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← Association of Upper Gastrointestinal Surgery of Great Britain and Ireland

2025-05-31-accounts

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

Annual Report and Financial Statements

31 May 2025

Charity Registration Number 1093090

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 33

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

Legal and administrative information

Members of the Council

Members of the Council
Iain Cameron President
Andrew Smith President Elect
Simon Galloway Honorary Secretary (demitted September 2024)
James Gossage Honorary Treasurer
Arin Saha Education, Training and Research Lead
Martin Forshaw Corporate Lead (demitted March 2025)
Timothy Underwood Director of Research (from April 2025)
Nila Tewari Hon Secretary (from September 2025)
Paul Duckworth Lay person trustee (from April 2025)
Stuart Andrews NHSR Representative (demitted July 2024)
Ian Beckingham NCIP Reps (demitted February 2025)
Neil Bhardwaj Regional Representative
Rebecca Bidmead AHP Representative (demitted August 2024)
Giles Bond-Smith EGS Lead
Kirk Bowling Benign Lead (demitted September 2024)
Kirstin Carswell Regional Representative
James Catton Endoscopy Lead
Benjamin Chan Roux Group President (demitted March 2025)
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 (demitted March 2025)
Renol Koshy SAS/IMG Lead
Peter Lamb Regional Representative
Rajwinder Nijjar Regional Representative
Robert O'Neill Regional Representative (d4)
Samir Pathak EDI Lead
Anne Phillips AHP Representative
Keith Roberts Pancreatic Cancer SSL (demitted March 2025)
Javed Sultan OG Lead
Nila Tewari Honorary Secretary
Paul Turner Regional Representative
Tim Underwood OG SSL (demitted March 2025)
Martin Wadley Regional Representative
Liz Ward AHP Lead
YKS Vishwanth Benign 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
Email sarvjit@augis.org/nichola@augis.org
Website www.augis.org
Charity registration 1093090
number
Auditor Buzzacott Audit LLP
130 Wood Street
London
EC2V 6DL
Bankers Coutts & Co Commercial
Banking 440 Strand
London
WC2R 0QS

2

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

Trustees’ annual report Year to 31 May 2025

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 2025.

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:

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

Trustees’ annual report Year to 31 May 2025

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 Committee leads and members are selected by running an election from the specialty group in question.

The Trainee Members’ Representative is nominated by the trainee members and elected by th ~~e~~ Roux committee.

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

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 into their role.

Out of pocket travelling expenses totalling £3,463 (2024 - £6,351) were reimbursed to three members of the Executive (2024 – five members of the Executive) during the period. No trustees had any beneficial interest in any contract with the charity during the year (2024 – none).

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

Trustees’ annual report Year to 31 May 2025

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 and Association Director Sarvjit Wunsch, 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 DANS (formerly 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:

♦ make judgements and estimates that are reasonable and prudent; The Association of Upper Gastrointestinal Surgery of Great Britain & Ireland (AUGIS) 5

Trustees’ annual report Year to 31 May 2025

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, 35-43 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.

6

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

Trustees’ annual report Year to 31 May 2025

Structure, Governance and Management (continued)

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, farreaching 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 2025

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 2025

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 years ended 31 May 2025 and 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

Education

Over the past 12 months, AUGIS has experienced a dynamic and rewarding period in education and training, marked by a renewed focus on face-to-face learning following the pandemic. The Society has supported and promoted a wide range of regional and national events, reconnecting colleagues across the UK and enhancing engagement among consultants and residents alike.

Educational highlights have included bariatric courses in Yorkshire, hiatal and advanced benign courses in London, the BBUGSS symposium in Oxford, and a robotic surgery conference in Coventry.

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

Trustees’ annual report Year to 31 May 2025

Achievements and Performance (continued)

Education (continued)

All events were successfully delivered through collaboration between local organisers and Faculty, with streamlined support from AUGIS. These events have not only enhanced clinical learning but also strengthened professional relationships across the specialty.

AUGIS has continued to build strong partnerships with groups such as BBUGSS and GBIHPBA, co-delivering successful masterclasses in OG and bariatric surgery. Under Samir Pathak’s leadership, the 'Masterclass in...' series has become a model for future course development, with the HPB course now guiding the design of similar offerings in OG surgery. Jihène El Kafsi’s hiatal course structure is also contributing to a growing library of AUGISapproved course manuals, allowing for consistent, high-quality delivery nationwide.

The Roux Group remains central to AUGIS’ training strategy. Led by Director of Education Heather Davis, the Group hosted another successful Roux Weekend, drawing enthusiastic participation from residents and showcasing the evolving educational synergy between the Roux Group and AUGIS.

AUGIS has also seen notable growth in education for AHP colleagues, with the recent Oxford event featuring a standout AHP programme that combined insightful content with valuable networking opportunities.

AUGIS has also taken important steps to strengthen its research infrastructure. Following Council approval, three Site Specialty Leads (SSLs) were appointed to lead research in Upper GI, pancreas, and liver, supported by £37.5K per annum from AUGIS and an additional £7.5K from Heartburn UK for the Upper GI role. After a national selection process run with the Royal College of Surgeons, the appointed SSLs are:

To coordinate and mentor this work, Professor Tim Underwood has been appointed as the first AUGIS Director of Research, a new Executive Committee role. His mandate includes the development of a comprehensive research strategy and support for grassroots research initiatives. AUGIS has appointed Paul Duckworth, a Lay Trustee to sit on the executive council.

Equality, Diversity & Inclusion Lead

Since the establishment of the EDI committee approximately three years ago, significant work has been undertaken to ensure EDI principles are embedded within the organisation. A guidance document has been created and ratified by the AUGIS Council to standardise the formatting of conferences and set expectations for speakers. This guidance also extends to regional training days. The AUGIS Mentorship Programme, now in its second year, continues to grow with 17 mentor–mentee pairings currently active, and plans to expand further in the coming year.

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

Trustees’ annual report Year to 31 May 2025

Achievements and Performance (continued)

Allied Health Professional and Specialist Nurses report

In May 2025, the Group launched the inaugural AUGIS Oesophagogastric Dietitians Expert Forum in Liverpool, providing a platform for Dietitian members to present their work and engage in critical discussion. The initiative, led by Fiona Huddy and Vida Dassou, is expected to become an annual fixture. The first-ever AUGIS DANS education and travel fellowships were awarded to Hannah Olejnik and Claire McDonald, who will present their experiences from a visit to Cambridge at the upcoming ASM. AUGIS encourages further applications later this year, recognising the fellowships as important opportunities for clinical insight, research exposure, and inter-centre collaboration.

Roux Group

AUGIS has championed innovation in educational delivery. Monthly visual abstracts of landmark UGI papers have helped trainees keep pace with key developments, while the Society has supported high-fidelity robotic training courses in Oxford, Cambridge, and Liverpool, in both UGI and HPB surgery. The Roux Group also played a vital role in supporting the AUGIS CholeSafe initiative, reinforcing commitment to safety and standardised training.

AUGIS significantly expanded its trainee-focused programme at the 2024 Annual Scientific Meeting in Manchester, with Roux-led skills workshops, the regional trainee competition, and highly attended social events such as the popular Roux Curry Night and the Young Surgeon’s Lounge breakfast session. At ASiT 2025 in Belfast, Roux delivered advanced laparoscopic training, a UGI research roundup, and poster judging, actively promoting UGI as a leading subspecialty to early-career trainees.

Over the past year, AUGIS, through the Roux Group, has continued to lead on shaping the future of Upper GI training and education across the UK and Ireland. Beginning with a landmark survey in 2021 on the state of UGI training—first presented at AUGIS 2022 in Aberdeen and later published in the Annals of the Royal College of Surgeons—this work has helped shape national discussion, including influencing the JCST General Surgery curriculum review due for implementation in 2025. The Roux Group remains a vibrant, evolving arm of AUGIS—committed to elevating surgical education, fostering research, and building a strong community of future Upper GI surgeons.

Within the regions

Wales: A key highlight was the NHS Wales UGI Cancer Network educational event at Cardiff’s University Hospital of Wales, which brought together a wide range of professionals— from primary care and nursing to oncology and dietetics. The programme covered topics such as capsule sponge diagnosis, trans-nasal endoscopy, UGI dietetics.

South West: AUGIS has supported a number of regional meetings, such as the South West Robotic Symposium in Taunton and the Oxford meeting. The CholeSafe program has moved forward with two successful validation meetings in Manchester and Barnsley. The aim is to pilot the course at the Glasgow ASM and expand further into the Wessex and West Midlands regions.

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

Trustees’ annual report Year to 31 May 2025

Achievements and Performance (continued)

Within the regions (continued)

Yorkshire and Humber : National Cholecystectomy & Bile Duct Injury Summit, hosted in Leeds in October, which brought together clinicians nationwide to discuss strategies for improving gallbladder surgery safety. The summit also marked the launch of the Bile Duct Injury Register and updates on the Safe Cholecystectomy Programme, which has begun piloting in Barnsley.

West Midlands : An East/West Midlands meet-and-greet event, brought together consultants and trainees. The meeting sparked productive discussions on regional collaboration, particularly around the development of future educational courses.

12

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

Trustees’ annual report Year to 31 May 2025

Financial report for the period

AUGIS continues to maintain a healthy financial position. The annual society meeting in Manchester was extremely successful, attracting substantial industry sponsorship. The meeting was well attended with good discussions on a wide range of topics. The membership is now over 850 strong with increasing numbers of trainees and allied professionals.

As a charitable organisation AUGIS are committed to supporting the membership. AUGIS has consistently kept membership rates low for several years whilst at the same time increasing the membership benefits.

The consolidated statement of financial activities on page 21 shows income for the year of £506,238 (2024 - £507,932) and total expenditure in the year was £429,608 (2024 - £421,633). Net income for the year was therefore £76,630 (2024 –£86,299).

Subscription income from AUGIS members amounted to £131,891 (2024 - £131,955).

The Annual Scientific Meeting generated registration income of £172,569 which combined with sponsorships and partnerships income of £151,040 resulted in total income of £323,609. Meeting related costs were £151,676 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 £228,882 (2024 - £219,648) and support costs £200,726 (2024 - £201,985).

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

Trustees’ annual report Year to 31 May 2025

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 £350,000 at any one time. The reserves policy was reviewed by the trustees in May 2024 and 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 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 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 £800,248 (2024 - £723,618 restated), 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 2025

Future Plans and Targets

Future plans include expanding online offerings, with webinars covering landmark papers across sub-specialties, the rollout of the CholeSAFE course, the launch of the national BDI registry, and tailored revision sessions for MRCS and FRCS candidates. AUGIS remains committed to supporting its members and welcomes ideas for future educational events.

AUGIS is establishing a Professional Affairs Committee to support members with ethical, medicolegal, and professional issues, and to oversee guideline development. The lead role for this committee will be advertised in due course.

Recognising the limitations of the current digital infrastructure, AUGIS has committed to the redevelopment of its website, merging content from both the Roux and GBIHPBA platforms into a single, unified site. This upgrade will enhance user experience and streamline communication while delivering cost efficiencies.

The Society looks forward to further enhancing the scope and quality of training opportunities for all professionals within the Upper GI community.

Approved by the trustees and signed on their behalf by:

James Gossage

Member of the Executive

Approved by the trustees on: 3 December 2025

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

Independent auditor’s report Year to 31 May 2025

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 subsidiary (the ‘group’) for the year ended 31 May 2025 which comprise the consolidated statement of financial activities, balance sheets, consolidated statement of cash flows, the principal accounting policies and the notes to the financial statements. 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 2025

Other information

The other information comprises the information included in the annual report and financial statements other than the accounts and our auditor’s report thereon. The Trustees are responsible for the other information contained in 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 2025

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 2025

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 2025

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 Audit LLP Statutory Auditor 130 Wood Street London EC2V 6DL

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

Date: 3 December 2025

20

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

Consolidated statement of financial activities Year to 31 May 2025

Notes Total funds
2025
£		 Total funds
2024
(restated)
£
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
Prior year adjustment
Restated fund balance brought forward
Fund balances carried forward at 31 May		 192,993
282
312,963
—		 196,847
419
306,666
4,000
506,238 507,932
429,608 421,633
429,608 421,633
76,630
723,618
—		 86,299
618,392
18,927
723,618 637,319
800,248 723,618

The comparative funds balances brought forward at 1 June and carried forward at 31 May have been restated with further detail given in note 13.

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 2025

Consolidated Consolidated Association Association
2024 2024
2025 (restated) 2025 (restated)
Notes £ £ £ £
Fixed assets
Investment in subsidiary 10 — — 2 2
— — 2 2
Current assets
Debtors: due within one year 8 72,529 37,768 100,198 109,896
Cash at bank and in hand 798,658 768,320 791,203 736,258
871,187 806,088 891,401 846,154
Liabilities
Creditors: amounts falling due
within one year 9 (70,939) (82,470) (33,595) (63,941)
Net current assets 800,248 723,618 857,806 782,214
Total net assets 800,248 723,618 857,808 782,214
The funds of the group/charity:
Funds and reserves
Unrestricted general funds 800,248 723,618 857,808 782,214
800,248 723,618 857,808 782,214

The comparative creditors balance has been restated with further detail given in note 13.

Approved by the Executive and signed on their behalf by:

James Gossage

Member of the Executive

Approved on: 3 December 2025

Charity Number: 1093090

22

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

Consolidated statement of cash flows 31 May 2025

Notes 2025
£		 2024
£
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		 30,056 (27,378)
282 419
282 419
30,338
768,320		 (26,959)
795,279
798,658 768,320

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

2025
£		 2024
£
Net movement in funds (as per the statement of financial activities)
Adjustments for:
Deposit interest
Decrease (increase) in debtors
Decrease in creditors
Net cashprovided by (used in) operating activities		 76,630
(282)
(34,761)
(11,531)		 86,299
(419)
45,593
(158,851)
30,056 (27,378)

B Analysis of changes in net debt

Analysis of changes in net debt
At 1 June
2024
£		 Movement
in year
£
30,338
30,338		 At 31 May
2025
£
798,658
798,658
Cash at bank and in hand
Total cash and cash equivalents		 768,320
768,320

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

Principal accounting policies Year to 31 May 2025

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 2025.

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.

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.

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

Principal accounting policies Year to 31 May 2025

Basis of consolidation (continued)

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

The income of the Association for the year ended 31 May 2025 was £325,450 (2024: £312,290) and expenditure was £249,858 (2024: £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 2025

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 2025 or 31 May 2024.

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 2025

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 2025

1 Income from other trading activities Total
funds
2025
£		 Total
funds
2024
£
Fundraising income – sponsorships and partnerships
. AUGIS Annual scientific meeting
. AUGIS Regional meetings
. Roux meetings		 151,040
29,105
12,848		 166,642
5,785
24,420
192,993 196,847

2 Income from charitable activities

Income from charitable activities
Total
funds
2025
£		 Total
funds
2024
£
Subscriptions
Meetings
. AUGIS registrations
. ROUX registrations		 131,891
172,569
8,503		 131,955
163,001
11,710
312,963 306,666

3 Expenditure on charitable activities

Expenditure on charitable activities
Total
funds
2025
£		 Total
funds
2024
£
Direct costs
Support costs		 228,882
200,726		 219,648
201,985
429,608 421,633
Direct costs Total
funds
2025
£		 Total
funds
2024
£
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
AUGIS grants and prizes
BJS costs		 102,555
—
1,956
45
16,975
8,428
14,035
5,867
868
947		 126,657
146
3,391
2,906
17,562
—
18,797
4,951
360
2,050
151,676
32,520
32,022
364
11,350
950		 176,820
31,175
7,349
1,169
3,135
—
228,822 219,648

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

Notes to the financial statements Year to 31 May 2025

3 Expenditure on charitable activities (continued)

Expenditure on charitable activities(continued)
Support costs Total
funds
2025
£		 Total
funds
2024
£
123,504
592
2,814
14,529
21,521
6,322
5,362
642
5,254
1,304
7,489
9,233
3,419
201,985
Secretarial and administration staff costs
Communication
Printing, postage and stationery
Accommodation, insurance, overheads and services
Audit and accountancy (note 4)
Professional fees
Computer maintenance
Website costs
Database costs
Meetings, travel and subsistence
Council meetings’ expenses and reimbursed expenses (note 4)
Bank charges
Other		 113,550
8,059
91
11,948
30,558
783
1,700
—
7,750
1,310
9,688
11,853
3,436
200,726

4 Governance costs

Governance costs
2025
£
30,558
9,688
40,246		 2024
£
21,521
7,489
29,010
Professional fees
Council meetings’ expenses and reimbursed expenses

5 Net income This is stated after charging:

2025
£
113,550
17,490
13,068		 2024
£
123,504
14,835
4,695
Staff costs (note 6)
Auditor’s remuneration (excluding VAT)
. Statutory audit (including consolidation)
. Other services

Other services provided in 2025 include additional accountancy support during the implementation phase of new bookkeeping software as well as additional tax services relating to the Association’s tax computation, required by HMRC on a rotational basis only.

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 2025 (2024 – none).

Out of pocket travelling expenses totalling £3,463 (2024 - £6,351) were reimbursed to three members of the Executive (2024 – five members of the Executive) during the period.

2025
£
95,376
5,083
13,091
113,550
113,550
113,550		 2024
£
Wages and salaries
Social security costs
Other pension costs
Incurred in respect of
Support costs		 104,856
5,628
13,020
123,504
123,504
123,504

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

Notes to the financial statements Year to 31 May 2025

6 Staff costs, trustees’ remuneration and remuneration of key management personnel (continued)

The average number of secretarial and administrative employees during the year, calculated on an average headcount was 3 (2024 – 3) and on a full-time equivalent basis was 2.0 (2024: 2.3). One employee earned between £60,001 - £70,000 during the year (2024 – 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 (2024 – 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 £88,971 (2024 – £110,817).

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.

8 Debtors

Consolidated Consolidated Association Association
2025
£		 2024
£		 2025
£		 2024
£
Trade debtors
Prepayments
VAT
Other debtors
Amount owed by AUGIS Trading Limited		 26,958
32,649
9,845
3,077
—		 11,642
20,756
—
5,370
—		 798
894
—
2,609
95,897		 1,256
9,415
—
5,114
94,111
72,529 37,768 100,198 109,896

9 Creditors: amounts falling due within one year

Consolidated Consolidated Association Association
2025
£		 2024
(restated)
£		 2025
£		 2024
(restated)
£
Trade creditors
Other creditors
Amounts due to BOMSS (Note 12)
Accruals and deferred income
VAT		 37,400
1,737
—
31,802
—		 —
1,110
32,733
44,405
4,222		 4,836
1,735
—
27,024
—		 —
—
32,733
31,208
—
70,939 82,470 33,595 63,941

The comparative other creditors balance has been restated with further detail in note 13.

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

Notes to the financial statements Year to 31 May 2025

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.

2025
£		 2024
£
Turnover
Cost of sales
Gross profit(loss)
Administrative expenses
Operating profit(loss)
Interest receivable
Net profit(loss)
Retained loss brought forward
Net loss
Retained losses carried forward		 180,788
(158,774)		 195,642
(210,230)
22,014
(20,974)		 (14,588)
(24,819)
1,040
—		 (39,407)
—
1,040
(58,600)
1,040		 (39,407)
(19,193)
(39,407)
(57,560) (58,600)

11 Related party transactions

During 2025 and 2024, 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 intercompany creditor balance between AUGIS and AUGIS Trading Limited at the current and prior period reporting dates is as stated in note 8.

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

Notes to the financial statements Year to 31 May 2025

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 balances reported under this arrangement at 31 May 2025 and 31 May 2024 are summarised below.


summarised below.
£
100% of BOMSS NBSR Restricted Fund
100% of BOMSS SSL Restricted Fund
50% of BOMSS Designated Fund
Total provided for at 31 May 2022
Less: legal fees incurred in year ended 31 May 2023
Total provided for at 31 May 2023
Payments made in the year ended 31 May 2024
Total provided for at 31 May 2024
Payments made in the year ended 31 May 2025
Balance at 31 May2025		 80,966
23,000
98,199
202,165
(2,986)
199,179
(166,446)
32,733
(32,733)
Nil

12 Prior year adjustment

Reconciliation of retained earnings 2024
£
18,927
704,691
723,618
Other creditor written back
Retained earnings as previously stated at 31 May 2024
Retained earnings as restated at 31 May2024
Consolidated Association
2024
(restated)
£		 2024
(restated)
£
Creditors as originally stated at 31 May 2024
Other creditor written back
Creditors restated as at 31 May2024		 101,397
18,927
82,868
18,927
82,470 63,941

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

Consolidated detailed income and expenditure statement Year to 31 May 2025

This page does not form part of the statutory financial statements

This page does not form part of the statutory financial statements
2025
£		 2024
£
Income
AUGIS Annual scientific meeting
. Registrations
. Sponsorship
Subscriptions
. AUGIS
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
Carriedforward		 172,569
151,040		 163,001
166,642
323,609 329,643
131,891 131,955
**131,891 ** 131,955
21,351
29,105
—
282		 36,130
5,785
4,000
419
50,738 46,334
506,238 507,932
102,555
8,428
45
1,956
7,685
16,975
14,035
947		 126,657
146
2,906
3,391
5,311
17,562
18,797
2,050
152,626 176,820

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

Consolidated detailed income and expenditure statement

This page does not form part of the statutory financial statements

2025
£		 2024
£
Expenditure (continued)
Brought forward
Other direct costs
AUGIS ROUX
CNS/AMP
AUGIS grants and prizes
Regional meeting expenses
Overheads
Communication
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 **		 152,626
32,520
364
11,350
32,022		 176,820
31,175
1,169
3,135
7,349
8,059
113,550
91
11,948
1,700
—
7,750
30,558
783
11,853
1,310
9,688
3,436
429,608		 592
123,504
2,814
14,529
5,362
642
5,254
21,521
6,322
9,233
1,304
7,489
3,419
421,633
95,557 86,299

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