British Obesity and Metabolic Specialist Society
Anniial Rei)oi'l aTid Financial Stateiiienls
for the Yeai. Ended 31 O¢tobei' 2025
BQSS
BRITISH OBESITY & METABOLIC
SPECIALIST SOCIETY

Bi'itisl) ObLsity anil MLtubolic Specialist SoLiety
Coiiteiits
RefeiEiice aiid Adniiiiistrative DetU51s
Tiiisices, Report
2to5
Ii)dep¢iideiii Exaiiiiiiej s Ilerx)rt
Slatenienl of Fiiiaiicii21 ,l¢iivitie%
B&laTrce Shc¢t
9t0 17

Bi'itish Obesity aii(l Metabolic Specialist Society
Refereiiee Admii)isti*tive Details
Triistees
Iv J P ByrDe FRCS. CII&ii'
Mr A Aliired, Pirsidetit
Mv O Kliati
Mv C Pai'lli￿1I.
Ir11 Ivelboutii
Cli*i'its, Registi'otÈoii Niiimbei.
Pi.1￿cli)￿l Office
o Eyecuiive Busiiiess Sewices
CitJJ Whart.
David5011 Road
WS149DZ
Indei)eiident Ei ￿#14}117t1.
C.BSL Accokinlanls Liniiled
Cliayici'ed Accouiilant
RO￿￿11 House Norili
l Tli¢ Pi'ofessioiial Quarl¢i-
Sliirivsbiiry BUS￿lIesS Park
Slireivsbiiry
SY2 6LG
P&ge I

Bi-itish ObLsity ai)(l Metabolic Spteiali5t SoLiety
Ti'ustees, Repoi't
Tlie triistces pi'esejit Ilie aiinuAI Itpori iogeiliei. wilh Ilie fiiianLial stAtei)Iciils of the cliarity tor the year eiided.3
Octobe¥ 20?5.
StructriJ'e• goveriiaiiee #nil ii)#iiiKeiiiettt
Tlie cliarity IS tl Lliaritable incori)orated oiyiiisiatioii - association #nd is govei'ned by Ilie constitiiltoii dated 5
Noveinbei. 2020 and &s anien(led on ?7 Noveiiiber 2020 and 18 Dgceiiibei. 2020.
The chavity oiie121es iindei. Ilie nwlle of BOMSS.
Rei'iiiiliiil'iil lliidlli)poiiiliiiefflirf olirii.51ee&
A5 Set oiit tli¢ c01I5tiliitioii. thcre IiTru51 b¢ at least foli¥ bliaiity trustecs. Cvery chai'ity trustce Inust be api)oii)led
foi. a ieriii of tliree ycai's. Iii selecting iiidiviiliials for appoiiilnient as chai'ity Iruslee5, (he appoiiitang body Imusr
lidvt Itgayd to the sl(ills, ki)oivledge aiid e.¥pei'seiice needed foi. Ilie eftective adrtiiiiisli'atioIi of Ilie CIO.
Eacli iiew cliari(y ii'uslce will receive a copy of ilie eoiistiiutiott and aiiy wiieIidnienls, aiid a copy of the CIO'S
latesi Irusiees. ann¢ial rerx)ri atJd.staien)eiit of accouiits.
Tlie iiieiiil)evs of BOMSS liave iio liability 10 coiilYibu¢e to die cliari¢y's assets it-llie CIO is wound lip aiid Iiave
Tlit ruiltiitig of cliarity is delegated lo tlie Couiicil of Maiiageiiienl. ii,liicli Ig coiisisls ofup to hv¢iity iiidividuals,
appoinied by [￿1¢ iiiei)Ibers of the CIO. Eacli appoiiitineiit sliall be a tei'iii of ilii-ee years.
Ti'ustees #lid offi¢ei's
Tlie ti'iist¢es aiid offkcei's se¥viiig diiriiig the >'ear and sÉnce tlie )ieai' elld i¥ere as follows..
Tiiistees..
Mr J P Byme FRCS, C.l)air
Mi- A Aliiiied. PIEsidtiit
Mi. O Kliaii (appN)inted 28 ,4uTrusl 2025}
Mr C Pai'maT lappoijilcil I Septejllbei. ?025}
Ir R Ivelboui'n
Mr S Awad Iit5igiied l 8 Julie 20251
,Ib C M Boi'g Iresigiied 18 Julie 20251
Mr K M2É liawai.. Treasurei. IirsiL>ned l Noveillber 20251
Mr V S Mciion Ii'esigi)ed 18 June 20251
Page 2

Bi"itish Obesity aiid Metabolic Si)eci#list Society
Ti'ustees, Report {contiiiued)
Objec*iv¢5 Jiii(l ActÈvitios
The ch￿l[lIY ivas itgi51ei.ed ivitli Ilie Chai'iiy Coin1111851011 a5 * cliai'ilable iiicoi'poi'aied Oiuaiii￿lion 011 5
Noveiiibei. ?020.
The obje¢i¢ve% of Il)¢ Bi'ilisli Obestty %iid Nqetabolie Speciali%1 Si)ciety IBOMSSI 41re ilie advaii¢eiiieiii foi. tlie
public bet]£fit of tlit 5Cltnce an(1 pr#cii¢e of ilie siirgical and I￿s0¥1￿1¢d iiiulti-Ili5ciplinaiy ti-eatni¢nt of PEople
wlio siiffei. fi￿￿1 sevei'e aiid coniplck obe51ty.
BOMSS 15 a society of surtseoiis aiid otlier liealili piDfessioiials ivlx) specialtse in tlie treatineiit of severe ol)esity
and ils Itietabolic coiiditions.
Out. Imtssion is to i)roiiiole Ilie liÈgiliest slai?dards ol- experl Iniiltidiscipliiiary cair toi. tliost liviiig with coniplex
We also pivvide eypeii advi¢e io a vai'iety ol bodiei lo iiitoi'lll llational policy and coinJiiissioniii8 giiidan¢e
pi'oniotijig tlie saf¢ aiid eqiiitable pra¢iice of obesity suriTrery.
OhjEC'live5, JlrÉile&Jics fiFid ficliviliys
Bo￿]Ss welconied (lelegates Jii(l indiistiy to its 16th Annual Sci¢iitili¢ NJl¢¢tiiig wlii¢li t¢)ok place Ht tlie Hilto
BriJ¢y iloll Meti'oi)ole fitsm 16ih to 18th June 2025.
llie Meeting begall iviili a Traiiiing Day for Tyaiiiee SuiE¢ons atid Ititegrated Healtlicare Pi'ote5sionals aiid tl)eii
over 300 atieiidets jotTied foi. Ilie 2 day coiifereiice i)IDgraiEiii?e.
li. iiienibuship lias now C1￿5sed over 54Q and ￿ have seen an excitiiiv array of topics beiiiu disciissed at
jourtial clubs aiid ivebiiiars. Specialtst trainiiig pifjgiamnies AC1￿$5 iiiulti-professioi)al oroups, ei'ealioii of paiieiil
faciiie leafleis, videos aiid developiiitiii of lJ%iids oil couiEes liave beeii higlili4his.lve have coiitiiiued io build oli
indiisti'ial aclioii aiid pi'ofe5sional uiiic5t. al'e soiiie way oly loiii. visionl of eqiiilablt acct55 to Safe aiid
effecrive CalE foi. people liviiiu i¥iili severe ai)d coii)plex obesity aciDss the UK. Illt are comtinuing ro eJi¥i*age
witli NTCE, Ilje NHS at)d collabo¥aliiig ivttli otliei. extei'iial bodies so Iliai oui. lid our palieiils voicts ale lieai'd.
We also noiv l?ave a iiiailiiig list of over 1.670 eoittaL¢s spread all aiLiind tlie world Indtcalin8 our broad rel< cli.
Natioiial BJi'ialri¢ SuiEeiy R¢oisliy INBSRI lias also
and iTrietabulic 511rgeiy post paiideiiii¢ in¢ludiiig a signilicaiit iiuinber car¥ied oui iii tlie p¥ivaie sector. Ive
eontinue to ￿)1'k closely with NHSE Èn IEfining the N￿1￿011￿1 Obesity Audit {NOAI.
Fiiiidr4i,*iiiAi ¢lisclo.%iiies
pIDfebSIOI)¢11 fuiidi'i?ISLr oi. coiiimercial paiticipaloi'to cairy oiit fundiiisin¥.
The iriisiees coiitiiiue to develop Ilie cliarity'5 Ix)sIIIoEI as a leading 5peeiali5t society lo provide piiblie bettefil
tliiDugli <idvancen)ents iii tlie science, pi'actice and Ii'eatinent of people willi severe an(1 Loinplex obesity.
Tlie ti'ustee% coiifii'ni that Iliey liave ¢oinplied with the iiquireiiienls of section 17 of tlie Cliai'ities Act 201 I t
liave due retsiai'd 10 tlie piibltc beiiefit uiiidance i)Iil?lislied by the Cliai'ity c.oniiiiissioii foi. EnLiland and Il'ales.
Page i

Brit15h ObLsity ancl Metabolic Si)eciali5t SoLiety
Ti'ustees, Repoi't {coiitiiiued)
riinaiici%l revieiv
Ai B l Oc¢obei' 202£ tlie balaii¢e .%lieet slioivs ioial 11111-esti.i¢ted fuii(Is of £l.118,336 12074 £849.98.f}. Iii
a(Idilioii tliei'e al'e I'esl¥icted fuiids I'elated lo the NBSR dat?< blE se ot. £18.584. and Siii'gical Suijpoit l.ead of
£7,884.
Duriiirj the yeai. BOMSS I'e¢eived iiieinbevsliip iiicoii)e of £.$5.210 {20?A . £66,050) iiiid ¢oi'porate Iiiembership
siibscriplio¢Es or£149,000 {2024 £210,000).
nie I Scieiililic ￿Teet111£ delegate incoine totalled £83,57.$ 12024 £95,384) wilh a fui'tlier £191,118
I?0?4- £100,245) of coipo¥ai¢ sponsoi.ships foi. tlie ¢vent.
BOMS8' expeiidituiE toi. tlie yeai. totalled £315.176 12024 - £?90,9011, of wliicli £147,98_1 12024 - £161,931)
i'elaied lo Ilie Aiijiual Scieiilific Meetiii£ aiid coiiiitcted eveiits. £46,649110?4 - £29,20511ts NBSR researcli aiid
adirii)islialioii ¢osls and £3,00012024- £.1,0001 for SSL eypenditvre.
Péilicjy oil reseri'es
Ttie Ii'usiees ¥eeogiiise Ilie need for a i'easonable level of fillaii¢i&l iese¥ves iii ordei. to protect tlie ¢harity Irom
tlie w)Ssibility ol-aiiy advei'se or iiiifoi'e5ceii ci¥¢u1115¢aiic¢s tI￿t could al'is¢.
tlie l¢vel of tliese irserv¢s lo Inttt tlie futur¢ Iietils ofthe Lhai'ity.
StAlenieiit of Trustees, RespDnsibÉlitae5
standa1￿5 Iuiiited tkiiFgdoi)i Geiiel'ally Acc¢i)led Accoiinting Practice) aiid
Tlie law applicable lo clTrlr I'lties irquiits tlie tl'UStees to Pl'epare financial sl<11enients for eacli fittaiicic21 J'eai. wliich
give a trite and fail. i'iew of the stale of aftait's of tlie cliarity aiid of tlie iiicoinin¥ I'esouices and ai)plicatioti ot
ob%'etve th¢ intiliods and pi'iiiciplts Ill tlie Cliavities SORP.
mjke jud<¥eitteiils and estiiiiales tliat are i'easoiiable aiid prudeiit:
state wliether applici¢ ble accountin¥ stic iidJrd5 11£lve be¢n folloiv¢d, siibj¢Gt to iKatei'i4i1 dep47rt1s1.es
disclosed and explained in tlie finaiicial slaleinejits., aiid
cliaTIty will conlitiiie in busiiiess.
The Ii'uste¢s al'e resiiotisible fo¥ keepiii¥ piY)per accottiititig i-eeoi'ds tli£l1 disclose willi rea%0I14161e ￿￿e¢ll1?cy <11 any
Cliarilie5 Act 2011. the Cliai-ities IALcoiinlg aiid Repailsl Regiilatioiis 2008, aiid ilie piuvi5lOllS Qt Ihc

Briti.81i Obesity un(1 Metabollc Sijeeiali5t SoLiety
Ti'iislees, Ilepoi't (¢oiitinuecl)
illtlii(led oll ibc cliai'ilabl¢ compaiiy'.% wtbsiic. Legislatioii governing Ilie pitpardliotl Ilisseniiiialion ()I'
Tlie aniiLi&I Yepoi't was appioved by ilie triislees of tlie cliai'ity oil
Mi. J P Byrnt
Tiuste£
Pase 5

Bi-iti8h Obesity #nd Metabolic Si)L'ei&ilist SoLiety
ljidependeiit Exainiiiei's Rei)ort to thL& trustees of Bi'itisli Obesit}, ancl Metabolie
Specialist society
I rewi'l to tlie trustees oli my exainiJi&lioii of tlie fte¢ounis of Bi'itisli Obesity aiid Metaboli¢ Specialisi Society
for Ilie yeai. elided 31 OtioI)er 2025.
RcspDikfibilities aiid basis of ItyThYi
-Is tlie eliai'ity tiiislces of Britisli Obesiiy and Meral)olic Si)e¢ialisi So¢ietJ' you are I'esi)oiisible for tlie
l iepon in Irspect of exaniiiialioi) of tlie Britisli Obegil)J aiid Mel<Trbolic SpeciJ115t Socie¢y's aecoiiIits cayried
out lliidei. seeLioii 145 of the *OI l Act and in cAriyiiiir out Jiiy e.iaitiiiiatioii I Iiave followed &ll ihe applicable
Diyeciionb ¥iveii by tlie Chariiy Ctsii)mission iindei. stctioii 14515llb} of tlie ALI.
Indei)endetJ* EX￿￿]]￿e]. s 5tAtement
SiiiLe Bi'ilish Obe%lty aiid fvletabolic Specialist Society's giDss iliLollie exceeded £?50.000 your ¢¥ainiiiet' tlllTSt
be a ineniber of a body listed in se¢lion 14.1 of Ilie 201 I Acr. I confii'in tli&t l qLialifJed lo undeiiÉ&e the
exainiiiatioii because l aiii a meii)bei' of ICAEIV, wliicli is oiie ot'rhe lisie<l bodi¢s.
ac¢oLtlltiiigJ reLoi'ds wei'e iioi kepr iii i'espeet of Bi'itish Obesity aiid Metabolic Speciali51 Society as irquiird
by sectioii 130 of the Aci. oi.
2. the ac¢oviils do tioi ac¢ord witli those i'ecoYds- oi.
3. tlie accouiils do Iiot coniply Ivitli Ilie accouiiting requiremeiits coJi¢ei'ning the loiJn and ¢ont¢nt of a￿011ntS
set oul in Ihe Cliai'ities (Accovjils arid Reporisl Rek5iilatioiis ?008 otliei. Ihdli aiiy i-equireiiient ¢ha¢ Ihe
aLcouni% bwive a -Iriie aiid fail. vieiv ivliich is not a 13iattei' coiisidei'ed as part of an indepeiidenl
xamii)ation.
I liave iio coii¢ei)Is atsd Iiave coine across no other iiialters iii c4)iineclion with tlie examiiiaitoii to wliicli aii¢ntioJi
should be drawn iii ihis repoi'l ID ordev Lo enable a propel. Lindei'slaiidiiig of tlie accouiils lo be reached.
L J 055elton FCA
Chai1ered Accouiiiaiii
ICAEW
Row4n HO￿Se Noi'tli
l The Pi-otessioiial Qiiaiier
Slii'ewsbiiiy BIisiEiess Pai'k
lii'ewsbiii),
SY2 61.,G
Date..
Pa<Te 6

British l)b&sity and MLtabolic Specialist SoLiety
StatLmeJit of Finaiicial Activities for tlie Year Ei iided 31 Octobei. 2025
Unie5ti'icte(I
Resti'ieted
Total
2025
Note
Incoiiie as1(1 CJi(luwnients froirt:
Duiiai(oiis aiid cies
50.4ao
478,921
945
3.()10
50.4(JO
478,92_3
Oihei. in¢oiiie
3,610
5.33.878
533,878
EIpt￿ditYIe oti:
Cliaritc2ble aclivliies
265,5?7}
149,649
Total ¢ki)enditure
(265,5271
149.649
1315.176
Nel inconielleAp¢ndilLllt)
268,351
(49,6491
218,70?
268,351
149,649)
218,70?
Recottciliatioii ol. fullds
Total futids hi'ouglit forward
849,985
76,117
Tot&1 fund5 Lari'ied for¥vaYd
15
1,118,336
26,468
1,144.80di
Uiire5ti'icted
funds
Resti'i¢red
funds
Total
2024
Note
Ineome and Ci 11(lowtntnt5 Il'oin:
Doiiatioiis and leoacies
Charitabl¢ a¢liviti¢s
Oiliti. incoiiie
32,733
471,079
706
3?.733
471.679
706
Toial iii¢oine
505.118
505,118
E￿pe11￿1ÉU1t oil:
1958.696)
132.205}
{290,9011
Total ¢xpenditiire
1258,696
132,205}
?90,9011
Nei iiicoinellexpeiidiliire
246,422
112,2051
214,217
246,422
(32,205)
214,217
Recoiioiliatloii of luijds
Total fuiid5 broLiglit foi'ivard
60.3.563
108.312
711.885
I'otal fuiids ¢atTied forw
84<J.985
76.117
926,109
All of tlie cliat'ity's a¢rivi¢ies del'ive frroiii LonliJiiLing opei'atioiis diii'tng tlie above tw periods.
Tlie lunds biY&kdoiwi toi, 2025 & 2024 is sli0￿,11 tii note I S.
Tlie Tjoles o¢i pat)es 9 to 17 fonn un iiiiegral pait of Iliese lii)aii¢ial %(ateineiirs.
Page 7

British Obesity MLtabolic SpLeialist Society
(Registi'atioi) iluiiiber: 1192184)
BlllaiiLe Slieet as at 31 October 2025
202S
2U24
Noto
Cuj'jtnt Assets
Debtoi
12
13
1?4.197
1,044.760
114.29!
831,129
1.168,957
947.421
Cyedittsrs: An]ouiEts ffilling due ivstliÉn one year
14
{24,1531
121,3191
Net 11ssets
1,144,$04
926.109
Furlils of tlie ¢h&rit}':
Restyieteil iiicoine funds
Resii'icied funds
26,468
76,117
Uiii*gtJ'icttil incoine funds
849.985
Totil fuiids
1,144,804
926,102
Tlie finaiiLial slalements oll Pages 7 10 17 wei'e appi'oved by Il)e Irustees. and aiitlioi'iscd foi. ISSlLe oil
2U.J41ti.￿w1d si8iied oil tlieii. behaifb&:
It, J l) Byi'ii¢
Ti'usl¢c
Tlie iiotes oil pages 9 to 17 foi'iii an iiitegi'al pait of tliese tiiiancial stateiti¢nis.
Page 8

Bi'itish Obesity Mctubulic .SpeLialist SoLiLty
Notes to tlie Financial Staleineiits foi. the Year Elided 31 Octobei. 202.
.4Lcoun*iiig policies
StateiTrieni nf CO￿7￿11￿tice
Tlie f¢ndncial stateiiittits liavc bceii pripcl1.ed iii a¢coiYlaii¢e witl) tlie second editioii of Ilie Cliartties Siatenieni or
Kjiigdoiii and Republic of li'elaiid {FRS 102} aiid tlie Chai'ities Aci 2011.
Ba515 of pi'epat-#tion
Bz'ilis1I Obesily aiid MelabolEc Si)ecialisl Society Ineels tlie definitioi) of a public beticfit ertt(ty iiiider FRS 102.
'riie accounts Ilinuiicial staieinenisl liave beeii pi'epai'ed uiidei. Ilie liisto¥ical cost cotiventioii witli itejiis
i'ecogniscd at Cost oi. Ii'ansacliDii valiie iin1¢55 OtII¢iwisC 5th¢¢d li) the relevant Iiote151 to tl?ese accouiiis.
Goiikg ttsi*ter
cottcerii.
Intoiiie aii(l etbdoivmcr]tS
VolutStai3 incvme incliidiiJ¥ d￿natiOnS. gifis. legir cies atid ￿lalIt5 that piavide core fiindit]g oi. are of a ¥eiiei'al
Griiiils reL'eiiJuhle
have beeii iyiei. Ivliere pertoi'i?iaiice coJi(lilions are #ttaclied to the tsi'llnt aiid ale yet io be Énei, (lie ii)¢oiiie is
recogiiised as a liabiliiy aiid Éticliided oil tlie balaiice slieet as deferred iiicoiiie to be released,
Div¢deJids cire r¢coBniged oiice Ilie divide&id lias beeii deelared aiid notificatioi) lias l)eeii ieceived of tlie dividcnd
due.
Cl?ai'itable iiicoiiie coniprists subscripiions, iiieetiiig iegisiration fees aiid eveiit spotisorsliip, and iticoine lo
ollate and niainrasii NBSR databast iiiforniatioii.
are vii'liially cei'iaiii that rliey will ie¢eived tlie iesources aiid Ilie nioiietaiy value cal) be n7e￿Ul.£d willi siilficieiii
All &xpeiiditure is I'ecogiiibed oiice ihere is a leiTI11 or constriiclive obligatioii lo Iliai eiptTidituie, it 19 pi'obdble
*etileitteiit is rtqiiii'ed aiid Ilje aniount cali (Fe Imeasui'ed I'elEably. All cosis #i'e allo¢ate(I to ¢lie applicable
expeiidiliiye Iieaditig tliat aggrtgale siiTriilai' c05t5 to Ilial calegoiy. W5iei'e cost5 ¢aniiot be (fire¢tly aiti'ibuted to
i)arli¢iila¥ Iieadings tliey have l)eeii allocated oil a basis consisletil Iv￿11] Ilie iise ot'resoui'ues.

Bi'itish Obesity und met￿bOlIC Si)ecialist SoLiety
Notes to tlie Financial .8tllleinenls fot- tlie Yeai. Eilded 31 Oetobei. 2025 (eoiitiiiued)
Cli&i'itsblc cxpeiidiluie coiiiprises Iliose ¢osls iiiciiriEd by Ilie thai-ity in Ilie deliveiy of Ils ¢livities aiid sewiees
iiidire¢¢ Iiatiiir ne¢ess¢1fy io 8iipyoiI tlien).
Siippoi'l Losls iii¢liide iiidire¢t cliai-ltable eypeiidiiure 2nd liave ￿en allocated (o cli1￿ I'ilable acliviiy cosl
LJtLgui'iLS 4)&i a I?￿lS constslenl wi151 tl?c iise ot rcsoiiices.
Pi'ovisii)iis tor gi*nts ale iiiade w]ieii Ilie ithieniioii to niake a ginni has beei) ¢oiiitliuiiieaieti 10 the recipieni biii
thei'e is iincerlainly aLN)ilt eiihei. Ihe tiniing of Ilie gruiit or Ilie aiiioiint of giTriii payable,
1.rade del)tDI'5
Tyade debiois are ajmoiitlls due fix)In c115t(>ineis foi. rnercliandise sold or 5eivices perfoi'nied iii 11)e ordinaiy
coiiIBe of biisii)ess.
li'ade debtors al'e Ircooiii5ed iiiilially at tlie Irans&¢tion price. Tliey are subseqiiei)tl}J ii)e&siiiYd ai aiiioi'iised Cost
debrocs is esiablt%lied ivlieii tliere is objeciive evidence Iliai Ilie eliarity will not be able to ¢olle¢i all amouiiis due
ac¢oiYliiig 10 U)e original teiyns ot'ilie receivables.
CAsli aijd cAsh equivalents
Casli aiid cush eqiiivalejiis Comprise ¢asli on liaiid 811d c&ll deposits, aiid oihei. sliort-teriii liigKlily Itqiiid
iiivesrineiits thlL t readily conv¢rtiblt to a known &iiiouiii ol. casli aiid are siibje¢t to ali ii)signili¢aiit i?sk of
Ti'Ade creilitors
Crediioi's and provisioiis al'e IEcooiiised wliere the cliarity lias a pie5eiii obligtstioii resuliinii
froiii a i)agt eveiii
be iiieasiii'ed or estiiiialed reli¥&bly. Cieditors and piDvisioiis aiE nonnally recogit)ised ai tlieii- seiilenieni aiiiounl
after allowiiig for anj ti￿de discoiin15 diie.
Fuiid bti'uctuie
Unresiricted inc0111¢ fiinds ale geiieral fiiiids Iliat are gLvailable foi. use ai the ii'usiees, dis¢retton iii fuitlieraiiee of
R¢slricled iiieoiiie funds are Iliose donated foi. use iji a i)arti¢ular area 01. foi. specifi¢ i)urposes, Ilie use ol. wliich
is resi¥i¢ted to IliAI aiEa or pui'pose.
10

Bi'itisl) Obesity lind Metabolic Si)ecialist SoLiety
Notes to tlie fi j])aneial Stateiiients foi- tlie Year fi.niled 31 Octobei. 2025 {eoiitiiiued)
Recn8ipijlj¢iii llliil iiieii.yiirewieiil
liability ib ii)easuitd at Elle pi#seiii value ol. Ilie t'iiture payi￿¢111$ dis¢04111red ar a rtiarket r8¢e of iiiieresi for a
extsis a legally eiifoY¢eable I'iglit io set off tlie I'ecogiiised ainounis aiid Ilie tliayity intends eiiliei. lo settle on a
Jiet basis. oi. lo I'ealise the assct and settle tlie liability simultart¢ousSy.
FinaiiGial agsels ￿[C dtlfLO&liiised wlien aiid otil>' wlieii al Ilie contiaclual riiThts io Ilie casl) flows fiN)Jii ihe
f£iiuncial asset expire or are settl¢d. b} tlie chayiry trJiisfei's anoihei. paYty siibstaiitially all of tlie risks and
I'ewards of owiiersliip of the fiiiasiLial assei, oi. ¢1 Ilie ¢liarity, despiie Iiaving I'eiaiiied soiiie, bui Iiot all,
Si￿nIfIcallt rksks and relvards of oiviiei'ship, has irniisferyed conti￿1 of the asset to another party.
oi. expii'es.
Pabse I I

British Obesity llnd MLtabolie Speei<ilist SoLiety
Notes to tlie fi iiiancial Statejneiits for tlie Yeai. F41)(led 3 l O¢tob¢i' 2025 (coiitinued)
2 liicoii)e li￿1￿ dnnAtiOllSJ gi'aiiis aiid legici¢s
Tot*1
2025
Gciici'il
2024
Gi?iits Iivin orl*er cliarittes
50,1100
50,4QO
32,733
50,400
50,400
32.733
Utii'esti'ieted
funds
Geiiei'al
Total
fundg
Total for 2024
32,733
32,733
3 liicoitte fyoim chA Yltttble ?ctivitÈes
IlnttstrÉtled
fiiiid$
Gejieral
Total
2025
I'otal
2024
AnnLial sciei?tific rneetiiin and i'elaied evenis
Meiiibersliip subsci'ipitai)s - indiwidki&l aiid Corporare
274.713
204,210
274,71 i
?04,210
195.629
?76,OfO
478,9?3
478.92)
471,679
Uiiyosti'ictcd
funds
Geiiei'al
TotAI
futids
Totnl for 2024
471,679
471,679
4 1iii'estJiient intoine
Uni'estricte
fuiids
CeiJerAI
TotAI
fuiids
liiiei'est i￿ce1Vable and similai. incoine-
Intei'es¢ Itceiv?L ble 01) baiik dewsi15
945
94S
Ttktal for 2025
94.f
PagTe l ?

Britisl) Obesity ynd MLtaboli¢ Si)ecialist SuLiety
Notes to the Fiiianeial Stateinents foi. tlle Year En(led 31 Oetobei. 2025 (coiitiiiued)
% Otlier iiiconie
Unt'e5ti'ÉcÉed
GeiierAI
2025
2024
3,610
706
6 ENpeiidituie oil eliai'iiible #ctivities
Ilni'esti'icted
Re51rlcted
Total
Total
2024
Cemeiil
Note
eveiTrts
147,9¥3
147,9¥.4
163,931
NBSR reseai'cli aiid
adminisliulion
Sui'gical Suppoi'i
Lead
Graiii fundiiig of
46,649
46.649
29,205
3,000
3,000
.3,1100
3.000
3.000
Allocated sUI)port
costs
100,49?
14,05?
100,492
14,052
93,381
1,384
Goveriiance cosis
265.f?7
49,649
31$ 176
290.901
Analy$is (bf tliAritAble Mctiyities expellditui'e
fiirtds
Geitei'al
Tothl
Total
2024
C.onfe¥ence cos15
Costs of related eveiiis diii'in£ coiiference prograimine
Otlier event costs
'rraiiiing Day costs
132,050
9,774
6,159
132.OSO
9,774
6,159
131.766
9,082
19.550
147,983
147,983
161,931
Gnni fuiidiiig i'e11L ie5 1() bui3ai.tes pl￿vided Lo two individuals.
Pa¥)e 13

Bi'ilish ObLAsity And Metabolic Specialist SoLjet}'
Notes lo the Fii)ancial Stateinents foi. tlie Ye&i' Ei niled 31 October 2025 {coi)tiiiued)
7 .4iiilvsi$ of uoi'tl'llgiioe ￿11￿ siippoi't C0515
Allocnteil sllpi)oi't co%t5
Unj'estricted
fuiid5
Ccncral
TotAI
21J2.5
'rotal
2024
Se¢i'etarial aiid adiiiii)isrrdtive costs
68,120
2,349
2,291
68,120
57,404
2.468
2,310
66
Website costs
Pi-ii)ting. postage and slationeiy
Registratioii fee.%
2,291
32
2.927
21.069
2,927
21,069
1.155
2_58
2.291
Siindiy expeisses
Ti'avel aiid subsistellce
Baiik ￿nd payinetii facility chai%tyes
,359
2,457
2.291
100,492
100,492
93,381
Govei'iiRnee costs
Uiiyestricted
futhds
GtJiei'AI
Totgl
2025
Tot*1
2024
1,384
Legal aiid coiisultiiig fees
Oilier goverii&nce costs
6,784
5,855
6,784
5,855
14.052
14.Q52
Othei. govw'iiaiice Costs Irlates lo Coiniiiittee nieering cosis.
8 Ti'ustees i'emunei'atioii oxijciises
£224 {?024.. £865) L)f expeiise5 w¢r¢ ¥eimbEirsed lo oiie ol'tlie Ti'uslees duvihur tlie year.
No Iru5tees. noi t￿Y persoiis contte¢ted witl) theiiTr: liave I'eceived aiiy i'eiiiiinei'atioii froiii tlie cliarily diiL'lll¥ the
yeai..
No Iruslees liav¢ received aiiy oilier beiiefjis froiii Il)e cliai'ily dui'jnu tlie vear.
Parre 14

Briti¥h Obesity an(1 Metabolic Si>Leialist SociLtv
Notes to tlie Fiilancial Stateineiits foi. tlie Yeai. Et nded 31 October 202_% (continued)
StgffLOSt
Tlie cliiirÈly hnd iio eimployees dliriiig (lie peritsd.
2025
2024
1.384
Tlie Lliarity is a irLTjsleJrd ch&rity aiid is tlieyefort exenipt fi'oiii taxation.
12 Debtoiy
2024
Tiade debtors
Prei)ayiii¢nt5
V AT recove1￿bLE
29,010
14,00?
27,404
72,886
79,448
1?4.197
114,292
13 CAsh ¥tnd t2Lsli equtv%leiits
2024
Cash &t b*￿k
1,044,760
833.129
14 Ci'editois: aiiiouiit5 falling due ivitliin ont yoxi.
2024
Tiide ¢redi1013
Ac¢i'uals
21,513
,640
,300
21,319
Pagie 15

Bi'itish Obesity aiid MLAtab()lic Speeialist Society
Notes to tlie Fiiiancial Stateineiits for the Ye411' Ei ih(le(131 ()ctober 202£ (coiitiiiued}
15
No¥e￿ibel.
Resource5
exptn(Ic
2024
'esoui'ee$
Of tober 2025
Iliii'estri¢tL,d fuii(Is
Geiieriil
Uiiitsiricled lunds
849,985
533,878
1265.5271
Restricted flind5
NBSR Trseairli and
65,233
10,884
146.649)
11,0001
18,584
7,814
SiiiL>ical SLIPPOI'I Lead
Total rtsttr'icteil fuiid5
76,117
149,6491
26,468
Total furtlls
926.102
533.878
(315,176
1.144.804
BAlnMce 49t
Noweiiibei.
lilcul￿1￿£
resoui'ees
Resoiii'¢e5
B￿lalIce Ht 3
October 2024
2023
Uiiiesti'ict¢il fiilld5
Geffl2ernl
Uiiresli'leted funds
603,563
505.118
12SS,696)
849,985
R¢$tfLCted
NBSR t'cseaiLh and
94,438
13.884
129.?05)
13.000)
Sui¥%i¢al Sui)Iiori Lead
10,884
'rotal restri¢t¢d fuiids
108,322
1.32,2051
76.117
TotAI fui)ds
505.118
(290,9011
926,102
Tlie specifiL pui'poses foi. whicli rlie fuiids are lo be applied ale as follows..
Tlje SSL fuiid5 11 I'c fiiiids IEceived to siipi)ort a SiirL¥ical Support Lead foi. tlie specialtiy editcalion of Iiealthcair
professiotbals iii tlie aira ut. Bariali'ic Sui'geiy.
Tlie NBSR ¥esiiicled fuiids ale futids collected froi)i NFIS Ti'usts aiid HQIP for the piiri)ose of fulfillin￿ Iheii.
NBSR (laiabase.
PaLie 16

British 01)esity and Metabolic Speci4ilist Society
Notes to tlie Fiiiancial Stateineiits for the Year n(le(131 Oetobei. 2025 (eontiiiued)
6 .411ry￿ 1)'sis of iiet #ssets betivetii fuiids
Uni'estrieted
ruiids
Genei'al
Totil fuiids at
31 Octobti.
Resti'icfed
fuijds
Cui'j'ent asseis
,129,638
-19,319
112.8511
1.16%,957
124.153)
Total nei as5eis
26,468
1,144.804
Iliiresti'icted
fuiids
G¢neral
TalAI lutJd% Ht
31 Oetobti.
2024
Resti'icted
f￿￿￿5
859.065
19,0801
88,356
112,239)
947,421
121,3191
Total net assets
849,985
76,117
92().10?
17 Related pAI'ty trAiis#etioD.8
Tliere lvei'e no L'elated part), tiansaciions in ili¢ year.
Page 17