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2024-06-30-accounts

REGISTERED COMPANY NUMBER: 07291886 (England and Wales) REGISTERED CHARITY NUMBER: 1140786

Report of the Trustees and

Financial Statements for the Year Ended 30 June 2024

for

British Society of Skeletal Radiologists

Andrew Curran (Senior Statutory Auditor) Prepared on behalf of APC Accountancy 73 Gilkes Street Middlesbrough TS1 5EH

British Society of Skeletal Radiologists

Contents of the Financial Statements for the Year Ended 30 June 2024

Page
Report of the Trustees 1 to 4
Report of the Independent Auditors 5 to 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 13
Detailed Statement of Financial Activities 14

British Society of Skeletal Radiologists

Report of the Trustees for the Year Ended 30 June 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main objective of the charity is the advance of education for the public benefit in the field of musculoskeletal imaging.

The charity achieves this by:

The charity's activities are deemed to be for the public benefit by increasing the skills and experience of skeletal radiologists who treat members of the general public.

Page 1

British Society of Skeletal Radiologists

Report of the Trustees for the Year Ended 30 June 2024

ACHIEVEMENT AND PERFORMANCE Charitable activities

During the year 2023/24, the BSSR held several face-to-face and online meetings.

A Trainee Musculoskeletal Conference was held on November 15th 2023. This was billed as a place to dive deep into "everything you wanted to know about MSK radiology but were too afraid to ask!" and was attended by over 700 online delegates.

The BSSR Grand Round series, started by Dr Priya Suresh, continued with a "Neck Pain' on January 25th 2024 with talks from Dr Jay Patel, Dr Alun Davies and Dr Maryam Rahiminejad. This online meeting was free to attend and very well received. The next BSSR Grand Round meeting is planned for November 2024 entitled "Wrist Pain" fromProfessor Donald Resnick - Professor Emeritus of Radiology at the University of California, San Diego, Former Chief, Musculoskeletal Imaging. Prof. Resnick has devoted more than 30 years to musculoskeletal radiology education. and written over 1100 scientific and educational articles (more than 100 published in Radiology), 72 book chapters, and 16 books on musculoskeletal radiology. He is a renowned lecturer, having given over 50 named lectures throughout the world. His list of dozens of awards and honours includes the American Roentgen Ray Gold Medal, Diagnostic Imaging Magazine's 20 Most Influential People in Radiology, Medical Imaging Industry's Top 10 Radiologists, twice-awarded AuntMinnie.com Most Effective Radiology Educator, and an Honorary Doctorate from the University of Zurich. In 2018, ACR bestowed the Gold Medal on Dr. Resnick for his lifetime achievements.

The AGM and Business meeting was held on the Nov 24th 2023 at the Royal Society of Medicine, London. We were delighted to welcome Prof. Reto Sutter to the BSSR Annual General Meeting 2023. Prof. Sutter is the Chief of Radiology at the Orthopedic University Hospital Balgrist in Zurich, Switzerland and Professor of Musculoskeletal Radiology at the University of Zurich. Prof. Sutter trained in radiology and pathology at the University Hospital Zurich, Cantonal Hospital Winterthur and the Royal London Hospital. After a fellowship in musculoskeletal imaging in 2010, he was hired as a staff radiologist at Balgrist University Hospital. His research interests include imaging of the joints and spine, sports imaging, postoperative imaging and artifact reduction, and new imaging techniques such as 7T MRI and photon counting CT. He serves as the medical lead at the Swiss Center for Musculoskeletal Imaging at Balgrist Campus. Prof. Sutter has published over 190 peer-reviewed articles, fifteen book chapters, and edited several books on sports imaging. He has organized several international meetings on musculoskeletal imaging. He is Associate Editor for Radiology and also serves on the editorial board for Investigative Radiology and Seminars in Musculoskeletal Radiology. Prof. Sutter is an active member of the International Skeletal Society, RSNA, ECR, ESSR and other radiological societies. Prof. Reto Sutter's lecture was titled 'Post-Operative Imaging of the Hip'

The BSSR Sports Study Day was held in Liverpool 14th & 15th March 2024 and organised by Dr Abhishek Jain and the NWMSK Group. The meeting was very well attended with excellent streams on Sports Imaging and invited lectures from Dr Christine Chung from UCSD and Dr Reto Sutter from Balgrist. In addition we were honoured to have Dr Mark Davies give a Memorial Lecture for Dr Asif Saifuddin at the members' meeting.

The society once again, funded a prize of £100 for the society of Radiologists in Training Annual Meeting.

As in previous years, the society has outsourced administration and secretarial services to Biomedex to ensure the smooth running of the society. In addition to administration related to the website, Biomedex also helped run the online Grand Round Sessions, creating the registration and promotion websites for the BSSR Sports course and members meeting.

Society membership continues to increase with 466 full members, 106 associate members and 24 retired members. It has also been proposed to allow MSK radiologists based abroad to join the BSSR as associate overseas members. These overseas members will have access to the BSSR website, educational content, forum and attend members' meetings but will not be able to stand for council positions and will not have voting rights in council elections.

Page 2

British Society of Skeletal Radiologists

Report of the Trustees for the Year Ended 30 June 2024

FUTURE DEVELOPMENTS

The society will strive to provide further educational resources and content to the members through both face to face and online initiatives. Website development is now complete with the Education and Training page of the site now functioning and populated. Regular grand round teaching sessions are all underway and include collaboration with other societies and podcast productions covering recent research work in the field of Musculoskeletal Radiology. These have been loaded up to the website on the Education page.

The next BSSR refresher course is planned for March 2025 and will be hosted in Cambridge by organisers Dr Andrew Grainger and Dr Emma Gerety.

Links continue with the Royal College of Radiologists, the International Skeletal Society and the European Society of Radiology. The BSSR will host a joint meeting of the European Society of Musculoskeletal Radiology (ESSR) in Manchester in June 2026.

Following on from the previous successful online meeting run by the trainee members, plans have been made to have a further Trainee meeting in November 2025 using a similar platform. This is being organised by our two new trainee representatives on the committee, Dr Karen Watura and Dr Ruhaid Khurram.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The governing instrument under which the company operates its Memorandum & Articles of Association.

The directors are treated as trustees for Charities Act Purposes.

Recruitment and appointment of new trustees

The trustees of the charity constitute directors of the company for the purposes of company law. This report is also the directors' report as required by Sections 415 to 418 of the Companies Act 2006.

New trustees are appointed by either the existing trustees as and when a casual vacancy arises and are then formally appointed by the members in general meeting or by the members in general meeting.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

07291886 (England and Wales)

Registered Charity number

1140786

Registered office

C/O APC Accountancy Limited 73 Gilkes Street Middlesbrough Cleveland TS1 5EH

Trustees

Dr R S D Campbell (resigned 27.9.23) Dr E Rowbotham (resigned 9.2.24) Dr A Grainger Consultant (resigned 15.11.24) Dr E A Sellon Dr D Mckean (appointed 29.2.24)

Page 3

British Society of Skeletal Radiologists

Report of the Trustees for the Year Ended 30 June 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Auditors

Andrew Curran (Senior Statutory Auditor) Prepared on behalf of APC Accountancy 73 Gilkes Street Middlesbrough TS1 5EH

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of British Society of Skeletal Radiologists for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Andrew Curran (Senior Statutory Auditor), will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Dr E A Sellon - Trustee

Page 4

Report of the Independent Auditors to the Trustees of British Society of Skeletal Radiologists

Opinion

We have audited the financial statements of British Society of Skeletal Radiologists (the 'charitable company') for the year ended 30 June 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'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 charitable company'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 trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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:

Page 5

Report of the Independent Auditors to the Trustees of British Society of Skeletal Radiologists

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they 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 charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 145 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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected, and alleged fraud;

Assessing the extent of compliance with the laws and regulations to have a direct material effect on the financial statements or the operations of the company through enquiry and inspection;

Reviewing board minutes;

Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness.

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 Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company'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 charitable company'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 charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Curran (Senior Statutory Auditor) Prepared on behalf of APC Accountancy Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 73 Gilkes Street Middlesbrough TS1 5EH

Date: .............................................

Page 6

British Society of Skeletal Radiologists

Statement of Financial Activities for the Year Ended 30 June 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations
15,370
Charitable activities
2
80,888
Investment income
3
2,541
Total
98,799
EXPENDITURE ON
Raising funds
78,809
Other
35
Total
78,844
NET INCOME/(EXPENDITURE)
19,955
RECONCILIATION OF FUNDS
Total funds brought forward
304,000
TOTAL FUNDS CARRIED FORWARD
323,955
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
30.6.24
Total
funds
£
15,370
80,888
2,541
98,799
78,809
35
78,844
19,955
304,000
323,955
30.6.23
Total
funds
£
27,444
86,620
2,614
116,678
127,581
55
127,636
(10,958)
314,958
304,000

The notes form part of these financial statements

Page 7

British Society of Skeletal Radiologists

Balance Sheet 30 June 2024

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
7
7,000
Cash at bank
349,879
356,879
CREDITORS
Amounts falling due within one year
8
(32,924)
NET CURRENT ASSETS
323,955
TOTAL ASSETS LESS CURRENT
LIABILITIES
323,955
NET ASSETS
323,955
FUNDS
9
Unrestricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
-
-
-
-
-
30.6.24
Total
funds
£
7,000
349,879
356,879
(32,924)
323,955
323,955
323,955
323,955
323,955
30.6.23
Total
funds
£
-
332,663
332,663
(28,663)
304,000
304,000
304,000
304,000
304,000

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

The notes form part of these financial statements

continued...

Page 8

British Society of Skeletal Radiologists

Balance Sheet - continued 30 June 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. E A Sellon - Trustee

............................................. D Mckean - Trustee

The notes form part of these financial statements

Page 9

British Society of Skeletal Radiologists

Notes to the Financial Statements for the Year Ended 30 June 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. CHARITABLE ACTIVITIES

3.

CHARITABLE ACTIVITIES
30.6.24 30.6.23
£ £
Membership subscriptions 34,740 34,950
Course and conference fees 46,148 51,670
80,888 86,620
INVESTMENT INCOME
30.6.24 30.6.23
£ £
Interest receivable 2,541 2,614

continued...

Page 10

British Society of Skeletal Radiologists

Notes to the Financial Statements - continued for the Year Ended 30 June 2024

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Auditors' remuneration

30.6.24 30.6.23
£ £
4,200 -

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations
27,444
Charitable activities
86,620
Investment income
2,614
Total
116,678
EXPENDITURE ON
Raising funds
127,581
Other
55
Total
127,636
NET INCOME/(EXPENDITURE)
(10,958)
RECONCILIATION OF FUNDS
Total funds brought forward
314,958
TOTAL FUNDS CARRIED FORWARD
304,000
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
Total
funds
£
27,444
86,620
2,614
116,678
127,581
55
127,636
(10,958)
314,958
304,000

continued...

Page 11

British Society of Skeletal Radiologists

Notes to the Financial Statements - continued for the Year Ended 30 June 2024

7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
9.
MOVEMENT IN FUNDS
At 1.7.23
£
Unrestricted funds
General fund
304,000
TOTAL FUNDS
304,000
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
98,799
TOTAL FUNDS
98,799
Comparatives for movement in funds
At 1.7.22
£
Unrestricted funds
General fund
314,958
TOTAL FUNDS
314,958
30.6.24
30.6.23
£
£
7,000
-
30.6.24
30.6.23
£
£
32,924
28,663
Net
movement
At
in funds
30.6.24
£
£
19,955
323,955
19,955
323,955
Resources
Movement
expended
in funds
£
£
(78,844)
19,955
(78,844)
19,955
Net
movement
At
in funds
30.6.23
£
£
(10,958)
304,000
(10,958)
304,000

continued...

Page 12

British Society of Skeletal Radiologists

Notes to the Financial Statements - continued for the Year Ended 30 June 2024

9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
116,678
116,678
Resources
Movement
expended
in funds
£
£
(127,636)
(10,958)
(127,636)
(10,958)
Resources
Movement
expended
in funds
£
£
(127,636)
(10,958)
(127,636)
(10,958)
(10,958)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 1.7.22
£
314,958
314,958
Net
movement
in funds
£
8,997
8,997
At
30.6.24
£
323,955
323,955

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 215,477 (206,480) 8,997
TOTAL FUNDS 215,477 (206,480) 8,997

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.

Page 13

British Society of Skeletal Radiologists

Detailed Statement of Financial Activities
for the Year Ended 30 June 2024
30.6.24 30.6.23
£ £
INCOME AND ENDOWMENTS
Donations
Sponsorship of courses 15,370 27,444
Charitable activities
Membership subscriptions 34,740 34,950
Course and conference fees 46,148 51,670
80,888 86,620
Investment income
Interest receivable 2,541 2,614
Total incoming resources 98,799 116,678
EXPENDITURE
Raising donations and legacies
Cost of providing educational meetings 55,002 93,519
Grants - 7,500
55,002 101,019
Support costs
Management
Insurance 538 494
Website costs 3,024 3,024
Sundries 678 1,813
Executive committee expenses 590 721
Accountancy 2,166 2,076
Biomedex - Admin staff 11,867 14,079
AGM expenses 779 4,410
19,642 26,617
Governance costs
Auditors' remuneration 4,200 -
Total resources expended 78,844 127,636
Net income/(expenditure) 19,955 (10,958)

This page does not form part of the statutory financial statements

Page 14