``` 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 ```