Reglstered number.. 08163801
Charlty number: 1149178
THE BRITISH ENDODONTIC SOCIETY
IA ¢ompany limiled by guarantecl
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

ThE aRrn￿ ENDODONMC SOCIETY
IA ¢ompany limiied by guarathteel
CONTENTS
Page
Reference and adrninistrative details of the CoThp8ny* its Trustees and advisers
Trnstè&s' report
Trustees, responsibilities statement
Indo￿n￿*￿t oxamlnofs rèport
Statsment of financial activilw$
Balanco sh••t
10
Notes to the financial $tatements

THE 8RmsH END00￿c socIErY
IA ¢ompoTry Ilmlted by 9uaranteel
REFERENCE AND ADMINISTRATIVE D￿AlLs OF THE COMPANY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2Q23
Tru$1￿5
Dr Dipb. Mehta
Dr Dan*1 Vaz De Souza
Dr Philip Tom
Pt(*trssorWill&orn (appointed 11 Mar¢h 2023}
Mr plyn Morgan
Mr Giuseppe Di FiSpw)
Dr Petros Myk)nas
Dr lA￿la Les5ani Iresuned 16 Match 20241
Dr Sirnon Stone (resigned 16 March 20241
Dr Satnam Singh Wirdee
Mrs Risha Pal
Sanje8v Lalji Bh8Thleri Ire5igned 11 Marth 20231
Josephine Camil￿7 Ir8￿9￿d 11 M8rch 20231
SanM*l Mark MtAi8ter Ire*gned 11 Marth 20231
Dr Shalini Katwgasingam lappinl8d 11 2023)
Mr Rahul Patel lappointed 11 Marth 20231
Mr Sanjay Maganlal Ardeshna lappLNntec 11 March 20231
Dr Philip Jthn Charfes Mitwl laprM)inled 16 Marth 20241
Mr Sarnud Mawk McAJi5tar lapwnted 16 Marth 2024}
Company reglstered numbw 081&1601
Charity registergd n￿rn￿eT
1149178
Regl3ter8d office
The Britssh Endodo￿tiC SoThety
Clo Moore In5wJht
Sl James HtyJ8e
VKar Lane
Sheffield
S1 2EX
Accountants
Armstron9 Watson LLP
Chartered A￿￿Trt￿ts
51 Rae Street
Durnfr￿s
DUMfr￿ and Galloway
DG1 1JD
8ankers
CAF Bank Lillited
25 Kings Hill Avenue
Kings Hill
WÈSI MalliNJ
Kent
ME194TA
Page 1

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present Iheir annual repori toJ2lher Nith the finanoal ststements Jf the Company lor yÈar 1 January 2023 to 31
Decernber 2023. The Annu81 report serves th8 pu￿Se5 of both a Tru5te8s' r8fXYt and a directors. report under company 18w. The
Trustèes tonfirm iha-. thè Annual rBport aTHI fin*tial giatemeDts of the charitable company comply wilh thè eurrent &iaiutory
requirements. the requiretnents of the tharItab￿ company's goveming document and the provisions of the Statement of
Recornmellded Practice ISORPI appliCa￿e lo charities prepaiing Iheir atxount5 in accordance wth the Financwl Reporting SlaTrdafd
applicabls in th8 UK and R8pull￿ of lie￿nd IFR51(r2118ffEcbve 1 Javuary 20191.
Sinc8 the Cornpany qualif￿ as Small uniJ8r ￿￿On 382 ofthe Comp8ni8s Act 21Th. the Stratsgic r8tK)rt r8quir8d of rnediurn 8nd18rg8
cotnpanie5 under the CompanEs Act2006 IStralegK Rew)rt ThreL*L¥5' Rep(xtl Regulations 2013 has been ￿nItted.
ObjeEtives and activitie5
a. P￿1¢105 and ot4•¢tSv•s
In setting objectives and planning for activitie5. Iha Trus188s hav8 gwen du8 ￿nSideratiOn to general guldancè publi5had by thè
Charity Commission relats.ng to public benefrt indLKJiig Ihe gumla￿e,PuNl¢ benefit." running a d)aiily IP￿)..
b. Activitie$ undertaken to achieve objecthves
The arxivities of the &itish EndC￿OntiC Sttiety IBESI aim to promDte and advance endCKlontd￿JY and to ensure that the dental and
yvriErdl Ii¥¥lth uf Ilie Iialiuii is tK)tli ￿l￿1171d11ied aimj I￿p[v¥￿1. Hrid thal k)tig IrfB is fuslBrtxl ur laEilitsttxl.
A¢hlevements and perforniance
. Main achie￿ments of the Company
The charity continue5 to be N goKKJ heamh. The acwjnts. including investrnenls. ShO￿Ed a browht fDrward balance fiorn 2022 of
£632,814. Th8 surplus for th8 y8ar to 31st ￿ember 2023vKd5 £56.775.
b. Review of a¢tlvltles
The ￿S in th& BES machinery have been luming rdlxlly in Ihe ￿s1 12 nyjnths wll t￿tinue to do so. accelerating in the up
to the IFEA World EndLthnlic conferen￿ in Glasgow Ihis September 2024. The BES cou￿1 15 grateful for the 5UPPOrt of lis
members, which helps io drwe us to do rrwe lor ycw.
On behaK ol m￿berShip?nd Council I bvouky like lo thank the follwng people:
To our Chief Operations OffKer. Annabel TIKKnas and her Assstant Suzanne McLean. Ihank you for the incre(liiAe arnounl of work that
you both put in allaws the Sttiely to grow year on year_
Finalty, a big thank you to outgoing Prri¢Jent Dr Ayn for <le1N￿lng a metnoiable ￿th Anniversary year ftsr the Society.
The benerrt of his weath of experience ha5 been rEfknted in the project5 he has been involved w*h duriry hi5 lenure on CounLyI. Like
a true Yorksh1￿Man. he has dealt ￿th the ebbs and kn of Sc¢*ty matters over the years an air of matter of facl-ness and grit
that we could all leam from.
Page 2

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
Achlevements and ￿rforniance Icontlnued}
Mee¢lng$
The 601h Anniversary Celebrat￿nS started wrth a tru￿ specd Pasl Presmlents dinner honcwring the pivotal role they have played in the
developmellt of the BES. The Spring S¢ientfft Meetin9 arranged by the PresKSent Dr w85 themed"Endodonti¢
rosearch". Pa51 petspecb.ves and future dIreC￿￿￿$- Fantasi¢ lecttffes wefy delNered by PtofBSS)r H81 Duncan. Dr Ni￿ts Rupatel, Dr
Chrislos Bout&okis and Dr Frank C SelzÈr_
The Auturnn Regional Meetiry wa5 entitled 'Pushiry B(xI￿arIes. New approathps tt> sofve ohj pr(l)Iws" arKI saw thp BES head to
B81fast for Ihe first time. Table dinKs were hekl by Or A5maa AJ-Taie. Dr Nimtt Patel, Dr Satnatn Singh Virdee and Dr R￿h8 Palel. The
main programtne was deliverpd wth in5pirthonal pie5entslws frutn Dr Paula Vila. Dr Dan￿ Cemy. Dr Byron Tsivos and Dr Emest
Lucas Taule. with the Conferer￿* dinner being held at the Ste¢ts￿A8r Titanic Museurn.
Both m88tings w8re extrem8ly successful enjoyed by al who attend8d.
Engagement
The BES conbnue to reprewl Ihe membership, expressin9 their views whÈn addre￿n9 issues facing ÈndcxIDnl￿S and denhstry in
gen8ral. Counol rneThb8rs ￿1 a5 BES r8presentativ8s on SAC. RD-UK. ESE. The S8nate of D8ntal Sp8ciaMies, Sp8ualisl Na¥i50ry
8oard RCSEdin, CliniG41 Standard5 Commiitee FDS RCSEDg.
Endodontics has been promoted to the wider profew.on wa le¢lu￿ delivered at the O￿tI$￿Y s￿1, Bimiingham and LorNYon by Dr
Alyn Morgan. Dr Dan*1 Vaz De Souza, Dr Rtsha Patel and Dr Samam SiThJh Virdee. We have also continued the Endodontics 101
Editorials with the latest on End0d￿tIC-Pe1￿thIal by Dr D¥Jti Mehts and Dr Rup4 Patd. These ¢ollaboi8tKJns will ¢onbnue.
Communications and Markating
The Society is now engaged with EK Communications wh) a￿ prOv￿ling a cwdinated approa¢h to an overall marketing strategy.
Underthe direction of our dedicated HOn￿ary Corr¥nuniG3ions Officer. Dt Fl'sha Patel s(Kial media strat￿Y has been fruillul with
continued rise in engagement across all rA3tfowm5. There has been a 57% inuease in Instagram followers120i91 and 17OA growth in
profile visits and a 1c% increase in Fa￿boOk fdbwers IT3001 and a 6£% growth in page Ni5rts. Our Linkedln page is developing
momentum with a growth In monthly imwessions_ Websile traffic has seen sleadily inueasiTha with 2725 wsitors in Febrt￿ry 2024.
wilh the tn051 popular page5 bwng Ihe job trEeting pwJe5 and the BES case a55e55Tnenl tODI.
Monthly News￿tterS updabng the membership on B=S activities ￿￿tinue tj be well re￿IVed and the member benefit ol°Latesl News"
has been added as an opt-in fL¥ n*mbefs to recewe weekjy U￿jat&S on dental mattets. The tegular EditorrdL% m the denial piess afe
kee￿ng the BES on the radai of the WKler dental comtnunity.
Membership
The rnembership currendy stsnds at 825 [￿mberS. We would like to er￿oUrage ¢MJr rnert*rs to set up direct debits to 8￿at￿e them to
ive membership benefits all year round.
IFEA Wortd Endodont￿ conferen￿ Glasgow 2024
Professor Willarn McLean has b8en irnm8r88d in th8 tlanning of Ihe confer8nc8 ak)ng wth the Drganisation cornmitt£e. The
pwrdmrn8 h&5 around 80 sp8akers thal ar8 a mixture ol Imiited s[￿kerS and c￿ntry R8presentatlV8s. Dr Maria L8ssani has b88n
selethed as (yJr country speaker for her ￿tent work (M) the sUrv￿al of ro￿ canal t￿tments in the NHS in England arKJ Wales. This
will be the first IFEA 'NEC wlh dedtaled End(xYonb"¢ Te*hers 8rK1 Early ca￿er Group sessb)ns. The ¢all lor papers has closed
receniiy Wlh over 250 suDmssions. We rN)pe thai our members will suprth Ihe BES to fly the IFEA banner high and maKe the
conference a r1wnrfi￿nt successl
Page 3

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
Achlevements and ￿rforniance Icontlnued}
Edu¢atlon
The activities of the BES Teacher5 Group headed by Professor Ajison Qualtrough have wntinued Sin￿ their last meeling in February
2023. A posit￿ statement suprx)rbng the use of magnfficatw￿ for ￿de[g￿dE￿tP ¢tudpnts is in line to be published soon_ The BES has
beon invdved in a collaborative workiTvJ tyoup wlh HEE lo supp)rt Ihe 5ettitvJ ol Stsndard$ for Foundaiw Dentists sel up by
Pasl-Presidenl Dr LÈssani_ Following a ￿tter to thè Chair ol Denlal ScFK)ds Ccmjncil BES reprèsentatves have been invited
to rneel with the Dental Schoo15 CounLal Education CLYnrnittee for knrfher discussK)n to hvJhlight the need to improve the standards in
undergraduate end(KJonti¢s. With the aim being to brithJe Ihe gap beh¥een undtrgraduate teachiThJ and pr8ctsce expectstions at FD
levd. HEE remain keen to colaborate wth etthdontsc teaclErs Ihe BES.
'A &JkYe lo &)rxY Endodcx)ts"¢ Practice- has been well rec8ved by ts prrfe$S￿ Since its laun¢* in Septemtr*r 2022 it ¢ontinue8 to
attr8¢t regular visits to the website where rf ¢ontinufS to remain availal￿e. Hard S)￿e$ are available to new mwbers on r9qUgsI and
can be purchased from th8 BES by ￿)n-rnernb8[s. Furth8r hard ciyi8s Ik3v8 b88n distnbut8d to Ihe Und8rgraduate d8ntal sch¢)ols.
The impact oftl* GEP has ￿en fett on the Conts"n￿t and we are working Frenc* kneiy to tran￿ate it.
A trauma inloimation leanet and paL￿t inlormatioTr leaflets ale in th*r development stages. vath wtsrkn'ng groups preparing boih in
Early Career Group IE¢GI
The BES ECG is now in its third year. Co•kd by Dr Maiia Lessani. Dr Daniel Vaz De SoLoa. Dr Dipii Mettts and Dr Satnarn Singh
Virdee, the s￿0￿1 ￿ed￿ated study day was wn ￿(h tre theme"Is *K1(xJonb¢ t￿trrent a￿ayS the an$%Yef>°. The sessions were split
into 3 tracks represerting the varK￿S sta9e5 Df an eaty f2reer dènth.sl narnety, Newly Qualffied Dentists interested in EndcAlontitt,
Newly Qualffied Denlist5 Vath a Masters in EndL￿on￿cs arKJ a d￿*cated MEndo prepardb'on tiack foi postgraduates. The event was
well attended with a wbrant mix of ndivKJuals inie-ested ￿ endodontics and plenty of neNorking opportuniis,. We had 9 sp8aKers
running the lecture wgrarntne as ￿￿11 as iepresentabve5 Ir￿ both Royal Colleges_ Klock viva exarniThaliDns were run by Dr Maria
Lessani and Dr Philip Mit¢helL Thank yw toall f¢Y making il a succtssftjl ¢ay_
The Terms of Reference for the ECG hav& been ajreed by the BES Council there will b& a call fDr interest ID be a part of Ihe
organising cornmittee in due course.
Led by Dr Salnam Singh Virdee, the ECG End￿Jo1rtK Career Palhvrdys ¢knAJment ha5 L￿n UFxlated to reflect recent thanges. The
dorurnent is available on the websiie the ECG page5.
The ECG 15 keen to wth Ihe lirti1￿ rrembers of Ihe So(iety by attending Undergr4diiate events The BES led the way as the
only 'Society repr8sent81ives at the M8nchest8r Dental otudenls Union Trade Fair and th8 recent British Undergrdduat8 D8ntal
Research cOnf￿ence
Research Grants
Dr Siobhan Cushley and Dr Hannah Bradley werE txjth awardel the 2C23 BES Grant for Research Work. Dr Cu<hley. frorn the
University of Belfast was aw8rded for her work on "A multi<mitss to idtr)tify ￿￿tI b￿rnarkers and therapeutics pulpitis".
Dr Bradley. from the Univergiy of Glasgow was awariled for work cx) "Accuracy an(J efficwy tsf dynamic navigation versus
freehand ac￿$$ In IctatiNJ calcffied canals.. in vitro anatysis.- Four aprdicats.ons have been wived for Ihe 2D24 grant.
Awards
The annual BES award5 recognise progie55ion towaTd5 atKt achEvetnent of endEthntic excellence. A multitulle of awarcls exi515 for
our at vanous 5tsge5 of their cargew5 wilh ￿ aitn of encouraging and developing the en￿o￿￿t￿ WrKkfor￿. Th15 year saw
tho inlrDduclion of The Mark Hunter Eatty Career ￿12￿ in Endodon1ok￿. rÈnamÈd in mÈnw of our dear Past President who inspired
so rnany denbsts during the earty stages of their careers.
Our prEes are 8 core part ol the BES arKI w8 would erKourag8 all eligitle rnernbers to parbcipat8. For th058 in leaching positions or
inV￿¥￿j with eaity Career derrtists, we be gratpful rf YDU could 5UPWrt 51udents lo enter loi the awards.
Page 4

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
Flnancial review
. Golng concem
After rnakiry appropna¢e enquirw, Ihe Trustees haye a rea5rKoNe expeCtstiC￿ tst the Company has adequate resources io conlinue
in ¢wgr31iDnal gxist8ncs f(x IhB fcJr&s￿b1S fulurg For this reason Ihgy continue to 3dDpl th& gcmng concgffl basis in prgp3ring thé
financial statements. Further details regarding Ihe adoplion of the 90iro Conc￿ basis c2n ￿ found in Ihe aceountsng pcliC￿9.
b. Re$etve$ poli
11 Is the policy of the Soaety to hdd entyJgh reserves to keep going for a peri(*l of at least mnths followng a Spanif￿nI drtsp in
income.
Six n￿th$ expenses equate ro roughly £210.950 a￿1 free reserves equated lo £689.589. of whid) £473.024 was cash at bank. This
polio has therefore been met
Structure. yovemanee and managenbent
. Election of Olficers
President
William McLean
P￿sident Eleci Phil T¢)mson
Vice President Elect Philip Mitth
Hon. Treasurer Dan￿1 Vaz de Souza
Hon.Secretary th.pti Mehta
Hon. Asst Secretary Salnam Siroh Virdee
Hon. Communications Officer Fl'sha Patd
ESE Representative Giusepp8 Di Filipw)
b. Govomlng do¢umg
Th& Bntish Endodont￿ is a rxJmpany limited by guarantee and a registered charity govemèd by its Memorandum and Articles
of Assoc￿￿On.
c. Organisational structure
The charity is organised a5 a s￿ety for the prornobon of postgraduate education by way cl rneets'ThJs, literature and 8dwce for
rnembers. the dental Frof8&won and th8 g8ll8ral pull￿.
d. Polldes adoptsd forlhe Indu¢tlon and tralnln9 oITru$lees
New trustees 2re aprx)inled by e￿Sing trustees rf they are seen as hel￿r￿j to thffil ary shortfall in the S￿11 sel of the board. The charity
holds a general meetsng each year_ Exisiing-.ru*ees Wp vlth Ihe Ind￿tiOn and tralnlng ￿ new trusiees. New trusiees a￿ en￿raged
lo re8d the guil8n￿ ￿ trusiees, re$rA)nsi￿"Ilkn@$ issued by the Chwity CoTrImi￿on.
e. Publlc benefft
The (wstees have given due con$￿allOn to the Charrty Commissic¥) guidan￿ ￿ Ihe &liv￿$ on the Operat￿ of the Public Benefit
quiremenl and Klenbfy that benefil in the 2clvth.es carrie¢ the wrpose of womc4ing the objects of the Charity and Charitable
activities as detailed in this retKJrt &*tsfy thts requ1￿m￿nI.
f. Rlsk management

The irus*es have a duty to identrfy and remew rsks to wh￿h tl* dwrity is exp￿se￿ and to erture akpro￿alt controls are Sn pla
to provide re8sonable 8ssurance ag8inst frau(J an(J error.
Page 5

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
Plans for luture perlods
The sctiety continues cotnmtted to ts gOV￿•ng trw)tto "prDtnLMe. ￿JUCate and ajvance.. It LThtinues to acbvdy support educational
and endodontic rese¥ch actwty. has revamped 1he stnthre of its prizes, contirrtjes to support the endodontic T8ach8rs Gr(xJp and
and the vibrant Early Carers Group.
Approved by orfjer of the members olthe board of Tru*ees and the¥ b*ll by..
Dr Daniel Vaz De 5¢yJza
Trustee
Dale." 30 September 2024
Page 6

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
STATEMENT OF TRU5TEES' RESPONSIBILrriES
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees (who are also the directo￿ of the Con-pany frr the PLrpose5 01 company lawl are re¥KJnsible for preparing the Truste8S'
r8POrt and the fin8nciqI Statements n acc<xdance thith 3p?liG4ble L4w arKI UnileJl KIn￿oM Accounting Standards Iunited ￿ngdoM
Gen8rally Accepled Accounting Practice).
Comp8ny law ￿quireS th8 Trust88S tD prepar8 finarKial statements frjr 8ath financial y8ar. Und8r company law. Ih8 Trustees rnust not
approve the financial slaternents unless they are sa'.isfied that Ihey give a true and fair view of th2 state Df affairs of the Company and
of 115 iiicoinins re59wses and fjppliralion of iesourGe5, induding its inrntnE ond expEndiluie, for ihat period. In prepari1i9 Ihe5e
financial statements. the Tntsl8es are requir8d to".
selecl suitable ac£ountsng rolcies and then aprty t￿M o)n%slenYy',
ob5eNe the rTEth￿S and prinoples ol the Gharits5 SORP IFRS 1021..
make judgments and a¢cwnts"ng estimates Ihat are wsonable and prudent..
state whether applicable UK Accounting StsThJatds IFRS 1021 have been fdlowed. subj.ed to any material departures
isck)sed and explainerl In the finan¢k21 slatHnents',
prepare the financial statements on the goin9 CA)ncem basis unless il inappropriate to presume that Ihe Company will
continue in business.
The T￿St￿&S are res[x)nsib￿ lor ￿epIng adequate accA)Un￿ng records thai a￿ sufflclent to show and explaln the Compgny's
transactions and disclDse with ress￿able accuracy at any tme the finanoal pDsth"on of the Crryany and en8trJe them to ensure that
the financial st8ternenls comply ￿1th the Companies A(X 2[￿. They are akn r8SW)nsib￿ for safegu8rding the a58ets cl the Company
and hence lor taking rea50na)le step5 f(x ￿ P￿Vent￿￿ atwj detection ol fraud arvj 0lherirreguL4nt￿9.
Approved by order of the mernb8rs of the trx)ard of Trustees and stywed (x) its behallby".
Dr Danlel Vai De Souza
Trustee
Date.. 30 September 2024
Page 7

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEM8ER 2023
Indwnd•nt oxamlnofs report lo th• Trust￿$ ofTh• Brftlsh ErKlodontl¢ SOCW fthe Ci)mpany'l
I r8port to the charity Trusteès on my 8xamirwtion Of￿ actswnts Company for the year wded 31 D￿mber 2023.
ResponsibilltlE5 and basls of report
As th8 Trustees of the Company land its directors for the puryjses of c￿npanY lawl yixj are responsib￿ for Ihe preparatK)n of the
accounts in acwrdance with Ihe req￿re[r￿ts olthe CoM￿nIeS Act 2006 Ilhe 2006 ACVI.
Having sa11sfi￿ mysdf thal the accounts of the Company we nol requwed to be audit￿ under Part 16 of the 2006 Act and a￿ eligitle
for independent 8xaminatK)n. I r8port in respect ol rny exanina1￿ of the CoMpan￿S ac£ounts G9rri8d out unler section 145 of the
Charilies Act 2011 Ilhe 2011 Acl'l. In carrying (yjt my examina11L￿ I have f￿10￿d Ihe Directions given by the Charity Commission
under section 14515llbl of the 2011 Act.
Indwdènt OX2minÈrfs staèrnent
Since the Company's g105s income exceeded £250.(￿ yI￿r examiner tnust a rnembeT of a tKKly li51ed in section 145 of ttr￿ 2011
Act. l ¢onfirm that l am qualrfid to u￿j￿rtake the exami￿11(*} because l am a member ol The Asswal￿n of Charte￿￿ Ceriified
Ac¢ouniants, vihich is one of the listed b(x1￿$.
I have completed my examination. I conffimi that no mallws have come to my atten1￿ in cthnection the examlnaiion glving me
cause to believe".
accounting records were not kept in [esF￿rt ofthe Companyas wuired by secti(xh 386 ofthe 2006 Act., or
the accounts do not accord with thos8 rec(xds: or
the accounts do not comply with the accounlro requiremerts of sec11￿ 396 of the Act Olher than any requirement that
the acGounts gwe a'true and fairf vieY4 whith E nol a mafler WnSHJeied 35 partof an independenl exa[ninat￿n". or
the a¢o)unts have not been prepar￿ in ￿dan￿ ￿th meth¢>Js ar￿ prin-ip￿s ol the Statement of Recommended
Practice for aciwnting and rÈpth'ng by tharities lapplicab￿ to tharities preparing their accounts in accordance with the
Financial Rerx)rbng Slandard ar¥)lICab￿ in Ihe UK Rewblic ol Irdand IFRS 10211.
I have no co[￿e￿5 and have come across no olfver matter5 in Con[￿1￿ wth the exaM￿atIOn to which attention Sh￿￿j be drawn in
this report in order tts enable a pr¢Jper uThJerstsnditvJ ol the accoJnts to L* weached.
Th￿ report is made solely to the Crthpanls Trustees. as a b(x*. in aCC￿lIanCe Part 4 of the Charities (Accounts arKI Reports)
Regulations 2008. My work has been undertsken so that I migm stale lo 1he Companls Trustee5 those matters l am required to stale
to thern in an Indep8nd8nt 8xamin*5 rep￿1 and for ￿ other purp058. To h8 fulbest 8¥tenl permilt8d by law. I do not accepl (x assUtn8
reSpon￿bilitY lo anyone other than the CompKany and Companls Truslees as a body for my work or for this report.
Signed..
Dat8d.. 30 S8Pt8rnber 2024
Karen Ra& FCCA
AmistroThJ Walson LLP. 51 Rae Stree( Dunrfries. DG1 1JD
Page 8

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
STATEMENT OF FINANCIAL ACTMTIES IINCORPORAMNG INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEM8ER 2023
UnreSt￿¢t#￿
fvnds
2023
Totsl
fund5
2023
Total
lunds
2022
Income from=
Charitable actI￿ltieS
466.159
46Q159
381,975
Inv8Stments
7,782
7.78Z
1, 761
Total Incom*
Expenditure on..
Charit8Ne *i¥iDes
473.941
473.941
383, 736
421.899
421,899
452,364
Totsl expenditure
421.899
421.899
4S2,364
Net Incomellexpendlturel before net gains on Investments
52,042
51042
168,628)
Net gains on inv8Sttn8nts
4,733
4733
N•t movomont in funds
56,775
56,775
168.628)
Reconclllatlon of furbJs=
Ttst81 lunds broughl forwa
Net movement in funds
631814
632,814
701.442
56,775
56,TT5
(68.6281
Totsl funds ¢arried forward
689,S89
689.$89
632,874
The Statemenl of finanoal ￿￿ViDe$ Indudes all gains and losses rWJnI￿ in the year.
The notes on pages 11 to 21 fomi part of Ihese financial slalements.
Page 9

THE BRMSH ENDODONMC SOCIETY
IA company limited by guarantsel
REGISTEREO NUMBER= 08183fj01
BALANCE SHE
AS AT 31 DECEMBER 2023
2023
22
Curr•nt ass•ts
Debtors
130.722
127.653
Investments
10
123,073
471024
3CI.CQO
530. 135
Cash at bank and in hand
72Q819
681,788
Crediters. amounls falling due within year
137.23111
148.974)
Net current assets
689,589
632,874
Total net assets
689.589
632,814
Charity funds
Unrestrieled funds
12
689.589
632,874
Total funds
689.589
632,814
The Company was entitkd to exem0.on from a￿rt und¥ secliw 4T7 ofthe Comrones ￿ 2006.
The members have not required company Lo oblain an audit for the year in q￿stiC￿ in accordance with seclion 476 of Companies
Act 2006.
Th8 Trus188s acknowl8dge their r85Fon5ibiliu8s f¢x complwng wilh th8 r8quir8rnents of Ih& Act r8SP8Ct to a(xountiw r8cord5 and
preparation of financial stalements.
The fi￿￿181 st8t8m8nts have b8en prepar￿ in a(xord8nce wih lh8 WOV1&(￿5 to entit￿5 subj8ct to th8 srnall cornpani8S
regime.
The financial 51atemeDts were approved arKI aLrtI￿Sed tr ￿sue by Ihe Trustse5 and 5HJtEd on iheiT behalf by".
Dr Danièl Va2 Do Souza
Trustee
Dale." 30 September 2024
The notes on pa9es 11 to 21 fomi part of Ihese finarrAal slalements_
Page 10

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
General information
The company Is a company limti￿ by guarantee and reg¢skred in England and Wales with Companies Fbuse and is ￿lStered
as a Charity with the Charty Commi8Sth.
Accountlng w*llcies
2.1 Basls ol preparatlon of financial statemonts
The financial 5tatewnents have been prepa￿1 in aLr0[dan￿ with Ihe Charit￿5 SORP IFRS 1021- Accounting and
Repotbn3 by Ch?ritle5." Statetnent d Rec(Thmendpd P￿￿tiCe aJp11cab￿ tD charities prep8ring their account5 in
accordance with the Finanaal Rep(￿hn9 Standard ap￿￿ats1e in UK and Republic of I￿land IFRS 1021 (effectivè 1
January 201gi, the Financial Reporting Standard appliG9b￿ In the UK aThd RepU￿1C of Ireland IFRS 1021 and the
Companies Act 2006.
The Br￿sh EtK1(xl￿I￿ Society. [r￿tS the (kfinitI￿ of a publ￿ b￿rrt entity under FRS 102. Assets and liabilit￿8 are
inthally r￿niSed al histo￿aL ￿$t or Iransaciw valve unless otherwise stsled in Ihe rel￿an1 accounting policy.
2.2 Going COr￿M
The Trustees have assessed whether Ihe use of the wn9 concem basis is appr¢Jpriate and have considered p)s*ble
events or con4Jitions that tnigm (35t ￿gnIfi￿t doubl on Ihe abil￿ of the tharita￿e coThpany to continue as a going
EDncern. The Trustees have tnède Ihi5 as5e55ment ky a PVK¥J of at least 12 tnonths fr(xn the cate of the approval of
these financial slatemÈnts. In parlitular. IhÈ TrusiÈes have C(￿sIdered Ihe charilatAe company's forecasts and
proieclions and have ￿eTh account of the pressures on incorne and the of the cost ol living crisis. After making
enouiries, the Twstees have concluded Ihal there is a reasoratAe expectslw thal the charitaNe Company has a¢equate
resourc8S to eonlinuÈ in aperabonal existence for Ihe f￿eSeeab￿? ftdur8. Th& tharitatAe company ther81or8 conlinue8 to
opt the going C(m￿ern ba￿S in pre￿ng its finanoa staterrents.
2.3 In¢ome
All income 15 recogni5ed ￿ce Ihe C<ynpany has entitstnent k) the incorng. it 15 FYo4)ab18 Ikot the inwrne will b8 rec8iv8d
the amount ol InC0￿e re￿I￿aLle can be [r￿aSure￿ reliabty.
Income tsx recoverable in relatwjn to inve5tsTEnt inc(The is rewgnised ai the ts.rlle tIE Inve51ment irKome is receivable.
2.4 Expend•tur8
Expenditure is recognised ￿¢É Ihere is a Wl ￿ COrtstr￿Sive rtA￿atiOn lo IranSferec0￿rnlc benefrt to 8 third party, it is
prob8ble that a tr8nsfer Df economic benefts wll be required in sett￿ent and the amount of the oNigation can be
measur&1 reliably. Expenditure is dasSIf￿ by activity. The o)sts of each acbvity are made up of Ihe total of dirgcl costs
and shared costs. including su￿p￿ costs invoved in undertaking exh actiwly. Direct cosls attribU1at￿e to a single activily
are allocated directly to thal activty. Shared costs contribute to TTM)re than i)ne activity a￿1 support costs which are
rK)t artributatAe lo a single aclivty a-e apportioned between ihose 3ctivthe5 on a ba5V6 con5￿te￿t wilh the use of
re%)urce5. Central staff costs *e alkmxted on the ba￿8 of IJ"rr* spent. a￿1 depreciAt￿ charges allocaied on the porbon
of the a5set'5 use.
Expenditure on Ehartsble adivities 6 incutred on diretlty utKlertaking the actI￿lIeS which further the Company's
obiectivtss. as well as any associated suppM costs.
Page11

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
A¢¢ountlng wll¢*s Iconllnu•d
2.4 Expend•ture Icontinuedl
Grants payatrAÈ are charged in the year w￿n the off* i8 made excÈpt in those casès Iho offèr is conditional. such
grants bel[￿ recognised as expeThYiture wher the c07drf￿nS aitathiig are fulfilled. Grants offered subject to conditions
which have nol been met at the year end a￿ rthed asa (tsnmitmenl but accrued as expenditu￿.
l expenditure is inclusbve of 1rrec0vera￿e VAT_
2.5 Int•re$t r•¢elvobl*
Interest on fund5 hdd on depoyt is I[￿u￿e￿ *then receivawe antj Ihe arT￿nt can be rTW5uie£l reli?14y bythe Cotnpany,"
this is numally no￿tt#￿0n of the interest paid ￿ payable by the insbruti)n wilh whom the funth ats dgposted.
2.6 Debtors
Tradp. and other de.btors are rewnwl at the settl*ment amount after 8ny trade discount offewj. Prepayments are
valued al the amount prepaNJ r*t of any tsade d1$w￿$ due_
2.7 Cash at bank in hand
Cash al bank and in hand incl￿eS and short-temi h￿hty liquid investments wth a short matLrity of three months or
less frorr the dat8 of acquisthon or opening of th8 depoyt or ymiL8r arcount.
2.8 Liabilities and provisitsh*
Liabilities are recognIs￿ Wh￿ Ihere is an obwion at the Bala￿ sheet éate as a ￿sU11 of a past eveni. it is probable
thal a transfer of ewnomic benefit will be i) set11￿ent. the anM)uni of the selyemenl can be estimated
f81iabty-
Liabilities are recognised a¢ the amount thal Ihe Company aniM>pales it wil pay to setue the debt or the amount it has
received as adVan[￿d p8yrnents for the gcmxts or servw it must provide.
ProVis￿nS are measured at the best esbrnate of Ihe aTrKJunts required Lo setlle the r*)loation. Where the effect of the time
value of money is material. Ih? provision is based on the present value of those arrKJunls, discounied 8t Ihe pre-tax
di5coufbt rat8 that r8fl8cts th8 risk5 speific to ihe I￿t￿￿ty. Th8 unwi￿1[￿ of the di5counl is r8cognis8d in the Stat8ffl8nt of
financial ￿tiVitieS as a finan￿ cosL
2.9 Flnanclal Instruments
The Company only has fjranoal assets and finanoal liabilit￿ of a fv.nd Ih31 qualify as basic ffin3[K￿l in5truTnents. Basic
rinan¢ial Instruments a￿ initu?Ily recognised at transacti(¥) walue and subsequently rneasu￿d at their settlement value
wilh the excepb.on of bank knans which a￿ subsequertty measured a¥ amortised cost USIWJ the effective interest method.
2.10 Pen5iOnS
Th8 Company i¥)8rates a d8fin8d contribution p8￿￿0￿ schem8 and the p8r￿*￿ tharg8 r8pr8sents th8 arnounts paya￿8
by the Company to the lund in respect Df the yeai.
Page 12

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
A¢¢ountlng wll¢*s Iconllnu•d
2.11 Fund accounting
General ￿ndS gre UnresIr￿ed funds which *e avaiLqble lor USÈ at thè dI￿retiOn ol th& Trusteès in futharance ol the
neral objectives of the Company whith have not been de￿gn￿d for olher wrposes.
Investment income, gains and k)sses ¥e allorAted to the apwpriatelund.
Income from charltable acUVlt￿S
Unrèstrict8d
funds
2023
Total
funds
2023
Delegate fees
Other rnewnb8rship IN￿Me
Trade stands
108.131
108,131
113.
113,588
33,C25
33,925
Royal￿'éS
Study day
AdvertisiTrJ
198.107
198,107
11.808
11,808
600
466,159
486,1S9
Unre$l￿tted
fvncls
Tolal
funrls
22
Delegate fees
Other membership income
Trade sland5
113,615
113,675
T5. 181
25.825
167.?54
75, 181
25,825
167.354
Royalbes
387.975
381.975
Page 13

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
Investment income
Unrestr5cted
funds
2023
Total
funds
2023
Sank interest r￿1Ved
7.782
7,782
Unr8Strict6d
(Is
2022
Total
luno15
202
8ank intere* received
1.761
1,781
Analysls of grants
Research
giants
Totsl
funds
2023
2023
Grants paKI
15,282
15,282
Res￿a￿h
grants
2022
Tol&l
funds
Granis paKI
59,264
59,264
Anatysls of expendhure by act￿￿leS
Activities
undertaken Grant funding
dire¢dy
of a¢tlvltle$ Support costs
2023
2023
2023
Total
funds
2023
AIXivilw35
269.587
15.282
137.C30
421,899
Page 14

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
Analy515 of expendI￿re by activities Icontinuedl
Adivihes
undertaken Grant fijnding of
threcty
ac1iwl￿S
2022
2C122
Totsl
runLIs
Supwrl casts
2922
Adivit
21a6T8
59.264
174,422
452,364
Analysis of dlrect costs
Total
funds
2023
21J23
Journal subscri)lion costs
31.094
31,094
Swing SC￿ntIfiC Me81ing Cost
Dentistry Show costs
&8.950
68,950
9,￿5
9,965
F li
Teacher5 rneeling G05ts
Regional tnepling costs
European Sooety tsf En(k)ntdogy IESEI
Earfy Career Group
Other ￿leeti￿ fX)Sts
5.835
5,835
110.682
110,682
10,746
10,746
10.741
10.741
13.945
13,945
131
rravd costs
131
Admin support
7,498
7.498
269,587
269.587
Page 15

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
Analy515 of expendI￿re by activities Icontinuedl
Analysis of direct Costs Icontinuod)
Total
ActM[￿s
20??
3022
Journ815ubscriDtion (xsts
35,990
37.592
35,990
37.592
s￿ing sE￿n￿riC Meeling Cost
Dentisty Show costs
Teachers meeting Costs
Regional meeting Costs
European Soci8ty ¢>f EndontdDJy IESEI
Earfy CarÈÈr Group
Other Meeling costs
rr8vd cost5
2.866
2,866
8,088
95,894
6, 716
18.553
12,958
21
8.088
95.894
6.776
18.553
12,958
21
218.678
278,678
Analysis of support costs
Total
funds
2023
Activ1￿05
2023
Staff cost5
s5.(￿$
55,065
Prizes
7.085
7,085
11.820
Postage and stalior
Adverhyng
Bad Debt
11,820
21.303
21.303
750
750
k li
8ank Charyes
Credi( Card Charges
1,380
1.380
3.199
3,199
Teleph(￿The
Compuler atKI intem8t
Subscrlpiions
255
255
8.410
8,410
939
939
Sundry expenses
Insuran
767
767
321
321
Accountancy fees
Legal and cOn￿ltancY lees
InveStr￿nt rnanagern￿t f8e5
11,822
11.822
12,758
12.758
1,156
1,156
137.030
137,030
Page 16

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
Analy515 of expendI￿re by activities Icontinuedl
Analysis of support COSts (Contin￿
Total
ActM[￿s
20??
3022
staff (x)sts
50,671
2.512
50,671
2.512
Admin 8UPPOrt
Prizes
8.364
8,364
2,244
14, T40
750
Postage and slatiorery
Adverkn%ng
Bad Debt
2.244
14,740
Bank Charges
c￿di[ Card Charges
relephme
Compuler and intemet
Honoraiia
2.268
2,501
405
2.268
2,501
405
30.063
14.358
30,063
14.358
Sub5criplions
SFK)nsorship
Sundry expenses
Insuran
7,331
1,331
500
3.591
3,591
344
344
ACt￿nIancY fees
Legal and Con￿llanCY lees
17,538
26,242
11.538
28,242
174.422
IT4.422
Ind&pendont examln4fs remunefayon
2Q23
22
Fees paysblè to the Company's indeFwMfjent oxaminèr for thè irKlependent examinat￿ ol
the Cornpany'sannual accLNJrts
11,100
Page 17

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
Stsff costs
2023
3022
Wages and salar￿$
social security x)sts
Contribution to defined COntribLrt￿ schemes
53,126
639
48.266
1, 168
1,300
1,237
55.065
50.671
The avera￿ number of ￿rsOn8 employed by the C(xnpany duriwbg Ihe year was a5 fdl
2023
No.
22
Adrninistrator
No empk)yee rec*ved remunerttion aft￿jntin9 to nh)re than £60.(¥X) in •ther year.
During the year, no Trustees received any remuneratKM or (ther benefits12022- £nill.
Ouring the year ended 31 December 2023. no Trustee expenses have Iken incurr&J12022- £nill.
Dèbtors
2023
22
Due wlthln ono year
Trad8 d8btcws
12.290
Other detitors
415
Prepayrnents and accrue£l inc(Kne
121,822
108,948
130.722
121.653
10.
Cumni a$$•t Inv•￿mènts
2Q23
22
Unlisted investTn8nt5
123,073
30,000
Page 18

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
Credltus: Amounts falllng Vlrythln on8y8ar
21J23
2022
Tradè ￿￿lIorS
16.4B2
20.764
Other taxatiC￿ and soaal seoJrty
Pension fund knan payable
A￿ru815 and deferred inrKffie
3.333
3,002
17,122
25,208
37.230
48.974
21123
2022
Def8rr•d Incomg
Defetr&J income at 1 January 2023
Rp50uice5 defeired ¢j￿ng the year
Atnounts re18ased from preMou5
9,530
5,615
19,5301
1, 700
9,530
(1,100)
5.fj15
9.530
Deferrgj incoTr* at the year end rdates to nienitersliip rectived fu the finai)cial yeai.
Page 19

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
12. Statement of funds
statement of funds. current year
Balance at 1
January 2023
Gainsl
Balance at 31
ILoss¢sl De¢embei 2023
Income
Expendlture
Unre$tricted funds
GenerJ Funds
632,814
471941
1421,8991
4,733
689,589
Statement of lund$- prlor year
B8lanc8 8t
1 January 2022
31 D8cÉTrmber
Experiditu
2022
Unrestrf¢ted funds
GenerJ Funds
707.442
383.136
{452.?64)
632,874
13. Summary of lund$
Summary offund$- ¢urrent year
Balance at 1
January 2023
Gainsl
Balance at 31
ILo55esl December 2023
Income
Expendrlure
General funds
632.814
473.941
1421.8991
4,733
689.589
Summary of funds- prioryear
Balance af
31 D6￿Mber
3022
Balance at
l January 2022
Inwne Expendrtu
Genefal funds
71Jl,442
383,736
(452,564)
632,814
Page 20

THE BRMSH ENDODONMC SOCIETY
IA company limil8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2023
14. Analysis of assets between f￿￿$
Analysis ol net 455ets bthn l￿d5- currerrt year
Unrestricted
lunds
2023
Total
nd$
2023
Current asset5
726,819
137.£301
726.819
137,2301
Creditors due within year
Tolal
689,S89
689.589
Analy$i$ of ret a$$ets belw¢en fvnds- wloryÈ4r
un￿$[ricted
funds
Z022
Total
funds
202
Current assets
681,788
148.974)
681, 788
(48,974)
Creditors due wthin year
Totsl
632,814
632,874
15.
Pèn$io•) ¢¢)mmitm•nts
The Charity operates a deffined contritxjtion pension scherne. The assets of the stheme are hekl sep8rately from those of the
group in an independently adminislered fund. The pens￿￿ ¢osI ¢harge represents Contributions payable by the Charity lo the
fund. Tn8re was £29312022 - £nill payab￿ lo the lund al the balance sh88-. date %¥hich 15 incJud8d in cr8ditors.
16.
Members, 118bllSty
E4ch ThernbBr of the chatitable cotnpany undertakes lo contr1t￿le to ￿ 35set5 of ￿ cofflpany In the event Df it being wound
up while hel8he is a member. or within one year after helshe ce8ses lo be a member. suth a￿thin1 as may be required. nol
exceeding £1 lor ihe debts aThJ liabiloies contracted refo￿ trases b) be a member.
17.
Relateil party transact6ons
The Company has fK)18nt8red inio any Idat￿l party trawwdion thjring the year. nor are there any OLrtStaTwji￿ balances owing
between related parbes the Company at 31 Der*rnber ￿J23.
Page 21

This document was delivered using electronic communicalions and authenticaled in accordance with ihe
registraT'S rules relaling to electronic forni. auihentication and manner of deli&'ery undeT section 1072 of
the Companies Act 2006.