2023-08-31-accounts - The British Society For Restorative Dentistry

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		Page
Report ofthe Trustees		1to4
Independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet
Notes tothe Financial Statements		8 to	12
Detailed Statement ofFinancial Activities		13 to	14

forthe Year Ended 31August	2023
			31.8.23	31,8.22
			Unrestricted	Total
			fund	funds
		Notes	K
INCOME AND ENDOWMENTS	FROM
Donations and legacies			20,154	20,414
Other trading activities			24,490	33,944
Investment income			1,335	(4,779)
Total			45,979	49,579
EXPENDITURE ON
Raising funds			50,082	43,345
Net gains/(lasses) on investments			(2,484)
NET INCOME/(EXPENDITURE)			(8,547)	6,234
RECONCILIATION OF FUNDS
Total funds brought forward			83,990	77,756
TOTAL FUNDS CARRIED FORWARD				83,990

Balance Sheet 31August 2023
		31.8.23	31.8.22
		Unrestricted	Total
	Notes	fund K	fundsf
FIXEDASSETS Tangible assets Investments		2,565	2,648 32,719
		2,565	35,367
CURRENT ASSETS Debtors		5,961	2,778
Cash at bank		73/19	48,802
		79,380	51,580
CREDITORS
Amounts falling due within one year	10	(4,502)	(2,957)
NET CURRENT ASSETS		74,878	48,623
TOTAL ASSETSLESS CURRENT LIABIUTIES		77,443	83,990
NET ASSETS		77,443	83,990
FUNDS Unrestricted funds		77,443	83,990
TOTAL FUNDS		77,443	83,990

OTHER TRA	DING ACTIVITIES
		31.8.23 f	31.8.22
Fundraising	events	19,240	27,194
Sponsorships		5,250	6,750
		24,490	33,944
INVESTMENT INCOME
		31.8.23	31.8.22
		F.	F
Income UK listed investments		1,220	1,534
Deposit account interest		115
Investments	gain/loss		(6,313)
		1,335	(4,779)

The average	monthly number o	fem	ployees during the year was as follows;
				31.8.23	31.8.22
Administration					1
No employees	received emoluments		in excess off60,000
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
					Unrestricted
					fund
					F
INCOME AND ENDOWMENTS		FROM
Donations and legacies					20,414
Other trading	activities				33,944
Investment income					(4,779)
Total					49,579
EXPENDITUR	E ON
Raising funds					43,345

for	the Year Ended 31 August 2023	the Year Ended 31 August 2023	the Year Ended 31 August 2023	the Year Ended 31 August 2023
6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES ~continued
					Unrestricted
					fund
					F
	NET INCOME				6,234
	RECONCILIATION	OF FUNDS
	Total funds brought	forward			77,756
	TOTAL FUNDS CARRIED FORWARD				83,990
7.	TANGIBLE FIXED	ASSETS
			Fixtures
			and	Badges of
			fittings	Office	Totals
					R
	COST
	At 1 September 2022 and
	31August 2023		4,239	2,398	6,637
	DEPRECIATION
	At 1 September 2022		3,989		3,989
	Charge for year		83		83
	At 31August 2023		4,072		4,072
	NET BOOK VALUE
	At 31August 2023		167	2,398	2,565
	At 31August 2022		250	2,398	2,648
8.	INVESTMENTS
					Investments
					equity
	MARKET VALUE
	At 1 September 2022				32,719
	Disposals				(32,719)
	At 31August 2023
	NET BOOK VALUE
	At 31August 2023
	At 31August 2022				32,719
	The cost ofthe investment		was 238,169,

fort	connue he Year Ended 31August 2023	connue he Year Ended 31August 2023	connue he Year Ended 31August 2023
9.	DEBTORS:AMOUNTS FALUNG DUE WITHIN ONE YEAR
				31.8.23	31,8.22
					E
	Trade debtors				370
	Prepayments			5,961	2,408
				5,961	2,778
10.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
				31.8.23	31.8.22
	Taxation and	social security		480	480
	Other creditors			4,022	2,477
				4,502	2,957
11.	MOVEMENT	IN FUNDS
				Net
				movement	At
			At 1.9.22	in funds	31.8.23
				E
	Unrestricted	funds
	General fund		83,990	(6,547)	77,443
	TOTAL FUNDS		83,990	(6,547)	77,443

Net movemen	t in funds, included	in the above are as follo	ws:
		Incoming	Resources	Gains and	Movement
		resources f	expended	losses E	in funds
Unrestricted	funds
General fund		45,979	(50,062)	(2,464)	(6,547)
TOTAL FUNDS		45,979	(50,062)	(2,464)	(6,547)

A current yea above are as	r 12months and pr follows:	ior year 12 months combi	ned net movem	ent in funds, i	nduded in t
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		E.	E	E.	E
Unrestricted	funds
General fund		95,558	(93,407)	(2,464)	(313)
TOTAL FUNDS		95,558	(93,407)	(2,464)	(313)

			31823	31822
				F
INCOME AND ENDOWMENTS
Donations and legacies
Subscnptions			20,154	20,414
Other trading activities
Fundraising events			19,240	27,194
Spansorships			5,250	6,750
			24,490	33,944
Investment income
Income UK listed investments			1,220	1,534
Deposit account interest			'I15
investments gain/loss				(6,313)
			1,335	(4,779)
Total incoming resources			45,979	49,579
EXPENDITURE
Raising donations and	legacies
Depreciation aftangible	fixed assets		83	125
Other trading activities
Conferences and meeting costs			27,804	22,170
Prizes and awards			1,910
Wages and salaries			4,800	4,800
Journal and newsletter costs			7,908	9,089
Communication and IT			3,597	3,454
Other charges			1,203	1,170
			47,222	40,683
Supportcosts
Governance costs
Auditors' remuneration			2,520	2,406
Auditors' remuneration	far	nan audit work	237	131
			2,757	2,537
Total resources expended			50,062	43,345
Net (expenditure)/income		before gains
and lasses			(4,083)	6,234
Realised recognised gains		and losses
Carried forward			(4,083)	6,234