**REGISTERED CHARITY NUMBER: 257199** **Report of the Trustees and** **Unaudited Financial Statements** **for the Year Ended 31 December 2025** **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 2025** **----- 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 12
Detailed Statement of Financial Activities 13 to 14
**----- End of picture text -----**
## **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** **Report of the Trustees for the Year Ended 31 December 2025** The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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** BAHNO continues to meet its public benefit requirement by: - Providing a multidisciplinary platform for the promotion of research and education for all staff groups working in head and neck cancer. - Offering financial grants that drive innovation in surgical and oncological treatments, ultimately improving patient outcomes. - Promoting diversity and inclusivity within the head and neck cancer team to ensure the needs of all patients are met equitably. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** BAHNO has successfully transitioned from a period of capital accumulation to a phase of strategic investment. Most notably, the association has committed and begun the rollout of a significant financial investment into a new National Head and Neck Audit, providing a vital platform for clinical communication and data across the specialty. We have significantly increased our direct support to members, awarding substantial research and travel grants, including support for a 12-month fellowship in reconstructive microsurgery. ## **FUTURE PLANS** We aim that annual income from a flourishing membership and a successful annual conference is directly reinvested into member benefits. Key priorities for the coming year include: - Developing an International Strategy with BAHNO-led sessions at major world congresses in Brisbane (IFHNOS 2026) and Berlin (ECHNO 2027). - Expanding our educational offering to trainees and Allied Health Professionals through dedicated fellowships and a new, accessible student membership category. - Modernising our digital and social media presence to better engage with a younger professional demographic. ## **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. Page 1 ## **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Report of the Trustees** **for the Year Ended 31 December 2025** ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 257199 ## **Principal address** BAHNO Secretariat PO Box 9238 Sturminster Newton Dorset DT10 9BR ## **Trustees** Mr C Hughes Mr S Winter Professor A Schache Mr D Hamilton Professor C M Nutting On the 16 May 2025, Chris Nutting was appointed as president and Ceri Hughes as immediate past president. ## **Independent Examiner** Ryan Cottington Sandison Lang Limited 2 St Marys Road Tonbridge Kent TN9 2LB Approved by order of the board of trustees on 1 May 2026 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 2025. ## **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 1 May 2026 Page 3 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Statement of Financial Activities** ## **for the Year Ended 31 December 2025** |Unrestricted
Restricted
fund
fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**181,066**
**40,000**
Other trading activities
2
**18,289**
**-**
Investment income
3
**1,093**
**-**
**Total**
**200,448**
**40,000**
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
**50,049**
**-**
Other
**171,112**
**11,429**
**Total**
**221,161**
**11,429**
**NET INCOME/(EXPENDITURE)**
**(20,713)**
**28,571**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**115,126**
**-**
**TOTAL FUNDS CARRIED FORWARD**
**94,413**
**28,571**|**2025**
**Total**
**funds**
**£**
**221,066**
**18,289**
**1,093**
**240,448**
**50,049**
**182,541**
**232,590**
**7,858**
**115,126**
**122,984**|2024
Total
funds
£
30,597
-
787
31,384
30,559
1,638
32,197
(813)
115,939
115,126| |---|---|---| The notes form part of these financial statements Page 4 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Balance Sheet** ## **31 December 2025** |Unrestricted
Restricted
fund
fund
Notes
£
£
**FIXED ASSETS**
Tangible assets
6
**51**
**-**
**CURRENT ASSETS**
Stocks
7
**2,031**
**-**
Debtors
8
**-**
**28,571**
Cash at bank
**93,700**
**-**
**95,731**
**28,571**
**CREDITORS**
Amounts falling due within one year
9
**(1,369)**
**-**
**NET CURRENT ASSETS**
**94,362**
**28,571**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**94,413**
**28,571**
**NET ASSETS**
**94,413**
**28,571**
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2025**
**Total**
**funds**
**£**
**51**
**2,031**
**28,571**
**93,700**
**124,302**
**(1,369)**
**122,933**
**122,984**
**122,984**
**94,413**
**28,571**
**122,984**|2024
Total
funds
£
51
200
-
116,171
116,371
(1,296)
115,075
115,126
115,126
115,126
-
115,126| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 1 May 2026 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 2025** ## **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. 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. continued... Page 6 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **1. ACCOUNTING POLICIES - continued** ## **Fund accounting** 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. OTHER TRADING ACTIVITIES** |Fundraising events
**3.**
**INVESTMENT INCOME**
Deposit account interest|**2025**
**£**
**18,289**
**2025**
**£**
**1,093**|2024
£
-
2024
£
787| |---|---|---| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. |**5.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
30,597
-
Investment income
787
-
**Total**
31,384
-
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
30,559
-
Other
1,638
-
**Total**
32,197
-|Total
funds
£
30,597
787
31,384
30,559
1,638
32,197| |---|---| continued... Page 7 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** **----- Start of picture text -----**
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
-
NET INCOME/(EXPENDITURE) (813) (813)
RECONCILIATION OF FUNDS
-
Total funds brought forward 115,939 115,939
TOTAL FUNDS CARRIED FORWARD 115,126 - 115,126
6. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 January 2025 and
31 December 2025 967
DEPRECIATION
At 1 January 2025 and
31 December 2025 916
NET BOOK VALUE
At 31 December 2025 51
At 31 December 2024 51
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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 2025** **----- Start of picture text -----**
7. STOCKS
2025 2024
£ £
Stock of medals 2,031 200
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other debtors 28,571 -
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Taxation and social security (29) (29)
Other creditors 1,398 1,325
1,369 1,296
10. MOVEMENT IN FUNDS
Net
movement At
At 1/1/25 in funds 31/12/25
£ £ £
Unrestricted funds
General fund 115,126 (20,713) 94,413
Restricted funds
Audit Costs - 28,571 28,571
TOTAL FUNDS 115,126 7,858 122,984
**----- End of picture text -----**
continued... Page 9 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **10. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
**200,448**
**Restricted funds**
Audit Costs
**40,000**|Resources
expended
£
**(221,161)**
**(11,429)**|Movement
in funds
£
**(20,713)**
**28,571**| |---|---|---| |**TOTAL FUNDS**
**240,448**|**(232,590)**|**7,858**| |**Comparatives for movement in funds**
At 1/1/24
£
**Unrestricted funds**
General fund
115,939|Net
movement
in funds
£
(813)|At
31/12/24
£
115,126| |**TOTAL FUNDS**
115,939|(813)|115,126| |Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
31,384
(32,197)||Movement
in funds
£
(813)| |**TOTAL FUNDS**
31,384|(32,197)|(813)| continued... Page 10 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |At 1/1/24
£
**Unrestricted funds**
General fund
115,939
**Restricted funds**
Audit Costs
-|Net
movement
At
in funds
31/12/25
£
£
(21,526)
94,413
28,571
28,571| |---|---| |**TOTAL FUNDS**
115,939|7,045
122,984| 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
**Restricted funds**
Audit Costs|Incoming
Resources
resources
expended
£
£
231,832
(253,358)
40,000
(11,429)|Movement
in funds
£
(21,526)
28,571| |---|---|---| |**TOTAL FUNDS**|271,832
(264,787)|7,045| continued... Page 11 **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2025. Page 12 ## **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2025** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
Subscriptions
**Other trading activities**
Fundraising events
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Salaries
Pensions
Subscriptions
AGM expenses
Telephone
Postage and stationery
Medals expenses and engraving
Computer and website expenses
Research and travel awards
**Support costs**
**Management**
Annual audit payment
Sundries
Oracle supplier delivery costs|2025
£
**149,000**
**40,000**
**32,066**
**221,066**
**18,289**
**1,093**
**240,448**
**13,129**
**178**
**2,143**
**7,403**
**59**
**58**
**200**
**5,635**
**12,011**
**40,816**
**182,541**
**1,673**
**5,000**
**189,214**|2024
£
1
-
30,596
30,597
-
787
31,384
12,950
202
235
-
70
292
613
6,413
8,539
29,314
-
1,245
-
1,245| |---|---|---| This page does not form part of the statutory financial statements Page 13 ## **BRITISH ASS. OF HEAD & NECK ONCOLOGISTS** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2025** |**Management**
**Finance**
Bank charges
**Governance costs**
Accountancy
Depreciation of tangible fixed assets
Total resources expended
**Net income/(expenditure)**|2025
£
**458**
**2,102**
**-**
**2,102**
**232,590**
**7,858**|2024
£
-
1,587
51
1,638
32,197
(813)| |---|---|---| This page does not form part of the statutory financial statements Page 14