INDIAN DEpifAL ASSOCIATION 41K Charlty No. 1169659 Trustees. Report and A¢¢ounts 31 December 2023 INDIAN DENTAL ASSOCIATION - UK Tr￿10•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 Trt￿th 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, Cha*mon countsnts IAYTAX 1*14TE 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 InforMa￿On', 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 branCtr￿S 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(A￿ts￿4. 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, t01ocommun1ca￿0ns and the Intsmot. On8groupth8Charty fMb88n8upportlng blndlan Denlsts through mentorfThJ. nmnlng o)ur8e8, 8 {* qAtyar¥J ￿lSterIn ts UK-th*Blsa huge(knrAnd tsdentkts h the UK Thechaty hasalg) been asslsVngdanl8ts Inllndlng sUN￿etra￿1ng *￿8mP￿￿￿enL 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 SU￿98fvl￿. INDIAN DEf+JTIL ASSOCLITION - UK Trustees Ann￿1 ReF#Jt Ther8 aro adequate reseNes to alkvw theCh¥lty to Cortin￿ ts adrltbes. PLANS FOR FufLIiE PERM)DS The charivs plans fortr* fu￿re are furfheriNJ ts aims and Th8 Charfty ts wdl*al to bulld Its acmles and gTh. STRUCTURE, ￿vERP{l￿E AIID IAIJIAGBI Th6 goveming docJJm8nt 18 8 Ch8rftatl8 (CIO). an knoGiatb)n regi8ter8d on13 October 2016. The methods adopted forthe recruitn￿t arKI apfftrwt of new Irustoes are ty rec4jmffMts￿oTh. Th8 Charity ha8 a Ctsf Exe￿tr￿ Ch&ryJernon arKI al lake pgrt in decknlon making., there arn r8gular ma8tlThJs and an Infornial m8Mg8m8nt axnmltte8. statement of tnth, reSp￿ibIl￿18S 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 I￿￿d0M General Acceptsd AC￿ntIng Practlcel. The Trustees are fol keeFlr#J pmper [v￿rdS that dbd08e re85L￿ab1tr accurary al 8ny Ilme the ftn8ndal posldon of the charfty and to end￿e Ihem to er6ure that the finandal Ststements comply with the Charlttes P£t 2011. the applicabl8 Charities MM)". 6.180 6,160 Oth• •ndk•ttsOTrm￿U￿ftC4fiX1d1W41Orthl d*rfy* 818 819 Net movwn•nt In fund* T￿*jAd&br￿jllht f¢r*wd 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 Endo￿OntlUnds (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•compl￿by61Ch￿1￿e*. 1.1 Ba818 of accounting These actAwnls hav8 bean und¥ the h￿[¢•1 (>)st convwion itam• r•cc#3nW at CAl8tortr8MKthJn v8luo unk858 Oth￿￿50 st8twJ h the rd8v8nl noiq(51 to th•￿IKt￿n￿. 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 app￿0b￿ 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 Chart*8 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 ar*y unc*tsinIi￿ th#irn￿oth• goln• C￿ne*M 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 ¢h*ng• of accounllng polky Th• accaunl• Pro￿ta Iru8 And l¥lrvWw•nd theacrAunllnq p)Ik*s •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 ••tlm*t•• No ¢hanga8 tor£eoJntirvJ oslrmles hav• rLeuff￿ in th8 roportJng ￿￿0￿13.4$ 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 b8$ twn aW180tylhecb8rttyw¢wAwtho¥• Worwa.. WheY¢ a RocoAnlUon of Incon* Tho86ar8 I￿ude￿ In iho Sknt8mentdFinwtial Acti¥itt811&)FA) thèth0rityb￿Mé$ énbUÈd toJ*reaourceD,' 1118 moialiwy th8n noithii the trustees %%ill réc**tsfe￿rCtt..*r Nlo Tkna boÈn no Off￿￿rgaI￿￿•nd 11th1l￿￿, w Ir￿￿n0 ufv*¥ rewired r•mthd FRS 102 SOAPor FAS 102. No 140 Grnntsafid dtsnauom 0ntyl￿￿d•d In I￿ SoFAwh•i theqww•l Irthim Qrnnt• and doNiioN arn mth1s.iOto5.12FR811)2 80RPI. InU*¢uoofp8rtorrnants r6l&tadgrints. muBionly b*￿n￿Edththv a￿*Thi Ihol lh• th•rftyhu p￿1￿4￿ th8 ¥￿fied1140th Or•￿e￿ 1•qnUtknn￿itQthO•1sni *thonth•Ferform8nc• rdatede4)ndMoM ar8 m8t16.18 FRS 102 80RP). Leo8¢￿ Èro Irdudod th tr•SOFAwh•n rKolpl fytyallb. %thenllw• h bBon gf8niofwot•ttt. lho￿￿tryI thol th•r• ero •ufflc*i•s••ts In 68tsts ind anyeu￿￿o￿ th¢h•4 bth• Eeg•w oredth•r¥%lihln tho c4ntrol ofth• mrt Plo L•ll•¢l Nla Nl* aovamm•rtqTrnl• •rftyPM r•a•l¥•l (b￿nmentI￿N#ln VK• Fthod QIftAld r•¢•￿ble￿ IKlud•d LnlneomTr**enthv• b • Wlld Iwl dowx, th GIft￿d amouni r•eth*Mdon a dorwuon lo t• p•rt¢lih¢tgin 4nd li tr•t•d attdld￿ uth• In￿￿ dorwkn untH• th•**m or IIK•l4rm•ofth• •pW ha%•iwdff4d oththyl*•. T•xrnBlilmio oth•tlon• •nd qlA• Nl¥ Cottimthil lTreom••nd Th1• h tyUylftd￿l1￿ Enth• SoFAorK• th•ehoTltyl••wtrld•Jth• gwa• or Nl Oon•t•d gwdl •rnfflu•urad&tl•lrwlu• th•uMloxld *• •ythar4edl unleu lrnpra¢d¢l to ¢¥io. Th•e1)￿oI￿nY1wkrf0ty?JI￿O￿I&1 fuolilrfbu¥w 10 hr*f¢l•th l• d••m¢d K) t• th• hlrb*iu•althowtyn• Il ihe Un*oftheli r•c•lM ar￿theY•￿ rwnl•+J M rI¢￿pL th• rI￿n9 perfr*J In th• SI￿￿￿¢1*￿tsU￿, thèyar• r•¢4JynlW •• •n No for r•W*•ro al lalrb•ka•on Inllw f•xqnlUDTh, IIth• MK9 th•eyetsO Colts d •ol•. 8lld rqGtyni¥td in'hw*• otP*trittino •cl%lU•i'whh thewrnipondlng itrKKracoonl*•d In tho Miln Ihelt On111 Bllle th•*lueofe￿ 1$ chiroed lffjm ¢thwtr•dlng 4n6th0 p￿ed0 aliora¢W••d ai'ln¢w• trorn ¢thIr￿ No 140 O In th• SoFAae r•iourt4&wh•i rec•1￿>11. Glts In kjnd forum In th• 8oFA•• No Oon•l•d Mr¥lett and C¥Jwt4d and f*dlEUe¥ ar• Inthè SOFAwlwn recai%*d at￿*￿u••I Iheglfltoth•¢lAdtypfthidtyd I￿￿lue01t1￿9Ifl can t• mwur•J ￿18￿. Owted and fx11￿ thaiireD]niurnod lrnm•JDtstyar8 recffjnla•d •B In wl¥s*i*mountracLynWo1 •neygwo• undwth••pw¢th* h￿d￿rI thllW8QFA Nl Nl a¥port¢o• T￿ch￿hty hai 0*￿1￿j￿ or+*uswt¢oit•. Voluftt•vh•lp orary￿un￿ryh*Prec*wTh1 l*ttllnchthY Lnil*atthnts In tho ￿￿18¢1,1nrYjll MP)rt. lfteomofrom IDya￿le￿on￿dfj¥ld•thd9 b•m8uwred Ni&t4y. Ihtomtrfrom m•mb•r8hlp hkn¥er8hlp￿bIJ from Org￿¥9￿￿ 88nlc•sgB SÉiYomÈrttollniuRne• In&Ur4n￿thIrrn are0n1yi￿UdeO in the ￿FAIth￿ ￿79•neral incorne recogniti are metl5.10tr*5.12 FAS102S0RP) Ir(ludtrJ zsw ¢twn 01¢￿r iftctyng in the SOFA. Nla ThL8 or bJ#sots on th•&a￿ofIn*stsM￿11 and awa￿n r88UlbW ffom r￿￿nI toma¢kei*iL*81th8 orth• Nl• 2.2 EXPENDITURE AND LIABILifiES blnty ro¢0gnEUon Ltabivthex are retr¥nlgedwlveili$ mwa bkdythan th8rn is 8 le￿1¢X ¢¥rotrucV%E0bllgaU￿ CoM￿llE￿the￿ntyth paythrtf88our￿ thèarntyjni￿thè con te lr*88ur￿ wlth ¢art&nty. Suppurtcosts a1￿led g0wMar￿¢•9IIond othw 8UFPYt. G￿￿nancecoStS cornprf$o 811 Lwts In￿l￿n0 wWkaClo IIx•d 8%lètsfér T￿￿•re e8WlWWtyyc8D be¢Aedfumorn than￿e￿ar, ud caEl3tleaJt Iltstr by ¢h4dty aloo Nla Ttsdewedauon rat¢¥•nd rnethr*ts u8*J afeol8ckJwJ in nots 9.2. Troch*rityhH¥ Intswlb*fiyAd as8et8, th8tJts. non&moft*2rya&oet4 th￿d0 hl I4Ubstsr￿ bulare1dentifiab￿anJ3I&ts￿nlrO1lQd bythèch8rttylW c￿10￿ tf *gAI rights. The mb98bon ratél and I￿ed￿redI8¢1¢￿ed In ftde g S IntanqlbfèflA•d Tho¥•r•￿¥*JStC¥J3L 11orVag•oBg&ta Th8eh8nty hts herilage assets. that L8. norpmonwAry8888iiwith hMtori4 ¥liBtic, bfic. 18¢h¢lowcal, geoth8Ec81 orThfffjnmenw quallUe8thatare hdd Ind mdniaiwd prin&p￿￿l0r￿rm￿rf￿J￿OD10￿￿￿+>288nd￿dtyrn. Th0¢￿¥bo￿ rat•88nd rr*thod& used o ¢l¥dc48d Inrnb9.6.1.4. No 140 Twere￿￿ed a1￿L YalL*d al InlWtyatC￿I al￿ subJEquentyattrli %*lue Ithdr fflark8t*I￿> alth?￿1 and. Thtrs*ng treafvnl ￿ 8pplieotourlisted ￿185*1•￿1 ￿U*￿nn0ttsa meatsu￿￿ rdiawin ills wsured atcostles5 ImWrmw*. ￿n￿n0 thdi 8810 and ¢lltsh8nd¢4ih eq￿￿￿en11¥￿Itsa m•bJrftyo8*of1e￿than 1 ywraTetr8•*d asojrn8ntas￿ Nlo Nla No WLYk pttyJreu atcoal l•tsB arty10￿£¢•tyO￿JwthOt1• cwJrLmthé No Wa Dekn (Ind￿9￿9￿0¢4￿¢m￿￿ I0￿•feEd￿¥t1fr1 are rn8ssurEdcqblnlllal rewwuon 8etsi)eniamowiaft•r8tytAde discoLvUO oramtyJnt8dwK&J tytheeh8rfty. Sutswjuwty. th*arom8awr8d 8l**c88httoip*etswd8Ationepréc*•d to tér¢¢•*d. Yhtseh8nty hats h•1 thw¥kngnl•%thth it holdb tr rob8*4r￿n9 thWr¥Olèalld Cash ana ¢O*h m•Writydote ￿ th8nono5wr, TMl•lndudvc￿hts7 d¢tyJiii•nd ¢l¥h ￿￿￿l￿nI$*IthI m•UJrftydsteof￿￿ tr•n for I￿￿￿trIpUr￿$8l r•uw Nl IhVOkn•n¢o Nl8 imtrumants. POLICIES ADQPTeD ADDrnONAL TO OR OIFFERENT PROM YIIOSE ABOVE Section C Notes to the accounts Icot)t Note 3 Analysis of income Unre¥trlctsd lund Endowrnont fund8 funds Total funds P￿ory￿ar Ana s¥$ Donatlons and legacles.. Donation8 and Gift Aid actes General grants provided by govemmenuolher chanti&s Memb8rship subscnplions and $pon$orships wh￿h are In Substan￿ donations 31.850 31.850 18,750 Oonaied oods, fa¢ilili&s and $ervi¢68 Other Total 31.850 31.850 18,750 Charltzblo act6¥ltlfrs- 22.872 22.872 24,973 Other Total 22.872 22.872 24,973 Oth8r tradlng Other Yotsl Income from Inv8Stmgnts'. Interest Income Dividend Incornè Ren181 and leasin 0￿￿r Income Total Separate rnaterlal Item of Incorne.. Total Olhèr.. Conv8r8ion ¢fend(h￿ent funds inio ine¢ Gain on disposal of a tan9￿ble fixed asset held for chari '$ 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 In10￿4t10n'. All Incomé In the prlor year w48 unre8trl¢tèd Section C NotÈs to thè accounts Mote 4 Analysfs of expendlture LA$tyeai R•thct•d T47Lil funds Ex ndrturA lin rnlsln Incurred Seeking donation5 Incurred S•*king legacJeJ Ineutted Seeking Operabng memb8thw and sori31 lottenes St8ging lundrw&ng 42.676 Fudrasing *a￿lS Operdbng chanty shop$ Oper8bng • wadino ¢￿paThy undenaking n￿-Cha￿eb1o tr8dino Ivi SLgrt up C￿18 In¢uir80 Iti newsouru olfulvre Int￿0 Databasede¥dopmentco Oihertrading adivib vejlment managemeni ¢0SL4' Portlolio mana emoni hve8imeni èdm1hiitr•t￿ffl Costs Ini*iectu¥ prop*ty IittrCAn9 C￿ts Rent Coll￿10n. prop•rty r•wrI￿1 Total •xp•ndltuth on ralllng lund• 42.876 IZ876 Exp+￿￿￿VrI on ¢hari¢ablg actJvNkn'. 2.685 To￿1 •xwndl¢ur• on 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 tr￿t￿ 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 $I￿vIdbO pmvld•dln thls not& Mth8r8 ar8 rto ￿ns￿r￿0n8 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 trLL*teg9 hav• be•n pald any r•murtaratlon or rocgw any othor IJor￿fIts frgm an employmantwllh thelr¢harty or a related entEty (Tru• or Fala•l TRUE Laat y￿r Non? of th• trust￿• ts￿n 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 lrnn8*etlons $héwldb• provld8dln th1• note. •Yth•rè •rn fto to Yeport ple•s• •nt•r In tho *)ox lJ•low. Ifthere are trnnsac(lon$ 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 ￿ld*S 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 ¢onsidw*ion 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 Slatqn￿t'. 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 Y￿th 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 fO￿oIng 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