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2024-03-31-accounts

Charity Registration No. 1166012

Company Registration No. 9816385 (England and Wales)

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

BRITISH THORACIC ONCOLOGY GROUP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Professor D Talbot (Chairman)
Mr C Kerr (Treasurer)
Professor M D Peake
Senior Executive Officer Ms D E McKinley
Steering Committee Chair Professor S Popat
Steering Committee Vice-Chair Dr T Newsom-Davis
Charity number 1166012
Company number 9816385
Principal address 235 Loughborough Road
Mountsorrel
Loughborough
Leicestershire
LE12 7AS
Registered office 235 Loughborough Road
Mountsorrel
Loughborough
Leicestershire
LE12 7AS
Independent examiner P T Barnett FCCA
Newby Castleman LLP
West Walk Building
110 Regent Road
Leicester
LE1 7LT
Bankers Santander UK plc
Bridle Road
Bootle
Merseyside
L30 4GB

BRITISH THORACIC ONCOLOGY GROUP

CONTENTS

Page
Trustees' report 1 - 22
Independent examiner's report 23
Statement of financial activities 24
Balance sheet 25
Statement of cash flows 26
Notes to the financial statements 27 - 37

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The trustees, who are the directors of the charitable company, present their report and financial statements for the year ended 31 March 2024. The BTOG Board of Trustees (“trustees”) are responsible for safeguarding the values and purpose of BTOG and ensuring that activities contribute to achieving the objects of the charity and that BTOG follows its legal obligations.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), Accounting and Reporting by Charities: Statement of Recommended Practice for Charities applying FRS 102 (2019), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The legal and administrative information forms part of this report.

OBJECTIVES AND ACTIVITIES

The charitable objects are:

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The British Thoracic Oncology Group (BTOG) is the
multi-disciplinary group for healthcare
professionals involved with thoracic malignancies
throughout the UK.
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Our Vision

To contribute to achieving survival rates equal to the best in the world.

Our Mission

To support and educate thoracic oncology healthcare professionals, creating a professional community to exchange ideas, information and innovation and to foster the development of research. The overall aim is to represent the needs of people with thoracic malignancies in the UK and ensure they have equitable access to optimal care.

Our Values

Commitment Pride Collaboration
We are committed to achieving We are proud to be an important part We work collaboratively with
our mission and vision. of the thoracic oncology professional other groups who in their own
community. ways are also striving to improve
outcomes for this group of
patients.
Engagement Professionalism Focussed
We engage with our We maintain professional We hold patients at the centre
stakeholders to ensure what independence from commercial of everything we do.
we do is relevant and effective. organisations.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

Strategic Outcomes 01 02 03 To reach all lung /mesothelioma To be a leader in thoracic oncology To represent thoracic oncology MDTs in the UK to ensure all research to focus and support the patients by making contributions thoracic oncology healthcare research agenda. and collaborating with others. professionals have access to relevant education and resources.

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Strategic Activities
Make www.btog.org the one- Develop education and resources for
stop resource shop for thoracic Identify and communicate with lung trainees e.g. trainee E-news and
oncology healthcare and mesothelioma MDTs. forum
professionals
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Education Conference (Flagship Event) Produce standard slide sets in identified areas of interest e.g. Produce standard slide sets in identified areas of interest e.g.
Essential Updates The TNMv9 stage classification for lung cancer
Workshops (ad hoc) Produce Breaking News/Alerts/Press
Annual updates from thoracic oncology international Releases for Changes in Practice
conferences Trainee-specific resources including newsletters, Slack
Produce a podcast series on hot topics and recent data channel, dedicated Annual Conference session
releases
Essential Updates for New Consultants e.g. Oncology or
Respiratory
Research Establish BTOG Special Interest Groups to complement other Develop a Research Strategy to focus and support the thoracic
external subgroups oncology research agenda
Ensure BTOG Special Interest Groups report regularly on the Research Group to advise trainees on research proposals
delivery of specific objectives Promote and support trainee research projects
Representation Make reactive contributions: NICE appraisals; Specialist Partner with specialist societies / groups / organisations (e.g.
Statement of Practice; Endorsements Surgeons, Nurses, Pathologists, Radiologists)
Make proactive contributions: Guidelines; Position and Engage with advocates by ensuring advocate representation
Consensus Statements; Comment on Public Health England / on the BTOG steering committee and making advocate places
Department of Health Policy available at BTOG educational events
Support relevant campaigns for equitable access to optimal Recognise the future Implementation of Screening and ctDNA
care and make proactive contributions by commenting on and the importance of BTOG representation
Public Health England and Department of Health Policy Represent all the UK including the devolved nations

For good practice BTOG regularly reviews its strategic outcomes and activities to ensure they are appropriate and feasible.

Activities for achieving objectives for the public benefit

The trustees have had regard to the Charity Commission’s guidance on public benefit. The main activities undertaken to further the charitable purposes for the public benefit are set out above.

Criteria to measure success in the reporting period;

We measure our success in achieving our objectives in several of ways:

The BTOG Steering Committee represents the multi-disciplinary team, supports the aims and objectives of BTOG and takes an active role in education and representation. During this year, the BTOG steering committee saw 5 steering committee members step-down and 5 new steering committee members join representing Medical Oncology and Respiratory Medicine specialities.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE

Review of Activities - Education

During the 2023/24 year, BTOG has provided a relevant Continuing Professional Development (CPD) education programme for the thoracic oncology multi-disciplinary team.

226 healthcare professionals attended the Screening Essential Update on 6[th] October 2023 at the America Square Conference Centre in London chaired by Professor Matthew Callister (pictured below) from Leeds Teaching Hospitals NHS Trust and BTOG Steering Committee Member.

All participants responded that they agreed or strongly agreed with all the positive feedback statements included on the evaluation form. The main request was for more time for discussion.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities – Education (continued)

Feedback highlights:

68 healthcare professionals attended the New Consultants Study Day on 13[th] December 2023 at the Wellcome Collection in London.

All participants responded that they agreed or strongly agreed with all the positive feedback statements included on the evaluation form. The main request was for more time for discussion.

Feedback highlights:

The annual conference is BTOG’s flagship event. It is a 3-day educational event, CPD accredited and involves national and international experts. The programme includes presentations, panel discussions, specialist parallel sessions, poster oral presentations and collaborative sessions.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Education (continued)

BTOG strives to create an environment at the annual conference that facilitates interaction between colleagues. BTOG 2023 saw BTOG move from a hotel setting to a conference centre and a change to Belfast.

Learning Objectives:

  1. To update all attendees on state-of-the-art management of lung cancer and other thoracic malignancies; to develop new national research studies in lung cancer and mesothelioma.

  2. To give knowledge of new procedures for the management of lung cancer and other thoracic malignancies.

  3. To increase understanding of multi-disciplines on the nature of clinical practice and research and to learn from clinical experts about implication on UK practice now and in the future.

All participants responded that they agreed or strongly agreed with all the positive feedback statements included on the evaluation form. The main request was for more time for discussion.

Feedback highlights:

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Education (continued)

VJ Oncology Lung Cancer Sessions

We partnered with the Video Journal of Oncology (VJOncology), an independent, global, open-access video journal, to produce a series of pre-recorded webinars, called Lung Cancer Sessions/. BTOG Steering Committee Chair, Professor Sanjay Popat (far left) and BTOG Steering Committee Member, Dr Riyaz Shah (far right) participated as leading UK thoracic experts.

Webinars

BTOG continued with its regular short (typically around 1-hour) webinars that were developed when in-person events were not possible. These webinars take account of the latest data released and include a panel of relevant experts in thoracic oncology. Registration at all BTOG webinars is free of charge for health care professionals.

We held three 1-hour webinars during this year and all events and webinars were accredited by the Federation of the Royal Colleges of Physicians of the UK for category 1 (external) CPD credits. CPD credits were available both live and up to 4 weeks post-event for on-demand and the stats provided below reflect this timeframe. Attendees were encouraged to give feedback on the content and organisation and any feedback was recorded and analysed to ensure continuous improvement.

All BTOG webinars are also available to view ‘On Demand’ in the BTOG Member Only Resources area and to download as a podcast. Video recordings of in-person events are available in the BTOG Member Only Resources within 2 weeks for attendees of the event and 6 months post-event for other members.

Live and on-demand

The 3 BTOG webinars during this year resulted in a total audience of 302 live and on demand (up to 4 weeks):

ASCO 2023 & AACR Update (12[th] June 2023) 80 WCLC 2023 Update (25[th] September 2023) 98 ESMO 2023 Update (8[th] November 2023) 124

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Education (continued)

Feedback for short webinars:

Podcasts of all BTOG webinars are available to listen to or download. BTOG also publishes a series of podcasts called “BTOG does …” where we discuss a variety of thoracic oncology topics with a different expert each time. You can subscribe to BTOG podcasts through the Apple App Store and the Google Play Store or listen on Spotify by searching BTOG (CPD points are not available for the podcasts).

During this year a total of 7,863 podcast downloads, compared to 3,024 in the previous year. 18,919 total downloads since podcasts were started in November 2021.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Education (continued)

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BTOG does … Expert Interviewer
BTOG Does … Mesothelioma and Surgery Eric Lim & David Waller Tom Newsom-Davis 445
BTOG does … the BTS Pleural Guidelines Najib M Rahman Tom Newsom-Davis 435
BTOG Does ... ROS1 Meenali Chitnis Tom Newsom-Davis 212
BTOG does ... RET Nadza Tokaca Tom Newsom-Davis 427
BTOG Does... GIRFT (Getting it Right First Paul Beckett &
Tom Newsom-Davis 371
Time) Victoria Anderson
BTOG Does... KRAS Colin Lindsay Tom Newsom-Davis 455
BTOG Does...BRAF Jarushka Naidoo Tom Newsom-Davis 386
BTOG Podcast Series: BTOG
Neal Navani & John Conibear Tom Newsom-Davis 289
does...National Lung Cancer Audit (NLCA)
BTOG Podcast Series: BTOG
Shobit Baijal Tom Newsom-Davis 627
does...EGFR Mutated Lung Cancer
3873
PODCAST DOWNLOADS OF WEBINAR RECORDINGS
BTOG Webinar – ESMO 2023 Update 640
BTOG Webinar: WCLC 2023 Update 631
BTOG webinar: ASCO 2023 and AACR 2023 563
1834
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BTOG Membership

During this year BTOG continued to provide relevant and up-to-date member services.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Education (continued)

The informal feedback has been very positive, and we will continue this initiative.

BTOG Membership Stats

March 2024

To ensure compliance to General Data Protection Regulation (GDPR), BTOG contacts its members regularly to renew and opt-in to receive information from BTOG. The next renewal is due later in 2024 following the April launch of a new website.

Health Care Professionals Members by Speciality

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Mar24 Mar23 Mar22 2021 2020
Respiratory 26% 26% 26% 26% 26%
Nursing 21% 21% 22% 22% 22%
Medical Oncology 13% 13% 14% 14% 15%
Clinical Oncology 13% 14% 14% 14% 14%
Oncology 6% 5% 5% 5% 6%
Science/research/clinical trials 3% 3% 4% 4% 4%
Surgery 4% 5% 4% 4% 3%
Radiology 3% 3% 3% 3% 3%
Pathology 1% 2% 2% 2% 2%
Allied HCP 3% 2% 2% 2% 2%
Pharmacy 1% 1% 2% 2% 1%
Palliative Care 1% 1% 1% 1% 1%
Academic 0.6% 0.6% 0.5% 0.5% 1%
Student 0.9% 0.9% 0.8% 0.8% 0%
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Based on the sample of 2,418 members with this field completed. (Percentages are rounded)

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Education (continued)

Membership (continued)

Health Care Professionals Members by Geography

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Mar 24 Mar 23 Mar22 2021 2020 2019
Yorkshire and the Humber 233 189 187 182 80 86
North West 193 184 178 179 79 107
East Midlands 325 250 222 213 58 102
North West London 136 119 118 116 50 24
South London 132 110 102 100 47 48
South West 140 130 126 123 42 73
West Midlands 142 113 104 105 41 67
Scotland 130 105 101 93 39 NA
East of England 122 106 101 96 36 57
Kent, Surrey and Sussex 182 134 119 114 34 37
North Central and East London 152 111 100 92 33 33
Thames Valley 70 58 56 54 25 24
Wales 66 45 37 36 21 NA
Northern Ireland 36 19 18 18 NA NA
Republic of Ireland 42 36 36 35 NA NA
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Based on the sample of 2,226 members with this field completed.

Network Members by Area of Interest

Mar23
Mar24 Mar22 2021 2020
64%
Industry 64% 64% 66% 57.1%
12%
Patient advocate 13% 12% 10% 17.6%
7%
Charity/non-profit 6% 6% 6% 5.5%
18%
Other non-HCP 17% 18% 18% 19.8%

Based on the sample of 298 members with this field completed.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Education (continued)

3,816 followers (3,420 last year, 12% increase)

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New Followers
2023-2024 2022-2023 2021-2022 2020-2021 2019-2020 2018-2019
NEW 396 224 467 479 510 602
INCREASE 12% 7% 18% 21% 29% 29%
Mentions
2023-2024 2022-2023 2021-2022 2020-2021 2019-2020 2018-2019
TOTALS 1314 706 1118 902 926 706
Impressions
2023-2024 2022-2023 2021-2022 2020-2021 2019-2020 2018-2019
TOTALS 330,975 154,557 437,459 274,800 283,600 184,400
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3.15% engagement rate (average across healthcare is 0.98%).

X (formally Twitter) is event-driven, with 25,000 post impressions on April 26[th] , the first day of the Annual Conference, 50,000 post impressions on the 27[th] and 45,000 on the 28[th] when the average for BTOG is 900 post impressions per day. The Annual Conference therefore accounts for 36% of the total post impressions for the year.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Education (continued)

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Highest Engagement Most Impressions Most Retweets
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Website – www.btog.org

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Users Page views Avg. session duration Pages per session
18-19 13,818 86,157 02:24 3.29
19-20 19,679 116,303 01:55 3.56
20-21 18,191 82,029 01:35 3.15
21-22 20,648 155,999 01:50 4.56
22-23 20,508 143,117 01:46 4.01
23-24 11,118 63,565 01:56 (engagement N/A
time)
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Google stopped tracking data on its Universal Analytics platform in July 2023 and the new GA4 analytics platform tracks and presents data slightly differently.

74% of traffic is from the UK, 5% from the US, 2% Ireland then India, Spain, China, Germany, Australia, France and Japan.

Website traffic over time

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Spike in traffic on Wednesday 28[th] June 2023 may be linked to E-news of that day promoting the screening event within days of the national screening programme announcement (26[th] June) and a few days after the E-news that BTOG sent about NICE approval for selpercatinib for untreated RET fusion-positive advanced non-small-cell lung cancer (sent 22[nd] June).

23-24 22-23 21-22
Desktop 53% 61% 72%
Mobile 46% 38% 27%
Tablet 1% 1% 1%

Mobile continues to grow in popularity for accessing the website so the new site (launched April 2024) will prioritise mobile viewers to ensure a good experience for all visitors.

Top Referrers

Google / organic
Top search terms:BTOG, BTOG 2024 and BTOG 2023		 43%
Direct 38%
Social (96% = X) 5%
Other/unassigned 14%

NOTE: The balance between search and direct remains consistent from 2022-2023, suggesting that slightly more people are finding the website through a search rather than bookmarking or typing in the web address directly.

TOP PAGES

  1. 2024 Annual Conference

  2. Home

  3. 2023 Annual Conference

  4. LC Screening Essential Update

  5. Events

  6. Meet the team

  7. Podcasts

  8. Join BTOG

  9. Login/members area

  10. 2023 Annual Conference archive

  11. 13 -

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities - Research

During this year a Supplement to Lung Cancer was published at BTOG 2023. The supplement showcased important work in 208 abstracts from colleagues in the UK and beyond – research or audit relevant to thoracic oncology including Basic Science, Diagnosis and Staging, Radiotherapy, Screening, Supportive Care, Surgery and more.

A BTOG Special Interest Group (SIG) is a sub-group of the BTOG steering committee with a shared interest in advancing a specific area of thoracic oncology. Members co-operate to affect change or improvement within that speciality. They may communicate, meet, and organise further training or education and resources for the purpose of advancement. They can use the BTOG logo in relation to the SIG. The aim of the BTOG SIGs is to promote the highest standards of knowledge and facilitate research and representation in that specific area of thoracic oncology.

The BTOG Thymic Malignancies SIG, chaired by Dr David Gilligan, met 4 times during this year. Tumours of the thymus gland constitute a rare but significant part of thoracic oncology. Management of these tumours can be complex and is often poorly understood. The BTOG Thymic Malignancies SIG is a multi-disciplinary group of interested health care professionals, including the patient advocacy group Thymic UK. The aims of this group are to promote understanding, improve knowledge of thymic tumours and to work co-operatively to improve the management pathways for thymic tumours.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities – Research (continued)

During this year the group met regularly on-line and once in person at the annual meeting in Belfast in April 2023. At that meeting we were joined by Prof. Nicolas Girard, Medical Oncologist & Pneumologist at the Institut Curie, Paris and lead for the French RYTHMIC network. Prof Girard shared his experience of setting up and running a multi-disciplinary group for thymic tumours in France with the group. The Thymic SIG produced the Anterior Mediastinal Pathway, a new diagnostic algorithm for anterior mediastinal lesions (Leads Dr Stephen Robinson & Prof Matt Evison). We also uploaded information on thymic tumours to a dedicated section on the BTOG website. Continuing workstreams during 2023-24 include a radiotherapy working group looking at a consensus for target volume delineation for post-operative radiotherapy (Lead Dr Maggie Harris), establishing a specialist nurse network (Leads Marrika Colvin and Marie Eaton) and improving recognition of associated medical conditions (Lead David Gilligan).

The BTOG Large Cell Neuroendocrine Carcinoma (LCNEC) SIG, chaired by Dr Colin Lindsay, met 4 times during this year. Members will work together to share knowledge and cases to establish a standard of care for Lung LCNECs including but not limited to:

During this year the group has shifted focus towards generating output, having now established clear foundations with consistent engagement from UK leaders in pathology, respiratory medicine and oncology. Our ambition is to leverage the potential of the SIG as the largest international LCNEC network, reaching a national consensus on LCNEC diagnosis and care. To summarise our recent progress:

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities – Research (continued)

The BTOG Research Group, chaired by Professor Sanjay Popat, met 3 times during this year and formally launched in April 2024. It is an invited group of health care professionals recognised for their leadership in clinical trials and research aiming to develop and foster clinical research in thoracic oncology, to take over some of the functions of the defunct NCRI Lung CSG.

The purpose of the BTOG Research Group is to:

During this period BTOG were one of three stakeholder organisations invited to consult on the Standards and datasets for reporting cancers - Dataset for the histopathological reporting of mesothelioma. Published March 2024.

Surveys:

In September 2023, BTOG circulated a survey from IC-OS International Cardio-Oncology Society entitled Reducing Cardiotoxicity from Lung Cancer Radiation Therapy: A Survey of Opinions & Current Practice.

In October 2023, BTOG circulated the OPTIMA Lung Cancer Research Question Prioritisation Survey to determine the most important and critical research questions that still need to be answered within lung cancer research.

In November 2023, BTOG circulated for opinions on a proposed study design for a randomised placebo-controlled study of an oral anticoagulant (the DOAC, Apixaban) from the Hull and Warwick team.

In December 2023, BTOG circulated a survey from colleagues in Newcastle regarding the ANTLER trial to assess the potential of direct oral anti-coagulants to reduce blood clots in patients with NSCLC receiving systemic therapy.

In December 2023, BTOG circulated a survey from Asthma + Lung UK who were conducting a research priority setting partnership with the James Lind Alliance. The survey asked people who have experience of breathlessness (including people living with malignant pleural mesothelioma), and the healthcare professionals that care for them, to help identify the top 10 questions that research should address.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities – Representation

Advocates

BTOG recognises the importance of input from advocates in improving outcomes for lung cancer and mesothelioma patients. BTOG defines advocates as those who sit on clinical studies or trial management groups, advisory boards/groups or other related groups related to lung cancer or mesothelioma. BTOG ensures that …

Collaboration

BTOG continues to work collaboratively with many organisations, societies, and groups and to build close and enduring relationships and to have mutual memberships to ensure representation. Steering Committee members undertake this work on behalf of BTOG and these include the following examples:

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Review of Activities – Representation (continued)

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58 3
Scoping and Positive
Full NICE NICE
Appraisals Appraisals
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NICE Representation

NICE appraisals review and make recommendations on the clinical and cost-effectiveness of medicines and treatments in the NHS.

During this period BTOG provided expertise and representation on 58 NICE Scoping and Full Appraisals to improve access to treatment for patients affected by thoracic malignancies. There were 19 negative/suspended trials not included in the above total.

Participating in a NICE appraisal involves a significant time and effort commitment by the representatives involved including:

During this period 3 NICE appraisals resulted in positive recommendations for treatment options.

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ID Number Title
4056 Lung cancer (non-small-cell, advanced, RET fusion, untreated) - Selpercatinib
3984 Mobocertinib for treating EGFR Exon 20 insertion-positive advanced non-small-cell lung
cancer after platinum-based chemotherapy (Not recommend (Appeal) now recommended
Jan 2023. Withdrawn March 24
TA898 Dabrafenib-trametinib for BRAF V600E mutant advanced NSCLC and given a positive
recommendation for the submitted indication: 1st line BRAF V600E advanced NSCLC
Steering Committee Representative 58 Appraisals
Sanjay Popat 12
Samreen Ahmed 7 (1 joint)
Shobhit Baijal 6
Riyaz Shah 5
James Spicer 4
Tom Newsom-Davis 3
Alastair Greystoke 2
Yvonne Summers 2
Matthew Callister, David Gilligan, Adam Januszewski and Clive Peedell 1 each
Co-Opted Steering Committee Members: Sanjay Agrawal, Martin Forster, Matthew 8
Hatton, Matthew Krebbs, Mary O’Brien and Robin Young
No representation 5
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BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW

Going Concern

After making appropriate enquiries, the trustees have a reasonable expectation that BTOG 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.

Finance Overview

Our Annual Conferences over the last few years were held in April 2021, January 2022, April 2023 and April 2024, therefore two annual conferences were in the financial year ending 2022, none in financial year ending 2023 and one in financial year ending 2024. This has had a large impact in both income for sponsorship and registration fees. Total income for the year increased from £137,691 in 2023 to £764,573 in 2024.

The investment in online learning and webinars brought in as our face-to-face educational programme was set aside due to COVID-19 restrictions, has been hugely successful and has been continued.

Total expenditure for the year ended 31 March 2024 increased this year amounting to £779,727 (2023 - £316,575). The expenditure was split between charitable activities costs in the sum of £740,453 and costs of raising funds in the sum of £39,274.

Net income (expenditure) for the year ended 31 March 2024 amounted to £(15,154) compared to £(178,884) in the previous year.

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Income Expenditure
5%
37%
63%
95%
Charitable activities Other trading Charitable activities Raising funds
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Risk Management

A risk policy and a detailed risk register have been produced. The risk register covers governance, external, financial, operational and regulatory risk and a review of the risk register is a standing item at every trustee meeting. The trustees are satisfied that systems and procedures are in place to mitigate exposure to the major risks. A major risk to BTOG is the reliance on registration fees and external sponsorship income to provide enough funding for BTOG to deliver its aims and objectives. This is particularly relevant given the COVID-19 pandemic. Mitigating actions include strategic planning, operating a reserves policy and ongoing engagement with our key sponsors.

Reserves Policy

BTOG is committed to demonstrate good stewardship and active financial management and to identifying through risk assessment and budgeting any uncertainty in future income streams. A major risk to BTOG is the reliance on registration fees and external sponsorship to provide enough funding for BTOG to deliver its aims and objectives. Therefore, the trustees have agreed that at any one time the charity can hold a maximum of 2 years’ normal operating expenditure in reserve (at the time of writing the charity has not yet reached this level of reserve). Normal operating expenditure is identified in annual budgets which are approved by the trustees. This reserve level will ensure that the current service provided by BTOG is secure in times when income to the charity may be reduced.

In March 2024, a financial stress test exercise was conducted by the BTOG treasurer, to consider the financial risks which attach to BTOG in its current format and the extent to which those risks provide any danger to the continued existence and operations of the charity, thereby assessing the resilience of BTOG.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW (CONTINUED)

Reserves Policy (continued)

The conclusion was that BTOG is in a stable and satisfactory financial position, and that there were no immediate concerns that need to be brought to the attention of the trustees.

Total reserves as at 31 March 2024 amounted to £545,677 of which £nil are restricted. As at 31 March 2024 free reserves (total unrestricted reserves less unrestricted tangible fixed assets) amounted to £544,657 which is significantly below the trustees’ long term target level of reserves. At current levels of normal activity, the maximum level of reserves would be in the range of £1.2m to £1.5m.

The trustees are considering measures to try and build up free reserves going forward and they will monitor the level of reserves as part of BTOG’s financial processes. If reserves were to exceed the agreed level (2 years’ normal operating expenditure) BTOG will take immediate steps to reduce the level of those reserves either by increasing expenditure on charitable activities or by reducing its income (or a combination of both). The time frame for this reduction will be within 2 years of discovery of the excess and during that time the trustees will consider whether some or all the reserves can be invested to obtain a financial return for the charity.

STRUCTURE GOVERNANCE AND MANAGEMENT

Constitution

British Thoracic Oncology Group registered as a company (9816385) on 8[th] October 2015 and as a charity (1166012) on 11[th] March 2016. The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of winding up, such an amount as may be required not exceeding £1. The governing document is the Memorandum of Association.

Trustees

The following trustees have served since 1 April 2023:

Professor D Talbot (Chairman from 7-Oct-24) Mr AM Grange (Chairman until resigned 7-Oct-24) Mr C Kerr (Treasurer) Professor MD Peake Ms S Hiom (resigned 30-Jun-23) Professor D Talbot Mr G Bland (appointed 31-Dec-23 and resigned 5-Jul-24)

Method of Appointment or Election of Trustees

The management of the charity is the responsibility of the trustees elected under the Memorandum of Association of BTOG. Trustees set the policies for the recruitment, induction and training of new trustees. In selecting individuals for appointment as new trustees, the trustees will consider the skills, knowledge and experience needed for the effective running of the charity. Upon appointment, trustees are provided with an induction pack which includes various items such as the governing document, the latest financial statements, policy documents and Charity Commission guidance.

Pay Policy for Staff

BTOG does not employ its own staff. An NHS Trust employs the staff and charges the associated salary costs to the charity in accordance with a service level agreement. Pay levels for posts supported by the charity are determined through standard NHS procedures.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE GOVERNANCE AND MANAGEMENT (CONTINUED)

Organisational Structure and Decision Making

The trustees are responsible for BTOG; they safeguard the values and purpose of BTOG and check activities contribute to achieving the objects and ensure BTOG follows its legal obligations. Trustees are Non-Executive Directors of BTOG. The trustees during this reporting period comprise a Consultant and Honorary Professor of respiratory medicine who is also Clinical Co-Director of the Centre for Cancer Outcomes at UCLH, Honorary Clinical Lead for NHS Digital and a Specialist Clinical Advisor at Cancer Research UK; a former senior policy figure from Cancer Research UK of 20 years’ standing who is now Director of Cancer Intelligence at GRAIL Europe; a retired professor/medical oncologist; a retired tax inspector and a retired senior pharmaceutical professional. The trustees and Steering Committee Chair decide the policies which provide the framework for the work of BTOG; decide overall aims and objectives, priorities and strategy; monitor and evaluate progress and delegate day-to-day work to the BTOG Senior Executive Officer and other appointed staff/agents. The trustees meet 4 times/year and communicate by email at all other times. One trustee also attends Steering Committee meetings as an observer (subject to availability).

The Steering Committee Chair is an Executive Officer of BTOG, accountable to the trustees. The Steering Committee supports BTOG’s aims and objectives; take an active role in the delivery of the BTOG educational programme; comments and advises on thoracic oncology guidelines for care or treatment; represents BTOG on other thoracic oncology boards/committees/groups and recognises their affiliation to BTOG in their work. The Steering Committee are Executive Officers of BTOG, accountable to the SC Chair. The Steering Committee meet in person 4 times/year and communicate by email at all other times. The Steering Committee members represent the thoracic oncology multi-disciplinary team. In addition, BTOG recognises the importance of input from advocates in improving outcomes for lung cancer and mesothelioma patients and therefore the Steering Committee includes two advocate members. BTOG defines advocates as those who sit on clinical studies or trial management groups, advisory boards/groups or other related groups related to lung cancer or mesothelioma.

BTOG is a member of the National Council for Voluntary Organisations (NCVO) and trustees have access to online resources and information for charities. The trustees are required to update their trustee knowledge and training regularly to ensure they understand their role and responsibilities. Trustees periodically attend both theoretical and practical training courses organised by the NCVO covering a wide variety of charitable issues and they also complete online training.

The Senior Executive Officer (SEO) carries out the work of BTOG; reports regularly on achievements and progress; makes decisions (where the power to do this has been delegated); provides information on issues, problems and policy matters and makes recommendations; draws up plans for the future development of BTOG’s work for the Trustees and Steering Committee to decide upon; advises and informs the trustee board so that it is able to carry out its governing role and recruits and appoints staff/agents. The SEO is reportable to University Hospitals of Leicester NHS Trust (UHL) Line Manager and Steering Committee Chair and accountable to the trustees.

The relationship of the BTOG Executive is based on a shared vision for BTOG; a commitment to achieving the objectives of BTOG; clear and understood trustee roles to not interfere inappropriately with the day-to-day running of BTOG; confidence in the abilities of the SEO and willingness to back the judgement of the SEO in the event of problems (providing they have been kept informed); the provision of good information to enable informed decisions to be made and a clear management framework and lines of accountability.

The SEO and Executive Officer (EO) are paid roles employed by UHL, who charge the associated salary costs to the charity in accordance with a formal service level agreement. Communications/website, conference and accountancy services were contracted out to external commercial providers. All other roles in the BTOG Executive are unpaid.

Following the pandemic, starting 1[st] February 2022, BTOG have leased an office from Mesothelioma UK in Mountsorrel, Leicester and there is a Memorandum of Understanding in place in this respect. BTOG staff do a combination of office and home working.

BTOG works collaboratively with many organisations including Mesothelioma UK (a related party) in the pursuit of its charitable activities.

BRITISH THORACIC ONCOLOGY GROUP

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE GOVERNANCE AND MANAGEMENT (CONTINUED)

Organisational Structure and Decision Making (continued)

BTOG recognised the need for appropriate governance to ensure transparent working and therefore has a comprehensive portfolio of policies covering charity structure, roles and responsibilities of trustees and the steering committee, conflict of interest, finance, procurement, reserves, endorsement, media and privacy, developed taking account of Charity Commission guidance. The policies are reviewed as per the review dates and new policies are developed as needed/identified and are available in the Governance section of the BTOG website.

The Trustees confirm that the major risks relating to BTOG have been reviewed and systems and procedures have been established to manage those risks, as detailed on page 19 under risk management.

Plans for Future Years

BTOG will continue to work towards its strategic outcomes, mission and vision as per pages 1 and 2.

During the 2024/25 year and beyond we plan to:

Education

Research

Representation

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Approved by the Board of Trustees on 16 December 2024 and signed on its behalf by:

Professor D Talbot

Chair of the Board of Trustees

BRITISH THORACIC ONCOLOGY GROUP

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRITISH THORACIC ONCOLOGY GROUP

I report to the trustees on my examination of the financial statements of British Thoracic Oncology Group (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

P T Barnett FCCA (Independent Examiner) 17 December 2024

Newby Castleman LLP West Walk Building 110 Regent Road Leicester LE1 7LT

BRITISH THORACIC ONCOLOGY GROUP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Unrestricted
Funds Funds
Total Total
2024 2023
Notes £ £
Income from:
Charitable activities 3 281,073 34,488
Other trading activities 4 483,500 103,203
Total 764,573 137,691
Expenditure on:
Raising funds 5 39,274 38,029
Charitable activities 6 740,453 280,014
Other 9 - (1,468)
Total 779,727 316,575
Net expenditure for the year/
Net movement in funds (15,154) (178,884)
Reconciliation of funds
Total funds brought forward 560,831 739,715
Total funds carried forward 545,677 560,831

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

BRITISH THORACIC ONCOLOGY GROUP

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one
year
14
Net current assets
Net assets
Total funds of the charity
Designated funds
General funds
Total unrestricted funds
16
Total charity funds		 2024
£
£
1,020
445,838
622,660
1,068,498
(523,841)
544,657
545,677
17,775
527,902
545,677
545,677		 2023
£
£
248
751,804
392,156
1,143,960
(583,377)
560,583
560,831
1,304
559,527
560,831
560,831		 2023
£
£
248
751,804
392,156
1,143,960
(583,377)
560,583
560,831
1,304
559,527
560,831
560,831
560,831
560,831
560,831

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Trustees' responsibilities:

The financial statements were approved and authorised for issue by the Board of Trustees on 5 December 2024 and are signed on its behalf by:

Mr C Kerr Trustee and Treasurer

Company Registration No. 9816385

BRITISH THORACIC ONCOLOGY GROUP

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
21
Investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
(1,316)		 £
231,820
(1,316)
-
230,504
392,156
622,660		 2023
£
£
(279,326)
-
-
-
(279,326)
671,482
392,156

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

British Thoracic Oncology Group ("BTOG") is a private company limited by guarantee incorporated in England and Wales. The address of the registered office and place of business is given in the legal and administrative information page of these financial statements.

The members of the charity include the trustees named within the legal and administrative information. In the event of the trust being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

1.1 Basis of preparation

The charity is a Public Benefit Entity as defined by FRS 102. The financial statements have been prepared in accordance with: the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), Accounting and Reporting by Charities: the Statement of Recommended Practice for charities applying FRS 102 (2019), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds are unrestricted funds of the charity which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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 aim and use of each restricted fund is set out in the notes to the financial statements.

1.4 Income recognition

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from charitable activities primarily includes income received for conference and course registration fees. Such income is recognised at fair value when the event has occurred.

Income from trading activities includes income earned from sponsorship.

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Expenditure is recognised when there is legal or constructive obligation to make the payment to a third party, if it is probable that settlement will be required and the amount of the obligation can be measured reliably. It is recognised under the following headings:

Irrecoverable VAT is charged against the category of resources expensed for which it was incurred.

Support costs

Support costs are those that assist the work of the charity but do not directly represent charitable activities and costs of raising funds and include office costs and governance costs. They are incurred directly in support of expenditure on the objects of the charity. Support costs are allocated to costs of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

The analysis of these costs is included in note 8.

1.6 Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures & fittings 15% of cost Computer equipment 33.33% of cost

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.8 Financial instruments

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the SOFA.

1.9 Taxation

British Thoracic Oncology Group is a registered charity and no taxation provision is required as its income from charitable activities falls within the various exemptions available to registered charities.

1.10 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.11 Leases

Rentals payable under operating leases, including any lease incentives received, are charged to the SOFA on a straight line basis over the term of the relevant lease.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The trustees do not consider there to be any key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

3 Charitable activities

Unrestricted
Restricted
funds
funds
£
£
Conference and course registration fees
281,073
-
Unrestricted funds
Restricted funds
Conference and course registration fees breakdown:
BTOG 2023
Summer Event 2022
Essential Update 2023 / 2022		 Total
2024
£
281,073
2024
£
280,423
-
650
281,073		 Total
2023
£
34,488
34,488
-
34,488
2023
£
-
32,688
1,800
34,488

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Other trading activities

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Sponsorship
483,500
-
Unrestricted funds
Restricted funds		 Total
2024
£
483,500		 Total
2023
£
103,203
103,203
-
103,203

5 Raising funds

Unrestricted
Restricted
funds
funds
£
£
Advertising, marketing, direct mail and publicity
18,569
-
Support costs (see note 8)
20,705
-
39,274
-
Unrestricted funds
Restricted funds		 Total
2024
£
18,569
20,705
39,274		 Total
2023
£
18,744
19,285
38,029
38,029
-
38,029

6 Charitable activities

Activities
undertaken
directly

Note 7
£
Conference and courses
618,543
Unrestricted funds
Restricted funds		 Support
Costs
Note 8
£
121,910		 Total
2024
£
740,453
740,453
-
740,453		 Total
2023
£
280,014
280,014
-
280,014

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7 Expenditure on activities undertaken directly

Conference and courses
Venue and accommodation management
Abstract publication
Prizes and bursaries
Travel
Course accreditation
Bank and card charges
Webinar activities
Venue and acommodation management breakdown:
BTOG 2023
Summer Event 2022
Essential update 2023 / 2022
New Consultants Study Day
Other		 2024
£
546,642
16,754
1,650
39,208
795
8,472
5,022
618,543
2024
£
514,097
-
25,370
4,791
2,384
546,642		 2023
£
111,595
-
100
15,237
350
384
24,062
151,728
2023
£
-
83,941
27,144
-
510
111,595

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Expenditure on support costs

Basis of allocation
Staff costs
Raising funds and
charitable activities
Travel
Charitable activities
Training
Charitable activities
Subscriptions
Charitable activities
Rent
Charitable activities
Insurance
Charitable activities
Office costs
Charitable activities
Software costs
Charitable activities
Professional fees
Charitable activities
Sundry
Charitable activities
Irrecoverable VAT
Charitable activities
Depreciation
Charitable activities
Analysed between:
Raising funds
Charitable activities		 2024
£
103,529
150
160
489
4,260
6,814
1,108
2,729
6,173
32
16,627
544
142,615
20,705
121,910
142,615		 2023
£
96,426
452
277
450
4,170
1,618
1,035
1,991
5,868
40
35,028
216
147,571
19,285
128,286
147,571

Support costs have been allocated to raising funds and charitable activities on a basis consistent with the use of the resource. Support costs include governance costs totalling £6,173 (2023: £5,868).

The amount charged to the SOFA in respect of governance costs includes the following: Independent examination £4,775 (2023 - £4,550) Other financial services £1,398 (2023 - £1,318)

9 Other expenditure

Unrestricted Total Unrestricted Total
funds funds
2024 2024 2023 2023
£ £ £ £
Interest - - (1,468) (1,468)

The company classifies certain one-off charges and credits which have a material impact on the company's financial results as 'exceptional items'. These are disclosed separately to provide further understanding of the financial performance of the company.

In July 2020 the charity paid £50,005 to HM Revenue and Customs for input VAT disallowed in respect of the four years ended 31 March 2020, following a review of the charity's VAT affairs. Interest was estimated in the sum of £3,000 on late payment of the total VAT liability which was classified as an exceptional item in the accounts to 31 March 2021 and included within accruals. The figure was confirmed by HM Revenue and Customs as £1,532 therefore there a credit amounting to £1,468 occurred in the financial year ending 31 March 2023.

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

10 Trustees

The trustees neither received nor waived any emoluments during the year (2023: £Nil).

Travel and subsistence expenses were reimbursed to 1 trustees (2023: 2) in the sum of £150 (2023: £452) during the year.

11 Employees

The average monthly number of employees during the year was:

Total
Employment costs
Wages and salaries		 2024
Number
2
2024
£
103,529		 2023
Number
2
2023
£
96,426

Staff working for the charity are employed directly by the University Hospitals of Leicester NHS Trust and their salary costs are charged to the charity in accordance with a service level agreement between BTOG and the Trust. The amount charged for the year was £103,529 (2023 - £96,426).

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2024 2023
£ £
Aggregate compensation 62,942 60,132

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

12
Tangible fixed assets
Fixtures &
fittings
Computer
equipment
£
£
Cost
At 1 April 2023
692
1,689
Additions
-
1,316
Disposals
-
(1,184)
At 31 March 2024
692
1,821
Depreciation and impairment
At 1 April 2023
444
1,689
Depreciation charged in the year
105
439
Eliminated in respect of disposals
-
(1,184)
At 31 March 2024
549
944
Carrying amount
At 31 March 2024
143
877
At 31 March 2023
248
-
13
Debtors
2024
Amounts falling due within one year:
£
Trade debtors
283,267
Other debtors
17,776
Prepayments and accrued income
144,795
445,838
14
Creditors: amounts falling due within one year
2024
£
Other taxation and social security
64,335
Deferred income (see note 15)
447,075
Other creditors
5,400
Accruals
7,031
523,841		 Total
£
2,381
1,316
(1,184)
2,513
2,133
544
(1,184)
1,493
1,020
248
2023
£
288,908
1,304
461,592
751,804
2023
£
64,699
510,467
-
8,211
583,377

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

15
Deferred income
2024
£
Arising from advanced registration fees and
sponsorships
447,075
Deferred income is included in the financial statements as follows:
2024
£
Deferred income is included within:
Current liabilities
447,075
Movements in the year:
Deferred income at 1 April 2023
510,467
Released from previous periods
(510,467)
Resources deferred in the year
447,075
Deferred income at 31 March 2024
447,075		 2024
£
447,075		 2023
£
510,467
2023
£
510,467
74,866
(74,866)
510,467
510,467

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Unrestricted funds

The unrestricted funds of the charity include designated funds which have been set aside out of unrestricted funds by the trustees for a specific purpose:

Balance at
1 April 2023
£
General funds
559,527
Designated funds - wages fund
1,304
560,831
Balance at
1 April 2022
£
General funds
731,985
Designated funds - wages fund
7,730
739,715		 Movement in funds
Income
Expenditure
Transfers
Balance at
31 March 2024
£
£
£
£
764,573
(676,198)
(120,000)
527,902
-
(103,529)
120,000
17,775
764,573
(779,727)
-
545,677
Movement in funds
Income
Expenditure
Transfers
Balance at
31 March 2023
£
£
£
£
137,691
(220,149)
(90,000)
559,527
-
(96,426)
90,000
1,304
137,691
(316,575)
-
560,831		 Movement in funds
Income
Expenditure
Transfers
Balance at
31 March 2024
£
£
£
£
764,573
(676,198)
(120,000)
527,902
-
(103,529)
120,000
17,775
764,573
(779,727)
-
545,677
Movement in funds
Income
Expenditure
Transfers
Balance at
31 March 2023
£
£
£
£
137,691
(220,149)
(90,000)
559,527
-
(96,426)
90,000
1,304
137,691
(316,575)
-
560,831
560,831

The wages fund represents funds held by the University Hospitals of Leicester NHS Trust as Custodian Trustee on behalf of British Thoracic Oncology Group for primarily the payment of wages to staff working for the charity but who are employed by the NHS Trust.

17 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
Designated
funds
funds
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
1,020
-
Current assets/(liabilities)
526,882
17,775
527,902
17,775
Unrestricted
Designated
funds
funds
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
248
-
Current assets/(liabilities)
559,279
1,304
559,527
1,304		 Total
£
1,020
544,657
545,677
Total
£
248
560,583
560,831

BRITISH THORACIC ONCOLOGY GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18 Related party transactions

During the year rent and office expenses in the sum of £4,260 (2023 - £5,363) were invoiced by Mesothelioma UK Charitable Incorporated Organisation (formerly Mesothelioma UK Charitable Trust) to the British Thoracic Oncology Group, to which Ms D E McKinley is a trustee of this organisation. At the balance sheet date there was an outstanding balance of £nil (2023 - £nil) for these services.

There have been no further related party transactions in the reporting period that require disclosure in the financial statements, other than those noted in note 11 to the financial statements.

19 Operating lease commitments

At 31 March 2024 the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

2024 2023
£ £
Within one year 3,550 3,550

Lease payments totalling £4,260 (2023 - £4,170) have been recognised as an expense during the year.

20 Controlling party

British Thoracic Oncology Group is a company limited by guarantee and not having a share capital; it is incorporated under the Companies Act and governed by the Memorandum and Articles of Association of the charity. The trustees of the charity are elected members and act as directors of the charity who are deemed to be the controlling party of the charity.

21
Cash generated from operations
Deficit for the year
Adjustments for:
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
Increase in creditors
(Decrease)/increase in deferred income
Cash generated from/(absorbed by) operations		 2024
2023
£
£
(15,154)
(178,884
544
216
305,966
(556,594
3,856
20,335
(63,392)
435,601
231,820
(279,326