Notes To The Financial Statements for the Year Ended 30 September 2006

  1. Total Resources Expended

    Staff costs and numbers:

    Average number of employees (full time equivalent) during the year:

    Information regarding employees and trustees
    The number of senior staff paid over £60,000 during the year (salary plus benefits excluding pension contributions) was:

    2006
    No
    2005
    No
    £60,001 - £70,000
    -
    -
    £70,001 - £80,000
    -
    -
    £80,001 - £90,000 (See below)
    -
    1

    During 2005 the clinical director was made redundant. As part of his contract he was due 12 months redundancy pay. This meant his total gross pay for the year was £82,167.

    The salaries and benefits of the Chief Executive and the staff of BIRD are set by the board of trustees on the basis of recommendations from BIRD'S finance sub-committee, in conjunction with the guidance of Chesterman Swann Company, an independent external firm of Human Resource Consultants. This committee's recommendations are made following analysis of the salaries of senior staff in comparable NHS and commercial organisations.

    Pension contributions this year amounted to £2,590 (2005 - £2,680).

    Included in clinical costs is an amount of £5,000 paid to Dr D J McGlown, a trustee, for consultancy services during the year.

    Also, although the governing document provides for the payment of out-of-pocket-expenses to trustees, this has been waived, and no trustee has received such reimbursement.

  2. Connected Persons
    There were no transactions with related parties during the period under review. The appropriate disclosure has been made to all members, and the measure is in accordance with Clause 4 of the Memorandum of Association.

  3. Taxation
    The charitable company is exempt from corporation tax in its charitable activities under Section 505 of the Income and Corporation Taxes Act 1988.

  4. Net Incoming Resources

  5. Tangible Fixed Assets for use by the charity

    The net book value of Land and Buildings comprises freehold land and buildings of £250,000 (2005 - £179,942). This includes freehold land with an estimated value of £10,000 (2005 £10,000) which is not depreciated.

    The land and buildings were revalued in July 2006 to £250,000 by Dixon Webb, Chartered Surveyors. The historical cost of the land and buildings at 1 October 2005 and 30 September 2006 was £241,409.