**Charity number: 1188125** 

## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

**TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2022** 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **CONTENTS** 

||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 – 9|
|**Independent Auditors’ Report on the Financial Statements**|10 – 13|
|**Statement of Financial Activities**|14|
|**Balance Sheet**|15|
|**Notes to the financial statements**|16 – 26|





**BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022** 

|**Trustees**|Mr J Jordan, Trustee|
|---|---|
||Mr P Walker, Trustee|
||Miss J Palmer, Elected Trustee-Treasurer|
||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|
|**Charity registered**<br>**number**<br>1188125<br>**Principal office**<br>Birmingham Womens Hospital<br>Mindelsohn Way<br>Birmingham<br>B15 2TG<br>**Independent auditors**<br>MHA MacIntyre Hudson<br>Chartered Accountants<br>Statutory Auditors<br>Rutland House<br>148 Edmund Street<br>Birmingham<br>B3 2FD<br>**Bankers**<br>Barclays Bank<br>54 High Street<br>Worcester<br>WR1 2QQ<br>**Solicitors**<br>Bates Wells Braithwaite<br>10 Queen Street Place<br>London<br>EC4R 1BE||



Page 1 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** 

The Trustees present their Annual Report together with the audited financial statements of the Charity for the year 1 January 2022 to 31 December 2022. 

## **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 British Society For Colposcopy and Cervical Pathology (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 Charity 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 Charity 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 Charity 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 Charity. 

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 Charity. 

## **Achievements and performance** 

## **a. Review of activities** 

## Membership 

The total active membership of the Charity as at 31 December 2022 stands at 2,254 paid members (2,145 in 2021). This includes 1,430 (1,499 in 2021) accredited colposcopists and 414 (360 in 2021) 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 2022** 

## **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 2022 approx. 120 BSCCP trainee members sat the BSCCP OSCE exam via a virtual platform. The Charity also delivered two virtual OSCE Preparation Courses in 2022 for approx. 48 attendees. Both the virtual OSCE exams and the Preparation Courses were well received by BSCCP trainees who provided good feedback. The future setting for delivering Virtual/Face-to-Face exams is regularly reviewed by the Executive and Training Committees to evaluate candidate preference, delegate numbers, costings and quality assurance. 

The BSCCP ran a Virtual Advanced Colposcopy Course in March 2022 attended by 102 virtual delegates. A further Advanced Course was held in conjunction with the Whittington Hospital in November 2022 attended by 31 in-person delegates and 80 virtual delegates. 

The 2021-2024 colposcopist reaccreditation round closed in September 2022 and over 1400 accredited colposcopists completed the online reaccreditation process to maintain their competence. 

## **BSCCP 2022 Belfast Annual Scientific Meeting** 

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 2022 BSCCP Annual Scientific Meeting represented the 50th anniversary of the Charity and was held as a face-to-face meeting in May in Belfast. The meeting attracted 265 paying delegates. 

In April 2021, the BSCCP hosted its first virtual Annual Scientific Meeting attended by 936 total virtual attendees. 

## **BSCCP Awards and Scholarships 2022** 

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: £5,351 was awarded for 2022 dues. 

IFCPC Dues – International Federation for Cervical Pathology & Colposcopy: A payment of $9,000 USA Dollars (£7,525) was made for the IFCPC 2022 dues. 

Best Oral and Poster Prizes 2022: 

4 prizes of £150 were awarded in 2022. A further prize of £150 was awarded to the highest scoring OSCE exam candidate. 

Travel Bursaries 2022: 

5 claims were made for travel bursaries totaling £750. 

Page 3 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **Achievements and performance (continued)** 

## International Travel Bursaries: 

A travel bursary for £2,000 was awarded, in principle, to Dr Ezzet in May 2020 and was paid in 2022 when travel to the UK from Senegal became possible (following the pandemic). 

## Jordan Singer Award: 

The biennial Jordan/Singer award is for members of the Charity to conduct research or to acquire additional clinical skills in colposcopy. In 2022, a grant of £24,991 was awarded to Jennifer Davies-Oliveira for a research project on “Urine self-sampling as an alternative strategy for test of cure”. 

## **Subscription Fee** 

There was no increase in the subscription fee for 2022, however the annual membership fee will increase from £70 to £80 from 1 January 2023. 

## **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 Platform** 

In 2022, the Charity 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: 

- 1) getting started in Colposcopy; 

- 2) Colposcopy trainers; 

- 3) keeping up to date; and 

- 4) a global view of cervical cancer prevention. 

There is a News section on the website where BSCCP members can easily access news, and an Information for Women section which can be accessed by the public at large. 

The sites are accessed by an increasing number of users at an international level and are a great asset to Charity. However, the current main website has been in use for almost 10 years and an update is now necessary to future proof the site. 

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 2022/2023. This is being developed using a Craft CMS (Content Management System) which will function in synchronisation with a Totara LMS (Learning Management System). 

Page 4 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **Achievements and performance (continued)** 

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 Charity. 

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 Charity would be willing to take, after charges, were not enough to justify the additional risk associated with the investment. 

## **Financial review** 

## **a. Review of finances** 

The income for the year was £428,201 (2021: £507,702) with the most significant variances being an increase in course income with the re-introduction of some face-to-face training whilst retaining the virtual offering, and a significant drop in the conference income. The 2022 conference, which was the first face-to-face conference since the pandemic began, attracted a smaller number of paying delegates then in 2021 which delivered entirely as a virtual event. 

Expenditure in the year was £444,541 (2021: £330,485). The cancellation of the in person conference and autumn courses led to a significant reduction in expenditure in the prior year and this year sees a return to levels of expenditure that have been a more usual level for in person delivery. 

The net result for the year was a deficit of £16,340 compared to the net surplus in 2021 of £177,217. This surplus arose as a result of the 2021 conference being held remotely, which resulted in less conference expenditure than in the current year. 

## **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 do 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 Charity 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; and 

- 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. 

Page 5 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **Financial review (continued)** 

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 £585,197, 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 Charity. In the light of this, the Executive does not consider that this represents a significant problem, given the future plans for the Charity, and any changes to the reserves policy will be formalised at the next Executive meeting. 

The total reserves of the Charity decreased from £601,537 to £585,197. Cash reserves decreased from £559,780 to £450,010. 

## **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. 

## **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 Charity. 

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 (Term ended 5 May 2022) Dr M Dunderdale Dr T L Appleyard Dr K Ragupathay Dr D Douglas Dr N Das Dr T Majmudar (Term ended 5 May 2022) Dr K Hellner Dr Oudai Ali Dr G Mageed (Appointed 5 May 2022) Dr R Sharma (Appointed 5 May 2022) 

Page 6 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **Structure, governance and management (continued)** 

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

- Trustees (Co-Opted and Executive Officers); 

- immediate past president; 

- 10 regional representatives; 

- Chair of CTC committee; 

- Chair of IT and Learning Zone Committee; 

- Chair of research Committee; 

- a representative for Colposcopy Nurse Practitioners and Colposcopy Clinic Nurses elected by the UK Colposcopy Nurses Group; and 

- 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 Digital Learning Group Dr M Kyrgiou - Chair - Research Chair Dr U Krishnamoorthy - IT Chair (Resigned 23 June 2022) Mrs E Lynott - Nurse Rep Mr R Gilson - GU Rep (Resigned November 2022) 

## **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. 

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. 

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. 

The day-to-day management of the Charity is carried out by the Charity co-ordinators, Sharon Parisi and Elaine Radford and who work closely with the Trustees and Executive Team. 

## **Plans for future periods** 

## **Annual Scientific Meetings** 

The 2023 Annual Scientific Meetings is due to be held in Birmingham in April 2023. It will take the format of a Hybrid meeting with delegates being able to attend both in person and virtually. The following year the meeting will be a face-to-face meeting in Edinburgh in April 2024. 

Page 7 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **Plans for future periods (continued)** 

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 Charity usually runs 2 OSCE’s (Objective Structured Clinical Examinations) and 2 OSCE Preparation Courses. The Charity plans to deliver exams and courses due to take place in 2023 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 synchronisation with a Totara LMS (Learning Management System), this will be launched during 2023. 

## **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 up-dating of many publications which are distributed to Colposcopy Units throughout the country. 

The Charity will also continue to work with other organisations 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 Charity continues to oversee colposcopy trainees and registered colposcopists, who are currently practising, to ensure they maintain their competence. 

Page 8 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **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: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles of the Charities SORP (FRS 102); 

- make judgements and accounting estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- 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 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: 

- so far as that Trustee is aware, there is no relevant audit information of which the Charity's auditors are unaware, and 

- that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the Charity's auditors are aware of that information. 

## **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:  3 April 2023 

Page 9 



**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 2022 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: 

- give a true and fair view of the state of the charity's affairs as at 31 December 2022 and of its incoming resources and application of resources for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **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 10 



**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: 

- the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or 

- sufficient accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

## **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 11 



**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: 

- enquiry of management and those charged with governance around the actual and potential litigation and claims; 

- performing audit work over the risk of management override of controls, including testing of unusual transactions for appropriateness; 

- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with the applicable laws and regulations; 

- review of legal and professional analysis for indications of any actual or potential litigation; and 

- review of accounting estimates for depreciation and cost allocation for indications of management bias. 

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. 

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**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** 

Statutory Auditors Birmingham, United Kingdom Date: 5 April 2023 

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

Page 13 



**BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022** 

|**Note**<br>**Income from:**<br>Donations and legacies<br>Charitable activities:<br>Membership fees<br>Conference income<br>Visit Belfast grant<br>Course income<br>Other income<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Charitable activities<br>5<br>**Total expenditure**<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>Net movement in funds<br>**Total funds carried forward**|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>**-**<br>**158,330**<br>**160,398**<br>**10,000**<br>**95,949**<br>**-**<br>**3,524**<br>**428,201**<br>**444,541**<br>**444,541**<br>**(16,340)**<br>**601,537**<br>**(16,340)**<br>**585,197**|**Total**<br>**funds**<br>**2022**<br>**£**<br>**-**<br>**158,330**<br>**160,398**<br>**10,000**<br>**95,949**<br>**-**<br>**3,524**<br>**428,201**<br>**444,541**<br>**444,541**<br>**(16,340)**<br>**601,537**<br>**(16,340)**<br>**585,197**|Total<br>funds<br>2021<br>_£_<br>3,351<br>155,930<br>308,120<br>-<br>40,091<br>194<br>16|
|---|---|---|---|
||||507,702|
||||330,485|
||||330,485|
||||177,217|
||||424,320<br>177,217|
||||601,537|



The Statement of Financial Activities includes all gains and losses recognised in the year. 

The notes on pages 16 to 26 form part of these financial statements. 

Page 14 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **BALANCE SHEET AS AT 31 DECEMBER 2022** 

|**Note**<br>**Fixed assets**<br>Tangible fixed assets<br>9<br>**Current assets**<br>Debtors<br>10<br>Cash at bank and in hand<br>Creditors: amounts falling due within one<br>year<br>11<br>**Net current assets**<br>**Total net assets**|**100,900**<br>**450,010**<br>**550,910**<br>**(20,825)**|**2022**<br>**£**<br>**55,112**<br>**55,112**<br>**530,085**<br>**585,197**|60,915<br>559,780<br>620,695<br>(19,158)|2021<br>_£_<br>-|
|---|---|---|---|---|
|||||-<br>601,537|
||||||
|||||601,537|



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

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

**Miss J Palmer** Trustees 

## Date: 3 April 2023 

The notes on pages 16 to 26 form part of these financial statements. 

Page 15 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **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, Mindelsohn Way, 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 £. 

## **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 Charity has considered the impact of the current economic factors such as the cost of living crisis on the finances of the Charity and concluded that it is still appropriate to prepare the financial statements on a going concern basis. 

## **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 Charity, are recognised in the year in which the event takes place.  Where the event is organised by a third party but the Charity 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 Charity under a contract agreement, the conference surplus attributable to the Charity is recorded as income. 

Page 16 



**BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **2. Accounting policies (continued)** 

## **2.3 Income (continued)** 

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 Charity by individual members, committee members and others in ensuring the smooth operation of the Charity 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 Charity. 

## **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. 

Page 17 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **2. Accounting policies (continued)** 

## **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. 

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: 

Assets under construction - No depreciation charged - Office furniture and computer 15-33% straight line equipment Website - 33% straight line - IT development (Learning zone) 33% straight line 

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. 

Page 18 



**BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **2. Accounting policies (continued)** 

## **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. 

## **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 judgement** 

Estimates and judgements 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. 

Page 19 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **4. Analysis of grants** 

|Grants, Education<br>Grants, Education|**Grants to**<br>**Institutions**<br>**2022**<br>**£**<br>20,000|**Grants to**<br>**Individuals**<br>**2022**<br>**£**<br>24,991<br>Grants to<br>Institutions<br>2021<br>_£_<br>20,000|**Total**<br>**funds**<br>**2022**<br>**£**<br>**44,991**|
|---|---|---|---|
||||Total<br>funds<br>2021<br>_£_<br>20,000|



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

||**2022**|2021|
|---|---|---|
||**£**|_£_|
|**Name of institution**|||
|Jo's Cervical Cancer Trust|**20,000**|20,000|



## **5. Analysis of expenditure by activities** 

|Conferences<br>Education|**Activities**<br>**undertaken**<br>**directly**<br>**2022**<br>**£**<br>158,011<br>20,308<br>178,319|**Grant**<br>**funding of**<br>**activities**<br>**2022**<br>**£**<br>-<br>44,991<br>44,991|**Support**<br>**costs**<br>**2022**<br>**£**<br>17,929<br>203,302<br>221,231|**Total**<br>**funds**<br>**2022**<br>**£**<br>**175,940**<br>**268,601**|
|---|---|---|---|---|
|||||**444,541**|



Page 20 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **5. Analysis of expenditure by activities (continued)** 

|Conferences<br>Education<br>**Analysis of direct costs**<br>Venue hire<br>Speakers expenses & accomodation<br>Training and other conference expenses<br>Administration and financial expenses<br>Education courses expenditure<br>Website, IT and promotional costs<br>Bursaries and prizes|Activities<br>undertaken<br>directly<br>2021<br>_£_<br>80,068<br>21,049<br>101,117|Grant<br>funding of<br>activities<br>2021<br>_£_<br>-<br>20,000<br>20,000<br>**Conferences**<br>**2022**<br>**£**<br>49,206<br>11,895<br>42,050<br>36,827<br>-<br>16,533<br>1,500<br>158,011||Support<br>costs<br>2021<br>_£_<br>16,352<br>193,016<br>209,368<br>**Education**<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>18,308<br>-<br>2,000<br>20,308||Total<br>funds<br>2021<br>_£_<br>96,420<br>234,065<br>330,485<br>**Total**<br>**funds**<br>**2022**<br>**£**<br>**49,206**<br>**11,895**<br>**42,050**<br>**36,827**<br>**18,308**<br>**16,533**<br>**3,500**|
|---|---|---|---|---|---|---|
||||||||
||||||||
|||||||**178,319**|



Page 21 



**BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **5. Analysis of expenditure by activities (continued)** 

## **Analysis of direct costs (continued)** 

|Virtual platform<br>Speakers expenses & accomodation<br>Training and other conference expenses<br>Administration and financial expenses<br>Education courses expenditure<br>Website, IT and promotional costs<br>Bursaries and prizes|Conferences<br>2021<br>_£_<br>27,058<br>1,060<br>8,486<br>34,338<br>-<br>7,476<br>1,650<br>80,068|Education<br>2021<br>_£_<br>-<br>-<br>-<br>-<br>21,049<br>-<br>-<br>21,049|Total<br>funds<br>2021<br>_£_<br>27,058<br>1,060<br>8,486<br>34,338<br>21,049<br>7,476<br>1,650|
|---|---|---|---|
||||101,117|



## **Analysis of support costs** 

|Staff costs<br>Bank charges & interest<br>Website, IT and promotional costs<br>IFCPC dues<br>EFC dues<br>Insurance<br>Office costs<br>Legal and professional fees<br>Governance costs|**Conferences**<br>**2022**<br>**£**<br>14,929<br>-<br>-<br>-<br>-<br>-<br>1,313<br>227<br>1,460<br>17,929|**Education**<br>**2022**<br>**£**<br>134,359<br>2,733<br>22,427<br>7,194<br>5,351<br>4,236<br>11,820<br>2,043<br>13,139<br>203,302|**Total**<br>**funds**<br>**2022**<br>**£**<br>**149,288**<br>**2,733**<br>**22,427**<br>**7,194**<br>**5,351**<br>**4,236**<br>**13,133**<br>**2,270**<br>**14,599**|
|---|---|---|---|
||||**221,231**|



Page 22 



**BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **5. Analysis of expenditure by activities (continued)** 

## **Analysis of support costs (continued)** 

|Conferences<br>2021<br>_£_<br>Staff costs<br>12,913<br>Depreciation<br>478<br>Bank charges & interest<br>-<br>Website, IT and promotional costs<br>-<br>Learningzone support and hosting costs<br>-<br>IFCPC dues<br>-<br>EFC dues<br>-<br>Insurance<br>-<br>Office costs<br>949<br>Legal and professional fees<br>790<br>Governance costs<br>1,222<br>16,352<br>**6.**<br>**Auditors' remuneration**<br>Fees payable to the Charity's auditor for the audit of the Charity's annual<br>accounts|Education<br>2021<br>_£_<br>116,223<br>4,302<br>2,341<br>21,634<br>5,829<br>7,184<br>5,231<br>3,636<br>8,538<br>7,105<br>10,993<br>193,016<br>**2022**<br>**£**<br>**11,625**|Total<br>funds<br>2021<br>_£_<br>129,136<br>4,780<br>2,341<br>21,634<br>5,829<br>7,184<br>5,231<br>3,636<br>9,487<br>7,895<br>12,215|
|---|---|---|
|||209,368|
|||2021<br>_£_<br>10,000|



## **7. Staff costs** 

|Wages and salaries<br>Social security costs<br>Contribution to defined contribution pension schemes|**2022**<br>**£**<br>**131,291**<br>**9,529**<br>**8,468**<br>**149,288**|2021<br>_£_<br>119,222<br>6,880<br>3,034|
|---|---|---|
||||
|||129,136|



Page 23 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **7. Staff costs (continued)** 

The average number of persons employed by the Charity during the year was as follows: 

||**2022**|2021|
|---|---|---|
||**No.**|No.|
|Administration and support of the Charity|**3**|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 (2021: £Nil). 

During the year ended 31 December 2022, expenses totalling £612 were reimbursed or paid directly to the  Trustees (2021: £Nil to Trustees). 

Travel, subsistence and accomodation expenses reimbursed to executive officers amounted to £Nil (2021: £Nil). 

Page 24 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **9. Tangible fixed assets** 

|**Cost or valuation**<br>At 1 January 2022<br>Additions<br>At 31 December 2022<br>**Depreciation**<br>At 1 January 2022<br>At 31 December 2022<br>**Net book value**<br>At 31 December 2022<br>At 31 December 2021<br>**Debtors**<br>**Due within one year**<br>Other debtors<br>Prepayments and accrued|**Assets under**<br>**construction**<br>**£**<br>**-**<br>**55,112**<br>**55,112**<br>**-**<br>**-**<br>**55,112**<br>-<br>income|**Office**<br>**furniture**<br>**and**<br>**computer**<br>**equipment**<br>**£**<br>**4,853**<br>**-**<br>**4,853**<br>**4,853**<br>**4,853**<br>**-**<br>-|**Website**<br>**£**<br>**18,900**<br>**-**<br>**18,900**<br>**18,900**<br>**18,900**<br>**-**<br>-|**IT development**<br>**(learning zone)**<br>**£**<br>**19,349**<br>**-**<br>**19,349**<br>**19,349**<br>**19,349**<br>**-**<br>-<br>**2022**<br>**£**<br>**65,100**<br>**35,800**<br>**100,900**|**Total**<br>**£**<br>**43,102**<br>**55,112**|
|---|---|---|---|---|---|
||||||**98,214**|
||||||**43,102**|
||||||**43,102**|
||||||**55,112**|
||||||-|
||||||2021<br>_£_<br>48,935<br>11,980<br>60,915|



## **10. Debtors** 

Other debtors includes deposits held by the conference organisers of £65,100 (2021: £48,935) to be used in future conferences. 

Page 25 



## **BRITISH SOCIETY FOR COLPOSCOPY AND CERVICAL PATHOLOGY** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **11. Creditors: Amounts falling due within one year** 

||**2022**|2021|
|---|---|---|
||**£**|_£_|
|Accruals and deferred income|**20,825**|19,158|



Included in accruals and deferred income is deferred income of £Nil (2021: £750) 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 £8,468 (2021: £3,034). Included in creditors at the year end are contributions payable of £Nil (2021: £160). 

## **13. Other financial commitments** 

During the previous year the Charity entered into contracts for the development of the website and learning support platform. At the year end, the Charity was committed to payments of approximately £84,888 (2021: 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 year, payments of £Nil (2021: £1,285) 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. 

Page 26