2025-05-31-accounts - The Association Of Health Professions In Ophthalmology

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REGISTERED COMPANY NUMBER: 05001958 (England and Wales)
REGISTERED CHARITY NUMBER: 1107638

Report of the Trustees and

Unaudited Financial Statements
for the Year Ended 31 May 2025

`for`

The Association of Health Professions in
Ophthalmology

Bourne & Co
Chartered Accountants
6 Lichfield Street
Burton-on-Trent
Staffordshire
DE14 3RD

The Association of Health Professions in
Ophthalmology

Contents of the Financial Statements
for the Year Ended 31 May 2025

	`Page`
`Report of the Trustees`	`1 to 2`
`Independent Examiner's Report`	`3`
`Statement of Financial Activities`	`4`
`Balance Sheet`	`5 to 6`
`Notes to the Financial Statements`	`7 to 13`
`Detailed Statement of Financial Activities`	`14 to 15`

`The Association of Health Professions in`

`Ophthalmology`

`Report of the Trustees for the Year Ended 31 May 2025`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
their reportwith the financialstatementsof the charityfor the year ended 31 May 2025.The trustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

Theobjectivesofthecharityaretopromoteapractice,education,trainingandresearchinthefield of
ophthalmologyand vision sciencethroughoutthe United Kingdomby promotinghigh standardsof care and
treatmentofpatientswithdiseaseordisabilityaffectingtheeyesorvision,advancingpubliceducation in
ophthalmologyandvisionscience,andrepresentingtheneedsandinterestsofophthalmologyand vision
scienceintheprovisionandadvancementofhealthcare.Thecharityalsoaimstoencourageand support
education into the prevalence, risk factors and treatment of ophthalmic diseases for the public benefit.

`Significant activities`

Duringtheyear,thecharityhascontinuedtodevelopitsteachingprogrammesasaregistered training
providertodelivertrainingin HealthcareScience/OphthalmicandVisionScienceforOphthalmic associate
practitioners.Thecharityhasalsocontinuedtooffertrainingforassessorsaswellascontinuingto work
withitsstudentsontheAssociationofHealthProfessionsin Ophthalmologydiplomain Ophthalmic Vision
& Science.

`FINANCIAL REVIEW`

`Financial position`

Theattachedfinancialstatementsshowthecurrentstateofthecompanyfinances,whichthe Trustees
considertobesatisfactory.Themainsourceofincomeisfromstudentcoursefees.Thecharitydoes not
raise funds from the public.

The charity's banker is the Co-operative Bank.

`Reserves policy`

TheTrusteesregularlyreviewtheCharity'slevelofreservesheldagainsttheexpectedexpenditure. They
consider the current level of reserves allow them to meet the Charity's objectives.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

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

`Organisational structure`

The charityis organisedas an independentassociationof organisationsinterestedin furtheringthe objects
of the charity. It has a board of trustees who are also directors and a company secretary.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

05001958 (England and Wales)

Page 1

The Association of Health Professions in
Ophthalmology

Report of the Trustees
for the Year Ended 31 May 2025

`Registered Charity number`

`Registered office`

59 New Street
Burton-on-Trent
Staffordshire
DE14 3QY

`Trustees`

Ms R M McNamara
M E Bairstow

`Company Secretary`

Dr R J Harrison

`Independent Examiner`

Bourne & Co
Chartered Accountants
6 Lichfield Street
Burton-on-Trent
Staffordshire
DE14 3RD

ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompanies Act
2006 relating to small companies.

Approved by order of the board of trustees on 1 October 2025 and signed on its behalf by:

Dr R J Harrison - Secretary

Page 2

`Independent Examiner's Report to the Trustees of The Association of Health Professions in Ophthalmology`

`Independent examiner's report to the trustees of The Association of Health Professions in`

`Ophthalmology ('the Company')`

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 May 2025.

`Responsibilities and basis of report`

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsiblefor the preparationof the accountsin accordancewith the requirementsof the Companies Act
2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobe auditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').In carrying
outmyexaminationI havefollowedtheDirectionsgivenbytheCharityCommissionunderSection 145(5)
(b) of the 2011 Act.

`Independent examiner's statement`

I have completedmy examination.I confirmthat no mattershave come to my attentionin connection with
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)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Mrs K L Moult

Bourne & Co
Chartered Accountants
6 Lichfield Street
Burton-on-Trent
Staffordshire
DE14 3RD

1 October 2025

Page 3

`The Association of Health Professions in Ophthalmology`

`Statement of Financial Activities for the Year Ended 31 May 2025`

31.5.25
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Diploma income
10,213
Consultations
-
Investment income
2
9,799
Other income
23,286
Total
43,298
EXPENDITURE ON
Raising funds
3
61,905
Charitable activities
Diploma income
-
Consultations
-
Other
-
Total
61,905
NET INCOME/(EXPENDITURE)
(18,607)
RECONCILIATION OF FUNDS
Total funds brought forward
101,644
TOTAL FUNDS CARRIED FORWARD
83,037 31.5.24
Total
funds
£
25,479
19,427
2,563
-
47,469
26,086
1,283
282
47,087
74,738
(27,269)
128,913
101,644

The notes form part of these financial statements

Page 4

`The Association of Health Professions in Ophthalmology`

`Balance Sheet 31 May 2025`

31.5.25
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
463
Investment property
9
-
463
CURRENT ASSETS
Debtors
10
-
Cash at bank
84,669
84,669
CREDITORS
Amounts falling due within one year
11
(2,095)
NET CURRENT ASSETS
82,574
TOTAL ASSETS LESS CURRENT LIABILITIES
83,037
NET ASSETS
83,037
FUNDS
12
Unrestricted funds
83,037
TOTAL FUNDS
83,037 31.5.24
Total
funds
£
7,448
140,000
147,448
3,596
951
4,547
(50,351)
(45,804)
101,644
101,644
101,644
101,644

The charitablecompanyis entitledto exemptionfromauditunderSection477of the CompaniesAct 2006
for the year ended 31 May 2025.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 5

`The Association of Health Professions in Ophthalmology`

`Balance Sheet - continued`

`31 May 2025`

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
1 October 2025 and were signed on its behalf by:

M E Bairstow - Trustee

The notes form part of these financial statements

Page 6

The Association of Health Professions in

`Ophthalmology`

`Notes to the Financial Statements for the Year Ended 31 May 2025`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1 January2019)',FinancialReportingStandard102'The FinancialReporting Standard
applicablein theUK andRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under the historical cost convention.

`Income`

Allincomeis recognisedin theStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthe charityto that expenditure,it is probablethat a transferof economicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.

`Tangible fixed assets`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Plant and machinery- 25% on reducing balance
Computer equipment- Straight line over 3 years

`Investment property`

Investmentpropertyis shown at mostrecentvaluation.Any aggregatesurplus or deficitarising from
changes in fair value is recognised in the Statement of Financial Activities.

`Related party exemption`

Thecharitablecompanyhastakenadvantageofexemption,underthetermsofFinancial Reporting
Standard102'TheFinancialReportingStandardapplicablein the UK and Republicof Ireland',not to
disclose related party transactions with wholly owned subsidiaries within the group.

`Taxation`

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

`Fund accounting`

Unrestrictedfundscanbe usedin accordancewiththecharitableobjectivesat thediscretionof the
trustees.

Restrictedfunds can only be used for particularrestrictedpurposeswithin the objectsof the  charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.

continued...

Page 7

`The Association of Health Professions in Ophthalmology`

`Notes to the Financial Statements - continued for the Year Ended 31 May 2025`

`1. ACCOUNTING POLICIES - continued`

`Fund accounting`

Furtherexplanationofthenatureandpurposeofeachfundis includedin thenotestothe financial
statements.

`2. INVESTMENT INCOME`

`3.`

`4.`

`Rents received` `RAISING FUNDS` `Raising donations and legacies` `Support costs` `Investment management costs` `Rent collection` `Aggregate amounts` `NET INCOME/(EXPENDITURE)` `Net income/(expenditure) is stated after charging/(crediting):` `Depreciation - owned assets` `Surplus/(deficit) on disposal of fixed assets`	`31.5.25` `£` `9,799` `31.5.25` `£` `43,982` `31.5.25` `£` `3,811` `61,905` `31.5.25` `£` `271` `(23,286)`	`31.5.24` `£` `2,563` `31.5.24` `£` `-`
		`31.5.24` `£` `-` `26,086`
		`31.5.24` `£` `2,741` `716`

continued...

Page 8

The Association of Health Professions in
Ophthalmology

`Notes to the Financial Statements - continued for the Year Ended 31 May 2025`

`5. TRUSTEES' REMUNERATION AND BENEFITS`

Therewere no trustees'remunerationor otherbenefitsfor the year ended 31 May 2025nor for the
year ended 31 May 2024.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31May2025norfortheyear ended
31 May 2024.

`6. STAFF COSTS`

The average monthly number of employees during the year was as follows:

Administration
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Charitable activities
Diploma income
Consultations
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Diploma income
Consultations
Other
Total
NET INCOME/(EXPENDITURE) 31.5.25
31.5.24
-
2
Unrestricted
fund
£
25,479
19,427
2,563
47,469
26,086
1,283
282
47,087
74,738
(27,269)

`7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

continued...

Page 9

`The Association of Health Professions in Ophthalmology`

`Notes to the Financial Statements - continued for the Year Ended 31 May 2025`

`7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`

				`Unrestricted`
				`fund`
				`£`
	`RECONCILIATION OF FUNDS`
	`Total funds brought forward`			`128,913`
	`TOTAL FUNDS CARRIED FORWARD`			`101,644`
`8.`	`TANGIBLE FIXED ASSETS`
		`Plant and`	`Computer`
		`machinery`	`equipment`	`Totals`
		`£`	`£`	`£`
	`COST`
	`At 1 June 2024`	`11,900`	`6,194`	`18,094`
	`Disposals`	`(11,900)`	`(3,898)`	`(15,798)`
	`At 31 May 2025`	`-`	`2,296`	`2,296`
	`DEPRECIATION`
	`At 1 June 2024`	`5,276`	`5,370`	`10,646`
	`Charge for year`	`-`	`271`	`271`
	`Eliminated on disposal`	`(5,276)`	`(3,808)`	`(9,084)`
	`At 31 May 2025`	`-`	`1,833`	`1,833`
	`NET BOOK VALUE`
	`At 31 May 2025`	`-`	`463`	`463`
	`At 31 May 2024`	`6,624`	`824`	`7,448`

continued...

Page 10

`The Association of Health Professions in Ophthalmology`

`Notes to the Financial Statements - continued for the Year Ended 31 May 2025`

`9. INVESTMENT PROPERTY`

`FAIR VALUE` `At 1 June 2024` `Disposals` `At 31 May 2025` `NET BOOK VALUE` `At 31 May 2025` `At 31 May 2024`	`£` `140,000` `(140,000)`
	`-`
	`-`
	`140,000`

`10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`Trade debtors` `Other debtors` `Prepayments` `11.` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Social security and other taxes` `Other creditors` `Accrued expenses` `12.` `MOVEMENT IN FUNDS` `Unrestricted funds` `General fund` `TOTAL FUNDS`	`At 1.6.24` `£` `101,644` `101,644`	`31.5.25` `£` `-` `-` `-` `-` `31.5.25` `£` `152` `(1)` `1,944` `2,095` `Net` `movement` `in funds` `£` `(18,607)` `(18,607)`		`31.5.24` `£` `1,875` `29` `1,692` `3,596` `31.5.24` `£` `-` `48,331` `2,020`
				`50,351`
				`At` `31.5.25` `£` `83,037`
				`83,037`

continued...

Page 11

`The Association of Health Professions in Ophthalmology`

`Notes to the Financial Statements - continued for the Year Ended 31 May 2025`

`12. MOVEMENT IN FUNDS - continued`

Net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `43,298` `(61,905)` `(18,607)` `43,298` `(61,905)` `(18,607)`

`Comparatives for movement in funds`

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`At 1.6.23` `£` `128,913` `128,913`	`Net` `movement` `in funds` `£` `(27,269)` `(27,269)`	`At` `31.5.24` `£` `101,644`
			`101,644`

Comparative net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `47,469` `(74,738)` `(27,269)` `47,469` `(74,738)` `(27,269)`

continued...

Page 12

`The Association of Health Professions in Ophthalmology`

`Notes to the Financial Statements - continued for the Year Ended 31 May 2025`

`12. MOVEMENT IN FUNDS - continued`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`At 1.6.23` `£` `128,913` `128,913`	`Net` `movement` `in funds` `£` `(45,876)` `(45,876)`	`At` `31.5.25` `£` `83,037`
			`83,037`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `90,767` `(136,643)` `(45,876)` `90,767` `(136,643)` `(45,876)`

`13. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 May 2025.

Page 13

`The Association of Health Professions in Ophthalmology`

`Detailed Statement of Financial Activities`
`for the Year Ended 31 May 2025`
	`31.5.25`	`31.5.24`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Investment income`
`Rents received`	`9,799`	`2,563`
`Charitable activities`
`Diploma income`	`9,023`	`25,479`
`Consultations`	`1,190`	`19,427`
	`10,213`	`44,906`
`Other income`
`Gain on sale of tangible fixed assets`	`23,286`	`-`
`Total incoming resources`	`43,298`	`47,469`
`EXPENDITURE`
`Other trading activities`
`Diploma expenses`	`14,112`	`24,746`
`Bad debts`	`-`	`1,340`
	`14,112`	`26,086`
`Investment management costs`
`Rent collection`	`3,811`	`-`
`Charitable activities`
`Hire purchase`	`-`	`1,059`
`Support costs`
`Management`
`Wages`	`19,619`	`23,370`
`Insurance`	`2,177`	`1,367`
`Telephone`	`1,845`	`855`
`Administration expenses`	`2,504`	`2,739`
`Website and computer expenses`	`2,226`	`1,734`
`Depreciation of plant and machinery`	`1`	`2,205`
`Depreciation of computer equipment`	`271`	`536`
`Carried forward`	`28,643`	`32,806`

This page does not form part of the statutory financial statements

Page 14

`The Association of Health Professions in Ophthalmology`

`Detailed Statement of Financial Activities for the Year Ended 31 May 2025`

`for the Year Ended 31`	`May 2025`
	`31.5.25`	`31.5.24`
	`£`	`£`
`Management`
`Brought forward`	`28,643`	`32,806`
`Loss on sale of tangible fixed assets`	`-`	`716`
	`28,643`	`33,522`
`Finance`
`Bank charges`	`76`	`282`
`Other`
`Repairs and renewals`	`906`	`2,694`
`Accountancy fees`	`1,778`	`2,665`
`Consultants fees`	`1,841`	`1,220`
`Professional fees`	`7,904`	`2,054`
`Miscellaneous`	`781`	`745`
	`13,210`	`9,378`
`Governance costs`
`Rates and water`	`1,201`	`1,156`
`Light and heat`	`852`	`3,255`
	`2,053`	`4,411`
`Total resources expended`	`61,905`	`74,738`
`Net expenditure`	`(18,607)`	`(27,269)`

This page does not form part of the statutory financial statements

Page 15

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Signature 1

Signed by Mary Bairstow using authentication code JS9td01eWCFEVVos at IP address 92.23.111.121, on 2025/11/04 00:07:07 Z.

Mary Bairstow's e-mail address is: mary.bairstow@myphone.coop.

Signature 2

Signed by Rosalind Harrison using authentication code b3pIL8KjRHc/JEVeRA== at IP address 82.132.245.60, on 2025/11/04 13:54:04 Z.

Rosalind Harrison's e-mail address is: r.harrison@ahpo.net.