COMPANY REGISTRATION NUMBER: 5373700
CHARITY REGISTRATION NUMBER: 1113267
CERVICAL SPINE RESEARCH SOCIEfY (EUROPEAN SEcfIoN)
Company Limited by Guarantee
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
LANGARD LIFFORD HALL LIMITED
Accountants and Registered Auditors
Lifford Hall
Lifford Lane
Kings Norton
Birmingham
B30 3JN

CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SECTION)
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Pase
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and expenditure
account)
Statement of financial position
Note5 to the financial statements
The following pase does not form part of the financial 8tatement8
Detailed statement of finaiicial activities
12

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CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SECTION)
COMPANY LIMITED BY GUARANTEE
TRUSTEES, ANNUAL REPORT
(INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 31 DECEMBER 2023
The trustees, who are also the directors for the purposes of company law, present their report
and the unaudited financial statements of the charity for the year ended 31 December 2023.
Referen¢e and administrative details
Reglstered charity name
Cervical Spine Research Society (European Section)
Charity regi8tration number
1113267
Company registration number 5373700
Prlnclpal office and registered Lifford Hall
office
Lifford Lane
Kings Norton
Birniinsham
B30 3JN
The trustees
Dr P Bancel
Dr A Combalia
A Leonard
Dr A I Geleway
Independent examlner
K S Chambers
Lrfbrd Hall
Lifford Lane
Kings Norton
Birmingham
B30 3JN
Structure* govemance and management
The society was incorporated as a company liniited by guarantee on 23 February 2005 (company
number 5373700) and obtained charitable status on 14 March 2006 (charity number 1113267). The
accounts are presented in Euros.
Legal status
The charity is a limited company by guarantee. In the event of the company being wound up, the
liabklity in respect of the guarantee is limited to £1 per member.

Page 2
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SECTION)
COMPANY LIMITED BY GUARANTEE
TRUSTEES, ANNUAL REPORT
(INCORPORATING THE DIRECTOR'S REPORT) (¢fftitiiiued)
YEAR ENDED 31 DECEMBER 2023
Objectives and activities
The Q5R&Europe strongly contributes to the academic evaluation on cause and epidemiology of
pathologist of the cervical spine and the development, feasibility, and effectiveness of treatments
of cervical spine disorders. The CSR&F.urope aims to provide a networking platform for
scientists at their meetings, active participation in international congresses and c105e engagement
with their sister societies.
Achievements and perfomance
The trustees are aware of the need to indemnify and monitor risk, As the charity's work expands,
a review of risks associated WAth the expansion will be implemented with a view to mitigate any
risks identified.
For the year ended 2023, the annual general meeting was held in Stockholm, Sweden Ist-2nd
June 2023. The profit made from this conference was donated to the Society. There were two
instructional cadaver dissection course.s ht,Icl in Barcelona during 2023. The S(Kiety plans two
new additional educational 'hands on, cadavL)ric dissection courses in 2024 - Salzburg, Austria in
February 2024 and Lyon, France in SeptembLJr 2024,
Financial review
The charity's income increased during 2023 to Q42 662. but with expenditure totalling a45,752,
the result is a net reduction in reserves of ￿,090 for the year.
Reserves
The trustees continue to aim to build up reserves to a level that will perniit the sustained funding
of projects, training fellowships and ongoing education by means of instructional and hands-on
surgical courses. The appropriatic)Ji of reserves and the leveI at which the trustees consider them
necvssary will be re-appraised c)ii an annual basis and will be dependent upon the projects to be
undertaken.
Small company provi8ions
lliis report has been prepared in accordance with the provisions applicable to companie5 entitled
to the small c
panies exemption.
The trus
trustee
al report was app
ved on 22 May 2024 and signed on behalf of the board 0£
Director

Page 3
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SEcfioN)
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SEcfIoN)
YEAR ENDED 31 DECEMBER 2023
I report to the trustees on my examination of the financial statements of CeTvical Spine Research
Society (European Section) ('the charity,) for the year ended 31 December 2023.
Responslbilities and bast8 of report
A5 the truytees of the company (and also its directors for the PUTPOSes of company law) you are
responsible for the prepaTation of the financial statements in accordance with the requirements of
the Companies Act 2006 ('the 2006 ACY).
Having satisfied myself that the accounts of the company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report An respect of my
examination of the charity's accounts as carried out under Section 145 of the Charities Act 2011
('the 2011 ACY). In carryin8 Out my examination I have followed the Directions given by the
Charity Commi55ion under section 145(5)(b) of the 2011 Act.
Independent examiner's gtatement- matter of concern identlfied
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act,. or
the financial statsments do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fair, view which
is not a niatter considered as part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and
principles of the Staternent of Recomrnendcd Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
K S Chambers
Independent Examiner
Lifford Hall
Lifford Lane
Kings Norton
Birmingham
B3Q 3JN
22 May 2024

Page 4
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SECTION)
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL AcfIvITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 DECEMBER 2023
2023
Unrestricted
funds Total fund6 Total funds
2022
Note
Income and endowments
Voluntary income
Total income
142,662
142,662
69,317
142,662
142,662
69,317
Expendlture
Expenditure on charitable activities
TotaI expendlture
145,752
145,752
90,863
145,752
145,752
90.863
Net expenditure and net movement in funds
(3,090)
(3,090)
(21,546)
Reconclliation of funds
Total funds brought forward
TotaI funds ¢arried forward
211,458
211,458
233,004
208,368
208,368
211,458
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
All movements are in Unrestricted Funds.
The charity has no recognised gain5 or 105ses other than the re5￿ts for the period as set out
above.
All of the activities of the charity are classed as continuing.
The notes on pages 6 to 11 form part of these financial statements.

Page 5
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SECTION)
COMPANY LIM￿ED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023
2023
2022
Note
Fixed assets
TangibIe fixed assets
12
365
457
Current assets
Debtors
Cash at bank and in hand
13
9,777
210,714
219,894
219,894
220,491
Creditors.. amounts falling due within
one year
Accruals and deferred income
11,891
9,490
Net cu￿ent assets
208,003
211,001
Total assets legs current liabilitie8
208.368
211,458
Net agset8
208,368
211,458
Funds of the charlty
Unrestricted funds
208,368
211,458
Total charity funds
14
208,368
211,458
For the year ending 31 December 2023 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the company to obtain an audit of its financial statements
for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the
Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies
b]'ect to the small compani
' regime.
ncial
24,
tements were ap
d are signed on be
oved by the board of trustees and authorised for issue on
f of the board by:
22Ma
Director
The notes on pages 6 to 11 form part of these finanoiaI statements.

Page 6
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SEcfIoN)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
General information
The charity is a public benefit entity and a private company limited by guarantee, TegisteTed
in England and Wales and a registered charity in England and Wales. The address of the
registered office 15 Lifford Hall. Lifford Iane, Kings Norton, Birmingham, B30 3JN.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporttng Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing theAr accounts in accordance with
the Financial Reporting Standard applicable in the UK and RepubEic of Ireland (fRS 102)
(Charities SORP (FRS 102)) and the Companies Art 2006,
Accounting policies
Basis of preparation
The financlal statements have been prepared under the historical cost convention and in
accordance with the Statement of Recommended Practice "Accountin8 and Reporting by
Charities (SORP {FRS102)) and the Companies Art 2011.
The accounts have been p￿Pared ancl are presentsd in Euros.
Going concern
There are no material uncertaintses about the charity's ability to continue.
Cash flow statement
The trustees have taken advantage of the exemption from including a cash flow statement in
the financial statements on the grounds that the charity is small.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumpti()ns that affKt the amounts reported. These estimates and
judgements are continually reviewed and are based on experience and other factors,
including expectations of future events that are believed to be reasonable under the
circumstances.
Forei￿ currencies
Assets and liabilitie5 in foreign currenaes are translated into Euros at the rates of exchange
ruling at the balance sheet date. Transactions in foreign cwrencies are translated into Euros
at the rate of exchange ruling at the date of transaction. Exchange difference5 are taken into
account in arriving at the operating profit.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purpose5.
Designated funds are unrestricted funds earniarked by the trustees for parttcular future
project or commiiment.

Page 7
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SECTION)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS I¢oNtiiiNetl)
YEAR ENDED 31 DECEMBER 2023
Accounting policies (comtiiiitsd)
Fund a¢counting (¢oiitiiiMed)
Restricted funds are subjected to restrictions on their expenditure decIared by the donor or
through the terms of an appeal, and fall into one of two subolasses: restricted income funds
or endowment funds.
Incoming resour¢e8
All income is included in the statement of financiaE activities when entitlement has passed to
the charity, it is probable that the economic benefits associated with the transaction will flow
to the charity and the amount can be reliably measured. The following specific poIicies are
appEied to particular categories of income: . income from donations or grants is recognised
when there is evidence of entitlement to the gift, receipt is probable and its amount can be
measured reliably. - income from contracts for the supply of services is recognlsed with the
delivery of the contracted service. This is classified as unrestricted funds unless there is a
contractual requirement for it to be spent on a particular purpose and returned if unspent, in
which case it may be regarded as restricted.
Regource8 expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure
includes any V AT which cannot be fully recovered, and is classified under headings of the
state.ment of financial activities to which it relates..
expenditure on charitable activities
includes all costs incurred by a charity in undertaking activities that further its charitable
aims for the benefit of its beneficiaries, including those support costs and costs relating to
the governance of the charity apportioned to charitable activities.
other expenditure
includes all expenditure that is neither related to raising funds for the charity nor part of its
expenditure on charitable activities. All costs are aIlocated to expenditure categories
reflecting thc use of the resource. Direct costs attributable to a single activity are allocated
directly to that activity. Shared costs are appurtioned between the activities they contribute
to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible a$￿ts are initially recorded at C05t, and subsequently stated at cost less any
accumuEatcd depreciation and impaRrment losses. Any tangible a55ets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any Subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in
other recognised gains and losses, unless it reverses a charge for impairment that has
previously been recognised as expenditure within the statement of financial activities.
decrease in the carrying amount of an asset as a result of revaluation, is recognised in other
recognised gains and losses, except to which it offsets any previous revaluation gain, in
which case the loss is shown within other recognised gains and losses on the statement of
financial activÉties.

Page 8
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SECTION)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENfs IcoNtiiiueA)
YEAR ENDED 31 DECEMBER 2023
A¢countlng poIicieg (¢oAtlrtued)
Depreciation
Depreciation is calculated so as to write off the c05t or valuation of an asset, Less its residual
value, over the useful economic life of that asset as follows:
Equipment
20% reducing balance
Impairment of fixed a88ets
review for indicators of impairnient is carried out at each reporting date, with the
recoverable amount being estimated where such indicators exist. Where the carrying value
exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are
also reviewed for possible reversal at each reporting date.
For the purpose5 of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belon85. The cash-generating unit is the smallest
idenfifiable group of assets that includes the asset and generates cash inAows that largely
independent of the cash infiows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is,
from the acquisition date, allocated to each of the cash-generating units that are expected to
benefit from the synergies of the combination, irrespective of whether other assets or
liabiIities of the charity are assigned to those units.
Financial Instruments
A financial asset or a fin8￿cial liability is recognised only when the entity becomes a party to
the contractual provisions of the instrument.
Basic flnancial instruments are initially recognised at the amount receivable or payable
including any related transaction costs, unless the arrangement constitutes a financing
transaction, where it is recognised at the present value of the future payments discounted at
a market rate of interest foT a similar debt instrument.
Llmited by guarantee
The charity is a ]imited company by guarantee. In the event of the company beKng wound
up, the liability in respect of the guarantee is limited to £1 per member.

Page 9
CERVICAL SPINE RESEARCH SOCIETY {EUROPEAN SECTION)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (cmitiiiued)
YEAR ENDED 31 DECEMBER 2023
Voluntary income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Donations and sponsorship
Course sponsorship and delegate
contributions
86,5n
86,571
46,916
46,916
56,091
56,091
22,400
22,400
Other donatlons and legacies
Bank interest
142.662
142,662
69,317
69,317
Expenditure on charltable actlvitles by fund type
Unrestricted TotaI Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Educational course5
Support costs
106,454
39,298
106,454
39,298
50,522
40,341
50,522
40,341
145,752
145,752
90,863
90,863
Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds Total fund
costs
2023
2022
Educational courses
106A54
39,298
145,752
90￿63
Analysis of Support costs
Support
costs Total 2023 Total 2022
Finance costs
Accountancy & Bookkeeping
Professional fees
Depreciation
SecretariaI expenses
1,744
3,370
18,443
91
15.650
1,744
3J70
18,443
91
15,650
IA20
7,165
6,015
114
25,725
39,298
39,298
40,439

Page 10
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SECTION)
COMPANY LIMrrED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (¢0
YEAR ENDED 31 DECEMBER 2023
Net expenditure
Net expenditure i5 Stated after chazging/(crediting):
2023
2022
Depreciation of tan8ible fixed assets
Foreign exchange differences
92
1,196
114
1,303
10. Independent examination fees
2023
2022
Fees payable to the independent examiner for:
Independent examination of the finaiicial statements
16,1%
12,946
11. Trustee8 and executive committee members
The trustees and executive committee members have received no remuneration during the
year for trustee duties. Expenses in respect of travel costs only in attending instructional
courses as lecturers and meetin85 requiring presidentKal representation have been
reimbursed to certain trustees and executive committee members amountin8 to f16,392
(2022: f13,754).
Payments have been made to A Leonard of £15,650 (2022: f25,627) in respect of secretarial
and administration work carried out.
12. Tangible fixed assets
Equipment
C08t
At l January 2023 and 31 December 2023
Depre¢lation
At l January 2023
Charge for the year
At 31 December 2023
1,239
782
92
874
Carrying amount
At 31 December 2023
365
At 31 December 2022
457

Page 11
CERVICAL SPINE RESEARCH SOCIETY (EUROPEAN SEcfioN)
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS IcoAtiniied)
YEAR ENDED 31 DECEMBER 2023
13. Debtors
2023
2022
Prepayments and accrued income
9,777
14. Analysis of charitable funds
UnreBtrlcted funds
At
31 December
2023
At
l January 2023
Income Expenditure
General funds
211,458
142,662
(145,752)
208,368
At
31 December
2022
At
l january 2022
Income Expenditure
General funds
233,004
69,317
(90,863)
211,458
15. Analysis of net a88ets between funds
Unrestricted Total Funds
Fund5
2023
Taiigible fixed assets
Current assets
Creditors less than l year
Net assets
365
219,894
(11,891)
208,368
365
219,894
(IIB91)
208,368
Unrestricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than l year
Net assets
457
220,491
(9,490)
211A58
457
220,491
(9,490)
211,458