REGISTERED CHARITY NUMBER: 1182494
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 5 April 2025
for
BRITISH COCHLEAR IMPLANT GROUP CIO
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
BRITISH COCHLEAR IMPLANT GROUP CIO
Contents of the Financial Statements
for the Year Ended 5 April 2025
|
Page |
Report of the Trustees |
1 to 2 |
Independent Examiner's Report |
3 |
Statement of Financial Activities |
4 |
Balance Sheet |
5 |
Notes to the Financial Statements |
6 to 10 |
Detailed Statement of Financial Activities |
11 to 12 |
BRITISH COCHLEAR IMPLANT GROUP CIO
Report of the Trustees
for the Year Ended 5 April 2025
The trusteespresenttheirreportwith the financialstatementsof the charityfor the yearended 5 April 2025.
ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
For the public benefit to advanceknowledge,best practiceand awarenessin the field of hearing implantation,
in particularthroughthedisseminationofcochlearimplantresearchtohealthprofessionalsand information
tothepublicin ordertoimprovehearing,communicationandqualityoflifeofhearing-impairedpeople and
their families.
We as Charityto provideinformationto all professionalsand implantrecipients.We haveannual conference
andsomewebinarsessions.Weattendotherconferencestoincreasedtheawarenessofcochlear implants.
Wehaveatleastoncefacetofacemeetinginoneyearandseveralonlinemeetings.Weaccept job
advertisement.
Significant activities
Duringthe 2024/25year,BCIGcontinuedits worksupportingprofessionals,patients,and servicesinvolved in
cochlearimplantationacrosstheUK.Keyactivitiesincludeddeliveringeducationaleventsand planning
webinars,coordinatingnationalprofessionaldiscussions,andcontributingtothedevelopmentof clinical
guidanceforcochlearimplantservices.Theorganisationalsostrengthenedcollaborationacrosscentres and
supported initiatives aimed at improving patient access and pathway consistency.
Achievementsfortheyearincludedincreasedengagementacrossclinicalnetworks,successfuldelivery of
highqualitytrainingresources,andcontinuedgrowthinmembershipparticipation.BCIGalso advanced
severalstrategicworkstreamsaimedatstandardisingpracticeandimprovingoutcomesforcochlear implant
recipients.
FINANCIAL REVIEW
Reserves policy
BCIGmaintainsareservespolicytoensuretheCharitycancontinuetooperateeffectivelyand withstand
unexpectedfinancialpressures.Thereservesaremanagedtoprovidefinancialstability,support planned
futureactivities,andprotecttheorganisationagainstunforeseencosts.TheCharityreviewsits reserves
regularlyto ensure that funds are organisedand used responsibly,in line with its strategicobjectivesand long
term sustainability.
FUTURE PLANS
Lookingahead,BCIGplanstoexpanditsprofessionaleducationprogrammeandhaveregular webinars,
furtherdevelopsharedclinicalresources,andcontinuecontributingtonationalpolicydiscussionsrelating to
implantservices.Additionalprioritiesincludeenhancingdigitalcommunicationplatformsand supporting
research and audit activities across UK cochlear implant centres, align with National registration requirement.
Page 1
BRITISH COCHLEAR IMPLANT GROUP CIO
Report of the Trustees
for the Year Ended 5 April 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutesan unincorporated
charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1182494
Principal address
Yorkshire Auditory Implant Service
Bradford Royal Infirmary
Duckworth Lane
Bradford
BD9 6RJ
Trustees
Professor M Bance
E Stapleton
J Gallacher
J Townsend
Dr Y Guo
R McTaggart
C Killan
H Meakin
A Banerjee
C Totten
Independent Examiner
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
Approved by order of the board of trustees on 3 February 2026 and signed on its behalf by:
Dr Y Guo - Trustee
Page 2
Independent Examiner's Report to the Trustees of
British Cochlear Implant Group CIO
Independent examiner's report to the trustees of British Cochlear Implant Group CIO
I reportto the charitytrusteeson my examinationof the accountsof BritishCochlearImplantGroupCIO (the
Trust) for the year ended 5 April 2025.
Responsibilities and basis of report
As the charitytrusteesof the Trust you are responsiblefor the preparationof the accountsin accordance with
the requirements of the Charities Act 2011 ('the Act').
I reportin respectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActand in
carryingoutmyexaminationI havefollowedall applicableDirectionsgivenby the CharityCommission under
Section 145(5)(b) of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention 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 Trust as required by Section 130 of the 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
Mr Ryan Cottington ACA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
3 February 2026
Page 3
BRITISH COCHLEAR IMPLANT GROUP CIO
Statement of Financial Activities
for the Year Ended 5 April 2025
|
|
2025 |
2024 |
|
|
Unrestricted |
|
|
|
fund |
Total funds |
|
Notes |
£ |
£ |
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
4,803 |
- |
Charitable activities |
|
|
|
Grants |
|
160,182 |
- |
Other trading activities |
2 |
38,667 |
27,071 |
Investment income |
3 |
1,165 |
155 |
Total |
|
204,817 |
27,226 |
EXPENDITURE ON |
|
|
|
Raising funds |
|
1,052 |
- |
Charitable activities |
|
|
|
Grants |
|
160,522 |
- |
Other |
|
43,203 |
45,594 |
Total |
|
204,777 |
45,594 |
NET INCOME/(EXPENDITURE) |
|
40 |
(18,368) |
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
127,810 |
146,178 |
TOTAL FUNDS CARRIED FORWARD |
|
127,850 |
127,810 |
The notes form part of these financial statements
Page 4
BRITISH COCHLEAR IMPLANT GROUP CIO
Balance Sheet
5 April 2025
|
|
2025 |
2024 |
|
|
Unrestricted |
|
|
|
fund |
Total funds |
|
Notes |
£ |
£ |
CURRENT ASSETS |
|
|
|
Cash at bank |
|
290,172 |
128,644 |
CREDITORS |
|
|
|
Amounts falling due within one year |
6 |
(162,322) |
(834) |
NET CURRENT ASSETS |
|
127,850 |
127,810 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
|
127,850 |
127,810 |
NET ASSETS |
|
127,850 |
127,810 |
FUNDS |
7 |
|
|
Unrestricted funds |
|
127,850 |
127,810 |
TOTAL FUNDS |
|
127,850 |
127,810 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
3 February 2026 and were signed on its behalf by:
Y Guo - Trustee
The notes form part of these financial statements
Page 5
BRITISH COCHLEAR IMPLANT GROUP CIO
for the Year Ended 5 April 2025
Notes to the Financial Statements
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withthe FinancialReportingStandardapplicablein the UK and Republicof Ireland(FRS102) (effective
1 January2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicablein the
UKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
under the historical cost convention.
Income
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
continued...
Page 6
BRITISH COCHLEAR IMPLANT GROUP CIO
Notes to the Financial Statements - continued
for the Year Ended 5 April 2025
2. OTHER TRADING ACTIVITIES
Subscriptions
Sponsorships
Advertising income
3.
INVESTMENT INCOME
Deposit account interest |
2025
£
28,632
9,035
1,000
38,667
2025
£
1,165 |
2024
£
25,821
-
1,250 |
|
|
27,071 |
|
|
2024
£
155 |
4. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended5April2025norfor the
year ended 5 April 2024.
Trustees' expenses
Trustees' expenses
5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
2025
£
1,483 |
2024
£
- |
|
|
|
|
Unrestricted |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Other trading activities |
27,071 |
Investment income |
155 |
Total |
27,226 |
EXPENDITURE ON |
|
Other |
45,594 |
NET INCOME/(EXPENDITURE) |
(18,368) |
continued...
Page 7
BRITISH COCHLEAR IMPLANT GROUP CIO
for the Year Ended 5 April 2025
Notes to the Financial Statements - continued
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
|
|
|
|
|
Unrestricted |
|
|
|
|
|
fund |
|
|
|
|
|
£ |
|
RECONCILIATION OF FUNDS |
|
|
|
|
|
Total funds brought forward |
|
|
|
146,178 |
|
TOTAL FUNDS CARRIED FORWARD |
|
|
|
127,810 |
6. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
|
|
2025 |
2024 |
|
|
|
|
£ |
£ |
|
Trade creditors |
|
|
1,800 |
834 |
|
Other creditors |
|
|
160,522 |
- |
|
|
|
|
162,322 |
834 |
7. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
|
|
Net |
|
|
|
|
movement |
|
|
|
|
At 6/4/24 |
|
in funds |
At 5/4/25 |
|
|
£ |
|
£ |
£ |
|
Unrestricted funds |
|
|
|
|
|
General fund |
127,810 |
|
40 |
127,850 |
|
TOTAL FUNDS |
127,810 |
|
40 |
127,850 |
|
Net movement in funds, included in the above are as follows: |
|
|
|
|
|
|
Incoming |
Resources |
|
Movement |
|
|
resources |
expended |
|
in funds |
|
|
£ |
|
£ |
£ |
|
Unrestricted funds |
|
|
|
|
|
General fund |
204,817 |
(204,777) |
|
40 |
|
TOTAL FUNDS |
204,817 |
(204,777) |
|
40 |
continued...
Page 8
BRITISH COCHLEAR IMPLANT GROUP CIO
Notes to the Financial Statements - continued
for the Year Ended 5 April 2025
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
|
|
Net |
|
|
|
movement |
|
|
At 6/4/23 |
in funds |
At 5/4/24 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
146,178 |
(18,368) |
127,810 |
TOTAL FUNDS |
146,178 |
(18,368) |
127,810 |
Comparative net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
27,226 |
(45,594) |
(18,368) |
TOTAL FUNDS |
27,226 |
(45,594) |
(18,368) |
A current year 12 months and prior year 12 months combined position is as follows:
|
|
Net |
|
|
|
movement |
|
|
At 6/4/23 |
in funds |
At 5/4/25 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
146,178 |
(18,328) |
127,850 |
TOTAL FUNDS |
146,178 |
(18,328) |
127,850 |
continued...
Page 9
BRITISH COCHLEAR IMPLANT GROUP CIO
for the Year Ended 5 April 2025
Notes to the Financial Statements - continued
7. MOVEMENT IN FUNDS - continued
A currentyear12 monthsand prioryear12 monthscombinednet movementin funds,includedin the
above are as follows:
r
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
Resources
Movement
esources
expended
in funds
£
£
£
232,043
(250,371)
(18,328)
232,043
(250,371)
(18,328) |
|
|
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2025.
Page 10
BRITISH COCHLEAR IMPLANT GROUP CIO
Detailed Statement of Financial Activities
for the Year Ended 5 April 2025
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Subscriptions
Sponsorships
Advertising income
Investment income
Deposit account interest
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Other trading activities
Purchases
Charitable activities
Grants to individuals
Other
Subscription and magazines
Travel & Meeting Expenses
Support costs
Management
Administration support
Carried forward |
2025
£
4,803
28,632
9,035
1,000
38,667
1,165
160,182
204,817
1,052
160,522
9,496
-
9,496
16,497
16,497 |
2024
£
-
25,821
-
1,250 |
|
|
27,071
155
- |
|
|
27,226
-
-
9,000
2,027 |
|
|
11,027
19,239
19,239 |
This page does not form part of the statutory financial statements
Page 11
BRITISH COCHLEAR IMPLANT GROUP CIO
Detailed Statement of Financial Activities
for the Year Ended 5 April 2025
Management
Brought forward
Insurance
Professional fees
Advertising and design
Sundries
Website & IT Support Fees
Finance
Bank charges
Governance costs
Trustees' expenses
Accountancy and legal fees
Exceptional items
Total resources expended
Net income/(expenditure) |
2025
£
16,497
177
396
402
-
8,201
25,673
15
1,483
1,636
4,900
8,019
204,777
40 |
2024
£
19,239
154
-
2,744
1,773
9,823
33,733
-
-
834
-
834
45,594
(18,368) |
|
|
|
This page does not form part of the statutory financial statements
Page 12