Charity number.. 1154387 THE YORKSHIRE RETINA SOCIETY UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
THE YORKSHIRE RETINA SOCIETY CONTENTS Page R&f&r&nco and admlnlstratlva d•talls of tha charlty, Its trust•os and advlsors Trust•&s' r&port Indepen(lent examiner's report Statsmènt of flnanclal actlvltlas Balancè sh88t Not&s to tho flnanclal statomonts
THE YORKSHIRE RETINA SOCIETY REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trusts&s C Brand M McKibbin N Dhingr K Madhusudhana A Airody A Mohla H Devonport S Mackenzie A Ibrahim Charlty reglsterod number 1154387 Prlnclpal officè Yorkshire Retina Society Trustees, clo Mr. McKibbin, Consultant Ophthalmologist, Eye Clinic, Leeds Teaching Hospitals NHS Trust, St James's University Hospital, Beckett Street, Leeds, LS9 7TF Executive Secretary A Ball Accountants Armstrong Watson LLP, York HOUSÈ. Northallèrton. North Yorkshirè. DL6 2XQ Page 1
THE YORKSHIRE RETINA SOCIETY TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Iruslees of the Yorkshire Retina Society also known as YRS present their report for the period ended 3151 December 2025. The trustees have adopted the provisions of the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charib.es preparing their accounts in accordance Nvith the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151. The trustees have also had regard to the Charity Commission's Public benefit requirement statutory guidance. The Yorkshire Retina Society is a charitable incorporated organisalion established by a written conslilulion and registered with the Charity Commission, No.1154387. The registered office Is elo the Trustees, Mr. MeKibbin, Eyè Clinic, Leed$ Teaching Ho$pilal$ NHS Tru$l. St James's University Hospital, Beckett Street, Leeds, LS9 7TF. The Yorkshire Retina So¢iety is ¢ommitted to equality and diversity. Objectives, Organisation and Activities The objective5 of the charity are to advance the education of the public in ophthalmology and associated medical sciences and to advance knoedge and understanding of clinical and practical ophthalmology, particularly relating to the retina, through educational events. The charity also aims to encourage and support research into the pievalence. risk factois and treatrnent of retinal diseases for the public benefit. The charity is organised as an independent association of people interested in furthering the objects of the charity. It has a board of trustees, and these trustees are listed on page one. Regarding the requirement to provide benefit to the public, YRS is al the forefront of promoting education in medical retina and excellence in clinical care. Ros*rvtr$ The trustees regularfy review the charity's level of reserves held against expected expenditure. The reserve is satisfactory for its cuirent level of activity. The charity has not actively fundraised 1th1n this financial year. The trustees believe that the level of reserves held is adequate. Pritsr meetings held during the accounting period in 2022 whereby the trustees took the decision to offer discounted delegate rates lo encourage attendance. The lower rates have been applied lo all meetings planned for the foreseeable. Risk management The trustees have reviewed the risks to which the charity is exposed and have ensured appropriate controls are in place to prtsvide reasonable assurance against fraud and erioi. During the year, the charity airanged scientifie meetings in Bradford and Leeds. The meeting in Bradford took place in June and Leeds took place in November. The attached financial statements show the current state of the finances, which the trustees consider to be sound. The sources of income are sponsorship by trade companies, membership fees and meeting registrats'on fees. The charity does not fundiaise from the public. The charity's bankers are the HSBC Bank. Responsibilities of the Trustees The ItU51ee5 are required lo prepare financial slalemenls for each financial year which give a Itue and fair view ol the state of affairs of the charity and of the surplus or deficit for that period. In preparing those financial statements the committee are required to.. select suitable accounting policies and then apply them consistently. make judgment and estimates that are reasonable and prudent. prepa the financial statements on the going concern basis, unless it is inappropriate to presume that the charity will continue in business. Page 2
THE YORKSHIRE RETINA SOCIETY TRUSTEES, REPORT Icontinu•dl FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees are responsible for keeping proper accounting records lch disclose yrith reasonable accuracy at any lime the finanGial position of the Gharty and to enable il lo ensure that the finanGial stslemenls comply wrth the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Thi5 reDort was aDDroved by the Trustees and signed on their behalf by.. A6nAL M McKibbin Trustoè Date.. 1210712026 Page 3
THE YORKSHIRE RETINA SOCIETY INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE YORKSHIRE RETINA SOCIETY (tho '¢harity'l I report to the charty Trustees on my examination of the accounts of the charity forthe year ended 31 December 2025. This report is made solely to the charity's Trustees, as a body, in accordance wth Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charitls Trustees those rnatters l am required lo stste to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report. RESPONSIBILITIES AND BASIS OF REPORT As the Tru51ees of the charity you are respon51ble for the preparation of the accounts in 8ccordance wlh the requirements of the Charities Act 20111.the 2011 Act'l. I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the appli¢able Di¢tIonS given by the Charity Commission under sects'on 1451Sllbl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT Your attention is drawn to the fact that the charity has prepared the accounts in accordance unth Accounting and Reporting by Charities." Statement of Recommended Practice applicable to chaiities preparing their accounts accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charth'es.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. l understand that this has been done in ¢rder for the accounts 1¢ provide a true and fair view in a¢¢ordan¢e wlh the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019. I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. a¢¢ounling records were not kept in iespect of the ¢haiity as required by se¢lion 130 of the 2011 A¢t", or the accounts do not accord urith those records,. or the accounts 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 th81 the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection wth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signèd". Datèd.. 12 July 2026 Mark Landrelh ACCA Armstrong Walson LLP Northallerton Page 4
THE YORKSHIRE RETINA SOCIETY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unrèstrictèd funds 202S Total fund5 202S Total fvi?ds 2024 Notè INCOME FROM: Membership Subscriptions Meeting income Delegates fees 1.475 19,B32 5,200 1.475 19,832 5,200 1,550 31.447 5.600 TOTAL INCOME 26.507 26,507 38.597 EXPENDITURE ON: Meeting expenses Prizes Admin, Postage and Stationery Accountancy Paypal fees and bank charges Vvebsite costs 33,397 100 3,007 785 221 33,397 100 3.007 785 221 32.858 2, 120 726 328 72 TOTAL EXPENDITURE 37,510 37.510 36. 104 NET INCOME IIEXPENDITUREI BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 111.0031 111.0031 111.0031 111.0031 2,493 2,493 RECONCILIATION OF FUNDS.. Total funds brought forward 21.408 21.408 78,915 10.405 10.405 21,408 TOTAL FUNDS CARRIED FORWARD The notes on pages 7 form part of these financial statements. Page 5
THE YORKSHIRE RETINA SOCIETY BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Notg CURRENT ASSETS Cash at bank and paypal account 11,190 22,806 CREDITORS: amounts falling due within one year 17851 {1,398) NET CURRENT ASSETS 10,405 21.408 NET ASSETS 10,405 21.408 CHARITY FUNDS Unrestricted funds 10,405 21.408 TOTAL FUNDS 10,405 21.408 Thè financial statements wèrè approved by thè Trustees and signèd on thèir bèhalf, by". M McKlbbln, Trusta8 Date.'1210712026 The notes on page 7 form part of Ihese financial statements. Page 6
THE YORKSHIRE RETINA SOCIETY NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POUCIES 1.1 Basis of preparation of financial statements A¢¢ounting Convention The financial statements have been prepared in accordance wvch the Charities SORP IFRS 1021 'A¢¢ounting and Reporting by Charib"es". Statement of Recommended Practice applicable to charitie$ preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statemen15 have been prepared under the historical cost convention. Incomè Income represents mernberfs subscriptions, meeting income, donations and appeals, and other income receivable during the year. Expenditure Meeting Expenses refers to venue hire costs, catering costs, speaker expenses and audiovisual support. Admin, Postage and Stationery include secretarial support costs for membership activities and meeting support throughout the year. 1.2 Donations and appeal receipts There were no major contributions made during the year. Page 7