings from the admin system. The system has also enabled us to organise the numerous on-line CPD training sessions and to be able to register delegates so we know who is attending.

The new admin system makes it much easier for the administrator to identify the number of members at any particular period in time, to clearly show the number of members who are joining, progressing or resigning.

The admin system also provides us with an instant view as to members CPD activity

We now have a robust platform which will allow the smooth handover to future administrators as all day-to-day information is now held in the cloud.

Members can now pay for events on-line; they can manage their own CPD log and maintain their own Directory listing.

Membership

As of February 2021, the KA had 466 members: 183 Professional Diploma, 75 Professional Certificate, 160 Associate, 30 Foundation, and 18 Affiliate, which is a combination of members cancelling due to COVID and natural wastage which we see every year. What we will see later in 2021 is membership numbers increasing again as new students register on the new training courses our tutors are planning to run.

Income

The majority of our income of £71,465 comes from membership fees and events (62% membership fees, 3% KA events and 10% Gift aid, 26% training material sales).

Membership subscription fees have remained the same for members for last 10 years.

Expenditure

Our total expenditure is £63,955 of which 33% is on admin fees, 5% on marketing, 6% on office costs 4% on professional fees and 46% on the new training materials

Recruitment of Trustees

Trustee recruitment is challenging, due to, amongst other factors, the time commitment factors and Trustees are volunteers who do not get paid. We regularly canvas our membership for additional Trustees

Major activity in 2020-21

The change of status of the charity from being a company limited by guarantee to a CIO

As we were reviewing and making some changes to our Memorandum and Articles the Trustees decided to change our status to a CIO.

With TASK which was the training arm of the association leaving we needed to look at how we would attract new members as the TASK loss hit us in two areas, first a migration of members to TASK (mainly Tutors and their students) and secondly no new students joining us after their training. If this loss of members was not addressed the association would gradually fail as member numbers reduced.

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The development of the new KA foundation and diploma training courses has been a massive undertaking for the organisation. Our biggest disappointment during 2020-21 is that lockdown has prevented us being able to teach our tutors about the new courses in the way we would have liked to and also the delay in the tutors being able to run training courses.

Due to the lockdown restrictions, we developed an on-line training platform for our tutors to be able to learn as much as possible at their own speed. This learning platform is something we will use in the future for other activities

We now have all the materials ready for when the tutors begin their training courses and we are working with our tutors to develop our marketing materials to promote the courses to new students

The lockdown prevented us exhibiting at the November 2020 Mind, Body, Spirit (MBS) in Birmingham in which we have attended for a number of years to promote public awareness. The public are able to interact with the members, experience a therapy session and discuss its outcomes, take away leaflets explaining kinesiology as well as advertising therapy sessions and training. Members can interact with the public and gain valuable experience. Volunteers from the membership who help at these events are paid and can claim CPD hours. Shows provide the public with the opportunity to experience the therapy and make their own, informed decision about its relevance, if any, for them.

Supporting the membership

We offer members ‘Pop Up’ display stands which we ship and return at no cost to promote members at local events.

The admin office can also provide laminated A4 and A3 poster with the members contact details overprinted

Leaflets and postcards are available to the membership.

We purchased some software which allows us to produce one-minute promotional videos for our members which they can use on their website and on social media.

In November 2020 we trialled a new initiative which is to provide and support our members with a easy to use, low cost professional website which allows members who do not currently have a site to gain a web presence. We have a pool of images the members can use and through the work with the ASA we are developing words and phrases which the members can use and not be concerned they are violating the advertising rules.

KA shop

In July 2020 we introduced a shop facility on our website so tutors can order and pay for training materials for the courses they are running. In order to continually improve the standards and professionalism of our members we have also made the training materials to our existing members. This shop has generated an income of £20.728

Facebook

We have both Associate and Professional closed groups on Facebook. This is an excellent way to share questions, concerns and ask for advice between the membership. It is also an excellent source to communicating new

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research in the field of kinesiology and enables us to link with many other excellent Kinesiology groups and their members all over the world as well as other related therapies. The site is monitored by a volunteer member, the Trustees and administrator to make sure only good relevant material appears there.

The Kinesiology Association public Facebook page which has been developed to promote kinesiology to the general public is working well. We have been testing Facebook ads and we have seen some of the more popular ads generating over 13,000 reaches and 608 engagements at a cost of £15. When the lock down ceases we will start promoting on Facebook again

In addition to developing Facebook advertising, we have developed our Social Media profile and invested time and money developing our website SEO and established some Google Ads, again when lock down ceases we will start this programme again.

The Charity grant making policies for members

Money for talks

We normally provide expenses to Professional members when working in care homes, hospices, NHS or schools. This provides an opportunity to increases public awareness of kinesiology at a time when other therapies such as Reiki and yoga are being explored in some schools. Payment also offered to members when they give talks and demonstrations There is a talk template available and the talk can also form part of a CPD for that member for that year. During lock down our members have not been participating in these activities

Tutor Training Bursary

The KA provides a teacher training a bursary to support members who wish to become tutors of KA training courses. This Bursary was taken up by 3 students this last year. The bursary is for the Award in training and Education (AET) qualification for professional members who qualify to become a tutor teaching Systematic Kinesiology. The KA pays for the costs quoted by The Academy of King’s Training as follows: £200 online, £240 face to face in the London area and £300 outside of London. We have set a limit of £5000 per annum for the total number of students applying for the AET bursary.

Regional shows

The Trustees are increasingly supporting the membership to attend and organise more shows and local shows around the country. We provide banners, couches, leaflets and T shirts to members for all events. These shows have been put on hold for the moment.

Continued Professional Development (CPD)

With the restrictions of COVID we decided to ‘add value to our members during lock down by providing them regular and interesting on-line CPD training sessions. In total we have organised and run 20 sessions which usually last for 90 minutes each plus time for questions. All of these sessions are recorded so members can refer to them at any time.

The annual CPD requirement, to maintain their Professional status, consists of 21 hours which is equivalent to 3 days postgraduate training each year. The membership is highly motivated in self-directed learning and the CPD requirement is easily fulfilled with four association days, regional meetings and an increasing number of related courses, available in various forms. This last year, after review, combinations of suitable material which members

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can use to achieve their CPD and which provide flexibility of choice were incorporated and are from the following areas: case study, support on a KA stand at a Trade Show, seminars run by supplement or Nutrition companies, subjects which are allied to kinesiology, advanced kinesiology techniques, energy work, flower essences, aromatherapy oils, tapping, sound therapy, practice management and business development, interpersonal skills and marketing and relevant social media; on-line material; webinars and podcasts (with member providing a synopsis of a minimum of 400 words) and magazine subscription. Relevant literature is also acceptable (read or audio, with a written synopsis requirement) and we have developed an online reading room with suggestions. If a member is under-going Tutor training, they do not have to submit additional CPD for the year in which they are training. First Aid, A&P and Nutrition qualifications do not count towards the CPD requirement. Members need to submit their completed yearly CPD 31[st] December.

Our new admin system allows the administrator and the members to easily check and see whether they are maintaining enough CPD hours to complete the required CPD activity during the year

Newsletter / member updates

We produced 12 newsletters / updates during this last period. The newsletters are sent via email with back issues available on the KA website, for the members. Whilst informing members of forthcoming seminars they have also provided a range of topical information including the changes in the law relating to CBD oils, changes in Professional members CPD, a series of how to videos to help members better understand their dashboard on the KA website, various kinesiology techniques and more recently dealing with the Coronavirus.

Membership support

The KA is a recognised accrediting body and as such defines, promotes, oversees, supports and regulates the affairs of its members. This maintains a professional standard from which the public can have confidence and is in the public interest. The KA maintains a national standard for KA kinesiology practitioners and tutors and provides a register for lay people and professionals to use giving confidence in the use of kinesiology by qualified practitioners. The KA promotes best practice and its aim is to increase the profile of kinesiology throughout the UK and abroad. The public are becoming more educated in recognising the benefit of working with a registered professional member of a recognised association and want to see evidence of that in the form of certificates of qualification. The KA maintains the highest possible standards in their field of expertise including training, practice, teaching and helping to tell the public that kinesiologists have a professional standard of practice and are trained to a high standard in the specific area of kinesiology and follow a professional code of conduct.

Financial Review

Policies on reserves

The policy on reserves for this last year was that a portion of the existing assets are retained to support ongoing routine existing activities.

Despite all the COVID problems the Trustees are confident that that adequate reserves are in place to maintain the activities of the charity.

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Gift aid

The KA is recognised by HMRC for Gift Aid and for this last financial period we received £6,582 in gift aid which was higher than the previous year of £6,306.

Availability and adequacy of assets of each of the funds

The board of Trustees is satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Transactions and Financial position

The financial statements are set out on pages 13 to 17.

The statement of Financial Activities show a profit of £7,467

The total reserves at the year-end stand at £78,822

Free unrestricted liquid reserves amounted to £78,822

Share capital

The organisation has no share capital

The members of the Board of Trustees of the Charity during the year ended 31[st] March 2020 are:

Linda Belcher Clive Bingham Chris Halls Allison Prebble Rosemary Tarrant

All the Trustees of the charity are responsible for their activities under the Charities Acts.

The members of the Board of Trustees of the Charity at the date the report and accounts were approved

are:

Linda Belcher Clive Bingham Chris Halls Allison Prebble Rosemary Tarrant

Independent Examiner

Mr. Ian Barr

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Kinesiology Association

Trustees' Annual Report for the year ended 31 March 2021

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate

• to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of

• recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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 also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 30 June 2021.

CLIVE BINGHAM Trustee

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Kinesiology Association

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2021

I report to the Trustees on my examination of the financial statements of the charity on pages 13 to 26 for the year ended 31 March 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 18.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 10, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

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Kinesiology Associatlon I planned and Ferfom)8d my examination so a$ to $8ti8fy my$eifthat th• objeciives of the indeFerthnt ex?minatlon ar8 achieved and b￿Ore finali5ing the report l obtain¢d ￿Itten assurances from the Trustees of All material mgtt•rs. Ind•p¢ndent Ex•mlnerf¥ Statem8n¢ Report ond Oplnlohl subj.ect to th8 limitats"¢ns upon the $cop8 of rny work as detailed above. I hav8 cempletsd my 8xFmination'. and ¢8n confirm that'.- This is a report in respect of an examinatien cgrried out undeT 145 olthe Act and Sn a￿ordanC￿ wth Directi¢￿S given by the Charity Cimmi85ion undgr 88ctiDn 14515llbl of the Actwhich may bp applicable., and that no merial matt•rs h8ve come to my attention in connection with the examinatson siviro cause to believe that in any matenal ￿SPect..- accounting r￿ordS were not kopt in respect ot the tharity a8 requI￿d by Seclion 130 01 The Charit'e$ Act 2011", the financ1￿ #tal￿￿nts do not accord wqth th088 records., or the finanoal statements do not ¢￿Ypty wth the spplirablt raquiremènts con￿mIng the form and contsnt of accounts set out in the Charitie5 IAc¢ounts and Reportsl Regulab"¢Ms 2008 otherthan any requirement that the accounts gNe a'true aThJ fairf vw, whith is not a Matter considwod as part ol an Independent ex3mination.' hav8 not been prepared in accordance with the methods and principles set out in the FRS 102 SORP Isiatement of Recomm8nded Practice for Accounting and Reporting by Char￿88) 2015. las amended by the Bulletin issued In Fgbruary 20161, (The SORPI. I hav? no eonom$ and havè CO￿ auoss no other matters in cenneLion wrth the exarnin8tion to whith attention shcukt be drasvn in this reFKsrt in order to enable a proper understsnding of the financial 8tatem&nts to be re8ched. stgn l. A. BarT- Independènt Exarri￿r Mwnber of Chartered InstitrJts of M8nagementAccountsnt$ 24 Cr8igmor8 Road Rothesay 1510 of Buts PA20 9LB Thia reportwas 519ned on 30 June 2021 12

Kinesiology Association - Statement of Financial Activities for the year ended 31 March 2021

Statement of Financial Activities for the year ended 31 March 2021

Current year Unrestricted Funds 2021 £ Income & Endowments from: Donations & Legacies A1 49,514 Charitable activities A2 20,728 Investments A4 22 Total income A 70,264 Expenditure on: Charitable activities B2 62,797 Total expenditure B 62,797 Net income for the year 7,467 Net income after transfers A-B-C 7,467 7,467 Reconciliation of funds:- E Total funds brought forward 71,353 Total funds carried forward 78,820 Net movement in funds SORP Ref	Current year Restricted Funds 2021 £ - - - - - - - - - - -	Current year Total Funds 2021 £ 49,514 20,728 22 70,264 62,797 62,797 7,467 7,467 7,467 71,353 78,820	Prior Year Total Funds 2020 £ 49,011 - 83 49,094 43,348 43,348 5,746 5,746 5,746 65,606 71,352

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 18 to 26 form an integral part of these accounts.

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Kinesiology Association - Statement of Financial Activities for the year ended 31 March 2021

Income from: Donations & Legacies A1 Investments A4 Total income A Expenditure on: Charitable activities B2 Total expenditure B Net income for the year Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds	Prior Year Unrestricted Funds 2020 £ 49,011 83 49,094 43,347 43,347 5,747 5,747 5,747 65,606 71,353	Prior Year Restricted Funds 2020 £ - - - - - - - - - -	Prior Year Total Funds 2020 £ 49,011 83 49,094 43,348 43,348 5,746 5,746 5,746 65,606 71,352

All activities derive from continuing operations

Kinesiology Association - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities	2021 £ 7,467 7,467	2020 £ 5,746 5,746

The notes attached on pages 18 to 26 form an integral part of these accounts.

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Kinesiology Association - Statement of Financial Activities for the year ended 31 March 2021

Movements in revenue and capital funds for the year ended 31 March 2021

Revenue accumulated funds

Accumulated funds brought forward Closing revenue funds Summary of funds Revenue accumulated funds Recognised gains and losses before transfers	Unrestricted Restricted Funds Funds 2021 2021 £ £ 71,353 - 7,467 - 78,820 - 78,820 - Unrestricted Restricted and Funds Designated funds 2021 2021 £ £ 78,820 -	Total Funds 2021 £ 71,353 7,467 78,820 78,820 Total Funds 2021 £ 78,820	Last year Total Funds 2020 £ 65,606 5,746 71,352 71,352 Last Year Total Funds 2020 £ 71,352

The notes attached on pages 18 to 26 form an integral part of these accounts.

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Kinesiology Association - Statement of Financial Activities for the year ended 31 March 2021

Kinesiology Association

Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006

2021 £ Income Income from operations 70,242 Interest receivable 22 Gross income in the year before exceptional items 70,264 Gross income in the year including exceptional items 70,264 Expenditure Charitable expenditure, excluding depreciation and amortisation 61,737 Governance costs 1,060 Realised losses on disposals of social investments which are programme related - Total expenditure in the year 62,797 7,467 Tax on surplus on ordinary activities - 7,467 Retained surplus for the financial year 7,467 All activities derive from continuing operations Investment income Net income after tax in the financial year Net income before tax in the financial year

2020 £ 49,011 83 49,094 49,094 42,081 1,267 - 43,348 5,746 - 5,746 5,746

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 18 to 26 form an integral part of these accounts.

16

Kinesiology Association - Balance Sheet as at 31 March 2021

		SORP
	Note	Ref		2021	2020
				£	£
Current assets		B
Cash at bank and in hand		B4	79,882	72,313
Creditors: amounts falling due within
one year	8	C1	(1,060)	(960)
Net current assets				78,822	71,353
The total net assets of the charity				78,822	71,353
The total net assets of the charity are	funded	by the	funds of the	charity, as follows:-
Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds	12	D3		78,822	71,353
Designated Funds
Total charity funds				78,822	71,353

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 12.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

CLIVE BINGHAM

Trustee Approved by the board of trustees on 30 June 2021

The notes attached on pages 18 to 26 form an integral part of these accounts.

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Kinesiology Association

Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Policies relating to assets, liabilities and provisions and other matters.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

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Kinesiology Association

Notes to the Accounts for the year ended 31 March 2021

Creditors and provisions

Creditors are recorded at the at the amount due at the balance sheet date. Provisions are costs that relate to the current year but have not yet been received.

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charit

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

The charity has no financial instruments.

5 Staff costs and emoluments Salary costs 2021 £ Gross Salaries excluding trustees and key management personnel 21,180 Total salaries, wages and related costs 21,180 Numbers of full time employees or full time equivalents 2021 The average number of total staff employed in the year was 1 The estimated full time equivalent number of all staff employed in the year was 1 The estimated equivalent number of full time staff deployed in different activities in the year was:- Engaged on charitable activities 1 The estimated full time equivalent number of all staff employed as above 1

2020 £ 19,920 19,920 2020 1 1 1 1

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Kinesiology Association

Notes to the Accounts for the year ended 31 March 2021

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

6 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

7 Trustees' expenses

The expenses reimbursed to trustees, or paid directly to third parties, in the current or prior year, was as shown below.

	2021	2020
	£	£
The amount reimbursed to trustees	-	307

The nature of the trustees' expenses was was for travel, subsistence and accomodation for the attendance of meetings and events.

The number of trustees' to whom expenses were reimbursed was none

		£	£
8	Creditors: amounts falling due within one year	2021	2020
		£	£
	Accruals	1,060	960

9 Loans to trustees included in debtors 10 Income and Expenditure account summary At 1 April 2020 Surplus after tax for the year At 31 March 2021 There are no loans to trustees	2021 £ 71,352 7,467 78,819	2020 £ 65,606 5,746 71,352

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Kinesiology Association

Notes to the Accounts for the year ended 31 March 2021

11 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2021 Current Assets Current Liabilities At 1 April 2020 Current Assets Current Liabilities	Unrestricted funds £ 79,882 (1,060) 78,822 Unrestricted funds £ 72,313 (960) 71,353	Designated funds £ - - Designated funds £ - - -	Restricted funds £ - - - Restricted funds £ - - -	Total Funds £ 79,882 (1,060) 78,822 Total Funds £ 72,313 (960) 71,353

12[Change in total funds over the year as shown in Note 11 , analysed by individual funds]

Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds	£ 71,353 71,353 71,353 Funds brought forward from 2020	See Note 13 £ 7,467 7,467 7,467 Movement in funds in 2021	See Note 0 £ - - - Transfers between funds in 2021	£ 78,820 78,820 78,820 Funds carried forward to 2022

13 Analysis of movements in funds over the year as shown in Note 12

			Other
	Income	Expenditure	Gains &		Movement
			Losses		in funds
	2021	2021	2021		2021
	£	£	£		£
Unrestricted and designated funds:-
Unrestricted Revenue Funds	70,264	(62,797)		-	7,467

14 The purposes for which the funds as detailed in note 12 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Unrestricted Revaluation Reserve

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.

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Kinesiology Association

Notes to the Accounts for the year ended 31 March 2021

15 Ultimate controlling party

The charity is under the control of its legal members.

22

Kinesiology Association

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

16 Donations and Legacies Current year Unrestricted Funds 2021 £ 49,514 Total Donations and Legacies A1 49,514 17 Income from charitable activities - Trading Activities Current year Unrestricted Funds 2021 £ Primary purpose and ancillary trading 20,728 20,728 18 Current year Unrestricted Funds £ 2021 Total income from charitable trading 20,728 Total from charitable activities A2 20,728 19 Investment income Current year Unrestricted Funds 2021 £ Bank Interest Receivable 22 Total investment income A4 22 Total Income from charitable activities Training and Events income Membership subscriptions as donations Total Primary purpose and ancillary trading	Current year Restricted Funds 2021 £ - - Current year Restricted Funds 2021 £ - - Current year Restricted Funds £ 2021 - - Current year Restricted Funds 2021 £ - -	Current year Total Funds 2021 £ 49,514 49,514 Current year Total Funds 2021 £ 20,728 20,728 Current year Total Funds £ 2021 20,728 20,728 Current year Total Funds 2021 £ 22 22	Prior Year Total Funds 2020 £ 49,011 49,011 Prior Year Total Funds 2020 £ - - Prior Year Total Funds £ 2020 - - Prior Year Total Funds 2020 £ 83 83

23

Kinesiology Association

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

20 Expenditure on charitable activities - Direct spending

Current year Unrestricted Funds 2021 £ 2,587 Total direct spending B2a 2,587 Expenditure on charitable activities - Charitable trading Current year Unrestricted Funds 2021 £ 26,117 Total charitable trading costs B2b 26,117 Training, books and information Marketing and advertising of charitable services	Current year Restricted Funds 2021 £ - - Current year Restricted Funds 2021 £ - -	Current year Total Funds 2021 £ 2,587 2,587 Current year Total Funds 2021 £ 26,117 26,117	Prior Year Total Funds 2020 £ 6,791 6,791 Prior Year Total Funds 2020 £ - -

21 Expenditure on charitable activities - Charitable trading

22 Expenditure on charitable activities- Grant funding of activities

Current year Unrestricted Funds 2021 £ - Total grantmaking costs B2c - Grants made to individuals	Current year Restricted Funds 2021 £ - -	Current year Prior Year Total Funds Total Funds 2021 2020 £ £ - 1,381 - 1,381

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Kinesiology Association

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

23 Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2021 2021 2021 £ £ £ Employee costs not included in direct costs 21,180 - 21,180 - - - - - - Premises Expenses 1,992 - 1,992 Administrative overheads 304 - 304 2,913 - 2,913 20 - 20 - - - 2,497 - 2,497 714 - 714 3,343 - 3,343 Professional fees paid to advisors other than the auditor or examiner 70 - 70 Support costs before reallocation 33,033 - 33,033 Total support costs 33,033 - 33,033 The basis of allocation of costs between activities is described under accounting policies 24 Other Expenditure - Governance costs Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2021 2021 2021 £ £ £ Independent Examiner's fees 1,060 - 1,060 Trustees' expenses - - - Total Governance costs 1,060 - 1,060 Sundry expenses Liabilty and contents insurance Software licences and expenses Stationery and printing Postage Legal fees Subscriptions to periodicals Telephone, fax and internet Service charges payable Support costs for charitable activities Salaries - Administrative staff Travel and subsistence - staff Training and welfare - staff

Prior Year Total Funds 2020 £ 19,920 964 730 1,992 299 227 1,055 142 5,282 680 2,618 - 33,909 33,909 Prior Year Total Funds 2020 £ 960 307 1,267

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Kinesiology Association

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

25 Total Charitable expenditure

Current year Unrestricted Funds 2021 £ Total direct spending B2a 2,587 Total charitable trading costs B2b 26,117 Total grantmaking costs B2c - Total support costs B2d 33,033 Total Governance costs B2e 1,060 Total charitable expenditure B2 62,797	Current year Current year Prior Year Restricted Funds Total Funds Total Funds 2021 2021 2020 £ £ £ - 2,587 6,791 - 26,117 - - - 1,381 - 33,033 33,909 - 1,060 1,267 - 62,797 43,348

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