**Charity number: 1172621** # **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2024** **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** ## **CONTENTS** ||Page| |---|---| |**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1| |**Trustees' Report**|2 - 3| |**Independent Examiner's Report**|4| |**Statement of Financial Activities**|5| |**Balance Sheet**|6| |**Notes to the Financial Statements**|7| **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024** **Trustees** Anthony Vivian Anna Horwood Robert Taylor, Chairman Tina Kipioti Christopher Lloyd **Charity registered number** 1172621 **Principal office** Armstrong Watson LLP York House Thornfield Business Park Northallerton North Yorkshire DL6 2XQ **Accountants** Armstrong Watson LLP Chartered Accountants York House Thornfield Business Park Northallerton North Yorkshire DL6 2XQ Page 1 **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** The Trustees of the British and Irish Paediatric Ophthalmology and Strabismus Association (BIPOSA) present their annual report for the year ended 31st December 2024. This report has been prepared in accordance with the provisions of the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP), as applied to charities preparing their accounts under the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). ## **Structure, Governance and Management Governing document** The charity is controlled by its governing constitution and is a charitable incorporated organisation (ICO). It was entered on the Register of Charities on 18th April 2017 and its registered charity number is 1172621. BIPOSA is committed to equality and diversity. ## **Risk Management** The Trustees are responsible for identifying and assessing risks that may impact the charity and ensuring that appropriate controls are in place to mitigate fraud and error. To support its objectives, the Trustees maintain a modest reserve. The Trustees have conducted a thorough risk review and implemented measures to provide reasonable assurance against financial and operational risks. ## **Objectives and Aims** The objectives of BIPOSA are for the public benefit to: advance education in the subject of eye conditions and diseases in children and in people with ocular motility problems (strabismus); and the preservation and protection of public health specifically relating to eye conditions and diseases in children and in people with ocular motility problems (strabismus) In fulfilling its public benefit requirement, BIPOSA serves as the leading education and learning body for paediatric ophthalmology and strabismus in the UK and Ireland. BIPOSA’s primary objective is to promote education for the public benefit. From October 2-4, 2024, BIPOSA hosted its annual conference at the Hilton Newcastle Gateshead, welcoming over 300 delegates over three days. The event was financially successful. To support research and advance education, BIPOSA provided several awards to trainee doctors, medical students, trainee orthoptists, and junior researchers who attended the meeting and presented their research to a national audience. The Trustees remain committed to the charity’s objective of promoting education for the public benefit, particularly for individuals under the age of 25. In line with this goal, the charity awarded travel grants to four exceptional Orthoptics students from the Universities of Liverpool, Glasgow, Sheffield and London, assisting their entry into the profession and fostering an interest in research within the field. Building on the success of its online lectures (webinars), the Charity continues to host them every two months. BIPOSA offers these webinars free of charge to members and other healthcare practitioners, supporting their education and fostering the ongoing development of best practices in paediatric ophthalmology and strabismus. BIPOSA awarded a £10,000 fellowship grant to Dr Elewys Hearne (Lightman) from Bristol Eye Hospital to support her one-year fellowship at Queensland University Hospital in Australia. The BIPOSA David Laws Fellowship aims to support early-career orthoptists and ophthalmologists based in the UK or Ireland in advancing their training in paediatric ophthalmology and/or strabismus. This award enables the David Laws BIPOSA Fellow to study, research, or gain specialised skills, knowledge, or experience that will contribute to the advancement of paediatric ophthalmology or orthoptics for public benefit in the UK or Ireland In collaboration with The Child Health Research CIO Trust at the GOS Institute of Child Health, UCL (GOS ICH), BIPOSA is proud to introduce the Claud Worth Rising Star Lecture, an annual feature of the BIPOSA conference. This lecture aims to recognize, support, and inspire emerging leaders who are making a significant impact through research and evidence-based innovation in paediatric ophthalmology or child vision science. The award attracts a fee of £6,000 paid directly to the lecturer. Page 2 **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Finances & Reserves** The attached financial statements show the current state of the finances, which the Trustees consider to be sound. The sources of income are sponsorship by trade companies, membership fees and meeting registration fees. The charity does not fundraise from the public. The Charity's bankers are the HSBC Bank. The Trustees regularly review the level of reserves held against expected expenditure. The current level of reserves allows the charity to operate in line with meeting its objectives. The Trustees have reviewed and approved this report. …………………………………………………….. On behalf of the Board of Trustees T Kipioti Honorary Treasurer and Trustee Page 3 **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Independent Examiner's Report to the Trustees of The British and Irish Paediatric Ophthalmology and Strabismus Association ('the Charity')** I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024. ## **Responsibilities and Basis of Report** As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent Examiner's Statement** Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 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: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination. 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 accounts to be reached. This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. Signed: Dated: 06 June 2025 Helen Robinson ACCA Armstrong Watson LLP Northallerton Page 4 **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024** |**Note**
**Income from:**
Charitable activities:
Membership Subscriptions
Conference Income
Claud Worth Rising Star
**Total income**
**Expenditure on:**
Charitable activities:
Conference Expenses
Educational Prizes
Grants to Institutions
Insurance
Office & Administration Costs
Bank Charges
Website and Medal Costs
Abstract Publishing
Accountancy
. Medal Costs and Other charitable activities
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
**20,484**
**129,900**
**6,000**
**156,384**
**111,097**
**3,540**
**10,000**
**922**
**4,140**
**1,730**
**1,651**
**858**
**1,386**
**5,571**
**140,895**
**15,489**
**101,686**
**15,489**
**117,175**|**Total**
**funds**
**2024**
**£**
**20,484**
**129,900**
**6,000**
**156,384**
**111,097**
**3,540**
**10,000**
**922**
**4,140**
**1,730**
**1,651**
**858**
**1,386**
**5,571**
**140,895**
**15,489**
**101,686**
**15,489**
**117,175**|Total
funds
2023
£
18,003
165,342
-
183,345| |---|---|---|---| ||||135,069
2,900
10,202
963
4,785
1,209
1,536
600
1,110
2,946
161,320| ||||22,025| ||||79,661
22,025
101,686| The Statement of Financial Activities includes all gains and losses recognised in the year. During the year BIPOSA purchased 10 more Trimble medals and the costs are included in the Statement of Financial Activities under Medal Costs and Other Charitable Activities. The notes on pages 7 form part of these financial statements. Page 5 **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** ## **BALANCE SHEET AS AT 31 DECEMBER 2024** |**Note**
**Current assets**
Debtors
3
Cash at bank and paypal account
Creditors: amounts falling due within one
year
4
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
Unrestricted funds
**Total funds**|**15,398**
**103,073**
**118,471**
**(1,296)**|**2024**
**£**
**117,175**
**117,175**
**117,175**
**-**
**117,175**
**117,175**|300
102,496
102,796
(1,110)|2023
£
101,686| |---|---|---|---|---| |||||101,686| |||||101,686| |||||-
101,686| |||||101,686| The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: ................................................ **Tina Kipioti** Treasurer Date: The notes on pages 7 form part of these financial statements. Page 6 **THE BRITISH AND IRISH PAEDIATRIC OPHTHALMOLOGY AND STRABISMUS ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1. Accounting policies** ## **Accounting Convention** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** Income represents members' subscriptions, meeting income and other income receivable during the year. ## **Going concern** The Board of Trustees has assessed the historic financial performance of the Charity and future plans. Given the charity has limited committed obligations for the period to at least twelve months after the date of the approval of these accounts, and significant cash holdings that it could utilise at short notice that is more likely than not to exceed any obligation, the Trustees are satisfied from this review that the charity remains a going concern. The financial statements have been prepared on that basis accordingly. ## **2. Donations and appeal receipts** There were no major contributions made during the year. ## **3. Debtors** |**Due within one year**
Prepayments and accrued income|**2024**
**£**
**15,398**
**15,398**|2023
£
300| |---|---|---| |||300| Prepayments relate to deposits paid in advance. ## **4. Creditors: Amounts falling due within one year** ||**2024**|2023| |---|---|---| ||**£**|£| |Accruals|**1,296**|1,110| Page 7