REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
AUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
FOR |
BASICS SCOTLAND |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
AUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
FOR |
BASICS SCOTLAND |
BASICS SCOTLAND |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
Page |
Report of the Trustees | 1 | to | 8 |
Report of the Independent Auditors | 9 | to | 11 |
Statement of Financial Activities | 12 |
Balance Sheet | 13 |
Notes to the Financial Statements | 14 | to | 20 |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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). |
OBJECTIVES AND ACTIVITIES |
Objectives and Aims |
Our Vision: Ensuring equity of provision in pre-hospital emergency care throughout remote and rural Scotland. |
Our Mission: To deliver high quality evidence-based pre-hospital education to healthcare professionals and to train and support networks of BASICS Scotland Responders to provide care across predominantly remote and rural Scotland. |
Our Values: Excellence, Innovation, Collaboration, Co-operation |
Our Aims: |
a. Education: To provide high quality pre-hospital care education and training to health professionals by delivering courses throughout Scotland and delivering to match identified local needs. The delivery of education will be supported by multi-professional course instructors, which requires the maintenance of a rigorous system for identifying and training instructors to maintain this valuable cohort. |
b. Pre-Hospital Care & Support: To develop a network of BASICS Scotland Responders that actively support the Scottish Ambulance Service in providing immediate medical care on scene in remote and rural Scotland, and work in close partnership with the Sandpiper Trust to provide responders with equipment and ongoing support |
c. Innovation: To develop, pilot and deliver new educational resources, including using remote and other technologies to enhance the learning experience, underpinned by a rigorous examination of evidence bases to ensure high standards of education delivery |
In pursuit of these aims the charity runs a comprehensive programme of pre-hospital education courses, significantly benefitting from the support and dedication of its loyal professional volunteer faculty to deliver this programme. Through strong partnership working the charity has enabled a Scotland-wide network of predominantly remote and rural based BASIC Scotland Responders to support the provision of high quality pre-hospital care. |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
STRATEGIC REPORT |
Achievement and performance |
1. Education |
This year our education team has consisted of a full time clinical educator, 5 retained clinical educators, 98 volunteer faculty and a course co-ordinator, overseen and assisted by a director of education and 2 specialist medical advisers on consultancy. Our faculty is a multi-disciplinary one, all of whom are clinically current and credible in the delivery of pre-hospital emergency care education. |
Over the last year we have run the following courses: |
Pre-Hospital Emergency Care (PHEC) Course |
The PHEC course is accredited by the Faculty of Pre-Hospital Care within the Royal College of Surgeons, Edinburgh. We use continuous formative assessment for these courses giving course participants a logbook of feedback on their progression through multiple simulations. In the last year 13 courses were held for 296 delegates. |
Pre-Hospital Paediatric Life Support (PHPLS) Course |
This paediatric pre-hospital resuscitation course is run under license from the Advanced Life Support Group (ALSG). In the last year 1 course was held for 19 delegates. |
Core Skills |
Our Core Skills days provide effective, bespoke, affordable and flexible training for remote and rural multi-disciplinary professional health practitioners and a great example of Intercollegiate. 39 Core Skills days enabled training places to 177 individual delegates. |
Tele-Education |
Tele-education courses allow us to deliver high quality education to all areas of remote and rural Scotland without incurring travel costs for both the organisation and participants. This type of course is delivered at times suitable to candidates who are not always able to take time away from their rural practices to attend face to face courses. We have delivered 1 paediatric and 1 adult course during this year with a total of 140 participants. |
University & Student Teaching |
28 sessions have been delivered to 550 students from Dundee University and St Andrew's University; 3 weekend courses to ScotGEM students in St Andrews, Inverness and Dumfries; 2 weekend courses to 64 students at the University of Central Lancashire. |
We also undertook development work to extend the pre course e-learning and allow more time for hands on skill stations and scenarios. |
Additional Bespoke Courses |
In addition, we have delivered bespoke days in Emergency trauma care and cardiac emergencies to British Horse Racing approved doctors (all NHS Scotland employees) and Medical Emergencies in Custody to doctors who support custody medical treatment centres |
Virtual Conference |
The 2022 Virtual Conference was held in the first weekend of September in Aviemore: Working Together for Rural Scotland. The content spanned 2 days and covered topics as diverse as palliative care emergencies and immediate treatment of burns in the field, with contributions from experts from across the UK. There were 144 registrations and from delegate feedback the overall satisfaction rate was 99%. |
In total we provided 90 courses, to more than 1,246 delegates: |
13 PHEC, 296 delegates |
1 PHPLS, 19 delegates |
2 Tele-ed, 140 delegates |
39 Core Skills Days, 177 delegates |
33 University sessions, 614 delegates |
2 bespoke courses |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
2. Educational Development |
PHECC and Core Skills Development |
We have developed the pre-course learning for the PHEC course to ensure that delegates can be as well prepared as possible, thereby maximizing the face to face time. We have filmed a lot of material for inclusion in this and edited some of our podcasts to support engagement and learning. |
We have developed a new Multi Agency Core Skills day in which we can adapt the scenarios to fit the local reality, thereby resulting in a bespoke day that meets geographically local learning and development needs. A cardiac e-learning module has been finished to support our cardiac core skills day; it can be used as pre-course learning and for revision and consolidation after the course. |
Tele-Education |
We have reviewed the material for both tele-ed courses and started to redevelop the adult course, ready for later in 2023. The paediatric course will then be redeveloped for 2024. |
Advanced Technology |
We have completed a proof of concept VR piece that is about to be sent out for evaluation. We are aiming to develop more authentic emergency care education simulation experiences through the use of interactive Virtual Reality (VR). Using 360-degree video we will be able to simulate real pre-hospital environments and provide clinicians with immersive scenarios that enable them to see the outcome of the decisions they make. This will be a powerful tool within our existing educational materials. The Sandpiper Trust paid for a VR camera, software and headsets and we received a grant from NES AT fund to develop this material. |
Collaboration |
We continue to maintain a high profile within the health sector in Scotland through attendance at conferences, where our work is championed by not just our core team but also by our volunteer Directors, Faculty and Responders. |
We were able to support the RGPAS Conference in November by running an interactive triage and major incident scenario for all delegates, including 24 medical students. |
Our CEO and Director of Pre-hospital Care have continued to be involved in the development of frameworks for the RCSEd FRRHH; they attended a networking event held by the faculty towards the end of 2022. |
We continued to work with Scottish Government and Sandpiper on providing the framework and support for Fixed Resource General Practices, offering a Once for Scotland approach to the standardisation of education (PHECC), equipment (Sandpiper Bags) and drugs (Sandpiper drug pouch and development of a standardised prolonged care drug bag for remote and rural GPs). For more information see Responder Support Project section. |
We continued to work with Scottish Rural Medicine Collaborative throughout 2022-23 on the recruitment and retention of clinical professionals in primary, unscheduled and OOH in remote and rural Scotland, mainly through the Rediscover The Joy Project. We have been told that the Joy project is to continue, despite the closure of SRMC this month and await to see how we can best support the other workstreams in 2023-24. |
3. Volunteer Faculty Development |
Having done development work on a GIC with our own faculty last year tailored it to those hoping to become BASICS Scotland faculty, we delivered and trialled this in November for 20 delegates. The feedback was incredibly positive and as well as bringing on board 20 new members of faculty, we also have 3 additional existing faculty members who are working towards becoming full GIC Instructors as a result. |
All of our retained clinical educators have now done the CSMEN Faculty Development Course on the MSU. |
This year we have written an Instructors' handbook, with specific sections for those who have been identified as having Instructor Potential so that they understand the support offered by BASICS Scotland and what their obligations are if they choose to become Instructor Candidates. |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
Supporting Course Delivery |
Over the course of the year our volunteer faculty have supported our educational programme in impressive proportions: |
- PHEC & PHPLS - 2240 hours |
- Core Skills Days - 682.5 hours |
- University and bespoke courses - 420 hours |
- GIC - 256 hours |
4. Evaluation |
BASICS Scotland conducts ongoing core audit work as part of our governance processes. We seek meaningful feedback on all of our courses from delegates and use Instructors' sessions and post-course faculty feedback to engage in faculty reflection. |
We are looking to strengthen the post-course evaluation that we gather, to better show the impact of our education on the largely remote and rural clinical workforce who participate. |
5. Responder Support Project |
We currently have 77 Fixed Resources and 111 active individual Responders throughout remote and rural Scotland. To achieve a widespread, coordinated and well-supported network of individual and practice level responders we considered it essential to develop dedicated new consultancy positions of Responder Support Clinicians within BASICS Scotland. The post holders report to the CEO and have the support of a dedicated Responder Manager. This model allows the team to remain clinically current. These posts were recruited in late 2020 and the original 3 team members remain. |
These posts undertake the following roles:- |
- Manage and update the Responder application process for individuals and GP practices. |
- Manage induction and training of new Responders and Fixed Resources in regard to Sandpiper Bags, bespoke drug pouches, PPE and communication/tasking devices. |
- Review regularly the contents of the Sandpiper Bag, using evidence-based research and our own tasking data to underpin this. |
- Manage ongoing requests for equipment replacement. |
- Support ongoing development, feedback and review of the ResponderApp. |
- Liaise with SAS over tasking, data collection and reporting of call outs. |
- Oversee return of PRFs and manage data collection from all Responders and Fixed Resources. |
- Provide regular debriefing support, including working with Lifelines and the Rivers Centre to provide psychological support. |
- Organise updates and ongoing refresher training, including regular Clinical Governance meetings. |
- Develop geographical networks to provide local support for all Responders. |
- Support the marketing of Responders and Fixed Resources to ensure wider recognition of their role. |
Supporting BASICS Responders |
The Responder Support Project is funded by the Sandpiper Trust and Scottish Government. It is at the core of the pre-hospital emergency care work done by SRMC and BASICS Scotland to ensure a standardised approach to training, equipment and guidelines, resulting in a supported workforce and better patient care. |
Pre-Hospital Emergency Care Goals |
1. We hope to contribute and help to minimise Scotland’s health inequalities for rural medicine by creating a standardised approach with format options to choose from according to resources available, geographical differences etc. |
2. Recognising Realistic Medicine principles:- One size doesn’t fit all and shouldn’t have to. |
3. Reducing clinical stresses allowing for a greater wellbeing of staff, this will reflect into delivered care. |
4. Encourage urban doctors to come to rural Scotland, empowering the Reflect & Rejuvenate business model: |
"I can, even though I haven’t" |
5. Strengthen multidisciplinary teams (MDT-Primary Care, Secondary Care, SAS, BASICS Scotland, voluntary sector) working together to create strong relationships and shared knowledge bases. |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
6. Partnerships |
Sandpiper Trust |
Our Responder network benefits immensely from the unique and close partnership we have with the Sandpiper Trust. They provide Sandpiper Bags to our BASICS Scotland Responders, which contains a standardised, portable immediate care medical kit and includes a defibrillator. The cost is in the region of £3,000 and the Sandpiper Trust provide and re-equip all active Responder bags free of charge. Over the year they spent over £100,000 on new Sandpiper Bags and replacement equipment. |
Scottish Ambulance Service |
BASICS Responders are recognised as an integral part of the SAS major trauma developments. Each Responder is given a call sign from SAS and many carry either Airwave radios or VLS smart phones to enable tracking. There has been considerable progress over the last year to improve the tasking of Responders and the collation of data on call-outs. The strong partnership we have with SAS is vital in helping responders contribute to the best possible patient outcomes in emergency situations. |
Clinical Skills Managed Educational Network (CSMEN) |
Our partnership work with CSMEN (the area of NES devoted to excellence in clinical skills education) has enabled us to provide access to high quality, multi-professional skills training and clinical simulation across all geographical areas of Scotland, through the use of their Mobile Skills Unit (MSU) as the training venue for our Portfolio Project events which provides state of the art simulation facilities. |
Financial review |
Principal funding sources |
The 2023/24 NES funding has been agreed on a three year basis from 1st April 2022 through the Scottish Government procurement / NES tendering process. In the short term the Trustees consider the financial position of the Charity to be satisfactory. |
The Trustees recognise that they cannot solely depend on grant money alone to fund their activities and are providing certain additional courses for which delegates, or their organisations, subscribe to. The breakdown of the funding sources is 69% grant funding, 24% course charges, 4% membership fees and 3% sponsorship and donations. |
Investment policy and objectives |
The Statement of Financial Activities shows a net income of £144,183 (2022: £60,969) for the year and our reserves stand at £923,809 (2022: £779,626). |
Reserves policy |
The Trustees have considered the level of reserves in the light of the main risks to the organisation. The reserves are needed to meet the working capital requirements of the charity in the short term. However without the continuing support of NES it would be unlikely that the organisation could continue in the longer term. |
Future plans |
Online Learning |
We are aiming to develop more e-learning modules to support and augment our current face to face courses. A new LMS has been set up to allow for increased capacity and to integrate a new, improved Instructors' hub. 2023-24 will see the start of additional e-learning resources that in time can potentially be monetised to supplement current funding sources. |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing Document |
The organisation is a charitable company limited by guarantee and not having a share capital. It is governed by the Memorandum and Articles of Association. The company was incorporated on 14 January 2002. On 1 April 2002 the Charity commenced operations. On the same date the assets and liabilities of Scottish BASICS were transferred to BASICS Scotland. In the event of the company being wound up the company and any property remains after satisfaction of all the company’s debts and liabilities, shall be transferred to some other charitable body or bodies (whether incorporated or unincorporated) operating wholly or primarily in Scotland whose objectives are similar. Under the requirements of the Memorandum and Articles of Association the Directors of the company are also Charity Trustees for the purpose of charity law. |
Recruitment and Appointment of New Trustees |
Under the requirements of the Memorandum and Articles of Association the maximum number of directors is 14. Of that number, no more than 10 shall be Elected Directors (drawn from the membership, and voted in at each AGM), and no more than 4 shall be Appointed Directors (non-member Director with key skills eg. PR/marketing, finance or funding that can be appointed by the Board at any time). After the AGM the Directors shall elect from among themselves a Chair, Vice-chair and Honorary Treasurer and such other office bearers as they consider appropriate. |
Elected Directors are only eligible for appointment if they are a member of the charity. The qualifications of membership are as follows (in addition to their main residence or place of work being in Scotland): |
1. Any doctor holding a full current registration with the General Medical Council under the Medical Acts of Great Britain and Northern Ireland. |
2. Any nurse registered with NMC and actively involved in Immediate Care. |
3. Any paramedic registered with HPC (or successor body) who is currently certified, is of good standing and in practice with the NHS ambulance trust or has the equivalent military qualification and (in either case) with appropriate experience in the field of Immediate Care. |
4. Any individual personally involved in the provision of Immediate Care and/or the teaching of Immediate Care. |
5. Any individual who is a student attending any course leading to any of the qualifications mentioned above. |
6. Any individual who previously fulfilled one or more of the qualifications mentioned but has retired from practice. |
7. Any individual nominated by a non-clinical organisation, whether an incorporated or unincorporated body, operating in a field which involves some aspect of Immediate Care (providing it operates within Scotland or has other identifiable Scottish links). |
8. Any individual the Membership Committee feel deserving and to whom they wish the company to remain associated. |
Organisational Structure |
The charity has a Board of Directors who meet quarterly at the registered office of the charity and are responsible for the strategic direction and policy of the charity. The Directors hold regular meetings during the period between annual general meetings, and generally control and supervise the activities of the company, in particular they are responsible for monitoring the financial position of the company. In addition, regular meetings take place as and when required between the CEO and Chair of the Board. |
The Board of Directors operate a scheme of delegation and the organisation employs a CEO, a Specialist Medical Advisor, 2 Directors of Pre-Hospital Care, a Director of Education, a Clinical Educator, a Course Co-ordinator, a Responder Support Manager, a part time Administrator and an Equipment Co ordinator who manage the day to day administration of the charity and assist in the organisation and facilitation of its training courses and Responder network. |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Risk Management |
The Directors have examined the principal areas of the Charities operations and considered the major risks faced. In their opinion, the Charity has established resources and review systems which, under normal conditions, should allow these risks to be mitigated to an acceptable level in its day to day operations. This is considered and discussed at quarterly board meetings. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Auditors |
Chartered Accountants |
and Statutory Auditor |
213 St Vincent Street |
Glasgow |
G2 5QY |
Bankers |
Auchterarder |
PERTHSHIRE |
PH3 1AA |
Solicitors |
Thorntons |
Whitehall House |
33 Yeaman Shore |
Dundee |
DD1 4BJ |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
STATEMENT OF TRUSTEES' RESPONSIBILITIES |
The trustees (who are also the directors of BASICS Scotland for the purposes 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 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 those financial statements, the trustees are required to |
- | select suitable accounting policies and then apply them consistently; |
- | observe the methods and principles in the Charity SORP; |
- | make judgements and estimates that are reasonable and prudent; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. |
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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. |
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 steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. |
AUDITORS |
The auditors, Bannerman Johnstone Maclay, will be proposed for re-appointment at the forthcoming Annual General Meeting. |
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on |
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF |
BASICS SCOTLAND |
Opinion |
We have audited the financial statements of BASICS Scotland (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and 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 (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 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; |
- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and |
- | have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. |
Basis for opinion |
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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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. |
Conclusions relating to going concern |
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. |
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. |
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. |
Other information |
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. |
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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 this gives rise to a material misstatement in the financial statements themselves. 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. |
Opinions on other matters prescribed by the Companies Act 2006 |
In our opinion, based on the work undertaken in the course of the audit: |
- | the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
- | the Report of the Trustees has been prepared in accordance with applicable legal requirements. |
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF |
BASICS SCOTLAND |
Matters on which we are required to report by exception |
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. |
We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion: |
- | adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or |
- | the financial statements are not in agreement with the accounting records and returns; or |
- | certain disclosures of trustees' remuneration specified by law are not made; or |
- | we have not received all the information and explanations we require for our audit. |
Responsibilities of trustees |
As explained more fully in the Statement of Trustees' Responsibilities, the trustees 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 charitable company'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. |
Our responsibilities for the audit of the financial statements |
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 a Report of the Independent Auditors 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. |
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: |
- | We obtained an understanding of the legal and regulatory frameworks applicable to the company and the sector in which it operates. We determined that the following laws and regulations were the most significant: the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. |
- | We obtained an understanding of how the company is complying with those legal and regulatory frameworks by making enquires to the management. |
- | We assessed the susceptibility of the company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included: |
- | identifying and assessing the design and effectiveness of controls management has in place to prevent and detect fraud; |
- | understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process; |
- | challenging assumptions and judgements made by management in its significant accounting estimates; |
- | identifying and testing journal entries, in particular any journal entries posted with unusual accounting combinations; and |
- | assessing the extent of compliance with relevant laws and regulations. |
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. |
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF |
BASICS SCOTLAND |
Use of our report |
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. |
for and on behalf of |
Chartered Accountants |
and Statutory Auditor |
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 |
Glasgow |
G2 5QY |
BASICS SCOTLAND |
STATEMENT OF FINANCIAL ACTIVITIES |
FOR THE YEAR ENDED 31 MARCH 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Charitable activities | 5 |
BASICS Courses | 476,333 | 168,900 | 645,233 | 639,617 |
Other trading activities | 3 |
Investment income | 4 |
Total |
EXPENDITURE ON |
Charitable activities | 6 |
BASICS Courses | 512,895 | 29,500 | 542,395 | 703,389 |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 779,626 |
BASICS SCOTLAND (REGISTERED NUMBER: SC226924) |
BALANCE SHEET |
31 MARCH 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 11 |
CURRENT ASSETS |
Debtors | 12 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 13 | ( | ) | ( | ) | ( | ) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 14 |
Unrestricted funds | 779,626 |
Restricted funds | - |
TOTAL FUNDS | 779,626 |
The financial statements were approved by the Board of Trustees and authorised for issue on |
BASICS SCOTLAND |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Financial reporting standard 102 - reduced disclosure exemptions |
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': |
• | the requirements of Section 7 Statement of Cash Flows. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Allocation and apportionment of costs |
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, in this case estimated usage. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Freehold property | - |
Fixtures and fittings | - |
Motor vehicles | - |
Computer equipment | - |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
BASICS SCOTLAND |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
1. | ACCOUNTING POLICIES - continued |
Donated goods |
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. |
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. |
2. | DONATIONS AND LEGACIES |
2023 | 2022 |
£ | £ |
Donations |
3. | OTHER TRADING ACTIVITIES |
2023 | 2022 |
£ | £ |
COP26 fees | - | 107,761 |
Conference sponsorship | 8,155 | - |
Conference fees | 7,857 | 1,390 |
Subscriptions | 17,295 | 15,459 |
4. | INVESTMENT INCOME |
2023 | 2022 |
£ | £ |
Deposit account interest |
5. | INCOME FROM CHARITABLE ACTIVITIES |
2023 | 2022 |
Activity | £ | £ |
Course income | BASICS Courses | 123,026 | 210,766 |
Grants | BASICS Courses | 522,207 | 428,851 |
Grants received, included in the above, are as follows: |
2023 | 2022 |
£ | £ |
Scottish Government | - | 57,700 |
Sandpiper Trust | 25,000 | 25,000 |
NES | 353,307 | 346,151 |
HELP Appeal | 139,400 | - |
University of Glasgow | 4,500 | - |
522,207 | 428,851 |
BASICS SCOTLAND |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
6. | CHARITABLE ACTIVITIES COSTS |
Support |
Direct | costs (see |
Costs | note 7) | Totals |
£ | £ | £ |
BASICS Courses | 225,415 | 316,980 | 542,395 |
7. | SUPPORT COSTS |
Governance |
Management | Finance | costs | Totals |
£ | £ | £ | £ |
BASICS Courses | 281,973 | 204 | 34,803 | 316,980 |
8. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Auditors' remuneration | 4,980 | 4,980 |
Depreciation - owned assets |
9. | TRUSTEES' REMUNERATION AND BENEFITS |
Trustees' remuneration or other benefits paid by the charity for the year ended 31 March 2023 were £nil (2022: £4,235). |
Trustees' expenses |
The expenses paid to trustees in the year were £nil (2022: £128). |
10. | STAFF COSTS |
2023 | 2022 |
£ | £ |
Wages and salaries |
208,452 | 225,999 |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Administration |
BASICS SCOTLAND |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
11. | TANGIBLE FIXED ASSETS |
Fixtures |
Freehold | and | Motor | Computer |
property | fittings | vehicles | equipment | Totals |
£ | £ | £ | £ | £ |
COST |
At 1 April 2022 |
Additions |
At 31 March 2023 |
DEPRECIATION |
At 1 April 2022 |
Charge for year |
At 31 March 2023 |
NET BOOK VALUE |
At 31 March 2023 |
At 31 March 2022 |
12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade debtors |
Prepayments |
13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade creditors |
Social security and other taxes |
Other creditors |
Accruals and deferred income |
BASICS SCOTLAND |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
14. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 779,626 | 4,783 | 784,409 |
Restricted funds |
Responder Support Project | - | 139,400 | 139,400 |
TOTAL FUNDS | 144,183 | 923,809 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 517,678 | (512,895 | ) | 4,783 |
Restricted funds |
Responder Support Project | 164,400 | (25,000 | ) | 139,400 |
University of Glasgow | 4,500 | (4,500 | ) | - |
( | ) | 139,400 |
TOTAL FUNDS | ( | ) | 144,183 |
Comparatives for movement in funds |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 718,657 | 60,969 | 779,626 |
TOTAL FUNDS | 718,657 | 60,969 | 779,626 |
BASICS SCOTLAND |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
14. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 681,658 | (620,689 | ) | 60,969 |
Restricted funds |
Responder Support Project | 82,700 | (82,700 | ) | - |
TOTAL FUNDS | 764,358 | (703,389 | ) | 60,969 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 718,657 | 65,752 | 784,409 |
Restricted funds |
Responder Support Project | - | 139,400 | 139,400 |
TOTAL FUNDS | 718,657 | 205,152 | 923,809 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 1,199,336 | (1,133,584 | ) | 65,752 |
Restricted funds |
Responder Support Project | 247,100 | (107,700 | ) | 139,400 |
University of Glasgow | 4,500 | (4,500 | ) | - |
251,600 | (112,200 | ) | 139,400 |
TOTAL FUNDS | 1,450,936 | (1,245,784 | ) | 205,152 |
BASICS SCOTLAND |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
15. | RELATED PARTY DISCLOSURES |
16. | COMPANY LIMITED BY GUARANTEE |
BASICS Scotland is limited by guarantee and therefore has no share capital. |