Charity registration number 1143157 (England and Wal> BRITISH SOCIETY OF UROGYNAECOLOGY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
BRITISH SOCIETY OF UROGYNAECOLOGY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ashish Pradhan A2ar Khunda Karen Guerrero Kapilmeet Kaur Chority number 1143157 Prlnelpal addm Royal College of obsteln.uans and Gynaecokjgists 118 UnH)n Street London SE1 1SZ Indgpendgnt ¢xomlngr West & Berry Limited Nile House Nile st*t Brighton BN1 1HW
BRITISH SOCIETY OF UROGYNAECOLOGY CONTENTS Page Trustees, report Statement ol trustees, responsibilities Independent examinerfs report Statement of financial activiti'es Bal8n¢e sheet Nol¥$ lo th¥ finan¢ial stalemenl$ 9-15
BRITISH SOCIETY OF UROGYNAECOLOGY TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and finanaal statements for the year ended 31 March 2025. The finanaal statements have been prepared in accordance with the accounbng poliaes set out in note 1 to the financial ststements and cornpty with the chanty's goveming document. the Charitie5 Act 2011 and 'Accounling and Reporting by Charibe5." Statement of Rewmmended Practice applicable to tharities preparing their accounts in accordance with the Fin8nci81 Repoiting Standatd appliG4ble in the UK and Republic of Iieland IFRS 1021 leffective 1 January 20191. Oblectlves and actlvltles The principle objects of the Gharity arg trj rtrlieve sickness. promote good health and advance education for Ihtr public benefit in particular but ntst èxdusivety by". encouraging the sludy and managemenl of female pefvic dYsfution induding, but not limited to, urinary incontinence. pelvic organ prolapse and faecal incontinence.. raising and setting stsndards. including training in urogyn8ewlogy inthjding. but not limrted to the provision of a nefv40rk of support through discussion. study and communicalion.. 8i(Jing an efféctive dinical n$tsrk ol ¢are lor urogynae¢ology palients Ihroughoul the UK and Republi¢ of Ireland-, an¢J by providing a forum for practrtioners with an InteSt in urogynaecoiogy throughout the UK and Republic of Ireland. In setting objectives and planning for activrties. Ihe Trustees have given due consideration to general guidance published by the Charity Commission relabng lo public benefil and in parti¢ular lo rts 8upplemenl8ry guid8n¢e on the advancement of educa'on and heatth. Aetlvltl•8 for aehl•vlng obl•etlv•8 The main activities undertaken to achieve the charity's objectwes are the organisation ol courses 8nd training classes on the advancement ol Urogynaecology. During the 1 April 2024-31 Mar¢h 2025 peii¢)d, the following ¢ourses and events were held.. jointly with RCOG,. Female Sèxual FunctionlDyslunction 8nd thè Pelwc Floor. 27 S&plembef 2024 Annual scientific update IASUI. 21-22 November 2024 Understanding Urodynamic meeting. 24-25 February 2025 (held in accordance with the training requirements of those undertaking an Advanced Training Skills Module and for those needing an update for accreditationlrevalidalionl Education81 meetings continue to b8 on* th8 major focus of our soaety- They ar8 high quality, wèll attèndad. g&t posltive leedback and bring in signthcant resource to Ihè Soaety. The charity also provides BSUG sessions at a number of prestigious nats'onal and intemational meetings each year. such as the RCOG Annual Professional Developmenl ConfenceS in London and the Worfd Congres5 of Obstetrics and Gynaecology. The charity also supports a number of regional and local meeting5 (road show81 with speakers.
BRITISH SOCIETY OF UROGYNAECOLOGY TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevom•nts and pèrfomiane• Review of activities.. This ha5 been a good year for Ihe Chartty, wth membership numbets increasing1570 at yeai4nd, up trom 5111. The Charitable aims of BSUG conb.nue to be reflected in Ihe signiftsnt developments ol the past year as follows." 1. The BSUG Database has been available online since 2007 and is hosted on the secure HSCN neOrk Ipreviously called N3 nelworkl. More than 16.0000 surgical cases have been recorded by more than 260 units. The database logs all the information that NICE and NHSE have recornmended to be recorded in the Nation81 Pelvic Floor Registry. The Consultant Outcome Projert ICOPI overseen by HQIP had mandated the Society lo use the database lo collect perfomance data on stress inconb"nence surgery. The first Natitsnal Report on Continence surgery 12008-20171 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 slay. Further reports on Colpocleisis and Manchester repair have been updated cenIty. Mandatory Pelvic Floor Registry has been rolled out by NHS England and the role of BSUG d8tsbase, in light of the re9istry. is being discussed. The Da¢aba$e 15 the Intellectual Property of 8SUG and also used under li¢en¢e in Australia and New Zealand. Also, curTently the database is being reviewed with regards to complianee wrth GDPR and updates will be undertaken followng the completion of review- il deemed necessary. 2. The BSUG Audit and Database Committee overseas the Database and is SUPPOrted by an administrator. 3. Educational rneets'ngs conb'nue lo be one the major locus ol our scKiety. They a high qualty, well attended, ggl positiv6 1è6dback and bring in significant r&sour¢e lo lh& Soo¥ty. 4. The website continues to be updaled. helping lo luhll one ol our Charilable aims by increasing acLess for education. communication. advice and support. lor members and patients. 5. During the year BSUG extended its MMUnaln with Thmbers by launching a Linkedln profile and Inslagram page. Flnanelal r•vl•w The Charrty s finan¢es 80und, and the 8nnu81 finantyal reptsrt attached. There was a deficit for the year ol £15,890) {2024". surplus £7,21 and unr&stricted lunds at the 31 March 2025 stood at £318,959 12024.. £324,649). Dunng the year the total Income was £149,941 12024.. £132,5861, with expenditure at £155.631 12024.. £124,624). The mernbership income slrearn contrnue5 lo cover the running costs of the charity and the use of the services provided by the RCOG in the year. The G105e relationship held by Ihe chaity with the RCOG ha5 enabled furthtrr developrnenl, rnonrtoring and implementslK)n ol U[se$ in the UK. Golng concem After making appropriate enquiries, the trustees have a asonable expectation that the charity has adequate resources to continue in operational exislence for the foreseeable future. For this reason they continue lo adopt the going concern basi5 in preparing Ihe financial staternents. Further detsils regarding the adoption of the going concoin basis can be found in the Accounting Policiès. Principal funding The charity reIveS most of its funding from annual membership fees and conference course income. This incorne has been used to faalitate Ihe organisalion of the courses and cover the administration costs of the soriety.
BRITISH SOCIETY OF UROGYNAECOLOGY TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 R•seN8s The trustees regularty monitor and review Ihe level of seryes and an annual review of the charity's reserves policy is undertaken. At the year-end. unrestricted reserves stood at £318.959 and the level of free reserves at the year end was £297,521. The trustees have agreed to a reserves policy of befv4een eighteen month5 and two years expenditure which is approximatety £250.000. A de(ision was taken by the trustees in 2019 to reduce the lev81 of reserves held to this lev81. This policy is informed by the charity's cofflmitment to protecting the continuity of its seNices to members and employment ol rts slaff. and also takes Into account the organisation's exposure to unpredictable levels of membership lee payments and course fees. The trustees have assessed the major risks lo wthich the charity is exposed. and are satisfied that Systems are in place to mitig8te exposure to the major ri8ks. Structurè. gov•maneè and mana9èmènt The charity is constituted under Trusl Deeds dated 29 Juty 2011 as amended on 9 November 2010, 13 November 2020. 18 November 2021 and 22 Novernber 2024. The Iruslees who served during Ihe year and up lo the dale of signature of the finantyal 518lemenl8 wertr.. Ashish Pr8dhan lar Khunda Karen Guerrero Kapilrneet Kaur Ganesh Thiagamoorthy, Tw$lee Chendrimada Madhu, Trustee David Iles, Trustee Ilias Gi8renis, Trustee Ivilina Pandeva. Trustee Bhawan8 Purwar, Tru$le¥ (Resigned 22 November 20241 (Resigned 22 November 20241 (Resigned 22 November 20241 (Resigned 22 November 20241 (Resigned 22 November 20241 (Resigned 22 November 20241 Method of appolntm•nt of Tru8té•• The Society will be administered by the Trustees (Chair. Vic&Chair and Treasurer) who are electe(J members of the Society. All members who are eleded or re*lecled as Truslees at the Annual General Meeting shall take office with effect from the end of Ihat meeting. All members of ihe 8oardffnJstee5. committee chairs and su cornmrttee mernbers must reside in Ihe UK and Republic of Ireland. Polici•8 adopt•d for thè inductlon and trnining of Tru8t•è8 NeY appointed Trusteeslcommittee members are provi¢Jed wrth copies of the chantys Trust Deeds and the pVIouS year's 'Trustees Report and Finanaal Statements-. The is an oral induction dealing with the history and objectives of the charity. Newty appoinled trustees are inducled into their responsibilities and duties under Charity Commission regulalions on the basis of Charity Commission publications. Ongoing trustee development takes place twice a year at eath meetsn9 of Ihe main BSUG Comrnittee rneeting5. at the Annual Scientific Meeting and at the Bo8rd olTru5tees meeting$.
BRITISH SOCIETY OF UROGYNAECOLOGY TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 BSUG G•n•ral Commlttte members Details of the BSUG general commiltee members in the yearwere as follows.. Ashish Pradhan, Chair Azar Khunda. Vice-chair Karen Guerrero, Treasurer Kapilmeet Kaur, Hon Secretary Subcommittee Chairs.. Angle Rantell. AHP Bh8w8n8 PunMar. Aud(( D818base Chendrimada Madhu, Govemance Adeeb Hassan, IT Ivilina Pandeva, Meetings Ilias Giarenis.Training David Iles, Training Hawra B8dri. Trainees Oryanlsatlonal Struetur• and D•elslon makln9 The main organs of the charity are the 8SUG Committee and the Annual General Meeting. The 8SUG Committee are responsible for the day to day managemenl of the affairs ol Ihe charity. This indudes establishing the annual budget and deternining the best use of available ftjnds. It shall also detemiine the renting of premises and other needs 3uitsble for the requiremenls of the charity. 1 agendas and minutes of the Committee are sent lo the TruSteecOMMitt8e members ftr review, and ¢lini¢al anJ adminislrabve sUbmMIttee$ report dire¢lty lo the trustees. In 2017 it was decided to Inase frjnding to help with Ihe BSUG database and develop research grants, each of £10,000 to be awarded to the besl grant applicalions. Applicalions are submrtled anonymously and reviewed and scored by the BSUG Research committee. The trustees paused the provision of searCh grants in 2022 and 2023. Three research grants with 8 total budget of £12.204 were awarded in 2024. The 2025 8SUG research gr8nl$ with a total budget of up lo £15,OCW) lo be ¥waid&d lo th¢ best grant appli¢alions, wll b* advertised during the 202&26 financial year. Th? Iru8lees' report W88 approved by Ihe Board of Tru$tee$. AcAi¢A Ashlsh Pradhan Trustee Dated.. 21-11-2025
BRITISH SOCIETY OF UROGYNAECOLOGY STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounling Slandards Iunited Kingdom Generalty Accepted Accounting Praclicel. The law applirable to ¢haritie$ in England and Wdles requires the twstees tt) prepare financial statements for e8th financial year which give a true and fair view ol the State of affairs of the charty and of the incoming r8sources and application of resources ol the tharrty for that year. In preparing these financial statements, the truslees are reqUId lo.. select suitable accounting policies and Ihen appty Ihem consislentty., observe the methods and principles in the Charrlies SORP.. Make judgernenls and eslim8tes that are reasonable and pwdenl.. state whether applicable accounting standards havè been followèd. $ubie<l lo any material departu$ di$¢l0s8d and explained in the financial statements", and prepare the financial stalemenls on the going con¢8m basis unless it is inappropriate to presume that the charfty 11 continue in operatson. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any lime the financial posltion of the charity and enable them to ensure that the financial stalements compty with the Charities Act 2011, the Charity (Accounts and Repori$l Regulation$ 2008 8n(J the piovi$ions of Ihe trust deed. They are 81s0 responsibl& for saleguardin9 the asstrts ol Ihtr ¢h8nty and hen¢tr for tsking r*asonabl¥ $1op$ for the prevention and detection of fraud and other irregulanties.
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 charityl for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the chanty you are responsit4e for the preparats)n of the finanual ststements in accordan the requirements of the Charities Act 2011. I report in respect of my examination of the charity's financial slatements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Direcb'ons given by the Charity Commission under section 14515llbl of the Chariti'es Act 2011. Independent examlnels statement Your attention 15 drawn to the tsct that the charity has prepared Ihe finanrial slalements in accordance wrth the relev8nl version of the Staternenl of Recommended Practice applirable to charities preparing their financi81 st8tèmÈnts in a¢cordan¢e wth the Finan¢ial Reporting Standard applicable in the UK and Rèpublic of Iieland IFRS 1021 in preference to the Accounting and Reportjng by Charities. Statemenl ol Recommended Practice Issued on 1 April 2005 which is referred to in Ihe extanl reglbla1s bul has now been wthdrawn. l understand that this has been done in order for the financial statements lo provide a true and lair view in accordance with UK General Accepted Accounting Practice. I h8ve completed my examination. I confirm that no matters have come lo my ¥ttenlion in connects'on with the &x¥minalion giving me ¢ause lo believe thal in any mal¥rial rè$p&d'. accounting records were nol kept in respect of the chanty as required by section 130 of the Charrties Act 2011. the financial statements do not accord wrth Ihose records," of the finanrial staternenls do not compty wth the applicable requirements conceming the form and content of financial st8lementS Sel ovl in Ihe Charilies IAccount5 and Report51 Re9ulalions 2008 other than 8ny requirèment that thè finanaal ststgm¥nt$ give a tr and fair ¥i&w, whKh b$ not a matter ¢on$idor&d as part of An independent examination. I have no cDncems and have come across no other matters in connectKJn wilh the examination to which attention should be drawn in this report in order to enable a proper underslanding of the financial statements to be reached. MicAelle We¢tbury FCCA Mlchelle Westbury FCCA Wesl & Berry Lifflited Nile House Nilè Street Brighton 8N1 1HW 2411112025 Dated..
BRITISH SOCIETY OF UROGYNAECOLOGY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrtcted fund# 2025 Unrestrlcted funds 2024 Not•s Income from: Donations and legacies Charitsble activities Investments 50 130.245 2,291 147.896 2,045 Totsl Ineomè 149,941 132,586 Expenditure on.. Charitable activities 155,631 124,624 Totsl •xpondltUM 155,631 124,624 Not Incomellexpendlturel and movement In funds 15,6901 7,962 ReconclllatSon ol funds: Fund balan¢e$ at 1 April 2024 324,649 318,687 Fund balanc•8 at 31 March 2025 318,959 324,649 The stalem8nt of financial acbvi118s indudes all 98lns and lossos r19n1sed In the year. All incomè and expendttur& derlve from continuing activities.
BRITISH SOCIETY OF UROGYNAECOLOGY BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Flxed assets Intsngible assets 10 21.438 22,921 Current assèts Debtors Cash at bank and in hand 11 44.313 273.405 42.386 269.587 317.718 311.973 Cr•dltors'. amounts falllng du¢ vAthln one year 12 120.1971 110,24SI Net current assets 297.521 301,728 Total a88et8 le88 cumnt Ilabllllle8 318.959 324.649 Thè funds of th• charlty Unrèslrieled lund$ 13 318.959 324,649 318,959 324,649 21-11-25 The financial stslem&nl$ were approved by the Iruslees M ......................... ..A¢A!cA.P.raJAa Ashish Pradhan Trustee
BRITISH SOCIETY OF UROGYNAECOLOGY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aecountlng pollel•s Charfty Inforniatlon Br'sh Society Of Urogynaecokjgy is a Chanty constrtuted under Trust deeds dated 29 Jufy 2011. 1.1 Basls of preparatlon The financial staternents have been prepared in accotdanc2 wrth the charity's governing documènt, the Charities Act 2011 and "Accounting and Reporting by Chants"es." Statement of Recommended Practice applicable to charities preparing their accounts in accordance wrth the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. The charrty is a Public Benefit Entity as defined by FRS 102. The charty has taken advantage of the provisions in the SORP for charrties apptying FRS 102 Update Bulletin 1 not to prepare a Stslemenl Of Cash Flows. The financial statements have departed from the Charrties (Accounts and Reports) Regulations 2008 only to the extent required to proVe a true and fair view. This departure has involved followng the Statement of Recommended Practice for charilies apptying FRS 102 rather than the version of the Statement of Recommended Practice which 18 refeThed to in the RegUlaInS but which has since been withdrawn. The financial statements are prepared in sleding. which is the fvncb'onal llenry of the charity. Monetsry amounts in Ihtrse financial sialemenis ar& round¢(I lo th¢ n&ar¢sl £. The financial statements have been prepared under thè hlstorical cost convention. The princSpo1 accounting policies adopted are set out below. 1.2 Golng concern At the time of approving lh& Ilnanclal $lalem&nts the trnst$ have a reasonable expectatlon that the ¢harfty has adequate resources to continue in operational existence for the foreseeable lulure. Thus the trustees continue to adopt the going concern basis of accounling in preparing the finanaal statements. 1.3 Charitabl• fund• Unrestricted funds are available for use al the discretion of the trustee3 in lurtherance of their charitable objectives. Restricted funds are Subject to specffic wndrfions by donors or grantors as to how Ihey may be used. The purposes and uses of the restricled funds are set oul in Ihe notes to the finanri81 staternents. Endowment frjnds are subject lo specffic conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legalty entitled to it after any perfomance conditions h8ve bèen met, the amounts can be measured reliabty, and rt is prtsbable that income will be ceIved. Membership income is cognised on a receipls basis and in line membership tem)s and conditions on the charity website. Cash donations are recognised on receipt. Othei donats.ons are recognised once the charty has been notified of the donation, unless perfomance condrtions require deferral of the amount. Legacie5 are recognised on Teceipt or otherw5e rf the tharity has been notified of an irnpending distribution. the amount is known. and receipt is expected. If the amount is not known, the legacy Is treated as a contingent asset.
BRITISH SOCIETY OF UROGYNAECOLOGY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continuedl Chang• In prèsèntatlon and elassbfieatlon of Incomè During the year, the trustees reviewed the presentation of the Statement of Financial Activrties to better reflect the core activities ol the charity and alKJn income streams with the related expenditure categories. Consequently, certain income previousty classified within Other Income has been reclassified to Income from Charitsble Activities. This reclassification has been applied retrospectively and the comparative amounts for the prior year have been re5t8ted to ensure consistency and comparability of the financial information. The hange in da5sification has no effed on the reported net income l expendrture for the year or on the tol81 funds ol the charity lor either the currenl prior yÈaT. 1.5 Expendlturg Expenditure is recognised once Ihere is a legal or constructive obligation to Iransfer economic benefit to a third paty. il is probable that a transfer of economic benefits will be required in settlement, and the arnount of the obligation can be rneasured reliabty. Expenditure is dassrfied by a¢tMty. The ¢o$l$ of &a¢h activrty afe made yp of th8 lolal of direct $1$ and shared costs. including support costs Involved in undertaking each activity. Direct costs attributable to a single activity are allocated directty to that activity. Shared costs which conlribule to more than one activity and support costs which are not attributable to a single activity are apportioned befvleen those activities on a basis consistent wrth the use of resources. Cenlral staff costs are allocated on the basis ol time spent. and depreciation charges are allOted on the portion of the as5el's vse. Expenditure is recognised once Ihere is a legal or constructive obligation to transfer economic benefit to a third party. Expendrture is dassified by aclivity. The costs of each aclivity a made up ol total direct costs plus shared costs including 5UPPOrt costs and governance expendituie. Where the charty undertakes more than one activity shared cosls will be apportioned on a b8SIs consislenl wrth the use ol resources. All expenditure is Inclusiv& of Irre¢overabl* VAT. 1.6 Inlanglble flxed a¥set8 Other than goodwlll The Intangible fixed asset is the amount paid on Ihe acquisition and development of the BSUG Database. Amortisation is recognised so as lo write off the cost or valualion of assets lèss their rosidual valu8$ ov&r thelr useful lives on the followJn9 bases". Database stratyht linè 5 yèars 1.7 Impalnnent of fixed assets At each reporting end date. the charity reviews the carrying anwjunts of its tangible and intanglble assets to detemiine whether the is any indicalion that those assets have suffered an impaimient loss. If any such indication exisls. Ihe recoverable amount of the asset is estimaled in order to detemiine the exient of the impairment loss Irf any). 1.8 Cash and cash equlvalents Cash and cash equivalents includè (xsh in hand, deposits hekl at call with banks. other short-temi liquid investments wrth original maturtties of lhe monlhs or less, and bank overdrafts. Bank overdrafts are shown wrthin borrowings in current liabilities. 1.9 Flnanclal Instruments The charty has electe¢J to appty the priwisions of Section 11 'Basic Finanaal Instruments. and Section 12 'Other Financial Instnjmenls Issues, of FRS 102 to all of rts financial instruments. Financial instruments are recognised in Ihe Charity's balance sheet when Ihe chanty becomes party to the contractual provisions of the instrurnenL 10-
BRITISH SOCIETY OF UROGYNAECOLOGY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continuedl Basle finanelal ass•ts Basic financial assets. which indude debtors and cash and bank balances. are initially measured at tr8ns8ction price including transaction costs and are subsequenty carried at 8mortised c05t Using the efFective interest method unle55 the arrangernent oon5titutes a finan¢in9 transaction. where the tr8nS8Ction is measured at the present value ol the luture receipts discounted at a market rate of interest. Finanaal assets classified as re1vable within one year are not amortised. Basic financial liabilities 8asic financial liabilities. induding creditors and bank loans are inrtially recognised at transaction price unless the arrangement constitutes a finanang transaction. where the debt instffjment is measured at the present value ol the future payments discounled al a market rate of inlerest. Finanaal liabilities classified as payable wrthin one year are not amortised. Debt instruments 8re 8ubsequentty carried at amortl8ed cosl. using the effective interest rate method. Trade creditors are obligations to pay for oocrfls or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due wthin one year or less. If nol. they are presented as non-currenl liabilities. Trade credrtors are recognised initially at transactMJn price and subsequentty measured at amortised cost using the effective interest Method. Dorecognition ol finonclal liobiliti•s Financial liabilities arè dèrecognised wh&n the charity's contractual obligations expire or 8r& discharged or cancelled. 1.10 Ernploy benellts The charty has no d1ct employees. crttlcal accoUnn9 68MateS and judgements In the application of the charity'5 accounling policie5. the truslee5 are reqvired to make judgements. eslirnales and 8ssumplions about the carrying arnovnt of a55els and liabilrties thal are not readily 8PP8renl from other sourc8$. Thè eslim4tes and a$sociatÈd a$$umption$ are based on historical ¢xperien¢4 and oth¥r fa¢tor$ that are considered to be relevant. Actual resuns may drffer from Ihese estimates. The estimates and undertying assumptions a reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the eslimale is revised where Ihe revision affects only that period. or in the period ol the revision and ftjture peiiod5 where the revision affects bolh current and future peri¢xls. Ineomè from donatlons and l•gael•8 Unrestrtcted funds 2025 Unrestrlcted fund¥ 2024 Donations and grfts 50
BRITISH SOCIETY OF UROGYNAECOLOGY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ineom• from eharltable aetlvltl•s Unf•sttte funds 2025 Unrèstrletad funds 2024 Charitable activitles Membership subscripbons received Income from Joint RCOG I BSUG meetirKJs UGSA income Other events income 91,087 44.895 3,600 8.314 82,506 44.094 3,600 45 147,896 130,245 Ineome from Inv••tm•nt• Unre8trtcted Unre8trlcted funds funds 2025 2024 Interest receivablo 2,045 2,291 Exp•ndltur• on charftsbl• actlvltl•• Educatlon, Educatlon, tralnlng & tralnlng & advancemen advancemen l of health t of health 2025 2024 Dlrect costs Direct costs Amortlsalion Research grants 37,937 11.665 4,835 29,465 12.221 54,437 41,686 Share of 8UPPQrt and governance Costs (see note n Support Govemance 88,234 12,0 71,528 11,410 155,631 124,624 Analysls by fund Unrestricted funds 155.631 124,624 12_
BRITISH SOCIETY OF UROGYNAECOLOGY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support eosts alloeat•d to aetlvltS•s 2025 2024 Staff costs Rent Executive expenses 8nd Ir8vel Computer costs Bookkeeping Website costs Bank charges Sundry c05t5 Governance cost$ 48.465 7,423 5.240 2.660 3.600 17.881 1.529 1.436 12,960 39.477 7,423 3.112 3,455 3,600 11.849 1,369 1.243 11,410 101.194 82,938 Analy8ed between.. Education, tralning & advancemenl of heamh 101,194 82,938 2025 2024 Gov•manc• co•t8 compr58•: Legal and professional Accountanry and independent examination fees 10.560 2,400 9,010 2,400 12.960 11,410 Governance costs includes payments lo the independenl examin&rs of £2,40012024." £2,400>. Trustees None of the Irustees lor any persons connecled wilh Ihernl received any MUneratIon during the year. £711 W85 reirnbursed to 3 Iruslee5 ft)r meeling attendance expense6 in the year12024.. £609 was reimbursed lo 6 trustees for meeting attendance expenses). Taxatlon The chanty is exempt from taxation on its activities because all its income is applied for charitable purposes. 13-
BRITISH SOCIETY OF UROGYNAECOLOGY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Intanglbl• fix•d assèts D•tob•se Cost At 1 April 2024 Additions- separatety acquireil 201.193 10,181 At 31 March 2025 211,374 Amortisation and Impairnient At 1 April 2024 Amorbsation charged for the year 178,271 11.665 Al 31 March 2025 189.936 Corrylng amount At 31 March 2025 21,438 At 31 March 2024 22.921 11 O•btorn 2025 2024 Amounts falllng due wlthln on• year: Trade debtors Other debtors Prepaymènt$ and a¢¢rued in¢om& 28.643 16.710 42,386 44,313 42,386 12 Credltor¥'. #mounts f•lllng due wlthln one ye•r 2025 2024 Other credrtors Acxru81s and delerred income 17,797 2.400 7,845 2,400 20,197 10,245 14_
BRITISH SOCIETY OF UROGYNAECOLOGY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Unr•strSetod funds The unrestricted fvnds of the charity comprise the unexpended balances of donations and grants which are not Subject lo specific condition5 by donors and grantors as to how they may be used. These include designated lunds which have been set a5Kle out of unrestri(Xed fvnds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng resources Resourc•$ Al 31 March expended 2025 General fvnds 324.649 149,941 1155.6311 318,959 Pr¢vlou¥ yg¥r= At 1 Aprll 2023 Incomlng rgsour¢g$ Re8our¢e8 At 31 Mor¢h trxpond•d 2024 Goneral fvnd$ 316,687 132.586 1124,6241 324,649 14 R•loi¢d party tron8•¢llon• Th¥r& were no ¢isclo$abl8 rolated party Iransadion$ during the yeor12024- none). 15-