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2025-04-05-accounts

‘y) Smailes Goldie ~~ F 4 CHARTERED ACCOUNTANTS

Charity Registration Number: 1058455

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Annual Report and Financial Statements

For the Year Ended 5 April 2025

UAT$D-0222120-1-6AI

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Contents

Reference and Administrative Details 1to2
Trustees’ Report 3to5
Statement ofTrustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet ]
Cash Flow Statement 10
NotestotheFinancialStatements 11to17

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Reference and Administrative Details

Trustees A Day Professor T Arulampalam A Awan Professor N Francis Professor C Selvasekar Charity Registration Number 1058455

Principal Office The Royal College of Surgeons of England 35-43 Lincoln's Inn Fields London WC2A 3PE Independent Examiner Smailes Goldie Limited Regent's Court Princess Street Hull East Yorkshire HU2 8BA

Page 1

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Reference and Administrative Details (continued)

Council Members T Arulampalam, President
C Selvasekar, President Elect
A Day, Honorary Secretary
N Francis, Honorary Treasurer
J Ahmad
A Awan
M Boal
H Choudhry
A Elshaer
D Gooch
N Keeling
J Khan
A McCanny
S Mercer
T Morrison
T Mroczek
V Ngo
A Palepa
C Parmar
B Patel
R Patel
M Perera
A Reddy
S Shaikh
K Singh
E Upchurch
G Whiteley
MYiasemidou

Page 2

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Trustees’ Report

The trustees present the annual report together with the financial statements of the charity for the year ended 5 April 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 published in October 2019".

The legal and administrative information page forms part of this report.

Objectives and activities

Objects and aims

The objectives of the charity are:

The Association of Laparoscopic Surgeons of Great Britain and Ireland (ALSGBI) aims to foster developments in laparoscopic surgery, to provide a structure for training, to promote educational and academic objectives. The ALSGBI also liaises with the Association of Surgeons of Great Britain and Ireland (ASGBI), the surgical Royal Colleges, the Specialist Advisory Committee (SAC) and other surgical and academic bodies.

The trustees have reviewed the outcome and achievements of the charity’s objectives and activities for the year to ensure they remain focused on the charitable aims and activities to deliver benefits to the public. They have complied with the duty under Charities Act 2011 to have due regard to public benefit guidance as published by the Charity Commission.

Page 3

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Trustees' Report (continued)

Achievements and performance

During the year the charity has continued to pursue its stated aims.

The charity has provided funding for surgical training and the attendance of surgical conferences and courses.

Laparoscopic surgery is a modern technique which was rare before 1990. Today, more than 20% of all surgical procedures in the UK are performed laparoscopically. The benefits to the public arise as many people will have a laparoscopic procedure performed on them, and compared to standard surgery, they will experience less post-operative pain, a smaller risk of complications, a shorter hospital stay, a quicker recovery and a much smaller scar. By organising an Annual Scientific Meeting (ASM), and through its other activities, the ALSGBI ensures that scientific knowledge is shared and laparoscopic techniques advanced. There is also an increasing interest in robotic surgery.

Financial review

During the year income totalling £307,197 (2024: £342,226) was received by the Charity. The reduction in income primarily reflects a reduction in the level of sponsorship by two of the charity's main sponsors. After expenditure of £358,683 (£2024: £377,016) there was a deficit of £51,486 (2024: £34,790).

The unrestricted reserves are £577,092 (2024: £626,178) and restricted reserves are £655 (2024: £3,055) at the year end.

The trustees consider that the unrestricted reserves are held in order to ensure the annual scientific meeting continues each year.

Free reserves at the year-end were £577,092 (2024: £625,728).

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees:

A Day

Professor T Arulampalam D Mahon (resigned 7 November 2024)

A Awan

S Higgs (resigned 14 October 2024) Professor N Francis (appointed 9 November 2024) Professor C Selvasekar (appointed 7 November 2024)

Page 4

18 Feb 2026

18 Feb 2026

V Shannon

26 Feb 2026

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Statement of Financial Activities for the Year Ended 5 April 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds 2025 funds funds 2024
Note £ £ £ £ £ £
Income and Endowments:
Donations and
legacies
440 - 440 1,402 js 1,402
Charitable
activities 2 304,014 - 304,014 330,818 7,500 338,318
Investment
income 3 2,743 - 2,743 2,506 - 2,506
Total income 307,197 - 307,197 334,726 7,500 342,226
Expenditure:
Charitable
activities 4 (356,283) (2,400) (358,683) (368,133) (8,883) (377,016)
Net movement in
funds (49,086) (2,400) (51,486) (33,407) (1,383) (34,790)
Reconciliation offunds funds
Total funds
brought forward 626,178 3,055 629,233 659,585 4,438 664,023
Total funds carried
forward 12 577,092 655 577,747 626,178 3,055 629,233

The statement offinancial activities includes all gains and losses recognised in the year.

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12.

The notes on pages 11 to 17 form an integral part of these financial statements. Page 8

sittesteesseeeeee 18 Feb 2026 and Signed on their behalf by:

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Cash Flow Statement for the Year Ended 5 April 2025

2025 2024
Note £ £
Cash flows from operating activities
Net cash expenditure (51,486) (34,790)
Adjustments to cash flows from non-cash items
Depreciation 450 900
Investment income 3 (2,743) (2,506)
(53,779) (36,396)
Working capital adjustments
(Increase) in debtors 9 (20,236) (6,895)
(Decrease) in creditors 10 17,265 (512)
(Decrease)/increase in deferred income (4,086) 9,205
Net cash flows from operating activities (60,836) (34,598)
Cash flows from investing activities
Interest receivable and similar income 3 2,743 2,506
Net decrease in cash and cash equivalents (58,093) (32,092)
Cash and cash equivalents at 6 April 668,792 700,884
Cashandcashequivalentsat5April 610,699 668,792

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 11 to 17 form an integral part of these financial statements. Page 10

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Notes to the Financial Statements for the Year Ended 5 April 2025

1 Accounting policies The Association of Laparoscopic Surgeons of Great Britain and Ireland is a charity in England. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are promotion, carrying out and encouragement of medical research in the field of laparoscopic and minimally invasive surgery.

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Association of Laparoscopic Surgeons of Great Britain and Ireland meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income and endowments

Income from grants is recognised when the charity has entitlement to the funds and any performance related conditions attached to the grants have been met.

Charitable income is recognised when the charity has entitlement to the funds, it is probable the income will be received and the amount can be measured reliably.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably, this is normally an indication of interest paid or payable by the bank.

Income in relation to events after the year end are deferred until the criteria for income recognition are met.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Resources expended are allocated on an actual basis according to the nature of the cost. Other costs include the independent examiner’s fees and legal and professional fees. All costs relating to the furtherance of the charity’s objects are included in charitable activities.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Page 11

The Association of Laparoscopic Surgeons of Great Britain and Ireland Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company 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 to charitable purposes.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or net of depreciation.

Depreciation

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Asset class Depreciation method and rate
Furniture and equipment 20-33% straight line
Computer equipment 33% straight line
Websiteanddatabase 33%straightline

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

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

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Financial instruments

Classification

The charity 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.

Page 12

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Recognition and measurement

Basic financial assets

Other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

Basic financial liabilities

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due.

2 Income from charitable activities

==> picture [417 x 194] intentionally omitted <==

----- Start of picture text -----
Total Total
2025 2024
£ £
Conference fees and sponsorship 212,562 265,286
Receipts from conference dinner 3,485 4,625
Subscriptions 71,467 68,407
Courses 16,500 -
304,014 _ 338,318.
Investment income
Total Total
2025 2024
£ £
receivable;
Interest receivable on bank deposits 2,743 2,506
----- End of picture text -----

==> picture [157 x 72] intentionally omitted <==

----- Start of picture text -----
3 Investment income
Interest receivable;
Interest receivable on bank deposits
----- End of picture text -----

Page 13

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

4 Expenditure on charitable activities

Unrestricted
funds
General
£
Restricted
funds
£
Total
2025
£
Administrator's costs 156,094 - 156,094
Meetings, courses and seminars 41,590 - 41,590
Educational scholarships to individuals 770 - 770
Rates 2,315 - 2,315
Insurance 936 - 936
Printing, postage and stationery 13,908 - 13,908
Annual scientific meeting 96,412 - 96,412
Podcasts - 2,400 2,400
Subscriptions to EAES 17,398 - 17,398
Membership database 1,572 - 1,572
Advertising 261 - 261
Sundry 23 - 23
Bank interest payable 631 - 631
Depreciation 450 - 450
Governance costs 23,923 - 23,923
356,283 2,400 358,683
Unrestricted
funds Restricted Total
General
£
funds
£
2024
£
Administrator's costs 170,265 - 170,265
Meetings, courses and seminars 40,527 - 40,527
Educational scholarships to individuals 7,550 7,500 15,050
Rates 2,969 - 2,969
Insurance 1,003 - 1,003
Printing, postage and stationery 13,450 - 13,450
Annual scientific meeting 114,859 - 114,859
Podcasts - 1,383 1,383
Subscriptions to EAES 7,717 - 7,717
Membership database 1,458 - 1,458
Advertising 600 - 600
Sundry 1,939 - 1,939
Bank interest payable 1,596 - 1,596
Depreciation 900 - 900
Governance costs 3,300 - 3,300
368,133 8,883 377,016

Page 14

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

5 Analysis of governance and support costs

Governance costs

Total Total
2025 2024
£ £
Independent examinerfees
Examination ofthe financial statements 1,400 1,350
Other fees paid to examiners 2,350 1,950
Legal fees 20,173 -
23,923 3,300

6 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

£4,735 (2024: £11,318) of expenses were reimbursed during the year.

During the year twelve (2024: ten) counci} members were reimbursed £4,735 for meeting expenses (2024: £11,318). From the above figures three (2024: four) trustees were reimbursed £1,288 for meeting expenses (2024: £7,396).

7 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
2025 2024
£ £
Staff costs during the year were:
Wages and salaries 123,801 136,046
Social security costs 8,287 10,009
Pension costs 24,006 24,210
156,094 170,265

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

2025 2024
No No
Administration 3

The ALSGBI council, which include the trustees, are considered key management personnel. No council members received any remuneration or received any other benefit from employment in the year (2024: ENIL).

Page 15

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

No employee received emoluments of more than £60,000 during the year

8 Tangible fixed assets

8
Tangible fixed assets
Furniture and
equipment
£
Computer
equipment
£
Website and
database
£
Total
£
Cost
At 6 April 2024 8,223 12,299 52,364 72,886
At 5 April 2025 8,223 12,299 52,364 72,886
Depreciation
At 6 April 2024 8,223 11,849 52,364 72,436
Charge forthe year - 450 - 450
At 5 April 2025 8,223 12,299 52,364 72,886
Net book value
At 5 April 2025 = = = -
At 5 April 2024 - 4500
9
Debtors
2025 2024
£ £
Prepayments and accrued income 32,014 11,778
10 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 18,780 5,064
Other taxation and social security 6,629 8,466
Other creditors 5,354 608
Accruals 4,056 3,416
Deferred income 30,147 34,233
64,966 51,787

11 Pension and other schemes

The charity operates a defined contribution pension scheme for ail qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The contributions payable by the charity charged to the unrestricted fund amounted to £24,006 (2024: £24,210). Contributions totalling £4,931 (2024: NIL) were payable to the fund at the year end and are included in creditors.

Page 16

The Association of Laparoscopic Surgeons of Great Britain and Ireland

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

12 Funds

Balance at 6 Incoming Resources Balance at 5
April 2024 resources expended April 2025
£ £ £ £
Unrestricted funds
General 626,178 307,197 (356,283) 577,092
Restricted funds 3,055 - (2,400) 655
Total funds 629,233 307,197 (358,683) 577,747
Balance at 6 Incoming Resources Balance at 5
April 2023 resources expended April 2024
£ £ £ £
Unrestricted funds
General 659,585 334,726 (368,133) 626,178
Restricted funds 4,438 7,500 (8,883) 3,055
Totalfunds 664,023 342,226 (377,016) 629,233

13 Analysis of net assets between funds

Unrestricted
funds
Restricted Totalfunds
at 5 April
General funds 2025
£ £ £
Current assets 642,058 655 642,713
Current liabilities (64,966) - (64,966)
Totalnetassets 577,092 655 577,747

Page 17

Issuer

Smailes Goldie

Document generated Thu, 12th Feb 2026 15:43:04 GMT

Document fingerprint 16f91efe300ff65b552ec8b3be3d0e4d

Parties involved with this document

Document processed

Party + Fingerprint

Wed, 18th Feb 2026 18:20:55 GMT Thu, 19th Feb 2026 7:32:23 GMT Thu, 26th Feb 2026 7:56:52 GMT

Professor Nader Francis - Signer (ddd9dda65a049d556aa6c6599e18f068) Andrew Pape - Signer (818a96c9085cd593ee6ff3d88c7d4abd) Victoria Shannon - Signer (1d5463bd9c340d365660591d20ed3286)

Audit history log

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