**REGISTERED CHARITY NUMBER: 257199** **Report of the Trustees and** **Unaudited Financial Statements** **for the Year Ended 31 December 2024** **for** **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** Sandison Lang Limited 2 St Marys Road Tonbridge Kent TN9 2LB **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Report of the Trustees** ## **for the Year Ended 31 December 2024** The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Public benefit** 1) Provide a platform for the promotion and communication of research and education to all staff groups working in head and neck cancer. 2) Provide funding for research and education through research and travel grant awards. 3) Encourage and promote diversity to all members of the head and neck cancer team and ensure we are meeting the needs of all patients with the disease. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The council has been seeking new opportunities to financially invest in projects that will serve our membership - this has included the proposed new National Audit. An increased travel Grant was awarded to enable a member to undertake a 12-month fellowship in reconstructive microsurgery and a substantial Research Grant was awarded. ## **FUTURE PLANS** A flourishing membership, successful annual conference and savings from reduced council meeting travel costs, has ensured BAHNO is financially very stable. We have increased the size of our annual conference by changing the venue and have strengthened our position and policy on equality and diversity. We are increasing the number of short term UK fellowships and are developing our offering to trainees and allied health professionals to improve membership in this sector. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to 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 31 December 2024** ## **Principal address** BAHNO Secretariat PO Box 9238 Sturminster Newton Dorset DT10 9BR ## **Trustees** Mr C Hughes Professor V Paleri (resigned 17.5.2024) Mr S Winter Professor A Schache Mr D Hamilton Professor C M Nutting (appointed 17.5.2024) ## **Independent Examiner** Ryan Cottington Sandison Lang Limited 2 St Marys Road Tonbridge Kent TN9 2LB Approved by order of the board of trustees on 21 May 2025 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 report to the charity trustees on my examination of the accounts of British Ass. of Head & Neck Oncologists (the Trust) for the year ended 31 December 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention 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. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Ryan Cottington Sandison Lang Limited 2 St Marys Road Tonbridge Kent TN9 2LB 21 May 2025 Page 3 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Statement of Financial Activities** ## **for the Year Ended 31 December 2024** |Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
2|**2024**
2023
**Unrestricted**
**fund**
Total funds
**£**
£
**30,597**
55,172
**787**
576| |---|---| |**Total**|**31,384**
55,748| |**EXPENDITURE ON**
**Charitable activities**
Charitable activities
Other|**30,559**
44,532
**1,638**
1,867| |**Total**|**32,197**
46,399| |**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward|**(813)**
9,349
**115,939**
106,590| |**TOTAL FUNDS CARRIED FORWARD**|**115,126**
115,939| The notes form part of these financial statements Page 4 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Balance Sheet** ## **31 December 2024** |Notes
**FIXED ASSETS**
Tangible assets
5
**CURRENT ASSETS**
Stocks
6
Cash at bank|**2024**
**Unrestricted**
**fund**
**£**
**51**
**200**
**116,171**|2023
Total funds
£
102
800
116,693| |---|---|---| |**CREDITORS**
Amounts falling due within one year
7|**116,371**
**(1,296)**|117,493
(1,656)| |**NET CURRENT ASSETS**|**115,075**|115,837| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|**115,126**|115,939| |**NET ASSETS**|**115,126**|115,939| |**FUNDS**
8
Unrestricted funds|**115,126**|115,939| |**TOTAL FUNDS**|**115,126**|115,939| The financial statements were approved by the Board of Trustees and authorised for issue on 21 May 2025 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 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - 25% on reducing balance ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. continued... Page 6 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **1. ACCOUNTING POLICIES - continued** ## **Fund accounting** Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **2. INVESTMENT INCOME** **----- Start of picture text -----**
|||| |---|---|---| |2024|2023| |£|£| |Deposit account interest|787|576| **----- End of picture text -----**
## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** **----- Start of picture text -----**
||| |---|---| |Unrestricted| |fund| |£| |INCOME AND ENDOWMENTS FROM| |Donations and legacies|55,172| |Investment income|576| |Total|55,748| |EXPENDITURE ON| |Charitable activities| |Charitable activities|44,532| |Other|1,867| **----- End of picture text -----**
continued... Page 7 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** **----- Start of picture text -----**
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£
Total 46,399
NET INCOME 9,349
RECONCILIATION OF FUNDS
Total funds brought forward 106,590
TOTAL FUNDS CARRIED FORWARD 115,939
5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 January 2024 and
31 December 2024 967
DEPRECIATION
At 1 January 2024 865
Charge for year 51
At 31 December 2024 916
NET BOOK VALUE
At 31 December 2024 51
At 31 December 2023 102
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continued... Page 8 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** **----- Start of picture text -----**
6. STOCKS
2024 2023
£ £
Stock of medals 200 800
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
-
Taxation and social security (29)
Other creditors 1,325 1,656
1,296 1,656
8. MOVEMENT IN FUNDS
Net
movement At
At 1/1/24 in funds 31/12/24
£ £ £
Unrestricted funds
General fund 115,939 (813) 115,126
TOTAL FUNDS 115,939 (813) 115,126
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 31,384 (32,197) (813)
TOTAL FUNDS 31,384 (32,197) (813)
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continued... Page 9 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **8. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |At 1/1/23
£
**Unrestricted funds**
General fund
106,590|Net
movement
in funds
£
9,349|At
31/12/23
£
115,939| |---|---|---| |**TOTAL FUNDS**
106,590|9,349|115,939| |Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
55,748|Resources
expended
£
(46,399)|Movement
in funds
£
9,349| |**TOTAL FUNDS**
55,748|(46,399)|9,349| |A current year 12 months and prior year 12 months combined position is as
At 1/1/23
£
**Unrestricted funds**
General fund
106,590|follows:
Net
movement
in funds
£
8,536|At
31/12/24
£
115,126| |**TOTAL FUNDS**
106,590|8,536|115,126| continued... Page 10 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **8. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund|Incoming
Resources
resources
expended
£
£
87,132
(78,596)|Movement
in funds
£
8,536| |---|---|---| |**TOTAL FUNDS**|87,132
(78,596)|8,536| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2024. Page 11 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2024** |**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**
Sundries
**Finance**
Bank charges|2024
£
**1**
**30,596**
**30,597**
**787**
**31,384**
**12,950**
**-**
**202**
**235**
**70**
**292**
**613**
**6,413**
**8,539**
**29,314**
**1,245**
**-**|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| |---|---|---| 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 2024** |**Finance**
**Governance costs**
Accountancy
Depreciation of tangible fixed assets
Total resources expended
**Net (expenditure)/income**|2024
£
**1,587**
**51**
**1,638**
**32,197**
**(813)**|2023
£
1,801
51
1,852
46,399
9,349| |---|---|---| This page does not form part of the statutory financial statements Page 13 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Contents of the Financial Statements for the Year Ended 31 December 2024** **----- Start of picture text -----**
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
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