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← Association of Upper Gastrointestinal Surgery of Great Britain and Ireland

2024-05-31-accounts

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

Annual Report and Financial Statements

31 May 2024

Charity Registration Number 1093090

DR Contents

Reports
Legal and administrative information 1
Trustees’ annual report 3
Independent auditor’s report 16
Financial statements
Consolidated statement of financial
activities 21
Balance sheets 22
Consolidated statement of cash flows 23
Principal accounting policies 24
Notes to the financial statements 28
The following pages do not form
part of the statutory financial statements:
Consolidated detailed income and
expenditure statement 35

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

Legal and administrative information

Members of the Council

Iain Cameron President Andrew Smith President Elect Simon Galloway Honorary Secretary James Gossage Honorary Treasurer Arin Saha Education, Training and Research Lead Martin Forshaw Corporate Lead Stuart Andrews (demitted July 2024) NHSR Representative Ian Beckingham NCIP Representative Neil Bhardwaj Regional Representative Rebecca Bidmead AHP Representative Giles Bond-Smith EGS Lead Kirk Bowling Benign Lead Kirstin Carswell Regional Representative James Catton Endoscopy Lead Benjamin Chan Roux Group President Andrew Cockbain Regional Representative Jihène El Kafsi Regional Representative Stephen Fenwick GBIHPBA President John Hammond Regional Representative Steven Hornby Regional Representative Fiona Huddy AHP Representative Claire Jones Regional Representative Rob Jones CRLM SSL Renol Koshy SAS/IMG Lead Peter Lamb Regional Representative Rajwinder Nijjar Regional Representative Robert O'Neill Regional Representative Samir Pathak EDI Lead Anne Phillips AHP Representative Keith Roberts Pancreatic Cancer SSL Javed Sultan OG Lead Nila Tewari Honorary Secretary Elect Paul Turner Regional Representative Tim Underwood OG SSL Martin Wadley Regional Representative Liz Ward AHP Lead

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

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

Legal and administrative information

Principal office Royal College of Surgeons of England 38 – 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

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

Trustees’ annual report Year to 31 May 2024

The trustees 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 2024.

The financial statements have been prepared in accordance with the accounting policies set out on pages 24 to 27 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).

Structure, Governance and Management

The Association is governed by the Council drawn from the members of the Association. The Executive members of the Council are trustees of the charity for the purposes of the Charities Act 2011. This change was ratified in the AUGIS AGM which was held on the 28[th] September 2023. The Council consists of:

Other Council Members may be co-opted by the Council, including:

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

Trustees’ annual report Year to 31 May 2024

Structure, Governance and Management (continued)

Nominations for the President (President Elect) are sought from the full consultant membership and the Executive Council shall put forward the nominations to the full membership to 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.

New trustees are appointed from existing members of the Council. On appointment they are provided information from the Charity Commission detailing their roles and responsibilities as trustees and an induction in to their role.

Out of pocket travelling expenses totalling £6,351 (2023 - £4,134) were reimbursed to five members of the Executive (2023 – five members of the Council) during the period. No trustees had any beneficial interest in any contract with the charity during the year (2023 – none).

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

Trustees’ annual report Year to 31 May 2024

Structure, Governance and Management (continued)

Key management personnel

The AUGIS executive are Trustees of the association. 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.

The trustees 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 Leads 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:

Great Britain & Ireland Hepato Pancreato Biliary Association (GBIHPBA) Committee Oesophageal Cancer (OG) Committee Benign Committee Emergency Committee Bariatric Committee Equality, Diversity & Inclusion (EDI) Committee Roux Group (Trainee Surgeons) Committee Allied Health Professionals/Clinical Nurse Specialists (AHP/CNS) Committee

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

Education Research and Training Endoscopy

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) 5

Trustees’ annual report Year to 31 May 2024

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 trustees are 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 trustees have assessed the major risks and in doing so, the trustees has established effective systems to mitigate the risks identified.

The honorary treasurer 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:

Ensuring that our Annual Scientific Meetings and Educational Events are attractive both to delegates and to industry is vital, and this includes the continual input and hard work from the Education Lead and committee. Working proactively with industry will be required to ensure that companies remain loyal and invested in supporting AUGIS educational events, and this is achieved through collaboration of the AUGIS Executive, Roux Committee and AUGIS staff members.

Working with other associations when relevant, along with industry partners, will also ensure that the association does not work in isolation with regards to providing education and guidelines to the UGI Surgical community.

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

Trustees’ annual report Year to 31 May 2024

Risk management (continued)

Investing in new technology for the benefit of meeting delegates, industry and staff members, along with increasing the profile of the association on social media and maintaining an informative and accessible website for members will be part of the ongoing plan to achieve this.

Ensuring that the association has adequate staffing levels with the relevant skills in place for the requirements of the association is essential for the future of AUGIS. The Executive Committee are committed to continuing to hold annual staff appraisals and salary reviews and ensure any actions from these are done so in a timely fashion. Ensuring that there are adequate office and staff policies and procedures in place and ensuring that these are reviewed on a regular basis and communicated to staff members, will be an important aspect of this.

Recruiting a part-time staff member in November 2023, following on from a successful internship programme has highlighted the benefits to the association of increasing staffing levels, particularly around the busy Annual Scientific Meetings.

We have learnt a lot during the past two years and have adapted both our working practices and what we offer our members. We have explored and rolled out innovative ideas to engage our membership. Today we are more proactive, forward thinking, far-reaching and confident we can achieve the charitable aims of our Association.

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

Trustees’ annual report Year to 31 May 2024

Structure, Governance and Management (continued)

Objectives and Activities

Principal aims and objects

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

AUGIS aims to improve the delivery, the results and outcome of conditions of the oesophagus, stomach, duodenum, pancreas, liver and biliary tract requiring surgical treatment.

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 with other surgical and academic bodies. AUGIS promotes the establishment of high quality training programmes throughout the UK as a fundamental component of the Association’s activities.

The Association will continue to use its offices to advance the quality of care provided to patients with upper GI disease and serve as a forum to disseminate information to health care professionals and the general population.

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) 8

Trustees’ annual report Year to 31 May 2024

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 2024 the charity received no complaints about its fundraising activities.

Activities

In pursuit of the Association’s aims and objectives, the trustees meet 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.

The association holds Annual Scientific Meetings along with regional meetings, online events and training opportunities, whilst our website and regular communication with membership continue to inform individuals who wish to be kept abreast of advances and developments in the area of upper GI disease.

AUGIS and the areas of subspecialty within the field of Upper GI are represented by the Council and Leads and meetings of both the umbrella association and sub-specialty interest groups, provide an opportunity to bring together individuals motivated to advance the science and practice of upper gastrointestinal surgery and to promote research in this field.

The Association will work with any agency that shares these goals and its council will endeavour to influence national policy decision making on issues relating to clinical services and audit, professional education and training.

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. 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”.

In addition one of the three sub-specialty groups within AUGIS; the Great Britain and Ireland Hepato Pancreatico Biliary Association (GBIHPBA), holds their own regular stand-alone meetings.

Achievements and Performance

Educational Meetings

Over the past year there have been exciting collaborations and joint educational sessions with specialist upper GI associations within AUGIS, including BBUGSS and the Roux Group and with other national surgical bodies such as the ASGBI, ASiT and the SRS. All of these have served to enhance the position of AUGIS as a key deliverer of specialist Upper GI educational content, and a valuable resource for members. None of these activities would be possible without the expertise and work of colleagues throughout the association, and all members of the Educational Sub-Committee, who have given up their time and experience up and down the country. Some particular highlights include the AUGIS x ASGBI session and the AUGIS taught course at ASiT, including high quality faculty representation from our committees.

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

Trustees’ annual report Year to 31 May 2024

Educational Meetings (continued)

The Annual Scientific Meeting that took place in Oxford in September 2023 was highly successful, delivering education content to over 700 delegates, attending in person. With the collaboration from Dutch UGI colleagues, the scientific content and appeal of the programme encouraged AUGIS’ highest ever number of delegates, allowing the Association to reach a greater number of stakeholders within the UGI community.

The next 12 months promise continued expansion of the educational programme. The widespread adoption of robotic surgery in all fields of Upper GI surgery will be reflected in our educational output, with several courses having already taken place and many more to come; We have upcoming webinars, planned by the incredibly active and enthusiastic educational group of BBUGSS, on various aspects of benign Upper GI surgery, further cementing the role of AUGIS and BBUGSS in promoting and supporting the profile of benign Upper GI surgery both nationally and internationally. There are already many planned wet-lab courses throughout the UK on all aspects of Upper GI surgery and, the launch of the safe cholecystectomy programme and the Bile Duct Injury registry in Leeds in October promises to be an innovative and important addition to the safety of cholecystectomy in the UK.

Equality, Diversity & Inclusion Lead

Since the establishment of the EDI committee approximately two years ago, significant work has been undertaken to ensure EDI principles are embedded within the organisation. There has been a reform in the process of election to AUGIS president, in line with good governance. Furthermore, there is now a formal process to ensure content of the annual scientific meeting and the Roux weekend is screened and appropriate. A guidance document regarding formatting of conferences and expectations from speakers is being developed. This will also encompass guidance for regional training days. The IMG/SAS representative is building a network to support the non-consultant UGI workforce complete the portfolio pathway.

The AUGIS mentorship programme was launched in early 2024, following an intensive oneday course on effective mentorship in October 2023. Currently, there are eleven mentormentee pairings with plans to expand this in the next 12 months.

BBUGSS/Benign group

It has been a busy year for benign surgery within AUGIS and the Benign Group ran a successful benign scientific day at the Oxford Annual Scientific Meeting with standing room only for some due to the popularity of the sessions, welcoming our colleagues from the Dutch collaborative.

BBUGSS has run three successful webinars and podcasts for benign members. We have also shared new guidance for LINX in support of its new NICE recommendations.

The Benign Committee are looking forward to furthering the safe Lap Chole collaborative with our HPB colleagues.

GBIHPBA

Following on from a busy 2022 – 2023 with the GBIHPBA hosting two meetings within the period, the GBIHPBA Committee are making plans for the next GBIHPBA Scientific Meeting

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

Trustees’ annual report Year to 31 May 2024

Achievements and Performance (continued)

GBIHPBA (continued)

in 2025, and in the meantime are busy working on compiling a great programme for the AUGIS Annual Scientific Meeting in September. The committee have compiled an extensive programme with excellent talks and speakers.

Following on from recent nominations, Fenella Welsh has been elected as the next Vice President of GBIHPBA and will take on the role of GBIHPBA President in September 2025.

OG Cancer

The OG Committee worked alongside the first joint meeting with Children’s Upper Gastrointestinal Surgical (ChUGS) network to discuss trachea-oesophageal fistula and oesophageal atresia patients transitioning to adult services. Proposal are being drafted to improve the pathway, especially the minority requiring repeat complex surgery.

There has been further quality improvement work with a prehabilitation POQI conference conducted taking place to address the variation of services.

The OG Lead has collaborated with NHS England and set up the OG service specification working group ~~.~~ The latest OG service specification will be published later in 2024. One of the recommendations from the State of the Nation report published in January 2024, was to reduce and improve the 62-day targets, and the first national workshop with the aim of reducing variation in the pathway has taken place. Alliances will be able to access funding to address the barriers to their pathways.

Allied Health Professional and Specialist Nurses report

It has been another challenging year for the NHS, overshadowed by the impact of industrial action and a significant lack of workforce and resource on the health service, cancer services, clinical practice, and professional education. The AHP and CNS team are however proud of maintaining the delivery of care, meeting the complex needs of our patient groups, maintaining morale and supporting our colleagues.

The Lead AHP/Nurse Committee is in place, and developing a strategy for the year ahead and beyond.

The committee is working on collaboration with AUGIS members at local and national level, whereby the Regional Specialist Nurse and AHP representatives work closely together with the Regional Council representatives and Roux Club (surgical trainee) representatives.

AUGIS has agreed to offer awards for several training and travel Fellowships for AHPs and Nurses, who are members of AUGIS. The criteria are being defined and will be announced in the near future. This is an exciting move on behalf of AUGIS and it is hoped that these fellowships will inspire and provide support in maintaining excellence in clinical practice and research.

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

Trustees’ annual report Year to 31 May 2024

Achievements and Performance (continued)

Roux Group

It has been another busy and exciting year for The Roux Group, actively seeking new opportunities for Trainee members and aiming to grow as a community for the benefit of all. so that all.

On the back of a successful Roux Weekend 2023, work commenced immediately, under the new Roux Group to begin planning for the 2023-24 calendar of educational events. September 2023 saw AUGIS’ 2023 Annual Scientific Meeting take place in Oxford. With the support of AUGIS consultant member faculty and industry partners, Karl Storz, Medtronic and BK Medical, the Roux Group produced a morning of training in laparoscopic gastric bypass, bile duct exploration and bile duct ultrasound. This was not only valuable training but also a convivial environment for trainees of all levels. The morning was attended by 30 delegates from both the UK and Holland and the feedback received was incredibly positive. The Roux Group Training Morning will now form an integral part of the Annual AUGIS ASM going forward.

Our annual activities culminate each year with our Roux Weekend conference. Continuing on with the successful additions of 2023, the conference was again held over two days and saw the continuation of pre-conference courses; this year in the form of an endoscopy skills course and a HPB immersion course. New for 2024 was the introduction of the fellowship roadshow which saw fellowship programme leads from around the UK, covering all aspects of Upper GI, pitching to the attendee, the value of their respective fellowships to the trainee delegation.

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 12

Trustees’ annual report Year to 31 May 2024

Financial report for the period

The consolidated statement of financial activities on page 20 shows income for the year of £507,932 (2023 - £523,859) and total expenditure in the year was £421,633 (2023 - £399,076).

Subscription income from AUGIS members amounted to £131,955 (2023 - £138,408).

The Annual Scientific Meeting generated registration income of £163,001 which combined with sponsorships and partnerships income of £166,642 resulted in total income of £329,643. Meeting related costs were £176,820 excluding the cost of related overheads. Meeting surpluses are retained by the Association to be used for the benefit of the membership and investment in the specialty.

Direct costs for the period were £219,648 (2023 - £223,528, including recognition of amounts payable to BOMSS, see below) and support costs £201,985 (2023 - £175,548).

Total costs for the period were therefore £421,633 (2023 - £348,843).

Net income for the year was therefore £86,299 (2023 –£124,783).

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

Trustees’ annual report Year to 31 May 2024

Reserves policy and financial position

Reserves policy

The trustees have 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 trustees consider that, given the nature of the charity’s work, the level of free reserves should be a minimum of £300,000 at any one time.

The trustees are 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.

The reserves policy was reviewed by the trustees in May 2024 and the level of reserves was increased to £350,000. With the experience of the pandemic and the current economic climate, holding a higher level of reserves in the medium term would be prudent. The reserves level would cover the association if there was a 12 month period without any income and would cover the ongoing costs of the association.

The trustees are aware that all organisations continue to be exposed to increasing financial risk in the current economic climate, and that holding a higher level of reserves in the medium term may be prudent.

Financial position

The balance sheet shows total funds of £704,691 (2023 - £618,392), of which all are free reserves, which is in excess of the reserves policy.

The trustees would like to provide financial support to members for training and research grants on an annual basis. The trustees will review on an annual basis funding available to support such grants and training.

Going concern assessment

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.

With a successful ASM in 2024, the association continues to have a prudent approach to financial commitments and the Reserves Policy provides the association with funding to support the association over a 12 month period if there was no income. However with current cash levels the trustees are confident in the appeal of regional meetings and our annual scientific meeting to bring in funds from registration fees and from membership subscription. This will allow the association to provide grants to members for education and research. The Trustees would also like to consider keeping the membership subscription rates low, so that member’s benefit from the financial success of the association and to reflect the good current financial position of the association. Equally, if required, the Trustees will consider an increase in fees and subscriptions to reflect rising costs for the association.

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

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

Trustees’ annual report Year to 31 May 2024

Future Plans and Targets

2024, saw the second AUGIS Council Strategy Meeting taking place in May and this was an opportunity for all council members to take part and discuss both the short term goals and long term plans for the association.

The proposal is to create a five year Strategic Plan from which the council and Trustees can work towards for the benefit of the Association.

Over the next twelve months, the association is looking to provide an updated Mission Statement for AUGIS to help guide activities and funding from the association. The Trustees are also looking to recruit a Lay Trustee Member to be part of the AUGIS Council and provide support and advice from the perspective of an individual with experience in the non-surgical community to look at how the organisation can grow.

Looking to continue to support research will be an integral role of the association, and the continuation of the Specialty Surgical Research Leads will take place, recruiting to replace the existing OG Cancer SSL over the next few months.

Developing new and consolidating existing guidelines for the UGI Specialty will be led by the respective sub-specialty leads.

The Safe Cholecystectomy Programme will be launched at the 3[rd] October 2024 Bile Duct Injury Symposium and the programme will be rolled out to provide guidance and educational opportunities for the surgical community.

Growing the AUGIS Membership community will be a continual goal, through embracing SAS Doctors and International Medical Graduates within the UGI Specialty, along with promoting the value of being an AUGIS member to the Allied Health Professional and CNS community.

Working regionally to attract new members will be the remit of all council and committee members and a calendar of regional events will part of the annual calendar with AUGIS supporting both from an administrative and from a financial point of view.

Investing in new technologies for the association to streamline communication and the administration of the association and meetings will also be at the forefront for the next twelve months with an emphasis on increasing the social media visibility of the association.

Finally, working to promote the legacy and sustainability of the association will central to developing the association into the future. With the piloting of a legacy event at our 2024 Annual Scientific Meeting and increasing the profile of the association’s EDI and sustainability credentials to reflect the ambition of the UN Sustainable Development Goals, AUGIS plans to continue to be an association that is dynamic and relevant for our members both now and into the future.

Approved by the trustees and signed on their behalf by:

James Gossage 11 September 2024

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

Independent auditor’s report Year to 31 May 2024

Independent auditor’s report to the trustees 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 (the ‘parent charity’) and its subsidiaries (the ‘group’) for the year ended 31 May 2024 which comprise the group and parent charity statement of financial activities, balance sheets, 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 group 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 trustees’ 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 trustees 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) 16

Independent auditor’s report Year to 31 May 2024

Other information

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

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 course of 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 this gives rise to a material misstatement in the accounts themselves. 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

In the light of the knowledge and understanding of the group and parent charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 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) 17

Independent auditor’s report Year to 31 May 2024

Auditor’s responsibilities for the audit of the accounts

We have been appointed as auditor under section 152 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

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) 18

Independent auditor’s report Year to 31 May 2024

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 trustees 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) 19

Independent auditor’s report Year to 31 May 2024

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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

12 September 2024

20

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

Consolidated statement of financial activities Year to 31 May 2024

Notes Unrestricted
funds
£
Total funds
2024
£		 Unrestricted
funds
£		 Total funds
2023
£
Income from:
Other trading activities
1
Interest receivable
Charitable activities
2
Other
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net income and net
movement in funds
Reconciliation of
funds:
Fund balances brought
forward at 1 June
Fund balances carried
forward at 31 May		 196,847
419
306,666
4,000		 196,847
419
306,666
4,000		 224,502
72
299,275
10		 224,502
72
299,275
10
507,932 507,932 523,859 523,859
421,633 421,633 399,076 399,076
421,633 421,633 399,076 399,076
86,299
618,392		 86,299
618,392		 124,783
493,609		 124,783
493,609
704,691 704,691 618,392 618,392

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) 21

Balance sheets 31 May 2024

Consolidated Consolidated Association Association
2024 2023 2024 2023
Notes £ £ £ £
Fixed assets
Investment in subsidiary 11 — — 2 2
— — 2 2
Current assets
Debtors: due within one year 8 37,768 83,361 109,896 101,129
Cash at bank and in hand 768,320 795,279 736,258 774,763
806,088 878,640 846,154 875,892
Liabilities
Creditors: amounts falling due
within one year 9 (101,397) (227,515) (82,867) (205,575)
Net current assets 704,691 651,125 763,287 670,317
Creditors: amounts falling due 9 — (32,733) — (32,733)
after one year
Total net assets 704,691 618,392 763,287 637,584
The funds of the group/charity:
Funds and reserves
Unrestricted general funds 704,691 618,392 763,287 637,584
704,691 618,392 763,287 637,584

Approved by the Executive and signed on their behalf by:

James Gossage Member of the Executive Approved on: 11 September 2024

Company Number: 1093090

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

Consolidated statement of cash flows 31 May 2024

Notes 2024
£		 2023
£
Cash flows from operating activities:
Net cash (used in) provided by 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
(27,378)		 97,214
419 72
419 72
(26,959)

795,279		 97,286
697,993

768,320		 795,279

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

A Reconciliation of net movement in funds to net cash provided by operating activities
2024
£
2023
£
Net movement in funds (as per the statement of financial activities)
79,317
124,783
Adjustments for:
Deposit interest
(419)
(72)
Decrease (increase) in debtors
59,925
(18,188)
Decrease in creditors
(166,201)
(9,309)
Net cash(used in) provided by operating activities
(27,378)
97,214		 Reconciliation of net movement in funds to net cash provided by operating activities
2024
£
2023
£
Net movement in funds (as per the statement of financial activities)
79,317
124,783
Adjustments for:
Deposit interest
(419)
(72)
Decrease (increase) in debtors
59,925
(18,188)
Decrease in creditors
(166,201)
(9,309)
Net cash(used in) provided by operating activities
(27,378)
97,214		 Reconciliation of net movement in funds to net cash provided by operating activities
2024
£
2023
£
Net movement in funds (as per the statement of financial activities)
79,317
124,783
Adjustments for:
Deposit interest
(419)
(72)
Decrease (increase) in debtors
59,925
(18,188)
Decrease in creditors
(166,201)
(9,309)
Net cash(used in) provided by operating activities
(27,378)
97,214
Net movement in funds (as per the statement of financial activities)
Adjustments for:
Deposit interest
Decrease (increase) in debtors
Decrease in creditors
Net cash(used in) provided by operating activities		 79,317
(419)
59,925
(166,201)		 124,783
(72)
(18,188)
(9,309)
(27,378) 97,214

B Analysis of changes in net debt

Analysis of changes in net debt
At 1 June
2023
£
795,279
795,279		 Movement
in year
£		 At 31 May
2024
£
Cash at bank and in hand
Total cash and cash equivalents		 (26,959) 768,320
(26,959) 768,320

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

Principal accounting policies Year to 31 May 2024

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 2024.

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.

With a successful ASM in 2024, the association continues to have a prudent approach to financial commitments and the Reserves Policy provides the association with funding to support the association over a 12 month period if there was no income. However with current cash levels the trustees are confident in the appeal of regional meetings and our annual scientific meeting to bring in funds from registration fees and from membership subscription. This will allow the association to provide grants to members for education and research. The Trustees would also like to consider keeping the membership subscription rates low, so that member’s benefit from the financial success of the association and to reflect the good current financial position of the association. Equally, if required, the Trustees will consider an increase in fees and subscriptions to reflect rising costs for the association.

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

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

Principal accounting policies Year to 31 May 2024 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.

The income of the Association for the year ended 31 May 2024 was £312,290 and expenditure was £186,584.

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) 25

Principal accounting policies Year to 31 May 2024

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.

There have been no designated or restricted activities in the year ended 31 May 2024 or 31 May 2023.

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.

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

Principal accounting policies Year to 31 May 2024

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) 27

—

Notes to the financial statements Year to 31 May 2024

1 Income from other trading activities

Income from other trading activities
Unrestricted
Funds
£		 Total funds
2024
£
Unrestricted
Funds
£
166,642
136,251
5,785
8,138
—
56,430
24,420
23,683
196,847
224,502
Total funds
2023
£
Fundraising income – sponsorships and
partnerships
. AUGIS Annual scientific meeting
. AUGIS Regional meetings
. GBIHPBA meeting
. Roux meetings		 166,642
5,785
—
24,420		 136,251
8,138
56,430
23,683
196,847 224,502

2 Income from charitable activities

Income from charitable activities
Unrestricted
Funds
£		 Total funds
2024
£		 Unrestricted
Funds
£		 Total funds
2023
£
Subscriptions
Meetings
. AUGIS registrations
. ROUX registrations
. GBIHPBA registrations		 131,955
163,001
11,710
—		 131,955
163,001
11,710
—		 138,408
116,035
10,792
34,040		 138,408
116,035
10,792
34,040
306,666 306,666 299,275 299,275

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

Notes to the financial statements Year to 31 May 2024

3 Expenditure on charitable activities

Expenditure on charitable activities
Unrestricted
funds
£		 Total funds
2024
£
Unrestricted
funds
£		 Total funds
2023
£
Direct costs
Support costs
Governance costs (note 4)		 219,648
172,975
29,010		 219,648
223,528
172,975
140,318
29,010
35,230		 223,528
140,318
35,230
421,633 421,633
399,076		 399,076
Direct costs Total funds
2024
£
Unrestricted
Funds
£		 Total funds
2023
£
Annual scientific meeting
. Venue hire, catering and audio visual equipment
. Printing, stationery and couriers
. Scientific programme and abstracts
. Administration and other costs
. Social events, including drinks reception
. Marketing
. Travel and accommodation
. App and virtual platform
. Subscription
. Insurance
Other direct costs
AUGIS Roux meeting
Regional meetings
CNS/AHP meeting
GBIHPBA meeting
RCS funding SSL
AUGIS grants and prizes
BJS costs		 126,657
146
3,391
2,906
17,562
—
18,797
4,951
360
2,050		 126,657
85,662
146
1,415
3,391
3,101
2,906
4,204
17,562
900
—
1,740
18,797
21,436
4,951
3,698
360
928
2,050
2,231		 85,662
1,415
3,101
4,204
900
1,740
21,436
3,698
928
2,231
176,820
31,175
7,349
1,169
—
—
3,135
—		 176,820
125,315
31,175
25,791
7,349
10,137
1,169
909
—
55,307
—
919
3,135
3,260
—
1,890		 125,315
25,791
10,137
909
55,307
919
3,260
1,890
219,648 219,648
223,528		 223,528

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

Notes to the financial statements Year to 31 May 2024

3 Expenditure on charitable activities (continued)

Support costs Unrestricted
Funds
£		 Total funds
2024
£		 Unrestricted
Funds
£		 Total funds
2023
£
Secretarial and administration staff costs
Telephone
Printing, postage and stationery
Accommodation, insurance, overheads and
services
Audit and accountancy
Professional fees
Computer maintenance
Website costs
Database costs
Meetings, travel and subsistence
Council meetings’ expenses and reimbursed
expenses
Bank charges
Other		 123,504
592
2,814
14,529
21,521
6,322
5,362
642
5,254
1,304
7,489
9,233
3,419		 123,504
592
2,814
14,529
21,521
6,322
5,362
642
5,254
1,304
7,489
9,233
3,419		 102,440
1,110
805
14,727
29,208
774
2,146
5,927
3,223
208
5,248
7,847
1,885		 102,440
1,110
805
14,727
29,208
774
2,146
5,927
3,223
208
5,248
7,847
1,885
201,985 201,985 175,548 175,548

4 Governance costs

Governance costs
2024
£		 2023
£
Professional fees
Council meetings’ expenses and reimbursed expenses		 21,521
7,489		 29,982
5,248
29,010 35,230

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

Notes to the financial statements Year to 31 May 2024

5 Net income

This is stated after charging:

2024
£		 2023
£
Staff costs (note 6)
121,504
Auditor’s remuneration (excluding VAT)
. Statutory audit (including consolidation)
14,835
. Other services
4,695		 102,440
15,850
4,100

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 2024 (2023 – none).

During the year out of pocket travelling expenses amounting to £6,351 (2023 - £4,134) were reimbursed to five trustees (2023 – five trustee).

2024
£		 2023
£
Wages and salaries
Social security costs
Other pension costs
Incurred in respect of
Support costs		 104,856
5,628
13,020		 86,327
4,724
11,389
121,504 102,440
121,504 102,440
121,504 102,440

The average number of secretarial and administrative employees during the year, calculated on an average headcount was 3 (2023 – 2) and on a full-time equivalent basis was 2.3 (2023: 1.8). No employee earned more than £60,000 during the year (2023 – 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 trustees (the AUGIS Executive as listed on page 1), with the support of the specialty managers. None of the trustees received remuneration for their services (2023 – none). The total remuneration (including taxable benefits and including employer’s pension contributions but excluding employer’s national insurance) of the key management personnel for the year was £110,817 (2023 – £102,440).

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) 31

Notes to the financial statements Year to 31 May 2024

8 Debtors

Debtors
Consolidated
Association
2024
£		 2023
£
2024
£
2023
£
Trade debtors
Prepayments
VAT
Other debtors
Amount owed by AUGIS Trading Limited		 11,642
20,756
—
5,370
—		 37,415
1,256
635
34,878
9,415
1,019
10,753
—
—
315
3,328
119
—
94,111
99,356
37,768 83,361
108,110
101,129

9 Creditors: amounts falling due within one year

Consolidated
Association		 Consolidated
Association
2024
£		 2023
£
2024
£
2023
£
Trade creditors
Other creditors
Amounts due to BOMSS (Note 14)
Accruals
VAT		 —
20,037
32,733
44,405
4,222		 11,851
—
1,064
18,094
18,928
19,970
166,446
32,733
166,446
28,138
23,856
18,095
—
—
—
101,397 227,515
75,517
205,575

Creditors: amounts falling due after one year

Consolidated
Association		 Consolidated
Association
2024
£		 2023
£
2024
£
2023
£
Due between one and two years — 32,733
—
32,733
32,733
32,733

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

Notes to the financial statements Year to 31 May 2024

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.

2024
£		 2023
£
Turnover
Cost of sales
Gross loss
Administrative expenses
Operating loss
Interest receivable
Net loss
Retained loss brought forward
Net loss
Retained losses carried forward		 195,642
(210,230)		 221,227
(212,386)
(14,588)
(24,819)		 8,841
(28,034)
(39,407)
—		 (19,193)
—
(39,407)
(19,193)
(39,407)		 (19,193)
—
(19,193)
(58,600) (19,193)

11 Related party transactions

During 2024 and 2023, transactions with related parties were undertaken as detailed below.

Trustees’ remuneration and remuneration of key management personnel is detailed in Note 6, no further transactions were undertaken with related parties in the period.

Members of the Executive also attend events and pay for membership of the Association, fees are paid in line with applicable member rates.

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

Notes to the financial statements Year to 31 May 2024

12 The British Obesity and Metabolic Surgery Society

On 5 November 2020, The British Obesity and Metabolic Surgery Society (BOMSS) registered as a CIO (Charity Commission Registration Number: 1192184) . The activities of BOMSS had previously been facilitated by AUGIS, however commencing in the year ended 31 May 2021 BOMSS began to operate independently.

It has been agreed by the AUGIS Council in the year ended 31 May 2023, that AUGIS should provide a grant to BOMSS reflecting funds accumulated by AUGIS up to 31 May 2023, adjusted for any further related legal fees incurred up to the point of payment. The following amounts have therefore been provided for at the year end and are included within creditors during the year end.

100% of BOMSS NBSR Restricted Fund £80,966 100% of BOMSS SSL Restricted Fund £23,000 50% of BOMSS Designated Fund £98,199 Total provided for at 31 May 2022 £202,165 Less: legal fees incurred in year ended 31 May 2023 (£2,986) Total provided for at 31 May 2023 £199,179 Payments made in the year ended 31 May 2024 (£166,446) Total provided for at 31 May 2024 £32,733

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

Consolidated detailed income and expenditure statement Year to 31 May 2024

This page does not form part of the statutory financial statements

This page does not form part of the statutory financial statements
2024
£

2023
£
Income
AUGIS Annual scientific meeting
. Registrations
. Sponsorship
GBIHPBA meeting
. Registrations
. Sponsorship
Subscriptions
. AUGIS
. Webinars
AUGIS Roux meeting
Regional meetings
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
. Scientific programme including abstracts and subscriptions
. App and virtual platform
. Social events, including drinks reception
. Travel and accommodation
. Insurance
Carried forward		 163,001
166,642
116,035

134,308
329,643
250,443
—
—
34,040

56,430
— 90,470
131,955
—
138,408

300
131,955
138,708
36,130
5,785
4,000
419
34,475

8,138

15

72
46,334
34,557
515,282
523,859
126,657
146
2,906
3,391
4,951
17,562
18,797
2,050
85,662

3,155

4,204

3,101

6,516

900

21,436

2,231
176,820
127,205

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 35

Consolidated detailed income and expenditure statement Year to 31 May 2024

This page does not form part of the statutory financial statements

2024
£		 2023
£
Expenditure (continued)
Brought forward
Other direct costs
AUGIS ROUX
CNS/AMP
GBIHPBA meeting
AUGIS grants and prizes
Regional meeting expenses
RCS funding SSL
Overheads
Telephone
Secretarial and administration staff costs
Printing, postage and stationery
Accommodation, insurance, overheads and service
charges
Computer maintenance and software
Website costs
Database
Audit and accountancy
Professional fees
Bank charges
Meetings, travel and subsistence expenses
Council meetings’ expenses and reimbursed expenses
Other
Total expenditure
Net income		 176,820
31,175
1,169
—
3,135
7,349
—
592
123,504
2,814
13,723
5,896
642
5,254
21,521
6,322
9,233
1,304
7,489
3,419		 127,205
25,791
909
55,307
3,260
10,137
919
1,110
102,440
—
14,727
2,146
5,927
3,223
29,208
774
7,847
208
5,248
2,690
435,965 399,076
79,317 124,783

The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 36