REGISTERED CHARITY NUMBER: 1013233 Report of the Trustees and Unaudited Flnanclal Statements for the Year Ended 31 December 2025 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 Oecember 2025 Pa8e Report of the Trustees Independent Examiner's Report Statement of Financial A¢tivities Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activities io
BRITISH SOCIETY OF PROSTHODONTICS Report of the Trustees for the Year Ended 31 Oecember 2025 During 2025, the society has been very busy. Our 71st annual conference was held in London under the presidency of Dr Shiyanè Eliyas and we welcomed 335 delegate5 to the historic Royal Institution of Great Britain. The theme was 'Sustainability in Prosthodontics. with an impressive line-up of internationally renowned speakers sharing their expertise. Dentistry and prosthodontics, like many other fields, are facing the pressing challenge of embracing Sustainability, which is not just an ethical responsibility but also a necessity for future generations and feedback from delegates was very positive. Our very successful web b3sed interactive CPD ha5 continued again this year with our thirteenth series of live webinars. This series of five webinars has also been made available to view 'on demand, for our members. Moving forwards following feedback frorn members. we will end the live webinar5 and pre-record them instead and think about recording podcasts additionally. We were able to hold our successful early practitioner study day this year again and feedback from those who attended was excellent with delegate5 saying that examiner feedback gave them confidence in answering exarn questions. Additionally, we attended the BDAIoentiStry Show event in May 2025 as an exhibitor but a150 provided a guest lecture slot in the specialty interest theatre. We gained some new members from this event1281 and are planning on attending again next year. Taking into account new members jtsining and current members cancelling, we started 2025 with 545 members and ended with 461 members. Most rnembers who cancelled did so because of retirement or ill health or a change in their circumstances Ifor example undergraduates do not want to pay the increased membership fee once they graduate and become an early practitioner. Likewise, those in training positionslearly practitioners often do not renew when their training period ends and they need to pay the increased ordinary membership fee. Many new members joined to attend the conference held in London, to attend the study day and also from the dentistry show event in May. These member5 tend not to renew the following year so we need to look at what more we can do to retain them for longer. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charitv. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1013233 Principzl address PO Box 179 Liverpool Merseyside L17 6XA Trustees Mr J Owens (resigned 3.4.251 Miss S L King (resigned 3.4.251 Dr S Eliyas Dr U Patel Ms S Hackett (appointed 3.4.251 Professor S Shahdad lappointed 3.4.251 Mr N Poyser lappointed 3.4.251 Page I
BRITISH SOCIETY OF PROSTHODONTICS Report of the Trustees for the Year Ended 31 Oecember 2025 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Butterworth 8arlow Ch8rtered Account8nts Butterworth Barlow House 10 Derby Street Prescot Liverpool Merseyside L34 3LG Approved by order of the board of tru5tee5 on 18 February 2026 and signed on it5 behalf by.. Profe550r S Shahdad - Trustee Page 2
Independent Examlner's Report to the Trustees of Brit15h Society of Prosthodontics Independent examiner's report to the trusiees of British Society of Prosthodontits I report to the charity trustees on my examination of the accounts of British Society of Prosthodontics (the Trustl for the year ended 31 December 2025. Responslbllltles and basis of report As the charity trustees of the Trust you are responsible for the prepar8tion of the accounts in accordance with the requirements of the Charities Act 20111.the Act'l. I 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 I have followed all applicable Direction5 given by the Charity Commission under Section 14515llbl of the Act. Independent examlner's ststement I have completed my examination. I 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.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Report51 Regulation5 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. I have no concerns 3nd have corne 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 Barlow Chartered Accountants Butterworth Barlow Liverpool Merseyside L34 3LG 18 February 2026 Page 3
BRITISH SOCIETY OF PROSTHODONTICS Statement of Financial Activities for the Year Ended 31 Oecember 2025 31.12.25 Unrestricted fund 31.12.24 Ttstal funds Notes INCOME AND ENDOWMENTS FROM Charitable artivltles General 161,S45 147,426 EXPENDITURE ON Charitable activitie5 General 144,415 133,533 NET INCOME 17.130 13.893 RECONCILIATION OF FUNDS Total fund5 brought forward 214.249 2QKI,356 TOTAL FUNDS CARRIED FORWARD 231,379 214,249 The notes form part of these financial statements Page 4
BRITISH SOCIETY OF PROSTHODONTICS Balance Sheet 31 December 2025 31.12.25 Unrestricted fund 31.12.24 Ttstal funds Notes CURRENT AssErs Debtors C8sh at b8nk and in hand 57,702 179,170 29,934 189,352 236,872 219,286 CREDITORS Amounts falling due within one year 15,4931 15,0371 NET CURRENT ASSETS 231.379 214,249 TOTAL ASSETS LESS CURRENT UABILITIES 231,379 214,249 NET ASSErs 231.379 214,249 FUNDS Unrestricted funds 231,379 214.249 TOTALFUNDS 231,379 214.249 The financial statements were approved by the Board of Trustees and authorised for issue on 18 February 2026 and were signed on it5 behalf bv.. SLL.I S(.LJ Professor S Shahdad - 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 Oecember 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The fin8nci31 statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities 50RP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to ch8rities preparing their accounts in accordance with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191., 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 Activitie5 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 recogni5ed as expenditure a5 soon a5 there 15 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 rnea5ured reliably. Expenditure 15 accounted for on an accruals ba515 and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directlv 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 accounlln8 Unrestricted fund5 can be used in accordance with the charitable objectives at the discretion of the tru5tee5. Restricted funds can only be used for particular restricted purp05e5 Wlthin the objects of the charity. Re5triction5 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 15 included in the notes to the financial statements. TRUSTEES, REMUNERATION AND BENEFITS There were no tru5tee5' remuneration or other benefit5 for the year ended 31 December 2025 nor for the year ended 31 December 2024. Trustees. expenses There were no trustees. expenses paid for the ye3r ended 31 December 2025 nor for the year ended 31 December 2024. Page 6 continued...
BRITISH SOCIETY OF PROSTHODONTICS Notes to the Financial Statements- continued for the Year Ended 31 Oecember 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIALA1VITIES Unrestricted fund INCOME AND ENDOWMENT5 FROM Charitable activitie5 General 147,426 EXPENDITURE ON Charitable activities General 133.533 NET INCOME 13,893 RECONCILIATION OF FUNDS Total funds brought forward 200,3S6 TOTAL FUNDS CARRIED FORWARD 214,249 DEBTORS.. AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.12.25 31.12.24 Prepayments 57,702 29,934 CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Trade creditor5 Other creditors 4,443 1,050 12 5,025 5,493 5,037 Page 7 continued...
BRITISH SOCIETY OF PROSTHODONTICS Notes to the Financial Statements- continued for the Year Ended 31 Oecember 2025 MOVEMENT IN FUNDS Net movement in funds At 31.12.25 At 1.1.25 Unrestricted funds General fund 214,249 17,130 231,379 TOTAL FUNDS 214.249 17,130 231,379 Net rnovement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 161,S4S 1144,4151 17,130 TOTAL FUNDS 161,545 1144,4151 17,130 Comparatlves for movement In fvnds Net movement in funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 200,356 13,893 214,249 TOTAL FUNDS 200.356 13,893 214,249 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 147,426 1133,5331 13,893 TOTAL FUNDS 147.426 1133,5331 13,893 Page 8 continued...
BRITISH SOCIETY OF PROSTHODONTICS Notes to the Financial Statements- continued for the Year Ended 31 Oecember 2025 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 31.12.25 At 1.1.24 Unrestrlcted funds General fund 200.356 31,023 231,379 TOTAL FUNDS 200,356 31,023 231,379 A current year 12 month5 and prior year 12 rnonths cornbined net movement in funds, included in the above are as follows.. Incorning resources Resources expended Movement in funds Unrestrlcted funds General fund 308,971 1277,9481 31,023 TOTAL FUNDS 308,971 1277,9481 31,023 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2025. Page 9
BRITISH SOCIETY OF PROSTHODONTICS Detailed Statement of Financial Activities for the Year Ended 31 Oecember 2025 31.12.25 31.12.24 INCOME AND ENDOWMENTS Charitable artivltles Subscriptions Conference income Event income Other income 35,070 121,756 4,279 440 36.75S 107,071 3.060 540 161,545 147,426 Total incoming resources 161,545 147,426 EXPENDuRE Charitsble artivities W3ges Event costs Conference costs Insurance Telephone Postage and stationery Advertising and marketing Sundries Travel and subsistence Website costs Bank charge5 Accountancy Name plates & badges Software & subscriptions 13,342 6,147 100,281 536 432 547 9,287 335 4,436 5,405 389 1,470 500 1,308 14,32S 8,400 88.827 523 432 2,201 6.711 225 773 5,057 404 1,020 3,480 1.155 144,415 133.533 Total resource5 expended 144,415 133.533 Net intome 17,130 13.893 Thi5 page does not form part of the statutory financial statement5 Page 10