``` 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 ```