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2021-12-31-accounts

Charity number: 1188125

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 11
Independent auditors' report on the financial statements 12 - 15
Statement of financial activities 16
Balance sheet 17
Notes to the financial statements 18 - 29

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021

Trustees Mr J Jordan, Trustee
Mr P Walker, Trustee
Miss J Palmer, Elected Trustee-Treasurer (appointed 15 April 2021)
Prof M Cruickshank, Trustee
Mr P Martin-Hirsch, Elected Trustee-Past President
Miss T Freeman Wang, Elected Trustee-President
Miss D Lyons, Elected Trustee-President Elect
Mr N Myerson, Elected Trustee-Honorary Secretary
Prof J Tidy, Trustee (appointed 15 April 2021)
Mr R Music, Trustee (resigned 14 February 2022)
Charity registered
number
1188125
Principal office
Birmingham Women's Hospital
Edgbaston
Birmingham
B15 2TG
Independent auditors
MHA MacIntyre Hudson
Chartered Accountants
Statutory Auditors
Rutland House
148 Edmund Street
Birmingham
B3 2FD
Bankers
Barclays Bank
54 High Street
Worcester
WR1 2QQ
Solicitors
Bates Wells Braithwaite
10 Queen Street Place
London
EC4R 1BE

Page 1

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their annual report together with the audited financial statements of the Charity for the year 1 January 2021 to 31 December 2021.

Objectives and activities

a. Policies and objectives

The objects of the Charity are for the public benefit to protect and promote the health of the public, in particular (but without limitation) by: promoting research and the dissemination of the useful results; the training and education of professionals in relation to the nature, causes, diagnosis, prevention, treatment and cure of cancers of the cervix and lower genital tract and; by providing information and raising public understanding of such matters.

ln setting and reviewing the charity's aims and objectives, and in planning future activities and setting grantmaking policies, the trustees confirm that they have considered and complied with the guidance issued by the Charity Commission on public benefit. Public benefit is achieved through ensuring high consistent standards of colposcopy across the country.

The BSCCP provides education for professionals who provide care for women with cervical and lower genital tract pre-malignant conditions and those who are suffering from cervical cancer, and publishes information on the BSCCP website for these women. The Society has an interest and involvement in cervical cancer research and collaborates with all the relevant organisations who have an interest and who conduct research into finding a cure or new treatments for cervical cancer. The Society is foremost in the education of people who treat women with cervical cancer and works closely with the authorities, such as the NHS, who write the guidelines for hospitals and primary care units.

The BSCCP continues to be active in promoting research into screening, diagnosis and prevention of cervical cancer. It is committed to an international approach to the disease and continues to remain active in Europe and worldwide, keeping abreast of developments.

b. Volunteers

The society is supported by its members and they contribute in a number of ways to promote education and training in cervical screening /colposcopy on a voluntary basis. Both doctor and nurse Colposcopists help with the regular examinations assessing the competency of trainee Colposcopists, lecture on courses and help organise the annual conferences as part of their commitment to the society.

The Trustees and Executive Officers are extremely grateful for the assistance of these members and the vital role they play in the success of the Society.

Achievements and performance

a. Review of activities

Membership

The total active membership of the Society as at 31 December 2021 stands at 2,145 paid members (2,141 in 2020). This includes 1,499 (1,454 in 2020) accredited colposcopists and 360 (335 in 2020) members who are undergoing the BSCCP Training Programme.

Page 2

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance (continued)

b. Certification and Training Programme

This is a structured training programme, which aims to impart competency in diagnostic, or diagnostic and treatment colposcopy. Successful completion of the programme leads to the award of the RCOG/BSCCP Certificate in Colposcopy. The Diagnostic training programme is a trainer–led, competency based, structured, theoretical and practical programme that concludes with the Colposcopy Objective Structured Clinical Examination (OSCE).

In 2019 a total of 96 BSCCP trainee members sat the BSCCP OSCE exam, however due to the coronavirus pandemic and restrictions of face to face events it was not possible for the scheduled exams to go ahead as planned in the spring and autumn of 2020.

In 2021 the Society was able to provide an online solution to deliver exams and welcomed a total of 117 candidates over 5 days.

The Society also usually holds two OSCE Preparation Courses per year for up to 48 attendees, however in 2020 it was only possible to deliver a single course for 24 candidates. In 2021 there were 2 OSCE Preparation Courses for a total of approx. 48 attendees via a virtual platform.

Both the virtual OSCE exams and the Preparation Courses were well received by BSCCP trainees who provided good feedback.

The 2021 colposcopist reaccreditation round opened in September 2021 and over 1400 accredited colposcopists were invited to reaccredit to maintain their competence. This process is available online via the website using a PC, mobile or a tablet and has been completed by over 900 members.

BSCCP 2021 Virtual Annual Scientific Meeting

Due to the restrictions resulting from the pandemic the BSCCP hosted its first virtual Annual Scientific Meeting in April 2021, following the cancellation of the 2020 annual meeting with the last face to face meeting being held in Bournemouth in 2019 and attended by 250 delegates (595 in Manchester 2018).

The BSCCP usually holds an Annual Scientific Meeting in the UK to disseminate up-to-date information thus giving practising Colposcopists from the UK, Republic of Ireland and overseas the chance to share knowledge.

The virtual meeting in 2021 proved to be very popular and attracted 936 total virtual attendees.

BSCCP Awards and Scholarships 2021

Jo’s Cervical Cancer Trust - £20,000 grant: The BSCCP award of £20,000 will support the on-going development of the helpline including training of new and re-training of current volunteers, increased staffing and the development of a Call Back service.

EFC Dues – European Federation for Colposcopy: £5,230 was awarded for 2021 dues.

IFCPC Dues – International Federation for Cervical Pathology & Colposcopy: A payment of 9000 USA Dollars (£6,836) was made for the IFCPC 2021 dues.

Page 3

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance (continued)

Best Oral and Poster Prizes 2021:

6 prizes of £150 were awarded in 2021.

Travel Bursaries 2021:

No travel bursaries were claimed in 2021.

International Travel Bursaries:

A travel bursary for up to £2,000 was awarded, in principle, to Dr Ezzet in May 2020 and will be paid at such a time when the trip from Senegal to the UK is permitted.

Jordan Singer Prize:

The biennial Jordan/Singer prize was last awarded in May 2019. This award is for members of the Society to conduct research or to acquire additional clinical skills in colposcopy. A grant of up to £25,000 can be awarded to successful applicants. The closing date for applications was 31 December 2021 and 9 applications were received. These will be reviewed in 2022, and successful applicants will be notified at the Annual Scientific Meeting in 2022.

Subscription Fee

There was no increase in the subscription fee for 2021 although an increase is planned for 2022.

Document 20 Mobile APP development

The mobile app was developed and launched in 2017 and is regularly downloaded from Android and Apple stores and is a useful resource for healthcare professionals, who care for women who need colposcopy for the evaluation of an abnormal cervical sample. It is designed to facilitate easy access to information about screening and colposcopy Programme management, based on Document 20 from the National Health Service Cervical Screening Programme (NHSCSP) in England. It presents information on colposcopy best practice and quality standards using an engaging format. The app was updated in July 2020 in accordance with the new Document 20 guidelines, released in early 2020.

BSCCP Website and E-Learning Moodle Platform

In 2021 the Society maintained its online presence both in terms of the current website www.bsccp.org.uk and the BSCCP online digital learning system https://learningzone.bsccp.org.uk/, the main work packages being:

There will be continued maintenance and updates for the customer relationship management and content management systems of the BSCCP website. The site is accessed by an increasing number of users at an international level and is a great asset to the society. There is also a News section on the website so that BSCCP members can easily access news and information.

A website review was carried out in October 2020 by the current BSCCP website providers. The report concluded that the software used in the original build should be updated to future proof the site. The recommended action was to update the website onto a new platform.

Page 4

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance (continued)

In 2021 the BSCCP commissioned a “Discovery Project” to identify the best pathway to move to a new online website and learning platform for the BSCCP members. By the end of 2021, the Trustees committed to working alongside two companies, Moresoda and Totara, to deliver a new BSCCP website for its members in 2022. This will be developed using a Craft CMS (Content Management System) which will function in synchronization with a Totara LMS (Learning Management System).

This will also provide an opportunity to update areas of the site and invest in new features and designs, such as the continued growth and development of the BSCCP Digital learning system given the growth of members' digital expectations.

c. Investment policy and performance

The BSCCP has invested money in the COIF Charities Deposit Fund and money is available at short notice without penalties. This account makes a small return for the Society.

In 2015 the Treasurer consulted with financial advisors to review other investment opportunities including investing surplus funds with investment brokers, but the view was taken that the additional returns generated on the risk profile the society would be willing to take, after charges, were not enough to justify the additional risk associated with the investment.

Page 5

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Financial review

a. Review of finances

The financial information presented for the year ended 31 December 2021 reflects the 12 months combined figures of the CIO and its predecessor unincorporated charity which has been accounted for under merger accounting (see note 15).

The income for the year was £507,702 (2020 £157,477) with the increase primarily arising from the cancellation of the Edinburgh conference due to Covid-19 in 2020, and the cancellation of courses due to take place in autumn 2020.

Expenditure in the year was £330,485 (2020 £227,679). The cancellation of the Edinburgh conference and autumn courses led to a significant reduction in expenditure in the prior year. In the current year further expenditure was spent on the website discovery project, additional legal costs relating to the incorporation as a CIO, and additional salary costs.

The net result for the year was a surplus of £177,217 compared to the net deficit in 2020 of £70,202. This surplus arose as a result of the 2021 conference being held remotely, which resulted in less conference expenditure than had been the case in previous years.

b. Risk statement and reserves policy

The Trustees have considered the risks associated with the BSCCP and conclude that the key risks are: 1) That if any of the future planned conferences does not go ahead, or are the subject of an event beyond the control of the charity; the charity could be left having to fund a substantial loss. 2) With the impact of HPV vaccination which began in 2008, there may well be a significant drop in colposcopy activity in the UK, and this may impact on the size of the Society and its revenue.

3) The newly formed Birmingham Women’s and Children’s NHS Foundation Trust creates a risk that the accommodation used by the BSCCP secretariat will no longer be available and alternative premises of sufficient security will need to be found at a considerable cost

4) The level of spend on future IT projects is likely to remain higher than has historically been the case, which could mean a depletion of reserves over the longer term if alternative sources of income are not secured. The future potential move to new premises is also likely to result in additional spend on IT infrastructure and maintenance.

The Executive are of the opinion that it is therefore not unreasonable to maintain the equivalent of at least one year’s normal expenditure in a reserve fund which equates to c£450,000. The charity currently holds free reserves of £601,537, which is above the target set, but will be used to fund planned increased amounts spent on the website and IT, including the enhancement of learning platforms for the long term benefit of the Society. In the light of this, the Executive does not consider that this represents a significant problem, given the future plans for the Society, and any changes to the reserves policy will be formalised at the next Executive meeting.

The total reserves of the charity increased from £424,320 to £601,537. Cash reserves increased from £405,302 to £559,780.

Page 6

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management

a. Constitution

British Society for Colposcopy and Cervical Pathology is a registered charity, number 1188125, and is a charitable incorporated organisation governed by its constitution dated 21 February 2020.

Prior to the registration as a CIO the charity operated as an unincorporated charity (number 296198). The Transfer of Assets took place on 30 June 2021 and the old charity was subsequently closed.

The constitution provides that the Trustees comprise the Elected Officers (President, President Elect, Secretary and Treasurer) elected from the membership and the Co-opted Trustees who are appointed by the Trustees.

Page 7

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management (continued)

b. Election and training of Trustees

Trustees shall be individuals whose qualifications and motivation would be of value to the BSCCP in promoting its goals within the rules of its charitable status. Trustees attend regular meetings where they are kept up-dated on the finances and the day to day functioning of the Society.

The Elected Trustees consist of President, President Elect, Honorary Secretary and Treasurer.

The Elected Trustees are appointed on a three-year term by a ballot of members from the membership for a maximum of three terms.

The Co-opted Trustees are appointed by the Trustees for a three year term renewable for a maximum of three terms.

Regional representatives are elected for three years by a ballot of members. Regional representatives are not Trustees. Regional representatives are as follows:

Dr J Llahi-Camp Dr M Dunderdale Dr T L Appleyard Dr K Ragupathay Dr D Douglas Dr N Das Dr T Majmudar Dr K Hellner Dr Oudai Ali Appointed 15.04.2021

The Trustees are supported by the Executive Committee which meets at least twice a year and comprises the following:

• A representative for Colposcopy Nurse Practitioners and Colposcopy Clinic Nurses elected by the UK Colposcopy Nurses Group • A Genito-Urinary Physician elected by the British Association for Sexual Health and HIV or similar organisation.

The last two members do not have any voting rights.

Others: Dr J Byrom - Chair CTC Dr G Flannelly - Chair IT Learning Zone Dr M Kyrgiou - Chair - Research Chair Dr U Krishnamoorthy - IT Chair Mrs E Lynott - Nurse Rep Mr R Gilson - GU Rep

Page 8

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

The Board of Trustees including the Executive Officers meet once a year and a further two times a year with the regional representatives (virtual meetings in 2021 due to Covid-19 travel restrictions).

The IT subcommittee meet twice a year to discuss management and future development of the BSCCP website and makes reports to the Executive Officers with its recommendations (virtual meetings in 2021 due to Covid-19 travel restrictions).

The Certification and Training subcommittee meets twice a year and oversees the management of all education issues including examinations, courses and reaccreditation of Colposcopists and makes recommendations to the main Executive Officers (virtual meetings in 2021 due to Covid-19 travel restrictions).

The day to day management of the charity is carried out by the Society co-ordinators, Sharon Parisi, Elaine Radford and Tara Mann who work closely with the Trustees.

Page 9

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Plans for future periods

Annual Scientific Meetings

The 2022 BSCCP Annual Scientific Meeting will represent the 50th anniversary of the society and will be held as a face to face meeting in May in Belfast.

Subsequent Annual Scientific Meetings are due to be held in Birmingham in 2023 and Edinburgh in 2024.

Most of the conference lecture presentations will be available to view on the BSCCP website after the meeting subject to speaker consent. A complimentary exhibition stand will be offered to Jo’s Cervical Cancer Trust www.jostrust.org.uk.

Exams and Courses

Each year the Society usually runs 2 OSCE’s (Objective Structured Clinical Examinations) and 2 OSCE Preparation Courses. As mentioned above face to face meetings in 2022 will be subject to restrictions caused by the pandemic. The society plans to deliver exams and courses due to take place in 2022 by way of virtual and face to face events when possible.

Website and Information Technology

As stated above the BSCCP is committed to working alongside two companies, Moresoda and Totara, to deliver a new BSCCP website for its members in 2022. This will be developed using a Craft CMS (Content Management System) which will function in synchronization with a Totara LMS (Learning Management System).

Collaboration with UK, Europe and International Organisations

The Executive Officers continue to make a major contribution to colposcopy nationally by working closely with the Royal College of Obstetrics & Gynaecology (RCOG) and NHS England Screening Programme. Members of the BSCCP Executive are on committees within both organisations and are involved in the drafting and updating of many publications which are distributed to Colposcopy Units throughout the country.

The Society will also continue to work with other organizations overseas, to facilitate the transfer of technical knowledge and to decrease the disease burden from cervical cancer. The BSCCP has several representatives on both the committees of the IFCPC (International Federation for Colposcopy) http://ifcpc.org/ and the EFC (European Federation for Colposcopy) who assist and advise on all aspects of colposcopy overseas https://efcolposcopy.eu/.

Summary

The BSCCP continues to actively promote high standards of colposcopy and research into screening for, diagnosis and prevention of cervical cancer. The BSCCP is committed to an international approach to the disease and maintains a close association with the RCOG, IFCPC, EFC and NHS England Screening Programme. The society continues to oversee colposcopy trainees and registered colposcopists, who are currently practising, to ensure they maintain their competence.

Page 10

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the 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 & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditors

The auditors, MHA MacIntyre Hudson, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Miss J Palmer Trustee Date: 8 April 2022

Page 11

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

Opinion

We have audited the financial statements of British Society for Colposcopy and Cervical Pathology (the 'charity') for the year ended 31 December 2021 which comprise the Statement of financial activities, the Balance sheet, and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 12

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Page 13

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Page 14

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY (CONTINUED)

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

MHA MacIntyre Hudson Chartered Accountants Statutory Auditors Birmingham, United Kingdom

MHA MacIntyre Hudson are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 15

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Income from:
Donations
Charitable activities:
Membership fees
Conference income
Course income
Other income
Investments
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2021
£
3,351
155,930
308,120
40,091
194
16
507,702
330,485
330,485
177,217
424,320
177,217
601,537		 Total
funds
2021
£
3,351
155,930
308,120
40,091
194
16
507,702
330,485
330,485
177,217
424,320
177,217
601,537		 Total
funds
2020
£
-
151,047
-
4,275
981
1,174
157,477
227,679
227,679
(70,202)
494,522
(70,202)
424,320

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 18 to 29 form part of these financial statements.

Page 16

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

BALANCE SHEET AS AT 31 DECEMBER 2021

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets
Total net assets		 60,915
559,780
620,695
(19,158)		 2021
£
-
-
601,537
601,537		 44,670
405,302
449,972
(30,432)		 2020
£
4,780
4,780
419,540
424,320

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Miss J Palmer Trustee Date: 8 April 2022

The notes on pages 18 to 29 form part of these financial statements.

Page 17

BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. General information

British Society for Colposcopy and Cervical Pathology is a charity registered and domiciled in England and Wales with the Charity Commission.

The Charity's principal address is Birmingham Women's Hospital, Edgbaston, Birmingham, B15 2TG.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

British Society for Colposcopy and Cervical Pathology meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements have been prepared in the charity's functional currency of GBP and rounded to the nearest £.

Merger accounting :

On 30 June 2021, the assets, liabilities and contracts of the predecessor unincorporated charity, registration number 296198, were transferred into a CIO, registration number 1188125 for nil consideration. The trustees of the predecessor charity became the trustees of the new CIO and all employees, contracts, members and intellectual property were transferred on that date. The business combination was in substance a merger, as defined in chapter 27 of the Charities SORP (FRS102), and therefore these financial statements reflect the activities of the charity as if it had been operating as a continuing entity for the whole period.

2.2 Going concern

The financial statements are prepared on the assumption that the charity can continue to operate as a going concern for at least twelve months from the date of approval. The trustees have considered the impact of the COVID19 on the finances of the charity and concluded that it is still appropriate to prepare the financial statements on a going concern basis.

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income and expenditure in respect of courses and conferences, organised under the name of the Society, are recognised in the year in which the event takes place. Where the event is organised by a third party but the Society retains control of the income and expenditure and act as principal contractor then income and expenditure is recorded gross. Where the third party organiser contracts with suppliers and delegates and acts as principal, paying over the surplus to the Society under a contract agreement, the conference surplus attributable to the Society is recorded as income.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes 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 receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Membership fees are included in the financial statements on a receivable basis relating to the year membership applies.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

The Trustees do not attribute a monetary value to the immense voluntary contribution made to the Society by individual members, committee members and others in ensuring the smooth operation of the Scoiety and suppoting the furtherance of its objectives. They are, however, extremely grateful for this assistance and recognise the vital role these contributors play in the success of the society.

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the Statement of financial activities.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are initally recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.7 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

Where the charity website is expected to generate future economic benefits in excess of the costs of developing that website, expenditure on the functionality of the website is capitalised and treated as a tangible fixed asset. Expenditure incurred on maintaining the website and expenditure inccured on developing the website used only for advertising and promotional purposes are written off as incurred.

IT development costs are capitalised where the benefit to the users in furtherance of the charity's objectives accrues over time.

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.

2.8 Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.11 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.12 Pensions

The charity contributes to personal pension schemes of certain employess. Contributions are charged to the statement of financial activities in the year they become payable.

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Fixed assets: An assessment is made of the useful lives of assets based on historical information, including estimated replacement cycles.

Allocation of support costs: The allocation of support costs between the activities of the charity is based on a management estimate of the amount of staff devoted to each activity.

4. Analysis of grants

Grants, Education
Grants, Education		 Grants to
Institutions
2021
£
20,000
Grants to
Institutions
2020
£
30,000		 Total
funds
2021
£
20,000
Total
funds
2020
£
30,000

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

4. Analysis of grants (continued)

The Charity has made the following material grants to institutions during the year:

2021 2020
£ £
Name of institution
Jo's Cervical Cancer Trust 20,000 30,000

5. Analysis of expenditure by activities

Conferences
Education		 Activities
undertaken
directly
2021
£
80,068
21,049
101,117		 Grant
funding of
activities
2021
£
-
20,000
20,000		 Support
costs
2021
£
16,352
193,016
209,368		 Total
funds
2021
£
96,420
234,065
330,485
Conferences
Education		 Activities
undertaken
directly
2020
£
4,823
3,167
7,990		 Grant
funding of
activities
2020
£
-
30,000
30,000		 Support
costs
2020
£
15,011
174,678
189,689		 Total
funds
2020
£
19,834
207,845
227,679

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

5. Analysis of expenditure by activities (continued)

Analysis of direct costs

Virtual platform
Speakers expenses & accomodation
Training and other conference expenses
Administration and financial expenses
Education courses expenditure
Website, IT and promotional costs
Bursaries and prizes
Printing and publicity
Speakers expenses & accomodation
Other conference expenses
Administration expenses
Education courses expenditure		 Conference
2021
£
27,058
1,060
8,486
34,338
-
7,476
1,650
80,068
Conferences
2020
£
3,717
254
672
180
-
4,823		 Education
2021
£
-
-
-
-
21,049
-
-
21,049
Education
2020
£
-
-
-
-
3,167
3,167		 Total
funds
2021
£
27,058
1,060
8,486
34,338
21,049
7,476
1,650
101,117
Total
funds
2020
£
3,717
254
672
180
3,167
7,990

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

5. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Depreciation
Bank charges & interest
Website, IT and promotional costs
Learningzone support and hosting costs
IFCPC dues
EFC dues
Insurance
Office costs
Legal and professional fees
Governance costs
Staff costs
Depreciation
Bank charges & interest
Website, IT and promotional costs
Learningzone support and hosting costs
IFCPC dues
EFC dues
Insurance
Office costs
Legal and professional fees
Governance costs		 Conference
2021
£
12,913
478
-
-
-
-
-
-
949
790
1,222
16,352
Conferences
2020
£
10,895
1,410
-
-
-
-
-
-
918
473
1,315
15,011		 Education
2021
£
116,223
4,302
2,341
21,634
5,829
7,184
5,231
3,636
8,538
7,105
10,993
193,016
Education
2020
£
98,051
12,693
4,519
14,863
4,199
7,368
5,448
3,184
8,266
4,261
11,826
174,678		 Total
funds
2021
£
129,136
4,780
2,341
21,634
5,829
7,184
5,231
3,636
9,487
7,895
12,215
209,368
Total
funds
2020
£
108,946
14,103
4,519
14,863
4,199
7,368
5,448
3,184
9,184
4,734
13,141
189,689

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

6. Auditors' remuneration

2021 2020
£ £
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 10,000 9,500

7. Staff costs

2021
£
Wages and salaries
119,222
Social security costs
6,880
Contribution to defined contribution pension schemes
3,034
129,136
The average number of persons employed by the Charity during the year was as follows:
2021
No.
Administration and support of the charity
3		 2020
£
98,891
6,127
3,928
108,946
2020
No.
3

No employee received remuneration amounting to more than £60,000 in either year.

The key management personnel comprise the trustees and the executive officers who are not remunerated.

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .

During the year ended 31 December 2021, expenses totalling £ nil were reimbursed or paid directly to the Trustees (2020 - £406 to 2 Trustees) . These expenses were for travel, subsistence and accomodation.

Travel, subsistence and accomodation expenses reimbursed to executive officers amounted to £nil (2020: £Nil).

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

9. Tangible fixed assets

Cost or valuation
At 1 January 2021
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
10.
Debtors
Due within one year
Other debtors
Prepayments and accrued income		 Office
furniture
and
computer
equipment
£
4,853
4,853
3,350
1,503
4,853
-
1,503		 Website
£
18,900
18,900
15,687
3,213
18,900
-
3,213		 IT devel-
opment
(learning
zone)
£
19,349
19,349
19,285
64
19,349
-
64
2021
£
48,935
11,980		 Total
£
43,102
43,102
38,322
4,780
43,102
-
4,780
2020
£
35,935
8,735
60,915 44,670

Other debtors includes deposits held by the conference organisers of £48,935 (2020 - £35,935) to be used in future conferences.

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

11. Creditors: Amounts falling due within one year

2021 2020
£ £
Accruals and deferred income 19,158 30,432

Included in accruals and deferred income is deferred income of £750 (2020 £15,266) which relates to course fees paid in advance of courses taking place in the following year.

12. Pension commitments

The Charity operates a defined pension scheme for all employees. The assets of the schemes are held seperately from those of the charity in an independently administered fund. The pension charge represents contributions payable by the charity to the fund and amounted to £3,034 (2020: £3,928). Included in creditors at the year end are contributions payable of £160 (2020: £143).

13. Other financial commitments

During the year, the Society entered into contracts for the development of the website and learning support platform. At the year end, the Society was committed to payments of approximately £25,000 in relation to these contracts.

14. Related party transactions

The charity has formal procedures in place for the declaration of interests and any conflicted trustee does not participate in consideration of matters and/or decision making where they are conflicted

During the prior year, the Society awarded £30,000 to Jo's Cervical Cancer Trust, an organisation in which R Music, trustee during the year, was chief executive of, at the time of the transaction. A grant was awarded in 2021 but this was after he had resigned as chief executive of the trust.

During the year, payments of £1,285 (2020: £700) were made for film production services to Alchemy Street, a company in which the husband of one of the executive officers has a controlling interest.

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BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

15. Merger of predecessor charity

On 30 June 2021, the assets, liabilities and contracts of the predecessor unincorporated charity, registration number 296198, were transferred into a CIO, registration number 1188125 for £nil consideration. The trustees of the predecessor charity became the trustees of the new CIO and all employees, contracts, members and intellectual property were transferred on that date.

At the time of the merger, the net assets of the CIO were £nil, and the predecessor charity were £605,076, respresented by unrestricted funds.

The analysis of the main components of the Statement of Financial Activities for the year ended 31 December 2021 between the CIO and the predecessor charity were as follows:

Predecessor Charity CIO Total £ £ £ Incoming resources 390,969 116,733 507,702 Outgoing resources 210,214 120,272 330,485 Surplus/(deficit) 180,756 (3,539) 177,217

Page 29