REGISTERED CHARITY NUMBER: 257199
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2023
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 31 December 2023
|
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 31 December 2023
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2023.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordancewith the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Public benefit
1)Provideaplatformforthepromotionandcommunicationofresearchandeducationtoallstaff groups
working in head and neck cancer.
2) Provide funding for research and education through research and travel grant awards.
3)Encourageandpromotediversitytoallmembersoftheheadandneckcancerteamandensurewe are
meeting the needs of all patients with the disease.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Thecouncilhasbeenseekingnewopportunitiestofinanciallyinvestinprojectsthatwillserve our
membership- this has includedthe proposednew NationalAudit.An increasedtravelGrantwas awarded to
enableamembertoundertakea12-monthfellowshipinreconstructivemicrosurgeryanda substantial
Research Grant was awarded.
FUTURE PLANS
Aflourishingmembership,successfulannualconferenceandsavingsfromreducedcouncilmeeting travel
costs,hasensuredBAHNOisfinanciallyverystable.Wehaveincreasedthesizeofourannualconference by
changingthevenueandhavestrengthenedourpositionandpolicyonequalityanddiversity.We are
increasingthenumberofshorttermUKfellowshipsandaredevelopingourofferingtotraineesand allied
health professionals to improve membership in this sector.
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
Principal address
BAHNO Secretariat
PO Box 9238
Sturminster Newton
Dorset
DT10 9BR
Page 1
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Report of the Trustees
for the Year Ended 31 December 2023
Trustees
Mr C Hughes
Mr J O'Hara (resigned 19.5.2023)
Professor V Paleri
Mr S Winter
Professor A Schache
Mr D Hamilton (appointed 19.5.2023)
Independent Examiner
Ryan Cottington
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
Approved by order of the board of trustees on 18 July 2024 and signed on its behalf by:
Mr D Hamilton - 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
I reportto the charitytrusteeson my examinationof the accountsof BritishAss. of Head& Neck Oncologists
(the Trust) for the year ended 31 December 2023.
Responsibilities and basis of report
As the charitytrusteesof the Trust you are responsiblefor the preparationof the accountsin accordance with
the requirements of the Charities Act 2011 ('the Act').
I reportin respectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActand in
carryingoutmyexaminationI havefollowedall applicableDirectionsgivenby the CharityCommission 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
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
25 October 2024
Page 3
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Statement of Financial Activities
for the Year Ended 31 December 2023
|
|
2023 |
2022 |
|
|
Unrestricted |
|
|
|
fund |
Total funds |
|
Notes |
£ |
£ |
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
55,172 |
59,217 |
Investment income |
2 |
576 |
34 |
Total |
|
55,748 |
59,251 |
EXPENDITURE ON |
|
|
|
Charitable activities |
|
|
|
Charitable activities |
|
44,532 |
40,837 |
Other |
|
1,867 |
3,287 |
Total |
|
46,399 |
44,124 |
NET INCOME |
|
9,349 |
15,127 |
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
106,590 |
91,463 |
TOTAL FUNDS CARRIED FORWARD |
|
115,939 |
106,590 |
The notes form part of these financial statements
Page 4
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Balance Sheet
31 December 2023
|
|
2023 |
2022 |
|
|
Unrestricted |
|
|
|
fund |
Total funds |
|
Notes |
£ |
£ |
FIXED ASSETS |
|
|
|
Tangible assets |
5 |
102 |
153 |
CURRENT ASSETS |
|
|
|
Stocks |
6 |
800 |
800 |
Cash at bank |
|
116,693 |
107,210 |
|
|
117,493 |
108,010 |
CREDITORS |
|
|
|
Amounts falling due within one year |
7 |
(1,656) |
(1,573) |
NET CURRENT ASSETS |
|
115,837 |
106,437 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
|
115,939 |
106,590 |
NET ASSETS |
|
115,939 |
106,590 |
FUNDS |
8 |
|
|
Unrestricted funds |
|
115,939 |
106,590 |
TOTAL FUNDS |
|
115,939 |
106,590 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon18July 2024
and were signed on its behalf by:
Mr D Hamilton - 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 31 December 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withthe FinancialReportingStandardapplicablein the UK and Republicof Ireland(FRS102) (effective
1 January2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicablein the
UKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
under the historical cost convention.
Income
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill 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
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
continued...
Page 6
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
1. ACCOUNTING POLICIES - continued
Fund accounting
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charity's
pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
2023 |
2022 |
|
£ |
£ |
Deposit account interest |
576 |
34 |
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewereno trustees'remunerationor otherbenefitsfor the yearended31 December2023nor for
the year ended 31 December 2022.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|
Unrestricted |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
59,217 |
Investment income |
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 |
continued...
Page 7
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
4. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|
|
|
|
|
Unrestricted |
|
|
|
fund |
|
|
|
£ |
|
TOTAL FUNDS CARRIED FORWARD |
|
106,590 |
5. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
Computer |
|
|
|
equipment |
|
|
|
£ |
|
COST |
|
|
|
At 1 January 2023 and |
|
|
|
31 December 2023 |
|
967 |
|
DEPRECIATION |
|
|
|
At 1 January 2023 |
|
814 |
|
Charge for year |
|
51 |
|
At 31 December 2023 |
|
865 |
|
NET BOOK VALUE |
|
|
|
At 31 December 2023 |
|
102 |
|
At 31 December 2022 |
|
153 |
6. |
STOCKS |
|
|
|
|
2023 |
2022 |
|
|
£ |
£ |
|
Stock of medals |
800 |
800 |
continued...
Page 8
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Other creditors |
|
1,656 |
1,573 |
8. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 1/1/23 |
in funds |
31/12/23 |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
106,590 |
9,349 |
115,939 |
|
TOTAL FUNDS |
106,590 |
9,349 |
115,939 |
|
Net movement in funds, included in the above are as follows: |
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
resources |
expended |
in funds |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
55,748 |
(46,399) |
9,349 |
|
TOTAL FUNDS |
55,748 |
(46,399) |
9,349 |
|
Comparatives for 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 |
continued...
Page 9
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
8. MOVEMENT IN FUNDS - continued
Comparative 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 |
A current year 12 months and prior year 12 months combined position is as follows:
|
|
Net |
|
|
|
movement |
At |
|
At 1/1/22 |
in funds |
31/12/23 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
91,463 |
24,476 |
115,939 |
TOTAL FUNDS |
91,463 |
24,476 |
115,939 |
A currentyear12 monthsand prioryear12 monthscombinednet movementin funds,includedin the
above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
114,999 |
(90,523) |
24,476 |
TOTAL FUNDS |
114,999 |
(90,523) |
24,476 |
continued...
Page 10
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 11
BRITISH ASS. OF HEAD & NECK ONCOLOGISTS
Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
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 |
2023
£
22,688
32,484
55,172
576
55,748
11,836
74
398
1,959
60
423
1,069
8,652
20,061
44,532
-
15
1,801
1,801 |
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 |
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 31 December 2023
Governance costs
Brought forward
Depreciation of tangible fixed assets
Total resources expended
Net income |
2023
£
1,801
51
1,852
46,399
9,349 |
2022
£
1,834
51 |
|
|
1,885 |
|
|
44,124 |
|
|
15,127 |
This page does not form part of the statutory financial statements
Page 13