RADIOLOGY AND ONCOLOGY CONGRESSES Registered Number: 04075344 Charity Number: 1087939 ANNUAL REPORT OF THE DIRECTORS and TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 AFO50BB5•
21
C(XIPANIESHCKISE
RADIOLOGY AND ONCOLOGY CONGRESSES Annual Report of the Directors and Trustees Year ended 30 September 2025 CONTENTS Page Annual Report of the Directors and Trustees 1.1 Reference and Pdministrative Detaiis 12 Structu. Govemarte and Management 1.3 Objectives and Activitses 1.4 Public Benefft 1.5 Achievements and Perfomance 1.6 Financial Review 1.7 Plans for Future.Periods 1.8 AcknOW9eMents 1.9 Auditor 1.10 Small Company Exemption 1.11 Statement of Trustees. Responsibilities 1.12 DiSdosU of Information to the Auditor Independent AudbtoVs Report Flnancial Statements 12-22 Statement of Financial Activrties 12 3.2 Balance Sheets 13 3.3 Consolidated Cashflow Statement 14 3.4 Notes to Financial Ststements 15-22
RADIOLOGY AND ONCOLOGY CONGRESSES Annual Report of the Directors and Trustees Year ended 30 September 2025 1.1 Ref•rnn¢e and Admlnlstrative D¢tsils Name: Radiology and Oncology Congresses Isometimes abbreviated to ROCI Company Registration Numl)er. 04075344. Charity NUTh". 1087939. Principal Offi¢•.' Fai(mcnt House. 230. Tad¢a$ter Road. Yo. Y024 1 ES Registered oifKe.' FaInnI Htyjse. 230. Tadcaster Road. yo. Y024 1ES Audltor. BHP LLP Rievaulx HoLtse 1 Sl Marf5 crt, Yryk Y024 1AH B•nkern: Unity Trust Bank. Four Brind Pkn. Birmingharn. B12JB Solicltors: wils$. AxdIa House. St Jthn's Street. Salisbury, SP1 2S8 Mtrmbern of the Conwny: The British Instilute of R*ology The College of RadK3raphers The Instrtute of Physics and EngineeriThJ in edrne Radiology and Oncology Congrnss•s Board.. Board Members ar• t4)th Oirecttys of the Company and Twstees ofthe Charrty. ChaifmaTr Prof. K. Siraughan (resigned 13 March 21f251 Mr R. McGhee {Chair with effed from 13 March 2025) Chair Mr R. McGhee lunb"113 March 2025) Ms S. o'corlI (appointed 10 September 21r251 Hc. Treasurer IAr S. 8hutla Directors Ms C. Angu$ lapFoMiled 10 September 2025) Ms G. Collinw {appted 15 May 2025) Mr R.M. Evans Dr E.E. Hyde. PreSen1 of UKIO congress 2024 & 2025 Dr S. Islam {apK¥)irtted 4 June 2025} Prof. S.F. Keevil Mr P.W. Morgan Irestgned 15 November 2024) Prof. S.A.P.O'Connor Ms S.Purdy IreswJned 10 September 20251 Mr T.A. Welton Honorary Offi¢èrs". Marketing Support Exhibition Supwrt Finance Officer Mr Richard Evans Mrs EIEabelh eethmann MrJohn Tumer
RADIOLOGY AND ONCOLOGY CONGRESSES Annual Report of the Directo and Trustees Year ended 30 September 2025 The Trustees are paSed to present theirannual Trusiees. report logetherwrth the wnsolidaled fin8nual statements of the charity and rts subsKliaries for the year ended 30 September 2025 which a also prepared to meet the requirements for a diie¢t(Ys' report and for Companw Ad purposes. ThÉ financial statèments o)mpty with the charlSAc1 2011. the CoMpanS Act 2Cth, the Memorandum and Articles of Associatmjn, and Accounting and Repc¥)ng by Charities." Statement of Recommende11 Practice applicable lo charities preparing their accounts in accorda1 wrth the Finanoal RewlirrfJ Starard apF4icable in the UK and Republic of Ireland IFRS102) {effe¢tNe 1 January 20191. 1.2 Stru¢tsr•. Gowm¥nc• and Management 1.2.1 Governing Docum•nts The organisation is a charEtable company limrted by guarantee, incorporated on ihe 15 Seplember 2000 and registered as a ¢harty on thè 9 August 2CrfJ1. The comparry was eslablished under a MemLYandum of AssocAation which established the obSeS and Fowers of the charitable e¥)mpany and rt ts governed undef ils Articles of AssocAation. The current Meandrn and ArtS of Assor)atw wwe adopted al the Cornpany's AGM held on September W 2020. 1.2.2 R•crullm•nt #nd Appdntsmnt of Boa General meets"ng5 oflhe {mpanY are erther the Annual General Meetin9 IAGM) ¢y an Exlraordinary General Meeting {EGMI. The Directors of Ihe ¢orN)any are also Trustees of thè charrty. Each of the Members may appoint up to Iwo Directors. Three Honorary Officers. beir¥J the Chair. Vrce-chair and TreaSur are ek¢ted by the members at either the AGM or an EGM for three year terms. and Presthnt ofthe Congress trom ts.me 10 time 1$ elected by the other Oirectors. 1.2.3 Tntre Indu¢tlon and Tralnlng All Tfustees are familiar wilh the wort of the charity and most have served as Trustees of the member organisattiins or lated orgarttsations. The Trustees are rnade aware of theif obl•3ab"ons. dire(#ed lo the Charity Commission website for fvrthef guHlance and a ROC Handbcok is wowded. The Board reguigrfy reviews tthelher any further Irarning 15 required. The Board continues to moThtor the mix of skn'lls wov#led by the Trustees aThl attempts to en5we the Board has a spread of apwopriate sknlls. 1.2.4 Risk Management The Board regularfy reviews the iisks to whh the charity is ex[ed aThJ listed behx are the srA highest identffied risks, together with the steps being iaken lo mitigale those risks. Relationship wiih. and ¢ommitment of. professional bodies Involved In radiology and on¢ology- SCOR. 81R. IPEM. specialist societies etr. - promoting multi*rofessional rneetings. All Board members are aware of the importance of commitment and goc¥J working reLationships beeen ROC. rnember organisalions and other part5. and strive lo maintsin them. Where ¢onfli¢ts of inlerest exisl Ihey are dea with Iran5parentty. A high emphasi5 15 placed on workn.ng in partne15hip. ie¢ognisiAg the ¢onth"bulions and perspectives of all concemed. Promotion of multi-dt5ciplin•ry Con9rES ¥nd risk of c¢xnpeting events Imutli4is¢iplinary in UK and abroad + specialist society meetings) The prornotion ol mulli-disaplinary Congresses is one of a number of fvndamenlal Joint Objectives agreed by all ROC'S member organisations. Board Memr$ are awarè of thè nèed to bè aware of potentially competing events which rnighl adversety impad on delegalelexhibrtor numbers and keep such matters under Strateg review.
RADIOLOGY AND ONCOLOGY CONGRESSES Annual Report of the Directors and Trustse$ Year ended 30 September 2025 Appropriateng$s and a¢cuTrcy of ¢ontent ofCongm$ prngramm•8 All aspecls ol Congress programmes are wewetj. pr05peclNely and trOsPeCtety. al regulaf Board meetings. Congress Presidenls play a partiujlarfy important rolÈ in Ihe development of the ¢J)ntenl of Congress pr(yJrammes, with oversight by the Board. Continued attracliveness and relevance of ROC events cong$$ Presidents, who are appointed by the Board. are experts in their fields. They are 5UPPOrted by multidisciplinary colleagues wth. a good understanding of the Continuing Profèssional Developmenl needs of delegates. All cy)ncemed are stror•Jty molivated to ensLrt the L)Jntinued attractNenèss and relevance of ROC evenls. in line with ROC'S thantable object. Complets tailuYelcanc•llat•on of an event Preparations for events. including asswaled finala1 risks. a kepl under o)ntinual rewvw. al)Ment¢d by minuled reports at ROC.E board meetings al inlervaLs. We have ¢Mtraded a professional Conference organiser, Wlse day-to-day business is to ensure the success of events. The charrty further protected by an insurance policy against sudden nlIa1)n oflhe e¥ent for oulsKle ar¢umstances other than a pandemic. 1.2.S Organisational StrucbJr• The Boaid meets at least h¥ice a year and the pn.mary ponSIbrt ofthe Board, the three Honorary OffKers and the Execubve Commrttee are set out in the Articles ol Association. Board effeiiveness is wewe(l as part of an - goiig process ol rewew of all ROC and ROC-E operations. The charity does not employ any managenwit staff. Strategy deoson$ are dtscussed and approved by Ihe Board of Trustees. and operational delivery is the respon$ibilty of ROC Events Ltd. the WhdIy-lned $ub$idiary company, reporting to the Board of Trustees. The Board is supported by a qualffied Finance Officer who provides financial and administrative support. who receives a rnode payment. and the services of a ProfeSsKal Conference Organi5ing company. Company Secretsiral responsibilities a undertaken by one of the mernbefs. IPEM. for whh it is remunerated. None of the Board members is femunerated. There are tsvo Committees repo"n9 to the Board. The UKIO Orrjanising Comrnitteè- all members oflhe committee are volunteers. This ¢ommrttee ath.ses Ihe Board as lo the siaentfft programme for the annual UK Imaging and Oncology Congress. Thefe is also a Finance Cofflmitlee Chai by Treasufer which the FinancA Officer and a representative oflhe ProfesSnal c1)nfere Or9ani$er attend. 1.3 Obl•ctiv•s and A¢ti¥itl•s The object of the Charity shall be to advance educati in radiology. oncol)gy and related scie1e$, particul8dy by the prO$10n of congresses pertainin9 to the radiation soencès as applied lo medicine. and the disseminatM)n fof pU1C benefrt of the usefijl resutts of repwts of research arisng from such f))rvJr•sses. The company brings togèther ofthe main UK profess1 oryanisations invofvèd in radKAogy, med1 imaging and radiation oncokjgy lo organise an annual mapr combined event encoffyasng diagn051ic and theiapeutic use of imaging and Tadiat#Jn. The main objeclive lor 2024- 2025 was to organise the UK lrnagng arKI On¢ology Congress {UKIO). The 2023 and 2024 congresses had teen very wdl attended and Ihe Tmslees were cautiousty optimistic that the 2025 event would prove lo be Èqualty successful. Vobjnteers undertake most of the ganising of ihe scntthc planning ol the )ngresSeS.
RADIOLOGY AND ONCOLOGY CONGRESSES Annual Report of the Directors and Trustee$ Year ended 30 September 2025 1.4 Public 8eMfft The Trustees have complied ¥th their duty in Secti 17 olthe Chwrties Act 2011 to have due regard to Ihe guidance on publi¢ benefft published by IhÈ Commissth in exercising th1 Fvwers and planning the activities of the chaTIty, irlUding the guidance'Pubh"c Benefit.. running a charity {P82)'. The company has charrtable purposes. a$ set oul in 1.3 above, which are fw publbc benefft. They Cover thr88 of the e$¢riptions of charitable purpose Set oul in the Chaiiti"e$ Ad 2011.. The advanment of education: The advancement of heallh". The adVarEMent ofthe arts, cnUTe, heritsge tx swi¢e. The Charity Commi55K>n has set out two key of Publ benefft: There musl b• an identifiable benefft or ben•ffts The congress. whr¢h the Chanty organises as rts main acimty, advances the ed.0 and training of a range of persons invofved in heath¢are through Ures. debates and teaching sessions that not onty relate lo clinical pract& tr¥Jt also include service delivery and standards. 11 also adVanS sCntif knortledge in medicine anil related areas. These hvo types of activities promote the advancement of educa1. heahh and sctence. Benefits mt be to lh• publlc. or s•ction of the public The main direct tenefiryaries of the a¢Jiwts of the chanty are heatthcare professionals and resèarchers involved in the areas of medical imaging and treatment of cancer usiThJ radiatKJn. The main professions involved include me¢j1 dcttors, radiog¥aphers. medKal physiosts and induslrialisls. Undedw'ng the enbre operations of Radio109y ant1 On¢olo9y Congresses is the bf thal rts acbvrts are to thè bènefrt ol the publK. and in particukr to patients urKlergoirtg diagnoslrc or therapeut ladk)gIcal prwedures. The congress is open to 1. vilh no preferenlial regi$tratwJn fees for of particukr S(11e$ or organi$ations. There are wide public benefits from improved heatthcare resuliing from the actMtie5 of the ¢harrty. In 2023 ROC ueated a bursary SCheff lo enable a numbef of practiter$ from countries on the United Nations h.sl of least develoFed coLtrS (UNCTAD) to attend_ In 2025 we exterM1ed the list of countries to include other le55er develoFd rountries. Thus. we wdcomed 8 attendees frryn Nepal. The Gambia. U9anda, Ethiopia, Ghana and The Philippines. These grants ¥e in addilion lo academic grants to a fvrther S indpiidus frcffl Ghana. NMJeria. Kenya and Nepal 2025 saw the second year of Ihe'Pilch your Proje¢ competrion. Six submissK#is were sI)rt11$1ed for a live wtthing session al the Congress whh resulted in 4 projects being each granted £5.th)O fvni1ing. Thewinners submit periodic progress aleS and will present the résulis of th'r resea(ch at the 2026 Congre35. Radiology and 009Y Congresses doe5 not engage any rn)liti"cal aclivity. 1.5 Achievements and Perforniance Radiology and Oncology Congresses (ROC} is a charitable cornpany. registered wrth both the Charty Commission and Compan5 House. It is a pnvate limrted company incorForaled by guaTantee. Its aims and activrties are encapsulated in its charitable objecl- lo aVae educatton in rath"ology. orLology and related sciences partiGularfy by the PffOwsrt of congresses pertaining to the radialton sCiee5 as lo medAcine and the dissemination for the public benefit of the useful 5($5 olrew)rts of rssear¢h ari&ng from such Congsses. The cong¥ess look place al the ACC in Liverpool June 2f*Y4h wrth the Iheme'community and C¢)n$aousness'. One Health
RADIOLOGY AND ONCOLOGY CONGRESSES Annual Report of the Directors and Trustees Year ended 30 September 2025 The number of indivKJuals regislered ftjr atten¢Sn9 was 3.140. 35% hher than Ihe 2.330 giSte in 2024. The number of sessions on the nuin programme was 116, delivered by 237 speakers and Ihere were 99 education on the stand sessions. 2025 Saw the third year of the "reseaT¢h hub. where researd)Èrs could recruit parti¢ipants from UKIO'S muKbprofes5ional attendance. The Patbent centred 5e&sions were exlremely successlul and well attendetj. The feethjack on the 2025 ngresS wa5 posibve - %% of dewtes rated Ihe venue a5 ex¢Ient or gN)d', 92% thoughl it was aboui the rqht length and the excdlent or gc)d ratings for the pre-congress and onsite managernent We 92% and 95QA respe¢livety - all these scores are bro&JJy the same as for 2024. The catering arrangements were less well received by delegates trAJt nevertheless Showed an improvement ow 2024. AJI feedk 1$ being assessed wrth a wew lo improwng the delegate and exhibitor eXpn¢t ne year. The Diwlor$ have for some time recognised that finanoal aThJ workkjad pressures affeci budgets and abilily to atterKI edu¢ab"onal events aryl been awafe of the opportunrt*s ant1 challeThJes of aspects such as dMJitisats"on of education81 provisitin. It is apparent is that there is sth"Il a 5tr0ny dèmand for eompTehensivÈ "broad brush. flagship events such as UKIO and the netsvorkng opportunth.es it offers and the 2025 meeting will orKe again lake place in Liv8rpool in June 2026. 1.6 Fin•n¢ial Review 1.6.1 Financial Actlvltitis Total in¢ome for the year lof the charity was £113,271 12024.. £169,978). Charitae expenditure incurred directly by Ihe Group totalled £43.339 (2024." £27.598). Direct operatnal and governance costs totalled £31,794 (2024.. £54.8941. The Group figures f¢y 2025 refiect the IndUsw of the gross ifKome and expendrture for the thOris trading subsh1iary, ROC Events Ltd. whth runs the Unrted Kingdom Imaging and Oncology Congress IUKIOI on behalf of the charity. The Congress's generated a profft of £94.220 12024.. profrt of £89.501). The sury)lus h3$ enabled the Charity to ojver its charitable spen(ling and dire¢a OkwatKJnal and go¥eman¢% costs and conlribule to an increase in Reserves of £43K. wrth 5ustsined surpluses. the charity has been able to ¢ontnue to make grants. The programme of bursaries to attereeS from Lesser Developed and midd Incfjme Countries wrth 8 attèndance and S acadèmic bursaries patd in 2025. Under the banner-Pitch your Proied" four 9rnn15 of £5.WO eath We awarded for Search, autjit or seryice improvement projects. The Charity a150 funded the cost of pubthshing the 2025 ngresS papers. Work is on-going lo identify further areas Whe the charity might tetter use its saentific meetings to engage with the broader public and encourage Ihe developmenl of young profesSionS wthin the sector. 1.6.2 RÈs•Th The group surplus of £42.857 has caused the group reserves. which are equal to the free reserves. lo inuease lo £686.033 as at 30 September 2025 {2024." £643.1761. The Trustees have rewewed the Reserves Policy and believe it appropiiale lo hold reserves of al ast £450.0(xJ to proyKle working caprtal for the Group. as suitable vènuès need to be booked significantly in advance to ensure stability for the events organised by the charity. The long-term objeclive of the Trustees is for thè Congress to cover tts own (x)sts and the operating expènses of the charity and use any surplusfor bufsarie5 and grants. The Trusiees will review the Sliategic requirernents of the scientific meetings in Ihe coming years to build on the current outreach elements of Ihe meetings and consider that the balance of free reserves whth w111 $b"Il be available prwdes a ffimi financial base for thiebpmenls.
RADIOLOGY AND ONCOLOGY CONGRESSES Annual Report of the Directors and Trustses Year ended 30 September 2025 1.7 Plans for Future Perlods The Success of the 2025 event demonstrates the continued aprte from delegates and exhibttors for a physical congress- pmided of course that be held safely. The 2026 event will relum lo Lr¥erpc#)l in June next year. 1.1"Acknowl•dgements The Board of Truslees wishes lo pay tribute lo Ihe enom)ous hard WO by the congress's President and Organising Committee. on whom the success of the congresse5 is entirety ¢Jependent. The Board also wishes to acknowledge the excellent con1n1tion of the WofeSsal ojnlerence jIser, Profi ProdU¢b"0 Ltd. toward$ Ihe effective and professional Stan9 ofthe 2025 event. 1.9 Auditor Following a competitive tendef process. BHP LLP was appointed fc( the audit or the 2025 finanrial statements in $uttession to Smfth & WIliams Iformerty known a$ CLA Evetyn Partners) who had held the role since the period ending September 30th 2019. Sumer Audrtco Limited were appointed as audrtor to the company folkiwing BHP LLP becoming part of the Sumer Group on 31 December 2025. whth required a thanye in audrt firm lo comply wtth app1¢Cab regulalory requirements. In accordance with seCtn 48712) of the Companies Act 2006. Sumer Au¢Jitco Limited are deemed to be reappointed annuty. 1.10 Sm•ll Company ExÈnWIooi The report and the finawal staments ha been yepored in xoydance the Ls1On5 ofthe Companyès Act 2CQ6 lating lo small companies. 1.11 ststoment of Trustees. Responsibilities The Tnjstees (who are a150 dire¢iors of the Radiology and Oncofogy Congresses for the purposes of ¢ompany law) are responsible for prepanng the Tru$lees' Report and the financaal statements in 8ccordan¢e wrth applt¢able law and United Kingdom Accounting Standards {Uned ngdorn Gerwally Ac£epled ACrjntlng PraLlicel. Company law requires Trustees to prepare financaal slalernent5 for ea¢h finan¢kal yearwhth give a true and fair v oflhe slate oflhe affahrs ofthe charitable company and the group and ofthe in¢off and expenditure ol the charitable group for that period. In prÈparing these finanaal statements, the Trustees a required lo- select suitable aountry poIleS and then apFty them consislentty: obserye the methods and prin¢ples in thg chariti SORP; make judgem¥nts and eslimates that are rea%able and prudent: stale whether applicable UK Accounling Standard5 have been fOllad. subpd to any materBI departures disclosed and explained in the finanaal staternents., prepare the finanaal statements on the going wKem basis urless rt is inappropriate lo presume that the Charilable ¢ompany 11 continue in business The Truslees are responsible for keeping prtsper a¢cAiuntin9 records that discbse with reasonable actyJra¢y at any "me the finanaal poSitn of the charitable company and enable them lo ensurè that the financial 5talernents compty Ih the Gompans A¢1 20c. They are also responsible for safeguarding Ihe assets olthe charrtable wmpany and Ihe group and her lor iaking reasonalle step5 for the prevention and delectKsn ol fraud and other irregularities.
RADIOLOGY AND ONCOLOGY CONGRESSES Annual Report of the Directors and Trustees Year ended 30 September 2025 1.12 Dl¥clogurn ol Infomialion to the Auditor In so far as each of the tnjstees are aware.. Ihere is no fevant information ofwlith the charitae ¢fAmpany's auditor un•Hafe'. and Ihe Trvstee5 have taken all relevant slep5 they ought lo have taken lo make 1hem5el¥e5 aware of any relevani audit inf(¥mknn and to establtsh that the tharitable comY'S audrtor is a4¥are ofthat inlomialion. b} Si9ned on behaw ofthe Trustees ty. Ireclor R. McGhee 25 Mar¢h 2026
RADIOLOGY AND ONCOLOGY CONGRESSES IIIDEPENDENT AUtMTOR'S REPORT TO THE MEMBERS OF RADIOLOGY ANO ONCOLOGY C014GRESSES Opinion We have audited the financial 51atemen15 of Radiology and Oncdogy Congresses Ithe'parent charitable compan) and its subsidiary {the'group'l for the year ended 30 Sepiember 2025 Wh comprise Consolidated and Company Statement of Finanaal Activrties. the Group and Cornpany Balance Sheets, the Con501idated Cash Flow Stslement and the note5 to the finanual stalemenls. including signfftant accounting policies. The financBI reportin9 framework that has been applied in their preparaknon B applb law and Unrted Kingdom Accounting Standards, including FRS 102'The Financial Reportmig Standard appIe in the UK and Republ¢of Ireknd" (Uniled Kingdom Generally Aepted Accounting Pra¢"¢el. In our opinion. Ihe ffinanoal smements.. give a and fair of the stste of the group's and of the parent charitable company's affairs as at 30 Septsmber 2025 and ofthe group's income an¢J eXpen¢jitu for Ihg yèar then ended., have en propety prepared in accordance with United Krd0M Generalty Ac£epled A¢unting Practice.. and have bw pPared in accordarKe wilh the Ul[ements oflhg Companigs Ad 2(M)6. 8a$is fot opinion We conducted our audit in X¢OTdarKe wrth Intern)nal Standards on Adng (UK) IISAS (UK)) and applicable law. Our responsibilities vnder Ihose 51andards are further dewbed wi the Audilorfs respJnsibi1it5 for Ihe audit of the financial statements sectKJn of our report. We are independent of the group and parent charitable company in a¢¢ordan¢& with the ethical requirements that are relevant lo our audrt of the financial statements in the UK, including the FRC'S Elhul Standard. and we ha¥e fulfilled our other elhral res[sIbI1rtles in accordance with these requirements. We bel thèl the aLbJrt eMnc4 we ha¥e obtained is Suff1 appropiiate to prowde a bows our opinn. Coneluslons rnlating to going concern In audrting thefjnancial statements, we have nduded thatthetrustees. useofV)è goiThJ concern basis of accounting in the preparatKtrn of the finanaal statements is appmprie. Based on the work we have perfomed. we have not wjentffjied any material uncertaints lating lo evÈnts or condrtions Ihat. individualty or collectP4ety. m8y cast signffi¢ant doubt on the group and parent charIlab company's abilty lo continue as a going corKem for a period of 8t least twelve mfmths from when the financial statements are authorised for issue. Our responsibilities 8nd the o$psibIlI1•S of thetrLtsteestrith reSptIO going cortem are detsbed in the levant sections of this report. Othw infomiation The other information compn.ses the infomation included in the AnrtU81 of Ihè Dirnctors and Trnstees and FinanciJl Ststennts. othÈr than the financial statements and our audilorfs report Ihereon. The Iruslees afe sponsible for the othef informatK)n contsined within Ihe Annual rgport olthe Dirnclors and Twst&es and Fin8nc¥al Slatements. Our opinion on the finarrial staterrents dces nol cover ¢he other in1M?ti and. except lo the 8Xtenl olherwise expliriuy staled in our repx¥l. we do not express any fcrn of assurance ldu)n Ihefeon. Our responsibility is to read theother informatK)n and. li dtyng $0, considerwhether Ihe other informat•Jn is materially innsIstenI with Ihe financial siatemenls of our knOwdge obtained in the coutse of the audrt or otherwise appears lo be rnaterially misstated. If we it1entfy SLth material inconsisteneS or apparent material rnisstalemen15. we are required to delermine whelher this gNes rise lo a rnalerial misststemenl in the finanoal staternents themselve5. If, based on the work wè have perfomed. we condude that there a material rnisststèmènt of this other inlormalion. we are requirèd to rewrt that fact We have nothing to report in this regard.
RADIOLOGY AND ONCOLOGY CONGRESSES Oplnlons oth othèr mattern prescrlbed by the Compan•es Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given the Trustee5' Annual Repjrt. which indudes the Di(#0rs, Raport prepared foc the pvrposes ofcompany law, for the finanrial year for which the finanoal statements are prepared is con5islgnl with Ihe ffinanoal Statements; and the DirectOTS' Report Cluded wrthin Ihe Trustees, Annual Rewl has been yepared in a¢xordancg Wbth apph'cable legal requirements. M•ttern on wlbich we •rn r¢quired to report by •xeeption In the loht ofthe knOwge and understanding of the group and the pant¢harIIab1ecompanY an¢Y Iheirenvironmenl oblained in the course of the audit. we have t klenlifd material misststemenls in the Directors, Report included within the Trustees. Annual ReF¥yt We have nothing to report in pect of the folkmfing matters Mi rfatitin to which the Ccnpaniès Act 2006 quIreS us to report to you rf. in our opinion.. adequate ar•>)unts"ng retr)rd$ have Mt been kept by thè parent tharrtable mpanY. or return$ adequate for our audit have not ten receNed fr branches srted by us,. or the parent charrtable company finar1 Statnts are nol in a9reement with the accounling records and retums., or certain dis¢Jtssures oflrustees. spwffftl by law are nol m., or we have not recwved all Ihe infombon aThJ expknalion$ we require for our audit., c the trustees were not enlrtkd to take &Jvanlage ofthe small mpare5, exemplM)n from the requirement lo prepare a Strateg report. R•sponsibiliti•s ol trust•es As èxplained more fulf in the Statement of Tnjstees. RespOnbilr(les set out on page 7. the trustees (who are difectors of the parent charrtab company for the purposes of company lawl are responsibk for the preparat¢on ol the finawal slatements and for being 5altsfied thal they 9i¥e a true and lair vivw. and for such intemal control as the trustee5 determine is necessary to enable the of finanoal statements that are free from matsrial misstatement, whether due to fraud or error. In preparing the finar¥ial slatements. the tfustees ¥e reSpOrtsib for assessing the group and parent charitable company's abilty lo continue as a 90in9 concem, di8ctr)siThJ, as applKablg. matters related to going concem and using the 90ing concem ba$1$ of arxounb.ng unS the trustees either intentj to liquidate the group or the parent tharitable ¢ompany or lo ase operations. ty have no realtsl¢ altematr¥ but lo do so. Auditorfs responsibilities for the audit of the financial stslem•nls Our rtjjectives arg lo oblain reasonab assurance aboui whether the finanoal statements as a whokn are free from material misstslemeftt. whether due lo fraud or error. and to issue an audrtorfs report ihat includes our opinion. Reason8ble assuran¢ 1$ 8 hrgh Ve1 of assurance. bul Is riot a guarantee thal an aLMlil condu¢ted in acct)rdance with ISAS IUKI wll aNYays detect a rnalerial rnisstatement when rt exists. Misstatements can arise from fraud or error and afe considered material rf, indmdually or in Ihe aggregate, they uxjld asOnablY be expected to influence the e¢onomi¢ detssions of users taken on the basis of these finanoal slatements. Irregularilies, induding fraud, a instances of non-¢offlplIan with laws and regublions. We design procedures in lirtÈ with our SPOnSibl11es, oullined above. to detect material misstatements in SPect of irregularities, including fraJ. The extent lo whh our procedu5 are capable of ¢Jelecting irreguLants"es. including fraud, is ¢Jetailed bek)w'. Our appioach to K1entfying and aSseSng the risks of material missialement in respect of IrreguL4rit$. induding Iraud and n-mplIanCe with law5 and regulatw)ns, wa5 as follows". the engagement parlner ensured that the engagement team collectNely had the appropriate competence. capabilities and skills to idenify or recognise non-cornplian¢e with aPtsbIe laws and regulations." we identified the laws and regulations applicable lo the group and company through discussions with dire¢tors and olhef managemenl. and from our commercial knowkedge and experiènce of the sector." we focused on Specif laws and regulations which we ¢>)n5idered may have a direcl malerial effect on the 10
RADIOLOGY AND ONCOLOGY CONGRESSES financial ststemenls or Ihe OperatnS of the company. incluth.ng the Companw Act 26. tsxation legislation. dats prole¢tK)n. environmental and hearth and safety legisLilion.' we assessed the exlenl ofcompliance with the laws aThJ wulation$ identffied aty)ve thr(h making enquiries of management and inspecting legal cx)rre5pondence." and idenl1rd laws and regulatnS were c1mmunled wthin the audit tearn regularly arKI the team refflained alert to instances of r•CoMPlian throWcMJl the aLwJrL We a55essed the susLpl1bty of CoMpanS financHI slatements to material misststement. induding obtaining an understanding of how fraud might o¢xvr. by". mak.tng enquiries of managernent as to where they (y)n5idered trEre wa5 SU51xptitility to fraud, th8ir knoWdge of xtual. SUSFEde<l and alleged fraud., and consi¢Jeiing the iilernal controls in to rnrtigale kS of fraud and rth<Ompla wth l•ws and regulab"on$. To addfess risks of fraud through fflanagement bkis and ovenide ntroL%, we.. performed anaw'cal procedu5 lo identfy any unusua or uwct&l latIOnShips,. tesled journal entries lo pdenify unusual transath"on$", assessed whether judgements and assuMpthS made Ni detemiiing the ao))unting eslinales were indicats.ve ol potential bias". aTrJ investigated the rats'onale behind signth¢ant or wusual transM)ns. In respjnse to risk of iwularits and rKJnwliarKe with I and 9&b"oft$. we de$vJned procedures wh in¢luded. bul were not Imnbted to". agreeing financial siatement dtsdo$urès to uThJerlying supp)rting documenlath)n.' ading the minutes of meebngs of those charged wrth governance". enquirin9 01 management as to acal and potential I"9a"0n arKJ daim5- an disrAJssions with senior magement regardIj rdewant regutiOnS and revwng the group's Wl and professional fees. There a inherent limilalions ryjr authl Wl)cedU dewbed atthe. The n)re removed ihat laws and regulations are from financial transacty"ons. the less likety rt is that we would becc¥ne aware of non-compliance. Auditing Standards also limrt the audit procedure5 required to idemfy non-¢omF4iance wtlh laws and regulations to enquiry of the directo<s an¢J other management and Ihe Inspects of regulatory and legal correspondence, if any. Material m155talements Ihal arise due to fraud can be harder to dett than those Ihal arise from error as they may involve deliberale Calme or llUsIon. A furlher description of ¢yJr res[S1.1$ is avalabbe on the Finanoal Reporting coUArS website at.. wwm frc or .LFkJaudit0rsS nwbilrties. This descxipb'on forms part of our audiior's port.USe of our report This port Is made SOlY to the pant chantae companrfs mernbefs. as a tjody, in accordartce wth Chapter 3 of Part 16 of the Companies Act 2006. Our audrt work has ¢en undertaken $0 that we might state to the parent ¢haritsble wmpanls members those matters we are required to stale to Ihem in an auditors feport and for no other purpose. To the fullest extÈnt pemirtted by law. we do nol accept or assume responsibility to anyone other than the parent charitabk rnpany. and Ihe pant charitab company's members as a t, for ¢yJr audit wth. for this report, or for the opinions we have formed_ S*JnerlD. CRZCVPKXX2. Laura Masheder Isenior Ststutory Auditor) For and oth behalf of Sumer Audrtco knmrted. Statutory Auditor Chartered Accountants Rie¥aulx House 1 Sl Mary's Court Blossom Street York Y024 1AH Date'..IW12Q26fjNff.....
RADIOLOGY AND ONCOLOGY CONGRESSES Financial Statements Year ended 30 September 2025 Consolidated and Company Statement of Financial Activities Ilncorporating an Income and Expenditure Account) For the year end•d 30 September 2025 Compony 2025 Company 2024 Group 2025 Group 2024 INCOME Ineom• from Donalrons from third parts DOnatn from 5ubsKliary Investment income from subsidiary Interesl income from bars 146,427 5,7C6 4.5 19.105 113.271 19.10$ 19.105 169.978 17,845 Incomè from Charitable Actt¥ili UKIO conlerence income Total IKome 93D.226 949.331 113271 169.978 919.536 EXPENDITURE Charitable •¢tivits Academic Bursaries LDC Bursafies Research Grants Publication of Conference p4erslolher UKIO Conferen costs Tolal Expendlture 8.126 13.6$3 20.1100 8.126 13,653 20.000 1.560 863.135 906,474 5,978 5,978 20,000 1,620 861,377 888 975 1,620 54,894 75.133 Surplu$ for year Fund balance brought forward 38.138 553 675 87.486 466 189 42,8S7 30.561 612.615 Unr•strkted funds 8alan¢e carried foTh¥ard at 30 Septsmber 591 113 SS3.675 686.033 643,176 Company RegislrntK Number 04075344 All income and expenditure delive from ¢ontinuiThJ aclivrties. The Statement of Financial Athvities comleS wilh the requireffnts for an inrne and expenditure account under the Companies A¢t 2006 and includes all gains and 1055es renised in the year. Atl income and expenditure in thè curnt and pfewous year was unrestricted. The Th)te$ on pages 15 to 22 form part ofthese finanrAa statements. 12
RADIOLOGY AND ONCOLOGY CONGRESSES Financial Statements Year ended 30 September 2025 Balance Sh¢ets As at 30 September 2025 Comp•ny 202S c(panY 2024 Group 2025 GroL 2024 Flx•d Assgts Investment Current Assets Dèbtors Current Asset Investments Cash at bank and in han*J 1(MJ.965 236.575 232,5( 570.046 118.968 247.038 400 690 766.696 119,950 236,575 370.412 726.937 10 247,038 333.743 611.070 Crndltorn: Amtyjnts lalling due within one year Nel current assels 591811 553.673 688.033 N•t Ass•ts 591.813 553.675 686.033 643.176 Reserve5 Unrestricted funds Carried Foard 591.813 533.675 686.033 643.176 Small Company Exemption The ffinancial statements have been yepared in acts)rdartt wth thè special provisions of Part 15 of thè Companies Act 26 relating lo srnall cc¥npanies al ¥1 a¢axnce wth the Finala1 Rep)rting Standard 102. The ffinancial statemenls were apwol by the tJ"re¢lors and aulhtyised k)r issue on 25 March 2026, and $fied on rts behalf by". S10RL1577CP.::"""'"""" . R. M¢Gh Chairman of the Board .&gner40..W•OLOSLbJ8.. S. Bhutta Honorary Treasur Company Registration Number 04075344 The notes on pages 15 to 22 fomi part of these financ¢al stalements. 13
RADIOLOGY AND ONCOLOGY CONGRESSES Financial Slatements Year ended 30 September 2025 Consolidated Cashflow Staternènt For the year ended 30 September 2025 2025 As restated 2024 N8t cash provMed by I (used in) OFerating aci¥itses 21.636 121.723) Cash flows from Nwesting actmties Interest receivable Proceeds from malLtying depos1$> days Inveslmenls in deFm)srts> days 19.105 75.000 185,463) 17,845 {236.5751 Change in cash and equlents the le[1rj perk)d 30.278 {240.4531 Cash and cash equivalents at the beginning of th& rgpthn9 period 370.412 610,865 Cash and cash equivalents al the end of the reptyt.ng penod 400 690 370.412 Note 1 Reconcillation of net •xpenditurn to n•t ¢sh flow from 0ting acbvils As restsled 2D24 2025 Net income for the repoth"n9 period DÈcrÈasèl{Inuease) in debtors Decrease in creditors Intefesl receivable Nel cash provided ty l {used inl operakng aLaNrtie5 42.857 30,561 19,979) (24.4601 17.845 21.723 13,0981 Note 2 Analysis of cash and cash •quivalenl¥ Cash in hand Tol31 cash and cash equNalents 400.690 400.690 370,412 370,412 Priorye•r restatèmÈnt of the ¢¥shfl¢)w Interest receivthe has been wlassified from cash fl¢Ms wovided by operating actilIeS lo cash flows from investing activities. The prior year ffigures have been restated lo rellect thi5 change. This redassification does nol impa¢t any othef areas of the finanoal statefflents. 14
RADIOLOGY AND ONCOLOGY CONGRESSES Notes to the Financial Ststernents For the Year Ended 30 September 2025 (Continued) A¢¢ounting Policies Company information R3ogY and On¢obgy Congresses is a company linited by guarantee domiokd and incorporated in EnglaThJ and Wales. The registered office is Fairmounl House. 230. Tadcaster Road. Yth Y024 1ES. b) ACntIng Conventb The financial stslemenls have been wepared in accordance ¥Mh Accounting and Reporting by Charities.. Stalemenl of Recornmended PraclKe applicaUe to charibes preparing their accounts in a¢Cordan wilh the Financial Reporting Sndard applrAble in the UK and Republic of Ireland (FRS 1021 leffertive 1 January 201951 ("ChantS SORP (FRS 102).). the Financial ReF¥xling Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 and the Chanb"e5 Act 2011. Radidow and On¢ol¢)gy CorvJre$se$, and the group whith it h8ads. meets the definrt)n of a public bener ents.ty under FRS 102. The financial slaieffthts have been prepared on the historical ojsl Conventn. The prinopal a¢untIng )lioes adopled are set oul bekx. The chantabte cornpany has tsken a¢fvantsge of the exerythb.on allowed undef SeCtrt 408 of the Companies Act 2006 and has not presented its (Ywn slement offfinanc4al activrts in these finanual stslements. The finarri slements are wesented Ai sterling. Goiro Concem The Group ran a full congress June 2nd4th 2025 in LNerFwI. As detailed herein, the result for the year ending Septembef 3( 2025 was a surplus 01 £42k whh has InCaSed the Group reserves to £686k. Looking ahead and building on the success of the 2025 cong5$ we 11 run the 2026 event, in the same venue and in the same format. We have commrtled to njn the 2027 and 2028 events al the bwnue also in subslanlially tho same formal, subiecl lo impfovernents refiectng parb"opanl feedback. In t light of the success and financaal profftabilty of the 2025 coThJress and the plans for the 2026 0)ngress. the Direct$ are of Ihe opinK)n that thère is reasonable assurance thal the Group will be able to continue as a going concem foral leastthe tsvejve monlhs folb)wing the approval ofthese alunts. Accordingly, Ihe ffinancial sktements have been drawn up on the goirwJ ¢on¢em bay"$. d} Consolwjati Rad*Sogy and Oncobgy Conyresses trfi$ the whde of the shafe ca.141 of ROC Evenl$ Ltd. The Dir8Ctors have elected Io Prepare ojnsolidated accounts and the group financial statements cons0"date the ffinancial stslements ol the company and ROC Events Ltd. The whole of any profit of ROC Evenls Limiled, which would otherwise be subject lo ¢orporab"on lax. is donaled to Radl0Y and Oncok)gy Congfesses. Income Activibss in fUrtrara ofthe chariVs ofyedN8S Inryjme is re¢L>Jnised when the charty has enlrtlemenl to the fvn¢J$. any k)thmiance ndrtIonS attached lo Ihe incorne have been fflet, rt is probable that the income will be received the amount can be rneasured reliably. Events income is a¢¢ounted for in the per in whth the event lakes place. Investment income Investment income is accwnl for on an 3rats ba515. 15
RADIOLOGY AND ONCOLOGY CONGRESSES Notes to the Financial Statements For the Year Ended 30 September 2025 (Continued} Fund accounling General funds a available for use at the disuetion ol the Director5 in furtherance of the objeclNe5 of the charty. Taxation The Charity is considered to pass ihe tests set oui in Paragraph 1 Schedule 6 of the Finance Act 2010 and Ihefefore rt meets the defjnition of a charitable company for UK ¢orN)ration tax putr)ses. Accordingly, the Charity is potentialty exemm from taxat in re5pecl of intome or caprtal gains received within categories covered by Chapter 3 Part 11 of the Corporat)n Tax Act 2010 Secaion 256 of the Taxation of Chargeable Gains A¢t 1992. to extent that $u¢h incAxne or gain$ are applied eXdUSNe to charitablè purposes. h) Inveslments Investments in suosbjiariès a valued * cost less proNisJn ftr impalmnt. Debtor5 Trade and ¢)ther debtors are recognised al the selllement amount after any trade discount offered. Prepayments are valued at the amount ppaid net of any Irdde discount due. gl Expenditu All expenses afe accounted for on an ualS basis. Bursary costs are rethJnised at Ihe point they a granted asstsming th8y are uncondi1nal aThJ speciffic to the ndividual Expenditure incurred in connection wryth the Specific obj.ecls of the charity ss indLwJed under the heading Charitab expenditure. £Xpendrtu is dassrfd by thè category of acbwty which rt is used rathar th•) by af expense. k)calion i% on an adual bass. or where this is not poss)le. on an esb"maleil usage basis. Charitsble Nilies eyndiiwe irde both Ihe direct costs and supwt costs relating to those acti1$. Govemance costs irdude those in¢ufrei1 in the goveman¢e and strateg management ¢)f the organi5ation indudin9 Costs asswated vthh meeting ¢onstrtu¢tonal and statulw requirements. Support costs, including Go¥emance costs, are alkncaled Io c051 categories based on dire¢t costs in those categorRs. h) Liabilitie5 provisions Liabilities are recognised as SOM as ihere is a wl or ctr5tructhve ¢)bJigation ¢ommrtting the Charity to the expendrture. Cash and Cash equNaJents Cash and cash equivalerts indude cash in ha1 arKI at bank. arnl deposts held at ¢all with bartks. Financial Instruments Tl Group has eleded to appty the pmvsKJns of Secttyjn 11 'Basit Finanaal Instruments, and Seclion 12 'Olher Finan¢Fal lrtstruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are reccJnised in the group s ststement of fmanoal F<)Srtion when the u)mpany beMeS party lo the contractua wovtsions of the inslrument. Basic financr41 assets, which Lle trade arJ other debt($ and cash and bank balances. are initialty measured al Iransacbon piKe induding transaction costs and are subsequently carried at amortised 5t using the effecbve inlerÈst method unless the afrangement ttjrnstrtutes a financing transacknon. where the transaction is measured at the present value of Ihe fthure receipts dis¢tsuntet1 at a markel rate of interesl. Ba5icfinan¢ial liabil(ties. includww trade ar other creditors. are inrtially fe(x)gnised al Iransaction price unlèss the arrangernènt conslitutes a financing iransaction, where Ihe debt Instrument is measured al ihe presenl value of the future payments discounted at a mathel rale of interest. 16
RADIOLOGY AND ONCOLOGY CONGRESSES Notes to the Financial Ststements For the Year Ended 30 Septsmber 2025 (Conllnued) Debt wislruments are sub5equentty carlied at amortj.sed co$1. ugng the effective interest rate methcl. Trade creditors are oblJali$ to pay gc$ or seNces ihat have been acquire(l in the ordinary ¢ourse ol business from suppliers A¢¢ounts Payab are daSfied as rrent lbIlitIeS rf payrnenl is due within one year or less. If not. they are presented a5 wl-¢AJrnt liabilitiÈs_ Trade cred¥tors ale recognised initially at traTrsactn pr and subseqLrentty measured at amorti8ed cLJst Using the effeoawe interest method. k) Prior year redassffication The charity reviewed Ihe presenlation ol rtain deposrt alxounts lolalling £236.575 as at 30 September 2024 previousfy classified within Cash ai Bank and in Hand. These balances related to notice deposrt5 with malurity dates that. in a(Yan0 wrth the requiremenls of FRS 102 and the charit SORP, are more approprialety presented as Fixed Asset Investments. The Tru5tee5 have taken Ihe de0$ to redassrfy these balancks to provkle a more true and fair repsentatn of the nature and IiquKIty of Ihese funds and lo ensure cons1Stenw 7fvnth charty's accounting polioes irNesifflents. There has been irnpacl on the tharty's iewrted resulls for ether the rrent or comparatrve year. and net assels remain un(anged due to thi5 rec1assts1n. Critical Accounting E3tlmat¢s afftd Judgem•nts In the application of the Charity's accounting F¥)l•ies. the Trustees are Tequired to make Nidgemenls, esbmates and assijmplions aboul carrying amount of assets and liabiliti'es Ihal are not readily apparent from other sources. The esb"mates and assoriated assum0K$ are ba$ed on hisiorical eXperIee and other factors that are co1ere to be reVant. Actual resulls may diffef from these estimates. The estimates and undertYg assumptions are reviewed on an ongoirKJ basis. Rewsrth)$ 10 8ccounling estimates are recognised in the period in which the estimale is revised, rflhe revision affects only ihat period, or In the period of the and ftrture pefiods rf the fevision affects both ojrrent and fvtU periods. Thwe are no estimates and assumplK)ns that have a Synift risk of causin9 a material adjustmeni to the rrying amount of assets and liakn"liti"es. Member5. Guarnntee Radiology and Onthlogy Con9rèsses ts a ¢rrpny limiled by wantee in England and Wales and has a IKence to dispose of the word "limrte11- in rts trtbe. The members a.. The Britsh Inststule of Radiobgy, The College of Radiographers. and the Instrtule of Physic5 and Engineering n Mediryne. In the event of a winding up. the Ikabilty of ihe thre8 members would n(rt exceed £1 each. 17
RADIOLOGY AND ONCOLOGY CONGRESSES Notes to the Financial Statements For the Year Ended 30 September 2025 (Continued) Analysis of Charitable Expend5ture 2025 Dire¢t 1.560 8.126 Admln Govemance Totsl 1.560 8,126 20,000 Publishing rAJfrent yea¢s confernnce papers Academic Bursaries Research Grants Bursarie5 for attendees from lesser devebped countries UKIO 2025 confenCe (note S) 13.653 816,049 859,388 13.6S3 863.13$ 906.474 34.205 34.205 2024 Dire 1.620 Go¥emance Total PU1$hing prior yearf$ ty)nf¥e papers Academic Bursaries Research Grants Bursaries for attendees from18sser developed countries UKIO 2024 conference (note 5) 20.CMJ) 20,OCQ 5.978 774.474 802,072 5,978 861.377 888 975 47.212 39,691 The Group employed no staff in the year12024'. no}. Anatysis of Ch•rftable EXpdifu Coryiany 2025 Dirn¢t Admln Governance Total 1.560 8,126 20.01)0 Publishing current yearfs conference papers A¢ademi¢ Bufsaries Research Grants Bursaries for attendees from lesser de¥eloped countriès Support Costs 8.126 20,OOD 13.653 13,653 31,794 7S.133 12.881 Company 2024 Adm Govemar Totsl 1,620 pblishIng curn1 yearf$ conference paFers Academic Bursaries Research Grants Bursaries for attendees from lesser develoF*d countries Support ¢o$ts 20,IJ)O 5.978 5,978 54,894 82.492 39.691 39,691 15,203 15.203 27,598 18
RADIOLOGY AND ONCOLOGY CONGRESSES Notes to the Financial Statements For the Year Ended 30 Septsmber 2025 Icontinued) Group 2025 Dirnct 1.$60 8.126 20.000 Admin Governance Totsl 1.560 8,126 20.000 Publishing ojrrent yearfs conference papers Academic Bursaries Research Grants Bursaries for alterKlees from Wer de¥elope11 ¢nITieS UKIO 2025 0)nIenCe (note S) 13,653 816,049 13,653 816.049 Support costs 47,086 906.474 2024 Direcl 1.&20 Admin Governar Total 1,620 Publishing yearfs conference pws Academ Bursaries Research Grants Bursaries for attendees from lesser developed Countries UKIO 2024 conferenco Irw)te 5) Supp)rt costs 20.000 5.978 774.474 5,978 774,474 86.903 888.975 47.212 47.212 802,072 39.691 Anatysi of Support clS 2025 2024 Company wetsfial Finance OffKer horKawwm Aydrt fees RecTUitrnent fees Directors. and Officets. Insurance Board expenses Bank ¢haryes other administrathve expenses 15,000 6,000 17.865 16.831 5,280 29.009 11,750 2,753 1,340 2,954 1,372 3.327 47.086 86.903 Exp•ndiiur• by th• Group Unltsd Kingdom Imaging and Oncology Cmgras 2025 2024 Direct Vue Costs Other Event Cosis Total UKIO Costs 180,905 635.144 816,049 178,905 595,569 774,474 19
RADIOLOGY AND ONCOLOGY CONGRESSES Notes to the Financial Statements Forthe Year Ended 30 September 20251Continued) Surplu$ on Ofdlnary Acbvities- Group The surplus ss staled after charging". 2025 2024 Auditorfs remuneration.. AudTt lexduding VAT) NorvA[y11 (exduding VAT) 'rectws' aThJ Officers. Insurance 13.500 1.000 2,753 27.394 1.586 2.664 Trustees. Remuneralioii No Trustee received any remunerab"th) during Ihe rjjrrent or pre¥tuS year. Travel expenses of £4,16612024.. £7.5691 were re1mbUed lo 8 (2024.. 61 trustees. The Trustees are consdered to be the charty's key managemert personnel. Fixed Asset lThveslments Group investment- cofftpany ROC Events Limrted is a whdly owned subsKJiary by way of a grft of shares. Thè ClPanY'S registered addrès$ is Faimiount Hojse. 230 Tadcaster Road. York. Y024 1 ES. its C¢)mpany ntsmbèr 06722032; il rrEs Out trading activils and its pmffts are donated to the parent company. The rA)mpany has aLthorised Share Caal d 1CKI shares at £1 of whth currently only 2 have ben iued. Company I Charity 2025 2024 Total inveslment The fdlowing inf0mkn has been exlrxted from the fmanoal ststements of ROC Events Limited for the year ended 30 September 2025". 2025 2024 A99regale Assets Aggregate Lhabilit Reserves 181094 8T.872 253,693 164,190 Totsl Income Total Expenditwe Profit for year 930.226 836.1106 94.220 901,691 812,190 89.501 20
RADIOLOGY AND ONCOLOGY CONGRESSES Notes to the Financial Ststements For the Year Ended 30 September 20251Continued) Dvbtorn Compny I Chaiity 2025 2024 Group 2025 2024 Trade debt¢ys Amounts owed by group un(rtaknngs Prepayments and accAj income VAT reVerable 3,317 1.075 26.468 3J21 4.162 61,137 79,458 39.417 119.950 30,289 100.965 118968 As disdosed in rth 13, ROC provths a loan lo ROC Ewits timited in order to pmwde the Latter wilh Working Capital. ROC Events Liml&J runs the anwal UKIO rJ)ryre55. whKh is a ¢haritable aclivty. 10 Curr•nt Ass•t Invmtments Current Asset In¥èsknènts consFSt of bank deposrts wrth a rnaturAy of more than 90 days but less than one year. 11 Credito Ctynpany I Charfty 2025 2024 Group 2025 2024 Trade ¢r¢drtors Defefred Income and Awual$ 50,493 30.170 53.888 29.873 16.373 16,373 19.259 12 Taxation The company is cOnswJd to pass the tests set oul in &h. 6. para. 1 of the Finance Act 2010 and therefore il meets the definrtion of a ¢haritae company for UK cwrat¥)n tax purposes. Accordingly. the comp8ny 1$ potenlially exernpt from taxation in fe¥Je¢t of irA*me or caytal gains received within categories cLsvered by Pi. 11, Ch. 3 of the CoyJratM Tax Ad 2010 OT s. 256 of the Taxaln of Chargeable Gains Act 1992, lo Ihe ethnt that such wicome or gains a applied exdusively lo charitae purposes. 13 Committed Exp¢fiditurn As al 30 September 2025. the Group had entered into contracts for the venue in resped of the 2026, 2027 and 2028 events and wth the ProfessKJnal Conference Organisef in respect of the 2026 event., the total commrtment as of September 30 2025 was £612.65812024." £770.2691. 21
RADIOLOGY AND ONCOLOGY CONGRESSES Notes to the Financial Statements For the Year Ended 30 September 20251Continued) 14 R•lat•d Party Transactions On June 2020 the Company 9ranted to it5 sth"diary ROC Events Limited an unserljd loan falty for an amount of £ScQ.( {ofwhich £26,468 was drawn as at 30 September 20251 repayable on dernand al an interesl rate of 1% plus the Bank of EngL3nd tjase r*e on outstanding balan. Inlerest charged on the loan during the year was £4.e65 (2024."£5.7(6). Wth effect from April 1# 2020 the Company seuetan.al fvnbjnS for both the Company and its subsidiary ROC Events Lld. a subcontraded to the Instrtute of Physics and En9ineering in Medicine. one ofthe Charity's three members. The 2024r25 fee was £15.CK)01202Y24". £16,831). of whh £3,78012024 - £3.fj80i wa$ unpard as at the year end. 22