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2021-05-31-accounts

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS)

Annual Report and Financial Statements

31 May 2021

Charity Registration Number 1093090

Contents

Reports
Legal and administrative information 1
Report of the Council 3
Independent auditor’s report 14
Financial statements
Consolidated statement of financial
activities 17
Balance sheets 18
Consolidated statement of cash flows 19
Principal accounting policies 20
Notes to the financial statements 24
The following pages do not form
part of the statutory financial statements:
Consolidated detailed income and
expenditure statement 31

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS)

DRA Legal and administrative information

Members of the Council

Professor Giles Toogood President Mr Nicholas Maynard President Elect Mr Simon Galloway Honorary Secretary Mr Stephen Fenwick Honorary Treasurer Mr Andrew Smith Education, Training and Research Lead Mr Iain Cameron Chair of Clinical Services, Audit and Corporate Louise Jones CNS/AHP Representative; HPB CNS Bernadette Fairley CNS/AHP Representative; OG CNS Mr James Gossage OG Cancer Lead Mr Mark Taylor HPB Lead Mr Vinod Menon BOMSS Representative Miss Sarah Richards Emergency Surgery Lead Stuart Andrews Benign Lead Professor David Kerrigan Bariatric Lead Bhaskar Kumar Endoscopy Lead Mr Peter Small NBSR Chair Mr Jim Byrne BOMSS Treasurer Mr Richard Laing Roux President Mr Dinesh Sharma Regional Representative; North Thames Mr Richard Krysztopik Regional Representative; South West Mr Andrew Kennedy Regional Representative; Northern Ireland & Ireland Mr Nagappan Kumar Regional Representative; Wales Mrs Naheed Farooq Regional Representative; North West & Mersey Robert O’Neil Regional Representative; East Anglia Mr Martin Wadley Regional Representative; West Midlands Mr Zahir Soonawalla Regional Representative; Oxford & Wessex Matthew Forshaw Regional Representative; Scotland Mr Krishnamurthy Ravi Regional Representative; Trent Miss Cynthia Borg Regional Representative; South Thames Mr Shajahan Wahed Regional Representative; Northern Mr Arin Saha Regional Representative; Yorkshire Mr Keith Roberts SSL in Pancreatic Cancer Professor Tim Underwood SSL in Oesophageal Cancer Robert Jones SSL in CRLM Mr Y K S Viswanath ALSGBI Representative Neel Sengupta ACPGBI Representative

Council members shown in bold are also members of AUGIS executive.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 1

DRA Legal and administrative information

Principal office Royal College of Surgeons of England 35 – 43 Lincoln’s Inn Fields London WC2A 3PE Telephone 0207 869 6116/6115 Email sarvjit@augis.org/nichola@augis.org Website www.augis.org Charity registration 1093090 number Auditor Buzzacott LLP 130 Wood Street London EC2V 6DL Bankers Coutts & Co Commercial Banking 440 Strand London WC2R 0QS National Westminster Bank plc 243 Glossop Road Sheffield S10 2HA

2

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS)

Report of the Council Year to 31 May 2021

The Council present the statutory report together with the financial statements of The Association of Upper Gastrointestinal Surgeons of Great Britain & Ireland (AUGIS) and its subsidiary company AUGIS Trading Ltd (together the ‘Group’ or ‘consolidated’) for the year ended 31 May 2021.

The financial statements have been prepared in accordance with the accounting policies set out on pages 20 to 23 of the attached financial statements and comply with the charity’s trust deed, applicable laws 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 United Kingdom and Republic of Ireland (FRS 102), effective from accounting periods commencing 1 January 2015 or later.

Structure, Governance and Management

The Association is governed by the Council drawn from the members of the Association. The members of the Council are trustees of the charity for the purposes of the Charities Act 2011. The Council consists of:

Other Council Members may be co-opted by the Council.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 3

Report of the Council Year to 31 May 2021

Structure, Governance and Management (continued)

Nominations for the President and Officers are sought from the membership and Council decide by ballot which nominations to recommend to the membership at the Annual General Meeting. A President Elect is approved up to two years before becoming President.

The Chairmen of the Committees are selected by the Council for election at the Annual General Meeting.

The Trainee Members’ Representative is nominated by the trainee members and elected by the Council.

The Affiliate Members’ Representative is nominated by the affiliate members and elected by the Council.

The Regional Representatives are elected by members of the regions following invitations for nomination and a ballot.

Members of the Council

The following members of council represented AUGIS on the council of the associations or organisations as indicated:

Mr Iain Cameron ACP
Professor Giles Toogood ALS and ASGBI
Mr Stephen Fenwick BOMSS
Mr Bhaskar Kumar BSG

In addition to Council Members listed on page 1, the following Members also served on AUGIS Council during the year to 31 May 2021:

Council Members Appointed/End of term of office

Out of pocket travelling expenses totalling £626 (2020 - £10,595) were reimbursed to one member of the Council (2020 - 15 members) during the period. No members of the Council had any beneficial interest in any contract with the charity during the year (2020 – none).

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 4

Balance sheets 31 May 2021

Structure, Governance and Management (continued)

Key management personnel

The members of the AUGIS executive consider that they, supported by the specialty managers, comprise the key management of the charity in charge of directing and controlling, operating and running the charity on a day to day basis.

Members of the AUGIS executive are not remunerated for their services. The remuneration of the specialty managers is decided upon by the Council Members, based on comparison with similar organisations.

Organisation structure

The administration of the charity is carried out by two full-time salaried general managers at the offices of The Royal College of Surgeons of Great Britain and Ireland (Charity registration number 212808), a charity with related objects and activities. The expenditure incurred on administration and office services has been recharged to AUGIS at cost.

The AUGIS Sub-Committees listed below are led by the Chairs of the respective groups and consist of members of the Council and ordinary members of the Association. The individual memberships are listed in the relevant sections of this report. The Committees are:

ROUX Group; BOMSS Council; and GBIHPBA Committee; and AHP/CNS Committee

In addition, the Chairs of the following groups co-opt council members and ordinary members as appropriate to assist with:

Clinical Services and Audit; and Education Research and Training.

Statement of trustees’ responsibilities

The trustees are responsible for preparing the trustees’ report and 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 and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and the group and of the incoming resources and application of resources of the group for that period. In preparing these financial statements, the trustees are required to:

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS)

Balance sheets 31 May 2021

Structure, Governance and Management (continued)

Statement of trustees’ responsibilities (continued)

The trustees are responsible for keeping proper 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 charity’s trust deed. They are also responsible for safeguarding the assets of the charity and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Subsidiary company

AUGIS has one wholly owned subsidiary, AUGIS Trading Limited, with an issued share capital of £2. AUGIS Trading Limited, Company Registration No. 06380156, registered office Royal College of Surgeons of England, 35-45 Lincoln’s Inn Fields, London, WC2A 3PE, carries out the Association’s commercial operations raising sponsorship on its behalf for their annual meetings.

Risk management

The Council is aware of the need to assess the major risks to which the charity is exposed, in particular those relating to the specific operational areas of the charity and its finances. The Council has assessed the major risks and in doing so, the Council has established effective systems to mitigate the risks identified.

The honorary secretary is responsible for maintaining a risk register for the Association. This identifies the key risks to the Association and the processes put in place to mitigate those risks. The risk register is reviewed by all trustees at each full Council meeting three times a year, and updated accordingly.

The key risks identified, and plans to mitigate those risks are:

New sub-committees have been established including those which will broaden the remit of the association and thereby attract new members from a wider pool of professionals. Education and use of online tools will be increased significantly for members to attract trainees, surgeons, AHPs etc. A new website will provide greater benefits for those who are members.

The webinar programme, which has grown from nothing, is an important source of commercial income and provides valuable education for members. However the process has been rapid, and better planning of the webinar events needs to be in place for the year ahead. It is expected the education committee will oversee the programme and monitor all requests for hosting webinars

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 6

Balance sheets 31 May 2021 Structure, Governance and Management (continued)

Risk management (continued)

Staff costs account for a large amount of the Association's expenditure and could put the Association in a difficult financial position if there is lack of funds from events over the next 12 - 24 months.

Coronavirus has had an impact on the number of staff and / or working hours, the association can support. The Association has benefited from the Job Retention scheme since November 2020 and is set to continue until the end of September 2021, once the scheme ends, the Executive will review the amount of work from meetings and other events and whether there needs to be a permanent reduction in the hours which the current two staff members work (and are paid for). Both staff members currently work on a full time basis. Both staff members have discussed this as a possible situation and option going forward.

Lack of income from usual meetings and events and not being able to recoup similar funds through online events has caused a reduction in income of the Association. The Association has significantly reduced activities in 2020/21 in response to this, taking advantage of available government support where eligible. In 2020/21 the Association plans to begin to increase activities to a similar level to before the lockdown, while keeping new service offerings available to members such as webinars.

Objectives and Activities

Principal aims and objects

AUGIS aims to provide a structure for training objectives, foster developments in upper gastrointestinal surgery, promote educational and academic objectives and act as a liaison under the umbrella of the Association of Surgeons of Great Britain & Ireland (ASGBI) with the Senate of Surgery, the Royal Colleges, the Specialists Advisory Committee and other surgical and academic bodies.

The overall objective of the Association is the advancement of the science and practice of upper gastrointestinal surgery.

Public benefit statement

The trustees confirm that they have complied with their duty under the Charities Act. They have considered the public benefit guidance published by the Charity Commission and believe that they have followed its guidance in this area. The annual report gives a detailed description of the activities undertaken by the charity during the period in furtherance of its charitable purposes, and the trustees are satisfied that all such activities provide a public benefit.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 7

Balance sheets 31 May 2021 Objectives and Activities (continued)

Fundraising statement

The charity does not actively solicit donations and therefore is not registered with the Fundraising Regulator and does not subscribe to any fundraising codes of practice. When donations from individuals are received, the charities aim to protect personal data and never sell data or swap data with other organisations. During the year ended 31 May 2021, the charity received no complaints about its fundraising activities.

Activities

In pursuit of the Association’s aims and objectives, the Council meets regularly to consider developments within the field of upper gastrointestinal surgery and identify those areas that merit further work. Where necessary, funding is provided to allow this work to be completed.

General and scientific meetings are held each year which provide an educational forum designed to promote standards in training in upper gastrointestinal surgery and endoscopy. Speakers of national and international repute are invited and the Association is supported by a lectureship through the British Journal of Surgery Society. Presentations are also welcomed from the clinical and scientific fields and are selected by the programme committee and the best papers compete for the “BJS Prize”.

Achievements and Performance

Like many other organisations, the last financial year for AUGIS has been severely impacted by the coronavirus pandemic. The association has had to react and adjust to the cancellation of two major meetings within the financial year; the autumn Annual Meeting – which for 2020 was due to be the UGI Congress 2020 taking place in Belfast- and the Roux Group Weekend which was to be a meeting focussed around trainee delegates. It had been anticipated that both events would have drawn interest from many delegates throughout the UK and beyond, as well as providing income to the association through Industry sponsorship. Holding meetings and events is also a key way in which we attract and encourage new membership to the association. As a result of the cancellation of both activities, the association anticipated a significantly reduced income and plans were therefore in place to try and alleviate the effect on the association through the loss of income.

Staff members were put on to the Job Retention Scheme in late 2020, working on a part-time basis. This reflected the downturn in activities due to the lack of planned meetings. However an online webinar programme was planned by the Education and Training Director and the Corporate Director, to provide learning and engagement with our members over a period of difficulty and uncertainty. For our Trainee members who have had their training opportunities reduced due to the pandemic, the highly successful webinar programme offered the chance for education and attracted not only Trainee members but also Consultant members alike. The webinar series was free to all members and this not only encouraged new members to join, but also re-invigorated interest from previous members of the association.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 8

Balance sheets 31 May 2021

Objectives and Activities (continued)

Achievements and Performance (continued)

ATL has successfully approached Industry Partners for support with the Online webinar programme.

At the AGM which took place online on Thursday 15 October 2020, the membership was updated on the effect of the pandemic on the association with the cancellation of the UGI Congress and the planned opportunity for an online Webinar programme and in addition the plans for a series of Roux Group (Trainee members of AUGIS) Online learning events in March 2021 and a Virtual Roux Group weekend. This once again created a lot of interest from members and new members and the Roux Group Webinar series was highly successful with delegates and engaging with industry.

AUGIS council meets twice each year and the executive and specialty leads meet separately throughout the year.

Regional Representatives on the Council have continued to share experiences from within their locality over the last 18 months as a result of COVID and again this is encouraging greater communication within the Association. A highly successful Scotland Regional Meeting was held in May and attracted many Trainees from the Scotland Region.

Allied Health Professionals and CNS’ Allied Health Professionals and CNS’ members have had a particularly exhausting year with redeployment and working with the backlog caused by delays to surgery through COVID. However this summer, the AHP and CNS Committee has re-engaged and are planning for providing education events and recruiting new members onto the committee and into the membership.

The Three Surgical Specialty Leads have continued to be dedicated to their roles and activities are continuing to take place within their respective remits.

There have never been more benefits of being an AUGIS member, the Association has a dedicated YouTube channel, a new website, a winter webinar series, and engagement from representatives from all membership categories. This has had a direct impact on the number of members which has seen a 30% increase in AUGIS membership.

At the beginning of the COVID 19 pandemic, AUGIS initiated discussions between the Royal Colleges as well as the ACPGBI and ASGBI, to draft the first general surgery guidelines on COVID 19, one of the most important outcomes of which was ensuring the use of full PPE for all surgical staff. The team work from all the organisations involved in producing these guidelines was a very positive experience, with the joint statements read all over the world within a short space of time; confirming that now, more than ever, a unified voice is needed and AUGIS is an association for members encouraging colleagues to work closely in challenging times.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 9

Balance sheets 31 May 2021

Objectives and Activities (continued)

Achievements and Performance (continued)

Much has been achieved by the subcommittees. We have a library of and podcasts, Webinars and have created and published new standards in various areas of upper gastrointestinal surgery. We have partnered with a platform provider and host educational AUGIS webinars from October to May. In the next few months we hope to introduce a new website platform which will allow this type of material to be accessed by members. It is now likely that the re scheduled Roux Group Training weekend for March 2021 will have to be virtual. We hope all the presentations will also be available on the new website. This conference is important for trainees since they have missed out on so much of their training during the past few months.

Finally, a The new AUGIS website is now live and has been created to provide members with a user-friendly and informative platform to find out more about the association, learning events and clinical information.

AUGIS Council recognises a new bariatric focused CIO has been established, however AUGIS will continue to support colleagues who perform bariatric surgery and has developed a strong bariatric team to take this forward. There are no additional charges to be a member of any AUGIS group and AUGIS is pleased to have one rate which applies to the entire AUGIS family. The Council are in the process of determining how the formation of the new bariatric focused CIO may impact the future activities of AUGIS previously presented under the headings of BOMSS to ensure that the specialty can continue to be supported.

Financial Review

Financial report for the period

The consolidated statement of financial activities on page 19 shows income for the year of £256,387 (2020 - £546,421) and total expenditure in the year was £246,106 (2020 - £564,666).

Subscription income from AUGIS members amounted to £114,035 (2020 - £60,976). In addition, a further £33,725 of BOMSS subscriptions has been included in the financial statements for the year ended 31 May 2021 (2020 - £17,596). The Association recalibrated the subscription period in 2021 to bring it in line with the financial year rather than the calendar year and this is reflected in the decreased income from subscriptions.

Due to the impact of the coronavirus pandemic, the 2021 Scientific Meeting due to be held in Belfast was delayed until 2022 (2020 – income of £85,000 from the event held in Liverpool). The BOMSS Scientific Meeting, was also not held (2020 – income of £161,000 from the 2020 BOMSS Annual Scientific meeting in Aberdeen for which the direct costs of holding the meeting totalled £127,000).

These costs form part of the direct costs of the Association. Total direct costs for the period were £63,000 (2020 - £363,000). Office and secretarial support costs amounted to £183,000 (2020 - £174,000) of which governance costs regarding compliance with statutory requirements amounted to £39,000 (2020 - £27,000).

Net income for the year was £10,000 (2020 – net expenditure of £18,000).

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 10

Balance sheets 31 May 2021

Reserves policy and financial position

Reserves policy

The Council has examined the requirement for free reserves i.e. those unrestricted funds not invested in tangible fixed assets, designated for specific purposes, or otherwise committed. The Council considers that, given the nature of the charity’s work, the level of free reserves should be £150,000 at any one time.

Council is of the opinion that this provides sufficient flexibility to cover temporary shortfalls in incoming resources due to timing differences in income flows, adequate working capital to cover core costs, and will allow the charity to cope and respond to unforeseen events.

Financial position

The balance sheet shows total funds of £616,277 (2020 - £605,996), of which £270,000 (2020 - £224,000) are free reserves, which is in excess of the reserves policy.

Council have considered the level of reserves alongside the risks posed the Association by COVID and have taken measures in reducing the outgoings of the Association; and with the introduction of new subcommittees it is hoped that the Association will continue to maintain current and attract new members, fulfilling the charitable aims, whilst remaining viable. Due to the lack of external events taking place and the subsequent loss in income the Association, like many others in the charitable sector, may have to draw down on some of it’s reserves for the year ahead. The reserves policy was designed to allow the Association to continue in the event of a financially unsuccessful meeting; the postponement of the 2020 ASM fell within that category.

Going concern and the impact of COVID 19

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.

The trustees have considered all the expenses in managing the Charity and taken in to account the streamlined expenditure for the current year. Staff members working hours were reduced to reflect the decline in face-to-face meetings and events and the Association made use of available government support where eligible. However, an online and virtual way of working has became the usual standard, the Education and Training Director and the Corporate Director, produced learning and engagement programme for our members over a period of difficulty and uncertainty.

AUGIS offered dedicated Trainee webinars for members who have had their training opportunities reduced due to the pandemic, the highly successful webinar programme offered the chance for education and attracted not only Trainee members but also Consultant members alike. The webinar series was offered free to all members and also encouraged new members to join. Trustees were pleased the webinar programmes and future planning of congress have generated much enthusiasm.

The Association will continue to closely monitor financial performance during this period of increased risk. Details on specific risk control measures implemented are detailed within the risk management section of this report on pages 6 and 7.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 11

Balance sheets 31 May 2021

Going concern and the impact of COVID 19 (continued)

Initial delegate numbers for events scheduled to take place in the year ending 31 May 2022 are encouraging and activities are beginning to recommence in the sector.

The trustees are therefore satisfied the Association is a viable going concern.

Future Plans and Targets

Within the coming year, the Association intends to embed the new, focussed subcommittees, which report into AUGIS council, has enabled new opportunities for engagement with the membership. The subcommittees are contributing to the learning events and education for all members –from webinars to podcasts. The Clinical Services & Audit Committee are working on updating the Provision of Services Guidelines to reflect the different sub-specialities which AUGIS represents.

Approved by the Council and signed on their behalf by:

Steve Fenwick, Member of the Council

Approved on: 13 October 2021

12

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS)

Balance sheets 31 May 2021 :

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 13

Independent auditor’s report Year to 31 May 2021

Independent auditor’s report to the Council of the Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS)

Opinion

We have audited the accounts of the Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) (the ‘charity’) for the year ended 31 May 2021 which comprise the consolidated statement of financial activities, the charity and group balance sheets, the consolidated statement of cash flows, the principal accounting policies and the notes to the accounts. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the accounts:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the accounts, we have concluded that the trustee’s use of the going concern basis of accounting in the preparation of the accounts is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent charity’s ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.

Our responsibilities and the responsibilities of the trustee with respect to going concern are described in the relevant sections of this report

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 14

Independent auditor’s report Year to 31 May 2021

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report and accounts other than the accounts and our auditor’s report thereon. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 15

Independent auditor’s report Year to 31 May 2021

Auditor’s responsibilities for the audit of the accounts

Our objectives are to obtain reasonable assurance about whether the accounts, as a whole, are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these accounts.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

How the audit was considered capable of detecting irregularities including fraud:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the group and the charity’s accounts to material misstatement, including how fraud might occur by:

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 16

Independent auditor’s report Year to 31 May 2021

Auditor’s responsibilities for the audit of the accounts (continued)

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustee and other management and the inspection of regulatory and legal correspondence, if any material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 17

Independent auditor’s report Year to 31 May 2021

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011 and with regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Buzzacott LLP Statutory Auditor 130 Wood Street London

EC2V 6DL

Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Date: 22 October 2021

18

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS)

Consolidated statement of financial activities Year to 31 May 2021

Notes
 Unrestricted
funds
£		 Restricted
funds
£		 Total funds
2021
£		 Unrestricted
funds
£		 Restricted
funds
£
 Total funds
2020
£
Income from:
Other trading activities
1
Interest receivable
Charitable activities
2
Other
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net (expenditure)
income and net
movement in funds
Reconciliation of
funds:
Fund balances brought
forward at 1 June
Fund balances carried
forward at 31 May
11,170
45

165,470
16,282		 —
—
63,420
—		 11,170
45
228,890
16,282		 200,408
1,564
261,369
2,060		 —
—
81,020
—		 200,408

1,564

342,389
2,060
192,967 63,420 256,387 465,401 81,020 546,421

201,413		 44,693 246,106 504,604 60,062 564,666
201,413 44,693 246,106 504,604 60,062 564,666
(8,446)
486,201		 18,727
119,795		 10,281
605,996		 (39,203)
525,404		 20,958
98,837
(18,245)
624,241
477,755 138,522 616,277 486,201 119,795 605,996

All recognised gains and losses are included in the above statement of financial activities.

All of the Group’s activities derived from continuing operations during the above two financial periods.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 19

Balance sheets 31 May 2021

Notes Consolidated
Association
2021
£
2020
£
2021
£
2020
£
Fixed assets
Investment in subsidiary
11
Current assets
Debtors: due within one year
8
Cash at bank and in hand
Liabilities
Creditors: amounts falling due
within one year
9
Net current assets
Total net assets
The funds of the group/charity:
Funds and reserves
Restricted funds
12
Unrestricted funds
. Designated funds
13
. General funds		 —
—
2
2
—
—
2
2
81,093
79,126
136,514
160,451
585,123
558,812
518,596
494,567
666,216
637,938
655,110
655,018
(49,939)
(31,942)
(36,824)
(19,326)
616,277
605,996
618,286
635,692
616,277
605,996
618,288
635,994
138,522
119,795
138,522
119,795
207,683
262,502
207,683
262,502
270,072
223,699
272,083
253,397
616,277
605,996
618,288
635,694

Approved by the Council and signed on their behalf by:

Steve Fenwick, Member of the Council

Approved on: 13 October 2021

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 20

Consolidated statement of cash flows 31 May 2021

Notes 2021
£		 2020
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Cash flows from investing activities:
Deposit interest
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 June
B
Cash and cash equivalents at 31 May
B
26,266		 (41,499)
45 1,564
45 1,564
26,311


558,812
(39,935)

598,747

585,123		 558,812

Notes to the statement of cash flows for the year to 31 May

A
B		 Reconciliation of net movement in funds to net cash provided by operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
10,281
(18,245)
Adjustments for:
Deposit interest
(45)
(1,564)
Decrease (increase) in debtors
(1,967)
8,184
Increase (decrease) in creditors
17,997
(29,874)
Net cashprovided by operating activities
26,266
(41,499)
Analysis of changes in net debt
At 1 June
2021
£
Movement
in year
£
At 31 May
2021
£
Cash at bank and in hand
558,812
26,311
585,123
Total cash and cash equivalents
558,812
26,311
585,123		 Reconciliation of net movement in funds to net cash provided by operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
10,281
(18,245)
Adjustments for:
Deposit interest
(45)
(1,564)
Decrease (increase) in debtors
(1,967)
8,184
Increase (decrease) in creditors
17,997
(29,874)
Net cashprovided by operating activities
26,266
(41,499)
Analysis of changes in net debt
At 1 June
2021
£
Movement
in year
£
At 31 May
2021
£
Cash at bank and in hand
558,812
26,311
585,123
Total cash and cash equivalents
558,812
26,311
585,123		 Reconciliation of net movement in funds to net cash provided by operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
10,281
(18,245)
Adjustments for:
Deposit interest
(45)
(1,564)
Decrease (increase) in debtors
(1,967)
8,184
Increase (decrease) in creditors
17,997
(29,874)
Net cashprovided by operating activities
26,266
(41,499)
Analysis of changes in net debt
At 1 June
2021
£
Movement
in year
£
At 31 May
2021
£
Cash at bank and in hand
558,812
26,311
585,123
Total cash and cash equivalents
558,812
26,311
585,123		 Reconciliation of net movement in funds to net cash provided by operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
10,281
(18,245)
Adjustments for:
Deposit interest
(45)
(1,564)
Decrease (increase) in debtors
(1,967)
8,184
Increase (decrease) in creditors
17,997
(29,874)
Net cashprovided by operating activities
26,266
(41,499)
Analysis of changes in net debt
At 1 June
2021
£
Movement
in year
£
At 31 May
2021
£
Cash at bank and in hand
558,812
26,311
585,123
Total cash and cash equivalents
558,812
26,311
585,123		 Reconciliation of net movement in funds to net cash provided by operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
10,281
(18,245)
Adjustments for:
Deposit interest
(45)
(1,564)
Decrease (increase) in debtors
(1,967)
8,184
Increase (decrease) in creditors
17,997
(29,874)
Net cashprovided by operating activities
26,266
(41,499)
Analysis of changes in net debt
At 1 June
2021
£
Movement
in year
£
At 31 May
2021
£
Cash at bank and in hand
558,812
26,311
585,123
Total cash and cash equivalents
558,812
26,311
585,123		 Reconciliation of net movement in funds to net cash provided by operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
10,281
(18,245)
Adjustments for:
Deposit interest
(45)
(1,564)
Decrease (increase) in debtors
(1,967)
8,184
Increase (decrease) in creditors
17,997
(29,874)
Net cashprovided by operating activities
26,266
(41,499)
Analysis of changes in net debt
At 1 June
2021
£
Movement
in year
£
At 31 May
2021
£
Cash at bank and in hand
558,812
26,311
585,123
Total cash and cash equivalents
558,812
26,311
585,123
Net movement in funds (as per the statement of financial activities)
Adjustments for:
Deposit interest
Decrease (increase) in debtors
Increase (decrease) in creditors
Net cashprovided by operating activities		 10,281
(45)
(1,967)
17,997
26,266
Analysis of changes in net debt At 1 June
2021
£		 Movement
in year
£
Cash at bank and in hand
Total cash and cash equivalents		 558,812 26,311 585,123
558,812 26,311 585,123

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 21

Principal accounting policies Year to 31 May 2021

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Basis of preparation

These accounts have been prepared for the year to 31 May 2021.

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts.

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

There are no items in the accounts which required the trustees and management to make significant judgements or estimates.

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.

The trustees have considered all the expenses in managing the Charity and taken in to account the streamlined expenditure for the current year. Staff members working hours were reduced to reflect the decline in face-to-face meetings and events and the Association made use of available government support where eligible. However, an online and virtual way of working has became the usual standard, the Education and Training Director and the Corporate Director, produced learning and engagement programme for our members over a period of difficulty and uncertainty.

AUGIS offered dedicated Trainee webinars for members who have had their training opportunities reduced due to the pandemic, the highly successful webinar programme offered the chance for education and attracted not only Trainee members but also Consultant members alike. The webinar series was offered free to all members and also encouraged new members to join. Trustees were pleased the webinar programmes and future planning of congress have generated much enthusiasm.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 22

Principal accounting policies Year to 31 May 2021

Assessment of going concern (continued)

The Association will continue to closely monitor financial performance during this period of increased risk. Details on specific risk control measures implemented are detailed within the risk management section of this report on pages 6 and 7.

Initial delegate numbers for events scheduled to take place in the year ending 31 May 2022 are encouraging and activities are beginning to recommence in the sector.

The trustees are therefore satisfied the Association is a viable going concern.

Basis of consolidation

The consolidated financial statements of the Group incorporate the financial statements of the Association and its subsidiary AUGIS Trading Limited. These have been consolidated on a line by line basis. The statement of financial activities represents the consolidation of charitable activities of the Association and its subsidiary.

No separate statement of financial activities has been presented for the Association alone.

Income recognition

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Income comprises subscriptions, meeting registration fees, income from other trading activities and interest receivable.

Subscription income is accounted for in the period it is receivable. The income arising from scientific meetings is recognised on a receivable basis. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Other income relates to a refund of items recognised as expenditure in previous financial years.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 23

Principal accounting policies Year to 31 May 2021

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated to charitable activities.

Expenditure on charitable activities includes all costs associated with furthering the charitable purposes of the charity through the provision of its charitable activities. Such costs include direct and support costs, including governance costs.

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment.

Governance costs comprise the costs involving the public accountability of the charity (including audit costs) and costs in respect to its compliance with regulation and good practice.

All expenditure is stated inclusive of irrecoverable VAT.

Fund accounting

The general funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the charity’s charitable objects. The designated funds are monies set aside out of general funds and designated for specific purposes by the charity’s trustees.

The restricted funds are monies to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged against the specific fund.

Debtors

Debtors are recognised at their settlement amount, less any provision for non- recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 24

Principal accounting policies Year to 31 May 2021

Creditors and provisions

Creditors and provisions 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. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Financial instruments

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows:

Financial assets – other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank – classified as a basic financial instrument and is measured at face value.

Financial liabilities – accruals and other creditors are financial instruments, and are measured at amortised cost.

Pension contributions

Contributions in respect of the charity’s defined contribution pension scheme are charged to the statement of financial activities when they are payable to the scheme. The charity’s contributions are restricted to the contributions disclosed in note 6. There were no outstanding contributions at the year end. The charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 25

Notes to the financial statements Year to 31 May 2021

1
2		 Income from other trading activities
Unrestricted
Funds
£
Restricted
Funds
£
Fundraising income –
sponsorships and
partnerships
. AUGIS Annual
scientific meeting
—
—
. BOMSS Annual
scientific meeting
9,670
—
. GBIHPBA meeting
1,500
—
11,170
—		 Income from other trading activities
Unrestricted
Funds
£
Restricted
Funds
£
Fundraising income –
sponsorships and
partnerships
. AUGIS Annual
scientific meeting
—
—
. BOMSS Annual
scientific meeting
9,670
—
. GBIHPBA meeting
1,500
—
11,170
—		 Income from other trading activities
Unrestricted
Funds
£
Restricted
Funds
£
Fundraising income –
sponsorships and
partnerships
. AUGIS Annual
scientific meeting
—
—
. BOMSS Annual
scientific meeting
9,670
—
. GBIHPBA meeting
1,500
—
11,170
—		 Total funds
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total funds
2020
£
Fundraising income –
sponsorships and
partnerships
. AUGIS Annual
scientific meeting
. BOMSS Annual
scientific meeting
. GBIHPBA meeting		 —
9,670
1,500		 —
—
—		 —
9,670
1,500		 82,269
112,459
5,680		 —
—
—		 82,269
112,459
5,680
11,170 — 11,170 200,408 — 200,408
Income from charitable activities
Unrestricted
Funds
£
Restricted
Funds
£
Subscriptions
. AUGIS subscriptions
114,035
—
. BOMSS subscriptions
33,725
—
. BJS subscriptions
1,170
—
Meetings
. AUGIS registrations
—
—
. BOMSS registrations
—
—
. ROUX registrations
16,126
—
. GBIHPBA registrations
160
—
. BOMSS Winter
meeting registrations
—
—
. BOMSS income – IFSO
BOMSS other meetings
—
—
Surgical Outcome
and Revalidation
254
—
. BOMSS NBSR
—
37,800
. BOMSS HQIP
—
25,620
BOMSS SSL
—
—
165,470
63,420		 Total funds
2021
£
114,035
33,725
1,170
—
—
16,126
160
—
—
—
37,800
25,620
—
228,890		 Unrestricted
Funds
£		 Restricted
Funds
£

—

—

—

—

—

—

—
—
—
—

32,400

25,620

23,000

81,020		 Total funds
2020
£
Subscriptions
. AUGIS subscriptions
114,035
. BOMSS subscriptions
33,725
. BJS subscriptions
1,170
Meetings
. AUGIS registrations
—
. BOMSS registrations
—
. ROUX registrations
16,126
. GBIHPBA registrations
160
. BOMSS Winter
meeting registrations
—
. BOMSS income – IFSO
BOMSS other meetings
—
Surgical Outcome
and Revalidation
254
. BOMSS NBSR
—
. BOMSS HQIP
—
BOMSS SSL
—
165,470		 60,976
17,596
917
126,964
48,266
—
3,200
3,390
60
254
—
—
—		 60,976
17,596
917
126,964
48,266
—
3,200
3,390
60
—
32,400
25,620
23,000
261,369 342,389

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 26

Notes to the financial statements Year to 31 May 2021

3 Expenditure on charitable activities
Unrestricted
funds
£
Restricted
funds
£
Direct costs
18,388
44,693
Support costs
143,614
—
Governance costs
(note 4)
39,411
—
201,413
44,693
Direct costs
Unrestricted
Funds
£
Restricted
Funds
£
Annual scientific
meeting
. Venue hire, catering and
audio visual equipment
545
—
. Printing, stationery and
couriers
—
—
. Administration and other
costs
—
—
. Social events, including
drinks reception
—
—
. BJS prize
—
—
. Travel and
accommodation
590
—
. Insurance
1,102
—
2,237
—
Other direct costs
BOMSS Annual scientific
meeting
—
—
AUGIS Roux meeting
497
—
CNS/AHP meeting
323
—
GBIHPBA meeting
474
—
BOMSS Winter meeting
485
—
Surgical Outcome and
Revalidation webtool
4,800
—
RCS funding SSL
8,383
—
AUGIS other grants
—
—
Other direct costs
1,189
—
NBSR Surgeons’
Outcome Data Reporting
. BOMSS-administration
staff costs
—
7,026
. BOMSS-NBSR database
maintenance
—
37,667
18,388
44,693		 Expenditure on charitable activities
Unrestricted
funds
£
Restricted
funds
£
Direct costs
18,388
44,693
Support costs
143,614
—
Governance costs
(note 4)
39,411
—
201,413
44,693
Direct costs
Unrestricted
Funds
£
Restricted
Funds
£
Annual scientific
meeting
. Venue hire, catering and
audio visual equipment
545
—
. Printing, stationery and
couriers
—
—
. Administration and other
costs
—
—
. Social events, including
drinks reception
—
—
. BJS prize
—
—
. Travel and
accommodation
590
—
. Insurance
1,102
—
2,237
—
Other direct costs
BOMSS Annual scientific
meeting
—
—
AUGIS Roux meeting
497
—
CNS/AHP meeting
323
—
GBIHPBA meeting
474
—
BOMSS Winter meeting
485
—
Surgical Outcome and
Revalidation webtool
4,800
—
RCS funding SSL
8,383
—
AUGIS other grants
—
—
Other direct costs
1,189
—
NBSR Surgeons’
Outcome Data Reporting
. BOMSS-administration
staff costs
—
7,026
. BOMSS-NBSR database
maintenance
—
37,667
18,388
44,693		 Expenditure on charitable activities
Unrestricted
funds
£
Restricted
funds
£
Direct costs
18,388
44,693
Support costs
143,614
—
Governance costs
(note 4)
39,411
—
201,413
44,693
Direct costs
Unrestricted
Funds
£
Restricted
Funds
£
Annual scientific
meeting
. Venue hire, catering and
audio visual equipment
545
—
. Printing, stationery and
couriers
—
—
. Administration and other
costs
—
—
. Social events, including
drinks reception
—
—
. BJS prize
—
—
. Travel and
accommodation
590
—
. Insurance
1,102
—
2,237
—
Other direct costs
BOMSS Annual scientific
meeting
—
—
AUGIS Roux meeting
497
—
CNS/AHP meeting
323
—
GBIHPBA meeting
474
—
BOMSS Winter meeting
485
—
Surgical Outcome and
Revalidation webtool
4,800
—
RCS funding SSL
8,383
—
AUGIS other grants
—
—
Other direct costs
1,189
—
NBSR Surgeons’
Outcome Data Reporting
. BOMSS-administration
staff costs
—
7,026
. BOMSS-NBSR database
maintenance
—
37,667
18,388
44,693		 Expenditure on charitable activities
Unrestricted
funds
£
Restricted
funds
£
Direct costs
18,388
44,693
Support costs
143,614
—
Governance costs
(note 4)
39,411
—
201,413
44,693
Direct costs
Unrestricted
Funds
£
Restricted
Funds
£
Annual scientific
meeting
. Venue hire, catering and
audio visual equipment
545
—
. Printing, stationery and
couriers
—
—
. Administration and other
costs
—
—
. Social events, including
drinks reception
—
—
. BJS prize
—
—
. Travel and
accommodation
590
—
. Insurance
1,102
—
2,237
—
Other direct costs
BOMSS Annual scientific
meeting
—
—
AUGIS Roux meeting
497
—
CNS/AHP meeting
323
—
GBIHPBA meeting
474
—
BOMSS Winter meeting
485
—
Surgical Outcome and
Revalidation webtool
4,800
—
RCS funding SSL
8,383
—
AUGIS other grants
—
—
Other direct costs
1,189
—
NBSR Surgeons’
Outcome Data Reporting
. BOMSS-administration
staff costs
—
7,026
. BOMSS-NBSR database
maintenance
—
37,667
18,388
44,693		 Expenditure on charitable activities
Unrestricted
funds
£
Restricted
funds
£
Direct costs
18,388
44,693
Support costs
143,614
—
Governance costs
(note 4)
39,411
—
201,413
44,693
Direct costs
Unrestricted
Funds
£
Restricted
Funds
£
Annual scientific
meeting
. Venue hire, catering and
audio visual equipment
545
—
. Printing, stationery and
couriers
—
—
. Administration and other
costs
—
—
. Social events, including
drinks reception
—
—
. BJS prize
—
—
. Travel and
accommodation
590
—
. Insurance
1,102
—
2,237
—
Other direct costs
BOMSS Annual scientific
meeting
—
—
AUGIS Roux meeting
497
—
CNS/AHP meeting
323
—
GBIHPBA meeting
474
—
BOMSS Winter meeting
485
—
Surgical Outcome and
Revalidation webtool
4,800
—
RCS funding SSL
8,383
—
AUGIS other grants
—
—
Other direct costs
1,189
—
NBSR Surgeons’
Outcome Data Reporting
. BOMSS-administration
staff costs
—
7,026
. BOMSS-NBSR database
maintenance
—
37,667
18,388
44,693		 Total funds
2021
£
Unrestricted
funds
£		 Restricted
funds
£		 Total funds
2020
£
Direct costs
Support costs
Governance costs
(note 4)		 18,388
143,614
39,411		 44,693
—
—		 63,081
305,192
143,614
172,472
39,411
26,940		 57,782
2,280
—		 362,974
174,752
26,940
201,413 44,693 246,106
504,604		 60,062 564,666
Direct costs Restricted
Funds
£		 Total funds
2021
£
Unrestricted
Funds
£		 Restricted
Funds
£		 Total funds
2020
£
Annual scientific
meeting
. Venue hire, catering and
audio visual equipment
. Printing, stationery and
couriers
. Administration and other
costs
. Social events, including
drinks reception
. BJS prize
. Travel and
accommodation
. Insurance
Other direct costs
BOMSS Annual scientific
meeting
AUGIS Roux meeting
CNS/AHP meeting
GBIHPBA meeting
BOMSS Winter meeting
Surgical Outcome and
Revalidation webtool
RCS funding SSL
AUGIS other grants
Other direct costs
NBSR Surgeons’
Outcome Data Reporting
. BOMSS-administration
staff costs
. BOMSS-NBSR database
maintenance		 545
—
—
—
—
590
**1,102 **		 —
—
—
—
—
—
—		 545
87,100

—
187
—
1,361
—
18,722

—
1,408
590
13,015

1,102
2,045
—
—
—

—
—

—
—		 87,100
187
1,361
18,722
1,408
13,015
2,045
2,237
—
497
323
474
485
4,800
8,383
—
1,189
—

—		 —
—
—
—
—
—
—
—
—
—
7,026
37,667		 2,237
123,838

—
140,882

497
11,574
323
950
474
10,148
485
3,500
4,800
4,800

8,383
—
—
9,500
1,189
—
7,026
—

16,411
—

—
—
—
—
—

—
—
—
—

8,573

49,209		 123,838
140,882
11,574
950
10,148
3,500
4,800
—
9,500
—
8,573
49,209
18,388 44,693 63,081
305,192		 57,782 362,974

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 27

Notes to the financial statements Year to 31 May 2021

3 Expenditure on charitable activities (continued)

Support costs AUGIS
£
BOMSS
£
2021
£
AUGIS
£
BOMSS
£
2020
£
61,448
41,207
102,655
75,992
41,648
117,640
737
491
1,228
647
432
1,079
1,058
705
1,763
4,920
3,282
8,202
3,887
2,592
6,479
2,672
3,614
6,286
501
334
835
474
316
790
10,728
8,652
19,380
11,675
7,783
19,458
2,054
17,942
19,996
1,225
816
2,041
2,414
1,610
4,024
1,253
1,834
3,087
3,652
2,434
6,086
1,504
1,003
2,507
1,004
669
1,673
1,220
813
2,033

—
12,711
12,711
—
14,073
14,073
285
190
475
4,547
3,030
7,577
35
—
35
5,441
—
5,441
2,548
2,349
4,897
5,987
4,321
10,308
764
24
788
201
1,759
1,960
91,115
91,910
183,025
98,943
75,809
174,752
Secretarial and
administration staff costs
Telephone
Printing, postage and
stationery
Accommodation,
overheads and services
Insurance
Audit and accountancy
Professional fees
Computer maintenance
Website costs
Database costs
IFSO subscription and
journals

Meetings, travel and
subsistence
Council meetings’
expenses and
reimbursed
expenses
Bank charges
Other

4 Governance costs

Governance costs
2021
£		 2020
£
Professional fees
Council meetings’ expenses and reimbursed expenses		 39,376
35		 21,499
5,441
39,411 26,940

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 28

Notes to the financial statements Year to 31 May 2021

5 Net income

This is stated after charging:

2021
£		 2020
£
Staff costs (note 6)
109,682
Auditor’s remuneration (excluding VAT)
. Statutory audit (including consolidation)
13,830
. Other services
3,630		 126,093
13,540
3,540

6 Staff costs, trustees’ remuneration and remuneration of key management personnel None of the trustees received any remuneration in respect of their services during the year ended 31 May 2021 (2020 – none).

During the year out of pocket travelling expenses amounting to £626 (2020 - £10,595) were reimbursed to two trustees (2020 – 15 trustees).

2021
£		 2020
£
Wages and salaries
Social security costs
Other pension costs
Incurred in respect of
Direct BOMSS costs
Support costs		 94,056
6,350
9,275		 108,017
8,596
9,600
109,682 126,213
7,026
102,656		 8,573
117,640
109,682 126,213

The average number of secretarial and administrative employees during the year, calculated on an average headcount and full time equivalent basis was 2 (2020 – 2). No employee earned more than £60,000 during the year (2020 – none).

The key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis comprises the AUGIS Executive (as listed on page 1), with the support of the specialty managers. None of the AUGIS Executive received remuneration for their services (2020 – none). The total remuneration (including taxable benefits and including employer’s pension contributions) of the key management personnel for the year was £101,227 (2020 – £117,038).

7 Taxation

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 29

Notes to the financial statements Year to 31 May 2021

8 Debtors

Debtors
Consolidated
Association
2021
£		 2020
£
2021
£
2020
£
Trade debtors
Prepayments
Accrued income
VAT
Other debtors
Amount owed by AUGIS Trading Limited		 37,800
34,481
6,305
—
2,507
—		 41,400
—
—
28,003
9,491
9,588
1,030
1,905
1,030
1,566
—
—
7,127
2,310
6,930
—
122,808
142,903
81,093 79,126
136,514
160,451

9 Creditors: amounts falling due within one year

Consolidated
Association		 Consolidated
Association
2021
£		 2020
£
2021
£
2020
£
Other creditors
Accruals and deferred income
VAT		 1,794
41,745
6,400		 1,110
684
—
30,832
36,140
19,326
—
—
—
49,939 31,942
36,824
19,326

Included within creditors is deferred income relating to future meetings as set out below:

2021
£
Deferred income at 1 June
Resources deferred in year
Amounts released in year
Deferred income at 31 May		 14,106
—
(14,106)
—

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 30

Notes to the financial statements Year to 31 May 2021

10 Net income from subsidiary

The Association has one wholly-owned subsidiary, AUGIS Trading Limited, which is incorporated in England and Wales. AUGIS Trading Limited raises sponsorship on behalf of the Association for the annual programme of meetings. AUGIS Trading Limited, company registration number 06380156, registered office Royal College of Surgeons of England, 3545 Lincoln’s Inn Fields, London, WC2A 3PE, was incorporated on 24 September 2007.

A summary of AUGIS Trading Limited’s results for the year to 31 May is shown below.

2021
£		 2020
£
Turnover
Cost of sales
Gross profit (loss)
Administrative expenses
Operating profit (loss)
Interest receivable
Net profit (loss)
Retained loss brought forward
Net profit (loss)
Retained losses carried forward		 66,620
(31,966)		 233,150
(253,795)
34,654
(6,967)		 (20,645)
(9,053)
27,687
—		 (29,698)
—
27,687
(29,698)
27,687		 (29,698)
—
(26,698)
(2,011) (29,698)

11 Restricted funds

Restricted funds
At
1 June
2020
£
Income
£
Expenditure
£		 At
31 May
2021
£
BOMSS SSL funds
BOMSS NBSR restricted funds
Restricted funds total		 23,000
96,795		 —
63,420		 —
(44,693)		 23,000
115,522
119,795 63,420 (44,693) 138,522
At
1 June
2019
£
Income
£
Expenditure
£		 At
31 May
2020
£
BOMSS SSL funds
BOMSS NBSR restricted funds
Restricted funds total		 —
98,837		 23,000
58,020		 —
_(60,062) _		 23,000
96,795
98,837 81,020 _(60,062) _ 119,795

The RSL SSL funds are funds received to support a Surgical Support Lead for the specialty education of healthcare professionals in the area of Bariatric Surgery.

The NBSR restricted funds are funds collected from NHS trusts and HQIP for the purpose of fulfilling their legal obligation to publish yearly information on bariatric surgery outcomes. This information is collated in the NBSR database.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 31

Notes to the financial statements Year to 31 May 2021

12 Designated funds

The income funds of AUGIS include the following designated fund which has been set aside out of unrestricted funds by the Council Members for specific purposes:

At 1 June
2020
£		 New
designations
£		 Utilised
in year
£
(98,468)
Utilised
in year
£
(226,510)		 At
31 May
2021
£
BOMSS fund
262,502		 43,649 207,683
At
1 June
2019
£		 New
designations
£		 At
31 May
2020
£
BOMSS fund
307,241		 181,771 262,502

The BOMSS funds have been designated in the financial statements in order to ensure the funds relating to BOMSS are separately identifiable. Each year income from BOMSS specific activities is added to the fund and relevant expenditure is charged to the fund.

13 Related party transactions

Other than as disclosed in note 6, there were no transactions with related parties in the year ended 31 May 2021 (2020: no transactions).

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 32

Consolidated detailed income and expenditure statement Year to 31 May 2021

This page does not form part of the statutory financial statements

This page does not form part of the statutory financial statements
2021
£

2020
£
Income
AUGIS Annual scientific meeting
. Registrations
. Sponsorship
BOMSS Annual scientific meeting
. Registrations
. Sponsorship
GBIHPBA meeting
. Registrations
. Sponsorship
BOMSS Winter Meeting
. Registrations
Subscriptions
. AUGIS
. BOMSS
. BJS Online
AUGIS Roux meeting
BOMSS SSL
NBSR Surgeons’ Outcome Data Reporting
BOMSS – HQIP income
BOMSS Other meetings
BOMSS – IFSO income
Job Retention Scheme Grants
AUGIS Other income
Bank interest
Total income
Expenditure
Annual scientific meeting
. Venue hire, catering and audio visual equipment
. Printing, stationery and couriers
. Administration and other costs
. Social events, including drinks reception
. BJS prize
. Travel and accommodation
. Insurance
Carried forward		 —
—
126,964

82,269
—
209,233
—
9,670
48,266

112,459
9,670
160,725
160
1,500
3,200

5,680
1,660
8,880
—
—
114,035
33,725
1,170
3,390

3,390

60,976

17,596

917
148,930
79,489

16,126

—
37,800
25,620
254
—

14,702
1,580

45

—

—
23,000

32,400

25,620

—

60


—

2,060


1,564
96,127
84,704
256,387
546,421

545
—
—
—
—
590
1,102

87,100

187

1,361

18,722

1,408

13,015

2,045
2,237
123,838

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 33

Consolidated detailed income and expenditure statement Year to 31 May 2021

This page does not form part of the statutory financial statements

2021
£		 2020
£
Expenditure (continued)
Brought forward
Other direct costs
BOMSS Annual scientific meeting
AUGIS ROUX
CNS/AMP
GBIHPBA meeting
AUGIS grants
BOMSS Winter meeting
Surgical Outcome and Revalidation webtool
RCS funding SSL
NBSR Surgeons Outcome Data
. BOMSS-database maintenance
. BOMSS- staff costs
. BOMSS-other administration costs
Overheads
. Telephone
- AUGIS
- BOMSS
. Secretarial and administration staff costs
- AUGIS
- BOMSS
. Printing, postage and stationery
- AUGIS
- BOMSS
. Newsletter
- AUGIS
- BOMSS
. Accommodation overheads and service charges
- AUGIS
- BOMSS
. Insurance
- AUGIS
- BOMSS
. Computer maintenance
- AUGIS
- BOMSS
Website costs
- AUGIS
- BOMSS
Database
- AUGIS
- BOMSS
IFSO subscription and journals
-BOMSS
Audit and accountancy
- AUGIS
- BOMSS
Professional fees
- AUGIS
- BOMSS
Bank charges
- AUGIS
- BOMSS
Meetings, travel and subsistence expenses
- AUGIS
- BOMSS
Council meetings’ expenses and reimbursed expenses
- AUGIS
Other
- AUGIS
- BOMSS
Total expenditure
Net income(expenditure)		 2,237
—
497
323
474
—
485
4,800
8,383
37,966
7,026
—
737
491
61,448
41,207
1,058
705
—
—
3,887
2,592
501
334
2,414
1,610
3,652
2,434
1,004
669
12,711
10,728
8,652
2,054
17,942
2,548
2,349
285
190
35
1,363
315		 123,838
140,882
11,574
950
10,148
2,000
3,500
4,800
—
47,737
8,573
1,472
647
432
75,992
41,648
3,624
2,418
1,296
864
2,198
3,298
474
316
812
1,540
1,504
1,003
1,220
813
14,073
11,675
7,783
1,225
816
5,987
4,321
4,547
3,030
5,441
2,275
4,421
246,106 564,666
10,281 (18,245)

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 34