2025-07-31-accounts

Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

Charity registration number 1193550 (England and Wales)

BRITISH SOCIETY OF NEURORADIOLOGISTS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Dr O Thomas (The Chair of Standards
	Sub-committee)
	Dr L Carlton-Jones (The Chair of The
	Training and Education Sub-
	committee)
	Dr T Das (The Treasurer)
	Dr I Craven (The Honorary Secretary)
	Dr S Stivaros (President)	(Appointed 1 September
		2024)
	Dr S Mills (Chair of Academic sub-
	committee)
Charity number	1193550
Registered office	63 Lincoln's Inn Fields
	London
	WC2A 3JW
Independent examiner	Simon Brown BA ACA DChA
	Azets Audit Services
	Bulman House
	Regent Centre
	Gosforth
	Newcastle Upon Tyne
	NE3 3LS
Bankers	Lloyds Bank plc
	PO Box 100
	Andover
	United Kingdom
	BX1 1LT

Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

CONTENTS

	Page
Trustees report	1 - 4
Independent examiner's report	6
Statement of financial activities	7
Statement of financial position	8
Statement of cash flows	9
Notes to the financial statements	10 - 17

Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

TRUSTEES REPORT FOR THE YEAR ENDED 31 JULY 2025

The Trustees present their annual report and financial statements for the year ended 31 July 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "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).

Objectives and activities

• To promote high standards in the clinical practice of diagnostic and interventional neuroradiology throughout the UK;

• To promote the place of neuroradiology as a core discipline of the clinical neurosciences;

• To advise and collaborate with regulatory and professional bodies regarding development of guidelines and standards for the practice of diagnostic and interventional neuroradiology (which includes standards for facilities, delivery of service and professional abilities);

• To support the clinical practice and continuing professional development of UK neuroradiologists;

• To ensure, in collaboration with the Royal College of Radiologists, the General Medical Council and any other relevant body, that training and education of neuroradiologists are appropriate and of a high standard;

• To monitor and advise on the number of UK neuroradiology trainees and training posts in order to assist in balancing supply of and demand for neuroradiologists;

• To stimulate and encourage research and research networks including ethical collaboration with radiological and therapeutic equipment manufacturers and in particular to support the scientific evaluation of equipment and devices by high quality trials;

• To develop and maintain relationships with national and international professional bodies relevant to neuroradiology;

• To foster communication with patient groups; and

• To promote neuroradiology to medical students, junior doctors and trainee radiologists as a rewarding and enjoyable career.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Fundraising disclosures

The charity is required to report how it deals with fundraising from the public. The charity does not use a professional fundraiser or commercial participator to raise funds. Any monies raised direct from the public follows all guidelines set out by the Charity Commission and UK law in every respect. We respect the privacy and contact preferences of all public donors.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Achievements and performance

There are several significant achievements in the last year.

• The BSNR annual scientific meeting took place in Bristol on 2-4 October 2024, preceded by the annual Trainee Day. Both were successful meetings with rich educational content, well-known national and international speakers from multiple disciplines and excellent feedback from delegates and sponsors.

• The popular 'Grand Rounds' programme, fostering collaboration with neuroradiology colleagues and societies accross the world, was continued through the year.

• Highly successful 'on-call neuroradiology' study day to be repeated the following year.

• Successful delivery of the 1st ST1-3 (Specialty Trainee Ye 103) level Neuroradiology course commissioned by NHS England.

• Support for RCR/BSNR travelling professors.

• Award for Pump priming research grant for a research project in Neuroimaging.

• Multiple poster, presentation and essay prizes for trainess as well as medical students to encourage engagement with neuroradiology as a discipline.

Financial review

Policy on reserves

The calculation of free reserves is based on the definition included in the charity statement of recommended practice (SORP), which provides recommendations for accounting and reporting for charities. The trustees have examined the requirements of the charity to hold free reserves - those reserves not invested in tangible fixed assets, excluding long term liabilities, or disignated for a particular purpose.

The Trustees considered it would be appropriate to hold the equivalent of costs associated with two failed events, which would equate to holding approximately £90,000 to £130,000 in free reserves.

At the year end, free reserves were £216,638 (2024: £175,121 ), an increase of £41,517 in the year. Free reserves are currently positioned above the level that the trustees would ideally prefer to hold.

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Plans for future periods

BSNR has a number of exciting plans for the coming year.

• Preparations for the next annual scientific meeting in Manchester in October 2025. As in previous years, a pre-conference trainee day and parallel Neuroradiographers’ conference are being arranged. Sponsorship is being pro-actively sought to offset rising conference costs.

• A mixture of online and hybrid face-to-face meetings of BSNR executive committee and the subcommittees have been planned to help continue the excellent progress made over the past year, whilst limiting costs associated with face-to-face meetings.

• Continuation of successful Grand Round webinars, with engagement from national and international societies and hospitals.

• Continued delivery of the ST1-3 Neuroradiology course.

• Delivery of a diagnostic neuroradiology course for Mechanical Thrombectomy credentialing(commissioned by NHS England).

• Membership databases are being reviewed and overhauled to improve administrative tasks.

• Grants and awards are planned to be awarded as in previous years.

Structure, governance and management

The BSNR is a society of Neuroradiologists, who are practitioners of a field of Radiology which specialises in the imaging and non-invasive treatment of neurological diseases. It was established in 1970 and is currently in the 50th year of existence. The society is constituted by members and trustees.

BSNR registered as a Charitable Incorporated Organisation (CIO) on 16 February 2021, having previously been an unincorporated membership association.

The BSNR has 5 trustees.

They are as follows: Dr O Thomas (The Chair of Standards Subcommittee) Dr L Carlton-Jones (The Chair of The Training and Education Sub-committee) Dr T Das (The Treasurer) Dr D Mitra (The President) (Resigned 31 October 2024) Dr I Craven (The Honorary Secretary) Dr S Stivaros (President) (Appointed 1 September 2024) Dr S Mills (Chair of Academic sub-committee)

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Resigned in the year ended 31 July 2025:

Dr D Mitra

The current trustees are appointed for the following terms:

•	President for 2 years;
•	Treasurer for 4 years;
•	Honorary Secretary for 4 years;
•	Chair of the Academic Sub-committee for 3 years;
•	Chair of the Standards Sub-committee for 3 years;
•	Chair of the Training and Education Sub-committee for 3 years
Currently there are four categories of Members.
(a)	Full Members:
•	Radiologists who hold a substantive consultant post in		a
	neurosciences centre and whose primary professional interest		is
	the practice of neuroradiology including clinical practice, research
	and education.
(b)	Senior Members:
•	Members who have retired from the clinical	practice	of
	neuroradiology.
(c)	Associate Members:
•	Radiologists who have an interest in neuroradiology, trainees		in
	neuroradiology, or other persons with an	interest	in
	neuroradiology, who do not fulfil the criteria to be Full Members.
(d)	Honorary Members:
•	Distinguished medical practitioners, working in	the field	of
	neurological sciences.

Details of the process of appointment of trustees and members are available in the BSNR constitution.

The executive committee is made up of the trustees, trainee representative and a representative of the next annual conference organising committee. In addition, there are a small number of co-opted members. The executive committee and the three sub-committees meet times a year and meetings are minuted. Further details can be obtained in the BSNR constitution.

Key Management Personnel

The Trustees have appointed an administrator on a freelance basis to aid with an increasing administrative workload for educational and secretarial activities, with a pay level set according to standard NHS pay banding based on the qualifications and experience of the administrator (equivalent to band 7 ‘Agenda for Change’ pay rate).

The board, who give their time freely and no trustees received remuneration in the year, have considered who the Key Management Personnel (KMP) of the charity, as noted in the Reference and Administration section. Together with the board, these KMP are those in charge of directing and controlling, running and operating the activities of the charity on a day to day basis. The pay of the KMP is reviewed annually and normally increased in accordance with average earnings. The trustees benchmark against pay levels of other charities and similar organisations within the sector and the region. Pay levels are set using this information together with the budget and forecast information, ensuring that the charity can afford any proposed increases. The board then agree any uplift to remuneration.

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 JULY 2025

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 and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards 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 operation.

The Trustees are responsible for keeping sufficient accounting records that 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.

The Trustees report was approved by the Board of Trustees.

.............................. Dr T Das (The Treasurer)

Trustee

16 July 2026 Date: ...........................................

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRITISH SOCIETY OF NEURORADIOLOGISTS

I report to the Trustees on my examination of the financial statements of British Society of Neuroradiologists (the charity) for the year ended 31 July 2025.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

• I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Simon Brown BA ACA DChA

Azets Audit Services Bulman House Regent Centre Gosforth Newcastle Upon Tyne NE3 3LS

17 July 2026 Date: ............................

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2025

Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 2 20,355 - Charitable activities 3 125,142 - Total income 145,497 - Expenditure on: Charitable activities 4 103,980 - Total expenditure 103,980 - Net income and movement in funds 41,517 - Reconciliation of funds: Fund balances at 1 August 2024 175,121 23,302 Fund balances at 31 July 2025 216,638 23,302	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 20,355 20,350 - 125,142 69,016 - 145,497 89,366 - 103,980 36,407 2,850 103,980 36,407 2,850 41,517 52,959 (2,850) 198,423 122,162 26,152 239,940 175,121 23,302	Total 2024 £ 20,350 69,016
		89,366 39,257
		39,257
		50,109 148,314
		198,423

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

Notes Current assets Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets The funds of the charity Restricted income funds 14 Unrestricted funds 15	2025 £ 3,706 271,259 274,965 (35,025)	£ 239,940 23,302 216,638 239,940	2024 £ - 202,563 202,563 (4,140)	£ 198,423
				23,302 175,121
				198,423

16 July 2026 The financial statements were approved by the Trustees on ......................... .............................. Dr T Das (The Treasurer) Trustee

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2025

2025 Notes £ Cash flows from operating activities Cash generated from operations 18 Net cash generated from investing activities Net cash generated from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2024 £ £ 68,696 - - 68,696 202,563 271,259	£ 82,561 - -
		82,561 120,002
		202,563

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

Charity information

British Society of Neuroradiologists is a charitable incorporated organisation, a registered charity in England and Wales. The address of the registered office is 63 Lincoln's Inn Fields, London, WC2A 3JW..

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Donations and legacies

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Donated services and facilities

Where services or facilities are provided to the charity as a donation that would normally be purchased from our suppliers, this benefit is included in the financial statements at it's fair value unless it's fair value cannot be realiably measured, then at the cost to the donor or the resale value of goods that are to be sold.

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Membership income

Membership income is due annually from the members of BSNR and is recognised in full in the period is it received.

Sponsorship

Sponsorship income is received in association with hosting the annual symposium. The income is recognised when the entity has been informed of entitlement to the funds and any conditions linked to the income have been met.

1.5 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 are allocated on the portion of the asset’s use.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Website costs

3 years straight line

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Income from donations and legacies

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Membership fees	20,355	20,350

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

3 Charitable activities

	Charitable	Charitable
	income	income
	2025	2024
	£	£
Sponsorships	13,599	45,090
Delegate fees	56,018	12,061
Course fees	55,525	11,865
	125,142	69,016

4 Charitable activities

	Charitable	Charitable
	Expenditure	Expenditure
	2025	2024
	£	£
Amortisation of website	-	3,968
BSNR Training day	-	2,850
Website costs	1,113	801
Sundry expenses	6,327	3,313
Annual committee meeting costs	687	-
Grants and awards	12,726	2,500
Course expenses - speakers fees	13,485	-
Annual conference costs	64,517	20,566
	98,855	33,998
Share of governance costs (see note 5)	5,125	5,259
	103,980	39,257
Analysis by fund
Unrestricted funds	103,980	36,407
Restricted funds	-	2,850

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

5 Support costs

Support costs Governance costs 2025 £ £ £ Examination fees - 1,570 1,570 Accountancy - 2,650 2,650 Bank charges - 905 905 Penalties - - - - 5,125 5,125 Analysed between Charitable activities - 5,125 5,125 Governance costs includes payments to the examiners of £1,570 (2024- £1,440) for examination fees. 6 Net movement in funds 2025 £ The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements 1,570 Amortisation of intangible assets -	2024 £ 1,440 2,500 1,019 300
	5,259
	5,259
	2024 £ 1,440 3,968

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

All of the trustees obtained membership in the year, paying the standard membership rate for that year.

8 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
	2025	2024
	Number	Number
Total	-	-
There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

There is no remuneration of key management personnel.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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BRITISH SOCIETY OF NEURORADIOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

10 Intangible fixed assets Cost At 1 August 2024 and 31 July 2025 Amortisation and impairment At 1 August 2024 and 31 July 2025 Carrying amount At 31 July 2025 At 31 July 2024 11 Debtors Amounts falling due within one year: Prepayments and accrued income 12 Creditors: amounts falling due within one year Notes Deferred income 13 Other creditors Accruals 13 Deferred income Other deferred income Deferred income is included in the financial statements as follows: Deferred income is included within: Current liabilities Movements in the year:	Website costs £ 30,102 30,102 - - 2025 2024 £ £ 3,706 - 2025 2024 £ £ 30,625 - 200 200 4,200 3,940 35,025 4,140 2025 2024 £ £ 30,625 - 2025 2024 £ £ 30,625 -	Website costs £ 30,102 30,102 - - 2025 2024 £ £ 3,706 - 2025 2024 £ £ 30,625 - 200 200 4,200 3,940 35,025 4,140 2025 2024 £ £ 30,625 - 2025 2024 £ £ 30,625 -
		30,102
		-
		-
		2024 £ -
		2024 £ - 200 3,940
		4,140
		2024 £ -
		2024 £ -

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

13 Deferred income Deferred income at 1 August 2024 Resources deferred in the year Deferred income at 31 July 2025	(Continued) - - 30,625 - 30,625 -	(Continued) - - 30,625 - 30,625 -
		-

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

	At	1 August	Resources	At 31 July	At 31 July
		2024	expended		2025
		£	£		£
Neuroradiological Symposia Charity		23,302	-		23,302
Previous year:	At	1 August	Resources	At 31 July
		2023	expended		2024
		£	£		£
Neuroradiological Symposia Charity		26,152	(2,850)		23,302

The society received income in the year ended 31 July 2020 amounting to £33,814 from the Neuroradiological Symposia Charity as a result of the giving charity being wound up. The income is to be used to provide training costs to the value of £3,000 per year.

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

	At 1 August	Incoming	Resources	At 31 July
	2024	resources	expended	2025
	£	£	£	£
General funds	175,121	145,497	(103,980)	216,638
Previous year:	At 1 August	Incoming	Resources	At 31 July
	2023	resources	expended	2024
	£	£	£	£
General funds	122,162	89,366	(36,407)	175,121

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Docusign Envelope ID: DCAAF062-E3D5-860F-8105-4F48E4119E87

BRITISH SOCIETY OF NEURORADIOLOGISTS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

16 Analysis of net assets between funds

Unrestricted Restricted funds funds 2025 2025 £ £ At 31 July 2025: Current assets/(liabilities) 216,638 23,302 216,638 23,302 Unrestricted Restricted funds funds 2024 2024 £ £ At 31 July 2024: Current assets/(liabilities) 175,121 23,302 175,121 23,302 17 Related party transactions There were no disclosable related party transactions during the year (2024 - none). 18 Cash generated from operations 2025 £ Surplus for the year 41,517 Adjustments for: Depreciation and impairment of tangible fixed assets - Movements in working capital: (Increase)/decrease in debtors (3,706) Increase in creditors 260 Increase in deferred income 30,625 Cash generated from operations 68,696 19 Analysis of changes in net funds The charity had no material debt during the year.	Total 2025 £ 239,940
	239,940
	Total 2024 £ 198,423
	198,423
	2024 £ 50,109 3,968 28,094 390 -
	82,561

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