## Faculty of Forensic & Legal Medicine of the Royal College of Physicians **Accounts and Report for the year ended 31 December 2023** **Registered Charity No. 1119599 Faculty of Forensic and Legal Medicine** ## **Index** |||**Page**| |---|---|---| |
**1.**|**Trustees’ Report**|**1 - 14**| |
**2.**|**Treasurer’s Report**|**15 - 16**| |
**3.**|**Independent Auditor’s Report**|**17 - 19**| |
**4.**|**Statement of Financial Activities**|**20**| |**5.**|**Balance Sheet**|**21**| |
**6.**|**Statement of Cash Flows**|**22**| |**7.**






|**Notes to the Financial Statements**|**23 - 31**| **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** The Trustees present their annual report and financial statements of the Faculty of Forensic and Legal Medicine for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in Notes 1 & 2 to the accounts and comply with the Faculty’s trust deed, the Charities Act 2011 and 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). ## **Objectives and activities** The Faculty has the following purpose and objectives as per its Standing Orders: - To promote for the public benefit, the advancement of education and knowledge in the field of forensic and legal medicine in all its classes (“Forensic and Legal Medicine”). - To develop and maintain for the public benefit the good practice of Forensic and Legal Medicine by ensuring the highest professional standards of competence and ethical integrity. The activities the Faculty has undertaken in relation to its purposes as per the Standing Orders and in furtherance of public benefit are as follows: - To set professional standards for admission to membership of the Faculty. - To promote training and research in Forensic and Legal Medicine for the public benefit. - To conduct examinations and award certificates and diplomas. - To establish lectures in Forensic and Legal Medicine and award prizes and scholarships. - To disseminate, in any appropriate way, information on matters affecting Forensic and Legal Medicine. - To hold such meetings and courses as may be desirable in order to promote the work of the Faculty. - To advise on matters affecting Forensic and Legal Medicine. - To represent the specialty of Forensic and Legal Medicine on appropriate councils and committees. 1 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Objectives and activities** _**(continued)**_ - To secure and maintain recognition as the body responsible for professional standards in Forensic and Legal Medicine. - To liaise with other bodies concerned with Forensic and Legal Medicine. - To promote international communication in the field of Forensic and Legal Medicine. - To undertake and execute any charitable trusts which may lawfully be undertaken by the Faculty. - To invest the monies of the Faculty not immediately required for its purposes. - To accumulate income for as long as the law allows. - In furtherance of the objects of the Faculty to establish, support and aid any charitable associations or institutions and to subscribe and guarantee money for their charitable purposes. - Subject to such consents as may be required by law, to operate bank accounts, buy and sell land, take leases, enter into contracts, employ staff or agents, effect insurance policies, provide pensions and generally conduct the affairs of the Faculty. ## **Achievements and performance** The Trustees confirm that they have complied with the duty contained in section 17 of the Charities Act 2011 to have due regard to the guidance issued by the Charity Commission on public benefit. In 2023 the Faculty: ## **General** - Maintained its charitable status. - Continued with our application to the United Kingdom Medical Education Reference Group (UKMERG) for specialty status for Forensic and Legal Medicine. - Continued to provide a GMC-appointed Suitable Person for members of the FFLM who do not belong to a designated body and do not have a Responsible Officer. - The total membership number as of 31 December 2023 was 807 which is an increase from 31 December 2022 when we had 728 members. 2 # **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Achievements and performance** _**(continued)**_ - Awarded Honorary Fellowship to a distinguished individual; - ➢ Fiona Perry - Appointed the sixteenth David Jenkins Professor, Dr Cath White. - Appointed - ➢ an Academic Dean - ➢ a Registrar - a Vice-President for Allied Healthcare Professionals - ➢ a Vice President Forensic Medicine - Met with the IOPC to discuss sharing learning from a death in custody. - This year the Faculty froze the membership fees for a fifth year, the fees have not increased since July 2018. Exams and Conference fees also frozen. - Negotiated a discount for FFLM members with Bond Solon. - Continued to offer Dell discount to Members. - Three applications received for the Medical Undergraduate Prize. - Continued successfully with a virtual office environment. - Weekly Bulletins sent to the membership every Friday since 2015. - Continued to maintain the FFLM’s social media presence on Twitter, Facebook, and LinkedIn. - FFLM Witness Group produced- Expert Witness Matters a quarterly newsletter prepared by the FFLM Expert Witness Lead Professor Keith Rix. - Reviewed the Standing Orders approved by the Royal College of Physicians. Updates include: - ➢ Add Legally Qualified Coroners and Procurators Fiscal and Procurators Fiscal Depute - ➢ Addition of a Special Board for rejected Membership applications - ➢ Amendment to allow voting in the Senior Officer elections via the FFLM website via a secure voting page - IFAS published ‘Information for Victims of Strangulation ‘on their website. - IFAS Medical Director Dr Cath White leading on the development of Clinical Management guidelines for Strangulation supported by key Royal Colleges representation and NHS E Clinical Director for DASV Dr Peter Aitkin. 3 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Achievements and performance** _**(continued)**_ - Non-fatal strangulation: in physical and sexual assault guidance published. - Continued to raise the profile of forensic and legal medicine, with 3 Fellows of the Faculty being interviewed for an article in the BMA magazine (The Doctor) which gained significant interest and approval from a range of clinicians across differing fields and professions. - Dr Cath White appeared on Dutch TV in April 23 to talk about the dangers of strangulation. - Staff handbook and policies reviewed and updated. Death in service policy approved and Absence and sickness policy reviewed and updated. - Promotional subscription rate for Nurse/Midwife and Paramedic Affiliates ## **Education** - Continued with our webinar programme throughout 2023. These are free for members to attend. The recordings are made available on the website. - Held 6 Development Training Courses: - ➢ 14.01.23 – Virtual MFFLM/LFFLM (GFM) Part 2 Revision - ➢ 31.01.23 - CED HCP Assessment Training Course - ➢ 25.02.23 - Virtual Mental Health and Intellectual Disability Day - ➢ 16.09.23 - SARC Best Practice virtual - ➢ 03.10.23 - Road Traffic (hybrid) - ➢ 14.10.23 - Child Safeguarding virtual - Continuation of Appraiser Forum for FFLM Appraisers along with ‘HELP’ point for appraisers who may need advice on - ➢ 19 April - ➢ 04 December - Delivered a second virtual Adult Safeguarding day sponsored by NHSE&I on 18 April. This was free for FFLM Members and those working in the NHS to attend and over 200 people were in attendance. - The Forensic Aspects of Adult Safeguarding Forum continued to meet quarterly: ➢ 22 March, - ➢ 05 July, - ➢ 27 September, - ➢ 06 December 4 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Achievements and performance** _**(continued)**_ - Established a Secure And Detained Settings (SDS) Group for members working in SDS which met on: - ➢ 09 August - ➢ 18 October - ➢ 06 December - Delivered two five-day Courses in General Forensic Medicine (accredited by Teesside University) via a blend of face-to-face and online learning: ➢ Monday 10 to Friday 14 July 2023. - ➢ Monday 14 to Friday 18 August 2023. - 10 candidates were awarded the University Certificate In Postgraduate Professional Development (UCPPD) In General Forensic Medicine following these courses. - Continued to deliver a national training course for clinicians assessing those exposed to CED. This course took place 34 times throughout 2023. - On 09-12 March 15 candidates sat 20 exams and all went well thanks to them and to our fantastic team of examiners. - 114 candidates sat our DLM and Part 1 exam online. - The Scenesafe prize of £250 was awarded to Emma Green who received the highest pass mark of 76% in the October exam session. - Held our second hybrid conference at the Principal Hotel in York, with 21 speakers, 6 chairs and 91 attendees. Delegates had the option to attend either in person or virtually. The conference theme for 2023 was ‘The 3 Rs – Risk, Regulation and Research in Forensic and Legal Medicine’. - 11 students submitted entries to the Undergraduate Poster Competition and 7 were able to attend in person to share their posters. All the posters related to an aspect of forensic and legal medicine. The Conference Subcommittee was impressed with all the entrants and awarded the prize to: - ➢ Ali Anis from the University of Oxford - Deaths from cardiovascular disease involving anticoagulants: a systematic synthesis of coroners' case reports and - ➢ Onyedi Moses from Brighton and Sussex Medical School - Post-mortem Toxicology Reports on Deaths Associated with Prescribed Benzodiazepines and Z drugs: A Statistical Analysis from 2011 - 2015 in England. 5 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** - Produced a series of “A day in the life” pieces exploring the diversity of our members’ roles. They are available to view on the FFLM website. - One of the webinars, _The Institute for Addressing Strangulation_ , was free to attend for both members and non-members. 193 people registered to attend and 110 were in attendance on the day. Comments from participants include: - ➢ A really informative and interesting webinar - ➢ It provided me with the knowledge and advice on assessing victims of Sexual assault reporting non-fatal strangulation - ➢ Really interesting introduction to the work of the Institute - ➢ Excellent overview of topic - rightly needs to be a priority - IFAS held a Non-Fatal Strangulation Knowledge and Clinical Training Event on 20 & 21 March 2023 supported by the FFLM office and Senior Officers. 20 March 2023 was attended by 180 in person delegates and 560 online. 21 March 2023 was attended by over 40 delegates in person and 50 online. - IFAS ran a series of five webinars for clinicians on strangulation. 30 people attended each webinar. - IFAS Online November knowledge event 28 November 2023, which was attended by 133 online delegates. - We held two training days for our examiners on 04 and 25 May 2023. - Delivered a new virtual Revision Course for candidates preparing for the LFFLM (GFM). This was an area not previously covered by the e-learning tool. - 29/11/2023 - Fitness to be Interviewed Professor Margaret Stark presented on the Role of the Healthcare Professional for a webinar held by the National Appropriate Adults Network. - Work is ongoing to create a question bank with TestReach to streamline the future production of exam question papers. 6 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Achievements and performance** _**(continued)**_ ## **Co-working** - FFLM Representatives on external committees: - ➢ BMA Forensic and Secure Environments Committee. - ➢ RCGP Secure Environments Group. - ➢ NPCC Working Group on Rape & Adult Sexual Offences. - ➢ National SARC Advisory Board. - ➢ Forensic Science Regulator Medical Forensics Specialist Group. - ➢ Contamination Elimination Database Project (SARCs). - ➢ NHSE SARC Strategic Clinical Forum. - ➢ Inter-Collegiate and Agency Domestic Violence Abuse. - ➢ NHSE Health and Justice CRG. - ➢ GMC Intercollegiate Ethics Forum. - ➢ RCPCH Standing Committee on Child Protection. - ➢ Scottish Health in Custody Network. - ➢ RCP’s Student and Foundation Doctor Network. - ➢ Drink and Drug Driving (D3) Practitioners Group (Department for Transport). - ➢ NPCC Healthcare Advisory Group (Custody). - ➢ Academy of Royal Colleges (Wales). - ➢ NPCC First Aid National Clinical Government Committee. - ➢ NSPCC Healthcare Liaison Committee. - ➢ Medical Education and Training Forum. - ➢ Review Committee for National Guidance on the Retention, Storage and Destruction of Materials and Records relating to Forensic Examinations. - ➢ Forensic Examiner Capabilities Framework - Steering Group. - ➢ RCPCH Project Board Purple book - The FFLM has signed up to the BMA’s End Sexism in Medicine Pledge. - The FFLM submitted comments to the ACMD Call For Evidence for the Nitrous Oxide Review via the Department of Transport’s D3 Nitrous Oxide Sub-Group. - FFLM sent a letter to the Press Association highlighting that SARCs can provide help and support to anyone affected by sexual abuse/sexual violence (in response to a serving police officer being convicted of numerous sexual offences against women). 7 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Achievements and performance** _**(continued)**_ - IFAS is working in partnership with SafeLives to deliver training on strangulation to agencies responding to survivors of strangulation. - IFAS is working in partnership with University of Bangor to conduct research to understand attrition in cases of strangulation going through the criminal justice process. - IFAS is working with NHS England to consider the clinical and operational issues of implementing guidance and pathways into existing health systems. - Forensic Aspects of Adult Safeguarding - The need and development of a forensic service in adults at risk of harm. - This paper co-authored by Elisabeth Alton, Barry Tolchard and Margaret Stark has now been published. The purpose of this study was to provide proof of concept and evaluate the project for the development of a forensic service in safeguarding adults at risk of harm who may have suffered a non-accidental injury as a result of physical - - - - abuse or neglect. https://doi.org/10.1108/JAP 10 2022 0026 - Members of the Faculty took part in a Delphi study from November 2022 to April 2023 which was aimed at reaching a consensus on the criteria for the identification and management of Acute Behavioural Disturbance (ABD). The Faculty's comments on the results of the study can be found in Appendix 1 of the published report. - Non Fatal Strangulation in Physical and Sexual Assault ## **Consultations** - UK Clinical Guidelines For Alcohol Treatment - Child Sexual Abuse: Mandatory Reporting ## **Publications** Throughout 2023, we updated 27 documents and produced 3 new documents. 8 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Appendix A – 2023 Webinar Programme** |Update on Police Response
to Reported Needle Spike
Incidents in Durham
Constabularies Area|DI Chris Woollett,
Durham Constabulary|Wednesday 18 January
2023| |---|---|---| |The Institute for Addressing
Strangulation|Dr Cath White OBE,
Medical Director,
Institute for Addressing
Strangulation|Monday 27 February
2023| |The Mankind Initiative|Mark Brooks OBE, The
ManKind Initiative|Monday 24 April 2023| |Forensic Medicine in the
Middle East|Dr Dina Ibrahim,
Sexual Offence
Examiner|Monday 05 June 2023| |Forensic Radiology|Dr Curtis Offiah,
Consultant Radiologist|Monday 12 June 2023| |Applying for FFLM
Membership and Fellowship|Dr Bernadette Butler
and Dr Helena
Thornton|Thursday 29 June 2023| |Supporting Male Survivors of
Sexual Abuse|Duncan Craig OBE,
Chief Executive
Officer, Survivors
Manchester|Monday 03 July 2023| |Forensics of Wildlife Crime|Tracy Alexander,
Director of Forensic
Services, City of
London Police|Tuesday 10 October
2023| |Fitness for Interview in
Children and Young People|Dr Heidi Hales,
Consultant Psychiatrist
in CAMHS and
Forensic Psychiatry|Monday 23 October 2023| |An Insight into MSc Forensic
Science|Aneesa Baig, Queen
Mary, University of
London|Tuesday 21 November
2023| |Forensics in Custody and the
Secure Environment: A
Unique Specialty in the
African Context|Dr Lawrence K.
Acheampong, Medical
Director, Ghana
Prisons Service|Tuesday 12 December
2023| 9 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Financial review** The Faculty’s work is reliant on income from its charitable activities. The main income is derived from its membership and the provision of related educational and publication services. A breakdown of the total income from charitable activities of £1,101,375 (2022 - £634,726) is provided in note 3 to the accounts. The Faculty continues to meet its financial objectives and it has achieved a surplus this year of £98,494. Although market conditions remain difficult, it remains financially sound with the balance sheet showing total charity funds increasing from £961,762 to £1,060,256. ## **Investment policy and performance** In deciding the level of investments, the trustees initially assessed the level of funds required to ensure that there would be sufficient cash funds to meet its on-going charitable activities and retains sufficient liquid cash to meet its liabilities as and when they arise. In conjunction with its investment advisors the trustees regularly review the level of investment and performance. They are instructed to invest to maximise the total return within the constraints of a medium to low-risk investment portfolio. The charity is a long-term investor and hence has a long-term time horizon for the investment (specifically 10+ years). The chosen risk profile is medium to low risk and on professional advice the charity continues to hold a mix of asset classes specifically equities, bonds, alternatives, and cash. The investments are held within a fund specifically for Charities. A total return strategy is employed, i.e., the goal is to maximise the level of combined return from capital gains and income at the appropriate level of risk. All income generated is re-invested. As the investment strategy is executed through a Charity fund only, there is substantial diversification of investments. The portfolio rose by 6.9% in 2023 versus the benchmark growth of 6.5%. The market value of the investments shown on the balance sheet on 31 December 2023 stood at £566,819. ## **Major Risks** The Trustees have considered the major risks to which the charity is exposed, and systems have been established to mitigate these risks. The principal risk facing the charity remains reputational risk. This is mitigated by the high standards of the charity, policies, and procedures, along with robust policies in relation to examination. The other principal risks faced by the Faculty lie in the performance of investments. The Faculty is not otherwise exposed to any other significant financial risks or inherent operational risks through its Charitable Activities. 10 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Risk Management** The security of the Faculty’s investments and bank balances is mitigated by retaining expert investment managers and having a diversified portfolio. The accounts are held with a reputable institution. ## **Reserves Policy** The trustees aim to maintain free reserves in unrestricted funds at a level which equates to between one and two years of unrestricted charitable expenditure. This is to reduce the possibility of income falling suddenly and to cover any unexpected situations. Furthermore, the trustees retain sufficient cash on a short-term deposit account to meet their liabilities as they fall due. The net current assets held on 31 December 2023 was £441,424. The total charity funds held on 31 December 2023 were £1,060,256 of which the balance held as unrestricted funds was £985,580. £933,567 are regarded as free reserves, after allowing for funds tied up in tangible and intangible fixed assets. Actual 12-month cash payments totalled £464,982. The current level of reserves is at the top end of the target and meets the reserves policy. Longer term investments are held in accordance with the Investment Policy which allows trustees to transfer amounts from the disposal of investments in the case of urgent need. ## **Structure, Governance and Management** The Faculty was constituted by the Royal College of Physicians of London (‘RCP London’), which, under the Byelaws deriving from its Royal Charter, can create Faculties. The Faculty’s specific governing document is its Standing Orders, approved by the ‘RCP London’. The Faculty is part of the College and is free within the terms of its Standing Orders to manage its particular business. ## **Trustee recruitment** The Trustees are the members of the Board. The officers of the Faculty are elected by and from the Faculty and become ex-officio members of the Board. Members of the Board are elected by and from the Faculty Membership/Fellowship or nominated by the Board. College representatives are nominated by the Royal College of Physicians of London, and the lay representatives are recruited via the College’s and AoRMC’s Patient and Carer Network. There is an induction process for new trustees, which includes an initial meeting with other trustees and senior staff, and a briefing from the Chair of Trustees. Trustees are encouraged to attend relevant trustee training events. The administration of the Faculty is managed on a day-to-day basis by full time members of staff. The pay of senior staff is renewed annually and benchmarked against similar sized charities and membership organisations. 11 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023 Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Key management personnel remuneration** The trustees consider the board of trustees, particularly the President Dr Bernadette Butler, the Treasurer, Dr Amy Hamm and Registrar, Dr Iain Brew, as the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. One Trustee (Mrs Bartlett) received payments approved by the Board for a project lead role organised by the Faculty. All other trustees give of their time freely. Details of trustee expenses (predominantly travelling expenses) are disclosed in note 7 to the accounts and related party transactions are disclosed in note 18 to the accounts. Trustees are required to disclose all relevant interests and register them with the Charity Commission and, in accordance with the Faculty’s policy, to withdraw from decisions where a conflict of interest arises. ## **Future plans** The FFLM’s key aims for the future include: - Continuing our campaign for specialty status for forensic and legal medicine. - Supporting all our Members and encouraging the involvement of International Members and Allied Health Professionals. - Maintaining and developing our Quality Standards along with our library of educational resources. - Developing partnerships with other agencies and working with them to promote high quality care. - Continuing to act as the leading resource in the field of forensic and legal medicine. - Continuing to support IFAS to deliver a series of in person Knowledge Events and webinars and develop resources to increase awareness of strangulation and develop clinical management and best practice guidelines. ## **Reference and administrative information** ## **Administrative and Principal Office** c/o Royal College of Physicians, 11, St Andrews Place, London. NW1 4LE ## **Registered Charity Number: 1119599** ## **Auditors** MHA, Building 4 Foundation Park, Roxborough Way, Maidenhead, SL6 3UD ## **Accountants** Professional Consultancy Services Ltd, Kingfishers, High Road, Broxbourne, Herts EN10 7BT ## **Bankers and Investment Managers** C Hoare & Co, 37 Fleet Street, London, EC4P 4DQ Cazenove Capital Management, 31 Gresham Street, London, EC2V 1QA 12 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ **Reference and administrative information (continued)** ## **Solicitors** Field Fisher Waterhouse, 35 Vine Street, London EC3N 2AA ## **Board of Trustees** **Title Start Date End Date** |Professor Paul Marks|President
Past President|04/11/2020
12/05/2023|12/05/2023| |---|---|---|---| |Dr Bernadette Butler|President Elect
President|02/11/2022
12/05/2023|| |Dr Helena Thornton|Registrar|15/05/2020|12/05/2023| |Dr Iain Brew|Registrar|12/05/2023|| |Dr Amy Hamm|Treasurer|06/05/2022|| |Dr Brian Westbury|Academic Dean|10/05/2019|12/05/2023| |Dr Deryn Evans|Academic Dean|12/05/2023|| |Dr Shiraz Qamaruddin|Vice President, FP|15/05/2020|12/05/2023| |Dr Elizabeth Sevink|Vice President, FP|12/05/2023|| |Prof Andrew Harris|Vice President, MQC|03/03/2021|12/05/2023| |Miss Elaine Cook|Vice President, DLA|06/05/2022|| |Miss Stacey Shelley|Vice President,|12/05/2023|| ||Assistant Registrar||| |Dr Anton van Dellen|and Conference||| ||Subcommittee Chair|08/12/2021|| |Dr Catherine White||12/03/2011|| |Dr David Cohen|RCP Rep|07/07/2021|| |Dr John Gall||11/05/2023|| |**Co-opted Members:**|||| |Dr Amandeep Ranu||12/05/2023|| |**Lay Members:**|||| |Dr Michael Robertson||30/04/2009|| |Mr Peter Rees||04/11/2020|| |**Ordinary Members:**|||| |Mr Benjamin Sylvester|Paramedic|06/09/2019|| |Dr Daniel Haines|Dr|04/03/2020|01/03/2023| |Dr Vincent Davidson|Dr|04/03/2020|| |Dr Charles Sanderson|Dr|07/07/2021|| |Dr James Goodrich||22/06/2022|| |Mrs Abi Bartlett|Nurse|12/05/2023|| 13 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## **Trustees’ Re ort** _**continued**_ **p** _**( )**_ ## **Trustees’ responsibilities in relation to the financial statements** The trustees 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). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each 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, of the charity for that period. 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 applicable Charities SORP 2019 (FRS102). - make judgments and accounting 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. - 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 proper accounting records that are sufficient to show and explain the charity's transactions and 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 Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the Trust Deed. 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. The trustees' annual report was approved on 25 April 2024 and signed on behalf of the board of trustees by: Dr Iain Brew Registrar 14 # **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** ## Faculty of Forensic & Legal Medicine of the Royal College of Physicians ## **Treasurer’s Report** Financial Accounts for the year ended 31 December 2023 I present my report for the year ended 31 December 2023 which shows an overall surplus of £98,494 from both restricted and unrestricted funds. This includes gains arising from investments of £16,493. Our total income from charitable activities showed an increase in all key areas from £634,726 to £1,101,375; comprising of membership fees decreasing slightly from £227,690 to £223,945; the 2023 conference which was held both virtually and in person generated an income of £37,168 whilst there was a further progress with a substantial increase in educational income from £346,370 to £805,772. Royalty income from publications and journals has risen to £32,590 whilst the related direct publication costs remained fixed at £4,524 to continue to provide a strong contribution to our finances. Investment income increased to £33,349 from last year’s £15,634 all of which was reinvested. Overall, the total expenditure on Charitable activities increased this year to £1,051,156 from £463,195 as shown in note 5 to the financial statements with membership costs decreased from £216,459 to £103,529. The conference costs were £35,868 and educational costs increased from £220,393 to £900,881. The market value of the investments at year-end was £566,819 with an increase in capital of £16,493 as shown in note 11. The historical cost of the investments held at year-end stood at £573,513. The Trustees remain cautious of the continued difficult market conditions and the potential impact this may have on our future working capital. However, we remain confident that we have sufficient level of working capital and in particular, adequate cash resources to meet our ongoing costs and commitments. Cash at bank increased in the year from £451,413 to £564,754 at year end. 15 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2023** The trustees have concluded that no increase in fees should be implemented for 2024. |||| |---|---|---| ||**2024**|**2023**| |Honorary Fellows|-|-| |UK Fellows|£549.00|£549.00| |Retired Fellows|£259.00|£259.00| |Overseas Fellows|£274.50|£274.50| |UK Members|£549.00|£549.00| |Retired Members|£259.00|£259.00| |Overseas Members|£274.50|£274.50| |Licentiate|£355.00|£355.00| |Overseas Licentiate|£177.50|£177.50| |UK Affiliates|£250.00|£250.00| |Overseas Affiliates|£125.00|£125.00| |Associate|£165.00|£165.00| |Nurse/Midwife / Paramedic Affiliate|£30.00|£30.00| |Student Affiliate|£27.00|£27.00| |Retired Fellows/Members relinquished
LTP|£118.00|£118.00| Comparable rates for 2024 include: FRCP £660 FRCGP £296 FFOM £630 FRCPath £651 Dr Amy Hamm Hon Treasurer Date 25 April 2024 16 **Independent Auditor’s Report to Members of the Faculty of Forensic & Legal Medicine** ## **Opinion** We have audited the financial statements of the Faculty of Forensic & Legal Medicine (the 'charity') for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of 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 charity's affairs as at 31 December 2023 and of its incoming resources and application of resources 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 Charities Act 2011. ## **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 Auditors' 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 United Kingdom, including the Financial Reporting Council'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. ## **Other Matters** The financial statements of Faculty of Forensic & Legal Medicine for the year ended 31 December 2022 were unaudited. ## **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 Auditors' 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 17 ## **Independent Auditor’s Report to Members of the Faculty of Forensic & Legal Medicine** 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. ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: - the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. ## **Responsibilities of trustees** As explained more fully in the Trustees' Responsibilities Statement, the Trustees are responsible for the preparation of the financial statements which 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 charity or to cease operations, or have no realistic alternative but to do so. ## **Auditors' responsibilities for the audit of the financial statements** We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act 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 Auditors' 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. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: - Enquiry of management around actual and potential litigation and claims; - Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias; - Reviewing minutes of meetings of those charged with governance; 18 ## **Independent Auditor’s Report to Members of the Faculty of Forensic & Legal Medicine** - Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report. ## **Use of our report** This report is made solely to the charity's members, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an Auditors' 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 charity and its members, as a body, for our audit work, for this report, or for the opinions we have formed. ## **Bianca Silva BA, ACA, DChA (Senior Statutory Auditor)** for and on behalf of ## **MHA** Statutory Auditors Maidenhead, United Kingdom ## Date: 2 May 2024 MHA is the trading name of MacIntyre Hudson LLP, a limited liability partnership in England and Wales (registered number OC312313) MHA are eligible to act as auditors in terms of section 1212 of the Companies Act 2006 19 ## **Faculty of Forensic and Legal Medicine** ## **Statement of Financial Activities for the year ended 31 December 2023** |**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**2023**
**Notes**
£
£
£
**Income and endowments from:**
Charitable activities
**3**
519,547
581,828
1,101,375
Investments
**4**
33,349
-
33,349
**Total**
552,896
581,828
1,134,724
**Expenditure on:**
Raising funds
**5**
1,567
-
1,567
Charitable activities
**5**
470,857
580,299
1,051,156
**Total**
472,424
580,299
1,052,723
Net (loss)/gains on investments
**11**
16,493
-
16,493
**Net surplus/(deficit) and net movement in funds**
96,965
1,529
98,494
**Reconciliation of funds:**
Total funds brought forward
888,615
73,147
961,762
**Total funds carried forward**
985,580
74,676
1,060,256|**Total**
**2022**
£
634,726
15,634
650,360
1,705
463,195
464,900
(39,886)
145,574
816,188
961,762| |---|---| All of the above represent continuing operations. There are no gains and losses other than those shown above. The notes on pages 23 to 31 form part of these financial statements. - 20 - ## **Faculty of Forensic and Legal Medicine** ## **Balance Sheet as at 31 December 2023** |**Notes**
**£**
**£**
**Fixed Assets:**
Intangible assets
**9**
10,178
Tangible assets
**10**
41,835
Investments
**11**
566,819
**_Total fixed assets_**
618,832
**Current Assets:**
Debtors
**12**
153,719
Cash at bank and in hand
**13**
564,754
**_Total current assets_**
718,473
**Liabilities:**
Creditors: amounts falling due
within one year
**14**
277,049
**_Net current assets_**
441,424
**_Total net assets_**
1,060,256
**Funds of the Charity**
Restricted funds
**15**
74,676
Unrestricted funds
**16**
985,580
**_Total charity funds_**
1,060,256
**2023**|**£**
**£**
14,701
44,753
534,713
594,167
153,948
451,413
605,361
237,766
367,595
961,762
73,147
888,615
961,762
**2022**| |---|---| Approved by the Board of Trustees and authorised for issue on 25 April 2024 and signed on their behalf by: Dr Amy Hamm Trustee The notes on pages 23 to 31 form part of these financial statements. - 21 - ## **Faculty of Forensic and Legal Medicine** ## **Statement of cash flows for the year ended 31 December 2023** |**2023**
**Note**
£
**Cash flows from operating activities**
Net cash provided by (used in) operating activities
**A**
107,289
**Cash flows from investing activities**
Dividends and interest received
33,349
Purchase of property, plant and equipment
(11,684)
Proceeds from sale of investments
6,561
Purchase of investments
(22,174)
**Net cash provided by (used in) investing activities**
6,052
Change in cash and cash equivalents in the year
113,341
Cash and cash equivalents at the beginning of the year
**B**
451,413
**Cash and cash equivalents at the end of the year**
564,754
**Notes to statement of cash flows for the year ended 31 December 2023**
**A. Reconciliation of net income to net cash flow from operating activities**
**2023**
£
**Net income for the reporting period (as per the**
**statement of financial activities)**
98,494
**Adjustments for**
Depreciation and amortisation charges
19,125
(Gains)/losses on investments
(16,493)
Dividends and interest received
(33,349)
(Increase)/decrease in debtors
229
Increase/(decrease) in creditors
39,283
**Net cash provided by (used in) operating activities**
107,289
**B. Analysis of cash and cash equivalents**
**2023**
£
Cash at bank and in hand
23,441
Short term deposit account
535,457
Investment account (less than 30 days)
5,856
**Total cash and cash equivalents**
564,754|**2022**
£
70,787
15,634
(17,855)
543,826
(558,094)
(16,489)
54,298
397,115
451,413
**2022**
£
145,574
14,528
39,886
(15,634)
(108,636)
(4,931)
70,787
**2022**
£
22,550
427,940
923
451,413| |---|---| During the current and prior year, there were no changes in net debt other than the cashflows of the entity, as presented above. The notes on pages 23 to 31 form part of these financial statements. -22 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023** ## **1 Charity information** The Faculty of Forensic and Legal Medicine is registered with the Charity Commission for England and Wales and is unincorporated. The charity registration number is 1119599 and the principal office is 11 St Andrews Place, London, NW1 4LE England. ## **2 Accounting Policies** ## **(a) Basis of preparation and assessment of going concern** The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (2019) preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)and the Charities Act 2011 and UK Generally Accepted Practice. The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The functional currency of the Faculty is considered to be GBP because that is the currency of the primary economic environment in which it operates. The Faculty falls within the definition of a public benefit entity as defined by FRS 102. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared on a going concern basis. The Trustees have considered relevant information, including the annual budget, the expected impact on future working capital requirements and the impact of subsequent events in making their assessment. The Trustees have performed an analysis of forecast budget and future cash funding requirements taking into account the potential impact on the activities of the Charity. This analysis also considers the effectiveness of available measures to assist in mitigating the impact. Based on these assessments and having regard to the resources available to the Charity, the Trustees have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing these financial statements. ## **(b) Income recognition** All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Investment income is recognised upon notification by the investment advisor or bank. Grants and donations are only included in the Statement of Financial Activity when the charity has unconditional entitlement to the resources. Where the donor imposes conditions that the resource is expended in a future accounting period, income is recorded as deferred income at the balance sheet date and a creditor is included under deferred income. - 23 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023 - Continued** ## **2 Accounting Policies (continued)** ## **(c) Expenditure recognition** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis and includes VAT where applicable. The Faculty is not registered for VAT. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. ## **(d) Support and governance Costs** Governance costs include costs of the preparation of statutory accounts, the cost of statutory audit, the costs of trustee meetings and cost of any legal and professional advice to trustees on governance on constitutional matters. All support costs are allocated to activities on a basis consistent with the use of these resources. The allocation method and cost of each support is given in note 5 to the accounts. ## **(e) Costs of raising funds** The cost of raising funds consist of investment management costs and related professional fees. ## **(f) Intangible fixed assets and amortisation** Intellectual property rights are included at cost less amortisation, being between 5% and 33.3% on a straight line basis. ## **(g) Tangible fixed assets and depreciation** Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at historical cost or a reasonable value on receipt. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Computer equipment - between 20% and 33.3% straight line method Software and website - 20% straight line method ## **(h) Fixed asset investments** Investments are initially recognised at their transaction value and subsequently measured at their market value as at the balance sheet date using the closing quoted market price. The Faculty does not acquire or use put options, derivatives or other complex financial instruments. ## **(i) Realised and unrealised investment gains and losses** All gains and losses are taken to the Statement of Financial Activities as they arise. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year. As investments are revalued to fair value continously, no realised gains and losses arise. ## **(j) Pensions** Contributions towards staff defined contribution personal pensions are charged to the Statement of Financial Activities as they become payable. The Faculty has no liability beyond its contributions and paying across the deductions for the employees share of contributions. - 24 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023 - Continued** ## **2 Accounting Policies (continued)** ## **(k) Foreign currency translations** Monetary assets and liabilities are translated at rates of exchange ruling at the balance sheet date. Transactions in foreign currencies undertaken in the year have been translated at the rate ruling at the date of the transaction. Gains and losses on foreign exchange are recorded in the Statement of Financial Activities as they arise. ## **(l) Funds structure** Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Further details of the funds are included in Notes 15 and 16. ## **(m) Financial Instruments** Charity are as follows: Debtors - trade and other debtors (including accrued income) are basic financial instruments and are debt instruments measured at amortised cost as detailed in Note 12. Prepayments are not financial instruments. Cash at bank - is classified as a basic financial instrument and is measured at face value. Liabilities - trade creditors, accruals and other creditors will be classified as financial instruments, and are measured at amortised cost as detailed in Note 14. Deferred income is not deemed to be a financial liability, as in the cash settlement has already taken place and there is simply an obligation to deliver charitable services rather than cash or another financial instrument. ## **(n) Critical accounting judgements and key sources of estimation uncertainty** The preparation of financial statements may require management to make judegments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and assumptions are based on historical experience and other factors that are considered to be relevent. Actual results may differ from the estimates used and may cause a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. Estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and any future periods if the revision affects current and future periods. No judgements other than those involving estimations have been made by management in the process of applying accounting policies in the prepartion of these statements. There were no significant areas of estimation uncertainty in respect of the financial statements to 31 December 2023. - 25 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023 - Continued** ## **3 Income from Charitable Activities** |Membership
Conferences
Educational
Publications and journal
Sundry income|**Unrestricted**
**Restricted**
**2023**
**Funds**
**Funds**
**Total**
£
£
£
223,945
-
223,945
37,168
-
37,168
223,944
581,828
805,772
32,590
-
32,590
1,900
-
1,900
519,547
581,828
1,101,375|**2022**
**Total**
£
227,690
32,125
346,370
26,441
2,100
634,726| |---|---|---| The total restricted income in the prior year applicable to educational activity was £93,914. No other restricted funds were recognised within income from charitable activities in the prior year. |**4 Investment Income**
Dividends
Interest on Investments
Bank interest earned on cash balances|**2023**
£
22,174
6,636
4,539
33,349|**2022**
£
15,325
-
309
15,634| |---|---|---| In both years all investment income is attributable to unrestricted income funds. ## **5 Expenditure** |**On raising funds**
Investment management costs
**On charitable activities**
Membership
Conference
Educational
Publications and journal|**Direct Costs**
**Support**
**costs**
**2023**
£
1,567
-
1,567
40,990
62,539
103,529
28,911
6,957
35,868
867,286
33,594
900,880
4,524
6,355
10,879
941,711
109,445
1,051,156|**2022**
£
1,705
216,459
21,819
220,393
4,524
463,195| |---|---|---| Total support costs of £54,500 were allocated to Membership in 2022. A breakdown of support costs incurred can be seen below. |**Expenditure by fund**
**On raising funds**
Investment management costs
**On charitable activities**
Membership
Conference
Educational
Publications and journal|**Total**
**Unrestricted Restricted**
**2023**
£
£
£
1,567
-
1,567
103,529
-
103,529
35,304
564
35,868
321,145
579,735
900,880
10,879
-
10,879
470,857
580,299
1,051,156|**Total**
**2022**
£
1,705
216,459
21,819
220,393
4,524
463,195| |---|---|---| The total restricted expenditure applicable in the prior year to educational activity was £79,414. - 26 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023 - Continued** ## **5 Expenditure (continued)** **Analysis of support costs is as follow:** |Allocation basis
Administrative overheads
Income
Information technology
Income
Human resources
Salaries
Governance
Income|**2023**
£
23,916
22,631
41,349
21,549
109,445|**2022**
£
23,368
19,158
-
11,974
54,500| |---|---|---| The bases of allocation used for support costs are as follows: Income: costs are apportioned in proportion to income generated. Salaries: this is apportioned as a fraction of use of staff for each activity. |**6 Governance costs**
Auditors' fees
Independent examiner's fees
Accountancy fees|**2023**
£
16,800
-
16,820
33,620|**2022**
£
-
3,780
6,410
10,190| |---|---|---| ## **7 Trustees' Expenses** Travel expenses of £549 (2022: £3,037) were reimbursed to 5 (2022: four) trustees, being £124 in respect of travel to trustees board meetings and £425 for additional travel and examination costs. |**8 Staff Costs**
Salaries
Social security costs
Pension costs|**2023**
£
278,585
23,920
5,637
308,142|**2022**
£
143,179
10,676
2,484
156,339| |---|---|---| There were an average of 8 employees in the year (2022: 4). All staff costs are allocated to charitable activities. No employee earned in excess of £60,000 per annum in the current or prior year. The trustees received no remuneration in their capacity as trustees. Details of other payments paid to trustees are included in Note 18. The trustees consider the board of trustees, in particular the President Dr Bernadette Butler, the Treasurer Dr Amy Hamm, and Registrar, Dr Iain Brew, to be the key management personnel of the charity. The key management personnel received no remuneration in the current or prior year. - 27 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023 - Continued** ## **9 Intangible Fixed Assets** |**Cost**
At 1 January 2023
At 31 December 2023
**Amortisation**
At 1 January 2023
Charge for the year
At 31 December 2023
**Net book value at**
At 31 December 2023
At 31 December 2022|£
107,980
107,980
93,279
4,523
97,802
10,178
14,701| |---|---| Intangible fixed assets are included at cost less amortisation and comprise a 50% interest in the Intellectual Property Rights to the journal publication of the Faculty of Forensic and Legal Medicine and a 50% interest in the Intellectual Property Rights of the E Learning project. ## **10 Tangible Fixed Assets** |**Cost**|**Website under Software**
**Computer**
**Construction & Website**
**Equipment**
**Total**
£
£
£| |---|---| |At 1 January 2023|8,220
45,600
10,479
64,299| |Additions in the year|9,096
-
2,588
11,684| |Transfers|(17,316)
17,316
-
-| |At 31 December 2023|-
62,916
13,067
75,983| |**Depreciation**|| |At 1 January 2023|-
18,240
1,306
19,546| |Charge for the year|-
11,140
3,462
14,602| |At 31 December 2023|-
29,380
4,768
34,148| |**Net book value at**|| |At 31 December 2023|-
33,536
8,299
41,835| |At 31 December 2022|8,220
27,360
9,173
44,753| - 28 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023 - Continued** |**11 Investments**
Market value at 1 January 2023
Additions to investments at cost
Disposal proceeds
Net gain/(loss) on revaluation
Market value at 31 December 2023
Historical cost at 31 December 2023
**The above investments are held as follows:**
Listed on UK Stock Exchange|**Unrestricted Restricted**
**Total**
**General**
**2023**
£
£
£
534,713
-
534,713
22,174
-
22,174
(6,561)
-
(6,561)
16,493
-
16,493
566,819
-
566,819
573,513
-
573,513
£
566,819|**Total**
**2022**
£
560,331
558,094
(543,826)
(39,886)
534,713
558,094
£
534,713| |---|---|---| ## **The investment portfolio** The Faculty's investments are all invested in a Multi-Asset Fund specifically tailored for Charity Responsible Investment. |**12 Debtors**
Trade debtors
Prepayments
Accrued income
**13 Cash at bank and in hand**
Investment accounts
Cash at bank
**14 Creditors: amounts falling due within one year**
Trade creditors
Other taxes and social security costs
Other creditors
Accruals
Deferred income|**2023**
£
13,779
12,668
127,272
153,719
**2023**
£
5,856
558,898
564,754
**2023**
£
41,012
7,332
4,925
81,224
142,556
277,049|**2022**
£
30,479
5,855
117,614
153,948
**2022**
£
923
450,490
451,413
**2022**
£
25,876
8,564
1,392
39,816
162,118
237,766| |---|---|---| Deferred income brought forward of £162,118 was released in the year and £142,556 was deferred during the year. Deferred income relates to membership and other income for which entitlement is met in the following financial period. - 29 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023 - Continued** ## **15 Restricted funds** |WG Johnston Memorial Fund
David Jenkins Memorial Fund
Apothecaries Fund
Instutute for Addressing Strangulation Fund
WG Johnston Memorial Fund
David Jenkins Memorial Fund
Apothecaries Fund
Instutute for Addressing Strangulation Fund|**Balance at**
**01/01/2023**
**Income**
**Expenses**
£
£
£
33,754
-
-
23,799
-
-
794
300
(369)
14,800
581,528
(579,930)
73,147
581,828
(580,299)
**Balance at**
**01/01/2022**
**Income**
**Expenses**
£
£
£
33,754
-
-
23,799
-
-
1,094
300
(600)
-
93,614
(78,814)
58,647
93,914
(79,414)|**Balance at**
**31/12/2023**
£
33,754
23,799
725
16,398
74,676
**Balance at**
**31/12/2022**
£
33,754
23,799
794
14,800
73,147| |---|---|---| The David Jenkins Memorial Fund is to be utilised to support educational, teaching or research projects, in the field of forensic medicine. The WG Johnston Memorial Fund will be used to assist Fellows, Members and Affiliates of the Faculty and other qualifying practitioners, with grants in forensic and legal medicine, as well as supporting appropriate publications, educational and training programmes. The Apothecaries Fund represents grant income to be used to subsidise the cost of taking the Licentiate examination. Of the total Grant income received £2,100 has been deferred at the year end. The Institute for Addressing Strangulation Fund represents the Home Office Grant to be used for Preventing Violence Against Women and Girls, and Support Children: ‘What works’ funding to set up the Institute for Addressing Strangulation and run training, raising awareness and research into Strangulation and Suffocation in partnership with SafeLives and Bangor University. ## **16 Unrestricted funds** |Opening balance
Net surplus for the year
Closing balance|**2023**
£
888,615
96,965
985,580|**2022**
£
757,541
131,074
888,615| |---|---|---| - 30 - ## **Faculty of Forensic and Legal Medicine** ## **Notes to the financial statements for year ended 31 December 2023 - Continued** ## **17 Analysis of net assets between funds** |Intangible fixed assets
Tangible fixed assets
Investments
Current assets
Creditors due within one year
Intangible fixed assets
Tangible fixed assets
Investments
Current assets
Creditors due within one year|**Unrestricted Restricted**
**Total**
**funds**
**funds**
**funds**
**2023**
**2023**
**2023**
£
£
£
10,178
-
10,178
22,191
19,644
41,835
566,819
-
566,819
601,356
117,117
718,473
(214,964)
(62,085)
(277,049)
985,580
74,676
1,060,256
**Unrestricted Restricted**
**Total**
**funds**
**funds**
**funds**
**2022**
**2022**
**2022**
£
£
£
14,701
-
14,701
29,854
14,899
44,753
534,713
-
534,713
511,045
94,316
605,361
(201,698)
(36,068)
(237,766)
888,615
73,147
961,762| |---|---| ## **18 Related party transactions** All the Trustees are fellows or members of the Faculty. They pay subscriptions for membership at the same rates as all other members and have no benefits as Trustees in respect of any other services of the Faculty. The following related party transactions payments were incurred in respect of Trustees: (i) Payments totalling £Nil (2022: £10,887) were made to Trustees in respect of fees to facilitate at the GFM Course. Payments were made to Dr Stark £Nil (2022: £10,887). Payment terms were agreed by the Board as being in the best interest of the Charity and are allowable under the Charity's Standing Orders. Further details have been provided in the Trustees Report. (ii) Trustees' expenses reimbursed are included in Note 7. (iii) Payments totalling £20,348 were made to Abi Bartlett as a consultant for service provided to the Faculty outside of her role as Trustee, as Project Lead for the development of examination process. Payment terms were agreed by the Board as being in the best interest of the Charity and are allowable under the Charity's Standing Orders. Further details have been provided in the Trustees Report. (iv) Payments totalling £52,820 were made to Catherine White as Medical Director of the Instutute for Addressing Strangulation. Payment terms were agreed by the Board as being in the best interest of the Charity and are allowable under the Charity's Standing Orders. Further details have been provided in the Trustees' Report. - 31 -