``` REGISTERED CHARITY NUMBER: 1188345 ``` ## **`Report of the Trustees and`** ## **`Unaudited Financial Statements`** ``` for the Year Ended 31 March 2023 ``` ## **`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 2023`** ||**`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 2023`** ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityforthe year ended 31 March2023. 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 2023`** ## **`REFERENCE AND ADMINISTRATIVE DETAILS`** ## **`Independent Examiner`** ``` Stanbridge Associates Limited 7 Lindum Terrace Lincoln Lincolnshire LN2 5RP ``` ``` Approved by order of the board of trustees on 13 December 2023 and signed on 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 2023. ``` ## **`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 2023`** |`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`**|`2023`
`Unrestricted`
`fund`
`£`
`214,558`
`17,624`
`-`
`232,182`
`181,714`
`50,468`
`315,638`
`366,106`|`2022`
`Total`
`funds`
`£`
`66,757`
`6,000`
`19`| |---|---|---| |||`72,776`| |||`31,641`| |||`41,135`
`275,367`| |||`316,502`| ``` The notes form part of these financial statements ``` ``` Page 4 ``` ## **`British Oculoplastic Surgery Society`** ## **`Balance Sheet 31 March 2023`** |`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`**|`2023`
`Unrestricted`
`fund`
`£`
`365,902`
`(660)`
`365,242`
`365,242`
`365,242`
`365,242`
`365,242`|`2022`
`Total`
`funds`
`£`
`316,268`
`(630)`
`315,638`
`315,638`
`315,638`
`315,638`
`315,638`| |---|---|---| ``` The financialstatementswere approvedby the Board of Trusteesand authorisedfor issue on 13 December 2023 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 2023`** ## **`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 2023`** |**`2.`**|**`OTHER TRADING ACTIVITIES`**|**`OTHER TRADING ACTIVITIES`**|||||| |---|---|---|---|---|---|---|---| ||||||`2023`|`2022`|| ||||||`£`||`£`| ||`Sponsorships`||||`17,624`||`6,000`| ||||||||| |**`3.`**|**`INVESTMENT INCOME`**||||||| ||||||`2023`|`2022`|| ||||||`£`||`£`| ||`Bank Interest`||||`-`||`19`| ||||||||| |**`4.`**|**`TRUSTEES' REMUNERATION AND BENEFITS`**||||||| ||`There`
`were no trustees'`|`remuneration`|`or other`|`benefits`|`for the `|`year`|`ended`| ||`31 March 2023 nor for the year ended 31 March 2022.`||||||| ||**`Trustees' expenses`**||||||| ||||||`2023`|`2022`|| ||||||`£`||`£`| ||`Trustees' expenses`||||`-`||`133`| ||||||||| |**`5.`**|**`COMPARATIVES FOR THE STATEMENT OF`**||**`FINANCIAL`**|**`ACTIVITIES`**|||| |||||||`Unrestricted`|| ||||||||`fund`| ||||||||`£`| ||**`INCOME AND ENDOWMENTS FROM`**||||||| ||`Donations and legacies`|||||`66,757`|| ||`Other trading activities`||||||`6,000`| ||`Investment income`||||||`19`| ||**`Total`**|||||`72,776`|| ||**`EXPENDITURE ON`**||||||| ||**`Charitable activities`**||||||| ||`GENERAL`||||||| |||||||`31,641`|| ||**`NET INCOME`**|||||`41,135`|| ||**`RECONCILIATION OF FUNDS`**||||||| ||`Total funds brought forward`|||||`275,367`|| ``` continued... ``` ``` Page 7 ``` ``` British Oculoplastic Surgery Society ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 March 2023`** |**`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`**|||`316,502`| |||||| |**`6.`**|**`CREDITORS: AMOUNTS FALLING DUE`**|**`WITHIN ONE YEAR`**||| ||||`2023`|`2022`| ||||`£`|`£`| ||`Other creditors`||`660`|`630`| |**`7.`**|**`MOVEMENT IN FUNDS`**|||| ||||`Net`|| ||||`movement`|`At`| |||`At 1.4.22`|`in funds`|`31.3.23`| |||`£`|`£`|`£`| ||**`Unrestricted funds`**|||| ||`General fund`|`315,638`|`49,604`|`365,242`| ||**`TOTAL FUNDS`**|`315,638`|`49,604`|`365,242`| |||||| ||`Net movement in funds, included in the above are as follows:`|||| |||`Incoming`|`Resources`|`Movement`| |||`resources`|`expended`|`in funds`| |||`£`|`£`|`£`| ||**`Unrestricted funds`**|||| ||`General fund`|`232,182`|`(182,578)`|`49,604`| ||**`TOTAL FUNDS`**|`232,182`|`(182,578)`|`49,604`| ``` continued... ``` ``` Page 8 ``` ``` British Oculoplastic Surgery Society ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 March 2023`** ## **`7. MOVEMENT IN FUNDS - continued`** ## **`Comparatives for movement in funds`** |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1.4.21`
`£`
`275,367`
`275,367`|`Net`
`movement`
`in funds`
`£`
`40,271`
`40,271`|`At`
`31.3.22`
`£`
`315,638`| |---|---|---|---| ||||`315,638`| ``` Comparative net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`72,776`
`72,776`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(32,505)`
`40,271`
`(32,505)`
`40,271`| |---|---|---| ``` A current year 12 months and prior year 12 months combined position is as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1.4.21`
`£`
`275,367`
`275,367`|`Net`
`movement`
`in funds`
`£`
`89,875`
`89,875`|`At`
`31.3.23`
`£`
`365,242`| |---|---|---|---| ||||`365,242`| ``` continued... ``` ``` Page 9 ``` ## **`British Oculoplastic Surgery Society`** ## **`Notes to the Financial Statements - continued for the Year Ended 31 March 2023`** ## **`7. MOVEMENT IN FUNDS - continued`** ``` A currentyear12 monthsandprioryear12 monthscombinednetmovementin funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`304,958`
`304,958`|`Resources`
`expended`
`£`
`(215,083)`
`(215,083)`|`Movement`
`in funds`
`£`
`89,875`
`89,875`| |---|---|---|---| ## **`8. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 March 2023. ``` ``` Page 10 ``` ## **`British Oculoplastic Surgery Society`** |**`Detailed Statement of Financial Activities`**
**`for the Year Ended 31 March 2023`**
**`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`**
`Advertising`
`Digital agency fees`
**`Finance`**
`Postage and stationery`
`Computer sundries`
`Bank charges`|`2023`
`£`
`214,558`
`17,624`
`-`
`232,182`
`-`
`49,110`
`36,010`
`29,477`
`40,988`
`915`
`156,500`
`-`
`14,443`
`14,443`
`2,424`
`1,056`
`2,997`
`6,477`|`2022`
`£`
`66,757`
`6,000`
`19`| |---|---|---| |||`72,776`
`133`
`78`
`4,380`
`3,738`
`-`
`-`| |||`8,329`
`1,150`
`15,600`| |||`16,750`
`-`
`-`
`732`| |||`732`| ``` 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 2023`** |**`Detailed Statement of Financial Activities`**
**`for the Year Ended 31 March 2023`**||| |---|---|---| |**`Finance`**
**`Other`**
`Subscriptions`
**`Governance costs`**
`Accountancy and legal fees`
`Total resources expended`
**`Net income`**|`2023`
`£`
`3,634`
`660`
`181,714`
`50,468`|`2022`
`£`
`4,600`
`1,230`| |||`31,641`| |||`41,135`| ``` This page does not form part of the statutory financial statements ``` ``` Page 12 ```