Charlty numbèr.. 1182677
INTERSURGEON
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

INTERSURGEON
CONTENTS
Page
Reference and administrative details of the Charity. its Trustee5 and advisers
Trusts8s' rnport
Ind•p•nd•nt •Mmln•rfs r•port
Stat•m?nt of financlal actbvlti
Balanc• sh88t
Not•$ to the fln•n¢lal $tstsm¢nt•
9-12

INTERSURGEON
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 5 APRIL 2024
Trust•8s
Mrs P Harkness
Mr CGL Hulbert-Powell
Mr J Johnslon
Sir TD Wilson
Mr RG Billbns
Charlty rogl8t•rod
number
1182677
Prln¢lpal offl¢e
P8ngn)vo
Bo(Jmin
PL30 3HZ
Accountants
Calder & Co
Chartered A¢o)untants
30 Orange Street
London
WC2H 7HF
Page 1

INTERSURGEON
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees present their annual report tOge￿r ￿ the financial ststements of the Intersurgeon ICIOI for the
6 April 2023 to 5 April 2024.
Oblectbves and advltl•s
•. Pollcl•s and obJactlY•s
The tharity w8s estsblished for the thancement and the saving of lives by creating inlemational medical
collaborations through an electronic F￿rta1'InteIsUrg0on'.
b. Actlvltl•• undertakon to achleve obJectSve•
The"InlerSurgeon"platfomi has been made accessible globally and is intended for all those who need additional
Surgical care and professional edu¢ali¢N). For Charitable purposes in one or more of the following ways..
111 Collaboration in clinical care.,
121 Collaboration in leaching and training.. arKI
131 To help in the provision of medical equipment to those in n*J.
c. Maln a¢tlvltl•8 und•rtsk•n to further th• Charltys purpos•s for th• publ1¢ ￿n*￿t
The Trustees are conscious ol the Charity Commission's stanee on public benefil and are satisfied
that the charity has Carried out its acliviliès during the financial yoar consistgntly with its purpose,
with due regard lo the Charity Commission's pU￿1C tjenefit guidance.
Achl•v•m•nts and p•rfornianc•
. K•y p•rfornianc• Indlcators
Income 01 £66,19412023'. £17,911 was received during the year. The trustees wll uts'lisa the incLJme received to
achieve the charitys principal obieclive Sel out at*)ve.
Flnanclal revlow
. Golng conc•rn
After making appropriatg enquirios. Ihg Trustg9s hav8 a rgasOna￿Q expectation thal thg Charity has adgquato
resources to conlinue in operat￿nal existence lor the foreseeable fulure. For (his reason, they conlinue to adopt
the going concem basis in preparing the financial statements. Further details regarding the adopb'on of the going
concern basis can be fourKI in the a¢counling policies.
b. Reserves pollcy
The Charills only assel is cash held al LI0￿1S Bank. The Truslees believe that by building the cash reserves
they can continue to operale in pursuit of its charFlable oty'ec￿veS in ihe event insufficient income is generated.
Page 2

INTERSURGEON
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 5 APRIL 2024
Structurè. gov•mance and manag•m•nt
a. Canstltutlon
Inlersurgeon is consliluled as a charitable incorporated organisab'on. The govemlng document is tho CIO-
FOundat￿n Registered 28 March 2019. The foun(latK)n gaineil charitable $iatu$ on 28 Mar¢h 2019.
b. Mothods of appolntmonl or •l•¢tlon of Tru$tso$
The man8gemenl of the Charity is the ￿S￿xin$1bi1¥fy of the Trustees wfK) a￿ elecled and co-opted under the
terms ol the governing document.
¢. Flnancl41 rl$k manag•m•nl
The TrLJslegs havg assessed the major risks lo which the Charity is exposod, in particular thoso related lo thg
operations and finances of the Charity, and are satisfied that syalems and procedures are in place to mitlgate
our exposure lo the major risks.
Fund• held •• ¢u¥todl•n
There 8r8 no funds held as cuslc*Jian for othèr p8rties.
Statement of Trustee•. r?sponslbllltle8
The Tru5tses are responsible lor preparing tho Trustees. re￿L and the fin8nual statements in accordaneè with
applicable law and United Kingdom Accounling Stsndards IUnile(l Kingdom Gener81fy Acc8ple11 Accounllng
Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statemenis for
each financial which give a true and lair view of ihe state of affairs ol the Charity and of its incoming resources
8nd application ol resourctrs, including ts income and expenditure. for th81 period. In preparing th888 financial
$tatemgnts, thè Trustg8s arè rgquir8d lo".
sèlect suilabla accounting policies and Ih8n apply thom consistontly..
observe the method5 and principles of the Charities SORP IFRS 1021.,
make judgments and accounting 8Stimales that afe reasonable and pnjdent..
state whether applicable UK Accounting Slandards IFRS 1021 have been followed, subiecl lo any material
departu￿$ disclosed and explained in thg financial statemgnts;
prepare the financial siatements on the going con￿rn basis unless it is inappropriate lo presume that the
Charity will continue in business
Page 3

INTERSURGEON
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 5 APRIL 2024
The Tnjstees are responsible lor keeping adequate accounting records that are sufficient to show and explain
the Charitys iransactions and disdose with reasonable accuracy at any ijme the financial position of the Charity
and enable them lo ensure that the financial ststements comply wth the Charities Act 2011. the Charity
lAC￿unt$ and Reports) Regulations 2008 and the provisions of the Tnjst deed. They are also responsible for
safeguarding the assets of the Charity and hence for taking reasonable steps lor the prevention and detection of
fraud and other irregulants'es
Approved by order of the m8mbers of the board of Trustees ￿ 13 March 2025 and signed on their behalf by..
Mrs P Harknv$
Page 4

INTERSURGEON
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 5 APRIL 2024
Ind•p•ndènt •xamln•rfs r•port to Trnst••s of Int•rsurg•on l%h• Charlty'l
I report lo the charity Trustees on my eXaMina￿n of the accounts ol the Charity for the year ended S April 2024.
R•8p¢ntslbllltl•s and b•$l$ of r•port
A5 the Tru51ees of the Charity are responsible for th6 preparation of the acccHJnts in accordance with the
requirements of Ihe Charitses Act 2011 I'the 2011 Act'l.
I rApe>rt in rA*pArt nf my *xamin8tic)n nf thk f.hAritrf% xrrxjiinlx rhijt iJnd<*r AAr.tinn 144 nf thA ?n11 Art 8nd
in Car￿ng out my examination I have followed the applicable Directions given by the Charity Commission under
section 14515Mbl of the 2011 Act.
Indopend•nt •xamln•rfs stat•ment
Your allenlion is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and
Reporting by Ch8rities.' Stalemenl of Recommendèd Praclice applicable lo tharities preparing their accounts in
accordance wth thg Financial Reporting Stsndard applicable in the UK and Rgpubli¢ of Ireland IFRS 1021 in
preference to Ihe Accounting and Reportir¥J by Charities.. Statement of Recommended Practice issued on 1 April
21)05 which is rtferred lo in the extant regulat￿n$ bul has b86n withdrawn.
l understand that this has boon dom in ¢)rdor for the accounts to wovide a true and fair vi6w in accord8n¢e with
the Gener811y Accepled Accounling Pracllce effectlve for reporting periods beginnlng on or 8fter 1 January 2015.
I have compleled my examination. I confim) that no malters have come to my 8ttentk)n in connection ￿th the
gxaminalion giving m8 cause to beli8v8 that in any matarial resp8Ct'.
a¢￿untIng rO￿r￿S werg nol kopt in rg¥*rt of tho Charity a$ roquirgd by wtion 130 of tho 2011 A¢l'. or
the accounts do not accord wlh those records,. or
the accounis do not comply with the applicable requirements conceming ihe form and content of
accounts sel out in the Charities (Accounts and Repx)rtsl Regulations 2008 other Ih8n any requirement
that th• account$ 9iv• a 'lnt• and fairf vi•w which 1$ not a matt•r cong￿•r0d a$ part ol an ind•pgndgnt
examination.
I have no concems aThJ have come across no other matters in connection wilh the examination to which
attention should be drawn in this reF*Nt in order to enable a proper urKlerstanding of the accounts to be reached.
Page 5

INTERSURGEON
INDEPENDENT EXAMINER'S REPORT ICONTINUEDI
FOR THE YEAR ENDED 5 APRIL 2024
This report is made solely to the Charitrfs Trustees, as a body, in accordance ￿th Part 4 of the Charities
(Accounts and Reports) Regulations 2(N)8. My work has been undertaken so that I might state to the Charitys
Trustees those matters l am required lo slate to them in an Irhdependenl examinerfs report and for no other
purpose. To the ftjllesl exlenl perm￿ed by law, I do nol a¢¢8pl or assume resp)nsibility lo anyone other than the
Charity and the Charitys Trustees as a trTh1y. for my work or for this repcKi.
Signed..
Daled.. 13 March 2025
A Koupland
ACA
Cald•r & Co
Chartered Accountsnts
30 Orangg Strggt
London
WC2H 7HF
Page 6

INTERSURGEON
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 5 APRIL 2024
Unrnstrlcted
funds
2024
Totsl
funds
2024
Total
funds
2023
Note
Income from:
Donations and legaaes
66.194
66,194
17,091
Total Incomo
68.194
66.194
17,091
Expondltur• on..
Charitable ath'vities
27.570
27.570
35,912
Total •xp•ndltur•
27.570
27.570
35,912
Not mov•m•nt In funds
38.624
38.624
(18,821)
RKon¢lllotlon ol fund•:
Total funds broughi forward
Nel movement in funds
10.051
38.624
10.051
38.624
28,872
(18,821)
Total lunds carrled forward
48.675
48.675
10,051
The Statemenl of finanrAal activities indudes all gains and h)55e5 recognised in Ihe ￿r.
The notes ¢)n pages 9 10 12 fom) part of these financial ststemonts.
Page 7

INTERSURGEON
BALANCE SHEET
AS AT 5 APRIL 2024
2024
2023
Note
Flxod a$sths
Curront as8•ts
Cash al bank arKI in hand
49.925
10,051
49.925
10.051
Creditors.. amounls falling due within one
year
{1.2501
N•t curr•nt a$￿ts
48,675
10,051
Total 0s$ots IM• ¢urr•nt Ilabllltl
48,675
10,051
Net a¥¥¢ts •x¢ludlng p•n•lon a•••t
48,67S
10,051
Total net a••ot•
48,675
10,057
Charlty fund8
Reslricled funds
Unr8striciod fvnds
48,675
10,051
Total funds
48.675
10,051
The financial slalemenls V•*re approved and authorisod for issue by the Trustees on 13 March 2025 and signed
on tneir behalf Dy..
Mr8 P Harkn•ss
The notes on pages 9 10 12 fom) part of Ihese financial stslements.
Page 8

INTERSURGEON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accountlng pollclos
1.1 8a¥l$ ol pr•paratlon of flnan¢lal statomonts
The financial statements have been prepared in accordance wth the Charities SORP IFRS 1021-
Accounting and Reporting by Charitie5.' Stsiement of Recommended Practice applicable to charities
p￿paring their accounts in accordance with the Finan(Jal Reports'ng Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Finanaal RerK)rting Standard
applicable in the UK and Republic of Ireland {FRS 1021 and the Charities Act 2011.
The financial ststements have been prgpafed io oive a 'lrue and lairf view and have departed from
the Charities IAccounis and Reports) Regulations 2(M)8 only to the extent required lo provide a 'true
and fairf view. This departure has involved following the Charities SORP IFRS 1021 published in
October 2019 father than ¢he Accounbng and Reporting by Charities." Statement of Recommended
Practice effeth've from 1 April 2[￿15 which has since been withdrawn.
Inlersvrgeon meets Ihe definitkin of a public benefil entity under FRS 102. Assets and Ilabililies a
inth'ally recognised at hi$lori¢al rnst or transaction valuo unl8SS Othgrwisg statgd in the rglevant
accounting policy.
1.2 In¢om¢
l income is recognised once the Charity has enbllemenl lo the income, il is probable that the
income will bg rg¢9ived and the amount of inw))e receivable ¢an be mea$ur9d roliably.
Grants are induded in the Stslement of finanoal activF￿ on a receivable bèsis. The balan¢8 of
incomg ￿ceiVed for spgofic purposgs but not expended during the period is shown in the relevant
funds on the Balance sheet. Where income is received in advance of entitlement of rec81Pt, ils
recognition is deferred and inclvded in creditors 85 delerrod income. Where enlitlemenl occurs
befofe Income Is receive(1. thg Income Is accwed.
1.3 ExpendKur•
Ex￿ndItUre is recognised once there is a legal or constructive obligation lo transfer economic b8nefit
to a third party. il is probable that a transfer ol economic benefits will be required in settlement and
tne amount of the ODllgallon can be me85ureil rellably. Expen(Jlture Is cias51fieO by 3ctlvlty. The costs
of 8a¢h activity a￿ made up of th& total of direct costs and shared costs, induding support costs
involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly
to that activity. Shared costs which contribule lo more than one aclivity and Support costs which are
not attributable lo a single acbvity a￿ apFK)rtioned belween those 8ctivities on a basis consi51enl with
the use of resources. Central staff Costs are allo¢aled M the basis of b.me spent, and depreciation
charges allocated on the ￿Nion of the assel's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charivs objeth'ves. as well as 8ny associated support costs.
All expendrture is indusive of irrecoverable VAT.
1.4 Government grants
Govemment grants relatiThJ to langible fixed assets are treated as deferred income and released to
the Statement of finanual activities over the expected useful lives of ihe assets cOn￿rned. Other
grants are Credited to the Statement of financial activilies as the related expenditure is incurred.
Page 9

INTERSURGEON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accountlng pollel•s leontlnuèdl
1.5 Cash at b•nk and In hand
Cash al bank arKI in hand indudes cash arKI short-tenn highly liquhj investments with a short maturity
of three months or18ss from Ihe dale of awuisitK)n or opening of the deposit or similar account.
1.6 Llabilitl•s and provlslons
Liabilities 8re recognlwj when there is an obligab.on at the Balance sheet dale as a result of 8 past
evenl, it is prob8ble that 8 Iransfer ol economic bengfit will be r¢quir8d in ?ettlem8nt, and thg amounl
of the settlement can b8 estimaied reliably.
Liabilities arfj recognisod at the amount Ihat Ihe Charity anti¢ipalos it will pay to settle tho dgbt or Ihfj
amount it has received as advanced payments lor the goods or services it must provide.
Provisions are measured at tho b8$t gstimate of thg anK)unts rgquirad to $attlè tha obligation. Whar8
the effect of the lime value of money is malerial. the provision is based on the present value of those
amounts. ¢Jiscounled al the pre-tax di5(y)unl rate Ihal reflects the risks specific lo the liability. The
unwinding ol thg discount is recognised in the Statement ol financial activitigs as a finance cost.
1.7 Flnanclal In•truments
The Charity only has financial assets and finanual liats'libes of a kind that qualfy as basic financial
instrumen15. Basic financial in51ruments are initially recognised al transaction value and sub58qu8nlly
meaSU￿d al their seltlemenl value with the exceptson of bank loans whkh are subsequenly
measured al amortised cost using ihe effeciive interest melhod.
1.8 Fund a¢¢ountlng
General lunds are unrestricted fijnds which are available for use at the discretion of the Trustees in
fvrtherance ol the general obieclives of the Charity 8nd whieh have not been designale(I lor other
purposes.
In¢om• from donatlons and l•ga¢ks
Unre$trlcted
fvnd$
2024
Total
fvnd$
2024
Total
funds
2Q23
Donations
Other funding
Gfft aid
54.674
7,673
3,847
54,674
7,673
3,847
17,091
66,194
66.194
17,091
Tol812023
17,091
17,091
Page 10

INTERSURGEON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Charltable expenditure
Unrestricted
fund$
2024
Total
funds
2024
Total
fijnds
2023
Advèrlising & Promotion
IT SO￿are and consumables
Accountancy fee8
Independent examination fees
Consultsncy lees
General expenses
Bank charges
5,237
16.141
1.OGS
S,237
16,141
1,065
500
4,500
21,381
13,173
292
314
126
126
752
27,$69
27,569
35,912
Indopondtnt •xamln•¢• r•mun•r•tlon
2024
2023
Fees payable lo the Charivs independent examiner for ihe independent
examinatson ol the Charitys annual accounts
500
Trust••8' r•muneratlon and •xp•n8•8
Dufing the year, no Trustees received any ￿MUne￿li0n or other benefits f2023- £NILJ.
During the year ended 5 April 2024. no Trustee expenses have been incurred (2023- £NILJ.
Credltors: Amounts falllng du• t*tthln on• y•ar
2024
2023
Accruals and deferred income
1,250
Page 11

INTERSURGEON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Summary of funds
Summary of funds- currnnt year
Bal•n¢• at 6
Aprll 2023
Bal•n¢* at 5
Aprll 2024
Incom• Exp•ndltur•
General lunds
10.051
66.194
127,5701
48.675
Summary of funds- prlor yoar
Balance al
6 Apnl 2022
Balanc8 at
Incon￿ Expenditure 5 Apnl 2023
General funds
28,872
17.091
(35.912)
10,051
Analy818 ol n•t ass•ls bfrtwwn fund•
Analys1$ of n•t a$$•ts b•tw••n fund$ - ¢urr•nt perlod
Unr••trl¢t•d
fund$
2024
Total
funds
2024
Current assets
Creditors tjue within one ￿r
49,925
11.2501
49.925
1.2501
Totol
48,675
48.675
Analysls of n•t a88•ts b•twoen funds - prlor p•rlod
Unrnslricted
funds
2023
Total
fijnds
2023
Current assets
10,051
10,051
Total
70.051
10,057
Page 12