2022-12-31-accounts

	Page	Page
Report ofthe Trustees	1	to	18
Report ofthe Independent Auditors	19	to	22
Statement of Financial Activities		23
Balance Sheet		24
Cash Flow Statement		25
Notes to the Cash Flow Statement		26
Notes to the Financial Statements	27	to	36
Detailed Statement of Financial Activities	37	to	38

					2022	2021
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS	FROM
Charitable activities
Education			218,082		218,082	135,429
Annual General Meeting			465,582		465,582	218,833
Publication Income			198,762		198,762	132,643
Other trading activities		2	298 145		298 145	291,538
Total			1 180 571		1 180571	778,443
EXPENDITURE ON
Charitable activities
Education			135,808		135,808	115,701
Provision of Publications			62,748		62,748	59,526
Governance Costs			223,496		223,496	180,183
Annual General Meeting			596344		596344	268,092
Total			1 018396		1 018396	623,502
NET INCOME			162,175		162,175	154,941
RECONCILIATION OF FUNDS
Total funds brought forward			1,382,686	8,532	1,391,218	1,236,277
TOTAL FUNDS CARRIED FORWARD			1,544 861	8 532	1,553,393	1,391,218

			2022	2021
		Notes
FIXEDASSETS
Intangible assets Tangible assets		10 11	49,158 1 378	54,802 1,493
			50,536	56,295
CURRENT ASSETS
Stocks		12		479
Debtors: amounts Cash at bank	falling due within one year	13	460,825 1 181,173	505,426 969,808
			1,621,998	1,475,713
CREDITORS
Amounts falling due within one year		14	(119,141)	(140,790)
NET CURRENT ASSETS			1 502 857	1,334,923
TOTAL ASSETS	LESSCURRENT
LIABILITIES			1,553,393	1,391,218
NET ASSETS			1,553,393	1,391,218
FUNDS		16
Unrestricted funds			1,544,861	1,382,686
Restricted funds			8,532	8,532
TOTAL FUNDS			1 553393	1,391,218

				2022	2021
			Notes
Cash flows from operating activities Cash generated from operations				199,255	46,643
reconciling				1
Net cash provided	by operating activities			199,256	46643
Cash flows from investing Purchase of intangible fixed		activities assets		~7891)	~59,784
Net cash used in	investing activities			~7891)	~59,784)
Change in cash	and cash	equivalents
in the reporting	period			191,365	(13,141)
Cash and cash equivalents		at the
beginning ofthe	reporting	period		969808	982,949
Cash and cash equivalents		at the end
of the reporting	period			1 161173	969,808

RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM	OF NET INCOME TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
			2022	2021
Net income for the	reporting	period (as per the Statement of
Financial Activities)			162,175	154,941
Adjustments for:
Depreciation charges			13,649	7,649
Loss on disposal of	fixed assets			2,520
Decrease in stocks			479
Decrease/(increase)	in debtors		44,601	(165,813)
(Decrease)/increase	in creditors		~21649	47,346
Net cash provided	by operations		199255	46,643

	At 1/1/22	Cash flow	At 31/12/22
Net cash
Cash at bank	969808	191365	1,161,173
	969808	191365	1 161173
Total	989,808	191365	1 161173

			2022	2021
Subscriptions Interest Receivable			295,825 2,320	291,444 g4
			298 145	291538
INCOME FROM CHARITABLE ACTIVITIES
			2022	2021
	Activity
Pelvic Floor Society Coloproctology motorway	Education		71,851	42,023
course Dukes' Club Other meetings Publication income	Education Education Education Publication	Income	89,592 38,898 17,741 198762	22,644 35,356 35,406 132,643
			882 426	486,905

				Support
			Direct	costs (see
			Costs	note 5)	Totals
	Education		135,808		135,808
	Provision of Publications		62,748		62,748
	Governance Costs			223,496	223,496
	Annual General Meeting		596344		596344
			794900	223496	1018396
5.	SUPPORT COSTS
				Governance
			Management	costs	Totals
	Governance Costs		668	222,828	223,496
6.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)	is stated after charging/(crediting):
				2022	2021
	Auditors' remuneration			15,331	14,125
	Depreciation - owned assets			115	147
	Deficit on disposal of fixed assets Computer software amortisation			13,535	2,520 7,502

8.	STAFF COSTS
								2022		2021
	Wages and salaries Social security costs Other pension costs							78,998 3,807 14,354		73,329 3,840 11915
								97159		89,084
	The average monthly	number	of employees		during	the year	was as follows:
	Administration							2022 2		2021 2
	No employees received emoluments			in excess of		260,000.
	COMPARATIVES FOR THE STATEMENT				OF FINANCIAL		ACTIVITIES
							Unrestricted	Restricted		Total
							fund	funds		funds
	INCOME AND ENDOWMENTS		FROM
	Charitable activities
	Education Annual General Meeting Publication income						135,429 218,833 132,643			135,429 218,833 132,643
	Other trading activities						291,538			291,538
	Total						778,443			778,443
	EXPENDITURE ON
	Charitable activities
	Education Provision of Publications Governance Costs Annual General Meeting						115,701 59,526 180,183 268,092			115,701 59,526 180,183 268,092
	Total						623,502			623,502
	NET INCOME						154,941			154,941
	RECONCILIATION OF	FUNDS
	Total funds brought forward						1,227,745	8,532	1,236,277
	TOTAL FUNDS CARRIED FORWARD						1,382,686	8,532	1	391218

INTANGIBLE FIXEDASSETS
	Computer
	software
COST
At 1 January 2022	59,784
Additions	7 891
At 31 December 2022	67675
AMORTISATION
At 1 January 2022	4,982
Charge for year	13535
At 31 December 2022	18517
NET BOOK VALUE
At 31 December 2022	49,158
At 31 December 2021	54,802

TANGIBLE FIXED ASSETS
	Fixtures
	and	Chain of	Computer
	fittings	Office	equipment	Totals
COST
At 1 January 2022 and
31 December 2022	~2329	~4064	889	~7282
DEPRECIATION
At 1 January 2022	2,109	3,116	564	5,789
Charge for year	34		81	115
At 31 December 2022	~2143	~3116	645	5,904
NET BOOK VALUE
At 31 December 2022	186	948	244	1,378
At 31 December 2021	220	948	325	1,493

12.	STOCKS
				2022	2021
	Stocks				479
I3.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
				2022	2021
	Trade debtors Other debtors Accrued income			66,052 198,762 10,603	24,776 132,643 20,683
	Prepayments			185408	327,324
				460 825	505,426
14.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WIT	HIN ONE YEAR
	2022	2021 f
Trade creditors VAT Accrued expenses	9,299 43,366 66,476	73,846 15,075 51889
	119141	140,790

ANALY	SIS OF NET ASSET	S BETWEEN FUNDS
				2022	2021
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
Fixed assets Current assets Current liabilities		50,536 1,613,466 ~119141)	8,532	50,536 1,621,998 ~119141)	56,295 1,475,713 ~140,790)
		1,544,861	8532	1 553,393	1,391,219

MOVEMENT IN FUND	S
					Net
					movement	At
				At 1/1/22	in funds	31/12/22
Unrestricted funds
General fund				1,382,686	162,175	1,544,861
Restricted funds
Laparoscopic Colorectal Surgery Busaries Scottish Chapter				7,532 1 000		7„532 1000
				8,532		8,532
TOTAL FUNDS				1 391,218	162175	1,553393
Net movement in funds,	included		in the above	are as follows:
				incoming	Resources	Movement
				resources	expended	in funds
Unrestricted funds
General fund				1,180,571	(1,018,396)	162,175
TOTAL FUNDS				1160571,	,~1018,396)	162175
Comparatives for movement		in	funds
					Net
					movement	At
				At 1/1/21	in funds	31/12/21
Unrestricted funds
General fund				1,227,745	154,941	1,382,686
Restricted funds
Laparoscopic Colorectal Surgery Busaries Scottish Chapter				7,532 l,000		7,532 1,000
				8,532		8,532
TOTAL FUNDS				1,236,277	154,941	1,391,218

Comparative	net movem	ent in funds, included in t	he above	are as follows	:
				Incoming	Resources	Movement
				resources	expended	in funds
Unrestricted	funds
General fund				778,443	(623,502)	154,941
TOTAL FUNDS				778,443	{623,502)	154,941
A current year 12 months		and prior year 12months	combined	position is as follows:
					Net
					movement	At
				At 1/1/21	in funds	31/12/22
Unrestricted	funds
General fund			1,227,745		317,116	1,544,861
Restricted funds
Laparoscopic Colorectal Busaries Scottish Chapter		Surgery		7,532 1,000		7,532 1,000
				8,532		8,532
TOTAL FUNDS			1,236,277		317,116	1,553,393

			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted		funds
General	fund		1,959,014	(1,641,898)	317,116
TOTAL	FUNDS		1,959,014	~1,641,898)	317,116