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2025-10-31-accounts

BRITISH ASSOCIATION OF PAEDIATRIC ENDOSCOPIC SURGEONS

TRUSTEES' REPORT & FINANCIAL STATEMENT

FOR THE YEAR ENDED 31 OCTOBER 2025

CHARITY REGISTRATION NO: 1186103

BRITISH ASSOCIATION OF PAEDIATRIC ENDOSCOPIC SURGEONS

CONTENTS

Page
Trustees and Professional Advisors 1
Trustees Report 2 - 3
Independent Examiner's report 4
Receipts and expenditure account 5
Balance Sheet 6
Notes to the accounts 7

BRITISH ASSOCIATION OF PAEDIATRIC ENDOSCOPIC SURGEONS

TRUSTEES AND PROFESSIONAL ADVISORS

TRUSTEES: ANJU GOYAL (Chair) NAVED KAMAL ALIZAI ABRAHIM CHERIAN SIMON ANDREW CLARKE BANKERS: HSBC UK 64 High Elm Road Hale Barns, Altrincham Cheshire WA15 0HU ACCOUNTANTS: Zaheer and Company 63 Kingsway Burnage Manchester M19 2LL

Page 1

TRUSTEE’S REPORT OF BRITISH ASSOCIATION OF PAEDIATRIC ENDOSCOPIC SURGEONS FOR THE YEAR ENDED 31ST OCTOBER 2025

The trustees present their annual report and unaudited financial statements for the year ended 31st October 2025 and confirm they comply with the Charities Act 2011, the trust deed and the Charities SORP requirements.

Governing Document

BAPU was registered as a charity by a charitable deed with the Charity Commission on 1st November 2019 under charity number 1186103.

Organizational Structure

The charity trustees are responsible for the general control and management of the charity. They give their time freely to manage charity affairs.

Recruitment and Appointment of Trustees

The existing trustees are responsible for the recruitment and appointment of new trustees.

Risk Management

The trustees assess the risks the charity faces on an ongoing basis and manage them throughout the year. Trustees Have put in place policies and procedures as needed to ensure that risks to the charity is minimised.

FINANCE REVIEW

The trustees have reviewed the reserves of the charity. It holds enough funds to meet nest years’ operating costs of the organisation. All the charity members operate in the national health sector. COVID-19 pandamic is seriously effecting their acitivies but the charity's financial affairs are in good order for it's forseeable future.

Page 2

Activities

The charity has continued to provide education and training to its members to improve the quality of health care offered by its members though out the country.

It has continued standardisation of treatment and support of colleague in the UK successful. The charity holds regular training meeting with other professional throughout the country to improve the quality of care offered to the public and share good practice with other fellow professional.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;

Make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1.

Approved by the trustees and signed on its behalf by:

ANJU GOYAL (Chair)

Page 3

BRITISH ASSOCIATION OF PAEDIATRIC ENDOSCOPIC SURGEONS RECEIPTS AND EXPENDITURES ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2025

Notes
RECEIPTS
1
EXPENDITURES
2
NET INCOME / LOSS FOR THE YEAR
BALANCE BROUGHT FORWARD
BALANCE CARRIED FORWARD
£
£
Restricted
Un-restricted
-
28,719
-
28,719
24,648
-
24,648
-
4,071
74,740
-
78,811
2025
2024
£
Restricted
33,503.00
33,503
32,160
32,160
1,343
73,397
74,740

Page 5

BRITISH ASSOCIATION OF PAEDIATRIC ENDOSCOPIC SURGEONS BALANCE SHEET AS AT 31 October 2025

Notes
CURRENT ASSETS
Cash at bank
3
CURRENT LIABILITIES
Accruals
4
NET CURRENT ASSETS
NET ASSETS
CAPITAL AND RESERVES
Reserves b/f
Income of receipts over expenditure for the year
£
Restricted
-
-
-
-
-
-
-
-
-
£
£
79,591
79,591
780
780
78,811
78,811
74,740
4,071
78,811
2025
Un-restricted
2024
Total
75,520
75,520
780
780
74,740
74,740
73,397
1,343
74,740

I approve these accounts and confirm that the trustees have made available all the information and explanations for

Signed----------------------------------------------------------------------

ANJU GOYAL (Chair)

Date:-

Page 6

BRITISH ASSOCIATION OF PAEDIATRIC ENDOSCOPIC SURGEONS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025

Note: 1
Subscriptions
Bank Interest Received
Donations
Note: 2
Charitable Expenditure
Accountancy fees
Education & Training
Speaker expenses
Website expenses & domain
Scholarship
Stationery & Printing
Bank Charges
Note: 3
Bank Account
Note: 4
ACCUMULATED FUNDS
Opening funds as at 01/11/2024
Net income/expenditure
Closing funds as at 31/10/2023
Note: 5
Accruals
Restricted
-
-
-
Restricted
-
-
-
-
-
-
-
-
-
Restricted
-
-
-
-
Un-restricted
20,855
1,139
6,725
28,719
Un-restricted
17,620
1,560
3,141
1,250
790
-
242
45
24,648
79,591
2025
Un-restricted
74740
4,071
78,811
780
2025
2024
Total
12,990
676
19,837
33,503
Total
25,285
780
4,605
-
31
1028
371
60
32,160
75,520
2024
Total
73,397
1,343
74,740
780

Page 7