REGISTERE CHARITY NUMBER: 1xrn rt ofthe TTreS and d fthancial Statementsforthe Year Ended 31 Detember 2024 McGrath HartlÈy 5 Westt>rook Court Sharrow Vale Road Sheffield South YLvkshire Sll 8YZ
forthe YearEnded 31 Denber 2024 Report ofthe Truslees Independent Examintes Report Ststement of FlnanclalAdi¥il*s BatarKe Sheel Notes kn the financlal statements 7kn
lry the Year Ended 31 tlerem The truste£5 present their report with the financial statements of the (harity for the year ended 31 Dettrnbef 2024. The trustee5 have adoptetl the provisions of Atcountin8 and Reporting by tharitie5.' Statement of Recommended Practsce appIlble to tharities preparin8 their accounts in accordan wtih the Financk41 RepoFtin8 Stsndard applicable In the UK and Republicof I7nd IFRS 102) leffectwe ijanuary 20191. OBJECTIVESAND ACTivmES Obiectlves and awns To provide a forum lor the study of the origin, natural histtry and treatment of spinal deformitie& In furtherance of the objettwes, the Society shall.. 11 Attempt to ensure the highest posgble stsndard5 of mawement for individuals with spinal defLYmities. 21 Promote. finance and organise research and dLwelopment in the field of spinal def¢ymlt5. 31 Educate the community in general. medical practiLionets and a5souated professN>nals in the most effetbve method5 of retognition, prevention. treatment and lon8 temi mana8ement of spinal defmities. 41 The Socièty accumulate funds and receve donaticms tofurtherthÈ ab obiecti¥es. The Society operates throughout Endand and Wale5. Publc benefft The trustees have paid due regard to guidarKe issued bythè Charity Commission in decidi what activities the thartty should undertake. ACHIEVEMENTS AND PERFORMANCE Charitable artN[e$ The British Scoli0515 Sotiety IBSSI has continued to support spinal deformity patients, SearCherS investyting spinal deformities and clinician5 who treat spinal deformity patient In 2024, the Society had a successful year. The ass Annual meeting was held in Bimingham, run by the team from Norwich. This was due to a lath of approwiate venues in Nonich due to the ever increasing 5iie of the membership of the Society. The meeting irKluded joint 5e55ions with the Brrtish knety of Intra¢yrat' Neurophysio108y. and the National Paediatric Spinal Anaesthetists. The BSS played a vital role in the planning of the Britspinè 2025 meeting plned for Manchestw in April 2025. Annual fe from an increasin8 membership wwe recewed during the year now that the SLKiety'5 websrte and membership subscrtption pro(Ess is up and runnin& FINANCIAL REVIEW nancial poylion The balance of unrestricted fund5 amounts to £3736 as at31 Detnber2024131 December 2023- £324,6021. During thÈ period the charty received inwme totallire £58.69912023 - £75.2341 and inwrre(l expenditure totsllin8 £9,41512023- £23,264) giving net income for the yeartotJlin8 £49.28412023- £51.9701. The BSS 2024 Scientific meeting went ahead this year and income from this meeti is actrued in the financial ststements totaifing £28,732. The was no Brttspine meeting in 2024 asthese are held ekry b¥D year5. Page I
Britrth Scofmis e Year Ended 31 December2024 FINANCIAL REVIEW Reserves policy It Is the policy of the dtsrity that unrestricted funds whith have rjot been designated or a spÈeific use should be maintained at a level equivalent to £ICO.(th. The trustee5 consider that rer at level will ensure that the Society suffioent reserves to deèl wth the risk of a cancdled scienttfic meetin& or a failed 8tttspine meetin8. As at 31 December 2024. unrestricted reseTves totslled £373.886 whith is in eXS of the reserves policy. The charity 15 looking into V43VS to make use of the unrertNcted fund balano and bring It in line wtth the reserves policy. This indudes planning on continuing to donate a larger Sum to sister organisations. sponsiirship of a clini1 leadership lellow p95t wa5 approved in 2020 and fvnds have been allo(3ted to pumpprime 3 stQJdy on 3 national document about adult Spinal Surgery. A new Re5earth committee has been created under the adershiP of Professor Adrian Gardner. which will be supported under ivs tem)s of referen to faulitate researth into spinal deformity- The first output of this research drive is a 5ucce55ful bid for a iointjv wnsored researth proFrt at Aston Unrversity into Cervical spine problems. There is an agreed lunding dri¥e in conjunclion with our sster charity ORUL and our felbw spine 50cietythe 8ritish Association of Spine Surgeon& FUWRE PLANS The annual scientific rneeting for 2025 is activety being anned in London at CcwJnty Hall on 12-14th November. The 2026 meeting is being organi5ed by the Nottin8harn team. and the meeting will lebrate the 50th Anniversary of the Society. The 2027 meetin8 is already 5t3rting to tske shape. and is planned for NewcasLle. The Charity has delivered a number of online educational and training webinars, which have been successful and 11 attended. The intention Is to continue with this mode of delivery in addition to future face to f MeIng5, and will act as an additional resource tothe scientific rneetins. StIlUCTURE. GOVERNANCE AND MANAGEMENr Go¥ernw)g document A5 of 21 Ortober 2022. the SLKiety re8tstered wth the Charity Commssion a5 3 (haratsble Incorporated Organisation (CIO) with the Charity number I2(779. The Souety isgoverned by a constitution adopted 21 Octobèr 2022. OrrJni5ational strudure The Society h35 UP to 9 trustees who seNe for up to 6 ye5 and wh) a elerted by the Executive Cornmittèe. The trustees are re5pon%ble to the Charity Commissioner5 for the proper condurt of the Society in pursuance of its objects. The Executive Committee 15 Èlected by the membership at the Annual Generdl Meetiw usually consisting of around nine cornmittee tHembers. The Executive Committee cony5ts of the Presiden¢ the Trns*. the Secretaryrrreasurer and six eletted rnembers. The elected members shall seNe f¢x the years on the Executive Committee and be eligible for re-@trIOn for a period of up to five years. The EXÈCuti Committee is respor6ible fo the proper administration of the Society. REFERENCEAND ADMINISTIIAMVE DEfAIiS Registered Charity number I2779 Prlncipal addr¢55 The Royal College of Syr8egns of England 3843 Lincoln's Inn eldS London WC2A 3PE Page 2
oflhe Twslees ar Ended I tle£tmber 2024
rtheY Trttffte5 L M Breakwdl VJ35ani N OxboTrow A Acole Ireswed 2yill20241 N Eames D Ftnder j3PP(¥nted 2uiU20241 Afjardner E Baylev S M(thi¢ar%8ai•b Indwdent Examlner sutr.ali McGrath Hartley S WestbTDok Court Sharrow Vale Road Sheffield South YLYk5hire Sll 8YZ TRUSTEES. RESPON5181LITY sfATrIV The trustees are respjnyble for preparry the ReFQrt oftheTnJstees * tl fin1 ststunents in aceordarKe applKabk13w aThJ United nedn Wnlt¢dKhOGer8tyWled Accwntin8 Prattl1. Chariry law require5 the tru51ees to pware ststrfflents for eath financial year. UihdEr th31 law. the trustees have eletted to prepare the firtar1 ststemtrts in ?Xrtydae with Unitsd 631]¥ Attepted A¢cotsntyll prattl (United Kingdom AtttrJntinRStartdard5>KI apFknblelawl. Sats5fd that th¢y 8Jve a true and lair ol the state of affaif5 tsf the chority a)d of tl rEUlceS a applicatiw of resources. induding the incotne and pwerthre, of th¥ity Illat In Neparmg t financsal 5tatemeDts. the Irustee5 ¥rÈ required to . seiettsuitsb accounting5¢ then appwthem obsef¥e the meth¢)ds and n0pS in the (hritie550RP. make judeements and estknates thatare rea50blE prewme that the charity wim wntinue in busines5. The trustees ar¢ rewnsible for keep proper acc1¥ rec(¥ds Whkh Tryth ble Jcwracy at any time the finanoal position of the charity and to e)abk them to eDgJfe that theftharial atements comptyf with the Chities £r 2011 and The tharity (N£¢TrtS and Re[s) ReyAati5 I18. are aTso responsible for safquardirgthe assets (Ott tharlty and hen¢e for rea5(# stepsfor the F•tTrn aro dEteclioA of fraud and other wre8uLvrtyes. The inwee5 are respty5ykk for the mjintenafi aThl kntegrity of the tharity d fffla tharivs website. LeEi4atian •Jb the Uniied 8o¥errriY¢ tt weparath State may differtrom SÈgislation in other Jur1$. inform¥tio0 Incl on dlatiON of fit)antA] Apwo¥d ofthe bjard oftyLUtees on 30 Oaokn 2025 aN15wdon its behalf*: L M 8reakwell.Tn
Inde ndtnt Examinerf5 Re to the Tru5teesof Independent examknef'5 report to trustees ofBritish S¢oknsis Sodety I report to the charity trustees on my examinatbon of the aoUnts of British Scolb05i5 Socièty (the Trust) for the year ended 31 December 2024. Responsibilitie5 and basis of report As the charity trustees of the Trust YOU are rwn5ible for the preparation of thè act>)unts in accordan¢e with the requirements of the Charities Att 2011 {Ihe ACYI. I report in respert of my examination of thè Trust's accounts carried out undw Section 45 ofthe Att and in orrying out my examination I have followed all applicable Direcbons gi¥tn by the tharity CormSsiOn under Sectirn 14515llbl oftheAtt. Independent examlne¢s statement I have completed my examination. I confirm that material matters have tome to the examination brivinE me cause to believe that in any material respetr. attention in connettion with accounting record5 were not kept in respect of the Trust as required by Sectn 130 of the Act: or the accounts do not accord wrth those records: or the accounts do not comply with the applicable requirements conmIng the forin and content of counts set out in the Charities (Accounts ond Reports) Regulation5 21X)8 other than any rEquirement that the accounts gNÈ a true and fairview which 15 n(rt a matter conshyered as Part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to whbth attention should be drawn in this report in order to ènable a proper understanding of the accounts to be reached. James Salim FCCA Sutton McGrath Hartley 5 Westbrook Court Sharrow Vale Road Sheffld South Yorkshire 5118YZ 31 October 2025 Page 4
fFI forthe YearEnded 51 tlecemlm ZOZ4 Period 2VIO122 to 3V12123 Total fvn(ts Year Endéd 311Iy24 Unrestrlrted fund Note5 INCOMEAND ENDOWMENTS FROM Donations and legacies 1.923 Charitable a¢tbVit Charitable actwities 772 63,193 Investment income 9.928 10,1 Totsl 4699 75,234 EXPENDITLIRE ON Charitsble Zrtivrbes Charitable actltieS 9A15 23,264 NET INCOME 49284 51,970 RECONCIUATION OF FUNOS Total funds brou6ht fonward 324.602 272.632 TOTAL BJND5 CARRIED FORWARD 373/86 324.602 The notes form part ofthese finala1 Statefits Pa¥e 5
Britth Storm15 Soc" 311)ecember Z024 2024 unStrIttQd 2023 Total funds CURRENT A5SErs Debtors Cash 3- bank and rn hand io 107A32 276379 98.848 235,010 384AII 333.858 CY¢ECMTORS Amtsuntsfauing dwIthin or year li {25) 19.2S61 NEf CURRENT ASW5 3n 324.602 373W6 324.602 324,602 FUND5 Unrestricted fvnds 373A86 324.$02 TOTAL F(IIIDS 37386 324,602 The finènual staten*nts were the Bo¥d of Tnw and authwtsed for issue on 30 Ottotrer 2025 and wÈrÈ signed on its behaFF ty. L M )rtth4.TrU5tee
ftrthe Year Ended 31 December 2024 ACCOUNT]NG POUCIES Basis of preparin8 the finan¢ial statem The finanoal ststements of the charity. which is a puilic benefit entity under FRS 102. have been prepared in accordan with the Charities SORP IFRS 1021 'Acwunting and RepLting .'by Charities.. Staternent of Recommended Prartice applicable to chartties preparing their accounts in acEordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffectrye l January 20191.. Finanoal Reportyryg Standard 102 The Finanuèl Reporting Standard applicable in the UK and Repubtic of Ireland. and the CharitiesAct 2011. The finanoal statements have been prepared under the historical c05tconvention. Incorne All income is recognised in the Statement of Finanaal Acbwties once the tharity has entidement to the funds, it is probable that the income will be received and the amount can be measured reliably. Membership sutssttiptions Income from meMbehIP subscriptions is 0gne in the Statemert of Fina bis and is swead eventy ¢)verthe peri¢)d to whith each subscripticn relat al Activit5 on an accruals Interest ReceiTAble Interest on funds held on deposit induded when receivable and this is rrMIlY upon notrfication of the interest paid or payable by the ban Donations and Legacies h donations are recognised on reIPt. Other dOnatS are reco8nised once the tharity has been notified of the donation. unless performance con(fition5 requtre deferral of the amount. Legacies are recognised on reIpt or otherise if the charity has been notified ol an irnpending distribution, the amount is known. and receipt is experted. MeÈtin8 piofft Income is reco8nised once the charity has entittement to the funds tt is probable that the income will be ived and the amount can be rreasured reliaiAy.The income is a¢¢rued rf rectived after the year end but relate5 to the current year. Expentture abilittes are recoÈni5ed a5 expendtture as soon as there s a legal or constructi¥e obliqation committing the tharrty to that expenditure. it is probable that a transfer of e¢oN¢mit beneftL% will be required In settlement and the amount of the obligation can be measured reliably. Expenditure accoted lor on an accruals basis and has been c151fIed under headings that aggregate all cD5t rdated to the cat ory. Where costs cannot be directty attributed to partitular headiw they have been allocated to acbvities a basis consistent with the use of resources. Taxation Thè charity is exemptfrom tax on Irs charitae ac[NeS. Fund aCtting Unrestrirted funts can be used in ac(J)rdan with the Char[ble objettives at th discretion of the trustees. Restritte(l fvnds can only be used for parti£ular restricted purposes wtthin Restrictions arise when specified by the donor or when fvnds a raised fw partic the objects of the tharity. larre5tricted purposes. Further explanation of the n*ure and purptse of eath fund is induded i statements. the notes to the financial Page 7 continued...
Notes to the nancIal Statements. contw)ued tr the Year Ended 31 De£embpr21)24 ACCOUNTING POUCIES- cmtinued Cash and cash equivalents Cash and cash equivalents indude eash in hand. held at call wth banks. other short-terni liquid investments with original maturities of three months or le, and bank overdrafts. Bank overdrafts are shown within borrowin8s in current Itabilitie GOI a>n¢em The financial statements have been prepared on a 8oin8 concern ba%& The experted futurt income and expenditure. together with current reserves allows the charity to coniinue as a gomg conrn. CRITICALAccoupmNG JUDGEMENTS AIID KEYSOUIKES OF ESTIMATION UNCWANTY Its the 3pplic3tiort of the tharitys accounting policies. the trustees a required toimake judgements, estimates and 3SSUrnPtions about the carrying amount of assèts and li8bil¢tiÈs that are notireadily appant from other sources. The estimates and associated sUMptIOnS ¥e based on historical eXElenCe and other factors that are considered to be reJevanL Actual results rnay differfrom these esbmatr The estimates and undertyir8 assumptions are re¥ie*ed on an orÉoing basis. Aevi5ions to jnt1g estimates are recognised in the per1 in which the estimate s mised where revision affects only that period. or in the period of the revtsion and future ped$ where the revision affetts both current and future periods. DONATIONS AND LEGAOES Period 22110122 to 31112123 Year Ended W12124 Oonations and legacies 1.923 INVEStMENT INCOME Period 22110122 to 3ty12123 Year Ended ail12124 Bank interest receable ,1 Page 8 continued...
mber2024 INCOME FROM CHARITABLE ACTIVrnES Period 22110122 to 311IV23 Total athities Year E0ded jJiliz124 .' Charitable l activities Bssevents Subsuiptions 29W7 I275 51Ag) UJ33 63,193 CHARITAgLE ACTIVITIES COSTS Dirert Costs Isee note 71 Support costs (see note81 Tots15 Charitable actNÉtyes 3.165 9A15 REcfcosTS OF CHARITABLEAcrThitnES Period 22110122 i3VW24 3V12123 Web costs Research Fundin8 Tra¥el & meeting expenses Course fees 50 SAX)O LO87 811 10.920 6250 17,818 Pa8e9 continued...
th KnaKia5 Ststements.(ontMI ft>rtheY l December 2024 SUPPORT COSTS Governance Costs Charitable activities 3,165 Governance costs includes c05tsto the indepentlent e¥aminertotsllin6 £2.W12023- £2.6941. Support costs, include(l in the above. a as folliy4¥5: Governance c¢)5ts Period 22110122 to 31112123 Totsl attivities Yp¥ Ended 13V12124 Charit3ble actNities Insurance Bank charges Sundries AttountanLy and legal fees 315 361 612 3,165 TRU5TEES' REMUNERAn(*4 AND BENEFITS There were no trustees. raTuneration or 0thoJ ber)effits fw the year ended 31 period ended 31 December 2023. December 2024 nor foi the There were no trustees. expenses paid for the year ended 31 Dember 20 31 December 202 nor for the period ended io. DEBTORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR 2024 2023 Trade debtors Aecnjed income Prepayments 24J93 aoA24 52.615 75,750 23,098 107A32 98.848 Page 10 tontinued...
Notesto the FntIal State ntin ber 2024 IL CREDITORS: Amoupifs FAWNG DUEwftHIN ONE YEAR 2024 2023 Trade ryeditors Deferred income Accrued expenses 2,580 4.341 2.335 lo25 9.256 Deferd income totslling £6,¢XKJ12023 - £4,341) is induded ab¢Ne and relates movement in the year is a5follow5= annual subscriptions. The 2023 Balance brought forward at the start oftheyear Amount released to incfme Amount deferred in theyear 4341 14341) 6mO 2.289 12,2891 4.341 Balan rried forward at the end of the year 4.341 12. MoVEmEP IN FUNDS Net K)vement bn funds At 31Y12/24 At Vl124 Unrestricted Generdl fund 3242 49284 373W6 TOTAL FUNDS 324.602 373W6 Net movement in funds, Included In the above area$fl0Ws. IornIng resources Resources expended ement fvnds in unreStritt funds General fund [9015) 49284 TOTAL FUNDS (9A15) 49284 Page 11 continued...
ntin ar Ended 31 Dttember2024 12. MOVEMENT Y4 FUNOS- ¢ontlnued Comparati¥es for nwment in ld5 Net ffjovent in hjnds At 22110122 At 12123 Unrestricted funds General fund 272,632 51,970 324,602 TOTAL FUNDS 272.632 i 51.970 324,FA)2 Comparative net movement in funds. induded in the abobt are as foll( lrtoming resources Resources | expended ement funds Unrestrirted funds General fund 75,234 123,2641 51,970 TOTAL FUNDS 75.234 123.2641 51,970 13. RELATED PARTY D15CLOSURES There were no related party transattions forthe year ende(131 Dettmber2024. Page 12