REGISTERED CHARITY NUMBER: 257199
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
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 2022
|
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 2022
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31stDecember2022.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
the FinancialReportingStandardapplicablein the UK and Republicof Ireland(FRS 102)(effective1 January
2019).
OBJECTIVES AND ACTIVITIES
Public benefit
Inprovidingtheonlytrulymultidisciplinaryassociationthatencompassesallhealthprofessionals treating
headandneckcancertheCharityaimstoprovideaco-ordinatedapproachtothemanagementof the
disease through education and research with the aim of helping all those afflicted by the condition.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
BAHNOhas workedwiththenewlyformedcoalitionof nationalheadand neckcharities- a research grant
hasbeenawardedtoassesstheimpactofhealthinequalitiesonheadandneckcancerpresentation and
survival outcomes.
The majorprojectforthe BAHNOpresidentand councilremainspromotingnationalheadand neck cancer
datacollection.Nonationalfundinghasmaterialised.BAHNOwillconsiderinvestingfundsin projects that
supportnationaldatacollection.Withoutthisdata,welackbasicepidemiologyinformationtoguide our
serviceplans.Recentadvancedtalkshavetakenplacetoaccessandanalysenationaldatasources, in
collaborationwiththeRoyalCollegeofSurgeonsClinicalEffectivenessUnitandtheLondonSchool of
Hygiene and Tropical Medicine.
FUTURE PLANS
A flourishingmembership,successfulannualconferenceandsavingsfromreducedcouncilmeetings travel
costs,has ensuredBAHNO is financiallyvery stable.We have receivedsomeapplicationsfor travelgrants -
buttheseremainlowcomparedtopreviousyearsaslessoverseasobservershipplacementshave been
organised during the covid pandemics.
Thecounciliscontinuallyseekingnewopportunitiestofinanciallyinvestinprojectsthatwillserve our
membership.
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 2022
Principal address
BAHNO Secretariat
PO Box 9238
Sturminster Newton
Dorset
DT10 9BR
Trustees
Professor C Kerawala (resigned 13.5.2022)
Mr C Hughes
Professor P Brennan (resigned 13.5.2022)
Mr J O'Hara
Prof V Paleri
Mr S Winter (appointed 13.5.2022)
Professor A Schache (appointed 13.5.2022)
Independent Examiner
Ryan Cottington
FCCA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
Approved by order of the board of trustees on 24th April 2023 and signed on its behalf by:
Mr J O'Hara - 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 2022.
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.
Ryan Cottington
FCCA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
25th April 2023
Page 3
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2022
2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
59,217
Investment income
2
34
Total
59,251
EXPENDITURE ON
Charitable activities
Charitable activities
40,837
Other
3,287
Total
44,124
NET INCOME
15,127
RECONCILIATION OF FUNDS
Total funds brought forward
91,463
TOTAL FUNDS CARRIED FORWARD
106,590 |
2021
Total
funds
£
59,181
7 |
|
59,188
50,990
1,385 |
|
52,375 |
|
6,813
84,650 |
|
91,463 |
The notes form part of these financial statements
Page 4
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
BALANCE SHEET
31st December 2022
2022
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
153
CURRENT ASSETS
Stocks
6
800
Cash at bank
107,210
108,010
CREDITORS
Amounts falling due within one year
7
(1,573)
NET CURRENT ASSETS
106,437
TOTAL ASSETS LESS CURRENT LIABILITIES
106,590
NET ASSETS
106,590
FUNDS
8
Unrestricted funds
106,590
TOTAL FUNDS
106,590 |
2021
Total
funds
£
204
800
91,715
92,515
(1,256)
91,259
91,463
91,463
91,463
91,463 |
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
24th April 2023 and were signed on its behalf by:
Mr J O'Hara - 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 2022
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 2022
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 |
|
|
|
|
2022 |
2021 |
|
|
£ |
£ |
|
Deposit account interest |
34 |
|
7 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees'remunerationor otherbenefitsfor the year ended 31st December2022 nor
for the year ended 31st December 2021.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|
Unrestricte |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
59,181 |
Investment income |
7 |
Total |
59,188 |
EXPENDITURE ON |
|
Charitable activities |
|
Charitable activities |
50,990 |
Other |
1,385 |
Total |
52,375 |
NET INCOME |
6,813 |
continued...
Page 7
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2022
4. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|
|
|
|
Unrestricte |
|
|
|
fund |
|
|
|
|
£ |
|
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
84,650 |
|
|
TOTAL FUNDS CARRIED FORWARD |
91,463 |
|
5. |
TANGIBLE FIXED ASSETS |
|
|
|
|
Computer |
|
|
|
equipment |
|
|
|
£ |
|
|
COST |
|
|
|
At 1st January 2022 and |
|
|
|
31st December 2022 |
|
967 |
|
DEPRECIATION |
|
|
|
At 1st January 2022 |
|
763 |
|
Charge for year |
|
51 |
|
At 31st December 2022 |
|
814 |
|
NET BOOK VALUE |
|
|
|
At 31st December 2022 |
|
153 |
|
At 31st December 2021 |
|
204 |
continued...
Page 8
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2022
6. |
STOCKS |
|
|
|
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
Stock of medals |
|
800 |
800 |
7. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
Other creditors |
|
1,573 |
1,256 |
8. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 1/1/22 |
in funds |
31/12/22 |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
91,463 |
15,127 |
106,590 |
|
TOTAL FUNDS |
91,463 |
15,127 |
106,590 |
|
Net movement in funds, included in the above are as follows: |
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
resources |
expended |
in funds |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
59,251 |
(44,124) |
15,127 |
|
TOTAL FUNDS |
59,251 |
(44,124) |
15,127 |
continued...
Page 9
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2022
8. MOVEMENT IN FUNDS - continued
Comparatives for 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 |
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
£
£
£
59,188
(52,375)
6,813
59,188
(52,375)
6,813 |
|
|
A current year 12 months and prior year 12 months combined position is as follows:
|
|
Net |
|
|
|
movement |
At |
|
At 1/1/21 |
in funds |
31/12/22 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
84,650 |
21,940 |
106,590 |
TOTAL FUNDS |
84,650 |
21,940 |
106,590 |
continued...
Page 10
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31st December 2022
8. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
118,439 |
(96,499) |
21,940 |
TOTAL FUNDS |
118,439 |
(96,499) |
21,940 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2022.
Page 11
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2022
INCOME AND ENDOWMENTS
Donations and legacies
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 |
2022
£
37,767
21,450
59,217
34
59,251
11,088
154
363
2,128
169
569
530
8,791
17,045
40,837
1,360
42
1,834
1,834 |
2021
£
36,276
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 |
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 2022
Governance costs
Brought forward
Depreciation of tangible fixed assets
Total resources expended
Net income |
2022
£
1,834
51
1,885
44,124
15,127 |
2021
£
1,236
102 |
|
|
1,338 |
|
|
52,375 |
|
|
6,813 |
This page does not form part of the statutory financial statements
Page 13