REGISTERED CHARITY NUMBER: 257199
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2021
FOR
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31st December 2021
|
Page |
Report of the Trustees |
1 to 2 |
Independent Examiner's Report |
3 |
Statement of Financial Activities |
4 |
Balance Sheet |
5 |
Notes to the Financial Statements |
6 to 11 |
Detailed Statement of Financial Activities |
12 to 13 |
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
REPORT OF THE TRUSTEES
for the year ended 31st December 2021
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31stDecember2021.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
the FinancialReportingStandardapplicablein the UK and Republicof Ireland(FRS 102)(effective1 January
2019).
OBJECTIVES AND ACTIVITIES
Public benefit
In providing the only truly multidisciplinary association that encompasses all health professionals
treating head and neck cancer the Charity aims to provide a co-ordinated approach to the management
of the disease through education and research with the aim of helping all those afflicted by the
condition.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The majorprojectforthe BAHNOpresidentand councilremainspromotingnationalheadand neck cancer
datacollection.Nonationalfundinghasmaterialised.BAHNOwillconsiderinvestingfundsin projects that
supportnationaldatacollection.Withoutthisdata,welackbasicepidemiologyinformationtoguide our
service plans.
FUTURE PLANS
Aflourishingmembership,successfulremoteannualconferenceandsavingsfromreduced council
meetingstravelcosts,hasensuredBAHNOisfinanciallyverystable.Weplantoreturntoafaceto face
conferencethisyear.Wehavereceivedsomeapplicationsfortravelgrants-buttheseremain low
comparedtopreviousyearsaslessoverseasobservershipplacementshavebeenorganisedduring the
covid pandemics.
Thecounciliscontinuallyseekingnewopportunitiestofinanciallyinvestinprojectsthatwillserve our
membership.Weplantoupdateourmembershippaymentsystem-allowingmemberstopay their
subscriptions on line
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutesan unincorporated
charity.
Risk management
Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandto ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
257199
Page 1
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
REPORT OF THE TRUSTEES
for the year ended 31st December 2021
Principal address
BAHNO Secretariat
PO Box 9238
Sturminster Newton
Dorset
DT10 9BR
Trustees
Professor H Mehanna (resigned 14.5.2021)
Professor C Kerawala
Mr C Hughes
Professor P Brennan
Mr J O'Hara
Prof V Paleri (appointed 14.5.2021)
Independent Examiner
Miss Katharine Jones
ACA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
Approved by order of the board of trustees on 7th April 2022 and signed on its behalf by:
Professor C Kerawala - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Independent examiner's report to the trustees of British Ass. of Head & Neck Oncologists
IreporttothecharitytrusteesonmyexaminationoftheaccountsofBritishAss.ofHead& Neck
Oncologists (the Trust) for the year ended 31st December 2021.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').
I reportin respectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under section 145(5)(b) of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
Miss Katharine Jones
ACA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
7th April 2022
Page 3
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2021
2021
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
59,181
Investment income
2
7
Total
59,188
EXPENDITURE ON
Charitable activities
Charitable activities
50,990
Other
1,385
Total
52,375
NET INCOME
6,813
RECONCILIATION OF FUNDS
Total funds brought forward
84,650
TOTAL FUNDS CARRIED FORWARD
91,463 |
2020
Total
funds
£
48,294
24 |
|
48,318
30,774
2,567 |
|
33,341 |
|
14,977
69,673 |
|
84,650 |
The notes form part of these financial statements
Page 4
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
BALANCE SHEET
31st December 2021
2021
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
204
CURRENT ASSETS
Stocks
6
800
Cash at bank
91,715
92,515
CREDITORS
Amounts falling due within one year
7
(1,256)
NET CURRENT ASSETS
91,259
TOTAL ASSETS LESS CURRENT LIABILITIES
91,463
NET ASSETS
91,463
FUNDS
8
Unrestricted funds
91,463
TOTAL FUNDS
91,463 |
2020
Total
funds
£
306
800
84,771
85,571
(1,227)
84,344
84,650
84,650
84,650
84,650 |
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
7th April 2022 and were signed on its behalf by:
Professor C Kerawala - Trustee
The notes form part of these financial statements
Page 5
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st December 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.
Income
Allincomeis recognisedin theStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthe charityto that expenditure,it is probablethat a transferof economicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Computer equipment- 25% on reducing balance
Stocks
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbe usedin accordancewiththecharitableobjectivesat thediscretionof the
trustees.
Restrictedfunds can only be used for particularrestrictedpurposeswithin the objectsof the charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
continued...
Page 6
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2021
1. ACCOUNTING POLICIES - continued
Fund accounting
Furtherexplanationofthenatureandpurposeofeachfundis includedin thenotestothe financial
statements.
Pension costs and other post-retirement benefits
The charityoperatesa definedcontributionpensionscheme.Contributionspayableto the charity's
pensionschemearechargedtotheStatementofFinancialActivitiesintheperiodtowhich they
relate.
2. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
|
2021 |
|
2020 |
|
£ |
|
£ |
Deposit account interest |
|
7 |
24 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees'remunerationor otherbenefitsfor the year ended 31st December2021 nor
for the year ended 31st December 2020.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|
Unrestricte |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
48,294 |
Investment income |
24 |
Total |
48,318 |
EXPENDITURE ON |
|
Charitable activities |
|
Charitable activities |
30,774 |
Other |
2,567 |
Total |
33,341 |
NET INCOME |
14,977 |
continued...
Page 7
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2021
4. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|
|
|
|
Unrestricte |
|
|
|
fund |
|
|
|
|
£ |
|
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
69,673 |
|
|
TOTAL FUNDS CARRIED FORWARD |
84,650 |
|
5. |
TANGIBLE FIXED ASSETS |
|
|
|
|
Computer |
|
|
|
equipment |
|
|
|
£ |
|
|
COST |
|
|
|
At 1st January 2021 and |
|
|
|
31st December 2021 |
|
967 |
|
DEPRECIATION |
|
|
|
At 1st January 2021 |
|
661 |
|
Charge for year |
|
102 |
|
At 31st December 2021 |
|
763 |
|
NET BOOK VALUE |
|
|
|
At 31st December 2021 |
|
204 |
|
At 31st December 2020 |
|
306 |
continued...
Page 8
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2021
6. STOCKS
6.
STOCKS |
|
|
Stock of medals
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
8.
MOVEMENT IN FUNDS |
2021
£
800
2021
£
-
1,256
1,256 |
2020
£
800 |
|
|
2020
£
1
1,226 |
|
|
1,227 |
|
|
|
MOVEMENT IN FUNDS |
|
|
|
|
|
Net |
|
|
|
movement |
At |
|
At 1/1/21 |
in funds |
31/12/21 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
84,650 |
6,813 |
91,463 |
TOTAL FUNDS |
84,650 |
6,813 |
91,463 |
Net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
59,188 |
(52,375) |
6,813 |
TOTAL FUNDS |
59,188 |
(52,375) |
6,813 |
continued...
Page 9
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2021
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
|
|
Net |
|
|
|
movement |
At |
|
At 1/1/20 |
in funds |
31/12/20 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
69,673 |
14,977 |
84,650 |
TOTAL FUNDS |
69,673 |
14,977 |
84,650 |
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
Resources
Movemen
resources
expended
in funds
£
£
£
48,318
(33,341)
14,977
48,318
(33,341)
14,977 |
|
|
A current year 12 months and prior year 12 months combined position is as follows:
|
|
Net |
|
|
|
movement |
At |
|
At 1/1/20 |
in funds |
31/12/21 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
69,673 |
21,790 |
91,463 |
TOTAL FUNDS |
69,673 |
21,790 |
91,463 |
continued...
Page 10
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2021
8. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
107,506 |
(85,716) |
21,790 |
TOTAL FUNDS |
107,506 |
(85,716) |
21,790 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2021.
Page 11
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2021
INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Subscriptions
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Salaries
Social security
Pensions
Subscriptions
Telephone
Postage and stationery
Medals expenses and engraving
Computer and website expenses
Research and travel awards
Support costs
Management
Council meeting expenses
Finance
Bank charges
Governance costs
Accountancy
Carried forward |
2021
£
(1)
36,277
22,905
59,181
7
59,188
10,801
199
347
74
43
561
13
3,901
35,051
50,990
20
27
1,236
1,236 |
2020
£
-
21,802
26,492 |
|
|
48,294
24 |
|
|
48,318
11,752
51
58
1,191
54
607
-
10,061
7,000 |
|
|
30,774
1,192
77
1,196
1,196 |
This page does not form part of the statutory financial statements
Page 12
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2021
Governance costs
Brought forward
Depreciation of tangible fixed assets
Total resources expended
Net income |
2021
£
1,236
102
1,338
52,375
6,813 |
2020
£
1,196
102 |
|
|
1,298 |
|
|
33,341 |
|
|
14,977 |
This page does not form part of the statutory financial statements
Page 13