Charity registration number 1143157
BRITISH SOCIETY OF UROGYNAECOLOGY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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BRITISH SOCIETY OF UROGYNAECOLOGY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Ashish Pradhan, Chair Azar Khunda, Vice Chair Karen Guerrero, Treasurer Kapilmeet Kaur, Honorary Secretary Ganesh Thiagamoorthy, Trustee Chendrimada Madhu, Trustee David Iles, Trustee Mr I Giarenis Ivilina Pandeva, Trustee (Appointed 17 November 2023) Bhawana Purwar, Trustee (Appointed 17 November 2023) Charity number 1143157 Principal address Royal College of Obstetricians and Gynaecologists 10-18 Union Street London SE1 1SZ Independent examiner West & Berry Limited Nile House Nile Street Brighton BN1 1HW
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BRITISH SOCIETY OF UROGYNAECOLOGY
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Statement of trustees' responsibilities | 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 15 |
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BRITISH SOCIETY OF UROGYNAECOLOGY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, 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) (effective 1 January 2019).
Objectives and activities
The principle objects of the Charity are to relieve sickness, promote good health and advance education for the public benefit in particular but not exclusively by:
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encouraging the study and management of female pelvic dysfunction including, but not limited to, urinary incontinence, pelvic organ prolapse and faecal incontinence;
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raising and setting standards, including training in urogynaecology including, but not limited to the provision of a network of support through discussion, study and communication;
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aiding an effective clinical network of care for urogynaecology patients throughout the UK and Republic of Ireland; and
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by providing a forum for practitioners with an interest in urogynaecology throughout the UK and Republic of Ireland.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit and in particular to its supplementary guidance on the advancement of education and health.
Activities for achieving objectives
The main activities undertaken to achieve the charity's objectives are the organisation of courses and training classes on the advancement of Urogynaecology: There is a 2 day Annual scientific update (ASU) meeting in London in the autumn, during which the AGM is held. Educational meetings continue to be one the major focus of our society. They are high quality, well attended, get positive feedback and bring in significant resource to the Society. We had a hybrid meeting for the ASU in November 2023 and it was attended by 279 delegates, the highest number to date.
BSUG hosts an annual Urodynamic meeting in accordance with the training requirements of those undertaking an Advanced Training Skills Module and for those needing an update for accreditation/revalidation. This meeting is usually held in London but has been held virtually since 2020.
The charity used to arrange regular clinical meetings on childbirth and perineal trauma but increasingly poorly attended and hence it was decided that we would support the other stakeholders in education of this aspect of urogynaecology. We are working with RCM, MASIC, BMFMS under leadership of Prof Bob Freeman to draw up educational resources of professionals involved.
The charity also provides BSUG sessions at a number of prestigious national and international meetings each year, such as the RCOG Annual Professional Development conferences in London, the North of England and the World Congress of Obstetrics and Gynaecology. The charity also supports a number of regional and local meetings (road shows) with speakers. Surgical Masterclass in Vaginal and Minimal Access Urogynaecology Surgery was conducted over 2 days in March 2024 (virtual event). The sexual dysfunction course which is held every other year is well subscribed and run effectively by Dr Claudine Domoney.
We are planning a joint BSUG Medtronic masterclass to train urogynaecologists in sacral neuromodulation sponsored by the industry.
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BRITISH SOCIETY OF UROGYNAECOLOGY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
Review of activities:
This has been a good year for the Charity, with membership similar to last year. The Charitable aims of BSUG continue to be reflected in the significant developments of the past year as follows:
- The BSUG Database has been available online since 2007 and is hosted on the secure HSCN network (previously called N3 network). More than 160,000 surgical cases have been recorded by more than 260 units. The database records all the information that NICE and NHSE have recommended to be recorded in the National Pelvic Floor Registry. The Consultant Outcome Project (COP) overseen by HQIP had mandated the Society to use the database to collect performance data on stress incontinence surgery. The first National Report on Continence surgery (2008-2017) was published by the BSUG Audit and Database Committee on 17th October 2018. Following this, multiple audit reports have been published on stress incontinence surgery, prolapse surgery, mesh complication surgery and length of stay. Further reports on Colpocleisis and Manchester repair have been updated recently. Mandatory Pelvic Floor Registry has been rolled out by NHS England and the role of BSUG database, in light of the registry, is being discussed. The Database is the Intellectual Property of BSUG and also used under licence in Australia and New Zealand. Also, currently the database is being reviewed with regards to compliance with GDPR and updates will be undertaken following the completion of review – if deemed necessary.
2.The BSUG Audit and Database Committee overseas the Database and is supported by an administrator. The committee itself is overseen by the Vice Chairman of BSUG.
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Educational meetings continue to be one the major focus of our society. They are high quality, well attended, get positive feedback and bring in significant resource to the Society.
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The website has been updated and a new website is under development helping to fulfil one of our Charitable aims by increasing access for education, communication, advice and support, for members and patients.
Financial review
The Charity’s finances are sound, and the annual financial report is attached.
There was a surplus for the year of £7,962 (2023: £16,933) and unrestricted funds at the 31 March 2024 stood at £324,649 (2023: £316,687). During the year the total income was £132,586 (2023: £138,014), with expenditure at £124,624 (2023: £121,081).
The membership income stream continues to cover the running costs of the charity and the use of the services provided by the RCOG in the year. The close relationship held by the charity with the RCOG has enabled further development, monitoring and implementation of courses in the UK.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
Principal funding
The charity receives most of its funding from annual membership fees and conference course income. This income has been used to facilitate the organisation of the courses and cover the administration costs of the society.
Reserves
The trustees regularly monitor and review the level of reserves and an annual review of the charity’s reserves policy is undertaken. At the year-end, unrestricted reserves stood at £324,649 and the level of free reserves at the year end was £301,728. The trustees have agreed to a reserves policy of between eighteen months and two years expenditure which is approximately £250,000. A decision was taken by the trustees in 2019 to reduce the level of reserves held to this level. This policy is informed by the charity’s commitment to protecting the continuity of its services to members and employment of its staff, and also takes into account the organisation’s exposure to unpredictable levels of membership fee payments and course fees.
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BRITISH SOCIETY OF UROGYNAECOLOGY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is constituted under Trust Deeds dated 29 July 2011 as amended on 9 November 2010, 13 November 2020 and 18 November 2021.
The trustees who served during the year and up to the date of signature of the financial statements were: Ashish Pradhan, Chair Azar Khunda, Vice Chair Karen Guerrero, Treasurer Kapilmeet Kaur, Honorary Secretary Karen Ward, Trustee (Resigned 17 November 2023) Ganesh Thiagamoorthy, Trustee Pallavi Latthe, Trustee (Resigned 17 November 2023) Chendrimada Madhu, Trustee David Iles, Trustee Mr I Giarenis Ivilina Pandeva, Trustee (Appointed 17 November 2023) Bhawana Purwar, Trustee (Appointed 17 November 2023)
Method of appointment of Trustees
The BSUG Committee acts as the management of the charity. All of the elected Committee Chair members of the Committee are automatically trustees of the charity with the exception of the Associate rep. Elections to the BSUG Committee are reviewed on a regular basis. Elected Committee membership is open to all members of the society with fully paid current subscriptions, with candidates for election to the Committee being proposed by two sponsors. Elected Committee members take office at the Committee meeting following the AGM.
Policies adopted for the induction and training of Trustees
Newly appointed Trustees/Committee members are provided with copies of the charity's Trust Deeds and the previous year's "Trustees Report and Financial Statements". There is an oral induction dealing with the history and objectives of the charity. Newly appointed trustees are inducted into their responsibilities and duties under Charity Commission regulations on the basis of Charity Commission publications. Ongoing trustee development takes place twice a year at each meeting of the main BSUG Committee meetings, at the Annual Scientific Meeting and at the Board of Trustees meetings.
BSUG General Committee members
Details of the BSUG general committee members in the year were as follows:
Ashish Pradhan, Chair Azar Khunda, Vice-chair Karen Guerrero, Treasurer Kapilmeet Kaur, Hon Secretary Ilias Giarenis,Training Subcommittee Chair Chendrimada Madhu, Governance Subcommittee Chair David Iles, Research Subcommittee Chair Ivilina Pandeva, Meetings Subcommittee Chair Gans Thiagamoorthy, IT Subcommittee Chair Bhawana Purwar, Audit Database Subcommittee Chair Hawra Badri, Associate rep
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BRITISH SOCIETY OF UROGYNAECOLOGY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Organisational Structure and Decision making
The main organs of the charity are the BSUG Committee and the Annual General Meeting. The BSUG Committee are responsible for the day to day management of the affairs of the charity. This includes establishing the annual budget and determining the best use of available funds. It shall also determine the renting of premises and other needs suitable for the requirements of the charity. All agendas and minutes of the Committee are sent to the Trustees/Committee members for review, and clinical and administrative subcommittees report directly to the trustees.
In 2017 it was decided to increase funding to help with the BSUG database and develop two research grants, each of £10,000 to be awarded to the best two grant applications. Applications are submitted anonymously and reviewed and scored by the BSUG Research committee. The trustees paused the provision of research grants in 2022 and will review the decision to award grants on an annual basis depending in BSUG funds.
The trustees' report was approved by the Board of Trustees.
Karen Guerrero, Treasurer
Trustee Dated: 22 November 2024
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BRITISH SOCIETY OF UROGYNAECOLOGY
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
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 trustees to prepare financial statements for each financial 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 year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 sufficient accounting records that 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 Charity (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.
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BRITISH SOCIETY OF UROGYNAECOLOGY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRITISH SOCIETY OF UROGYNAECOLOGY
I report to the trustees on my examination of the financial statements of British Society Of Urogynaecology (the charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Michelle Westbury FCCA
West & Berry Limited
Nile House Nile Street Brighton BN1 1HW
25/11/2024
Dated: .........................
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BRITISH SOCIETY OF UROGYNAECOLOGY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2024 | 2023 | ||
| Notes | £ | £ | |
| Income and endowments from: | |||
| Donations and legacies | 3 | 50 | - |
| Charitable activities | 4 | 82,506 | 83,811 |
| Investments | 5 | 2,291 | 643 |
| Other income | 6 | 47,739 | 53,560 |
| Total income | 132,586 | 138,014 | |
| Expenditure on: | |||
| Charitable activities | 7 | 124,624 | 121,081 |
| Total expenditure | 124,624 | 121,081 | |
| Net income and movement in funds | 7,962 | 16,933 | |
| Reconciliation of funds: | |||
| Fund balances at 1 April 2023 | 316,687 | 299,754 | |
| Fund balances at 31 March 2024 | 324,649 | 316,687 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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BRITISH SOCIETY OF UROGYNAECOLOGY
BALANCE SHEET
AS AT 31 MARCH 2024
| Notes Fixed assets Intangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Net assets excluding pension liability The funds of the charity Unrestricted funds |
2024 £ 42,386 269,587 311,973 (10,245) |
£ 22,921 301,728 324,649 324,649 324,649 324,649 |
2023 £ 40,532 263,175 303,707 (13,646) |
£ 26,626 290,061 |
|---|---|---|---|---|
| 316,687 | ||||
| 316,687 | ||||
| 316,687 | ||||
| 316,687 |
The financial statements were approved by the trustees on 22 November 2024
Karen Guerrero, Treasurer
Trustee
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BRITISH SOCIETY OF UROGYNAECOLOGY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
Charity information
British Society Of Urogynaecology is a Charity constituted under Trust deeds dated 29 July 2011.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, 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) (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Membership income is recognised on a receipts basis and in line with membership terms and conditions on the charity website.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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BRITISH SOCIETY OF UROGYNAECOLOGY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. Expenditure is classified by activity. The costs of each activity are made up of total direct costs plus shared costs including support costs and governance expenditure. Where the charity undertakes more than one activity shared costs will be apportioned on a basis consistent with the use of resources. All expenditure is inclusive of irrecoverable VAT.
1.6 Intangible fixed assets other than goodwill
The Intangible fixed asset is the amount paid on the acquisition and development of the BSUG Database.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Database straight line 5 years
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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BRITISH SOCIETY OF UROGYNAECOLOGY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The charity has no direct employees.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Donations and gifts | 50 | - |
| Income from charitable activities | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Charitable activities | ||
| Membership subscriptions received | 82,506 | 83,811 |
4 Income from charitable activities
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BRITISH SOCIETY OF UROGYNAECOLOGY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
5 Income from investments
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Interest receivable | 2,291 | 643 | |
| 6 | Other income | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Income from Joint RCOG/ BSUG meetings | 44,094 | 49,960 | |
| USGA income | 3,600 | 3,600 | |
| Sundry income | 45 | - | |
| 47,739 | 53,560 |
7 Expenditure on charitable activities
| Education, | Education, | |
|---|---|---|
| training & | training & | |
| advancemen | advancemen | |
| t of health | t of health | |
| 2024 | 2023 | |
| £ | £ | |
| Direct costs | ||
| Direct costs | 29,465 | 32,158 |
| Amortisation | 12,221 | 13,924 |
| Grants | - | 2,500 |
| 41,686 | 48,582 | |
| Share of support and governance costs (see note 8) | ||
| Support | 71,528 | 70,099 |
| Governance | 11,410 | 2,400 |
| 124,624 | 121,081 | |
| Analysis by fund | ||
| Unrestricted funds | 124,624 | 121,081 |
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BRITISH SOCIETY OF UROGYNAECOLOGY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
8 Support costs allocated to activities
| Staff costs Rent Executive expenses and travel Computer costs Bookkeeping Website costs Bank charges Sundry costs Governance costs Analysed between: Education, training & advancement of health Governance costs comprise: Legal and professional Accountancy and independent examination fees |
2024 £ 39,477 7,423 3,112 3,455 3,600 11,849 1,369 1,243 11,410 82,938 82,938 2024 £ 9,010 2,400 11,410 |
2023 £ 43,944 7,943 3,201 63 2,117 10,400 916 1,515 2,400 |
|---|---|---|
| 72,499 | ||
| 72,499 | ||
| 2023 £ - 2,400 |
||
| 2,400 |
Governance costs includes payments to the independent examiners of £2,400 (2023: £2,400).
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year. £609 was reimbursed to 6 trustees for meeting attendance expenses in the year (2023: £1,011 was reimbursed to 7 trustees for meeting attendance expenses).
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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BRITISH SOCIETY OF UROGYNAECOLOGY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
| 11 Intangible fixed assets Cost At 1 April 2023 Additions - separately acquired At 31 March 2024 Amortisation and impairment At 1 April 2023 Amortisation charged for the year At 31 March 2024 Carrying amount At 31 March 2024 At 31 March 2023 12 Debtors Amounts falling due within one year: Trade debtors Other debtors 13 Creditors: amounts falling due within one year Other creditors Accruals and deferred income |
2024 £ - 42,386 42,386 2024 £ 7,845 2,400 10,245 |
Database £ 192,676 8,517 |
|---|---|---|
| 201,193 | ||
| 166,051 12,221 |
||
| 178,272 | ||
| 22,921 | ||
| 26,626 | ||
| 2023 £ 9,770 30,762 |
||
| 40,532 | ||
| 2023 £ 11,246 2,400 |
||
| 13,646 |
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BRITISH SOCIETY OF UROGYNAECOLOGY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
14 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 April | Incoming | Resources | At 31 March | |
|---|---|---|---|---|
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| General funds | 316,687 | 132,586 | (124,624) | 324,649 |
| Previous year: | At 1 April | Incoming | Resources | At 31 March |
| 2022 | resources | expended | 2023 | |
| £ | £ | £ | £ | |
| General funds | 299,754 | 138,014 | (121,081) | 316,687 |
15 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
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