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BOPSS1-Charities report - 22.2-CHA-CC-
20221212.PDF |
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| Client of: |
Stanbridge Associates Ltd |
Signature Details
| Name: |
Tristan Titus Quirinus Reuser |
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| Email: |
treuser@me.com |
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| Date & Time: |
13/12/2022 06:04:52 AM (GMT) |
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| IP Address: |
86.25.78.189 |
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| Signing Statement: |
Tristan Titus Quirinus Reuser confirms that the
information is correct and complete to the best of
their knowledge and belief. |
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Stanbridge Associates Ltd |
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REGISTERED CHARITY NUMBER: 1188345
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2022
for
British Oculoplastic Surgery Society
Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP
British Oculoplastic Surgery Society
Contents of the Financial Statements for the Year Ended 31 March 2022
|
Page |
Report of the Trustees |
1 to 2 |
Independent Examiner's Report |
3 |
Statement of Financial Activities |
4 |
Balance Sheet |
5 |
Notes to the Financial Statements |
6 to 10 |
Detailed Statement of Financial Activities |
11 to 12 |
British Oculoplastic Surgery Society
Report of the Trustees for the Year Ended 31 March 2022
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityforthe year
ended 31 March2022. The trusteeshave adoptedthe provisionsof Accountingand Reporting
byCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
Republic of Ireland (FRS 102) (effective 1 January 2019).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Thecharityhasthislastyearbeenengagedinfarlessactivityduetothepandemic,but has
beenabletosetupaninternationalvirtualmeetingintheautumnof2020.Furthermore, it
has, as usual provided access to it's members to an online journal for educational purposes.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
ThecharityiscontrolledbyitsgoverningconstitutionandisaCharitable Incorporated
Organisation, registered on 4 March 2020 with the registered charity number 1188345.
Risk management
Thetrusteesregularlyfulfiltheirdutyto identifyandreviewtherisksto whichthecharity is
exposedandtoensureappropriatecontrolsareinplacetoprovidereasonable assurance
against fraud and other risks.
Reserves
Thetrusteesregularlyreviewthelevelofreservesheldagainstexpectedexpenditure. The
trusteesareconfidentthatthecurrentlevelofreservesallowsthecharitytooperatein line
with its objectives.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1188345
Principal address
c/o The Royal College of Ophthalmologist
18 Stephenson Way
London
NW1 2HD
Trustees
Ms C Jones President
C J Vize Secretary
T T Q Reuser Treasurer
D Verity
Page 1
British Oculoplastic Surgery Society
Report of the Trustees for the Year Ended 31 March 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP
Approvedby orderof theboardof trusteeson .............................................andsignedon its behalf
by:
........................................................................
Trustee
Page 2
Independent Examiner's Report to the Trustees of
British Oculoplastic Surgery Society
Independent examiner's report to the trustees of British Oculoplastic Surgery Society
IreporttothecharitytrusteesonmyexaminationoftheaccountsofBritish Oculoplastic
Surgery Society (the Trust) for the year ended 31 March 2022.
Responsibilities and basis of report
As the charitytrusteesof the Trustyou are responsiblefor the preparationof the accounts in
accordance with the requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof the Trust'saccountscarriedout under Section145 of
theAct and in carryingout my examinationI havefollowedall applicableDirectionsgiven by
the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometo my
attentioninconnectionwiththeexaminationgivingmecausetobelievethatinany material
respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwith the
examinationtowhichattentionshouldbedrawninthisreportinordertoenablea proper
understanding of the accounts to be reached.
Stanbridge Associates Limited
Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP
Date: .............................................
Page 3
British Oculoplastic Surgery Society
Statement of Financial Activities for the Year Ended 31 March 2022
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Charitable activities
GENERAL
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
2022
Unrestricted
fund
£
66,757
6,000
19
72,776
31,641
41,135
275,367
316,502 |
2021
Total
funds
£
54,822
-
164 |
|
|
54,986 |
|
|
42,371 |
|
|
12,615
262,752 |
|
|
275,367 |
The notes form part of these financial statements
Page 4
British Oculoplastic Surgery Society
Balance Sheet 31 March 2022
Notes
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
6
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
7
Unrestricted funds
TOTAL FUNDS |
2022
Unrestricted
fund
£
316,268
(630)
315,638
315,638
315,638
315,638
315,638 |
2021
Total
funds
£
276,567
(1,200)
275,367
275,367
275,367
275,367
275,367 |
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The financialstatementswere approvedby the Board of Trusteesand authorisedfor issue on
............................................. and were signed on its behalf by:
.............................................
Trustee
The notes form part of these financial statements
Page 5
British Oculoplastic Surgery Society
Notes to the Financial Statements for the Year Ended 31 March 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'Accounting and
ReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicableintheUKandRepublicofIreland(FRS102)(effective1January 2019)',
FinancialReportingStandard102'TheFinancialReportingStandardapplicablein the
UKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatements have
been prepared under the historical cost convention.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharity has
entitlementto the funds,it is probablethatthe incomewill be receivedand the amount
can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalor constructive
obligationcommittingthecharitytothatexpenditure,itisprobablethatatransfer of
economicbenefitswillberequiredinsettlementandtheamountoftheobligation can
bemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhas been
classifiedunderheadingsthataggregateallcostrelatedtothecategory.Where costs
cannotbedirectlyattributedtoparticularheadingstheyhavebeenallocated to
activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesat the
discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithinthe objects
of thecharity.Restrictionsarisewhenspecifiedby thedonoror whenfundsare raised
for particular restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotes to
the financial statements.
continued...
Page 6
British Oculoplastic Surgery Society
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
2. |
OTHER TRADING ACTIVITIES |
OTHER TRADING ACTIVITIES |
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|
|
|
|
|
|
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|
|
2022 |
|
2021 |
|
|
|
|
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£ |
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|
£ |
|
Sponsorships |
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6,000 |
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- |
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|
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3. |
INVESTMENT INCOME |
|
|
|
|
|
|
|
|
|
|
|
|
2022 |
|
2021 |
|
|
|
|
|
|
£ |
|
|
£ |
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Bank Interest |
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19 |
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164 |
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|
|
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|
|
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4. |
TRUSTEES' REMUNERATION AND BENEFITS |
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There
were no trustees' |
remuneration |
or other |
benefits |
for |
the |
year |
ended |
|
31 March 2022 nor for the year ended 31 March 2021. |
|
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Trustees' expenses |
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|
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|
|
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2022 |
|
2021 |
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£ |
|
|
£ |
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Trustees' expenses |
|
|
|
|
133 |
|
- |
|
|
|
|
|
|
|
|
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5. |
COMPARATIVES FOR THE STATEMENT OF |
|
FINANCIAL |
ACTIVITIES |
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|
|
Unrestricted |
|
|
|
|
|
|
|
|
|
fund |
|
|
|
|
|
|
|
|
£ |
|
INCOME AND ENDOWMENTS FROM |
|
|
|
|
|
|
|
|
Donations and legacies |
|
|
|
|
|
54,822 |
|
|
Investment income |
|
|
|
|
|
|
164 |
|
Total |
|
|
|
|
|
54,986 |
|
|
EXPENDITURE ON |
|
|
|
|
|
|
|
|
Charitable activities |
|
|
|
|
|
|
|
|
GENERAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
42,371 |
|
|
NET INCOME |
|
|
|
|
|
12,615 |
|
|
RECONCILIATION OF FUNDS |
|
|
|
|
|
|
|
|
Total funds brought forward |
|
|
|
|
|
262,752 |
|
continued...
Page 7
British Oculoplastic Surgery Society
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
5. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|
|
|
|
Unrestricted |
|
|
|
|
fund |
|
|
|
|
£ |
|
TOTAL FUNDS CARRIED |
|
|
|
|
FORWARD |
|
|
275,367 |
|
|
|
|
|
6. |
CREDITORS: AMOUNTS FALLING DUE |
WITHIN ONE YEAR |
|
|
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
Other creditors |
|
630 |
1,200 |
|
|
|
|
|
7. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 1.4.21 |
in funds |
31.3.22 |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
275,367 |
40,271 |
315,638 |
|
TOTAL FUNDS |
275,367 |
40,271 |
315,638 |
|
|
|
|
|
|
Net movement in funds, included in the above are as follows: |
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
resources |
expended |
in funds |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
72,776 |
(32,505) |
40,271 |
|
TOTAL FUNDS |
72,776 |
(32,505) |
40,271 |
continued...
Page 8
British Oculoplastic Surgery Society
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
At 1.4.20
in funds
£
£
Unrestricted funds
General fund
262,752
12,615
TOTAL FUNDS
262,752
12,615
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
54,986
(42,371)
TOTAL FUNDS
54,986
(42,371) |
At
31.3.21
£
275,367
275,367
Movement
in funds
£
12,615
12,615 |
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
At 1.4.20
£
262,752
262,752 |
Net
movement
in funds
£
52,886
52,886 |
At
31.3.22
£
315,638 |
|
|
|
315,638 |
continued...
Page 9
British Oculoplastic Surgery Society
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
7. MOVEMENT IN FUNDS - continued
A currentyear12 monthsandprioryear12 monthscombinednetmovementin funds,
included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
127,762
TOTAL FUNDS
127,762 |
Resources
Movement
expended
in funds
£
£
(74,876)
52,886
(74,876)
52,886 |
|
|
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
Page 10
British Oculoplastic Surgery Society
Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
INCOME AND ENDOWMENTS
Donations and legacies
Membership fees
Other trading activities
Sponsorships
Investment income
Bank Interest
Total incoming resources
EXPENDITURE
Charitable activities
Trustees' expenses
Executive meetings
Venue hire
Meeting organisation
Audiovisual
Event insurance
Support costs
Management
Bookkeeping Fees
Advertising
Digital agency fees
Finance
Postage and stationery
Bank charges |
2022
£
66,757
6,000
19
72,776
133
78
4,380
3,738
-
-
8,329
-
1,150
15,600
16,750
-
732
732 |
2021
£
54,822
-
164
54,986
-
-
1,901
6,082
1,489
(1,190)
8,282
864
260
14,904
16,028
10
1,090
1,100 |
|
|
|
This page does not form part of the statutory financial statements
Page 11
British Oculoplastic Surgery Society
Detailed Statement of Financial Activities for the Year Ended 31 March 2022
Detailed Statement of Financial Activities
for the Year Ended 31 March 2022 |
|
|
Finance
Information technology
Researching Awards Granted
Other
Subscriptions
Governance costs
Accountancy and legal fees
Total resources expended
Net income |
2022
£
-
4,600
1,230
31,641
41,135 |
2021
£
4,200
5,811
6,950 |
|
|
42,371 |
|
|
12,615 |
This page does not form part of the statutory financial statements
Page 12