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 fina￿101 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 eSta￿l8hed 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 pr￿dureS 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. re￿rt 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 T￿￿Onable 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•¥surg￿n {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 Arr￿Unt% rArri&)d nLJt und&ir qArtinn 14fj rjf thA 2n11 Ar* and
in Carr￿ng 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 S￿ndard applicable in the UK and Republic of Ireland IFRS 1021 in
prèference lo the AC￿UntIng 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 Re￿rts} 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 8￿p1 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 aLrth￿Se(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 reCc￿nised once the Charity has entiuemenl to the income, il is prob8ble that the
In￿Me 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 e￿nOMiC 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 s￿nt, and depreciation
charges allocat80 on the poruon of the asset's use.
Expenditure on charitabl8 aCti￿lIeS 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¢oveTa￿e 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 di￿￿nI 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 r￿gNe{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 1￿me
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
I￿oMe 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
CUr￿n1 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