Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Charity Registration No. 265815 IY BSP British Society of Periodontology and Irnplant Dentistry
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY LEGALAND ADMINISTRATIVE INFORMATION Trustees Professor Philip Preshaw President 2Q24 Professor Luigi Nibali Honorary Secretary Professor Wendy Turner Honorary Secretary Dr lan Dunn Honorary Treasurer Professor Nicola West President Elect 2025 Dr Paul Baker President Elect 2026 Professor Shauna Culshaw President Elect 2027 Dr William McLaughlin Senior Wice President Professor Gerry Linden Senior Wice President DrAlexander Pollard Honorary Editor Dr Viren Vilhlani Commercial Liason Offir Professor Michael Milward President 2023 Appointed 1 January 2025 Resigned 31 December 2024 Appointed 1 January 2025 Appointed 1 January 2025 Resigned 31 December 2024 Resigned 31 Detsmber 2024 Charty number 265815 Principal address POBox261 LNierpool L25 6WP Independent examiner Alison Whalley FCA Aze15 Audit Services Ltd Cadton House Bradford BD1 4NS Bankers Bank of Scouand 33 Old Broad Street London BX2 1LB CAF Bank Ltd 25 ngS Hill Avenue lQngs Hill West Mailling Kent ME19 4JQ
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY CONTENTS Page Trustees report 1-10 Independent examinerfs report 12 Statement of financial activities 13 Balance sheet 14 Notes to the accounts 15-26
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 1.0 Introduction The Trustees present their reF)Ort and financial statements for the year ended 31 December 2024. The accounts have been prepared in accordance wrfth the accounting policies set out in note 1 10 Il* accounts and comply with the Charity's Trust Deed dated 19th July 1949 and amended in 1999, the Charities Act 2011 and "Accounting and Reporb'ng 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 Ire5and IFRS 1021 leffeclive 1 January 20191. 1.1 StrUUre and Objectivgs of the Society The Society is 8 registered charitable Trust, regulated by its original Trust deed dated 19th July 1949, and amended in 1999. The Trust Deed provides for a Constitution and Bye Laws of the Society. The objectives of the Society, as ststed in the Constrf(ution and Bye-Laws are to-. . to pmote ft>r the gerperdl health, wellbeing and knowledge of the public, the art and scienGe of dentistry and in particular the art and science ofperiodonlology and dental implantology and in furtherance thetsof to advance all aspects Of periodonlology and dent81 implantology and to pmmote improvements in the teaching of the same." In setting our objectwes and planning our activyties our Trustees have given careful consideration lo the Charity Commission's guidance on public benefit when reviewng the Society's objectives and in planning lure activities and makn.ng grants for the forthcoming year. 1.2 Principal activitles Over time the Council has developed the following activities as the principal means of achieving our charitable objectives for the benefit of the public= Circulate educational material to our members including the Society's main publication "The Joumal of Clinical Periodontology"; Organise national conferences devot lo Periodontology., Organise webinar based educational lectures., Organise short courses to help dental care professionals develop and improve their knowledge and practical S'11s. Fund research and teaching related lo the understanding and treatment of periodontsl diseases." Provide through our website educational infomiation for periodontisls, general dentists, dental care professionals 8nd students., Provide through our website infomiation for patients that wll inform their understanding of periodontal disease5 and enable them to identify the geographic location of our members, practIs. We also produce educational leafiets about periodontal disease and its management for our patients and the public., Produce parameters of care documents for dentists to follow when treating their patients with periodontal disease", From time to time, make donations to other charrt8ble bodies for the frjrtherance of dentsl edu¢ation,- Advisè regulatory bodies and organisations such as the Department of Health on care pathways. 1.3 Publlc Benefit The Trustees have complied wth the duty under Charities Act 2006 s.4 to have due regard to guidance published by the Charity Commission in relation lo Public Benefft.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 2.0 Membership Membership of the Society is unlimited in number. Members musl be regislerely in the Medical or Dentists, Register or hold such other qualifications as Council approve, registered as a Dental Undergraduate in the United Kingdom, or be membèrs of an affiliated Society- The membership categories are.. lal Honorary Membership is bestowed upon a small number of figures in recognition of their unique contribution to Periodontology al internation81 level. Membership is free. {bl Full Membership.. includes subscription to the scientffic publication. the Joumal of Clinical Periodontology, which is thè official publication of the British Society of Periodonlology and Implant Dentisty, and of the European Federation of Periodontology. In 2002, the Journal became available electronically and the European Federation of PeriodDntolDgy ruled that all Full of its constituent societies musl ceIve the electronic Joumal subscription as part of their membership, with the paper Joumal being available as an option at an increased membership cost. At the Annual General Meeting of the Society 116 July 20241 members voted lo increase membership subscriptions. Full membership costs £180.00 for electronic Joumal subscribers and £240.00 for members reIving the printed Journal. All members continue lo benefit from free webinars and reduced registration rates al the larger meetings held by the Society. Ic} Postgraduate Student Membership and Specialist Registrars.. The subscription for registered full-time postgraduate students and Specialist Registrars was adopted by the Society at the Annual General Meeting on 26" September 1997. At the Annual General Meeting on 18th September 1998, itwas agreed that the reduced subscription should be availablefor a maximum offour years of study. At the AGM on 16 July 2024 members voted to increase membership subscriptions. Postgraduate membership costs £120 for electronic Joumal subscribers and £180 for members receiving the printed Journal. Postgraduate members and Specialist Registrars have full voting rights. {dl First 3 Years category was introduced 8t the 2005 AGM and relates to a reduced membership category for neY qualified dentists up lo 4 years Post qualification. During 2017 itwas decided that this Would be reduced lo 2 years for new applicants in line ¥Mth other societies. During 2023 it was decided that this would be exiended to 3 years for new applicants. At the AGM on 16 July 2024 members voted to increase membership subscriptions. New graduate membership costs £120 for electronic Joumal subscribers and £180 for members receiving the printed Joumal. lel Dental Hygienists and Dental Therapists. At the AGM on 16th July 2024 members voted to increase membership subscriptions. The cost is £120 for electronic Joumal subscribers and £180 for membèrs receiving the printed Joumal. Dental hygienists and dental therapists are ftjll members of the Society. (fj Retired members of the Society {Associalel.' This category replaced the fomer category of 'Corresponding Membership" and was approved by the AGM of 20 September 2002. Associates of the Society do not receive the electronic Joumal and have no voting rights but pay an annual subscription rate of £83. Igl Other Dentsl Care Professionals IAssocialel who are registered with the General Dental Council. At the AGM of 16 July 2024 members ratified the subscription rate of £83.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 (h) Undergraduate Student Membershlp (Associate), including students on DCP courses, was introdud at the Annual General hlleeling116th September 19991. At the AGM of 1 Oth Oct 2018, it was decided to make membership without the electronic joumal free. In 2019, it was agreed to charge a one-off administrative fee of £10 to cover the cost of printing and postage_ Undergraduates remain members of the Society for the duration of their undergraduate course. Al the AGM of 16 July 2024 members ratified the subscription mte of £10. lil Member of a European Society (Associate) who already subscribes to the electronic Joumal of Clinical Periodontology benefits from a reduced subscription rate of £83. lil Ovarseas Dentist Members,. fvll membership wth electronic journal £190, and wth printed joumal £250. To reduce costs, annual subscription letters were sent lo the membership by email in 2024, rather than by post. 3.0 Review of the Year 3.1 Subscriptions The Society's subscription year is from 1st January to 31st December, following the alignment of financial and subscription years in 2002. At the end of 2024, the Society had 1442 members. 3.2 Scientific Meetings Crowne Pl8za Newcastle 2024 The BSP 2023 Conference took Pla at the Crowne Plaza Hotel, Newcasue, on 9-11 October 2024. Professor Philip Preshaw, BSP President 2024, planned a fantsstic Conference enliued, "Interdisciplinarity- Achieving Best Patient Oulcomes,- which focused on how we can work together more effectively across periodonlology, dentisty and medicine, lo achieve the very best outcomes for our patients. An excitFng group of intemationalw renowned speakers Shar their expertise, ineluding dentists, medics, scientists, clinici8ns, dentsl hygienists and dental therapists. There was also a parallel session focusing on career development possibilities for DCPS, to explore career routès in addition to clinical practice. The Conference was a selthut event and the delegate feedback was excellent. 3.3 Charitable work The Society continued with ils charitsble work throughout the year, predominantly through the educational programme, dissemination of infomiation lo the public and profession and through sponsorship of research and educational prizes to aid the career development of young professionals. 3.4 BSP Patignt Forum The members of the BSP Patient Forum, led by Professor lan Needleman and Professor Shauna Culshaw, continue to help shape the future of gum health in the UK and work wth our Society.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Over the last e1ve months, the Forum members have continued to meet holding three online meetings and one face-tt>face meeting in London. The Patient Forum presented a session at the BSP Conference in Newcastle on 10th Octobèr 2024. The lecture entitled, What dS the patient think?"was led by Barbara Brese and Andy Cundy. Patients were surveyed in 8dv8nce of the Conference and, using an interactive app, the session compared their answers with what clini¢i8ns at the Conference thought. A lively discussion explored patient concems abouttreatmenl, difficult clinical conversations and ways to support patients m8king decisions on their gum health. hllr Andy Cundy is the Patient Forum Council Representative. He attends all Council meetings and plays an active role in helping the Society by infomiing and influencing our activity, policy and strategy. 3.5 Nattonal Campaign In May, the Society participated in Gum Health Day. an annual event organised by the European Federation of Periodontology IEFP). The campaign entitled, "Gums rocklKeep them safellltsrgeted Generation Z 8nd aimed lo help young people recognise the pivotal role their gums play in self-esteem and overall wellbeing. BSP members helped to promote Gum Hesllh Day on their social media channels and wlhin their dentsl practices. 8SP Undergraduate Representatives, stsff and studènts at Kings College London, University of Liverpool and Aberdeen Dental Schools organised fantastic events lo promote Gum Health Day lo patients and the public. They Csted a sland and spent lime al busy locations, handing out our 'Periodontal Heatth for a Better Lrfe" leaflets to members of the public to get across the important message about the importance of gum health.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 3.6 Awards & Prizes During 2024 the following Prizes were awarded.. PRIZE Award Sir Wilfred Fish Research Prfze Crystal Marrugantl £1,000 'Periodontkis InCaSe$ the susceptibilty to severe plaque psoriasis. A unive-baSed cmss- sectsonal study énd microRNA expression analy&s." S stematic Review Prtze Faisal Alotaibi £1.000 "PTrMatU Bone Resojption in Vertical Ridge Augmentation.. A Systemabc Review and Nehvortf Meta- Analysis." BSP Clinical Fellowshi award Pasquale Santamaria Kiran Amin Up to £4,000 per award FrankAshl Unde raduate Prize Laura Irving £500 BSPR rch Grant Sara Sharaf Giuseppe Mainas Up to £5,000 per award Poster Prize Clinical: Sandeep Pai £500 each Re$earch.' Kitty Guo In addition to the BSP Awards, the Society contributed £5,000 to a Faculty of Dental Surgery at The Royal College of Surgeons of England Pump-Priming Grant.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The recipient of the 2024 FDS-BSP PumthPriming Grant of £10,000 was Giuseppe Mainas, from Kings College, London, to support his research project entied, -Relalionship beÉween dietary habits and periodonlal inflammation in 8 UKpopulation. 3.7 Educational Events: The Society continues to be extremely active in deltvering education across the UK. Listed below are the activities undertaken in 2024.. Date Type of Event Tltle Presenter 25.3.24 Webinar Dr Jasmine Loke Arbficial Intelligence (All in Perio Dr Pasquale Santamaria 30.4.24 Webinar Dr Leo Briggs How to ty and avoid problems wth periodontal litigation Dr Navidah Chaudhry 1.5.24 Masterclass Prof Luigi Nibali Minimally Invasive Non-surgical Technique IMINST) Dr Claire Mccarthy 21.5.24 Webinar Medical conditions and how they impact periodontsl treatment Prof Shauna Culshaw 4.7.24 Webinar Understanding Trauma from Occlusion and Its Impact on the PeriodontiUTll-. A Scientffic and Clinical Update Prof Jacopo Bull 20.8.24 Webinar S3 Level Clinical Guideline for n-1mplant diseases.. a focus on prevention Prof lain Chapple 27.8.24 Webinar S3 Level Clinical Guideline for peri-implant diseases.. Management of Peri-implanl Mucositis Prof Philip Preshaw 3.9.24 Webinar E-cigarette vaping.- a risk for periodontal health? Undergraduate students, ngs College London By Students, For Students 17.9.24 Webinar S3 Level Clinical Guideline for perFimplanl diseases= Management of Periatmplanbbs- non-surgi1 therapy Prof Luigi Nibali 8.10.24 Webinar S3 Level Clinical Guideline for peIMplant diseases- Surgical Management of Peri-implantsbs Prof Nikos Donos
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 9.10.24- Conference INTERDISCIPLINARrrY- Achieving Best Patient OLrtcomes Prof Philip Preshaw 11.1Q.24 20.11.24 Maslerclass Minimally IrwasNe Non-surgical Tethnique IMINST) Prof Luigi Nibali Dr Claire Mccarthy 11.12.24 Webinar The Esthetic Dilemma of Periodontal Disease- Surgical Papilla Reeonstruction Prof Otto Zuhr Otherevents: BSP at the British Dentsl Conference & Dentistry Show: The BSP Team attended this event in May 2024. Mrs Paula Dunn and Mrs Joanne Brown worked atthe BSP stand, promoting membership, distributing resources and answering clinical questions. Dr Devan Raindi and Prof Philip PshaW presented lectures in the Specialty Interest Theatre and also supported at the sland answering elinical questions. Early Career Group (ECG): The BSP Earfy Career Group IECGI is a vibrant nets0rk of like-minded dentists and dentsl professionals at the earfy stages of their eareers, all of whom share a passion for and interest in periodonlology and implant dentisty. The ECG Committee, Chaired by Dr Devan Raindi. continues to develop and offer support for new members of the profession interested in periodontDIDgy. In 2024, Professor Luigi Nibali & Dr Claire Mccarthy presented the ECG Masterclass one-day course, "tvinimally InvasNe Non-Su@ic&l Technique (MINSD.- Held in London and Manchester, bgth Urse$ sold out quickly, attracting dentists, dental hygienists 8nd dentsl therapists. The course provided 8 vIsion of current protocols for non-surgical periodontal therapy and guidance on modem non-surgical instruments and techniques wth hands-on training. The concept of a minimally- invasive approach for periodontsl regeneration of intrabony defects was considered, by showing a treatment algorithm adopting the MINST approach. The hands-on aspects of the course covered non-surgical techniques, describing instruments and techniques for a minimally-invasive approach. 3.8 Partnership agreernents Several companies (Acleon, Haleon, Kenvue. NSK, Oral-B and Philips) agreed lo donate funds to BSP to help deliver the aims of our Strategie Plan. These partnerships have been highly successful. The Executive General Manager provides them with regular updates and monthly newsletters, and they have been eXtmelY impre55ed wth the progress made and the projects undertaken during 2024. 3.9 Society's Website I Social Mèdia The 8SP website, developed and supported by Optime. continues lo provide a modem plattorni to support our ever-cleveloping educational programme and membership needs. Paula Dunn and Joanne Brown work hard to keep the website up to dale with the latest news, clinical information and events.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The BSP website offers key infomialion on periodontal disease and implant dentistry for patients, the public and dental Ca professionals. 11 provides kèy management functionality that the Society uses for event bookings, advertising job vacancies and maintenance of membership. The website holds our databases, conference and event registrations, course feedback and CPD certificates and is fully GDPR UK compliant. In addition, the site also contains case reports, a jobs, section, newsletters, publications, educational videos and resources. The website refiects the dynamic nature of the Society. The BSP recognise that good, effective communication is key and essential to us achieving our strategic aims and maintain strong working relationships al all lèvels of the Society. Social media has become an integral part of membership growth, Collaboration with other health professionals and raising awareness of the latest news and we continue to explore ways lo further develop in this aa. The Society has social media accounts on Facebook, Twitter and Instsgram and the BSP Team work hard lo update the platforms and grow the accounts. 3.10 Monthly Nevtslettets and Periodical The monthly newsletter is written by Mrs Joanne Brown and Mrs Paula Dunn and overseen by Honorary Editor, DrAlex Pollard. The newsletter is a professional, informative, and well received publication that helps Society members keep up to date on news, clinical inforniation, activities and Society events. The newsletters are distributed by email. The Periodical magazine is an annual summary ofthe yearfs main events and Society activities. In 2024, we lebraled the 75th Anniversary of the Society. The special edition of the magazine included a quiz about the history of BSP and articles written by Past Presidents sharing theirwonderful memories from over the years. We also included some insightful articles from our prize winners explaining how they used their prize money to attend courses to further develop their knowledge and skills. The 24-page magazine was distn"buted in the post to all members. 4.0 Strategic Plan This major initiative for the Society was launched and agreed by the membership al the September AGM 2014. The Society has made considerable progress in delivering on this >year plan. The plan aims to develop and deliver a clear vision and mission for the Society over the 5 years. In 2024, Professor Philip Preshaw led the BSP in providing direction and support in upclating the Strategic Plan. This project was successfully completed in December and the Strategic Plan 2025-2030 is available lo view on the BSP website. The vision is 'P8riodontsl Health fora Betterlrfe, and the mission 'PrDmote awareness of periodontology and implant dentistry lo the public, general and oral healthcare professionals to achieve our vision of "Periodontal Health for a Better Life." The broad objectives in support of the Vision and hAission will be delivered through six Strategic Aims-. Improving Health and Wellbeing 2. Promoting Education and Science 3. Engagement and Collaboration 4. Governance 5. Sustainability 8. Supporting the Speci81ty BSP Council wll work hard over the coming years to identfy key initiatives and projects to support in delivering these strategic aims. The society continues to work closely wth its Partner Sponsors to secure ftjnding to help deliver the strategic plan.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Flnancial review 5.0 Financial Report 5.1 Overview of Flnancial Activity For the year ending 31 sl Dember 2024 the Socie5 total income was £409.572 12023 £465,859) of which £60,000 12023 = £60,000) was restricted, related costs were £376,10512023 £386,613) of which £81,625 12023 £188,502) was restricted. This provided a nel surplus of £33,467 12023 expendilure12023 = £123,058, net expenditure) was restricted. £79,546) of which £1,625 net 5.2 ValueAdded Tax Wth reference to the issue of V.A.T. liabilty for the Societys activities the Society, as a Leamed Society is exempl from pawng VAT on some of il's income. This is under schedule 91group 9fitem 1c of the V_A.T. Act 1994. in that we are an association the primary purpose of which is the advan¢emenl of 8 particular branch of knowled3e or the fostering of professional expertise connected wrth the past or present professions or employments of ils members. The Society, as a non-profit making body, is an eligible body for education under schedule 9, group 6, item la. However note le makes reference to the purpose lo which any profit is PLrt'a body which.. Is precluded from dislributsng and does not distribute any profil it Makes and- Applies any profits made from supplies of a description wthin this group to the continuance or improvement of such supplies. S.3 Reservès Poli The Reserves Policy adopted in 2013 w8s updated by Honorary Treasurer Dr lan Dunn in 2025 and approved by Council. This policy is based on the qUireMeNts of Charity Law, the Charities, Statement of Recommended Practice (20161 and The Charity Commission for England and Wales good practice guidance (updated 14 June 20231 and takes into account the Society's financial circumstances and other relevant factors. The aim of the Reserves Policy is lo demonslrale that we exercise good stewardship and actively rnanage the Society finances, explain why we hold substsntial unspent funds at the end of each financial year, demonslrale our resilience and capacity lo manage unforeseen financial difficulties and justify why funding is needed lo undertake a particular project or activity. Alongside the Strategic Plan, the Reserves Policy will help us identify any uncertainties in our income streams and steer discussions on how future projects and activities will be funded. The Society aims lo hold in the region of £185,000 in 8 contingency fund to cover a number of financial identified scenarios that may impact on the Society funds. Some of this Contingency fund is held in a "Kingdom Account. with a balance of £147,391 current balan(31 st December 20241. In addffiion, a balance of £259,338 is held in the EP8. EP9 and EP10 legacy fvnds. Free reserves {gener81 less fixed asselsl al 31 December 2024 were £406,09812023= £410,989). Restricted funds at 31 December 2024 were £3,625 (2023 £5,250). The Officers have considered all major risks faced by the Society and feel we have sufficiently robust measures ITI place lo mitigate these risks. A risk management policy in line with Charity Commission recommendab.ons was approved by Council and also by the membership at the September 2003 AGM and continues to direct the Society's financial strategy. The risk management includes the purchasè of insurance lo Cover all our meetings against cancellation or the failure of speakers lo attend.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 7.0 Structure> governance and management The Chartty is a registered charitable Trust, regulated by its original Trust deed dated 19th July 1949, and amended in 1999. The Trust Deed provides for a Constitution and Bye Laws of the Society. 7.1 Officers and organisation The Trustees who served during the year and to the date for signing the accounts were.. Professor Philip PshaW President 2024 Professor Luigi Nibali Honorary Secretary (Appointed 1 January 20251 Profèssor Wendy Turner Honorary Secretary (Resigned 31 Dember 2024) Dr lan Dunn Honorary Treasurer Professor Nicola West President Elect 2025 Dr Paul Baker President Elect 2026 Professor Shauna Culshaw PsIdent Elect 2027 (Appointed 1 January 20251 Dr Wlliam McLaughlin Senior Vice President (Appointed 1 January 20251 Professor Gerry Linden Senior Vice psident (Resigned 31 December 2024) DrAlexander Pollard Honorary Editor Dr Viren Vithlani Commerci81 Liason Officer Professor Michael Milward President 2023 (Resigned 31 December 20241 The Education Events Committee meets to organise thè Society's annual meelingls) and the Operational Planning Group made up of council members support in delivering the Society's Strategic Plan. Mrs Paula Dunn, Executive General Manager and Mrs Joanne Brown, Assistant Manager lo the Society, support all adivities of the Society and are crucial lo its smooth and efficient perfomiance. Mrs Paula Dunn and Mrs Joanne Brown do provide counsel lo the Officers bul are not Officers and do not have a voting posltion. Mrs Paula Dunn and Mrs Joanne Brown are self-employed and remunerated at hourly rates that are reviewed annually and agreed by Council. The Trustees report was approved by the Board of Trustees. S&nod by.. E96C8AED73484AF Professor Philip Preshaw Past President Dated= 10 July 2025 08047CF65E416 Dr lan Dunn Honorary TaSurer 10-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees are responsible for preparing the Trustees Report and the financial statements in acts)rdan with Spplicable law and Unf(ed Kingdom Accounting Standards IUnTted ngdoM Generally A¢pted Accounting Praclicel. The law applicable to charities in England and Wales requires the Trustèes lo prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of sourS of the Charity for that year. In preparing these financtal statements, the Trustees are required lo.. sele¢l suitable accounting poliues and then apply them consistenUy- observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent., stsle whether applicable aceounling standards have been followed, subject to any material departures disclosed and explained in the financAal stalemenls., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping suFficient accounting records that disclose with reasonable accuracy al any lime the financial position of the Charity and enable them to ensure that the financial stslemerts comply wth the Charities Act 2011, the Charity (Accounts and Reports} Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarfing the assets of the Charity and hen for tsking reasonable steps for the prevention and detection of fraud and other irregularities. 11
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY I report on the financial statemènts of the Charty forthe year ended 31 December 2Q24, which are set out on pages 13 10 26. Respective responsibilities of Trustees and exarniner The Charity's Trustees arè responsible for the preparation of the financial slalemenls. The charity's TNstees consider that an audit is not required for this year unlyer section 144121 of the Charities Act 2011 (the 2011 Acti and that an independent examination is needed. The charity's gross income exceeded £250,000 and l am qualified to undert8ke the exarninalion being a qualrfied member of ICAEW. It is my SpOnsIbl11ty to= examine the financial statements under section 145 of the 2011 Act., to follow the procedures laid down in the general Directions gNen by the Charity Commission undèr section 14515llbl of the 2011 Act., and liiil lo state whether particular matters have come to my attention. Basis of independent examinerfs report My examination was carried out in accordance wth the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those CordS. It also indudes consideration of any unusual items or disdosures in the financial statements, 8nd seeking explanations from you as trustees conceming any such matters_ The procedures undertaken do not provide all the evidence that would be qUired in an audrfc and consequently no opinion is given as lo whèther the finanual statements present a 'twe and fair view, and the report is limited to those matters set out in the next Statement. Independent examinerfs statement Your attention is drawn to the fact th8t the charity has prepared financial statements in accordance wth Accounting and reporting by Charities preparing their accounts in accordance wrf(h the Financial Repcyting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Slalemenl of Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations but has now been withdrawn. l understand that this has been done in order for the financial statements to provide a true and fair view in accordance wth Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention.. (al which gives me reasonable cause to believe that in any material respect the requirernenls.. li) to keep accounting records in accordance with section 130 of the 2011 Act,. and lill lo prepare financial statements which accord wth the accounting records and comply wlih the accounting requirements of the 2011 Act", have not been mel or Ibl lo which, in my opinion. attention should be drawn in order to enable a proper understanding of tt financial statements lo be reached. Aison Vvhalley FCA Independent Examiner A2ets Audit Services Ltd Carlton House Grammar School Street Bradford BD14NS S*Mdby.' 8CL21165F424D2 Dated-. 1 Cl July 2025 12-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Incom Donations and legaeies Charitable activities Investments 31,467 369,405 4,987 31,467 429,405 4,987 339,120 10,452 60,000 399,120 10,452 60,000 Total income 349,572 60,000 409,572 405,859 60.000 465,859 Charitable activities 314,480 61,625 376,105 198.111 188,502 386,613 Gross transfers beeen fund5 Net incomel{expenditurel for the yearl Net movement in funds (5,444) 5,444 35,092 11,6251 33,467 202,304 (123,0581 79,246 Fund b818nces at 1 January 2024 815,344 5,250 820,594 613,040 128,308 741,348 Fund balances at 31 December 2024 850,436 3,625 854,081 815,344 5,250 820,594 The ststement of financial actrvTties includes all gains and losses recDgnised in the year. All income and expenditure derive from Continuing actiwties. 13-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY BALANCE SHEET AS AT31 DECEMBER 2024 2024 2023 Notes Fixed assets Tangible assets 11 101 Current assets Debtors Cash al bank and in hand 12 31,631 859,003 20,962 830,225 890,634 851,187 Credttors: amounts falling due within one year 13 (36,5731 130,694) Net current assets 854,061 820,493 Total assets less current liabilities 854,061 820,594 Income funds Restricted funds nr 15 3,625 5,250 Designated ftjnds General unrestricted funds 16 444,338 406,098 404,254 411,090 850,436 815,344 854,061 820,594 The notes on pages 15 to 26 foTm part of these financial statements. The financial ststements were approved by the Trustees on 10 July 2025 S*Md ty. E96C8AED73484AF Professor Philip Preshaw Past Prèsident sEo47cF6$E416 Dr lan Dunn Honarary Traasurer 14-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charty infomiation The British Society Of Periodontology and Implant Dentisty is a Charitable Trust regulated by its original Trust Deed datéd 19th July 1949 and amended in 1999. 1.1 Accounting convention The accounts have been prepared in accordance with the Charity's Constitution, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wrth the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 1021° las amended for accounting periods commen¢ing trom 1 January 20191. The Charity is a Public Benefit Entity as defined by FRS 102. The financial ststements have departed from the Chartties {Accounls and Reports) Regulations 2008 only to the extent required lo provide a true and fair view. This departure has involved followTng the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been wthdrawn. The financial Statements are prepared in sterling, which is the functional ¢urrency of the Charity. Monetary amounts in these financial stslemenls are rounded lo the nearest £. The financial statements have been prep8red under the historical Cost convention. The principal aOUntng policies adopted are sel Dut below. 1.2 Golng concern Al the time of approving the financial stalemenls, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existen for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unreslricled funds are available for use at the di$tIOn of the Trustees in furtherance of their charitsble objectwes. Restricted funds are subject to specific conditions by donors as to how they may be used. The purFoses and uses of the restricted funds are set out in the notes to the financial stslemenls. Endowment funds are subject to specffic conditions by donors that the capital musl be maintained by the Charity. 1.4 Income Income is recognised when the Charity is legally entitled lo il after any performance conditions have been met, the amounts can be measured reliably, and il is probable that income wll be reived. Bank interest re1vable is included on an actual receipts basis. Income resources are accounted for on a recewable basis. Annual subscriptions to the Society run for the 12 months to 31st December. The financial ststements reflect income rèceivable for the year. Income and costs associated wth conferences are recognised according to the date of the conference. Sponsorship and trade exhibitions income is recognised according to the date of the related event, unless altem8tFvely agreed wth the sponsor. 15-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies (Continued) Legacies are recognised on receipt or otherwise if the Charrty has been notified of sn impending distribution, the arnount is kno, and receipt is expected. If the amount is not known, the legacy is treated 8s a contingent asset. 1.5 Expenditure Liabilities are recognised as soon as there is a legal or constructive obligation Committing the charity to the expenditure. All èxpenditure is accounted for on sn accruals basis and has been classified under headings that aggregate all costs related to the category. These costs include all expenditure for the publication of The Joumal of Clinical Periodonlologw,, running conferences devoted to periodonlology and the giving of grants lo individuals advanang the field ol periodontology along with support costs incurred. 1.6 Tangible fixed assets Tangible fixed assets costing £200 or more are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as to write off the cost or valuation of 8ssels less their residual values over their useful lives on the following bases.. Fixtures and fittings straight line over 2 years The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carying value of the asset, and is recognised in the statement of financial activities. 1.7 Impaimient of fixed assets Al each reporting end date, the Charity reviews the carrying amounts of its tangible assets to detemiine whether there is any indication that those assets have suffeffd an impairment loss. If any such indration exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.8 Cash and cash equtvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments wth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within boowingS in current liabilities. 1.9 Financial instruments The Charity has elected to apply the provisions of Section 11 'B8sic Financial Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of ils )Inancial instruments. Financial instruments are recognised in the Charity's balance sheet when the Charity becomes paty lo the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously_ 16-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policles (Continued) Basic financial assets Basic ffnancial assets, which include debtors and cash and bank balances, are initially measured at transaction pri¢e including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement constitutes 8 financing transaction, where the transaction is measured at the present value of the future reIP1S discounted at a market rate of interest. Financial assets classified as re1vable within one year are not arnortised. Basic financial liabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is Tneasured al the present value of the future payments discounted al 8 market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective intgrest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are clsssified as current liabilities if payment is due writhin one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at transaction price and subsequently measured al amortised Cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the Charity's contractU81 obligations expire or are discharged or cancelled. Crltical accounting estimatss and judgements In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent from other SoUrs. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual resuvcs may drffer from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis_ Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects cnly that period, or in the period of the revision and future peNods where the revision affects both current and future periods. Donations and legacies Total Unrestricted funds 2024 2023 Donations and gifts Donated goods and ServIS 29,467 2,000 31,467 17-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charitable a¢tivltles Charitsble Charitable Income Income 2024 2023 SLJbscriptions Partnership agreements Conferences Educational eourses and webinars Leaflet sales 182,718 60,000 135,864 18,200 2.340 194,512 60,000 157,959 14,490 2,444 399,120 429,405 Analysis by fund Unrestricted ftjnds Restricted fvnds 339,120 60,000 369,405 60,000 399,120 429,405 Investments Unrestricted Unrestricted funds fun(ts 2024 2023 Interest receivable 10,452 4,987 18-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charitable activities 2024 2023 Joumal- paper Joumal - electronic Conference costs Event management fees Awards and prizes Educational initiative Educational courses and webinars BSP EventslNon BSP Events 8,352 34,990 98,431 20,000 20,790 18.038 33,825 1,098 9,162 38,184 131,769 20,000 34,339 25,896 21,464 735 235,524 281,549 Share of support costs (see note 71 Share of governan costs (see note 71 119,086 21,495 95,880 9,184 376,105 386,613 Analysis by fund Unreslricled funds Restricted funds 314,480 61,625 198,111 188,502 376,105 386,613 19-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Supportcosts Support Governance costs costs 2024 Support Governance costs costs 2023 Depreciation Legal fees Admin travel Business Management fees Office costs Insurance Sundry Irrecoverable VAT Computer and website Stripe and Bank Charges Accountancy 101 101 604 2,204 417 604 2,204 417 1,370 1,370 72,460 17,974 1,383 970 17,498 1,145 3,835 2,350 72,460 17,974 1,383 970 17,498 1,145 3,835 2,350 55,715 14,163 1,427 510 13,334 543 4,713 2,250 55,715 14,163 1,427 510 13,334 543 4,713 2,250 Cost of trustees meetings Independent examination Indemnity insurance Trustees and council memLiers expenses 4,955 3,900 1,430 4,955 3,900 1,430 836 3,700 683 836 3,700 883 11.210 11,210 3,965 3,985 119,086 21,495 140,581 95.880 9,184 105,064 Analysed between Charitable activities 119,086 21,495 140,581 95,880 9,184 105,064 All costs are allocated to the single charitable activty. Trustees indemnity Insuran was taken out during the year at a cost of £1,430 {2023 £683}. Trustees None of the Trustees {or any persons connected wth them) reiVed any remuneration or benefits from the Charity during the ¢urrent or previous financial year. Employees There were no employees in the current or prior year. 10 Taxation The charity is exempt from tax on income and gains falling wthin section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. -20-
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 11 Tangible fixed assets Fixture5 and fitting5 Cost At 1 January 2024 4,069 Al 31 December 2024 4,069 Depreciation and impaimient At 1 January 2024 Depreciation charged in the yesr 3,968 101 At 31 Decembèr 2024 4,069 Carrying amount At 31 December2024 At 31 December 2023 101 12 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 2,160 387 18,415 612 31,019 31,631 20,962 13 Credttors: amounts falling due within one year 2024 2023 Notes Deferred income Trade creditors Accnjals 14 21,368 19,141 22 11,531 15,205 36,573 30,694 14 Deferred income 2024 2023 other defeffed income 21,368 19,141 21
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DEGEMBER 2024 14 Deferred in¢ome {Continued) Deferred income is included in the financial statements as follows- 2024 2023 Deferred income is included within.- Current liabilities 21,368 19,141 Movements in the year.. Deferred income at 1 January 2024 Released from premous periods Resources deferred in the year 19,141 119.1411 21,368 21,56Q 121,5601 19,141 Defeed income al 31 December 2024 21,368 19,141 Deferred income relates to subscriptions and conference paid in advance.
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE ujifj
Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Designated funds The income fvnds of the charity include the followng designated funds which have been sel aside out of unrestri¢ted funds by the trustees for specific purposes". Movement in funds Incorning Transfers resources Balance at 1 January 2023 Balance at 1 January 2024 Transfèrs 8alance at 31 December 2024 Conlingeney Fund EP8 2015 Legacy EP9 2018 Legacy EP10 2022 Legacy 142,049 175,000 54,871 2,887 144,916 175,000 54,871 29,467 40,084 185,000 175,000 54,871 29,467 29,467 371,920 29,467 2,867 404,254 40,084 444,338 The contingency fund is invested in a depDSIt account with Kingdom Bank, a registered charity. 11 is held to cover costs in the event the Charity is wound up, it is not expected to be used in the foreseeable future. The EP8 2015 Legacy, EP9 2018 Legacy and EP10 2022 Legacy designated fvnds are to be used for future projects. The transfer shows the interest earned on this account. 17 Funds Balance at 1 January 2024 Income Expenditure Transfers Balance at 31 December 2024 Restricted funds Designated funds General funds 5,250 404,254 411,090 60,000 (61,6251 3,625 444,338 406,098 40,084 140,084) 349,572 1314,480) 820,594 409,572 (378,1051 854,061 Funds prioryear Balance at 1 January 2023 Income Expenditure Transfers Balance at 31 December 2022 Reslricled fvnds Designated funds General funds 128,308 371,920 241,120 60,000 29,467 376,392 1188,5021 5,250 404,254 411,090 2,867 18,3111 1198,1111 741,348 465,859 (386,6131 820,594 -24-
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Docusign EnvelopÈ ID". E2E3BE49-CD944182-AE5F-C6F534A799CE THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 19 Ralated party transactions The Charity re-imbursed travel and hotel costs amounting lo £4,44912023 - £3,526) to seven trustees during the year12023- seven Irusteel, and £2.053 {2023 £4391 lo four council members12023 four).