REGISTERED CHARITY NUMBER: 1013233 

## Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31 December 2023 

for 

BRITISH SOCIETY OF PROSTHODONTICS 

Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG 



BRITISH SOCIETY OF PROSTHODONTICS 

## Contents of the Financial Statements for the Year Ended 31 December 2023 

|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|to|2|
|Independent Examiner's Report||3||
|Statement of Financial Activities||4||
|Balance Sheet||5||
|Notes to the Financial Statements|6|to|10|
|DetailedStatementofFinancialActivities||11||





## BRITISH SOCIETY OF PROSTHODONTICS 

## Report of the Trustees for the Year Ended 31 December 2023 

During 2023, the society has been very busy. During our platinum anniversary year, our annual conference was held in Birmingham under the presidency of Dr Suresh Nayar and we welcomed 234 delegates, including 23 International delegates. The theme was 'One World, One Prosthodontics' and we had an impressive line-up of internationally renowned speakers from around the globe sharing their expertise. The aim was to showcase the differences and similarities in all areas of Prosthodontics worldwide and feedback from delegates was very positive. 

Our very successful web based interactive CPD has continued again this year with our eleventh series of live webinars. This series of six webinars has also been made available to view 'on demand’ for our members. 

We were able to hold our successful young practitioner study day this year face to face for the first time since before the pandemic and feedback from those who attended was excellent with delegates saying that examiner feedback gave them confidence in answering exam questions. We also saw the first of three planned undergraduate roadshow events which took place in Cardiff in November with the aim of promoting prosthodontics and our society to the undergraduate population. Two more of these events are planned for Liverpool and Belfast in 2024 with more if demand dictates. 

Additionally, we attended the BDA/Dentistry show event in May 2023 as an exhibitor but also provided a guest lecture slot in the specialty interest theatre. We gained some new members from this event and are planning on attending again next year. 

Taking into account new members joining and current members cancelling, we started 2023 with 457 members and ended with 498 members. Most members who cancelled did so because of retirement or ill health. Many new members joined in order to attend the conference held in Birmingham and from the dentistry show event in May. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## REFERENCE AND ADMINISTRATIVE DETAILS 

## Registered Charity number 

1013233 

## Principal address 

PO Box 179 

Liverpool Merseyside L17 6XA 

## Trustees 

Ms P Yule 

D Barker (resigned 24.3.23) 

S Nayer J Owen Miss S L King Dr S Eliyas (appointed 24.3.23) 

Page 1 



## BRITISH SOCIETY OF PROSTHODONTICS 

## Report of the Trustees for the Year Ended 31 December 2023 

## REFERENCE AND ADMINISTRATIVE DETAILS 

Independent Examiner Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG 

Approved by order of the board of trustees on 4 March 2024 and signed on its behalf by: 

Ms P Yule - Trustee 

Page 2 



## Independent Examiner's Report to the Trustees of British Society of Prosthodontics 

## Independent examiner's report to the trustees of British Society of Prosthodontics 

| report to the charity trustees on my examination of the accounts of British Society of Prosthodontics (the Trust) for the year ended 31 December 2023. 

## Responsibilities and basis of report 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act'). 

| report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## Independent examiner's statement 

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

## Butterworth Baclow 

Butterworth Barlow Chartered Accountants 

Butterworth Barlow 

## Liverpool 

Merseyside L34 3LG 

4 March 2024 

Page 3 



## BRITISH SOCIETY OF PROSTHODONTICS 

## Statement of Financial Activities for the Year Ended 31 December 2023 

|||31.12.23|31.12.22|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|INCOME AND ENDOWMENTS FROM||||
|Charitable activities||||
|General||139,598|76,988|
|EXPENDITURE ON||||
|Charitable activities||||
|General||113,396|71,798|
|NET INCOME||26,202|5,190|
|RECONCILIATION OF FUNDS||||
|Total funds brought forward||174,154|168,964|
|TOTALFUNDSCARRIEDFORWARD||200,356|174,154|



The notes form part of these financial statements 

Page 4 



BRITISH SOCIETY OF PROSTHODONTICS 

## Balance Sheet 

## 31 December 2023 

|||31.12.23|31.12.22|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|CURRENT ASSETS||||
|Debtors|4|130|21,995|
|Cash at bank and in hand||204,522|165,288|
|||204,652|187,283|
|CREDITORS||||
|Amounts falling due within oneyear|5|(4,296)|(13,129)|
|NET CURRENT ASSETS||200,356|174,154|
|TOTALASSETS LESS CURRENT LIABILITIES||200,356|174,154|
|NETASSETS||200,356|174,154|
|FUNDS|6|||
|Unrestricted funds||200,356|174,154|
|TOTALFUNDS||200,356|174,154|



The financial statements were approved by the Board of Trustees and authorised for issue on 4 March 2024 and were signed on its behalf by: 

P Yule - Trustee 

The notes form part of these financial statements 

Page 5 



BRITISH SOCIETY OF PROSTHODONTICS 

## Notes to the Financial Statements for the Year Ended 31 December 2023 

## 1. ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## 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. 

## Taxation 

The charity is exempt from 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. 

2. TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. 

## Trustees’ expenses 

There were no_ trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. 

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continued... 



## BRITISH SOCIETY OF PROSTHODONTICS 

## Notes to the Financial Statements - continued for the Year Ended 31 December 2023 

## 3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 

4. 

|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||
|---|---|---|
|||Unrestricted|
|||fund|
|||£|
|INCOME AND ENDOWMENTS FROM|||
|Charitable activities|||
|General||76,988|
|EXPENDITURE ON|||
|Charitable activities|||
|General||71,798|
|NET INCOME||5,190|
|RECONCILIATION OF FUNDS|||
|Total funds brought forward||168,964|
|TOTAL FUNDS CARRIED FORWARD||174,154|
|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||
||31.12.23|31.12.22|
||£|£|
|Trade debtors|-|4,900|
|Prepayments|130|17,095|
||130|21,995|



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continued... 



BRITISH SOCIETY OF PROSTHODONTICS 

## Notes to the Financial Statements - continued for the Year Ended 31 December 2023 

## 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

|5.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||
|---|---|---|---|---|
||||31.12.23|31.12.22|
||||£|£|
||Trade creditors||9|2,109|
||Other creditors||4,287|11,020|
||||4,296|13,129|
|6.|MOVEMENT IN FUNDS||||
||||Net||
||||movement|At|
|||At 1.1.23|in funds|31.12.23|
|||£|£|£|
||Unrestricted funds||||
||General fund|174,154|26,202|200,356|
||TOTAL FUNDS|174,154|26,202|200,356|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||Unrestricted funds||||
||General fund|139,598|(113,396)|26,202|
||TOTALFUNDS|139,598|(113,396)|26,202|
||Comparatives for movement in funds||||
||||Net||
||||movement|At|
|||At 1.1.22|in funds|31.12.22|
|||£|£|£|
||Unrestricted funds||||
||General fund|168,964|5,190|174,154|
||TOTALFUNDS|168,964|5,190|174,154|



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continued... 



## BRITISH SOCIETY OF PROSTHODONTICS 

## Notes to the Financial Statements - continued for the Year Ended 31 December 2023 

## 6. 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|76,988|(71,798)|5,190|
|TOTALFUNDS|76,988|(71,798)|5,190|



A current year 12 months and prior year 12 months combined position is as follows: 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.22|in funds|31.12.23|
||£|£|£|
|Unrestricted funds||||
|General fund|168,964|31,392|200,356|
|TOTALFUNDS|168,964|31,392|200,356|



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|216,586|(185,194)|31,392|
|TOTALFUNDS|216,586|(185,194)|31,392|



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continued... 



BRITISH SOCIETY OF PROSTHODONTICS 

Notes to the Financial Statements - continued for the Year Ended 31 December 2023 

## 7. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31 December 2023. 

Page 10 



## BRITISH SOCIETY OF PROSTHODONTICS 

## Detailed Statement of Financial Activities for the Year Ended 31 December 2023 

||31.12.23|31.12.22|
|---|---|---|
||£|£|
|INCOME AND ENDOWMENTS|||
|Charitable activities|||
|Subscriptions|38,840|38,268|
|Conference income|98,337|37,920|
|Event income|1,931|-|
|Other income|490|800|
||139,598|76,988|
|Total incoming resources|139,598|76,988|
|EXPENDITURE|||
|Charitable activities|||
|Wages|11,554|8,592|
|Event Costs|10,260|2,858|
|Conference Costs|73,836|41,048|
|Insurance|494|494|
|Telephone|432|360|
|Postage and stationery|448|473|
|Advertising and marketing|9,159|4,649|
|Sundries|35|35|
|Travel and Subsistence|116|868|
|Website costs|4,769|5,997|
|Bank charges|464|334|
|Accountancy|762|750|
|Name plate renewal|-|4,316|
|Software Subscription|1,067|1,024|
||113,396|71,798|
|Total resources expended|113,396|71,798|
|Netincome|26,202|5,190|



This page does not form part of the statutory financial statements 

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