INDIAN DEpifAL ASSOCIATION 41K Charlty No. 1169659 Trustees. Report and A¢¢ounts 31 December 2023
INDIAN DENTAL ASSOCIATION - UK Tr10•8 knu•l R•pwi The Tru8ts08 pr989ntthelr report wlth tho un•udltod flnanclal 8tatemonts of tho ¢harfty fortha yearendad 310ocomber 2023 REFERENCE AND ADMINISTRATWE DEfAILS Ch•rtty Nth11 Prlnclpal Offlc• 8 Awl8 Avenue Her8d•n C8nt8rt>ury Kant CT3 4GD Trtth Tho followlng TruBtO08 88Nad dudng th• y••r. S. 8HANDfvRI & Q PPADHAN 114q•y 2023 P. BOPANNA G BOPIAH Appolnlfjd 1 May 2023 A, GODARA Apontod 1 May 2023 SEfHI N. SHARMA M. SING4L Koy M•Mg•m•nt P•r•onn•l Or Monu slngal. Or 81lu R•m8¢h•ndr•n, Pr••ld•nl Or Nareah Sham)a, Chamon countsnts IAYTAX 114TE Lld 62a Pembrtdgo Vllla• Nottlng Hlll Gale London W113ET Banknr• Utyd88ankp PO 8ox 1000 ovw 8X11LT
'1NDIAN DENTAL A&80CL4TION .UK ?l¢It0 None appolnted Inv••kn•nt Athilso None appolnted The purpo88 oflho charfty. a8 8at out tn Its govemlng document. 18 tho promollon. pr88•rvatlon and proie¢tlon of good d&nto1 h881th for tho bon8fft ofthe publ1¢ by: al the promotlon of hlgh 8t8ndafds of oral hèalth and tha coordlnatlon ofall stagas of dantsl tr8lnlng among8t m8mber8 and bl the prov181on of adv1¢& for pr8cllltoner8 on 81andard8 of profe881on81 conduct, perf0rn18nce, cllnlcal govemanca and alhlcs. Tha maln •dvlU86 undertaken In relatlon lo th080 purposes are to provlde ed¥Jcallonl tr81nlng', provlde advoc4cy, a(fvkx and InforMaOn', 8pon8orshlp and rnsearch: and act 88 8n umbre118 (Kgan18adon. INDIPI4 DENfAL A880CIATION41K Thi•t•M Annual R•port Indlan D8nlal A88odallon IUK) wa8 publldy launch8d on th8 301h ol June, 2019. In London IOA-UK under Ih •1oward8hlp of Dr N8ro8h Sharma. an Oral Surgeon of ln1ematlon ropulo and an acclalmgd phll8nthropt8t. The 8lructure of IDA (UK)18 multl-dawd, wlth an Execuyve Commlttee and 5 rrflon81 cwmltteg8 fomiod a6 pw our conititutlon. Th090 ara the London and Soulhwt. Yothtshlro, Srthland, Mklland8 and th8 Southwo8t branche8. Each of the branCtrS hAve th•lr commltto•S. Ourkng tho yqar, the reglonal commltto08 In Ihelr re$pethe arn08 hold reglonol fyluty da and conthulng prof8881onal developm8nl eiiurBe6. The Annud conferor wllh CPD •wnl8 arKI Dlnner wa8 held on N(Ats4. 2023. Th8 maln gu8st of honour waB Dr Jason Wong, Dgpuly Chlof D•rt81 Olfter of England. Zoom modng6 ra hal(i wllh the Indlan D•ntsl A80oclalon- Ind. Tho Charlty had many spon•or8 and donorn ACHIEVEMENT8 AND peRFORMANCE The maln 8¢hl8vom•nts durtng th8 year w8ra to remaln actlvo and malntaln and offor 8UPWt to tha memb8rn, don¥11 and the communlty. Tho Charlty held many Study days- both rnglonally & natlonally- whlch Involvèd Conllnued Prof888lonal Davelopmont, Hlgher Educatlonal cour888, plus mentorlng. Tho Ch8rty conllnuod to help Implement Its actlvltles uslng remo1& methods Ilke weblnars. Zoom, t01ocommun1ca0ns and the Intsmot. On8groupth8Charty fMb88n8upportlng blndlan Denlsts through mentorfThJ. nmnlng o)ur8e8, 8 { qAtyar¥J lSterIn ts UK-thBlsa huge(knrAnd tsdentkts h the UK Thechaty hasalg) been asslsVngdanl8ts Inllndlng sUNetra1ng *8mPenL FINANCIAL REVIEW The charws financlal posltlon at the 8rKI ofthe y8ar was healthy, though there was a swpI after the fvndon In November 2023. The bank balanco wa8 £19,525 on 31 December 2023. The truste66 corffjtder Ihls rr#Jrethan8dtyuat8toalbwtheCh8rflyto (xmlnue6ts8Ctr4ilies SU98fvl.
INDIAN DEf+JTIL ASSOCLITION - UK Trustees Ann1 ReF#Jt Ther8 aro adequate reseNes to alkvw theCh¥lty to Cortin ts adrltbes. PLANS FOR FufLIiE PERM)DS The charivs plans fortr fure are furfheriNJ ts aims and Th8 Charfty ts wdlal to bulld Its acmles and gTh. STRUCTURE, vERP{lE AIID IAIJIAGBI Th6 goveming docJJm8nt 18 8 Ch8rftatl8 (CIO). an knoGiatb)n regi8ter8d on13 October 2016. The methods adopted forthe recruitnt arKI apfftrwt of new Irustoes are ty rec4jmffMtsoTh. Th8 Charity ha8 a Ctsf Exetr Ch&ryJernon arKI al lake pgrt in decknlon making., there arn r8gular ma8tlThJs and an Infornial m8Mg8m8nt axnmltte8. statement of tnth, reSpibIl18S in relalp)n to the financial statements The charity trLtste65 arn regponsthle for Yepalw a Intstegs, annual rwxt finan(aal stoknienls In accordance applieAble law and Unitsd lfjrg(kni AmntiThJ Sl¥th (Unled Id0M General Acceptsd ACntIng Practlcel. The Trustees are fol keeFlr#J pmper [vrdS that dbd08e re85Lab1tr accurary al 8ny Ilme the ftn8ndal posldon of the charfty and to ende Ihem to er6ure that the finandal Ststements comply with the Charlttes P£t 2011. the applicabl8 Charities <Accnts and Reports} Regulatlons, and the providons of the TNSI deed. The Tntee8 are also respMsible forsafeguardlng the assets oftha charlty and, hence, takJThJ reasonable steps fof the w8venkn and dgtsthn offraud 8nd er Irregularflles. Tha tru8tee8 ar6 rn8PCm81)le the maintenpAxo and Intsgrfty of knf0M1On Indudad on the compan18 webshe. they are respons1b fDr malntslnlTrJ ts finandal rKords ofts Charlty b tsthrds expectsd by the Charlty Commlsslon legWalk)n. Signed ffi behalf of ts charitls tr1••$ Dr Blju K Ramachandran Trustee Date: 01110r24
(HARITY COMMISSION FOR ENGLAND AND WALES INDIAN DENTAL ASSOCIATION . UK Charlty No iran 1169659 Annual accounts for the To nod P8rb)d 8tArtdats 1 01143 3141¢¢43 Section A Statement of financial activities R••trl¢lod Unr08trfctgd Incomo fund• fund• R•comrn•ndod CAt•oorl•• by Endovmi•nt fvnd8 PrSor y•ar Totsl lund• Incomlng r••ourcv4 (Noto 3 F01 F02 F03 F04 Income And 8nd0¥mnt¥ Iro Charfkt48 •¥w, Olhortrsdlwathttkn• 803 Tot•1 Rg•ourMs oxp•nd•d (Not• 6) Exp8ndttur• on.. SOT 810 811 812 717 Total N•1 Incom•l(•xpondltur•) Ir• Inv••tm•nl galn81(loM•8) 813 8.180 6,180 814 816 818 N•1 Incomo1(oxpondltur•) exlraardln•ry It•m• Trnn•f0r• botw•en fund• Othr r•caonl#•d galn•l{l¢>MM)". 6.180 6,160 Oth• •ndk•ttsOTrmUftC4fiX1d1W41Orthl drfy 818 819 Net movwn•nt In fund TjAd&brjllht f¢rwd Toeal fund• canledlonv•rnl 5.286
Sectioii B Balance slieet fufvds Flxed a8sots F01 Fty2 {Ilot• 14 INol• 14) (M•t• 16) INoi• ln T8nglbl• Current a8S0ts INot• 18) (Not• i#) Investrnents INot• 17A) C•¥h •t bank and In Iwd (Noto 24) 13.365 ote 20) Cr•dltorn: rnioiints f•llry du• aft•r aD• yoor {Nots20) Pro¥l8l¢MN fw Noblllllo• Funds of the Charlty EndoOntlUnds (Not• 27) Uorn•trfct•d fvnd¥ 19.045 1Z885 Total funds Prknt Narn• 24 01
80.r.tii)n C Notes to Ihp atcounts Note 1 Ba¥1# of proparntlon Thlsseekn shouldb•complby61Ch1e. 1.1 Ba818 of accounting These actAwnls hav8 bean und¥ the h[¢•1 (>)st convwion itam• r•cc#3nW at CAl8tortr8MKthJn v8luo unk858 Oth50 st8twJ h the rd8v8nl noiq(51 to th•IKtn. The accounts hove t¢en red In accudance th.' the sl•tsment0fR(18d Pr4cdco'. Accounting and Reprwting ty ch$0$ wepgring Ihelracownts In accvd¥nc•with the Fin¥nry81 RepJrUng Stand¥d app0b In thè UK snd Reput41¢ of Irol¥nd IFRS 1021 on 16 auty 2014 and th. . ond th. Fln4nd¥l RepJthg Slandwd in thg Unw Klngdtyn and ReputrAk of Ir•l•nd (FRS 1021 ' qnd the Chart8 Aet 2011. Thg th•rty o)n•ltuto1 • puNc t4nofft onlty 4• by FRS 102.. .Tlck u apprwrf•t¢ 1.2 Golng ¢on¢•m •blhly lo ¢onllnueM • goliip Conc•m, ph••provld• lh• dg1•ts or•l4t•"Notapplk8bf•", M An wlanatton 88 lo thc•¢ factor• that 8UFVOrt th• conduiknn th•1 the th•dty Th•re • ¥yrply¥ In th•yw. Th• Ch•rtyh•• • hoffllthy Dthc108urn ol ary unctsinIi th#irnoth• goln• CneM oliumpkn dout41ul,' Wlw• •ccoJnl• •re not pr8par•J on •qtyng c•m thmedlgd0 Ihli f80 tcgether th tho on whtth ts tNthii prop8 the ¥ccount• ¥nd th• r•aK4) th• net w•rd•J 41 a gc4ng con&•m. 1.3 ¢hng• of accounllng polky Th• accaunl• Prota Iru8 And l¥lrvWw•nd theacrAunllnq p)Iks •JcW ar• th¢se ¢uttlnod In n¢48 { 2}. '.Tlth * •pprcyrl No. Pl••• dl#clos•.' (l) th•n•lvr• of th• ehartge In 4Gcounlftgpolky.' NIA 1A Chanys to •ccounllng ••tlmt•• No ¢hanga8 tor£eoJntirvJ oslrmles hav• rLeuff in th8 roportJng 013.4$ FRS 102 SORPI. No- 1.8 Mat•rlo1 wlor year•rror• No motariil fvy•Bf grror havebe•n hY•nfffted h) the rnporung (3.47 FRS 102 SORPI. '.Tkk u appr¥4)rf&ie
Sectioii C
oun¢fng poWclo8
2.1 INCOME
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2.2 EXPENDITURE AND LIABILifiES
blnty ro¢0gnEUon
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8etsi)eniamowiaft•r8tytAde discoLvUO oramtyJnt8dwK&J tytheeh8rfty. Sutswjuwty. tharom8awr8d 8lc88httoipetswd8Ationepréc•d to tér¢¢•d. Yhtseh8nty hats h•1 thw¥kngnl•%thth it holdb tr rob84rn9 thWr¥Olèalld Cash ana ¢Oh m•Writydote th8nono5wr, TMl•lndudvchts7 d¢tyJiii•nd ¢l¥h lnI$*IthI m•UJrftydsteof tr•n for ItrIpUr$8l r•uw Nl IhVOkn•n¢o Nl8 imtrumants. POLICIES ADQPTeD ADDrnONAL TO OR OIFFERENT PROM YIIOSE ABOVE
Section C Notes to the accounts Icot)t Note 3 Analysis of income Unre¥trlctsd lund Endowrnont fund8 funds Total funds Poryar Ana s¥$ Donatlons and legacles.. Donation8 and Gift Aid actes General grants provided by govemmenuolher chanti&s Memb8rship subscnplions and $pon$orships whh are In Substan donations 31.850 31.850 18,750 Oonaied oods, fa¢ilili&s and $ervi¢68 Other Total 31.850 31.850 18,750 Charltzblo act6¥ltlfrs- 22.872 22.872 24,973 Other Total 22.872 22.872 24,973 Oth8r tradlng Other Yotsl Income from Inv8Stmgnts'. Interest Income Dividend Incornè Ren181 and leasin 0r Income Total Separate rnaterlal Item of Incorne.. Total Olhèr.. Conv8r8ion ¢fend(hent funds inio ine¢ Gain on disposal of a tan9ble fixed asset held for chari '$ own use Gein on disposal of a prtyJr8rnrrÉ related invtrstmenl Royallies from th• exploitation of Intellectual ro hts Olhar Total TOTAL INCOME 54,722 Othèr In104t10n'. All Incomé In the prlor year w48 unre8trl¢tèd
Section C NotÈs to thè accounts Mote 4 Analysfs of expendlture LA$tyeai R•thct•d T47Lil funds Ex ndrturA lin rnlsln Incurred Seeking donation5 Incurred S•king legacJeJ Ineutted Seeking Operabng memb8thw and sori31 lottenes St8ging lundrw&ng 42.676 Fudrasing alS Operdbng chanty shop$ Oper8bng • wadino ¢paThy undenaking n-Chaeb1o tr8dino Ivi SLgrt up C18 In¢uir80 Iti newsouru olfulvre Int0 Databasede¥dopmentco Oihertrading adivib vejlment managemeni ¢0SL4' Portlolio mana emoni hve8imeni èdm1hiitr•tffl Costs Iniiectu¥ propty IittrCAn9 Cts Rent Coll10n. prop•rty r•wrI1 Total •xp•ndltuth on ralllng lund• 42.876 IZ876 Exp+VrI on ¢hari¢ablg actJvNkn'. 2.685 To1 •xwndl¢ur• on <ha¥llJb rDt• rnat•rl•l item of • Total Oth•r Danatson matte 3.201 Total other expendmurè TOTAL EXPENOITURE 3.201 48 562 3.201 48 SS2 Other InforrnBtlon'. An8ty8i$ olvxpendlturo on ¢harllaW¥¢triti•s LAgt ¢r¥ AcU¥lty und Support Co Toi•l th Suppprt Cojts nd¢rt*kon ndini ol Tot¥1 1451 ygar 42.676 3.2D1 2.685 48.562 32 500 3.S24 38.124 her Total 3.201 3624
Section C Notes to the accounts Not? 5 Support Costs Please complete this note if the charity has analysed its expenses using acfyvity categorles and has support costs. This year Support cost exam 168 Raisin funds Activi Activi Activi Grand totsl Ba515 ol allocation IDo8¢ribo method) Governance 480 480 Travel & adminislralion 1,431 1,431 Promotion 489 489 Bank charges 285 285 Other 2.685 2,685 Total Last year Support ¢o$t axam l•s Ra181n fund8 Activi ActlvS 2 Attlvl Grand total Bail8 of allocatlon IOescrlb8 m8thodl Governance 480 480 Travel & admlnlslralion 2,907 2.907 8ank charges 237 237 Other 3.624 3,624 Totsl Please provlde details of the accounting pollcy adopted for the apportionment of costs between activities and any estimation technlques used to calculate their apportionment.
Section C Notes lo the accounts Nots6 Detalls of certain iterns of expendlture 6.1 Fees ft*r examln•tlon of tha accounts Please provlde detalls of the amountpaldfi>rany statutory externalscruunyof •¢counts and otherseNice$ provlded byyourlndependent oxamln•r. ff nothlng was paidplease enter V'ln the approprljto 1)ox(es). Thls year L•st year Ind•p•nd8nt 8xamln•rf$ f888 120 120 A8suranc• $or¥lce8 other than audlt or Indopend•nt axamlnatlon Tax advl80ry fe•s Other tsos (for example: IlnancSal advlco, ¢¢$11an¢yl accountsncy sorylces) pald to the Indèpendent examlner 360 360 10
Section C Notes to the accounts (contl Note 7 Creditors and accruals Please complete this note rf the charity has any croditors or accruals. 7.1 Analysis of creditors ounts falling due withln one year This year Last year Amounts falling due after more than one year This ygar Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income 480 480 Taxation and social security other creditors Total 480 480 7.2 Deferred income Please complete this note if the charity has deferred income. This year Last year Please explain the reasons why income is deferred. Movement in deferred income account This year Last year Balance at the start of the reporting perlod Amounts added in current period Amounts released to income from prgvious periods Balan¢9 at the end of the reporting period
Section C Notes to the accounts {cont) Note 8 Cash at bank and In hand Th1$ yoaf Last year Short tgmi cash Investment8 {1888 than 3 months maturlty dato) Short tgmi deposlts Cash at bank and on hand Othgr Total 19,525 13,365 12
Sectioii C Notes Éo Ihp arc.oiJnls lr.ontl Nol• 9 Tran8actlon8 wlth trt and rolatod parties ttthé Ch0rftyh anytransactlons wlth rgl•t•dpartl•s foth•rthan th• trust•• •xp•ns•s p181ft•d In guldan¢• no£•sJ d•talls of su¢h trans•ctlons $IvIdbO pmvld•dln thls not& Mth8r8 ar8 rto nsr0n8 to r8PO¢ ple4se nt•r In the box or -Fth" Mthere are transactlons to report 9.1 Tnth remunerntlon and b•no11ts Th18 year Non• of the trLLteg9 hav• be•n pald any r•murtaratlon or rocgw any othor IJorfIts frgm an employmantwllh thelr¢harty or a related entEty (Tru• or Fala•l TRUE Laat yr Non? of th• trust• tsn pald any rffiiuneratbn or rgcefvod any other bondli8 from an nploym•ntwilh th•ir¢harJty or a related •ntAy ITru• or F#lBel TRUE 9.2 T. expan888 If the charltyhaspaM exptrn forfulmllngth•lrdutl•s. d•ta118 of such lrnn8etlons $héwldb• provld8dln th1• note. •Yth•rè •rn fto to Yeport ple•s• •nt•r In tho )ox lJ•low. Ifthere are trnnsac(lon$ to repprt ple enter"Fals•". No tru81•• •¥p•n ha ljeen 5ncurred or Fal9•) TrUE 9.3 Transacth)nl8) wlth rnlat•d partles Pl•aso glv• dot•ll¥ ol•nytransactlon undwtrken by{or on behalf ofj th• charltyln whlch a relatedpartyhas a mater Intere8¢ Ineltsthg when funds hav• b••n ldS ag•ntlorrelatedpJrtles. ff thereweno such trans•cVon4 plaase entor Inm'ln th• boxprovlded This year Th•r• begn no fohl•d rtY trnnMctlon8 In thè r•portlng p•rfod (Tru• or F•l••} YRUE Last year There hav• b•on no rnlated party trarMactton• In thtr reportlw pgrlod (True or Fal801 TRUE 13
INDEPENDENT EXAMINERS REPORT TO THE ACCOUNfJ OF INDM DENTAL ASSOCIATION - UK I have examined the financial statements for the year thying 31 December2023 of Indian Dental Association - UK I IDA- UK] and the underlying wxounting and financial records. I have obtained the infomiation explanations I consider necessary to complete the statement below. Basis of independent ex8minerfs $tatenRnt.' My examlnatlon VRS carried out in accordance viith the general dlredons glven by the Charity Commlsslon. An examinatlon SrKludes a review of the accounting records kept and a comparison of the financial $tstemats presented wlth those records. It also In¢ludes ¢onsidwion of any unusual items or disclosures in the a¢counts and seeking explanatSons from those responsible conceming any such matters. The wocedures undertaken do not provlde 811 the evldence that would be r8]uired in an audil and consequently no opinion is given as to whether the statèments present a Irue and fair vievl and the report is limited to those matters set out in the statement bolow. Independent examiners Slatqnt'. In nnectiOn with ry examination. no Matter has come to my attention: 111 vthlch gives me reasonable cause to believe that in ary material respect the requlrwnenls.. - to keep pmper accounting records in accordance Yth the Charities Act guidan, and - to prepare accounts which accord with the accounting records and to compty with the accounting requirements of the Charities Act have not been mel; or (ii)to which, in my opinton, attentlon $ULd be drawn in order to enable a proper understanding of the accounts lo be reached. I have not identified any significant concefffj regarding these accounts which remain either unresolved or undeclared In the %counts themselves or this reFQrt. In accordance the fOoIng the financial statements provide a go(*J understanding of financial transactions and activf(ies within the Charity. Examirw. Prof. Naresh Sethi, Chartered Certiffied Accountant 11 c) 34