```
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
```