REGISTERED CHARITY NUMBER: 1044867
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 September 2025
for
British Society of Special Care
Dentistry
Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU
British Society of Special Care
Dentistry
Contents of the Financial Statements
for the Year Ended 30 September 2025
|
Page |
Report of the Trustees |
1 to 2 |
Independent Examiner's Report |
3 |
Statement of Financial Activities |
4 |
Balance Sheet |
5 |
Notes to the Financial Statements |
6 to 10 |
Detailed Statement of Financial Activities |
11 |
British Society of Special Care
Dentistry
Report of the Trustees
for the Year Ended 30 September 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended30September 2025.
ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandard applicable
in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
The objectives of the Charity are to:
-
Promote the oral health of disabled people of all ages
-
Promote links with organisations representing disabled people
-
Consult with disability groups to identify their needs and demands
-
Study the barriers relating to the provision of health care for disabled people
-
Develop undergraduate and Postgraduate teaching in the subject
-
Encourage research in the field of oral health for disabled people.
The activities include:
-
Two scientific meetings each year
-
Publication of the Journal of Disability and Oral Health
-
Working with other organisations to raise awareness of the barriers or oral health which may be experienced by different groups.
ThetrusteeshavepaiddueregardtoguidanceissuedbytheCharityCommissionindecidingwhatactivities the
Charity should undertake.
ACHIEVEMENTS AND PERFORMANCE
Attheyearenddatethesocietyisinasoundpositionwithnetassetstotalling£121,358.Thisconstitutesa significant
improvement in financial position over the past 12 months.
The improvement in the financial position is a result of the following:
1. Surplus from teaching and training events including:
BSSCD Spring and Winter conferences
2. Executive committee meetings being held online twice yearly and face to face once yearly reducing travel costs
3. Continuing increase in membership numbers
4. Online journal access
Movingforwardthecurrentfinancialpositionshouldallowthesocietytofurtherstrengthenitsworktomeet societies
keyobjectiveswhicharetobringtogetherallthoseinterestedintheoralcareofpeoplewithdisabilities, and
co-produce all of its workstreams with the relevant stakeholders, including health professionals and service users.
Key workstreams for the next financial year include:
-
Increase communications and marketing to promote the society
-
Training events and conferences
-
Joint working with partners such as IADH, BSG, BASCD, RCS England.
Page 1
British Society of Special Care Dentistry
Report of the Trustees
for the Year Ended 30 September 2025
FINANCIAL REVIEW
Overthepastfewyears,theexecutivecommitteehavebecomeincreasinglyawarethatthesociety needed
modernizing in order to meet the requirements of its members.
ChangestothefrequencyoftheJournalofDisabilityandOralHealth(JDOH)andamovetoonlineaccess has
significantlyreducedthecosttothemembershipwhilstmaintainingthequalityof thecontentandmembership benefits
suchasverifiablecontinuedprofessionaldevelopmentinrelationtoSpecialCareDentistry.TheWinter2024 and
Spring2025conferenceswereagreatsuccessbothintermsofnumbersandmembersattendingtheprofitability of
these study days.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity was established by a Charitable Trust Deed on 9 December 1994 as amended on 7 December 2001.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1044867
Principal address
50 Fetlock Drive
Newbury
Berkshire
RG14 7WR
Trustees
Dr S Rafique
Ms C L Curl (resigned 31.7.25)
Mrs R E Willis
Ms S Buckingham
A R Geddis-Regan
A J Kwasnicki
T Newton (appointed 1.8.25)
Independent Examiner
Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU
Approved by order of the board of trustees on 24 July 2026 and signed on its behalf by:
Ms S Buckingham - Trustee
Page 2
Independent Examiner's Report to the Trustees of British Society of Special Care
Dentistry
Independent examiner's report to the trustees of British Society of Special Care Dentistry
IreporttothecharitytrusteesonmyexaminationoftheaccountsofBritishSocietyofSpecialCareDentistry (the
Trust) for the year ended 30 September 2025.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandin carrying
outmyexaminationI havefollowedallapplicableDirectionsgivenbytheCharityCommissionunderSection 145(5)(b)
of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnection with
the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mike McKenna FCA
Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU
24 July 2026
Page 3
British Society of Special Care Dentistry
Statement of Financial Activities
for the Year Ended 30 September 2025
30.9.25
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Membership Subscriptions
52,329
Investment income
2
2,299
Total
54,628
EXPENDITURE ON
Charitable activities
Support Costs
1,512
Governance costs
840
Conference and publication costs
51,597
Total
53,949
NET INCOME
679
RECONCILIATION OF FUNDS
Total funds brought forward
120,679
TOTAL FUNDS CARRIED FORWARD
121,358 |
30.9.24
Total
funds
£
68,355
2,286 |
|
70,641 |
|
1,331
840
54,583 |
|
56,754 |
|
13,887
106,792 |
|
120,679 |
The notes form part of these financial statements
Page 4
British Society of Special Care Dentistry
Balance Sheet
30 September 2025
30.9.25
Unrestricted
fund
Notes
£
CURRENT ASSETS
Prepayments and accrued income
11,293
Cash at bank
112,783
124,076
CREDITORS
Amounts falling due within one year
5
(2,718)
NET CURRENT ASSETS
121,358
TOTAL ASSETS LESS CURRENT
LIABILITIES
121,358
NET ASSETS
121,358
FUNDS
6
Unrestricted funds
121,358
TOTAL FUNDS
121,358 |
30.9.24
Total
funds
£
21,300
99,379 |
|
120,679
- |
|
120,679 |
|
120,679 |
|
120,679 |
|
120,679 |
|
120,679 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon24July2026and were
signed on its behalf by:
S Buckingham - Trustee
The notes form part of these financial statements
Page 5
British Society of Special Care Dentistry
Notes to the Financial Statements
for the Year Ended 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)', Financial
ReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccruals basis
andhasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
30.9.25 |
30.9.24 |
|
£ |
£ |
Interest receivable - trading |
2,299 |
2,286 |
continued...
Page 6
British Society of Special Care
Dentistry
Notes to the Financial Statements - continued
for the Year Ended 30 September 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30September2025norfor the
year ended 30 September 2024.
4.
Trustees' expenses |
|
|
|
30.9.25 |
30.9.24 |
|
£ |
£ |
Trustees' expenses |
1,512 |
1,331 |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
|
|
|
|
Unrestricted |
|
|
fund |
|
|
£ |
INCOME AND ENDOWMENTS FROM |
|
|
Charitable activities |
|
|
Membership Subscriptions |
|
68,355 |
Investment income |
|
2,286 |
Total |
|
70,641 |
EXPENDITURE ON |
|
|
Charitable activities |
|
|
Support Costs |
|
1,331 |
Governance costs |
|
840 |
Conference and publication costs |
|
54,583 |
Total |
|
56,754 |
NET INCOME |
|
13,887 |
RECONCILIATION OF FUNDS |
|
|
Total funds brought forward |
|
106,792 |
TOTAL FUNDS CARRIED FORWARD |
|
120,679 |
continued...
Page 7
British Society of Special Care Dentistry
Notes to the Financial Statements - continued
for the Year Ended 30 September 2025
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|
|
30.9.25 |
30.9.24 |
|
|
|
£ |
£ |
|
|
Other creditors |
2,718 |
|
- |
6. |
MOVEMENT IN FUNDS |
|
|
|
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS |
At
1.10.24
£
120,679
120,679
Incoming
resources
£
54,628
54,628
At
1.10.23
£
106,792
106,792 |
Net
movement
At
in funds
30.9.25
£
£
679
121,358
679
121,358
Resources
Movement
expended
in funds
£
£
(53,949)
679
(53,949)
679
Net
movement
At
in funds
30.9.24
£
£
13,887
120,679
13,887
120,679 |
At
30.9.25
£
121,358 |
|
|
|
121,358 |
|
|
|
120,679 |
continued...
Page 8
British Society of Special Care Dentistry
Notes to the Financial Statements - continued
for the Year Ended 30 September 2025
6. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
70,641 |
(56,754) |
13,887 |
TOTAL FUNDS |
70,641 |
(56,754) |
13,887 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
At
1.10.23
£
106,792
106,792 |
Net
movement
in funds
£
14,566
14,566 |
At
30.9.25
£
121,358 |
|
|
|
121,358 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
125,269 |
(110,703) |
14,566 |
TOTAL FUNDS |
125,269 |
(110,703) |
14,566 |
continued...
Page 9
British Society of Special Care
Dentistry
Notes to the Financial Statements - continued
for the Year Ended 30 September 2025
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
Page 10
British Society of Special Care
Dentistry
Detailed Statement of Financial Activities
for the Year Ended 30 September 2025
|
30.9.25 |
30.9.24 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Investment income |
|
|
Interest receivable - trading |
2,299 |
2,286 |
Charitable activities |
|
|
Sales within charitable activities |
52,329 |
68,355 |
Total incoming resources |
54,628 |
70,641 |
EXPENDITURE |
|
|
Charitable activities |
|
|
Course and publication costs |
51,597 |
54,583 |
Support costs |
|
|
Management |
|
|
Trustees' expenses |
1,512 |
1,331 |
Governance costs |
|
|
Accountancy and legal fees |
840 |
840 |
Total resources expended |
53,949 |
56,754 |
Net income |
679 |
13,887 |
This page does not form part of the statutory financial statements
Page 11