COMPANY REGISTRATION NUMBER: 03182143
CHARITY REGISTRATION NUMBER: 1054534
The British Association of Day Surgery
Company Limited by Guarantee
Unaudited financial statements
31 December 2021

The British Association of Day Surgery
Company Limited by Guarantee
Financial statements
Year ended 31 December 2021
Pages
Report of the council
1to9
Independent examiner's report lo the Iruslees
10
Stslemenl of financial activities (including income and expenditure a¢¢ountl
11
Balan￿ sheet
12
Notes to the financial statements
13to20

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council
Year ended 31 December 2021
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 December 2021.
The financial statements have been prepared in accordance with the accounting policies set out in notes lo
the accounts and comply with the charity's governing document, the Charities Act 2011 and Companies Act
2006 and Accounting and Reporting by Charities". Stslemenl of Recommended Practice applicable lo
Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland publishèd in October 2019.
Reference and administrative details
Registered charity name
The Brrtish Association of Day Surgery
Charity registration number
1054534
Company registration number
03182143
Princlpal offlce and reglstered The Brf(ish Association of Day Surgery
offlce
Care of The Royal College of Surgeons of England
Lincoln's Inn Fields
London
WC2A 3PE
The Irustsos
The trustees who served during the year and al the date of approval were as follows..
Ms J Marsden (Presidenll
Dr M Sto¢ker Ilmmediate Past Presidenll (Until 24 September 20211
Dr K Russon Ilmmediate Past President)
Mr D Bunting (President Elect)
Ms F Belfield Iconference Secretary)
Dr M Checketts Iconference Secretary)
Mr A Kimble IHonorary Treasurer)
Dr T Hinde IHonDrary Secretary)
Mrs A Alen Icouncil Member) (Until 24 September 20211
Mr S Clee (Council member)
Ms V Cubas (Council member)
Mr E Dunslan Icouncil member)
Mrs K Harries Icouncil member)
Ms C Jack (Council member)
Mrs S Leyshon Icouncil member)
Dr J Mitchell (Council member) (From 15 October 20211
Dr R Morris (Council memberl
Dr R Tibble (Council member) lfrom 24 September 20211

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council (continued)
Year ended 31 December 2021
Non Trustee Council Membe
Mr M Rabie
Mr M Harris
DrT Byott
Mr S Karavolos
Miss M Morton
ASIT represenlalive (Until September 20211
ASIT represenlalive (From September 20211
GAT representative
Gynaecology iepresenlalive
Ctropled Council Member
Company secretary
Dr T Hinde
Independent examiner
Mark Proctor FCA DChA
Lovewell Blake LLP
Chartered a¢countsnts
Bankside 300
Peachman Way
Broadland Business Park
NoNrich
NR7 OLB
Bankers
Barclays Bank PIC
5-7 Red Lion Street
Norwich
Norfolk
NR1 3QH

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council (continued)
Year ended 31 December 2021
Oblectlves and actlvltles
Promotion of the benefits, quality and efficiency of Day and Short Day Surgery in the United
Kingdom, and inlernalionally.
Organisation of an Annual Scientific Meeting together wlh other meetings open to members, non
members and other health care professionals.
Publication of the Journal of One Day Surgery on a quarterfy basis.
Publication of handbooks for health professionals lo educate, infomi and promote topics related lo
Day Surgery.
Translation and publishing abroad of handbooks to assist the establishment of more consistent Day
Care facilities.
Provision of fellowships and bursaries lo members of the Association supporting education, research
and development of Day Surgery.
Provision of a website highlighting the Association's activities and promotion of shorter stsy surgery,
facililaling communication with members and the public.
Collaboration with other professional organisalions and government agencies to promote Day
Surgery.
Promotion of Day and Short Stsy Surgery in the media.
Provision of advice and processlpalhway review on request lo Day Surgery units.
Public Benefit
The Council Members confirm that they have paid due regard to the Charity Commission's guidance on
public benefit in deciding what activities The British Association of Day Surgery should undertake.
The Association, founded in 1990, aims lo raise awareness and interest in Day Surgery. It influences and
advises in the development of Day Surgery Services. In addition the Association recommends standards of
best practice which will improve the service available lo the public.
The Annual Scientific Meeting encourages presentation of educational and practical information, together
with providing a networking opportunity between the many disciplines involved in Day Surgery.
Access lo the website provides educational material for the Public and Healthcare Professionals alike
together with the facility lo purchase publications on line. The quartedy Journal of One Day Surgery enables
original work to be published and new advances in Day Surgery to be discussed with a wider audience.

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council (continued)
Year ended 31 December 2021
Achlevements and performance
The impact of the Covid-19 pandemic still resonates in the NHS, with unprecedented demand for elective
and emergency surgery against a background of limited capacity. This has raised the profile of day surgery
delivery and that of BADS, il being the only association in the UK dedicated lo promoting excellence in the
delivery of day surgery care. BADS success In developing hybrid ways of working means il has flexibility lo
ensure delivery of ils charitable aims wthout interruption or delay.
Membership
Our membership continues to grow and is currenlly nearing 600.
Governance
This continues to be strengthened wth the addition of an Anli-Fraud and Corruption and Principles lo
Manage Tenders policies.
Educational Meetings
These consist of the BADS annual conference and an expanding programme of virtual, one-day, speciality-
specific meetings run in collaboration with Healthcare cOnferen￿S UK. Both have been well attended and
received favourable feedback. The annual Conferen￿ in March 2021 took place virtually bul it is planned lo
resume face-tO•face attendan￿ from June 2022.
Collaboratlons wlth other oryanlsatlons and assoclatlons
These are expanding, in keeping with the aims of our charity and examples currently include advising
Gelling il Right First Time surgical wotk5treams and the associated Model Hospital System day Surgery
benchmarking metrics. Some BADS Council members are cTraulhors for the Royal College of
Anaeslhelisls Guidelines for Provision of Anaesthesia Services for Day Surgery, which is used by the
College in ils ac¢r&Llilalion program. Further mutually beneficial relationships are being developed wth the
Association of Perioperative Praclilioners and thè British Society of Interventional Radiology. In the Winter
or 2021, BADS ran an invited series of webinars about day surgery delivery for Public Health Victoria in
Australia.
Publications
BADS publications consist of speciality handbooks and its Directory of Procedures and Directory of
pro￿dureS National Dalasel. All publications are being moved online to our website, which wll improve
their accessibility and reduce printing expenditure.
Financial review
Income for the year amounted to £97,635 12020.. £71,069) and after deducting expenditure of £83,440
12020.. £63,418), the net income for the year amounted to £14,19512020.' £7,651).
Investment PoliTCy
The Council members consider that there are no fund5 available for long-tetm investment and, having
considered the options available, have decided lo place available funds in Bank Deposit Accounts.

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council (continued)
Year ended 31 December 2021
Flnanclal revlew (continue
Reswvgs Policy
Despite a challenging year for members In responding lo the Covid-19 pandemic, a Combination of ptudenl
management and adjustment of our conference offer has resulted in al no requirement lo call upon our
reserves during the last financial year and bl a further improved financial position for BADS. No major calls
upon capitsl are anlicipaled outside of planned expenditure during 2022123. As a consequence the
considered view is that the proposed level of reserves held during 2022123 remain unchanged.
The committee has concluded that a prudent range of reserves lo be held from unrestricted funds not
¢ommitted would be a minimum of six months operating costs and a maximum of 12 months operating
¢osls. For 2022123 this is proposed lo be towards the higher end of the range given the pa￿'CULar context of
Covid-19 pandemic. This would amount to £120,000.
Free reserves at the year end amounted to £191,912 12020.. £177,717). The surplus reserves will be used
lo help the charity to maintain its presence and provide education in day surgery practi￿ in the ever more
challenging environment of the NHS. The charity hopes to develop benchmarking for all NHS trusts to use
and work towards an accredilatlon program for day surgery.
Totsl restricted reserves al the year end amounted to £10,02512020'. £10,025).
Principal Funding Sourcos
The principal source of funds is income from exhibition meetings and strategic alliances, together with
member subscriptions.
Plans for future periods
The Council aims lo continue in ils activities lo meet the objectives of the charity and is working closely with
Govemmenl departments lo assist in the achievement of new goals for the Health Service.

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council (continued)
Year ended 31 December 2021
Plans for future perlods (continued)
Impact of Covld 19
Financial and Operational Impact of Covi&19
As part of our ongoing governance processes, Trustees have tsken stock of the risk and impact of Covid-19
on the Charity and enSU￿d that appropriate and proportionate risk mitigation is in place.
The Trustees identified the following risks..
Income
Reputation
Continuity
In¢ome Risks..
BADS income is derived from three main sources.
Sales of literature.
Membership fees Isubscriptionsl
Exhibitions, meetings and strategic alliances.
Income from both Subscriptions and Literature sales are up on the previous year. Subscriptions are
generally paid al the start of the year and are not deemed a risk within this accounting period due lo Covid-
19. However, BADS recognises that dis¢relional funding available within NHS Trusts and NHS Foundation
Trust in 2021122 may be negatively impa¢led upon and result in a decrease in membership subscriptions
and sale of booklets and leaflets. The Trustees have considered a 'worse case. and 'likely Case. scenario.
Under the worse case scenario subscription income in 202112022 could drop by as much as 50%. The
financial impart of this would be a reduction in income in the region of £17,000. 11 is also possible that post
Cover, more NHS Trusts and NHS Foundation Trusts will seek lo further expand their day case capability
and capacity as there is a clear evidence base of both quality and financial benefits.
The Trustees recognise that Covid-19 may negatively impact Upon the profits of strategic allies and as a
consequence place at risk the income from strategic alliances. However, 3 year contracts are in place
which would guarantee income in 2021122.
Reputation risks..
BADS council have a strong professional reputation and a solid govemance framework which is continually
reviewed and revised as appropriate.
During 2019120 the Council acquired further expertise amongst the Trustees and reviewed and revised
several policies and procedures. These include
Conflict of Interest policy, declaration and management
Induction
Reserves Policy
Trustees believe that these have further strengthened our corporate governance arrangements and further
mitigated potential repulalional and financial risks.

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council (continued)
Year ended 31 December 2021
Plans for future perlods (continued)
Impact of Covld 19 Icontlnuedl
Continuity risks..
Risks for continuity arise from the potential loss of key council members. This risk is miligaled by.
Succession planning
Documented role descriptions
Documented processes
Policies.
Operational Impact."
In light of Covid-19 and conscious that significant numbers of Council members are NHS keyworkers,
BADS has taken steps lo enable its council meetings to continue virtually via Zoom.
We have a single employee and arrangements are in place to work remotely from home.
The most significant impact has been on our Annual Conference which was scheduled lo lake place In
June 2020. The annual conference is a significant opportunity lo showcase developments and further
progress the important role that day surgery can play in continuous quality Improvement across thè NHS.
Thè conference has been rescheduled for March 2021, Financially the risks associated with expenditure on
the conference are mitigated by the timings of deposits and fees. Our conference venue for 2020, Cardiff,
has agreed to roll over the contract lo March 2021. 11 is possible that as the NHS enters the next phases of
operations post the immediate Covid crisis that operational pressures nay impact upon release lime during
2020121 and as a consequence conference attendances. It is too early lo determine this al this point and
socouncil will continuously monitor the position and adjust our approach accordingly.
In summary, Trustees do not consider that the operational or financial impact of Covid-19 present
unmitigated risks lo the ongoing work of BADS.
Structure, governance and management
Goveming Document
The organisalion is a charitable company limited by guarantee, incorporated on 3 April 1996 and registered
as a charity on 11 April 1996. The company was established under a Memorandum and Articles of
Association which estsblished the objects and powers of the charitable company and Il Is govemed under
ils Articles of Association. Ils objects are lo promote education and research, to expand the utilisalion of
Day Surgery In the United Kingdom and lo sel standards for the benefit of patients.

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council (continued)
Year ended 31 December 2021
Structure. governance and management (continu8dJ
Recruitment andAppointmgnt of CounciTI members
The Members of the Council ale also directors of the company for the purposes of company law. Under the
requirements of the Articles of Association one third of the Members of the Council are required to retire
from office each year and are eligible for re-election at the next Annual General Meeting.
In looking for new Members of the Council the Council Members will bear in mind the experience and
qualification of possible candidates. The successful candidates are elected by a meeting of the existing
Council Members.
Councll Members
The Council Members, who are also Trustees and Directors, who served during the year and up to the date
of this report are shown Dn page 1.
Trustee Induction and Training
New Council Members will be provided wth copies of..
. The Memorandum and Article5 of Association
The lalèsl accounts of the Charity and are encouraged lo ￿ad Charity Commission guidance notes CC3-
"The Essential Trustee". What you need lo know, what you need lo do"
In addition Council Members are encouraged lo read Charity Commission and other newsletters and lo
attend courses designed lo keep them abreast of their duties and responsibilities.
Rlsk Management
The Association has conducted a review of the risks ID which the charity may be exposed. Systems have
been PLJt in pla￿ to reduce those risks. Risks are minimised by the procedures developed for authorisation
of transaclions, publications and projects. The risks in funding are mitigated by the reserves policy which is
reviewed yearly by the Council.
Oryanisational Structure
The company is governed by the Council Members, who meet six times a year as well as al the annual
501enlific meeting. The day-to-day administration of the charity Is delegated to the Administrative Manager.
Independent gxamlngr
Mark Proctor FCA DChA of Lovewell Blake LLP will be reappointed as independent examiner for the
ensuing year.
Small company provisions
This report has been prepared taking advantage of the small companies, exemption of section 415A of the
Companies Act 2006.

The British Association of Day Surgery
Company Limited by Guarantee
Report of the council (continued)
Year ended 31 December 2021
The report of the council was approved on
by:
20 September 22
and signed on behalf of the board of trustees
Dr T Hinde
Secretsry

The British Association of Day Surgery
Company Limited by Guarantee
Independent examiner's report to the trustees of The British Association of Day
Surgery
Year ended 31 December 2021
I report lo the charity trustees on my examination of the financial statements of the company for the year
ended 31 De￿Mber2O2l which comprise the stslemenl of financial activities (including income and
expenditure account), balance sheet and the related notes.
Responslbllltle$ and basls of report
As the charity's trustees of the company land also ils directors for the purposes of company lawl you are
responsible for the preparation of the financial slalements in accordance with the requirements of the
Companies Act 2006 Ilhe 2006 Act'l.
Having satisfied myself that the financial slalements of the company are not required lo 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 financial statements as carried out under section 145 of the Charities Ad 2011 I'the
2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission
under section 14515llbl of the 2011 Act.
Independent examinefs statement
I have completed my examination. I confirm that no matters have come lo my attention in connection with
the examination giving me cause lo believe that in any material respect..
accounting records were not kept In respect of the company as required by section 386 of the
2006 Act," or
the financial slalements do not accord with those records", or
the financial slalements do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the accounts give a 'lrue and fair, view which is not a
matter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and principles
of the Statement of Recommended Practice for accounting and reporting by charities applicable
to charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021.
I have no COn￿mS 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.
Mark Proctor FCA DChA
Independent Examiner
Lovewell Blake LLP
Chartered accounlanls
Bankside 300
Peachman Way
Broadland Business Park
Norwich
NR7 OLB
26 September 2022
10-

The British Association of Day Surgery
Company Limited by Guarantee
Statement of financial activities
(including income and expenditure account)
Year ended 31 December 2021
2021
Restricted
funds Total funds
2020
Unrestricted
fund5
Total funds
Note
In¢ome and gndowmgnts
Charitsble activities
Investment income
97,617
18
97,617
18
70,885
Total income
97,635
97,635
71,069
Expenditure
Expenditure on raising funds..
Costs of other trading activities
Expenditure on charitable activities
Total expenditure
19661
182,4741
183,4401
19661
182.4741
183.4401
12,2041
{61,2141
{63,4181
Net income and net movement in funds
14,195
14,195
7,651
Reconclllatlon of funds
TOL91 funds brought forward
Totsl funds carrled fonNard
177,717
10,025
187,742
180,091
191,912
10,025
201,937
187,742
The stslemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from Continuing activities.
The notes on pages 13 to 20 form part of these financial statements.
11

The British Association of Day Surgery
Company Limited by Guarantee
Balance sheet
31 December 2021
2021
2020
Note
Current assets
Debtors
Cash at bank and in hand
14
27,552
183,136
14,545
184,512
210,688
199,057
Creditors.. Amounts falllng due wlthln
one year
15
18,7511
111,3151
Net current asse1$
201,937
187,742
Total assets le$$ currgnt liabiliti9$
201,937
187,742
Net assets
201,937
187,742
Funds of the charity
Restricted funds
Unrestricted funds
10,025
191,912
10,025
177,717
Total charity funds
18
201,937
187,742
For the year ending 31 December 2021 the charity was enb'tled lo exempb'on from audit under secb'on 477
of the Companies Act 2006 relating lo small companies.
Directors, responsibilities".
The members have not required the company to obtain an audit of ils financial statements for the year
in question in accordance with section 476..
The directors acknowledge their responsibilities for complwng with the requirements of the Act with
respect lo accounting records and the preparation of financial ststemenls.
These financial slalements have been prepared in accordance with the provisions applicable lo companies
subject lo the small companies, regime.
These financi
I slalemenls were approved by the board of trustees and aulhorised for issue on
and are signed on behalf of the board by..
Ms J Marsden (Presidenll
Trustee
Mr A Kimble (Honorary Treasurer)
Trustee
Company registration number.. 03182143
The notes on pages 13 to 20 form part of these financial statements.
12-

The British Association of Day Surgery
Company Limited by Guarantee
Notes to the financial ststements
Year ended 31 December 2021
General Infomiatlon
The charity is a private company limited by guarantee registered in England and Wales, and a
registered charity in England and Wales. The address of the registered office is The British
Association of Day Surgery clo The Royal College of Surgeons of England, Lincoln's Inn Fields,
London WC2A 3PE.
The principal activity of the charity is the promotion of the benefits, quality and efficiency of day and
short surgery in the United Kingdom and internationally.
statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021,
the Charib'es Act 2011, the Companies Act 2008 and UK Generally Accepted Accounting Practice.
Accountlng pollcles
la} Basls of preparatlon
The financial slalements have been prepared on the historical cost basis.
The financial slalements are prepared in sterling, which is the functional currency of the entity.
Ibl Going concern
The financial statements have been prepared Dn the going concern basis as the Council believe that
no material uncertainties exist. The Council have considered the level of funds held 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.
The Council have given consideration lo the impact of Covid 19 when making this assessment.
Ic} Judgements and key sources of estlmatlon uncertalnty
The preparation of the financial slalemenls requires management lo make judgements, estimates and
assumptions that affect the amounts reported. These eslimales and judgements are continually
reviewed and are based on experience and other fadors, including expectations of future events that
are believed lo be reasonable under the circumstances.
Idl Fund accounting
Unrestricted ftjnds are available for use al the discretion of the trustees lo further any of the charity's
purposes.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal.
13-

The British Association of Day Surgery
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 31 December 2021
Accountlng pollcles (continued)
le} Income
All income is Included in the statement of financial activities when enlillemenl has passed to the
charity, il is probable that the economic benefits associated with the transaction will flow lo the charity
and the amount can be reliably measured. The following specific policies are applied lo particular
categories of income".
Income from book sales are accounted for when earned.
Subscriptions are recorded on a receivable basis, less amounts written off as irrecoverable.
Income from exhibitions, meetings and conferences are accounted for in the period the exhibition,
meeting and conference Dccurs.
Investment income is induded when receivable.
lfj Expendlture
Expenditure is recognised on an accruals basis as a liability Is Incurred. Expenditure includes any
VAT which cannot be fully recovered, and is Classified under headings of the statement of financial
activities to which it relates".
expenditure on raising funds includes the costs of all fundraising aclivilies, events, non-charitsble
trading aclivilies, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities
that further its charitable aims for the benefit of its benefi¢iaries, including those support costs and
costs relating lo the governance of the ¢harily apportioned lo charitable aclivilies.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor
part of its expenditure on charitable activities.
All costs are allocated to expenditure categories refiecting the use of the resource. Direct costs
attributable lo a single activity are allocated directly ID that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Igl Tanglble assets
All fixed assets are initially recorded al cost.
The costs of minor additions or those costing below £500 are not capilalised.
Ihl Depreciation
Depreciation is calculated so as to WTile off the cost or valuation of an asset, less its residual value.
over the useftjl economic life of that asset as follows..
Fixtures, fittings and equipment
President's pendant
25Q/o Straight line
straight line
14-

The British Association of Day Surgery
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 31 December 2021
Accountlng pollcles (continued)
111 Operatlng lease agreements
Rentsls applicable to operating lèases where substantially all of the benefits and risks of ownership
remain with the lessor are charged against profits on a straight line basis over the peiiod of the lease.
til Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party lo the
contractual provisions of the inslrumenl.
Basic financial instrLJments are initially recognised at the amount receivable or payable including any
related transaclion costs, unless the arrangement constilutes a financing transaction, where it is
recognised at the present value of the future payments discounted at a market rate of interest for a
similar debt instrument.
Current assets and current liabilities are subsequenuy measured at the cash or other consideration
expected lo be paid or received and not discounted.
Ik} Deflned contrlbutlon plans
Contributions lo defined contribution plans are recognised as an expense in the period in which the
related service is provided.
Limited by guarantee
The charity is a company limited by guarantee and does not have a share capital. The members have
guaranteed that in the event of the Charity being wound up during their membership or one year
thereafter, each would contribute to the assets of the charity a sum not exceeding £1.
Charitable activities
Unrestricted Total Funds Unreslricled Total Funds
Funds
2021
Funds
2020
Sale of books and booklets
Subscriptions
Exhibition5, meetings and strategic
alliances
5,773
41,076
5,773
41,076
5,962
25,702
5,962
25,702
50,768
50,768
39,221
39,221
97,617
97,617
70,885
70,885
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2021
Funds
2020
Bank interest receivable
184
15-

The British Association of Day Surgery
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 31 December 2021
Costs of other tradlng actlvltles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2021
Funds
2020
Printing kx>oks and b¢x>klets
966
966
2,204
2,204
Expenditure on charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2021
Funds
2020
Printing expenses
Annual Saentific Meeting
staff costs
Depreciation
Rent and service charges
Website and computer costs
Printing, postage and stslionery
Accountancy-payroll and VAT
Subscriptions payable
Unrecoverable VAT
Bank charges
Telephone
Sundry expenses
Governance costs
7,331
19,136
34,387
7,331
19,136
34,387
8,075
235
32,416
8,075
235
32,416
1,399
9,865
1,249
1,172
1,563
121
442
1,399
9,865
1,249
1,172
1,563
121
442
3,217
4,500
1,411
1,462
1,475
3,217
4,500
1,411
1,462
1,475
11
1,364
259
531
35
6,225
61,214
1,364
259
531
35
6,225
61,214
334
5,598
82,474
334
5,598
82,474
Governance costs comprises".
Unrestricted
Funds
Restricted Totsl Funds Total Funds
funds
2021
2020
Independent examination fees
Legal and professional fees
Council and meeting expenses
Council members. liability expenses
3,155
1,125
818
500
3,155
1.125
818
500
3,190
2,692
343
5,598
5,598
6,225
Net Income
Net income is stsled after chargingllcreditingl..
2021
2020
Depreciation of tangible fixed assets
Lease rental payments
1,399
3,499
16-

The British Association of Day Surgery
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 31 December 2021
10. Independent examlnatlon fees
2021
2020
Fees payable lo the independent examiner for".
Independent examination of the financial slalements
Other financial services
3,155
1,172
4,327
3,190
1,462
4,652
11. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2021
2020
Wages and salaries
Employer contributions lo pension plans
32,754
1,633
30,872
1,544
34,387
32,416
The average head count of employees during the year was 1 12020." 11. The average number of full-
time equivalent employees during the year is analysed as follows.
2021
No.
2020
No.
Office and administration
No employee received employee benefits of more than £80,000 during the year12020'. Nill.
Key Management Personnel
There were no key management personnel during the year.
12. Trustee remuneratlon and expenses
No iemuneralion or other benefits from employment with the charity or a related entity were received
by the Council members.
During the year 3 Council members received expenses in the course of their duties in respect of
travelling, subsistence and accommodation totslling £69612020.. 11 members, £1,653).
17-

The British Association of Day Surgery
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 31 December 2021
13. Tanglble flxed assets
Flxtures.
flttlngs and Presldent's
equlpment
pendant
Total
Cost
At 1 January 2021
Disposals
At 31 December 2021
7,462
17,4621
529
7,991
17,4621
529
529
Depreciation
At 1 January 2021
Disposals
At 31 December 2021
7,462
17,4621
529
7,991
17,4621
529
529
Carrying amount
At 31 December 2021
At 31 December 2020
14. DebtOTS
2021
2020
Prepayments and accrued income
Other debtors
1,178
26,374
3,555
10,990
27,552
14,545
15. Creditors.. Amounts falling due within one year
2021
2020
Accruals and deferred income
Social security and other taxes
Other creditors
7.475
1.080
196
8.610
2,210
495
8.751
11,315
16. Deferred Income
2021
2020
At 1 January 2021
Amount released to income
Amount deferred in year
At 31 Dgc9mbgr 2021
4,860
14,8601
3,760
10,932
110,9321
4,860
3,760
4,860
Deferred income in 2021 and 2020 relates to strategic alliances invoiced in advance and funds
received ahead of the annual Conference.
18-

The British Association of Day Surgery
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 31 December 2021
17. Penslons and other post retlrement benefits
Deflned contrlbutlon plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £1,63312020. £1,5441.
18. Anatysis of charitable funds
2021
Unrestricted Income Funds
At 31 Dec
2021
Al 1 Jan 2020
Income
Expenditure
General Funds
177,717
97,635
183,4401
191,912
Restricted Funds
At 31 Dec
2021
Al 1 Jan 2020
Income Expenditure
Zeneca Research Fellowship
10,025
10,025
Reslricled funds
10,025
10,025
2020
Unrestricted Income Funds
At 31 Dec
2020
A11 Jan2019
Income Expenditure
General Funds
1,700,660
71,069
163,4181
177,717
Restrlcted Funds
Al 31 Dec
2020
At1 Jan2019
Income Expenditure
Zeneca Research Fellowship
10,025
10,025
Reslricled funds
10,025
10,025
The Zeneca Research Fellowship was established in 1993 to award research grants.
19-

The British Association of Day Surgery
Company Limited by Guarantee
Notes to the financial ststements (c¢)nfynvedJ
Year ended 31 December 2021
19. Analysls of net assets between funds
2021
Unrestricted
Funds
Restricted Totsl Fund$
Funds
2021
Current assets
Creditors less than 1 year
200,663
18,7511
10,025
210.688
18,7511
Net assets
191.912
10.025
201,937
2019
Unrestricted
Funds
Restricted Total Funds
Funds
2020
Current assets
Creditors less than 1 year
189,032
111,3151
10,025
199,057
111,3151
Net assets
177,717
10,025
187,742
20. Operating lease commitrnents
The total future minimum lease payments under non-cancellable operating leases are as follows..
2021
2020
Not later than 1 year
Later than 1 year and not later than 5 year3
6,962
23,207
1,458
30,169
1,458
-20-