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← The North Of England Ophthalmological Society

2025-09-30-accounts

Charity number: 1086208

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 - 10

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Trustees

J Bhargava H Cavendish S Charles D Varma

Charity registered number

1086208

Principal office

c/o Armstrong Watson York House Thornfield Business Park Northallerton DL6 2XQ

Accountants

Armstrong Watson LLP York House Thornfield Business Park Standard Way Northallerton North Yorkshire DL6 2XQ

Bankers

HSBC UK Bank plc 7 Commercial Street Halifax West Yorkshire HX1 1HN

Page 1

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Council and Trustees of the North of England Ophthalmological Society (NEOS) present their report for the 1 October 2024 to 30 September 2025.

The North of England Ophthalmological Society is a charity established by written constitution and registered with the Charity Commission, No. 1086208. Its registered address is c/o Armstrong Watson LLP, York House, Thornfield Business 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 102) (effective 1 January 2015). The trustees have also had regard to the Charity Commission’s Public benefit requirement statutory guidance.

The following people served the charity during the accounting year.

TRUSTEES:

J Bhargava H Cavendish S Charles D Varma

PRESIDENT:

Y D'Souza

COUNCIL MEMBERS:

V Long - Immediate Past President V Pai - SAS representative T McNally - co-opted trainee representative A Lloyd - co-opted trainee representative L Gnanaraj 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 OPHTHALMOLOGICAL SOCIETY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Objectives and activities

a. Policies 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 the public benefit. The Charity's promotes knowledge and understanding of clinical and practical ophthalmology throughout the north of England and North Wales.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Trustees regularly review the charity’s level of reserves held against expected expenditure. The reserve is satisfactory for its current level of activity. The Trustees believe that the level of reserves held is adequate to fulfil its charitable obligations.

Structure, governance and management

a. Constitution

The North of England Ophthalmological Society is a registered charity, number 1086208.

b. Methods of appointment or election 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.

c. 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 assurance against fraud and error.

The attached financial statements show the current state of the finances, which the Trustees consider to be sound. The sources of income are from membership fees and sponsorship by ophthalmic trade companies. The charity does not fundraise from the public. The Charity's bankers are the HSBC Bank.

Page 3

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements 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 financial statements for each financial which give a true and fair view of the 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 financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 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 members of the board of Trustees and signed on their behalf by:

D Varma

(Honorary Treasurer) Date: 13 January 2026

Page 4

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025

Independent Examiner's Report to the Trustees of The North of England Ophthalmological Society ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 September 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective 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 the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 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.

I have no concerns 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed:

Dated: 13 January 2026

Helen Robinson

Armstrong Watson LLP

Northallerton

Page 5

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Note
Income from:
Charitable activities:
Membership subscriptions
Meeting income
Interest received
Total income
Expenditure on:
Raising funds:
Conference Fees and Lecturer's expenses
Prizes
. Other raising funds
Charitable activities:
Admin, postage and stationary
Accountancy
Website
Bank Charge
. Other charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
10,945
29,065
109
40,119
25,243
1,500
1,344
8,554
590
473
51
292
38,047
2,072
51,278
2,072
53,350		 Total
funds
2025
£
10,945
29,065
109
40,119
25,243
1,500
1,344
8,554
590
473
51
292
38,047
2,072
51,278
2,072
53,350		 Total
funds
2024
£
11,470
27,251
749
39,470
24,417
2,811
-
9,280
1,028
451
67
-
38,054
1,416
49,862
1,416
51,278

The Statement of Financial Activities 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 SHEET AS AT 30 SEPTEMBER 2025

2025 2025 2024
Note £ £
Fixed assets
- -
Current assets
Debtors 4 - 1,344
Cash at bank and in hand 62,188 56,989
62,188 58,333
Creditors: amounts falling due within one
year 5 (8,838) (7,055)
Net current assets 53,350 51,278
Total assets less current liabilities 53,350 51,278
Net assets excluding pension asset 53,350 51,278
Total net assets 53,350 51,278
Charity funds
Restricted funds - -
Unrestricted funds 53,350 51,278
Total funds 53,350 51,278

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ D Varma

(Honorary Treasurer) Date: 13 January 2026

The notes on pages 8 to 10 form part of these financial statements.

Page 7

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Income

Income represents member's subscriptions, meeting income, donations and appeals, and other income receivable during the year. All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

1.3 Expenditure

Liabilities are recognised as expenditure as soon as there 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 attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

1.4 Going concern

The Board of Trustees has assessed the historic financial performance of the Charity and future plans. Given the charity has limited committed obligations for the period to at least twelve months after the date of the approval of these accounts, and significant cash holdings that it could utilise 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 concern. The financial statements have been prepared on that basis accordingly.

1.5 Debtors

Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 8

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting policies (continued)

1.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.7 Liabilities and provisions

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 required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.8 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

There are currently no restricted funds.

1.9 Taxation

The charity is exempt from corporation tax on its charitable activites.

2. Donations and appeal receipts

There were no major contributions made during the year.

3. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 30 September 2025, no Trustee expenses have been incurred (2024 - £NIL).

4. Debtors

Due within one year
Prepayments and accrued income		 2025
£
-
-		 2024
£
1,344
1,344

Page 9

THE NORTH OF ENGLAND OPHTHALMOLOGICAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. Creditors: Amounts falling due within one year

2025 2024
£ £
Accruals and deferred income 8,838 7,055

Page 10