**REGISTERED CHARITY NUMBER: 258139** ## **The British Society for Restorative Dentistry** ## **Report of the Trustees and** ## **Unaudited Financial Statements** **for the Year Ended 31 August 2025** Brooks Mayfield Limited Chartered Accountants 12 Bridgford Road West Bridgford Nottinghamshire NG2 6AB **The British Society for Restorative Dentistry** ## **Contents of the Financial Statements for the Year Ended 31 August 2025** ||**Page**| |---|---| |**Report of the Trustees**|1 to 4| |**Independent Examiner's Report**|5| |**Statement of Financial Activities**|6| |**Balance Sheet**|7| |**Notes to the Financial Statements**|8 to 12| |**Detailed Statement of Financial Activities**|13| **The British Society for Restorative Dentistry** ## **Report of the Trustees for the Year Ended 31 August 2025** The trustees present their report with the financial statements of the charity for the year ended 31 August 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 Objectives and aims** ## **Promotion** a) In respect of Restorative Dentistry to promote: i) and advance the practice for the benefit of patients ii) education and study iii) scholarship and research iv) and further its interests with those organisations which control the provision of dental services ## **Significant activities** a) The main activities which were undertaken during the year were: i) regular meetings via Microsoft Teams of Council to discuss and plan activities. ii) comment from Council on relevant draft publications / policies iii) two conferences, the first conference titled "Restorative Medicine" focused on significant interactions between Restorative Dentistry and wider Medicine This meeting took place on Friday 24th October 2025 at the Royal Society of Medicine in London. We were delighted to receive sponsorship and support for the meeting from Zimvie (Platinum), Neoss (Gold), General Medical (Gold), Orascoptic (Silver) and W&H (Silver). We managed to get a great line up of speakers including Professor's Ashraf Fouad, Iain Chapple, Nikos Donos and Dr Zoe Brookes. The feedback from the conference was excellent and very much enjoyed by all. Our second conference was the joint conference with Restorative Dentistry (UK) and The Speciality Registrars in Restorative Dentistry Group (SRRDG) hosted under the banner of the Joint Restorative Dentistry Group (JRDG). In response to feedback from our membership in response to our meetings being too London centric the Local Organising Committee agreed for this to hosted in Leeds. This took place at the Queen Hotel, Leeds on Thursday 28th - Friday 29th May 2026. The theme was "Future Reflections", this was how learning from the past is helping to shape the future. A brilliant on line of speakers has been organised included; Raj Rattan on AI - science fiction and science fact, Cristian Peron on Immediate Dental Implants: Evidence and Perspectives for the Next Decade, Shalini Kanagasingam on CBCT in the Age of AI, Shakeel Shahdad on Digital Precision Across Specialties: Guided Implant Surgery, Static Guided Endodontics and the TAP® Protocol in Contemporary Restorative Dentistry, David East on Digitising the Patient Pathway to Improve Outcomes, Jason Wong (CDO England) on Digital in the NHS Long Term Plan, Claire Forbes on How Nationally Supported, Regional Managed Clinical Network Chairs Can Support Primary and Secondary Care Claire, Nikos Donos on the Future of Periodontics, learning from the past and Ashey Byrne on How AI and Digital Dentistry is developing in Dental Laboratories. iv) Several members of council are working with other institutions and sister groups to further oral health including: RD-UK, the senate of dental specialities, SAC, BSI, SAB RCSed, RCS Clinical Standards committee and CDO roundtables. Some of the examples include: - Updating the Toothwear guidelines and progression on the RBB guidelines. - Collaboration with RDUK for clinical guidelines on dental photography and intra-oral scanning to optimise digital workflows. - BSRD have collaborated with BSP on S3 guidelines on dentine hypersensitivity; due to be published soon. - Plans are underway to restart the Undergraduate (UG) Roadshows. v) The society has been revisiting closer working between Restorative Dentistry (UK) and the Specialty Registrars in Restorative Dentistry working group. vi) BSRD has been actively engaged with RDUK and SRRDG to investigate concerns raised regarding the new DSFE examinations. Page 1 **The British Society for Restorative Dentistry** ## **Report of the Trustees for the Year Ended 31 August 2025** ## **OBJECTIVES AND ACTIVITIES** ## **Significant activities** b) The main charitable purposes of the Society for Restorative Dentistry are the advancement of education and the advancement of oral and dental health. The main educational opportunity throughout the year centred on the Spring Conference in 2025 and the Joint restorative Dentistry conference 2026. Details above. The Joint conference included the Gary Pollock Prize presentation, trainee case presentations and the UG Prize Winner presentation. These were judged and a prize giving occurred on the day. The Society is delighted that our website, hosted by Accutiva, is continuing to function well. The website is key for both members, other interested dental parties and the general public. The Society continues to be aware of the importance of attracting the younger dental community and have increased our presence on social media. The website development continues with the support of council members in the roles of webmaster and younger members on council addressing the social media requirements. We are also delighted to continue to have a young dentist representative on Council who participates fully. We are also working jointly with RDUK and SRRDG to design and launch a new unified website for the joint restorative group. The society's collaboration with Dental Update continues. Dental update provides the membership with an App based on-line version of current and past journals allowing reading of the journal electronically but in the traditional journal format which has proved popular. Council is actively engaged in producing further guidelines for the profession. Undergraduate members no longer have access to this as they have access via their university setting. ## **Public benefit** The Secretary continues to respond personally to enquiries from the general public with the assistance of our administrator James Smith. The areas that generate the most public interest remains as: Where and How can Dentistry be accessed? The Society continues to provide specific information on some forms of dental treatment and offers guidance as to good links for further information. The Council is fully engaged with planning ahead for its future meetings and further development of the website. Both conferences, together with the website, which is accessible by the public, provide substantial public benefit. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** Members of BSRD continue to enjoy a full year of online subscription to Dental Update (excluding undergraduate members). This has proved popular and given the Society an excellent journal through which to promote the activities of the society and also the opportunity to publish. During the year details of income received and expended can be seen on page 6 of the attached Accounts. Our financial income is divided into two main areas, voluntary income (annual membership subscriptions), activities and events for generating funds. a) Annual membership subscriptions for the financial year generated £20,334 down marginally from £20,465 in 2024. b) Activities and events organised during the year generated £45,862 down from £50,532 in 2024. There was a joint conference organised which resulted in reduced income and reduced costs to BSRD. Members on the roll at 31st August 2025 stood at 238 down from 306 in 2024. Council continues to monitor membership and ways of encouraging members to continue their commitment to the Society after joining to attend a conference as a member at a preferential rate. ## **FINANCIAL REVIEW** ## **Financial position** The detailed financial amounts can be seen on pages 6 to 13 of the attached Accounts. The Society's key objective is to stimulate greater interest in the Society and to build a wider membership base with small take-up of the activities offered and development of new incentive initiatives for membership to further increase income. Principal funding sources Page 2 **The British Society for Restorative Dentistry** ## **Report of the Trustees for the Year Ended 31 August 2025** ## **FINANCIAL REVIEW** ## **Principal funding sources** Total income for the year was £66,323 down from £71,991 the previous year. Expenditure for the year was £70,478 down from £86,280 in 2024.The net result for the current year end saw a loss of £4,155 compared to a loss of £14,289 in 2024. Funds of the Society on 31st August 2025 stood at £58,999 having previously stood at £63,154 at the previous year end, reflecting the net financial loss of £4,155 this year. BSRD needs to consider an increase in income or a reduction in costs to allow the charity to return to a profitable position year on year. Membership numbers have fallen slightly from 2024 and the society needs to consider the effectiveness of its proposal to existing and potential members. The society could consider a small increase in fee for membership, however, this needs to be balanced with the effect it may have on reducing membership uptake and retention. Conference events have had mixed profitability results. One day events appear to have generated profits whilst the two-day joint events with significantly higher costs have resulted in deficits. Council should consider changing the format of the joint conferences to one day events in order to reduce venue/conference costs. Administration wages for BSRD currently stand at £4,800 per annum.These are a potential area where costs be reduced, and council are advised to consider options to reduce these. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. ## **Charity constitution** The activities of the Society are governed by its written Constitution and Bylaws, a copy of which can be obtained from the Hon. Secretary or can be seen on the Society website www.bsrd.org.uk ## **Recruitment and appointment of new trustees** The Council members of the Society form The Board of Trustees being thereby made up of elected officers and council members. Elections are held by ballot at the Annual General Meeting. ## **Risk management** The Trustees have a duty to identify and review the risks to which the Society is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The major risks to which the Society is exposed concern: i) Ensuring sufficient membership subscriptions are receivable and received thereby ensuring the Governance and administrative costs can be properly met. ii) Membership support is given to fund the activities undertaken by the Society. iii) Systems are in place to ensure all the activities and funding thereof are maintained in accordance with the Constitution and Bylaws. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 258139 ## **Principal address** Mr J Smith Administrative Secretary BSRD 96 Kings Avenue Woodford Green Essex IG8 0JG Page 3 ## **The British Society for Restorative Dentistry** ## **Report of the Trustees for the Year Ended 31 August 2025** ## **Trustees** Dr M P Jerreat - Immediate Past President Dr D Bomfim - President Dr A Truman - retiring Secretary Dr R Gabe - Treasurer Dr P J Hoyle - Treasurer Dr S Patel - Secretery Dr R Tabor C Tredwin - President elect Dr G Charan Dr A Pollard O Jones Dr P Panchasara Dr H Singh Dr S Suleman N Patel (appointed 25.4.25) Dr N Lewis (appointed 25.4.25) ## **Independent Examiner** William Oates Brooks Mayfield Limited Chartered Accountants 12 Bridgford Road West Bridgford Nottinghamshire NG2 6AB Approved by order of the board of trustees on 26 June 2026 and signed on its behalf by: SIGN Dr S Patel - Trustee Page 4 ## **Independent Examiner's Report to the Trustees of The British Society for Restorative Dentistry** ## **Independent examiner's report to the trustees of The British Society for Restorative Dentistry** I report to the charity trustees on my examination of the accounts of The British Society for Restorative Dentistry (the Trust) for the year ended 31 August 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. William Oates Brooks Mayfield Limited Chartered Accountants 12 Bridgford Road West Bridgford Nottinghamshire NG2 6AB 26 June 2026 Page 5 ## **The British Society for Restorative Dentistry** ## **Statement of Financial Activities for the Year Ended 31 August 2025** |||**31.8.25**|31.8.24| |---|---|---|---| |||**Unrestricted**|Total| |||**fund**|funds| ||Notes|**£**|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies||**20,334**|20,465| |Other trading activities|2|**45,862**|50,532| |Investment income|3|**127**|994| |**Total**||**66,323**|71,991| |**EXPENDITURE ON**|||| |Raising funds||**70,478**|86,280| |**NET INCOME/(EXPENDITURE)**||**(4,155)**|(14,289)| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||**63,154**|77,443| |**TOTAL FUNDS CARRIED FORWARD**||**58,999**|63,154| The notes form part of these financial statements Page 6 **The British Society for Restorative Dentistry** ## **Balance Sheet 31 August 2025** |**31.8.25**
**Unrestricted**
**fund**
Notes
**£**
**FIXED ASSETS**
Tangible assets
7
**2,472**
**CURRENT ASSETS**
Debtors
8
**2,354**
Cash at bank
**65,544**
**67,898**
**CREDITORS**
Amounts falling due within one year
9
**(11,371)**
**NET CURRENT ASSETS**
**56,527**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**58,999**
**NET ASSETS**
**58,999**
**FUNDS**
10
Unrestricted funds
**58,999**
**TOTAL FUNDS**
**58,999**|31.8.24
Total
funds
£
2,509
7,292
68,044
75,336
(14,691)
60,645
63,154
63,154
63,154
63,154| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 26 June 2026 and were signed on its behalf by: C Tredwin - Trustee The notes form part of these financial statements Page 7 **The British Society for Restorative Dentistry** ## **Notes to the Financial Statements for the Year Ended 31 August 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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 33% on reducing balance ## **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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Non-current investments** Non-current investments are included at market value at the balance sheet date. All gains and losses on investments are reflected in the Statement of Financial Activities as they arise and are not separated between realised and unrealised gains and losses. Page 8 continued... ## **The British Society for Restorative Dentistry** ## **Notes to the Financial Statements - continued for the Year Ended 31 August 2025** ## **2. OTHER TRADING ACTIVITIES** |Fundraising events
Sponsorships
Joint venture
**3.**
**INVESTMENT INCOME**
Income UK listed investments
Deposit account interest|**31.8.25**
**£**
**15,130**
**10,500**
**20,232**
**45,862**
**31.8.25**
**£**
**-**
**127**
**127**|31.8.24
£
41,245
9,287
-|31.8.24
£
41,245
9,287
-| |---|---|---|---| |||50,532|| |||31.8.24
£
837
157
994|| ||||994| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. ## **Trustees' expenses** Expenses are reimbursed to various trustees during the year for travel, accommodation and subsistence expenses incurred in attending meetings.In the year ended 31st August 2025, the total reimbursed amounts to £nil (2024 - £nil) and the total number of trustees reimbursed was none (2024 - none). ## **5. STAFF COSTS** The average monthly number of employees during the year was as follows: |Administration
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds|**31.8.25**
31.8.24
**1**
1
Unrestricted
fund
£
20,465
50,532
994
71,991
86,280| |---|---| ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** Page 9 continued... **The British Society for Restorative Dentistry** ## **Notes to the Financial Statements - continued for the Year Ended 31 August 2025** |**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|| |---|---|---|---|---|---|---| |||||||Unrestricted| |||||||fund| |||||||£| ||**NET INCOME/(EXPENDITURE)**|||||(14,289)| ||**RECONCILIATION OF FUNDS**|||||| ||Total funds brought forward|||||77,443| ||**TOTAL FUNDS CARRIED FORWARD**|||||63,154| |**7.**|**TANGIBLE FIXED ASSETS**|||||| |||Fixtures||||| |||and||Badges|of|| |||fittings||Office||Totals| |||£||£||£| ||**COST**|||||| ||At 1 September 2024 and|||||| ||31 August 2025|**4,239**||**2,398**||**6,637**| ||**DEPRECIATION**|||||| ||At 1 September 2024|**4,128**|||**-**|**4,128**| ||Charge for year||**37**||**-**|**37**| ||At 31 August 2025|**4,165**|||**-**|**4,165**| ||**NET BOOK VALUE**|||||| ||At 31 August 2025||**74**|**2,398**||**2,472**| ||At 31 August 2024|111||2,398||2,509| |**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||| |||||**31.8.25**||31.8.24| |||||**£**||£| ||Trade debtors||||**-**|4,750| ||Prepayments|||**2,354**||2,542| |||||**2,354**||7,292| Page 10 continued... **The British Society for Restorative Dentistry** ## **Notes to the Financial Statements - continued for the Year Ended 31 August 2025** |**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| |---|---|---|---|---|---| |||||**31.8.25**|31.8.24| |||||**£**|£| ||Trade creditors|||**-**|91| ||Taxation and social security|||**1,220**|480| ||Other creditors|||**10,151**|14,120| |||||**11,371**|14,691| |**10.**|**MOVEMENT IN FUNDS**||||| |||||Net|| |||||movement|At| |||At|1.9.24|in funds|31.8.25| ||||£|£|£| ||**Unrestricted funds**||||| ||General fund|**63,154**||**(4,155)**|**58,999**| ||**TOTAL FUNDS**|**63,154**||**(4,155)**|**58,999**| ||Net movement in funds, included in the above are as follows:||||| |||Incoming||Resources|Movement| |||resources||expended|in funds| ||||£|£|£| ||**Unrestricted funds**||||| ||General fund|**66,323**||**(70,478)**|**(4,155)**| ||**TOTAL FUNDS**|**66,323**||**(70,478)**|**(4,155)**| ||**Comparatives for movement in funds**||||| |||||Net|| |||||movement|At| |||At|1.9.23|in funds|31.8.24| ||||£|£|£| ||**Unrestricted funds**||||| ||General fund|77,443||(14,289)|63,154| ||**TOTAL FUNDS**|77,443||(14,289)|63,154| Page 11 continued... **The British Society for Restorative Dentistry** ## **Notes to the Financial Statements - continued for the Year Ended 31 August 2025** ## **10. 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|71,991|(86,280)|(14,289)| |**TOTAL FUNDS**|71,991|(86,280)|(14,289)| A current year 12 months and prior year 12 months combined position is as follows: |
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At 1.9.23
in funds
£
£
77,443
(18,444)
77,443
(18,444)|At
31.8.25
£
58,999| |---|---|---| |||58,999| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|138,314|(156,758)|(18,444)| |**TOTAL FUNDS**|138,314|(156,758)|(18,444)| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 August 2025. Page 12 ## **The British Society for Restorative Dentistry** ## **Detailed Statement of Financial Activities for the Year Ended 31 August 2025** |**Detailed Statement of Financial Activities**
**for the Year Ended 31 August 2025**||| |---|---|---| ||31.8.25|31.8.24| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Subscriptions|**20,334**|20,465| |**Other trading activities**||| |Fundraising events|**15,130**|41,245| |Sponsorships|**10,500**|9,287| |Joint venture|**20,232**|-| ||**45,862**|50,532| |**Investment income**||| |Income UK listed investments|**-**|837| |Deposit account interest|**127**|157| ||**127**|994| |**Total incoming resources**|**66,323**|71,991| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Depreciation of tangible fixed assets|**37**|56| |**Other trading activities**||| |Conferences and meeting costs|**25,458**|59,975| |Prizes and awards|**1,025**|3,700| |Wages and salaries|**4,800**|4,800| |Journal and newsletter costs|**7,248**|7,833| |Communication and IT|**4,210**|5,567| |Joint venture costs|**23,547**|-| |Other charges|**1,386**|1,694| ||**67,674**|83,569| |**Support costs**||| |**Governance costs**||| |Auditors' remuneration|**2,583**|2,520| |Auditors' remuneration for non audit work|**184**|135| ||**2,767**|2,655| |Total resources expended|**70,478**|86,280| |**Net expenditure**|**(4,155)**|(14,289)| This page does not form part of the statutory financial statements Page 13