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2023-12-31-accounts

REGISTERED COMPANY NUMBER: 05314579 (England and Wales)
REGISTERED CHARITY NUMBER: 1107420

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

The Society For The Advancement Of
Anaesthesia In Dentistry
Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU
The Society For The Advancement Of
Anaesthesia In Dentistry
Contents of the Financial Statements
for the Year Ended 31 December 2023
Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5 to 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Cash Flow Statement 10
Notes to the Cash Flow Statement 11
Notes to the Financial Statements 12 to 20

The Society For The Advancement Of

Anaesthesia In Dentistry (Registered number: 05314579)

Report of the Trustees

for the Year Ended 31 December 2023

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31December2023.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Theobjectivesweretopromoteandencouragethestudyandextendthepracticeofimprovedmethods of
administrationofanaesthesiaandsedationandallformsofanxietyandpaincontrolinDentistry.Therehasbeen no
change in these during the year.
The aim of the charity was to enhance the safety and well-being of the patients
Thestrategyadoptedinfurtheranceoftheseobjectivesweretouselectures,classes,demonstrations, discussions,
publicationstoimparttoanddisseminateamongprofessionsinandrelatedtodentistryaknowledgeofallforms of
pain and anxiety control in dentistry.
ThetrusteeshavepaiddueregardtoguidanceissuedbytheCharityCommissionindecidingwhatactivitiesthe charity
should undertake.
Three major types of activities were undertaken by the charity.
 The holding of courses and seminars.
 The publication of an annual journal.
 The funding of research projects.
Page 1

The Society For The Advancement Of

Anaesthesia In Dentistry (Registered number: 05314579)

Report of the Trustees

for the Year Ended 31 December 2023

ACHIEVEMENT AND PERFORMANCE

Theactivitiesofthecharitywereseverelyrestrictedbythecovidpandemic,and2023hasbeenayearfor continued
recovery and in increased activity in all areas.
The number of membership subscriptions increased compared with the previous year.
Theusualthreecoursesandtrainingschemeswereprovidedduringintheyear,andwerewellsupported. The
blendedformatwaspopularandsothedecisiontocontinuetoprovideoneofthecoursesinablendedformat was
confirmed.
TheseriesofthreeSAADWinterWebinarswaswellsupported,andthesocietyalsoorganisedasuccessful Joint
Study Day working with the British Association of Oral Surgeons.
Awebinar'SAADLifeSupport'washostedinSeptember.ThiswascomplimentaryforSAADmembersandwas well
supported by both members, and by non-members who paid a fee to attend.
The annual symposium was again impacted by a train strike, with the number of delegates being lower than usual.
The charity hosted a half day webinar in November to provide a greater understanding of the use of remimazolam.
The research projects were all allowed additional time for completion and are ongoing.
TheSAADSafeSedationPracticeSchemeandtheInhalationSedationEquipmentLoanSchemecontinuedto be
available.
TheSAADDigestcontinuestobeatangiblebenefitofmembership,alongwiththeonlineCPDavailablefrom the
SAAD website. Access is complimentary for members; non-members can pay a fee for access for 12 months.
Page 2
The Society For The Advancement Of

Anaesthesia In Dentistry (Registered number: 05314579)

Report of the Trustees

for the Year Ended 31 December 2023

FINANCIAL REVIEW

Financial review

Thetotalincomingresourcesofthecharityduringthefinancialyearwas£533,333(2022-£417,010).The total
resources expended during the financial year was £509,188 (2022 - £390,287).
Itisthepolicyofthecharitythatunrestrictedfundswhichhavenotbeendesignatedforaspecificuseshould be
maintainedatalevelequivalenttobetweenthreeandsixmonth'sexpenditure.Thetrusteesconsiderthatreserves at
thislevelwillensurethat,intheeventofasignificantdropinfunding,theywillbeabletocontinuethe charity's
currentactivitieswhileconsiderationisgiventowaysinwhichadditionalfundsmayberaised.Thislevelof reserves
has been maintained throughout the year.
The trustees have a risk management strategy which comprises:
Thisworkhasidentifiedthatfinancialsustainabilityisthemajorfinancialriskforthecharity.Afinancialadvisorwill be
engaged to provide investment advice for the charity.
Decisionscontinuetobemadetoensurethefinancialsustainabilityofthesocietywhilstcontinuingtofulfil the
charitableaims,whereverandhoweverpossible.Theaccountsarereviewedonaweeklybasisanddiscussedat every
board meeting.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

Charity constitution

Thecharityisacompanylimitedbyguaranteeandwasincorporatedonthe16thDecember2004.Thetrustees, who
arealsothedirectorsforthepurposeofcompanylaw,andwhoservedduringtheyearanduptothedateof signature
of the financial statements are set out below.
Noneofthetrusteeshasanybeneficialinterestinthecompany.Allofthetrusteesaremembersofthecompany and
guarantee to contribute £1 in the event of a winding up.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05314579 (England and Wales)

Registered Charity number

1107420
Page 3

The Society For The Advancement Of Anaesthesia In Dentistry (Registered number: 05314579)

Report of the Trustees
for the Year Ended 31 December 2023

Registered office

21 Portland Place
London
W1B 1PY

Trustees

Dr L R Adams
Dr C Boyle
Dr F Clough
Dr M K Deol
Dr K M Downie (resigned 30.9.23)
Dr C G P Holden
Dr P C Howlett
Dr S Hughes
Ms E Lee (resigned 22.5.23)
Dr T Lees
Dr Y K Loo
Dr Z Shehabi
Dr A Stamp
Dr I Suida (appointed 30.9.23)

Independent Examiner

Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU
Approved by order of the board of trustees on 7 July 2024 and signed on its behalf by:
Dr P C Howlett - Trustee
Page 4

Independent Examiner's Report to the Trustees of The Society For The Advancement Of

Anaesthesia In Dentistry

Independent examiner's report to the trustees of The Society For The Advancement Of Anaesthesia In Dentistry ('the Company')

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 December 2023.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe 2006
Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Page 5

Independent Examiner's Report to the Trustees of

The Society For The Advancement Of Anaesthesia In Dentistry

Independent examiner's statement

Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbea memberofa listedbody.Ican confirm
thatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheInstituteofCharteredAccountants in
England and Wales, which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Michael McKenna

Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU
7 July 2024
Page 6

The Society For The Advancement Of

Anaesthesia In Dentistry

Statement of Financial Activities for the Year Ended 31 December 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
66,487
Charitable activities
5
Evaluation fee
-
Courses and conferences
432,026
Investment income
4
32,084
Total
530,597
EXPENDITURE ON
Charitable activities
6
Evaluation fee
-
Courses and conferences
488,728
Other
6,974
Total
495,702
Net gains/(losses) on investments
(10,045)
NET INCOME/(EXPENDITURE)
24,850
RECONCILIATION OF FUNDS
Total funds brought forward
778,790
TOTAL FUNDS CARRIED FORWARD
803,640
Restricted
fund
£
-
2,736
-
-
2,736
13,486
-
-
13,486
-
(10,750)
90,216
79,466
31.12.23
31.12.22
Total
Total
funds
funds
£
£
66,487
58,005
2,736
9,246
432,026
324,287
32,084
25,472
533,333
417,010
13,486
5,101
488,728
379,132
6,974
6,054
509,188
390,287
(10,045)
(25,764)
14,100
959
869,006
868,047
883,106
869,006
The notes form part of these financial statements
Page 7

The Society For The Advancement Of

Anaesthesia In Dentistry (Registered number: 05314579)

Balance Sheet

31 December 2023

Notes
FIXED ASSETS
Tangible assets
12
Investments
13
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
ACCRUALS AND DEFERRED INCOME
15
NET ASSETS
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
11,342
423,960
435,302
435,466
(11,794)
423,672
858,974
(55,334)
803,640
Restricted
fund
£
-
-
-
79,466
-
79,466
79,466
-
79,466
31.12.23
Total
funds
£
11,342
423,960
435,302
514,932
(11,794)
503,138
938,440
(55,334)
883,106
803,640
79,466
883,106
31.12.22
Total
funds
£
13,344
434,005
447,349
493,413
(6,041)
487,372
934,721
(65,715)
869,006
778,790
90,216
869,006
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006for the
year ended 31 December 2023.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The notes form part of these financial statements
continued...
Page 8

The Society For The Advancement Of

Anaesthesia In Dentistry (Registered number: 05314579)

Balance Sheet - continued

31 December 2023

The trustees acknowledge their responsibilities for
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon7July2024and were
signed on its behalf by:
Dr P C Howlett - Trustee
The notes form part of these financial statements
Page 9

The Society For The Advancement Of Anaesthesia In Dentistry

Cash Flow Statement for the Year Ended 31 December 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Interest received
Dividends received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period
31.12.23
£
(10,565)
(10,565)
6,891
25,193
32,084
21,519
493,413
514,932
31.12.22
£
(10,928)
(10,928)
1,058
24,414
25,472
14,544
478,869
493,413
The notes form part of these financial statements
Page 10

The Society For The Advancement Of Anaesthesia In Dentistry

Notes to the Cash Flow Statement

for the Year Ended 31 December 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
31.12.23 31.12.22
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 14,100 959
Adjustments for:
Depreciation charges 2,002 2,355
Losses on investments 10,045 25,764
Interest received (6,891) (1,058)
Dividends received (25,193) (24,414)
Decrease in creditors (4,628) (14,534)
Net cash used in operations (10,565) (10,928)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.23 Cash flow At 31.12.23
£ £ £
Net cash
Cash at bank 493,413 21,519 514,932
493,413 21,519 514,932
Total 493,413 21,519 514,932
The notes form part of these financial statements
Page 11

The Society For The Advancement Of

Anaesthesia In Dentistry

Notes to the Financial Statements

for the Year Ended 31 December 2023

1. FIXED ASSET INVESTMENTS

Fixedassetinvestmentsareinitiallymeasuredattransactionpriceplustransactioncostsandare subsequently
measured at fair value at each reporting date.
Changes in fair value are recognised in net income /(expenditure)in the year.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)', Financial
ReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'and the
CompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention, with
theexceptionofinvestmentswhichareincludedatmarketvalue,asmodifiedbytherevaluationof certain
assets.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds, it
is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccruals basis
andhasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa commitment
but not accrued as expenditure.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.
Fixtures and fittings- 15% on reducing balance

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
continued...
Page 12

The Society For The Advancement Of Anaesthesia In Dentistry

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3. DONATIONS AND LEGACIES

Membership fees
4.
INVESTMENT INCOME
Other fixed asset invest - FII
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Evaluation fees
Evaluation fee
Courses and conferences
Courses and conferences
Grants received, included in the above, are as follows:
31.12.23
£
66,487
31.12.23
£
25,193
6,891
32,084
31.12.23
£
2,736
432,026
434,762
31.12.23
£
31.12.22
£
58,005
31.12.22
£
24,414
1,058
25,472
31.12.22
£
9,246
324,287
333,533
31.12.22
£
continued...
Page 13

The Society For The Advancement Of Anaesthesia In Dentistry

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

6. CHARITABLE ACTIVITIES COSTS

Evaluation fee
Courses and conferences
7.
GRANTS PAYABLE
Courses and conferences
Direct
Costs
£
13,486
286,227
299,713
Grant
funding of
activities
(see note
7)
£
-
3,435
3,435
Support
costs (see
note 8)
£
-
199,066
199,066
31.12.23
£
3,435
Totals
£
13,486
488,728
502,214
31.12.22
£
30,991

8. SUPPORT COSTS

Management
£
Other resources expended
822
Courses and conferences
179,626
180,448
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Governance
Finance
costs
£
£
3,932
2,220
-
19,440
3,932
21,660
31.12.23
£
2,002
Totals
£
6,974
199,066
206,040
31.12.22
£
2,355

9. NET INCOME/(EXPENDITURE)

Depreciation - owned assets
continued...
Page 14

The Society For The Advancement Of

Anaesthesia In Dentistry

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

10. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2023norfor the
year ended 31 December 2022.

Trustees' expenses

During the year the Trustees received expenses in the sum of £19,440 (2022:£15,019).

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
58,005
Charitable activities
Evaluation fee
-
Courses and conferences
324,287
Investment income
25,472
Total
407,764
EXPENDITURE ON
Charitable activities
Evaluation fee
5,101
Courses and conferences
379,132
Other
6,054
Total
390,287
Net gains/(losses) on investments
(25,764)
NET INCOME/(EXPENDITURE)
(8,287)
RECONCILIATION OF FUNDS
Total funds brought forward
787,077
TOTAL FUNDS CARRIED FORWARD
778,790
Restricted
fund
£
-
9,246
-
-
9,246
-
-
-
-
-
9,246
80,970
90,216
Total
funds
£
58,005
9,246
324,287
25,472
417,010
5,101
379,132
6,054
390,287
(25,764)
959
868,047
869,006
continued...
Page 15

The Society For The Advancement Of Anaesthesia In Dentistry

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

12. TANGIBLE FIXED ASSETS

12. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 January 2023 and 31 December 2023 68,271
DEPRECIATION
At 1 January 2023 54,927
Charge for year 2,002
At 31 December 2023 56,929
NET BOOK VALUE
At 31 December 2023 11,342
At 31 December 2022 13,344
13. FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 January 2023 434,005
Revaluations (10,045)
At 31 December 2023 423,960
NET BOOK VALUE
At 31 December 2023 423,960
At 31 December 2022 434,005
There were no investment assets outside the UK.
continued...
Page 16

The Society For The Advancement Of

Anaesthesia In Dentistry

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

13. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 December 2023 is represented by:
Listed
investments
£
Valuation in 2020 (84,521)
Valuation in 2021 53,783
Valuation in 2022 (25,763)
Valuation in 2023 (10,045)
Cost 490,506
423,960
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
15.
ACCRUALS AND DEFERRED INCOME
Accruals and deferred income
16.
MOVEMENT IN FUNDS
At 1.1.23
£
Unrestricted funds
General fund
778,790
Restricted funds
Restricted
90,216
TOTAL FUNDS
869,006
31.12.23
£
11,794
31.12.23
£
55,334
Net
movement
in funds
£
24,850
(10,750)
14,100
31.12.22
£
6,041
31.12.22
£
65,715
At
31.12.23
£
803,640
79,466
883,106
continued...
Page 17

The Society For The Advancement Of

Anaesthesia In Dentistry

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Incoming
resources
£
530,597
2,736
533,333
Resources
expended
£
(495,702)
(13,486)
(509,188)
Gains and
Movement
losses
in funds
£
£
(10,045)
24,850
-
(10,750)
(10,045)
14,100

Comparatives for movement in funds

At 1.1.22
£
Unrestricted funds
General fund
787,077
Restricted funds
Restricted
80,970
TOTAL FUNDS
868,047
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
407,764
(390,287)
Restricted funds
Restricted
9,246
-
TOTAL FUNDS
417,010
(390,287)
Net
movement
At
in funds
31.12.22
£
£
(8,287)
778,790
9,246
90,216
959
869,006
Gains and
Movement
losses
in funds
£
£
(25,764)
(8,287)
-
9,246
(25,764)
959
continued...
Page 18

The Society For The Advancement Of Anaesthesia In Dentistry

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
At 1.1.22
£
787,077
80,970
868,047
Net
movement
in funds
£
16,563
(1,504)
15,059
At
31.12.23
£
803,640
79,466
883,106
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Incoming
resources
£
938,361
11,982
950,343
Resources
expended
£
(885,989)
(13,486)
(899,475)
Gains and
Movement
losses
in funds
£
£
(35,809)
16,563
-
(1,504)
(35,809)
15,059
Gains and
Movement
losses
in funds
£
£
(35,809)
16,563
-
(1,504)
(35,809)
15,059
15,059
continued...
Page 19
The Society For The Advancement Of
Anaesthesia In Dentistry

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.
Page 20