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2022-03-31-accounts

The Charity Registration Number is 299306

Kinesiology Association

Report and Accounts

31 March 2022

Kinesiology Association

Report and accounts for the year ended 31 March 2022

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 11
Independent Examiner's Report 12
Funds Statements: -
Statement of Financial Activities 14
Statement of Financial Activities - Prior Year statement 15
Movements in funds 16
Income and Expenditure account 17
Balance sheet 18
Notes to the accounts 19

Trustee's report for the Kinesiology Association (KA) for

the year ending 31st March 2022

Introduction

The Trustees present their annual report and accounts for the year ending 31st March 2022. The board of Trustees are very happy with the performance of the charity during the year and the position at the 31[st] March 2022. 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 initial incorporation: 24[th] March 1988 Charity registration number: 299306

Registered Office and operational address and details: 15 Cygnet Drive, Durrington, Wiltshire SP4 8LQ UK

Telephone: 01980 881646 Email: admin@kinesiologyassociation.org 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. During the current period, we had one member resigning - Rosemary Tarrant and one Trustee joining - Sarah Tompsett

Current Trustees

Linda Belcher Clive Bingham Chris Halls Allison Prebble Sarah Tompsett

Statement of Trustees Responsibilities

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

In addition, where projects require specific expertise, a trustee will be paid for carrying out specific project work. This has been the case with the writing of the new training courses and support materials.

Accountant:

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

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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.

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 :

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 COVID and the continuing restrictions of the lockdowns.

At the start of the pandemic, we anticipated the office not being as active or even closed 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.

The introduction of the new training material for use by our approved tutors has seen an increase in membership numbers which has reversed the decline we have had during the previous 2 years.

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 the new KA training courses.

A significant event for us was the acceptance of kinesiology by the Complementary and Natural Healthcare

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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. Acceptance of kinesiology therapy by more private health care insurers may also be possible. 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.

Work is currently in process to revise our Complaints, and Disciplinary procedures and significantly improving our Grievance policy

Meetings

The Trustees meet monthly and for the past 2 years have used zoom as 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 digital copy of the recording of the meetings.

Zoom has many advantages and will continue to be attractive as we look to minimise our environmental impact and reduce costs which will rise significantly as fuel and venue costs rise. However, it is important that the Trustee Do meet 'face to face' and a strategy development meeting is planned for the autumn of 2022

Affiliations and 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) rule s.

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.

A further collaboration with KF is the development of a joint brand HealthHelpers. The concept of kinesiology is difficult to get over to the general public so a brand which is clearly depictive in its name is much easier to communicate. Our initial experience is very positive. For the first time in the history of the organisation we are jointly promoting the practitioners from both organisations and not making any distinction as to what organisation they belong to.

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

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27 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.

The medium-term objective of the IHC is to instigate an 'All-Party Parliamentary Group for Integrated Healthcare Parliamentary' which are the original origins of the group before it was disbanded in 2019.

The current initiative for the group is to raise awareness for the Sustainable Healthcare Day on April 6th

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.

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.

We have significantly reduced the amount of paper originating from the office, as members can now print of their invoices and membership certificates

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 listings.

Membership

As of February 2022, the KA had 493 members: 181 Professional Diploma, 72 Professional Certificate, 159 Associate, 58 Foundation, and 28 Affiliate. We are seeing an increase on 2021 membership numbers as new students undertake our new training courses.

We also saw a growth in Affiliate member over the past 2 years, as we encourage members who 'retire' to maintain an association with the KA have access to our newsletters and can attend events so they can keep in contact with their friends and colleagues.

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Income

The majority of our income of £65,885 comes from membership fees and training (64% membership fees, 6% KA events and 11% Gift aid, 16% training material sales). The training material sales will reduce as the majority of our members have initially purchased the new books.

Membership subscription fees have remained the same for members for the last 15 years.

Expenditure

Our total expenditure is £53,056,955 (36% is on admin fees, 15% on marketing, 10% on office costs 3% on professional fees and 22% on the new training materials and 5% on the membership management system

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. In the current period one Trustee, Rosemary Tarrant resigned and was replaced by Sarah Tompsett

Major activity in 2021-22

The development and production of the new KA foundation and diploma training courses has been a massive undertaking for the organisation. Our tutors are now able to teach this material and there is excellent feedback from the students.

As the tutors teach the new materials, we are receiving feedback on typos and other changes we need to make to make it a positive learning experience for our students.

Students for our courses come from 2 main areas, the general public who have either had a kinesiology balance and want to learn how to muscle test and from existing practitioners from other modalities such as Nutritionists who realise that muscle testing provides them with additional skills to make them more effective practitioners. We are working with a leading nutritional supplier in the industry who have a large database of nutritionists and will be promoting a new one-day Introduction to Kinesiology' to these practitioners to invite them to a one-day workshop. There are two benefits to this approach, the first is a wider use and understanding of kinesiology within the nutritionist community and secondly, some of the nutritionist may enrol on our Foundation Course.

We have increased our expenditure on Google adverts both to attract students to join our courses and to promote our members to the general public mainly through running a key word campaign

The development of the HealthHelpers brand in conjunction with the KF was an exciting project, we have developed a new website, created a Facebook page and developed a series of 5 Facebook adverts around the theme of Chronic Pain. Our advertising has reached over 40,000 people.

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

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Leaflets and postcards are available to the membership.

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

We continue to offer our members an 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.

We also provide one-one coaching to professional members who would like help in developing their business

KA Shop

Our KA shop continues to work well for us. 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 some of the training materials to our existing members.

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 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. Sarah Tompsett is now writing regular post (at least one per week) to stimulate activity in this area and raise our profile.

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. This grant giving activity ceased during lockdown but is expected to increase as we get back to some normality.

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 2 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 the KA foundation and or diploma kinesiology courses. 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.

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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 due to lockdown but we are starting to receive enquiries from our members for future events.

Continued Professional Development (CPD)

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 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 3l 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.

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Public Benefit

In the current period we were investigated by the Charities Commission after they received information from the general public. We were not able to have sight of the 'complaint' but after interview by the CC and an exchange of information we were passed fit for purpose.

One area the CC did ask us to consider is how can we show the benefit to the general public in our activities and not just benefit to our members.

The development of the HealthHelper initiative was borne from this additional emphasis on public benefit, we are not using our income to promote kinesiology we are promoting that our members in conjunction with the KF can help people with their health issues.

We are also investigating a number of promotional areas where we are bringing to the attention of the public how they can help themselves through simple ideas and techniques. Our recent Facebook posts have included posts on breathing correctly, drinking more water, ways to manage a headache rather than taking pain killers and this theme will continue with more posts.

It is very early days in our plans to focus on improving public benefit but it is now an area which is 'front and centre' of our future direction as an organisation.

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 adequate reserves are in place to maintain the activities of the charity. Our reserves are at their highest level and we will be using the reserves on future projects now life is returning to normality

Gift aid

The KA is recognised by HMRC for Gift Aid and for this last financial period we received £6,762 in gift aid which was higher than the previous year of £6, 582.

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 statement of Financial Activities show a profit of £12,769 The total reserves at the year-end stand at £91,591

Free unrestricted liquid reserves amounted to £91,591

Share capital

The organisation has no share capital

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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 Sarah Tompsett

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 Sarah Tompsett

Independent Examiner

Mr. Ian Barr

Kinesiology Association

Trustees' Annual Report for the year ended 31 March 2022

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 October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accrual’s 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:-

make judgements and estimates that are reasonable and prudent; -

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 11 July 2022.

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 2022

I report to the Trustees on my examination of the financial statements of the charity on pages 14 to 27 for the year ended 31 March 2022 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 October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (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 19.

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

As described on page 11, 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) dCles 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:-

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

Since the charity's gross income does not exceed £250,000, the charity's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Chartered Management Account, which is one of the listed bodies.

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.

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Kinesiology Association

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.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report, I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that -

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Signed:-

IAN BARR - Independent Examiner

Chartered Management Account

24 Craigmore Road Rothesay Isle of Bute PA20 9LB

This report was signed on 12 July 2022

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Kinesiology Association • Statement of Financial Activities for the year ended 31 March 2022

Statement of Financial Activities for the year ended 31 March 2022

SORP
Ref
Income&Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Total income
A
Expenditure on:
Charitable activities
82
Total expenditure
B
Net income for the year
Net income after transfers
A-8-C
Net movement in funds
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward		 Current year
50,776
10,464
6
Unrestricted
Funds
2022
£		 Current year
Restricted
Funds
2022
£		 Current year
Prior Year
50,776
49,514
10,464
20,728
6
22
Total Funds
Total Funds
2022
2021
£
£
61,246 61,246
70,264
48,477 48,477
62,796
48,477 48,477
62,796
12,769 12,769
7,468
12,769 12,769
7,468
12,769
78,822		 12,769
7,468
78,822
71,353
91,591 91,591
78,821

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 19 to 27 form an integral part of these accounts.

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Kinesiology Association - Statement of Financial Activities for the year ended 31 March 2022

Kinesiology Association - Resources applied in the year ended 31 March 2022 towards fixed assets for Charity use:-

assets for Charity use:-
Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2022
£
1 2,769
12,769		 2021
£
7,468
7,468

The notes attached on pages 19 to 27 form an integral part of these accounts.

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Kinesiology Association - Statement of Financial Activities for the year ended 31 March 2022

Movements in revenue and capital funds for the year ended 31 March 2022

Revenue accumulated funds

Accumulated funds brought forward
Recognised gains and losses before
transfers
Closing revenue funds
Summary of funds
Revenue accumulatedfunds		 Unrestricted
Restricted
Total
Last year
Funds
Funds
Funds
Total Funds
2022
2022
2022
2021
£
£
£
£
78,822
78,822
71,353
12,769
12,769
7,468
91,591
91,591
78,821
91,591
91,591
78,821
Unrestricted
Restricted
Total
Last Year
and
Funds
Funds
Total Funds
Designated funds
2022
2022
2022
2021
£
£
£
£
91,591
91,591
78,821

The notes attached on pages 19 to 27 form an integral part of these accounts.

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Kinesiology Association - Statement of Financial Activities for the year ended 31 March 2022

Kinesiology Association Income and Expenditure Account for the year ended 31 March 2022 as required by the Companies Act 2006

Income
Income from operations
Investment income
Interest receivable
Gross income in the year before exceptionalitems
Gross income in the year including exceptional items
Expenditure
Charitable expenditure,excluding depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Net income before tax in the financial year
Tax on surplus on ordinary activities
Net income after tax in the financial year
Retained surplus for the financial year		 2022
£
61,240
6		 2021
£
70,242
22
61,246 70,264
61,246
46,917
1,560
48,477
12,769
12,769
12,769		 70,264
61,736
1,060
62,796
7,468
7,468
7,468

All activities derive from continuing operations

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 19 to 27 form an integral part of these accounts.

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Kinesiology Association - Balance Sheet as at 31 March 2022

SORP
NoteRef
2022
£
Current assets
B
Cash at bank and in hand
B4
92,901
Creditors: amounts falling due within
one year
7
C1
(1,310)
Net current assets
91,591
The total net assets o·f the charity
91,591		 2021
£
79,882
(1,060)
78,822
78,822		 2021
£
79,882
(1,060)
78,822
78,822
78,822

The total net assets o·f the charity are funded by the funds of the charity, as follows:-

Restricted funds

Unrestricted Funds

Unrestricted Revenue Funds
12
03
91,591
Designated Funds
Total charity funds
78,822
91,591
91,591		 78,822
78,822

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 13.

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 15 June 2022

The notes attached on pages 19 to 27 form an integral part of these accounts.

18

Kinesiology Association

Notes to the Accounts for the year ended 31 March 2022

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 October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (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 October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (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. 

19

Kinesiology Association

Notes to the Accounts for the year ended 31 March 2022

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.

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 charity.

There are no endowment funds.

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
Gross Salaries excluding trustees and key management personnel
Total salaries, wages and related costs		 2022
£
2021
£
19,050
21,180
19,050
21,180		 
20

Kinesiology Association

Notes to the Accounts for the year ended 31 March 2022

The average number of full-time 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

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 o-f £60,000 per annum.

6 Remuneration and payments to Trustees and persons connected with them

Two trustees received remuneration from the charity, for expert knowledge activity which did not impact on their trustee activities.

[[Creditors: amounts falling due within one year]] 2022 2021 £ £ Accruals 1,310 1,060

7[[Creditors: amounts falling due within one year]]

8[Loans to trustees included in debtors]

There are no loans to trustees

9 Guarantees made by the charity on behalf of trustees

There are no guarantees made on behalf of trustees

Income and Expenditure account summary
2022
£
At 1 April 2021
78,821
Surplus after tax for the year
12,769
At 31 March 2022
91,590		 2021
£
71,353

7,468

78,821

10 Income and Expenditure account summary

21

Kinesiology Association

Notes to the Accounts for the year ended 31 March 2022

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

At31March2022
Current Assets
Current Liabilities
At 1 April 2021
Current Assets
Current Liabilities		 Unrestricted
Designated
funds
funds
£
£
92,901
(1,310)
91,591
Unrestricted
Designated
funds
funds
£
£
79,882
(1,060)
78,822		 Restricted
funds
£
Total
Funds
£
92,901
(1,310)
91,591
Restricted
funds
£
Total
Funds
£
79,882
(1,060)
78,822

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		 Funds brought
Movement in
forward from
funds in 2022
2021
Transfers
Funds carried
between
forward to
funds in 2022
2023
See Note 13
See Note O
£
£
£
£
78,82;;1
1 2,769
91,591
78,822
12,769
91,591
78,822
12,769
91,591

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

Other
Income Expenditure Gains& Movement
Losses in funds
2022 2022 2022 2022
£ £ £ £
Unrestricted and designated funds:-
Unrestricted Revenue Funds 61,24Ei (48,477) 12,769

61,246 (48,477) -----

12,769 

22

Kinesiology Association

Notes to the Accounts for the year ended 31 March 2022

14 The purposes for which the funds as

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.

15 Ultimate controlling party

The charity is under the control of its legal members. 

23

Kinesiology Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

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

16 Donations, Grants and Legacies

Donations, Grants and Legacies
Donations and gifts from individuals
Small donations individually less than £1000
Total donations and gifts from
individuals		 Current year
Current year
Currentyear
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
2022
2022
2022
2021
£
£
£
£
7,083
7,083
6,582
7,083
7,083
6,582
Membership subscriptions as
donations
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1		 Current year
Unresticted
Funds
2022
£
43,693		 Current year
Restricted
Funds
2022
£		 Currentyear
Total Funds
2022
£
43,693		 Prior Year
Total Funds
2021
£
42,932
50,776 50,776 49,514

17 Income from charitable activities - Trading Activities

Current year
Primary purpose and ancillary trading
Training and events income
Total Primary purpose and ancillary
trading		 Current year
Current year
Currentyear
Prior Year
Unrestricted
Restricted
Total Funds
Total funds
Funds
Funds
2022
2022
2022
2021
£
£
£
£
10,46 4
10,464
20,728
10,464
10,464
20,728		 
24

Kinesiology Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

18 Total Income from charitable activities

Current year
Total income from charitable trading
Total from charitable activities
A2
19Investment income
Bank Interest Receivable
Total investment income
A4		 Current year
Current year
Current year
Prior Year
unrestricted
Restricted
Total Funds
Funds
Funds
Total Funds
2022
2022
2022
2021
£
£
£
£
10,464
1 0,464
20,728
10,464
10,464
20,728



Current year
Current year
Currentyear
PriorYear
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2022
2022
2022
2021
£
£
£
£
6
6
22
6
6
22

20 Expenditure on charitable activities - Direct spending

Current Year
Marketing and advertising of charitable
services
Training books and information
Total direct spending
82a		 s
7,63 9
7,639
2,587
9,4 06
9,406
26,117
17,045
17,045
28,704
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current
yearTotal
Funds
Prior Year
Total Fund
2022
2022
202
2
2021

21 Expenditure on charitable activities- Grant funding of activities

Current Year
Grants made to individuals
Total grantmaking costs
B2c		 405
Current year
Unrestricted
Funds
Current year
Restricted
Funds
2022
2022
£
£		 405
405
Current year
Total Funds
Prior Year
Total Funds
2022
2021
£
£
405 
25

Kinesiology Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

22 Support costs for charitable activities

Support costs for charitable activities
Current year
Current year
unrestr1ctea
Kestr1ctea
Current Year
Funds
Funds
2022
2022
£
£
Employee costs not included in direct costs
Salaries - Administrative staff
19,050
Premises Expenses
Service charges payable
1,992
Administrative overheads
Telephone, fax and internet
291
Postage
63
Stationery and printing
1,096
Software licenses and expenses
4,060
Liability and contents insurance
714
Sundry expenses
2,201
Professional fees paid to advisors other than the auditor or examiner
Legal fees
Support costs before reallocation
29,467
Total support costs-Current Year
29,467
Current year Prior Year
Total Funds
Total Funds
2022
2021
£
£
19,050
21,180
1,992
1,992
291
304
63
2,913
1,096
20
4,060
2,496
714
714
2,201
3,343
70
29,467
33,032
29,467
33,032

All the expenditure in the prior year was unrestricted. Administrative overheads

The basis of allocation of costs between activities is described under accounting policies

23 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs		 Current year
Current year
Current year
Prior Year
unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2022
2022
2022
2021
£
£
£
£
1,560
1,560
1,060
1,560
1,560
1,060		 
26

Kinesiology Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

All the expenditure in the prior year was unrestricted.

24 Total Charitable expenditure

Total Charitable expenditure
Current Year
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2022
2022
2022
2021
£
£
£
£
17,045
17,045
28,704
405
405
29,467
29,467
33,032
1,560
1,560
1,060
48,477
48,477
62,796

All the expenditure in the prior year was unrestricted.

Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Prior Year
Unrestricted
Funds
Prior Year
Restricted
Funds
Prior Year
Total Funds
2021
2021
2021
£
£
£
2 8,704
28,704
33,032
33,032
1,060
1,060
62,796
62,796		 
27