2023-12-31-accounts

CHARITY NO. 228157

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

Unaudited Annual Report and Financial Statements

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For the Year Ended 31 December 2023

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

CONTENTS

	Page No.
Reference and administrative details of the charity, its Trustees and advisors	1
Annual Report of the Trustees	2-4
Independent Examiner’s Report	5-6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the accounts	9-17

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY

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Registered charity number	228157
Governing document	Deed of Trust, which was executed on 3 April 1964
Trustees	Dr Manny Bagary (President to 21/10/24)
	Dr Rhys Thomas (President from 21/10/24)
	Prof Khalid Hamandi (Secretary)
	Prof Matthew Charles Walker
	Dr Graeme Sills
	Dr Ronit Pressler
	Dr Robert Powell
	Dr Meritxell Oto Llorens
Independent examiner	Ian Saunderson FCA
	BKL Audit LLP
	Chartered Accountants
	35 Ballards Lane
	London
	N3 1XW
Principal address	Inverforth House
	Apartment 6
	London
	NW3 7EU
Investment Manager	CCLA
	Senator House
	85 Queen Victoria Street
	London
	EC4V 4ET
Bankers	Barclays Bank plc
	Leicester
	LE87 2BB

1

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

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The International League Against Epilepsy (British Branch) (“ILAE”) is registered with the Charity Commission for England and Wales (No. 228157) and is constituted by Deed of Trust, which was executed on 3 April 1964.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Statement of Recommended Practice: Accounting and reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published January 2019.

The Charity is administered by a management committee, who are all Trustees, comprising:

Dr Manny Bagary (President) Dr Rhys Thomas (Treasurer) Prof Khalid Hamandi (Secretary) Prof Matthew Charles Walker

Dr Robert Powell

Dr Meritxell Oto Llorens

Dr Ronit Pressler

Dr Graeme Sills

Objectives for the public benefit

The aims of the ILAE are to:

• Co-ordinate the activities of those interested in the better care and treatment of people with epilepsy.

• Stimulate interest in the clinical, social and scientific aspects of the disorder.

• Actively participate in the business of the wider International League Against Epilepsy.

It achieves its charitable objectives by:

• Holding an annual scientific meeting to promulgate the latest findings in epilepsy research.

• Awarding prizes for essays by young scientific investigators, medical students, young physicians and by nursing and health professionals on aspects of epilepsy.

• Awarding travel grants and bursaries.

• Representation on the All Party Epilepsy Group in the House of Commons.

• Influencing the care of people with epilepsy internationally by maintaining links with the parent body and securing discounts for its members with major epilepsy journals.

• Holding medical student weekends.

• Holding meetings for GP’s with specialist interest in Epilepsy.

The Trustees have paid due regard to guidance in relation to Public Benefit issued by the Charity Commission in deciding what activities the charity should undertake. The Trustees are of the opinion that it has fully complied with all such guidance.

2

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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Key achievements during the year

The ILAE British Branch held three meetings in 2023. The largest was our annual scientific meeting which was held at the Sage Centre in Gateshead, attracting over 300 delegates comprising of health care professionals caring for those with epilepsy.

We also held our annual 1 day clinical epilepsy course in Birmingham aimed at general physicians, GPs, nurses and psychiatrists who wished to learn more about the management of those with epilepsy.

In addition we held a three day course in Buckinghamshire attended mainly by Consultant Neurologists, Neuropsychologists and Specialist Registrars working in the field of epilepsy with specialist lectures on Neuroimaging, Neuropsychology and Neurophysiology.

We welcomed a new section of the Charity in addition to our primary care section and Young epilepsy section - the ILAE British Branch Nursing Section who are representing the needs of epilepsy specialist nurses.

Review of the year

The overall income for the year was £314,540 (2022: £371,669) and expenditure amounted to £307,424 (2022: £286,017) resulting in a surplus for the year of £7,950 (2022: £84,473) after a gain on revaluation of investments of £834 (2022 loss of £1,179). Reserves have thus increased to £509,977 from £502,027 in 2022.

Going Concern

It is the opinion of the Trustees that the charity is a going concern, and they are aware of no material uncertainties which may affect its abilities to continue as such for the foreseeable future.

The trustees have considered forecast results to 31 October 2025 in which the charity continues to be able to pay its debts as they fall due and for this reason, the going concern basis continues to be adopted in the preparation of the charity’s financial statements.

Recruitment of Trustees and training

The composition of the Charity’s board of Trustees is reviewed regularly with a view to achieving a spread of expertise and age designed to facilitate the achievement of the Charity’s objects. The Trustees keep up to date on their responsibilities by various means, such as reviewing the Charity Commission website, reading relevant periodicals and professional advice. The Trustees always recruit those with appropriate qualifications as they have the requisite skills in the area where the charity operates. The Trustees consider the board of Trustees as comprising the key management personnel of the charity. All Trustees give their time freely and no remuneration was paid in the year (2022: none).

Reserves policy

The Trustees have been dependent on significant support from the pharmaceutical industry to hold the annual scientific meeting. This enables the cost to delegates to be kept reasonable, which has encouraged attendance, particularly by nursing and technical professionals. It has enabled the invitation of international experts and a meeting of high educational and scientific quality. The present degree of support by the pharmaceutical industry is not guaranteed in the long term.

3

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

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The reserves at present aim to cover approximately nine months of typical annual expenditure (calculated as an average of the last three years), the majority of which comprises the cost of the annual scientific meeting and to ensure that there are sufficient funds to continue for at least two years.. The Trustees aim, if possible, to increase the reserves to provide a cushion against a possible future reduction in the pharmaceutical industry sponsorship, changes in event income caused by any further restrictions during the coronavirus pandemic, and to ensure the future scientific quality of the meeting. The free reserves at the year-end amounted to £509,977 (2022: £502,027).

Risk factors

The major risk to the charity achieving its primary aims is failure to maintain the present degree of sponsorship as well as downturn in amounts generated from membership and events. The Trustees aim to mitigate this by maintaining the reserves, as indicated above.

Trustees’ responsibilities

The charity Trustees are responsible for preparing a Trustees annual report and financial statements in accordance with applicable law and UK accounting standards (United Kingdom generally accepted accounting practice).

The law applicable to charities in England and Wales requires the charity 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 those financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the applicable 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;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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 applicable Charities (Accounts and Reports) Regulations, 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 are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the Trustees on 27[th] October 2024 and signed on their behalf by:

Dr Rhys Thomas Trustee

4

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES’ OF INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

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I report to the Trustees on my examination of the financial statements of International League Against Epilepsy (British Branch) (‘the charity’) for the year ended 31 December 2023 which are set out on pages 6 to 16.

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 (‘the 2011 Act’).

I report in respect of my examination of the charity’s financial statements 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 2011 Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me reasonable 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 2011 Act; or

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 (Financial statements 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Ian Saunderson

Ian Saunderson FCA BKL Audit LLP 35 Ballards Lane London N3 1XW 28/10/2024 Date: ………………………

5

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

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		Unrestricted	Unrestricted
		Funds	Funds
		2023	2022
Note		£	£
Income
Income from
charitable activities	2	314,218	371,375
Investment income	3	322	294
		_	_
Total income		314,540	371,669
Expenditure
Expenditure on
charitable activities	4	(307,424)	(286,017)
		_	_
Total expenditure		(307,424)	(286,017)
Net income and net
movement in funds before gains	and	_	_
losses on investments		7,116	85,652
Net (loss)/gain on investments	8	834	(1,179)
		______	______
Net movement in funds		7,950	84,473
Total funds brought forward		502,027	417,554
		_	_
Total funds carried forward	11	509,977	502,027
		_	_

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5. 6

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2023

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			2023	2022
	Note		£	£
Fixed assets
Tangible assets	7		1	1
Investments	8		9,903	9,069
			9,904	9,070
Current assets
Debtors	9	94,749		29,122
Bank		581,748		485,038
		_		_
		676,497		514,160
Current liabilities: Amounts due
within one year
Creditors	10	(176,424)		(21,203)
		_		_
Net current assets			500,073	492,957
			_	_
Net assets			509,977	502,027
			_	_
The funds of the charity:
Unrestricted funds	11		509,977	502,027
			_	__
Total funds			509,977	502,027
			_	___

The financial statements on pages 6 to 16 were approved by the Trustees for issue on 27[th] October 2024 and signed on their behalf by:

………………...

Dr Rhys Thomas Trustee & President

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 7

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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1 ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognised at the cost or transaction value unless otherwise stated in the relevant note to these accounts.

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 in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition published January 2019), Charities SORP (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102 and is registered with the Charity Commission for England and Wales (No. 228157).

Going Concern

It is the opinion of the Trustees that the charity is a going concern, and they are aware of no material uncertainties which may affect its abilities to continue as such for the foreseeable future. In coming to this conclusion, the Trustees have considered the impact of the continuing coronavirus pandemic on the charity both directly and indirectly for the 12 months from the date of signing of these financial statements.

The trustees consider that, at the time of approving the financial statements, there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

The trustees have considered forecast results to 31 October 2025 in which the charity continues to be able to pay its debts as they fall due and for this reason, the going concern basis continues to be adopted in the preparation of the charity’s financial statements.

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 8

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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1 ACCOUNTING POLICIES (CONTINUED)

Income

The charitable activities include stimulating interest in epilepsy and better care of patients by offering teaching courses on different aspects of the management of epilepsy using the latest research, holding an annual scientific meeting and offering tailor made courses for the different healthcare professionals.

Income represents the total income receivable during the year comprising of membership income, conference income, sponsorship income and investment income. All income is included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.

Interest on funds is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

Expenditure is accounted for on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Charitable activities include expenses relating to the charity’s activities. These costs include both direct costs and support costs relating to these activities.

Governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees and are included in expenditure on charitable activities in the Statement of Financial Activities.

Investments

Investments are included at market value with any realised or unrealised gain or loss arising taken to the Statement of Financial Activities as they arise. Realised gains and losses are calculated as the difference between sales proceeds and their opening carrying value, or purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised gains and losses are combined in the Statement of Financial Activities.

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5. 9

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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Tangible Fixed Assets

Assets with a value greater than £500 are capitalised at cost, being their purchase cost together with any incidental expenses at acquisition, in the balance sheet. Assets below this level are treated as expenditure and are included in the Statement of Financial Activities in the year the expenditure is incurred. Depreciation is provided for on all tangible fixed assets by equal instalments over their expected useful life:

Fixtures, Fittings & Equipment – 5 years

Financial instruments

The charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments under Section 11 of FRS 102. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

The financial instruments of the charity comprise fixed asset investments, bank balances, including monies on deposit, debtors and creditors (including accruals). Bank balances are accounted for on cash held and debtors and creditors are included at amounts settled after any discounts.

Cash and cash equivalents

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Fund accounting

Unrestricted funds comprise accumulated surpluses and deficits on general funds. They are available for use at the discretion of the Trustees in furtherance of the general charitable objectives.

Value Added Tax

The charity registered for VAT with effect from 1 July 2017 and is able to recover a proportion of input tax suffered. The element of VAT which is not recoverable is charged to the Statement of Financial Activities.

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 10

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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Taxation

International League Against Epilepsy (British Branch) is a registered charity, and as such its income and gains falling within Sections 471 to 489 of the Corporation Tax Act 2010 or Section 256 Taxation and Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives.

Operating leases

Annual rentals are charged to the Statement of Financial Activities on a straight line basis over the lease term. Rent free periods are accounted for as a reduction to the expense and are recognised on a straight line basis over the lease term.

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 11

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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2	Income from charitable activities
		2023	2022
		£	£
	Membership fees	42,953	38,404
	Sponsorship received	186,323	236,590
	Meetings and registrations	84,942	96,381
		_	______
		314,218	371,375
		_	______
3	Investment income
		2023	2022
		£	£
	Dividends	272	271
	Interest income	50	23
		_	______
		322	294
		_	______
4	Expenditure on charitable activities
		2023	2022
		£	£
	Meeting expenses	220,971	201,416
	Miscellaneous	2,496	689
	Subscriptions	1,337	6,727
	Support and governance costs (note 5)	82,620	77,160
	Depreciation	-	25
		_	______
		307,424	286,017
		_	______

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 12

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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5 Support and governance costs

Included within expenditure on charitable activities is:

		2023	2022
		£	£
	Independent examination fees	5,879	5,600
	Staff costs	71,296	65,454
	Website costs	2,316	2,557
	Accountancy and professional fees	3,017	3,189
	Consultancy fees	-	360
	Insurance	112	-
		_	______
		82,620	77,160
		_	______
6	Staff costs
		2023	2022
		£	£
	Wages and salaries	62,836	58,500
	Social security costs	6,491	5,874
	Defined contribution pension costs	1,969	1,080
		______	_____
		71,296	65,454
		______	_____

The Trustees are considered to be the key management of the charity. Trustees received no remuneration during the year (2022: £Nil). The Trustees received no reimbursement of travel and similar expenses in the year (2022: £Nil). There are no other related party transactions.

The average number of employees during the year were 2 (2022: 2).

No employees received emoluments exceeding £60,000 in the year (2022: none).

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 13

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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7	Tangible assets
			Total
			£
	Cost:
	At 1 January 2023 and 31 December 2023		2,061
	Depreciation:
	At 1 January 2023		2,060
	Charge for year		-
			_____
	At 31 December 2023		2,060
			_____
	Net book value:
	At 31 December 2023		1
			_____
	At 31 December 2022		1
			_____
8	Investments
		2023	2022
		£	£
	Opening market value at 1 January	9,069	10,248
	Net gain/(loss) on revaluation	834	(1,179)
		______	_____
	Closing market value at 31 December	9,903	9,069
		______	_____

The above represents 499 (2022: 499) units in the CCLA Investment Management Limited COIF Charity Funds.

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 14

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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9	Debtors
		2023	2022
		£	£
	Trade Debtors	2,994	-
	Other debtors and prepayments	84,038	23,546
	VAT receivable	7,717	5,576
		______	_____
		94,749	29,122
		______	_____
10	Creditors
		2023	2022
		£	£
	Other creditors	162,264	11,337
	Accruals	5,600	5,041
	Receipts in advance	-	2,181
	PAYE and pension liability	8,560	2,644
		_	______
		176,424	21,203
		_	______

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 15

INTERNATIONAL LEAGUE AGAINST EPILEPSY (BRITISH BRANCH)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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11 Analysis of charitable funds

						At
	At				Revaluation	31
1 January				of investments		December
	2023	Income	Expenditure			2023
	£	£	£		£	£
Unrestricted funds	502,027	314,540	(307,424)		834	509,977
	_	_	_		_____	_
Total funds	502,027	314,540	(307,424)		834	509,977
	______	______	_		_____	_

Analysis of charitable funds for prior year

						At
	At				Revaluation	31
1 January				of investments		December
	2022	Income	Expenditure			2022
	£	£	£		£	£
Unrestricted funds	417,554	371,669	(286,017)		(1,179)	502,027
	_	_	_		_____	_
Total funds	417,554	371,669	(286,017)		(1,179)	502,027
	______	______	_		_____	_

The unaudited financial statements have been subjected to independent examination. Report on pages 4-5 16

International League Against Epilepsy

Final Audit Report

2024-10-28

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"International League Against Epilepsy" History

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