```
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
```