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2024-03-31-accounts

Company Registration Number - 03012351

The Charity Registration Number is :- 1044013

United Kingdom National External Quality Assessment Service

Report and Accounts

31 March 2024

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Report and accounts for the year ended 31 March 2024

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of trustees' responsibilities 16
Independent Examiner's Report 17
Funds Statements:-
Statement of Financial Activities 19
Consolidated balance sheet 20
Company balance sheet 21
Notes to the accounts 22

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

The Trustees present their Report and Accounts for the year ended 31 March 2024, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The legal name of the charity is United Kingdom National External Quality Assessment Service. The charity is also known by its operating name, UK NEQAS.

The charity does not operate in any overseas jurisdictions.

The trustees are all individuals.

Company registered number 03012351
Charity registered number 1044013
Registered office Office 5-6 Community Stadium
Sheffield Olympic Legacy Park
Worksop Road
Sheffield
S9 3TL
Company secretary Ms J Christie
Independent examiner Philip Allsop FCA
BHP LLP
Chartered Accountants
2 Rutland Park
Sheffield
S10 2PD
Bankers Barclays Bank Plc
Leicester
LE87 2BB

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

The Trustees in office on the date the report was approved were:-

Dr B De la Salle, Chair (appointed Chair 13 November 2024) Mr R C Haggas, Treasurer (appointed Treasurer 13 November 2024) Mr L Whitby (resigned 13 November 2024) Mr A Dodson (resigned 13 November 2024) Ms C Hodgson (appointed 15 November 2023) Dr R Marrington Ms D Patel Ms D Pritchard Dr S Rughooputh Mr S Scott (appointed 14 November 2023) Ms M Tabiner Ms R Treacy Dr G Wark (appointed 15 November 2023) Ms D A Williams

The following persons served as Trustees during the year ended 31 March 2024 :-

Mr L Whitby, Chair Dr B De la Salle Mr A Dodson Mr R C Haggas Dr J Henderson (resigned 30 November 2023) Ms C Hodgson (appointed 15 November 2023) Dr F MacKenzie (resigned 15 November 2023) Dr R Marrington Ms D Patel Ms D Pritchard Ms A Rafique (resigned 2 November 2023) Dr S Rughooputh Mr S Scott (appointed 14 November 2023) Ms M Tabiner Ms R Treacy Dr G Wark (appointed 15 November 2023)

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

Objectives and Activities

United Kingdom National External Quality Assessment Service (UK NEQAS) Charity oversees nearly twenty Member Schemes that between them provide external quality assessment (EQA) services to clinical laboratories worldwide. These Schemes use the findings from their EQA activities to educate laboratories, clinicians and scientists about factors associated with good and poor performance. By highlighting these issues UK NEQAS’s Members promote patient safety and good health by educational means.

UK NEQAS was established in 1969 and has over 55 years of experience in the oversight of EQA provision. From the outset, UK NEQAS’s Members have pioneered the development and delivery of EQA.

UK NEQAS is recognised as a world leader in EQA provision as it keeps in touch with the changing diagnostic landscape by introducing EQA for new diagnostic tests and by developing innovative EQA for qualitative, quantitative and interpretative aspects of clinical laboratory testing.

The UK NEQAS Board of Trustees oversees the Charity's activities; the Board consists of elected trustees representing the membership and one external trustee. Their responsibilities include guiding the organisation, regularly reviewing its operations to ensure alignment with charitable aims, ensuring UK NEQAS continues to deliver a public benefit, and assuring compliance with Charity Commission requirements. Additionally, the Board drives new initiatives, fosters harmonisation of working practices, and promotes development of EQA services while ensuring adherence to the Code of Practice by the Charity’s membership.

The UK NEQAS membership appoints a President, who chairs the Board, through a closed ballot of candidates from or associated with a UK NEQAS centre. The current President, Mr. Liam Whitby, assumed the role in November 2018 and was re-elected in 2021 for a second and final term ending in 2024. He is supported by four Vice-Presidents, the Board of Trustees, and UK NEQAS Central Office staff.

There have been several changes in the membership of the Board since the last Directors report. In November 2023, Al-Amara Rafique resigned from the organisation and the Board. Additionally, Jennifer Henderson stepped down from the Board due to maternity leave, Finlay MacKenzie stepped down as he had completed his second consecutive term, and Barbara De la Salle stepped down from the Board to facilitate the recruitment of new members. Peter Chiodini was seconded onto the Board in the role of interim Trustee during Jennifer’s absence. Additionally, Stuart Scott, Gwen Wark and Chantell Hodgson all joined as new Board members in November 2023.

There is no personal remuneration from the Charity to Members of the Board of Trustees for any time spent on UK NEQAS Board business, other than reimbursement of expenses. There is an agreed fixed backfill reimbursement (authorised by the Charity Commission) to the employer of the President to release time to undertake Presidential business.

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

The EQA services provided by UK NEQAS are essential to supporting health services worldwide in their assessment and management of patients. Within the UK alone the National Health Service (NHS) performs over 1.25 billion clinical laboratory tests a year, and over 95% of all clinical pathways rely on clinical laboratory results. Given the importance of clinical laboratory testing, the availability of a high standard EQA service is essential to healthcare and is also a requirement for laboratories wishing to achieve accreditation to the ISO 15189 standards. The EQA programmes operated by UK NEQAS are specifically designed not only to support clinical laboratories in monitoring the quality of their results, but also to allow laboratories to benchmark their performance against users of other technologies and colleagues nationally and internationally. Additionally, the programmes also provide laboratories with the tools necessary for continuous audit of their services and education of staff.

The EQA services provided by UK NEQAS are open to all laboratories (public, private, research, veterinary) both within the UK and overseas. Instrument manufacturers, diagnostic reagent producers and pharmaceutical companies are encouraged to participate in UK NEQAS programmes, to enable them to monitor their products when they are used in the clinical laboratory environment (a key part of regulations such as IVD-R) and to assist in the development of new products. By allowing all laboratories to use UK NEQAS services this means that patients worldwide benefit from EQA delivered concurrently with educational activities to inform users of best practices, resulting in improvements in healthcare delivery for all.

The UK NEQAS consortium is comprised of 15 specialised centres spread across the UK, hosted by a diverse range of institutions, including NHS Trusts, universities, the UK Health Security Agency, and private, not-for-profit organisations. Every UK NEQAS Member Scheme is accredited to ISO/IEC 17043:2010 and is actively working towards ISO/IEC 17043:2023.

Each UK NEQAS Member Scheme operates in accordance with the UK NEQAS Articles of Association and Code of Practice. These guidelines mandate that UK NEQAS services be provided on a not-for-profit basis, with any surplus being reinvested into improving services.

Each UK NEQAS Member is led by an Organiser responsible for delivering EQA services from their respective centre. They are accountable to the UK NEQAS Board of Trustees for ensuring compliance with the UK NEQAS Articles and adherence to the Code of Practice. Organisers are registered scientists or clinicians with extensive expertise in EQA. In addition to the Organiser, each UK NEQAS centre is supported by a team of scientists and administrative staff, all committed to delivering a high standard of service to participants.

Further guidance and advice on the development and operation of EQA programs are provided by independent steering committees composed of unpaid experts. These committees ensure that all UK NEQAS programs remain clinically relevant in an evolving laboratory environment and uphold the educational values central to the organization. The steering committees are funded by the relevant UK NEQAS centres, with members receiving no personal remuneration apart from reimbursement for their expenses.

Additional support and assistance are provided to UK NEQAS Organisers by the National Quality Assurance Advisory Panels (NQAAPs) and the Quality Assurance in Pathology Committee (QAPC). These external stakeholder bodies, provided in partnership with other EQA providers and the Royal College of Pathologists (RCPath), ensure that any performance issues occurring in UK laboratories are dealt with in a robust, consistent, and supportive manner.

Throughout 2023-2024 UK NEQAS staff have been working with members of the RCPath and other stakeholders to improve the existing NQAAP systems to ensure that the UK is at the forefront of using EQA findings to improve testing in clinical laboratories, providing direct benefits to patient safety.

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

The UK NEQAS Board of Trustees and the Member Schemes are supported by the UK NEQAS Central Office. The staff at Central Office coordinate and support the operation of UK NEQAS on organisational wide projects and strategies.

UK NEQAS Central Office is responsible for the delivery of UK NEQAS pan-disciplinary webinars and supports Members in organising and delivering specialist online scientific meetings, this ensures that education remains the primary output of the charity. Furthermore, Central Office supports the promotion and marketing of UK NEQAS services both nationally and internationally by producing harmonised marketing materials and working closely with Members to promote their EQA activities. Staff from Central Office are members of each UK NEQAS working group (I.T., Logistics, Marketing and Promotions, Point of Care Testing, Quality Management and Sustainability) and this ensures that the Charity’s requirements are foremost in any developments, and also ensures consistency and promotes harmonisation across the organisation. Staff at Central Office regularly update content on the UK NEQAS website (www.ukneqas.org.uk), and are responsible for promoting UK NEQAS aims, services and ideals on social media via X (Twitter), LinkedIn and YouTube (@UKNEQAS). We have seen a steady increase in engagement and followers across all three platforms.

Communication between the UK NEQAS Board and the Pathology Quality Assessment (PQA) Board (the trading company of UK NEQAS) is facilitated by meetings of both Boards and by having members of the UK NEQAS Board of Trustees as members of the PQA board (currently three members of the UK NEQAS Board are also members of the PQA Board).

Achievements and Performance in 2023-2024

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

UK NEQAS Central Events

Working Groups

The I.T, Logistics, Marketing and Promotions, Point of Care Testing and Quality Management working groups all had multiple online meetings in the period 2023-2024, allowing them to continue their work to deliver on areas of the organisational strategy, share experience across the organisation to improve service delivery, promote harmonisation and provide support for centres on specialist areas if required.

Individual Centres

We have continued to support our scheme Organisers in their local arrangements with their hosts during the year.

Through our Members we have continued the expansion of our EQA repertoire for the benefit of the participants. The Board has approved seven new pilot programmes in 2023-2024:

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

----- Start of picture text -----
Centre Pilot Module Name Date
Immunology, Anti TNF Drug Antibodies 19/03/2024
Immunochemistry & Allergy
Histocompatibility & dd cf-DNA 19/03/2024
Immunogenetics
Leucocyte MRD for Lymphoid Neoplasms by Molecular 25/04/2023
Immunophenotyping Methods
GenQA HGVS Nomenclature (Human Genomic Variation 18/07/2023
Society nomenclature)
Parasitology Parasitology Virtual Morphology 01/09/2023
GenQA Prediction of Clopidogrel Effectiveness 18/07/2023
Immunology, IgD level (HIDS) 16/01/2024
Immunochemistry & Allergy
Immunology, Scleroderma Associated Antibodies 19/03/2024
Immunochemistry & Allergy
----- End of picture text -----

The Board of Trustees held seven meetings during the year (meetings 197th – 203rd). One meeting (201st) was face to face, all others were online.

International collaborative working has continued through both members and Board of Trustees with collaborations in place with international bodies such as:

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

The UK NEQAS Consortium hosted several virtual and in-person scientific meetings during the year 01 April 2023 to 31 March 2024, reaching over 5,500 delegates worldwide:

----- Start of picture text -----
Centre Event Title Date Platform
GenQA Apollo Hospitals India, three April 2023 In Person
presentations
Introducing GenQA
Cellular Pathology Technique Introduction to Cellular 20-21/04/2023 Online
Components, Tissue
Morphology & Tissue
R iti
Cellular Pathology Technique Introduction to Cellular 25-27/04/2023 In Person
Components, Tissue
Morphology & Tissue
R iti Mi
Birmingham Quality Webinar 116: Analytes with 10/05/2023 Online
Issues
Cellular Pathology Technique Mohs’ Procedure Introductory 17/05/2023 Online
Cellular Pathology Technique Introduction to Specialist 18-19/05/2023 Online
Demonstration Techniques
GenQA FOCUS ON Sample Handling: A 31/05/2023 Online
review of DNA extraction and
quantification EQAs
Cellular Pathology Technique Renal 06-07/06/2023 Online
Birmingham Quality Webinar 117: UKNEQAS for 08/06/2023 Online
Glycated Haemoglobins
Blood Coagulation Clinical and Laboratory 07-08/06/2023 Hybrid
Haemostasis - (Annual Scientific
Meeting 2023)
Cellular Pathology Technique Specialist Workshop A 13-14/06/2023 Online
Birmingham Quality Webinar 118: Troubleshooting 04/07/2023 Online
your EQA
Cellular Pathology Technique Personalised Cancer Profiling - 04/07/2023 Online
The Role of Histology &
Molecular Analysis
Cellular Pathology Technique Cytokeratins - Their Significance 05/07/2023 Online
in Cancer Diagnosis
Cellular Pathology Technique Effective Internal Auditing 20/07/2023 Online
GenQA FOCUS ON GenQA variant 26/07/2023 Online
classification workshop
presented at ESHG 2023
Cellular Pathology Technique Introduction to DIF 04/08/2023 Online
Centre Event Title Date Platform
----- End of picture text -----

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

----- Start of picture text -----
Cellular Pathology Technique Specialist Workshop B 10/11/08/2023 Online
Cellular Pathology Technique Histology by Numbers 15/08/2023 Online
Cellular Pathology Technique Controlling Your Controls 16/08/2023 Online
Cellular Pathology Technique Non-Conformity, Root Cause 31/08/2023 Online
Analysis and CAPA
Birmingham Quality Webinar 119: Immunoassay 08/09/2023 Online
vignettes
Cellular Pathology Technique Introduction to 06-08/09/2023 Online
Immunocytochemistry
Cellular Pathology Technique Troubleshooting Special Stains 14/09/2023 Online
Cellular Pathology Technique Troubleshooting in 21/09/2023 Online
Demonstration Techniques –
DPAS
Cellular Pathology Technique Troubleshooting in 22/09/2023 Online
Demonstration Techniques –
Trichromes
Birmingham Quality Webinar 120: Focus on 03/10/2023 Online
Haematinic Assays
Cellular Pathology Technique ICC Technical Issues and 04-06/10/2023 Online
Quality Assurance
Cellular Pathology Technique ICC Technical Issues and 11-12/10/2023 In Person
Quality Assurance – Microscopy
Cellular Pathology Technique Introduction to Cellular 01-02/11/2023 Online
Components, Tissue
Morphology & Tissue
R iti
Cellular Pathology Technique Data Review, Trending & 03/11/2023 Online
Improvement
Cellular Pathology Technique Annual Participant Meeting Day 06/11/2023 In Person
1
Cellular Pathology Technique Annual Participant Meeting Gala 06/11/2023 In Person
Birmingham Quality Webinar 121: Scientific updates 07/11/2023 Online
from Schemes operated from
Birmingham Quality
Cellular Pathology Technique Annual Participant Meeting Day 07/11/2023 In Person
2
Cellular Pathology Technique Tissue Preparation Techniques 08-10/11/2023 Online
Cellular Pathology Technique Cancer - Tumour Clonality & 14/11/2023 Online
Metastasis
Cellular Pathology Technique Reticulin Staining - Its 15/11/2023 Online
Significance in Cancer
Di i
----- End of picture text -----

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

----- Start of picture text -----
Centre Event Title Date Platform
Cellular Pathology Technique Transmission Electron 17/11/2023 Online
Microscopy
Blood Transfusion Laboratory Annual Joint Meeting of UK 22/11/2023 In Person
Practice NEQAS BTLP and the BBTS
Blood Bank Technology SIG
Cellular Pathology Technique Transmission Electron 22/11/2023 In Person
Microscopy – Microscopy
S i
Cellular Pathology Technique Diagnostic Cytology Beginners/ 28/11/2023 Online
Refresher
Cellular Pathology Technique Diagnostic Cytology 28/11/2023 Online
Intermediate/ Troubleshooting
Cellular Pathology Technique Diagnostic Cytology 30/11/2023 In Person
Intermediate/ Troubleshooting
Birmingham Quality Webinar 122: Focus on the 06/12/2023 Online
UKNEQAS for Clinical
Chemistry Scheme
Cellular Pathology Technique ICC Applications in Laboratory 06-08/12/2023 Online
Practice
Cellular Pathology Technique BMT Introductory 13/12/2023 Online
Cellular Pathology Technique Fresh Muscle Biopsies 15/12/2023 Online
Cellular Pathology Technique High Quality H&E Staining 16/01/2024 Online
Cellular Pathology Technique Controlling Controls 18/01/2024 Online
GenQA FOCUS ON: What's in store for 23/01/2024 Online
2024
Cellular Pathology Technique Troubleshooting Reticulin 01/02/2024 Online
Staining
Birmingham Quality Webinar 123: Focus on Insulin 02/02/2024 Online
and C-Peptide (Gwen Wark)
Cellular Pathology Technique Troubleshooting EVG/HVG 08/02/2024 Online
Staining
GenQA Molecular Pathology FOCUS 16/02/2024 Online
ON series: Webinar 1: Choosing
the right tissue
Cellular Pathology Technique Microtomy - Improved 12/03/2024 Online
Sectioning
Birmingham Quality Webinar 124: Myths and 13/03/2024 Online
GenQA LMolecular Pathology FOCUS d 14/03/2024 Online
ON series: Webinar 2: Choosing
the right assay
Cellular Pathology Technique Effective Internal Auditing 15/03/2024 Online
GenQA FFPE FISH workshop - London 18/03/2024 Hybrid
----- End of picture text -----

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

----- Start of picture text -----
Centre Event Title Date Platform
Cellular Pathology Technique Distinguishing Tumour Tissue 28/03/2024 Online
from Normal Tissue
Cellular Pathology Technique Troubleshooting in 19/09/2023 Online
Demonstration Techniques –
Retic
GenQA INQ Path Annual Meeting May 2023 In Person
Presentation
Multi-biomarker ctDNA EQA
update
GenQA European Society of Human 10-13/06/2023 In Person
Genetics Glasgow - The
Importance of International
Nomenclature
GenQA International Society for Prenatal 19-21/06/2023 In Person
Diagnosis.
P1) GenQA Rapid prenatal
testing for common aneuploidies
EQA: Challenging clinical
scenarios
P2) How should we be delivering
fetal sequencing?
P3) The challenges of
standardising prenatal variant
interpretation
GenQA European Cytogeneticist 01-04/07/2023 In Person
Association Conference
Montpellier.
P1) Genomic Mapping (Optical
and electronic) Nomenclature
and ISCN 2024
P2) Quality Improvement
through External Quality
Assessment
GenQA Association of Clinical Genomics 12/09/2023 In Person
Society, Birmingham -
Introducing GenQA’s GENie
platform.
GenQA European Congress of 09-13/09/2023 In Person
Pathology
Presentation - EQA for liquid
biopsy
----- End of picture text -----

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

----- Start of picture text -----
Centre Event Title Date Platform
GenQA Japanese Society of Human 11-14/10/2023 In Person
Genetics, Tokyo
P1) Demonstrating the variability
of variant classification through
external quality assessment.
P2) Interpreting the genome for
your patients.
P3) Genomic nomenclature for
the accurate description of
pathogenic variation.
P4) An educational platform for
Clinical Genetics.
GenQA Cardiovascular Genomic 23-24/10/2023 In Person
Medicine, Edinburgh -
Challenges of Genome
Diagnosis in Clinical Cardiology
GenQA European Liquid Biopsy Society, November In Person
Barcelona 2023
- Session on EQA including
participants’ survey and outline
of guidance for testing and
reporting.
Histocompatibility & Annual Participant Meeting 10/05/2023 In Person
Immunogenetics
Histocompatibility & Annual Participant Meeting 26/05/2023 Online
Immunogenetics
Histocompatibility & Webinar: Feedback from 25/05/2023 Online
Immunogenetics iED3/2022
Histocompatibility & Webinar: Feedback from 08/09/2023 Online
Immunogenetics iED1/2022

Histocompatibility & Webinar: Feedback from 22/02/2024 Online
Immunogenetics iED2/2022
Immunology, EQA Masterclass
08/06/2023 In Person
Immunochemistry & Allergy
Immunology, Participants Meeting 09/06/2023 In Person
Immunochemistry & Allergy
Immunology, Immunology-Back to Basics
12/09/2023 In Person
Immunochemistry & Allergy
----- End of picture text -----

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

----- Start of picture text -----
Centre Event Title Date Platform
Leucocyte Flow cytometry webinar series: 18/10/2023 Online
Immunophenotyping Leukaemia Immunophenotyping -
Harmonization of Panels
Leucocyte Flow cytometry webinar series: 11/10/2023 Online
Immunophenotyping Measurable Residual Disease in
AML - The ELN Initiative

Leucocyte Flow cytometry webinar series: 18/10/2023 Online
Immunophenotyping Leukaemia Immunophenotyping -
Harmonization of Panels
Leucocyte Flow cytometry webinar series: 04/10/2023 Online
Immunophenotyping Leukaemia Diagnosis: ICC &
WHO5 Guidelines

Leucocyte Flow cytometry webinar series: 25/10/2023 Online
Immunophenotyping Primary Immunodeficiency
Testing by Flow Cytometry
Leucocyte The Evolving Landscape of 09/01/2024 Online
Immunophenotyping Genetic Testing in
Myeloproliferative Neoplasms

Reproductive science Annual Participants Meeting 21/03/2024 In Person
----- End of picture text -----

Future Developments

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

Financial Review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

b. Financial performance

The charity and its subsidiary company combined had a deficit of £25,487 (2023: surplus of £10,731) in the year ended 31 March 2024. At 31 March 2024, they had continued reserves to carry forward of £180,361 (2023: £205,848).

c. Reserves policy

The charity operates in a financial landscape heavily reliant on Members' precept payments, which are primarily received in the second quarter of the fiscal year. To ensure it has sufficient funds to meet its expenditure in the first half of the year, the charity maintains a high level of unrestricted reserves, agreed upon by the trustees, equivalent to 60% of one year's operating costs.

Upon reviewing the year-end figures as of 31 March 2024, it was found that the reserve stood at £180,361, while consolidated operating costs for the charity and its trading subsidiary (excluding participant meeting fees) were £222,322. This represented 81% of the operating costs, a decrease from the 106% reported at year-end 2022-2023 (with a reserve of £205,848).

The Board noted this decrease in reserve as a proportion of operating costs, bringing it closer to the 60% target.

Structure, governance and management

a. Constitution

The company and the group is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association and is a registered charity number 1044013. The governing document is dated 21 December 1994. There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

b. Methods of appointment or election of trustees

The management of the company and the group is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

The directors of the company, who are also trustees for the purposes of charity law and under the company’s Articles, are known as members of the Board of Trustees. Under the requirements of the Articles of Association, the members of the Board of Trustees holding office under either Article 25.1.2 or 25.1.3 shall retire from office at the 4th (fourth) annual general meeting following the commencement of his or her term of office. When considering co opting trustees, the Board of Trustees has regard to the requirement for any specialist skills needed and wider experience of the charity sector.

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

c. Policies adopted for the induction and training of Trustees

Most trustees are already familiar with the work of the charity and have knowledge of work that the charity undertakes and charity governance. New trustees are given an information pack containing information from the various Charity Commission Publications along with the Articles of Association.

d. Organisation structure and decision making

The Executive Committee are responsible for setting the strategic objectives and establishing policy. The Committee meets up to six times a year and delegates the day-to-day running of the organisation to the Executive Manager and staff at the UKNEQAS office in Sheffield.

e. Risk management

The directors have assessed the risks to which the charity is exposed, in particular those related to the operations and finances of the company, and are of the opinion that systems are in place to minimise the charity’s exposure to these risks. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of all staff, clients and visitors.

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Company Registration Number - 03012351

Trustees' Annual Report for the year ended 31 March 2024

Statement of trustees' responsibilities

The trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial . Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the company and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the company's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of trustees and signed on their behalf by:

Signer ID: SRYKLDPEN3...

…...........................................

Dr B De la Salle

04/12/2024 GMT

Date:…...............................

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Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Independent examiner's report to the trustees of United Kingdon National External Quality

Assessment Service ('the Group')

I report to the charity trustees on my examination of the consolidated accounts of the Group comprising the United Kingdom National External Quality Assessment Service ('the parent company') and its subsidiary undertaking for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the parent company (and its directors for the purposes of company law) you are responsible for the preparation of the consolidated accounts of the Group in accordance with the requirements of the Charities Act 2011 (the Charities Act) and the Companies Act 2006 ('the 2006 Act') and you have chosen to prepare consolidated accounts for the Group. You are satisfied that the accounts of both parent company and the Group are not required by either company or charity law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the consolidated accounts present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.

Independent examiner's statement

Since the group's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

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

17

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

I 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.

04/12/2024 GMT

Signed: ~~…...............................~~ ...... Dated: …............................. Signer ID: YHZA7ZGW8B...

Philip Allsop FCA Chartered Accountants BHP LLP 2 Rutland Park Sheffield S10 2PD

18

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service - Statement of Financial Activities for the year ended 31 March 2024

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2024, as required by the Companies Act 2006)

Income & Endowments from:
Charitable activities
15
Other trading activities
16
Investments
17
Total income
Expenditure on:
Charitable activities
18
Commercial trading operation
18
Total expenditure
Net income for the year
Tax on ordinary activities
19
Transfers between funds
Net income after transfers
Reconciliation of funds:-
Total funds brought forward
Total funds carried forward
Note
Ref
Net movement in funds
Current year
Unrestricted
Funds
2024
£
124,783
147,469
857
273,109
142,800
152,152
294,952
(21,843)
(3,644)
-
(25,487)
(25,487)
205,848
180,361
Current year
Restricted
Funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Current year
Total Funds
2024
£
124,783
147,469
857
273,109
142,800
152,152
294,952
(21,843)
(3,644)
-
(25,487)
(25,487)
205,848
180,361
Prior Year
Total Funds
2023
£
125,057
126,266
50
251,373
127,033
113,609
240,642
10,731
-
-
10,731
10,731
195,117
205,848

The consolidated statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all losses recognised in the year.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 22 to 30 form an integral part of these accounts.

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

19

United Kingdom National External Quality Assessment Service - Consolidated Balance Sheet as at 31 March 2024

Notes 2024 2023
£ £
Fixed assets
Tangible assets 7 3,113 820
Current assets
Debtors 8 43,784 49,730
Cash at bank and in hand 338,742 325,737
Total current assets 382,526 375,467
Creditors: amounts falling due within
one year 9 (205,278) (170,439)
Net current assets 177,248 205,028
The total net assets of the charity 180,361 205,848
Charity funds
Restricted funds - -
Unrestricted funds 13 180,361 205,848
180,361 205,848

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

…............................Signer ID: SRYKLDPEN3...

Dr B De la Salle

Trustee

04/12/2024 GMT Approved by the board of trustees on …......................

The notes attached on pages 22 to 30 form an integral part of these accounts.

20

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service - Company Balance Sheet as at 31 March 2024

Notes 2024 2023
£ £
Fixed assets
Tangible assets 7 3,026 646
Current assets
Debtors 8 81,919 61,028
Cash at bank and in hand 179,034 204,717
Total current assets 260,953 265,745
Creditors: amounts falling due within
one year 9 (76,234) (73,353)
Net current assets 184,719 192,392
The total net assets of the charity 187,745 193,038
Charity funds
Restricted funds - -
Unrestricted funds 13 187,745 193,038
187,745 193,038

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Signer ID: SRYKLDPEN3...

…............................

Dr B De la Salle

Trustee

04/12/2024 GMT

Approved by the board of trustees on …......................

The notes attached on pages 22 to 30 form an integral part of these accounts.

21

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Notes to the Accounts for the year ended 31 March 2024

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

United Kingdom National External Quality Assessment Services meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The consolidated statement of financial activities (SOFA) and consolidated balance sheet consolidate the financial statements of the Group and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

The parent company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own statement of financial activities in these financial statements. The deficit of the parent company is £5,293 (2023 - surplus of £18,119)

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Basis for consolidation

The financial statements consolidate the accounts of United Kingdom National External Quality Assessment Service and its wholly owned subsidiary, Pathology Quality Assessment Limited.

22

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Notes to the Accounts for the year ended 31 March 2024

Policies relating to categories of income and income recognition.

Income recognition

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliabily.

The following specific policies are applied to particular categories of income:

Precept income is included in full in the statement of financial activities when receivable and is shown within charitable activities income for the charitable company's income and within other trading activities where related to the trading subsidiary.

Investment income is included when receivable and reperesents interest earned on the charity's cash deposits.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total direct costs and shared costs, including support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverably VAT.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Office equipment 25 % straight line Fixtures and fittings 25 % straight line

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

23

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Notes to the Accounts for the year ended 31 March 2024

Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received in advance payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligations.

Operating leases

Rentals paid under operating leases are charged to the Consolidated Statement of Financial Activities on a straight line basis over the term of the lease.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no designated funds held by the charity

There are no restricted funds held by the charity

Amounts held on behalf of WHO Collaborating Centre

On 22 March 2000, monies held by the Wolfson EQA laboratory fund were transferred to the charity at request of the Charity Commission. The purpose of these funds were to enable the Wolfson EQA laboratory to function as a World Health Organisation Collaborating Centre for Research and Reference Services in Clinical Chemistry, and to advance education and promote the presentation of good health through quality assurance and assessment services in laboratory medicine worldwide. United Kingdom National External Quality Assessment Services is acting as custodian of these funds. Its trustees have no control over where the monies are spent and the charity charges a management fee for holding these funds. The monies are shown separately within creditors as amounts held on behalf of WHO Collaborating Centre, are held in a separate bank account and transactions relating to these funds are not included within the income and expenditure of the charity.

Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

24

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Notes to the Accounts for the year ended 31 March 2024

Financial instruments including cash and bank balances

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the excepetion of bank loans which are subsequently measured at amortised cost using the effective interest method.

2 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
3
Interest payable
Bank interest payable
2024
£
1,411
2024
£
210
2023
£
807
2023
£
-

4 Staff costs and emoluments

Salary costs
Wages and salaries
Social security costs
Pension costs
Total salaries, wages and related costs
Group
2024
£
96,290
-
1,390
97,680
Group
2023
£
72,995
4,575
1,002
78,572
Company
2024
£
57,774
-
834
58,608
Company
2023
£
43,797
2,745
601
47,143

The average number of employed persons employed by the company during the year were as follows:

Group
2024
No.
3
Group
2023
No.
2

Included within the employee numbers above is one employee (2023: one employee) whose salary has been recharged to the entity.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

5 Defined contribution pension schemes

The charity operates a defined contribution pension scheme in line with the workplace pension scheme.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

25

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Notes to the Accounts for the year ended 31 March 2024

6 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

7 Tangible fixed assets

Group
Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Company
Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Office
equipment
£
2,466
-
2,466
2,292
87
2,379
87
174
Fixtures &
fittings
£
31,655
3,704
35,359
31,009
1,324
32,333
3,026
646
Fixtures &
fittings
£
31,655
3,704
35,359
31,009
1,324
32,333
3,026
646
Total
£
34,121
3,704
37,825
33,301
1,411
34,712
3,113
820
Total
£
31,655
3,704
35,359
31,009
1,324
32,333
-
3,026
646

26

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Notes to the Accounts for the year ended 31 March 2024

8
Debtors
Trade debtors
Amounts owed by group undertakings
Prepayments and accrued income
Other debtors
9
Creditors: amounts falling due within one year
Trade creditors
Accruals
Amounts held on behalf of WHO Collaborating Centre
Other taxation and social security
Other creditors
Group
2024
£
26,821
-
15,963
1,000
43,784
Group
2024
£
61,748
16,307
21,673
6,296
99,254
205,278
Group
2023
£
25,863
-
23,867
-
49,730
Group
2023
£
75,017
10,206
21,673
1,818
61,725
170,439
Company
2024
£
7,982
64,408
8,529
1,000
81,919
Company
2024
£
39,251
13,378
21,673
1,829
103
76,234
Company
2023
£
9,744
42,185
9,099
-
61,028
Company
2023
£
41,850
8,436
21,673
1,094
300
73,353

10 Related party transactions

There were 16 directors/trustees (2023: 15) who served during the period.

During the year £2,141.34 of expenses were reimbursed to trustees (2023: £Nil) During the year, the company paid £20,000 (2023: £20,000) to Sheffield Teaching Hospital NHS Foundation Trust for the services of L Whitby, trustee.

During the year, sales totalling £11,060 (2023: £8,010) were made to Labxcell Limited, a company which trustees C Hodgson and L Whitby were also directors of. In addition, there were sales totalling £13,806 (2023: £18,683) made to External Quality Assessment Services for Cancer Diagnostics C.I.C., a company which L Whitby, trustee, and A Dodson, director of the subsidiary, are also directors of.

The majority of the trustees of the charity are also employees of the legal entities that operate the member schemes which contribute £196,569 (2023: £199,969) to the charitable group's income. Disclosure of each individual transaction would result in unnecessary costs and delay due to the number of transactions between the charity and the schemes.

The charitable company owns 100% of its subsidiary Pathology Quality Assessment Limited. During the year, expenditure was recharged of £22,223 to the subsidiary company (2023: £21,273). At the year end amounts totalling £64,408 (2023: £42,185) are included in debtors to the parent charitable company.

11 Ultimate controlling party

The charity is under the control of its legal members.

27

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Notes to the Accounts for the year ended 31 March 2024

12 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2024
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 April 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
Statement of funds
Current year
Unrestricted funds
General funds
Pathology Quality Assessment
Prior year
Unrestricted funds
General funds
Pathology Quality Assessment
Balance at
1 April 2023
£
193,038
12,810
205,848
Balance at
1 April 2022
£
169,253
25,864
195,117
Unrestricted
funds
£
3,113
382,526
(205,278)
180,361
Unrestricted
funds
£
820
375,467
(170,439)
205,848
Income
£
125,631
147,478
273,109
Income
£
125,165
126,208
251,373
Designated
funds
£
-
-
-
Designated
funds
£
-
-
-
-
Expenditure
£
(142,800)
(155,796)
(298,596)
Expenditure
£
(126,223)
(114,419)
(240,642)
Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
-
-
-
Transfers
in/out
£
11,876
(11,876)
-
Transfers
in/out
£
24,843
(24,843)
-
Total
Funds
£
3,113
382,526
(205,278)
180,361
Total
Funds
£
820
375,467
(170,439)
205,848
Balance at
31 March 2024
£
187,745
(7,384)
180,361
Balance at
31 March 2023
£
193,038
12,810
205,848

13 Statement of funds

14 Operating lease commitments

At 31 March 2024 the Group and the company had commitments to make future minimum lease payments under the noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
Group
2024
£
14,400
43,200
57,600
Group
2023
£
7,463
11,817
19,280

28

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

15 Charitable activities income

Current year
Unrestricted
Funds
2024
£
124,783
124,783
Income from other, non charitable, trading activities
Current year
Unrestricted
Funds
2024
£
71,786
2,080
73,603
-
Other income
-
Total from other activities
147,469
Investment income
Current year
Unrestricted
Funds
2024
£
Bank Interest Receivable
857
Total investment income
857
Precept subscriptions - UK NEQAS
Precept subscriptions - UK NEQAS
Total Charitable activities
Fund management fees
Precept subscriptions - PQA
Participant's meeting sales
Sponsorship income
Current year
Unrestricted
Funds
2024
£
124,783
124,783
Income from other, non charitable, trading activities
Current year
Unrestricted
Funds
2024
£
71,786
2,080
73,603
-
Other income
-
Total from other activities
147,469
Investment income
Current year
Unrestricted
Funds
2024
£
Bank Interest Receivable
857
Total investment income
857
Precept subscriptions - UK NEQAS
Precept subscriptions - UK NEQAS
Total Charitable activities
Fund management fees
Precept subscriptions - PQA
Participant's meeting sales
Sponsorship income
Current year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2024
£
-
-
-
-
-
-
Current year
Total Funds
2024
£
124,783
124,783
Current year
Total Funds
2024
£
71,786
2,080
73,603
-
-
147,469
Prior Year
Total Funds
2023
£
125,057
125,057
Prior Year
Total Funds
2023
£
74,912
1,870
41,424
8,000
60
126,266
Prior Year
Total Funds
2023
£
50
50
Current year
Unrestricted
Funds
2024
£
857
857
Current year
Restricted
Funds
2024
£
-
-
Current year
Total Funds
2024
£
857
857

16 Income from other, non charitable, trading activities

17 Investment income

29

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5

United Kingdom National External Quality Assessment Service

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

18 Total expenditure

Participant meeting costs
Cost of the executive
President's reimbursements
Cost of working groups
Annual meeting
Advertising and promotion
Wages and salaries
Temporary wage costs
Staff training
General office expenses
Operating lease rentals - land and buildings
Computer costs
Subscriptions
Bank charges
Sundry expenses
Independent examiner's remuneration
Accountancy fees
Depreciation
Professional fees
Hotels, travel and subsistence
Interest payable
Total 2024
Total 2023
19 Taxation
Corporation tax - prior year adjustments
Total taxation costs
Trading
operation
2024
£
72,630
-
-
-
1,016
26,947
39,072
996
219
3,304
2,889
-
234
-
-
4,526
87
-
22
210
152,152
113,609
Current year
Unrestricted
Funds
2024
£
3,644
3,644
Charitable
activities
2024
£
-
6,690
20,000
4,308
19,035
-
58,608
1,081
1,050
2,436
4,956
4,763
446
77
678
6,430
6,262
1,324
4,423
233
-
142,800
127,033
Current year
Restricted
Funds
2024
£
-
-
Total
funds
2024
£
72,630
6,690
20,000
4,308
20,051
26,947
97,680
2,077
1,050
2,655
8,260
7,652
446
311
678
6,430
10,788
1,411
4,423
255
210
294,952
240,642
Current year
Total Funds
2024
£
3,644
3,644
Total
funds
2023
£
46,824
1,536
20,000
4,042
17,654
21,135
78,572
9,910
168
4,480
7,463
10,702
94
167
1,609
6,744
4,162
807
4,298
275
-
240,642
Prior Year
Total Funds
2023
£
-
-

30

Document ID: 387ba889af0bb3175523034e232aa1a334103bf12830f4727494213df39203c5