THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Charity Registration No. 265815
JBSP
British Society of
Periodontology and
Implant Dentistry

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Professor Michael Milward Presidént 2023
Dr Rajall Nansi
P￿SIdent 2022
Professor Wendy Tumer
Honorary Secretary
Dr lan Dunn
Honoiary Treasurer
Professor Philip Preshaw
Pregideni Eleet 2024
Profe85or Nico18 Wesl
President Elect 2025
Professor Gery Linden
Senior VI￿ Presidonl
DrAlexandei Pollard
Honorary Editor
Dr Viien Vilhlani
Cornmercial Liason Officer
Dr Paul Baker
Pr85ident Elèet 2026
R8sign8d 31 Oecember 2023
Appointed 1 January 2023
Appointed l January 2023
Appointed 1 January 2024
Charity number
265815
Princlpal address
POBox261
Liverpool
L25 6VVP
Independent examiner
Alison Whalley FCA
Azets Audit Services Ltd
Cadton House
Bradford
BD14NS
Bankers
Bank of Scotland
33 Old 8road Slreel
London
BX21LB
CAF Bank Lld
25 Kings Hill Avenue
Kings HI15
West Mailling
Kent
ME19 4JQ

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
CONTENTS
Page
Tntrstees report
Independonl examsnerf$ report
11
Statement of financial activities
12
Balance sheet
13
Note8 to the accounts
14-25

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
1.0 Introduction
The T¥ustees presenl their reporl and financi31 statements for the year ended 31 December 2023.
The accounts hav8 been prepared in accordance wilh the accounting policie8 Sel out in nolg 110 the accounts and
comply with the Charity's Trust Deed dated 19th July 1949 and amended in 1999. the Charities Act 2011 and
°Accounling and Reporting by Chariligs.. Slalemenl of Recommended PrdLIILe applicable lo charities preparing
their aecounls in accordance with the Finanrial Reporiing Standard applicable in the UK and Rewblic of Ireland
IFRS 1021 (affective 1 January 20191.
1.1 Stru¢ture and Objèetlvès of the Society
The Society is a registered charitable Trust, regulated by ils original Trusl deed dated 191h July 1949, snd amÈndèd
in 19g9. The Trust Deed provides for a Conslilulion and Bye Laws of the Society.
The obje¢tives of the Society, as stated in the Constitution and Bye-Laws are lo-.
' lo promote lorthe g8n6rÈlhe3lth, wellbeing and knowledge of the publiG, Ihe art andscience oftlentistry
and in particul8rth8 art ancl s¢lence of periodontology and denlalFmplaiilology and in furth8r8nc8 th8th01
to advance 811 aspects of periodonlology and deiital Fmplanlology and lo piomole improvéments in th6
teaching of Ihe same."
In selling our objectives and planning our activities our Trustees have given careful considerallon to the
Charily Comrnission's quidallee on public benefit when reviewing the Society's objectives and in planning
future activities and making grants for the lorth¢oming year.
1.2 Principal aetlvitlès
Over tllll8 the Council has developed Ihe following a¢tivities as the princspal mÉAng of achieving our tharitable
objectives for the benefit of the public".
Circulale educalional malertal to our members including the Society's main publication 'The JouTnal of
Clinical Periodontology
Organise n8tional conferences devoted lo P&Tiodontology',
Org8nise webinar based educational lectures.,
Organiso short courses to help dental care Professionals develop and improve their knowledge and
Fund research and teaching related to the understanding and treatment of periodontal diseases.,
Provide through our website educatiDn81 information lor periodontisls, general dentis18, dental care
piole8sionals and students..
Provlde through our website information lor palignls that will inform their understanding of periodontal
diseases and enable them to identify the geographio location of our member8, Ptaetices. We also produce
educational leaflets about perlodontal disease and its management for our p81i8nts and the public,.
Produce paiameters of care documents for denlisls to follow when treating their patients with periodontal
disease.,
Frorn time to time. make donations It) othèr charitable bodies for the furtherance ol dental education.,
Advise regulatory bodies and organisations Such as the Department of Heallh on care pathways.
1.3 Public Bènefit
The Truste88 have compligd Wfflh thfj duly under Chant￿sAG1 2006 s.4 to have due ￿gard to guidahJc6 published
by the Charily Commission in relalion lo Public Benefit.

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
2.0 Membership
Membership of the Society is unlimited in number. Members musl be registered in the Medical or
Dentists, Register or hold such other qualifications as Council approve, regislered as a Dental
Undergraduate in the United Kingdom, or be members of an affiliated Society. The membership
categories are..
(al
Honofary Membership is bestowed upon a small number of figures in re¢ognitlon of
their unique ¢onlribulion lo Periodonloiogy al international level. Membership is fre8
(bl
Full Membership.. includès subscription lo the SGisnlifi¢ publication, the Journal of Clinical
Periodonlol(uy, which is the official publication of the British Society of PeTiodontoltsgy and
Implant Dentistry, and of the Eiiropean Federation of Feriodonlology. In 2002, the Journal
became available electronically and the European Fecteration ol P6riodonlology ruled that all Full
M8mbcrs of ils constituent societies musl reGeive the electronic Journal subscription as part of
their membership, with the papei Journal being 8vailable as an option al an increased
membership cost. Al the Annual General Meeting of the Society16* September 20231 members
voted not lo increase membership subscriptions. Full membership costs £177.00 for electronic
Journal subscribers and £237.00 for members receiving the printed Journal. All Me￿be[S continue
lo benefit from free webinars and reduced registration rates al the larger meetings held by the
Society.
P05tgraduate Student Membershlp and Specialist Registrars." The subscriplion for
registered full-lime poslgraduale students and Specialist Registrars was adopted by the Society
al the Annual General Meeting on 26th September 1997. Al the Annual General Meeting on 181h
September 1998, it was agreed Ihal the redU￿d subscription should be available for a
Maximum of four years of study. Al the AGM on 6th September 2023 members voted not to
Increase membership subs¢riplions, Postgraduate membership costs £117 for electronic Journal
subscribers and £177 for members re￿iving the printed Journal. Poslgraduale members and
Specialist Registrars have full voting rights.
{cl
Idl
First 3 Years Category was introduced 8t the 2005 AGM and relates lo a reduced membershlp
category lor newly qualified denlisls up lo 4 yegrs post qualification. During 2017 il was decided
that this would be reduced to 2 yeais lor new appli¢anls in line with other socielies. During 2023 il
was decided that thi5 would be extended lo 3 years for new applicants. Al the AGhA on 6th
September 2023 members voted not lo increase membership subscriptions. New graduate
membership costs £117 foi electronic Journal subscribers and £177 lor members receiving the
printed Journal.
le) Dental Hyglenists and Dèntal Therapists. At the AGM on 6th September 2023 members
voted not to increase membership subscriptions. The cost is £117 for electronic Journal
subscribers and £177 for members receiving the printed Journal. Dental hygienists and
dental Ihorapisls are full members of the Society.
(fj
Retlred members of the Society IAs$o¢iale)'. This category replaced the former category of
'Corresponding Membership. and was approved by the AGM of 2011 September 2002.
Associatès of the Society do not ieceNe tho 8leclror¢ic Journal and have no voting rights but pay
an annual subsoTrplion rale of £80.
Igl
Othèr Dental Care Professlonals IAssDcialel who are registered with the General Dental Council.
Al the AGM of 6th Soplember 21123 members ratilied the subscription rale of £80.

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Achievement$ and performance
Ihl Undergraduate Student Membershlp IAssoci2te}, including students on DCP courses, was introduced
al the Annual Gèneral Meeling1161h September 1999). At the AGM of 10th Oct 2018, il was decided lo
make Membership wilhoul the eleclrtsnic joum81 free. In 2019, Fl was agreed lo charge a one-off
aérninislralive fee of £10 to cover the cost of printing and postage. UndergTaduales remain rllembers of
the Society for the duration of their tjndergraduale course. At the AGM of 6th September 2023 members
ratified the subscription rale of £10.
lil Member of a European Society IAsso¢ialel who already subscrib&s lo the electronic Jtsumal
DI Clinical Periodonlology beneflls from a reduced subscription rale of £80.
01 Overseas Dentlst M8mbèrs', full membership with electronic journal £187, and with printed journ81 £247
3.0 Revi&w ofthe Year
3.1 Subscrlptions
The Society's subscription year is from 1 st January lo 31st December, followng the alignment of financial and
subscriptioll years in 2Q02. Al the end of 2023, the Society had 1620 members.
3.2 Sclentlflc Meetings
The Exchan
e Birmin
ham
On the morning of Wednesday 11 October 2023, the Society held a joint meeting with the Periodontal Research
Group of the British Society for Oral and Dantsl Researth IBSODRI.
The 8SODR actively engage and support Èarty career researchers IECRI. The term ECRS relates to any early
career academic, whether clinical 01 non-clini¢al, who has an interest in the full range of oral and dental research
and can range from undergraduates lo PhD students, and eveiylhing in betwèen.
Professor Milwaid's aim in organising the joint meeting was lo help support ECRS in developing their careers and
in delivering future research lo benefit our patients. This complimented the annual BSP Conference theme.
' Teams - working logether for success,. as il encompassed the important work done by researchers. as th
tacklè some of the healthcare ¢hallenge8 we face and help us lo achieve better health otjtcomes for patients across
the UK and aTound the world.
The ICC Birmin
ham 2023
The BSP 2023 Conference look place at Th& ICC, Birmingham, on 11-13 October 2023. The Conference
aimed al engaging all members of the oral healthcare community and was based on Professor Milward's stiong
belief that we need to work ¢5osely together with a common goal in order lo deliver the best Irealmenl outcomes
for our patients.
The Conference lectures developed the 18amwork theme, from patients views and opinions, contemporary
patient management, working with other dental specialties, Ihrough lo the futuré of periodontal care. The event
provided a wonderful opportunity for the whole dental team lo enjoy an exciting mix of presenlalions,
workshops, networking and stscialising. The sell~oul evonl was a great success and th@ feedback from delegates
was excellent.

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
3.3 Charllable work
The Society continued with its charitable work throughout the year, predominantly through the educational
programme, dissemination of information lo the public and profession and sponsorship of research and
educational prizes lo aid the career development of young professionals.
3.4 BSP Patient Forum
The members of the BSP Patient Forum, led by Professor lan Needleman and Professor Shauna Culshaw,
continue lo help shape the future of gum health in the UK and work with our Socioly.
Over the last Iwelve months, the Forum members havè continued lo meet online have parti¢ipaled in many
initiatives including the SDCEP updated guideline workshops, BSP Peri-lmplanlilis Treslmenl GLtidglines workshops,
a series of patient information videos and a patient symposium for undprgraduales.
The Forum priorities are:
Promoting goDd gum health and the prevention of gum dlsease
Effect of gum health and wellbeing
Access for gum health care
Mr Julian Ekiert reached the end of his term as Palienl Forum Council Represenlalive at the end of 2023 and
Mr Andrew Cundy has kindly taken over this rol$, which gives a voice lo the patient comn)unily and greatly
helps the Society by informing and influencing OUT acllvlly, PDli¢y and strategy.
3.6 Natlonal Campalgn
On 12th May, the Sodety participated In the pan European campaign, Gum Health Day, to raise awareness ofthe
importance of gum health. The 2023 campaign slogan, "Healthy gums look good on youl Protect theml" was
intended lo reflect that healthy gums are part of ou¥ wellbeing and beauty.11 also ¢onveyed a powerful message
encouraging everybody lo priorilise prevention and maintenance of their gum health, which ¢onlribules to
enhancing people's overall facial aesthetics and therefore their self-confidence in everyday social aclivilies.
The Society worked wqlh BSP Undergraduate Rep￿sentatIves, students and staff al Dental and HygienelTherapy
Schools in Aberdeen, Cardiff, Liverpool, KingslGuys Hospital London and Manchester to sel up fanlaslic events lo
promote GUM heallli Day lo patients and the public.
They created a stand anof spent time al busy locations, handing out 'PeiTodonlal Health Tora BellerLife- leaflets to
members of Ihe public lo gel across the important message about the importance of gum health.
3.6 BSP Implementation of the EFP'S S3 TreatFnent Guldellne for Peri-lmplantitls
In September, the BSP began the task of reviewing the final recommendaliDns of the EFP Peri-lmplanlilis
Trttatmenl Guidelines lo ensure they were appropriate lo share with UK dental professionals Iden118ts,
hygienists. therapist51. patients and thè public.
Professor West and Professc)r Kebschull led four working groups who mel online to locus on the syslernalic reviews
in the publiGalion. 11 is expected that the paper will be pubSished in the Journal of Denlislry in sprin￿sumM￿r 2024.
with open accèss lo all.

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
3.7 Awards & Prlzes
During 2023 the following Prizes were swarded..
PRIZE
Award
Audlt award
£500
Beanl Thandi
Sir Wilfred Flsh Research Prlze
Nlamh Coffey
£1,QOO
"Periodontal Disease prevalence 2nd Otsl Hygi8n8 in Adults with CysliG Fibro￿8."
S stematlc Review Prize
Nor Shallna Blnti Mohamed Nazari
£1,000
'Assessmenl M&lhDds of Gi17gival Tissue Volumo.. A sysl9m8t￿ R@v￿W..
BSP Clinlcal Fellowshi
award
Patrick Fee
Jasmine Loke
Giuseppe Mainas
Up lo £4,000
p&r award
Frank Ashle
Unde
raduale Prlze
Robson Chiremba
£500
BSP Research Grant
Up to £5.000
per award
Kitty Guo
Poster Prlztr
Clinical..
Ursala Jogexal
£6DO each
R8s8arch:
Vanala Krishna Naik
In addition lo the BSP Awards, the Society conlributd £5,000 lo a Faculty of Dental Surgery al The
Royal College of Surgeons of England Pump-Prlming Grant.

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT (CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
The recipient of the 2023 FDS.BSP Pump-Priming Cranl of £10,000 was Zehra Yonel, from the University of
Birmingham to support her research project enlilled, 'Does inllammatory bowgl disease &llerlh$ detection of 8nd
gum disease in salwa?
3.8 Educational Events-
The Society continues lo be èxtremèly active in delivering education across the UK. Listed below are the activities
undertaken in 2023
Date
Type of
Event
Title
Presenter
9h January 2023
Webinar
How periodonlilis affects the body. The perio-syslemic
Dr Praveen Sh8Tma
27N) April 2023
Webinai
Prognosls ol periodonlally involved teeth- how good
are we?
Prof Francig Flughes
8VI June 2023
Webinar
The Periodonlilis-Diabeles Interface.. A Sweet
Encounter in General Dental Practice
Dr Devan Raindi
191h May 2023
Maslerclass
BSP Masterclass- Aeslhelic Crown Lengthening .
Aesthetic crown lengthening - A systematic way ol
Ireallng Gummy Smiles.
Dr Milul Shah
25th July 2023
Webinar
Behaviour Change in Denlislry- How to support perio
Patients to change IhÈir behaviour
Dr Koula
Asimakopoulou
3rd Odober
2023
Webinar
EFP- WONCA (World Oryanisalion of National
Golleges & Associations of Family DoGlorsl Workshop
Impact of Periodontal Health on Overall Health
Prof lain Chapple
11_13Ih Oclobet
Conference
BSP Conference 2023
Prof Mike Milward
141h November
2023
Webinar
Peri-implanlitis- the host bacterial communication
Dr Purn1ma Kumar
6th December
2023
Webinar
Monitoring and Mainlalning Dental Implants in General
Practice
Mrs Kathryn Mayo &
Mrs Jenny Walker

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Other events:
BSP at the British Dental Conference & Dentlstryshow:
The BSP Team allended this event in Many 2023. Prof Mike Milward and Mrs Paula Dunn workéd al the BSP
sland, promoting membership, distributing resources and answering clinical questions.
Dr Rajan Nansi and Dr Devan Raindi presented leclures in the Specially Interest Theatre. In addition, Or Raindi
a￿epted an invitation from the British Asso¢ialion of Dental Nurses lo speak in the Dental Ntjrses, Forum.
Early Career Group IECGI..
Our ECG continues to develop and offer support for new members of the professlon inlerosled in periodonlology.
In May 2023, Dr Milul Shah presented an exliemely wpular hands-on course in Birmingham on crown ltsnglhening.
The aitn of the ¢ourse was lo help delegates improve their kno￿edge and clinical proficiency when managing patients
with an excess gingival display.
During thè fiTsI part of th8 day, delegates parli¢ipaled in lectures and ¢ase-based discussions which explored
the fundamentals ol a facially driven aesthetic assessment 8nd the Irealmènt planning of complex cases. Later, they
had the opportunity lo actively plan surgery for a real-life Gase using PowerPointlKeynole, Photoshop and Digital
Smile Design software. Dr Shah worked with the group encouraging them lo assess the ¥alionale behind diflerenl
surgical le¢hniques and key surgical decision making. The hands-on element of the course provided the delegalés
with the opportunity to develop their skills in performing crown lengthening surgery, inGluding flap management, bone
removal wlh rotsrylpiezoele¢l¥i¢ instruments and advanced 5Uturing techniques.
3.9 Partnership agr&&ments
Several companies (Acteon, Corsodyl, Johnson & Johnson, NSK, Oral-B and Philips) agreed lo donate funds lo the
BSP lo help deliver the aims ol our StralegiG Plarl. These partnerships have been highly su¢¢essful. The Executive
General Manager provldes them with regular updates and monthly newslellers, and they have been extremely
impressed with the progress made and the projects undertaken during 2023.
3.10 Soclety's Webslle I Soclal Medla
The BSP website, developed by Optima, continues lo provide a modem platform lo support our ever4eveloplng
educational programme and membeiship needs. The BSP Team work hard lo keep the website up to dale with the
lalesl news, clinical inforrnalion and events.
The BSP website offers key information on periodontal dlsease and implant denlislry for patients, the public and
dental care professionals. 11 provides key management lunctionalily that the Society use for 8venl bookings,
advertising job vacancies and maintenance of membership. The website holds our (Salabasgs, conference and
event registrations, course feedback and CPD certificates and is fully GDPR UK compliant. In addition, thè sile also
con18ins case reports, a jobs, section, newslellers, publications, educational videos and resources. The website
reflects the dynamic nalure of the Society-
The BSP recognise that good, etfective communication is key and essential lo us achieving our strategic aim8 and
maintain strong working relationships al all levels of the Society. Social media has becofne an integral part ol
membership growth, collaboration with other health professionals and raising awareness of the lalesl news and we
Continue lo explore ways lo further develop in this area. The Society has so¢ial media accounts on Facebook,
Twtler and Instagrdm and the BSP Team work hard to update the plalforrlls and grow the a¢Gounls.

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
3.11 Monthly Newslolters and P8riodical
The monthly newsletter is wrillen by Mrs Paula Dunn and Mrs Joanne Brown and overseen by Honorary Editor,
Dr Alex Pollard. The newsletter Is a professiona5, informallve, and well received publication that helps Society
members keep up to dale oll news, GliniGal informaliori, activities and Society events. The newsletters are
distributed by email.
The Periodical magazine is an annual summary of the yearfs main events and Society activities. In 2023. we
shared truly upllfting and inspiring stories from some of our members, who dedicaltt lime lo charity work on top of
their careers within denlislry. We also included some great arli¢les from pryze winners who used their prize mon8y
lo allend courses lo gain knowledge and skills lo further th&ir Gareer,
The 24-page magazine was distributed in the post to all members with their annual subscripllon leller.
4.0 strategic Plan
This major initiative for the Society was launched and agreed by the membership at the September AGM 2014.
The Society has made considerable progrèss in delivering on this 5-year plan. The plan aims lo develop and
eliver a clear vision and mission for the society over the 5 years.
The vision is 'PerioLlonlal Health for a Beller life, and the mission 'Promole public & professional awareness of
periodontal & implant denlislry lo achieve our vison of 'periodontal health for a belter life.
The plan consists of 3 slralegic aims,.
To operate an open process of 2-way engagement with palienls. the public and Dlher key stakeholders and
provide exchange ol knowledge, views and priorities between the Society and the public, patients and
healthcare professionals
2. To clevelop, implement and maintain slrateglc partnerships that will further the slr8legic aims of thè Soclety
and each partner organisalion.
3. To ensure long term giowih & suslainabilily neGessaiy for the Society lo achieve ils specific objectives.
Over the inlervening years several key initiatives have been introduced by the Society to deliver these strategic aims.
The society continues to work closely wlh rts Partner Spon50TS to secure funding lo help delDier the slralegi¢ plan.
The lalesl 5-year Strategic Plan 2019.2024 is available lo view on the BSP websit8.
BSP Coyncil will be revlewlng the Strategic Plan in 2024.

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEM8ER 2023
Flnan¢ial review
5.0 Financial Report
5.1 Overview of Financtal Activity
For the year ending 31st December 2023 the So¢i81y's lotal income was £465,859 12022 £456.2801 of which
£60,000 12022 £85,0001 was restricted. Related cosls were £386,613 12022 - £351,892) of which £188,502
1£32,5871 was restricted. This provided a nel surptus of £79,246 12022
£104.3881 of wliich £8,109 net
expenditure {2022 £52,413, surp5usl w8s restricted.
5.2 Value Added Tax
Vwlh refèrènce to the issue of V.A.T. liability for the Society's activities the Soaety, as a Learned Sociely Is exempl
from paying VAT on some of ifs income. This is under schedule 91group 9111em 1c ol the V.A.T. Act 1994, in that
we are an asso¢ialion the primary purpose of vthich is the advancement of a particular branch ol knowledge or the
fostering of profossional expèrtise connected wth th6 past or present professions ar employments ol its members.
The Society, as a non-profit making body, is an eligible body for education und&r schedule 9, group 6. item la.
However note 1 e makes reference to tho purpose to which any profit is put°8 body which..
Is preduded from distributing and does not distribute any profit it makes and.,
Applies any profil8 made fiom supplies of a description within this group lo the eontinuance or
improvement of 8u¢h supplies.
5.3 Reserves Policy
A revised Res6rves Policy was drafted in January 2013 by the previous Honorary Treasurer Prof Peter Heasman
and tris was presented lo Council and adopted during 2013. This policy Is based on the requirements ol d)8rity
law, the charitable statement of re¢ommended PrydCtice120051 and good PTaclice, a5 well as taking into account
the current finaricial situation of the so¢iety. The society aims to hold in the region of £135,000 in a conlingen¢y
fund lo cover a number of financial identified s¢enaFios th81 may impact on th8 SOCi8ty funds. This contingency
fvnd Is held in a 'Slewardship Aeeount, wilh a balance of £144,916 current balan￿ {31, D¢¢ember 20231. In
addition, a balance of £25g,338 is held in the EP8. EP9 and EP10 legacy funds.
F￿e reserves {gene¥al less tsxed assets) al 31 D8cember 2023 were £410.98912022- £240,415).
Rèstricted funds at 31 December 2023 were £5,25012022 £128,308).
The Officors have considered all major Thsks laeed by the Society and feel we have sufficienlly robust measures In
place to miligale these risks. A risk m8nagemènl pollcy in line with Charity Commission recomrnendalions was
approved by Council and also by the membership althe September 2003AGM and continues to direclthe Society'5
financial strategy. The risk managemer)l includes the purchase of insurance lo cover all meetings against
c8ncellalion orlhe failure of speakers to attend.

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
7.0 struclure* governance and management
The Charily 18 8 reuisterÉd ehxritable Trust, regulated by ils original Trust deed dated 19th July 1949, and
amended in 1999. The Trust Dèéd provides for a Constitullon and Bye Laws of the Sociely.
7.1 Officers and orgat)isation
The Trustees who seNved during the year and to the dale for signing (he accounts were..
Professor M Milward
D¥ R Nansi
Professor N West
Professor F Hughes
PTofes8or W Turner
DrA Pollard
Dr V Vilhlani
Dr P A Baker
Drl Dunn
Prof P Prèshaw
Prof G Li￿den
(Resigned 31 December 20231
IAppoinled 1 January 20231
(Appointed 1 January 20231
The Education and Events Committee meets to organise the Society's annual meelinglsl and the Op8rational
Planning Group made up of council mambers support in delivering the Society s Slrategic Plan.
Mrs Paula Dunn. Executive General Manager lo the Society, supports all a¢tivili¢s ol the Society and is crucial to
its smooth and efficient perfonnance. Mrs Paula Dunn does provide counsel lo the oififjers but 18 not Officer
and doos not have a voting position.
Mrs Paula Dunn is self-employed and remunerated at hourly rates that ar6 reviewed annually and agreed by
Council.
The Ttustees report was approved by the Board ofTrustees.
Professor M Milward
President
Dat￿.. 16 July 2024
Dr l Dunn
Honorary Treasurer
10-

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE BRITISH SOGIETY OF PERIODONTOLOGY AND
IMPLANT DENTISTRY
I report Jn the financial statements of the Charity for the year ended 31 December 2023, which are Set out on
page8 12 to 25.
Respectivè rèsponsibilities of Trustees and examiner
The Charity's TriJ8t8es are responsible for the preparation of the linanaal staternenls. The charity's Trustees
nsider that an audit 18 not required for this year under section 144{21 of the Charities Act 2011 Ilhe 2011 Act) and
thal an independent examination is needed. The charity's gross income exc¢&ded £250,000 and l am qualified to
¢Jndert8ke the examination being a qualiftoil rn8mbei of ICAEW.
It is my responsibility to..
(il
examine the financial slalernents under seclion 145 of the 2011 Act.,
(ill to follow the procedurès laid down in the general Directions given by the Charily Commission under section
14515llbl of the 2011 A¢l'. and
[iiil to stale whether porticular rnatters have come to my attentlon.
Basis of independtrnt examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission, An
examination includes a review of the accounting records kept by the charily and a comparison of the financial
statements presented with Ih05e records. It also includes consideration of any unusual items 01 disclosures in the
financial staternents, and seeking explanations from you as Iruslees o)nceming any such matters. The procedures
ndertaken do not provide all the evidence that would be required in an audit and consequently no opinion 15 given
as to whether th8 finan￿al slalements present a 'ltue and fair view, and the report is limited to those matters set
out in the next statement
Independent examiner's statement
Your attention is drawn to the fact that the d)arity has prepared financial statements in ac¢or(lance wilhAccounling
8nd reporting by Charities preparing their accuunts in accoidance with the Financial Reporting Stsndard applicablp
in the UK and Republic of Ireland IFRS 1021 in preference Irj the Accounting and Reporting by Chaiitie5'. Statement
of Recommended Practice issued on 1 April 2005 which is referred to in the extant rEgulations but has now been
withdrawn.
nderstand that this h2s been done in order for the financial sialements to provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after ff
January 2015.
In Connection wilh my examination, no other matter except that referred to in the previous paragraph has come to
my altenlion..
lal which gives me reasonable ¢ause to believe that in any material respect the requirements..
to keep ac¢ounting records in accordance with section 130 01 the 2a11 Act., and
(ill to propare financial slatemenls which accord with Ihe accounting records and comply with the
accounting requirements of the 2011 Ad.,
have not b88n met or
Ibl lo whi¢h, In My opinion, allention should be drawn in order lo enable a proper underslandinu ol the financial
slatomenls lo be reached.
Independerlt Examiner
Aztrts Audit Services Ltd
Carlton House
Grammar School Street
Bradford BD14NS
Dated.. 16 July 2024

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restrlcted
funds
funds
2023
2023
Total Unrestrlcted Restrlcted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from..
Donations and legacies
Ch8rit8ble aclivities
Investments
31,467
369,405
4,987
31.467
429.405
4,987
1,000
368,919
3,3e1
1,000
451,919
3,361
GO.￿0
85,0
Total incomè
405,859
60,[￿0
465,859
371,280
85,0
456,280
8nditur• on:
Charitable activities
198,111
188,502
388.613
319,305
32,587
351,892
Net
inGominglloutgoingl
resources before
transfers
Gr05S translers between
funds
207,748
1128,5021
79.246
51,975
52,413
104,388
IS,4441
5,444
Net incomellexpèndlturel for
the yearl
Net movement in funds
202,304
1123,0581
79,246
51.975
52,413
104,388
Fund balances at 1
January 2023
613,040
128,308
741,348
5e1.065
75.895
636,960
Fund balance¥ 8l 31
D&cember 2023
815,344
5,250
820,594
613,040
128.308
741,348
The stxtement of financial activities in¢lLJdes all gains and losses récognised in the year.
All income and exp¢ndllure derive from continuing activitiès.
12-

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
BALANCE SHEET
AS A T 31 DECEMBER 2023
2023
2022
Notes
Flxed assets
Tangiblè assets
101
705
Current assets
Debtor8
Cash 8t bank and in hand
12
20,962
830,225
35,236
736.632
851,187
772,Q68
Credilors.. amounts falling dua withln
one year
13
130,6941
(31,425)
Nèt current assets
820,493
740,643
Total assets less cur￿nt liablllti&s
820,594
741.348
Income funds
Restricted funds
Unrestricted fullds
Designated funds
Gèneral unrestricted funds
5,250
128.308
404.254
411.090
371,920
241,120
815,344
613.040
820,594
741,348
The notes on pages 14 to 25 form part of these financAal slalemenls.
The financial s(atements were approved by Ihg Twslees on 16 July 2024
Professor
Trustee
Mih¥ard
( I
13-

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting poli¢ie$
Charity informatlon
The British Society Of Periodoniology and Implant Dentistry is a Charitable Trust regulated by its or¢ginal Trust
Deed dated 19th July 1949 and amended in 199U.
1.1 Accounting conventlon
The accounts have been prepared in accordance with the Chartly's Constitution, Ihe Charities Act 2011 and
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing
theiraccounls in accordanoe with the Financial Reporting Standard applicable irs the UK and Repiiblic of Ireland
IFRS 1021" (as amended foi a¢counling periods cctntnencing from 1 January 20191. The Ch&rity is a Public
B&nefit Entity as defined by FRS 102.
The financial statements have departed from Ihe Charities (Accounts and Reportsl Regulations 2008 only lo
the exlenl roquired to provide 8 true and lair view. This departure has involved following the Slalement of
Recorntnended Practice for charities applying FRS 102 rather than the version ol the Stalement of
Recomrnended Practice which is referred to in the Regulations but which has sinoe bee￿ withdrawn.
The financia5 slatemènls are prepared in slerling. which is the functional curiency of the Charity, Monetary
amounts in these finallci81 slalements are rounded to the nearest £.
The fin8neial statements have been prepared under the historical cost convention. The prln¢lpal accounting
policies adopted are se( out below.
1.2 Golng concern
Al the lime of appraving the financial statements. Iho Trustees have 8 reasonable expectation that the Charily
has adequate resouices lo conlinue in operational exislen¢e for the toreseeable fiiture. Thus the Trustee8
continue lo adopt the going concein basis of aecounling in preparing the fin8n¢ial statements.
1.3 Charitablè funds
Unreslricled funds g¥8 available for use at the discretion of the Tru51ee5 in furtherance ol their charitable
objectives.
Reslricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
ses of Ihe restricted funds are sel out in the notes lo the financial stalemenls.
Eiidowrnent funds are subject to gpeeifie conditions by donors that the capitsl musl be mainlained by (he
Charity.
1.4 In¢om&
Income is recognised when the Charity Is legally enliued to il afièr any pèrformance conditions have been mel.
the amounts can be measured reliably. and it is probable that in¢om& wlll be received.
Bank interest receivable is included on an actual receipts basis.
Income resoufces are accounted for on a receivable basis.
Annual subscriptions to the Sooiely run forlhe 12 months to 3181 Decemb81. The f£nancial siatements
reflect income receivable tor the year.
Income and costs associated with Conferenoes are recognised according to the dale of tho ¢onf¢rence.
Sponsorship and trade exhibitions income is iecognised according to the date of the related evetLI.
unless allemalively ag¥eed with the sponsor.
14-

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting pollcles
Icontinuedl
Legaaes are recognised on receipt or otherwise if the Char(ly has been notified of an impending di61ribution,
the amount is known. and receipt Is exp8Ct8d. If the amount is not known, the legacy is treated as a contingent
8S8ét.
1.5 Expendlture
Liabilities are recognised as soon as there is 3 legal or constructivè obligation cornmilling the charity to the
$xpendilure. All expenditure is accounted foi on an accruals basis and has been classified undér headings that
aggregate all costs related to the category.
These costs indude all exponditure for the publication ol 'The Journal of Clinical Periodontologl.. run￿l￿g
conferences devoted to periodonlalogy and the giving of granls lo individuals advancing the fidd of
P8Tiodonlology along with support costs incurred.
1.6 Tangible fixed assets
Tangible fixed assets cosbng £200 01 more are initially Meas￿red at cost and 8ubsequently measured at Ctsst
or valuation. nel of depreuation and any impairment losses,
Depreciation 1$ fecognised so as to write off the cost or valuation of assets less their residual values over Iholr
useful livès on the following bases..
Fixtures and fittings
straight line over 2 y6ars
The gain or10ss 8rising on the disposal of an asset is determined as the difference between the sale proceeds
8nd the carrying valu8 of the asset. and is recognised in the statement ol financial aclivilies.
1.7 Impalrment of fixed a888ts
At each reporting end dale, the Charity reviews the carrying amounts of its tangible assets lo determine whether
there is ar)y indication that those 2ssets have suffered an impairment loss. If any such indication exists, the
recoverable amount of the asset is eslimaled in order to del2Fmin8 the extent of the impaiitnent loss (if any).
1.8 Cash and cash equivalonts
Cash and cash equivalents include o3sh in hand, deposits held at call wilh banks, olher short-term liquid
investments with original matiiiities ol thiee months or less. and bank overdrafts. B8Mk (>verdrafts are shown
within b￿rOwingS in current liabilit16S.
1.9 Financial instruments
The Charity has elected to apply the provisions of Sedion 11 'Basic Fin8ncial Instruments, and Section 12
'Other Financial Instrumenls Issues. of FRS 102 to a11 of its finanaal instruments.
Financial instruments are recognised in the Charily's balance sheet when the Charity becomes party lo the
ontractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when Ihere
is a legally enforceable right lo sel off the recognised amounts and Ihero is an intention to settle on a nel basis
or to realise the asset and sellle the liability simultaneously.
15-

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng polici•s
Icontinuedl
Basic financial assets
Basic financial a58ets, which include debtors and cash and bank balances, are initially measured al transaction
piice including Ir8nsaetion costs and are subsequently carried al amortised cost using the effeclive interesi
ethod unless the arrangement constitutes a financing transadion, where the transaction is measured at the
piesent value of the future re￿iptS discounted #l a market rale of interest, Financial assetg Classified as
receivable within one year are not amortised.
Basic flnancial liabilili8s
Basic financial li2bilitiès, including creditors and bank loans arè initially recognised al Iransaclion price unless
the arrangement constitutes a financing transaction, where the debt Instrument is measured 81 the present
value of the future paymenis dlscounted at a markèt rate of interest. Financial liabt'lilies classified as payable
wilhin one year are not amortised.
Debt instrumants arè subsequently carried at amortised co81. using the effectiv& intefest rate melhLXJ.
Trade creditors are obligations to pay for 9(￿d$ or services Ihal havè been acquired in the oidinary coijrse of
operations from suppliers. Amounts payable are dassified as cijrrent liabilities if payment is due within one year
or less. If not. they are present¢d as non-current liabilities. Trade creditors are iecognised inilially at transaction
price and subsequently measur8d al amortised cost using the effective interest method.
D8recognition of finanelal Ilabllltles
Financial liabilities are derecounised when the ChaTlty's contractual obligations expire or are discharged or
cancelled.
Critical accountlng estimate$ and ludgements
In the applicatsun of the Charlly's accout]ling policies, the Trustees are required to make judgemenls, e81imales
and assumptions about the carrying amount of assets and li8bililies that are not readily apparenl from olh8r
sources. The estimates and associated assumptions are based on historical experience and other factors that
are Considered to be relevant. Actual results may differ Iiom these estimates.
The eslimales and underfying assumptlons are Teviewed on an ongoing basis. Revisions to 8cc(xJnting
estimates ar8 recognised in the period in which Ihe estimate (s revised where the revision affects only that
pe￿0d. or in the peiiod of the revision and future periods wheTe (he revision affecls both current and future
periods.
Donations and legacles
Unrestricted Unrestrtcted
funds
funds
2023
2022
Donations and gifts
Donated goods and s8tvteès
29,467
2,000
1,QOC>
31.467
1.000
16-

THE BRITISH SOCIEfi OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charitable activities
Charitable Charitsble
Income
In¢ome
2023
2022
Subscriptions
Partnership agreemertts
Conference8
Educational Courses and webinars
Leaflet sales
194,512
60,000
157,959
14.49Q
2.444
2Ql,535
85.000
144,064
18,000
3,320
429.405
451.919
Analysis by fund
Unrestricted funds
Reslricted funds
369,405
60,000
366.919
85,000
429,405
451,919
Investments
Unrestricted Unrestricted
fufids
funds
2023
2022
Inleresl weivable
4,9e7
3,361
17

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 DECEM8ER 2023
Charitable activities
2023
2022
Joumal- paper
Journal- electronic
Conference cosls
Event management fees
Awards and prizes
Educational initiative
EducgtlOn81 courses and webinars
BSP Events/Non &SP Events
Donations and sponsorship
9,162
38.184
131.769
20,000
34,339
25.896
21.464
735
.512
37,519
89,143
32.817
12.331
26.265
19,793
7,314
1,030
281,549
235,724
Sh2re of support costs (see note 71
Shale ol govemance ctssts (see note 71
g4.830
10.434
105,600
10.568
388,613
351,892
Analysis by fund
Unrestricted funds
Restricted funds
198.111
188,502
319.305
32,587
386.613
351.892
18-

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support costs
Support Governarice
costs
costs
2023
Suppgrt Governance
¢ost8
costs
2022
Doprecialion
Legal feès
Admin travel
Business Management
fees
Office costs
Insurance
Sundry
Irre¢overable VAT
Computer arid website
WorldP2y and Bank
charges
Accountancy
604
2,204
417
503
1,056
268
503
1,056
268
2,204
417
55.715
14.183
1,427
510
13,334
543
55,715
14,163
1,427
510
13,334
543
54,402
13,939
668
562
25,209
2,801
54,402
13,939
668
562
25,209
2,801
4,713
1,000
4.713
1.000
S.343
5,343
849
Cost of trLislees meetlngs
Independent examination
IndemniÉy insurance
Trustees and council
members expenses
836
4,950
683
836
4,950
683
525
4.500
881
525
4,500
881
3,9S5
3,965
4.662
4,662
94.630
10,434
105,064
105,600
10,568
116,168
Analysed between
ChaThtable activities
94.630
10,434
105,084
105,6(Xl
10,568
116.168
All costs are allocated to the single charitable activity.
Trustees indemnity in8Uf8llC8 Was taken out during the year 818 cost of £68312022 £8811.
Trustees
None of the TTUStees lor any persons connected with thèm} recèived any rémunèration or benefits from the
Chatily during the current or p¥evioLJS fin8n¢i81 year.
Employees
There were no employees in the current or prior year.
10 Taxation
The charity 15 8xempt from tax on income and gains falling within séction 505 of the Taxes Act 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that thege 8re applied to its charitable objects.
19-

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
11 Tanglble flxed a8sets
FIKtures and littlllgs
Cost
At 1 January 2023
Oisposals
5,458
11,3891
Al 31 Decèmber 2023
4,069
Depreclatlon and impaimi8nt
At 1 January 2023
Depreciation chaFged in the year
Eliminated in respect of disposals
4,752
604
11,3891
At 31 December 2023
3,968
Carrying amount
Al 31 December 2023
101
At 31 December 2022
705
12 Debtors
2023
2022
Amounts falling due withln ono year:
Trade debtors
Other debtors
Prepayw&nts and a￿lUed Income
2.160
387
18,415
1,817
33,419
2Q,962
35,236
13 Creditors: amounts falling due within one year
2023
2022
Note$
Def¢rr¢d in¢ome
Trade creditors
Accruals
14
19,141
22
11,531
21,560
5,115
4.750
30,694
31.425
-20-

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 Deferred income
2023
2022
O¢her delerr¢d an¢ome
19,141
21.560
Deferred income is included in the financial slalements as follows..
2023
2022
Deferred incorne is included within..
Current liabilitie8
19,141
21,560
Movervents in the year..
Deferred income at l January 2023
Released from previous periods
Resources defeTred in the year
21,560
121,5601
19,141
33,027
133,0271
21,560
Delerced income at 31 December 2023
19,141
21,560
DEfer￿d income relates to subscriplions and conference paid in advance.
21

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3q DECEMBER 2023
16 Designated funds
The income funds of the charity include the following designated funds which have been sel aside out of
unrestri¢ted funds by the trustees for specific purposes..
Movement in fund8
Incomlng
Transler8
resour¢05
Balancè at
1 January 2022
Transfèrs
Bala￿ce at
l Janugry 2023
Balance at
31 Dectrmbèr
2023
Contingency Fund
EP8 2015 Legacy
EP9 2018 Legacy
EP10 2022 Legacy
141,95d
175,000
54,871
95
142,049
175.000
54.871
2.867
144.916
175,000
54,871
29,467
29,467
371,825
95
371.920
29,467
2.867
404,254
The contingency fund is invested in a deposit ac£ount W51h Kingdom Bank, a registered charity. It is held to
cover costs in the evenl the charity is wound up, it is no¢ expeclod lo b¢ used In the foreseeable future.
The EP8 2015 Legacy, EP9 2018 Legacy and EP10 2022 Legacy designated funds are lo be used for fuluie
prolects.
The transfer shows ttte intere81 eamed on this account.
17 Funds
Balance at 1
January 2023
Income Expenditure
Transfers Balance at 31
December
2023
Restricled funds
Designated funds
G8n8ral funds
128,308
371,920
241.120
60,000
29,467
376,392
1188,5021
5,444
2,867
18,311)
5,250
404,254
411,090
(198.1111
741,348
465,859
1386,6131
820,594
Funds prior year
Balance at 1
January 2022
Income Expenditure
Transfers Balance at 31
December
2022
Restriclecl funds
Designated funds
General funds
75,895
371.825
189,240
85,000
132.5871
128,308
371,92Q
241,120
371,280
1319,3051
(95)
836,960
456,280
1351,8921
741,348
-23-

7Jn
7J m ¢

THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT
DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
19 Related party transactions
The Charity re-imbursed Iravel and hotel c08ls amounting to £3,52612022 £3,189) to seven Iruslees during
the year12022 five trusteel. and £43912022 £1,473) lo foul council members (2022 eighll.
-25-