## Faculty of Forensic & Legal Medicine of the Royal College of Physicians # **Accounts and Report for the year ended 31 December 2024** **Registered Charity No. 1119599 Faculty of Forensic and Legal Medicine** ## **Index** |||**Page**| |---|---|---| |
**1.**||**1 - 13**| |
**2.**|**Report**|**14 - 15**| |
**3.**|**Independent Audito**|**16 - 18**| |
**4.**|**Statement of Financial Activities**|**19**| |**5.**|**Balance Sheet**|**20**| |
**6.**|**Statement of Cash Flows**|**21**| |**7.**






|**Notes to the Financial Statements**|**22 - 30**| **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** The Trustees present their annual report and financial statements of the Faculty of Forensic and Legal Medicine for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in Notes 1 & 2 to the and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Faculty of Forensic & Legal Medicine do not hold fundraising events. ## **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 - 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 2024** ## _**(continued)**_ ## **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 2024 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 2024 was 880 which is an increase from 31 December 2023 when we had 807 members. We have grown the SDS section with a number of Australasian Foundation Members and Fellows elected. 2 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ ## **Achievements and performance** _**(continued)**_ Appointed the seventeenth David Jenkins Professor, Dr Michael Freeman. Appointed - President - Elect Dr Alex Gorton Assistant Academic Dean Dr Remy Bahl Sexual Offence Medicine Lead Dr Marie-Elle Vooijs Assistant Sexual Offence Medicine Lead Dr Helen Mills - Lead Facilitators GFM Dr Rudo Masanzu and Dr Sarah Hull Faculty Board Paramedic member - Mr Taylor Holman Faculty Board Pharmacy member - Mr Martin England Faculty Board RCP PCN Rep - Met with the IOPC to discuss sharing learning from a death in custody. - This year the Faculty froze the membership fees for a sixth year, the fees have not increased since July 2018. - Continued to offer a discount for FFLM members with Bond Solon. - Continued to offer Dell discounts to Members. Three applications received for the Medical Undergraduate Prize. - The 2024 winner of the SR Johnson prize was Freddie Johnson, and his research project was Experimental modelling of the unicortical internal surface laryngeal fracturing, identified by detailed histological processing, in a fatal case of applied neck pressure. - Continued successfully with a virtual office environment, since 2019. - Weekly Bulletins sent to the membership every Friday since 2015. - X, Facebook, and - LinkedIn. With an addition of BlueSky. - Reviewed the Standing Orders approved by the Royal College of Physicians. - Reviewed cyber-security protection, initiated cyber security training for all users of FFLM email accounts. Held a fourth strategy day which took place on 04 June 2024 - A fifth person attained specialist status in forensic and legal medicine. - Appointed a Data Protection Officer provider and controller for DP incidents. - Decided to appoint a CEO and developed a job description and advertisement. 3 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ ## **Achievements and performance** _**(continued)**_ - Worked towards firming up our governance and infrastructure by developing a risk register with controls in place - 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. - Launch of Guidelines for Clinical Management of Non-Fatal Strangulation in Acute and Emergency Services. This is the culmination of months of work led by Professor Cath White with Royal Colleges and clinical professional bodies. This is a huge step forward in improving the response to victims. - IFAS launched new Guidance for the Police to help support their responses to strangulation cases. https://ifas.org.uk/guidance-for-police-management-ofstrangulation. - The Institute also launched a new survey to gather information on the experiences of strangulation amongst those working in the sex industry. This can be shared amongst relevant practitioners and individuals. https://ifas.org.uk/sex-worker-experiences-ofstrangulation-survey-and-resources. - IFAS launched a new report on strangulation during consensual sex in the UK: https://ifas.org.uk/report-on-strangulation-during-sex-in-the-uk. ## **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. - Drink and Drug Driving (D3) Practitioners Group (Department for Transport) NPCC Healthcare Advisory Group (Custody). - Academy of Royal Colleges (Wales). 4 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ ## **Achievements and performance** _**(continued)**_ 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. - D3 Practitioners Group Nitrous Oxide - Body Worn Video (BWV) in the Emergency Department (ED) SARC Improvement Board - Custody Healthcare Equivalence Advisory Board RCPCH Project Board Purple book - . - The FFLM submitted comments to the ACMD Call For Evidence for the Nitrous Oxide -Group. - Contributed to healthcare aspect of NPCC guidance on body worn video 2024 - Invited to support Royal College of Emergency Medicine in development of their best practice guidelines (1st meeting 31/10/2024) - Continue to sit on NPCC Less lethal weapons group, NPCC first aid clinical reference panel, BMA Forensic & Secure Environments group, Academy of Medical Royal Colleges (Wales) Council giving a voice to our members and vulnerable patient groups at a national level. - Provided input to support National Services Scotland in their development of a new target operating model for custody services embedding FFLM values and standards in their specification. ## **Consultations** - Forensic Science Code of Practice: Version 2 - NHS Constitution 10-year review - Intercollegiate Document Adult Safeguarding, published by the RCN - Sentencing guidelines for non-fatal strangulation - -specific requirements for DTN 102 Toxicology: - analysis for drugs in relation to s5A of the Road Traffic Act 1988 - support of regulatory reform - RCPCH on intercollegiate safeguarding guidance 5 ## **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** Trustees’ Report _**(continued)**_ **Achievements and performance** _**(continued)**_ ## **Publications** Throughout 2024, we updated 41 documents Including position statements: - Management of Non-Police (self-) Forensic Records (Forensic Notes, Samples and Photographs) - - ‘Self Swabbing Kits’ for survivors of sexual assault or rape Physician Associates - FFLM Endorsement of the Royal College of Physicians of Edinburgh Further Position Statement on Physician Associates 6 # **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ **Achievements and performance** _**(continued)**_ 24 candidates sat six exams candidates sat our DLM and Part 1 exam online. ## **Appendix A 2024 Webinar Programme** **----- Start of picture text -----**
Forensic Hair Analysis as a Dr Lawrence K. Tuesday 30 January
Toxicological Tool for the Acheampong, Medical
Detection of Psychoactive Director, Ghana
Substances in Inmates
Prisons Service
Forensic Trace Evidence: A Dr Lawrence K. Tuesday 20 February
significant skill in Forensic Acheampong, Medical
Medicine Director, Ghana
Prisons Service
Structural Brain Injury and Dr J Emer Monday 18 March
Other Related Mental Health MacSweeney,
Issues Consultant
Neuroradiologist
Botanical Origins of Prof Alan Boyd, Wednesday 29 May
Pharmaceutical Medicines
Purple Book Update Dr Joanne Gifford Thursday 24 October
Learning from incidents in the Dr Catherine Glover Wednesday 20 November
female estate
Drugs & Alcohol Management Prof Margaret Stark Wednesday 27 November
in Custody
Death Certification Reforms Dr Alex Gorton Thursday 12 December
And The Medical Examiner
**----- End of picture text -----**
7 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ ## **Financial review** 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 £973,390 (2023 £1,101,375 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 £81,261. Although market conditions remain difficult, it remains financially sound with the balance sheet showing total charity funds increasing from £1,060,256 to £1,141,517. ## **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 reinvested. As the investment strategy is executed through a Charity fund only, there is substantial diversification of investments. The portfolio rose by 8.1% in 2024 versus the benchmark growth of 1%. The market value of the investments shown on the balance sheet on 31 December 2024 stood at £615,011. ## **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. 8 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ ## **Risk Management** 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 2024 was £494,817. The reserves are currently at a ratio of 2.35, which is above the reserves policy. The Board agreed to the following suggestions to reduce the current reserves level - to appoint a Chief Executive Officer, - Subscription fees will be frozen for another year, - agreed to explore the need for an additional member of administrative staff - offer financial incentive to examiners - increase the fee paid to actors for the examination days. The total charity funds held on 31 December 2024 were £1,141,517 of which the balance held as unrestricted funds was £1,067,809. £1,036,120 are regarded as free reserves, after allowing for funds tied up in tangible and intangible fixed assets. Actual 12-month cash payments totalled £440,389. 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** which, under the Byelaws deriving from its Royal Charter, can create Faculties. The 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 9 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ ## **Trustee recruitment** 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. ## **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 (Dr Alex Gorton) received payments approved by the Board for a facilitator 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 a conflict of interest arises. ## **Future plans** - 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. 10 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ **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 ## **Solicitors** Field Fisher Waterhouse, 35 Vine Street, London EC3N 2AA **Board of Trustees Title Start Date End Date** Professor Paul Marks Past President 12/05/2023 01/11/2024 Dr Bernadette Butler President 12/05/2023 Dr Alex Gorton President Elect 05/11/2024 Dr Iain Brew Registrar 12/05/2023 Dr Amy Hamm Treasurer 06/05/2022 Dr Deryn Evans Academic Dean 12/05/2023 Dr Elizabeth Sevink Vice President, FP 12/05/2023 Miss Elaine Cook Vice President, DLA 06/05/2022 Miss Stacey Shelley Vice President, 12/05/2023 Assistant Registrar and Conference Dr Anton van Dellen Subcommittee Chair 08/12/2021 Dr Catherine White 12/03/2011 Dr David Cohen RCP Rep 07/07/2021 05/011/24 John Gall 11/05/2023 **Co-opted Members:** Dr Amandeep Ranu 12/05/2023 11 ## **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** _**(continued)**_ ## **Reference and administrative information (continued)** ## **Lay Members:** Dr Michael Robertson Peter Rees Collette O'Connor Dr Michael Robertson 30/04/2009 05/03/2024 Peter Rees 04/11/2020 05/11/2024 Collette O'Connor 05/11/2024 **Ordinary Members:** Mr Benjamin Sylvester Paramedic 06/09/2019 05/11/2024 Mr Taylor Holman Paramedic 05/11/2024 Vincent Davidson Dr 04/03/2020 Dr Charles Sanderson Dr 07/07/2021 Dr James Goodrich 22/06/2022 Abi Bartlett Nurse 12/05/2023 Martin England Pharmacy 05/11/2024 12 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** ## _**(continued)**_ ## **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 22 April 2025 and signed on behalf of the board of trustees by: Dr Iain Brew Registrar 13 **Report of the trustees for the Faculty of Forensic & Legal Medicine for the year ended 31 December 2024** ## Faculty of Forensic & Legal Medicine of the Royal College of Physicians Financial Accounts for the year ended 31 December 2024 I present my report for the year ended 31 December 2024 which shows an overall surplus of £81,261 from both restricted and unrestricted funds. This includes gains arising from investments of £25,041. Our total income from charitable activities showed a decrease from £1,101,375 to £973,390; comprising of membership fees increasing slightly from £223,945 to £237,919; the 2024 conference which was held both virtually and in person generated an income of £32,608 whilst there was a substantial decrease in educational income from £805,772 to £664,979. Royalty income from publications and journals has risen to £37,884 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 £43,372 from last year’s £33,349 all of which was reinvested. Overall, the total expenditure on Charitable activities decreased this year to £960,414 to £1,051,156 as shown in note 5 to the financial statements with membership costs increased from £103,529 to £142,860. The conference costs were £51,005 and educational costs decreased from £900,880 to £751,442. The market value of the investments at year-end was £615,011 with an increase in capital of £25,041 as shown in note 11. The historical cost of the investments held at year-end stood at £596,664. 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 £564,754 to £643,795 at year end. 14 ## **Faculty of Forensic & Legal Medicine** The trustees have concluded that no increase in fees should be implemented for 2025. |**2025**
**2024**|**2025**
**2024**|**2025**
**2024**| |---|---|---| |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 2025 include: |FRCP|£680| |---|---| |FRCGP|£613| |FFOM|£630| |FRCPath|£671| Dr Amy Hamm Hon Treasurer Date 22 April 2025 15 Faculty of Forensic and Legal Medicine Statement of Financial Activities for the year ended 31 December 2024 Unrestricted Funds Restrirted nds Total 2024 Total 2023 Notes Income and endowments from: Donations Charitable activities Investments 1.679 472.850 43,372 1,679 973.390 43,372 s(￿.540 1.101.375 33,349 Total 517.901 5(Ll.540 1,018.441 1,134.724 Expenditure on: Raising fund5 Charitable activities 1,807 458.￿6 1,807 960.414 1,567 1,051.156 501.508 Total 460,713 501,508 962,221 1,052,723 Net Ilossllgains on investments Net surplus/{deficit) and net movement in funds li 25.041 82,229 25.041 81,261 16.493 98,494 19681 Reconciliation of funds: Total funds brought forward 985.580 74.676 1.060,256 961,762 Totsl fund5 carried fonyard 1,067,809 73,708 1,141,517 1,060,256 All of the above represent continuing operation5. There are no Éains and losses other than those shown above. The notes on pages 22 to 30 form part of these financial statements. 19- Faculty of Forensic and Legal Medicine Balance Sheet as at 31 December 2024 2024 2023 Notes Fixed Assets: Intangible assets Tangible assets Investments 5.654 26,035 615,011 646.7LKI 10.178 41,835 566,819 618,832 io li Totolfixedossets Current Assets: Debtors Cash at bank and in hand 12 13 253.857 643,795 897,652 153,719 564,754 718,473 Totol current ossets Liabilities: Creditors= amounts falling due within one year 14 402,835 277,049 Net current assets Totol net 05sets 494.817 1.141,517 441,424 1,060,256 Funds of the Charity Restricted funds Unrestricted funds 15 16 73,708 1,067,809 1,141,517 74,676 985,580 1,060,256 Total charityfvnd5 Approved by the Board of Trustees and avthorised for issue on 22 April 2025 and signed on their behalf bv: Dr Amy Hamrn Trustee The notes on pages 22 to 30 form part of these financial statements. 20- Faculty of Forensic and Legal Medicine Statement of cash flows for the year ended 31 December 2024 2024 2023 Note Cash Ilows from operating artivities Net cash provided by (used inl operating artivities 59,884 107,289 Cash Ilows from investing artivities Dividends and interest received Purchase of property. plant and equipment Proceeds from sale of investments Purchase of investments Net cash provided by (used inl investing activities 43,372 11,0641 33,349 111,6841 6,561 122,1741 6,052 123,1511 19,157 Change in cash and cash equivalents in the year 79,041 113,341 Cash and cash equivalents at the beginning of the year 564,754 451,413 Cash and cash equivalents at the end of the year 643,795 564,754 Notes to statement of cash flows for the year ended 31 December 2024 A. Reconciliation of net income to net cash flow from operating artivities 2024 2023 Net income for the reporting period las perthe statement of financial artivitiesl Adjustments for Depreciation and amortisation charges IGainsl/losses on investments Dividends and interest received Ilncreasel/decrease in debtors Increaselldecrea5el in creditors Net cash provided by {used inl operating activities 81,261 98,494 21,388 125,0411 143.3721 1100,1381 125,786 59,884 19,125 116,4931 133,3491 229 39,283 107,289 B. Analysis of cash and cash equivalents 2024 2023 Cash at bank and in hand Short term deposit account Investment account (less than 30 days) Total cash and cash equivalents 40,507 599.179 4,109 643.795 23,441 535,457 5,856 564,754 During the current and prior year, there were no changes in net debt other than the ca5hflows of the entity, as presented above. The notes on pages 22 to 30 form part of these financial statements. -21- Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024 I 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. NWI 4LE England. 2 Accounting Policies la} 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 Charities120191 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102land the Charities Act 2011 and UK Generally Accepted Prartice. The financial statements have been prepared to Eive a 'true and fairf 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 IFRS 1021 issued on 16 July 2014 rather than the Accounting and Reporting by Charities- Statement of Recommended Practice effective from l 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 notelsl to these accounts. The financial statements have been prepared on a going concern basis. The Trustees have considered relevant information, includinE the annual budget. the expetted 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. Ibl Income recognition All income is recognised orbce 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. -22- Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024- Continued 2 Accounting Policies {continued) Icl Expenditure recognition Liabilities are recognised as expenditure as soon as there is a legal or construrtive 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. Idl Support and governance Costs Governance costs include costs of the preparation of statutory accounts. the c05t 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 conslstent with the use of these re￿UrCeS. The allocation method and cost of each support is given in note 5 to the accounts. le) Costs of raising funds The cost of raising funds consist of investment management Costs and related professional fees. If) 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. Igl TanEible 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 Furniture and fittings 20% straight line method Software and website - 20% straight line method Ihl Fixed a55et investments Investments are initially recognised at their transartion value and Subsequently measured at their market value as at the balance sheet date usinE the closinE quoted market price. The Faculty does not acquire or use put options. derivative5 or other complex financial instruments. li) Realised and unrealised investment Eains 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 and1055es arise. (il 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. -23- Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024- Continued 2 Accounting Policies (continued) Ikl 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. 111 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. Im) Financial Instruments The Charity only holds basic Financial Instruments. The financial assets and financial liabilities of the Charity are as follows.. Debtors- trade and other debtors lincluding 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- 15 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 obli8ation to deliver charitable services rather than cash or another financial instrument. Inl Critical accounting judgements and key sour￿$ of estimation Un￿rtaInty The preparation of financial statements may require management to make judegment5, e5timate5 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. Artual 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 afferts current and future periods. No judgements other than those involving estimations, relating to depreciation policies and asset lives, 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 respett of the financial statements to 31 December 2024. -24- Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024- Continued 3 Income from Charitable Activities Unrestrirted Restrirted Funds Funds 2024 Total 2023 Total Membership Conferences Educational Publications and journal Sundry income 237,919 32.608 164.439 37,884 237,919 32.608 664,979 37,884 223,945 37.168 805,772 32,590 1,900 1.101.37S 500,540 472.850 500.540 973.390 The total restrirted income in the prior year applicable to educational artivity was £581,828. No other restricted funds were recognised within income from charitable activities in the prior year. 4 Investment Income 2024 2023 Dividends Interest on Investments Bank interest earned on cash balances 23,152 11,751 8.469 43,372 22,174 6,636 4.539 33.349 In both years all investment income is attributable to unrestricted income funds. 5 Expenditure Support costs Dirert Costs 2024 2023 On raising funds Investment management costs 1.807 1.807 1.567 On charitable activities Membership Conference Educational Publications and journal 42.733 41,413 713,616 4.524 802,286 100.127 9,592 37,826 10,583 158,128 142.860 51,005 751,442 15,107 960,414 103.529 35,868 900,880 10,879 1,051,156 Total support costs of £109.445 were allocated to Membership in 2023. A breakdown of support costs incurred can be seen below. Expenditure by fund Total 2024 Total 2023 Unrestrirted Restricted On raising funds Investment management costs 1.807 1.807 1.567 On charitable activities Membership Conference Educational Publications and journal 142,860 142,860 51.005 51.005 249,934 751,442 15,107 15,107 458,906 501,508 960,414 The total restrirted expenditure applicable in the prior year to educational activity was £580,299. -25- 103,529 35.868 900,880 10,879 1,051,156 501,508 Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024- Continued 5 Expenditure (continued) Analysis of support costs is as follow: Allocation basis 2024 2023 Administrative overheads Information technologv Human resources Governance Income Income Salaries Income 28.518 31,885 69,278 28,447 158,128 23.916 22,631 41,349 21,549 109,445 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 attivity. 6 Governance costs 2024 2023 Auditors, fees Accountancy fees 17.820 23,940 41,760 16.8CH) 16,820 33,620 7 Trustees, Expenses Travel expenses of £1.68312023- £5491 were reimbursed to 612023- five) trustees. being £517 in respect of travel to trustees board meetings and £1.166 for additional travel and examination costs. 8 Staff Costs 2024 2023 Salaries Social security costs Pension costs Life assurance costs 280,043 23.482 6,903 626 311,054 278,585 23.920 5,637 308,142 There were an average of 8 employees in the year12023= 81. 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 lain Brew, to be the key management personnel of the charity. The key management personnel received no remuneration in the current or prior year. -26- Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024- Continued 9 Intangible Fixed Assets Cost At l January 2024 Additions in the year On disposals At 31 December 2024 107,980 107,980 Amortisation At l January 2024 Charge for the year On disposals At 31 December2024 97.802 4,524 102,326 Net bookvalue at At 31 December 2024 5.654 At 31 December 2023 10.178 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 LearninE project. 10 Tangible Fixed Assets Website under Software Computer Construrtion & Website Equipment Total Cost At l January 2024 Additions in the year Disposals Transfers At 31 December 2024 62.916 13.067 1,064 75.983 1,064 62.916 14.131 77.047 Depreciation At l January 2024 Charge for the year On disposals At 31 December2024 29,380 12.583 4,768 4.281 34,148 16.864 41,963 9,049 51,012 Net bookvalue at At 31 December 2024 20,953 5,082 26,035 At 31 December2023 33,536 8,299 41,835 -27- Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024- Continued 11 Investments Unrestrirted Restricted General Total 2024 Total 2023 Market value at l January 2024 Additions to investments at cost Disposal proceeds Net gain/llossl on revaluation 566,819 23.151 566,819 23.151 534,713 22.174 16,5611 16,493 25,041 25,041 Market value at 310ecember 2024 615,011 615,011 566,819 Historical cost at 31 December 2024 596,664 596,664 573,513 The above investments are held as follows: Listed on UK Stock Exchange 615,011 566,819 The investment portfolio The Faculty's investments are all invested in a Multi-Asset Fund specifically tailored for Charity Responsible Investment. 12 Debtors 2024 2023 Trade debtors Other debtors Prepayments Accrued income 63.870 2.450 40,146 147,391 253,857 13,779 12,668 127,272 153,719 13 Cash at bank and in hand 2024 2023 Investment accounts Cash at bank Petty cash 4,109 639.686 5,856 558.898 643.795 564.754 14 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other taxes and social security costs Other creditors Accruals Deferred income 32,773 6,212 4.380 132,300 227,170 402,835 41,012 7,332 4.925 81,224 142,556 277,049 Deferred income brought forward of £142.556 was released in the year and £227,170 was deferred during the year. Deferred income relates to membership and other income for which entitlement is met in the following financial period. -28- Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024- Continued 15 Restrirted funds Balance at 0110112024 Balance at 3111212024 Income Expenses WG Johnston Memorial Fund David Jenkins Memorial Furbd Apothecaries Fund Instutute for Addressing Strangulation Fund 33,754 23,799 725 16,398 74.676 33,754 23,799 305 15,850 73,708 600 499,940 500,540 11.0201 1500,4881 ISOI,5081 Balance at 0110112023 Balance at 3111212023 Income Expenses WG Johnston Memorial Fund David Jenkins Memorial Fund Apothecaries Fund Instutute for Addressing Strangulation Fund 33.754 23,799 794 14.800 73,147 33,754 23,799 725 16.398 74,676 300 581.528 581,828 3691 1579.9301 1580,2991 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 prartitioners, 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 £1,500 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 Unrestrirted funds 2024 2023 Opening balance Net surplus for the year Closing balance 985,580 82,229 1,067,809 888,615 96.965 985,580 -29- Faculty of Forensic and Legal Medicine Notes to the financial statements for year ended 31 December 2024- Continued 17 Analysis of net assets between funds Unrestricted Restricted fvnds funds 2024 2024 Total funds 2024 Intangible fixed assets Tangible fixed assets Investments Current assets Creditors due within one year 5,654 5,654 12,186 26,035 615,011 615,011 769.844 127.808 897.652 1334.8861 167,9491 1402,8351 1.067.809 73.708 1.141.517 13.849 Unre5trirted Restricted funds funds 2023 2023 Total funds 2023 Intangible fixed assets Tangible fixed assets Investments Current assets Creditors due within one year 10,178 10,178 22,191 41,835 566.819 566.819 601.356 117,117 718,473 1214,9641 162,0851 1277,0491 985,580 74,676 1,060,256 19,644 18 Related party transartions 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- lil Payments totalling £1,38012023: Nil) were made to Trustees in respett of fees to facilitate at the CED Course. Payments were made to Dr Alex Gorton £1,38012023= Nill. 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. lill Trustees, expenses reimbursed are included in Note 7. liiil Payments totalling £47,00012023= £52,820) were made to Catherine White a5 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. livl Expenses totalling £9912023..Nill were incurred for flowers gifted to Trustees. Elairbe Cook was given flowers costing £19 following a car accident and Bernadette Butler was given flowers costing £80 for a landmark birthday and condolences for a family loss. -30- ## **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 2024 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 2024 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. ## **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 16 ## **Faculty of Forensic & Legal Medicine** responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **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. 17 ## **Faculty of Forensic & Legal Medicine** 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; - 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 trustees, 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 trustees 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 trustees, as a body, for our audit work, for this report, or for the opinions we have formed. ## **MHA** Chartered Accountants and Statutory Auditors Maidenhead, United Kingdom Date: 20 May 2025 MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542) MHA are eligible to act as auditors in terms of section 1212 of the Companies Act 2006. 18