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← British Society Of Toxicological Pathology

2024-09-30-accounts

The British Society of Toxicological Pathology

Independent examination for the year ended 30th September 2024

Charity no: 1043793

The British Society of Toxicological Pathology (Charity number 1043793)

Financial statements

for the year ended 30th September 2024

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Contents
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Page
Independent Examiner's report 1
Statement of financial activities 2
Balance sheet 3
Notes to the financial statements 4-9
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BRITISH SOCIETY OF TOXICOLOGICAL PATHOLOGY

BSTP Secretariat BSTP POHarrogateBox 819 North Yorkshire HG1 9XF

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Trustees’ Annual Report for the period ist October 2023 to 30th September 2024

REFERENCE AND ADMINISTRATION DETAILS

Charity Name British Society of Toxicological Pathology Other names charity is known by: BSTP Registered Charity Number: 1043793 Charity’s principal address: BSTP, PO Box 819, Harrogate, North Yorkshire, HG1 9XF, UK.

Names of charity trustees who managed the charity (from November 2023 to November 2024)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Type of governing document: Constitution adopted 26th November 2021

How the charity is constituted:

Association consisting of 195 members as of 30th September 2024

Trustee selection methods:

Trustees are elected by members every two years and, in the case of the Chair(s) of the Education Subcommittee every 4 years, at the appropriate annual general meeting

ADDITIONAL GOVERNANCE ISSUES

All trustees give their time voluntarily and receive no remuneration or other benefits

OBJECTIVES AND ACTIVITIES

Summary of the objectives of the charity set out in its governing document

The two stated constitutional aims of the BSTP are.

  1. To foster education and training in toxicological pathology

  2. To advance pathology for the public benefit in all its aspects pertaining to the effects of extraneous substances and environmental agents to which man or other species are exposed by design or adventitiously.

Page 1 of 8

BRITISH SOCIETY OF TOXICOLOGICAL PATHOLOGY

BSTP Secretariat BSTP PO Box 819 North Yorkshire HG1 9XF

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Email
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Web Site.https//www_bstporguk

In order to achieve these aims, the society kept in mind the Charity Commission’s guidance on public benefit at all Trustee (Council) meetings.

The Trustees (Council), together with a subcommittee comprised of approximately 12 other members of the society work together to organise and promote a programme of continuing education symposia (CES) and other events which are open to members of the society as well as non-members including students/residents and those at the start of their pathology career. These symposia also provide an opportunity for toxicological and discovery pathologists (and other scientists working with animal models), clinical pathologists and toxicologists, as well as non-clinical regulatory scientists to learn about recent scientific advances and enhance their continuing professional development. Two CES are run each year with the BSTP providing at each event, at least one free place and also reduced registration fees to individuals working within an “early career” environment, for example stipendiary students/researchers studying/working within a relevant scientific field (e.g. PhD students), veterinary pathology residents and professional trainee pathologists working towards a professional qualification (residents) or gaining more experience within the field of toxicological pathology.

An Annual Scientific meeting is also organised (sometimes in conjunction with other societies or organisations) for attendees to learn about recent scientific advances and enhance their continuing professional development. Again, the BSTP aim to provide at least one free place and additionally reduced registration fees to individuals working within an “early career” environment at this event. The Annuai Scientific Meeting also enables junior members of the profession to present posters or speak about their research in an informal setting. Other short scientific meetings may be organised on an occasional basis.

Additional details of objectives and activities

As part of the objectives stated above, the society holds meetings and promotes scientific research and publications relating to toxicological pathology.

In addition to the Trustees, the BSTP has an Education Subcommittee comprising approximately 12 volunteers who, using their expertise, encourage, help, and advise those new to the profession to organise events.

For all events, a volunteer is appointed as the Scientific Organiser and they (with help and advice from the Trustees and Education Subcommittee) organise the programme and lhaise with all speakers and any other organisers.

Without the contribution of the volunteers, Trustees, and the Education Subcommittee, the BSTP would not be able to run these events which attract people to attend not just from the UK and Europe but also from the USA, India, North Africa, and Asia.

Whilst the aim for all events ts to break even, any surplus funds achieved are used to offset any deficits and enable the BSTP to provide the free place and reduced registration fees at future events for those working within an “early career” environment. Additionally, the BSTP aims to provide bursaries (on request) to help towards the cost of registration and travel from interested members and non-members of the BSTP.

Summary of the main achievements of the charity during the year

The 38th Annual Scientific Meeting of the BSTP was held on Wednesday 15th - Thursday 16th November 2023 at Aptuit, an Evotec Company in Verona, Italy The topic for the meeting was Pre-Clinical Translatability and Pathology of Cell Therapies

In 2024 both CES were held as online events (via Zoom) - CES 9° Digestive System (February 2024) and CES 10: Urinary System (July 2024)

Page 2 of 8

BRITISH SOCIETY OF TOXICOLOGICAL PATHOLOGY

BSTP Secretariat

PO Box 819

North Yorkshire HG1 9XF

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Between October 2023 - September 2024, six webinars were held, either solely by the BSTP or in conjunction with other societies (all free of charge).

These were:

BSTP/STP Joint Webinar
October 2023		 Mouse Kidney Parvovirus: Discovery of a Novel
Pathogen of Laboratory Mice and Characterization of
Its Impact on Research
Drs Sarah Santagostino and Sebastien Monette
BSTP Webinar
December 2023		 Neural Biomarkers
Dr Ingrid Pardo
ESTP 10th Joint Webinar ESTP/SFPT/BSTP
and ECVP/ESVP
March 2024		 From Toxicologic Pathologist to Project Toxicologist:
Navigating Career Transitions
Drs Kuno Wuersch, Bhanu Singh, Tim LaBranche, and
Enrico Vezzali
BSTP/STP Joint Webinar
March 2024		 Assessment of molecular pathways associated with
AAV-induced DRG toxicity in mice and monkeys offers
opportunity for potential biomarker development.
Drs Ingrid Pardo and Zachary Hawley
BSTP/TIATP Joint Webinar
May 2024		 ranslational considerations of non-clinical findings in
AAV-Vector gene therapy.
Drs Emily Meseck and Francis Tukov
ESTP 11th Joint Webinar ESTP/SFPT/BSTP
and ECVP/ESVP
September 2024		 Digital Pathology in veterinary and toxicologic
pathology
Drs Aleks Zuraw, Lise Bertrand, and Elena Ricard

BSTP trainee engagement

Due to the shortage of toxicological pathologists in the UK and Europe there ts a perceived difficulty tn filling vacancies in the industry The BSTP ts still working on a number of initiatives to engage with veterinary students/graduates and to provide opportunities for them to make a career in the industry. Different Initiatives were carried out in 2024. Engagement activities continued in 2024 including several university career fairs. The trainee representative for the BSTP Education Subcommittee (Roy Wakefield) attended a careers day at Bristol Vet School where he gave a presentation on working in the field of toxicological pathology. Rebecca Terry also continues to be involved in promoting the BSTP through interactions with Cambridge Vet School and the Royal Veterinary College The trainee representative will continue to serve as a point of contact for interested residents and informa! conversations and will be reaching out to universities hosting residency programs in 2025 to try and further engage with veterinary pathology residents and discuss what the BSTP can offer. Trainee Industrial Placement Programs will be offered at GlaxoSmithKline in 2025, as well as internship placements for undergraduates being organised at the Labcorp facilities in Harrogate and Huntingdon this year, which are hoped will be of interest to students considering a career in toxicologic pathology

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BRITISH SOCIETY OF TOXICOLOGICAL PATHOLOGY

BSTP Secretariat BSTP

Harrogate North Yorkshire HG1 9XF

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BSTP sponsored publicationss—(‘iéiC;O™O™!!O!

Toxicologic Pathology continues to be the official journal of the BSTP. The BSTP Council reviewed and endorsed two articles in 2023/2024, both for the Scientific and Regulatory Policy Committee of the Society of Toxicologic Pathology.

Digital pathology strategy

This group has temporarily been disbanded due to work and time constraints; however, several key members remain available to the BSTP Council for advice and input as needed, including the incoming Junior Vice-President, i.

New policies implemented

The BSTP Reserves Policy was reviewed again in early 2024 to ensure that the wording included therein was Clear and consistent with the wording of the Trustees Report and will be reviewed annually in the future, Other policies implemented during 2022/2023 will be reviewed next year (2024/2025).

Interactions with other societies and professional bodies during 2023/2024

Royal College of Pathologists - the BSTP has formal representation on the Specialty Advisory Committee

(SAC) for Toxicology xy

Society of Toxicologic Pathology (STP) - The BSTP and STP have a memorandum of understanding to share educational material to help the STP develop educational events within the US, based on the BSTP model. The BSTP also provides volunteers as follows:

In 2023/2024, the STP and BSTP continued to collaborate and jointly organise two educational webinars (see above in ‘Summary of Main Achievements’) The BSTP organised educational content and the STP provided the information technology infrastructure

European Society of Toxicological Pathology (ESTP) - the BSTP has a volunteer observer on the ESTP Board (QQ) and also provides funding towards a sponsored award - the BSTP Chirukandath Gopinath Lecture Award This was awarded at the 5th Cutting Edge Pathology Congress (ESVP/ECVP/ESTP/ SEAPV joint congress) in August to Dr Deepa Rao. In 2023/2024, the BSTP contributed to the cost of running the two joint ESTP/BSTP webinars (see above itn ‘Summary of Main Achievements’), and it is expected that the BSTP will contribute to future webinars in 2024/2025 British Toxicology Society (BTS) - the BSTP has a volunteer member on the BTS Scientific Subcommittee Qs), providing input into the organisation of the BTS Annual Scientific Meeting, and also leading the organisation of a BSTP-sponsored symposium at the BTS ASM in alternate years. The BSTP Education Subcommittee organised a symposium consisting of a ‘Pot-Pourri of Pathology’ at the 2024 BTS ASM Other Interactions :

During the last year, the President QM) bas attended joint teleconferences with Presidents of other global tox:cological pathology societies The societies also maintain a shared spreadsheet containing

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BRITISH SOCIETY OF TOXICOLOGICAL PATHOLOGY BSTP Secretariat ore Harrogate North Yorkshire HG1 9XF

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all planned educational offeringsprovided globally.

=

Communication: Newsletter, Social Media, Journal, and Website

BSTP Newsletter - Two issues of the newsletter in standalone pdf format were published in December 2023 and July 2024, respectively, with individual contributions posted to the BSTP LinkedIn group and BSTP Twitter account.

BSTP Journal - Toxicologic Pathology (jointly with STP and ESTP) — two BSTP Council members worked with the publishers during 2023/2024: one Podcast editor (Elizabeth McInnes), and an Editorial Board member QD. In addition, an STP Associate Editor (Peter Hall) and several other Editorial Board members are also members of the BSTP. The BSTP continued to offer a preferential subscription rate for the journal to members in 2023/2024.

BSTP Website — Volunteer help ensures that the site is working well. However, the BSTP may, In the future, look to make the website more interactive and expand tts use to include such options as membership applications/renewals, registration for events, and a link to access to the new website hosting the slide sets from the EPSR (Deciphex — see below).

EPSR — An agreement for Deciphex to host the BSTP virtual slide collection, at no charge to the Society, was agreed during 2024 and will be announced at the 2024 Annual Scientific Meeting in York.

Additional details of objectives and activities

The BSTP organised the following events in 2023/2024:

The 38th Annual Scientific Meeting of the BSTP was held on Wednesday 15th ~ Thursday 16th November 2023 at Aptuit (an Evotec Company) in Verona, Italy. The topic for the meeting was ‘Pre-Clinical Translatability and Pathology of Cell Therapies’. Seventy-eight people attended, including 6 full bursary recipients (travel, accommodation, and free attendance). Since the ASM was not held in the UK, the Annual General Meeting was held virtually on 30th November 2023 instead.

Virtual Continuing Education Symposium 9° The Digestive System was held on 20th — 29th February 2024 on Tuesday, Wednesday, and Thursday from 13.00 — 16.30 (GMT/UCT). Sixty-four people attended including 3 free place bursary awards and 3 people accessing the reduced registration fee (for those working within an “early career” environment).

Virtual Continuing Education Symposium 10. The Urinary System. 9th — 18th July 2024; Tuesday, Wednesday, and Thursday from 13 00 ~— 17.00 (GMT+1/UCT+1). Sixty-six people attended including 1 free place bursary awards and 1 person accessing the reduced registration fee (for those working within an “early career” environment).

Approved by the Royal Society of Biology for the purposes of CPD, each symposium counted as approximately 66 credits. Approximately 21 5 hours of educational activity was recorded on Attendance Certificates

FINANCIAL REVIEW

Brief statement on the charity's policy on reserves

The BSTP has a Reserves Policy in line with Charity Commission Guidelines, the current reserve fund stands at £160,955, all of which ts unrestricted funds This fund ts held to allow the Society to meet any unforeseen expenditure that may occur As well, it is expected that the costs incurred in holding the CES and ASM will

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BRITISH SOCIETY OF TOXICOLOGICAL PATHOLOGY

BSTP Secretariat PO Box 819 Harrogate North Yorkshire HG1 9XF

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The choice of the RSB as the new Secretariat was made after a rigorous investigation into the cost vs the quality and range of services the Society needs and expects. The RSB has an established track record in supporting learned societies, including some similar to the BSTP. An initial fee of £9600 will be paid to allow the necessary ‘set-up’ functions to be completed; thereafter, a monthly fee of £1110 1s expected to provide sufficient time for our routine requirements (at a cap of 30 hours/month). The Trustees will meet regularly with the RSB throughout 2025 to closely monitor the performance of the RSB and ensure the BSTP ts receiving value for money for the services provided. The RSB wil] provide dedicated personnel, use of their automated membership database (‘Marvin’) with automated renewal processes, accounting and financial support, website updates, and general administrative duties. The current Secretariat will remain available on contract to the BSTP (in a consultancy role only) until the transition to the RSB 1s completed, with the existing contract finally expiring at the end of September 2025.

A review of the Reserves Policy by the Trustees in March 2024 resulted in the view that the BSTP could still continue to meet its current obligations, 1.e. charitable activities (excluding continuing education symposiums and meetings) and governance for at least 5 years, providing income from donations, subscriptions and activities for generating funds does not significantly reduce, and that, in the event that the funds fall to £30,000, immediate action will need to be taken to avoid the possibility of the Society incurring further deficits. After communications with the Society’s accountants last autumn, the Reserve Policy was reviewed in March 2024.

Details of any funds materially in deficit

None

Other financial review details

The BSTP’s main source of income is membership subscription fees, and any surpluses achieved from the events organised. In addition to this, the BSTP receives a small amount of funding from website adverts, donations, and bank interest.

The majority of income is applied to the BSTP’s related activities (1.e. educational events, enabling bursaries or free attendance to those in the early stages of their careers, as well as part-time secretariat and financial help).

OTHER OPTIONAL INFORMATION

Future plans

The 2024 Annual Scientific Meeting will be held as a face-to-face meeting on 14th — 15th November in York, UK. The Annual General Meeting will also be held in person (with an option to attend virtually) at the ASM, on Thursday 14th November.

During 2025 the BSTP will continue to organise Continuing Educational Symposia, so that those who have previously attended have the opportunity to complete the full cycle of symposia. These events will continue to be held virtually (as Zoom meetings).

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BRITISH SOCIETY OF TOXICOLOGICAL PATHOLOGY

BSTP Secretartat BSTP PO Box 819 Harrogate North Yorkshire HG1i 9XF

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VirtualContinuingEducationSymposium 11:EndocrineSystem

~~——~—SO~~

4th - 13th February 2025 on Tuesday, Wednesday, and Thursday from 13.00 ~ 17.00 (GMT+0/UCT+0). Registration for this virtual meeting will open after the Annual Scientific Meeting in November.

Virtual Continuing Education Symposium 12: Cardiovascular System

ist - 10th July 2025 on Tuesday, Wednesday, and Thursday from 13 00 - 17.00 (GMT+1/UCT+1). Planning for the symposium ts already well underway.

The 2025 Annual Scientific Meeting on the topic of ‘Carcinogenicity in the 21st Century’ will be held jointly with the European Society of Toxicologic Pathology on 23rd ~ 26th September 2025 in Manchester, UK. Two Scientific Organisers from the BSTP, plus several members of the organising committee, have already been appointed.

The BSTP would also like to try and reverse the historical trend of declining membership, considered to be largely due to an ageing workforce and fewer trainees as well as industry consolidation. To do this, the society hopes to reach out to those in experimental medicine or toxicology in order to establish their needs and if necessary, offer them the opportunity for relevant training. Additionally, by increasing collaboration with other societies for meetings, the BSTP will aim to provide relevant education for scientists tn other disciplines

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BRITISH SOCIETY OF TOXICOLOGICAL PATHOLOGY

BSTP Secretariat BSTP PO Box 819 Harrogate North Yorkshire HG1 9XF

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~~DECLARATI~~ ON}}}”” ~~.”©=©3)D)eee eee~~

The Trustees declare that they have approved the Trustees' report above.

Signed on behal rustees:

SIGNATURE:

POSITION: P2ES7AGV7 22099 “bat

DATE: 4 MACC HH 2x”

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The British Society of Toxicological Pathology (Charity number 1043793)

Independent Examiners Report

I report on the accounts of The British Society of Toxicological Pathology (charity number 1043793), for the year ended 30th September 2024, which are set out on pages 2 to 9.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts The charity's trustees consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it 1s my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with General Directions given by the Charity Commissioner. 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 explanattons from the trustees concerning any such matters. The procedures undertaken do not provide ali the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report 1s limited to those matters set out in the statement below

Independent examiner's statement

In connection with my examination, no matter has come to my attention

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David Thomas ACA FCCA - Independent Examiner The Barker Partnership Limited 24 High Street Pateley Bridge, Harrogate HG3 5JU

Page |

The British Society of Toxicological Pathology (Charity number 1043793)

Statement of Financial Activities

for the year ended 30th September 2024

Unrestricted Restricted Total] Funds Tota) Funds
Note Funds Funds 2024 2023
£ £ £ £
Incoming and endowments from:
Donations and legacies 5 253 - 253 145
Charitable activities 6 102,470 - 102,470 141,680
Investments 7 1,015 - 1,015 362
Other 8 400 - 400 643
Total ~~104,139~~ ~~-~~ ~~104,139~~ ~~142,830~~
Expenditure on:
Raising funds - - - -
Charitable activities 9 60,635 - 60,635 71,173
Other 10 19,156 - 19,156 21,774
Total ~~79,791~~ - ~~79,791~~ ~~92,947~~
Net gains/(losses) on investments - - - -
Net income/ (expenditure) 24,348 - 24,348 49,882
Transfers between funds - - - -
Other recognised gains/(losses) - - - -
Gains/(losses) on revaluation offixed assets - - - -
Actuarial gains/(losses) on defined
contribution schemes - - - -
Other gains/(losses) - - - -
Net movements in funds 24,348 - 24,348 49,882
Reconciliation offunds
Total funds brought forward 136,607 - 136,607 86,725
Totalfundscarriedforward 160,955 - 160,955 136,607

The statement of financial activities includes all gas and losses in the year AJ] mcoming resources and resources expended derive from continuing activities

Page 2

The British Society of Toxicological Pathology (Charity number 1043793)

Balance sheet Balance sheet
as at30” September2024 2024
2024 2023
£ £ £ £
Note
Current Assets
Debtors 11 2,475 180
Cash at bank and in hand 12 161,049 139,540
163,524 139,720
Creditors: amounts falling due
within oneyear 13 (2,569) (3,112)
Net current assets 160,955 136,607
Total assets less current liabilities 160,955 136,607
The funds ofthe charity
Restricted funds 15 - -
Unrestricted funds 15 160,955 136,607
16 160,955 136,607

In approving these financial statements as trustees of the charity we hereby confirm:

that for the period stated above, the charity was entitled to the exemption conferred by section 144(2) of the Charities Act 2011 and that we acknowledge our responsibilities for ensuring that the charity keeps accounting records which comply with section 130 of the 2011 Act

These accounts have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), effective 1st January 2015

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The notes on pages 4 to 10 form an integral part of these financial statements

Page 3

The British Society of Toxicological Pathology

(Charity number 1043793)

Notes to the financial statements

for the year ended 30th September 2024

  1. Accounting policies The principal accounting policies are summarised below The accounting policies have been applied consistently throughout the year and the preceding year

1.1. Basis of accounting

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1st January 2015, and with the Charities Act 2011

There are two different funds held by the charity, unrestricted and restricted Further explanation of the nature and purpose of each fund 1s included in the notes to the accounts.

Unrestricted funds

These are funds which can be used in accordance with the charitable objectives of the charity at the discretion of the trustees

Restricted funds

These are funds that can only be used for particular restricted purposes within the objectives of the charity Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes

1.3. Recognition of assets & income

Income is recogmsed in the Statement of Financial Activities (SoFA) when a transaction or other event results in an increase in the charity's assets or a reduction in tts liabilities Income 1s only recognised 1n the accounts when all of the criteria regarding entitlement, probable and measurement are met

Recognition of donations and legacies

Income is only recognised in the accounts when all of the criteria regarding entitlement, probable and measurement are met In the case of a grant, evidence of entitlement usually exists when the formal offer of funding 1s communicated in writing to the charity However, in the event that conditions are placed on the grant, those conditions must be met before income is recognised In the case of a donation, entitlement arises immediately on rts receipt

Recognition of investment income

Income from interest is recognised when tts receipt 1s probable and the amount receivable can be measured accurately

Volunteer help

The value of any voluntary help received 1s not included in the accounts but 1s described in the trustees' annual report

Page 4

The British Society of Toxicological Pathology (Charity number 1043793)

Notes to the financial statements

for the year ended 30th September 2024

1.4. Recognition of resources expended

Expenditure 1s the amount of a charity's resources that have been spent or otherwise used 1n carrying out its activities An expense results in either a decrease in a charity's assets or an increase in its liabilities. Liabilities and expenditure are only recognised in the accounts when all of the criteria regarding entitlement, probable and measurement are met.

Governance costs

These costs include the preparation and examination of the statutory accounts, the cost of trustees' meetings and the costs of any legal advice to the trustees on governance or constitutional matters

1.5. Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions

1.7. Reserves Policy

The charity aims to achieve sufficient free reserves (unrestricted funds) which will enable them to continue to support the costs of the charity in line with the charity's objectives As a guide, the trustees have agreed that the free reserves held by the charity should be equivalent to approximately 6 months budgeted expenditure of unrestricted funds and this criteria was fully met by the accounts of the charity as at 30th September 2024

2. Employees
2024 2023
Number ofemployees
Average number of employees during the yearwere. - -
Employment costs
Wages&salaries - -

3. Trustee remuneration & expenses

No trustees received a remuneration for services rendered, however, when incurred, trustees are rermbursed for out of pocket expenses No trustee, or anyone connected with a trustee, has a material interest in any of the charity's transactions

2024 2023
Trustee remuneration & benefits - -
4. Fees for independent examination ofaccounts
2024 2023
Independentexamination 1,746 1,680

Page 5

The British Society of Toxicological Pathology (Charity number 1043793)

Notes to the financial statements

for the year ended 30th September 2024

5. Donations & legacies Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Donations ~~253~~ ~~-~~ ~~253~~ ~~145~~
6. Charitable activities Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Subscriptions 14,061 - 14,061 14,638
Meetings (note 17) 88,409 - 88,409 127,042
102,470 - 102,470 141,680
7. Investment income Unrestricted Restricted Total Funds Tota] Funds
Funds Funds 2024 2023
£ £ £ £
Bank& treasury interest received 1,015 - 1,015 362
8. Other trading activities Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Website advertising 400 - 400 643
9. Charitable activities Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Meetings (note 17) 55,691 - 55,691 63,583
ESTP webinar contribution - - - 1,793
Combined ltability insurance 61] - 611 467
Bank fees 48 - 48 81
Sumup fees 328 - 328 267
Royal Society of Biology Subscription 7710 - 7710 770
Website costs 240 - 240 570
GoRen costs 689 - 689 677
Journal ofToxicological Pathology 2,257 - 2,257 2,966
- Japanese issue (JSTP) - - - -
60,635 - 60,635 71,173

Page 6

The British Society of Toxicological Pathology (Charity number 1043793)

Notes to the financial statements

for the year ended 30th September 2024

10. Other expenses Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Independent examiners fees 1,746 - 1,746 1,680
Secretarial expenses (see below) 16,530 - 16,530 19,970
Misc. expenses 66 - 66 4]
Zero Smart - - 48
Zoom Pro Package 779 - 779 -
Dataprotection registration 35 - 35 35
19,156 - 19,156 21,774
Secretarial expenses
Courier & postage 440 - 440 396
Printing and stationery - - - 44
Telephone& internet 152 - 152 140
Secretarial & bookkeeping costs 15,938 - 15,938 19,390
16,530 - 16,530 19,970
11. Debtors Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
CES 9 - - - 40
CES 11 65 - 65 -
CES 12 23 - 23 -
BSTP 2023 ASM - - - 140
BSTP 2024 ASM 2,388 - 2,388 -
2,475 - 2,475 180
12. Cash at bank and in hand Unrestricted Restricted TotalFunds Total Funds
Funds Funds 2024 2023
£ £ £ £
Bankdeposit account 81,652 - 81,652 80,637
Bank current account 79,397 - 79,397 58,903
161,049 - 161,049 139,540

Page 7

The British Society of Toxicological Pathology (Charity number 1043793)

Notes to the financial statements

for the year ended 30th September 2024

13. Creditors: amounts falling due Unrestricted Restricted Total Funds Total Funds
within oneyear Funds Funds 2024 2023
£ £ £ £
Accruals 2,569 - 2,569 3,112
Income received in advance - - - -
2,569 - 2,569 3,112

14. Taxation

The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 2010 Accordingly, there is no taxation charge in these accounts

15. Analysis ofnet assets between funds Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Fund balances at30th September2024
represented by.
Current assets 163,524 - 163,524 139,720
Current liabilities (2,569) - (2,569) (3,112)
160,955 - 160,955 136,607

Page 8

The British Society of Toxicological Pathology

(Charity number 1043793)

Notes to the financial statements

for the year ended 30th September 2024

16. Movements in funds

Movements in funds
As at Incoming Outgoing As at
1 Oct2023 resources resources Transfers 30 Sep 24
£ £ £ £ £
Unrestricted funds 136,607 104,139 (79,791) - 160,955
Restricted funds - - - - -
Total funds ~~136,607,~~ ~~__104,139 ~~ ~~79,791) ~~ ~~_~~
~~100,955~~
Individual activity performance
Income received from activities organised by the Society 1s recognised in the Statement of Financial
Activities gross of any expenditure However, in the opinion of the Council, 1t 1s more important to
reflect the contribution made by individual activities towards the Society's resources than to show total
income and expenditure Therefore, as part of the accounts, the detail below has been produced that
demonstrates each activities' income and expenditure to show the net result and the contribution made to
the Society
2024 2023
Meetings Incoming Outgoing surplus/ surplus/
resources resources (loss) (loss)
£ £ £ £
BSTP Annual Scientific Meeting 2022 - - - 41,593
BSTP Annual Scientific Meeting 2023 35,922 34,068 1,855 -
CES 7 - - - 9,373
CES 8 - - - 42,493
CES 9 27,000 11,136 15,864 -
CES 10 25,487 10,487 15,000 -
88,409 55,691 32,719 63,459

17. Individual activity performance

Page 9