Charity numb•r= 1182677 INTERSURGEON UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2026
INTERSURGEON CONTENTS Page Reference and admlnlstratlve detalls of the Charlty. Its Trustses and advl8ers Tru$toe$' roport Ind•p•nd•nt •x•mln•rf• r•pc•rt Statement of flnanclal actlvhJ•s Balan¢* •h••t Noto8 to tho flnan¢l•l $tat•m•nts 9-12 The lollow'ng pages do not f¢Jrm part of the Ststulory financi81 $tslemènts'.
INTERSURGEON REFERENCE AND ADMINISTRATNE DETAILS OF THE CHARrrY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2026 Trustees Mrs P Harknes5 Mr CGL Hulbert-Powell Mr J Johnston Sir TD Wilson Charlty r•glst•r8d numb•r 1182677 Prlnclpal offlce Pengrove Bodmin PL30 3HZ A¢¢ountants Caldgr & Co Chartered Accountants 30 Orange Street London WC2H 7HF Page 1
INTERSURGEON TRUSTEES. REPORT FOR THE YEAR ENDED 5 APRIL 2026 The Trustees presenl Iheir annual report togetsr with ts fina101 statements of the Intersurgeon ICIOI for the 6 April 2025 to 5 April 2026. Obl•¢tlve$ and a¢tlvltl•s a. Pollcles and obJectlvo1 The charity was eStal8hed for the advancement and the saving of lives by creating intemational medical collatrxsralions through an electronic portal 'lnterSurgeon'. b. Actlvltlos undertaken to achleve objectives The "Intersurgeon "plarform has been made accessible globalty and is intended lor all those who need additional surgieal care and professional education. For Charilable purposes in one or more of the followng ways.. 111 Collaboration in clinical care., 121 Collaboration in teaching and trainir4J; gNJ 131 To help in the provision of medical equipmenl lo those in need. ¢. Maln actlvltl•8 und•rtakan to furth•r tha Charws purpo8•8 for th• publlc n•11t The Truslees are consciotjs ol the Charity CommissKJn's slance on public benefil and are satisfied that the charity has carried oul its acb'vities during the financial year consistently wth its purposa, with due regard to the Charity CoMmiss'S public b8n8fi1 guidanca. Achl•v•m•nts and parfornian Key p•rforn)anc• Indl¢atorn Income of £43.52312025.. £19.6701 was weived durirKJ the r. The trustses will ulilise the income received lo achieve the charitls principal objeth've sel out atw. Flnanclal r•vl•w a. Golng conc•rn Aftef maklng appropriate enquiries, the Tnjstees have a reasonable expeclation Ihal the Charfty has adequate resources to ¢ontinue in operational existonce for the frKeseeable future. For this reason, they continue to adopt the going concem basis in preparing Ihe financial siatemenis. Further details regarding Ihe adoption ol the going concem basis can be found in Ihe accounting policies. b. R•$•rv•$ policy The Charivs only asset is cash held at Llowjs Bank. The Trustees believe Ihat by building the cash reserves they can continue lo operate in PUT5Uit of its charitable objectives in Ihe event in5ufficAenl income is generated. Page 2
INTERSURGEON TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 5 APRIL 2026 Structur•, gov•manc• and manag•m•nl a. Constltutlon Inlersurgeon is rLJnstituled as a tharitable in¢)Nporaled onJanisation. The goveming document is the Cl Found81ion Regislored 28 March 2019. Th6 fourKlation gained charitablo status on 28 March 2019. b. Methods of appointment or •l•ctSon of Trust•es The management of the Charity is the resw)nsibility of the Trustees **tho are elected and ccwplod under the tems ol the governing documenl. c, Flnanclal rlsk managom•nt The Trustees have assessed the major risks lo which the Charity is exp%)sed, in p8rti¢ular those related lo th8 operations and finances of the Charity, are satssfied that syatems and prdureS are in place to mits'gate our exposure lo the major risks. Fund$ held •$ ¢u$todl•n There are no funds held as Custcéian for other parties. Statem•nt ol Tru¥ts••' r••pon•lbllltlo• The Tnjslees are responsible lor preparing the Truslees. rert arKI the financkal statements in accordance wlh applic8ble law an¢J United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pr8elicel. The law applicable lo charilies in England & Wales requires the Truslees lo prepare financial slalemenls for each financial which give 8 true and fair view of the stale of affai of the Charity and of ils incoming resources and application of resources. includir¥J its income and expgndilure, for that perio(l. In preparing those finan¢pl statements, the Trustees are required to.. select suitable accounting Folicies and then apply them consistently. observe the methods and prinriple5 01 the Charities SORP IFRS 1021: make judgments and accounting esb'males Ihal arg asOnable and prudent.. state whether applicable UK Accounting Standards IFRS 102> have been followed, subject to any material departure5 ¢Jisclosed and explained in the fin8ncial stslemenls.. prèpara the financial statements on the 9ing basis unlgss it is inappropriate to presume that th9 Charity will continue in business. The Trustees are responsible for keeping 8dequ81e accounting words Ih8t are suffictent lo show and explain the Charitys transactions and dis¢lose with reasonable ac¢uraw at any time the financial posth'on of the Charity and 8nable Ih8m to ensure that th8 financial statements comply vnth the Chariti8s Act 2011, th8 Charity IAccounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hen for taking reasonable steps for the prevention and deteclion of fraud and other irregularities. Page 3
INTERSURGEON TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 5 APRIL 2026 The Trustees are r6sp%)nsiblo for keeping 8dequ8le acLxxJnting rectyds Ih8t aro sufficient lo show antl explain the Chartys transactions and disclose with reasonable accuracy at any lime the financial positson of the Charity and enable Ihem to ensure that the financial slatements comply with Ihe Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and henca for taking TOnable steps for the prevention and detection of Iraud and other irregul8rilies Approved by order of the members of the board of Trustees on 22 June 2026 and signed on their b8half by.. Mrs P Harknoss Page 4
INTERSURGEON INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2026 Ind•p•nd•nt •xamln•rfs r•port to th• Trnst••s of Int•¥surgn {Ih• CharlV) I report lo the charity Trustees on my examination of the 8¢¢ounts of the Charity for the year ended 5 April 2026. Re8pon8lbS1St508 and basis of r•port As the Trustees of the Charity you are responsible the prepafalion of thg accounts in accordanc8 with th8 requirements of the Charities Acl 2011 Ilhe 2011 Act'l. I mpnrt in r&8p&rt nl my &xaminAtirJn nf thEJ f.hAritVq ArrUnt% rArri&)d nLJt und&ir qArtinn 14fj rjf thA 2n11 Ar* and in Carrng oul my examination I have followed the applicable Directions given by the Charity Commission under seth'on 14515llbl of the 2011 Act. Ind•p•nd•nt •xamln•rfs statsm•nt Your attention is drawn to the fact that the Charity has prepargd the accounts In accordance with Accountlng and Reporting by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Sndard applicable in the UK and Republic of Ireland IFRS 1021 in prèference lo the ACUntIng and Roporting by Ch8rib"es.' Stslemenl of Recommended Practice Issued on 1 April 2005 which is referred lo in the exlanl rggulations bul has been Mthdravm. l understsnd that this has been don8 In order for the acctsjnts to provhfje a true and falr eW in accordance wlh the Gener811y Accepled Accounting Practice effeclive for rerxwb'ry pgrKxls beginnirYJ on or after 1 January 2015. I have complelefj my examination. I confim) that no matters have come lo my attention in connection with th8 ex8mlnallon glvlrwj me cause to Wlgve that in any malefi81 resF4Ct'. accounting records were not kept in res of the Chailty as required by Section 130 of the 2011 Act., or the accounts do not accord wth those records,. or the accounts do not comply wlh the applicable requirements conceming the fom and ¢onlenl ol a¢cotJnts set out in the Charilies IA¢counts and Rewrtsl Rggulabons 2008 other than any rgquirgment that tho accounts giv• a 'trug and fairf vi•w which is not a matt•r cOns•r4d as part of an ind•pgndgnt examination. I havg rw) ceM$ and havg )me across no other matters in connection the examination to which attention should be drawn in this T8[rt in ord8r to enable a proper understanding of the accounis to be reached. Page 5
INTERSURGEON INDEPENDENT EXAMINER'S REPORT ICONTINUEDI FOR THE YEAR ENDED 5 APRIL 2026 This rèport is made solely to the Charivs Trustees. as 3 body, in accordance with Part 4 of th8 Charities IAccounts and Rerts} Regulations 2008. My work has been undertaken so Ihat I might state to the Charitls Trustees those matters l am required to state to them in an Independent examinerfs report and for no other purpose. To the fullest exlenl permitte¢J by18w. I do nol 8p1 or assume responsibility lo anyone other than the Charity and the Charilrfs Trustees as a btxly, for my or lor this report. Signgd.. ¢EF- A Koupland Datfjd.. 22 Jung 2026 ACA Caldtr & Co Chartered Accountanis 30 Orange Stre81 London WC2H 7HF Page 6
INTERSURGEON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2026 Unrnstrlcted funds 2026 Total funds 2026 Total runds 2025 Incom8 from: Donations and legacie5 43,523 43.523 19,670 Total Incom 43,523 43,523 19,670 Expondltur• on.. Charitable actsvities 53,013 53.013 40,683 Total •xpondlturn 53,013 53,013 40,683 Net mov•m•nt In funds 19,4901 {9,490} (21,013) Roconclllatlon ol funds: Total funds brought forward Net movoment in lund$ 27,662 19,4901 27.662 (9,490) 48,675 (21,013) Total funds carrl•d forward 18,172 18.172 27,662 Thg Siatemgnt of financial a¢tiwlies indudos all gains and losso$ rgcc*Jnisgd in thg year. The notes on pages 9 10 12 form part of Ihesè financial statements. Page 7
INTERSURGEON BALANCE SHEET AS AT 5 APRIL 2026 2026 2025 Note Flxèd as$•t$ CurTent assets Cash at bank and in hand 19.422 30,892 19,422 30.892 Current Il¥bllltl•s Creditors.. amounts falling due vthhin cffle year {1,2501 (3.230) N•t current assets 18,172 27,662 Total assets I$ ¢urr•nt Ilabllltl•• 18.172 27,662 Not a88Ots •xcludlng pfrnslon as¥•t 18.172 27.662 Totol net oss•ts 18.172 27,662 Charlty funds Reslricle(I funds Unrestricted funds 18.172 27,662 Total funds 18,172 27,662 The financial statements wero approved and aLrthSe(l for issuo by the Truslees on 22 June 2026 and signgd on iheir behalf by.. Mrs P Harknoss The notes on pages 9 10 12 fomi part of these fin8nCI81 ststements. Page 8
INTERSURGEON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2026 Accountlng pollcl•s 1.1 Basis of preparation of financial statements The financial ststements have been prepared in accordance th the Charitigs SORP IFRS 1021- Accounbng and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wth the Financial ReFM)rting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191. the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 and the ch8rib.es Act 2011. Thè financial slatemenis havo been prepared to qive a 'tru8 and fairf view and have departed from the Charities (Accounts and Reportsl Regulations 2008 only to the extent required to provide a 'true and fairf view. This departure has involved following the Charits"es SORP IFRS 1021 published in October 2019 ralher than the Accountsng and Reportsng by Charitses.. Statement of Recommended Practicg effgdive from 1 April 2005 whth has sinco tr4en wthdrawn. Inlersurgeon meets the definition of a public benefit entty under FRS 102. Asse15 and liabilits'es are inits.alty rectYJnised at historical cost N transactk)n value unless otherwise stalod in the relev8nt accounling wlicy. 1.2 Income AJI income is reCcnised once the Charity has entiuemenl to the income, il is prob8ble that the InMe wtll bg rgceived and the amount of income receivable can be measured reliably. 1.3 Exp•ndbtur• Expenditure is recognised once therg is a legal or nStructive obligaknon to transfer enOMiC benefit to a third party, il is probable ihat a transler ol economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendiiure is classified by aclivty. The costs ol each activity are made up of the lotsl of direct costs and share¢J costs, including support costs involved in undgrtaking each activity. Direct costs attributable lo a $in919 activity are allocated dirgctly to that activity. Shared costs which contribule to more Ihan one acbvity and support cosis which are not attributable lo a single aclivity are apporthjned between those activilies on a basis consistent wth the use ol Te50urces. Central staff costs aro allocated on Ihe basis of time snt, and depreciation charges allocat80 on the poruon of the asset's use. Expenditure on charitabl8 aCtilIeS is incurred on direclly undertaking the activities which further ihe Charivs obj'ectives, as well as any associated support cosls. All oxpenditure is inclusive of irre¢oveTae VAT. 1.4 Cash at bank and In hand Cash at bank and in hand indudes cash and short-lemi highly liquid investments with a short maturity of three months or less Irorn the date of acquisition or opening of the deposit or similar account. Page 9
INTERSURGEON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2026 Accountlng pollcl•s Icontlnu•dl 1.5 Ll•bilities and provislon$ Liabiltties are recc4Jnised vthen there is an obligation at the Balance sheet date as a result of a past event, it is probable that a iransfer of economK benefit will be required in settlement, and the amount ol the settlement can be estirnated reliably. Liabilities are rg¢tyJnisgd at the am¢xJnt that the Charity antiopatss it will pay to Sgttle the debt of the amount it has received as advanced payments lor the 9)dS or services it must provide. Provisions are measured al the best estimate ol Ihe amounts required 10 settle the obligation. Where the effect ol the lime value of money is material. Ihe provision is based on the present value ol Ihosa amounts. discounted at the pre-tax dinI rat8 that reflgcts the risks specific to thg liability. Th8 unwnding of the discount is recognised in the Statement of financial activities as a finance cost. 1.6 Flnanclal In•trum•nt• The Charity only has financial assets and financial liabilities of a kind that qualty as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al their setuemenl value the excepti of bank 108n8 which are subsequently me8sured al amortised cost using the effective inleresl Meth. 1.7 Fund accountlng General funds a unreslricled funds which are 8V8i18ble for use 81 the discretion of the Trustees in furthgrance of the general objectivgs ol the Charity and vthich have not bggn designated for other purposes. In¢om• from don•tlon$ and legacl Unrnstrbcted fund$ 2026 Total fund$ 2026 Tol81 funds 2025 Donations 43.523 43.523 19,670 Total 2025 19,670 19,670 Page 10
INTERSURGEON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2026 Charitable expenditur• Unrnstrlcted funds 2026 Totsl funds 2026 Total funds 2025 Advertlsing & Promotion IT Softwa and ¢)Sum3b18s Accountancy fee¥ Independent exarninalion fees Consultancy lees Bank charges Travel Printing & Stationery 1,448 17,416 1,922 500 30,184 15 844 17,416 1.922 500 30,184 15 15,312 1,82J 500 22,205 1.169 359 1.169 359 S3.013 53,013 40,684 Ind•p•nd•nt •x•mln•rf8 r•mun•ratlon 2026 2025 Fees payable to the Charivs independent examiner for the independent examination of the Ch8riVs annual &counts 500 500 Tru$te••' r•mun•r•tlon and eJtp•nus During the yfjar, no Trustees rgNe{l any remun8raticffl or olher benefrts {2025- £NILJ. During the year ended 5 April 2026. no Trustee expenses have been incurred f2025- £NIL). Credmorn: Amounts falllng du• wlthln one year 2026 2025 Trade ¢dItorS Accwals and delerred 1me 7,980 1,250 1.250 1,250 3,230 Page11
INTERSURGEON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2026 Summary of funds Summary of funds - curront year Balance at 6 April 2025 Balance at 5 April 2026 IoMe Expendlture General funds 27.662 43,523 153.0131 18,172 Summary of lund• - prfor year Balon¢e al 6 Apnl 2024 Balgncg al Income Expenditur8 5 April 2025 General fvnds 48,675 19,670 (40,683) 27,662 Analy81s of net a$s•ts b•tw••n fund• Analysls of n•t as8•ts b•tw••n funds - curr•nt y•ar Vnr••trl¢t•d funds 2026 Total funds 2026 CUrn1 assets Creditors due within one yyar 19,422 11,2501 19,422 11,2501 Total 18,172 18,172 Analysls of net assets b•tw••n funds - prlor y•ar Unreslncled lunds 2025 Total funds 2025 Current assets Creditors due within one yEar 30,892 (3,230J 30,892 (3,230) Total 27,662 27,682 Page 12