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← The British Society For Parasitology

2023-12-31-accounts

Charity Registration No. 1171659

THE BRITISH SOCIETY FOR PARASITOLOGY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

THE BRITISH SOCIETY FOR PARASITOLOGY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Prof J V Hamilton (President)
Prof H Price (Vice President) (Appointed 13 April 2023)
Prof M Llewellyn (Honorary General (Appointed 13 April 2023)
Secretary)
Prof P Lamberton (Honorary
Treasurer)
Dr J Pachebat (Temp Honorary
Treasurer)
Dr J LaCourse (Meeting Secretary)
Prof P Walrad (Communications
Secretary)
Dr E Briggs (Ordinary Member)
Dr D Xia (Ordinary Member)
Dr P McCusker (Ordinary Member)
Dr C Tiengwe (Ordinary Member)
Dr J B Power (Ordinary Member)
Dr N Pionnier (Ordinary Member) (Appointed 13 April 2023)
Dr V Yurchenko (Ordinary Member) (Appointed 13 April 2023)
Charity number 1171659
Principal address 87 Gladstone Street
Bedfordshire
MK41 7RS
Independent examiner Katie Squire ACA, Anova
The Barn, Meadow Court
Faygate Lane
Faygate
Horsham
West Sussex
RH12 4SJ

THE BRITISH SOCIETY FOR PARASITOLOGY

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 14

THE BRITISH SOCIETY FOR PARASITOLOGY

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The Council of the BSP presents its annual report and financial statements for the year 1 January 2023 to 31 December 2023.

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 Society's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The Society’s objectives are to advance the practice and study of Parasitology by facilitating contact between persons interested in the discipline, and to disseminate knowledge and information relating to Parasitology and the work of the Society. In furtherance of these objectives, and only these, we undertake the activities that are outlined in Note 4 of the Memorandum of Association.

Public benefit entity

The charity operates as a public benefit entity and the trustees have paid due regard to guidance issued by the Charity Commission, including guidance on the Public Benefit requirement under the Charities Act 2011, in deciding what activities the Society should undertake.

Reference and administrative details

The Society was incorporated as a charitable company in 1998 (Company Number 3530933). On the 22 March 2017, this charity was closed and the assets of the Society transferred to a new Charitable Incorporated Organisation (1171659). The Society is administered by the Secretariat, Fuller Solutions, of 87 Gladstone Street, Bedford MK41 7RS.

Achievements and performance

Scientific meetings

Edinburgh 2023

The spring meeting in Edinburgh which took place over the 11[th] -14[th] April. The meeting was hybrid in format and oral presentations were recorded and broadcast whilst posters were available to view both in person and online. The origin of attendees were 62% from the UK 8.3% from the EU, 2% from the USA and 24.2% from the rest of the world. The online nature of the meeting increased attendance from LMICs significantly. The meeting provided free childcare and discounted access for remote attendees from Low and Middle income countries.

CA Wright Medal Recipient Susan Wyllie and President’s Medal Recipient Maciej Grzybek

2023 Annual General Meeting

The 2023 AGM took place at the annual meeting and was quorate. The annual accounts and officer reports were accepted by the membership.

Dr Nicolas Pionnier, Dr Slava Yurchenko were elected Trustees and Prof Helen Price joined as Vice President.

Membership of the Society

At time of preparing this report, the Society has 2,100 members listed, of which 49 are active ‘Honorary Members’. Of note, and highlighting our strategic aim in engaging a diverse membership reflecting global interests in parasitology, is that the Society includes over 1000 members from Low and Middle Income (LMIC) countries.

The current annual fee for ‘Ordinary’ membership is £60, whilst the annual ‘Student, Unwaged, and Retired’ membership fee is £20.

THE BRITISH SOCIETY FOR PARASITOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Autumn Symposium

The autumn symposium was held later than usual in December and was a free to members online only meeting, the society was grateful for the support and work of Dr Antonio Peña-Fernández of De Montfort University in facilitating the meeting.

Equality and diversity

The council stipulates that all bids for BSP-endorsed meetings should contain provision for childcare and be available online to facilitate diversity of attendance. The Equality and Diversity session ran successfully and is now institutionalised for future annual meetings and the meeting was hybrid enabling considerable attendance from LMIC members who otherwise might not have attended.

Financial review

Income

BSP income consists of donations and legacies, charitable activity, and investment income.

Donations and legacies

In 2023 the BSP received £25,292 in membership subscriptions (2022: £23,957), and £5,000 in royalties and sponsorships (2022: £4,150). This in 2023, the total donations and legacies received were £30,292 (2022: £28,107).

Charitable activity

Meeting income, which includes registration fees and sponsorship, is counted as a charitable activity. In 2023, the BSP held two meetings, the Edinburgh University Spring meeting (hybrid in-person and on-line format) and an on-line Autumn Symposium. For 2023, meeting income was £121,939 (2022: £74,735).

Investment income

In 2023 the BSP received £11,473 income from the investment portfolio in the form of interest and dividends (2022: £8,251).

Income summary

In 2023, the society’s total income was £163,704 (2022: £111,093).

Expenditure

Expenditure includes the cost of running scientific meetings and secretariat costs, support costs, grants (student travel awards and the International Training and Fieldwork Award (ITFA) and awards.

Meetings expenditure

In 2023, meeting expenditure was £116,536 (2022: £85,230), with 50% of Secretariat fees charged to the meeting expenditure.

Support costs

Support costs include day-to-day office costs, banking and information technology charges, insurance and audits. For 2023, support costs were £40,007 (2022: £36,813), with 50% of Secretariat costs charged to the support costs.

Grants

Grant funding of activities include the Student Travel Awards and the International Training and Fieldwork Award. In 2023, the BSP grant funding was £11,198 (2022: £9,608).

Expenditure Summary

In 2023, the society’s total expenditure was £167,741 (2022: £131,651).

THE BRITISH SOCIETY FOR PARASITOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Investments

On the 31 December 2023, the value of the society’s investments with Brewin Dolphin was £551,736 (2022: £522,413), an increase of £29,323 in investment value.

In 2022 the society invested £9,600 in its website development and at the year end of 2023, the carrying value of intangible assets was £6,600, with £2,400 (2022: £600) recognised as the amortisation charge for the year.

Net current assets at 31 December 2023 consisted of £55,609 (2022: £58,635).

Therefore the society's total assets less liabilities, held on the 31 December 2023 were £613,945 (2022: £590,048), an increase of £23,897 over the year.

Overall financial summary

In 2023, the society’s total income was £163,704 (2022: £111,093) and total expenditure was £167,741 (2022: £131,651), resulting in an operating deficit of £4,037 (2022: £20,558 deficit). This operating deficit has been offset by an increase in the value of the society’s investments, contributing to an increase of £23,897 in the BSP’s total assets, less liabilities, to a total £613,945 (2022: £590,048). It is expected that the society’s investments will provide an increased investment return in subsequent years, which alongside a planned increase in membership fees will ensure the BSP’s activities will continue to be financially viable.

Reserves policy

It is the policy of the Society that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Society’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The Memorandum and Articles of Association of the Society govern the charitable incorporated organisation. Management of the Society’s affairs is vested in its Council, members of which are trustees of the charity. Members of Council are recruited from the membership of the Society by nomination by their peers. Where there are several candidates for vacancies, a ballot is held. Honorary Officers are elected by Council from those persons already duly elected as trustees in accordance with the Articles.

The appointment of trustees and election of Honorary Officers is subject to the approval of members at the next following AGM. Council members normally serve for three years from election/appointment, except the President and Vice President, who serve for two years. The post of President is filled by the retiring Vice President without any requirement for approval by the members in general meeting. The society is committed to maintaining a diversity in the council to best represent the diverse membership from which it is composed.

The processes are detailed in the Memorandum and Articles of Association, copies of which are available from the Society secretariat on request (https://bsp.uk.net).

The Council of the Society meets regularly during the year including for the Annual General Meeting at which business requiring the approval of the Society membership is presented and the independently examined accounts for the year are formally approved.

THE BRITISH SOCIETY FOR PARASITOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees who served during the year and up to the date of signature of the financial statements were:

Prof C Sutherland (President) (Resigned 13 April 2023) Prof J V Hamilton (President) Prof H Price (Vice President) (Appointed 13 April 2023) Prof K Tyler (Honorary General Secretary) (Resigned 13 April 2023) Prof M Llewellyn (Honorary General Secretary) (Appointed 13 April 2023) Prof P Lamberton (Honorary Treasurer) Dr J Pachebat (Temp Honorary Treasurer) Dr J LaCourse (Meeting Secretary) Prof P Walrad (Communications Secretary) Prof D Robinson (Ordinary Member) (Resigned 13 April 2023) Dr J Prada (Ordinary Member) (Resigned 13 April 2023) Dr J Q Acala (Ordinary Member) (Resigned 13 April 2023) Dr E Briggs (Ordinary Member) Dr D Xia (Ordinary Member) Dr P McCusker (Ordinary Member) Dr C Tiengwe (Ordinary Member) Dr J B Power (Ordinary Member) Dr N Pionnier (Ordinary Member) (Appointed 13 April 2023) Dr V Yurchenko (Ordinary Member) (Appointed 13 April 2023)

Other people who served on the Council of the BSP during 2023 were:

J Archer (Student Member) (appointed April 2022) Nada Abdalrahman (Student Member) (appointed April 2023) Isobel Gabain (Student Member) (appointed April 2023) Sophia DonVito (Student Member) (appointed April 2023)

In April 2023 Ordinary Member and Student Representative were elected to join Council.

Over the year there were four meetings of Council convened with all meetings held as a hybrid meetings with both face to face and online attendees.

No trustees received any remuneration for their services during this period in accordance with note 5 of the Memorandum of Association.

The trustees' report was approved by the Board of Trustees.

Jo Hamilton .............................. Jo Hamilton (Sep 13, 2024 21:44 GMT+1) Prof J V Hamilton (President)

Trustee 13/09/2024 Dated: .........................

Justin Pachebat

Justin Pachebat (Sep 10, 2024 16:44 GMT+1) .............................. Dr J Pachebat (Temp Honorary Treasurer) Trustee 10/09/2024 Dated:.........................

THE BRITISH SOCIETY FOR PARASITOLOGY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE BRITISH SOCIETY FOR PARASITOLOGY

I report to the trustees on my examination of the financial statements of The British Society for Parasitology (the Society) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the Society you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Society’s financial statements carried out under section 145 of 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

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.

Katie Squire

Katie Squire (Sep 17, 2024 13:48 GMT+1)

Katie Squire ACA, Anova

The Barn, Meadow Court Faygate Lane Faygate Horsham West Sussex RH12 4SJ

17/09/2024 Dated: .........................

THE BRITISH SOCIETY FOR PARASITOLOGY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Unrestricted
funds funds
2023 2022
Notes £ £
Income from:
Donations and legacies 3 30,292 28,107
Charitable activities 4 121,939 74,735
Investments 5 11,473 8,251
Total income 163,704 111,093
Expenditure on:
Charitable activities 6 167,741 131,651
Net gains/(losses) on investments 11 27,934 (114,416)
Net movement in funds 23,897 (134,974)
Fund balances at 1 January 2023 590,048 725,022
Fund balances at 31 December 2023 613,945 590,048

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

All income and expenditure derive from continuing activities.

THE BRITISH SOCIETY FOR PARASITOLOGY

BALANCE SHEET

AS AT 31 DECEMBER 2023

Notes
Fixed assets
Intangible assets
12
Investments
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds		 2023
£
8,890
53,834
62,724
(7,115)		 £
6,600
551,736
558,336
55,609
613,945
613,945
613,945		 2022
£
2,864
59,698
62,562
(3,927)		 £
9,000
522,413
531,413
58,635
590,048
590,048
590,048

10/09/2024 The financial statements were approved by the Trustees on .........................

Jo Hamilton Justin Pachebat Jo Hamilton (Sep 13, 2024 21:44 GMT+1) .............................. Justin Pachebat (Sep 10, 2024 16:44 GMT+1) .............................. Prof J V Hamilton (President) Dr J Pachebat (Temp Honorary Treasurer) Trustee Trustee

THE BRITISH SOCIETY FOR PARASITOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

Charity information

The British Society for Parasitology is a Charitable Incorporated Organisation and the principal address is 87 Gladstone Street, Bedfordshire, MK41 7RS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Society's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Society is a Public Benefit Entity as defined by FRS 102.

The Society has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Society. 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.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Society 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.

1.4 Incoming resources

Income is recognised when the Society 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.

Donations are recognised once the Society has been notified of the donation, unless performance conditions require deferral of the amount.

1.5 Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that an economic outflow will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

THE BRITISH SOCIETY FOR PARASITOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

(Continued)

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

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

Website development 25% on cost

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the Society reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 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, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The Society has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THE BRITISH SOCIETY FOR PARASITOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2 Critical accounting estimates and judgements

In the application of the Society’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.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Membership subscriptions 25,292 23,957
Royalties and sponsorship 5,000 4,150
30,292 28,107
Charitable activities
2023 2022
£ £
Income from meeting activities 121,939 74,735

4 Charitable activities

THE BRITISH SOCIETY FOR PARASITOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

5 Investments

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Investment portfolio dividend income 11,473 8,251

6 Charitable activities

Meeting costs
Grant funding of activities (see note 7)
Share of support costs (see note 8)		 2023
£
116,536
11,198
40,007
167,741		 2022
£
85,230
9,608
36,813
131,651

7 Grants payable

During the year total grants paid as part of the charitable activities of the Society amounted to £11,198 (2022: £9,608).

THE BRITISH SOCIETY FOR PARASITOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

8 Support costs

Depreciation
Bank and credit card
charges
Insurance
Computer software
expenses
Other support costs
Affiliations
Legal and professional
fees
Independent examiner's
remuneration
Trustees' expenses
Secretariat fees
Committee meeting
expenses
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
2,400
-
2,480
-
967
-
4,879
-
-
-
850
-
5,800
-
2,724
-
2,542
-
15,895
-
1,470
-
40,007
-
40,007
-		 2023Support costs Governance
costs
£
£
£
2,400
600
-
2,480
2,250
-
967
979
-
4,879
5,942
-
-
59
-
850
855
-
5,800
5,660
-
2,724
3,210
-
2,542
2,258
-
15,895
15,000
-
1,470
-
-
40,007
36,813
-
40,007
36,813
-		 2022
£
600
2,250
979
5,942
59
855
5,660
3,210
2,258
15,000
-
36,813
36,813

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Society during the year.

During the year the trustees claimed expenses for travel and subsistence totalling £2,542 (2022: £2,258).

10 Employees

There were no employees during the year.

11 Net gains/(losses) on investments

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Revaluation of investments 15,218 (125,297)
Gain/(loss) on sale of investments 12,716 10,881
27,934 (114,416)

THE BRITISH SOCIETY FOR PARASITOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

12
Intangible fixed assets
Website
development
£
Cost
At 1 January 2023 and 31 December 2023
9,600
Amortisation and impairment
At 1 January 2023
600
Amortisation charged for the year
2,400
At 31 December 2023
3,000
Carrying amount
At 31 December 2023
6,600
At 31 December 2022
9,000
13
Fixed asset investments
Cost or valuation
At 1 January 2023
Additions
Valuation changes
Accrued income
Disposals
At 31 December 2023
Carrying amount
At 31 December 2023
At 31 December 2022
Investments at fair value comprise:
UK equities and other investments
Overseas equities and other investments
UK fixed interest securities		 Total
£
9,600
600
2,400
3,000
6,600
9,000
Listed
investments
£
522,413
50,052
15,443
978
(37,150)
551,736
551,736
522,413
2023
2022
£
£
131,188
121,673
266,973
284,638
153,575
116,102
551,736
522,413

THE BRITISH SOCIETY FOR PARASITOLOGY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

14
Debtors
Amounts falling due within one year:
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Accruals and deferred income
16
Related party transactions		 2023
£
8,890
2023
£
7,115		 2022
£
2,864
2022
£
3,927

There were no disclosable related party transactions during the year (2022 - none).

KS/CL1074

The Board of Trustees The British Society for Parasitology 87 Gladstone Street Bedford Bedfordshire MK41 7RS

16 July 2024

The Barn Meadow Court Faygate Lane Faygate Horsham West Sussex RH12 4SJ 01403 214 780

anovagroup.co.uk enquiries@anovagroup.co.uk

Dear Sirs

The British Society of Parasitology (the Society)

You confirm, during the course of our independent examination of the financial statements of the charity for the year ended 31 December 2023, the following representations were made to us by management and trustees.

1. Accounting Records and Bank Financial Statements

You confirm you have fulfilled your responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework, Financial Reporting Standard 102 SORP, that give a true and fair view and for making accurate representations to us as your accountants and for the financial statements which we have prepared on your behalf for the charity.

You confirm that all accounting records have been made available to us for the purpose of our independent examination, in accordance with our terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information have been made available to us. You have given us unrestricted access to persons within the charity in order to obtain evidence where required and have provided any additional information that we have requested for the purposes of our independent examination.

2. Accounting Estimates

You confirm that significant assumptions used in making accounting estimates, including those measured at fair value, are reasonable.

3. Actual and Possible Litigation

You confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to us and accounted for and disclosed in accordance with the applicable financial reporting framework.

4. Subsequent Events and Transactions

There has been no event since the balance sheet date which requires disclosing or which would materially affect the amounts in the Financial Statements.

Anova is a trading name of Anova Group Ltd. Company Number: 11923810. Registered in England & Wales. Registered Office Address: The Barn, Meadow Court, Faygate Lane, Horsham, West Sussex RH12 4SJ. Directors: Matthew Cleghorn FCA, Philip Sleight CTA. Consultant: Simon Hoy CA A member of the ICAEW Practice Assurance Scheme. Firm registration number is C006672437.

5. Related Party Disclosures

You confirm that you are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa and as a result will include: trustees/directors, other key management, close family and other business interests of the previous.

You confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework.

6. Loans to Trustees

You confirm that the charity has had, at no time during the period, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor to provide guarantees of any kind on behalf of the trustees.

7. Capital Expenditure

You confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.

8. Law and Regulations

You are not aware of any irregularities, including fraud, involving any Society member; nor are you aware of any breaches or possible breaches of statute, regulations, contracts or agreements which might prejudice the Society’s going concern status or that might result in the Society suffering significant penalties or other loss. No allegations of such irregularities, including fraud, or such breaches, other than noted above, have come to our notice.

9. Implementation of Internal Controls

You acknowledge your responsibility for the design and implementation of internal controls to prevent and detect fraud. You confirm that you have disclosed to us the results of your own risk assessment that the financial statements may be misstated as a result of fraud.

10. Income and Expenditure Account

You confirm that all incoming resources have been fully recorded and all amounts charged to Income and Expenditure Account in respect of purchases and other expenses are properly chargeable to the Society.

11. Grants and Donations

All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to us. There have been no breaches of terms or conditions during the period in the application of such income.

Yours faithfully,

Anova

We confirm that the contents of this letter are agreed and it accurately reflects the representations made to you during the course of the accounts preparation and independent examination.

Jo Hamilton Jo Hamilton (Sep 13, 2024 21:44 GMT+1) …………………………………………………………. } Prof J Hamilton – President Justin Pachebat Justin Pachebat (Sep 10, 2024 16:44 GMT+1) …………………………………………………………. } Dr J Pachebat – Honorary Treasurer 10/09/2024 Date: …………………………………………………

Signed for and on behalf of The Board of Trustees of The British Society for Parasitology

2024-09-17

Final Audit Report

BSP - 2023 accounts v2

Created: 2024-09-04 By: Katie Squire (katie@anovagroup.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAjzgLv4fr2wmy-jn4DHwa9aY90Z5Yw3U9

"BSP - 2023 accounts v2" History

Document created by Katie Squire (katie@anovagroup.co.uk) 2024-09-04 - 8:04:34 AM GMT

Document emailed to Jo Hamilton (jvh@aber.ac.uk) for signature 2024-09-04 - 8:04:39 AM GMT

Document emailed to Justin Pachebat (jip@aber.ac.uk) for signature 2024-09-04 - 8:04:39 AM GMT

Document emailed to Katie Squire (katie@anovagroup.co.uk) for signature 2024-09-04 - 8:04:39 AM GMT

Email viewed by Justin Pachebat (jip@aber.ac.uk) 2024-09-10 - 3:41:35 PM GMT

Document e-signed by Justin Pachebat (jip@aber.ac.uk) Signature Date: 2024-09-10 - 3:44:55 PM GMT - Time Source: server

Email viewed by Jo Hamilton (jvh@aber.ac.uk) 2024-09-13 - 8:42:58 PM GMT

Document e-signed by Jo Hamilton (jvh@aber.ac.uk) Signature Date: 2024-09-13 - 8:44:41 PM GMT - Time Source: server

Email viewed by Katie Squire (katie@anovagroup.co.uk) 2024-09-17 - 12:47:54 PM GMT

Document e-signed by Katie Squire (katie@anovagroup.co.uk) Signature Date: 2024-09-17 - 12:48:58 PM GMT - Time Source: server

Agreement completed. 2024-09-17 - 12:48:58 PM GMT