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2023-04-05-accounts

		Page
Reference and administrative details ofthe charity, its Trustees and advisers
Trustees' report		2-5
Trustees' responsibilities statement
Independent auditors'	report on the financial statements	7-10
Statement offinancial	activities
Balance sheet		12
Notes to the financial	statements	13-23

				Unrestricted	Total	Total
				funds	funds	funds
			Note	2023f	2023f	2022
Income from:
Investments				1,374	1,374	905
Other income				85,196	85,196	17,655
Total income				86,570	86,570	18,560
Expenditure on:
Charitable activities				61,693	61,693	22,610
Total expenditure				61,693	61,693	22,610
Net income/(expenditure)		before net gains on
investments				24,877	24,877	(4,050)
Net gains on investments				4,609	4,609	11,530
Net movement in funds				29,486	29,486	7,480
Reconciliation offunds:
Total funds brought	forward			213,672	213,672	206,192
Net movement in funds				29,486	29,486	7,480
Total funds carried forward				243,158	243,158	213,672

					2023		2022
			Note
Fixed assets
Investments					39,932		35,323
					39,932		35,323
Current assets
Debtors			10	4,788		819
Cash at bank	and in hand			204,433		182,062
				209,221		182,881
Creditors: amounts		falling due within one
year				(5,995)		(4,532)
Net current assets					203,226		178,349
Total net assets					243,158		213,672
Charity funds
Unrestricted	funds				243,158		213,672
Total funds					243,158		213,672

			Unrestricted	Total
			funds	funds
			2023	2023f
Dividends	from quoted	investments	1,094	1,094
Bank interest			280	280
			1,374	1,374
			Unrestricted	Total
			funds	funds
			2022	2022
Dividends	from quoted	investments	890	890
Bank interest			15	15
			905	905

		Unrestricted	Total
		funds	funds
		2023f	2023f
Subscriptions		18,130	18,130
Conference	income	67,066	67,066
		85,196	85,196

		Unrestricted	Total
		funds	funds
		2022f	2022f
Subscriptions		17,655	17,655
Conference	income
		17,655	17,655

HE YEAR	ENDED 5	APRIL 2023
			2023	2022
Detailed breakdown		ofincome from subscriptions
Asia Pacific			35	35
Australia			978	1,057
Austria			694	653
Belgium			143	148
Brazil			103	70
Canada			294	304
Czech Republic			109	109
France			507	746
Germany			2,998	2,720
Hong Kong			35	35
Israel			80	80
Italy			1,586	'/,394
Japan			3,900	3,900
Morocco				35
Netherlands			1,134	1,092
New Zealand			35	35
Pakistan			49	35
Portugal			543	543
South Africa			35	35
Scandinavia			494	507
Switzerland			533	533
Tunisia				50
UK and Ireland			3,094	2,820
USA			661	614
Individual	members		90	105
			18,130	17,655

			Unrestricted
			funds	Total
			2023f	2023f
Audit and accountancy		fees	4,296	4,296
Bank charge			220	220
Computer	and website	costs	2,631	2,631
Conference	expenses		44,821	44,821
Exceptional	write offof	bad debts
Foreign exchange			(90)	(90)
Insurance			816	816
Legal and	professional	fees	1,320	1,320
Miscellaneous expenses			681	681
Travel and	accommodation		6,998	6,998
			61,693	61,693
			Unrestricted
			funds	Total
			2022f	2022
Audit and accountancy		fees	4,680	4,680
Bank charge			33	33
Conference	expenses
Computer	and website	costs	3,042	3,042
Exceptional	write offof	bad debts	13,984	13,984
Foreign exchange			65	65
Insurance			806	806
Legal and	professional	fees
Miscellaneous expenses
Travel and	accommodation
			22,610	22,610

			2023f	2022
Fees payable to the charity's	auditor for the audit ofthe charity's	annual
accounts			4,296	4,680

	Investments
	in
	subsidiary	Listed
	companies	investments	Total
Cost or valuation
At 6 April 2022	100	35,223	35,323
Revaluations		4,609	4,609
At 5 April 2023	100	39,832	39,932
Net book value
At 5 April 2023	100	39,832	39,932
At 5April 2022	100	35,223	35,323

The follow	ing	was a subsidiary un	dertaking oft	dertaking oft	he charity:	he charity:
Name			Company		Registered office or principal		Principal	activity
			number		place ofbusiness
International		Orthoptic Congress	12145542		14-16Dowgate	Hill, London,	Organisation		of
Limited					EC4R 2SU		Orthoptic	Congresses
Class of		Holding
shares
Ordinary	A	100'/o
Shares
The financial		results ofthe subsidiary		for the year were:
Name								Net	assets
International		Orthoptic Congress	Limited						100

		2023	2022
		E
Due within one year
Trade debtors		4,139	185
Prepayments	and accrued income	649	634
		4,788	819

					2023f	2022f
Trade creditors					825
Amounts	owed to group undertakings				100	100
Accruals	and deferred income				5,070	4,432
					5,995	4,532
					2023f	2022
Included	in Accruals and Deferred income is the following			balance:
Deferred	income at 6 April 2022
Resources deferred		during the year			710
Amounts	released	from previous	periods
					710

										2023	2022
Financial	assets
Financial	assets	measured	at	fair	value	through	income	and	expenditure	39,832	35,223