2024/25
NEBDN ANNUAL REPORT
NEBDN is a limited company registered in England & Wales No. 05580200. Registered with the Charity Commission in England & Wales No. 1112331. Registered with the Office of the Scottish Charity Regulator (OSCR) No. SC045470. Registered with Ofqual No. RN6109.
NEBDN Annual Report 2025
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We are delighted to share in another year of amazing achievements made possible by contributions from the NEBDN Team, Trustees, Associates, Committee Members, Chief External Examiners, Advisors and Providers.
NEBDN Annual Report 2025
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04 Chair’s Welcome
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06 CEO Summary
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07 Strategic priorities: Qualifications, Quality, Engagement
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08 Mission & Impact
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09 Highlights from 2024/25
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10 National Diploma in Dental Nursing
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11 Post-Registration qualifications
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12 NEBDN activities, achievements & performance in 2024/25
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13 Exam Delivery
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14 Qualifications
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15 Information Management
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16 Regulation
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17 Organisational Chart
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18 People
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19 Engagement
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20 Events
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23 Our Ambitions 2025/26
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24 Exam Delivery
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25 Qualifications
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26 Digital Development
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27 Regulation
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28 People
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29 Engagement
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31 Financial Review
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33 Governance
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35 Statement of Trustees’ Responsibilities
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36 Signed accounts
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NEBDN Annual Report 2025
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CHAIR’S WELCOME
As I reflect on my first year as Chair of NEBDN, I feel incredibly proud and grateful to be part of an organisation that continues to realise its ambitions and make a meaningful impact in Dental education. This year has been one of exciting progress, marked by significant milestones and collective achievement.
A major highlight has been our formal recognition as an Awarding Organisation regulated by Ofqual, and CCEA in Northern Ireland, an endorsement of the quality, integrity, and national relevance of our qualifications. We also launched our new apprenticeship programme, expanding access to professional development and strengthening the oral healthcare workforce. Alongside this, our Diploma continues to flourish, supporting Learners across the UK and helping them build confident, capable careers.
I feel incredibly proud and grateful to be part of an organisation that continues to realise its ambitions and make a meaningful impact in Dental education.
We successfully transitioned to the GDC’s Safe Practitioner framework, ensuring our qualifications remain aligned with evolving professional standards. We were delighted to welcome new graduates into the oral healthcare workforce, each one a testament to the dedication of our Providers, Assessors, and support teams.
It remains a challenging time for the delivery of oral healthcare, with many people struggling to access services. NEBDN is committed to training a vital part of this workforce and supporting Dental Nurses to develop their skills and knowledge. Part of our strategy for the coming years focuses on ensuring career development for Dental Nurses is contemporary, exciting, and of real value to the profession, and ultimately, to patients.
NEBDN Annual Report 2025
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CHAIR’S WELCOME (CONT)
I have long been a passionate believer in the potential of Dental Nurses to upskill, access relevant high-quality professional development, and carve out meaningful, fulfilling careers, while remaining in the workforce. Our bright, talented, caring and dedicated Dental Nurses deserve to shine, and I hope their roles and contributions will continue to be recognised for the value they bring to the oral healthcare team. We also hope employers and regulators will continue to support further opportunities for Dental Nurses to provide care and leadership.
I would like to express my heartfelt thanks to all NEBDN colleagues, whose hard work and passion have driven our strategic ambitions forward. I am also deeply grateful to our Board of Trustees for their guidance and oversight and extend a warm welcome to our newly appointed Trustees, who bring a wealth of experience and insight to our governance.
Our bright, talented, caring and dedicated Dental Nurses deserve to shine.
Louise Belfield Chair of the Board of Trustees
Finally, my sincere thanks to our Assessors, Providers, Associates, Committee members, Chief External Examiners, and Advisors. Your expertise and dedication underpin the high standards of our qualifications, and without you, our work would not be possible.
Thank you for your continued support.
NEBDN Annual Report 2025
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CEO SUMMARY
We are delighted to share in another year of amazing achievements made possible by contributions from the NEBDN Team, working with our Providers, Associates, Committee Members, Chief External Examiners, Advisors and Board of Trustees.
Learner registrations and examination participation remained consistently strong throughout the year, with record cohort sizes reflecting well for the Dental Nurse profession both for those newly joining Dentistry and those expanding their career aspirations.
Digital innovation has been a cornerstone of our organisation’s progress in recent years and will continue to shape our strategic direction. As part of our ongoing commitment to innovation, we are actively exploring how Artificial Intelligence (A.I.) can be leveraged to enhance operational efficiency, and how it plays a part in the evolution of assessment practices within the education sector. In addition, we continue to expand our pool of Associates to strengthen the depth and breadth of expertise available across our organisation, ensuring the continued delivery of high-quality learning and assessment.
As part of our ongoing commitment to stakeholders, NEBDN has further strengthened its team by recruiting individuals with specialist skills and expertise to enable us to provide more focused support throughout the Learner journey, whilst also reinforcing quality across our services. We continue to recognise the pressures and challenges faced by our Providers and remain committed to reviewing and improving the support we offer. Our priority for the coming year is to deepen our engagement with Providers and undertake a comprehensive review of organisational practices, ensuring that our values are consistently reflected in our processes and ways of working.
We continue to recognise the pressures and challenges faced by our Providers and remain committed to reviewing and improving the support we offer.
The past year has reinforced our strategic priorities and as we review the business plan for the next 4 years our focus will inevitably remain on investing in team capability, stakeholder engagement and quality processes. Strengthening these areas reflects our commitment to excellence, innovation, and continuous improvement across all areas of the organisation.
Kate Kerslake Chief Executive Officer (CEO)
NEBDN Annual Report 2025
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STRATEGIC PRIORITIES:
QUALIFICATIONS, QUALITY, ENGAGEMENT
NEBDN Annual Report 2025
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MISSION AND IMPACT
We fulfil our mission by delivering high-quality qualifications exclusively for Dental Nurses—NEBDN is the only Awarding Organisation (AO) solely dedicated to this profession, offering a suite of ten qualifications which includes 7 post-qualifications. Our programmes are designed to ensure that every Learner gains the skills, knowledge, and understanding needed to deliver exceptional patient care and provide professional support within the Dental team.
Our work is strengthened by a dedicated network of Associates including, Examiners, Assessors, Subject Matter Experts (SMEs), Assessment writers and Invigilators, the majority of whom are experienced Dental care professionals. Their insights help shape the design and delivery of our assessments, ensuring they remain focused on the needs of patients and the evolving demands of Dental care providers.
NEBDN Annual Report 2025
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HIGHLIGHTS FROM 2024/25
2024/25 was a remarkable year for NEBDN. Following the launch of our Dental Nurse Apprenticeship in 2023, we welcomed over 50 \ Pe 7 SL Apprentices onto the programme, alongside the accreditation of additional Providers to deliver the apprenticeship. This reflects the continued growth and uptake of the Dental Nurse Apprenticeship since its launch. Whilst the is oO 6 number of apprentices does not match the levels of our National Diploma as a route to registration, we anticipate that our apprenticeship will \ \ Haig < continue to grow as more Providers gain accreditation and the programme matures. a 4 a 4 an Sy // Yl
NEBDN Annual Report 2025
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NATIONAL DIPLOMA IN DENTAL NURSING
NEBDN’s National Diploma in Dental Nursing is formally recognised by the General Dental Council (GDC) as meeting its Standards for Education and effectively preparing Learners for professional practice. This recognition enables successful candidates to apply for registration with the GDC as qualified Dental Nurses.
We are committed to ensuring that every Learner who achieves the National Diploma demonstrates the knowledge, skills, and competencies required to practice safely and confidently. By upholding these high standards, we contribute directly to the delivery of safe, high-quality patient care.
The National Diploma is a nationally respected , valued qualification by employers and professionals across the Dental sector.
The National Diploma is a nationally respected qualification, valued by employers and professionals across the Dental sector. Throughout 2024/25, we continued to deliver all assessments successfully via our secure online platform, ensuring accessibility, consistency, and a positive Learner experience.
EXAM NUMBERS 2024/25
- In comparison to 2023/24 exam numbers.
~~+~~ ~~1694 1227 2109 1520 APRIL WRITTEN JUNE OCSE NOVEMBER WRITTEN JANUARY OSCE 23.3% Increase 28.8% Increase 6.2% Increase 2% Decrease~~ 7 4 ‘ ® | ~~10~~ 10 NEBDN Annual Report 2025
POST-REGISTRATION QUALIFICATIONS
NEBDN is committed to supporting every stage of a Dental Nurse’s career and is proud to contribute to the diverse range of evolving roles and opportunities within the profession.
NEBDN works with expert Practitioners, Dental Nurses, Dentists, other members of the Dental team and industry experts to set standards and requirements for Post-Registration training and qualifications. We are proud to offer seven post qualifications across specific areas for additional skills to enhance Dental Nurse education and careers and we will continue to review and expand these options.
We continuously review and refine our qualifications to ensure they remain relevant, forward-thinking, and aligned with the evolving needs of the profession. This includes actively seeking feedback from stakeholders, monitoring industry trends, and exploring new areas of specialism that support career progression and professional excellence. Our goal is to ensure that Dental Nurses are equipped with the knowledge and skills required to thrive in a dynamic healthcare environment, and we will continue to expand our qualification offerings to reflect this commitment.
EXAM NUMBERS 2024/25
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MARCH SEPTEMBER
546 521
2.8% Increase 17.3% Decrease
In comparison to 2023/24 exam numbers.
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NEBDN Annual Report 2025
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*In comparison to 2023/24 exam numbers.
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NEBDN ACTIVITIES, ACHIEVEMENTS, AND PERFORMANCE IN 2024/25
NEBDN Annual Report 2025
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EXAM DELIVERY
In 2024/25 we continued to assess record breaking Learner numbers through our examinations, we saw a strong number of new Learner registrations, alongside the start of apprenticeship registrations, all of which were reflected in our financial results for 2023/24. In our November 2024 National Diploma written examination, NEBDN assessed its largest-ever single cohort, with 2,109 Learners sitting the exam— representing a 24.5% increase compared to April 2024.
Our assessment results receive continuous scrutiny and in 2024 we were satisfied that our online examinations were valid, reliable, and comparable with our previous face-to-face delivery. We will continue to deliver examinations online indefinitely, and we plan to increase the frequency of our exams, firstly to a monthly basis to accommodate the
Apprenticeship assessment requirements and later for other qualifications as part of our strategic goals for 2026 onwards.
Throughout 2024/25, NEBDN introduced mandatory Learner preparation sessions.
This initiative enables Learners to become familiar with the exam interface and promoting best practice in assessment readiness. It also reflects NEBDN’s ongoing commitment to supporting Providers and Learners. Introducing the real exam conditions, the preparation sessions are designed to reduce Learner anxiety and help them perform at their best.
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QUALIFICATIONS
Alongside our exam delivery in 2024 we started a project to review of our routes to registration, working towards updated qualifications to support the GDC Safe Practitioner Framework required to be in place by 1 August 2025. With our Apprenticeship already required to be regulated by Ofqual , we took the opportunity to mirror this with the review of the National Diploma and provide the benefits that this brings, including credits and recognition of wider additional quality assurance.
We understand the challenges this transition may present, and we are committed to supporting our Providers through it. The biggest change our Providers will experience with the regulated Diploma is the requirement for formal qualifications for Tutors, Assessors and IQAs. However, these changes are designed to add long-term value by enhancing the quality and credibility of the qualification. Our goal is to ensure our customers experience as little operational disruption as possible during this process.
The review ensured that the updated qualifications have appropriate assessment criteria and assessment methods to evidence the revised learning outcomes required for the GDC Safe Practitioner Framework.
For the Apprenticeship this also coincided with a new apprenticeship standard published by IfATE including a positive funding increase for apprenticeship Providers and we aimed to make this version of the apprenticeship available from 1 July 2025.
Our plans from the previous year to review our Post Registration suite of qualifications was delayed due to time constraints for implementing the Safe Practitioner Framework. However, this review will be picked up again in 2025 as remains an important aspect of our Business Plan.
Gaining additional regulation for the revised National Diploma was recognised as a huge step forward for NEBDN and our Providers. We moved to align the Apprenticeship and the National Diploma in assessment criteria and assessment methods, and in preparation for Ofqual regulation it was essential to update the qualification title to the NEBDN Level 3 Diploma in Dental Nursing. We recognised that the end of the National Diploma marked the end of an era a but we also recognised the importance of providing “iia ‘a 3 "BK a different routes to registration under a wider Pe regulatory framework. j 7 . ‘ J~ ~ ‘ “ae a acai S. Ps ‘ f,
NEBDN Annual Report 2025
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DIGITAL DEVELOPMENT
A vital part of NEBDN is ensuring that we are committed to our IT security and innovation, including ensuring our systems are efficient, safe and working effectively for our operations and that our team receive training to help embed IT security awareness. In 2024/25, NEBDN maintained a strong commitment to continuous improvement in information technology and cyber resilience.
For another year, with the support of our IT system supplier, we utilised the Cyber Security Assessment Tool (CSAT) to evaluate our current digital environment and implemented a targeted action plan to improve our Microsoft security score, achieving an 87% score which exceeds the benchmark of 80 generally considered satisfactory. This proactive approach enabled us to strengthen our defences and align with best practice standards which we will work to maintain. We were also pleased to successfully renew our Cyber Essentials certification, reaffirming our commitment to maintaining robust IT security standards and providing assurance to our stakeholders that their data is managed securely and responsibly.
All of our digital enhancements reflect a strategic focus on accessibility, regulatory compliance, and Learner-centred service delivery.
This system is essential to the Learner experience, particularly for Apprenticeship cohorts, and was supported by a dedicated onboarding and training programme.
As part of the review and enhancements of our systems a major milestone was the phased rollout of a new integrated HR and payroll system. This replaces three separate legacy systems and will deliver streamline data entry, enhance self-service functionality for Staff and greater data accuracy and compliance for our GDPR requirements.
Our review also identified a need to introduce a ticketing system to be used by our Customer Support team, Fresh Desk. This system better supports the management of incoming enquiries and transforms how both Learners and Provider queries are managed internally, including improve response times and
As part of our operational activities relating to quality of response. the Learner journey, NEBDN rolled out enhanced functionality within our Portfolio Platform – PebblePad, to support both Diploma and Apprenticeship Learners. This included:
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A structured digital portfolio for evidence
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submission
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Help guides have been produced, tailored for Learners, Providers, Employers, Witnesses, and Assessors
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Integration with the Gateway process and Knowledge Test tracking.
NEBDN Annual Report 2025
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REGULATION
NEBDN continues to work to uphold the standards from all it’s regulators and to look to expand further into other nations.
Ofqual
GDC
We are proud to be a recognised Awarding Organisation regulated by Ofqual. This recognition, formally granted on 31 January 2023, marked a significant milestone in our strategic journey and reflects our commitment to delivering high-quality, compliant qualifications in Dental Nursing.
Throughout 2024–2025, we have continued to embed Ofqual’s General Conditions of Recognition across our operations which included maintaining robust internal quality assurance processes and regulatory audits, monitoring our KPI’s and delivering on our annual statements of compliance.
The GDC play a key role in setting the standards for Dental education and ensuring high standards are maintained via regular inspection and monitoring.
In 2024, we underwent a GDC new programme inspection of the Level 3 Diploma in Dental Nursing (Integrated Apprenticeship). The inspection evaluated NEBDN and our initial Apprenticeship Provider against the three GDC Standards for Education and 21 Specific Requirements. The inspection confirmed provisional approval that NEBDN’s qualification meets the GDC’s expectations for preparing Learners for safe and effective practice with full approval dependent on
review of the first cohort completing the qualification
CCEA
in 2025.
Following our successful recognition by CCEA in December 2023, we have been actively working to prepare our National Diploma for formal regulation in Northern Ireland. This initiative forms a key part of our strategic redevelopment project scheduled for 2025, aimed at enhancing the quality, accessibility, and compliance of our qualifications across all regions.
NEBDN Annual Report 2025
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ORGANISATIONAL CHART
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Chief Executive
Officer
Secreterial Executive Chief Operating
Project Manager
Support Assistant Officer
Head of HR Head of Assessment Head of Business
Head of Regulation
& People Delivery Development
People & Culture
Advisor Lead
Lead Assessment
Communications
Manager
Manager
Business Assessment Marketing & Product External Internal
A&A Engagement Provider Finance
Operations Integrity Comms Development Systems Quality Quality
Team Lead Manager Services Manager
Manager – C/S Advisor Assistant Manager Manager Manager
External
External Qualification Internal
Business Ops C/S Team Associates & Quality
Marketing Development Finance Lead Quality
Officer Lead Assessors Assurance
support Manager Auditor
Auditor
Business Qualification External
Business Ops Ops Officer Finance Quality Compliance
Development
Officer Systems Officer Assurance Auditor
Manager
Support Auditor
Qualification External
Business Ops Business Ops Quality Accreditation
Development
Officer Officer Assurance Advisor
Manager
Auditor
External
Business Ops Business Ops Quality
Officer Officer Assurance
Auditor
External
Business Ops Quality
Officer Assurance
Auditor
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NEBDN Annual Report 2024
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PEOPLE
2024/25 we focused on our skills and resources, and we took the opportunity to review our internal structure to strengthen teams and support in achieving our Strategic objectives.
This included strengthening both our External and Internal Quality Assurance teams to maintain robust compliance throughout the organisation and support our requirements with all regulatory bodies. In addition, we were delighted to have appointed internally a dedicated Accreditation Advisor from our Customer Support team to support with all Provider accreditation.
Our Product Development team expanded during the year in order to support with the review of existing qualifications and to develop into new areas. The Product team ensure our qualifications fully comply with all relevant regulatory requirements and contribute to the sustainability and growth of the organisation.
As part of the new structure, we recognised the need for a dedicated resource to support our Providers, improve regular engagement and capture feedback to help with business development for both parties. Recruitment to our Provider Services Team began as we moved into the new financial year.
The team restructure also enabled the recruitment of a new Leadership team, to include four Heads of departments, covering HR, Regulation, Business Development and Assessment Delivery. This strategic move will enhance operational effectiveness and create further capacity at a Senior Management level to review, plan and implement strategic and operational goals.
In 2024, we also launched a successful recruitment drive in anticipation of the end of terms of office for three Trustees. In January 2025, we were delighted to welcome four new Trustees, each bringing fresh perspectives and expertise. Their appointments further strengthen the breadth of skills and experience across our Board and Committees, reinforcing NEBDN’s commitment to strong governance and sector leadership.
Throughout 2024/25, our team has remained committed to fostering and exemplifying the culture of NEBDN by consistently upholding our organisational values. We have worked to embed these values into our everyday behaviours and ensure they are reflected across our policies and procedures, reinforcing a values-led approach in all aspects of our operations.
NEBDN Annual Report 2025
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2024/25: ENGAGEMENT
NEBDN Annual Report 2025
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E V E N T S
SPECIAL RECOGNITION AWARDS
In 2019 we established the Special Recognition Awards to honour individuals, and groups, who have made outstanding contributions to Dental Nursing and the work of NEBDN. In 2023/24, the awards were presented across four categories, with recipients selected by the Board following a review of nominations. The award winners celebrated at an informal dinner with Trustees and Executive in London.
Congratulations to:
Contribution to General Operations and Development of NEBDN – Rebecca Cox
Contribution to Dental Nursing Education and Training – Cristina Burtila
Group Contribution to Dental Nurse Education and Development – Forward Academic
Following the Special Recognition Awards that took place last year, our Chair of Trustees, James Ashworth-Holland, recently got the opportunity to present the winners with their awards in person.
Contribution to Dental Nursing Developments – Verne Rice
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E V E N T S DENTISTRY SHOW
We exhibited again at the Dentistry Show at the Birmingham NEC in May 2024, with a view to meeting and supporting as many stakeholders as possible. Following the launch of the apprenticeship in the previous year, we visited several Apprenticeship & Education events 2024/25, across the Northwest to meet aspiring Apprentices. We continued our attendance at various stakeholder events, such as the Dental Leadership events hosted by the GDC, and educational conferences hosted by the Association of Colleges, the Federation of Awarding Bodies (FAB), and the Association of Employment and Learning Providers (AELP).
NEBDN Annual Report 2025
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E V E N T S
STAKEHOLDER ENGAGEMENT
We continue to maintain strong relationships with key stakeholders across the Dental profession, including the Society of British Dental Nurses (SBDN) and the British Association of Dental Nurses (BADN). These relationships ensure that NEBDN remains engaged in the Dental sector developments and through ongoing collaboration, we can reinforce our commitment to supporting the Dental Nursing community and promoting a shared purpose across the profession.
We launched a Provider Insight Panel (PIP) during 2024 to bring together a group of Providers to offer feedback, support and insight on any NEBDN projects, primarily to strengthen collaboration between NEBDN and its Providers, and ensure Provider voices are embedded in our qualification development and delivery. This also supports NEBDN’s goal to enhance the Learner experience.
The creation of the Provider Services Team aims to help inform Providers of any future plans and strategic objectives and to ensure that we can offer them valued assistance as they begin to deliver an NEBDN qualification, or for any Providers who are looking to become accredited to deliver additional qualifications.
In addition, The Strategy Day in October reviewed NEBDN’s mission, vision, and strategic priorities for 2024–2028, with a strong emphasis on engagement.
Our Associate network continues to grow, and we successfully recruited for additional Assessors to support with our Apprenticeship Assessments as well as expanding our Associate Examiners, Assessment Writers and Invigilators in Autumn 2024.
NEBDN Annual Report 2025
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AMBITIONS FOR 2025/26
Following the review and approval of NEBDN’s 2024–2028 Strategic Objectives and Business Plan, we have entered a new phase of purposeful growth and transformation. This plan sets out a clear roadmap for how we will continue to deliver high-quality qualifications, strengthen regulatory compliance, and deepen engagement with our stakeholders across the Dental sector.
Our Strategic Objectives—centred on Quality, Qualifications, and Engagement—are designed to ensure that every Learner, Provider, and stakeholder, experiences a consistent, supportive, and forwardthinking service. Over the next four years, we aim to build on the strong foundations laid during the previous business cycle by improving and expanding our qualifications, enhancing our digital infrastructure, and embedding a culture of continuous improvement.
NEBDN Annual Report 2025
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EXAM DELIVERY
Our registration numbers have grown for the past four years and we are expecting to assess over 6,000 individuals during the course of the next financial year. In April 2025 we will begin to deliver our Apprenticeship assessments, Knowledge Test and Structured Clinical Assessment, for our first Apprenticeship cohort. By implementing an increased frequency of exam diet for the Apprenticeship programme it will provide us with valuable foundation for future growth and building on this momentum, our ambition is to explore the feasibility of extending similar enhancements to our existing qualifications from 2026/27.
As part of our Strategic Objectives we remain committed to investing in research and development to support innovation and long-term growth. Over the coming year, we will continue to collaborate with regulators, industry experts, and stakeholders to explore the responsible integration of artificial intelligence (AI) within our assessment delivery. This work will ensure that we remain at the forefront of educational innovation while upholding the integrity of our qualifications.
This would offer Learners and Providers greater flexibility and more opportunities to undertake their assessments throughout the year, supporting improved accessibility and progression.
We are really looking forward to seeing the first of NEBDN Apprentices graduating and flourishing in their careers in Dental Nursing.
» NEBDN Annual Report 2025
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QUALIFICATIONS
NEBDN’s primary focus will remain the successful completion of the General Dental Council (GDC) Transition Action Plan (TAP) for both the National Diploma (to be the Level 3 Diploma) and the Dental Nurse Apprenticeship. These plans are essential to align both qualifications with the GDC’s Safe Practitioner Framework, ensuring they remain fit for purpose and compliant with regulatory expectations and ensuring they continue to assess the high standards expected of Dental professionals. Both qualifications will sit on the Regulated Qualification Framework and will attract UCAS points for Learners.
Expanding regulation across nations remains a strategic goal to not only reinforce the credibility of NEBDN’s qualifications but also to open new opportunities for growth in devolved and international markets.
We will initiate a two-year redevelopment programme for our suite of Post-Registration qualifications. This work is critical to ensuring that our qualifications continue to meet the evolving needs of the Dental profession and remain attractive to both employers and Dental Nurses. As part of the redevelopment we will continue to engage with stakeholders to ensure alignment with workforce needs identifying opportunities to improve and enhance our qualifications.
In parallel, we are undertaking a project to review opportunities to offer Continuing Professional Development (CPD) for Dental Nurses. Initial findings indicate a clear demand for high-quality, relevant CPD provision—an area where NEBDN is well positioned to lead.
A 25 NEBDN Annual Report 2025
DIGITAL DEVELOPMENT
We will continue to embed our new integrated HR and Payroll system, stage one for the HR platform was rolled out in 2024, and the focus will now move to ensuring there is a smooth process for paying our employees, and Associates.
In 2025/2026, aligning with the availability of the revised qualifications, we will be launching a new website. This will aim to provide a clear approach to finding information, will include the function for online payments for those requesting replacement certificates and badges and improve on user experience.
One of NEBDN’s key areas of focus is identifying opportunities in the rapid advancement of Artificial Intelligence (A.I). We are actively collaborating with our IT partners, regulators, and wider stakeholders to explore how A.I. can be effectively integrated into our operations and assessment delivery. This work is already underway and will continue into 2025/26, with the aim of launching a dedicated A.I. statement for the organisation.
NEBDN Annual Report 2025
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REGULATION
As we move to expand the qualifications regulated by both CCEA and Ofqual, we remain committed to embedding a culture of compliance, transparency, and continuous improvement across all areas of our qualification delivery and organisational governance.
We will continue to work closely with the GDC, Ofqual and CCEA on any consultations, any information requests, and support them in their strategic priorities; contributing to sector-wide improvements in quality assurance and Learner development.
As part of our ongoing strategic development, we will be actively exploring engagement with additional regulators over the coming year—placing particular emphasis on Qualification Wales. This forms part of Pe /{/ a: - - ai our broader ambition to expand our presence within AY é a ras the Welsh Apprenticeship market, enabling us to reach and support a wider community of Learners and Providers. at HKoaBag.= \ere.meetsa oe ea, y fagsangsonyWOR: . we ian % te ‘ ™ aay ipl. ‘ fi; 4 vf : wh EM og / elle ie Sas 4 3} s i Ma be (r) Sy (} iB , 27* NEBDN Annual Report 2025
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PEOPLE
With our Learner registrations increasing, our Associate pool expanding, and our ambitions for NEBDN growing, in 2025/26 we will continue to recruit to ensure we retain excellent service delivery, and to support the updating of our current qualifications and the development of new products for Dental Nurses. The plans are to recruit in three main areas:
To further strengthen our internal quality framework, we will also be recruiting a Compliance Auditor. This role supports the organisations broader mission to deliver high-quality qualifications and ensure that NEBDN continues to maintain full alignment with its regulatory commitments and upholds the public confidence in Dental Nurse education.
Marketing and Communications – As part of our plans to enhance Provider Services, we will initially establish two new roles: a Manager to lead the function and an Officer to support day-to-day delivery and engagement. The Provider Services team will report directly into our Lead Communications Manager. The Provider Services Manager will proactively build and maintain long-term, positive relationships with NEBDN’s network of Providers, ensuring their needs are understood and met while supporting the organisation’s strategic goals and regulatory obligations. They will establish a structured and supportive Provider journey with a welcoming, servicefirst approach, and lead on Provider accreditation processes ensuring compliance with NEBDN’s standards.
In line with our current cycle, they will continue to review and evaluate NEBDN’s processes and practices against the various regulatory standards, identify risks, non-compliance issues and work with the internal auditor to assess compliance and areas of improvement.
In 2025/26, we will continue to focus on key areas which support team development and organisational culture, including review and refreshment of our HR policies and processes.
Firstly, we will continue embedding the ‘Lead Like Mary’ leadership mindset—empowering our managers to lead with confidence, authenticity, and purpose. This initiative is designed to help individuals grow into the best version of themselves while fostering a consistent leadership approach across the organisation.
Quality Assurance – in order to support the increase organisation. in Providers we are onboarding, we plan to recruit for additional team members within our External and Secondly, we will remain committed to personalised Internal Quality Assurance teams. The External Quality training plans and meaningful team-building Assurance team focus on assessing and monitoring experiences. A significant proportion of our Staff the performance and compliance of NEBDN Providers. work remotely, therefore team-building events create The work of an EQA ensures that all regulatory an opportunity to connect in person with other standards are met and that qualifications are members of Staff they may not on a daily basis. These delivered to a consistently high standard. This plays a gatherings not only strengthen working relationships key role in supporting a culture of quality assurance but also offer a refreshing change of environment that and continuous improvement across the organisation.
Secondly, we will remain committed to personalised training plans and meaningful team-building experiences. A significant proportion of our Staff work remotely, therefore team-building events create an opportunity to connect in person with other members of Staff they may not on a daily basis. These gatherings not only strengthen working relationships but also offer a refreshing change of environment that
NEBDN Annual Report 2025
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ENGAGEMENT
NEBDN’s engagement strategy during this period focused on strengthening relationships with Providers, Associates, regulators, and Learners, while embedding feedback mechanisms and expanding our reach across the Dental education sector.
We will be attending a wide range of external events in 2025/26, both in the Education and Dental sectors. These will include the 2025 Dentistry Show, the Dental Leadership Network hosted by the GDC, educational conferences hosted by the Association of Colleges, the Federation of Awarding Bodies (FAB), Apprenticeship and Training Conference (ATC) and the Association of Employment and Learning
Providers (AELP). We will also be attending smaller regional events, including those hosted by Hospital Trusts and our systems suppliers.
To further our aim of promoting Dental Nursing as a profession, we will be attending nationwide careers fairs in 2025/26 to highlight Dental Nursing as a career choice and all the progression routes available. We will be able to signpost interested delegates to our Provider search function to easily enrol on a course to begin their Dental Nursing journey.
NEBDN Annual Report 2025
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ENGAGEMENT
As part of engagement, we will also deliver a programme of live webinars, stakeholder forums and individual meetings, across 2025/26, designed to keep our Provider network informed, connected, and confident in delivering our qualifications. We want to ensure that our Providers are given plenty of support.
We currently have 145 active Examiners, and with the rising Learner numbers, we will be undertaking an associate recruitment drive in Summer 2025, this will ensure that new appointments have been confirmed, and the appropriate onboarding and training steps have taken place in readiness for the January 2026 examinations.
Following the approval from the Board to host all future exams online, we received feedback from our Associates that, while they support our decision it has removed any face-to-face networking opportunities which they previously had at the OSCEs. While much of our communication and training has transitioned online, in-person gatherings offer invaluable opportunities for networking, sharing updates, and celebrating achievement. As part of our commitment to being a listening organisation, we will work towards facilitating a series of in-person events to feature training sessions, CPD opportunities, and valuable time to connect and collaborate with fellow Associates.
NEBDN Annual Report 2025
30
FINANCIAL REVIEW 31 NEBDN Annual Report 2025
FINANCIAL REVIEW
NEBDN generates the majority of its income from fees paid by Learners undertaking NEBDN qualifications. This income is generally sufficient to fund the operation of our core activities, invest in developments and improvements, and contribute to our reserves.
Due to an increase in new registrations last financial year the examinations created an income for 2024/25 which was very healthy at £2,757,297. We also had a positive year in relation to brand new Learner registrations for both the Diploma and Apprenticeship, which benefits both this financial year, and future years when the Learners sit their examinations, when that income is allocated.
The income that has been allocated to February, (a non-examination month), is money previously held in the balance sheet for Learners who had withdrawn from their course but were held due to the uncertain employment and studying climate over the last few years. In some circumstances Learners returned to their studies. Based on current trends, approximately 20% of withdrawn Learners return to their course. As a result, we have released 80% of the associated funds previously held on the balance sheet, positively impacting our reported income for the 2023/24 financial year. With enhanced data reporting now in place, we are already allocating this income on a monthly basis. This shift from year-end allocation improves the accuracy and timeliness of our financial reporting.
We have kept tight control over examination costs and general overheads, ensuring that we can offer our services to our beneficiaries at the best possible price. Despite investing significant funds into our Apprenticeship development project our outgoings remained at a good level in relation to our income, at £2,587,559.
With the positive news in both income and expenditure, NEBDN was delighted to finish the year with a result of £239,422.
NEBDN’s calculated Reserves for 2024/25 as per our policy £1,658,192. At the end of the year, total Reserves were £2,348,670 (previous year 2024, £2,109,248).
NEBDN Annual Report 2025
32
GOVERNANCE
NEBDN is a registered charity and registered company. Our purpose, activities, powers and obligations are set out in our Articles of Association.
The work of the Board
We have sixteen Trustees on the Board who provide a mixture of Clinical, Educational, Financial and Legal expertise. There have been five full Board meetings during the year. As well as discharging their general and legal responsibilities in terms of governance and business oversight, the Trustees have also provided vital support, challenge, and expertise on the projects we have undertaken during the year. This year we continued with online Board and Committee meetings, with a face-to-face Annual General Meeting in October 2024.
Our policy for the recruitment, selection, development, appraisal and term of Trustees gives structure for the Board’s activities to ensure that our practice is consistent with legislation, good human resources practice and guidance issued by the Charities Commission. Trustees are appointed for a three-year
Louise Belfield Clinical (Chair – appointed as Chair in October 2024)
Anjali Kale Dental – appointed October 2024
Anthony Blackman Lay – co-opted February 2025
Bhavna Mistry Lay – appointed October 2023
Cinzia Pickett Lay – appointed February 2024
James Ashworth-Holland Clinical - appointed October 2018
Jeremy Williams Lay – co-opted February 2025
Jillian Eastmond Clinical – appointed October 2023
term which can be renewed for an additional term of three years with the consent of the Board. All Trustees receive a comprehensive induction, annual appraisal, and development plan. Our Board consists of clinical (Dentists, Dental Nurses or other Dental professionals) and lay Trustees (non-Dental experience). NEBDN appointed Dr Louise Belfield as Chair in October 2024. Louise is a clinical Chair and has been on the Board since 2019 serving as Chair of the Education and Standards Committee (ESC), and Vice-Chair of the Board before her appointment.
Each Trustee is a member of one of the Board’s Committees and will offer support on specific projects. In addition, Trustees take lead responsibility for particular topics – for example; Governance, Regulation, Health and Safety, Human Resources, Insurance and Investments.
Under our current policy, Trustees can serve for a maximum of six years, with the exception of an additional 7th year.
During the year, the Trustees were:
Kirk Lower Lay – co-opted February 2025
Kitty Westwood Dental – appointed October 2024
Martin Hanratty
Lay – co-opted February 2025
Mary Donnelly
Clinical – appointed October 2023
Nick Linfoot Lay - appointed October 2023 Paul Griffith Lay (resigned August 2024)
Ulpee Darbar Clinical – appointed October 2023
Wen Jie Lee Lay – appointed October 2024
Julie Byrom Clinical – appointed October 2020
NEBDN Annual Report 2025
33
THE WORK OF THE BOARD (CONT)
Education and Standards Committee
NEBDN’s Education and Standards Committee (ESC) has the lead responsibility to set and uphold standards and quality in NEBDN’s Pre- and PostRegistration learning programmes and qualifications, to ensure that they meet the needs of Dental Nurses, other Dental professionals and their employers and Providers.
The committee will discharge this responsibility through:
-
Scrutinising and recommending to the Board approval of new and revised curricula, assessment strategies and associated guidance;
-
Scrutinising and recommending to the board approval of new and revised examinations;
-
Scrutinising and approving NEBDN’s quality systems and processes to ensure the delivery of consistent and high-quality learning and assessment by accredited Providers;
-
Ensuring consistent high-quality approaches are used to set, deliver, analyse, quality assure and ratify NEBDN’s, formative assessment and written and practical examination results; and
-
Overseeing and quality-assuring the work of the Curriculum Steering Committee and the Ratification Committee.
Finance and Business Effectiveness Committee
The Finance and Business Effectiveness Committee (FBEC) assists the Board in discharging its legal responsibilities with respect to the financial and administrative control of the organisation and ensures that the financial, human and technical resources of the organisation are managed in an effective and efficient manner.
Governance Committee
The Governance Committee assists the Board in providing strong leadership, enhancing Board decision making and demonstrating accountability. This enables the Board to carry out its due diligence function, helps to ensure that the charitable aims and objectives of the organisation are met, and ensures that the organisation delivers public benefit. The Governance Committee does this by:
-
facilitating the effectiveness of the Board as the trustee body (including recruiting, developing and appraising trustees)
-
facilitating the effectiveness of the organisation by overseeing the recruitment, development, management, and appraisal of Staff and associates
-
ensuring that the organisation fulfils its legal, ethical, and functional responsibilities
-
overseeing the development, implementation and
review of policies and procedures.
NEBDN Annual Report 2025
34
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Charity Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, submit their Annual Report and the audited statements for the period ended 29 February 2025. The Trustees have adopted the provisions of 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 UK and Republic of Ireland (FRS 102) effective 1 January 2015.
Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing those financial statements, the Trustees are required to:
-
Select suitable accounting policies and then apply them consistently
-
Observe the methods and principles in the Charity Statement of Recommended Practice (SORP)
-
Make judgements and estimates that are reasonable and prudent and
-
Prepare the financial statements on a ‘going concern’ basis unless it is inappropriate to presume that the charitable company will continue in business.
The Board has responsibility for the company’s activities and exercises its powers through the CEO. The Board has the ultimate responsibility for directing the affairs of NEBDN, and is responsible for ensuring that it is solvent, well-run, and delivers the charitable outcomes for which it has been set up. The Board is pivotal in shaping the organisation, providing a strategic steer, and in challenging and supporting the organisation’s work in ensuring high standards of education and training.
Bankers:
Royal Bank of Scotland, 36 St Andrew Square, Edinburgh, United Kingdom, EH2 2YB
Solicitors: Brabners LLP, Horton House, Exchange Flags, Liverpool, Merseyside L2 3YL. Bates Wells, 10 Queen Street Place, London, EC4R 1BE
Auditors:
Xeinadin Audit Limited, 46 Hamilton Square, Birkenhead, Wirral, Merseyside, CH41 5AR
Investment Advisers:
Tilney Investment Management Services Ltd, Royal Liver Building, Pier Head, Liverpool, L3 1NY.
Quilter Cheviot Investments, Senator House, 85 Queen Victoria Street, London, EC4V 4AB
Disclosure of information to Auditor
The Trustees confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the Auditor is aware of such information.
The Trustees’ report was approved by the Board of Trustees on 16 October 2025.
NEBDN Annual Report 2025
35
Charity registration number 1112331 (England and Wales)
Charity registration number SC045470 (Scotland)
Company registration number 05580200
NATIONAL EXAMINING BOARD FOR DENTAL NURSES ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
$3) xeinadin
NEBDN Annual Report 2025
36
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Dr J A Holland | |
|---|---|---|
| Dr L Belfield | ||
| J Byrom | ||
| P Griffith | ||
| Dr U Darbar | ||
| B Mistry | ||
| C Pickett | ||
| J Eastmond | ||
| M Donnelly | ||
| N Linfoot | ||
| A Kale | ||
| K Westwood | ||
| W J Lee | ||
| Secretary | Mrs Katherine Kerslake | |
| Charity number (England and Wales) 1112331 |
||
| Charity number (Scotland) SC045470 |
||
| Company number | 05580200 | |
| Registered office | Quayside Court | First Floor |
| Chain Caul Way | ||
| Ashton-on-Ribble | ||
| Preston | ||
| Lancashire | ||
| PR2 2ZP | ||
| Auditor | Xeinadin Audit Limited | |
| 46 Hamilton Square | ||
| Birkenhead | ||
| Wirral | ||
| Merseyside | ||
| CH41 5AR | ||
| Solicitors | Brabners LLP | |
| Horton House | ||
| Exchange Flags | ||
| Liverpool | ||
| Merseyside L2 3YL |
~~37~~ | |
| NEBDN Annual Report 2025 |
37
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
CONTENTS
| Page | |
|---|---|
| Trustees' report | |
| Statement of Trustees' responsibilities | 11 39 |
| Independent auditor's report | 12 - 15 40 - 43 |
| Statement of financial activities | 16 44 |
| Balance sheet | 17 45 |
| Statement of cash flows | 18 46 |
| Notes to the financial statements | 19 - 31 47 - 59 |
NEBDN Annual Report 2025
38
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 28 FEBRUARY 2025
The Trustees, who are also the directors of National Examining Board For Dental Nurses for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law 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 of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates 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; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that 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 Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
NEBDN Annual Report 2025
39
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF NATIONAL EXAMINING BOARD FOR DENTAL NURSES
Opinion
We have audited the financial statements of National Examining Board For Dental Nurses (the ‘charity’) for the year ended 28 February 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. 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 financial statements:
-
give a true and fair view of the state of the charitable company's affairs as at 28 February 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
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 financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements 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 financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements 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 charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements 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.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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 financial statements 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 financial statements 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.
NEBDN Annual Report 2025
40
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF NATIONAL EXAMINING BOARD FOR DENTAL NURSES
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
-
the information given in the Trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
-
the directors' report included within the Trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
-
adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of trustees' remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit; or
-
the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a strategic report.
Responsibilities of Trustees
As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements 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 financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, 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 charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements 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 financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
NEBDN Annual Report 2025
41
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF NATIONAL EXAMINING BOARD FOR DENTAL NURSES
Extent to which 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:
-
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
-
we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our knowledge and experience of charity sector;
-
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011, data protection, anti-bribery, and employment legislation;
-
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management team and inspecting legal correspondence; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of noncompliance throughout the audit.
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
-
making enquiries of management team as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
-
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
-
performed analytical procedures to identify any unusual or unexpected relationships;
-
tested journal entries to identify unusual transactions;
-
assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
-
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
-
agreeing financial statement disclosures to underlying supporting documentation;
-
enquiring of management as to actual and potential litigation and claims; and
-
reviewing correspondence with relevant regulators.
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 directors 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 is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and 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 charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
NEBDN Annual Report 2025
42
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF NATIONAL EXAMINING BOARD FOR DENTAL NURSES
Bradley Kelly BA BFP ACA FCCA (Senior Statutory Auditor) For and on behalf of Xeinadin Audit Limited, Statutory Auditor Chartered Accountants 46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR 22 October 2025 Signed: ......................... Date: ......................... B Kelly
NEBDN Annual Report 2025
43
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2025
| Unrestricted Unrestricted funds funds 2025 2024 Notes £ £ |
Unrestricted Unrestricted funds funds 2025 2024 Notes £ £ |
Unrestricted Unrestricted funds funds 2025 2024 Notes £ £ |
|---|---|---|
| funds | ||
| 2024 | ||
| £ | ||
| Income from: | ||
| Charitable activities 3 |
2,637,671 119,626 2,757,297 5,227 2,582,332 2,587,559 69,684 239,422 |
2,277,744 |
| Investments 4 |
89,260 | |
| Total income Expenditure on: |
||
| 2,367,004 | ||
| Raising funds 5 |
5,713 | |
| Charitable activities 6 |
2,071,750 | |
| Total expenditure | 2,077,463 | |
| Net gains/(losses) on investments 11 |
85,407 | |
| Net income and movement in funds | 374,948 | |
| Reconciliation of funds: | ||
| Fund balances at 29 February 2024 | 2,109,248 2,348,670 |
1,734,300 |
| Fund balances at 28 February 2025 | 2,109,248 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
NEBDN Annual Report 2025
44
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
BALANCE SHEET
AS AT 28 FEBRUARY 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| as restated | |||||
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Intangible assets | 13 | 26,190 | 38,353 | ||
| Tangible assets | 14 | 43,973 | 32,594 | ||
| Investments | 15 | 1,683,136 | 1,560,894 | ||
| 1,753,299 | 1,631,841 | ||||
| Current assets | |||||
| Stocks | 17 | 18,835 | 11,119 | ||
| Debtors | 18 | 630,369 | 550,643 | ||
| Investments | 19 | 806,362 | 772,570 | ||
| Cash at bank and in hand | 1,748,020 | 1,666,575 | |||
| 3,203,586 | 3,000,907 | ||||
| Creditors: amounts falling due within | 20 | ||||
| one year | (2,500,215) | (2,427,200) | |||
| Net current assets | 703,371 | 573,707 | |||
| Total assets less current liabilities | 2,456,670 | 2,205,548 | |||
| Creditors: amounts falling due after | |||||
| more than one year | 21 | (108,000) | (96,300) | ||
| Net assets | 2,348,670 | 2,109,248 | |||
| The funds of the charity | |||||
| Unrestricted funds | 24 | 2,348,670 | 2,109,248 | ||
| 2,348,670 | 2,109,248 |
29 September 2025
The financial statements were approved by the Trustees on .........................
.............................. L Belfeeld
Dr L Belfield
Trustee
Company registration number 05580200 (England and Wales)
NEBDN Annual Report 2025
45
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 28 FEBRUARY 2025
| Notes Cash flows from operating activities Cash generated from operations 27 Investing activities |
2025 2024 £ £ £ £ 85,012 378,393 - (26,828) (36,843) (15,525) (216,372) (1,486,807) 130,022 (173,129) 119,626 89,260 (3,567) (1,613,029) - - 81,445 (1,234,636) 1,666,575 2,901,211 1,748,020 1,666,575 |
2025 2024 £ £ £ £ 85,012 378,393 - (26,828) (36,843) (15,525) (216,372) (1,486,807) 130,022 (173,129) 119,626 89,260 (3,567) (1,613,029) - - 81,445 (1,234,636) 1,666,575 2,901,211 1,748,020 1,666,575 |
|---|---|---|
| £ | ||
| - (36,843) (216,372) 130,022 119,626 |
||
| Purchase of intangible assets | ||
| Purchase of tangible fixed assets Purchase of investments |
||
| Proceeds from disposal of investments | ||
| Investment income received | ||
| Net cash used in investing activities Net cash generated from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year |
||
| 2,901,211 1,666,575 |
NEBDN Annual Report 2025
46
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
1 Accounting policies
Charity information
National Examining Board For Dental Nurses is a private company limited by guarantee incorporated in England and Wales. The registered office is Quayside Court First Floor, Chain Caul Way, Ashton-on-Ribble, Preston, Lancashire, PR2 2ZP.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
NEBDN Annual Report 2025
47
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit 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.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Research and development expenditure
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.
1.7 Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
| Amortisation is recognised so as to write off the useful lives on the following bases: |
cost or valuation of assets less their residual values over their |
|---|---|
| Software | 33.33% on cost |
| Patents & licences | 25% on cost |
| Website costs | 25% on cost |
1.8 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 15% on cost Computers 33.33% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.9 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
NEBDN Annual Report 2025
48
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1 Accounting policies
(Continued)
1.10 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.11 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.12 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.13 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
NEBDN Annual Report 2025
49
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1 Accounting policies
(Continued)
1.14 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.15 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from charitable activities
| Income from charitable activities | |||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Income from charitable activities | |||
| Course fees | 2,637,671 | 2,277,744 | |
| Income from investments | |||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| Income from listed investments Interest receivable |
~~50~~ 2025 2024 £ £ 44,742 23,505 74,884 65,755 119,626 89,260 |
||
| NEBDN Annual Report 2025 |
4 Income from investments
50
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
5 Expenditure on raising funds
| Expenditure on raising funds | ||
|---|---|---|
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Investment management | 5,227 | 5,713 |
- 6 Expenditure on charitable activities
| Expenditure from charitable activities Expenditure from charitable activities 2025 2024 £ £ Direct costs Staff costs 1,448,297 1,051,650 Examiners' costs 7,397 6,599 E-marking and upgrades 12,576 12,576 Records of experience 189,192 154,672 OSCE equipment 179,109 182,926 Reviews, marking, feedback and training 20,334 14,242 Quality assurance expenses 40,549 2,234 Purchase of badges, buckles and belts (1,050) 5,553 1,896,404 1,430,452 Share of support and governance costs (see note 7) Support 590,847 545,812 Governance 95,081 95,486 2,582,332 2,071,750 Analysis by fund Unrestricted funds 2,582,332 2,071,750 |
Expenditure from charitable activities Expenditure from charitable activities 2025 2024 £ £ Direct costs Staff costs 1,448,297 1,051,650 Examiners' costs 7,397 6,599 E-marking and upgrades 12,576 12,576 Records of experience 189,192 154,672 OSCE equipment 179,109 182,926 Reviews, marking, feedback and training 20,334 14,242 Quality assurance expenses 40,549 2,234 Purchase of badges, buckles and belts (1,050) 5,553 1,896,404 1,430,452 Share of support and governance costs (see note 7) Support 590,847 545,812 Governance 95,081 95,486 2,582,332 2,071,750 Analysis by fund Unrestricted funds 2,582,332 2,071,750 |
|---|---|
| 2024 | |
| £ | |
| Direct costs | |
| Staff costs | 1,051,650 |
| Examiners' costs | 6,599 |
| E-marking and upgrades | 12,576 |
| Records of experience | 154,672 |
| OSCE equipment | 182,926 |
| Reviews, marking, feedback and training | 14,242 |
| Quality assurance expenses | 2,234 |
| Purchase of badges, buckles and belts | 5,553 |
| 1,430,452 | |
| Share of support and governance costs (see note 7) | |
| Support | 545,812 |
| Governance | 95,486 |
| Analysis by fund | |
| 2,071,750 | |
| Unrestricted funds | 2,071,750 |
NEBDN Annual Report 2025
51
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
7 Support costs allocated to activities
| Staff costs Depreciation Staff recruitment and training Property costs Marketing General admin costs Governance costs Analysed between: Expenditure from charitable activities |
2025 | 2024 |
|---|---|---|
| £ | £ | |
| 184,209 | 161,490 | |
| 37,627 | 43,354 | |
| 54,805 | 48,701 | |
| 47,109 | 50,595 | |
| 24,551 | 30,486 | |
| 242,546 | 211,186 | |
| 95,081 | 95,486 | |
| 685,928 | 641,298 | |
| 685,928 | 641,298 | |
| 8 Net movement in funds |
2025 | 2024 |
| The net movement in funds is stated after charging/(crediting): Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assets Amortisation of intangible assets |
£ | £ |
| 6,600 | 5,500 | |
| 25,464 | 19,138 | |
| 12,163 | 24,216 |
9 Trustees
Trustees' Remuneration
During the year no Trustees received remuneration for their services as Trustees, however, Julie Byrom received £1,557 for her services as examiners.
Trustees' expenses
During the year no Trustees received remuneration for their services as Trustees. During the year 8 (2024 -9) trustees were reimbursed for travelling expenses totalling £2,540 (2024 - £2,387).
10 Employees
The average monthly number of employees during the year was:
trustees were reimbursed for travelling expenses totalling £2,540 (2024 - £2,387). Employees The average monthly number of employees during the year was: |
|
|---|---|
| 2025 | |
| Number | |
| Admin & support staff | 25 |
| Management | 12 |
| Total | 37 |
52
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
| 10 Employees |
(Continued) | (Continued) |
|---|---|---|
| Employment costs Wages and salaries Social security costs Other pension costs |
||
| 2025 | 2024 | |
| £ | £ | |
| 1,416,257 | 1,063,102 | |
| 144,106 | 106,534 | |
| 123,511 | 92,888 | |
| 1,683,874 | 1,262,524 |
Redundancy and termination payments totalling £5,505 were made in the reporting period.
The number of employees whose annual remuneration was more than £60,000 is as follows:
is as follows: |
|||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Number | Number | ||||
| £60,001 to £70,000 | 2 | 2 | |||
| £80,001 to £90,000 | 1 | 1 | |||
| Remuneration of key management personnel | |||||
| The key management personnel of the charity comprise the trustees, the CEO | |||||
| and Senior Management Team. | |||||
| The remuneration of key management personnel was as follows: | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Aggregate compensation | 261,454 | 255,523 | |||
| 11 | Gains and losses on investments | ||||
| Unrestricted | Unrestricted | ||||
| funds | funds | ||||
| ~~53~~ 2025 2024 Gains/(losses) arising on: £ £ Revaluation of investments 68,287 88,322 Sale of investments 1,397 (2,915) 69,684 85,407 12 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. |
|||||
| NEBDN Annual Report 2025 |
53
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
| 13 Intangible fixed assets |
|||
|---|---|---|---|
| Cost At 29 February 2024 and 28 February 2025 Amortisation and impairment At 29 February 2024 Amortisation charged for the year At 28 February 2025 Carrying amount At 28 February 2025 At 28 February 2024 |
Software Patents & licences Website costs |
||
| £ | £ | £ | |
| 90,185 | 1,298 | 8,808 | |
| 55,435 | 1,298 | 5,205 | |
| 12,163 | - | - | |
| 67,598 | 1,298 | 5,205 | |
| 22,587 | - | 3,603 | |
| 34,750 | - | 3,603 | |
| 14 Tangible fixed assets |
|||
| ~~5~~ Fixtures and fittings Computers £ £ Cost At 29 February 2024 32,096 168,433 Additions 22,084 14,759 At 28 February 2025 54,180 183,192 Depreciation and impairment At 29 February 2024 24,589 143,346 Depreciation charged in the year 4,520 20,944 At 28 February 2025 29,109 164,290 Carrying amount At 28 February 2025 25,071 18,902 At 28 February 2024 7,507 25,087 |
Fixtures and fittings Computers £ £ |
||
| £ | £ | ||
| 32,096 | 168,433 | ||
| 22,084 | 14,759 | ||
| 54,180 | 183,192 | ||
| 24,589 | 143,346 | ||
| 4,520 | 20,944 | ||
| 29,109 | 164,290 | ||
| 25,071 | 18,902 | ||
| 7,507 | 25,087 | ||
54
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
15 Fixed asset investments
| Listed investments £ Cost or valuation At 29 February 2024 1,559,949 Additions 216,372 Valuation changes 68,287 Disposals (162,050) At 28 February 2025 1,682,558 Carrying amount At 28 February 2025 1,682,558 At 28 February 2024 1,559,949 16 Financial instruments |
Listed investments £ Cost or valuation At 29 February 2024 1,559,949 Additions 216,372 Valuation changes 68,287 Disposals (162,050) At 28 February 2025 1,682,558 Carrying amount At 28 February 2025 1,682,558 At 28 February 2024 1,559,949 16 Financial instruments |
Cash in portfolio |
|---|---|---|
| £ | £ | |
| 1,559,949 | 945 | |
| 216,372 | - | |
| 68,287 | - | |
| (162,050) | (367) | |
| 1,682,558 | 578 | |
| 1,682,558 | 578 | |
| 1,559,949 | 945 | |
| 16 Financial instruments |
||
| Carrying amount of financial assets Flagstone Investments |
2025 | |
| £ | ||
| 806,362 | ||
| 17 Stocks |
||
| Finished goods and goods for resale 18 Debtors Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income |
2025 | |
| £ | ||
| 18,835 | ||
| 2025 | ||
| £ | ||
| 266,478 | ||
| 15,059 | ||
| 348,832 | ||
| 630,369 | ||
| 19 Current asset investments |
||
| Flagstone Investments | 2025 | |
| £ | ||
| 806,362 | ||
55
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
(Continued)
19 Current asset investments
In the prior year, investments of £772,570 were included within ‘Investments held in cash’. These have been reclassified to ‘Investments’ to better reflect their nature. This has no impact on net assets or total funds
20 Creditors: amounts falling due within one year
| 2025 | 2025 | 2024 | 2024 | |||
|---|---|---|---|---|---|---|
| Notes | £ | £ | ||||
| Other taxation and social security | 34,865 | 32,200 | ||||
| Deferred income | 22 | 2,415,010 | 2,336,971 | |||
| Trade creditors | 35,513 | 41,632 | ||||
| Other creditors | - | 5,440 | ||||
| Accruals | 14,827 | 10,957 | ||||
| 2,500,215 | 2,427,200 | |||||
| 21 | Creditors: amounts falling due after more than one year | |||||
| 2025 | 2024 | |||||
| Notes | £ | £ | ||||
| Deferred income | 22 | 108,000 | 96,300 | |||
| 22 | Deferred income | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Other deferred income | 2,523,010 | 2,433,271 | ||||
| Deferred income is included in the financial statements as follows: | ||||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Deferred income is included within: | ||||||
| Current liabilities | 2,415,010 | 2,336,971 | ||||
| Non-current liabilities Movements in the year: Deferred income at 29 February 2024 Released from previous periods Resources deferred in the year Deferred income at 28 February 2025 |
~~56~~ 108,000 96,300 2,523,010 2,433,271 2,433,271 2,122,700 (2,336,971) (2,277,744) 2,426,710 2,588,315 2,523,010 2,433,271 |
|||||
| NEBDN Annual Report 2025 |
56
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
| 23 | Retirement benefit schemes | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Defined contribution schemes | £ | £ | |
| Charge to profit or loss in respect of defined contribution schemes | 123,511 | 92,888 |
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
24 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 29 February 2024 Incoming resources Resources expended £ £ £ Investment revaluation reserve 96,703 - - |
At 29 February 2024 Incoming resources Resources expended £ £ £ Investment revaluation reserve 96,703 - - |
At 29 February 2024 Incoming resources Resources expended £ £ £ Investment revaluation reserve 96,703 - - |
At 29 February 2024 Incoming resources Resources expended £ £ £ Investment revaluation reserve 96,703 - - |
Transfers Gains and losses At 28 February 2025 |
Transfers Gains and losses At 28 February 2025 |
Transfers Gains and losses At 28 February 2025 |
|---|---|---|---|---|---|---|
| £ | £ £ |
£ | £ | £ | ||
| 96,703 | - - |
- | 55,615 | 152,318 | ||
| General funds | 2,012,545 | 2,757,297 (2,587,559) 2,757,297 (2,587,559) |
- | 14,069 | 2,196,352 | |
| 2,109,248 | - | 69,684 | 2,348,670 | |||
| Previous year: At 28 February 2023 Incoming resources Resources expended £ £ £ |
Transfers Gains and losses At 28 February 2024 |
|||||
| £ | £ £ |
£ | £ | £ | ||
| Investment revaluation reserve |
||||||
| 56,540 | - - |
40,163 | - | 96,703 | ||
| General funds | 1,677,760 | 2,367,004 (2,077,463) 2,367,004 (2,077,463) |
(40,163) | 85,407 | 2,012,545 | |
| 1,734,300 | - | 85,407 | 2,109,248 |
NEBDN Annual Report 2025
57
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
25 Operating lease commitments
Lessee
The operating leases relate to the rental of office premises and office equipment. The office lease is for a term of two years, while the equipment leases range from three to six years in duration. All lease agreements are negotiated over fixed terms, with rentals remaining constant throughout the lease period. There are no options in place for either party to extend the lease terms.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
non-cancellable operating leases, which fall due as follows: |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Within one year | 23,097 | 21,621 |
| Between two and five years | 18,919 | 3,682 |
| 42,016 | 25,303 |
26 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
| 27 | Cash generated from operations | 2025 | 2025 | 2025 | 2024 | 2024 | |
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| Surplus for the year | 239,422 | 374,948 | |||||
| Adjustments for: | |||||||
| Investment income recognised in statement of financial | activities | (119,626) | (89,260) | ||||
| (Gain)/loss on disposal of investments | (1,397) | 2,915 | |||||
| Fair value gains and losses on investments | (68,287) | (88,322) | |||||
| Amortisation and impairment of intangible assets | 12,163 | 24,216 | |||||
| Depreciation and impairment of tangible fixed assets | 25,464 | 19,138 | |||||
| Movements in working capital: | |||||||
| (Increase)/decrease in stocks | (7,716) | 5,553 | |||||
| 28 29 |
(Increase) in debtors (Decrease) in creditors Increase in deferred income Cash generated from operations Analysis of changes in net funds The charity had no material debt during the year. Prior period adjustment |
~~58~~ (79,726) (28,625) (5,024) (152,741) 89,739 310,571 85,012 378,393 |
|||||
| NEBDN Annual Report 2025 |
58
NATIONAL EXAMINING BOARD FOR DENTAL NURSES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
| 29 Prior period adjustment (Continued) |
29 Prior period adjustment (Continued) |
29 Prior period adjustment (Continued) |
29 Prior period adjustment (Continued) |
|---|---|---|---|
| Changes to the balance sheet At 28 February 2024 As previously reported Adjustment As restated £ £ £ Current assets Investments - 772,570 772,570 Investments held in cash 772,570 (772,570) - Net assets 2,109,248 - 2,109,248 Capital funds Income funds Unrestricted funds 2,109,248 - 2,109,248 Total equity 2,109,248 - 2,109,248 Changes to the profit and loss account Period ended 28 February 2024 As previously reported Adjustment As restated £ £ £ Net movement in funds 374,948 - 374,948 |
|||
| £ | £ | £ | |
| 374,948 | - | 374,948 |
NEBDN Annual Report 2025
59
National Examining Board for Dental Nurses First Floor Quayside Court Chain Caul Way Preston PR2 2ZP
01772 429917 info@nebdn.org
NEBDN is a limited company registered in England & Wales No. 05580200. Registered with the Charity Commission in England & Wales No. 1112331. Registered with the Office of the Scottish Charity Regulator (OSCR) No. SC045470. Registered with Ofqual No. RN6109.