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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1013233

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

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 2024
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10 
BRITISH SOCIETY OF PROSTHODONTICS

Report of the Trustees
for the Year Ended 31 December 2024

During2024,the societyhas been very busy.Our70thannualconferencewas heldin Cardiffunderthe presidency of
MrJamesOwensandwewelcomed350delegates,themostsince2015!Thethemewas'Prosthodonticsat the
Interface-ArtandSciencewithanimpressiveline-upofinternationallyrenownedspeakerssharingtheir expertise.
The aim was to explore the many interfaces of prosthodontics and feedback from delegates was very positive.

OurverysuccessfulwebbasedinteractiveCPDhascontinuedagainthisyearwithourtwelfthseriesof live webinars.
This series of six webinars has also been made available to view 'on demand' for our members.

Wewereabletoholdoursuccessfulearlypractitionerstudydaythisyearagainandfeedbackfromthose who
attendedwasexcellentwithdelegatessayingthatexaminerfeedbackgavethemconfidenceinanswering exam
questions.WealsosawanotherthreeundergraduateroadshoweventstakingplaceinLiverpool,Belfastand Bristol
thisyearwiththeaimofpromotingprosthodonticsandoursocietytotheundergraduatepopulation.Intotal, we
received 54 new members from these events as well as promoting the society to the undergraduate population.

Additionally,we attendedthe BDA/Dentistryshow event in May 2024 as an exhibitorbut also provideda guest  lecture
slotinthespecialtyinteresttheatre.Wegainedsomenewmembersfromthisevent(27)andareplanning on
attending again next year.

Takingintoaccountnewmembersjoiningandcurrentmemberscancelling,westarted2024with504members and
endedwith537members,increasinguponthesenumbersfromlastyear.Mostmemberswhocancelleddid so
becauseofretirementorillhealthorachangeintheircircumstances.Manynewmembersjoinedinorderto attend
theconferenceheldinCardiff,toattendthestudydayandalsofromthedentistryshoweventinMay and
undergraduate roadshows.

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

Dr P Yule (resigned 4.6.24)
Dr S Nayar (resigned 18.4.24)
Mr J Owens
Miss S L King
Dr S Eliyas
Dr U Patel (appointed 18.4.24)

Page 1

BRITISH SOCIETY OF PROSTHODONTICS

Report of the Trustees for the Year Ended 31 December 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG 03 Mar 2025

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................

Dr U Patel - 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

I reporttothecharitytrusteesonmy examinationof theaccountsof BritishSocietyof Prosthodontics(theTrust) for
the year ended 31 December 2024.

Responsibilities and basis of report

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').

I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunderSection 145(5)(b)
of the Act.

Independent examiner's statement

I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnection 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. 

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Butterworth Barlow 

Butterworth Barlow Chartered Accountants

Butterworth Barlow
Liverpool
Merseyside

L34 3LG 03 Mar 2025 

Date: .............................................

Page 3

BRITISH SOCIETY OF PROSTHODONTICS

Statement of Financial Activities for the Year Ended 31 December 2024

31.12.24 31.12.23
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Charitable activities
General 147,426 139,598
EXPENDITURE ON
Charitable activities
General 133,533 113,396
NET INCOME 13,893 26,202
RECONCILIATION OF FUNDS
Total funds brought forward 200,356 174,154
TOTAL FUNDS CARRIED FORWARD 214,249 200,356 
The notes form part of these financial statements

Page 4

BRITISH SOCIETY OF PROSTHODONTICS

Balance Sheet 31 December 2024

31.12.24 31.12.23
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Debtors 4 29,934 130
Cash at bank and in hand 189,352 204,522
219,286 204,652
CREDITORS
Amounts falling due within one year 5 (5,037) (4,296)
NET CURRENT ASSETS 214,249 200,356
TOTAL ASSETS LESS CURRENT LIABILITIES 214,249 200,356
NET ASSETS 214,249 200,356
FUNDS 6
Unrestricted funds 214,249 200,356
TOTAL FUNDS 214,249 200,356

The financial statements were approved by the Board of Trustees and authorised for issue on 03 Mar 2025 ............................................. and were signed on its behalf by:

............................................. Dr U Patel - 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 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsof thecharity,whichis a publicbenefitentityunderFRS 102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith 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.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees'remunerationor other benefitsfor the year ended 31 December 2024 nor for the year
ended 31 December 2023.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31December2024norfortheyear ended
31 December 2023.

continued...

Page 6

BRITISH SOCIETY OF PROSTHODONTICS

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Charitable activities
General
EXPENDITURE ON
Charitable activities
General
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
4.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
5.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
6.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS		 At 1.1.24
£
200,356
200,356		 Unrestricted
fund
£
139,598
113,396
26,202
174,154
200,356
31.12.24
31.12.23
£
£
29,934
130
31.12.24
31.12.23
£
£
12
9
5,025
4,287
5,037
4,296
Net
movement
At
in funds
31.12.24
£
£
13,893
214,249
13,893
214,249		 
continued...

Page 7

BRITISH SOCIETY OF PROSTHODONTICS

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
147,426
147,426		 Resources
Movement
expended
in funds
£
£
(133,533)
13,893
(133,533)
13,893

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS		 At 1.1.23
£
174,154
174,154		 Net
movement
in funds
£
26,202
26,202		 At
31.12.23
£
200,356
200,356 
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
139,598
139,598		 Resources
Movement
expended
in funds
£
£
(113,396)
26,202
(113,396)
26,202		 
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 At 1.1.23
£
174,154
174,154		 Net
movement
in funds
£
40,095
40,095		 At
31.12.24
£
214,249
214,249 
continued...

Page 8

BRITISH SOCIETY OF PROSTHODONTICS

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. MOVEMENT IN FUNDS - continued

A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
287,024
287,024		 Resources
Movement
expended
in funds
£
£
(246,929)
40,095
(246,929)
40,095

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 9

BRITISH SOCIETY OF PROSTHODONTICS

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Charitable activities
Subscriptions 36,755 38,840
Conference income 107,071 98,337
Event income 3,060 1,931
Other income 540 490
147,426 139,598
Total incoming resources 147,426 139,598
EXPENDITURE
Charitable activities
Wages 14,325 11,554
Event costs 8,400 10,260
Conference costs 88,827 73,836
Insurance 523 494
Telephone 432 432
Postage and stationery 2,201 448
Advertising and marketing 6,711 9,159
Sundries 225 35
Travel and subsistence 773 116
Website costs 5,057 4,769
Bank charges 404 464
Accountancy 1,020 762
Name plates & badges 3,480 -
Software & subscriptions 1,155 1,067
133,533 113,396
Total resources expended 133,533 113,396
Net income 13,893 26,202 
This page does not form part of the statutory financial statements

Page 10

Issuer

Butterworth Barlow

Document generated Mon, 3rd Mar 2025 11:48:03 GMT

Document fingerprint c41a0e606e848827d341cba64f7accd7

Parties involved with this document

Document processed

Party + Fingerprint

Mon, 3rd Mar 2025 12:17:40 GMT Mon, 3rd Mar 2025 12:49:37 GMT

Dr Upen Patel - Signer (60c2991fabbd65adde0a08d1a773d5bd) Gavin Butterworth - Signer (33733809d4f831ad9f8fe378be306c0b)

Audit history log

Date

Action

Mon, 3rd Mar 2025 11:48:03 GMT Mon, 3rd Mar 2025 11:48:03 GMT Mon, 3rd Mar 2025 11:48:03 GMT Mon, 3rd Mar 2025 11:48:03 GMT Mon, 3rd Mar 2025 11:48:09 GMT Mon, 3rd Mar 2025 11:48:09 GMT Mon, 3rd Mar 2025 11:48:09 GMT Mon, 3rd Mar 2025 12:16:34 GMT Mon, 3rd Mar 2025 12:16:48 GMT Mon, 3rd Mar 2025 12:17:40 GMT Mon, 3rd Mar 2025 12:17:40 GMT Mon, 3rd Mar 2025 12:17:41 GMT Mon, 3rd Mar 2025 12:17:41 GMT Mon, 3rd Mar 2025 12:49:05 GMT Mon, 3rd Mar 2025 12:49:37 GMT Mon, 3rd Mar 2025 12:49:37 GMT Mon, 3rd Mar 2025 12:49:38 GMT

Envelope generated with fingerprint 736ac9d338c3373896db6201032105fd35.176.231.177 Document generated with fingerprint c41a0e606e848827d341cba64f7accd7.35.176.231.177 Dr Upen Patel has been assigned to this envelope.35.176.231.177 Gavin Butterworth has been assigned to this envelope.35.176.231.177 Envelope generated Sent the envelope to Dr Upen Patel for signing Document emailed to party email3.10.199.169 Dr Upen Patel viewed the envelope147.188.76.229 Dr Upen Patel viewed the envelope172.167.202.115 Dr Upen Patel signed the envelope147.188.76.229 Sent the envelope to Gavin Butterworth for signing147.188.76.229 Document emailed to party email18.175.172.104 Dr Upen Patel viewed the envelope147.188.76.229 Gavin Butterworth viewed the envelope81.149.92.63 Gavin Butterworth signed the envelope81.149.92.63 This envelope has been signed by all parties81.149.92.63 Gavin Butterworth viewed the envelope81.149.92.63