Charity nUm￿r. 1086208
THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY
CONTENTS
Page
R•f•rnnee and Admini•trollv• Detslls of tho Charlty, Its Trustges and Advl8ers
TFU•tae8' R•port '
Ind•p•hdant Examlnorf8 Report
stst•ment of Flnancl•l Actlvltl•s
8alanc• 8h••t
Notes to th• Flnan¢lal 8tat•nlents
8-10

THE NORTH OF ENOLAND OPHTHALMOLOOICAL 8QCIETY
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees
J Bhargava
H Cavendish
S Charles
D Vamia
Charlty regl*tered number
1086208
Prlnclpal offic•
clo Armstrong Watson
York House
Thornfield Business Park
Northallerton
DL6 2XQ
Accountants
Armstrong Watson Audit Ljmited
York House
Thomfield Business Park
standard Way
Northallerton
North.Yorkshir8
DL6 2XQ
Bankars
HSBC UK Bank plc
7 Commercial Street
Halifax
West Yorkshire
HX1 1HN
Pag8 1

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Council and Trustees of the North of England Ophthalmological Society {NEOS) prèsent their report for the
1 October 2023 to 30 September 2024.
The North of England Ophthalmological Society is a charity established by writt8n constitution and registered
viith the Charity Commission, No. 1086208. Its registered address 15 clo Armstrong Watson LLP, York House,
Thornfield Busines5 Park. Northallerton. DL6 2XQ.
The charity is organised as an independent association of people interested in furthering the objects of the
charity. It has trustees and an elected Council, which are listed below.
The Charity is committed to equality and diversity.
The trustees have adopted the provisions of Accounting and Reporting by Charities in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2015).
The trustees have also had regard lo the Charity Commission's Public benefit requlrement statutory guidance.
The following people served the charlty during the accounting year.
TRUSTEES..
J Bhargava
H Cavendlsh
S Charles
D Varma
PRESIDENT..
V Long
COUNCIL MEMBERS:
O Mathews- Immedlate Past President
V Pai - SAS representative
Y D'souza
M Hartley- co-opted trainee represenlatlve
L Gnanaraj
J Patil
A Elabbahan
CJ Vize
P Pennefather
U Harley
P Glasman
S Winder- Chairman of Education Committee
D Cottrell - PJ Hay Trustee
HONORARY TREASURER..
D Varma
SECRETARY:
J Bhargava
EXECUTIVE:
A Welsh
Page 2

THE NORTH OF ENGLAND opfrrrHALMOLOGICAL SOCIETY
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Objectives and aCtI￿tieS
a. Polici08 and objectives
The objectives of the charity are to promote knowledge and understanding of clinical and practical
ophthalmology and associated medical sciences throughout the north of England and north Wales. The charity
exists to advance the education of the public in ophthalmology and associated medical sciences through
dissemination of clinical research and educational events for Ihe public benefit. The Charitrfs promotes
knowledge and understanding of clinical and practical ophthalmology throughout the north of England and North
Wales.
In sett4ng objectives and plannlng for activities, the Trustees have glven due consideration to general guidance
publish8d by the Charity Commission relatin9 to public benefit, including the guidance 'PubliG benefit- running a
charity IPB2)'.
Achlevements and performance
Financlal revlew
. Golng concern
After making appropriat8 enquiries, Ihe Trust885 have a reasonable expectation that the Charity has adequate
resources to continue in oper8lional existence for the for8seeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further detsils regarding the adoption of the going
conc8m basis can be found in the accounting policies.
b. Ra8ervo5 poIIcy
The Trustees regularly reviéw the charity's level of reserves h8ld against 8xpected expenditure. The reserve is
satisfactory for its current level of activity. The Trustees believe that the level of reseples held is adequate to fulfil
its charitable obligation5.
structure. govérnance and management
Constltutlon
The North of England Ophthalmological Soclety is a registered charlty, number 1086208.
b. Methods of appointment or electlon of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the constitution.
Financial risk management
The Trustees have reviewed the risks to which the Charity is exposed and have ensured appropriate controls are
in place to provide reasonable assuran￿ against fraud and error.
The attached financial statements show the current state of the finances, which the Trustee5 consider to be
sound. The sources of income are from membership fees and sponsorship by ophthalrnic trade companies.
The charity d08s not fundraise from th8 public. The CharIt￿S bankers are the HSBC Bank.
Page 3

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCETY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trust88s' Report and the financial statem8nts in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financlal statements for
each financial which give a true and fair view of th8 state of affairs of the Charity and of its incoming resources
and application of resources, including its income and expenditure, for that period. In preparing these finanGial
ststements, the Trustees are required to:
select suitable accounting wlicies and then apply them consistently.,
observe the methods and principles of the Charities SORP (FRS 1021.
make judgments and accounting 8Stimates Ihat are reasonable and prudent.,
state whether appllcable UK Accounting Standards IFRS 102) have been follow8d, subject to any materlal
departures disclosed and explained in the financial statements.,
prepare the financial Slalements on the going concern basis unless it Is Inappropriate to presume that the
Charity will contlnue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficlent to show and explain
the Charitls transactions and disclose with reasonable accuracy at any tim8 th8 financial p051tion of the Charity
and enable them to ensure that the financial statements comply with the Charitl8s Act 2011, the Charity
(Accounts and Reports) Regulatlons 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the rnembers of th8 board ol Trustees and signed on their b8half by:
D Varnia
(Honorary Treasurer)
Date: 13 February 2025
Page 4

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY
IJ
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Independent Examlner's Report to the Trustees of The North of England Ophthalmologlcal
Society I'the Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30
S8Ptember 2024.
Responslbllltles and Ba3ls of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charit18s Act 2011 ('the 2011 Act,).
I report in respect of my examination of the CharitV5 accounts carried out under section 145 of the 2011 Acl and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145(51(bl of the 2011 Act.
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared Ihe accounts in accordance with Accounting and
Reports'ng by Charities: Statement of Recommended Practice applicable to charities preparlng their accounts In
accordance wlth the FinanGlal Reporting Standard applicable in the UK and Republic of Irelan¢J IFRS 102) in
preference to the Accounting and Reporting by Charilies.. Statement of Recommended Practic8 issued on 1 April
2005 which is referred to in the extant regulations bul has been wllhdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance wlth
the Generally Accepted Accounting Practice effeGtive for reporting periods beginning on or after 1 January 2019.
I have completed my examination. I confirm that no matters have come to my attention In connection with th8
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Charity as required by secllon 130 of the 2011 Act,. or
the accounts do not accord with those records; or
the accounts do not comply with th8 applicable requirements concernlng the form and content of
accounts Set out in th8 Charities (Accounts and Reports) Regulations 2008 other Ihan any requirement
that the account5 give a 'true and fair, view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in Gonneclion wlth the exaTninalion to which
attention should be drawn in this report in order to enable a proper underslanding of the accounts lo be reached.
This report is made solely to the Charilrfs Trustees, as a body, in accordance with Part 4 of the Charilies
(Accounts and Reports) Regulations 2008. My work has been undertakèn so that I might state to the Charills
Trustees those matters l am ￿qUired lo state lo them in an Independent Examiner's Report and for no other
purpose. To tha fullest extent permitted by law, I do not accept or assurne responsibility to anyone other than Ihe
Charity and the Charitls Trustees as a body, for my V￿rk or for this report.
Signed..
Dated.. 13 February 2025
Sirnon Turner
Armstrong Watson Audit Limited
Northallerton
Page 5

THE NORTH OF ENGLAND opFrrHALMOLOGICAL SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unre8trict8d
funds
2024
Total
funds
2024
Totsl
funds
2023
Note
Income frorn:
Charitabl8 activlties..
Membership subscriptions
Meeting income
Interest received
11,470
27,251
749
11,470
27,251
749
11,655.
21,790
173
Total Incomo
39,470
39,470
33.618
Expendlture on:
Raising funds:
Conference Fees and Lecturer's expenses
Prizes
Charltable activities..
Adrnin. postage and statlonary
Accountancy
Website
Bank Charge
24.417
2,811
24,417
2,811
23,281
3,000
9,280
1,028
451
67
9,280
1,028
451
67
12,634
480
592
80
Total expondlture
38,054
38,054
40.047
Net movement In funds
1,416
1,416
(6,429)
Reconclllatlon of funds:
Toial funds brought forward
Net movement in funds
49,862
1,416
49,862
1,416
56,291
(6.429)
Total funds carrled forward
51,278
51,278
49,862
The Statement of Financial Actlvities includes all gains and losses recognised In the year.
The notes on pages 8 to 10 form part of these financial statements.
Page 6

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY
BALANCE SHEEr
AS AT 30 SEPTEMBER 2024
2024
2023
Note
Flxod assels
Currnnt assets
Debtors
Cash at bank and in hancl
2,074
58,260
56.989
58.333
60,334
Creditors.. amounts falling due within on8
year
(7,055)
(10,472)
Net current asset•
51,278
49,862
Totsl as8et81888 currènt liabllitles
51,278
49,862
Net assets •xcludlng p•n$lon asset
51,278
49,862
Totsl not asset8
51,278
49.862
Charlty fund•
Restricted funds
Unr88tricted funds
51,278
49,862
Total funds
51,278
49,862
The financlal statements were approved and authorised for Issue by the Trustees and signed on thelr behalf by.,
O. v)fLN Ik
D Varnia
(Honorary Treasurer)
Date: 13 February 2025
The notes on pages 8 to 10 fonn part of these financial statements.
Pagè 7

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountlng pollcles
1.1 Basis of preparatlon of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities
preparing their accounts in accordance wilh thè Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 20191, the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland {FRS 102) and the Charities Act 2011.
The flnanclal statements have been prepared to glve a 'true and fair, view and have departed from
the Charitl8s (Accounts and Reports) Regulations 2008 only lo the extent required to provide a 'true
and fair, view, Thi5 departure has involved following the Charities SORP (FRS 102) published in
October 2019 rather than the Accountin9 and Reporting by Charitie5.' Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
Assets and liabilities are initially recognised at historical cost or transactlon value unless otherwlse
ststed in the relevant accounting policy.
1.2 Income
Income represents member's subscriptions, meeting inGome. donations and appea15, and other
incom8 receivable during the year. All income is recognis8d in the Statement of Financial Actsvities
once the charity has entillement to the funds, it is probable that the incorne wlll be received and the
amount can be measured reliably,
1.3 Expendlture
Liabilities are recognised as expenditure a5 soon as ther8 is a legal or constructive obligation
committing the charity to that expenditure, 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
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category.
Where costs cannot be directly attrlbuted to particular headlngs they have been allocated lo aclivities
on a basis consistent with the use of resources.
Expendlture on raising funds includes all expenditure Incurred by the Charity to raise funds for its
charitable purposes and includes costs of all fundraising aclivities events and non-charitable trading.
Expenditure on charitable aclivitie5 is incurred on directly undertaking the activitles which further the
Charitls objectives. as well as any associated support cosis.
1.4 Golng concern
The Board of Trustees has assessed the historic financial performance of th8 Charity and future
plans. Giv8n the Gharily has limited commitled obligations for th8 period to at least tW81ve months
after the date of the approval of these accounts, and significant cash holéings that. it could ulilise at
short notice that is more likely than not to exceed any obligation, the Trustees are Satisfied from this
review that the charity remains a going concem. The financial statements have been prepared on
that basis accordingly.
1.5 Debtors
Prepayrnents are valued at the amount prepaid net of any tr8de discounts due.
Page 8

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting pollcles (continued)
1.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investrnents with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
1.7 Llablllties and provl8lons
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 requlred in settlement, and the amount
of the settlemenl can be estimated reliably.
Liabiliti85 are recognised at the amount that the Charity anticipates it will pay to settie the debt or the
amount it has received as advanced pa￿entS for the goods or seNlces it must provlde.
1.8 Fund accountlng
Unrestrlcted funds can be used In accordance with the charitable objectlves at the discretlon of the
trust8es.
There are currently no restrfcted funds.
1.9 Taxation
The charity is exempt from corporation tax on its charitable activites.
Donatlons and appeal recelpts
There were no rnajor contributions made during the year.
Trustoes, remuneratlon and expenses
During the year. no Trustees recelved any remuneration or other benefits (2023 - £NIL).
During the year ended 30 September 2024, no Trustee expenses have been Incurred {2023 - £NIL).
Debtor8
2024
2023
Due within one year
Other debtors
PrepayTnents and accrued income
551
1,523
1,344
2,074
Page 9

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Cr•dltofs: Amounts falllng du• withln on• y•ar
2024
2Q23
Accruals and deferred income
7,055
10,472
Page 10