1080546 THE BRITISH TRAVEL HEALTH ASSOCIATION REPORT ...

THE BRITISH TRAVEL HEALTH ASSOCIATION
REPORT OF THE EXECUTIVE COMMITTEE AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR 1 APRIL 2007 TO 31 MARCH 2008
Macfarlane Gray Limited
Chartered Accountants
Macfarlane Gray House
Castlecraig Business Park
Springbank Road
Stirling
FK7 7WT
Registered Charity Number: 1080546
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THE BRITISH TRAVEL HEALTH ASSOCIATION
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2008
CONTENTS PAGE
Officers and professional advisors 1
Executive committee's report 2-3
Independent examiner's report 4
Statement of financial activities incorporating a profit and loss account 5
Balance sheet 6
Notes to the accounts 7- 10

THE BRITISH TRAVEL HEALTH ASSOCIATION
OFFICERS AND PROFESSIONAL ADVISORS FOR THE YEAR ENDED 31 MARCH 2008
President
Dr Eric Walker
Executive Committee
Dr John Davies, Chairman
Dr lain McIntosh, Deputy Chairman
Dr George Kassianos, Honorary Secretary
Mrs Claire Wong, Deputy Honorary Secretary
Dr Julie Gallagher, Honorary Treasurer
Dr Damian Williams, Deputy Honorary Treasurer [Co-opted member]
Professor Larry Goodyer
Dr Reggie Cooke
Ms Sarah Buckley
Principal Office
61 Plough Lane, Wokingham, Berkshire, RG40 1 RQ
Accountants
Macfarlane Gray Limited, Macfarlane Gray House, Castlecraig Business Park, Springbank
Road, Stirling, FK7 7WT
Bankers
Bank of Scotland, 1 Munro Road, Stirling, FK7 7SY
Abbey National, 147/149 Sauchiehall Street, Glasgow, G2 3EW
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THE BRITISH TRAVEL HEALTH ASSOCIATION
EXECUTIVE COMMITTEE'S ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2008
Status
The organisation is an unincorporated charity, constituted on 26 June 1999 and registered as a
charity on 3 May 2000. Charity number 1080546.
Charitable Objects
The objects of the charity are the relief of sickness and the protection of health primarily, but not
exclusively, among people who travel overseas.
Treasurer's Report
The British Travel Health Association accounts are presented.
The BTHA income comes primarily from membership fees and sponsorship.
During 2007 we received £7,500 as Gold Sponsors from GlaxoSmithKline and £7,500 as Gold
Sponsors from Sanofi Pasteur MSD.
These monies are used to provide our membership benefits, which include the now twice yearly
Journal, the Quarterly Travel Wise newsletter, educational grants and research bursaries. The
monies also fund our secretarial support provided by Mrs Diane Jones and cover Council
expenses for the 3-4 face to face Council meetings per annum and the regular Council
teleconferences.
Membership subscriptions have been increased for the first time since the Association was
founded. This was done partially to compensate for the loss of sponsorship monies following the
withdrawal of Chiron Evans.
We have contributed in January 2007 to the 2"d Northern European Conference to be held in
Helsinki in May 2008. We expect a positive return from this investment.
The excellent 9th Annual BTHA Conference held in London, June 2007 was cost neutral.
We have invested in a major upgrade of the BTHA web site and also introduced membership
cards, online payment facilities and a members' forum. Publication costs have increased as we
now publish 2 journals per year and have expanded the size of our quarterly newsletter Travel
Wise. Following the loss of Chiron Evans sponsorship after the Novartis take over, we are
currently in negotiation with several sources to establish further sponsorship both for the
Association in general and for the excellent educational publications produced.
Reserves
The executive committee's policy on reserves is to retain sufficient funds to meet the cost of at
least 12 months of ongoing commitments.
Investment powers, policy and performance
The executive committee has the power to invest surplus funds as it sees fit to maximise the
benefit of the Association. Having considered the options available, the executive committee
has decided to hold funds in a mixture of current and investment accounts to optimise interest
earned and accessibility. This will be reviewed in the year commencing 1 April 2008.
2

THE BRITISH TRAVEL HEALTH ASSOCIATION
EXECUTIVE COMMITTEE'S ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2008
Governance and internal control
The executive committee has considered the various risks to which the Association is exposed
and is satisfied that there are appropriate systems in place to mitigate any exposure to these
risks.
Statement of committee's responsibilities
Charity law requires the executive committee to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity at the year end and of its
incoming resources and resources expended during that year. In preparing those financial
statements, the executive committee is required to:
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards and statements of recommended
practice have been followed subject to any departures disclosed and explained in the
financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business.
The executive committee is responsible for keeping proper accounting records which disclose
with reasonable accuracy at any time the financial position of the charity and enable them to
ensure that the financial statements comply with the Charities Act 1993. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for
the prevention and detection of fraud and other irregularities.
Macfarlane Gray Limited (previously Macfarlane Gray) will remain in office until further
notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
This report was approved by executive committee on
And signed on its behalf by ... ... ....~ ..... Dr John Davies, Chairman
-. r George Kassianos, Honorary Secretary
3
. Dr Julie Gallagher, Honorary Treasurer
i

INDEPENDENT EXAMINER'S REPORT TO THE EXECUTIVE COMMITTEE OF
THE BRITISH HEALTH TRAVEL ASSOCIATION
FOR THE PERIOD ENDED 31 MARCH 2008
I report on the accounts for the year to 31 March 2008 set out on pages 5 to 10.
Respective responsibilities of trustees and examiner
The charity's executive committee are responsible for the preparation of the accounts. The
charity's executive committee consider that an audit is not required for this period (under
Section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is
required.
It is my responsibility to:
examine the accounts (under Section 43(3)(a) of the 1993 Act)
to follow the procedures laid down in the General Directions given by the Charity
Commission (under Section 43(7)(b) of the 1993 Act); and
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity
and a comparison of the accounts presented with those records. It also includes consideration
of any unusual items or disclosures in the accounts, and seeking explanations from you as
trustees concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit, and consequently I do not express an audit opinion
on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the
requirements
to keep accounting records in accordance with Section 41 of the 1993 Act; and
to prepare accounts which accord with the accounting records and comply with the
accounting requirements of the 1993 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
be.n.~ Seur~
Denise Laffe rty
Macfarlane Gray Limited
Chartered Accountants
Macfarlane Gray House
Castlecraig Business Park
Springbank Road
Stirling
FK7 7WT
Date: ..................................
4

THE BRITISH TRAVEL HEALTH ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE
ACCOUNT FOR THE YEAR ENDED 31 MARCH 2008
Unrestricted Restricted Total Funds Total Funds
Notes Funds Funds 2008 2007
£ £ £ £
Incoming Resources
Members' subscriptions - 9,186 9,186 11,212
Activities in furtherance of
the charity's objects:
Conference and sponsorship 22,791 - 22,791 48,731
Interest received 1,073 - 1,073 1.154
Total Incoming Resources 2 23,864 9,186 33,050 61,097
Resources Expended
Charitable Expenditure
Cost of activities including
conferences and publications 17,060 22,088 39,148 38,205
Support costs 2,337 - 2,337 2,713
Governance costs 3,731 - 3.731 3.586
Total Resources Expended 3 23,128 22,088 45,216 44,504
Net Incoming/(Outgoing)
Resources 736 (12,902) (12,166) 16,593
Total Funds at 1 April 2007 60,180 - 60,180 43,587
Transfer Between Funds (12.90 2) 12,902 -
Total Funds at 31 March 2008
5

THE BRITISH TRAVEL HEALTH ASSOCIATION
BALANCE SHEET AS AT 31 MARCH 2008
2008 2007
Notes
£ £
CURRENT ASSETS
Sundry debtors 5 8,050 13,600
Prepayments (NECTM 2) 5 3,374 3,427
Bank accounts 38,624 52,426
50,048 69.453
CURRENT LIABILITIES
Trade creditors
Accruals and deferred income
NET ASSETS
Represented by:
RESERVES
General funds
Designated funds
Approved by the executive committee and signed on their behalf by:
Dr George Kassianos (HonZrFacy~~cretary)
Dr Julie Gallagher (Honora ry Treasurer)
Date... .. 4"l ....
6
6
7
6
,-~--
799 7,804
1,235 1,469
2,034 9,273
48.014 60.180
32,014 44,180
16,000 16,000
48,014 60,180
~e~-----

THE BRITISH TRAVEL HEALTH ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2008
1. Accounting Policies
Basis of Accounting
The Accounts have been prepared under the historical cost basis of accounting and in
accordance with Accounting and Reporting by Charities 2005 - Statement of Recommended
Practice.
Funds
The executive committee have defined funds in terms of those of a restricted nature and those
which are unrestricted.
Unrestricted funds are available for use at the discretion of the members in furtherance of
the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the executive committee for
particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or
through the terms of an appeal.
Incoming resources
All incoming resources are included in the Statement of Financial Activities when the charity is
entitled to the income and the amount can be quantified with reasonable accuracy. The
following specific policies are applied to particular categories of income:
Incoming resources from sponsorships are accounted for as the charity earns the right to
consideration.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes
any VAT which cannot be recovered, and is reported as part of the expenditure to which it
relates:
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries.
Governance costs include those costs associated with meeting the constitutional and
statutory requirements of the charity and include the accountancy fees.
All costs are allocated between the expenditure categories of the Statement of Financial
Activities on a basis designed to reflect the use of the resource.
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THE BRITISH TRAVEL HEALTH ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2008
2. Total Incomina Resources
Restricted funds
Members' subscriptions
Designated fund
Charitable fund
Contingency fund
General fund
At At
01 Apr Incoming Outgoing 31 Mar
2007 Resources Resources Transfers 2008
£ £ £ £ £
9,186 (22,088) 12,902
1,000 - - - 1,000
15,000 - - - 15,000
44,180 23,864 (23,128) 1
( 2,902) 32,014
60,180 33,050 (45,216) - 48,014
Incoming resources allocated to general funds include the following:
Sponsorship
GSK Services
Sundry Sponsorship
Chiron Vaccines
Sanofi Pasteur
Conferences
IN Conference Limited
Conference income
Newsletters and Journals
Red Door
Masta
Sanofi Pasteur
GSK Services
Elsevier
Roche
Bank interest
2008 2007
£ £
7,500 8,500
538 -
(5,000) 5,725
7,500 18,500
- 7,258
9,020 6,748
- 1,500
- 500
500
1,500 -
983 -
250 -
22,791 48,731
1,073 1,154
23.864 49.885
BTHA are still in negotiation with Chiron Vaccines and are hopeful that the sponsorship of
£5,000 for the year ended 31 March 2007 will be received, however no debtor has been
provided in the accounts.
8

THE BRITISH TRAVEL HEALTH ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2008
3. Total resources expended
Charitable
Travelling and accommodation
Conference
Printing, stationery and postages
Newsletters and journals
Administration
Website
Secretarial support
Education bursary
Research grant
Other
Accountancy
4. Employee information
Activities
£
2,364
13,586
1,266
18,766
Support 2008 2007
Costs Governance Total Total
£ £ £ £
- - 2,364 2,598
- - 13,586 14,147
- - 1,266 4
- - 18,766 18,035
- 105 - 105 377
2,232 2,232 2,232 6,696 7,008
200 - - 200 299
500 - - 500 -
234 - - 234 786
- - 1,499 1,499 1,250
39,148 2,337 3,731 45,216 44,504
The Association does not employ any staff. The executive committee receive no remuneration
for their duties. Members of the executive committee were reimbursed for travel and
accommodation costs only.
5. Debtors
Sundry debtors: Sanofi Pasteur
Bank interest
2008 2007
£
£
7,500
550
8.050 13.600
Prepayments: NECTM 2 3,374 3,427
6. Creditors
2008 2007
£ £
Trade creditors: PR Print 799
Accruals and deferred income: Accountancy 1,235
2.034
9,273
9

THE BRITISH TRAVEL HEALTH ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2008
7. Analysis of Net Assets Between Funds
Restricted Designated General Total
Funds Funds Funds Funds
£ £ £ £
Balance at 1 April 2007 - 16,000 44,180 60,180
Surplus/(deficit) for year (12,902) - 736 (12,166)
Transfer between funds 12,902 - (12,902) -
Balance at 31 March 2008 16.000 32,014 48.014
Represented by:
Current assets - 16,000 34,048 50,048
Current liabilities - - (2,034) (2,034)
- 16.000 32,014 48.014
Purposes of the restricted funds:
1. Members' subscriptions: to provide information and updates.
Purposes of designated funds:
1. Charitable fund: to provide grants to people carrying out overseas charity work, to a
maximum of £250 per application.
2. Contingency fund: to provide a reserve to carry on the activities of the organisation in
case of reduced sponsorship.
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