REGISTERED COMPANY NUMBER: 15157620 IEngland and Wal6$1
REGISTERED CHARITY NUMBER: 1209S24
R8port of tho Tru$t80$ and
Flnanclal Ststem8nts for the Year Ended 30 3optsmb8r 2025
BIOS CENTRE
Knox Cropper LLP
Chartered Accountants and Slalutory Auditors
Offlcg SuSte 1
Haslemere House
Lower Street
Haslemere
Surrey
GU27 2PE

BIOS CENTRE
Contents of the Financial Statoments
for tho Year Ended 30 Soptombor 2025
Pagg
Report of thg Trust99¥
Report of tho Indopend•nt Examlnor
statgm*nt of Flnanclal Actlvltlos
Balancg Shoot
Notss to tho Flnanclal statements
9 10 21

BIOS CENTRE
Roport of th8 Trust985
for the Year Endod 30 8Bptembor 2025
The Trustees, who are also dlrectors of the charlly for the purposes of the Companles Act 2006. present Ihelr
report with the financial statements of the charfly for the year ended 30 September 202S. The Trustees have
adopted the provlsi¢ns of Accounting and Reporting by Charities.. Slalemenl ol R6commend8d Practicg applicabl
to charllies preparlng Ih&ir accounts In accordance wllh the FSnancSal Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 leffectlve 1 January 20191.
OBJECTIVES AND ACTIVITIES
Alms and Objectlves
Blos Cenlre's obleGt5 ore lo promote research and educallon In bloelhlcs for the publlc benefit including wilhoul
Ilmilalion by conducllng orsupportlng the development of research whlch leads to the publlcatlon of peer-revlewed
articles and other malerlals of an educallonal nature and by convening galherfngs of researchers and other
educalionalisls to review, dl$¢uss and ¢rilique researBh and discourse in the field ol bioethics, includlng
conslderalion where appropriate of the interplay between core principle3 of14ippocratic thought and olhei rel&vanl
ethlcal prlndples appllcable in ¢ontemporory bloolhlcal contexts.
The Bios Centr8 ha5 pursued theso alms through the carrying out of researoh by Centre staff and assoclales,
leadlng lo the publication of Peer-￿V￿eWed and more popular articles, and through hosting a full programm• of
semlnars and lecture5 on b5oelhlcal Issues.
Publlc beneflt
The TTuslee8 have referred lo the Charity Commlsslon's publish&d guldance on the public benefit requirement
under the Charfjlles Act 2011 when reviewlng Blos Centre s alms and oblecllves. and In planning future activities.
In particular, the Trustees conslder how planned aclSvllles will conlrlbuta to the aims and objectives sel and lake
care to ensure that all research publlshod by and in the name of Bios Cenlrg Is proporly dlsseminaled.
ACHIEVEMENTS AND PERFORMANCE
Blos h83 had a productive year In term¥ of publications, seminars and presentations. Grant fundlng from the Trust
that made Ihlg possible wa8 in tranches, of £70,000 and £60,000 for years onè and two respectively, but the
unconditSonal nature of the grant meant that the total ol bDlh In5talmenls had to b• r•cognl$ed In the ￿r$t perlod
of account. As a result, wa started the financlal year with free reservgs brought forward of £59,481. Approxlmalely
£27,500 was ralsed from donations and inlarasl in the year, up from £7,059 In the prlor period, enabling the Centre
to start the 25126 flnanclal year wlh free reserves equivalent to ju51 short of three months, rurinlng costs and
new grant fundlng awards already secured by the dale of Ihls report.
Prèsontatlony and mootlng$ holdlattended
SIX Centre semlnar8 In¢ludlng a panel dlscussion were held overthis period and a total of 545 people had watched
the resulting vSdeo$ by the Ilme of wrlllng. Semlnar presenters came from a range ol academic backgrounds and
countries (the UK, Ir&land. Australia and the USI and seminars werg well-recelved by partl¢lpanl8 who, agaln,
oame from various counlrles and backgrounds.
Staff lectured In bloelhlcs al the Intern811onal Theologl¢al Inslllule, Trumau, and in moral phllosophy at the
University of Nolre Dame (London Campus) and presented al Gonferences Such as the UK Clinical Ethics NeNvork
Conference and th& Oxford Global Health and Bioethics Inl¢rnatltsnal Conferenc8. Stsff 4180 attended other
conferonce8 and webinars and ne￿Tked with madlcal prolessionals and others.

310S CENTRE
Report of tho Tru5tegs
for the Year Ended 30 Septembor 2025
Rosoarch, publlcatlons and other work
Peer-revlowod publl¢alions by Centro ro$¥archers ovar this period included papers in the American Joumal of
8ioethics, the Journ81 of Modicine and Phrfosophy, HEC Forum, v0￿e& in 5ioelhics, Cureus, Nurs& Educatlon I
Practice. Tha NewBloGlhlcs, Fonjm dlQu8dernl Costituzlonall. DlrilllCompar8tl. and the Journ81 of M8dlcalElhlcs
blog. Staff also produced monthly newsletters for 8ubscrlber&, carried out peer-revlew for bioelhlcs journals and
continued to study and WTSle on bioethical topics, thus conlribuling lo bioelhlcs research and educatlon across a
range of areas.
PLANS FOR FUTURE PERIODS
The Centre plans an in-depth exploration of the topic of continuous deep sedation In palllative Caro and related
toplc5 In end of life care, to begin earfy in 2026. A COUTsebook on medlcal ethlc5 is also planned.
FINANCIAL REVIEW
Flnancial Rovlow
The re8uII for the year was a deflck of £42,14312024.. £59.4818urplusl. A defick w88 expected aft8r unre8trlcled
grgnt incomo of £60,000 glven In relallon to the year ended 30 September 2025 had lo be recognlsed in the
prgvlous perlod. Although no furthpr granlswerg rec9ived In the year Income frolll donations In¢reased slgnlficanlly
to £26,860 {2024'. £8,504) and bank interest increased lo £67112024.. £5551. There was no income from legacies.
Investmont pollcy and obl8cllvo$
Bios Cenlre's investment powers arg sgt out in Ils Mftmorandum & Artlcles of Assodatlon. Day lo day cash flow
management Is delegated lo the Treasurer and the Director, who act in accordance with policies agreed by the
Trustees. The Investment objective for any funds held in excess of immedlale needs is lo generate the best rale
of relum avallable ftom Interest bearing accounts. Funds expected lo be avallable In the short or médlum term
may bg Snve$led inlow volalilily net asset value money market funds,
R•$&rv&s pollcy
Al the year end Blos Cgnlre had only unrestrlcted funds. Blos C•nlrg ha8 no endowed or p?rman8nl funds. Note
15 lo the Accounts gives more Information about reserv8s. Total funds held as al 30 Soptomber2025 wero £17,338
in surplu$12024.' £59,481).
Bios Centre's reserves policy Is lo bulld up and rnalnlaln a level of fre8 re3eNes that wlll allow Servlce conllnulty
and sufficient time to adlust in a planned and robu$l manngr lo any signrficanl future change in resDurce8. Having
revlewed the practical appllcalion of similar Poli￿8$ for other organlsalions wlhln the charllable and voluntary
sector, whlch range from Indlcallve free reserve levels of 3 months, operating expenditure lo 3 years, lolal costs
requlremgnt, the TrusleBS aim lo hold free re5erve5 equlvalenl to be￿en 6 and 12 months, operollng expendllure.
At 30 Sepl8mb&r 2025'fr8e reserves, not lied up in fixed assets or by reslricted purposes were £16,919 In surplus
12024.. £58,922). Theso free reserves amounted to 23% of lolal budgeted revenue costs and deprecialign for th&
comlng year, {2024.' 83Vh) compared ￿th a target of befv￿en 50% and 100%. Despite thi$ shortfall il 1$ the
oplnlon of the Trustees that a ¢ombSnafjon of r8seNe8 Carried forward and future income from grants and
fundraislng wll be adequate lo fulfil the overall obligations of Bios Cgnlro for Ihg next financlal year, and for a
period of al least 12 months from the dale of this report.

BIOS CENTRE
Rèport of tho Trustags
ferthe Year Endgd 30 Septsmb•r2025
STRUCTURE, GOVERNANCE ANO MANAGEklENT
Goveming docum8nt
BIOS Centre was incorporated 0$ a charflable Cornpany limited by guarantee on 23rd September 2023. Its
governlng documentB are the Memorandum and Artl¢les of Association (revised 2024). The Centre is registered
th the Charity Commlsslon under the Charilles AGI 2011.
Appolntment, in(luctlon and tralnlng of new Trustsos
New dlreclors (who are al80 Tru8lee8 of the charilyl may be appointed by ordlnary resolution or by a vole of the
dlrectors. From Ilme to Ilme, the Trustee5 review the composillon of the Board in order to gnsure that an
appropriate mlx of skS118 and compelencle51s represented, and to Id8nlify any speciflc induction or tralnlng needs
that TTuslees might have. Blos Centre make3 use of publicallons avallablè from the Charlly Commlsslon to a8slst
Trusteès to undarsland Ihelr dulles.
REFERENCE AND ADMINISTRATIVE DETAIL3
Règlstergd Company number
16157620 (England and W8le81
R8gl$terod Charlty numb9r
1209524
Rgglstgrod offlco
3i¢J Floor
86-90 Paul Street
London
EC2A 4NE
Tru8tg9$
Dr F T Contatto- ChaSr
Prof P R Casey
Prof D S Oderberg lappolnled 22.07.25)
Prof G Pezzlnl {appolnted 22.07.251
J P Alherton FGA- Treasurer
Indgpgndonl Examlngrs
Knox Cropper LLP
Chartered Accountants and Slatulory Audhors
Offl¢e Sulle 1
Haslemere Hou8e
Lower Street
Haslemofe
Surrey
GU27 2PE

BIOS CENTRE
Rgport of thè Trustses
for the Yoar End&d 30 Soptembor 2025
STATEMENT OF TRUSTEE8' RESPONSIBILITIES
The Trustees (who are also the directors of Bios Cenlrg for the purposes of company lawl are re3pon8ible for
preparfng the Report of the Trustees and the financial slalem&nts in accordance wllh appllcablo law and Unltgd
lQngdom Accounllng Standard3 Iunlled Klngdom Generally Accepted Accounting Practic81.
Company law requires the Trust¢e8 lo prepare flnanclal gts18menls for each fln8nclal year whlch give a true and
falr vlew of the 81ale of affalrs of the charitabl• company and of the Incoming resources and appll¢allon of
resources, Including the income and expenditure, of the Charitable company for that perfod. In preparlng those
rinanclal slalemenls, th9 Trustees are requlred lo
select suitable accounting policle$ and then apply them conslstently.,
observe the methods and prlnclples In the Charity SORP.,
make ludgeTnanls and estimates that are reasonable and prudent.,
prepare the flnancial slalemenls on the golng concefn bA8I8 unless il is inappropdate to presume that Ihe
charllable Company wlll conllnue in busine$$.
The Trustees are responsible for k&eplng proper aCcoL*nI￿n9 records which dlsclose with rgasonable accuracy al
any lime the financial position of thg charflable company and lo enable them lo ensure that the financlal 3talemenls
¢omply wlh th• Companies Act 2006. They are also re8pon5ible for Safeguardlng the assets of the charitable
company and hence tor laklng reasonable slaps for the pievenllon and delectlon of fraud and other Irregulafllles.
Th1$ report has been prepared In accordance vlth the speclal provlsions of Part 15 of the Companies Act 2008
relating to small companies.
Approved by order of the board of Trustees on 17￿ March 2026 and slgned on ts bghall by:
F T Contallo- Truslge

Indepondgnt Examlnor's Roport tu the Truste9¥ of
Blos Cgntro
FOT thg Year Endod 30th S•ptgmbgr 2025
Indep•ndent •xamlnerf8 roport to tho trustsos of Blos Cgntro Company'l
I reportto the charmy Iruslee3 on my ex8mln8tlon of the accounts ofthe Company for the year ended 30 Septembor
2025.
R•sponslbllltl88 and bas1$ of report
A8 the ¢harty's Iruslees of the company land also Its dlre¢lors for the purposes of company law} you are
responslble for the preparallon of the accounts in accordance wth the requlremenls of the Companies Act 2006
{'the 2006 Acl'l.
Havlng 8atl8fied myself that the accounts of the Company are not requlred lo be audtted under Part 16 of the 2006
Aol and ar9 ellglble for Independent examlnatSon, I report In resp¢¢l gf my oxamlnallon of your Charity's accounts
as carried out under Section 145 of the Charilles Act 2011 I'lhe 2011 Act'l- In carrying out my examlnallon I have
followed the Dlreclions given by the Charfty Commi88ion under Section 145151 Ibl of the 2011 Act.
Ind8p8ndant •xamlner'$ statsmant
I have completed my 6xgmlnallon. I confirm that no matters have come lo my gttanllon In connectlon wlh the
examination giving me cause lo believe..
accounting records were not kept in respect of th& Company as required by S¢¢lion 388 of the 2006 Act., or
the a¢counls do not accord wSlh those records., or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
¥equiremenl that the ac¢ounls give a true and falr vlew which 18 not a matter considered as part of an
independent examination., or
the accounts have not been prepared in a￿OrdanCe wllh the methods and prlnclples of the Slalemenl of
Recommended Practice for a¢¢ounling and repgrting by charities lapplicable lo charities preparing Ihelr
accounts In accordance with the Financial Reporting Standard applicable in the UK and RepublSc ol Ireland
(FRS 10211.
I have no concerns and have comg across no other matters In connecllon wllh thè examlnallon lo whlch attenllon
should be drawn In this report in order lo enable a prop8r underslandSng of the acco(tnls lo be reached.
Matthew Elkins FCA
Knox Cropper LLP
Chartered Accountants
Offic& Suite 1, Haslem8r8 Hous
Lower Street
Haslemere
Surrey
GU27 2PE
.2026
Page 5

BIOS CENTRE
Statèment of Flnancial Actlvities
for tho Y&ar Ended 30 Septsmb•r 2026
2025
Total
fund5
2024
Total
funds
UnreslriGted
funds
Restricted
furK15
Notes
INCOME AND ENDOWMENTS FROhl
Donallons and legacles
26,860
26.860
136,504
Charitable actlvlties
Investment Income
671
671
555
Total
137059
EXPENDITURE ON
Raising funds
4,577
4,577
4,928
Charllable activ6tie5
72.650
Total
NET INCOMEIIEXPENDITUREI
Tran8f•rn between funds
142,1431
142,1431
B9.481
15
Net movemgnt In funds
142,1431
142,1431
59.481
RECONCILIATION OF FUNDS
Totsl funds brought foNard
59,481
59,481
TOTAL FUNDS CARRIED FORWARD
17.338
17.338
Thg note$ form part of Ihosg flnancial slalamen15
Page 6

BIOS CENTRE
Balan¢¥ Shoot
30 Saplgmber 2025
2025
2024
Nol88
FIXED ASSETS
Tangible as$el8
12
419
559
419
559
CURRENT ASSETS
Debtors
Cash at bank and In hand
13
799
60,965
657
23,974
61.622
CREDITORS
Amounts falllng due ￿thIn one year
14
17.0551
{2,70DI
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIA81LITIES
17,338
59,481
NET A88ET8
FUNDS
Unreslricled funds
Reslricled funds
16
17,338
69,481
TOTAL FUNDS
The note5 form part of these flnanclal statements
Paga 7
¢ontlnued...

BIOS CENTRE
Balanco Sheot . contlnuod
30 soptgmber 2025
For the flnanclal year In qugsllon, the company was entllled to e¥empllon under sedon 477 ofthg Companies Aot
2006 relallng lo small companles.
No members have required the company lo oblaln an aud￿ of ts accoun18 for the year In question In accordance
th secllon 476 ofthe Companles Act 2006.
The directors acknowledge their responsibility for complying with the requiremen15 of the Act wlh respect to
aceountlng records and for the preparatson of accounts.
These flnanclal 8lalemenls have been prepared In accordance the provlslon5 appll¢able lo Gharilabl
companles subject lo the small companlos r&gime.
The financlal statements were approved by the Board of Trustees and aulhortsed for153ue on 17th March 2026
and were slgned on Ils behalf by..
F T Contatlo- Trustee
J P Alherton- Trustee
The notes foim part of these financial 51alemen15
Poge 8

BIOS CENTRE
Not98 to thg Flnancial Stat0ment5
for thg Y8ar Ended 30 Soptember 2025
ACCOUNTING POLICIES
Ba$l$ of pr¢parlng the financlal statsmBnts
The flnanclal $latemÈnls have been prepared In accordance wllh Accountlng and Reportlng by ChaTille5'.
Slalemgnl of Recommended Pra¢lice applicablo lo charftles preparlng Ihelr accounts In 8ccordance wlh
the Financial Reporting Standard applicablo In the UK And Republic of Ireland IFRS 102) Second Edlllon
Issued In October 2019 - (Charities SORP IFRS 1021), the Financial Repcrtlng Stsndard applioablg In the
UK and Republlc of Ireland IFRS 102) and the Companies Act 2006.
Bios Centr8 moets the deflnltson of a publlc benefit enllty under FRS 102. A88et8 and118bllllles are Inllially
recogni5ed al hlstorl¢al cost or transaction valu• unless otherw58 slated In the relovanl accounllng pollcy
nolelsl.
The charitable company has taken advantage cf Paragraph 3131 Sch 4 of the Companles Act 2006 and
adapted CompAnles Act foimals of accounts to reflect the charitable nature of the COfTipany's aclSvS1I89.
B508 Centre Is a company Ilmlled by guarantee, Incorporated In England and Wales, and has no sharo
capital. Every member of the company gUorantee8 to contribute a maxlmum of £10 on winding up. 11$
registar&d Office is silual&d al 3￿ Floor, 86-90 Paul Slr$el, London EC2A 4NE.
The finan¢lal statements are prepared In In slerlSng. which Is the lunctlonal currency of th& company.
Monetary amounts in thos9 financial slalemenls are rounded lo the nearest £.
crftlcal ac¢ountlng judgements and k•y 80urces of •stlmatlon uncortalnty
Deproclalion - The depr8¢lalk)n of fixed assets 1$ based on management's e51imale of Ih&lr useful Ilve8
which is kept under review.
Incom
Incomo from voluntary 8ourco$ and lundralslng
Income Includes voluntary sources of Income such as charllable donation, grants, glfls (￿th related lax
recovery where appropriatel, legacles. appeals and collections. The cost of runnlng these programmes
during the perlod was £4,928 and Ihls is included within the headlng 'raising funds, shown under
Expenditure, and in Ngte 4. The follo￿n9 spe¢lfic pollcle8 are applled lo partkulaT catogorles of voluntary
incomo and fundraising.
Unrestrlcled voluntary donations and glfts are aecounled forwhen fhey are received, as Ihls Is the polnl
al which the necessary detail becomes avallable lo allow them lo be entered Into the accounlSng
record8,' 11 Ss also the point al which they become sufflclenlly certain lo b& recognised. Legacle8 are
slmilarly accounted lor when re¢elved unless there Is sufficient reliable Inlorrnalion for them lo be
accounted for earller.
Reslricled Income is acetsunled for within Reslricled Funds when 51 is re¢eivable Ilf Blos Centre ha8
been nolifiedl. Grants, where enlillemenl is not condltional on the delivery of a speC￿lC performance by
the charity, are recognised when the charity becomes uncondlllonally enlilled lo the grant.
Expenditure related to Roslricled Funds 1$ matched lo Income accordanoe wllh the terms ol the
award or grant.
Page 9
contlnugd...

BIOS CENTRE
Noto8 to tho Flnanclal Statempnts - contlnugd
for tho Year End&d 30 September 2025
ACCOUNTING POLICIES - Continued
Incomo
Donalod $eTvlces, facilities, and other glfts and donallons in klnd are a¢¢ounled for the Slalemenl of
Financial Activities when they are received and al an appioprlale value lo the charity where this Can
be quanlllied and where malerlal. CoTrespondSng addlllon3 to Flxed Assets, Stock or operallng costs
are made according lo the nature of the Item. The value ol servlces provlded by volunteers has not
been Included these accounts.
Income from charltablè actlvltl•s
Aotivilles whlch further the charltoble obleclives of Bios Centre Include..
Re$earch and publlcallons in the field of BloelhScs', and
Lectures. seminars and events
In some ￿$95, these activill8s havo polgntlal lo glve r15e to 50urce8 of oper?Ilng Income from 8ponsor8hip,
royallles, contract fees. $ervtce level agreemanls and lickel sales. No such income was recelved In the
perlod. Any such arrangements would be lightly govèrned by the Centra's 'Poll¢y on Research Partners
and Sponsors, or 'PolScy on Seleollon of Speakers,. Portngr8 and Sponsors., and AdvertislnglDisplay of
Publlcgllon5 al Bios Contre Events, a5 approprlale lo ensure that the Centre malnlains hlgh standards of
Inlegrlly and credbbllity in ils sele¢llon of and Inl8ra¢lions with partners, Sponsors, speakers and
publl¢allons.
In the case of dlscrelionary grants awarded lo Blog Centre by charStable OT philanlhioplc trust8 and
foundations, gach grant maker wll have its own appll¢ation and monSloring proceduras, and awards are
usually sublecl lo annual renegoliallon or finlle periods. The costs of sourcing, negotiating, managing and
reportlng upon such lunding arrangemgnls are accounted for as a cost of provlding the relal•d $ervices.
Any Income from contracts and other forms of agreément lincludlng some described as 'granls'l, where
rglaled lo performance and spe¢iflc dellverables, ￿11 be accounted for as the ¢harfty eams the rlght lo
consideration by Ils perfomiance. Any fees wlll be accounted for when recelvable.
Expgndltur•
Expendlture Is recognlsed on an accruals bas15 as Ilabilllies are incurred. Bios C8nlro Is not reglslered for
VAT. Expendilur81s allocated to the followlng cg51 cenlres uslng methods generally accepted in the so¢lor
Ilhe ACEVO model for ￿81 analysis, adapted lo ensure complSanc& wllh the Charities SORPI..
Costs of Ral8ing Funds,. Includln9 both dlrecl and Indirect allocations of payroll cost and admlnlslratlve
overhead, and direct costs associated wllh allracllng voluntary in¢orne and carrylng out fundralslng
a¢￿'vItieS.
Support Costs Includlng Governance Costs,. Include diroct and indirect costs of complylng wllh all
necessary conslilullonal and slalultsry requirements ol the charllable oompany and Ils slraleglc
managomenl and rlsk assessmentlmanagemenl procedures.
Charflable Aclivilitts costs., comprlslng those Costs incurred by the charity In the dellvery of 118 acllvllles
and service8. 11 includes both directly allrlbuled ¢o$ls, and allocallons of indirect costs and overhead8
that are necessary lo support them and wilhoul which il would not be possible lo continue them.
P8ge10
continued..,

BIOS CENTRE
Note$ to th? Flnancial Statsments - contlnuod
for thg Y•ar Endgd 30 S•ptsmb•r 2025
ACCOUNTING POLICIES • contlnuad
Exptndltu
Atl ¢¢sls are allocated be￿89n Ihesg cost centres (expendllure calegorles) on a falr and conslslenl basls
inl8nded lo reflect the ustr of the resource. Many types of c031 include items that can be directly allribuled,
as well as a pool of costs Ihgt are doall with by apportlonmenl uslng an appropriate basis Such a5 Staff lime
allocatlon, or another reasonable ludgemenl of consumption. The Information sel out In Notes 4 10 7
summarlses the outcome of del8Sled cosl allocatlon5 based on the ACEVO model a8 explalned above.
Tanglbla flxgd assèts
Assets are capilalised wh8Te their indlvldual value exceeds £500. Fixed Assets are slated al ¢osl.
Depreclallon is provided on all tangible fixeil agsols al rale8 calculated lo write off the cost of valuallon,
less esllmaled resldual value, of each asset avgnly ove1118 expe¢led useful Ilfe on a Stra￿hl-lIne basis. The
rat8s usad in each category are a8 follows..
Office & IT equlpment
5 years
Whtrre depreciation is charged against assets represenllng reslrlcled and designated funds, Ihls
depreclalion is charged ggalnsl that lund as il arises. The carrylng valu•$ of tangible fixed assets are
ravlewad for Impalmienl If events OT changes in clrcum8lan¢ès Sndlcale that the carrylng value may not be
rgcoverable.
Stocks
Stocks are valued at the lower of ¢081 and nel reallsable value, after maklng allowance for Obso￿te and
sjow-movlng ￿ern$.
Taxatlon
The Gharlly Is gxempl from corporallon lax Sts charftsble acllvilles.
Fund accounting
Unreslrlcled fund8 arè defined as grants and other Income recewed or generated for Ihe oblectivgs of the
Qharty wilhtsul further specified purpose and whlch are available as general funds, bul which may be
required for committed projects or deslgnated by the Trustees for ¥pedflc purposes.
Reslrlcled funds can only be used for parts'cular restricted purposes wllhln the object8 of the charity.
Rgslrlcllon8 a￿se when spedfied by the donor or when funds are ralsed for particular r&stricled purposes.
Further explanatlon of the natUT8 and Purpo￿ of each fund Is Included In the notes lo the flnanclal
slatemenls.
RKerv08
Bios Centre recognises that accounllng reserves are not always represented by avallable Ilquld assel8.
Note 15 sets out how reserves I'fund8'1 are representèd at the balance sheet dale. Additional detall Is
also glven In Ihg Trustees, Report. The Trustees have sel an inltlal largel to hold batwagn 50% and 100%
of total budgetgd ￿$ts for the ensvlng year In acce35lble free re8erve8.
Page11
continued...

BIOS CENTRE
Notes to tho Flnanclal Statèm•nt8- ¢ontlnued
fortho Ygar Endgd 30 Saptsmber 2025
ACCOUNTING POLICIES - contlnuèd
Golng Concgm
No mal6rfal uncertalntles that may cast slgnlflcant doubl about Ihg ablllty of the company lo contlnue as
golng concern have been Ident6fied by the Trustees. The Trustees plan Ic> keep the ¢harlly as a golng
concern lo pursug the Ams and Oblectlves sel out In the Trustees, Report.
Debtots
Trade and other debtors are recognlsed at the set118menl amount due after any trade dlscount offered.
Prepaymen15 are valued al the amount prepald net of any trade discounts due.
Cast at bank
Cash al bank and cash In hand Include8 cash and short term highly Ilquld Snveslrnents with a Short malurfty
of three month8 or less from the data of a¢qulsilion or Dpenlng of the depo$ll or slmilar account.
Crndltors
Cr¥dltors and provlslons are recognlsed where th8 charfty has a present obllga￿on resumng from a past
event that will probably result in the Iransfar of funds to a Ihlid party and the amount due lo settle the
obllgalion can be measured or esllmaled rellably. Credllors and provislons are normally re￿gnIsed at Ihelr
settlement amount after allowing lor any trade dlscounts dLIe.
Page 12
onllnued.

8108 CENTRE
Note$ to the Financlal Statomgnts - continu8d
for the Yoar Ended 30 Septfjmbor 2026
DONATIONS AND LEGACIE3
2025
Total
funds
2024
Total
fundg
Unrestricted
fund8
Ra$lrlcted
funds
Donations
Legaoies
Grants
26,860
2fj,860
6,504
130000
26,860
Grants rec8lv8d, Induded In th8 above, are as follows..
20215
2024
Other granl$- SPUC Eduoallon and Research Trust
130 000
Included In the grant from SPUC Educallon and Resèarch Trust was £60.000 recelvablo In the 2024125
finan¢lal year.
INVESTMENT INCOME
2025
Totsl
funds
2024
Total
funds
Unrestricted
funds
Reslrfcled
funds
Deposit account interest
871
671
555
671
671
555
Page13
conllnLied...

BIOS CENTRE
Not95 to the Flnanclal Statomonts - contlnued
for tho Year Endad 30 soptember 2025
RAISING FUNDS
Ralslng donatlons and legaclos
2025
Total
funds
2024
Total
funds
Unrestric18d
funds
Restricted
funds
staff costs
Insurance
Premisas & utlllllos
Communications & IT
Prlnllng & Promollon
Other costs
Fundralglng
Support ¢osts1gee note 71
3,975
27
22
35
3.975
27
22
35
4,196
20
23
23
332
183
332
183
665
CHARITABLE ACTIVITIE8 COSTS
Dlre¢l
Costs (See
note 61
Support
cost$ (see
note 71
Totals
Research and semlnars
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
2024
staff costs
Insurance
Premi588
Communlcallons & IT
Relerence malgrial & con8umab1è5
other co315
Prlnling & promotion
60,9S1
413
340
639
61,834
292
334
32
32
12
Page 14
continued...

BIOS CENTRE
Notès to the Financial Statements- contlnuod
for th8 Y8ar End•d 30 S•pt•mb¢r 2025
SUPPORT COSTS
2025
2024
Ralslng funds
Rasearch & serninars
183
665
Support costs, Included In the above. are as follows..
2025
Total
fund$
2024
Total
fund8
Research
& 8emlnar8
Ralslng
funds
Legal and profe$$ional fees
Accountancy & compllance
Communlcatlons & IT
Bank ¢harges
Stsff costs
Depreclatlon
7,140
900
956
873
431
131
1,244
131
57
28
930
459
139
1,32S
140
81
1.325
140
2.810
183
NET INCOMEIIEXPENDITUREI
Net In¢omel(expendllurel is slated after ¢hargingllcTedlllngl'.
2025
2024
Deprecl8tion- owned assets
Independent Exèmlnerfs remuneratlon
140
930
140
900
TRUSTEES. REMUNERATION AND BENEFITS
There were no TTuslees' fftmuneralion or other benefits for the year ended 30 September 2025 or Ihg
perlod 23 September 2023 to 30 Seplembfjr 2024.
TrusteDs' 8xpons•$
There were no Trustees, expenses paSd forlhe year ended 30 Seplembgr 2025 orthe perlod 23 September
2023 to September 2024.
Page 15
conllnu8d...

BIOS CENTRE
Noto$ to the Flnancial Stat8m•nt8- contlnu•d
for th9 Year Ended 30 Soptombor 2025
10.
STAFF COSTS
2025
2024
Stsff costs..
Wages and salarle8
Soclal 5e¢urlty c08ts
Pension contrlbulions
62,6Q1
63,542
67,355
The averagg monthly number of emtAoy8e8 durlng fhe year wa8 a8 follows..
2025
2024
Charltable actlvllles
There were no employee5 whose employee beneflts exceeded £60,00012024'. nill.
Key management personnel compri$* the trustees and the Cenlre's dlr9clor. Total employee beneflls
payable to key management personnel for the period amounted lo £26,50012024'. £26,500).
Page 16
conllnued.,.

BIOS CENTRE
Notes to the Financial Statomgnts - contlnued
for th• Yo•r Ended 30 September 2025
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
unreStr￿ted
nds
Rèslrlcted
funds
Total
Yunds
INCOME AND ENDOWMENTS FROM
Donallons and legacie$
136,504
136,504
Charitable acllvllv&$
Investment income
555
555
Total
137059
137 059
EXPENDITURE ON
Raising funds
4,928
4,928
Charitoble ac1￿11[e3
Total
Nel gain$ on inve$lmen18
NET INCOMEIIEXPENDITUREI
Transf•rs botween funds
59,461
59,481
Not movèm8nt In funds
59,481
59.481
RECONCILIATION OF FUNDS
Total funds bmughl forward
TOTAL FUNDS CARRIED FORWARD
Page17
contsnued...

810S CENTRE
Not•s to th• Flnan¢lal Statemonts- contlnugd
for tho Year Ended 30 S•ptembeT 2025
12. TANGIBLE FIXED ASSETS
Office & IT
equipment
Totals
COST
Al 1 October 2024
Additions
Dlsposals
699
699
At 30 September 2025
699
699
DEPRECIATION
Al 1 October 2024
Charge for year
Ellminaled on dlsposal
140
140
140
140
At 30 September 2025
280
280
NET BOOK VALUE
AI 30 September 2025
419
419
Al 23 Saplember 2024
559
559
Page 18
continued...

B103 CENTRE
Notes to tho Flnanclal Statements - contlnugd
fortho Yoar Endgd 30 Septsmbèr 2025
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Other debtors
Prepayments and accrued Income
799
799
1& CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026
2024
Trade creditors
Social security and olher taxes
Other credllors
Accruals
Deferied Sncomg
54
691
5,396
934
737
687
396
900
15.
ANALYSI8 OF NET A83ETS BETWEEN FUNDS
2025
Total
funds
2024
Totsl
funds
Unraslricled
funds
Re3tricled
funds
Flxed assets
Current assets
Current liabi1111¢8
419
23,974
419
23,974
559
61,622
Page19
conllnued...

8108 CENTRE
Notgs to tho Flnanclal Statements - ¢ontlnuod
for Iho Yaar End&d 30 SoPt¢mbor 2025
16.
MOVEMENT IN FUNDS
Nel
movement
In funds
Ti8n8fer8
be￿en
funds
At01.10.24
At 30.9.25
Unrostrlctgd funds
General fund
59,481
{42,1431
17,338
Re3trictgd funds
Rèslrfcled funds
TOTAL FUNDS
59.481
42 1431
Net movement In funds, Included In the above are as follows..
Incoming
resources
Resources
expended
Galn5 and
losses
Movement
In fvnd8
Unr9Strlctod funds
General fund
27,531
(69,6741
142,1431
Rastrlct•d fvnds
Reslricled funds
TOTAL FUNDS
Page 20
conllnued...

BIOS CENTRE
Nvtes to tho Flnanclal Statemènts - contlnuod
for the Year Endod 30 SgPtgmb$r 2025
16.
MOVEMENT IN FUNDS - contlnuod
Comparatlvgs for Movemont In Funds
Nel
mDvement
In fund3
Transfers
betwe?n
fund$
At 23.9.23
At 30.9.24
UnTeStrlct8d funds
General fund
09,481
59,481
Restrictod fund$
ReslrS¢led funds
TOTAL FUNDS
Nel movement In funds, Included In the above are a8 follows..
Incornlng
resource$
Resources
expendgd
Galns and
losses
Movement
n funds
Unr•strlct•d fund$
G8n8ral fund
137,059
177,5781
59,481
Restrlctod fund5
Reslricled funds
TOTAL FUNDS
137 059
17.
RELATED PARTY TRANSACTIONS
During the year John Atherton, a Irusloe, advanced an intero81 free loan 01 £5.000 lo the ¢haTily lo be
repald In the followng financlal year.
Page 21