British A$S￿latiOn of (knl Sur8e<ws
Charity No: 1112164
Company No." 04294946
Report and Financial Statements
For the year ended 31 Oecember 2022
111
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21n912023
COMPANIES HOUSE
#117

Brltlsh As%Jclatlon of Or•1 Surgeons
Report ol the Trustee5
For the Year ended 31 December 2022
The Trustees present their report with the financial statements for the company for the year ended
310ecember 2022.
Reference and AdmIn￿trat￿e Details
Charty Number:
1112164
Company Number..
04294946
Registered Office:
Rose Cottage. Village Road. Cadole. Mold. Flintshire. CH7 5LL
Bankers..
Royal Bank of Scotland
Secretary..
Adrian Thorp
Trustees..
The Trustees serving during the year and since the year-end were as follows=
Julie Burke (President)
Adrian Thorpe (Honorary Secretsryl
Rhian Jones IPresident Elertl
Kelly Gill3n (Treasurer}
Edmund Bailev
Adrian Curt15
Judith Jones
Di￿a Keshani
Lee Mercer
Catherine Sternberg
Kathryn Taylor
Gurnam Aulakh Itemiinated l January 20221
Helen Paterson
Tara Renton
Kandasamy Ganesan (appointed l January 20221
Callum Wemy$5 lappointed l January 20221 (terminated I january 20231
Alex Orchard lappointeij l January 20231
Paul Coulthard Iterminated 15 June 20231

BRITISH AssoaATION OF ORAL SiK¢GEONS
Report of the Trustees Icontinuedl
For the Year ended 31 December 2022
The Trustees of the B Titish Associathin of Oral Surgeons IBAOSI present their annual report and
financial statements of the charity for the year ended 31 December 2022.
The financial statements comply with the Charities and Trustee Investment Acl 2005, the Charities
Accounts Regulation5 2(X)6 las amendedl, the Companies Act 2￿6, the Memorandum and Articles
of Association and Accounting and Reporting by Charities- Statement of Recommended Practi
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (Charities SORP FRS102}.
ObjertNes and Artivities
Our purpose s to promote the advancement of education research and the development of Oral
Suigery in the British Isles and to encourage and assist postgfaduate education study and research of
Oral Surgery by arranging regular lectures and demonstrations. encouraging the publication of
articles and prorrK)ting the advancement of theory and practice.
AchSe¥ements and Perforniance
2022 showed a full return to prewous pattems of attNity following the removal of the restrirtions
imposed by the Covid 19 pandemic. There was resolution of several face to face events including the
annual conference. teachire and learning course and a development day for oral surgery trainees,
This has resulted in an increase in expenditure compared to 2021. Online events continue to be
successfully received and to make a small profrt.
Overall the accounts demonstrate a healthy profit for the organisation of £24.583.
There has been a change to the overall running of the society as BAOS ts now a fulty independent
charity Ipreviously BAOS were invoiced by RCSEd for office spa￿, facilities. salaries, payroll and HR
all of which incurred vat). This should result in an overall financial saving which will be fully
demonstrated in the 2023 accounts.
Flnèn¢lal Review
The financial ststements follow on pages 8 to 12. These statements are prepared in terms of the
Statement of Recommended Practice 2W5- Accounting and Reporting by Charities and the
Companies Act 2¢K￿.
Reserves Policy
BAOS had free reserves at 31 December 2022 of £233.93212021'. £209.3491. The Trustees consider
that the charity should hold SuffiC￿nt reserves to cover six months, running costs to cover
unanticipated c05t increases or income deficiencies out wtth the normal budgetary expectations.
Any excess funds will be used by Tru5tee5 to increase the profile of the Association, to carry out
national audit projects to improve patient safety and quality assurance in Oral Surgery and to
subsidise events with a view io increasing the Ass(Kiations membership.

BRITISH ASSOCIATION OF ORAL SURGEONS
Report of the Trustees Icontinuedl
For the Year ended 31 December 2022
PlonsforFuture Yeors
The profit from events in 2022 was a healthy £48.337. We plan to continue with our flagship events,.
the"Annual Scientrfic Conference" is scheduled for March 2024 and the Yeaching and Leamin8"
course for May 2024. There are planned collaborations with other societies e.g. SAAD and BADN
which are intended to re5uh in other events being held. Regional events will be lar8ety Continued
online due to the good feedback from past delegates and the increased numbers of potential
participants nationalty and internationally in the webinar format. A nominal charge has been
implemented to members and non-members to increase the Profit from these events.
The 2022 Cost of running the Oral ￿rgery Journal was £8.024. There is a plan to move the journal to
being fully open access. This will be the same expenditure for the sOC￿ty, but may aker the income.
This will most likely be demonstrated in the 2024 accounts.
Reference and Adrninistrathie Detslls
The informaiion relating to the Brit￿h Association of Oral Surgeons in contained on page l. The
Trustees who ser¥ed during the year and to the date of this report are listed.
Structure, Governance and Management
Governing Document
British Association of Oral Sur8eons is a charitable organisation and is governed by its Constitution
dated 26 September 2(KJI (Revised September 20141. It is a reeistered chority with the Charf(y
Commission for England and Wales.
Trustee indurtion ond troining
New Trustees are briefed on their legal obligations under charity law. the content of the
Memorandum and Articles ot Association. the committee and decision-making processes and the
recent financial performance of the chanty. Trustees are encouraged to attend appropriate external
training events where these will facilrtate the undertaking of the role.
orgt7nisotion
The 8oard of Trustees administers the chartty and meets ￿8￿1¥[1¥ throu8hout the year.

BRtTISH AssoaATION OF ORAL SURGEONS
Report of the Trustee5 Icontinuedl
For the Year ended 31 December 2022
Structufe, Governance and Management l¢ontinuedl
Risk Monogement
The Trusiees are satisfied that the major risks to which the charity is exposed have been reviewed
and procedures have been established to manage these risks.
A strategy has been implemented to protert the overall balance of BAOS by transfer of balances to
more than one bank. This adds more protection to funds in the case of bankruptcy.
A balance of £75k now ￿$*￿e5 in an additional savings account and another is being opened to
enable transfer of a similar amount.
We have accounted for k)oiential increased costs of running of face to face events and have
implemented a small increase in ticket prices to allow for this.
Investment Polity
BAOS is a charitable company and there a￿ no ￿ stri¢tTrons or limiiations to the investment powers
of the Trustees within the articles of assOciat￿n. An on*oing review of the BAOS financial position
has shown that there is consistently a 5urplu5 of funds in the charit*s current account.
At this time BAOS Council feels that there should be little or no risk attached to the investment plan.
This will be reviewed in the future rf extra funds become available.
We have actioned sourcing of advice from an independent financial advisor to discuss the
development and implementation of an ethical investment strategy. Thi5 policy will be reviewed
after a further year.

BRITISH ASSOCIATION OF ORAL 5URGEON5
Report of the Trustees Icontinuedl
For the Year ended 31 December 2022
ststement of Trustees, Re5poTrsibilities
The Trustees of ihe 8ritish Associath)n of Oral surgeons are responsible for pieparing the Tru5tees'
Report and the financial statements in accordance with applicable law and Unried Kingdom
Accounting Standards (United Kingdom Generalfy Accepted Accounting Practices).
Charity law requires the Trustees to prepare finanoal staiements for each fiTranckil year, which gNes
a true and fair view of the state of affairs of the charitable organisat￿n and of the incoming
resources and application of resources, including the income and eXpendftU￿, of the charity for that
period. In preparing those financial statements. the Trustees are required to:
Selert Suitab￿ accounting policies and then apply them consTrStently-
Observe the methods and principles in the Charities SORP,.
Make judgements and estimate5 that are reasonable and prudent-
State whether applicable UK Accounting Standards have been followed. subject to any
material departures disclosed and explained in the financial statements:
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charty will continue business
Statement of Tru5tees' Responsibilities
The Twstees are responsible for keeping proper accounting records which disclose wf(h reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements compty wrth the Statement of Recommended Practice 2C#JS- Accountin8 and
Reporting by Charities and the Companies Act 2LI)6. They are also responsible for safeguarding the
asset5 of the charity and hence for takin8 reasonable steps for the prevention and detettion of fraud
and other ifregularities.
y order of the Board
Treasurer
Kelly Gillan
13 September 2023

BRITISH ASSOCIATION OF ORAL SURGEONS
Independent Examinerfs Report io the T￿￿ee5
For the Year ended 31 December 2022
I report on the accounts of the Charity for the year ended 31 December 2022 which are set out in the
pages 8 to 12.
Respertive respcwtsibilities of Trustees and exarniner
The Trustees Iwho are 3150 Dirertors of the Company for the purposes of company lawl are
responsible for the preparation of the accounts. The Trustees consider that an audit is not required
for ihis year under section 43121 of the Charities Art 1993 Ithe 1993 Actl and that an independent
examination is needed. The charitys gross income exceeded £250.¢XK) and l am qualrfied to
undertake the examination by being a qualified rnernber of The Institute of Chartered Accountants
of Scotland.
Having satisfied myself that the charity is not Subject to audit under company law and is eligible for
independent examination, it is my responsibiltty to=
examine the accounts under Section 43 of the 1993 Act:
to follow the procedure5 laid down in the General Direction5 given by the Charity
Commission under section 4317llbl of the 1993 Act- and
to state whether particular matter5 have come to my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with the General Directions given by the Charrty
Commission Regulations 2006. An examination includes a review of the accounting retords kept by
the charity and a comparison of the accounts presented wtth those ￿cOrdS. It also includes
Consideration of any unusual iterns or disclosures in the accounts and seeks explanation5 from the
Trustees concerning any such matters. The procedures undertaken do not provide all the evidence
that would be required in an audit and consequently no opinion is given as to whether the accounts
present a'true and fair view, and the report is limited to those matters set OLrt in the Statement
below.
Independent ewamlnerfs statement
In the course of my examination. no matter has come to my attention
111 which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with Section 386 of the Cornpanies Act 2006 and.
to prepare accounts with accord the accounting records and comply with the accounting
requirements of Section 396 of the Companies Act 2006 and with the methods and
principles of the Statement of Recomrnended Prartice= Accounting and Reporting by
Charities have noi been met, or
121 to which, in my opinion. attention should be drawn in order to enable a proFer understanding of
the attounts to be reached.
Andrew Duffin- Chartered Accountant
M 17162
68 South Trinity Road
Edinburgh

BRITISH ASSOCIATION OF ORAL st￿E0Ns
Statement of Fln•n¢lal A¢tl¥llles
Ilncorporating Income and Expendr(ure Account)
For the year ended 31 Oecember 2022
Notes
Vnrestrlcted T¢)tal
Funds
2021
Total
2021
Income and endowments
Charitable actwrties
Investments
Total
324.021
92
324,114
324.021
92
324,114
123.269
123,309
Expenditure
Charitable activities
Total
299.531
299.531
299.531
299.531
166.513
166.513
Net rnovernent In fund5
24.583
24.583
143.2041
Reconuliation of funds
Total funds brought fO￿ard
Total funds cairied forward
209.349
233.932
209.349
233.932
255.553
209.349
The results Set out in the income and e¥penditure account above derr4e wholty from the continuing
operations of the company.
All of the activities listed within 2022 olated wholty to the unrestricted fund.

BRITISH ASSOCIATION OF ORAL SURGEONS
Balance Sheet
As at 31 December 2022
Notes
2022
2021
Current Assets
Debtor5'. amounts falling due within one year
Cash at bank and in hand
1.620
235.462
235.462
1.626
210.787
212,413
Current Liabilities
Creditor5- amounts falling due within one year
3.ISO
Net Current Assets
233,932
209,349
Total Assets less Current Liabilities
233.932
209.349
Capital and Reserves
Unrestricted Fund
233,932
209,349
Total Funds
233,932
209,349
The Company is entitled to exemption for audit under section 477 of the Companies Act 2006 for the
year ended 31 December 2022.
The members have not required the Cornpany to obtain an audrt of its financial statements for the
year ended 31 December 2022 in accordance with section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibilities for:
lal ensuring that the Company keep a¢countin8 records which comply with Sertions 386 and 387 of
the Companies Act 2Th)6.. and
Ibl preparing financial statements which give a true and fair view of the stale of affairs of the
Company as at the end of each financial year and of its proftt and 1055 for each financial year in
accordance with the requirements of Sections 394 and 395 and which othenwise comply with the
requirements of the Companies Act 2￿6 relating to the financial statements. $0 far as acceptable to
the Company.
These accounts have been prepared in accordance with the provis￿}￿S applicable to small companies
subject to the Small Companies Regime and in accordance with FRS102 SORP.
The fit)ancial statements were approved by the Board of Directors on13 September 2023 and were
signed on its behaw by:
Treasurer
Kelly Gillan

BRITISH AS%)aATION OF ORAL SURGEONS
Notes to the Flnan¢lal Ststements
For the year ended 31 Oecember 2022
l. Legal Status
The Company is limited by guarantee and does not have share Capital.
According to the Memorandum of Association of the Company. every member undertakes to
contribute io the assets of the Company in the event of its being wound up while they are
member, such amount as to be required and not exceeding £1.
2. Accountin8 Polldes
a) Basis of Accountin8
The financial statements are prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their account5 in accordance
with the Financial Reporting Standard applicable in the UK and Republtc of Ireland (Charities SORP
FRS1021 leffective l January 20151. the Financial Reporting Standard applTrcable In the UK and
Republic of IrelarKI IFRS1021 and Companies Act 2006.
Assets and liabilit￿9 a￿ inrtially recognised at historical cost or tranSact￿n value unless otherwise
Stated in the relevant poly note.
b) Income
Subscriptions and all other income are stated at the amounts receivable in the year.
cl Expendlture
All expenditure is included on an accruals basis and has been directly attributed to one of the
financial categories of resources expended in the Income and Expenditure Account and Statement of
Financial Activities. The expenditu￿ also includes irrecoverable VAT.
d) Debtors
Trade and oiher debtors are recognised at the settlement amount due after any discount offered.
Prepayments are valued at the amount prepaid net of any discounts due.
e) Credttors provisi¢ns
Creditors and provisions are recognised where the Charity has è present obligation resulting from a
Past event that will likely result in the transfer of funds to a third p•rty and the amount due to settle
the obligation can be measured OT estimated reliably. Creditors and provisions are normalty
recognised at their settlement amount after allowing for any discounts due.
io

BRITISH ASSOCIAnoN OF ORAL SURGEONS
Notes io ihe Finandal Statements Icontinuedl
For the year ended 31 December 2022
Z. Accountlng Pollcies Icontinuedl
fj Taxation
No provision for corF)oration tax is necessary a5 the company has charitable status and does not
trade. The company suffers input VAT on some of its expenditure which is does not recover.
3. Income from tharitable arti¥its
2022
2021
Unrestricted Fund
Membership
Conferences and courses
Journal and video income
Other income
129,130
184.225
9.476
1.190
324,021
108,354
4.640
9,220
1,054
123.269
4. Investments
2022
20ZI
Bank Interest
92
S. Charitable activities
2022
2021
Unrestrirted Fund
Conferentes and courses
Council Meetings
Staff costs
Oral Surgery Journal
Facility costs
Professional and legal services
Website
Computer systems
General expenses
Bank Charge5
Membership refunds
135,888
6,726
29,831
17.5
83,734
7.148
2.328
1.092
6.615
1.981
2,690
299,531
9.025
17,500
121,578
3,391
2.892
2.220
925
1,442
1,718
166,513
li

BRinsH ASSOCIATION OF ORAL SURGEONS
Notes to the Financial Statements I￿ntInued)
For the year ended 31 December 2022
6. Debtors
2022
2021
Conference deposits
Prepayments
1.620
1,242
1.620
1.626
7. Creditor5
2022
2021
Accruals
3,150
3,150
3,064
3,064
8. Statement of Funds
At 31 December
2021
Incomlng
Resources
Resources
Expended
At 31 December
2022
Unrestricted Fund
Total
209.349
209,349
324.114
324,114
1299,5311
1299,5311
233,932
233.932
The Unrestricted Fund represents the funds which the company is free to use in accordance wf(h its
charitable activities.
12