The Charity Registration Nutnber is :_ 1005171 BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Report and Accounts 31 March 2025 BGPERT Bath GP Education & Research Trust BATH GENERAL PRACTICE EDUCATIOIY AND RFSEARCH TRUST Report and aeeouDts for the year ended 31 Marcb 2025 Contents Page Charlty Inforn￿tiOn Th￿, Annual Report stht¢menl ofdirectors, rnspoThsibilities IndepeThdent A¢tount4nt's Report Ststtment ofFinan¢lAI Activities Notes to the A¢ove. there were no than8es in the period between the year cod and the approvat of the accounts. BATH GENERAL PRACTICE EDUCATION AND RKSEARCH TRUST Trustees, Annual Report for the year ended 31 March 2025 Objects and activities of the charity The purposes ofthe cknrity tu sel Its gov¢rniR8document BGPERT works". . for thc advaneerntnt of rontinurng professional developt)Knt througb rnedi¢al edu¢auon for &neral Practitioners, GP trait￿. and allied GP staff P￿ClICe Nurses. lo the hi8he5t level of care dehvery to their patients. through updates aDdknowledge of the lai&%Lewiden¢¢ a[￿ 8uidan¢e for tredth)eni and patieni Care, and to diss¢mina* infonnation amongst the medieal profession in the Bath Health Djstyict and elsewhat for such purpose." The activilies uRdert4*eM in reknion to thos¢puryose5 dMi1￿￿¢Y¢￿r Since the closure f)f of the RNHRD ai ihe'mineral Hospital, the c¢ntre of Bath. and subsequent move th a new purp(w built unit at the RUH Bath sit¢, we have rel￿ated ac¢ordirt8ly, and now have offices in the Wolfson Centre itl the RUH. shared with vwo other charilies. BGPERT provides oround 40 coniinuing ed￿tion events eath Jvr helping GPS and other health professionals lo maintsin the￿ awareness and undersl¥ndin8 of cuuent and care Opts0￿ to enh￿t their referral practiee gmd se]f-aw￿¢nesS of their professional praciice. The PrthgraMn￿ i% buili uw)n menthers. learning needs as evidenced by delegate feedback. evetrt evaluation. liais()n with spe4ker8. consultsnts and other relevant prof&%sionals. and ihE 5umnMrised ouwomes of appraisals". Frcyucnily developed in collaboraiion with other educational PTovid¢r5 the evenLS *e detsv¢r¢d in a variety of fornws in¢luding onlÉne d¢livery via webinars, * different tinu of the week. at venws around BGPERT'S geographi￿1 p4telL and desigTred to ¢n¢tNJra8e tefleciive practice. In addition to providing acces5 its copies of speakers. pKesenthiiow tt￿ BGPERT websiie points memlKrs io other educational And infornwtion rcsimjrcts. BGPERT 4ciively liaises with other EPOS and edu¢arional pmviders. and enuties relevant to BGPERT'S purpoK e.8.. local Clinieal C¢>mmi$$ioning Omups. C(>mrnuniiy FAucaiinn pn)vider Networks. (ther health care providers. e.g.. Siron8, BEM.S und oiher profession* relevani health attd well being. e.g.. piiic< akohol and dwg abwe servic￿. wig1 cart. All of BGPERT'S activilies are quakn'iy assured through active panieipation in the appropriak Severn Sc1K￿l of Primary Care's procesxe5. Th¢ m¢7in a¢livities uRd¢rt4k¢n during theyet7r fofvrther the chwity'spuw•$eforthepubli¢ b¢pefv By helping to ensure GPS ond cther of the ptinwry catt workfijrce areprofessionally up to date and sdf-awate about their pracuce,BGPERT plays a swiifjcant rok in enabling GPS to deliver the best treattt*iit and care opiion8 for patients. This a150 ensure value for Jnooey on behalf of the NHS. The trustees have had re8ard to the Chgrity Commission'$ guidance on ptsblic benefit in rnanagin8 the activities of the ¢harity. BATH GENERAL PRAcficE EDUCATION AND RESEARCH TRUST Trustees, Annual Report for the year ended 31 March 2025 The main achievements and perfonllance of the charity during the year BGPERVS rnain xhievements were &8 follvws. 37 meeting5. 8 tothl of 18 in person 5cminats 11 da￿)n* and 7 evcDill8 webijws and 19 z(KHll Semi￿ in 202412￿. Aiming to ort a break-eyen basis. Delivering the above progrgJYll￿ in a cost cffeciive rnanner. keeping nY4nbership fees unchanged sinee 2012. through effective c05t-m8nagement and a successful spo￿51)rShIp appjicauon ptt)grnmme. This financial year we cnntimied io deliver nbjr hybrid m¢xlel nf educ￿1￿1 delivuy. thilored thrwgh feedback fron) our members aix)ui the oplirnal and optllnal mix of online at¥J in-person ¢vents. Our ￿Mber$I￿"P profile TemainÉ loyal and ¢ommÉtted. wilh hulthy m]mbers renewing Ihi5 year. Spowors￿"P [ern￿￿ mDre challen8in8 wlth th¢ hybnd model and in ￿Ing to predict fair levels of SPODsorship in relatioD ui air iiny and ￿ttl]ng visibility to our n*mbers. Futthermnre. 50rne venue ¢o$ts (including new I￿allonS that we have optiw spread of delivery to our ￿t￿l￿nhIP arta Te vel ¢tc}. have increased signifi¢snUy, keepJDg the admtn tram as busy &$ evu ￿Ing io hone the llKJSt effjcieni and cost effeetsve venues. However. we have eontsnued to remain buoyanl financially. and ihc teth) is constsndy Strlving ￿ ensure thai we remthiTh fwncially stable and viable for fjjtutt years. Our ￿a￿ is sellled. with no current pjans for turnover or change. providm8 s¢abibry and conunwty io the DJDning ot. th¢ ¢ban"ry progrtmnx. Feedback from membe(8 TernaiTh* wholly posiuve. and we have used thts. along￿de revRew of trends. updatrs and rtlev8ni pubheations io conunuauy addpl and refine (jur prrwamTrt enyure delivery (>f relevani and up lo d*e edu¢auoD fnr ()ur metnlym. concerns have been raised either b)" n￿mberS. or by our TnJsie¢s re the nJnnin8 of the charity and provision of ￿'Bh quaiiiy eJJucaiion opptsrtuniues. We will contsnue io draw on expenence and feedbaek 10 8uide optsm15ation of our ac¢ounts', fiTh8ncial sustainabl￿ry arLd aetiviiy profile. The diff¢re￿< the chdi¥ty $perfornthn¢t dwing thtyear kn made to the beAtfi¢ian¢$ ofihe cknity As outhned Jbove. BGPERT ha5 hejped its w¢mbets and othex health professiona]s maintain their protessional knowledge and skills. and professional self.aw8ren¢ss. compkn)enung the rjther educatitsnal opportuniliex open ￿ GP$. e.8.. on.hn¢ learning and reading. The degree ¢0 whkh lh¢ qchlevements and￿rfOrnia￿t¢ dmrthg theyedrhdve b¢Nefiied widffr $o¢i¢ty Society. including the ewnomy have benefitkd from haviD8 an up ￿ dtt thtrtf￿e moff effxtive, primary c4te workforce. Structiireg governance and management of the charity The meihods used lo rttr¥i14Tndoppoinl new ¢knity trmsiees A$ set out in thc Ekrlaration of ThJ51, mtmbership of T￿￿1￿$ is defined nnly in lern￿ of a rniniumum of four persons. Given the role ot theTnL%i ¢0 advance aThd pmmoie continuing me(JiLal education t'or C¢n¢ra1Practstio￿tts In the Bath clinical areL, members￿'P has $ou8hi to include practs.sing GPS. their associates, tiainees etc from across the ar¢a. BATH GENERAL PRA￿ICE EDUCATION AND RFSEARCH TRUST Trustees, Annual Report for the year ended 31 March 2025 Financial revlew The ¢hority'sfinancialpo$ili•n atthe cl￿01￿* v¢dreRded31 Mfjrch 2025 Tr ruM￿JaI position of the chariiy ￿ 31 March 2025 and Comparatives for the prior penod. ￿ more fully d￿lled in the accounls. ¢an.beSuti)m￿ed as fo]Jows:_ 2025 2024 Net Income 7.611 5.597 UDtestricied Revenue Fwjds avaiiib]e for fv gencrnl purpoK5 of the charity 129.064 121,453 TO1￿ FUJ 129. 121.453 Finan¢iolreview olthepo$i¢ion ai ihe reporting dfjte, 31 MI￿￿ 2025 The cortsider the fuw)cial pcrfrmtwKe by the chariry during the )r4r tr) have been satisfaaory. Speeific chan8es ID r￿ed assets are ddailed in the notes io accoun Policies on r4serrts BGPERT'S wli¢y. di$¢u$sed annually at a nYetiDg nf the tru5ttt¥. is to Djn the charity on a break even bosi3 with reserves sufficient Iv me¢¢ its minimum obbgauork8 for approxirnaiely Iffie year. Avdllobllity 4wJdadequacy of ttssets oJeach oJthefuAds The IK)ard Trf trusitts ￿ satiified th&1 the ¢hariWs &8seL4 in each fund are ovailabk and adequate to fulfil its obli8arions in respect of ¢¥¢h fund. DelaALs of The Independent F.xaminer Dione Hicks Member of the ICAEW 107 Penii Hill Road B3th BAI 3RU Statement of TnLStees' Responsibilities The charit￿$ truste¢s r&wnsibk for the preparation of ihe &c￿nts in acetsrdatttt with the t￿m$ of thc Charities Aci 2011 and the Charttie5 {Ac¢tsunL% and RepKts} Regulauons 2008. Nonvithstanding the exphcit rcquirettieiii In the extant statutory re8ulativns,the clwi.ties {A¢¢ounts and Rep)rtsl R¢8ulation.% 21K>8. to prepate Ihe financial staiellxnrs i co¥dance with the SORP 21J05. in view of the f4¢1 thai the SORP 2(KJ5 has been withdrnwn. the Trus￿$ determined to inicrpret this re$pon$ibility requiring them to follow current best prnciice and Prepare the accounts accoJth"n8 to the FRS 102 SORP Istatrmerbt of Recommended Pra¢tTee for Accounting a[￿ RepornDg by Chatiues) 2015, {&% amended by thc Bulletlll 15su¢d in O¢iober 2018 and applicable LO atl accounting periods beginning on or after Isr January ?0191. SORP).. BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Truslees, ADnual RepDrt for the year ended 31 March 2025 In particu]ar. ¢lwity law requires th¢ Th]s*es. it they PryaTe accounts OD an atcn]aEs b3si& to prepate financial statrmenis for ea¢h fJThancial year which give a true and fair view of the state of affairs of the clthtity as at the end of the financi￿ yearand of the Svrplw or deficit of the clwity. Jn prepating ￿ fman¢i81 statements the Trus*es are required - to prepart ilje a¢¢outsts in accordance witb United KiDgdauL Ckn¢rnIly Accepted Accounting Pr8Ctice (United Kingdom ACco￿￿ng Si8ndards and appbcable lawl. - se]eci suiiable accounltng policies apply cotLSiStentty.' - Tnake judge￿L$ and estimaies re&wnable and pnJdenL - prepare the fin0￿¢1￿1 t)n the goin8 concern b￿1$ unless ii is imappwpri￿e io pwume th&( the chariry will continue in busiDtss: $raie whether applicable accounting standard$ aryl sthiements 4)f recommended practice hRit been followed. %ubjecL iu any rnaierial depa￿￿TeS discJ05ed and explained ij the finJn¢iaJ sutejwts. The law tequires thai the trunee5 must approve the accounts are satssfied that they give 8 ttuc and fair view of the slate of affoirs of the clwity 8nd of the surplus or deficit of the charity for the yeaT. The Trustees are al%0 ff$ponsible for moin(ainiTh8 adequate accounting reco￿$ which disclose with reasonable accuracy al any um¢ th¢ fmancial position of the ckwiiy and which sufficieni to Show and explw"n the clwiws traTrsaciions and enable them to thL%ure thar th¢ fmancial ststerrthLS comply with rtgulations made under the chan.iies Aci 2011. They are Iso Tesponsible for safeguarding the assets of the ch8nty and h¢nc¢ for i¥kRn8 rtasonable steps for the prevenfiot) and deiectitsn of fraud and other uregutsriues. The Tru%lee% are also resp)L%ible for the conwii$ of the TTusiees' rewi. and the 51alutory re5Pw￿lbljliY of Ihe IE)d¢p¢ndeni Examiner in r¢lation to the TnJslee$' report is limiied to examining the repon and ensuring th81. on the face of the report, there are no ma¢erial itwAJnsisren¢Les Wlth the figures discloscd in the ruW￿la1 $w¢ments. ThL% report WAS appr(wed by the bowd of trusteu on N<)vernber 2025. Trns(e¢ BATH GENERAL PRAcfIcE EDUCATION AND RESEARCH TRUST Report of the IndepeDdeDt Ex4mlw to the ThL8tets of the d￿rity on the *ctoubts for tbe yeAr ended 31 21125 I rep)rt io the TnIS￿e$ my examiDa(iOD of the finall¢1￿ s&¢emthts of the ch8fityoD pages 8 to 17 for the year ende4J 31 Marth 2025 which have beerL Prepared in accordan¢e with tht Chariuts Aci2011 (the Acil and with the Fu)an¢ia] Reporritig Standard IIy2, leffettivt Isi Jall￿ary 20161 adapt￿ io meetthe Deed5 of uDinciwM#ted ￿88D￿a￿0￿8. as modifieil by FRS I￿2 SORP Isratement of Recommend￿ Ptactice for Act￿￿￿￿8 a&d Reporn"Trg by aJaTiiies) 2015, amended by the Bulietitt i&aued in O¢iob2r 2018 attd applicable ￿ a]1 accounnng peri(K15 begillnins OTh or aftei Isi January 2019}. cnje SORPI. publishcd by the Chgniy Comrni55Jon in England & Waks ICCEW) . aDd ￿nder the h￿rIN1£al Cost toDvenfion aftd the acc4>unting po]icies SCI ¢)Ui page 10. Respettive r2$pottsÉbllltl￿ ot tbe the l*lldeLt ExAmlner and the basis of the report As describcd on page 4. yw, the ¢hariWs Trnstee5. are Tesponsible ftr ¢he prewation of the financiui swernenLS in accord with the Charitjes Aci 2011 and all 4xhcr applicabje law and United Kingth)m G¢n¢rally Acc¢ptd A￿0￿￿ting Pratiice. appli¢ablc In smolkr eniiiies, attd lor satssficd that the finati¢i￿ Èr•tements give a trne and faiT view. The Trustees co￿lder thAt the audit requitcmcni of S¢¢Ti¢m 14411) of the Charities Aa 2011 (the A￿) d4x5 apply. aad th• there is no requjremeni in the Governing Docu￿1 for the coThductiTh8 of an auth"L As a ¢onsequenc¢, th¢ T￿Slee$ have elected that the financud %¢alements be iubjecc to indepe￿1 examinauon. Havin¥ salisfjcd myself the fin￿¢]¥1$￿teMcnts are required to be auditrd twder any kgal PD)ViSiUL Of othetwise. and #r¢ eligible f(* independeni examiThaiion. li is my restKmsibility lo.'- al ex￿ine the fuwKial ¥tatctncnTS of th¢ ¢lwity under SecttwA 145 of the Act: b) follthv the applicable prnCed￿ in the Diredi(ms given by the (Yoriry CrfftunissioD under secuon 145(5Mb) of the A¢¢. B4sls oflndep¢lldeDt Ex*ther's Ststement scopt of WOTk uThdertaken I report in respeci of my examinalit￿ nf the ¢lwiWs fin￿¢1￿1 stakments c41r1￿ uthdcr $145 of tk A¢t. kn ¢arryirtg fflii my eKamiThauon, I have followed 011 the ¥ppbcable Dtrecn"ons b) the C(x*miuityJ uThkr vaioh) 14515Mbl ofthe ACL settin8 out the duties of an independeni ex•miner th rdaiirn io the conduciin8 of Bn inthpendeni examinaiion. Atl hndeyooent exllmirt*lion Ln¢ludes o review of the accounriThg records kept by the ¢hAnty oTh1 of the xcouniing system& employed by the th￿lty 4L ¢omparisoD of the sl*Men￿ pr￿th￿d wilh those rtwds. li also includes. consthrats.on of any unusual i*m8 or disclosure5 in the fin•ncial $tsitm¢nts, seekiD8 expl*RaU"U￿ frorn as Thjstees, ¢on¢a*ing su¢h mauer.s. The purwe of thc examin￿1￿1 1$ 10 Mtyblish as far as possible I￿￿ there ￿ve been ftts br¢¥hes t)f chariiy kgisiation and thai, on test bASiS of eV￿¢ll¢t rekvollt to the amounts knd dis¢lo8ures mth th¢ fmarKial siaiemuts comply wtsh the SORP. The pnKYduM undenokery do provide all the tvideD¢e wwid b¢ rwjired in an audit. and infrrn*ion suppbed by th¢ Trus*es in the course r&f the examinaiiott 1$ $ubiected 10 audit tests orenquines and doe5 Cover all the mat*r% th810 auditor would ¢onsider in ￿1Ving * aTh opjnion. The planning and ¢ondu¢t of art audit 8rts beyond the limited assurance thar independenL examination provide CDnsequently. I dn express ￿ tudit tY*iftion on the View given by the financial s￿ements. and in particular. l eKpr¢ss n opinion as 10 whether ihe rLftWtKI￿ slatemenL8 give a In￿ and fair view of the affairs of tht th&rity. and my report ts limiLed w the Tnatters sei out iti the $tstement trKIow. I planned and perf(med my examinaiioTr 50 as 10 5ali5fy myself thBI the objeetiwes of the independeni examiDatioD are #¢hievtd #tsd before fLtiJ]isin8 the repon lOb￿"￿cd writt¢N from the Trusiees ol 8ll Ma*n￿ matters. Independent VJ4mlDer's St4iemets¢ Report #Dd OplDlon Subicci 10 the b'mithti¢Jns upon the s¢(o¢ of my W[￿ thtsikd al￿ I have cornpknl my cxaminaiion.. atKI UJ) coDfm that:_ This is a report res￿¢ of ￿ ¢x#minAtion c4rried out unthr 145 of the Act in with Diff¢tii)ns ￿'Veth by the Clwity Cot)miiMion section l45(51(b) of the Aci whith may bc appti(abk: and thai no Ma￿TraI mattets hav¢ ¢ome to my attention io with the examiD*ion 8ivin8 me cause iokiievc any m&luial re5pe¢i.'- ¢outstitig records were ttor kw in te5pectof the djarity required by with Scdion 130 of Th¢ CIwTities Ad 201L: the fioancial slatements do ￿ acc¢xd with records: or BATH GENERAL PRAcficE EDUCATION AND RESEARCH TRUST the fu)knciAI sratemetlts do cornply with tht aPp￿¢￿bk Corftttii￿ the fonn and coDtenti)f accwDts sei out in the Charities (A¢CoL￿ts aud Rewms) Regu]ations ffKJ8 ¢Al*t than any that givc a )ru¢ and fair. have not be¢tt prepared in a¢¢ordance with the Meth￿ts and principles sel ouiin the FRS 102 SORP (Stawtteni of Recommended Pracuce for AtcouDting and RqKu1m8 by Charities) 2015. las amended by thc Bull￿1￿ ISSU￿ io (ktnE¢r 2018 atsd applicabk to Ail acctymting ttii(Kls ￿81￿￿1￿¥ on ot afttr JA January2019). mie SORPI. I have concer￿5 al￿ have corne a￿$ no ts ma¢WS COIW￿l&oD with examinauon to whith attenuon shLwld be drawn ) L£ Dione Hi¢ks. ]DdependcDI Examin 107 Pertn Hill RDAd Bath BAI 3RU This rw W¥$ Si8t)ed OD I l Nov¢mber2025 BATH GENERAL PRACTICE EDUCATION AND RFSEARCH TRUST. Statrment of Financial AetiTrryties for the year ended 31 March 2025 Statement of FinaRcialA¢tiviiiesfoT Ihe year ¢nded 31 March 2025 CwTEffjt ye Prfbr Ye•r Lfj 2025 Tncome & Ertdownxntsfrom: Chariiable •cix¥iiies Jnv¢stn*nts A2 119.175 119.175 3JI23 111.074 2.462 Totsl income 122,198 121198 IlJ536 Expendlture on: ChAn'tsble acu*ilic B2 114587 114A87 107.939 To¢¥1 expendlthr¢ 114.587 114587 107.939 Net Inttsme for the yur 5A97 Net In¢o)D¢ After trwtsf¢ A.B 7hll 7,611 5J97 Ntt Movement 5Tr hu 7hll SA97 Reeonclllatlon ot hthdg:. Totsl funds brou8h¢ forward 121.453 121N53 113,856 TotAI tund8 ¢•rrl¢d torw8rd 129,064 129064 121A53 The EORP Ref indicatcd above is tbe classificAtion of incott* set the torn￿ SORPdocumtnrs. As ryired by pArn8rnph 4.60 Df the SORP. the broughi forward and carritd forward funds •trt>ve have been io the Batan¢e Sh¢tt. A sepArA(e SraieTKnt of Total Recognis¢d Gains and L4Jsses is Dot required &8 this Swell￿1 in¢ludes atl re¢08n￿ gains and loyses. All the pn'or year traD5a¢¢ion% wue UDrestrickd and no further snaly5is is reqllited AJI activities derivc fromcontinuing ￿tIonS The w)tes AttAched on pges 10 to 17 form *n Integ￿[ PArt of these •ccounts. BATH GENERAL PRACTICE EDUCATION AND RFSEARCH TRUST . Balance Sheet as at 31 March 2025 SORP 2025 2024 ¥ixed assets Tan8ible assets 670 866 Current assets 9 B2 2.575 144.634 Cash at bank and ID band 140,145 Total ¢wrent &qsets 141.436 147.209 Credltors.. f*lllng due wlthiD One year 10 ci (13.042} (26,6?21 Net current #Mets 128,394 120,587 ttst*l nel &ssets of the £haTIty 129,1164 121853 Tbe total net &*sets ofthe eharlty *re fwlded by th¢ fgnds of the th•rlty. as lts]l•ws:. R¢strleted fundg Unrestrlcted FuDd5 Unrestricred Rev¢nu¢ Fun(ts 14 D3 129.( 121,453 129.064 121.453 De81￿11¢d Funds Totsl charity funth 129.064 121AS3 The 'SORP Ref ittdicaied above is the ¢lassifi¢ation of Balance Sheet 1￿m$ as set out the forn￿1 SORP d￿uments. A8 required by pardgrnph 4.60 of the SORP. the bn)u8hi forward and Carfied forward funds aknve have a￿ted to the SOFA, The TTUStees acknowledge iheirTcsponsibilities for ￿ly￿£ witb th¢ r4uireti*nts of eharity kgisl&tion with tespeci lo ouniing ￿cordS and the ptepatation of ￿counts. The ¢han'ty is Subject to Independent Ex8minatioD underdwiry kwIauo￿ and thc report of the tndependent Examit)er IS on P48e 7. The Trus￿$ are saii5fied th￿. althougb thc clwiiy is rews*rtd under the Cornplw A￿. if it were so re8iStcted, it would be elsgible t() pffpare aecounts in aecordance with the pmvtsions in Part 15 tsf fhe Conynies A¢t 2(K)6. applicable ro compdt)ie% subject to the stnall companies ￿giMe. Tntsttt Approved by the boaxd of trwtees on ￿ November 2025 The notes attscbed on page5 10 to 17 forw an thtegrnl part ofthwe aceount& BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Not￿ to the Accounts for the year ended 31 March 2025 l Accounting policies Poli¢ies r¢lahng to ihepTodts¢tion ofihe accounts Bwls of preparatioD arrountillg collvffllknu The accounis have prepared on the accruals btisis. under the kn"stOEical cosiconvenU￿ aDd in aceordance with the Financia] Report)ng Stand2td 10? leff¢cuve 1st j￿￿ary 20161 and'PRS 102 SOBP (SthtenwiL of Recomll*nded Practice for Accountin8 and Rel￿n￿g by Chan'tiesl 2015, (as aThmkd by the Bulletsn issued in O¢tot¢r 2018 xnd applic4ble to dll ccounling p¢n(xis beg￿ll￿g L)n ur af*T Jsi January 20151). (Th¢ SORPI. publisl*d by th¢ Chanry Commis510n irtFJ)glaThd & Wale5 (CCFW). effecuye January 2016. . and in accordance with all apphcable law in the charirys jWIsdi￿ioll of regJ'str8uon, ex¢ept thai the charity h&% ptepared the f￿￿￿18] Stalen￿¢$ in accorda[￿ with the TrRS 102 SORP {S￿ten￿l ofRecomnKnded PrA¢u¢e for AccounLin8 and Reporting by Chariliesl 2015. (as ame[K￿ by the Bulleiin i$swl in October 2018 and applEcable to all accouniiDg periods be8innits8 on or afier 151 January 2019), (Th¢ SORP). ift preferaK¢ io the previous SUP￿. the SORP 21)05. which has been withdrawD. notwith$tsndRng the fact the exthni sraDJrory regulationb, the Chan"ues {Accounts and Report5) Re8ul&iiow 2008 refer txplicidy ro the SORP 2LKJ5. Th￿. has been done to Kcord WAth ¢UTTeni prdcti¢e. Golng Con¢erD Und¢r 3.38 and to comply with 3.14. rf there are no un¢¢[￿lieS 80iti8 ¢on¢ern this MUST be stated. Ullthr 3.39. if there e uncertainties de￿.1$ MU￿ be ￿'vell. F￿ter text l*re to Suggested llOrn)￿ texr Iwhitth nmy requi￿ n￿difiCation to n*etthe circum5wKes):_ The charitable attivilies are eniirely d¢pendent on coniinuing grani aid and volunwy donatsons as well as trading revenues. A5 a consequenLt. the going concern basis 1$ d¢pend¢nl on the future flow of these yncenain funding s(rewns. Ac¢ordiDgly, the Thisttts have obtained trtrTec&8LS antL after reviewiDg the financAI forecasts for future peri{￿ i(tr 31 M￿Ch 2U21. the TnJs(ec3 arc S4LiisfEed that, ai the tiine of approving the financial staten￿n[s. il i¥ appropria￿ to adopi the going col￿e￿ b&sis in preparing ibc financial 5taltmenis. ￿her than these M￿￿rS. th¢ Tn￿lee5 are not aware of any marerial uncertainites aboui the ch#rity s ability io ¢oDunuc ￿ a 8oin8 COnc￿n. RL¥ks and fuiure assumptloDs Th¢ chwity is a publi¢ benefii entity. Policies relddn8 lo ¢ot¢8ones of income and ￿(Ome recognition Membershlp subserlptloDS The income and any assoCia￿d Gift A'id or other w refund from a n￿be[S￿P wbleriptiott ￿ee1Ve￿ by th¢ charity in the nattjte of a gif4 is accounred foi on the same basis a5 41 donatiOD. The income from a membership Subscription rettived by the elwity where the wbwiption purchases the rigbi to serviees or benefirs is recogwsed as itKome from charirable activitie5. Policies relattng ¢0 expenditsre on good5 and$¢rvice$provided to the eh4iYty RtcogDltfoD ofllabllltles and expenditure A liabilÉiy. ty￿d the relaied expendilure. 18 re¢ognised whcD a Icgal i)rc0tk%tn￿1jve obhgaiion exists as & ￿Ul1 of a past evcnL and when li J.8 more likely than noi thA¢ a tran.sfer of eco￿1¢ benefirs wt]I"be reqU￿¢d in s¢ulem¢ni. and when the amouni Df th¢ obligation can be measured or reliably esum4ied. Liabili¢ies ari$ing from fumre ￿ndIng ¢ommitmenL% and Co￿tru￿1ve obkngations. including perfornw￿ related grants. where the titning or the amouni of the future expeodioJ¥e required to settle the obligation are uncertain. give rise to a provision in the accounts. which is rewiewed * the aecouniing year end. The pnwision is increased its refiect any increases in liabiIities. and 1$ decreased by thc utilisation of any proyision within the perirf and reversed if ally piovision i¥ ltsnger rcquired. These movements are ehar8ed or ¢redi*d LO rhe respcctÉvc fun¢ts aNI a¢iiviiies ts) wlll.ch the provision r¢la¢es. 10 BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Notes to the Accounts for the year ended 31 Mareh 2025 Policies relating lo assets, liabilihes andprovi5ions and otherm¢Utsrs T4n8iblefixed•usets Tangible fixd &ssets are theiroriginal cost vaiK tysubsequeniTevahthtion. or if dorwwl. &$ dexcribed above. Cosi value includes all Costs expended in brU￿1llg the assd into i15 introd¢d working ¢onthtioD. Depre¢iouon has been provAded atthe folk>wiD8 ta￿ in order to writr off tr &%sets to aniicipaied Eysiduaj value OV￿ th¢ir 4StitDated uSefi￿ bv￿. F,ixiutes and fittin8S compu￿ equtpment EqUIpn￿￿1 15 % reducing balan 25 % reducing ba]ance 25 % reducing baianee Debtors Dcbiors are measured at their recovertbk amounts ai thebaJan¢e slttt date. FI￿nLIttl ffinstruments ID¢ludlng c*sh •Dd bank bthnc Cash held by the ehariiy is iDcluded 81 the a[￿1 actually held and counted li the Jrar ¢n& Bank bala￿¢& whether in cttdit or overdrawn, aTt.$howD dt the amounts prtst*Tly reconcikd to the bank st*nKnts. Fund Aecountln¥ Unrestricted funds are available fw use at the discrdion of the ￿￿Stres in fiwtherance of the 8eY*rnl objectives of the ¢harity. There are no designated funds. Trre are no restri¢¢ed funds. There are no endowm¢ni fuThds. 2 Llablllty to taxatlon The Trusieu ¢onsider thai ihe charity 8ati$fies the ￿$ts ser out in Parfigr¥h I Stheduk 6 of the FLIIAn¢e Aa 2010 for UK corporaiion lax purposes. Accorth"n8iy. Ihe Charity is POEeniially exempi fn)m iaxaiion in respeci of income or ¢apiial 8ains received withm ca(egories Covered by Chap￿ 3 part 1 l of thc Corporation Tax Aci 2()lQ or Sedies having sirnilar objects to the charity. 4 Slgnificance of fuwncial in51ruments to the charity's position There are no sigmficaot implications of fman¢ial instrU￿ts to the chan'iy'$ Position. S Net sury1￿ before ¢ax ID the financial y 2025 2024 The surplus before tax in the finarKial year is $tsted after ch•xgiti8:" Dep￿(lation of owned r￿CO ass¢rs 257 No employees re¢eived emoluJY*nts (excluding ptJL8ion cosFs) iti ex¢ess of £fA).(XM) per annuttL BATH GENERAL PRAcfIcE EDUCATION AND RESEARCH TRUST Notes to the Aecounts for the year ended 31 March 2025 6 Remuneration and payments to Th￿teeS and persoll5 conneded with Ibem No tru5ttts or persons coM￿¢ted with th¢m received 3￿Y remunerdtion fmm the ¢haTsty. or any r¢]a*d ents"iy. 7 Deferred Èneome. UDrestrlc¢ed and Designated funds CHFTent Year Recefrv Deferred DefeTr*ls from PTknr le8s rtlÈ*sÈd at ytarend ID yar Sundry ltell￿ under £l(XXJ 2.112 (2.112) 1,21K> Total 2.112 (2.112) 1.2(N) 1.200 2025 2024 These deferr41s 8r¢ i￿luded In eredltors 1.2(M) 2.112 PFltsr Yertr Dcterrtd gt ytar end ye4r S￿ndry items under£ll 4.010 (4.010) 2.112 2.112 Ttst#l 4.010 (4.010) 2.112 2,112 2024 2022 These deferra]8 #re Ineluded In credltors 2.112 7,450 8 Tonglble fL%ed Assets L￿d *Dd Plant & BulldlDV M*cJknry Motor Velthles TotAI Ai l April 2024 13,823 t 31 M*r¢h 21nS 13023 13023 At l Apnl 2024 Charge for the year 12.957 12.9.57 196 At 31 M4Tch 2025 13.153 13.153 Net botsk value At 31 M4r¢h 2025 670 670 At 31 M4rch 21n4 866 12 BATH GENERAL PRACTICE EDUCATION AIYD RKSEARCH TRUST Notes to Ihe Accounts for the year ended 31 March 2025 9 Debtors 2O2S 2024 Trade debtors 628 2.575 Prepayments and accn￿l its¢ome 663 1391 2,575 10 Creditors: amounts F￿11￿% due Ivithin ont year 2025 2024 Trade credit4WS 4,190 6.164 1.21Y) 1,488 13,426 11.084 2,112 Aecruals D¢ferreiJ Income- Unrcstricied & designa￿1 funds Other creditors 13,042 26,622 11 income and Expendl¢ure account summary 2025 2024 At l Aprll 21)24 Surplus afier tsx for the year 121.453 115.856 5.597 7.611 At 31 March 2025 129.1)64 121,4S3 12 No related party tr4Dsaetlo Ther¢ We￿ no (¢tsivJ party transKtions during ￿ yw. 13 Partlculars of how p2rtltu]ar funds Are represented by assets and Il*bllltles A¢31 March 2025 To¢•1 nds fvnds FurK Twible Fixed A&8ets Current As.%ets 670 67 141,430 (13.042) 141.436 (13,042) Curreni liabijitses 12Y,064 129,1164 At l Aprll 21)24 Tot#i Funds TangilTrle Fixed Assets Currenr A55ets 866 866 147.209 14720 (26,622) CL]rrent Liabilities (26.022) 121853 121,453 13 BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Notes to the Accounts for the year ended 31 Ma￿h 2025 14 Change ID total funds over the year as shown in Note 13 , aDalysed by individual funds Funds brty¥b¢ Movemthtln Trawfers Fund5 c¥rried tonw*rd 201£ betw¢en fuDth forward tsb 2026 2024 2015 See Nott is See Notc Unre5tricied onddesignatedfvllds... unles￿l¢ted Revenue Fundg 121.453 7.61 I 129,064 Total unrestrleted and d*nattd 121853 7ffj11 129,064 Total ehxrlty funds 121,453 7,611 129.1164 15 Analysts of movements In funds over the year as shoivn in Note 14 Other G*lns & Movo*ent tunds )25 2025 202S 2025 Unrns￿¢1ed omdd¢sA8natedfuRds.'. Unrtslricted Revenue FwK18 122,19% {114.587) 7.611 122.198 {114￿87) 7.611 16 yuiyvar• AVA VIIAIUI IIIIIIA) UNrestri¢tsdanddesigfft¥iedfvNds.'. These ate held for nxding the objectives of the ¢lwity. and to pn)vid¢ reserves for fviure aaivities. and. subjeci w charity legislation r￿e fmm all reMriciioJLS on their u*. Unrestricted R¢venue Funds De5i8nated Revenue Fun& No s￿h funds are hdd by the Charity. R¢5trirt¢dfvNds.'. R¢stricted Revenue Funds No sy¢h fvDth helf by the Chariry. 17 Ultimate controlltng party The ¢hariiy is under the control of ILS lega] rneEnber5. 14 BATH GENERAL PRACTICE EDUCATION AND RFSEARCH TRUST Detalled &na]ysis of Income and expenditure for the year ended 31 March 21b25 as required by the SORP 2015 This analys￿ if classsified by ¢onvenlionalnominaldescriplions by activity. 18 Income from charitable actlvltles- Trading Aetlvlths C4rrtTrt ye•r C￿￿￿￿ty￿r Current y**r Re5tridtd Totsl Funds Prlorycar Totsl 2025 2024 Prlmary puryoae and *nclll•ry trgding Svbs¢nptions 79J50 79J50 29,700 74.953 MeeDng 8ponsorship Acctedithuon and ¢ours¢ fets 29.7 27,228 10.125 10,125 8.893 Totsl Prlrnary p￿ry￿ and andllury tradlnE 119.175 119.175 111,074 19 Totsl Income from ¢h¥rit#ble )Ktlvltks CuTTtnt year UMr¢5trkitd Currenl y¢4r Currenl year Tolal Funog Prlor YeAr T.otsl Vund8 20LS 2fj2S 24 Tnial incom¢ from ¢h2rithble trading 119,175 119.175 111,074 Total from ¢h4rli#ble actlvldes A2 119.175 119,175 111,074 20 Investment Income PrlorYe4r Tol•l Funds FU￿j$ 2025 2024 Bank Intatsl Receivabk 3J123 2,462 Totsl Investment Income A4 3.023 3,023 2,462 15 BATH GENERAL PRACTICE EDUCATION AND RESEARCH TRUST Detailed an￿YsiS otkncome and expendlthre for the year ended 31 March 21r25 as requlred by the SORP 2015 21 Expenditure on ch4rRtable attlvRiks- Dtrec¢ speniling Cnrrent y CtsTrentycar Cwrellt yur Pthr Yur Tolal Funds Tothl Funds FUJ 2Ots 2024 Co-ordinators ftts c.ourse expenses Honorariu 4127(1 18.342 8J82 413711 18J42 8J82 36,041 16,828 ¥,138 582 Sulisdo¢ expens&s Total dlrect spending B2a 67.994 67.YJ4 61￿89 22 Support costs for ch8rltable acdvldes Totsl Total Funds 202S 25 2024 Administrative overh&7ds BIRD rent and overheads Administration fees Telephone Stauonery. printing and posrag¢ Siibscriptions 15.854 20.IMJ) 15054 16,178 18.848 224 205 1,223 32 40lYJ 1,171 376 209 177 .562 799 lJ62 799 Bookkeeping Sundry eX￿n￿eS Indemnity dnd public liability Charitable contribution8 l£sal and professional fees 559 336 559 336 975 975 Financial costs Bank ihar8es Depreciaiion & AnM)rtisation in total 144 190 104 257 Total support costs 4Uii 44.811 44.618 All the expenditure Èn the prior year wai unres¢ri¢ted. 23 Other Expendlture- Governance costs Conyni vtar Unrtstr6¢tid CuTr¢nt ye•r Kestricfed Current veaT Tv¢ai FuDd5 Prior Year Totsl Fund5 2024 Independent Examinerfs fees 1,782 1,782 1.732 Totsl Governance costs 1.782 1,782 1,732 16 BATH GENERAL PRACTICE EDUCATION AND RKSEARCH TRUST D¢¢alled aDalysFs of Snconbe Wbd expendith for the ffided 31 March 2025 as requir￿ by the SORP 2015 24 Total Charitable ex￿￿￿tUre 20 20 24 Total direct spending Tots] slJPPQrt LOSts. Total Governance costs B2a B2d B2e 67,994 44.81 I 1.782 67,994 44011 1,782 61 J89 44,618 1,732 TotAI ch8rltable expettdlture B2 114587 107.939 17