REGISTERED CHARITY NUMBER: 214508
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **FOR**
**THE MEDICO-LEGAL SOCIETY**
## **THE MEDICO-LEGAL SOCIETY**
## **CONTENTS OF THE FINANCIAL STATEMENTS**
**for the year ended 31 December 2024**
||Pages|
|---|---|
|Report of the Trustees|3 to 9|
|Report of the Independent Examiner|10|
|Statement of Financial Activities|11-12|
|Statement of Financial Position|13-14|
|Notes to the Financial Statements|15-17|
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## **THE MEDICO-LEGAL SOCIETY**
## **REPORT OF THE TRUSTEES for the year ended 31 December 2024**
The Medico-Legal Society is an unincorporated registered charity (No. 214508) governed by the Rules of the Society as approved by the Trustees of the Society and by the Council of the Society at meetings on 11 May 2023; adopted by the Society at its Annual General Meeting on 8 June 2023; and approved by the Charity Commission for England and Wales on 24 October 2023. Part 2 of the rules R 13(1)b and R16 (1)c were modified and adopted by the Society on 13 Jun 24.
The Medico-Legal Society's registered address is: 182 Goldhurst Terrace London NW6 3HN
## **TRUSTEES**
The following Council members have served as trustees in 2024:
## **From January to June 2024:**
Dr Tania Francis
Dr Sarah Galbraith
Professor Rachael Mulheron
Mrs Anne Raikes
Mr Simon Readhead KC
Dr Mark Tarn
## **From July to December 2024:**
Dr Tania Francis
Dr Sarah Galbraith
Professor Rachael Mulheron KC (Hon)
Mr Michael Owen
Dr James Pattison
Dr Mark Tarn
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**REPORT OF THE TRUSTEES – CONTINUED for the year ended 31 December 2024**
## **THE MEDICO-LEGAL SOCIETY**
## **COUNCIL MEMBERS**
The following individuals were Council members for the period 1 January 2024 to 31 December 2024: Mr Charles Bennett (1 Jan 24 to 30 Jun 24)
Ms Ingrid Bifar (1 Jul 24 to 9 Dec 24)
Ms Skye Blackshaw (1 Jul 24 to 31 Dec 24)
Mrs Diana Brahams
Dr. Gerrard Burnett
Mrs Hazel Cameron (1 Jul 24 to 31 Dec 24)
Dr Tania Francis
Dr Sarah Galbraith
Ms Anjali Keeping (1 Jul 24 to 31 Dec 24)
Ms Linda Lee
Mrs Anne Raikes (1 Jan 24 to 30 Jun 24) Professor Rachael Mulheron KC (Hon)
Mr Michael Levenstein
Mr Michael Owen (1Jul24-31Dec24)
Ms. Evelyn Palmer (1 Jan 24 to 30 Jun 24)
Dr James Pattison
Dr Katy Peters
Mr Simon Readhead KC
Dr Giuseppe Spoto
Dr Mark Tarn
Dr (Eleanor) Jane Turner Professor Harry Zeitlin (1 Jan 24 to 30 Jun 24)
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## **THE MEDICO-LEGAL SOCIETY**
**REPORT OF THE TRUSTEES – CONTINUED for the year ended 31 December 2024**
## **OFFICERS**
The following Council members have served as Officers in 2024:
**President** : Mr Simon Readhead KC (1 Jan 24- 30 Jun 24); Dr Sarah Galbraith (1 Jul 24 – 31 Dec 24).
**Editor, Medico-Legal Journal** : Mrs Diana Brahams
**Medical Editor, Medico-Legal Journal** : Dr (Eleanor) Jane Turner
**Honorary Treasurer:** Mrs Anne Raikes (1 Jan 24-30 Jun 24); Mr Michael Owen (1 Jul 24-31 Dec 24).
**Honorary Medical Secretary** : Dr Gerrard Burnett (1 Jan 24-30 Jun 24).
**Honorary Legal Secretary** : Ms Evelyn Palmer (1Jan 24-30 Jun24)
**Honorary Secretary** (as per change in Rule 13(b) abolishing Hon Med Sec Officer and renaming Legal Sec Officer) : Mrs Hazel Cameron 1 Jul 24-31 Dec 24
## **INDEPENDENT EXAMINER**
Lawrence Melinek 7 Helenslea Avenue London NW11 8NE
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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 2015).
## **OBJECTIVES**
The objective of the society is to promote Medico-Legal knowledge in all its aspects. This is to be achieved by holding meetings at which papers are read and discussed. There have been no material changes in policy since the last report.
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## **THE MEDICO-LEGAL SOCIETY**
## **REPORT OF THE TRUSTEES – CONTINUED for the year ended 31 December 2024**
## **PUBLIC BENEFIT TEST**
Section 17(5) of the Charities Act 2011 requires charity trustees to have due regard to the public benefit guidance issued by the Charity Commission under section 17(1) of that Act in exercising their powers or duties. The trustees confirm that they have referred to this guidance when reviewing the organisation's aims and objectives, in planning future activities and generally in exercising any powers and duties to which the guidance is relevant.
## **RULES OF THE SOCIETY**
New Rules of the Society were approved by the Trustees of the Society and by the Council of the Society at meetings on 11 May 2023, were adopted by the Society at its Annual General Meeting on 8 June 2023 and were approved by the Charity Commission for England and Wales on 24 October 2023. Rules 13 and 16 in Part 2 of the Rules were then revised in June 2024.
The organisation of the Rules has been re-ordered in Parts 1 and 2 to replicate the division contained in the Model Constitution prepared by the Charity Commission for Charitable Associations (Unincorporated) dated November 2013 and updated in January 2017. The provisions in Part 1 relate to the purposes of the charity and how its money and other property can be used. These provisions can only be changed by a two-thirds majority of members present and voting at a meeting. Part 2 contains those provisions which are administrative in nature. These provisions can be changed by a simple majority of those members.
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments 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;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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## **THE MEDICO-LEGAL SOCIETY**
## **REPORT OF THE TRUSTEES – CONTINUED**
## **for the year ended 31 December 2024**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to 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.
## **INDEPENDENT EXAMINER**
The Board of Trustees is delighted that Lawrence Melinek continues as independent examiner in 2024 and has agreed to continue in 2025.
## **REVIEW OF ACTIVITIES BY THE HONORARY SECRETARY**
In the year ending 31 December 2024, the Society had a total of 253 members (in 2023, 232 members). There were 69 new members who joined the Society in 2024 across all membership categories Ordinary, Associate, Student and Overseas. The Society held nine meetings during 2024, prior to which the Council met on each occasion. The Society was again fortunate to be addressed by a number of fascinating speakers.
**January 2024** Dr Jonathan Leach OBE, FRCGP GP and Associate Medical Director NHS England: **General Medical Practice: Is there a future? February 2024** Ms Tamzin Cuming FRCS (Gen Surg), Co-Lead, Working Party on Sexual Misconduct in Surgery: **Sexual Misconduct in Surgery. What Can Be Done? March 2024** Dr Michael Powers KC, BSc, MB, BS, DA, FFFLM, LLD (Hon): **Medicine and Law - A view from both sides. April 2024** Prof Rachael Mulheron KC (Hon) B.Com, LLB (Hons), LLM (Advanced) (UQ), D.Phil (Oxon): **Secondary Victims Liability in Medical Negligence: Ring-fenced or Unfenced? May 2024** Mr Philip Havers KC **: Patient confidentiality - existing principles and unusual circumstances. June 2024** Samantha Prosser, Managing Associate of Brahams Dutt Badrick French LLP: **Whistle-blowing in the NHS - how to best protect oneself from the costs and consequences. October 2024** Dr Sarah Galbraith Presidential Address: **A Military Medico Legal Medley November 2024** Dr Joe Brierley, Consultant Critical Care & Director of Paediatric Bioethics: **How disagreements in the care of critically ill children, including the courts, have developed over time December 2024** Professor Alan Silman, FMedSci, Professor of Musculoskeletal Health, Botnar Research Institute and Senior Research Fellow Green Templeton College, University of Oxford: **Eden and Suez – was the botched operation caused by a botched operation?**
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## **THE MEDICO-LEGAL SOCIETY**
**REPORT OF THE TRUSTEES – CONTINUED for the year ended 31 December 2024**
The Society continues to deliver in-person and remote presentations, the self-help arrangements for ‘hybrid’ meetings have proved problematic. As a result a venue review report was prepared to look at options. A move is planned to a venue with professional AV support. The Society continues to grow its online presence, and by 31 December 2024, had over 1000 LinkedIn followers.
## **REVIEW OF THE FINANCIAL POSITION BY THE HONORARY TREASURER**
During the year, total income arising from subscriptions and investments was slightly lower than in 2023 but this was more than offset by lower expenditure incurred during 2024. Overall, income exceeded expenditure by £32 in 2024 by comparison with a deficit last year of £544.
The Society had a successful Annual Dinner in June with 72 guests. The trustees are grateful to Sage for their ongoing donations towards this dinner, and for their support of the Society in its other endeavours.
Monthly lectures continue to be available remotely in real time and are also accessible to members on demand via the Society's YouTube channel.
The value of the investment in the BlackRock Charities Growth and Income Fund grew by £4,092 over the year, compared with growth of only £744 in 2023. The Society continues to benefit from a regular quarterly dividend.
Income from the Minty Trust was £4,082 in 2024 compared with £4,540 in 2023,
As a result, total reserves as at 31 December 2024 amounted to £114,328 (2023: £110,204) made up of cash at bank as adjusted for amounts due to and from the Society plus the investment portfolio and the audio-visual equipment.
Details of income and expenses can be found in the Statement of Financial Activities on page 11.
## **INVESTMENT POWERS**
The constitution of the charity authorises the trustees to make and hold investments, which they see as appropriate using the general funds of the charity.
## **RESERVES POLICY**
The policy of the charity is to maintain sufficient funds so that over a period of time sufficient income can be generated from the funds held to carry out the functions of the charity.
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## **THE MEDICO-LEGAL SOCIETY**
## **REPORT OF THE TRUSTEES – CONTINUED for the year ended 31 December 2024**
## **RISK ANALYSIS**
The trustees who are responsible for the charity are implementing risk management as a matter of policy. A review has taken place and it has considered the following main areas of risk.
Investments: Consideration of responsibility of brokers to the trust and stock market performance.
Accounts: Production of annual accounts together with internal management controls.
Charitable Objects: Ensuring that the charity funds are used in accordance with the trust's charitable objects.
## **RELATED PARTY TRANSACTIONS**
There have been no related party transactions in the reporting period that require disclosure.
By order of the trustees on 28 May 2025
Dr Sarah Galbraith
Mr Michael Owen Treasurer
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## **REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF**
## **THE MEDICO-LEGAL SOCIETY**
I report to the trustees on my examination of the accounts of the Medico-Legal Society for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Medico-Legal Society, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Medico-Legal Society's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
Signed: Name: Lawrence Melinek BSc. (Hons) ACMA CGMA Address: 7 Helenslea Avenue, London NW11 8NE Date: 28 May 2025
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## **THE MEDICO-LEGAL SOCIETY STATEMENT OF FINANCIAL ACTIVITIES**
## **For the year ended 31 December 2024**
|Notes
**INCOMING RESOURCES**
1(b)
Subscriptions
Investment income from:
Managed Investments
Minty bequest
Other income:
Annual dinner and donations
Charitable donations received
3
Total incoming resources
**RESOURCES EXPENDED**
1(c)
**Direct charitable expenditure:**
Expenses of meetings
Journal production
Annual dinner costs
Small IT costs
Depreciation of audio-visual
equipment
1(d)
Administration expenses
**Governance costs**
Honorarium
Insurance
Website management
Sundry expenses
**Total resources expended**
**Net incoming resources**
|£
3,136
4,082
7,250
948
306
722|**2024**
£
20,067
7,218
8,268
1,860|£
2,930
4,540|**2023**
£
19,627
7,470
8,981
1,806|
|---|---|---|---|---|
||||10,357
4,110
9,126
154
1,491
4,421||
|||37,413||37,884|
|||12,386
3,958
6,680
306
1,491
3,334|||
|||28,155
9,226|7,000
855
559
355|29,659
8,769|
||||||
|||37,381||38,428|
|||32||(544)|
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|**Other recognised gains and losses**
Unrealised gain on investments
**Total net movement in funds**
Fund balances brought forward at 1 January 2024
Fund balances carried forward at 31 December 2024|4,092
4,124
110,204
114,328|744|
|---|---|---|
|||200
110,004|
|||110,204|
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## **THE MEDICO-LEGAL SOCIETY STATEMENT OF FINANCIAL POSITION**
## **for the year ended 31 December 2024**
|**Notes**
**FIXED ASSETS**
Tangible fixed
assets
2
Investments
3
Total fixed assets
**CURRENT ASSETS**
Debtors
4
Prepayments
4
Cash at bank
5
**CREDITORS:**
Subscriptions in advance
6
Amounts falling due in one
year
6
**NET CURRENT ASSETS**
**TOTAL NET ASSETS**
**FUNDS**
Income and expenditure
account
7
Total Reserves|**2024**
**£**
2,982
92,702
95,684
1,784
800
22,141
24,724
6,080
6,080
18,644
114,328
114,328
114,328|**2023**
**£**
4,472
88,610|
|---|---|---|
||||
|||93,082|
|||2,473
500
24,866|
|||27,739|
|||10,617|
|||10,617|
|||16,622|
||||
|||110,204|
|||110,204|
|||110,204|
The financial statements were approved by the Board of Trustees on 28 May 2025
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and were signed on its behalf by:
Mr Michael Owen
Treasurer
Dr Sarah Galbraith
President
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**NOTES TO THE FINANCIAL STATEMENTS for the year end 31 December 2024**
## **THE MEDICO-LEGAL SOCIETY**
## **1. ACCOUNTING POLICIES**
- (a) Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2015)’, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## (b) Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## (c) Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
- (d) Tangible fixed assets and depreciation
Audio-visual equipment was purchased in 2022 in order to make monthly lecture and Council meetings available remotely. The cost of this equipment will be written off over its expected useful life of five years on a straight-line basis.
## (e) Investments
Investments are stated at market value at the statement of financial position date. The Statement of Financial Activities includes the realised gains and losses on acquisitions and disposals as well as the unrealised gains and losses throughout the year. The unrealised gains or losses represent the difference between the market value and the book value on the annual accounting date, namely 31 December 2024. Unrealised gains or losses are transferred to the accumulated fund. The actual gain or loss will depend upon the prices ruling at the time of sale. The figure for unrealised gains is therefore only an indication of the position.
## (f) Irrecoverable vat
Irrecoverable VAT is charged against the category of resources for which the related expenditure was incurred.
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## **THE MEDICO-LEGAL SOCIETY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **for the year end 31 December 2024**
|**2.**|**TANGIBLE FIXED ASSETS**|||||||
|---|---|---|---|---|---|---|---|
||||**2024**||||**2023**|
|||||||||
||||**Audio-**
**visual**
**equipment**|**Total**||||
|||||||||
||||**£**|**£**|||**£**|
||**Cost or valuation**|||||||
||**At 1st January 2024**||**7,454**|**7,454**|||**7,454**|
||**Additions**||**0**|**0**|||**0**|
||**Disposals**||**0**|**0**|||**0**|
||**At 31 December 2024**||**7,454**|**7,454**|||**7,454**|
|||||||||
||**Depreciation**|||||||
||**At 1st January 2024**||**2,982**|**2,982**|||**1,491**|
||**Disposals**||**0**|**0**|||**0**|
||**Depreciation in year**||**1,491**|**1,491**|||**1,491**|
||**At 31 December 2024**||**4,473**|**4,473**|||**2,982**|
|||||||||
||**Net book value at 1st January 2024**||**4,472**|**4,472**|||**5,963**|
||**Net book value at 31st December 2024**||**2,982**|**2,982**|||**4,472**|
|||||||||
|||||||||
|**3.**|**INVESTMENTS**|||||||
||||**2024**||||**2023**|
||||**£**||||**£**|
|||||||||
||**Market value at 1 January 2024**||**88,610**||||**87,866**|
||**Acquisitions**||**-**||||**-**|
||**Disposals**||**-**||||**-**|
||**Revaluation**||**4,092**||||**744**|
|||||||||
||**Market value at 31 December 2024**||**92,702**||||**88,610**|
|||||||||
||**Investments at market value comprised:**|||||||
|||||||||
||**BlackRock**
**Charities**
**Growth**
**and**
**Income Fund**||**92,702**||||**88,610**|
|||||||||
|||||||||
|||||||||
||**Historical cost**||**85,000**||||**85,000**|
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|4**DEBTORS**
Other debtors
Prepayments and accrued income
5**CASH AT BANK IN HAND**
Business account
Treasurers account
6**CREDITORS**
Subscriptions in advance
Amounts due within one year
7**INCOME AND EXPENDITURE ACCOUNT**
Balance at 1 January 2024
Net outgoing resources
Investment gains
Balance at 31 December 2024|1,684
1,000
2,684
14,984
7,157
22,141
6,080
-
6,080
110,204
32
4,092
114,328|1,510
963|
|---|---|---|
||||
|||2,473|
|||17,758
7,008|
|||24,765|
|||10,617
-|
|||10,617|
|||110,004
-544
744|
|||110,204|
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