THE_CENTRE_FOR_BRAIN_INJU - Accounts

The trustees, who are also directors for the purposes of the Companies Act 2006, present their report together with financial statements of the Centre for Brain Injury Rehabilitation and Development (BIRD) for the year ended 31 March 2020. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities Act 2011, the Companies Act 2006 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)".

Overview

BIRD is a charity that aims to reduce the needs and improve life outcomes among the children and adults with neurological conditions who seek its support regardless of their age or severity of condition through the physical and educational therapies it offers.

BIRD’s charitable aims, as registered with the Charity Commission are to:

• Reduce the needs and hardship of children and adults with neurological conditions regardless of their age or severity of condition.

• To offer support, guidance and advice to family members, carers and professionals living and/or working with the children/adults who seek BIRD’s support.

To achieve the above objectives, BIRD’s long term strategy focuses upon the following:

• To recruit, maintain and develop a staff team with the skills, experience and empathy to ensure BIRD’s ethos, aims and service is delivered to the highest standard.

• To ensure effective communication with all families, health and educational professionals and wider community to increase the profile of BIRD’s work and the impact the therapies have upon the individuals that engage with the service.

• To explore, identify, maintain and grow income generation streams to ensure the consistent delivery of service and sustainability for the future whilst managing the business in a cost-effective manner to ensure maximum proportion of income is dedicated to charitable aims of the organisation.

• To monitor and evaluate the effectiveness of the support and therapies BIRD offers and ensure we are meeting the needs of the children and adults we support.

Activities

BIRD delivers a programme of therapy to improve life quality of each child or adult who seeks support. We also offer guidance, advice and strategies to support each family’s ongoing needs on a one-to-one basis with parents and carers – and offer accredited training courses and workshops to parents, carers and professionals to support the needs of the child/adult.

The charity works with children and adults with an array of conditions including autism, developmental delay, dyspraxia, cerebral palsy , dyslexia, learning difficulties, acquired brain injury, stroke - and with many children who do not have a formal diagnosis but are failing to meet educational targets or have communication, behavioural or emotional difficulties. For many families seeking BIRD’s support, all other therapies and options have been exhausted. The team at BIRD have commitment, time and motivation to positively work with families to help each individual reach their full potential.

BIRD focuses on the root cause of problems, rather than the symptoms. The charity’s therapists are specially trained in “developmental reflexive rehabilitation” therapy. This is based on a series of movement patterns that facilitate neurological feedback to the brain. These carefully designed movements inhibit primitive reflexes that have failed to correctly develop in early life or which have been re-released at a later stage through brain injury. The professional backgrounds of the staff team cover speech & language therapy and

psychology. The interdisciplinary team work with and support the families / parents and carers taking into account the needs of each individual, developmental history and educational, medical and social care provision currently in place. Significant numbers of children and adults lead more independent lives due to the intervention of the BIRD programme. Sharing skills, knowledge and training with family members, health and educational professionals provides additional impact upon the lives of the family and helps the family unit to work together to provide intervention and support at the earliest opportunity for their child or family member.

Parents and carers are the vital component in the administration and success of the home therapy programme. Parents and carers are invited to attend the Centre for the assessments which are conducted in a friendly and calming environment with the individual, before being taught the individual therapy programme which they will complete at home on a daily basis. It is the skill of the team, their belief in each individual combined with the commitment, dedication and care of the family which together mean the results achieved can be remarkable and life-changing for the individual but as importantly can bring hope for the family. BIRD regularly seeks feedback from families throughout their course of therapy. Over 90% of families report improvements in activities of daily living whilst undertaking BIRD’s therapy programme.

When an individual engages with the therapy programme an extensive number of assessments take place, undertaken by our staff team. From the assessments, families are invited back to understand the findings. This crucial time with parents and carers provides time for parents to understand their child or family member’s skills and abilities, the likely benefits of the therapy programme and discuss what aims and goals might be achieved through the course of the therapy programme.

After the assessments have taken place and parents and/carers have discussed and understood the findings, a programme of therapy specifically tailored for the individual is taught to the family before the family returns home to undertake the programme on a daily basis in their own home. The family are supported throughout the programme by telephone, email and increasingly through social media in addition to three monthly reassessment and review appointments at the Centre. Over the course of a year, an individual will attend the Centre for nine appointments.

In addition to the physical therapies offered, BIRD’s Speech & Language Therapists offer accredited communication courses and workshops to parents and professionals to develop the communication skills of a child they live or work with. Over the course of the year 152 parents and professionals undertook accredited communication courses to promote and develop the language and communication skills of a child they lived or worked with. The support courses aim to develop and improve language and social interaction skills to provide a more cohesive family life.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Public Benefit

The trustees confirm that they have, when and where necessary to do so, paid due regard to the Charity Commission’s guidance on Public Benefit when considering and making decisions.

The majority of the public who benefit from BIRD’s support live in the North West (82%). BIRD remains committed to offering all individuals who would benefit from its therapy programmes to receive support regardless of the geographical area in which they live. During the year, BIRD carried out 341 assessments.

Risk Assessment

The trustees, in conjunction with the CEO & Senior Clinical Therapist, have sought to identify and review the major risks to which the charity is liable, including financial, operational, statutory and strategic risks. The board regularly reviews existing risks as well as assessment of individual projects and initiatives and enhances policies and procedures where required. These are executed by the CEO & Senior Therapist who are accountable to the board.

The annual accounts are independently audited.

Volunteers

The charity has a policy of recruiting suitably experienced and qualified staff and is committed to continuing professional development so that provision of care is of the highest quality. The charity benefits greatly from the skills, experience, time and generosity of its volunteers who over the year have undertaken varied activities and roles within the organisation. A number of volunteers are able to commit to regular volunteering and the charity is grateful to the many volunteers who freely give their time on an ad-hoc basis supporting events and activities. Over the year, 42 volunteers have chosen to freely give their time, skills and kindness, the Board of Trustees would like to extend their sincere thanks for their valuable support.

The trustees are pleased to report that BIRD has made good progress during the year against its objectives.

During the year, our mainstream work in Chester reached 202 people, 86% of whom were children. Some of this work was supported through the generosity of families supporting their children and others less fortunate. This is a decrease on the previous year, but one which was not unexpected as economic realities mean we have to be more direct in asking families who can afford to do so – to make a contribution and the last month of the financial year coincided with the Covid-19 pandemic.

The year was an important developmental one for BIRD as we move into our second year of our vital and ground-breaking National Lottery Community Fund work in the borough of Oldham with children.

Called “Brighter Start”, we work with children and their parents to improve the neurological development of children who are experiencing communication, behavioural and/or educational difficulties.

This was our second year of the project building on a hugely successful first year. We began to witness real progress in the children, in communication skills, literacy, physical development, improved gross and fine motor skills. Equally importantly, these developments measurably helped improve family life, for all the families involved. Families reported improved understanding of their child - and due to improved communication and social interaction, family life became calmer and much improved.

We shared details of the project with professionals in Oldham in different ways, including attending Head Teachers & Special Educational Needs Coordinators’ (SENCos) conference days, and communicating directly with Health Visitors and Local Authority Teams, to explain our work. As a result of these efforts, interest from families increased greatly.

Overall, we expect this work to be transformational in its effect on the children we work with as we are able to reach them at a formative, pre-school, age. There is a huge amount of evidence to demonstrate the additional benefits of earlier intervention – and our 38-year history of working with children reinforces this. We are grateful to the National Lottery Community Fund in enabling this work to be so demonstrably successful and in supporting our work going forward with younger children. The project is scheduled to continue to September, 2022.

Furthermore, the measurable success of our work in Oldham has generated interest and respect from people working in the area in both educational and health-related roles. As a direct consequence the local authority in Oldham commissioned further professional paid work from BIRD in complementary areas (Speech & Language Therapy and educational practitioner training). The income derived from this work then contributes to our core therapy work, which is entirely charitable.

BIRD was also re-commissioned by NHS South Cheshire & NHS Vale Royal Clinical Commissioning Group to deliver accredited courses to parents of children recently diagnosed with autism or on the ASC pathway. These courses were great successes – generating positive feedback from all attendees and raising the profile of BIRD’s work with CAMHS and health and social practitioners in the local area.

It is encouraging that paid-for professional work in complementary areas helps fund our core therapy, which is charitable.

One notable development during the year was the revelation on radio that well-known DJ Chris Evans’ son had been treated at a London clinic to address retained reflexes. This caused a welcome increase in interest in our work, but perhaps more importantly, helped foster greater public awareness of – and interest in – our core therapy.

The end of the year coincided with the onset of the Covid-19 pandemic and the first national lockdown, which caused the suspension of face-to-face therapy at the end of March and cancellation of a number of planned fundraising events moving into the next financial year. We are extremely grateful to the Steve Morgan Foundation for the provision of emergency funding at this time to continue to offer support to families at the onset of the crisis.

We would like to thank all those with an interest in our work, and to encourage everyone connected with BIRD in any way, to help spread the word of the amazing results of our unique approach.

In the current financial climate, the greatest risk for BIRD, as with other voluntary bodies, is insufficient income generation. Financial viability is essential if BIRD is to deliver an increased provision in years to come.

The challenge here is always one of funding. Like many other charities, BIRD receives no statutory funding and relies upon the generosity of trusts, foundations, companies, groups, individuals and local community for its work to continue. Many of the parents whose children we treat are either unable to make a contribution to the cost of our work – or choose not to do so, as is their right. At the same time, we make constant efforts to keep our overheads to an absolute minimum – though the nature of our work means that staff costs will always be our main costs as we require very little capital equipment.

Insufficient income generation is, therefore, a significant risk. The trustees recognise the increasing financial pressure on families which results in an increased need for the charity to raise funds to cover families’ treatment costs and increased emotional support from BIRD therapists. Trustees will continue to review the income generated in order to meet the strategic plans of the charity and ensure its survival.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Donations decreased for the for the year but that was partly offset by an increase in income for treatment provided in the year. Income overall was down by £20,793 however.

Overheads for the year were down by £8,218 compared to the previous year.

The trustees review the reserves policy annually and the board believe it is essential to hold a level of reserves that enable a consistent level of service to families currently undertaking its treatment programme irrespective of fluctuation in income. The board closely monitors the level of reserves throughout the year. Free reserves at 31 March 2020 were £65,705 which equates to around 4 months’ running costs as seen from the total resources expended figure for the current year.

Plans For Future Periods

Our hope is that we will be able to continue with this model of using our expertise in areas such as speech and language, working with children with special needs, providing training for parents and professionals working with children with special needs – and other complementary areas, to fund our core therapy. We are hopeful that we can continue to be re-commissioned by Cheshire NHS CCG’s and Oldham Local Authority to deliver support to parents.

We need to be mindful of the economic realities we face, whilst continuing our efforts to raise funds to support our charitable activities.

We are particularly grateful to the National Lottery Community Fund for their support with our ‘Brighter Start’ project. As we move into the next year of the project we aim to work with a further 50 children with communication/learning and/or behavioural difficulties.

We are delighted to be re-commissioned by NHS South Cheshire CCG & NHS Vale Royal CCG to deliver support courses for parents of children diagnosed with autism between September, 2020 and August, 2021.

BIRD (The Centre for Brain Injury Rehabilitation and Development), is a charity, constituted as a company limited by guarantee, established on 10 August 1982 and does not have any share capital. BIRD is governed by memorandum and articles of association and members of the council are both trustees in terms of charity law and directors of the company.

The BIRD board currently consists of five trustees, whose details can be seen below:

Two trustees retire by rotation annually, in accordance with the articles of association, but may be re-elected by the council members. The Board of Trustees is responsible for the appointment of additional trustees, and in doing so seeks individuals with appropriate experience and interest to provide the board with the necessary skills and outlook. Potential trustees apply to the chairperson in writing to express an interest in joining the board of management, completing a skills matrix illustrating their skills and strengths.

The chairperson considers the application against the current skills of existing trustees before meeting the applicant. The meeting provides an overview of the charity’s history, obligations of the Board of Trustees’ members, main documents which set out the operational framework for the charity including the governing document, resourcing and financial accounts, strategic plan vision and values statement.

On appointment each new trustee meets with the Board of Trustees, key personnel of the charity and follows a formal induction procedure, an opportunity to observe BIRD governance in action, facilitation of the shadowing of one of our families undergoing assessment. Ongoing training is available for new appointees and existing trustees via external agencies.

Governance of the charity and company is the responsibility of the trustees/directors with clearly defined terms of reference. Day-to-day management is effected by the CEO & Senior Clinical Therapist who consult closely with the board through monthly meetings with additional meetings convened as required. The total staff team consists of three full-time staff and four part-time staff.

Management information, which includes financial statements, budgets and fundraising reports and clinical activity is prepared and presented monthly to all trustees.

Setting pay and remuneration of all personnel is effected and reviewed annually by the trustees/directors in line with the charity’s Pay Policy which incorporates annual appraisals for all staff. Salary bands and scale-points are referenced to NHS, education and comparative pay-scales where appropriate with staff maintaining their HCPC registration.

The charity has an equal opportunities policy for staff, volunteers and families on programme. The trustees expend equal consideration to all regardless of age, sex, race, creed, disabilities or financial means.

Without the support, kindness and determination of the small staff team, supporters and volunteers many families would be facing a life without hope. The Board of Trustees would like to express their sincere thanks for all the support given to enable the charity to support families over the last year.

The Trustees (who are also the Directors for the purpose of Company Law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Board of 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, for that period. In preparing those financial statements, the Trustees are required to:

•     select suitable accounting policies and apply them consistently;

•     observe the methods and principles in the Charities SORP 20 (FRS 102);

•     make judgments and estimates that are reasonable and prudent;

•     state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

•     prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in .

The Board of Trustees is also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable it to ensure that the financial statements comply with the Companies Act 2006. The board is 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.

In so far as the Trustees are aware:

• there is no relevant audit information of which the charitable company’s auditors are unaware; and

• the Trustees have taken all the steps that they ought to have taken in order to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

The trustees' report was approved by the Board of Trustees.

Opinion

We have audited the financial statements of The Centre For Brain Injury Rehabilitation And Development (Limited By Guarantee) (the ‘charity’) for the year ended 31 March 2020 which comprise the statement of financial activities, the balance sheet and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2020 and of its incoming resources and application of resources, for the year then ended;

have been prepared in accordance with the requirements of the Companies Act 2006.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

sufficient accounting records have not been kept; or

the financial statements are not in agreement with the accounting records; or

we have not received all the information and explanations we require for our audit.

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

The notes on pages 9 to 18 form part of these financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Centre For Brain Injury Rehabilitation And Development (Limited By Guarantee) is a private company limited by guarantee incorporated in England and Wales. The registered office is The Old Coach House, Church Road, Eccleston, Chester, CH4 9HT.

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 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 charity is a Public Benefit Entity as defined by FRS 102.

The charity 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 charity. 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.

The trustees have considered the on-going situation with regard to COVID-19 as part of their going concern assessment. The view of the trustees is that, whilst they acknowledge the significant disruption that the pandemic has brought and will continue bring over the coming weeks and months, the trustees believe that the charity is well placed to negotiate the unique set of conditions currently facing the UK economy, which gives the trustees comfort in being able to meet the charity’s liabilities for the coming 12 months.

The charity receives no statutory funding and relies completely upon voluntary donations from Trusts, Foundations, companies, groups and individuals for its much needed work to continue.

The Board recognises the dependence upon fundraising income and with increased demand for the service the need to increase funds whilst managing a sufficient level of reserves.

A large number of approaches and applications have been made to Trusts and Foundations to further the objectives of the charity over the next year. A total of £42,268 from Big Lottery was received this year, the second year of the four year grant secured in 2018. The total grant awarded covering the four year period is £171,425 which provides the charity guaranteed income until June 2022.

In reaching their conclusion, the trustees have reviewed the charity’s monthly cash flows, applied sensitivity analyses as appropriate, and considered the various financial support measures that have been announced by the UK government.

After consideration of all factors, the trustees continue to adopt the going concern basis in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Legacy income has been accrued to this fund.

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.

Designated funds are unrestricted funds earmarked by the Board of Directors for particular purposes.

Voluntary income is received by way of donations, and parental/patient contributions towards the costs of treatment, where donors feel that they can make these contributions. These strands of voluntary income are included in full in the Statement of Financial Activities in the period in which they are receivable.

Income for treatment provided

Incoming resources from the treatment of our clientele are shown on the face of the Statement of Financial Activities in the period in which they are receivable. This figure is the parental/patient contributions only. The full cost of this treatment can be seen in note 7 which also shows the level of bursaries provided towards the treatment by the charity.

Fundraising events

Donations and all other receipts from fundraising are reported gross, and the related fundraising costs are reported in expenditure. Resources expended are recognised in the period in which they are incurred, and include attributable VAT which cannot be recovered.

Grants

Grants are accounted for in the period that the money is receivable, subject to any restriction of the grant on when the money can be spent. They are included under donations and legacies.

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:

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The Charity administers a defined contribution Pension Scheme for the benefit of its employees. The assets of the scheme are held separately from those of the Charity. The annual contributions payable are charged to the statement of Financial Activities.

Allocation of costs

BIRD's operating costs include staff costs, and other related costs. All costs are allocated between the costs of raising funds and the cost of charitable activities. Most costs incurred by BIRD are directly attributable to individual activities involved in the treatment of its clientele. Where costs are not directly attributable to treatment activities, they are apportioned to the relevant activity to which they relate. The support costs and the governance costs incurred by the charity are apportioned 18% to the cost of raising funds and 82% to the costs of charitable activities, which are the clinical support costs.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charges against profits on a straight line basis over the period of the lease.

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Grants

Collection boxes

Treatment provided

Training provided

Treatment provided

Training provided

Services provided

50:50 Club and fundraising events

Interest receivable

Charitable Activities

Charitable Activities

Other staff costs & consultancy

Other clinical costs

Advertising and publicity

Printing, postage and stationery

Telephone

Computer running costs

Equipment hire

Heating and lighting

Repairs and maintenance

Motor, travelling and subsistence

Rates and insurances

Rent

Sundry expenses

Bank charges

Legal and professional

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

The average monthly number of employees during the year was:

The key management personnel of the charity comprise Chief Executive Officer and Senior Clinical Therapist. The total employee remuneration benefits of the key management personnel were £51,082 (2019 - £53,503).

The average number of staff employed during the year based on the head count was 7 (2019: 7) which includes 4 part time staff (2019: 5).

The salaries and benefits of the staff at BIRD are reviewed and set by the Board of Trustees. Recommendations are made following analysis of salaries of staff in comparable NHS and commercial organisations.

The auditor's report was unqualified.

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

There were no disclosable related party transactions during the year (2019 - none).