DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
**Charity number: 1154928**
## **BRITISH SARCOMA GROUP**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2023**
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 5|
|**Independent examiner's report**|6|
|**Statement of financial activities**|7|
|**Balance sheet**|8|
|**Notes to the financial statements**|9 - 17|
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023**
## **Trustees**
Mr P Cool Dr A Dangoor, President Mr A Desai Dr I Fragkandrea-Nixon Dr S Furtado (appointed 6 June 2022) Mr C Gerrand Mr A Hayes Ms A Z McCarthy Ms C A Millman (appointed 6 June 2022) Mrs A Pabla Dr B Seddon (resigned 5 September 2022) Mr O Tilsley Ms D L Artis (appointed 12 December 2022)
## **Charity registered number**
1154928
## **Principal office**
Unit 14 The Stottie Shed Baker's Yard Christon Road Newcastle upon Tyne NE3 1XD
## **Secretary**
Echo Events & Association Management
## **Accountants**
Kinnair Associates Limited Chartered Accountants Aston House Redburn Road Newcastle upon Tyne NE5 1NB
## **Bankers**
Lloyds Bank Plc Ariel House 2138 Coventry Road Sheldon Birmingham B26 3JW
Page 1
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023**
The Trustees present their annual report together with the financial statements of the charity for the year from 1 April 2022 to 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## **Objectives and activities**
## **Policies and objectives**
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.
The objectives of the British Sarcoma Group are: -
1. the relief of sickness by maintaining and advancing the education of medical, nursing and healthcare professionals in the United Kingdom concerned with the treatment and care of patients with bone and soft tissue sarcomas, through the provision of information, training and the identification of best practice;
2. the relief of sickness by the promotion of excellence in the healthcare and the treatment of patients with bone and soft tissue sarcoma, through enabling treatment specialists to identify and share best practice;
3. the relief of sickness and the preservation of health in particular by promoting and supporting research with the publication of the useful results thereof and the development of more effective treatment and care for patients with bone and soft tissue sarcomas; and
4. to advance the education of the medical profession and the general public in all areas relating to sarcoma.
## **Main activities undertaken to further the charity's purposes for the public benefit**
Providing information about best practice in sarcoma treatment via the website, email updates, reports and other publications.
Running a programme of training and educational events (conferences, workshops, study days) to identify and share best practice.
Running scientific meetings.
Developing and promoting nationally-recognised and adopted clinical guidelines and service standards for the management of sarcoma.
Providing expert representation on sarcoma to the NHS through written responses and membership of advisory groups.
Developing projects to improve sarcoma healthcare and treatment.
Informing medical professionals about new research; promoting opportunities for research; commissioning research into best practice.
Page 2
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
# **BRITISH SARCOMA GROUP**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Objectives and activities (continued)**
Providing information and training to generalist medical professionals about sarcoma.
Working with other professional bodies and Royal Colleges to develop joint educational initiatives.
Working with national sarcoma patient organisations to raise awareness of sarcoma amongst public.
## **Achievements and performance**
## **Review of activities**
One of our main activities for the year was the BSG Annual conference which took place on the 22nd & 23rd March 2023 at the ICC Wales. The conference is the principle UK forum for multidisciplinary education in sarcoma. The event attracted approximately 300 sarcoma professionals from across the UK and had a programme featuring over 20 speakers as well as academic poster displays and exhibition. The exhibition attracts leading pharmaceutical and medical providers for the industry.
Other work included the finalising of the nationally recognised clinical guidelines for the management of sarcoma looking specifically at Soft Tissue Sarcomas, Bone and GIST. This is a large piece of ongoing work which aims to be finished and published in 2023.
The SAG (Sarcoma Awareness Group) held a number of meetings through out the year both virtually and in face. These meetings are facilitated and supported by the BSG and bring SAG chairs together from across the country to share in updates and best practice.
## **Financial review**
## **Overview**
Income for the year totalled £107,130. The Statement of Financial Activities shows that the main source of income is sponsorship and delegate fees from the annual conference.
Delegate fees are shown under the general fund as unrestricted funds. Total delegate fees for the year were £55,660 (52% of total income).
Sponsorship income is restricted at the request of the donor. Total sponsorship for the year was £46,370 (43.3% of total income). A full breakdown of sponsors is given in the notes to the financial statements. . Expenditure for the year totalled £110,696 with the main item of charitable expenditure being in relation to the annual conference.
An operating deficit of £3,566 (previous year: surplus of £1,785) was made this year and decreases the total general unrestricted funds of the charity at 31 March 2023 to £100,911 (previous period: £104,477).
## **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.
Page 3
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Reserves policy**
The total funds of the charity at 31 March 2023 were £100,911. .
The Board of Trustees have agreed it is necessary to maintain a level of reserves to cover the administration costs and 50% of the cost of staging the annual conference. This averages approximately £70,000 in total. The Trustees are pleased to note that the total funds exceed this figure and have plans to use these as explained in the future developments section of this Report.
## **Structure, governance and management**
## **Constitution**
The British Sarcoma Group (BSG) is a Charitable Incorporated Organisation (CIO) registered in England and Wales with the Charity Commission on 8 December 2013 with registration number 1154928. Its governing document is its constitution, adopted on 22 May 2013.
## **Methods of appointment or election of Trustees**
Trustees are appointed by the existing Trustees for a three-year term which is extendable by mutual agreement of other Trustees with a maximum extension of a further three years. This is dependent on the skill set offered by the board member and the need to retain a wide range of key skills relevant to the continued success of the charity. New Trustees receive the BSG constitution, published financial statements, minutes of previous Board of Trustee meetings, as well as the Charity Commission guidance on effective governance.
Trustees meet, on average, three times a year in person or by teleconference.
## **Organisational structure and decision-making policies**
The day-to-day administration of the British Sarcoma Group and BSG conference management is delivered by Echo AM Limited.
## **Financial risk management**
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
## **Plans for future periods**
In 2023/2024 the BSG plans to submit the clinical guidelines on sarcoma management to a reputable medical journal for publication. We will be organising our annual conference on the 27th & 28th February at the Royal Armouries in Leeds. With a mixture of international and national speakers sharing the latest in sarcoma to multidisciplinary teams from all major cancer centres in the UK. We will also be continuing to support with the SAG meetings which are an important platform for the dissemination and sharing of information.
Page 4
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Statement of Trustees' responsibilities**
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 & 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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.
Approved by order of the members of the board of Trustees on 11 December 2023 and signed on their behalf by:
**Dr A Dangoor** President
Page 5
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023**
## **Independent examiner's report to the Trustees of British Sarcoma Group ('the charity')**
We report to the charity Trustees on our examination of the accounts of the charity for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
We report in respect of our examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is to drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). This is 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 been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. 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 that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
We 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 accounts to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our work has been undertaken so that we might state to the charity's Trustees those matters we are required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for our work or for this report.
Signed: Dated: 25 January 2024 Detlev Anderson FCA
Kinnair Associates Limited Chartered Accountants Aston House Redburn Road Newcastle upon Tyne NE5 1NB
Page 6
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|**Note**
**Income from:**
Charitable activities
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
**60,760**
**60,760**
**64,326**
**64,326**
**(3,566)**
**104,477**
**(3,566)**
**100,911**|**Restricted**
**funds**
**2023**
**£**
**46,370**
**46,370**
**46,370**
**46,370**
**-**
**-**
**-**
**-**|**Total**
**funds**
**2023**
**£**
**107,130**
**107,130**
**110,696**
**110,696**
**(3,566)**
**104,477**
**(3,566)**
**100,911**|_Total_
_funds_
_2022_
_£_
_101,195_|
|---|---|---|---|---|
|||||_101,195_|
|||||_99,410_|
|||||_99,410_|
|||||_1,785_|
|||||_102,692_
_1,785_|
|||||_104,477_|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 17 form part of these financial statements.
Page 7
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **BALANCE SHEET AS AT 31 MARCH 2023**
|**Note**
**Current assets**
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within one
year
9
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
11
Unrestricted funds
11
**Total funds**|**8,015**
**122,901**
**130,916**
**(30,005)**|**2023**
**£**
**100,911**
**100,911**
**100,911**
**-**
**100,911**
**100,911**|_7,882_
_143,518_
_151,400_
_(46,923)_|_2022_
_£_
_104,477_|
|---|---|---|---|---|
|||||_104,477_|
||||||
|||||_104,477_|
|||||_-_
_104,477_|
||||||
|||||_104,477_|
The financial statements were approved and authorised for issue by the Trustees on 11 December 2023 and signed on their behalf by:
## **Dr A Dangoor** President
The notes on pages 9 to 17 form part of these financial statements.
Page 8
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **1. General information**
British Sarcoma Group is a charitable incorporated organisation, charity number 1154928. The registered office is Unit 14, The Stottie Shed, Baker's Yard, Christon Road, Newcastle upon Tyne, NE3 1XD.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the 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) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
British Sarcoma Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Going concern**
The charity has cash resources and no requirement for external funding. The Trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting is appropriate in preparing the annual financial statements.
## **2.3 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## **2.4 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.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Page 9
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. Accounting policies (continued)**
## **2.5 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.6 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.7 Liabilities**
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **2.8 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.9 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 10
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **3. Income from charitable activities**
|**Unrestricted**
**funds**
**2023**
**£**
Delegate Fees
55,660
Exhibitor fees
5,100
Sponsorship - Immedica Pharma
-
Sponsorship - PolyNovo UK Limited
-
Sponsorship - Bayer Plc
-
Sponsorship - Takeda UK Ltd
-
Sponsorship - Blueprint Medicines
-
Sponsorship - Cognite Communications Limited
-
Sponsorship - Boehringer Ingelheim Limited
-
Sponsorship - Stryker European Operations Ltd
-
Sponsorship - Boston Scientific Ltd
-
Sponsorship - IGEA Medical
-
Sponsorship - Delegate bag inserts
-
**Total 2023**
60,760
_Unrestricted_
_funds_
_2022_
_£_
Delegate Fees
_59,020_
Exhibitor fees
_2,968_
Sponsorship - Immedica Pharma
_-_
Sponsorship - PolyNovo UK Limited
_-_
Sponsorship - Bayer Plc
_-_
Sponsorship - Takeda UK Ltd
_-_
Sponsorship - Stryker European Operations Ltd
_-_
Sponsorship - Boston Scientific Ltd
_-_
Sponsorship - IGEA Medical
_-_
_Total 2022_
_61,988_|**Restricted**
**funds**
**2023**
**£**
-
-
2,500
2,500
14,995
2,995
-
6,395
10,495
-
2,995
2,995
500
46,370
_Restricted_
_funds_
_2022_
_£_
_-_
_-_
_14,995_
_2,247_
_8,500_
_5,995_
_2,500_
_2,995_
_1,975_
_39,207_|**Total**
**funds**
**2023**
**£**
**55,660**
**5,100**
**2,500**
**2,500**
**14,995**
**2,995**
**-**
**6,395**
**10,495**
**-**
**2,995**
**2,995**
**500**|
|---|---|---|
|||**107,130**|
|||_Total_
_funds_
_2022_
_£_
_59,020_
_2,968_
_14,995_
_2,247_
_8,500_
_5,995_
_2,500_
_2,995_
_1,975_|
|||_101,195_|
Page 11
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **4. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2023**
**£**
Annual conference
64,326
_Unrestricted_
_funds_
_2022_
_£_
Annual conference
_60,203_
**Analysis of expenditure by activities**
**Activities**
**undertaken**
**directly**
**2023**
**£**
Annual conference
85,909
_Activities_
_undertaken_
_directly_
_2022_
_£_
Annual conference
_74,282_|**Restricted**
**funds**
**2023**
**£**
46,370
_Restricted_
_funds_
_2022_
_£_
_39,207_
**Support**
**costs**
**2023**
**£**
24,787
_Support_
_costs_
_2022_
_£_
_25,128_|**Total**
**2023**
**£**
**110,696**|
|---|---|---|
|||_Total_
_2022_
_£_
_99,410_|
|||**Total**
**funds**
**2023**
**£**
**110,696**|
|||_Total_
_funds_
_2022_
_£_
_99,410_|
## **5. Analysis of expenditure by activities**
Page 12
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **5. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Conference costs
Secretariat fees
Conference costs
Secretariat fees
**Analysis of support costs**
Bank charges
NSF Membership services and database fee
Other support costs
Irrecoverable VAT
Independent examination fees - governance cost
Association management|**Annual**
**conference**
**2023**
**£**
65,909
20,000
85,909
_Annual_
_conference_
_2022_
_£_
_54,282_
_20,000_
_74,282_
**Annual**
**conference**
**2023**
**£**
750
2,977
1,441
7,989
1,400
10,230
24,787|**Total**
**funds**
**2023**
**£**
**65,909**
**20,000**|
|---|---|---|
|||**85,909**|
|||_Total_
_funds_
_2022_
_£_
_54,282_
_20,000_|
|||_74,282_|
|||**Total**
**funds**
**2023**
**£**
**750**
**2,977**
**1,441**
**7,989**
**1,400**
**10,230**|
|||**24,787**|
Page 13
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **5. Analysis of expenditure by activities (continued)**
## **Analysis of support costs (continued)**
|Bank charges
NSF Membership services and database fee
Other support costs
Irrecoverable VAT
Independent examination fees - governance cost
Association management
**6.**
**Independent examiner's remuneration**
Fees payable to the charity's independent examiner for the preparation and
independent examination of the charity's annual accounts|_Annual_
_conference_
_2022_
_£_
_813_
_2,920_
_1,596_
_8,234_
_1,565_
_10,000_
_25,128_
**2023**
**£**
**1,400**|_Total_
_funds_
_2022_
_£_
_813_
_2,920_
_1,596_
_8,234_
_1,565_
_10,000_|
|---|---|---|
|||_25,128_|
|||_2022_
_£_
_1,330_|
## **7. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2022 - £NIL)_ .
During the year ended 31 March 2023, no expenses were reimbursed or paid directly to Trustees _(2022 - £707_ reimbursed to one Trustee which related to cost of board meal).
## **8. Debtors**
|**Due within one year**
Trade debtors
Other debtors|**2023**
**£**
**2,414**
**5,601**
**8,015**|_2022_
_£_
_7,629_
_253_|
|---|---|---|
||||
|||_7,882_|
Page 14
DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **9. Creditors: Amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2023**
**£**
**26,394**
**-**
**356**
**3,255**
**30,005**|_2022_
_£_
_44,404_
_474_
_-_
_2,045_|
|---|---|---|
||||
|||_46,923_|
## **10. Financial instruments**
||**2023**|_2022_|
|---|---|---|
||**£**|_£_|
|**Financial assets**|||
|Financial assets measured at fair value through income and expenditure|**122,901**|_143,518_|
Financial assets measured at fair value through income and expenditure comprise bank balances.
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DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **11. Statement of funds**
## **Statement of funds - current year**
|**Balance at 1**
**April 2022**
**£**
**Unrestricted funds**
General Funds
**104,477**
**Restricted funds**
Restricted Fund
**-**
**Total of funds**
**104,477**
**Statement of funds - prior year**
_Balance at_
_1 April 2021_
_£_
**Unrestricted funds**
General Funds
_102,692_
**Restricted funds**
Restricted Fund
_-_
**Total of funds**
_102,692_|**Income**
**£**
**Expenditure**
**£**
**60,760**
**(64,326)**
**46,370**
**(46,370)**
**107,130**
**(110,696)**
_Income_
_£_
_Expenditure_
_£_
_61,988_
_(60,203)_
_39,207_
_(39,207)_
_101,195_
_(99,410)_|**Balance at**
**31 March**
**2023**
**£**
**100,911**|
|---|---|---|
|||**-**|
|||**100,911**|
|||_Balance at_
_31 March_
_2022_
_£_
_104,477_|
|||_-_|
|||_104,477_|
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DocuSign Envelope ID: 5F32D623-5E57-4190-AE2D-C348FFB8129E
## **BRITISH SARCOMA GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **12. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2023**
**£**
Current assets
130,916
Creditors due within one year
(30,005)
**Total**
100,911|**Total**
**funds**
**2023**
**£**
**130,916**
**(30,005)**
**100,911**|
|---|---|
## **Analysis of net assets between funds - prior year**
|Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2022_
_£_
_151,400_
_(46,923)_
_104,477_|_Total_
_funds_
_2022_
_£_
_151,400_
_(46,923)_
_104,477_|
|---|---|---|
## **13. Related party transactions**
Several trustees attended the annual conference in the year and paid the appropriate attendance fee at the same rate as other delegates. There were no other related party transactions during the year.
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