THE_BLOOD_PRESSURE_ASSOCI - Accounts
THE_BLOOD_PRESSURE_ASSOCI - Accounts
The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements for the year ended 31 December 2019. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015).
Policies and objectives
The principal objects of the company are:
(a) to advance education about and to promote a greater understanding of the condition of high blood pressure among sufferers, carers and medical, nursing and related professions;
(b) to promote research into the condition of high blood pressure and the publication of the useful results of such research; and
(c) to relieve people suffering from high blood pressure by providing advice and support. There have been no changes in these objects since the last annual report.
Blood Pressure Association Mission “To significantly improve the prevention, diagnosis, management and treatment of high blood pressure in order to prevent death and disability from stroke and heart disease”.
This is achieved by raising awareness amongst the whole population as well as specific target groups of risk factors for the condition through the provision of information and support services.
Strategies for achieving objectives
Achievements and performance against constitutional and public benefit objectives:
Blood Pressure UK is a specialised provider of information, education and support, and features a membership structure. Membership is a great way to make a difference to the lives of people living with high blood pressure, making one an important part of the UK’s largest blood pressure charity, helping people with this serious condition. A particular importance has been placed on ensuring our specialist advice, to both members, the media and the public, is balanced, current and objective. We have also continued to develop our core supporting membership and our magazine and e‑newsletter Positive Pressure as both a revenue stream and to strengthen the influence and reach of Blood Pressure UK in representing the views and experiences of high blood pressure patients.
Blood Pressure UK benefits from a close association with Public Health England (PHE), NHS England, British & Irish Hypertension Society, the World Hypertension League, and Consensus Action on Salt, Sugar and Health which represent the wider field of high blood pressure, cardiovascular disease and public health nutrition, we will continue to strengthen our knowledge base through those associations, to ensure that all advice and information we give is accurate and up to date.
2019 core communications highlights – Media Responses Blood Pressure UK is recognised as a dedicated centre of expertise for blood pressure, and as such has had the opportunity to respond to research and developments about blood pressure and healthy lifestyles in the media throughout 2019.
Highlights included commenting on the following stories:
New research into when is the best time to take your blood pressure medication
Rising level of hypertension in children
Time for a quick power nap to lower blood pressure
Polypill prevents a third of heart attacks and strokes
May Measurement Month and the need for international blood pressure measuring
Young adulthood emerges as a key time for good health in later life
NHS England launching heart health checks in pharmacies
Salt Awareness Week - New survey shows the UK is still addicted to salt and called for new salt reduction targets
Blood pressure on Radio 4’s Inside Health with our Trustee Prof Bryan Williams
Blood Pressure UK Chairman receives CBE and Trustee receives Knighthood
Heart disease and stroke deaths on the rise in younger people
A new evidence review supporting salt reduction in diet guidelines
NICE release draft update of blood pressure guidelines
The surprising truth about liquorice and blood pressure
Blood pressure pill could help to slow down Alzheimer's disease
Pharmacies give over 30,000 blood pressure checks every week
Public Health England Release CVD Ambitions
Intensive blood pressure treatment could help to protect brain health
A diet fit for 10 billion an - in depth review of the EAT-Lancet planetary diet
High blood pressure can lead to heart attacks and strokes, as well as other illnesses. Once you Know Your Numbers! you can get support to bring your blood pressure under control and prevent these diseases.
Around a third of people in the UK have high blood pressure, but most don’t know it. It doesn’t have any symptoms so, the only way to find out is to get a blood pressure check.
Therefore in 2019 the aim was to encourage people to Live well for longer by going to get their blood pressure checked either at one of our Pressure Stations during the week, via community pharmacy or practice nurse or via self-care at home, as high blood pressure has no symptoms. Together we can help to prevent death and disability from stroke and heart disease caused by high blood pressure.
People of all ages and backgrounds listened and went along to receive both a blood pressure check and advice about how to keep their numbers healthy at one of the 554 pressure stations that took part. This was slightly less than in 2018 where we had 587 pressure stations, however, this is because we did not have any large commercial pharmacy chains taking part and also due to the fact that people are reluctant to pay for our resource packs, particularly when you can get similar resources for free elsewhere.
5 commercial organisations participated in this year’s Know Your Numbers! Week and they included Healthy Living Pharmacies in Cheshire & Merseyside (114 pharmacies), Manor Pharmacy (42 pharmacies), Murrays Healthcare (21 pharmacies), Paydens (93 pharmacies), and PCT Healthcare (80 pharmacies).
As well as the above commercial organisations other pressure stations across the UK offering free blood pressure checks during the week included Port of London Authority, KP Snacks, Virgin Trains and the Royal Household Buckingham Palace staff gym to name a few. Here staff who work at Buckingham Palace had their blood pressure checked. Other organisations that took part were local councils, Cardiff libraries, Healthy Hearts in Kensington & Chelsea, schools and colleges, pharmacies, GP surgeries, hospitals, shopping centres, leisure centres and gyms, NHS Trusts, CCG's, clinics, and places of worship.
The table below categorises Pressure Stations by venue:
Pressure Stations by venue
Pharmacies 387
Workplaces 47
Community (e.g. shopping centres, street markets, village halls, railway stations) 41
Hospitals 9
Leisure centres and gyms 34
Day centres (learning disabilities and elderly) 0
Other (e.g. family centres, places of worship, local councils) 36
Total 554
Media
A national media campaign was used as the key method of getting our message out to the public and we asked should YOU be living well for longer and urged the missing millions to get tested as part of a nationwide campaign. We revealed that if every person currently undiagnosed with high blood pressure had a painless, five-minute free blood pressure test, this simple act could add an extra healthy month to their life [1], that is, avoiding the devastating effects of a severe stroke i.e. paralysis on one side often with the loss of speech, or a heart attack or dementia, as they are more likely to take action to lower it. The more people that then have their high blood pressure managed, the more premature deaths can be prevented.
[1] ‘Healthy month’ based on Quality-adjusted life years (QALY), a measure of health that attempts to capture improvements to both quality and length of life in a population.
Investment policy and performance
The Trustees are empowered by the Memorandum of Association to invest the funds not required for immediate working purposes in such a manner as may be thought fit. During the year, the Trustees invested such funds in interest bearing deposit accounts earning returns at commercial rates of interest
Financial review
For the eighth year in a row the charity substantially tried to cut its deficits alongside trying to build membership and investing in legacy building to encourage increased income in future years. The charity continued to make savings on anticipated expenditure in line with the previous year.
Reserves policy
The Trustees aim to maintain a level of unrestricted reserves which ensures that there are adequate funds to meet current and known future liabilities. The Trustees consider that holding unrestricted free reserves (including designated funds which are reviewed on an annual basis) equivalent to between six and twelve months operating costs, given the current economic climate, is the minimum required to provide sufficient resources to respond to unexpected adverse changes in the company's funding or activities, which equates to approx. £50,000 based on current costs.
Public benefit
The charity's objects are the provision of information and support to those affected by hypertension (high blood pressure), which it does by raising awareness among the whole population, as well as specific target groups at particular risk of the condition, through the provision of information and support services. In addition to providing services for the general public, Blood Pressure UK provides additional resources for those particularly likely to develop the condition, for example, the over 50s and those from a South Asian or African‑Caribbean background.
In considering the charity's aims and objectives the Trustees confirm that they have had due regard to the Charity Commission's guidance on the public benefit requirement of the charity's work; that the charity does no harm or detriment in carrying out its charitable objectives and that the charity provides clear and identifiable benefits to the public in its activities, which in 2019 were:
A national blood pressure testing event 'Know Your Numbers! Week, which provided free blood pressure checks to adults at participating 'Pressure Stations' across the UK. It helped to tackle health inequalities by reaching vast numbers of people who may not otherwise access blood pressure check
A media and social media campaign to raise awareness of the health effects of high blood pressure
The provision of expert and up to date information on all aspects of high blood pressure, including news updates, and promotion of the charity's resources, via the charity's website (including free downloads).
The production of two high quality editions of Positive Pressure, the magazine sent to supporters of the charity, including those who are not internet enabled.
Updates on the latest news and developments in blood pressure in regular electronic newsletters available to anyone who chooses to sign up to the free service.
The provision of a range of free printed booklets and leaflets on all aspects of high blood pressure, including core materials translated into 32 languages, for people with high blood pressure.
The provision of the charity's information line, staffed by a registered nurse, which offered free information, support and advice to hundreds of callers concerned about or affected by hypertension.
The provision of an email response service, which provided written information in response to written queries in more detail.
The Trustees therefore believe that the charity is carrying out its objects in a way which benefits the public by helping to raise awareness about the condition (all either free of charge or at nominal cost to beneficiaries).
Funds Incoming
The charity received £317,755 from trusts and foundations and from individuals generally. The overall trend in income was upwards, caused principally by a significant legacy and a fantastic runner at the London Marathon this April. The charity has one partnership.
Funds Expended
Staff costs are low, and spending was maintained at a similar level to the previous year in other areas, as the charity maintained its commitment to deliver services to its beneficiaries. Only unrestricted funds were received during the year, therefore the charity opened the year with no restricted fund carried forward and closed the year with only unrestricted fund balances carried forward.
Sources of funding
Funding was achieved in 2019 through a number of different sources; Sales revenues Unrestricted voluntary income (donations from the corporate sector, legacies and private individuals).
Constitution
The company is registered as a charitable company and is constituted under a Memorandum of Association dated 18 September 1996. It is registered as a charity number 1059844.
Method of appointment or election of Trustees
The management of the company is the responsibility of the Trustees who are elected and co opted under the terms of the Articles of Association. The Trustees meet three times a year; one meeting being the annual general meeting of the company. At the annual general meeting, one third of the trustees are subject to retirement by rotation. New Trustees may be appointed on the recommendation of the Trustee Board or on proper notice of a nomination being given by a Trustee. In addition, Trustees may be recruited through the company’s website and by advertising in relevant publications, including national newspapers. A minimum of three Trustees should remain in office at any given time but there is no maximum limit.
Policies adopted for the induction and training of Trustees
New prospective Trustees are invited to meet the staff and are supplied with a Trustees Handbook. They are also included on the BPA’s mailing list for governance, the magazine and receive regular updates on the charity’s work from the Chief Executive Officer. Trustee Subcommittees (involving Trustees and other stakeholders) are as follows: Information User Group and Healthcare Advisory Panel, chaired by Professor Graham MacGregor.
Organisational structure and decision making
The Board of Trustees are responsible for the management of the company. They delegate the general management and administration of the company to the Chief Executive Officer, who, with the department staff, ensure that the company is run efficiently.
Related party relationships
The Chief Executive Officer of BPA is also the Campaign Director of CASSH and performs this role on a pro-bono basis. Blood Pressure Association (BPA) discloses this as an income gifted in kind and valued at £50,000 (2018 - £50,000).
Risk management
The Trustees periodically examine the major risks to which the company is exposed, concentrating on areas of potential highest impact including:
Failure of funding
External environment
Governance incl. General Data Protection Regulation
Reputation with emphasis on the charity's national blood testing event ‑ Know your Numbers!®.
All areas within the charity's risk policy are regularly evaluated by lead individuals. This helps drive review of the policy and the risk register is updated for trustee meetings. The Trustees are satisfied that the system in place is appropriate for managing the company's exposure to the major risks identified.
In relation to Covid-19, the charity has been impacted more operationally than financially as a result of the pandemic, as staff have been able to work effectively from home. Blood Pressure UK have managed that risk by delivering Know Your Numbers 2020 as a virtual event, with no in community testing and digital marketing. From a financial point of view, Blood Pressure UK continue to manage the expenditure in line with our reserves and our reserves policy.
The Trustees (who are also directors of The Blood Pressure Association for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company and charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the Trustees are required to:
Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgments and estimates that are reasonable and prudent;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
As per the statutory requirements an Independent Examination will be done.
The Trustees' report was approved by the Board of Trustees.
I report to the Trustees on my examination of the financial statements of The Blood Pressure Association (the Company) for the year ended 31 December 2019.
As the Trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (the 2006 Act). You are satisfied that the financial statements of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the financial statements of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s financial statements carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of ACCA , which is one of the listed bodies.
I have completed my examination. I confirm that no 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 Company as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
INCLUDING INCOME AND EXPENDITURE ACCOUNT
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The Blood Pressure Association is a private company limited by guarantee incorporated in England and Wales. The registered office is The Wolfson Institute of Preventive Medicine, Charterhouse Square, London, EC1M 6BQ.
The financial statements have been prepared in accordance with the Company's [governing document], the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Company is a Public Benefit Entity as defined by FRS 102.
The Company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Trustees acknowledge the risk in relation to COVID 19 as detailed in the Trustees Annual Report.
Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
All income is recognised once the company has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the company is aware
that probate has been granted, the estate has been finalised and notification has been made by the
executor(s) to the Trust that a distribution will be made, or when a distribution is received from the
estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be
measured reliably and the company has been notified of the executor's intention to make a
distribution. Where legacies have been notified to the company, or the company is aware of the
granting of probate, and the criteria for income recognition have not been met, then the legacy is
treated as a contingent asset and disclosed if material.
Donated services or facilities are recognised when the company has control over the item, any
conditions associated with the donated item have been met, the receipt of economic benefit from the
use of the company of the item is probable and that economic benefit can be measured reliably. ln
accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not
recognised and refer to the Trustees' Report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the
value of the gift to the company which is the amount the company would have been willing to pay to
obtain services or facilities of equivalent economic benefit on the open market; a corresponding
amount is then recognised in expenditure in the period of receipt.
lncome tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
lncome tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third party, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified by
activity, The costs of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned between those
activities on a basis consistent with the use of resources, Central staff costs are allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Support costs are those costs incurred directly in support of expenditure on the objects of the
company and include project management carried out at Headquarters. Governance costs are those
incurred in connection with administration of the company and compliance with constitutional and
statutory requirements.
Charitable activities and Governance costs are costs incurred on the company's educational
operations, including support costs and costs relating to the governance of the company apportioned
to charitable activities.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
All assets costing more than £250 are capitalised.
The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Fundraising
Membership
2019
Fundraising
Membership
2018
Gift Aid
Sales of Christmas Cards.
Gifts in kind
Fund raising
Information & support
Raising awareness
Membership
2019
2018
Other costs
Legal and professional fees
Fund raising
Information & support
Raising awareness
Membership
2018
Other costs
Legal and professional fees
Gift in kind
Premises costs
Office costs
Accountancy
Irrecoverable VAT
Other costs
Bad debt provision
Governance costs includes payments to the accountants of £2,243 (2018- £2,000) for independent examination fees.
The average monthly number of employees during the year was:
The key management personnel of the charity comprises, the Chief Executive Officer and Senior Management Team. The total employee benefits of the key management personnel of the Charity were £nil (2018 - £nil). As per note 17, the Chief Executive Officer's time is provided on a pro-bono basis.
Details of related party transactions with Consensus Action on Salt, Sugar and Health (CASSH) are disclosed in the Trustees' Annual Report. The Chief Executive Officer of BPA is also the Campaign Director of CASSH on a pro-bono basis. Blood Pressure Association (BPA) is disclosed an income gifted in kind and valued at £50,000.